{"id":"court_sdny_209_0","court":"SDNY","case_no":"23-cr-00118","doc_number":209,"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":"证据/附件材料——美国诉 Ho Wan Kwok（郭文贵 / Guo Wengui / Miles Guo）案，SDNY 1:23-cr-00118 ECF #209。本文件为对 ECF 198 的补充提交，由 Himalaya Exchange 客户代理律师 Bradford L. Geyer 代表投资遭扣押的客户提出，附上 Mazars LLP 出具的独立法证客户审查报告及多项支持文件（含审计报告、见证人陈述、数据库摘录、银行托管协议等）。文件称审查确认 3,521 个客户账户与交易所记录相符，相关 HCN/HDO 余额及存提总额均已核对一致，且被扣押的储备资金存于专用托管银行账户而非普通银行账户。","summary_en":"Exhibit/supporting filing — United States v. Ho Wan Kwok (Miles Guo / Guo Wengui), SDNY 1:23-cr-00118, ECF No. 209. This is a supplement to ECF 198, filed by attorney Bradford L. Geyer on behalf of Himalaya Exchange customers whose investments were seized, submitting an Independent Forensic Customer Review by Mazars LLP along with supporting materials (audit report, witness statement, database excerpts, bank custody agreements, etc.). The filing states the review confirmed that 3,521 client accounts matched Exchange records, that associated HCN/HDO balances and total deposits/redemptions reconciled, and that the seized reserve funds are held in dedicated custodian bank accounts rather than standard accounts.","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”，又名“Miles Kwok”，又名“Guo Wengui”，又名“七哥”，又名“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独立客户法务审查及玛泽会计师事务所（Mazars LLP）支持性呈递文件\n\n喜马拉雅交易所（Himalaya Exchange）客户通过下签名律师 Bradford L. Geyer 律师，其在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，特此就 ECF 198 提交本补充文件，其中包含一份独立客户法务审查及玛泽会计师事务所的支持性呈递文件（玛泽报告）。\n\n玛泽报告证实，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一致，存款总额与赎回总额相符，且被扣押的储备资金存放于特别托管银行账户而非普通银行账户（玛泽报告第 36-37 页及证物 15）。\n\n主呈递文件及支持性文件\n\nI. 呈递文件 主文件\nII. 独立审计报告 E1\nIII. Candey.Com 致下签名律师的信函 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_ 入职/准入流程文件 E4.1\nVII. 证物 6.1_ HID 数据库“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. 玛泽附录 1.1 A1.1\nXIII. 玛泽附录 1.2 A1.2\nXIV. 玛泽附录 5.1a A5.1a\nXV. 玛泽附录 5.1b A5.1b\nXVI. 玛泽附录 5.2 A5.2\nXVII. 玛泽附录 6.1 A6.1\n\n日期：2023年12月21日\n\n日期：2023年12月21日 谨此呈递，\n\n/s/ Brad Geyer\nBradford L. Geyer，临时执业律师（PHV）\n新泽西州执业证号：NJ 022751991\nSuite 141 Route 130 S. 303\nCinnaminson, NJ 08077\nBrad@FormerFedsGroup.Com\n(856) 607-5708\n\n/s/ Jamie Scher\nJamie Scher\n纽约州执业证号：NY 2488435\nMyer and Scher LLP\n377B South Oyster Bay Road\nPlainview, NY 118013\nJamie@myerandscher.com\n(516) 713-0655\n\n送达证明\n\n我特此证明，于 2023年12月21日，前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（U.S. District Court for the District of Columbia）的 ECF 系统以电子方式提交并送达。\n\n/s/ Brad Geyer\nBradford L. Geyer，临时执业律师（PHV）\n新泽西州执业证号：NJ 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 07:22:15"}