Yamamoto Declaration Merged

Case 2:08-cv-00437-LRH-RJJ Document 161-8 Filed 12/23/10 Page 1 of 59
1 JOHN M. McCOY III, Cal. Bar No. 166244

E-mail: mccoyj@sec.gov
2 KAREN MATTESON, Cal. Bar No. 102103
E-mail: mattesonk@sec.gov
3 MOLLY M. WHITE, Cal. Bar No. 171448
E-mail: whitem@sec.gov
4
Attorneys for Plaintiff
5 Securities and Exchange Commission
Rosalind R. Tyson, Regional Director
6 5670 Wilshire Boulevard, 11th Floor
Los Angeles, California 90036-3648
7 Telephone: (323) 965-3998
Facsimile: (323) 965-3908
8
9 UNITED STATES DISTRICT COURT
10 DISTRICT OF NEVADA
11
12 SECURITIES AND EXCHANGE Case No. 2:08-cv-00437-LRH-RJJ
COMMISSION,
13 Plaintiff,
14 vs.
15 CMKM DIAMONDS, INC., URBAN
CASAVANT, JOHN EDWARDS,
16 GINGER GUTIERREZ, JAMES
KINNEY, ANTHONY TOMASSO,
17 KATHLEEN TOMASSO, 1ST
GLOBAL STOCK TRANSFER LLC,
18 HELEN BAGLEY, NEVWEST
SECURITIES CORPORATION,
19 DARYL ANDERSON, SERGEY
RUMYANTSEV, ANTHONY
20 SANTOS, and BRIAN DVORAK,
21 Defendants.
22
23 DECLARATION BY NINA Y. YAMAMOTO IN SUPPORT OF MOTION
BY PLAINTIFF SECURITIES AND EXCHANGE COMMISSION FOR
24 SUMMARY JUDGMENT AGAINST DEFENDANTS 1ST GLOBAL STOCK
TRANSFER LLC, HELEN BAGLEY, SERGEY RUMYANTSEV AND
25 BRIAN DVORAK
26
1 I, Nina Y. Yamamoto, declare pursuant to 28 U.S.C. § 1746 as follows:

2 1. I am a certified public accountant employed by Plaintiff Securities and
3 Exchange Commission (“Commission”) in its Los Angeles Regional Office.
4 2. I have personal knowledge of the following facts and, if called as a
5 witness, could and would testify competently thereto.
6 3. In the course of my duties with the Commission, I analyze bank
7 records, financial records, and other books and records of companies, and I make
8 calculations and observations based on those records. The documents that I
9 analyze in the course of my duties with the Commission are of the type reasonably
10 relied upon by accountants in forming opinions and inferences about, among other
11 things, the sources of money deposited into accounts.
12 4. I reviewed bank account records (including underlying detail such as
13 account statements, account opening documents, signature cards, cancelled checks,
14 wire transfers, deposit slips and copies of items deposited, withdrawal slips and
15 bank account transfers ) for various accounts that were produced to the
16 Commission by various banks pursuant to administrative subpoenas issued by the
17 Commission in In the Matter of CMKM Diamonds, Inc., and In the Matter U.S.
18 Canadian Minerals and in the Matter of St. George Metals, Commission
19 investigations that preceded the filing of this action. These documents show that
20 Defendants Brian Dvorak (“Dvorak”) and 1st Global Stock Transfer LLC (“1st
21 Global”) and its principal Helen Bagley (“Bagley”), received funds from other
22 Defendants in this action from 2003 through 2006, as described below.
23 Monies Received by Brian Dvorak
24 5. I reviewed the following account records relating to monies received
25 by Dvorak during the relevant period:
26 a. Silver State Bank Account No. XXXX3066 in the name of
1
1 CMKM Diamonds, Inc. for the period May 11, 2004 to

2 February 9, 2005 (“Silver State Bank Account No. 1”);
3 b. Silver State Bank Account No. XXXX3090 in the name of
4 CMKXTreme, Inc. for the period May 12, 2004 to February 9,
5 2005 (“Silver State Bank Account No. 2”);
6 c. Silver State Bank Account No. XXXX3007 in the name of PA
7 Holdings, Inc. for the period April 22, 2004 to January 18, 2005
8 (“Silver State Bank Account No. 3”);
9 d. Silver State Bank Account No. XXXX4807 in the name of
10 James Kinney (“Kinney”) for the period May 7, 2004 to
11 February 14, 2005 (“Silver State Bank Account No. 4”);
12 e. Bank of America Account No. XXXXXX3921 in the name of
13 Kinney for the period November 29, 2002 to June 10, 2004;
14 f. Nevada State Bank Account No. XXXX8984 in the name of
15 Part Time Management, Inc. for the period April 30, 2003 to
16 April 28, 2006 (“Nevada State Bank No. 1”);
17 g. Nevada State Bank Account No. XXXX3639 in the name of
18 Kinney for the period April 19, 2004 to March 9, 2006
19 (“Nevada State Bank No. 2”);
20 h. Nevada State Bank Account No. XXXX8927 in the name of
21 Diamond Quality for the period April 28, 2003 to March 16,
22 2004 (“Nevada State Bank No. 3”); and
23 i. Wells Fargo Bank Account No. XXXXXX8528 in the name of
24 Urban A. Casavant (“Casavant”) and Carolyn Casavant for the
25 period April 3, 2006 to October 31, 2007.
26 6. The productions of Bank of America and Wells Fargo Bank, in
2
1 response to the Commission’s administrative subpoenas, included declarations by

2 their custodians of records. True and correct copies of the declarations of,
3 respectively, the custodians of record of Bank of America and Wells Fargo Bank
4 are attached as Exhibits 1 and No. 2.
5 7. The productions of Nevada State Bank, in response to the
6 administrative subpoenas of the Commission, included copies of these subpoenas
7 and various descriptions of items produced and/or not produced. True and correct
8 copies of these subpoenas and descriptions are attached as Exhibit 3.
9 8. The productions of Silver State Bank, in response to the
10 administrative subpoenas of the Commission, included copies of these subpoenas
11 and an “Index” of items produced. True and correct copies of these subpoenas and
12 the Index are attached as Exhibit 4.
13 9. Based on my review of the account opening documents for Silver
14 State Bank, I have determined that Casavant was an authorized signatory on Silver
15 State Bank Account No. 1, Silver State Bank Account No. 2 and Silver State Bank
16 Account No. 3. I have also determined that Dvorak was an authorized signatory on
17 Silver State Bank Account No. 3 from April 22, 2004 until July 26, 2004.
18 Additionally, I have determined that Kinney was the sole authorized signatory on
19 Silver State Bank Account No. 4. I have also determined that Ginger Gutierrez
20 (“Gutierrez”) was a signatory on Silver State Bank Account No. 2 after July 26,
21 2004. True and correct copies of the signature cards for these accounts at Silver
22 State Bank are attached as Exhibit 5.
23 10. Based on my review of the account opening documents for Bank of
24 America, I have determined that Kinney was the sole signatory of the account in
25 the name of Kinney. A true and correct copy of the signature card for Kinney’s
26 account at Bank of America is attached as Exhibit 6.
3
1 11. Based on my review of the account opening documents for Nevada

2 State Bank, I have determined that Gutierrez and Kinney were the signatories on
3 Nevada State Bank Account No. 1. I also determined that Kinney was the sole
4 signatory for Nevada State Bank Account No. 2 and that Casavant was a signatory
5 on Nevada State Bank Account No. 3. True and correct copies of the account
6 agreements and signature cards for these accounts at Nevada State Bank are
7 attached as Exhibit 7.
8 12. Based on my review of the account opening documents for Wells
9 Fargo Bank, I have determined that Casavant was a signatory on the account in the
10 name of Casavant and Carolyn Casavant. True and correct copies of the account
11 opening documents for Casavant’s account at Wells Fargo Bank are attached as
12 Exhibit 8.
13 13. In conjunction with my duties as an accountant, I calculated the total
14 amounts received by Dvorak from other Defendants in this action, utilizing
15 documents produced from Silver State Bank, Bank of America, Nevada State Bank
16 and Wells Fargo Bank pursuant to subpoenas.
17 14. Based on my review of the bank account records described above, I
18 have determined that Dvorak received $318,843 in payments from the other
19 Defendants in this action as detailed in a spreadsheet of such payments which I
20 prepared based on those records, and which is attached as Exhibit 9.
21 15. Attached as Exhibit 10 are true and correct copies of the canceled
22 checks and bank transfers that are summarized in Exhibit 9.
23 Monies Received by 1st Global and Helen Bagley
24 16. I reviewed the following account records relating to monies received
25 by 1st Global and Bagley during the relevant period:
26 a. Fidelity Federal Bank & Trust (“Fidelity Federal Bank”)
4
1 Account No. XXX5313 in the name of 71st Street Holdings

2 LLC for the period March 29, 2004 to September 30, 2004;
3 b. Fidelity Federal Bank Account No. XXX4645 in the name of
4 KRKA LLC for the period January 1, 2003 to September 30,
5 2004;
6 c. Fidelity Federal Bank Account No. XXX2959 in the name of
7 T&T Equity LLC for the period January 1, 2003 to September
8 30, 2004;
9 d. Nevada State Bank Account No. 1; and
10 e. Nevada State Bank Account No. 3.
11 17. The productions of Fidelity Federal Bank, in response to the
12 administrative subpoena of the Commission, included a copy of this subpoena and
13 an inventory of documents produced. True and correct copies of this subpoena and
14 description are attached as Exhibit 11.
15 18. Based on my review of the account opening documents, I have
16 determined that Kathleen Tomasso was the sole signatory on the 71st St Holdings
17 LLC and the T&T Equity LLC Fidelity Federal Bank Accounts during the relevant
18 period. Kathleen Tomasso and Anthony Tomasso were both signatories on the
19 KRKA LLC Fidelity Federal Bank Account from November 6, 2000 to December 31,
20 2003. Beginning January 1, 2004, Kathleen Tomasso was the sole signatory on the
21 KRKA LLC Fidelity Federal Bank Account. True and correct copies of the signature
22 cards for these accounts at Fidelity Federal Bank are attached as Exhibit 12.
23 19. In conjunction with my duties as an accountant, I calculated the total
24 amounts received by 1st Global and its principal, Bagley, from other Defendants in
25 this action, utilizing documents produced by Fidelity Federal Bank and Nevada
26 State Bank pursuant to subpoena.
5

Yamamoto Declaration Merged

Diunggah oleh

Informasi Dokumen

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

Yamamoto Declaration Merged

Diunggah oleh

Hak Cipta:

Format Tersedia

Case 2:08-cv-00437-LRH-RJJ Document 161-8 Filed 12/23/10 Page 1 of 59

1 JOHN M. McCOY III, Cal. Bar No. 166244

1 I, Nina Y. Yamamoto, declare pursuant to 28 U.S.C. § 1746 as follows:

1 CMKM Diamonds, Inc. for the period May 11, 2004 to

1 response to the Commission’s administrative subpoenas, included declarations by

1 11. Based on my review of the account opening documents for Nevada

1 Account No. XXX5313 in the name of 71st Street Holdings

Anda mungkin juga menyukai