{"id":"court_sdny_826_0","court":"SDNY","case_no":"","doc_number":826,"sub_number":null,"doc_type":"DOC","filed_date":"2026-03-26","title":"SDNY ECF 826","summary_zh":null,"summary_en":null,"body_en":"43 West 43rd Street, Suite 370 | New York, NY 10036\n212.785.7577 | 646.868.8266 (fax)\nwww.sarafazellan.com\n\nMarch 26, 2026\n\nBy ECF Filing\nHonorable Analisa Torres\nUnited States District Judge\nDaniel Patrick Moynihan\nUnited States Courthouse\n500 Pearl Street\nNew York, NY 10007\n\nRe:\nUnited States v. Ho Wan Kwok, et al.\n\n23-CR-118 (AT)\n\nDear Judge Torres:\n\nTogether with Joshua Dratel and John Kaley, on behalf of our client Miles Guo (a/k/a “Ho Wan\nKwok”), we respectfully submit this letter to notify the Court of a substantive error in our March 20,\n2026, sentencing submission. Specifically, on page 44 of the original submission, “ACA Capital” is\nincorrectly described as “a Guo family entity.” In fact, ACA Capital – which is distinct from the ACA\nFamily Fund Investment Company referenced on pages 10-11 of that submission – is an investment\nservices provider and is not owned by Mr. Guo, his family, or any Guo family entity.\n\nWe have corrected this error on page 44 and in footnote 43 of the corrected sentencing submission\nsubmitted herewith. As this correction altered subsequent pagination and footnote numbering, each page\nof the corrected submission contains a footer designating the submission as “CORRECTED 3/26/2026.”\nWe have updated the Table of Contents and Table of Authorities, and added a Table of Exhibits for\nconvenience, but have made no other substantive changes to the original submission or exhibits.\n\nWe apologize for any inconvenience caused by this error.\n\nRespectfully submitted,\n\nMelinda Sarafa\nJoshua Dratel\nJohn Kaley\n\ncc: All counsel via ECF\nSARAFA ZELLAN","body_zh":null,"key_entities":[],"ecf_references":[],"word_count":253,"status":"published","published_at":"2026-03-26 00:00:00","created_at":"2026-03-26","updated_at":"2026-07-06 20:57:17"}