Exhibit 1 — USA v. Sheppard (Dkt. 258-1, S.D. Fla.)

Record facts

U.S. District Court for the Southern District of Florida · No. 1:22-cr-20290-BB · Doc. 258-1 · 2024-06-05 · Docket on CourtListener

Full text

Exhibit 1
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 1 of 33

2000 Market Street 
20th Floor 
Philadelphia, PA 19103-3222 
Tel (215) 299-2000  Fax (215) 299-2150 
www.foxrothschild.com 
IAN COMISKY 
Direct No:  215.299.2795 
Email: IComisky@FoxRothschild.com 
 
 
360675\00001\149958876.1 
September 29, 2023 
VIA E-MAIL 
Neal A. Cupersmith, CPA 
Cupersmith, Wilensky, Stempler & Co. LLP 
Kevon Office Building 
2500 McClellan Blvd, Suite 100 
Pennsauken, NJ 08109 
 
Re: 
Special Representation 
Dear Mr. Cupersmith, 
Enclosed please find our invoice for professional services rendered and disbursements 
advanced through August 31, 2023, in connection with the above-referenced matter.   
Sincerely, 
 
 
Ian M. Comisky 
 
IMC:emd 
Enclosure 
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 2 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
Page 1
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3260935
09/28/23
360675
00001
RE: SPECIAL REPRESENTATION
FOR PROFESSIONAL SERVICES RENDERED THROUGH 08/31/23
Date
Timekeeper
Description
Hours
Amount
08/15/2023
COMISKY
0.4
$380.00
08/18/2023
COMISKY
1.1
$1,045.00
08/21/2023
COMISKY
0.4
$380.00
08/21/2023
COMISKY
0.4
$380.00
08/21/2023
LEE
0.5
$412.50
08/24/2023
COMISKY
0.4
$380.00
08/24/2023
LEE
0.4
$330.00
08/28/2023
COMISKY
0.4
$380.00
08/29/2023
COMISKY
0.4
$380.00
08/29/2023
COMISKY
0.4
$380.00
08/29/2023
FIERRO
1.2
$384.00
08/29/2023
LEE
1.2
$990.00
08/30/2023
COMISKY
0.9
$855.00
08/30/2023
FIERRO
2.5
$800.00
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 3 of 33

Page 2
Date
Timekeeper
Description
Hours
Amount
08/30/2023
LEE
0.7
$577.50
08/31/2023
COMISKY
1.1
$1,045.00
08/31/2023
COMISKY
0.8
$760.00
08/31/2023
COMISKY
0.7
$665.00
08/31/2023
FIERRO
2.8
$896.00
08/31/2023
LEE
0.5
$412.50
TOTAL
17.2
$11,832.50
TIMEKEEPER TIME SUMMARY:
Timekeeper
Hours
Rate
Amount
M. LEE
3.3
$825.00
$2,722.50
I. COMISKY
7.4
$950.00
$7,030.00
S.C. FIERRO
6.5
$320.00
$2,080.00
TOTAL
17.2
$11,832.50
TOTAL AMOUNT OF THIS INVOICE
$11,832.50
TOTAL AMOUNT OF THIS MATTER
$11,832.50
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 4 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
PAYMENT INSTRUCTIONS
If you are currently remitting payment via check and have the ability to 
convert to an electronic payment format, please remit payment via 
ACH or WIRE using the instructions below. Thank you.
CHECK PAYMENT
ACH PAYMENT
WIRE INSTRUCTIONS
Make Payable to Fox Rothschild LLP:
Wells Fargo Bank
Wells Fargo Bank
Fox Rothschild LLP
420 Montgomery Street
420 Montgomery Street
Attn: Accounts Receivable - 45
San Francisco, CA 94104
San Francisco, CA 94104
2000 Market Street, 20th Floor
ACH #031000503 (for ACH payments)
ABA #121000248 (for wires)
Philadelphia, PA 19103-3222
Account: Fox Rothschild LLP
Account: Fox Rothschild LLP
Account #2100019564260
Account #2100019564260
Swift Code:#WFBIUS6S (international wires only)
Swift Code:#WFBIUS6S (international wires only)
Email: AR@foxrothschild.com
Please include the Client, Matter, or Invoice Number with all payments.
REMITTANCE PAGE
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3260935
09/28/23
360675
00001
RE: SPECIAL REPRESENTATION
TOTAL AMOUNT OF THIS INVOICE
$11,832.50
TOTAL BALANCE DUE UPON RECEIPT
$11,832.50
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 5 of 33

2000 Market Street 
20th Floor 
Philadelphia, PA 19103-3222 
Tel (215) 299-2000  Fax (215) 299-2150 
www.foxrothschild.com 
IAN COMISKY 
Direct No:  215.299.2795 
Email: IComisky@FoxRothschild.com 
 
 
360675\00001\150965491.1 
October 30, 2023 
VIA E-MAIL 
Neal A. Cupersmith, CPA 
Cupersmith, Wilensky, Stempler & Co. LLP 
Kevon Office Building 
2500 McClellan Blvd, Suite 100 
Pennsauken, NJ 08109 
 
Re: 
Special Representation 
Dear Mr. Cupersmith, 
Enclosed please find our invoice for professional services rendered and disbursements 
advanced through September 30, 2023, in connection with the above-referenced matter.   
Sincerely, 
 
 
Ian M. Comisky 
 
IMC:emd 
Enclosure 
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 6 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
Page 1
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3281022
10/26/23
360675
00001
ncupersmith@cwsscpas.com
RE: SPECIAL REPRESENTATION
FOR PROFESSIONAL SERVICES RENDERED THROUGH 09/30/23
Date
Timekeeper
Description
Hours
Amount
09/01/2023
COMISKY
 
0.6
$570.00
09/01/2023
FIERRO
2.9
$928.00
09/01/2023
FIERRO
0.6
$192.00
09/02/2023
COMISKY
0.4
$380.00
09/02/2023
COMISKY
 
0.4
$380.00
09/05/2023
COMISKY
0.6
$570.00
09/05/2023
FIERRO
1.9
$608.00
09/05/2023
LEE
1.1
$907.50
09/06/2023
COMISKY
1.1
$1,045.00
09/06/2023
COMISKY
0.8
$760.00
09/06/2023
FIERRO
3.6
$1,152.00
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 7 of 33

Page 2
Date
Timekeeper
Description
Hours
Amount
09/06/2023
FIERRO
0.3
$96.00
09/07/2023
COMISKY
0.8
$760.00
09/07/2023
COMISKY
0.6
$570.00
09/07/2023
COMISKY
0.4
$380.00
09/07/2023
COMISKY
0.8
$760.00
09/07/2023
FIERRO
2.8
$896.00
09/08/2023
COMISKY
2.2
$2,090.00
09/08/2023
COMISKY
0.4
$380.00
09/08/2023
FIERRO
3.3
$1,056.00
09/08/2023
FIERRO
2.2
$704.00
09/08/2023
LEE
2.1
NO 
CHARGE
09/11/2023
COMISKY
 
0.6
$570.00
09/11/2023
FIERRO
1.0
$320.00
09/11/2023
LEE
0.3
$247.50
09/12/2023
COMISKY
0.6
$570.00
09/12/2023
COMISKY
0.5
$475.00
09/12/2023
LEE
0.5
$412.50
09/13/2023
COMISKY
0.4
$380.00
09/13/2023
FIERRO
1.8
$576.00
09/14/2023
COMISKY
0.6
$570.00
09/15/2023
COMISKY
0.4
$380.00
09/18/2023
COMISKY
0.4
$380.00
09/18/2023
COMISKY
1.4
$1,330.00
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 8 of 33

Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 9 of 33

Page 4
Date
Timekeeper
Description
Hours
Amount
09/28/2023
COMISKY
0.9
$855.00
09/28/2023
COMISKY
1.2
$1,140.00
09/28/2023
FIERRO
2.3
$736.00
09/28/2023
LEE
0.8
$660.00
09/29/2023
COMISKY
1.6
$1,520.00
09/29/2023
FIERRO
2.0
$640.00
09/29/2023
LEE
1.2
NO 
CHARGE
TOTAL
70.5
$39,919.00
TIMEKEEPER TIME SUMMARY:
Timekeeper
Hours
Rate
Amount
I. COMISKY
25.3
$950.00
$24,035.00
M. LEE
5.6
$825.00
$4,620.00
M. LEE
4.4
NO CHARGE
S.C. FIERRO
35.2
$320.00
$11,264.00
TOTAL
70.5
$39,919.00
TOTAL AMOUNT OF THIS INVOICE
$39,919.00
PRIOR BALANCE DUE
$11,832.50
TOTAL AMOUNT OF THIS MATTER
$51,751.50
OUTSTANDING INVOICES PRIOR TO 10/26/2023
Invoice Date
Invoice #
Total
09/28/2023
3260935
$11,832.50
Invoice Date
Invoice #
Total
TOTAL PRIOR BALANCES DUE
$11,832.50
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 10 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
PAYMENT INSTRUCTIONS
If you are currently remitting payment via check and have the ability to 
convert to an electronic payment format, please remit payment via 
ACH or WIRE using the instructions below. Thank you.
CHECK PAYMENT
ACH PAYMENT
WIRE INSTRUCTIONS
Make Payable to Fox Rothschild LLP:
Wells Fargo Bank
Wells Fargo Bank
Fox Rothschild LLP
420 Montgomery Street
420 Montgomery Street
Attn: Accounts Receivable - 45
San Francisco, CA 94104
San Francisco, CA 94104
2000 Market Street, 20th Floor
ACH #031000503 (for ACH payments)
ABA #121000248 (for wires)
Philadelphia, PA 19103-3222
Account: Fox Rothschild LLP
Account: Fox Rothschild LLP
Account #2100019564260
Account #2100019564260
Swift Code:#WFBIUS6S (international wires only)
Swift Code:#WFBIUS6S (international wires only)
Email: AR@foxrothschild.com
Please include the Client, Matter, or Invoice Number with all payments.
REMITTANCE PAGE
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3281022
10/26/23
360675
00001
ncupersmith@cwsscpas.com
RE: SPECIAL REPRESENTATION
TOTAL AMOUNT OF THIS INVOICE
$39,919.00
PRIOR BALANCE DUE 
$11,832.50
TOTAL BALANCE DUE UPON RECEIPT
$51,751.50
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 11 of 33

 
  
360675\00001\151812123.1 
  
IAN COMISKY 
Direct No: 215.299.2795 
Email: IComisky@FoxRothschild.com 
2000 Market Street 
20th Floor 
Philadelphia, PA  19103 
 215.299.2000  
 215.299.2150 
www.foxrothschild.com 
November 22, 2023 
VIA E-MAIL 
Neal A. Cupersmith, CPA 
Cupersmith, Wilensky, Stempler & Co. LLP 
Kevon Office Building 
2500 McClellan Blvd, Suite 100 
Pennsauken, NJ 08109 
 
Re: 
Special Representation 
Dear Mr. Cupersmith, 
Enclosed please find our invoice for professional services rendered and disbursements 
advanced through October 31, 2023, in connection with the above-referenced matter.   
Sincerely, 
 
 
Ian M. Comisky 
 
IMC:emd 
Enclosure 
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 12 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
Page 1
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3298257
11/20/23
360675
00001
ncupersmith@cwsscpas.com
RE: SPECIAL REPRESENTATION
FOR PROFESSIONAL SERVICES RENDERED THROUGH 10/31/23
Date
Timekeeper
Description
Hours
Amount
10/03/2023
COMISKY
0.4
$380.00
10/04/2023
COMISKY
0.4
$380.00
10/11/2023
COMISKY
0.4
$380.00
10/31/2023
FIERRO
1.3
$416.00
TOTAL
2.5
$1,556.00
TIMEKEEPER TIME SUMMARY:
Timekeeper
Hours
Rate
Amount
I. COMISKY
1.2
$950.00
$1,140.00
S.C. FIERRO
1.3
$320.00
$416.00
TOTAL
2.5
$1,556.00
TOTAL AMOUNT OF THIS INVOICE
$1,556.00
PRIOR BALANCE DUE
$51,751.50
TOTAL AMOUNT OF THIS MATTER
$53,307.50
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 13 of 33

Page 2
OUTSTANDING INVOICES PRIOR TO 11/20/2023
Invoice Date
Invoice #
Total
09/28/2023
3260935
$11,832.50
Invoice Date
Invoice #
Total
10/26/2023
3281022
$39,919.00
TOTAL PRIOR BALANCES DUE
$51,751.50
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 14 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
PAYMENT INSTRUCTIONS
If you are currently remitting payment via check and have the ability to 
convert to an electronic payment format, please remit payment via 
ACH or WIRE using the instructions below. Thank you.
CHECK PAYMENT
ACH PAYMENT
WIRE INSTRUCTIONS
Make Payable to Fox Rothschild LLP:
Wells Fargo Bank
Wells Fargo Bank
Fox Rothschild LLP
420 Montgomery Street
420 Montgomery Street
Attn: Accounts Receivable - 45
San Francisco, CA 94104
San Francisco, CA 94104
2000 Market Street, 20th Floor
ACH #031000503 (for ACH payments)
ABA #121000248 (for wires)
Philadelphia, PA 19103-3222
Account: Fox Rothschild LLP
Account: Fox Rothschild LLP
Account #2100019564260
Account #2100019564260
Swift Code:#WFBIUS6S (international wires only)
Swift Code:#WFBIUS6S (international wires only)
Email: AR@foxrothschild.com
Please include the Client, Matter, or Invoice Number with all payments.
REMITTANCE PAGE
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3298257
11/20/23
360675
00001
ncupersmith@cwsscpas.com
RE: SPECIAL REPRESENTATION
TOTAL AMOUNT OF THIS INVOICE
$1,556.00
PRIOR BALANCE DUE 
$51,751.50
TOTAL BALANCE DUE UPON RECEIPT
$53,307.50
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 15 of 33

 
  
360675\00001\153017816.1 
  
IAN COMISKY 
Direct No: 215.299.2795 
Email: IComisky@FoxRothschild.com 
2000 Market Street 
20th Floor 
Philadelphia, PA  19103 
 215.299.2000  
 215.299.2150 
www.foxrothschild.com 
December 14, 2023 
VIA E-MAIL 
Neal A. Cupersmith, CPA 
Cupersmith, Wilensky, Stempler & Co. LLP 
Kevon Office Building 
2500 McClellan Blvd, Suite 100 
Pennsauken, NJ 08109 
 
Re: 
Special Representation 
Dear Mr. Cupersmith, 
Enclosed please find our invoice for professional services rendered and disbursements 
advanced through November 30, 2023, in connection with the above-referenced matter.   
Sincerely, 
 
 
Ian M. Comisky 
 
IMC:emd 
Enclosure 
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 16 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
Page 1
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3313822
12/14/23
360675
00001
ncupersmith@cwsscpas.com
RE: SPECIAL REPRESENTATION
FOR PROFESSIONAL SERVICES RENDERED THROUGH 11/30/23
Date
Timekeeper
Description
Hours
Amount
11/01/2023
COMISKY
0.4
$380.00
11/03/2023
COMISKY
0.8
$760.00
11/03/2023
COMISKY
1.1
$1,045.00
11/03/2023
FIERRO
1.4
$448.00
11/06/2023
COMISKY
1.2
$1,140.00
11/06/2023
FIERRO
1.5
$480.00
11/07/2023
COMISKY
1.2
$1,140.00
11/07/2023
COMISKY
1.1
$1,045.00
11/07/2023
COMISKY
0.4
$380.00
11/14/2023
COMISKY
0.4
$380.00
11/20/2023
COMISKY
0.4
$380.00
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 17 of 33

Page 2
Date
Timekeeper
Description
Hours
Amount
11/20/2023
FIERRO
1.0
$320.00
11/21/2023
COMISKY
0.4
$380.00
11/21/2023
COMISKY
0.6
$570.00
11/21/2023
COMISKY
1.6
$1,520.00
11/21/2023
FIERRO
1.6
$512.00
11/21/2023
FIERRO
1.0
$320.00
11/21/2023
WASSER
1.3
$591.50
11/22/2023
COMISKY
0.8
$760.00
11/22/2023
FIERRO
0.3
$96.00
11/26/2023
COMISKY
0.9
$855.00
11/27/2023
COMISKY
0.8
$760.00
11/27/2023
COMISKY
0.4
$380.00
11/27/2023
COMISKY
0.6
$570.00
11/27/2023
FIERRO
1.5
$480.00
11/27/2023
FIERRO
0.8
$256.00
11/27/2023
WASSER
1.2
$546.00
11/28/2023
COMISKY
0.4
$380.00
11/28/2023
COMISKY
0.4
$380.00
11/28/2023
FIERRO
1.5
$480.00
11/28/2023
FIERRO
1.2
$384.00
11/29/2023
COMISKY
0.6
$570.00
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 18 of 33

Page 3
Date
Timekeeper
Description
Hours
Amount
11/29/2023
COMISKY
0.4
$380.00
11/29/2023
WASSER
0.7
$318.50
11/30/2023
COMISKY
0.4
$380.00
TOTAL
30.3
$19,767.00
TIMEKEEPER TIME SUMMARY:
Timekeeper
Hours
Rate
Amount
I. COMISKY
15.3
$950.00
$14,535.00
S.C. FIERRO
11.8
$320.00
$3,776.00
J. WASSER
3.2
$455.00
$1,456.00
TOTAL
30.3
$19,767.00
TOTAL PROFESSIONAL SERVICES
$19,767.00
COSTS ADVANCED AND EXPENSES INCURRED:
Description
Amount
PUBLICATION/RESEARCH
$14.40
TOTAL EXPENSES
$14.40
TOTAL AMOUNT OF THIS INVOICE
$19,781.40
PRIOR BALANCE DUE
$53,307.50
TOTAL AMOUNT OF THIS MATTER
$73,088.90
OUTSTANDING INVOICES PRIOR TO 12/14/2023
Invoice Date
Invoice #
Total
09/28/2023
3260935
$11,832.50
10/26/2023
3281022
$39,919.00
Invoice Date
Invoice #
Total
11/20/2023
3298257
$1,556.00
TOTAL PRIOR BALANCES DUE
$53,307.50
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 19 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
PAYMENT INSTRUCTIONS
If you are currently remitting payment via check and have the ability to 
convert to an electronic payment format, please remit payment via 
ACH or WIRE using the instructions below. Thank you.
CHECK PAYMENT
ACH PAYMENT
WIRE INSTRUCTIONS
Make Payable to Fox Rothschild LLP:
Wells Fargo Bank
Wells Fargo Bank
Fox Rothschild LLP
420 Montgomery Street
420 Montgomery Street
Attn: Accounts Receivable - 45
San Francisco, CA 94104
San Francisco, CA 94104
2000 Market Street, 20th Floor
ACH #031000503 (for ACH payments)
ABA #121000248 (for wires)
Philadelphia, PA 19103-3222
Account: Fox Rothschild LLP
Account: Fox Rothschild LLP
Account #2100019564260
Account #2100019564260
Swift Code:#WFBIUS6S (international wires only)
Swift Code:#WFBIUS6S (international wires only)
Email: AR@foxrothschild.com
Please include the Client, Matter, or Invoice Number with all payments.
REMITTANCE PAGE
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3313822
12/14/23
360675
00001
ncupersmith@cwsscpas.com
RE: SPECIAL REPRESENTATION
TOTAL AMOUNT OF THIS INVOICE
$19,781.40
PRIOR BALANCE DUE 
$53,307.50
TOTAL BALANCE DUE UPON RECEIPT
$73,088.90
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 20 of 33

 
  
360675\00001\154063939.1 
  
IAN COMISKY 
Direct No: 215.299.2795 
Email: IComisky@FoxRothschild.com 
2000 Market Street 
20th Floor 
Philadelphia, PA  19103 
 215.299.2000  
 215.299.2150 
www.foxrothschild.com 
January 22, 2024 
VIA E-MAIL 
Neal A. Cupersmith, CPA 
Cupersmith, Wilensky, Stempler & Co. LLP 
Kevon Office Building 
2500 McClellan Blvd, Suite 100 
Pennsauken, NJ 08109 
 
Re: 
Special Representation 
Dear Mr. Cupersmith, 
Enclosed please find our invoice for professional services rendered and disbursements 
advanced through December 31, 2023, in connection with the above-referenced matter.   
Sincerely, 
 
 
Ian M. Comisky 
 
IMC:emd 
Enclosure 
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 21 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
Page 1
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3329595
01/17/24
360675
00001
ncupersmith@cwsscpas.com
RE: SPECIAL REPRESENTATION
FOR PROFESSIONAL SERVICES RENDERED THROUGH 12/31/23
Date
Timekeeper
Description
Hours
Amount
12/01/2023
COMISKY
0.6
$570.00
12/02/2023
WASSER
0.7
$318.50
12/05/2023
COMISKY
0.8
$760.00
12/05/2023
WASSER
1.3
$591.50
12/06/2023
FIERRO
0.4
$128.00
12/08/2023
COMISKY
1.7
$1,615.00
12/08/2023
COMISKY
0.6
$570.00
12/08/2023
COMISKY
0.6
$570.00
12/08/2023
FIERRO
1.0
$320.00
12/08/2023
FIERRO
1.0
$320.00
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 22 of 33

Page 2
Date
Timekeeper
Description
Hours
Amount
12/08/2023
FIERRO
1.4
$448.00
12/10/2023
COMISKY
0.6
$570.00
12/10/2023
COMISKY
1.2
$1,140.00
12/11/2023
COMISKY
0.9
$855.00
12/11/2023
COMISKY
1.2
$1,140.00
12/11/2023
COMISKY
0.9
$855.00
12/11/2023
FIERRO
1.4
$448.00
12/11/2023
FIERRO
1.8
$576.00
12/12/2023
COMISKY
0.6
$570.00
12/12/2023
COMISKY
1.4
$1,330.00
12/12/2023
COMISKY
1.3
$1,235.00
12/12/2023
COMISKY
1.6
$1,520.00
12/12/2023
FIERRO
0.5
$160.00
12/12/2023
FIERRO
1.0
$320.00
12/13/2023
COMISKY
0.8
$760.00
12/13/2023
COMISKY
1.3
$1,235.00
12/13/2023
COMISKY
0.4
$380.00
12/13/2023
COMISKY
1.3
$1,235.00
12/13/2023
FIERRO
2.0
$640.00
12/14/2023
WASSER
0.7
$318.50
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 23 of 33

Page 3
Date
Timekeeper
Description
Hours
Amount
12/17/2023
COMISKY
0.6
$570.00
12/18/2023
COMISKY
0.4
$380.00
12/18/2023
FIERRO
0.4
$128.00
12/20/2023
FIERRO
1.2
$384.00
12/21/2023
COMISKY
0.4
$380.00
12/21/2023
COMISKY
0.6
$570.00
12/21/2023
FIERRO
1.3
$416.00
12/21/2023
FIERRO
0.5
$160.00
12/26/2023
COMISKY
0.4
$380.00
12/27/2023
COMISKY
0.4
$380.00
12/28/2023
COMISKY
0.4
$380.00
12/28/2023
FIERRO
0.5
$160.00
TOTAL
38.1
$25,786.50
TIMEKEEPER TIME SUMMARY:
Timekeeper
Hours
Rate
Amount
I. COMISKY
21.0
$950.00
$19,950.00
S.C. FIERRO
14.4
$320.00
$4,608.00
J. WASSER
2.7
$455.00
$1,228.50
TOTAL
38.1
$25,786.50
TOTAL PROFESSIONAL SERVICES
$25,786.50
TOTAL AMOUNT OF THIS INVOICE
$25,786.50
PRIOR BALANCE DUE
$48,088.90
TOTAL AMOUNT OF THIS MATTER
$73,875.40
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 24 of 33

Page 4
OUTSTANDING INVOICES PRIOR TO 01/17/2024
Invoice Date
Invoice #
Total
10/26/2023
3281022
$26,751.50
11/20/2023
3298257
$1,556.00
Invoice Date
Invoice #
Total
12/14/2023
3313822
$19,781.40
TOTAL PRIOR BALANCES DUE
$48,088.90
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 25 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
PAYMENT INSTRUCTIONS
If you are currently remitting payment via check and have the ability to 
convert to an electronic payment format, please remit payment via 
ACH or WIRE using the instructions below. Thank you.
CHECK PAYMENT
ACH PAYMENT
WIRE INSTRUCTIONS
Make Payable to Fox Rothschild LLP:
Wells Fargo Bank
Wells Fargo Bank
Fox Rothschild LLP
420 Montgomery Street
420 Montgomery Street
Attn: Accounts Receivable
San Francisco, CA 94104
San Francisco, CA 94104
2000 Market Street, 20th Floor
ACH #031000503 (for ACH payments)
ABA #121000248 (for wires)
Philadelphia, PA 19103-3222
Account: Fox Rothschild LLP
Account: Fox Rothschild LLP
Account #2100019564260
Account #2100019564260
Swift Code:#WFBIUS6S (international wires only)
Swift Code:#WFBIUS6S (international wires only)
Email: AR@foxrothschild.com
Please include the Client, Matter, or Invoice Number with all payments.
REMITTANCE PAGE
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3329595
01/17/24
360675
00001
ncupersmith@cwsscpas.com
RE: SPECIAL REPRESENTATION
TOTAL AMOUNT OF THIS INVOICE
$25,786.50
PRIOR BALANCE DUE 
$48,088.90
TOTAL BALANCE DUE UPON RECEIPT
$73,875.40
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 26 of 33

 
  
360675\00001\155474154.1 
  
IAN COMISKY 
Direct No: 215.299.2795 
Email: IComisky@FoxRothschild.com 
2000 Market Street 
20th Floor 
Philadelphia, PA  19103 
 215.299.2000  
 215.299.2150 
www.foxrothschild.com 
February 23, 2024 
VIA E-MAIL 
Neal A. Cupersmith, CPA 
Cupersmith, Wilensky, Stempler & Co. LLP 
Kevon Office Building 
2500 McClellan Blvd, Suite 100 
Pennsauken, NJ 08109 
 
Re: 
Special Representation 
Dear Mr. Cupersmith, 
Enclosed please find our invoice for professional services rendered and disbursements 
advanced through January 31, 2024, in connection with the above-referenced matter.   
Sincerely, 
 
 
Ian M. Comisky 
 
IMC:emd 
Enclosure 
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 27 of 33

 
Dear Clients, 
As we approach our March  31st fiscal year-end, we request that you remit payments to us immediately to meet 
our year-end deadline.
Please send payment via ACH/Wire (our preferred method payment) using our instructions below. For ACH 
payments, please remit by March 25th to ensure it is received by our year-end.
Wells Fargo Bank
420 Montgomery Street
San Francisco, CA 94104
Account: Fox Rothschild LLP
ACH: # 031000503
Wire: ABA #121000248 
Account # 2100019564260
Swift Code: WFBIUS6S (Int’l wires only)
(Remittance to accounting.ar@foxrothschild.com)
For ACH enrollment, please contact your bank.
For payments remitted after March 18th, to ensure your payment is received before our fiscal year-end close, and 
as a courtesy, payments over $10,000 can be sent via FedEx Priority Overnight using our account #682609630. 
Please address to:
Danielle Gargon
Fox Rothschild LLP
2000 Market Street – 20 Floor
Philadelphia, PA 19103-3222
Please reference invoice #/client #/matter #/Attorney Name when making payment.
If you have any questions, please contact the Accounts Receivable group at 
Accounting.AR@Foxrothschild.com or 215-299-2000. 
We appreciate your assistance and extend our gratitude for your ongoing business.
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 28 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
Page 2
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3349801
02/16/24
360675
00001
ncupersmith@cwsscpas.com
RE: SPECIAL REPRESENTATION
FOR PROFESSIONAL SERVICES RENDERED THROUGH 01/31/24
Date
Timekeeper
Description
Hours
Amount
01/03/2024
COMISKY
0.4
$380.00
01/03/2024
COMISKY
0.4
$380.00
01/03/2024
FIERRO
1.0
$345.00
01/04/2024
COMISKY
0.4
$380.00
01/04/2024
COMISKY
1.2
$1,140.00
01/04/2024
FIERRO
1.4
$483.00
01/04/2024
FIERRO
3.2
$1,104.00
01/05/2024
COMISKY
0.4
$380.00
01/05/2024
COMISKY
0.4
$380.00
01/05/2024
COMISKY
 
0.6
$570.00
01/05/2024
COMISKY
1.1
$1,045.00
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 29 of 33

Page 3
Date
Timekeeper
Description
Hours
Amount
01/05/2024
FIERRO
1.0
$345.00
01/05/2024
FIERRO
1.6
$552.00
01/06/2024
COMISKY
1.6
$1,520.00
01/06/2024
COMISKY
0.8
$760.00
01/07/2024
COMISKY
0.6
$570.00
01/07/2024
COMISKY
1.1
$1,045.00
01/08/2024
COMISKY
0.4
$380.00
01/08/2024
COMISKY
0.4
$380.00
01/08/2024
COMISKY
0.8
$760.00
01/08/2024
COMISKY
1.1
$1,045.00
01/08/2024
COMISKY
1.6
$1,520.00
01/08/2024
FIERRO
2.4
$828.00
01/08/2024
FIERRO
0.4
$138.00
01/09/2024
COMISKY
0.5
$475.00
01/09/2024
FIERRO
2.8
$966.00
01/09/2024
FIERRO
2.5
$862.50
01/10/2024
COMISKY
0.6
$570.00
01/10/2024
COMISKY
1.2
$1,140.00
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 30 of 33

Page 4
Date
Timekeeper
Description
Hours
Amount
01/10/2024
COMISKY
0.6
$570.00
01/10/2024
FIERRO
8.0
$2,760.00
01/11/2024
FIERRO
3.0
$1,035.00
01/11/2024
FIERRO
3.3
$1,138.50
01/12/2024
COMISKY
0.4
$380.00
01/12/2024
WASSER
1.0
$510.00
01/17/2024
COMISKY
0.4
$380.00
01/22/2024
COMISKY
0.4
$380.00
01/24/2024
FIERRO
0.4
$138.00
TOTAL
49.4
$27,735.00
TIMEKEEPER TIME SUMMARY:
Timekeeper
Hours
Rate
Amount
S.C. FIERRO
31.0
$345.00
$10,695.00
I. COMISKY
17.4
$950.00
$16,530.00
J. WASSER
1.0
$510.00
$510.00
TOTAL
49.4
$27,735.00
TOTAL PROFESSIONAL SERVICES
$27,735.00
COSTS ADVANCED AND EXPENSES INCURRED:
Description
Amount
REPROGRAPHICS - BLACK/WHITE
$66.00
DOCUMENT RETRIEVAL
$33.50
HOTEL - OUT-OF-TOWN TRAVEL EXPENSE
$1,301.23
PARKING - LOCAL TRAVEL EXPENSE
$104.00
AIR - OUT-OF-TOWN TRAVEL EXPENSE
$178.00
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 31 of 33

Page 5
Description
Amount
TAXI/UBER - OUT-OF-TOWN TRAVEL EXPENSE
$90.31
TOTAL EXPENSES
$1,773.04
TOTAL AMOUNT OF THIS INVOICE
$29,508.04
PRIOR BALANCE DUE
$73,875.40
TOTAL AMOUNT OF THIS MATTER
$103,383.44
OUTSTANDING INVOICES PRIOR TO 02/16/2024
Invoice Date
Invoice #
Total
10/26/2023
3281022
$26,751.50
11/20/2023
3298257
$1,556.00
Invoice Date
Invoice #
Total
12/14/2023
3313822
$19,781.40
01/17/2024
3329595
$25,786.50
TOTAL PRIOR BALANCES DUE
$73,875.40
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 32 of 33

 2000 Market St, 20th Floor PHILADELPHIA, PA  19103
Tel 215.299.2000     Fax  215.299.2150     www.foxrothschild.com
TAX I.D. NO. 23-1404723
PAYMENT INSTRUCTIONS
If you are currently remitting payment via check and have the ability to 
convert to an electronic payment format, please remit payment via 
ACH or WIRE using the instructions below. Thank you.
CHECK PAYMENT
ACH PAYMENT
WIRE INSTRUCTIONS
Make Payable to Fox Rothschild LLP:
Wells Fargo Bank
Wells Fargo Bank
Fox Rothschild LLP
420 Montgomery Street
420 Montgomery Street
Attn: Accounts Receivable
San Francisco, CA 94104
San Francisco, CA 94104
2000 Market Street, 20th Floor
ACH #031000503 (for ACH payments)
ABA #121000248 (for wires)
Philadelphia, PA 19103-3222
Account: Fox Rothschild LLP
Account: Fox Rothschild LLP
Account #2100019564260
Account #2100019564260
Swift Code:#WFBIUS6S (international wires only)
Swift Code:#WFBIUS6S (international wires only)
Email: AR@foxrothschild.com
Please include the Client, Matter, or Invoice Number with all payments.
REMITTANCE PAGE
NEAL A. CUPERSMITH, CPA
CUPERSMITH, WILENSKY, STEMPLER & CO. LLP
KEVON OFFICE BUILDING
2500 MCCLELLAN BLVD, SUITE 100
PENNSAUKEN, NJ 08109
Invoice Number
Invoice Date
Client Number
Matter Number
3349801
02/16/24
360675
00001
ncupersmith@cwsscpas.com
RE: SPECIAL REPRESENTATION
TOTAL AMOUNT OF THIS INVOICE
$29,508.04
PRIOR BALANCE DUE 
$73,875.40
TOTAL BALANCE DUE UPON RECEIPT
$103,383.44
Case 1:22-cr-20290-BB   Document 258-1   Entered on FLSD Docket 06/05/2024   Page 33 of 33

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