---
type: court_doc
id: "court_sdny_209_6"
court: "SDNY"
case_no: "23-cr-00118"
doc_number: 209
doc_type: "UNKNOWN"
filed_date: null
lang: "en"
machine_translated: false
url: "https://mubeitech.com/en/court/court_sdny_209_6"
json_url: "https://mubeitech.com/api/court/court_sdny_209_6"
---
# Guo Wengui / Miles Guo — criminal case · ECF #209-6

**Appendix 6.1 — United States v. Kwok, et al., SDNY 1:23-cr-00118, concerning a Rule 41(g) customer action for return of Himalaya Exchange funds. This document is Appendix 6.1 of an independent forensic review by Mazars LLP, documenting testing undertaken on customer onboarding information and financial data for relevant customers.**


In the matter of United States v Kwok, et al 23 CR 118 (SDNY) with respect to 41(g) Customer Action for the return of their Himalaya Exchange Funds

Independent forensic review of Mazars LLP Appendix 6.1

zars

Private and Confidential
Appendix 6.1

The testing undertaken on the customer onboarding information and the financial data in respect of a sample of the Relevant Customers

Information per the Customer Action Schedule　Customer / KYC information p

Customer's personal information
Mazars sample
number　HID　Current HCN
balance　Current HDO
balance　Deposit
balance　Redemption
balance　Is there a
corresponding
account?　Is the account
enabled?　Customer Tier Personal or　corporate
account　Customer
name　Name in Chinese
characters [1]　Customer
email　Citizenship　Country of
Residency
1　Y6DXEKN　6,710.94　5.97 39,775.00　-　Yes　Yes　Tier 1　Personal　No　South Korea　South Korea
2　25E7HEK　-　-　-　Yes　Yes　Tier 1　Personal　No　China　China
3　VRUHRBX　-　-　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
4　EJB6N37　24.94　23.00　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
5　PK2GKGB　-　-　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
6　QKGAABC　2,460.00　114.66 3,200.00　-　Yes　Yes　Tier 1　Personal　No　China　China
7　NKV5KWI　2,026.00　-　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
8　HEYI0NX　217.76　0.02　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
9　68L64X5　701.73　83.81 5,880.00　-　Yes　Yes　Tier 1　Personal　No　China　China
10　C923ESO　1,580.38　735.48 90,169.64　-　Yes　Yes　Tier 1　Personal　No　China　China
11　VA5MP35　12.00　-　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
12　LMC8YPB　79.96　0.36 3,455.00　-　Yes　Yes　Tier 1　Personal　No　Taiwan　Taiwan
13　0QS281S　101.59　2,786.88　156,450.98　-　Yes　Yes　Tier 1　Personal　No　UK　New Zealand
14　VK4ANPU　7.00　-　-　-　Yes　Yes　Tier 1　Personal　No　South Korea　China
15　I4LKIWY　-　2,855.84 2,975.00　-　Yes　Yes　Tier 1　Personal　No　Singapore　Singapore
16　SJ2BS73　579.01　3.01　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
17　5S89KBQ　528.16　45.08 11,950.00　71,100.00　Yes　Yes　Tier 1　Personal　No　Taiwan　Taiwan
18　34DUM6K　297.27　35.63　900.00　18,788.00　Yes　Yes　Tier 1　Personal　No　China　Singapore
19　A4UZ1UA　76,313.99　229,733.22 10,000.00　120,090.00　Yes　Yes　Tier 1　Personal　No　United Kingdom United Kingdom
20　J8AWCBB　1,062.34　1.67 12,245.00　1,270.00　Yes　Yes　Tier 1　Personal　Yes　China　China
21　V9W73H5　-　-　9,944.00　-　Yes　Yes　Tier 1　Personal　No　China　China
22　3ONHED9　-　-　-　-　Yes　Yes　Tier 1　Personal　No　China　China
23　SA3MI8E　-　-　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
24　UNS06NV　3,716.28　-　18,641.15　-　Yes　Yes　Tier 1　Personal　No　China　China
25　IQZZTFG　233.00　5,312.09　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
26　KIL2BXW　10.19　1.14　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
27　63JS0ZQ　484.89　542.68 20,375.00　-　Yes　Yes　Tier 1　Personal　No　China　United Arab Emirate
28　EL7ZBNL　282.00　2.18　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China

30　MMIUQTN
C85O85D　4,060.89
229.21　0.01　154,316.52
13.18 9,912.89　-
9,527.39　Yes
Yes　Yes
Yes　Tier 1
Tier 1　Personal
Personal　No
No　Singapore
China　Singapore
Singapore
31　K64HVBN　534.92　31.75　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
32　CNF1PAS　100.76　0.01 17,100.00　29,880.00　Yes　Yes　Tier 1　Personal　No　United Kingdom United Kingdom
33　C7HE41U　1,083.74　0.01　-　-　Yes　Yes　Tier 1　Personal　No　Hong Kong　Hong Kong
34　PI46C1D　107.00　-　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
35　UJZ8G2I　220.83　0.16　275.00　12,650.00　Yes　Yes　Tier 1　Personal　No　China　Cambodia
36　3Y5TR49　1,158.14　50,532.09　-　-　Yes　Yes　Tier 1　Personal　Yes　China　China
37　5FQXFF3　853.55　132.23　-　-　Yes　Yes　Tier 1　Personal　No　China　China
38　BR55A1J　1,562.77　195.29 7,159.09　-　Yes　Yes　Tier 1　Personal　No　China　China
39　3P7ICAV　883.58　38.57 41,900.00　-　Yes　Yes　Tier 1　Personal　No　Singapore　Singapore
40　WGMU4QO　15,941.54　818.73　-　-　Yes　Yes　Tier 1　Personal　No　China　Germany
41　IWRSAY8　4,731.75　335,465.96　-　-　Yes　Yes　Tier 1　Personal　No　China　China
42　PH1JBZ0　5,367.14　571.46 85,337.67　-　Yes　Yes　Tier 1　Personal　No　Australia　Australia
43　7FKCSAF　5,849.58　0.01 33,356.00　-　Yes　Yes　Tier 1　Personal　No　China　China
44　KY08VGL　667.18　37.00 22,292.69　11,480.00　Yes　Yes　Tier 1　Personal　No　China　Australia
45　7M1PNFX　5,026.95　1.87 9,332.49　-　Yes　Yes　Tier 1　Personal　No　China　China
46　5GZG9NL　474.46　0.40 19,950.00　-　Yes　Yes　Tier 1　Personal　No　China　South Korea
47　MZDB63I　100.00　-　-　-　Yes　Yes　Tier 1　Personal　No　Hong Kong　China
48　OXDEZ2P　3,353.63　7.83 56,936.65　-　Yes　Yes　Tier 1　Personal　No　Australia　Australia
49　SKAZFRE　-　-　-　-　Yes　Yes　Tier 1　Personal　No　China　China
50　LQ7DLLW　100.75　0.15 4,191.50　-　Yes　Yes　Tier 1　Personal　No　Australia　Australia
Notes

[1] Where the name of the individual was in Chinese characters on the HEX Customer Database, we sought to compare the characters to identify any differences. However, given the Mazars team do not read Chinese, we also compared the ID document number for these customers (i) per their ID documents on Jumio; with (ii) the ID document number on the customer's profile on the HEX Database. We did not identify any differences in this regard.

In the matter of United States v Kwok, et al 23 CR 118 (SDNY) with respect to 41(g) Customer Action for the return of their Himalaya Exchange Funds Independent forensic review of Mazars LLP
Appendix 6.1

The testing undertaken on the customer onboarding information and the financial data in respect of a sample of the Relevant Customers

difference

5.97　HDO 5.97 was sent from this individual's via Hpay on 15 November 2023. We viewed this transaction on Hpay via the HEX
Customer Database.
C923ESO　-
599.60　This difference relates to two transactions: (i) HDO 20,349.6 was sent by this individual via Hpay on 21 November 2023; and (ii)
HCN 1,400 was used to purchase HDO 19,750 (see the HCN reconciliation above) . We viewed these transactions either on the
HEX Customer Database or on Hpay via the HEX Customer Database.
J8AWCBB　25.71　This difference relates to two transactions: (i) HDO 5,000 was sent by this individual via Hpay on 15 December 2023; and (ii) HCN
355 was used to purchase HDO 5,025 (see the HCN reconciliation above) . We viewed these transactions either on the HEX
Customer Database or on Hpay via the HEX Database.
C85O85D　8,458.00　HDO 8,458 was received by this individual's via Hpay on 29 November 2023. We viewed this transaction on Hpay via the HEX
Customer Database.
3Y5TR49　-
46,271.67　This difference relates to three transactions: (i) HDO 13,441 was received by this individual account via Hpay on 11 December
2023; (ii) HDO 12,571.78 is "held for orders" on this individual's account (whereby the HDO is being held for future trades); and (iii)
HDO 47,140.88 was used to purchase HCN 3,388.81 (see the HCN reconciliation above) . We viewed these transactions either on
the HEX Customer Database or on Hpay via the HEX Customer Database.
WGMU4QO　2.00　This difference relates to three transactions: (i) HDO 5 was sent from this individual's account via Hpay on 26 November 2023; (ii)
HDO 3 was sent from this individual's account via Hpay on 26 November 2023; and (iii) HDO 10 was received by this individual via
Hpay on 5 December 2023. We viewed these transactions on Hpay via the HEX Customer Database.
PH1JBZ0　-
571.45　This difference relates to four transactions: (i) HDO 107.99 is "held for orders" on this individual's account (whereby the HDO is
being held for future trades); (ii) HDO 108 was received by this individual via Hpay on 9 December 2023; (iii) HDO 540 was
received by this individual via Hpay on 12 November 2023; and (iv) HDO 1,111.46 was used to purchase HCN 79.98 (see the HCN
reconciliation above) . We viewed these transactions either the HEX Customer Database or on Hpay via the HEX Customer
Database
Y6DXEKN

Mazars sample
number　HID　HCN
difference　Reason(s) for reconciling items

10　C923ESO　-
1,400.00　HCN 1,400 was used to purchase HDO 19,750 between 16 and 18 November 2023 (see the HDO reconciliation below). We
viewed this transaction on the HEX Customer Database.
19　A4UZ1UA　1,000.00　HCN 1,000 was received by this individual via Hpay on 16 November 2023. We viewed this transaction on Hpay via the HEX
Customer Database.
20　J8AWCBB　-
355.00　HCN 355 was used to purchase HDO 5,025 (see the HDO reconciliation below). We viewed this transaction on the HEX
Customer Database.
36　3Y5TR49　3,388.81　HDO 47,140.88 was used to purchase HCN 3,388.81 (see the HDO reconciliation below). We viewed this transaction on the HEX
Customer Database.
38　BR55A1J　578.75　HCN 578.75 was received by this individual via Hpay on 25 November 2023. We viewed this transaction on Hpay via the HEX
Customer Database.
41　IWRSAY8　500.00　HCN 500 was received by this individual via Hpay on 15 November 2023. We viewed this transaction on Hpay via the HEX
Customer Database.
42　PH1JBZ0　79.98　HDO 1,111.46 was used to purchase HCN 79.98 (see the HDO reconciliation below). We viewed this transaction on the HEX
Customer Database.
46　5GZG9NL　-
474.46　HCN 474.46 is "held for orders" on this individual's account (whereby the HCN is being held for future trades). We viewed this
amount on the HEX Customer Database.
48　OXDEZ2P　-
1,250.00　HCN 1,250 is "held for orders" on this individual's account (whereby the HCN is being held for future trades). We viewed this
amount on the HEX Customer Database.

[3] As explained in our report, during our sample testing we identified a number of differences between the HDO balance in HEX Customer Database compared with the amounts noted in the Customer Action Schedule. Upon further enquiry with the Exchange, we understand that this relates to ongoing trading activity of HDO balances between the date the customer provided information in respect of the Customer Action (of 10 November 2023) and the date of our work (15 December 2023). We set out below the reconciling items, which relate to trades effected by customers between these dates.

We observed these reconciling items on the trading data available on the HEX Customer Database and Hpay (the Exchange's payment application)

[2] As explained in our report, during our sample testing we identified a number of differences between the HCN balances in HEX Customer Database compared with the amounts noted in the Customer Action Schedule. Upon further enquiry with the Exchange, we understand that this relates to ongoing trading activity of HCN balances between the date the customer provided information in respect of the Customer Action (of 10 November 2023) and the date of our work (of 15 December 2023). We set out below the reconciling items, which relate to trades effected by customers between these dates.

We observed these differences on the trading data available on the HEX Customer Database and Hpay (the Exchange's payment application)

In the matter of United States v Kwok, et al 23 CR 118 (SDNY) with respect to 41(g) Customer Action for the return of their Himalaya Exchange Funds Independent forensic review of Mazars LLP
Appendix 6.1

The testing undertaken on the customer onboarding information and the financial data in respect of a sample of the Relevant Customers

43　7FKCSAF　13,393.48 This difference relates to four transactions: (i) HDO 13,394 is "held for orders" on this individual's account (whereby the HCN is
being held for future trades); (ii) HDO 10,000 is "held for orders" on this individual's account (whereby the HCN is being held for
future trades); (iii) HDO 12,262.50 is "held for orders" on this individual's account (whereby the HCN is being held for future trades);
and (iv) HDO 49,050 was received by this individual via Hpay on 15 December 2023. The total of these transactions equates to a
inflow of HDO 13,393.48 to this individual's account. We viewed these transactions on Hpay via the HEX Customer Database.

per HEX database　Customer financial information per HEX database

KYC questionnaire per database　HCN　HDO　Deposit
Source of income/funds　Source of wealth　Risk Score　Risk Rating　Current HCN
per HEX
Customer
Database　Reconciling
item(s) [2]　Difference　Current HDO
per HEX
Customer
Database　Reconciling
item(s) [3]　Difference　Deposit per
HEX Customer
Database　Difference
Salary / business income, Loan / Credit　Employment income, Business profits　35　Medium　6,710.94　-　-　-
-　5.97　-　39,775.00　-
Salary / business income　Employment income　51　Medium　-　-　-　-　-　-　-　-
Salary / business income, Savings　Employment income　50　Medium　-　-　-　-　-　-　-　-
Salary / business income, Savings　Employment income, Business profits　35　Medium　24.94　-　-　23.00　-　-　-　-
Salary / business income, Savings　Inheritance, Employment income　45　Medium　-　-　-　-　-　-　-　-
Salary / business income　Employment income　41　Medium　2,460.00　-　-　114.66　-　-　3,200.00　-
Salary / business income　Employment income　50　Medium　2,026.00　-　-　-　-　-　-　-
Salary / business income, Investment, Cryptocurrency trading　Employment income　50　Medium　217.76　-　-　0.02　-　-　-　-
Salary / business income, Savings, Loan / Credit　Property sale, Employment income　56　Medium　701.73　-　-　83.81　-　-　5,880.00　-
Salary / business income　Employment income　55　Medium　180.38 -　1,400.00　-　135.88 -　599.60　-　90,169.64　-
Inheritance　Inheritance　50　Medium　12.00　-　-　-　-　-　-　-
Salary / business income　Inheritance, Employment income　30　Low　79.96　-　-　0.36　-　-　3,455.00　-
Pension / Social benefits, Investments, Savings　Property sale, Employment income, Business profits 60　Medium　101.59　-　-　2,786.88　-　-　156,450.98　-
Savings　Employment income　30　Low　7.00　-　-　-　-　-　-　-
Salary / business income　Employment income　30　Low　-　-　-　2,855.84　-　-　2,975.00　-
Salary / business income, Loan / Credit　Crypto Trading, long term investment　46　Medium　579.01　-　-　3.01　-　-　-　-
Pension / Social benefits　Inheritance　50　Medium　528.16　-　-　45.08　-　-　11,950.00　-
Salary / business income, Savings　Employment income　36　Medium　297.27　-　-　35.63　-　-　900.00　-
Salary / business income　Employment income　10　Low　77,313.99　1,000.00　-　229,733.22　-　-　10,000.00　-
Salary / business income　Employment income　51　Medium　707.34 -　355.00　-　27.38　25.71　-　12,245.00　-
Savings　Employment income　40　Medium　-　-　-　-　-　-　9,944.00　-
Savings　Employment income　80　High　-　-　-　-　-　-　-　-
Pension / Social benefits　Inheritance, Employment income　85　High　-　-　-　-　-　-　-　-
Salary / business income　Employment income　30　Low　3,716.28　-　-　-　-　-　18,641.15　-
Salary / business income, Savings　Employment income, Business profits　30　Low　233.00　-　-　5,312.09　-　-　-　-
Pension / social benefits, Savings　Inheritance, Property sale　56　Medium　10.19　-　-　1.14　-　-　-　-
Salary / business income　Employment income　46　Medium　484.89　-　-　542.68　-　-　20,375.00　-
Salary / business income, Investments, Savings　Property sale, Employment income, Business profits 56　Medium　282.00　-　-　2.18　-　-　-　-
Investments, Savings, Cryptocurrency trading, part time job admin Employment income, part time admin　80　High　4,060.89　-　-　0.01　-　-　154,316.52　-
Salary　Employment income　36　Medium　229.21　-　-　8,471.18　8,458.00　-　9,912.89　-
Salary / business income　Employment income　45　Medium　534.92　-　-　31.75　-　-　-　-
Salary / business income　Employment income　5　Low　100.76　-　-　0.01　-　-　17,100.00　-
Salary / business income, Investments, Savings　Property sale, Employment income, Business profits 80　High　1,083.74　-　-　0.01　-　-　-　-
Salary / business income　Employment income　15　Low　107.00　-　-　-　-　-　-　-
Salary / business income, Savings　Employment income, Business profits　70　Medium　220.83　-　-　0.16　-　-　275.00　-
Savings　Business profits　91　Ultra-high　4,546.95　3,388.81　-　4,260.42 -　46,271.67　-　-　-
Salary / business income, Investments　Employment income, Business profits　82　High　853.55　-　-　132.23　-　-　-　-
Salary / business income, Investments, Savings　Property sale, Employment income　56　Medium　2,141.52　578.75　-　195.29　-　-　7,159.09　-
Salary / business income　Employment income　30　Low　883.58　-　-　38.57　-　-　41,900.00　-
Investments　Property sale　51　Medium　15,941.54　-　-　820.73　2.00　-　-　-
Salary / business income, Savings, Loan / Credit　Property sale, Employment income, Business profits 90　Ultra-high　5,231.75　500.00　-　335,465.96　-　-　-　-
Salary / business income　Employment income, Business profits　15　Low　5,447.12　79.98　-　0.01 -　571.45　-　85,337.67　-
Salary / business income, Investments, Savings　Employment income　51　Medium　5,849.58　-　-　13,393.49　13,393.48　-　33,356.00　-

Salary / business income　Business profits　41　Medium　667.18　-　-　37.00　-　-　22,292.69　-
Salary / business income, Investments, Savings　Property sale, Employment income, Business profits 51　Medium　5,026.95　-　-　1.87　-　-　9,332.49　-
Salary　Employment income　25　Low　-
-　474.46　-　0.40　-　-　19,950.00　-
Salary / business income　Employment income　6　Low　100.00　-　-　-　-　-　-　-
Salary / business income　Employment income　5　Low　2,103.63 -　1,250.00　-　7.83　-　-　56,936.65　-
Salary / business income　Employment income, Business profits　55　Medium　-　-　-　-　-　-　-　-
Salary / business income, Investments　Property sale　5　Low　100.75　-　-　0.15　-　-　4,191.50　-

Redemption　Customer redemptions per　KYC documents viewed on Jumio

Redemption
per HEX
Customer
Database　Difference　Redemption
(per bank
statements of
the Exchange)　Difference　Type of ID
document　Name on ID
document　ID Document
number　Date of issue of
the ID
document　Proof of face ID
on Jumio　Name per the
HEX Customer
Database
matches KYC
-　-　-　-　Passport　2-Jan-19　Yes　Yes
-　-　-　-　Passport　9-Dec-19　Yes　Yes
-　-　-　-　ID card　7-May-18　Yes　Yes
-　-　-　-　ID card　19-Mar-13　Yes　Yes
-　-　-　-　ID card　24-May-21　Yes　Yes
-　-　-　-　Passport　16-Mar-16　Yes　Yes
-　-　-　-　ID card　12-Jan-15　Yes　Yes
-　-　-　-　ID card　15-Jan-19　Yes　Yes
-　-　-　-　Passport　26-Feb-15　Yes　Yes
-　-　-　-　Passport　9-Mar-21　Yes　Yes
-　-　-　-　ID card　3-Apr-19　Yes　Yes
-　-　-　-　Passport　2-Jan-18　Yes　Yes
-　-　-　-　Passport　20-Feb-12　Yes　Yes
-　-　-　-　Passport　26-Jun-14　Yes　Yes
-　-　-　-　ID card　13-Oct-08　Yes　Yes
-　-　-　-　ID card　11-Dec-08　Yes　Yes
71,100.00　-　71,100.00　-　Passport　10-Dec-13　Yes　Yes
18,788.00　-　18,788.00　-　Passport　22-Sep-20　Yes　Yes
120,090.00　-　120,090.00　-　Driving licence　18-Apr-13　Yes　Yes
1,270.00　-　1,270.00　-　ID card　16-Jan-12　Yes　Yes
-　-　-　-　Passport　22-Jan-17　Yes　Yes
-　-　-　-　Passport　22-Jan-17　Yes　Yes
-　-　-　-　ID card　19-Oct-09　Yes　Yes
-　-　-　-　Passport　13-May-16　Yes　Yes
-　-　-　-　ID card　26-Sep-18　Yes　Yes
-　-　-　-　ID card　27-Jun-08　Yes　Yes
-　-　-　-　Passport　1-Aug-18　Yes　Yes
-　-　-　-　ID card　2-Feb-16　Yes　Yes
-　-　-　-　Driving licence　28-Mar-14　Yes　Yes
9,527.39　-　9,527.39　-　Passport　13-May-14　Yes　Yes
-　-　-　-　ID card　29-Nov-05　Yes　Yes
29,880.00　-　29,880.00　-　Driving licence　5-Aug-15　Yes　Yes
-　-　-　-　ID card　28-Dec-21　Yes　Yes
-　-　-　-　ID card　27-Jul-21　Yes　Yes
12,650.00　-　12,650.00　-　Passport　14-Sep-17　Yes　Yes
-　-　-　-　ID card　21-Jun-10　Yes　Yes
-　-　-　-　Passport　12-Nov-12　Yes　Yes
-　-　-　-　Passport　29-Dec-16　Yes　Yes
-　-　-　-　Passport　13-Nov-19　Yes　Yes
-　-　-　-　Passport　7-Aug-12　Yes　Yes
-　-　-　-　Passport　29-Aug-18　Yes　Yes
-　-　-　-　Passport　8-Feb-19　Yes　Yes
-　-　-　-　Passport　27-Oct-11　Yes　Yes
11,480.00　-　11,480.00　-　Driving licence　N/A　Yes　Yes
-　-　-　-　Passport　22-Aug-18　Yes　Yes
-　-　-　-　Passport　1-Nov-21　Yes　Yes
-　-　-　-　Passport　4-May-18　Yes　Yes
-　-　-　-　Passport　24-Jun-20　Yes　Yes
-　-　-　-　Passport　12-Jul-19　Yes　Yes
-　-　-　-　Passport　27-Apr-17　Yes　Yes