郭文贵刑事案 · ECF #826

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March 26, 2026

By ECF Filing Honorable Analisa Torres United States District Judge Daniel Patrick Moynihan United States Courthouse 500 Pearl Street New York, NY 10007

Re: United States v. Ho Wan Kwok, et al.

23-CR-118 (AT)

Dear Judge Torres:

Together with Joshua Dratel and John Kaley, on behalf of our client Miles Guo (a/k/a “Ho Wan Kwok”), we respectfully submit this letter to notify the Court of a substantive error in our March 20, 2026, sentencing submission. Specifically, on page 44 of the original submission, “ACA Capital” is incorrectly described as “a Guo family entity.” In fact, ACA Capital – which is distinct from the ACA Family Fund Investment Company referenced on pages 10-11 of that submission – is an investment services provider and is not owned by Mr. Guo, his family, or any Guo family entity.

We have corrected this error on page 44 and in footnote 43 of the corrected sentencing submission submitted herewith. As this correction altered subsequent pagination and footnote numbering, each page of the corrected submission contains a footer designating the submission as “CORRECTED 3/26/2026.” We have updated the Table of Contents and Table of Authorities, and added a Table of Exhibits for convenience, but have made no other substantive changes to the original submission or exhibits.

We apologize for any inconvenience caused by this error.

Respectfully submitted,

Melinda Sarafa Joshua Dratel John Kaley

cc: All counsel via ECF SARAFA ZELLAN