Defendant’s Sentencing Memorandum — U.S. v. Mohan (W.D. Wash.)

Summary

Mukund Mohan's Sentencing Memorandum in Case 2:21-cr-00041-JCC, in the U.S. District Court for the Western District of Washington at Seattle, filed July 13, 2021 as Document 54 before the Honorable John C. Coughenour. It states that Mohan pleaded guilty on March 10, 2021 to wire fraud under 18 USC § 1343 and money laundering under 18 USC § 1957(a), after applying for a series of eight PPP loans in the names of startup businesses using false payroll records and employment tax returns. It says the government seized $1,770,055.80 on July 23, 2020, that Mohan agreed to restitution of $1,786,357, and paid the difference into the court registry ($16,301.16), and that he agreed to a stipulated $100,000 fine. The defense asks for sixty days in prison and a three-year term of supervised release, citing United States v. Zhang as a comparable case.

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Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 1 of 119

The Honorable John C. Coughenour

UNITED STATES DISTRICT COURT
WESTERN DISTRICT OF WASHINGTON
AT SEATTLE

UNITED STATES OF AMERICA,

Plaintiff,
MUKUND MOHAN,
Defendant.

SENTENCING MEMORANDUM
No. 2:21-cr-00041-JCC

No. 2:21-cr-00041-JCC

MUKUND MOHAN’S
SENTENCING MEMORANDUM

Yarmuth i»

501 East Pine Street, Suite 201
Seattle, Washington 98122
phone 206.516.3800 fax 206.516.3888
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I. INTRODUCTION
Defendant Mukund Mohan respectfully submits this Sentencing

Memorandum to assist the Court in determining an appropriate
sentence. For the reasons set forth below, we believe that Mr. Mohan
should be sentenced to a sixty-day term of imprisonment to be followed
by a three-year term of Supervised Release.

Mr. Mohan has agreed to the forfeiture of all the loan proceeds
seized by the government on July 23, 2020, the date when it executed a
search warrant at his residence. The aggregate of all seized funds is
$1,770,055.80. Mr. Mohan has also agreed to the entry of an order of
restitution for $1,786,357, the total of all loan proceeds Mr. Mohan
received. He has already paid the difference — $16,301.16 — into the
Registry of the Clerk of the Court to fully complete the anticipated
restitution obligation and ensure that all banks are fully repaid. Finally,
Mr. Mohan has agreed to recommend and pay a stipulated fine of

$100,000.!

1 The $100,000 fine is the consequence of Mr. Mohan facing the very real prospect that
some or all of the forfeited funds might not be restored to the victim lenders by the
government, thereby necessitating the separate payment of a potentially staggering
amount of restitution. This phenomenon, sometimes dubbed the “double whammy,” i
somewhat surprisingly authorized by law. See, e.g., United States v. Newman, 659
F.3d 1235, 1241-43 (9th Cir. 2011) (because forfeiture and restitution serve different
purposes — one for punishment, the other to make the victim whole — defendant must
pay both; district court may not reduce forfeiture because of an order of restitution to a
victim or because the victim already has been made whole); abrogation recognized by
United States v. Chow, 772 F. App’x. 429 (9th Cir. 2019), United States v. Baras, 624 F.
App’x. 560 (9th Cir. 2015) (same); United States v. Gonzalez-Torres, 656 F.App’x. 844
(9th Cir. 2016) (the Attorney General, not courts, has the authority to transfer
forfeited funds to compensate victims, 1.e., to restore forfeited funds). The Attorney
General has delegated his authority to the Chief of the Money Laundering and Asset
Recovery Section (““MLARS’”) of the Department of Justice. 28 C.F.R. § 9.1(b)(2).

(cont. next page)

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We believe that this recommended sentence is appropriate for a
number of reasons. First, the conduct that is at the center of this
prosecution and related missteps during the same period were episodic in
nature, occurred in the midst of the pandemic, and contrast sharply with
the defendant’s otherwise unblemished professional and familial
reputation. Clearly, for approximately two months beginning in late
April 2020, Mr. Mohan’s conduct was irresponsible and misguided. He
seriously abused an important pandemic relief program and he exhibited
callous disregard for the truth, business ethics, and his own professional
integrity. His conduct cannot be called aberrational because his
wrongdoing required thought and planning and because he repeated it
multiple times. Nevertheless, as family members, business associates,
and friends uniformly attest in their letters of support, such conduct was
shockingly at odds with the immensely talented, intelligent, and selfless
man they knew before the late Spring 2020 and with the man they are
convinced Mr. Mohan is today.

Second, our recommended sentence is the sentence imposed in
United States v. Zhang, 2:20-cr-00169-RAJ (W.D. Wash.), which we

believe to be factually identical in all material aspects. Nationally, we

(cont. from previous page)

Although there appear to be few instances nationwide when MLARS has actually
exercised this authority and declined to restore forfeited funds to a victim — indeed, we
have been unable to identify any other PPP loan fraud case, of the eighty or more such
cases prosecuted outside this District, in which there is any mention of this forfeiture/
restoration issue — this United States Attorney’s office lacks the authority to firmly
commit to restoration of all forfeited funds. To provide some greater certainty, we
sought an advisory opinion from MLARS. That opinion assured Mr. Mohan of full
restoration if there was no material change in his financial situation and if the Court
imposed, and he paid, a $100,000 fine. Thus, he stipulated to the $100,000 fine to
avoid the double whammy of having to pay a large portion or all the $1,786 Million in
anticipated restitution, an obligation that would have caused dire financial
consequences for him and his family.

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believe that our recommended sentence is reasonable when compared to
the more aggravated, but factually similar case of United States v.
Jaafar, 1:20-cr-185-CMH (EDVA, 2020). More generally, dissimilar facts
in other PPP loan fraud cases which have been sentenced render them of
little value in structuring the sentence for Mr. Mohan.

Third, our recommended sentence addresses both the need for
specific deterrence of Mr. Mohan and the general deterrence of others.
Regarding specific deterrence, we believe that Mr. Mohan has already
taken the requisite steps to ensure that he will never re-offend. These
steps include (1) stopping his wrongdoing voluntarily almost two months
before he was contacted by law enforcement; (2) expressing his heartfelt
remorse and contriteness to the Court and to his family, friends, and
business associates; and (3) beginning mental health counseling on his
own accord shortly after the initiation of criminal proceedings and
continuing this counseling with Lonnie Kaman, a mental health
counselor experienced in working with those who have been charged with
crimes. As for general deterrence, we submit that a sixty-day term of
imprisonment, especially when coupled with Mr. Mohan’s downfall from
corporate executive to unemployed felon, will deter all but the most
hardened deviants from committing a similar offense.

Fourth, when viewed holistically, the sentence of sixty days
imprisonment, a three-year term of supervised release with special
conditions for continued mental health counseling, financial monitoring,
and community service, a $100,000 fine, and the possibility that he will
be held responsible for all or a portion of the anticipated restitution order

is sufficient but not greater than required to punish Mr. Mohan for his

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wrongdoing. In succeeding paragraphs, we address each of these reasons
in greater detail.

II. CASE OVERVIEW AND PROCEDURAL HISTORY

Mr. Mohan was charged in a two-count Information with a wire
fraud offense in violation of 18 USC § 1343 and a money laundering
offense in violation of 18 USC § 1957(a). The essence of the wire fraud
offense is not in dispute. During an approximate one-month period
beginning in late April and continuing into early June 2020, Mr. Mohan
applied for a series of eight Payroll Protection Program (“PPP”) loans
under the CARES Act. This legislation was enacted in the early months
of the COVID-19 pandemic to provide relief to businesses experiencing
financial hardship.2 Mr. Mohan applied for these loans in the names of
various startup businesses that he had either created in the past or
acquired as “shelf corporations” through which he generally intended to
develop high-tech business concepts. At the time he submitted the loan
applications, however, the businesses were little more than concepts in
his mind; none satisfied the prerequisites for PPP loans as on-going
businesses with significant revenue and payroll expenses. The loan
applications were supported by false payroll records and employment tax
returns.

Two of the eight applications were duplicates and one, for an entity

called Vangal, was withdrawn. The first loan was funded by Bank of

2 PPP loans allow qualifying small businesses and other organizations to receive loans
with a maturity of two years and an interest rate of 1%. PPP loans must be used by
businesses on payroll costs, interest on mortgages, rent, and utilities. The program is
designed such that the principal and interest on such loans is forgiven if the business
spends the loan proceeds on the designated expense items within a specific period of
time and uses at least a certain percentage of the loan proceeds on payroll expenses.

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America in the name of a startup business called Zuput on May 1, 2020.
Additional loans were extended to four other entities, all created and
administered by Mr. Mohan. What is particularly striking about this
conduct, however, and generally sets it apart from most fraud cases, and
especially from other PPP loan fraud cases, is that Mr. Mohan had no
plan for what to do with the loan proceeds which he received. Indeed, he
had never sought legitimate funding for any of these entrepreneurial
pursuits.® In short, his conduct was simply irrational.

Almost all the loan proceeds simply sat in accounts in which they
were deposited until, some two months later, the government seized
them. There was no frivolous spending on luxury items and no funding
of a drug or gambling addiction. More importantly, there was no loss to
the public or the lenders. Mr. Mohan’s behavior is indicative of twisted
or distorted thinking and possibly underlying mental health concerns,
but not greed or avarice. He was not attempting to enrich himself.

Regrettably, although Mr. Mohan stopped applying for more loans
as abruptly as he had started this activity about one month earlier, he
did not return the funds. Rather, it appears that Mr. Mohan was simply
frozen in space not knowing how to extricate himself from his self-
inflicted mess. This stupor was broken approximately two months later
when law enforcement knocked on his door. Mr. Mohan promptly

fainted.

3 Tronically, Probation asserts that Mr. Mohan’s lack of use of the ill-gotten gain is
somehow an aggravating circumstance. We respectfully disagree. Although there is
no question that Mr. Mohan’s actions in applying for these loans which were intended
to help struggling businesses keep the doors open were reprehensible, we question how
his criminal conduct is made worse because he preserved the funds. It was this non-
use that preserved the funds so that they were available for the government to seize
and eventually restore to the public trust.

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The money laundering offense is based on Mr. Mohan’s transfer of
approximately $231,000 of the loan proceeds from a business account in
the name of the borrowing entity to an account held by Mr. Mohan. More
than two months after most of these funds were transferred, however,
this money also remained untouched. These funds were intact when
seized by the government in late July, and again, there was no loss.

In the approximately two months he had possession of the loan
proceeds, Mr. Mohan spent less than one percent of the total he had been
lent. Notably, when the government intervened and seized the
remaining funds, the total deficit amounted to a little over $16,000.

On March 10, 2021, Mr. Mohan entered pleas of guilty to the
charged offenses pursuant to the terms of a Plea Agreement. Sentencing
is set for July 20, 2021, at 9:00 a.m. Significantly, Mr. Mohan has
cooperated with the government in its prosecution of him from day one,

making clear from the outset that he did not wish to contest the charges.

Ill. THE SENTENCING GUIDELINES OVERSTATE THE
SERIOUSNESS OF THESE OFFENSES

While once mandatory, the Sentencing Guidelines are now strictly
advisory and are entitled to no presumptive weight over other legitimate

sentencing factors. United States v. Booker, 543 U.S. 220, 224 (2005);

4 It is impossible to directly correlate expenditures from the Zuput account directly
with the deposit of the Bank of America loan proceeds of $150,000 (the first loan),
which occurred on May 1, 2020. The expenditures roughly equal the amount of the
deficiency — all of which is traceable to the Zuput account — when funds were seized.
The first expenditure greater than $500 after this deposit was for the purchase of a
shelf corporation for $1,395 on May 6. Thereafter, the next such expenditure, a
$10,000 donation to the University of Maryland, occurred two weeks later and was
followed in close proximity by a vendor payment for Vangal of $2,500, payroll related
expenses for Zuput of $4,995.72 and $1,613, and another purchase of a shelf
corporation for $2,695. These expenditures in aggregate slightly exceed the” $16,300
shortfall when the government seized funds from Mr. Mohan’s accounts in late July.

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Nelson v. United States, 555 U.S. 350, 352 (2009). In Pepper v. United
States, 562 U.S. 476, 487-488 (2011), the Supreme Court stated, “It has
been uniform and constant in the federal judicial tradition for the
sentencing judge to consider every convicted person as an individual and
every case as a unique study in the human failings that sometimes
mitigate, sometimes magnify, the crime and the punishment to ensue.”
quoting Koon v. United States, 518 U.S. 81, 1138 (1996). The Court in
Pepper added that “Underlying this tradition is the principle that ‘the
punishment should fit the offender and not merely the crime,” quoting
Williams v. United States, 337 U.S. 241, 247 (1949).

The Guideline range is just one factor to consider in sentencing.
The Guidelines are not even considered presumptively reasonable. See,
e.g., Nelson v. United States, 555 U.S. 350, 352 (2009) (“The Guidelines
are not only not mandatory on sentencing courts; they are also not to be
presumed reasonable.” (Emphasis included.) “[T]he Guidelines should be
the starting point and the initial benchmark.” United States v. Gall, 552
U.S. 38, 49 (2007).

Pursuant to the terms of the Plea Agreement, the parties agreed
1) the base offense is 7; 2) the loss amount is between $1,500,000 and
$3,500,000, resulting in a 16-level upward adjustment; 3) the
sophisticated means adjustment is applicable, adding two additional
levels; 4) the money laundering offense pursuant to 18 U.S.C. § 1957(a)
adds one additional level; and, 5) that Mr. Mohan has accepted
responsibility and qualifies for a three (8) level decrease pursuant to
USSG § 3E1.1. With these adjustments, the total offense level is 23. Mr.

Mohan has no criminal history. With a criminal history category of I

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(zero criminal history points), the applicable guideline range is 46 to 57
months.

Although we acknowledge that this guideline calculation is correct
under applicable law, we believe that this range greatly overstates the
serious of the offense and provides ample reason for this Court to impose
a substantially lower sentence. Because the total offense level in fraud
cases is so heavily influenced — we believe unjustly in this case — by the
loss amount, it tends to unfairly push the sentencing range much higher
than warranted by the offense conduct where there is no actual loss.
Thus, in this case, the adjustment attributable to loss comprises over
60% of the total offense level. This may be reasonable where the
fraudulent conduct has resulted in significant losses or even in cases
where the funds were put at risk. Yet here, the bulk of the loan proceeds
were secured in bank accounts from the time of receipt and no victim will
lose a dime because of Mr. Mohan’s actions.

If the adjustment for loss amount in this case is based on no loss or
a loss of $16,000, it either does not increase the base offense (zero loss) or
increases it by four levels (loss greater than $15,000). Applying these
alternate loss adjustments, with all other factors remaining constant, the
Sentencing Guideline range is either 0 to 6 months or 6 to 12. We believe
these ranges provide a fairer and more just assessment of Mr. Mohan’s
criminal conduct and are consistent with our sentencing
recommendation. This fact alone provides the Court with an obvious
basis for a variance from the guideline range and lends support to our

recommendation of a sixty-day term of imprisonment.

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Mr. Mohan’s Sentencing Guideline range is also based on a one-
level increase because he pleaded guilty to a money laundering offense.
Again, we do not dispute the technical applicability of this adjustment —
Mr. Mohan certainly moved a portion of the loan proceeds from one
account to another — but suggest it unnecessarily adds to the inflation of
Mr. Mohan's total offense level. There is no evidence that Mr. Mohan
initiated these transfers to conceal the money or to make it more difficult
to recover. He simply on one occasion moved the proceeds from one
account to another. The government may counter that this was done to
facilitate investments, but the evidence contradicts this argument. Once
transferred, none was invested; it was still there when the government
seized it almost two months later. This conduct hardly seems to have
made Mr. Mohan’s crime worthy of greater punishment, yet that is
exactly the affect its inclusion in the Guideline calculation has on the

sentencing range.

IV. THE CRIMINAL CONDUCT IS ENTIRELY OUT OF
CHARACTER FOR THE DEFENDANT

A. Mr. Mohan’s Upbringing and Educational Background.

Mr. Mohan, who is age 48, was born in Thrichy, India. His parents
provided him with a loving home, but not one without extremely high
demands for Mr. Mohan. His father was a very successful businessman,
who Mr. Mohan’s mother described as a “superstar.” As noted, Mr.
Mohan’s father expected excellence from his son and anything short of
that was a disappointment to him. His mother, who passed away in
2013, was described by Mr. Mohan as a loving, generous, selfless, “people

person.” Nevertheless, he shared with the Probation Officer assigned to

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prepare the Presentence Report that she would whack him witha
wooden ruler on the wrist or in the face when his performance did not
measure up to his parents’ high expectations. In a 2013 blog, Mr. Mohan
wrote that he came from a family of very high achievers. In contrast, he
explains that he was just a mediocre student and writes that although he
would not call himself a black sheep, he was “a pig in a family of sheep.”

https://bestengagingcommunities.com/2013/06/08/how-to-punch-above-

your-weight-class/, Exhibit A (comments omitted). We believe that this

feeling of despondency or a lack of self-worth provides insight into what
led Mr. Mohan to depart from his generally successful professional career
so abruptly and inexplicably in the midst of the pandemic.

Mr. Mohan graduated from the University of Mysore in 1993 with
a Bachelor’s in Engineering degree. The next year he emigrated to the
United States. He continued his education at the University of
Maryland, Baltimore Campus, completing all course requirements for his
Master’s Degree, but choosing to pursue an employment opportunity at
Cisco, in San Jose, California, before finishing his thesis and receiving
his advanced degree — an objective he never achieved.

B. Mr. Mohan’s Marriage and Family Life.

Mr. Mohan married Vinita Ananth in 1997. She, like Mr. Mohan,
was born in India and emigrated to the United States in 1994. They both
became United States citizens in 2007. Like Mr. Mohan, Ms. Ananth is
an engineer. She has been employed at Microsoft for approximately four
years and currently supervises a team of program managers delivering

cloud services to customers. She previously held management positions

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at Chef Software, Apptio, and Mercury Interactive (later acquired by
Hewlett Packard).

Mr. Mohan and Ms. Ananth have four children of whom they are
immensely proud. Thrisha is nineteen years old and a sophomore at
American University in Washington, D.C., studying economics and
international relations. She has previously worked as a campaign staffer
on the Susan Delbene and Manka Dhingra campaigns. Rishab is
seventeen years old and a junior at the International School in Bellevue.
He has been selected to play for the United States’ Under-19 Men’s
Cricket team. Tara and Richa, the two youngest children, are twins who
are fifteen years old, and were adopted by Mr. Mohan and Ms. Ananth
from an orphanage in India in 2011. They also attend the International
School where, Mr. Mohan notes, that Tara is a mostly “A” student and
Richa is a gifted artist who has her own collection on Etsy through which
she has made sales.

Mr. Mohan and his wife chose to adopt their twin daughters while
living in India after an earlier tsunami had left scores of children
orphaned. They initially responded to this natural disaster with the
donation of funds, but later decided the need in their home country was
extreme and they were able to make a more substantial commitment of
their lives. They worked through an adoption coordination agency and,
when they met the twins, chose to adopt them both, possibly providing
these young girls with an otherwise unlikely opportunity for better lives
because in India, it is apparently more difficult to place female orphans

due to cultural biases. The challenges that Mr. Mohan and his wife faced

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in adopting their twin daughters are recognized in a letter from one of

Mr. Mohan’s childhood friends:

We are all aware of the fact that in today’s time and age, when
both spouses work, life can be busy and resources limited; and
here I mean not only financial but also more importantly,
emotional and mental - but despite the odds, and despite a
perfectly blessed and a complete family(a son and a daughter)
Mukund had the courage and desire to adopt two baby girls -
goes to say a lot about the character of this person. . .

Honestly, I am yet to find another couple in my life who have
that big a heart and the courage to take that leap of faith, or
the confidence in themselves to do it that fair and square.
Today the kind of life that Mukund and Vinita have given the
two girls is a pure selfless karma not many of us can take
credit for.

Letter from Radhika Mukhija, Exhibit C-18.5 They have provided all
their children with a safe, nurturing home and look forward to

supporting them through their present and future college years.

C. Mr. Mohan’s Professional Life.

At the time of his arrest, Mr. Mohan was the Chief of Technology
and Head of Sales for BuildDirect, a Canadian e-commerce business. In
this position, he led a team of more than 100 persons and earned a salary
of more than $200,000 annually. His employment, which had begun in

April 2018, was abruptly terminated when these criminal charges

5 Exhibit C consists of twenty-three letters of support written by family members,
friends, and professional associates. The first four letters are written by Mr. Mohan’s
wife, Vinita, his oldest daughter, Thrisha, his father, Narayan, and his sister, Rashmi,
and are numbered C-1 through C-4. The remaining letters are written by friends,
professional associates, and other family members and are numbered C-5 through

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surfaced. Obviously, Mr. Mohan’s successful employment history makes
his wrongdoing even more difficult to comprehend. At the same time, it
lends support to our contention that Mr. Mohan’s obsession with
attaining higher professional recognition was a primary cause of his
downfall. In his own eyes, he just didn’t measure up to the high ideals
which had been instilled in him by his overly demanding parents. His
past employment history lends more support to this assertion.

Fortunately, Mr. Mohan now understands the mental challenge
that he must overcome and is working with his counselor to regain his
self-respect and dignity. We will discuss the significant steps he has
taken in this regard later in this memorandum.

Previously, Mr. Mohan had worked for a few months as a
consultant for Mactores, a Bellevue consulting business; for Amazon as
the Director of Product Management for approximately fourteen months;
and, for more than five years at Microsoft overseeing its outreach
program to promising startup businesses. He began his Microsoft
engagement in 2011 in Bangalore, India as the CEO of a Microsoft
subsidiary, Microsoft Accelerator, and then moved back to the United
States in 2014 to run another Microsoft subsidiary, Microsoft Ventures.
He left Microsoft in December 2016 when he was recruited to join
Amazon. He has explained this move and more generally his overall
frustration and restlessness with the traditional employment model in
which an employee works for a single employer for year after year,

opining that “Microsoft is where you go to die.”

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D. Mr. Mohan’s Character — Devotion to Family; Generosity to
Friends and Business Associates; and, a Lack of Self-Worth.

Outside his professional life, Mr. Mohan also has much to offer. He
is a loving spouse and parent who takes a prominent role in the home.
Those who know Mukund well, including his family, friends, and
business associates all describe Mr. Mohan’s life as one anchored in
strong moral values, an unwavering commitment to his wife and four
children, and an enthusiasm for helping others in his community and in
the business. Mr. Mohan’s sister, Rashmi Mohan, speaks moving]y of his
commitment to family in this passage from a letter she has written on

her brother’s behalf:

He is one of the very few fathers I know who is truly an equal
partner and parent. He is an exceptional cook and has been a
role model of industriousness to his children. He has always
shared the load at home and has managed his career and
household responsibilities with alacrity.

Letter from Rashmi Mohan, Exhibit C-4.
His oldest daughter, Thrisha Mohan, who is nineteen years old and

a student at American University in Washington, D.C., writes movingly:

Since my childhood, my dad has instilled in me the values of
service and hardwork. . . Throughout my life, my dad has
supported me and raised me to be diligent and work hard
toward my goals.

Letter of Thrisha Mohan, Exhibit C-2. Ms. Mohan expands on the
influence that her father has had on her pursuit of a career in the public

sector, stating:

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He constantly encouraged me to question my current beliefs
and learn more in order to understand the most significant
problems that needed to be addressed. His guidance
influenced my decision to work in [the] Public Sector and
ensure that equity is at the center of decision-making in
Washington.

Id. She concludes that Mr. Mohan motivated her to work in political

campaigns in Washington State and to “fight for the rights and resources

of our most vulnerable communities” and finishes her letter by stating:

While the aspects of his life that I list in this letter do not
absolve him of responsibility, they show a pattern of
compassion, altruism, and kindness that is strikingly genuine
and has bettered hundreds of lives.

Id.

Mr. Mohan’s wife, Vinita Ananth, describes him as “a model and
caring husband and father” and an “adoring parent” who constantly
checks in on their four children. Letter of Vinita Ananth, Exhibit C-1.

His friend and fellow-cricket enthusiast, Bhargava Vadapalli, states:

I found him to be a committed parent. He was always
available to help all kids, not just his own, be it throwing
balls, cheering them on the sidelines, giving them a pep-talk,
running errands, scouting/planning for practices and game,
lifting energy or whatever was required, It was clear that
Mukund was the confidant “uncle” to the kids on the field and
he lifted everyone’s energy on and off the field with his
positivity and brought the club together with a joyous spirit.

Letter of Bhargava Vadapalli, Exhibit C-21.
Others who know Mr. Mohan well consistently remark about his
generosity and genuine interest in helping others. Arun Vaidyanath, a

friend observes that Mr. Mohan’s personal values and beliefs come from

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strong morals influenced and imbued into him by his parents and family,
and “[i]t is with this value system that Mukund jumps in whole-
heartedly to help anyone in need.” Letter of Arun Vaidyanath, Exhibit
C-22. This trait is again emphasized by the man who hired him at

Microsoft India, who writes:

Mukund has since become a great friend, a good sounding
board and a wise counsel for me on so many fronts. I have
reached out to him so many times over the years when faced
with a difficult decision at work, an investment decision or a
career choice. He has always been available to listen and is
always generous with his time to guide me through any
situation, with no expectation of anything in return. He can
see the good in people and help them bring their best to work.

Letter of Amaresh Ramaswamy, Exhibit C-20. Given this generosity of
time and commitment to his fellow man, it is not surprising that all have
expressed shock and disbelief that he strayed so abruptly from his life-
long values.

Mr. Mohan describes himself as an entrepreneur whose capacity
for new ideas is in constant over-drive, while his ability to follow-through
is mostly absent. He acknowledges that he is envious of successful
entrepreneurs, not because they have realized significant financial gain,
but because they have earned the accolades of their peers.

Indeed, Mr. Mohan wrote another blog in 2013 entitled, “How to
deal with startup failure. A personal story.” In this blog, Mr. Mohan
provides considerable insight into his persona and his struggles to create
and develop. In part he writes: “Since I tend to tinker a lot, I have also
failed at many of my side projects. In fact, I have the distinction of not

having succeeded in any of my side projects in the last 4 years (4 side

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projects.).” https://bestengagingcommunities.com/2013/06/09/how-to-

deal-with-startup-failure-a-personal-story/, Exhibit D. He then provides

a litany of his failures with such business ideas as a website to provide
pricing transparency for various product and an ecommerce business to
market various goods. Id.

When the pandemic struck, he learned from his entrepreneurial
friends who had ongoing businesses that they had obtained PPP loans.
He leaped into his short-lived fraud scheme with minimal to no thought
about what he would do with the loan proceeds and no thought about the
consequences. After procuring the five PPP loans, he stopped. There
was simply no next step to take because he had no plan. His wrongdoing
stopped as abruptly as it began.

His perceived lack of self-worth may suggest the motivation for his
episodic conduct. Possibly his upbringing together with the pressure
which Mr. Mohan placed on himself to fulfill his long-held dream of
successfully developing a startup business, led to his downfall. He acted
not for economic gain but rather for the recognition of his peers that he
has the intellect and the management skill to succeed in this arena. We
believe this obsession is at the core of his wrongdoing.

The government may point to Mr. Mohan’s parallel deceitful
conduct in two consulting contracts in which he created false identities as
further evidence that he is a serial fraudster. We believe this conduct
which occurred at almost the same time as he was applying for the PPP
loans is simply more evidence of his unhealthy mental state in mid-2020.
He used fictitious names to qualify for two sets of small consulting

projects for which he possessed the requisite expertise but lacked the

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necessary credentials. Mr. Mohan procured these contracts in the names
of fictitious persons and then satisfactorily performed the work, for which
he received a total of approximately $2,000. Again, there was flawed
thinking, but no economic loss. Mr. Mohan did not act for the money, but
rather to satisfy his pursuit of more professional acclaim. As with the

PPP loan fraud, Mr. Mohan stopped on his own accord.

V. ASENTENCE OF SIXTY DAYS IMPRISONMENT
AVOIDS SENTENCING DISPARITY

As the Court may already be aware, Mr. Mohan’s case is one of a
plethora of cases nationwide involving PPP loan fraud. There are four
such cases, including Mr. Mohan’s case, in this District alone. One such
case, United States v. Zhang, 2:20-cr-00169-RAJ (WDWA 2020), has been
sentenced and, we submit, offers important guidance for the sentencing
in this case. The third PPP loan fraud case in this District, United States
v. Hsu, 2:20-cr-00191-JLR (WDWA 2020) is set for sentencing on August
10. The remaining case, United States v. Shibley, 2:20-cr-00174-JCC
(WDWA 2020), is currently set for trial on November 15, 2021.
Nationally, the cases that have already reached the sentencing stage
provide a mosaic of varying facts and circumstances and of sentences
imposed. Most are factually dissimilar to the present case and offer little
guidance.

In this section, we think it most helpful to initially focus on the
single PPP loan fraud case which has been sentenced in this District.
Factually, the Zhang case has many striking similarities to the present
case. Mr. Zhang sought a series of loans based on fraudulent

information, including four PPP loans for amounts ranging from

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$325,000 to $600,000. The government took the position that the total
intended loss, after accounting for some duplicate loan applications, was
$943,500. This conduct occurred over a two-month period. Only the
$325,000 loan was funded, but the funds never reached the defendant’s
accounts because of an account numbering issue. The remaining loan
applications were canceled by the defendant, but only after one potential
lender had questioned him about false information which he had
provided.

In addition, Mr. Zhang also pursued and received several Economic
Injury Disaster Program Loans (“EIDL”) and privately funded COVID
relief loans totaling $16,500.° On the day the defendant received some of
the initial loan proceeds, he initiated a series of transfers, including an
$11,000 transfer to his investment account.’ The Plea Agreement
included a provision that the defendant pay restitution of $16,500.

By comparison, Mr. Mohan sought approximately $1.7 Million,
after accounting for duplicate and withdrawn loans. Although Mr.
Mohan received more in loan proceeds, each spent about the same
amount of the ill-gotten gain, i.e., $16,500. Mr. Zhang also tapped into a
separate pandemic assistance loan program — the EIDL program

intended for restaurant workers and downtown business owners — with a

6 The EIDL program is a parallel program designed to provide economic relief to small
businesses that are currently experiencing a temporary loss of revenue. EIDL
proceeds can be used to cover a wide array of working capital and normal operating
expenses, such as continuation of health care benefits, rent, utilities and fixed debt
payments. If an applicant also obtains a loan under the PPP, the EIDL funds cannot
be used for the same purpose as the PPP funds.

7 Unlike this case, Mr. Zhang was not charged with, or required to enter a guilty plea
to, a money laundering offense, although the facts seem to support such a charge. This
difference reduced his total offense level by one level and his guideline range by six
months, from 37-46 months to 31-41 months.

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series of false loans in the names of himself, his wife, and both of his
parents. Mr. Mohan did not do this.

Mr. Zhang, like Mr. Mohan, was a well-educated computer
engineer. After his graduation with a Master’s Degree from the
University of Florida, Mr. Zhang had worked at several high-tech
businesses, including Amazon. At the time of his criminal conduct, he
was employed as an engineer for Lyft. Mr. Mohan has a similar
employment history. Moreover, each had a sizeable income at the time of
their respective offenses with Mr. Zhang earning more than $19,000 per
month, or just about the same amount that Mr. Mohan earned at
BuildDirect.

Mr. Zhang argued in his Sentencing Memorandum that,
notwithstanding the Sentencing Guideline calculation of a loss figure
between $550,000 and $1,500,000, his loss was fairly viewed as only the
$16,500 he actually received. The government countered that the sole
reason for the defendant canceling the other loan applications and not
receiving the loan proceeds was because he had been caught by a lender.
On this record, the government recommended a 33-month term of
imprisonment and a $100,000 fine, while Probation — in striking contrast
to this case — and the defendant recommended a non-custodial sentence.
In part, Mr. Zhang argued that a collateral consequence of his conviction
was likely to be deportation. Judge Jones sentenced the defendant to a
sixty-day term of imprisonment, a three-year term of Supervised Release,
a $5,000 fine, and restitution of $16,500.

Probation defends its starkly different sentencing

recommendations in these two factually similar cases on two grounds:

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(1) that Mr. Zhang did not pose a risk to the community because he was
likely to be deported following his sentence and, therefore, a custodial
sentence was not necessary to protect the community, while Mr. Mohan
will be staying in the community, and (2) that it did not believe a
custodial sentence was necessary to deter Mr. Zhang from further
criminal conduct, while it worried that Mr. Mohan, who remains
committed to entrepreneurial efforts and intends to remain an
established part of the technological and financial communities, poses a
risk to the public.

We respectfully submit that these two grounds are tenuous at best.
First, relying on the likelihood of deportation as a basis for
recommending a non-custodial sentence for a non-citizen implicates both
discriminatory and practical concerns. Such a rationale would mean that
non-citizens should be sentenced to non-custodial sentence while citizens
should be incarcerated for the same criminal conduct. This is
fundamentally unjust and results in criminal sentences based on status.
Moreover, it is clearly erroneous to assume that a non-citizen whose
criminal conduct may lead to deportation proceedings will be dispatched
to his/her country of birth expeditiously. In reality, such deportation
proceedings often involve years of litigation while the subject remains at
liberty on whatever visa brought him to this country in the first place.
Indeed, the Court clearly recognized that Mr. Zhang was going nowhere
soon because it imposed as a special condition of Supervised Release, a
requirement of 120 hours of community service to be completed in the

first two years of Supervised Release.

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Second, as discussed in greater detail later in this memorandum,
there is no evidentiary basis for the speculation that Mr. Mohan poses a
risk to reoffend. His technological expertise and his enthusiasm for
entrepreneurial pursuits say nothing about his propensity to again
commit fraud. His many years of professional accomplishment and his
selfless generosity and mentoring say a great deal about the likelihood of
Mr. Mohan successfully rebuilding his life. His on-going work with
Lonnie Kaman lends strong support to this conclusion. The record is
simply devoid of support for the concern that he will reoffend.

In short, we do not believe there is any legitimate basis for
Probation to have recommended a non-custodial sentence for Mr. Zhang,
but a two-year custodial sentence for Mr. Mohan. Such a disparity is
precisely the sort of factor that Section 3558a is intended to guard
against.

We believe that Probation was on target with its non-custodial
sentencing recommendation for Mr. Zhang. The sentence imposed in
that case suggests that the Court generally agreed with the
recommendation. For the reasons set forth above, we believe that Mr.
Mohan should receive the same sixty-day term of imprisonment which
the Court imposed in the Zhang case. There is no rational justification
for a different sentence in this case.

If, on the other hand, this Court finds that one or more of the facts
distinguishing these two cases requires an enhanced sentence for Mr.
Mohan, we respectfully urge that the enhancement be no more than one
or two additional months of incarceration. There are simply too many

similarities to justify a disparity in sentences of the proportion

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recommended by Probation. If the facts of these two cases are adjudged
to be dissimilar, the separation should be measured in months rather
than years.

Of the myriad of PPP loan fraud cases prosecuted nationally, the
facts of one such case — United States v. Jaafar, 1:20-cr-185-CMH
(EDVA, 2020) — lends further support to our recommendation of a short
term of incarceration. In the EDVA case, Tarik Jaafar and his wife,
Monika Magdalena Jaworska, submitted eighteen fraudulent PPP loan
applications for four businesses, all of which were shell companies, to
twelve financial institutions. (Mr. Mohan submitted less than half of the
number of fraudulent loan applications to five financial institutions.) In
total, Mr. Jaafar sought $6.6 Million. (Mr. Mohan sought approximately
$3.4 Million, after accounting for duplicate and withdrawn loan
applications, for five businesses.) Mr. Jaafar received $1.4 Million. (Mr.
Mohan received $1,786.357.) Mr. Jaafar also applied directly to the
Small Business Administration for two EIDL loans and received one
$10,000 advance. (Mr. Mohan did not seek any EIDL loans.)

Mr. Jaafar was highly educated, having earned a doctorate in
economics from the University of Strasbourg. From 2001 to 2018,
according to the government’s Sentencing Memorandum, he worked in
the very financial industry that he later admitted to victimizing, holding
positions in several well-known banks. He earned over $200,000 per year
when last employed. He had apparently been unemployed since
sometime in 2019. (Mr. Mohan is likewise well-educated and has held

significant positions in the high-tech world.)

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In many respects, the cases of Mr. Jaafar and Mr. Mohan are
virtually indistinguishable. One pronounced difference, however, is that
after Mr. Jaafar learned of the investigation, he purchased one-way
tickets for himself, his wife, and two children to fly from New York to
Poland. They were arrested in a parking garage across from Terminal 7
at John F. Kennedy International Airport where the Polish airline was
located. They had 18 bags, almost $50,000 in cash, and numerous cell
phones and laptops in their possession at the time they were arrested.
Mr. Jaafar was detained for five months pending his guilty plea and
sentencing. (Mr. Mohan answered the door when visited by agents
serving a search warrant at his residence, voluntarily appeared the next
day for his initial appearance, and has remained in compliance with the
terms of his pretrial release.) According to Mr. Jaafar’s Sentencing
Memorandum, all loan proceeds were frozen before being withdrawn
except for $30,000, which was recovered when he was arrested. He
represented that he did not spend any of the money.

Mr. Jaafar pleaded guilty to a single conspiracy count in violation
of Title 18, United States Code, Section 371. (Mr. Mohan pleaded guilty
to both wire fraud and money laundering offenses.) The sentencing
guideline range for Mr. Jaafar was 24 to 30 months, without adjustments
for sophisticated means or the money laundering conviction. In Jaafar,
the government recommended a 24-month sentence. (Mr. Mohan sought
less money than Mr. Jaafar and spent but a fraction of the funds
received, yet he has a guideline range of 46 to 57 months. The
government is committed to reeommending a sentence of 46 months or

less — which is almost twice Mr. Jaafar’s guideline range and twice the

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recommended sentence.) On this record, Mr. Jaafar was sentenced to
serve a term of one year imprisonment.® No fine was imposed.

In short, there is a stark disparity between the outcome for Mr.
Jaafar and the sentences recommended by Probation and the government
for Mr. Mohan. The two defendants committed virtually the identical
crime, involving the use of shell companies and false tax returns. Mr.
Jaafar’s offense was more egregious because he sought to defraud a
second CARES Act program and, more importantly, because he
attempted to flee to a foreign country to avoid prosecution while Mr.
Mohan surrendered voluntarily and scrupulously adhered to every term
of pretrial release.? Moreover, there is no suggestion that Mr. Jaafar’s
background or any mental health concern was a factor in his criminality.
Mr. Mohan’s sentence should rightly be much less than that imposed
against Mr. Jaafar.

Further, we believe it noteworthy that the government apparently
did not threaten Mr. Jaafar with the “double whammy” even though it
appears that he was a substantial wage earner and financially well-off
before his arrest. There is no mention in either the government or the
defendant’s sentencing memoranda of any restoration issue, even though
they agreed on a restitution figure of $220,573. Nor did the government
insist that the defendant agree to a fine of any amount and no fine was

imposed as part of the sentencing.

8 Ms. Jaworska received a sentence of time served — approximately five months.

9 Inexplicably, on this record, Mr. Jaafar was still given credit for accepting
responsibility.

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As noted, there are a myriad of other PPP loan fraud cases which
have been prosecuted nationally. Most of these cases are readily
distinguishable from the present case, however. In general, these cases

fit into one or more of the following groups:

Go O Aa NO a FF W ND

No. 2:21-cr-00041-JCC — Page 26

(a) Some involve substantially greater numbers of loans
or sums of aggregate loan proceeds, more substantial losses to
victims, or other egregious facts, see, e.g., United States v. Hines,
1:21-cr-20011-MGC (SDFL, 2021) (defendant — sentenced to 78
months imprisonment — sought in excess of $13 Million and
received almost $4 Million; restitution = $4,809,307) and United
States v. Lewis, 1:20-cr-336-1 (MDNC, 2021) (defendant —
sentenced to 63-months imprisonment — applied for 68 fraudulent
EIDL loans; operated a separate fraudulent kitchen products
website on which he marketed, but never delivered, items valued
at more than $400,000; operated a separate scheme promising
COVID-19 Relief Funds for a fee, but again failed to provide such
loans);

(b) Others involve obvious greed and waste (see, e.g.,
United States v. Smith, 2:20-cr-196 (EDWI, 2021) (defendant —
sentenced to 57 months imprisonment — acknowledged case
involved “old fashioned greed” in his sentencing letter; recruited
others to apply for fraudulent PPP loans; took percentage of
fraudulent PPP loans he helped others obtain); United States v.
Hines (defendant purchased Lamborghini)); United States v.
Suber, 2:20-cr-110 (EDVA, 2021) (defendant — sentenced to 24
months imprisonment — withdrew large sums of cash and traveled
to Las Vegas); United States v. Tubbs, 4:20-cr-00193-BSM (EDAR,
2021) (defendant — sentenced to 41 months imprisonment —
applied for, and received, two PPP loans totaling $1,933,262;
immediately upon receipt transferred more than $1 Million to
other bank accounts he controlled; spent $14,000 for debit card
purchases and student loan payments; transferred $150,000 as
purported lottery winnings to a niece; and, the government and
defendant agreed that neither would seek a departure or variance
from the sentencing guidelines);

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(c) While yet others involve defendants who have
significant criminal records and/or drug addiction issues (see, e.g.,
United States v. Cherry, 4:20-cr-00027 (EDVA, 2021) (defendant —
sentenced to 51 months imprisonment — is a fraud recidivist with
a Criminal History Category of V); United States v. Hines
(defendant had serious drug problem since childhood and multiple
criminal arrests); United States v. Kanan, 3:20-cr-00081-WMC
(WDWI, 2021) (defendant — sentenced to 42 months imprisonment
— has prior federal fraud conviction and stipulated to 41-month
sentence); United States v. Stanley, 1:21-cr-20067 (SDFL, 2021)
(defendants Stanley and Philus — sentenced to 18 months and 30
months, respectively — conspired to submit fraudulent loan
applications; Philus had five criminal history points).

None serve as a reasonable guide for the sentencing of Mr. Mohan.
Nevertheless, the government may urge that the Tubbs case is one to
which the Court ought to pay particular attention. We disagree. All we
really know about Ms. Tubbs is the factual summary offered in
subparagraph (b) above. Because neither the government nor the
defendant filed a sentencing memorandum, we have no way of knowing
what underlying circumstances led to the agreed no departure and no
variance provision in the plea agreement or to the sentence. Given this
paucity of information, the case provides little guidance for this Court.

The government may also suggest that many of these PPP loan
fraud cases have resulted in sentences of multiple years rather than the
sentences imposed in the Zhang and Jaafar cases and that this should
guide this Court. Such a suggestion ignores the requirements of Section
3553a, however, that a sentence be molded to the individual case and
individual defendant. As already noted, the vast majority of these cases
involved substantially larger numbers of loans or greater amounts of loan

proceeds; the cases involve the frivolous spending of the loan proceeds;

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or, the cases involve defendants with criminal histories. Mr. Mohan’s
case stands apart and his sentence should as well.
VI. ASENTENCE OF SIXTY DAYS IMPRISONMENT

ADDRESSES THE NEED FOR BOTH GENERAL
AND SPECIFIC DETERRENCE

In addressing the concept of specific deterrence, the Court must
rely on such factors as the nature and context of the offense, the
defendant’s background and character; his contriteness and
remorsefulness; and any articulable facts that reflect the defendant’s
efforts to learn from, and move beyond, his wrongdoing.

Here, we believe all the evidence portends that Mr. Mohan will
rebuild his life and return to his former productive, law-abiding ways.
Mr. Mohan readily acknowledges that his actions in submitting false
information and made-up documentation for these loans were blatantly
wrong. He realizes that these were loans intended by Congress to help
existing businesses survive the pandemic; not to provide seed money for

new ventures.

I owe a lot of my life, my freedom, and positions in life to the
people and institutions to the USA.

Which is why I am horrified that I cheated the people paying
taxes, hardworking small business owners, bankers, and the
government by acquiring forgivable PPP loans falsely during
the Covid crisis. My actions are unconscionable.

Letter of Mukund Mohan, Exhibit B.
What Mr. Mohan did was clearly wrong. He has acknowledged and
expressed his remorse for this wrongdoing to his family, his friends, and

to all who have trusted him in the business community.

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I believe I have a good moral compass, but I failed my family,
friends, colleagues, acquaintances, and people who trusted me.

Id.

The lingering question, of course, is whether Mr. Mohan’s mental
state may place him at risk of again going “tilt.” In this regard, we
believe it appropriate to place great reliance on the opinion of his mental
health counselor, whose expertise and experience ideally qualify her to
make such an informed assessment. In the following excerpt from her

letter to counsel, Ms. Kaman opines:

I believe Mr. Mohan takes this situation very seriously and is
extremely remorseful for his poor decision making resulting in
the instant offense. He stated he wants to continue mental
health treatment to better understand himself and to make
sure this never happens again. It is my professional opinion
that with continued mental health treatment, Mukund Mohan
has a low risk of reoffending and poses no danger to the
community.

Letter of Lonnie Kaman, MA, LMHC, Exhibit E.

At this point, there is absolutely no reason to conclude Mr. Mohan
will ever reoffend. He has dealt with this set back in a mature and
intelligent manner. He has cooperated with the authorities. He has
done everything he can to regain the trust and respect of those around
him, while making amends for his wrongdoing.

Probation reaches the opposite conclusion, but perhaps more as an
advocate than as a neutral entity evaluating all the evidence. For
example, without evidentiary basis, the justification for their sentencing
recommendation rests in part on speculation that Mr. Mohan’s failure to

spend the loan proceeds suggests some Machiavellian plan to later file

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fraudulent paperwork indicating the funds had been spent on permissible
expenses and to thereby gain forgiveness of the loans. It also is critical of
his continued devotion to entrepreneurship and suggests that this
interest, when coupled with his constant comparison to other
businessmen’s successes, pose a dangerous combination.

This speculation does not appear to be grounded on anything more
than conjecture. We submit that a better guide to what may be
reasonably expected from Mr. Mohan is his counselor, who has spent
multiple sessions with him and has thoroughly come to understand who
he is and what mental demons he has been fighting. Thus, we do not
believe a lengthy term of imprisonment, or for that matter, any
incarceration 1s required to ensure that Mr. Mohan does not commit
further fraud. He had stopped his wrongdoing two months before law
enforcement knocked on his door. If he needed any further prodding to
turn his life around, it was delivered by that knock on the door and has
been further reinforced by these criminal proceedings.

We do, however, agree with Probation that requiring Mr. Mohan to
participate in a Moral Reconation Therapy program (“MRT”) would
provide further insurance of Mr. Mohan’s long-term success. It is our
understanding that Ms. Kaman 1s regarded as having considerable
expertise with the MRT program and is prepared to assist Probation and
Mr. Mohan in this counseling.

In short, Mr. Mohan is anxious to complete whatever sentence the
Court deems necessary to impose and then to move forward. He is
pragmatic and recognizes that his days of working as an executive with

significant technical responsibilities are probably long gone.

SENTENCING MEMORANDUM Yarmuth ui»

No. 2:21-cr-00041-JCC — Page 30
501 East Pine Street, Suite 201
Seattle, Washington 98122
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Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 33 of 119

Nevertheless, he believes his future is bright. He looks forward to
supporting his children as they continue their secondary education and
their college pursuits. He is also excited about the business opportunities
that he sees ahead. One such business endeavor involves Mr. Mohan
using his substantial research capabilities to provide investors with
detailed analyses of various smaller or more recently founded businesses
that have become available to the public through recent IPOs. He has
already published many such analyses on an open-source website. This
work product has been extremely well-received with more than 35,000
respondents. Examples of this analytical work are attached as Exhibit F.
Mr. Mohan has been assured by many of his followers — who are aware of
his current criminal travails — that they would be willing to pay a
monthly subscription fee for his service.

The government may point to his use of false identities in his
consulting work as a reason for concern that he will reoffend. As we have
explained, however, this conduct, which occurred at the same time as the
loan fraud and appeared to be similarly grounded in his lack of self-
image, was simply another manifestation of an emotional and
professional breakdown of sorts. Mr. Mohan simply went “off the rails.”
Since this interlude, he has done everything humanly possible to regain
his moral compass.

General deterrence is an even more nebulous goal. We believe,
however, that whatever general deterrence may come from Mr. Mohan’s
case has already been achieved by the extensive media attention to the
corporate executive’s downfall. No one reading about his criminal

prosecution and his concomitant dismissal from his corporate position

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Seattle, Washington 98122
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Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 34 of 119

could believe that crime is worth the risk. There is no reason to believe
that any period of incarceration would further cement this deterrence. If,
on the other hand being sentenced to some term of imprisonment is
needed to deter the public, then we are confident that a sixty-day term of
imprisonment will suffice.

We should also point out that on much the same record, Probation
reached the opposite conclusion regarding whether Mr. Zhang needed to
be imprisoned to provide general deterrence. To the extent Probation
reasoned that no jail was necessary because it expected him to be
deported, the public would have been unlikely to have grasped this
nuance. If general deterrence was accomplished in the Zhang case by a
recommendation of a non-custodial sentence, then it is impossible to
rationalize why a recommendation of two years imprisonment is

necessary to accomplish the same purpose in the Mohan case.

VII. WHEN VIEWED HOLISTICALLY, A SENTENCE OF
SIXTY-DAYS IMPRISONMENT COUPLED WITH A THREE-YEAR
TERM OF SUPERVISED RELEASE AND A $100,000 FINE IS
SUFFICIENT, BUT NOT GREATER THAN REQUIRED TO
PUNISH MR. MOHAN

A sentence that imposes a period of imprisonment, a lengthy term
of supervision, several restrictive special conditions of Supervised
Release, a fine, and restitution is overwhelming, especially to a man who
has never spent a day in jail or under post-conviction supervision.
Facing his children and acknowledging his wrongdoing has been among
his greatest emotional challenges. The anticipated separation from his
family — no matter the duration of the separation — is among his greatest

heartaches. While he very much regrets his wrongdoing and

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No. 2:21-cr-00041-JCC — Page 32
501 East Pine Street, Suite 201
Seattle, Washington 98122
phone 206.516.3800 fax 206.516.3888
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 35 of 119

understands that he has caused enormous hurt to his wife and each of
his children, he is extremely anxious that the period of separation which
will come with his imprisonment be as brief as possible.

This is especially true because of the unfortunate timing of his
sentencing. Mr. Mohan’s only son, will be a senior at the International
School and will be heading off to college after the next school year. His
adopted twin daughters, who will be sophomores at the International
School in the fall, are also entering their final years at home before
college. Mr. Mohan very much fears that he will miss the opportunity to
spend this last period of time with his son and younger daughters before
they are out of the house and off on their own. This is, for every family,
an important and emotional time. Because, as many of Mr. Mohan's
character reference letters recognize, he has been a devoted parent who
has taken an active role in the home raising his children, any period of
separation looms very large for him.

A sixty-day sentence is itself a significant punishment. When
considered in light of the additional year during which Mr. Mohan has
had to bear the stress and anxiety of the criminal process and the three
years of Supervised Release that will follow his incarceration, the
nightmare of his wrongdoing will have been front and center in his life
for more than four years.

Some may argue that because of Mr. Mohan’s financial standing, a
fine of $100,000 is not substantial, but we would respectfully disagree.
Such a fine must be viewed in light of the serious collateral consequences
that Mr. Mohan has experienced and will continue to experience.

Practically speaking, he is no longer employable and his income for many

SENTENCING MEMORANDUM Yarmuth ui»

No. 2:21-cr-00041-JCC — Page 33
501 East Pine Street, Suite 201
Seattle, Washington 98122
phone 206.516.3800 fax 206.516.3888
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 36 of 119

years has been lost. Although Mr. Mohan and his wife have substantial
net worth, primarily in the form of two homes which they are purchasing,
they also have very high monthly expenses. When one or more college
tuitions are added to their financial burden, a $100,000 fine looks very
imposing.

Thus, we submit that the sentencing recommendation that we have
proposed is a very significant punishment for Mr. Mohan’s short-lived
period of criminality during which no one suffered a monetary loss. No
ereater sentence is required or just under the circumstances.

VUI. CONCLUSION

For the reasons set forth in this memorandum, we respectfully
request that the Court sentence Mr. Mohan to a term of sixty-days
imprisonment, with a recommendation that such time be served in the
camp at FCI Sheridan, Supervised Release for a term of three years with
the special conditions recommended by Probation, together with a

$100,000 fine, and the mandatory penalty assessments.

Dated this 13th day of July, 2021.

YARMUTH LLP

By: s/ Robert Westinghouse

Robert Westinghouse, WSBA No. 6484
501 East Pine Street, Suite 201
Seattle, WA 98122

Telephone: (206) 516-3800

Email: rwestinghouse@yarmuth.com

Attorneys for Defendant Mukund Mohan

SENTENCING MEMORANDUM Yarmuth i»
No. 2:21-cr-00041-JCC — Page 34

501 East Pine Street, Suite 201
Seattle, Washington 98122
phone 206.516.3800 fax 206.516.3888
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 37 of 119

EXHIBIT A
Best Engaging Communities

PERSONAL

How to punch above your weight class

JUNE 8,.2013 | MUKUND MOHAN | 20 COMMENTS
I have been mostly an under performer. There’s a big difference between an under performer and an under
achiever — the later does not give 100%, but the former gives “his best” and is still middling.

I have had several teachers and relatives (especially those overachieving uncles) who would always tell me
“You can do more”. They did not tell me I could do better. They would say I could do more. It was as if they
almost knew I was peaking and still in the middle of the pack.

Whether it was grades, swimming or violin, I was always the “middle of the pack or lower”. I remember
many parent-teacher (PTA) meetings, where my mom would be asked “What does Mukund’s dad do?” and
after my mom mentioned, that he was a superstar, the teacher would be largely incredulous, shake her head
and say “Then why is he just not doing well in <fill in the blanks>”? Back in the ’80s it was okay to be politic-
ally incorrect I guess.

It did not help that I came from a family that had very high achievers. I wont call myself the black sheep, its
just that I was a pig in a family of sheep.

Graduating from high school, I was at the “top” of the middle of the pack. Not for the lack of trying.

I realized I was not as smart as most other people in my class. Neither was I really willing to work way too
hard to make up for the lack of smarts. Well, actually I thought I was working harder than most, but I was
not able to get much better. I was just wanted to flow with the tide and go along for the ride.

Things at college did not change much. Sam Lomonaco (http://www.csee.umbc.edu/~lomonaco/), who taught
us algorithms, once asked me if I really was from India, since most of the folks he knew from there were “su-
per smart” and he wanted to know why I was not so.

My confidence, was not at a super high when I started working at Cisco. My hiring manager, Mark really
liked me because I knew the one thing that most of the other folks in his team did not. They were largely
“business analysts” and I was the only “developer”.

That’s when I started to hit my stride.
They usually say “In a pack of ducks a swan looks ugly (http://en.wikipedia.org/wiki/The_Ugly_Duckling)”.

In business though it always helps to be the “one with a different perspective”. I was the only one in Mark’s
team asking technical implementation questions when they wanted to build anything.

https://besteng aging communities.com/2013/06/08/how-to-punch-above-your-weig ht-class/ 1/3
My questions were deemed “smart” or really “different” since none of the others had thought of those. I, on
the other hand could not think of any other questions but those.

The first rule of punching above your weight class is to surround yourself with people who you
complement.

Later you can surround yourself with people who complement you. Early on though, you have to comple-
ment them. That way you achieve two things — you avoid “group think” and you really give them a perspect-
ive that’s different.

In late 2001, I had a meeting where David Reichman (www.linkedin.com/pub/david-reichman/0/655/157),
(who managed me for a few years) during which it was clear to him that I was “making sh*t up” to answer
his questions. After 30 minutes of grilling he said “If you don’t know, then say you don’t know or just ask
more questions, don’t give dumb answers”.

Boom! That was it. All I did after that was start asking questions, since I was neither smart enough to have an-
swers or disciplined enough to work hard to get those answers. Better to have smart people give me the
answers.

I learnt the second rule of punching above my weight class — Put yourself in a position where your
biggest weakness becomes your largest strength.

A few years later, I started to be a little more disciplined. I actually learned to “think” much later in life. I
guess I was a “late bloomer” in the field of “thinking”. My initial years were relegated to doing with the sense
of “I have to do this because <fill in the blanks> — pass exams, get admission, whatever.

In 2006, I had a chance to make new friends at an event called Community 2.0
(http://www.emergencemarketing.com/2006/11/24/upcoming-community-20-conference/). Francois was the
chairperson of the event. I had dinner with him and others including Chris Carfi, Aaron Strout, Nate Ritter,
Chris Heuer and Lee Lefever. I am not sure who said it but when asked them what the best part of their life
was, even though they were not the super success they'd like to be, they said “That's because I do things for
myself”.

I then understood the rule three of punching above your weight class — do things for yourself in-
stead of living to other’s expectations.

Steve Jobs has also said this in his famous commencement speech at Stanford.

I now blog so I can go back and read my posts, I play tennis so I can enjoy the outdoors, I meet entrepren-
eurs so I can learn. That's possibly selfish, but I figured out that if lam happy that’s all that matters to my
mind.

Those who know me well are surprised that it took me so long to “figure this out”. I guess they thought that
coming from a smart family with a super achieving dad, social butterfly for a mom, an insanely talented sister
and an naturally smart wife, I have it all and I had been blessed, so I should have figured these things out
much earlier.

I seek consolation from the fact that every person takes their own time. Every person is really different and

hits their stride at their own pace. They measure up to others expectations and perceptions much later in their
life, if at all.

https://besteng aging communities.com/2013/06/08/how-to-punch-above-your-weig ht-class/ 2/3
Now when I meet entrepreneurs who are from an excellent pedigree and background, I am more cognizant of
the pressures and internal daemons they face. When I meet entrepreneurs who have on the flip side, not had
the breaks and chance, I try to give them time.

Mostly though, I apply this learning to the expectations I have of my kids. They will find their groove at some
point. During the journey though, I realize the sense of disappointment I have with them not punching even
at their weight class. Those expectations are the ones that I have to work on the most.

They too, will find their formula at a time that’s right for them. Until then they are doing just fine — for them-
selves. Which is what matters the most.

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Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 41 of 119

EXHIBIT B
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 42 of 119

Mukund Mohan 6/8/2021

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC
Dear Judge Coughenour:

| came to the United States of America (USA) in August of 1993 as a student to pursue my Master of Science in
Computer Science at University of Maryland, Baltimore County. Before that, | lived and studied in India for 21
years, completing my undergraduate studies in Computer Science at the University of Mysore.

| pursued my career in the San Jose area, working for organizations such as Cisco Systems and Mercury Interactive
(acquired by Hewlett Packard). After becoming a naturalized citizen of the United States (late 2000’s), my family
and | returned to India for 6 years to be with our parents. We returned to the United States in 2014, when |
worked for Microsoft and then at Amazon. Until recently | was a senior executive at an eCommerce company that
is based in Canada.

| owe a lot of my life, my freedom and position in life to the people and institutions in the USA.

Which is why | am horrified that | cheated the people paying taxes, hardworking small business owners, bankers,
and the government by acquiring forgivable PPP loans falsely during the Covid crisis. My actions are
unconscionable. Since the day of my arrest warrant there has not been a single day that | have not regretted and
revisited my actions. | hurt the people that helped me. The same people who willingly took into their fold a young
student, gave me opportunities to grow and thrive. | betrayed them. They have a right to be disappointed, angry,
and disgusted by my actions.

If you look at my history and prior actions, nothing suggests that this should have happened. | believe | have a
good moral compass, but | failed myself, my family, friends, colleagues, acquaintances, and people who trusted
me. Many will be unable to forgive me for my actions. | understand that.

To my family who have endured the social stigma and pain from their classmates and colleagues, | deeply
apologize. For most of them | was a role model, and nothing pains me more than to see them so disappointed in
me. The impact of my actions on them have been more than on anyone else and | am deeply sorry they had to
endure public humiliation. My family has been a source of my strength through this crisis, and | owe a lot of
gratitude to them for helping me forge the path ahead.

To my many friends from school and college, who have known me for over 30 years, | am sorry that | caused you
pain and anguish. Many of you have spent days and weeks questioning “Why would Mukund do this?” and had to
endure the humility of knowing me or looking to defend my actions. | apologize to you. | know you had to try to
explain this to your kids and family as well, especially since most of your kids know me very well.

To the institutions of the USA including the SBA, which has tried to do help businesses at this time of need, only to
be cheated by me, | apologize. Helping businesses was your intent and being distracted by someone who falsified
documents keeps you away from your mission. | showed more than an error in judgment. This was a big mistake
and | take full responsibility. The fact that | have returned all the loan and not used any of it at all will be of little
solace to most people.

Since the complaint and conviction, | have been removed from my position and lost my primary source of income
and am unlikely to be employed again. | understand this is the start of the consequences | must face. What gives
me hope is that | am seeking help to give back more than | have got.

Page | 1
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 43 of 119

Mukund Mohan 6/8/2021

Over the last year | have sought professional help with experts such as Lonnie Kaman (licensed psychologist) to
address the issues that led me to this path - envy of successful entrepreneurs and constant comparison to other’s
success. These discussions along with my reflection of the sequence of events that led to these actions are what |
am working daily with gratitude journaling, thoughtful writing and realigning my moral compass to reflect helping
others.

| believe there are multiple ways | can help and make good on the promise to be a force of good. | have started on
some of them including providing free education to help young students affected by Covid. | am helping them
invest in their future by learning about the financial markets and providing them free analysis and information on
Twitter and my blog. Over the last 9 months | had the opportunity to connect with over 40,000 young and first-
time investors and share the basics of analyzing companies, investing in the stock market, and developing an
investment thesis and portfolio.

It gives me immense joy when | see their positive responses and messages to my teaching and content. A big
purpose of my life going forward, is to help young professionals learn and invest for their future. Investment

literacy is what | have chosen to shed light on. Since this is not taught in the formal education system, | find it
rewarding to share my experiences gathered over the years.

Through my writing, speaking, and sharing, | hope to help hundreds of other avoid taking shortcuts to achieve their
goals Shedding light on not going over the proverbial line even for small minor infractions will be the road to being
truthful and honest throughout their life.

Mukund June 8", 2021

Page | 2
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 44 of 119

EXHIBIT C
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 45 of 119

CHARACTER REFERENCE LETTERS

No. Name

C-1 Vinita Ananth

C-2 Thrisha Mohan

C-3 Narayan Mohan

C-4 Rashmi Mohan

C-5 Bharadwaj Ananthan
C-6 Ramadorai Arunkumar
C-7 Manjunath Bangalore
C-8 Mohan Bulusu

C-9 Prasana Iyengar

C-10 Jayashree Jagannath
C-11 Govindarajan Jayanth
C-12 Sunil Jose

C-13 Sreekanth Kannepalli
C-14 Radhica Kanniganti
C-15 Raghuram Madabushi
C-16 Rakesh Mahajan

C-17 Satish Mugulavalli
C-18 Radhika Mukhija
C-19 Godwin Pavamani
C-20 Amaresh Ramaswamy
C-21 Bhargava Vadapalli
C-22 Arun Vaidyanath
C-23 Arthi Vijayaraghavan

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 46 of 119

Attachment C-1

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 47 of 119

My name is Vinita Ananth and I'm writing this character reference letter for my
husband Mukund Mohan. We have been married and together for 25 years
and in this span we have lived in the same house, and have known, and seen each
other from all aspects from personal to social to professional. | met Mukund
in 1996 when we attended engineering school while working towards our
bachelor’s degrees. Through the years, we married, set up our residence, had
children and traveled the world. We lived in the Silicon Valley, California for 12
years, subsequently in Bangalore (the Silicon Valley of India) for 6 years, and have
been residing in Clyde Hill, WA for the past 7 years. In the early 2000s, we had 2
beautiful biological children Thrisha (19) and Rishab Mohan (16), and a decade
after our marriage, adopted our lovely twin girls Tara and Richa Mohan (now 15)
from an orphanage in India.

Having known Mukund for a quarter of a century, I’m entirely aware of the
character of my husband, Mukund has always been a person of high standards, a
leader and generous human being.

Being computer engineers, our careers frequently crossed paths(at HP, at
Microsoft, etc.), and I've had front row seats to witnessing his professional
journey. The Mukund | know has always sought to share technical practices,
deep knowledge, and industry advancements to engineers, technologists,
marketeers, entrepreneurs through education, sharing what he had learned
openly, selflessly, and supported people in the community who were in need,
and most often without a fee. His vehicles of sharing were myriad — from
teaching STEM at schools, teaching computer network classes in community
colleges, or blogging on his own site (www.bestengagingcommunities.com),
speaking at Industry conferences or in the more recent years through Twitter.
Throughout his career one theme has consistently emerged, Mukund was
beyond generous with sharing his knowledge — if he learned something
new, he was eager to give it back to the universe and democratize that
knowledge.

Outside professional circles, in personal settings, he has been a model and
caring husband, and father to our 4 kids, a favorite brother, a dutiful son/son-
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 48 of 119

in-law and friend to hundreds if not thousands. He is the adoring parent who
checks in three to four times a day, making sure the kids had their meals for the
day and is often found in the kitchen preparing our children’s favorite dishes. On
weekends, we enjoyed having friends and family over, Mukund has always been a
warm, high-energy with a great sense of humor, fun, effusive, and generous
host cooking meals, cleaning up, entertaining, and helping our friends and their
children by being a great listener and supporter. He had consistently donated
blood to blood banks. He has always devoted his life to the well being of all
those who touched him. There isn't a single instance where people can raise their
eyebrows or a finger and, on the contrary, have deeply admired him as someone
who was simple (not materialistic), kind and a person who strived to bring
peace around him.

Mukund has been a person of high moral and ethics in his all life. He has
devoted his life for the wellbeing of others and for those are around him,
which | have always witnessed from him in the multiple occasions of such
situations. The news of the criminal proceedings against him came just like a
tremendous shock to me and my family, since it is something which can never be
expected from a man of such high regard and conduct, and one who cares so
deeply for so many.

I'm fully aware of the charges and his admission of guilt, yet I'm pledging here
with my words towards his character. While | had no awareness prior to the event,
retrospectively | have come to learn what may have led to his actions. The Cares
Act had just been rolled out, and Mukund had been hearing anecdotally about
startups who were receiving approvals for the loans notwithstanding when their
businesses were not adversely affected by COVID but in anticipation of hardship
in the future. Mukund had several startup ideas/engineering projects in flight,
with complete business plans and offshore development in progress, he had
worked very hard until that point and was anxious for ways to make incremental
progress on them. Mukund's brain is multi-threaded, I've always known him to
maintain a list of not just a few but several business ideas, entirely aware that
90% of startups fail. /ll-advised he sought to obtain PPP loans that would help
him continue to build and develop the products to the tune of what may be
Series A funds. The simplicity of paperwork facilitated repetition until he obtained
the amount which could help move his products from pre-prototype to minimum
viable product. Mukund in his circles is known to be a speed hare and a rapid
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 49 of 119

thinker, in the past this trait has helped advert several adverse emergency
situations.

| can only speculate at this time, but it is almost impossible believe the Mukund |
know would have kept the funds without returning them to the United States
Government — that is the ordinary and common nature of Loans. The
circumstances that occurred to Mukund were extraordinary and his actions under
the influence during the fated one month at the peak of COVID (a period of
unreasonable fear, doubt and uncertainty for majority of the world) was
unprecedented and confounding, which regrettably led to a series of actions that
are so far from who Mukund has been for the past 49 years.

Mukund, in my humble opinion, is not defined by this mistake, and ts far more than
it.

| just hope that this of my character reference letter would give you a better idea
to assess his character and take your decision accordingly. I'm confident that
Mukund will continue to give unconditionally to the world. I'm truly thankful for
the opportunity to share, and to you for taking some time out to read this letter.
Thank you.

Sincerely,

Vinita Ananth (Mukund's wife)
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 50 of 119

Attachment C-2

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 51 of 119

My name is Thrisha Mohan, and | am writing a character reference for my father, Mukund Mohan. | am
nineteen years old and have known my father all my life as he and | have lived together until | enrolled
in American University last year.

Since my childhood, my dad has instilled in me the values of service and hardwork. When we lived in
Bangalore, India, | never thought much of the long hours that my father worked, or the plethora of
meetings and calls he had. In retrospect, those meetings and events were often spent voluntarily
helping students and young professionals alike develop technical skills, functional expertise and build
relationships with others in their domain to begin or further their career. As a ten-year-old, | was often
unaware and oblivious to his impact, nonetheless on the few occasions | was able to see what a
meaningful and helpful presence he was in the lives of hundreds of people, many of whom he did not
even know personally. Once when my dad and | were walking to a neighborhood grocery store, a man,
whom | had never met, stopped his car to thank my dad for his help and support in his career. My dad
had mentored him over Twitter just as he had done for many people through social media, he never
imagined he would personally meet anyone in person. He always believed in helping people regardless
of his personal familiarity with them, because he believes that everyone deserves a helping hand. In his
personal and professional spheres, he carried these values and aimed to build connections and
relationships that would benefit as many humans as possible.

Back in the US, as an eighth grader at Chinook Middle School, my dad volunteered at our school to help
sixth and seventh students who were struggling with math and science classes. He was not volunteering
in my classroom for the benefit of my personal education; he helped students who needed the
additional support. | did not actually realize he was volunteering until a month or so into his work
because he was not loud or boastful about his service, on the contrary he did what he felt was right
without the need for acknowledgement.

Throughout my life, my dad has supported me and raised me to be diligent and work hard towards my
goals. He was able to demonstrate this to me both through his actions and words, always encouraging
me to explore the range of opportunities that were available in the United States, a country in which
“the sky's the limit if you work hard.” My passions steered me towards Politics, and his support led me
to serve my community and engage with its institutions. He constantly encouraged me to question my
current beliefs and learn more in order to understand the most significant problems that needed to be
addressed. His guidance influenced my decision to work in Public Sector and ensure that equity is at the
center of decision-making in Washington. Over the past three years, he motivated me to work in
political campaigns in Washington state and fight for the rights and resources of our most vulnerable
communities. | hope to continue to do so for the rest of my life.

Despite my father’s admirable traits, selfless nature, and commendable actions, he committed a big
mistake, he is only human. Though it is part of human nature to have lapses of judgment, the ideas of
service and community have been clearly a large part of my dad’s life. While the aspects of his life that |
list in this letter do not absolve him of responsibility, they show a pattern of compassion, altruism, and
kindness that is strikingly genuine and has bettered hundreds of lives.

Thank you for your time and consideration in reading this letter.

Sincerely,
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 52 of 119

Thrisha Mohan
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 53 of 119

Attachment C-3

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 54 of 119

Narayan Mohan.

6, SWAGATHAM,

Benson Town,
Bangalore. 560 046.
CelE 9483508359
20™ JUNE 2021

The Honorable John C. Cougherour

United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v, Mukund Mohan, No. CR21-000419CC
Judge Coughenour:

fam Mukund’s father, and reside in Bangalore, India. Jam 74 years off. I am a businessman and an entrepreneur, | was
born in the city of Bombay and Gved there for over 30 years before we moved to Bangalore in 1982. My work at a lange
mu(ti-national company, Wipro brought us to Bangalore. My wife, who passed away in 2013, and I had 2 ids — Mukund
and his younger sister Rashmi.

‘We raised our kids to be grounded, with strong moral values and a deep sense of helping others as much as you cat, I
believe if you do good deeds, it will come back to help you (ater in fife. We are a deeply religious household and believe

that the supreme being has a plan for us all.

From when fe was born, Mukund was a thoughtful and affectionate boy. The earliest memories | have of him were
staying up late when I would be back home from a long day of work to ask if I had something to eat. Mukynd was close to
us and always had many friends, He never had trouble making new friends or inviting them over home for dinner or to
study together. He is close to fis sister and very protective of her as neil Goth adults and children find him to be fun, with
simple tastes and humble.

Mukund had always been a bright student and committed (oarner. While not very athletic, he still participated in
swimmingand cricket and used to cycle to school daily, Even to his day, he does not eat meat, fias never drank alcohol or
coffee orsmoked in his life, He is disciplined and consistent.

After completing his undergraduate degree in India, 1 recommended he study Computer Science in the US to further his
career, He started working in the US in 1994 and had been there until 2008. 1 have been watching fis growth for over 48
years now and [ ant proud of what he has accomplished, both in his professional and personal life.

‘No words can express my anguish when I learned about his actions on July 2020. While we were all struggling with the
Covid, I found his actions to 6e wrong. He had a serious error in judgement. The initial shockwas replaced bya
discussion with him about what were the circumstances that fed to his applications for several loans. I was especially
curious as to why, someone who did not need the money at aff would apply for these loans. During my interactions with
him since, I gather tie combination of the process being simple, his desire to take shortcuts and further the growth of his
many ideas and businesses caused his downfall

1am still’ constantly praying for fim daily, weekly and every opportunity I get. { find in prayer my ability to forgive him for
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 56 of 119

Attachment C-4

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 57 of 119

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC
Dear Judge Coughenour:

| am Mukund’s only sibling and have known him for the 44 years of my life. He has been my older sib-
ling, my friend, my caretaker, mentor and advisor through every big and small decision.

Through my growing years and our years together as a family | have grown to realize what a special hu-
man being he is. We have been lucky enough to live within a 10 minute drive of each other’s homes for
a significant portion of our lives. He has been an integral part of my children’s lives, supporting and
guiding them as only an uncle can.

Mukund and | grew up surrounded by an extended family with very close bonds. Our parents always
taught us the value of hard work and togetherness. As siblings, we hardly ever fought because of how
accommodating and loving he was. At the age of 7, when my parents traveled abroad, we lived with
cousins for a period of 4 weeks. | still remember 11 year old Mukund taking his responsibility of caring
for me very seriously and never letting me be lonely. Even during the summer holidays, he always used
his time wisely - selling local produce from a friend’s farm, building marketing campaigns for an uncle’s
detergent product and inventing creative games to keep all the younger cousins entertained. He was
loved by everyone because he didn’t do any of this for an allowance, but just out of his own love to be
productive and engaged with his community.

Mukund worked very hard to create opportunities for himself. His professional success came from im-
mense discipline, hard work, thirst for learning and a genuine passion for his work. But what is most
commendable is that he always carried people along with him as he grew. | know of 2 specific incidents
where his intuition and ability to create opportunities for others transformed the lives of a cousin anda
friend’s autistic son.

In the first case, our cousin Santosh had not been able to complete his education and was struggling to
find his identity. This had a deep negative impact on Santosh and his parents. Mukund gave him a job,
guided and mentored him through it and also gave him a place to live for a few months until Santosh
was able to land on his own two feet. Today, Santosh has a successful career, is married and has two
young children. To say that his life was transformed by the opportunity that Mukund gave him would
not be an understatement.

In the second case, Mukund’s colleague had an autistic son who was unable to find an internship or
higher education opportunities in India. Mukund created a position for the teenager and helped give
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 58 of 119

him a sense of purpose and accomplishment. The boy’s parents were so grateful for Mukund’s ability to
generate meaningful opportunities for their son and others in need.

That’s the Mukund that | know - one who is thoughtful, generous to a fault and will go out of his way to
help others. His most valuable resource was his time, and he has given countless hours of those speak-
ing to young students, entrepreneurs, sharing both his successes and mistakes.

His and Vinita’s decision to adopt their twin daughters in 2012 came as a surprise to most of our family,
but one that they were confident about. They have worked incredibly hard to integrate the children
into all our lives and have made us the richer for it. The twins have transformed into strong, well-ad-
justed young women - one of whom is an exceptional artist and the other, a great sportsperson.
Mukund has an open, nurturing relationship with all four of his children. He is one of the very few fa-
thers | know who is truly an equal partner and parent. He is an exceptional cook and has been a role
model of industriousness to his children. He has always always shared the load at home and has man-
aged his career and household responsibilities with alacrity.

Mukund and | have always been close and | have been talking to him almost daily since the incident, and
have met him thrice as well. He is sincerely sorry, apologetic and understands the consequences of his
big mistake. Even from his first phone call to me, he has expressed his deep remorse for his actions,
both to me and our father. | am confident that this will remain a one-off incident for Mukund from
which he will learn lessons that he will use from here onwards. He will not only improve his life, but |
am sure he will help others make better choices as well. Our entire family loves Mukund and we will
continue to support him and wish him the best outcome for this case.

Sincerely,

Rashmi Mohan

Email address: r_rashmi@yahoo.com
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 59 of 119

Attachment C-5

United States v. Mukund Mohan
No. CR21-041JCC
DocuSign Envelope ID: 44828122399 1 0EP-BRO AT ICE Efocument 54 Filed 07/13/21 Page 60 of 119

Bharadwaj Ananthan

5112 NW 173rd Place
Portland OR 97229
577-377-0198
b_ananthan@yahoo.com

May 25, 2021

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC
Dear Judge Coughenour:

Mukund is my cousin brother and I have known him all my life of 43 years. My
earliest memories of him were when we used to visit him and his younger sister in
Bengaluru during my summer vacations. I felt very special with them and my aunt
(his mother), who showered me with love, affection, and memorable gifts (one of
them being the Monopoly game, which became a prized possession for many years).
On his way to graduate school in Maryland in the early 90's, he stopped by our home
in Mumbai and shared how much he was looking forward to expanding his technical
skills and world view in the US.

When I moved to the US in the 2000's, I came to know of Mukund as the super high
achiever in the family. He had been involved in many tech startups in the Bay Area
and was considered a model for many in that space. I had a friend from college, who
(unbeknownst to me) had connected with Mukund and gotten mentorship from him
on his tech start-up. Through all of this, I found Mukund to remain very grounded
and his affection for me never changed. In 2004, he made a special trip to attend my
wedding in India, which meant a lot to me.

In 2013, when he moved back to the US we started meeting much more often as he
was in Seattle and we were in Portland. As with me, he has developed a special bond
with my son, Rajiv. Rajiv loves and adores his uncle and is always excited to be with
him. We also grew very close to his entire family, including his wife Vinita and their
4 kids. They adopted 2 of their kids (my 2 nieces Raji and Mahi) in 2004. Adoption is
not very common in our culture and for that I have developed a very high regard for
their family. Even though Mukund and Vinita had very successful careers, they
remained very humble and unassuming.

When I found out about the issue that he was charged with in 2020, I was deeply
saddened and frankly shocked. As I have thought more about it, I have concluded
Poousign Envelope 1D: 4 ase POT Er-BOGATIEE™ 'Bocument 54 Filed 07/13/21 Page 61 of 119

that it was a one-off mistake and does not take away from all his accomplishments
(professional and personal). In the last year, we have talked and met several times
and I can say without a doubt that he deeply regrets his actions and would give-up
anything to change it.

In closing I’d urge you to consider his overall contributions (to his family, society)
and not just his singular action in 2020. His wife and his 4 kids need him at this time,
and I would request you to consider that.

Sincerely,
(Br by:

Bharadwaj Ananthan
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 62 of 119

Attachment C-6

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 63 of 119

My name is Ramadorai Arunkumar, and | am writing a
character reference later for Mukund Mohan, my
brother-in-law, whom | have known for about 26
years. | work as Principal Technologist and computer
engineer for Wind River Systems, a global leader in
delivering software for intelligent connected systems
for over 2 billion products. and | reside in Bolingbrook,
Chicago. . | am married to Sushmita, who is the elder
sister of Vinita Ananth, Mukund’s wife.

During the period | have known Mukun4d, | have
interacted with him many times. Although all of them
were on a personal basis, those interactions typically
involved a lot of conversations about Mukund’s
passion for innovation, startup and business ideas.
That is because that is Mukund’s true life blood, his
pulse.

From the very first time | met him, | have been most
impressed by Mukund’s breadth of knowledge, his
maturity, (he was in his twenties when | first met him),
and in particular, his never-ending source of energy
and ideas. | have also been struck by his simplicity
and indifference to aspects of wealth, glitz or
glamour.. In my mind, it seemed what Mukund
valued most is to make a difference in the world
by success in businesses based on his startup
ideas, and/or by helping others realize their
startup dreams. To me, this is a very admirable trait.

My conversations with Mukund over the years
frequently revolved around him openly sharing the
startup ideas he was currently thinking about or
pursuing. Most of these ideas were in the so-called
early stage for him to perhaps realize later when the
time is right, while some had advanced beyond that.
However, that did not mean Mukund did not do his
due-diligence on any of them. It seemed like every
idea was treated with same level of utmost passion
and respect. It appeared to me that he always dug
deep , reading books and articles, and gathering as
muaterisiniaberravsear thacyserticttar edad arkefage 64 of 119

In fact the level of passion he put into so many ideas
always amazed and even overwhelmed me!
Moreover he was never really secretive about his
ideas, freely discussing them and bouncing off to
others. The ideas he discussed with me were
legitimate ideas, and not short cut “get rich”
schemes. None of them seemed fake or dubious.
For a couple of them, | know he had hired folks to
create technical demos etc., which | remember him
showing one of these to me while at Seattle during a
family Thanksgiving get-together. For one of his
ideas, | even helped a bit with some technical
research (many years ago, for a few weeks). What
also struck me was that despite him coming from the
world of technology and computers and software, his
ideas were not necessarily confined to compute
technology. | know he has pursued ideas ina
completely different world with same amount of
passion - e.g. Bakery, Restaurant etc.

| mention the above to offer why | feel that this
“never-ending, never-pausing idea machine”
inside Mukund is the genuine article. | remember
my conversations with him while he was working on
startup incubators (in Bangalore, India, and later in
Seattle) - it seemed to me that he absolutely loved his
role of advising and mentoring others - particularly
about evolving startup-ideas. The whole concept of
starting with an idea and realizing a business out of
that seemed to be so such a powerful attractive force
within him even if it is not his idea or his success at
the end of that journey! It showed to me, his
willingness to make a difference in the lives of
other people.

This passion to dig-deep or show high enthusiasm
about something was not limited to business ideas.
Mukund also showed this even during our family
gatherings - playing a utmost wonderful host. He
loved to cook, bake and serve to all of us (about 20).
He showed genuine enthusiasm and love interacting
with all members of our family.

Also as | say in the beginning above, Mukund did not
personal luxuries. He wore simple clothes. . | also
heard that while he was at Bangalore, when he was in
a fairly influential executive position in Microsoft, he
still took public transportation. It was just Mukund
being Mukund. / believe that for Mukund, personal
gain from wealth and money was never a priority.
Although he certainly aspired to start businesses and
have them become successful (something that he
breathed 24/7), | believe Mukund cared more about
the validation about his business ideas and
making a difference in the world, rather than the
monetary benefit to him from it. To me, it seemed, it
was not about the money and wealth, and from a
perspective of a non-entrepreneur like me, it is
intriguing and amazing. It is most certainly, another
admirable trait.

Given all | know about Mukund, it was indeed a shock
to learn about the circumstances that has led to him
being charged. This certainly was not the Mukund |
have known and interacted with. However, | am also
aware of the details of the charges as well as his
admission of guilt. Based on what | know of Mukund,
which | have outlined above, | truly believe, that
although misguided in intent and execution to obtain
the PPP loans, his intention would not be to use then
for personal or nefarious means. | do believe they
would be to only fund his idea machine. It did seem
like he always had too many ideas at any time that he
wanted executed, which requires time, people and
money. In the start-up world that Mukund knows
intimately, that involves loans and venture funding,
and | believe that this along with his drive to execute
ideas must have somehow led Mukund to the ill-
advised decision to procure PPP funding for this
purpose.

In my opinion, Mukund is a good person with a
genuine intent to make a difference in the world via
his start-up ideas, who has committed a mistake — but
in trying to realize that intent. | hope this reference
letter shines a light on that, and | plead that you take
this into account and offer leniency regarding his
sentence. Based on what | know about Mukund as a
damage this event has cost him and his family, and he

would be willing to make amends by helping others or

society. As | have outlined above, it is part of his

helping nature.

Thank You.

Sincerely
Ramadorai Arunkumar (Mukund’s Brother-In-Law)

2
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 67 of 119

Attachment C-7

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 68 of 119

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC

Dear honorable Judge Mr. Coughenour,

I have known Mukund since 1990 when I first crossed paths with him during my sophomore
year of Undergrad School back in Mysore, India pursuing Bachelor’s in Engineering at the time.
It was really hard to miss him with his incredible energy and vivacious nature.

He certainly had a charming personality about him that drew people together, both students and
faculty alike. He was always helpful to those around him and put people at ease. He would often
take initiative to coordinate class excursions or other group events that he really came to be
known for over time. He was a very popular guy around the Campus, and Id be surprised if
there was any kid that wouldn’t know him over the years.

After we graduated college in 1993, we met again in California in the late 90’s when we both
lived in the Bay area for over ten years within a few miles of each other. Our families hung out
together quite often, and with both of our kids about the same age, that gave us more
opportunities to do so. Mukund interacted with the kids in his inimitable “fun” goofy way, and
the kids would always have a blast around him. Both my son and daughter adored Mukund and
would look forward to meeting him and his family.

Mukund has always been the life of any party, putting everybody at ease and engaging them to
participate in group games and activities, much of which he often put-together himself that
brought people together. He has always been fun to hang out with, and people that I never seen
dance before are on the dance floor when Mukund is around, for which his engaging personality
is largely a factor.

When Mukund and family returned to India many years ago, Mukund was highly committed to
giving back to society to help the under-privileged. Mukund and his wife Vinita adopted twin-
girls and provided them a safe, caring and nurturing environment. Knowing how hard and
arduous the process of adoption is in India, the manner in which both of them showed
commitment and stayed the course, drew a lot of admiration from many in our common circle of
friends. Mukund and Vinita accepted the twin girls into their family and treated them no
different from two of their own children. I met the girls early on when they were just brought
into the family. When I met them again over the past year after a long hiatus, I was pleasantly
surprised to see a huge positive change in them. It was nothing short of transformational! They
had grown to be confident young girls, incredibly articulate and integrated so beautifully into
the family. Mukund and Vinita have been largely responsible for this outcome in creating a
loving environment for the twin girls and exposing them to a world of possibilities. I have always
known Mukund to be a loving father to all his children besides being just an amazing family man
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 69 of 119

overall, and the above outcome is a real testament to that. The love and adoration that I see in
the children for their Dad is just priceless.

Another significant contribution that he made during his in India was to coach budding
Entrepreneurs in India with their start-up journey when an Entrepreneurial wave hit India over
a decade ago. He was generous with his time as he invested copious amount of time and effort in
providing guidance to umpteen number of early ventures based largely on his own experiences
with Startups. I’m certain that many of them owe their successes to his insights and mentorship.
It’s worth mentioning that he did all of this without any expectations in return.

I have always known Mukund to be incredibly helpful, kind, and a genuinely good person who
always looks out for others and the Community at large. I can say without any reservation when
I look at his life’s trajectory and knowing him personally for a really long time now, that the
recent incident with the PPP loans is truly an exception and does not reflect the truly wonderful
human being that he is and all his accomplishments till date. Given a second chance, I have no
doubt in my mind that Mukund will truly give his everything to make things right again, and
then some more. I sincerely appreciate your kind and thoughtful consideration in this regard.

Sincerely,

Manjunath Bangalore

manjax@gmail.com

June 9, 2021
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 70 of 119

Attachment C-8

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 71 of 119

!’m Mohan Bulusu (54), and | live in Bellevue, WA with my wife Rajani and our two boys, Advaith and
Vikhyath. | moved to the state of Washington in 1993 and joined Microsoft as a software engineer, and |
have been living in the Bellevue/Redmond area ever since. | currently hold the position of a Group
Engineering Manager at Microsoft. Rajani is owner-cum-chef of SkillAtSpice.com, a food delivery service
based in Bellevue.

| first met Mukund Mohan in 2015 when | put together and started managing a youth cricket team
which included Mukund’s son, Rishab, as well as my son Advaith. This was the beginning of a lasting
friendship between our families. We had opportunities to meet with one another during local cricket
matches, social events hosted by common friends — and we were happy to discover that we had quite a
few of them! —and soon, at our respective homes. Mukund would often cook tasty delicacies as we
stood around chatting in their kitchen, and we appreciated him for the gentle and loving parent and
husband he is. What he never let on to me was that his twin daughters are ones he and Vinita adopted,
and rescued from a much less fortunate background. Vinita shared this with Rajani a couple of years
ago, who then told me. | was flabbergasted since | had no idea whatsoever of this. At the same time, |
felt it completely fit with the kind of people that | found Mukund and Vinita to be.

Mukund became a trusted ally to me as in managing the youth cricket team, as Rishab, Advaith and their
teammates played in multiple times to matches and tournaments in and outside the state. Mukund had
no particular interest in cricket but that did not stop him from putting his hand up whenever | needed a
volunteer to travel with the kids, drive them to matches, be an umpire or even take the field asa
substitute. The boys loved Mukund, or “MuMo” as they called him, as much for his athleticism on the
field as his delightful sense of humor and his unassuming nature. When we return from a trip, Mukund
would provide scrupulous accounting of every penny spent on behalf of the team but absolutely refuse
even a partial reimbursement of his own flight and hotel costs. On these trips, Mukund and | would
often engage in brainstorming on business ideas, and | was struck by the keen intelligence and creativity
that lie behind his lighthearted nature. While we never did business together, Mukund was a valuable
guide when Rajani and | decided to set up the Northwest Cricket Academy, a nonprofit for promoting
the sport of cricket among youth.

When | heard about Mukund’s arrest in July, | was shocked to the core. | struggled to accept the news as
real since it was completely incongruous with the person | knew Mukund to be. It took me several days
to gather myself and reach out to Mukund with a short message, “Every one of us has made mistakes.
There is no place for any of us judging the others. All | know is that you will fight through this ordeal and
emerge stronger.”

| believe with all my heart that what Mukund did is an aberration. The person | know is decent, honest,
caring, intelligent and accomplished. He is not only critical to the well-being of his family, but he also has
a lot more to offer to the society. | have seen the steely resolve in him to make amends. | can only hope
and pray that he is given the chance to do so. | humbly request the honorable judge to consider this
during the sentencing.

Mohan Bulusu
Tuesday, April 27, 2021
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 72 of 119

Attachment C-9

United States v. Mukund Mohan
No. CR21-041JCC
Prasana lyengar
988 Redmond Avenue
San Jose, CA 95120

4084213040

April 5, 2021

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC

Dear Judge Coughenour:

| have known Mukund for almost all of his life, 48 years; he is my cousin on my
Father's side, we grew up together during parts of our childhood in Bombay,
India. Being from the lower-middle class meant we hac a jot of sleepovers with
each other since our mothers got along very well. As a yctinger brother he

was compliant and fun to be around.

Fast forward to our adult lives we reconnected in summer 1993 Santa Clara,
California - Mukund was starting his post-graduate career, and he caught the
eye of the founders at my employer, a software startup cel ed Pretzel Logic
Software - Mukund is one the hardest working engineers i worked with,
PERIOD. His ability to think of applications like evite.com pack in 1996 sets him
apart. In the software industry that was almost 5-years ahead of when the
dot-com bubble came to a head. He hasn't slowed down. |4e's extremely
focused on objectives. | worked on 2 startups with him Interactive Technology

Partners and Amura - experienced it first hand.

As a brother he’s dear to me as my own blood brother. The depth of
relationship has deepened as the years have gone by. He's been there

always. From the birth of our first child - for which he was tne one my wife,
Rohini trusted completely to be with her from the momen: her water broke till
the time | could at the hospital some 2 hours later due to t affic; that trust has
been nurtured and taken strong roots with the compassicr: he’s shown to his
nieces and Rohini, My daughters (now 25 and 22 years o\¢|) reaction when
they learned of his current predicament, “He'll always be cur Mukund
Chittappa(uncle), nothing changes”. The foundation of thei: relationship is the
loyal support he’s nurtured them with - cheerleading for them from their

earliest days to be the best at anything they were pursuing).
He’s made a mistake this time, we live in a society of laws and so there are
consequences. If the point of the consequence is a lesson and repair - it

seems to me that has been served in the time since this cese came to light. |
know he’s taken the lesson to heart, and there’s no risk of a repeat - he’s no

risk to society.
In closing I'd urge you to give him a fair consideration, not a harsh one. This |
say as not Mukund’s brother, but just as a member of socie'ty, we want to aim

for correction not a broken citizen.

Sincerely,

Prasana lyengar
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 75 of 119

Attachment C-10

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 76 of 119

My name is Jayashree Jagannath and I’m writing this character reference letter for my
brother-in-law Mukund Mohan. | have known Mukund since 1996 when my cousin sister Vinita
Ananth got married to him. | work as a Senior Manager, Security Engineering at Verana Health,
an Healthcare Data Analytics company that is aiming to make Clinical trials efficient and easily
accessible based on real world evidence.

Mukund is a serial entrepreneur and his brain is filled with a plethora of ideas. He is very
passionate about his ideas and he is ready to put in the required hard work to ensure that he
can execute on those ideas and bring them to fruition. He is a voracious reader and when he
hones on an idea he spends the required time to do due diligence about the feasibility of the
idea. He is very quickly able to piece together a big picture to form a vision of how he wants to
move the idea forward. When he talks about his ideas you can see a child-like excitement while
he talks about the possibilities in ways this idea could solve a problem. His strong passion to
make a difference in the world of technology and business is what you see in this
child-like excitement.

He is an extremely sharp, fast thinker and ahead of his times. There have been instances
where he has come up with ideas that have sprung up 2-3 years later as a solid business
trend. That shows a mark of a true visionary. As an entrepreneur one has to face a lot of
rejection. Many times people do not want to believe in your ideas and it is hard to keep the spirit
to move things forward when things are going tough. | have seen Mukund through one of
those times and he has the tenacity to move forward with something even if no one
around him believes in it. | have never seen him bogged down by rejections or if an idea
fails. He always finds a way to get up and move on.

In the end his eventual goal is to make a substantial difference in this world through his passion
in business and technology. At it’s core it is the people he can make a difference to and what he
can do to improve their quality of life. Be it a simple or a complex idea, it didn’t matter, the goal
was to help people and make their lives better. It was his way of helping move the ball
forward in the world of technology and business and to achieve something that will
eventually help people. To me this requires not only tremendous tenacity and courage to
achieve this goal but also a sense of concern for people and what can he do to make
their lives better.

We are a very close-knit family and | have had the chance to interact closely with Mukund since
we used to see each other a lot during holidays and vacations. For a period of 2 years Mukund
and Vinita and us (my husband Sridhar and myself) lived in the Bay area at the same time and
we had a chance to spend more time together since we were able to meet more often. This
gave me the opportunity to interact with him many times about my professional work and many
times about how it is to work in a startup and what it takes to start a company. Within a couple of
conversations you could easily figure out that this is a guy who loves to start companies and in
the process help people. For me personally he has referred me to folks professionally, given me
ideas on how to take my career forward and he has done all this without expecting anything in
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 77 of 119

return. He sees a need and he thinks he can help fulfill it and he will do it sometimes
without you asking for it.

Mukund and Vinita spent a lot of time with my father when he was in India. They were a big
support for my dad when he was staying alone for 5 years. They stayed with him for a couple of
months and after they moved to their own place they would visit him often to ensure he was
doing fine. In a way it was a big relief that my dad had someone close there in case anything
happened and for that | am super thankful to both Mukund and Vinita.

My father had great admiration for Mukund. He saw him closely when Mukund stayed with him.
He told me how Mukund was so good at taking care of his kids. He (Mukund) would get up at
4:00 AM and take his kids and my cousin for a full workout before they started their day. This
was his way of ensuring his kids understood the value of leading a disciplined and a
healthy lifestyle. He knew that this was an important life skill to instill early on in his kids.

When Mukund and Vinita were in India they did a very noble cause of adopting these
adorable 6 year old twin girls from India. To all of us in the family that was one of the
most admirable and selfless acts. He treated them as his own kids and showered them with a
lot of love and opportunities and till date he does that. He guides them and helps them in their
studies. He pushes them to be self-sufficient and independent and most of all encourages them
to follow what they are passionate about. This is what he has done his whole life “followed his
passion” and he wishes and encourages them to do the same.

Mukund is a family man at heart. He loves to interact with kids and my kids adore him. He will
hang out with them, play with them, talk to them, make fun and create a super fun environment
for not just the kids but all of us. It is just fun to be around him. He shows a genuineness in
his affection and will ensure that everyone is included in his fun. He will go out of his way
to help anyone. This is not just family but anyone whom he does not even know.

Mukund and Vinita were one of the few family members | had when | first moved to the Bay
Area and his mom was visiting from India. All of them came to one of the family functions and
started helping out without us even asking for help. They saw the need and decided to just help
out. What struck me that day was the similarity in how his mom and him helped even
without asking and without expecting anything in return. He gets this quality from his
mother. His mother would come to any place and make herself comfortable and help around
without any qualms. She would quietly do the work and move on. | witnessed that in one of our
family functions. There is a strong sense of selflessness that leads them (Mukund and his
mother) to do that and it is the same quality that Mukund displays in all aspects of his
life.

Mukund is a very un-complicated and simple guy. He is a very approachable person and that's
why a lot of times people come to him for mentorship or advice or help. He has been very
successful in his life but not once has he ever talked about his personal achievements or
wealth. He is someone who can adjust anywhere and in any situation. He can sleep on the floor
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 78 of 119

and adjust with whatever is available at that point in time. Even though he was very successful
very early on in his career he never let it be the topic of conversation. His being successful was
just a result of what he really wanted to do. His personal achievement, gain and wealth was
never really a priority for him. He was more about following his passion and doing what he loved
to do and that was making a difference in his world with his ideas. The monetary benefits from it
was just a consequence of what he was doing. What was more important to him was that
idea would make a difference to people’s lives.

Many folks in the Bay Area and other tech cities want to be entrepreneurs because it sounds
very cool to be an entrepreneur. But for Mukund it is his passion that makes him a true
entrepreneur. Like | said before it takes a different type of personality to be an entrepreneur
and money cannot be the focus if you want to be a successful entrepreneur. He thinks a lot of
times from his heart and brings in the compassion needed to nurture the idea. To be a
successful entrepreneur you need a personality that has immense courage, tenacity, is
detailed oriented, adaptability, charismatic and a sense of self belief to be successful and
Mukund has displayed these qualities time and again in every single project that he has
taken up over the past 25 years I have known him.

It was an immense shock to all of us in the family when we got to know about Mukund’s arrest.
Given how he is as a person | could have never imagined him getting himself into this type of a
situation. This was definitely not the person | or my family knew and we are still reeling from this
shock. We are all fully aware of the charges he is facing today and his admission of guilt. From
what | know about Mukund it was absolutely not his intent to use this money for any personal
gains. His only intent was to use this money to execute on the plethora of ideas he has in his
mind. Mukund has time and again seen that you need to raise money to be able to
execute on ideas and he thought he could use this money to do exactly that. And that is
the only reason that drove him to apply for the PPP loans.

Mukund has a number of admirable traits and above all he is a generous human being.
He has helped a lot of people without expecting anything from them. He only knows how to
follow his passion and his passion is helping people in whichever way he can (through offering
jobs in his startup , to mentoring people to become a better version of themselves or by just
connecting you with someone he knows and thinks you can benefit from). He is very dear to
our family and has always made us feel part of his family when he is with us. To me by
relation he is my brother-in-law but in reality he treats me more like his little sister. His
simplicity and his ability to be approachable by anyone is what makes him a unique and
caring individual inspite of his accomplishments. | really hope this letter gives you a sense
of the type of person Mukund actually is. And | hope you take all of this into account and offer
leniency with respect to his sentence. Over the past year we have seen Mukund painfully
realize the magnitude of his actions and the damage caused to his family who are very
dear to him and he would do anything to rectify or change this by giving back to the
community. This is what he has always done and this is what he will continue to do. Everyone
deserves a second chance and | really hope he gets one.
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 79 of 119

Thank you,

Sincerely

Jayashree

Jayashree Jagannath (Mukund’s Sister-in-Law)
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 80 of 119

Attachment C-11

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 81 of 119

May 26, 202%

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC
Dear Judge Coughenour:

! am Mukund’s cousin on his dad’s side and am older than him by four years. | have
known Mukund since he stepped into his first year of engineering college, a bright,
young, modest student with no bad habits, very good character, very mature in his
thoughts on any topic, very respectful of others, and working extremely hard to
graduate with a bachelor’s degree in computer science.

While |, one among his thousands of friends and relatives, have seen him act as a
mature, helpful, decent citizen and doting father and husband, offering unwavering
help and guidance to many throughout his adult life, | know that this single incident
leading up to this case must surely have been a mortifying experience to him and his
family. One that he has told me that he deeply regrets and had immediately made
the fullest reparations early on. Knowing him as | do, not only will he never make
such a mistake again but also use the hard lessons learnt to guide and mentor
others in avoiding such pitfalls.

He came to US as a post-grad student before | did, and we all immediately saw how
he was holding his own, not giving in to any temptations and saying and doing the
right things. When | got married and came to US on work-visa with my wife,
Mukund quickly found my wife a summer training course, that soon built her
confidence and got her a job. Along the way in his 27+ years in the US, | have seen
him courageously build startups, help many get jobs, participate in philanthropic
activities and be a mentor to many, such that wherever he goes, his beneficiaries
and his social circle love and respect him for changing their lives to the better.

His (and his wife of 25 years, Vinita’s) willingness to come forward to help and
guide, know no limits. They are raising four beautiful children, two of them twin girls
adopted at age 5, with great love and care, helping build a better society.
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 82 of 119

t appeal to your good self to judge him with kindness and leniency as much as you
can, for the one honest mistake of his life, otherwise filled with the best behavior in
society and citizenship.

Thank you,

Yours Sincerely,

Govindaraian Jayanth

Email: govindjayanth@gmail.com
Elk Grove, CA
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 83 of 119

Attachment C-12

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 84 of 119

Dated: 29" June 2021

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC
Dear Judge Coughenour:

| have been Mukund’s friend and classmate since middle school in India. | have known him for over 37
years as a close friend, classmate and we lived in the same neighborhood as well in Bangalore INDIA.

Mukund has been a loyal friend, always helpful and a trusted individual to me and many of our
classmates who still talk every day digitally.

Reminiscing on one occasion when | wanted Mukund’s assistance in setting up my startup
on Hydrobloom a hydroponics venture, Mukund most gladly gave his time and connect to give it the
initial structure, He has been our go to person for most of us both professionally and personally always
ready, ever enthusiastic to help / assist us in any way possible. Blessed and a lifetime friend that | have.

Even after he moved to the United States, he kept in touch with me and our friends via email and
messaging. He would make it a point to visit us and inquire about our families every time he visited India
as well. He is a family man, and our entire graduating class is rooting for him to get through this
situation.

| was thrilled to see him and his family again when they moved to India in 2008 and saw the new
additions to his family with the twin girls they adopted. Since | have twins as well, we bonded and
commiserated even more.

| have been talking to him over the last few months and believe he is sincerely sorry, apologetic and
understands the consequences of his big mistake. While | cannot explain why he did this, he will be
judged by me and my fellow classmates on his 37-year history of being a faithful friend, a good human, a
fun person to hang out with and a guy who deserves a second change.

| would request you to please take my recommendation of Mukund as a sincere request to pardon his
sentence to be reasonable, fair, and just. He has done better in his 48 years for all his friends like me
than bad in the few days or weeks this incident occurred.

Sincerely,

Sunil Jose

suniljose@hydrobloom.in
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 85 of 119

Attachment C-13

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 86 of 119

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-0004UCC
Dear Judge Coughenour:

| have been Mukund’s friend since 2014. We got connected over cricket and have remained friends ever
since.

Mukund has been a loyal friend, always helpful and a trusted individual to me.

Once at time of need, Mukund shared his apartment with me and my family when we had to visit
Vancouver on a visa visit. He opened the doors for his apartment without hesitating for a second. The
trip was important for me and having a house to live in helped me and my family a lot.

It is always a pleasure to meet Mukund and his family. He and his wife are very lovely people to have
around. His son gets along with my son very well while his twins love playing with my daughter. If we
weren't told by others, we wouldn’t have believed that their twins were adopted. They took care of
them even better than their own.

| have been talking to him over the last few months and believe he is sincerely sorry, apologetic and
understands the consequences of his big mistake. While | cannot explain why he did this, he will be
judged by me for being a faithful friend, a good human, a fun person to hang out with and a guy who
deserves a second change.

| would request you to please take my recommendation of Mukund as a sincere request to pardon his
sentence to be reasonable, fair, and just. He has done better in his 48 years for all his friends like me
than bad in the few days or weeks this incident occurred.

Sincerely,

SA

Sreekanth Kannepalli

Email address: meetsreekanth@gmail.com
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 87 of 119

Attachment C-14

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 88 of 119

My name is Radhica Kanniganti and | am writing this character reference letter for Mukund Mohan. To

give you a brief introduction of myself, }am an environmental professional with a master’s degree in
environmental engineering and roughly 18 years’ experience in the domain areas of environment and
sustainability. | have held leadership positions for the Ohio Environmental Protection Agency. More
recently, | was with the United States Environmental Protection Agency (US EPA) at Chicago. Currently, |
am the engineering lead for green-tech startup, Devic Earth, and advice startups and corporates to help

scale innovative environmental technologies.

| have known Mukund for around 28 years now. He was my senior in college and dated my roommate
and best friend, Vinita Ananth, whom he went on to marry. The most striking thing about Mukund ever
since | have known him is the sunshine he brings in every time he enters the room. He always has
something kind or quirky to say to everybody to make them smile — irrespective of their age. He is
genuinely empathetic and cares about people. | have seen him extend a helping hand to people without
a second thought, sometimes even to complete strangers.

Mukund is a very hard-working person. His ability to think five steps ahead and his commitment to
follow through on his ideas has brought him success at a very early age. However, he has always been
grounded to his roots and never let success get to his head. He has always maintained a simple lifestyle
(using only public transport, not owning a television for most of their lives are some examples), always
striving to make a difference. Passionate about sharing his knowledge, Mukund has gone back to his
alma mater on several occasions to talk to students about their career paths and share insights from his

own journey.

As committed and busy as he has been on the professional front, Mukund is the quintessential family
man. A doting son, an affectionate brother, a loving husband and a caring father, | have seen Mukund as
he embraced each of these roles with full passion. He gives his all to every relationship — be it family or
friends — and has been there through joy or pain with every one of them. | have always been amazed at
his ability to connect with people and maintain relationships even through his busy life. Nothing gives
him more pleasure than an evening cooking for his family and spending time with them.

While | have not interacted with him on the professional front, the one thing | do know about him is that
he has high ideals for himself. It is important for him to live up to his own expectations and values.So
when I heard this news from the US, | was shocked because this was not the Mukund | know. That is
why | believe that this incident must be an anomaly. | have a very high regard for Mukund’s integrity and

honesty, which he has demonstrated several times in his life.

| would like to end by saying Mukund is one of the most caring, generous, helpful peopte | know. A hard-
worker, multi-tasker who is passionate about the journey to success than success itself. Grounded in
values, his family is the most important thing to him. His altruism and kindness has helped hundreds of
people and | hope will continue to do so. While this character reference may not absolve him of his guilt,
| sincerely hope that this could be considered as a one-time mistake (albeit a big one) and leniency could

be exhibited while administering any sentence.

Thank you for your time and consideration in reading this letter.

Radhica niganti\
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 89 of 119

Attachment C-15

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 90 of 119

I’m Raghuram Madabushi (48), and a cousin of Mukund Mohan’s wife, Vinita Ananth. | have
known Mukund for 25 years, ever since he got married to my cousin sister. | have an
undergraduate degree in computer engineering, a master’s in business administration in
finance and investments, and am a Kaufmann fellow. I've worked extensively in the technology
industry (specifically in semiconductor fabrication, chip design, systems architecture for
companies like Texas Instruments, Intel, and Cadence), and as a venture investor in the past
decade at companies like SRI (Stanford Research Institute) Ventures, GE (General Electric)
Ventures. | am currently an investor at National Grid Partners.

| have personally and professionally interacted with Mukund over several years, when | lived in
Seattle. The broad traits that come to fore in both these settings are Mukund’s genial and
accommodating nature — and his ability to find common ground and help.

Personally, we've been a religiously observant family and Mukund was a constant companion to
trips to the temple. The time spent volunteering and praying brought us much more together
than | had expected. | was privy to a very kind soul and somebody who genuinely cared for
others. | always genuinely looked forward to meeting him over the weekends.

Professionally, | shared many interests with Mukund and hence have sought out his counsel for
various technology landscape discussions ~ where is tech headed, what does the future hold,
what industry trends will be interesting down the road and such. But what really moved me,
and something | have taken to heart from the interactions | have had with Mukund, was his
ability to connect with startup founders and be a partner to them — everything from a coach, to
a mentor, to an investor. And he did it with a deep sense of service.

It came as an absolute shocker when | read about what he had done — it genuinely shook the
absolute foundation of my perception of who Mukund was as a person — these two personas
just were polar opposites. However, with a little bit of introspection, I’ve reconciled that it
hasn’t changed who Mukund is at his core: a genuinely caring human being with very little
pretense about anything that is not core to who he is (be it wealth, or status, or profession, or
education).

\’m sure there are ways in which he is paying for his missteps. The person | know has several
admirable human gifts and qualities and | am confident Mukund will continue to contribute
positively to society. He has made a significant difference to the lives of several people so far. |
request the honorable US court to consider Mukund’s contributions and request for leniency in
sentencing.

Raghutlam Madabushi
Los Altos CA
Dt. Thursday, April 22, 2021
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 91 of 119

Attachment C-16

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 92 of 119

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC

Dear Judge Coughenour:

| have known Mukund as a family friend for over 6 years. Over the years, not only have our families
gotten to know each other, but he and | have gotten to know each other as closer and closer friends.

When | first met Mukund | was intrigued and humbled by his willingness to help and care of people, a
trait that actually ran quite deep. A specific example that really stood out was the fact that he and his
wife adopted two girls from an impoverished existence in India (Tara and Richa) from India. Though
Mukund and Vinita already had two very healthy happy kids, Thrisha and Rishab, Mukund still wanted to
do what he could to help make a difference to the lives of Tara and Richa. On Sundays Mukund and |
organized a recurring soccer game where the dads and the kids came to play. He always made it a point
to bring these two girls who were just adapting to life in the US — they could barely speak English, but
there he was every Sunday encouraging them and just being an amazing father to them.

Since those summers, Mukund and | have remained very close. He is an athlete and in much better
shape than | am, so the only way | can keep up with him is to go on Sunday morning walks with him 2-3
times a month. During these walks we often find ourselves discussing work, since we are in similar
professions (executives at tech companies). But beyond our talks about work, what we spend much of
our time discussing is Mukund’s passion for using technology to make the world a bit of a better

place. Arecent example that we spoke about was how technology could probably be used to help
improve the lives of foster children, inspired by how he has helped Tara and Richa rise out of their lives
in India.

When | learned about Mukund’s case in the summer of 2020, | immediately reached out to him and was
the first friend with whom Mukund discussed his case. That walk lasted several hours. Beyond his
embarrassment and humiliation, which was understandable, was a level of introspection that was simply
humbling. He was digging deep to really understand why he did what he did, and most importantly
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 93 of 119

what he needed to do to eliminate the demons inside himself. During the many walks we have had
since, | have witnessed his contrition and repentance first-hand.

Mukund is a kind-hearted, good person who still has much to offer to society. |am proud to call him my
friend. He gives generously of himself to his wife, his young children, his family, and his friends. It is my
sincere hope and prayer that you will consider all aspects of his character when you render your
judgment.

Thank you,

DocuSigned by:

Rakesh Mahajan

Email: rakeshmahajanhome@gmail.com

Mobile: 206-331-9018
Case 2:21-cr-00041-JCC Document 54

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Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 95 of 119

Attachment C-17

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 96 of 119

The Honorable John C. Coughenour June 22, 2021
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC
Dear honorable Judge Mr.Coughenour,

Mukund and | know each other and have been friends since 1990. | first met him in our sophomore year
in engineering in India and was immediately impressed by this confident and super friendly young lad.

He was by far one of the most popular guys in the college, extremely helpful to everyone around him
from students to teachers. It was quite common for him to go out of the way to help someone
irrespective of age, gender or situation. We stayed in the same hostel for a couple of years and have
seen him be a trusted and go-to guy for a lot of fellow students and friends. He also led many initiatives
in the college and hostel, built multiple communities and drove consensus on difficult issues. Mukund
has been very helpful to me personally in navigating my college days, guiding me in campus interviews
etc. He has done this not just for me but for several others as well.

He moved to the US for his masters and then had a successful career. He has always stayed in touch and
is almost always the first to wish on birthdays and other important milestones in my life. He returned
back to India to be with his parents. He was at the peak of his career when he made this decision to
return. He had to rebuild his career in a country that was not well known to him professionally. He had a
young family by then. He also made a big decision to adopt twin girls. The process can be quite tedious
in India and it took several months to complete the adoption. He could not have been faulted if he had
given up on the adoption midway but he persisted.

During this period, he also became a very well-known mentor and advisor to many Indian startups. He
must have helped over 100 entrepreneurs in their startup journey. Some of them have built large
companies and employed 1000s of people. I’m sure all of them have Mukund to thank for in some form
or the other for their own success. He did this without any expectation commercially or otherwise. As an
investor in some, he gave fair and entrepreneur-friendly terms and changed the mindset of many other
investors as well. One of my regrets has been that | have never had the opportunity to work with him.

| truly believe the current incident does not reflect the person he is. He is extremely apologetic, has
taken full responsibility and is committed to fixing it. He has been honest about his fault in this event. |
do not know of the circumstances that led to this but know for sure this is not what he represents. He
has always been fair, treated people with respect, helped not only his friends, family and peers but
anyone who has crossed his path without any expectations. | can assure you this is the feeling shared by
many of us who know him closely.
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 97 of 119

He continuous to be a great friend to me and will be helpful to everyone around him irrespective of the
outcome of this case. He is a family man with high moral standards.

| would sincerely request a lenient sentence, give him a second chance considering all his contributions
so far. He deeply regrets his actions and is working very hard to reconstruct his life. | for one, like many
others continue to hold him high regard and will not hesitate to engage in any business activity with him

going forward.

Thank you for your consideration.

satish.mugulavalli@gmail.com
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 98 of 119

Attachment C-18

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 99 of 119

My name is Radhika Mukhija and | am writing this character reference for my
erstwhile neighbor (during his stay m Bangalore, India) who later grew to win our hearts with the
simplicity of his persona, and the magnitude of his heart.

Not only was he witty and intelligent. but also dependable. Mukund was an affable and loving
personality. He was humble despite his success, siniple in his hving and warm in his
conversations,

We always knew Mukund to have a great sense of humor with his peers, respectable towards the
elderly and a great guide and mentor to the youth. He was always willing to help anyone and
everyone who reached out to him,

Mukund and Vinita made a perfectly happy family- and at that point of time (2009-20) 1) had
iwo bright. beautiful kads ~ a son and a daughter who coincidentally went to the same
neighboring school] as most of our kids. | still remember what an indulgent parent Mukund was,
actively participating in the kids' academics or co-curricular activities. Both Mukund and Vinita
ran busy schedules yet never compromised on being good parents or perfect neighbors.

| clearly recall that whilst they made a perfectly happy and a complete family, one day they
informed us that they were growing their family- they were adopting two beautiful little
orphaned baby girls.

We were all pleasantly surprised but wondered why? Over a casual conversation, when we
questioned them over their certainty of this big a decision and the fife-long commitment and
responsibility that would come to them with it, they told us that this is something Mukund and
Vinita had always wanted to do- it had always been their desire to give a homeless and orphaned
baby girl a shelter, good life, a promising future and the nurturing iove and care of parents. We
were completely in awe and asked that one was understandable but why two as it was going to be
alot! To that we were informed that the girls were twins and they did not want to part the
siblings away from each other. How does one react to that? Respect, respect and yet more
respect!

India is a beautiful country buf unfortunately battles poverty and therefore the associated social
evils that come with it- somewhere in the lower strata there is lack of education - the male child
is prioritized over the female- it is the girl child who often faces the backlash and is left fo deal
with her fate. We are all aware of the fact that in today's time and age. when both spouses work,
life can be busy and resources limited: and here | mean not only financial but also more
importantly, emotional and mental- but despite the odds, and despite a perfectly blessed and a
complete family a’son and a daughter) Mukund had the courage and desire to adopt two baby
girls - goes to say a Jot about the character of this person.
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 100 of 119

The little girls came into Mukund's life and their family grew from two to four kids. There were
challenges the couple faced - they wanted to give the two younger daughters the same social

status, education and life as the older kids- but realized the girls could only speak their native ry
language- they knew not a word of English (and English was required be it for a school

admission here in India or later for their move to the US) and also of course they were

somewhat raw, thereby different in their mannerisms to the other older two biological kids. |
remember the efforts they put in to groom the girls and make them absolute equals to their other

kids. They left no stones unturned to empower these two little girls and make them their own-

such people are rare and few!

Honestly, | am yet to find another couple in my life who have that big a heart and the courage to
take that leap of faith, or the confidence in themselves to do it that fair and square. Today the
kind of life that Mukund and Vinita have given to the two girls is a pure selfless karma not many
_ of us can take credit for. Mukund to us was always known to be an honest, simple, hardworking
family man with a heart of gold- he may have made a gross mistake but he has also done a lot of
good not many can boast of. He has been a dutiful father, son, husband, and a great neighbor.

| will close my letter to you with a plea- " to err is human- to forgive divine! | am hopeful that
Mukund would have learned his lesson and that the honorable US courts will grant him leniency
in his sentencing.

I thank you for the opportunity to share my thoughts.

Regards,
Radhika Mukhija
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 101 of 119

Attachment C-19

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 103 of 119

Attachment C-20

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 104 of 119
The Honorable John C, Coughenour

United States District Judge
United States Courthouse
700 Stewart St., #16229
Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC

Dear Judge Coughenour,

My name is Amaresh Ramaswamy and | have known Mukund Mohan for over nine years since 2012 when | was the
Director of Finance for Microsoft India. | was first introduced to Mukund by a company founder at a startup event and |
was immediately drawn by his energy and selfless Giving in coaching and mentoring others. Speaking to multiple
industry leaders, investors and entrepreneurs, | realized the unparalleled respect, reputation and affection that
everyone had for Mukund, and hired him to build and lead the Microsoft Startup Accelerator in India in 2012. He was an
outstanding leader, going on to coach and inspire tens of young companies and so many of them owe their very
existence and success to him. Mukund was also a great motivator for all of us on the Microsoft leadership team, guiding
us to think big, innovate and help others in the technology ecosystem become successful.

Mukund has since become a great friend, a good sounding board and a wise counsel for me on so many fronts. | have
reached out to him so many times over the years when faced with a difficult decision at work, an investment decision or
a career choice. He has always been available to listen and is always generous with his time to guide me through any
situation, with no expectation of anything in return. He can see the good in people and help them bring their best to

work. He is always open and honest in his feedback, empathetic and humble in his approach and | have always enjoyed
working and interacting with him.

Over the years, | have come to know his family and children well, and | respect Mukund as an adoring and supportive
father that always puts his family first and is greatly loved by them. Whether playing tennis with his son or chaperoning
his younger daughters to dance lessons or coaching his elder daughter in computer programming, | have always known
Mukund to be a caring, passionate, dependable and responsible parent often sought out for advice by other parents.

| was shocked by the events of summer 2020 and understand the circumstances of the issue. While | do not condone the
behavior, | also do not believe they reflect Mukund’s entire work and personal history and his true character. Over the
years he has been infinitely generous with his time and intellect with me and | have closely observed him helping my
colleagues and other industry leaders. So many look up to him as a role model and | still believe he has a lot to offer to
help others. | can say with total confidence that few have contributed to society and the success of others in a way that

Mukund has. | find Mukund now deeply reflective and digging deep to understand what motivated him to go down a
path that does not reflect his true nature and is re-committing to his family and helping others.

Mukund is a good person and a true friend and | am always happy to recommend him as a mentor, and pray that he be
given a fair judgement that also considers the immeasurable good that he has done and all the lives he has positively

impacted, so he can put his own life and family back together. | am confident he will continue to help others and make a
big difference in people's lives with all his care, energy, enthusiasm and knowledge.

| would sincerely request you to take this character letter into consideration as you make a fair decision. Thank You.

aAmaresh Narayan Ramaswamy

Email: amareshr@live.com
Tel. 491.7829400100
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 105 of 119

Attachment C-21

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 106 of 119

To

The Honorable John C. Coughenour
United States District Judge
United States Courthouse

700 Stewart St., #16229, Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC

Dear Judge Coughenour:

| have known Mukund since 2016 after we moved into Yarrow Point, WA neighborhood. We met
through our kids; both of our kids share a passion for sports, especially cricket and football. | also
coached the kids cricket team for 2 years. Mukund and | drove to several cricket games together in the
Greater Seattle area. Also, we traveled to California together on a couple of trips, as a coach and parent
guardian for the kids cricket team.

During this time, | have had the opportunity to observe, and interact with Mukund. | found him to be a
committed parent. He was always available to help all kids, not just his own, be it throwing balls,
cheering them on the sidelines, giving them a pep-talk, running errands, scouting/planning for practices
and game, lifting the energy or whatever was required. It was clear that Mukund was the confidant
"uncle" to the kids on the field and he lifted everyone's energy on and off the field with his positivity and
brought the club together with a joyous spirit.

While my association with Mukund has only been for 5 years, | have found him to be a loving and caring
person. He has been at hand to help me in various ways and | have noticed that he has done so for many
of our friends as well. | have talked to him a few times since the summer of 2020 and believe he has
deeply introspected his actions, re-discovered his moral compass and is profusely apologetic that his
actions have let many people down, in addition to breaking the law. If given a second chance, | do
believe Mukund will be a good citizen once again and make a positive impact to the society. He has a lot
to offer to the communities he is involved in and across many dimensions.

Regards

hargava Vadapalli.
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 107 of 119

Attachment C-22

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 108 of 119

Arun Vaidyanath
7066 Avenida Rotella
San Jose, CA 95139
March 29, 2021

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC

Dear Judge Coughenour:

Please accept my kind greetings. | am writing this letter as a reference for Mukund Mohan. Mukund
is a very close friend who | have known for over 25 years. | met Mukund in 1996 - | moved to
California and reacquainted with a family friend who introduced him to me.

In a nutshell, | consider Mukund an ethical, sincere and helpful individual with whom | have share
cherished memories, turn to for advice, had babysit my son and trust implicitly. | also have little
doubt that my feelings are not unique and you will receive similar confirmation from others who
love Mukund and are concerned about his well-being and future.

| would describe Mukund as a person with deep convictions and someone who passionately follows
his beliefs. Knowing Mukund and his family for a long time, | know his personal values and beliefs
come from strong morals influenced and imbued into him by his parents and family. It is with this
value system that Mukund jumps in whole-heartedly to help anyone in need. | can cite several
examples here but Mukund has come through for me and my family repeatedly - on many
occasions initiating the offer himself. During the occasion of a family death anniversary, Mukund
offered to help and took time off from work to play an important role as part of the ceremony.
Beyond this extremely personal gesture, Mukund has advised us on many occasions, using his
experience to help navigate cornplex choices.

On the professional front, Mukund has always stretched himself to learn and grow and this is
evident in his rapid growth and broad entrepreneurial experience. He has a tremendous network
building capability and this again comes from his genuine approach of making real connections. |
recall during my son’s coming of age ceremony, Mukund and his lovely wife, Vinita made a one-day
trip all the way to California to be part of the special occasion.
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 109 of 119

The Honorable John C. Coughenour
March 29, 2021
Page 2

Given what | know and believe, the news of this criminal charge truly surprised me. | have spoken to
Mukund on multiple occasions and understand that he too is at a loss on how to explain this. He is
truly repentant on the damage this has caused and it is evident that Mukund regrets the harm he
has put on the people hurt by his actions. Consequently, he has immersed himself into what he
does best - faith in God and serving his community.

Certainly, Mukund has made some mistakes, which | know he deeply regrets having committed, and
for which he will make full reparations. Everyone deserves a second chance and with your
judgement, the justice system can give Mukund a new opportunity. | am certain that Mukund will
fully avail of this to atone for his misdeed.

Sincerely,

Arun Vaidyanath
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 110 of 119

Attachment C-23

United States v. Mukund Mohan
No. CR21-041JCC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 111 of 119

The Honorable John C. Coughenour
United States District Judge

United States Courthouse

700 Stewart St., #16229

Seattle, Washington 98101

Re: United States v. Mukund Mohan, No. CR21-00041JCC

Dear Judge Coughenour,

| am Arthi Vijayaraghavan, Mr.Mukund Mohan’s cousin. | have known Mukund all my life as a
caring older brother. Growing up, we lived in the same city fora period of time, visited each other
during holidays, and spent time together visiting our family's native village in South India, Even
though | do not have a brother (born to my parents), | never felt the need for one as Mukund was
always there for both me and my sister.

As a kid he was a typical playful brother playing pranks on us and enjoying a nice time with family.
He was a role model for me in spoken English as he had much more exposure than me, and
academic excellence. From a young age one of the most important qualities which has always
stood out for me is his genuine affection for people and honest concern about the things affecting
their life.

In India, when he was growing up his family had household help. They were Prakash the errand
boy, Mallika the cook and house maid. | have seen his interactions with them up close. They were
considered as family and Mukund always ensured he set a very good example to us kids on how
to treat everyone around with respect and dignity. He was also helpful to them and supported
them in various hardships they faced in their lives. He never differentiated people based on their
status, he treated them the same irrespective of their station in life.

During my middle school years, he went away to study engineering and was very focused in
shaping his career. His choice of colleges and field of study was a big influence in my own
academic decisions as well. As | was finishing up high school, he was very proud of my academic
achievements, and motivated me to go to a top ranked school in India. He guided me in my course
choices as well. This is not just my experience, but that of all of us younger cousins in our family.
He was always there guiding and influencing our decisions in various aspects of our life. From him
all of us learnt the value of hard work and being honest in our efforts.

| was finishing up my engineering studies in India, when he left for the United States to pursue
his education. As has been the case with most of my life journey | followed him to the United
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 112 of 119

States as well for my own higher education. During the first year of my Master’s he helped me
financially for my course work. When | stayed at his house during my first winter vacation, | could
understand the hard work, and dedication with which he had built a/life for himself in this
country. He had finished his Master’s with amazing research work, worked in top companies and
also launched his own venture in a short period of time. In spite of all this success he is a very
simple man, who is never flashy or shows off his success. He always approached everyone with
an attitude of how | can help you and what can | learn from you.

He has mentored a lot of people in his life. He has extended his support for educational needs
through financial assistance and guidance. Mentored individuals and startups in the best possible
way, always setting them up for success. Despite his busy schedule he has always been a very
loving son, brother, father and friend to many of us.

Apart from being a role model in his profession he and his wife Vinita have created a loving family.
His house has always been welcoming and supportive to all of us. He has raised amazing kids,
who are kind and purpose driven in their lives. | believe your true values and beliefs are reflected
in the way you raise your kids as they are the closest to you. All four of his kids have imbibed the
qualities of hard work, honesty and genuine care for people from their parents.

Regarding the current situation, when | learnt about the incident from him it was very shocking.
He was extremely remorseful and was genuinely upset. This incident has made him introspect
his actions and | am sure that this will be the single low point in his life. He will learn from this
incident and make amends appropriately. | request you to consider our family's request and give
him another chance. He will always be my affectionate brother guiding me through life's ups and
downs.

Thanks,

Arthi Vijayaraghavan
Email: arthi. prashanth@gmail.com
Phone: 312 752 7044

Dale Sure. 2) 2021,
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 113 of 119

EXHIBIT D
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 114 of 119

HOW TO DEAL WITH STARTUP FAILURE. A
PERSONAL STORY

JUNE 9, 2012 MUKUND MOHAN 38 COMMENTS
I have failed in as many startups as I have been successful.

Since I tend to tinker a lot, I have also failed at many of my side projects. In fact I have the
distinction of not having succeeded in any of my side projects in the last 4 years (4 side
projects).

If however, you count the lessons learned, I have been enriched.

The first project was an idea that was going to provide “price transparency”. The site was
registered as pricearoo.com. I had a team of 2 build it, got a prototype ready, did a lot of leg
work to understand the products the site should give your pricing information about. But I
never launched it. I realized that building stuff is rather easy, but I feared it was too small a
feature for people to take notice. 6 months later Priceonomics was launched. I am not privy
to how they are doing but its a good start.

Ship early. Your product will have a lot of bugs. Ship early. It wont be perfect. Just ship the
product. You will feel miserable about the fact that its not “quite ready”. Ship it already. Get
people to use it or at least give you feedback. Ship.

I also failed at an eCommerce company. Technically it is still going, but I was a miserable
failure at it. I just was not prepared for the rough and tumble of both managing real
“inventory” or lots of blue collar suppliers. I hired too quick, did not manage expectations
well, and had negotiated a very poor deal with the investors. The capitalization table was so
messed up, that no new investor was willing to fork up money for the company. There were
way too many lessons | learned but the most important was work with people you like and
trust.

These are recent (last 1 year). Let me tell you about my first failure.

I left Univ of Maryland, (Baltimore County) in 1994 to head to California for a startup. Fresh
out of college, I was not quite a rockstar programmer that I thought I was. The first project
required me to get up to speed on a language (Visual C++) that I was unfamiliar with and a
functional area (procurement) which I did not comprehend. 4 months into a “delivered”
prototype, the client kicked us out. The entire project had to be rewritten because we built
a very buggy prototype. The company failed. I was not even sure what I learned at that
point. Except maybe I needed more experience and | needed to be a better developer. That
experience colored my judgment on services companies though. I never wanted to build a
consulting company after that.
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 115 of 119

For all the young, newly minted graduates who are going down the entrepreneurial journey
- Celebrate your first failure. Take your friends out for a lunch or drinks. Share what you
learned. After that dinner / lunch forget about that failure but write down what you
learned. Email it to yourself but leave it unread. Archive it. Open it after 2 years. If you dont
laugh at that email you sent to yourself, I will send you a free t-shirt. Get a job at a startup
where you can learn from someone else making mistakes.

If I could tell you one thing I wish I knew now that I did not know when I failed at those
things, it would be: Iam happier I failed. Not when I failed, but much later. I felt awful after
each failure, but moved on.

Nobody cares that you failed. Except you.

Think about the last time anyone at an interview asked you if you got an F in school.
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 116 of 119

EXHIBIT E
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 117 of 119

KAMAN CONSULTING, LLC
Lonnie Kaman, MA, LMHC
22722 29th DR. SE Suite 100
Bothell, WA 98021
206-719-5658

July 11, 2021

Robert Westinghouse
Via email: rwestinghouse@yarmuth.com

RE: Mohan, Mukund Assessment

Dear Mr. Westinghouse,

At your request, I began working with Mukund Mohan on May 11, 2021, and have seen him
weekly since that date. We have met a total of 8 times to date. We have been doing Cognitive
Behavioral Therapy in our sessions together. It is my understanding that Mr. Mohan is scheduled
for sentencing before the Honorable John C. Coughenour, later this month.

Mr. Mohan has been honest and forthcoming with me during our sessions. He has sincerely
indicated a desire to understand his motivation for committing the alleged offense.

Mr. Mohan has shown a deep regret for his actions and has been tearful throughout many of our
sessions. He disclosed to me that he cries everyday about what he has done. He has stated many
times that he can’t believe he crossed this moral boundary and will work hard the rest of his life
to gain back the respect of his wife and children, friends and colleagues.

I believe Mr. Mohan takes this situation very seriously and is extremely remorseful for his poor
decision making resulting in the instant offense. He stated he wants to continue mental health
treatment to better understand himself and to make sure this never happens again. It is my
professional opinion that with continued mental health treatment, Mukund Mohan has a low risk
of reoffending and poses no danger to the community.

Respectfully submitted,

ie Kaman, MA, LMHC
Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 118 of 119

EXHIBIT F
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Case 2:21-cr-00041-JCC Document 54 Filed 07/13/21 Page 119 of 119

© 2021 Mukund Mohan Copyright. Esports Entertainment Group SGMBL Page 1
Company Brief: Esports Entertainment Group (SGMBL) The Opportunity
$15.49, Range: ($2.04 52WL -S20.74 52WH) EEG enables gambling on eSports. This is a market growing from $750M in
12.7MM Shares outstanding 7.34MM Float. 2020 to $3.5B in 2025 — sub segment of overall gambling. 20 states in US allow
Market Cap: $226M it already and rest are joining.
Year Revenue Growth Notes With Malta based license this is a GLOBAL opportunity giving EEG 150
2021 S18MM N/A-— previous rev | Was $15MM in jurisdiction opportunity — not just US. eSports are played by 425MM young,
negligible Oct 18-28-year-old gamers.
2022 (E) S70MM 288% Was $42MM in This market is very new and growing. Gamers are thrilled with the new Sony PS
Jan and Microsoft XBOX and sharing their games on Twitch or YouTube.
2023 (E) $156M 112% Was $72M in Jan The large Esports networks are partnering with EEG to create gambling
opportunities.
Risks Short term catalysts
1 The big players like Draftkings or FanDuel could get into this, but the A) Closed $30MM in funding Feb 15* to further acquire and grow business
opportunity to be partnered with specific games and platforms is unique. B) Raised guidance for 2022 with acquisitions from $42MM to $70MM
2 Smaller competitors are Boom fantasy, Stars Draft and Draft Day but EEG is C) New Jersey license approval in Spring — March / April
the early mover. D) Raising guidance to 1.7X guidance given in Jan
3 The stock has run up a lot from $4 in Oct 2020 and could take time to E) Dec resigned agreements with existing partners
consolidate F) Multiyear agreement with Philadelphia Eagles, LA Kings. LA Galaxy, Signed
Baltimore Ravens as well last week.
Comparable Expected Stock Price
Stock MCap | NTM P/S Notes Multiple Stock Price Likelihood
DKNG $22B 44x HIGH 3X (Current) $15.7
FUBO $2.7B 12X Rev from streaming 4x $19.7
GMBL $223M | 3.1X LOW 6X $29.5 Most Likely
GNOG $1.16B | 12.8X 8X $39.7
12X $60.1
News:

With Helix eSports, GMBL acquires: 1) five esports centers, including two of the largest in the US; 2) Genji, a best-in-class esports analytics platform, and 3) LANdual, a
proprietary player-vs-player wagering platform that enables skill-based wagering on third-party video games both in gaming centers and eventually remotely.
LANdual has relationships with most major game publishers and a pilot program underway with the New Jersey Dept. of Gaming Enforcement

GMBL increased guidance for FY22 revenues by 68% to $42 million. We increase our FY21 revenue estimate by 15% to $15 million and our price target by 14% to $8,
which assigns a six-times multiple to FY:21 projected revenues.

It again raised guidance to $70M today Feb 16".

The company added UK and Irish gambling licenses through a July acquisition and acquired its first US license in August through a partnership with a New Jersey
casino operator. Launch in April.

Esports Entertainment has nearly $42 million of cash to fund acquisitions, platform development and tournament hosting. Management is guiding for FY:21 revenues
of $18 million up from $13M.

Overview

EEG is an eSports company. has acquired multiple businesses over the last year to drive growth and has gone from 15 employees to over 150 in 8 months. They have
acquired business to boost their topline to $70+M in 2022 from previous guidance of $42M.

There are 3 parts to the business. Esports entertainment (setting up leagues, providing software to manage leagues, etc.), Skill based wagering like SSKLZ and
gambling like SDKNG.

Author: https://twitter.com/mukund 12/6/2020


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