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Complaint — Concessions HH, JV v. The United States Small Business Administration (Dkt. 1, N.D. Ga.)

Summary

A petition for judicial review by Concessions HH, JV against the United States Small Business Administration in the U.S. District Court for the Northern District of Georgia, Atlanta Division, dated April 29, 2024. The petitioner, a Georgia joint venture in the food concessions business at the Atlanta airport, seeks review of an Office of Hearings and Appeals order upholding the SBA's denial of forgiveness of its $2 million Second Draw PPP loan. The petition states the SBA applied its Corporate Group Maximum Rule, which caps PPP loans to a single corporate group, even though the CARES Act waives affiliation rules for hospitality businesses with a code beginning with 72. It asks the court to set aside the decision, direct forgiveness of the loan and vacate the rule as contrary to the CARES Act.

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“Complaint — Concessions HH, JV v. The United States Small Business Administration (Dkt. 1, N.D. Ga.).” Original at archive.org. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/complaint-concessions-hh-jv-v-the-united-states-small-business-adminis-799f9a8114/, SHA-256 ecce07a7e2e36b42b7d440ac7f9228f1a734ab299d71a06942f4af683cc678aa.

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                IN THE UNITED STATES DISTRICT COURT
                   NORTHERN DISTRICT OF GEORGIA
                          ATLANTA DIVISION

CONCESSIONS HH, JV,

       Petitioner,
                                              Civil Action File No.
v.

THE UNITED STATES SMALL
BUSINESS ADMINISTRATION,

       Respondent.


                     PETITION FOR JUDICIAL REVIEW

      Petitioner Concessions HH, JV (“CHH”) hereby petitions the court for review

of the Order of the Office of Hearings and Appeals (“OHA”) denying CHH’s appeal

of a Paycheck Protection Program (“PPP”) loan review decision issued by the U.S.

Small Business Administration (“SBA”).

                                INTRODUCTION

      1.     This action seeks judicial review of the SBA’s decision denying

forgiveness of a Paycheck Protection Program (“PPP”) loan CHH obtained pursuant

to the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”), Pub.

L. No. 116-136, 134 Stat. 281 (2020), codified at 15 U.S.C. § 636(a)(36)–(37).

Because the SBA’s decision (1) rests on an unlawful SBA regulation that directly

contravenes the governing statute and (2) arbitrarily and capriciously applies the SBA


                                          1
regulation even on its own terms, the Court should review and reverse the SBA’s

decision and direct it to forgive CHH’s PPP loan.

                                       PARTIES
         2.   Petitioner CHH is a Georgia joint venture headquartered in Atlanta,

Georgia and jointly owned by Concessions Intl., LLC and H&H Hospitality, LLC.

CHH is in the food concessions business: It operates in the Atlanta International

Airport, where it provides food services that allow patrons to select and pay for food

items.

         3.   Respondent SBA is a federal agency created and governed by 15 U.S.C.

§ 633 et seq. The CARES Act authorizes the SBA to administer the PPP.

                           VENUE AND JURISDICTION

         4.   Because CHH brings this petition for judicial review pursuant to the

CARES Act and SBA regulations, this Court has jurisdiction of this dispute under

28 U.S.C. § 1331.

         5.   Venue is proper in this judicial district pursuant to 28 U.S.C. §

1391(c)(2), (e) and 5 U.S.C § 703 because CHH maintains its principal place of

business in this judicial district.

         6.   SBA regulations provide that the agency’s “[f]inal decisions may be

appealed to the appropriate Federal district court.” 13 C.F.R. § 134.1211(g); see also

13 C.F.R. § 134.1201(d) (“An appeal to OHA is an administrative remedy that must


                                          2
be exhausted before judicial review of a final SBA loan review decision may be

sought in a Federal district court.”).

      7.     The SBA’s decision in this matter became final on April 19, 2023, 30 days

after service of the OHA’s March 20, 2023 decision affirming the SBA’s initial loan

review decision. 13 C.F.R. § 134.1211(d).

        STATUTORY BACKGROUND & PROCEDURAL HISTORY

I.    Recognizing COVID-19’s Particularly Severe Effects on Hospitality
      Businesses, Congress Grants Such Businesses More Generous PPP
      Conditions, Including Waiving SBA Affiliation Rules
      8.     The COVID-19 pandemic caused “devastating consequences for lives

and health” and “massive economic disruption.” Camelot Banquet Rooms, Inc. v.

U.S. Small Bus. Admin., 24 F.4th 640, 644 (7th Cir. 2022). “Congress responded

with several rounds of massive economic assistance, including the Paycheck

Protection Program.” Id.

      9.     This congressional response began in March 2020, when Congress

passed the CARES Act, Title I of which created the PPP. Pub. L. No. 116-136, 134

Stat. 281 (2020), codified at 15 U.S.C. § 636(a)(36).

      10.    The PPP is a “‘new loan program to be administered by the SBA under

Section 7(a) of the Small Business Act.’” Defy Ventures, Inc. v. U.S. Small Bus.

Admin., 469 F. Supp. 3d 459, 465 (D. Md. 2020) (quoting Camelot Banquet Rooms,

Inc. v. U.S. Small Bus. Admin., 458 F. Supp. 3d 1044, 1050, (E.D. Wis. May 1,


                                          3
2020)). Under the PPP, “many small businesses became eligible for low-interest

loans that would be guaranteed by the federal government and even eligible for

forgiveness if the businesses used them, in essence, to keep employees on the payroll

during the economic downturn.” Camelot Banquet Rooms, 24 F.4th at 644. Through

the PPP, participating banks made SBA-guaranteed loans to eligible entities. See

Defy Ventures, 469 F. Supp. 3d at 465. And the CARES Act provides that these loans

would be forgiven if the borrower used the loan funds for statutorily approved

purposes, such as payroll expenses. See id.; 15 U.S.C. § 636m.

      11.     Congress initially appropriated $349 billion for the PPP, and then

appropriated an additional $310 billion in April 2020. Pub. L. No. 116-139, 134 Stat.

620 (2020).

      12.     On December 27, 2020, Congress enacted the Economic Aid Act,

which authorized borrowers who obtained initial PPP loans (“First Draw” loans) to

obtain additional “Second Draw” PPP loans. See Pub. L. 116-260, 134 Stat. 1182,

codified at 15 U.S.C. § 636(a)(37); see generally MoveCorp v. Small Bus. Admin.,

No. CV 20-1739 (CKK), 2021 WL 3144943, at *3 (D.D.C. July 26, 2021); SBA,

Business Loan Program Temporary Changes; Paycheck Protection Program

Second Draw Loans, 86 Fed. Reg. 3,712, 3,712 (Jan. 14, 2021). The Act

appropriated about $284 billion to fund such loans. See 134 Stat. at 2019.




                                         4
      13.    Second Draw loans were subject to the same general statutory

framework as First Draw loans, though with slightly tightened conditions. See 15

U.S.C. § 636(a)(37)(B). For example, the maximum loan amount for a single First

Draw loan was $10 million, 15 U.S.C. § 636(a)(36)(E), while the maximum loan

amount for a single Second Draw loan was $2 million, 15 U.S.C. § 636(a)(37)(C).

Similarly, while a business entity was eligible for First Draw PPP loans if it had 500

or fewer employees, 15 U.S.C. § 636(a)(36)(D)(i)(I), to be eligible for Second Draw

PPP loans the entity must have had 300 or fewer employees, 15 U.S.C.

§ 636(a)(37)(a)(iv)(I)(aa).

      14.    Congress provided that PPP loans would be made “under the same

terms, conditions, and processes” that applied to the SBA’s preexisting 7(a) Loan

Program. 15 U.S.C. § 636(a)(36)(B); see also, e.g., U.S. Small Bus. Admin. v.

Weather King Heating & Air, Inc., 648 B.R. 200, 205 (N.D. Ohio 2023) (“The PPP

was inserted beneath the umbrella of SBA's robust 7(a) Loan Program.”). The

CARES Act thereby sets a default rule under which many of the SBA regulations

that govern 7(a) loans apply to PPP loans as well. See id. These regulations include

the SBA’s affiliation rules, which among other things determine when multiple

corporate entities are sufficiently closely connected such that the SBA will aggregate

them together for the purposes of assessing eligibility for loan programs. See 13

C.F.R. § 121.103 (imposing detailed affiliation rules and further providing that

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separate affiliation rules “set forth in § 121.301” apply to “applicants in SBA’s

Business Loan … Programs”)1; 13 C.F.R. § 121.301(f).2

      15.    For example, just a few weeks after Congress enacted the CARES Act,

the SBA promulgated an interim final rule providing that a business “entity generally

is eligible for the PPP if it, combined with its affiliates [as determined under 13

C.F.R. § 121.103], … has 500 or fewer employees.” SBA, Business Loan Program

Temporary Changes; Paycheck Protection Program, 85 Fed. Reg. 20,817, 20,818

(Apr. 15, 2020) (emphasis added); see also id. at 20,819 (noting that “the detailed

affiliation standards contained in § 121.103 currently do not apply to PPP borrowers,

because § 121.103(a)(8) provides that applicants in SBA’s Business Loan Programs

(which include the PPP) are subject to the affiliation rule contained in 13 CFR

121.301”).

      16.    Importantly, in structuring the PPP Congress recognized that while the

severe consequences of the COVID-19 pandemic and subsequent public-health



1
  The version of this regulation applicable here was promulgated on February 23,
2021 and was effective from February 23, 2021 to January 4, 2022. See SBA,
Consolidation of Mentor-Prot´Eg´E Programs and Other Government Contracting
Amendments, 86 Fed. Reg. 10,732 (Feb. 23, 2021). For the Court’s convenience,
CCH has attached this version of the regulation as Exhibit A.
2
 The version of this regulation applicable here was promulgated on December 14,
2020 and was effective from March 11, 2020 to September 7, 2021. See SBA,
Express Loan Programs, 85 Fed. Reg. 80,581 (Dec. 14, 2020). For the Court’s
convenience, CCH has attached this version of the regulation as Exhibit B.

                                         6
measures were felt across the economy, food-service and other hospitality

businesses were “hit especially hard because in-person gatherings are forbidden.”

Camelot Banquet Rooms, 458 F. Supp. 3d at 1063; see also, e.g., M. Rae, Inc. v.

Wolf, 509 F. Supp. 3d 235, 250 (M.D. Pa. 2020) (“It is beyond peradventure that the

hospitality industry has been devastated by the COVID -19 pandemic.”). And this

economic devastation imposed “significant hardships” on the businesses themselves

and their employees. Oregon Rest. & Lodging Ass’n v. Brown, No. 3:20-CV-02017-

YY, 2020 WL 6905319, at *7 (D. Or. Nov. 24, 2020).

        17.     In response to these distinctive burdens, Congress extended special

solicitude to the hospitality industry, such as by applying more generous maximum-

loan-calculation rules for any business “assigned a North American Industry

Classification System code beginning with 72,” 15 U.S.C. § 636(a)(36)(C)(iv)—in

other         words,    businesses     in       the     hospitality     industry,   see

U.S.      Census       Bureau,       2017       NAICS     Definition,     Sector    72,

https://www.census.gov/naics/?input=72&chart=2017&details=72 (explaining that

this code refers to the “Accommodation and Food Services sector[, which]

comprises establishments providing customers with lodging and/or preparing meals,

snacks, and beverages for immediate consumption”).

        18.     Most significant here, while most businesses had their PPP eligibility

determined in accordance with the SBA’s affiliation rules, Congress provided

                                            7
different eligibility rules for hospitality businesses with 500 or fewer employees:

The CARES Act provides that for such businesses, “the provisions applicable to

affiliations under section 121.103 of title 13, Code of Federal Regulations, or any

successor regulation, are waived with respect to eligibility for a covered loan.” 15

U.S.C. § 636(a)(36)(D)(iv)(I) (emphasis added). And Congress repeated this rule

with the Economic Aid Act’s provisions governing Second Draw PPP loans: “The

waiver described in paragraph (36)(D)(iv) shall apply for purposes of determining

eligibility” of any hospitality business with 300 or fewer employees for Second

Draw loans. 15 U.S.C. § 636(a)(37)(E).

II.   The SBA Contradicts Congress’s Express Language and Imposes
      Affiliation Rules on Hospitality Businesses

      19.    The SBA initially recognized the significance of the CARES Act’s

waiver of affiliation rules: While the SBA’s April 15, 2020 interim final rule noted

that “[i]n most cases, a borrower will be considered together with its affiliates for

purposes of determining eligibility for the PPP,” it acknowledged that the CARES

Act’s waiver of “affiliation rules” for hospitality businesses “remain[s] in full force

and effect.” 85 Fed. Reg. at 20818 n.1. “As a result,” the SBA noted, “the affiliation

rules contained in section 121.301” and section 121.103 “do not apply to these types

of entities.” Id. (emphasis added).




                                          8
      20.    Just a few weeks later, however, the SBA proceeded to apply affiliation

rules to hospitality businesses notwithstanding Congress’s unequivocal instructions

otherwise. On May 4, 2020, the SBA promulgated another rule—never codified in

the Code of Federal Regulations—known as the “Corporate Group Maximum Rule.”

SBA, Business Loan Program Temporary Changes; Paycheck Protection

Program—Requirements—Corporate Groups and Non-Bank and Non-Insured

Depository Institution Lenders, 85 Fed. Reg. 26,324 (May 4, 2020). Without any

significant elaboration, this rule simply provides that “businesses that are part of a

single corporate group shall in no event receive more than $20,000,000 of PPP loans

in the aggregate,” and deems businesses to be “part of a single corporate group if

they are majority owned, directly or indirectly, by a common parent.” Id. at 26,325

(emphasis added). And remarkably, the SBA insisted this rule’s treatment of

corporate affiliates applies to all businesses, even those in the hospitality industry:

Without any explanation or justification whatsoever, the SBA announced that

“[b]usinesses are subject to this [Corporate Group Maximum] limitation even if the

businesses are eligible for the waiver-of-affiliation provision under the CARES Act.”

Id. (emphasis added).

      21.    On January 14, 2021, the SBA promulgated another regulation—which

the agency refers to as its “Consolidated First Draw PPP IFR”—intended to

incorporate the Economic Aid Act and consolidate in one place the myriad “interim

                                          9
final rules (and important guidance)” the agency had issued over the prior nine

months regarding eligibility for First Draw PPP loans. SBA, Business Loan Program

Temporary Changes; Paycheck Protection Program as Amended by Economic Aid

Act, 86 Fed. Reg. 3692, 3692 (Jan. 14, 2021). In doing so, the SBA double downed

on its defiance of the CARES Act’s waiver of affiliation rules—again without

offering any explanation. See id. at 3702 (restating the $20 million Corporate Group

Maximum Rule and reiterating that “[b]usinesses are subject to this limitation even

if the businesses are eligible for the waiver-of-affiliation provision under the CARES

Act”).

         22.   The same day, the SBA promulgated a regulation addressing Second

Draw PPP loans. SBA, Business Loan Program Temporary Changes; Paycheck

Protection Program Second Draw Loans, 86 Fed. Reg. 3712 (Jan. 14, 2021). This

regulation acknowledged that, under the Economic Aid Act, “[t]he affiliation rules

under 13 CFR 121.301(f) are waived with respect to eligibility for a Second Draw

PPP Loan” for hospitality businesses with 300 or fewer employees. Id. at 3718. At

the same time, however, the regulation adopted a Corporate Group Maximum Rule

for Second Draw loans, this time with a $4 million aggregate cap. Id. at 3720. The

regulation does not provide any detail on how this Corporate Group Maximum Rule

works and does not directly address whether this Rule also purports to trump the




                                         10
statutory waiver of affiliation rules: It simply provides that “Corporate group has the

same meaning as in … the Consolidated First Draw PPP IFR.” Id.

III.    The SBA Applies the Corporate Group Maximum Rule to Wrongfully
        Deny Forgiveness of CHH’s Second Draw Loan

        23.   This case involves the SBA’s denial of forgiveness of CHH’s Second

Draw PPP loan, for which CHH applied on May 29, 2021.

        24.   At that point, CHH had already successfully applied for a First Draw

loan. CHH is one of a group of 98 family-owned entities (collectively known as the

“Russell Group”), that together employ more than 1,100 individuals. But because

CHH is a hospitality business—it is assigned a North American Industry

Classification code beginning with 72 (722513)—and itself has fewer than 500

employees, it was plainly eligible for a First Draw loan under the CARES Act’s

waiver of affiliation rules. 15 U.S.C. § 636(a)(36)(D)(iv).

        25.   Accordingly, CHH applied for a $2 million Second Draw PPP loan, and

CHH’s lender, Citizens Trust Bank, approved and disbursed the loan on June 1,

2021.

        26.   On July 19, 2022, CHH filed PPP Loan Forgiveness Application Form

3508S, seeking full forgiveness of the Second Draw loan.




                                          11
        27.    On November 21, 2022, CHH received the SBA’s Final Loan Review

Decision entirely denying forgiveness of the loan.3 Notably, the SBA did not dispute

that CHH used the Second Draw loan for the statutorily prescribed purposes—

namely, to ensure the continued employment of its employees. See 15 U.S.C.

§ 636(a)(37)(J). Nor did it dispute that, pursuant to the statutory waiver of affiliation

rules, CHH satisfied the 300-employee limit applicable to Second Draw loans;

indeed, the SBA expressly “recommend[ed] denial even though borrower has a

NAICS 72 waiver of the affiliation rules.” Rather, the SBA rested its decision on a

single ground—that CHH “exceeded corporate group limit at the time of

disbursement.”

        28.    On December 21, 2022, CHH timely appealed the SBA’s Final Loan

Review Decision to SBA’s OHA.

        29.    On March 20, 2023, the OHA issued its decision affirming the SBA’s

Final Loan Review Decision.4 Again, the OHA’s conclusion relied solely on the

Corporate Group Maximum Rule. The OHA explained that when CHH’s Second

Draw loan was disbursed on June 1, 2021, the affiliates in CHH’s “corporate group”

had already obtained about $3.4 million in Second Draw loans. Because CHH’s $2


3
 CCH has attached a true and accurate copy of the SBA’s Final Loan Review
Decision as Exhibit C.
4
    CCH has attached a true and accurate copy of the OHA’s decision as Exhibit D.

                                           12
million loan put the “corporate group” total at $5.4 million (and thus over the $4

million maximum), the OHA affirmed the denial of forgiveness of CHH’s entire $2

million loan. The OHA Decision, in other words, determined that CHH’s affiliates

rendered it ineligible for any Second Draw PPP loan.

IV.   The SBA’s Decision to Apply the Corporate Group Maximum Rule to
      CHH Violates the Plain Statutory Text

      30.    The SBA’s application of the Corporate Group Maximum Rule to CHH

is contrary to the plain text, purpose, and context of the CARES Act and the

Economic Aid Act. It directly contravenes 15 U.S.C. §§ 636(a)(36)(D)(iv) and

636(a)(37)(E), which specifically waive the SBA’s “provisions applicable to

affiliations … with respect to [CHH’s] eligibility” for PPP loans.

      31.    The SBA recognizes that the statutory waiver of affiliation rules applies

to CHH and that CHH therefore falls under the 300-employee cap for Second Draw

loans. Yet it concluded—without explaining why—that this statutory waiver does

not apply to its Corporate Group Maximum Rule.

      32.    The SBA’s unreasoned decision flies in the face of the statutory text.

The waiver of affiliation rules applies broadly to the then-existing SBA affiliation

rules and “any successor regulation.” 15 U.S.C. §§ 636(a)(36)(D)(iv) (emphasis

added). The Corporate Group Maximum Rule is plainly such a “successor

regulation,” since it imposes a cap on PPP Loans based on an entity’s corporate



                                         13
affiliates. Indeed, the Rule adopts the same affiliate test (majority ownership by a

common parent) included in the expressly waived affiliation rules. See 13 C.F.R.

§§ 121.103(a)(1), (c)(1), 121.301(f).

      33.    The SBA’s decision also contradicts the underlying purpose of the

statutory waiver of affiliation rules: In response to the dire circumstances faced by

hospitality businesses and their employees, Congress sought to preserve such

businesses’ eligibility for PPP loans by directing the SBA to treat hospitality

businesses as distinct entities without regard to their affiliates.

      34.    Because the SBA’s application of the Corporate Group Maximum Rule

to CHH violates Congress’s command, its decision is “not in accordance with law”

and “in excess of statutory jurisdiction, authority, or limitations, or short of statutory

right.” 5 U.S.C. § 706(2)(A), (C). The SBA’s Final Loan Review Decision and the

OHA Decision to affirm should therefore be set aside. 5 U.S.C. § 706(2)(A).

V.    The SBA’s Manner of Applying the Corporate Group Maximum Rule
      Was Not Required by the Rule and Was Arbitrary and Capricious

      35.    Beyond resting on the plainly unlawful Corporate Group Maximum

Rule, the SBA’s decision applied the Rule in an arbitrary and capricious manner not

required by the Rule’s sparse text.

      36.    First, to conclude that CHH’s loan exceeded the $4 million cap, the

SBA determined that CHH’s affiliates had already obtained $3.4 million in Second



                                           14
Draw loans. And this $3.4 figure includes an affiliate’s $2 million Second Draw loan

that the SBA thinks is invalid and not forgivable because that affiliate (combined

with its affiliates) exceeds the 300-employee cap, and because that affiliate is not in

the hospitality industry and (in the SBA’s view) is therefore not subject to the

statutory waiver of affiliation. Notably, if the SBA had not counted this purportedly

invalid loan towards the $4 million cap, CHH’s loan would have been eligible for

forgiveness even under the Corporate Group Maximum Rule. This approach—not

required by the text of the Rule—is arbitrary and capricious.

      37.    Second, the SBA concluded that CHH’s entire loan was ineligible for

forgiveness even though on the SBA’s view CHH was still eligible for about

$600,000 of Second Draw loans. Again, this approach is both inequitable and not

required by the text of the Corporate Group Maximum Rule. Indeed, this approach

implies that the SBA would deny forgiveness of a restaurant’s entire $2 million PPP

loan if, when that loan was disbursed, its affiliates had already collectively received

$2,000,001 in loans—even if the restaurant had used the loan as intended to keep its

employees on payroll in extremely difficult economic circumstances. This result is

irreconcilable with both the statutory text, the purpose of the PPP, and elementary

principles of fairness.

      38.    For each of these reasons, the SBA’s decision to completely deny

forgiveness of CHH’s Second Draw loan was arbitrary, capricious, and (to the extent it

                                          15
constituted an exercise of discretion at all) an abuse of discretion in violation of

5 U.S.C. § 706(2)(A). The SBA’s Final Loan Review Decision and the OHA

Decision to affirm should therefore be set aside. 5 U.S.C. § 706(2)(A).

             FIRST CLAIM FOR RELIEF (JUDICIAL REVIEW)

      39.   This Court is authorized and empowered to review the SBA’s Final

Loan Review Decision and the OHA Decision for errors.

      40.   The SBA’s Final Loan Review Decision and the OHA Decision both

were erroneous as a matter of law, constituted arbitrary and capricious conduct by

the SBA, were made based upon a rule established through an excess of statutory

authorization, and constituted an abuse of discretion, all in violation of 5 U.S.C.

§ 706(2)(A), (C).

      41.   The Court should hold that the Final Loan Review Decision and the

OHA Decision were unlawful, should set aside the Final Loan Review Decision and

the OHA Decision, and should direct the SBA to grant forgiveness to CHH regarding

its PPP Loan.

                SECOND CLAIM (DECLARATORY JUDGMENT)

      42.   There is an actual and existing controversy between the parties as to the

correctness of the SBA’s decision to apply the Corporate Group Maximum Rule to

deny forgiveness of CHH’s Second Draw loan in its entirety.




                                        16
          43.    The SBA’s application of the Corporate Group Maximum Rule to

CHH’s Second Draw PPP loan was legal error, was arbitrary and capricious, was

made in excess of SBA’s statutory authority, and constituted an abuse of discretion

in violation of 5 U.S.C. § 706(2)(A), (C).

          44.    CHH is therefore entitled to a judgment declaring that the Corporate

Group Maximum Rule cannot be applied to businesses protected by the statutory

waiver of affiliation rules, and declaring that the SBA’s application of the Corporate

Group Maximum Rule to CHH’s Second Draw PPP loan was legal error, was

arbitrary and capricious, was made in excess of SBA’s statutory authority, and

constituted an abuse of discretion.

                                PRAYER FOR RELIEF

          WHEREFORE, CHH respectfully prays that the Court grant it the following

relief:

           i.     Grant CHH’s Petition for Review;

          ii.    Reverse and set aside the Final Decision and OHA Decision, and

                 direct the SBA to issue a new decision on CHH’s forgiveness

                 application forgiving its PPP Loan;

          iii.   Vacate the Corporate Group Maximum Rule and declare that it is not

                 authorized by, and is contrary to, the CARES Act;




                                           17
      iv.    Award costs and reasonable attorneys’ fees to the extent permitted

             by law; and

      v.     Grant such other relief as this Court may deem just and proper.

Respectfully submitted, this 29th day of April, 2024.

                                      /s/ Eric S. Fisher
                                      Eric S. Fisher
                                      Georgia Bar No. 250428
                                      BARNES & THORNBURG LLP
                                      3340 Peachtree Road N.E., Suite 2900
                                      Atlanta, GA 30326-1092
                                      Tel. (404) 264-4045
                                      EFisher@btlaw.com

                                      Kian J. Hudson
                                      (pro hac vice application forthcoming)
                                      BARNES & THORNBURG LLP
                                      11 South Meridian Street
                                      Indianapolis, IN 46204
                                      Tel. (317) 229-3111
                                      Kian.Hudson@btlaw.com

                                      Counsel for Petitioner Concessions HH, JV




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