{"id":"court_sdny_207_0","court":"SDNY","case_no":"23-cr-00118","doc_number":207,"sub_number":0,"doc_type":"EXHIBIT","filed_date":null,"title":"IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK UNITED STATES OF AMERICA, Complainant","summary_zh":"补充申报文件（Supplement to ECF 198）—— 美国诉 Ho Wan Kwok（郭文贵 / Guo Wengui / Miles Guo）案，SDNY 1:23-cr-00118 ECF #207。由律师 Bradford L. Geyer（及 Jamie Scher）代表因本案刑事追诉附带遭查封投资的 Himalaya Exchange 客户提交，附 Mazars LLP 出具的独立法务客户审查报告及多份支持文件，主张已认证客户账户与交易所记录相符、存款与赎回相平衡，且被查封的准备金存于专用托管银行账户而非普通账户。落款日期2023年12月21日。","summary_en":"Supplement to ECF 198 — United States v. Ho Wan Kwok (Miles Guo / Guo Wengui), SDNY 1:23-cr-00118 ECF #207. Filed by attorney Bradford L. Geyer (with Jamie Scher) on behalf of Himalaya Exchange customers whose investments were seized ancillary to the criminal prosecution, attaching an independent forensic customer review by Mazars LLP and supporting exhibits. The filing asserts that verified customer accounts match the Exchange's records, that deposits and redemptions balance, and that the seized reserve funds are held in dedicated custodian bank accounts rather than ordinary accounts. Dated December 21, 2023.","body_en":"#### **IN THE UNITED STATES DISTRICT COURT FOR THE SOUTHERN DISTRICT OF NEW YORK**\n\n#### **UNITED STATES OF AMERICA, Complainant**\n\n **-v-**\n\n**HO WAN KWOK, a/k/a \"Miles Guo,\" a/k/a \"Miles Kwok,\" a/k/a \"Guo Wengui,\" a/k/a \"Brother Seven,\" a/k/a \"The Principal,\"**\n\n**KIN MING JE, a/k/a \"William Je,\" and**\n\n**YANPING WANG, a/k/a \"Yvette,\"**\n\n**Defendants.,**\n\n#### **Defendant.**\n\nCriminal No.: 23 Cr. 118 (AT)\n\n## **SUPPLEMENT TO ECF 198**\n\n# **INDEPENDENT FORENSIC CUSTOMER REVIEW WITH SUPPORTING SUBMISSIONS BY MAZARS LLP**\n\nCustomers of the Himalaya Exchange, by and through undersigned counsel, Bradford L. Geyer, Esq., whose investments in the Exchange have been seized as actions ancillary to the core criminal prosecution in this case, hereby file this SUPPLEMENT to ECF 198 which contains an Independent Forensic Customer Review with Supporting Submissions by Mazars LLP (Mazars Report).\n\nThe Mazars report establishes that all 3,521 client accounts exist and match Himalaya Exchange records, that the associated HCN balances and HDO balances in the HEX customer database reconciled to the amounts held by my 3,521 clients, that total deposits and total redemptions balanced, and that the seized reserve funds are held in special custodian bank\n\naccounts rather than in standard bank accounts (Mazars Report pages 36-37 and Exhibit 15).\n\n# **Main Filing and Supporting Documents**\n\n| I.    | Filing                                                              | Main  |\n|-------|---------------------------------------------------------------------|-------|\n| II.   | Independent Audit Report                                            | E1    |\n| III.  | Letter to Undersigned Counsel from Candey.Com                       | E2    |\n| IV.   | Witness Statement by Sam Harvey Claydon                             | E3    |\n| V.    | Exhibit 3.1_ Example excerpts from the HEX Customer Database        | E3.1  |\n| VI.   | Exhibit 4.1_ Onboarding Process Document                            | E4.1  |\n| VII.  | Exhibit 6.1_ Excerpts of the \"Risk Scoring\" tab on the HID Database | E6.1  |\n| VIII. | Exhibit 6.2_ Extract of bank statements of the Exchange             | E6.2  |\n| IX.   | Exhibit 6.3_ Mercantile Bank Custody Agreement                      | E6.3  |\n| X.    | Exhibit 6.4_ FV Bank Custody Agreement                              | E6.4  |\n| XI.   | Exhibit 6.5_ FV Bank Business Account Application                   | E6.5  |\n| XII.  | Mazars Appendix 1.1                                                 | A1.1  |\n| XIII. | Mazars Appendix 1.2                                                 | A1.2  |\n| XIV.  | Mazars Appendix 5.1a                                                | A5.1a |\n| XV.   | Mazars Appendix 5.1b                                                | A5.1b |\n| XVI.  | Mazars Appendix 5.2                                                 | A5.2  |\n| XVII. | Mazars Appendix 6.1                                                 | A6.1  |\n\nDated: December 21, 2023\n\n## Dated: December 21, 2023 RESPECTFULLY SUBMITTED,\n\n/s/ Brad Geyer Bradford L. Geyer, PHV NJ 022751991 Suite 141 Route 130 S. 303 Cinnaminson, NJ 08077 [Brad@FormerFedsGroup.Com](mailto:Brad@FormerFedsGroup.Com)\n\n(856) 607-5708\n\n/s/ Jamie Scher Jamie Scher NY 2488435 Myer and Scher LLP 377B South Oyster Bay Road Plainview, NY 118013 Jamie@myerandscher.com (516) 713-0655\n\n#### **CERTIFICATE OF SERVICE**\n\nI hereby cer�fy that on December 21, 2023, a true and accurate copy of the forgoing was electronically filed and served through the ECF system of the U.S. District Court for the District of Columbia.\n\n> /s/ Brad Geyer Bradford L. Geyer, PHV NJ 022751991 Suite 141 Route 130 S. 303 Cinnaminson, NJ 08077 [Brad@FormerFedsGroup.Com](mailto:Brad@FormerFedsGroup.Com) (856) 607-5708","body_zh":"美国联邦地区法院 纽约南区（Southern District of New York）\n\n美利坚合众国（UNITED STATES OF AMERICA），申诉人\n\n-诉-\n\nHO WAN KWOK（郭文贵），又名“Miles Guo”、“Miles Kwok”、“Guo Wengui”、“七哥”、“校长”，\n\nKIN MING JE（余建明），又名“William Je”，以及\n\nYANPING WANG（王雁平），又名“Yvette”，\n\n被告等。\n\n被告。\n\n刑事案号：23 Cr. 118 (AT)\n\n对 ECF 198 的补充文件\n\n马泽润（Mazars LLP）出具的独立取证客户审查报告及支持性呈交文件\n\n喜马拉雅交易所（Himalaya Exchange）的客户，由下述署名律师 Bradford L. Geyer 律师代表，其在该交易所的投资因作为本案核心刑事起诉的附带行动而被扣押，特此就 ECF 198 提交本补充文件，其中包含由 Mazars LLP 出具的独立取证客户审查报告及支持性呈交文件（《马泽润报告》）。\n\n《马泽润报告》证实，全部 3,521 个客户账户均真实存在并与喜马拉雅交易所的记录相符；HEX 客户数据库中相关的 HCN 余额和 HDO 余额与我的 3,521 位客户所持有的金额相核对一致；总充值与总赎回金额平衡；且被扣押的储备资金存放于特殊的托管银行账户中，而非标准银行账户中（《马泽润报告》第 36-37 页及证据 15）。\n\n主要提交文件及支持性文件\n\nI. 提交文件 主文件\nII. 独立审计报告 E1\nIII. Candey.Com 致下述署名律师的信函 E2\nIV. Sam Harvey Claydon 的证人陈述书 E3\nV. 证据 3.1_ HEX 客户数据库示例摘录 E3.1\nVI. 证据 4.1_ 客户入驻流程文件 E4.1\nVII. 证据 6.1_ HID 数据库“风险评分”选项卡摘录 E6.1\nVIII. 证据 6.2_ 交易所银行对账单摘录 E6.2\nIX. 证据 6.3_ Mercantile Bank 托管协议 E6.3\nX. 证据 6.4_ FV Bank 托管协议 E6.4\nXI. 证据 6.5_ FV Bank 商业账户申请表 E6.5\nXII. 马泽润附录 1.1 A1.1\nXIII. 马泽润附录 1.2 A1.2\nXIV. 马泽润附录 5.1a A5.1a\nXV. 马泽润附录 5.1b A5.1b\nXVI. 马泽润附录 5.2 A5.2\nXVII. 马泽润附录 6.1 A6.1\n\n日期：2023年12月21日\n\n日期：2023年12月21日 谨此提交，\n\n/签名/ Brad Geyer Bradford L. Geyer, PHV NJ 022751991 Suite 141 Route 130 S. 303 Cinnaminson, NJ 08077 Brad@FormerFedsGroup.Com\n\n(856) 607-5708\n\n/签名/ Jamie Scher Jamie Scher NY 2488435 Myer and Scher LLP 377B South Oyster Bay Road Plainview, NY 118013 Jamie@myerandscher.com (516) 713-0655\n\n送达证明\n\n我特此证明，于2023年12月21日，上述文件的真实准确副本已通过哥伦比亚特区联邦地区法院（District of Columbia）的 ECF 系统以电子方式归档并送达。\n\n/签名/ Brad Geyer Bradford L. Geyer, PHV NJ 022751991 Suite 141 Route 130 S. 303 Cinnaminson, NJ 08077 Brad@FormerFedsGroup.Com (856) 607-5708","key_entities":["Geyer","Guo","Kwok","Je","Himalaya","Himalaya Exchange","Miles Guo","Ho Wan Kwok","Yanping Wang","Kin Ming Je","William Je","CIPA"],"ecf_references":[{"doc_number":198,"court":"SDNY"}],"word_count":512,"status":"published","published_at":null,"created_at":null,"updated_at":"2026-08-23 07:22:15"}