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Martin Kao PPP fraud case — U.S. District Court, District of Hawaii

United States v. Kao — 50 court filings in the archive from U.S. District Court for the District of Hawaii, filed between September 29, 2020 and June 12, 2026. Among them: 7 motions, 6 orders and 6 stipulations.

Case facts

CaptionUnited States v. Kao
CourtU.S. District Court for the District of Hawaii
Docket number1:21-cr-00061
Filings50 public filings
Filed2020-09-29 – 2026-06-12
Document typesmotions (7), orders (6), stipulations (6), notices (5), responses or replies (2), exhibits (2)
Original PDFs50 of 50

Case summary

Martin Kao was prosecuted in the U.S. District Court for the District of Hawaii, No. 1:21-cr-00061, over Paycheck Protection Program loans obtained for his company Navatek LLC, later Martin Defense Group LLC. The criminal complaint filed September 29, 2020 states that Kao fraudulently obtained more than $12.8 million in PPP funds, and charges bank fraud over an application to Radius Bank for a loan of approximately $2,841,490. Kao pleaded guilty to all counts of the indictment without a plea agreement: three counts of wire fraud and five counts of money laundering. Judgment was imposed on February 13, 2025 and an amended judgment entered February 24, 2025: 87 months' imprisonment, five years of supervised release and restitution of $12,841,490 to the Small Business Administration. The court of appeals affirmed, and its mandate issued March 11, 2026.

Case at a glance

Defendant(s)Martin Kao; company named in the filings as Navatek LLC, now Martin Defense Group LLC
Court and docketU.S. District Court for the District of Hawaii, No. 1:21-cr-00061-LEK
DistrictDistrict of Hawaii prosecutions →
ProgramPaycheck Protection Program (PPP)
ChargesWire fraud scheme in relation to a presidentially declared emergency (18 U.S.C. §§ 1343 and 2), counts 1-3; money laundering (18 U.S.C. §§ 1957 and 2), counts 4-8
Outcome and sentencePleaded guilty to all counts without a plea agreement; 87 months' imprisonment, five years of supervised release, restitution of $12,841,490 to the SBA; judgment imposed February 13, 2025, amended judgment February 24, 2025
Counts of convictionPleaded guilty to counts 1 through 8 of the indictment: wire fraud scheme in relation to a presidentially declared emergency, 18 U.S.C. §§ 1343 and 2, counts 1-3 (offense ended 07/2020); money laundering, 18 U.S.C. §§ 1957 and 2, counts 4-8 (offense ended 05/2020) (judgment filed February 20, 2025, pp. 1-2)
Sentence imposedEighty-seven (87) months' imprisonment, consisting of 87 months as to counts 1 through 8 under CR 21-61 and count 1 under CR 23-03, concurrent (p. 3); five (5) years of supervised release, consisting of five years on counts 1-3 under CR 21-61 and count 1 under CR 23-03 and three years on counts 4-8, concurrent (p. 4)
Restitution$12,841,490, less any amounts paid, to the Small Business Administration; interest waived (pp. 6-8)
Fine and assessmentSpecial assessment $800 (p. 7)
ForfeitureThe judgment's forfeiture line is unchecked (p. 8)
Status checked2026-09-23 · against DOJ press releases through 2026-09-22; court docket not yet read

What was Kao sentenced to?

87 months, consisting of 87 months as to counts 1 through 8 under CR 21-61 and count 1 under CR 23-03, all concurrent, with five years of supervised release on counts 1 through 3 and three years on counts 4 through 8, concurrent.

What was Kao charged with?

The amended judgment lists wire fraud under 18 U.S.C. §§ 1343 and 2 on counts 1 through 3, described as a wire fraud scheme in relation to a presidentially declared emergency, and money laundering under 18 U.S.C. §§ 1957 and 2 on counts 4 through 8.

How much restitution was ordered?

$12,841,490, payable to the U.S. Small Business Administration. A 2022 government filing had put the figure at not less than $13,181,787.62, consisting of loan principal, accrued interest and processing fees on defaulted PPP loans the SBA purchased.

Summary written from the documents on this page; every sentence is sourced.

Filings

50 public filings from this case, in filing-date order.

  1. Sealed Criminal Complaint; Affidavit In Support of Criminal Complaint as to Martin Kao — United States v. Kao (Dkt. 1, D. Haw. No. 1:21-cr-00061)Criminal complaint · PDF
  2. Order Granting Motion to Appear Pro Hac Vice — United States v. Kao (Dkt. 19, D. Haw. No. 1:21-cr-00061, HID 154417)Order · PDF
  3. Order Granting Motion to Appear Pro Hac Vice — USA v. Kao (Dkt. 19, D. Haw. No. 1:21-cr-00061, HID 154418)Order · PDF
  4. STIPULATED CORRECTION TO CONDITION OF RELEASE;… (Dkt. 25)Stipulation · PDF
  5. STIPULATED CORRECTION TO CONDITION OF RELEASE;…Stipulation · PDF
  6. Indictment as to Martin Kao (1) count(s) 1-3, 4-8 — United States v. Kao (Dkt. 31, D. Haw. No. 1:21-cr-00061)Indictment · PDF
  7. Motion to Modify Conditions of Release; Certificate of Service by Martin Kao — United States v. Kao (Dkt. 38, D. Haw. No. 1:21-cr-00061)Motion · PDF
  8. PDF source document - Us V Kao HawaiiPDF
  9. Stipulated Motion Seeking Protective Order Pursuant to Fed.R.Crim.P. 16(d) — United States v. Kao (Dkt. 40, D. Haw. No. 1:21-cr-00061)Stipulation · PDF
  10. Protective Order re 40 as to Martin Kao (1) - Signed by Magistrate Judge Kenneth J. Mansfield on 5/18/2021 — USA v. Kao (Dkt. 43)Order · PDF
  11. Notice of Attorney Appearance — United States v. Kao (Dkt. 46, D. Haw. No. 1:21-cr-00061)Notice · PDF
  12. Notice of Attorney Appearance — USA v. KaoNotice · Dkt. 46 · PDF
  13. Motion to Modify Conditions of Release by Martin Kao — United States v. Kao (Dkt. 56, D. Haw. No. 1:21-cr-00061, HID 154417)Motion · PDF
  14. MOTION to Modify Conditions of Release by Martin KaoMotion · PDF
  15. Petition for Action on Conditions of Pretrial Release — United States v. Kao (Dkt. 74, D. Haw. No. 1:21-cr-00061)Motion · PDF
  16. Report and Recommendation Concerning Plea of Guilty as to Martin Kao — United States v. Kao (Dkt. 77, D. Haw. No. 1:21-cr-00061)Opinion · PDF
  17. Acceptance of Guilty Plea Adjudication of Guilt and Notice of…PDF
  18. Transcript of Proceedings as to Martin Kao - held on 9/7/2022 — United States v. Kao (Dkt. 80, D. Haw. No. 1:21-cr-00061)Transcript · PDF
  19. Response by PacMar Technologies LLC as to Martin Kao re 93 Objections to and Appeal from Dispositive Order — USA v. Kao (Dkt. 95)Response or reply · PDF
  20. ORDER DENYING DEFENDANT/INTERESTED PARTY MARTIN KAO'S…Order · PDF
  21. Change of Plea Letter from Mr. Craig Nolan to Magistrate Judge Kenneth J. Mansfield dated September 6, 2022 — USA v. Kao (Dkt. 102)PDF
  22. Exhibit - Us V Kao HawaiiExhibit · PDF
  23. Sentencing Statement by Defendant Martin Kao — United States v. Kao (Dkt. 105, D. Haw. No. 1:21-cr-00061)PDF
  24. Stipulation and Order to Continue Sentencing as to Martin Kao — United States v. Kao (Dkt. 110, D. Haw. No. 1:21-cr-00061)Stipulation · PDF
  25. Motion to Modify Conditions of Release by Martin Kao — United States v. Kao (Dkt. 111, D. Haw. No. 1:21-cr-00061)Motion · PDF
  26. Order of Forfeiture (Money Judgment) and Preliminary Order of Forfeiture (Specific Property) — United States v. Kao (Dkt. 116, D. Haw. No. 1:21-cr-00061)Order · PDF
  27. Response in Opposition by USA as to Martin Kao re 111 Motion to Modify Conditions of Release — United States v. Kao (Dkt. 118, D. Haw. No. 1:21-cr-00061)Response or reply · PDF
  28. Ep: Motion Hearing as to ECF No. 111 Motion to Modify Conditions of Release — United States v. Kao (Dkt. 119, D. Haw. No. 1:21-cr-00061)Minute entry · PDF
  29. Standard Conditions Attachment to 103 Presentence Investigation Report (Draft) — United States v. Kao (Dkt. 120, D. Haw. No. 1:21-cr-00061)PDF
  30. Notice of Filing Declaration of Internet Publication; Declaration — United States v. Kao (Dkt. 121, D. Haw. No. 1:21-cr-00061)Notice · PDF
  31. Eo: Court Order Regarding the Proposed Final Order of Forfeiture — United States v. Kao (Dkt. 122, D. Haw. No. 1:21-cr-00061)Minute entry · PDF
  32. Final Order of Forfeiture as to Martin Kao - Signed by Judge Leslie E. Kobayashi on 12/14/2023 — United States v. Kao (Dkt. 123, D. Haw. No. 1:21-cr-00061)Order · PDF
  33. Stipulation and Order Modifying Conditions of Pretrial Release as to Martin Kao — United States v. Kao (Dkt. 128, D. Haw. No. 1:21-cr-00061)Stipulation · PDF
  34. Sentencing Statement by Plaintiff USA as to Martin Kao — United States v. Kao (Dkt. 130, D. Haw. No. 1:21-cr-00061)PDF
  35. Memorandum in Opposition by Martin Kao re 132 Motion United States' Motion — United States v. Kao (Dkt. 136, D. Haw. No. 1:21-cr-00061)Memorandum or brief · PDF
  36. Sentencing Memorandum by Martin Kao — United States v. Kao (Dkt. 144, D. Haw. No. 1:21-cr-00061)Sentencing memorandum · PDF
  37. Judgment as to Martin Kao (1), Count(s) 1-3, 4-8 Sentence — United States v. Kao (Dkt. 151, D. Haw. No. 1:21-cr-00061)Judgment · PDF
  38. Notice of Appeal by Martin Kao re 153 Amended Judgment — United States v. Kao (Dkt. 158, D. Haw. No. 1:21-cr-00061, HID 154417)Notice · PDF
  39. NOTICE OF APPEAL by Martin Kao re 153 Amended JudgmentNotice · PDF
  40. Docketing Notice / USCA Case Number as to Martin Kao 25-1454 for 158 Notice — United States v. Kao (Dkt. 159, D. Haw. No. 1:21-cr-00061)PDF
  41. USCA Time Schedule Order as to Martin Kao, USCA No. 25-1454 — United States v. Kao (Dkt. 160, D. Haw. No. 1:21-cr-00061)PDF
  42. Motion to Continue Self-Surrender Date by Martin Kao — United States v. Kao (Dkt. 162, D. Haw. No. 1:21-cr-00061, 2025-03-14)Motion · PDF
  43. MOTION to Continue Self-Surrender Date by Martin KaoMotion · PDF
  44. Stipulation and Order Continuing Deadline as to Martin Kao — United States v. Kao (Dkt. 171, D. Haw. No. 1:21-cr-00061)Stipulation · PDF
  45. USCA Time Schedule Order as to Martin Kao, USCA No. 25-2435 — United States v. Kao (Dkt. 175, D. Haw. No. 1:21-cr-00061, HID 154417)PDF
  46. USCA Time Schedule Order as to Martin Kao, USCA No. 25-2435 — USA v. Kao (Dkt. 175, D. Haw. No. 1:21-cr-00061, HID 154418)PDF
  47. Memorandum of USCA as to Martin Kao re 173 Notice of Appeal - Final Judgment, USCA No. 25-2435: Affirmed — USA v. Kao (Dkt. 186)Memorandum or brief · PDF
  48. Request for Hearing Date by PacMar Technologies LLC — United States v. Kao (Dkt. 185, D. Haw. No. 1:21-cr-00061)PDF
  49. Mandate of USCA as to Martin Kao re 173 Notice of Appeal - Final Judgment — United States v. Kao (Dkt. 191, D. Haw. No. 1:21-cr-00061)PDF
  50. Exhibit BExhibit · Dkt. 144.2 · PDF

More documents from this docket

36 more documents from the same CourtListener docket (gov.uscourts.hid.154418) and 1 from another CourtListener docket (gov.uscourts.hid.154417) are in the archive but are not among the 50 filings above.

  1. INDICTMENT as to Martin Kao (1) count(s) 1-3, 4-8 — PPP Attempt Conspiracy Legal Filings (Dkt. 31)Indictment
  2. Stipulated MOTION Seeking Protective Order Pursuant to Fed.R.Crim.P.… — PPP Attempt Conspiracy Legal Filings (Dkt. 40)Stipulation
  3. PROTECTIVE ORDER re 40 as to Martin Kao (1) - Signed by MAGISTRATE… — PPP Attempt Conspiracy Legal Filings (Dkt. 43)Order
  4. Report and RecommendationReport
  5. Pursuant to the Report and Recommendation of the United StatesNotice
  6. Order [Document 92] OfResponse or reply
  7. Motion - Ontario, Cal. v. Quon, 560 U.S. 746 (2010) ( (2023-03-23)Exhibit
  8. 1 (2023-03-23)Certificate of service
  9. Motion Exhibit, Doc. 95-1Exhibit
  10. EP: DEFENDANT MARTIN KAO'S OBJECTIONS TO AND APPEAL FROM DISPOSITIVE… — PPP Attempt Conspiracy Legal Filings (Dkt. 100)Minute entry
  11. Report - Us V Kao Hawaii (2023-07-25)Statement
  12. P Lai Ntiff v. Martin KaoCertificate of service
  13. Third Circuit In United States v. Banks 55 F 4th 246Statement
  14. STIPULATION AND ORDER TO CONTINUE SENTENCING as to Martin Kao -… — PPP Attempt Conspiracy Legal Filings (Dkt. 110)Stipulation
  15. Certificate of Service — PPP Attempt Conspiracy Legal Filings (Dkt. 111.1)Certificate of service
  16. MOTION to Modify Conditions of Release by Martin Kao — PPP Attempt Conspiracy Legal Filings (Dkt. 111)Motion
  17. RESPONSE in Opposition by USA as to Martin Kao re 111 MOTION to… — PPP Attempt Conspiracy Legal Filings (Dkt. 118)Response or reply
  18. EP: MOTION HEARING as to ECF No. 111 Motion to Modify Conditions of… — PPP Attempt Conspiracy Legal Filings (Dkt. 119)Minute entry
  19. STANDARD Conditions Attachment to 103 Presentence Investigation… — PPP Attempt Conspiracy Legal Filings (Dkt. 120)
  20. NOTICE of Filing Declaration of Internet Publication;… — PPP Attempt Conspiracy Legal Filings (Dkt. 121)Notice
  21. EO: COURT ORDER REGARDING THE PROPOSED FINAL ORDER OF FORFEITURE TO… — PPP Attempt Conspiracy Legal Filings (Dkt. 122)Minute entry
  22. Final Order OfOrder
  23. STIPULATION AND ORDER MODIFYING CONDITIONS OF PRETRIAL RELEASE as to… — PPP Attempt Conspiracy Legal Filings (Dkt. 128)Stipulation
  24. Report dated June 12, 2024 in the above-captioned matters. The governmentStatement
  25. Complaint (2024-08-05)Motion
  26. Certificate of Service — PPP Attempt Conspiracy Legal Filings (Dkt. 136.1)Certificate of service
  27. Order ModifyingOrder
  28. Exhibit A — PPP Attempt Conspiracy Legal Filings (Dkt. 144.1)Exhibit
  29. USCA Time Schedule Order as to Martin Kao, USCA No. 25-1454 — PPP Attempt Conspiracy Legal Filings (Dkt. 160)
  30. Indictment, Doc. 165Indictment
  31. MEMORANDUM of USCA as to Martin Kao re 173 Notice of Appeal - Final… — PPP Attempt Conspiracy Legal Filings (Dkt. 186)Opinion
  32. REQUEST for HEARING DATE by PacMar Technologies LLC — PPP Attempt Conspiracy Legal Filings (Dkt. 185)Letter
  33. The judgment of this Court, entered February 17, 2026, takes effect this
  34. MEMORANDUM in Support by PacMar Technologies LLC as to Martin Kao re… — PPP Attempt Conspiracy Legal Filings (Dkt. 198)Memorandum or brief
  35. Certificate of Service — PPP Attempt Conspiracy Legal Filings (Dkt. 198.1)Certificate of service
  36. undatedORDER DENYING DEFENDANT/INTERESTED PARTY MARTIN KAO'S OBJECTIONS TO… — PPP Attempt Conspiracy Legal Filings (Dkt. 101)Order
  37. undatedJUDGMENT as to Martin Kao (1), Count(s) 1-3, 4-8 SENTENCE:… — PPP Attempt Conspiracy Legal Filings (Dkt. 151)

Other cases in the archive from U.S. District Court for the District of Hawaii.

Court, dates and docket numbers are as recorded on the filings.

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