{"id":"court_sdny_208_0","court":"SDNY","case_no":"23-cr-00118","doc_number":208,"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 #208。内容与 ECF #207 相同，由律师 Bradford L. Geyer（及 Jamie Scher）代表 Himalaya Exchange 客户提交，附 Mazars LLP 独立法务客户审查报告及多份支持文件，主张客户账户与交易所记录相符、存款与赎回相平衡，且被查封准备金存于专用托管账户。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 #208. Substantively identical to ECF #207, filed by attorney Bradford L. Geyer (with Jamie Scher) on behalf of Himalaya Exchange customers, attaching the Mazars LLP independent forensic customer review and supporting exhibits, and asserting that customer accounts match exchange records, deposits and redemptions balance, and seized reserve funds are held in dedicated custodian 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":"美国纽约南区联邦地区法院（United States District Court for the Southern District of New York）\n\n美利坚合众国（United States of America），原告\n\n-诉-\n\nHo Wan Kwok（郭文贵），又名“Miles Guo”、“Miles Kwok”、“Guo Wengui”、“七哥（Brother Seven）”、“校长（The Principal）”，\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。\n\n被告。\n\n刑事案号：23 Cr. 118 (AT)\n\nECF 198 之补充文件\n\nMazars LLP 出具的独立客户法务审查及支持性提交文件\n\n喜马拉雅交易所（Himalaya Exchange）的客户，由下述签字律师 Bradford L. Geyer 代表——其在该交易所的投资已作为本案核心刑事起诉的附带行动被扣押——特此提交对 ECF 198 的补充文件，其中包含 Mazars LLP 出具的独立客户法务审查及支持性提交文件（《Mazars 报告》）。\n\n《Mazars 报告》证实，全部 3,521 个客户账户均存在且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 名客户所持有的金额相核对一致；存款总额与赎回总额相平衡；且被扣押的准备金存放于特别托管银行账户中，而非标准银行账户中（《Mazars 报告》第 36-37 页及证物 15）。\n\n主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 致下述签字律师的信函 E2\nIV. Sam Harvey Claydon 的证人陈述书 E3\nV. 证物 3.1_ HEX 客户数据库示例摘录 E3.1\nVI. 证物 4.1_ 客户入驻流程文件 E4.1\nVII. 证物 6.1_ HID 数据库上“风险评分”标签页摘录 E6.1\nVIII. 证物 6.2_ 交易所银行对账单摘录 E6.2\nIX. 证物 6.3_ Mercantile Bank 托管协议 E6.3\nX. 证物 6.4_ FV Bank 托管协议 E6.4\nXI. 证物 6.5_ FV Bank 商业账户申请书 E6.5\nXII. Mazars 附录 1.1 A1.1\nXIII. Mazars 附录 1.2 A1.2\nXIV. Mazars 附录 5.1a A5.1a\nXV. Mazars 附录 5.1b A5.1b\nXVI. Mazars 附录 5.2 A5.2\nXVII. Mazars 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/s/ Brad Geyer\nBradford L. Geyer, PHV\nNJ 022751991\nSuite 141 Route 130 S. 303\nCinnaminson, NJ 08077\nBrad@FormerFedsGroup.Com\n(856) 607-5708\n\n/s/ Jamie Scher\nJamie Scher\nNY 2488435\nMyer and Scher LLP\n377B South Oyster Bay Road\nPlainview, NY 118013\nJamie@myerandscher.com\n(516) 713-0655\n\n送达证书\n\n本人特此证明，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美国联邦地区法院（U.S. District Court for the District of Columbia）的 ECF 系统进行电子归档并送达。\n\n/s/ Brad Geyer\nBradford L. Geyer, PHV\nNJ 022751991\nSuite 141 Route 130 S. 303\nCinnaminson, NJ 08077\nBrad@FormerFedsGroup.Com\n(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 07:22:23"}