Guo Wengui / Miles Guo — bankruptcy case · EXHIBIT · ECF #404-14

Jalbert Dep. Ex. 18: March 23, 2022 Email from Verdolino & Lowey, P.C.

From:

Bee:

Attachments: Summary of Living Expenses Feb 15-28 - VL updated.xlsx

Good afternoo-yesterday we filed the monthly operating report, and included the total amount of living expenses paid on behalf of Miles as calculated in the attached allocation schedule. The US Trustee has asked us for further details on the amount we reported, and we intend to provide them with the attached allocation schedule. However, we anticipate that the US Trustee will also require that we provide the details of each vendor(s) paid that comprise the amounts reported in the allocation schedule. So, could you please prepare and send me a list of each of disbursement reported in each of the categories. The data that we will need to report is:

-Purpose (which I think can be the category identified in our allocation schedule (i.e. Travel,

Please let me know if you have any questions or want to discuss.

Thank you.

Matthew R. Flynn, CPA, CFF, CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite# 101 Foxboro, MA 02035 voice- (508) 543-1720 ext. 253 fax- (508) 543-4114 cell- (508) 922-4943 email- mflynn@vlpc.com

From:

Sent: Monday, March 21, 2022 7:42 PM To: Aaron Mitchell <aaron@lmesq.com> Cc: Melissa Francis <melissaf@gsnyus.com>; Matt Flynn <MFlynn@vlpc.com>; Craig Jalbert <CJalbert@vlpc.com> Subject: Re: Expenses

The reasoning makes sense to me as well. Thanks!

On Mar 21, 2022, at 7:39 PM, Aaron Mitchell <aaron@lmesq.com> wrote:

1 have no issue erring on the side of caution.

Aaron A. Mitchell, Esq. Partner Lawall & Mitchell, LLC 973-285-3280 p: 914-760-8963 C: lmesq.com W: aaron@lmesq.com e: L A W A L L & MITCH રી જિલ્લામાં આવેલા ગુજરાત રાજ્યના દિવેલા ગુજરાત રાજ્યના દિવેલા ગુજરાત રાજ્યના દિવસાય ખેતી, ખેતમજૂરી તેમ જ પશુપાલન છે. આ ગામના લોકોનો મુખ્ય વ્યવસાય ખેતી, ખેતમજૂરી તેમ જ

> On Mar 21, 2022, at 7:36 PM, Melissa Francis <melissaf@gsnyus.com> wrote:

I'll defer to insurance even be listed if the allocation is 0%?

Melissa B. Francis General Counsel Golden Spring (New York) Ltd. 162 East 64th Street New York, NY 10065 Direct: 917.239.8333

\*This message and any attachments thereto are confidential, intended solely for the addressee(s), and may contain legally privileged information. Any unauthorized use or disclosure is strictly prohibited.

From: Matt Flynn <MFlynn@vlpc.com> Sent: Monday, March 21, 2022 7:16 PM To: Aaron Mitchell (aaron@lmesq.com) <aaron@lmesq.com>; Melissa Francis <melissaf@gsnyus.com> Cc: Craig Jalbert <CJalbert@vlpc.com> Subject: FW: Expenses

Upon further review and discussions, we have revised the allocation percentages on the attached.

1) Increased the meals, to 50%. Since Miles and his wife are the primary residents at the CT house, notwithstanding their daughter or others might also consume, but primarily it is Miles and his wife at the house full-time and it is more conservative and easier to allocate that way.

2) Security- Increased to 100%. The primary reason that security has been retained is directly related to Miles, again, notwithstanding they might by directly assigned to his wife if she leaves, etc.

3) Utilities- Increased to 50%. Again, same explanation as the meals. For the most part it is Miles & his wife occupying the CT property. We did remove the cost of the Sherry's internet that was previously included.

4) Housekeeper- Changed the description from Repairs & Maintenance to more accurately classify the expense in this line item. Also, we increased the allocation % to 50% similar to the meals and utilities.

5) Insurance- Changed allocation to 0% since it pertained solely to The Sherry.

In our humble opinion, it is best to be more conservative (higher allocations attributable to Miles) than the alternative. Please let us know if you have any questions or if we should plan a call to discuss. Alternatively, if our changes are acceptable, then we can update the operating report that is due to be filed today.

Thank you.

Matthew R. Flynn, CPA, CFF, CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite # 101 Foxboro, MA 02035 voice- (508) 543-1720 ext. 253 fax- (508) 543-4114

cell- (508) 922-4943 email- mflynn@vlpc.com

From:

Sent: Monday, March 21, 2022 5:27:14 PM To: Aaron Mitchell <aaron@lmesq.com>; Matt Flynn <MFlynn@vlpc.com> Cc: Melissa Francis <melissaf@gsnyus.com> Subject: Re: Expenses

As discussed, attached please find the summary of expenses for the related period.

Let me know if you have any questions. Thank you

From: Date: Monday, March 21, 2022 at 3:18 PM To: Aaron Mitchell <aaron@lmesq.com>, Matt Flynn <MFlynn@vlpc.com> Cc: Melissa Francis <melissaf@gsnyus.com> Subject: Re: Expenses

I have a question on the insurance, can you give me a call to discuss?

From: Aaron Mitchell <aaron@lmesq.com> Date: Monday, March 21, 2022 at 9:54 AM To: Matt Flynn <MFlynn@vlpc.com> Cc: Melissa Francis <melissaf@gsnyus.com>

can you get the information requested below? This due today. Thanks.

Aaron A. Mitchell, Esq.

On Mar 20, 2022, at 8:47 PM, Matt Flynn <MFlynn@vlpc.com> wrote:

Thank you!

Matthew R. Flynn, CPA, CFF, CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite # 101 Foxboro, MA 02035 voice- (508) 543-1720 ext. 253 (508) 543-4114 fax-

Matthew R. Flynn, CPA, CFF, CIRA Verdolino & Lowey, P.C. 124 Washington Street, Suite # 101 Foxboro, MA 02035 voice- (508) 543-1720 ext. 253 fax- (508) 543-4114 cell- (508) 922-4943 email- mflynn@vlpc.com

From: Aaron Mitchell <aaron@lmesq.com> Sent: Friday, March 18, 2022 12:02:17 РМ To: Matt Flynn <MFlynn@vlpc.com>; Melissa Francis <melissaf@gsnyus.com> Subject: Expenses

Not final - I want to double confirm allocation, but this is what we have so far.

Aaron A. Mitchell, Esq.

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Case 22-50073 Doc 404-14 Filed 05/20/22 Entered 05/20/22 11:52:18 13 Page 12 of

7 Allocation (%) to Ho Wan Kwok Total Allocated to Ho Wan Kwok

12 50% \$ 2,935 Removed Sherry internet (\$1,249)

21 Total Payments made to law firms \$ 109,827 23 Total Payments made on behalf of Ho Wan Kwok \$ 51,496