Mr. Smith has more than twenty (20) years of auditing and accounting experience
- Date
- 2020-07-21
Summary
Exhibit A, Doc 261-1 in In re Panthera Enterprises, LLC, No. 2:19-bk-00787, a Chapter 7 case in the U.S. Bankruptcy Court for the Northern District of West Virginia, filed December 28, 2020. It reproduces the Trustee's Application to Employ Accountant, filed August 11, 2020 as Doc 216, in which Trustee Aaron C. Amore asks to employ Kelly T. Smith and Smith, Elliot, Kearns & Company, LLC to provide auditing services for the Debtor. The application describes Mr. Smith's more than twenty years of auditing experience and proposes rates of $190.00 per hour, $100.00-$130.00 for other staff and $90.00 for administrative assistants. It includes a certificate of service dated August 11, 2020. The five-page exhibit ends with the first page of an order signed by United States Bankruptcy Judge Paul M. Black.
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No.
No.2:19-bk-00787
2:19-bk-00787 Doc
Doc216
261-1Filed
Filed
08/11/20
12/28/20Entered
Entered
08/11/20
12/28/20
10:42:56
16:20:07Page
Page
1 of14
of 5
Exhibit A
UNITED STATES BANKRUPTCY COURT
FOR THE NORTHERN DISTRICT OF WEST VIRGINIA
IN RE:
PANTHERA ENTERPRISES, LLC Case No. 19-00787
Debtor. Chapter 7
APPLICATION TO EMPLOY ACCOUNTANT
The undersigned Trustee herein, represents that:
1. On or about July 21, 2020, the undersigned was appointed Trustee of the
above named Debtor, is qualified and is now acting as such Trustee.
2. The Trustee requests this Court authorize him to employ Kelly T. Smith
CPA, CGMA, MBA and the firm of Smith, Elliot, Kearns & Company, LLC, whose
business address is 19405 Emerald Square, Suite 1400, Hagerstown, MD 21742.
Mr. Smith has more than twenty (20) years of auditing and accounting experience
as a practitioner in public accounting practice. He has expertise in the design and
execution of internal control audits, efficiency audits, and compliance audits. He is a
member of the American Institute of Certified Public Accountants as well as the
Pennsylvania and Maryland Institutes of Certified Public Accountants. His firm,
Smith, Elliot, Kearns &Company is licensed to perform accounting services in the
State of West Virginia.
3. The Trustee requires the professional services of an Accountant to provide
auditing services for the above-named Debtor. The Trustee requests that Kelly T.
Smith CPA, CGMA, MBA and the firm of Smith, Elliot, Kearns & Company, LLC be
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approved as Accountant to provide the Trustee with auditing service. Although the
Trustee has previously moved to employ John P. Lantzy, CPA and the firm of
Smith, Elliot, Kearns & Company, LLC whose expertise is necessary for tax advice
and tax preparation, Mr. Kelly’s expertise in performing audits is also necessary for
proper administration of the above-named Debtor’s bankruptcy estate.
4. To the best of the Trustee’s knowledge said Accountant and Firm has no
connection with the Debtor, the creditors or other parties in interest.
WHEREFORE, Trustee prays that he be authorized to employ Kelly T. Smith
CPA, CGMA, MBA and the firm of Smith, Elliot, Kearns & Company, LLC, at a rate
of One Hundred and Ninety Dollars ($190.00) per hour with other staff billing at a
rate of One Hundred to One Hundred and Thirty Dollars ($100.00-$130.00) per
hour and administrative assistants at a rate of Ninety Dollars ($90.00) per hour.
Fee applications will be filed with this Court for approval of all fees and expenses
incurred as an Accountant employed by the Trustee.
Respectfully submitted by:
/s/ Aaron C. Amore
Aaron C. Amore, Trustee
WVSB No. 6455
206 West Liberty Street
P.O. Box 386
Charles Town, WV 25414
Phone: 304-885-4111
Facsimile: 866-417-8796
E-mail: aaron@amorelaw.com
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CERTIFICATE OF SERVICE
I hereby certify that the foregoing APPLICATION TO EMPLOY
ACCOUNTANT was served upon the following individuals at the addresses listed
below, by placing a true and correct copy thereof in the United States mail, postage
prepaid or via email or CM/ECF, on this 11th day of August, 2020.
Electronically via E-mail:
John P. Lantzy jlantzy@sek.com
Kelly T. Smith ksmith@sek.com
Electronically via CM/ECF:
• Debra Lee Allen dallen@spilmanlaw.com
• Aaron C. Amore amorewvt@gmail.com,
aca@trustesolutions.net;jackiewvt@gmail.com;annwvt@gmail.com
• Robert S. Bernstein rbernstein@bernsteinlaw.com,
cwirick@bernsteinlaw.com;cwirick@ecf.courtdrive.com;rbernstein@ecf.courtdr
ive.com
• Julia A. Chincheck jchincheck@bowlesrice.com
• Spencer D. Elliott selliott@lgcr.com
• Leslie Gallian leslie_gallian@wvsb.uscourts.gov
• Douglas E. Kahle dkahle@basnightkinser.com
• Gary O. Kinder gary.o.kinder@usdoj.gov
• Travis Alan Knobbe tknobbe@spilmanlaw.com, dambrose@spilmanlaw.com
• William J. Leon jayleon@comcast.net
• Salene Rae Mazur Kraemer skraemer@bernsteinlaw.com,
salene@ecf.courtdrive.com,
• John J. Richardson jrichardson@bernsteinlaw.com
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• Zachary James Rosencrance zrosencrance@bowlesrice.com,
ajones@bowlesrice.com
• Lisa Smolder lisa_smolder@wvsb.uscourts.gov
• United States Trustee ustpregion04.ct.ecf@usdoj.gov
• Eric Michael Wilson eric.m.wilson@wv.gov, lora.l.rutledge@wv.gov
The following individuals have not been served via U.S. Mail as two prior
motions by the Trustee resulted in all mail being returned to the Trustee as
undeliverable due to incomplete addresses:
Rob Duncan
Manager/Duncan Development Group, LLC
Rob Duncan
Manager/TR&L, LLC,
a Virginia Limited Liability Company
Successor to SMI, LLC,
a Virginia Limited Liability Company
Bruce Hardy
Stacie Hardy
Mark A. Lindsay
707 Grant Street, Suite 2200
Pittsburgh, PA 15219
Anthony McIntyre
Timothy Miller
John J. Richardson
Bernstein-Burkley, P.C
707 Grant Street, Ste. 2200
Pittsburgh, PA 15219
/s/ Aaron C. Amore
Aaron C. Amore
No.
No. 2:19-bk-00787 Doc
2:19-bk-00787
SIGNED
Doc235
261-1Filed
Filed 12/28/20Entered
10/06/20 Entered 12/28/20
10/06/20 16:20:07Page
11:26:23 Page
1 of51
of 5 ________________________________
THIS ORDER HAS BEEN ENTERED ON THE
Paul M. Black
DOCKET.
UNITED STATES BANKRUPTCY JUDGE
PLEASE SEE DOCKET FOR ENTRY DATE.
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