---
type: court_doc
id: "court_sdny_826_0"
court: "SDNY"
case_no: ""
doc_number: 826
doc_type: "DOC"
filed_date: "2026-03-26"
lang: "en"
machine_translated: false
url: "https://mubeitech.com/en/court/court_sdny_826_0"
json_url: "https://mubeitech.com/api/court/court_sdny_826_0"
---
# Guo Wengui / Miles Guo — criminal case · ECF #826

**Correction letter by defense counsel — United States v. Ho Wan Kwok (Guo Wengui / Miles Guo), SDNY 1:23-cr-00118 ECF #826 (March 26, 2026). Defense counsel for defendant Miles Guo proactively corrects an error in their sentencing submission regarding ACA Capital's ownership, clarifying it is not a Guo family entity but an independent investment services provider.**


43 West 43rd Street, Suite 370　New York, NY 10036
212.785.7577　646.868.8266 (fax)
www.sarafazellan.com

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