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United States v. Vance Warren Houston — Plea Agreement, Middle District of Florida (Document 178)

Summary

A plea agreement between the United States and defendant Vance Warren Houston, filed August 3, 2026 as Document 178 in Case No. 8:25-cr-00516-WFJ-CPT in the U.S. District Court for the Middle District of Florida. Houston agrees to plead guilty to Count Two, wire fraud, which carries a maximum sentence of 30 years imprisonment and a fine of $1,000,000; Count One is to be dismissed at sentencing. The agreement provides for full restitution of $112,125.73 to the Small Business Administration and forfeiture of $105,712.50 in proceeds. The factual basis states that Houston's application relied on a tax form nearly identical to forms submitted by co-conspirator Breus, and that Houston kicked back $11,800 of PPP funds to Breus. The 17-page agreement names defense attorney Daniel Hernandez and United States Attorney Gregory W. Kehoe.

Summary drafted by a model from the text of the original file linked on this page and checked by script against that text before publication. It is a navigation aid, not a reading of what the document proves. Where AI is used

Cite this document

“United States v. Vance Warren Houston — Plea Agreement, Middle District of Florida (Document 178).” Original at ecf.flmd.uscourts.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/plea-agreement-usa-v-breus-et-al-dkt-178-m-d-fla-1215040ef7/, SHA-256 fd39c097f99e66c585ab0febfc0899651b2b999c7b659873da8609f3977affa4.

Full text

Case 8:25-cr-00516-WFJ-CPT       Document 178      Filed 08/03/26    Page 1 of 17 PageID 398


    AF APProrul DCfor SCN                                         Chief Approval   7@<
                          UNITED STATES DISTRICT COURT
                           MIDDLE DISTRICT OF FLORIDA
                                 TAMPA DIVISION

    UNITED STATES OF AMERICA

          v.                                CASE NO. 8:25-cr-516-WFJ-CPT

    VANCE WARREN HOUSTON

                                   PLEA AGREEMENT

          Pursuant to Fed. R. Crim. P. 11(c), the United States of America, by Gregory

    W. Kehoe, United States Attorney for the Middle District of Florida, and the

    defendant, Vance Houston, and the attorney for the defendant, Daniel Hernandez,

    mutually agree as follows:

    A.    Particularized Tenns

          1.     Count Pleading To

                 The defendant shall enter aplea of guilry to Count Two of the

    Indictment. Count Two charges the defendant with Wire Fraud, in violation of 18

    u.s.c. $ 1343.

          2.     Maximum Penalties

                 Count Two carries a maximum sentence of 30 years imprisonmeflt, a

    fine of $1,000,000, a term of supervised release of not more than 5 years, and a

    special assessment of $100 per felony count for individuals. With respect to certain

    offenses, the Court shall order the defendant to make restitution to any victim of the

    offense, and with respect to other offflenses, the Court may order the defendant to



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    make restitution to any victim of the offense, or to the community, as set forth

    below.

             3.   Apprendi v. New Jersqt


                  Under Apprendi y. New Jersey,530 U.S. 466 (2000), a maximum sentence

    of 30 years imprisonment may be imposed because the following facts have been

    admitted by the defendant and are established by this plea of guilty: the defendant

    received a benefit that was paid in connection with amajor disaster declaration

    under section 501 of the Robert T. Stafford Disaster Relief and Emergenry

    Assistance Act,42 U.S.C. $$ 5121-5207.

             4.   Elements of the Offense

                  The defendant acknowledges understanding the nature and elements of

    the offense with which defendant has been charged and to which defendant is

    pleading guilty. The elements of Count Two are

                  First,   The defendant knowingly devised or participated in a scheme
                           to defraud, or obtain money or property by using false
                           pretenses, representations, or promises;

                  Second: The false pretenses, representations, or promises \Mere about a
                          matertalfact;

                  Third: The defendatt acted with the intent to defraud; and
                  Fourth: The defendant transmitted or caused to be transmitted by wire
                            some communication in interstate commerce to help carry out
                            the scheme to defraud.




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           5.    Counts Dismissed

                 At the time of sentencing, the remaining count against the defendant,

    Count One, will be dismissed pursuant to Fed. R. Crim. P. 11(c)(1)(A).

           6.    No Further Charges

                 If the Court accepts this plea agreement, the United States Attorney's

    Office for the Middle District of Florida agrees not to charge defendant with

    committing any other federal criminal offenses known to the United States

    Attorney's Office at the time of the execution of this agreement, related to the

    conduct giving rise to this plea agreement.

           7.    Mandatory Restitution to Victim of Offense of Conviction

                 Pursuant to 18 U.S.C. S 18 U.S.C. U.S.C. g 3663A(a) and @),

    defendant agrees to make full restitution to Small Business Administration in the

    amount of $112,125.73. The restitution amount includes the loan principle received

    by the defendant as well as the lender processing fee, and forgiven interest. The final

    amount of restitution and all specific recipients will be determined by the Court at

    the time of sentencing.

          8.     Guidelines Sentence

                 Pursuant ro Fed. R. Crim. P. 11(c)(1)(B), the United States will

    recommend to the Court that the defendantbe sentenced within the defendant's

    applicable guidelines rarrge as determined by the Court pursuant to the United States

    Sentencing Guidelines, as adjusted by any departure the United States has agreed to

    recommend in this plea agreement. The parties understand that such a


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    recommendation is not binding on the Court and that, if it is not accepted by this

    Cout, neither the United States nor the defendant will be allowed to withdraw liom

    the plea agreement, and the defendant will not be allowed to withdraw flom the plea

    of guilty.

           9.    Acceotance ofResoo sibiliw - Three Levels

                 At the time of sentencing, and in the event that no adverse information

    is received suggesting such a recommendation to be unwarranted, the United States

    will not oppose the defendant's request to the Court that the defendant receive a two-

    level downward adjustment for acceptance of responsibility, pursuant to USSG

    $ 3E1.1(a). The defendant understands that this recommendation or request is not

    binding on the Court, and if not accepted by the Court, the defendant will not be

    allowed to withdraw from the plea.

                 Further, at the time of sentencing, if the defendant's offense level prior

    to operation of subsection (a) is level 16 or greater, and if the defendant complies

    with the provisions of USSG $ 3E1.1@) and all terms of this Plea Agreement,

    including but not limited to, the timely submission of the financial affrdavit

    referenced in Paragraph B.5., the United States agrees to file a motion pursuant to

    USSG $ 3E1.1@) for a downward adjustrnent of one additional level. The defendant

    understands that the determination as to whether the defendant has qualified for a

    downward adjustment of a third level for acceptance of responsibility rests solely

    with the United States Attomey for the Middle District of Florida, arrd the defendant




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    agrees that the defendant cannot and will not challenge that determination, whether

    by appeal, collateral attack, or otherwise.

           10. Forfeiture of Assets
                 The defendant agrees to forfeit to the United States immediately and

    voluntarily any and all assets and propefty, or portions thereof, subject to forfeiture,

    pursuant to 18 U.S.C. $ 981(a)(1XC) and 28 U.S.C. 52a61@), whether in the

    possession or control of the United States, the defendant or defendant's nominees.

    The assets to be forfeited specifically include, but are not limited to, the $105,712.50

    in proceeds the defendant admits he obtained, as the result of the commission of the

    offense to which the defendant is pleading guilty. The defendant acknowledges and

    agrees that: (1) the defendant obtained this amount as a result of the commission of

    the offense(s), and (2) as a result ofthe acts and omissions of the defendant, the

    proceeds have been transferred to third parties and cannot be located by the United

    States upon the exercise ofdue diligence. Therefore, the defendant agrees that,

    pursuant to 21 U.S.C. $ 853(p), the United States is entitled to forfeit any other

    property of the defendant (substitute assets), up to the amount ofproceeds the

    defendant obtained, as the result ofthe offense(s) of conviction. The defendant

    further consents to, and agrees not to oppose, any motion for subsfirute assets filed

    by the United States up to the amount of proceeds obtained fiom commission of the

    offense(s) and consents to the entry of the forfeiture order into the Treasury Offset

    Program. The defendant agrees that forfeiture of substitute assets as authorized

    herein shall not be deemed an alteration of the defendant's sentence.


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                  The defendant additionally agrees that since the criminal proceeds have

    been transferred to third parties and camot be located by the United States upon the

    exercise of due diligence, the preliminary ard final orders of forfeiture should

    authorize the United States Attomey's Offrce to conduct discovery (including

    depositions, inteffogatories, requests for production of documents, and the issuance

    of subpoenas), pursuant to Rule 32.2b)Q) of the Federal Rules of Criminal

    Procedure, to help identif,i, locate, and forfeit substitute assets.

                  The defendant also agrees to waive all constitutional, statutory, and

    procedural challenges (including direct appeal, habeas corpus, or any other means) to

    any forfeiture carried out in accordance with this Plea Agreement on any grounds,

    including that the forfeiture described herein constitutes an excessive fine, was not

    properly noticed in the charging instrument, addressed by the Court at the time of

    the guilty plea, announced at sentencing, or incorporated into the judgment.

                  The defendant admits and agrees that the conduct described in the

    Factual Basis below provides a sufEcient factual and statutory basis for the forfeiture

    of the property sought by the govemment. Pursuant to Rule 32.2(b)(4), the

    defendant agrees that the preliminary order of forfeiture will satisfu the notice

    requirement and will be final as to the defendant at the time it is entered. In the

    event the forfeiture is omitted from the judgment, the defendant agrees that the

    forfeiture order may be incorporated into the written judgment at any time pursuant

    to Rule 36.




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                  The defendant agrees to take all steps necessary to identifu and locate

    all substitute assets and to transfer custody ofsuch assets to the United States before

    the defendant's sentencing. To that end, the defendant agrees to make a full and

    complete disclosure of all assets over which defendant exercises control, including al1

    assets held by nominees, to execute any documents requested by the United States to

    obtain from any other parties by lawful means any records of assets owned by the

    defendant, and to consent to the release of the defendant's tax retums for the

    previous five years. The defendant agrees to be interviewed by the government, prior

    to and aft sentencing, regarding such assets. The defendant further agrees to be

    polygraphed on the issue of assets, if it is deemed necessary by the United States.

    The defendant agrees that Federal Rule of Criminal Procedure 11 and USSG S 1B1.8

    will not protect from forfeiture assets disclosed by the defendant as part of the

    defendant's cooperation.

                  The defendant agrees to take all steps necessary to assist the

    govemment in obtaining clear title to any substitute assets before the defendant's

    sentencing. In addition to providing full and complete information about substitute

    assets, these steps include, but are not limited to, the surrender of title, the signing of

    a consent decree of forfeiture, and signing ofany other documents necessary to

    effectuate such transfers.

                  Forfeiture of the defendant's assets shall not be treated as satisfaction of

    any fine, restitution, cost of imp sonment, or any other penalty the Court may

    impose upon the defendant in addition to forfeiture.


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                  The defendant agrees that, in the event the Court determines that the

    defendant has breached this section of the Plea Agreement, the defendant may be

    found ineligible for a reduction in the Guidelines calculation for acceptance of

    responsibility and substantial assistance, and may be eligible for an obstruction of

    justice enhancement.

                  The defendant agrees that the forfeiture provisions of this plea

    agreement are intended to, and will, survive the defendant, notwithstanding the

    abatement of any underlying criminal conviction after the execution of this

    agreement. The forfeitability of any particular property pursuant to this agreement

    shall be determined as if the defendant had survived, and that determination shall be

    binding upon defendant's heirs, successors and assigns until the agreed forfeiture,

    including the forfeiture of any substitute assets, is final.

    B.     Standard Terms and Conditions

           1.     Restitution. Special Assessment and Fine

                  The defendant understands and agrees that the Court, in addition to or

    in lieu ofany other penalty, shall order the defendant to make restitution to any

    victim of the offense(s), pursuant to 18 U.S.C. S 3663A, for all offenses described in

    18 U.S.C. $ 3663A(cXl); and the Court may order the defendant to make restitution

    to any victim of the offense(s), pursuant to 18 U.S.C. S 3663, including restitution as

    to al1 counts charged, whether or not the defendant enters a plea of guilty to such

    counts, and whether or not such counts are dismissed pursuant to this agreement.

    The defendant further understands that compliance with any restitution payment


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    plan imposed by the Court in no way precludes the United States from

    simultaneously pursuing other statutory remedies for collecting restitution (28 U.S.C.

    S 3003OX2), including, but not limited to, garnishment and execution, pursuant to

    the Mandatory Victims Restitution Act, in order to ensure that the defendant's

    restitution obligation is satisfied.

                  On each count to which a plea of guilty is entered, the Court shall

    impose a special assessment pursuant to l8 U.S.C. S 3013. The special assessment is

    due on *re date of sentencing.

                  The defendant understands that this agreement imposes no limitation as

    to fine.

           2.     Supervised Release

                  The defendant understands that the offense(s) to which the defendant is

    pleading provide(s) for imposition ofa term of supervised release upon release from

    imprisonment, and that, if the defendant should violate the conditions of release, the

    defendant would be subject to a further term of imprisonment.

           3.     Immisration Conseouences of Ple adine Guilw

                  The defendant has been advised and understands that, upon conviction,

    a defendant who is not a United States citizen may be removed from the United

    States, denied citizenship, and denied admission to the United States in the future.

           4.     Sentencinglnformation

                  The United States reserves its right and obligation to report to the Court

    and the United States Probation Office all information concerning the background,


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                                          407




   character, and conduct of the defendant, to provide relevant factual information,

   including the totality of the defendant's criminal activities, if any, not limited to the

   count(s) to which defendant pleads, to respond to comments made by the defendant

   or defendant's counsel, and to correct any misstatements or inaccuracies. The

   United States further reseryes its right to make any recommendations it deems

   appropnate regarding the disposition of this case, subject to any limitations set forth

   herein, if any.

          5.     Financial Disclosures

                 Pursuant to 18 U.S.C. S 3664(d)(3) and Fed. R. Crim. P.32(d)(2)(Axii),

   the defendant agrees to complete and submit to the United States Attorney's Office

   within 30 days of execution of this agreement an affidavit reflecting the defendant's

   financial condition. The defendant promises that his financial statement and

   disclosures will be complete, accurate and truthful and will include all assets in

   which he has any interest or over which the defendant exercises control, directly or

   indirectly, including those held by a spouse, dependent, nominee or other third party.

   The defendant further agrees to execute any documents requested by the United

   States needed to obtain from any third parties any records of assets owned by the

   defendant, directly or through a nominee, arrd, by the execution of this Plea

  Agreement, consents to the release of the defendant's tax returns for the previous five

   years. The defendant similarly agrees and authorizes the United States Attorney's

   Office to provide to, and obtain from, the United States Probation Office, the

   financial affidavit, any of the defendant's federal, state, and local tax returns, bank


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                                         408




  records and any other financial information conceming the defendant, for the

  purpose of making any recommendations to the Court and for collecting any

  assessments, fines, restitution, or forfeiture ordered by the Court. The defendant

  expressly authorizes the United States Aftomey's Office to obtain current credit

  reports in order to evaluate the defendant's ability to satisfu any financial obligation

  imposed by the Court.

         6.    SentencingRecommendations

               It is understood by the parties that the Court is neither a paffy to nor

  bound by this agreement. The Court may accept or reject the agreement, or defer a

  decision until it has had an opporrunity to consider the presentence report prepared

  by the United States Probation Offrce. The defendant understands and

  acknowledges that, although the parties are permitted to make recommendations and

  present arguments to the Court, the sentence will be determined solely by the Court,

  with the assistance of the United States Probation Office. Defendant further

  understands and acknowledges that any discussions between defendant or

  defendant's attomey and the attorney or other agents for the govemment regarding

  any recommendations by the govemment are not binding on the Court and that,

  should any recommendations be rejected, defendant will not be permitted to

  withdraw defendant's plea pursuant to this plea agreement. The govemment

  expressly reserves ttre right to support and defend any decision that the Court may

  make with regard to the defendant's sentence, whether or not such decision is

  consistent with the government's recommendations contained herein.


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          7.    Defendant's Waiver of Right to Appeal the Sentence

                The defendant agrees that this Court has jurisdiction and authority to

  impose any sentence up to the statutory maximum and expressly waives the right to

   appeal defendant's sentence on any ground, including the ground that the Court

  erred in determining the applicable guidelines rarlge pursuant to the United States

  Sentencing Guidelines, except (a) the ground that the sentence exceeds the

  defendant's applicable guidelines range as determined by the Court pursuant to the

  United States Sentencing Guidelines; @) the ground that the sentence exceeds the

  statutory maximum penalty; or (c) the ground that the sentence violates the Eighth

  Amendment to the Constitution; provided, however, that if the government exercises

  its right to appeal the sentence imposed, as authonzedby 18 U.S.C. $ 3742@), then

  the defendant is released from his waiver andmay appeal the sentence as authoized

  by 18 U.S.C. $ 37a2@)

         8.     Middle District of Florida Agreement

                It is further understood that this agreement is limited to the Office of the

  United States Attorney for the Middle District of Florida and cannot bind other

   federal, state, or local prosecuting authorities, although this office will bring

  defendant's cooperation, if any, to the attention of other prosecuting officers or

  others, if requested.




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                                          410




         9.     Filing of Agreement

                This agreement shall be presented to the Court, in open court or in

   camera, in whole or in part, upon a showing of good cause, and filed in this cause, at

  the time of defendant's entry of aplea of guilty pursuant hereto.

           10. Voluntariness
                The defendant acknowledges that defendant is entering into this

   agreement and is pleading guilty freely and voluntanly without reliance upon any

   discussions between the attorney for the government and the defendant and

   defendant's attorney and without promise of benefit of any kind (other than the

  concessions contained herein), and without threats, force, intimidation, or coercion

   of any kind. The defendant further acknowledges defendant's understanding of the

  nature of the offense or offenses to which defendant is pleading guilty and the

   elements thereof, including the penalties provided by law, and defendant's complete

   satisfaction with the representation and advice received from defendant's

  undersigned counsel (if any). The defendant also understands that defendant has the

  right to plead not guilty or to persist in that plea if it has already been made, andthat

   defendant has the right to be tried by a jury with the assistance of counsel, the right

   to confront and cross-examine the witnesses against defendant, the right against

   compulsory self-incrimination, and the right to compulsory process for the

   attendance of witnesses to testiff in defendant's defense; but, by pleading guilty,

   defendant waives or gives up those rights and there willbe no trial. The defendant

   further understands that if defendant pleads guilty, the Court may ask defendant


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                                         411




  questions about the offense or offenses to which defendant pleaded, and if defendant

  answers those questions under oath, on the record, and in the presence of counsel (if

  any), defendant's answers may later be used against defendant in a prosecution for

  perjury or false statement. The defendant also understands that defendant will be

  adjudicated guilty of the offenses to which defendant has pleade d and, if any of such

  offenses are felonies, may thereby be deprived of certain rights, such as the right to

  vote, to hold public office, to serve on a jury, or to have possession of firearms.

         11. Factual Basis
                Defendant is pleading guilty because defendant is in fact guilty. The

  defendant certifies that defendant does hereby admit that the facts set forth below are

  true, and were this case to go to trial, the United States would be able to prove those

  specific facts and others beyond a reasonable doubt.

                                           FACTS

                The United States Small Business Administration (SBA) was an

  executive branch agency of the United States government that provided support to

  entrepreneurs and small businesses. The SBA enabled and provided for loans

  through banks, credit unions, and other lenders. These loans had government-backed

  guarantees. In addition to traditional SBA funding programs, the Coronavirus Aid,

  Relief, and Economic Security (CARES) Act, which was signed into law in March

   2020, established several new temporary programs and provided for the expansion of

   others to address a Presidentially declared disaster, the COVID-L9 outbreak.




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                                           412




                 One government response was the creation of a new loan program, the

   SBA Paycheck Protection Program (PPP), which was a loan designed, in part, to

   provide a direct incentive for small businesses to keep their workers on payroll.

   Under this program, the SBA could forgive all or part of the borrowing business's

   loans provided that employees were kept on the payoll for eight weeks and

  borrowers submitted documentation confirming that the loan proceeds were used for

   certain qualiSring business expenses (i.e., payroll, rcnt, mortgage interest, or utilities).

                 Interested applicants applied through an existing SBA lender or any

   other participating federally-insured financial institution. The PPP application

   process required applicants to submit a Borrower Application Form through an SBA

   approved financial entity. The application contained information as to the purpose of

   the loan, average monthly payroll, number of employees, and background ofthe

  business and its owner. Applicants were also required to make certain good faith

   certifications, including that economic uncertainties had necessitated their loan

   proceeds only for the authorized purposes.

                 Beginning as early as in or around April 2020, and continuing through

   at least in or around Jrne 2021, in the Middle District of Florida and elsewhere, the

   defendants Sherell Breus, Vance Houston, and others did knowingly and wi1lful1y

   combine, conspire, confederate, and agree with each other and others, to commit

   wire fraud. The purpose of the illegal scheme was to use false and fraudulent

   information to obtain loans liom federal government programs to which the

   conspfuators were not entitled


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                                           413




               Forinstance,onoraboutJunel0,2020,Houston,withtheassistance

 of co-conspirator Breus, submitted a false and fiaudulent PPP application
                                                                                    for his

 business Broward Shirt Printing, LLC. Houston's PPP application contained

                                                                           had six employees
 numerous material misrepresentations including that his business

 with an av eragemonthly payroll of $42,285' Additionally, Houston's PPP

 applicationcontainedafalseandliaudulentlRSFormg4lEmployer,sQuarterly

  Federal Tax Retum for tax year 2020. This tax form failed to speciff
                                                                              which quarter it

                                                                               submitted to
  was reporting, and was a near identical copy of other IRS Form 94ls

  thePPPlendersbyco.conspiratorsBreusandCandiceHarper.Theseforms

  containedthesamenumberofemployees,wages,andincometaxwithheld.Theonly
                                                                             listed at the top'
  notable difference between the forms was the name of the business

                AsaresultofHouston,sfraudulentapplication,Lender#ltransmitted

  awirepaymentof$l05,T12.50ofPPPfundsintoHouston,sFinancialInstitution

  #5laccountendingin0Tl5.AfterreceivinghisPPPfunds,Houstonkickedbacka

  portion ofhis loan to co-conspirator Breus' On or about June 15' 2020' Houston
                                                                          sent fiom his
  caused an interstate vrhe transmission of $11,800 of PPP funds

                                                                               Institution #2
  Financial Institution #5 account ending in 0715 to Breus',s Financial

   accountendingin2gl5locatedintheMiddleDistrictofFlorida.Thesewersusedto

   processthepaymentsenttoBreus,sFinanciallnstitution#2accountwerelocated

   outside the state ofFlorida.


   I Where applicable, the Financial Institution numbers correspond to the numbers listed
                                                                                              in

   *r. i"ai.,-a"t and are used consistently across all plea agreements.

                                                16
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                                        414




                The above is merely a summary of some of the events, some of the

  persons involved, and other information relating to this case. It does not include, nor

  is it intended to include, all the events, persons involved, or other information

  relating to this case.

         12. Entire Agreement
                This plea agreement constitutes the entire agreement between the

  government and the defendant with respect to the aforementioned guilty plea and no

  other promises, agreements, or representations exist or have been made to the

  defendant or defendant's attorney with regard to such guilty plea.

         13. Cenification
                The defendant and defendant's counsel certiry that this plea agreement

  has been read in its entirety by (or has been read to) the defendant and that defendant

  fully understands its terms.

         DATED this        Srd dav of Aagust-               ,2026.

                                            GREGORY W. KEHOE
                                            United States Attorney



   Vance                                           yn E.
   Defendant                                          United States Attorney



                n
          Hernandez
                                               2/a-
                                             Michael R. Kenneth
   Attorney for Defendant                    Assistant United States Attorney
                                             Chief, Economic Crimes Section



                                             t7


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