[sheet: Cover]

Field	Value
Document Title	Privilege Log — Final Version
Matter	Audit Committee Internal Investigation — Verimark Hospitality Group Inc.
Matter Number	1021-00008
Client	Audit Committee of the Board of Directors of Verimark Hospitality Group Inc.
Client Ticker / Exchange	VMRK (Nasdaq)
Prepared By	Steven Hollander, Associate; Liam Donahue, Senior Associate — Calderwood & Harkness LLP
Supervising Attorneys	Howard Quinn, Responsible Partner; Conrad Ashby, Billing Partner
Firm Address	200 South Biscayne Boulevard, Suite 4400, Miami, FL 33131
Date of Log	December 22, 2023
Investigation Opened	July 24, 2023
Investigation Closed	January 9, 2024
Total Documents Logged	4,218
Basis for Withholding	Attorney-Client Privilege and/or Attorney Work Product Doctrine
Documents Collected (Total)	~1,200,000
Documents Reviewed (Post-TAR)	~347,000
E-discovery Vendor	Triton discovery Solutions Inc.
Forensic Accounting Advisor (Kovel)	Crestline Forensic Advisory LLC (Engagement No. CFA-VHG-2023-0089)
Independent Auditor	Hargrove, Steen & Aldrich LLP
Outside Securities Counsel	Westlake Burris & Holt LLP
Custodians Identified	11
Custodians Collected	8
Privilege Designation Key	AC = Attorney-Client Privilege; WP = Work Product; AC/WP = Dual Designation; Kovel = Communication with forensic advisor under Kovel doctrine

[sheet: Privilege Log]

Entry No.	Document ID	Custodian	Document Date	Document Type	Author(s)	Recipient(s) / CC	Privilege Basis	Withheld or Redacted	Description
1	VHG-PRIV-000001	Patricia Navarro	2023-07-17	Email	Diane Kowalski	Howard Quinn; Conrad Ashby	AC	W	Communication from Audit Committee Chair to outside counsel regarding retention of Calderwood & Harkness LLP for internal investigation into VCR revenue-recognition and expense-reporting irregularities
2	VHG-PRIV-000002	Patricia Navarro	2023-07-17	Attachment — Engagement Letter	Diane Kowalski	Howard Quinn	AC	W	Executed engagement letter between Audit Committee of VHG and Calderwood & Harkness LLP setting forth scope, billing rates, and privilege protocols
3	VHG-PRIV-000003	Howard Quinn	2023-07-21	Letter	Howard Quinn	Douglas Reinhardt (Crestline Forensic Advisory LLC)	AC/WP	W	Kovel retention letter engaging Crestline Forensic Advisory LLC as forensic accounting advisor at the direction of the Audit Committee; engagement number CFA-VHG-2023-0089
4	VHG-PRIV-000004	Howard Quinn	2023-07-24	Memorandum	Howard Quinn; Liam Donahue	Diane Kowalski; Reginald Faulkner; Sandra Yeung	AC/WP	W	Investigation scope memorandum and work plan prepared by outside counsel for Audit Committee addressing premature revenue recognition at Coral Dune Resort & Residences and Palmetto Bluff Club and fictitious vendor scheme
5	VHG-PRIV-000005	Howard Quinn	2023-07-24	Notice	Howard Quinn	VHG Officers and Employees (Company-Wide)	WP	W	Document preservation notice issued in connection with internal investigation; marks formal opening of investigation
6	VHG-PRIV-000006	Howard Quinn	2023-07-24	Notice	Howard Quinn	Garrett W. Daskine; Nicole Prescott; Ryan Mateo Serrano; VCR Finance Personnel	WP	W	Targeted document preservation notice to VCR custodians specifying preservation of financial records, purchase orders, and vendor contracts related to timeshare sales and capital-improvement projects
7	VHG-PRIV-000007	Howard Quinn	2023-07-26	Memorandum	Howard Quinn; Liam Donahue	Diane Kowalski; Reginald Faulkner; Sandra Yeung	AC/WP	W	Memorandum setting forth Upjohn warning procedures, privilege protocols, guidelines for interactions with individual counsel (Merritt & Dunleavy LLP, Langford Pace LLP, Coletti & Ruiz PA), and coordination with VHG General Counsel Patricia Navarro
8	VHG-PRIV-000008	Liam Donahue	2023-08-04	Memorandum	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	E-discovery protocol and TAR 2.0 methodology memorandum documenting predictive-coding workflow, custodian collection plan for 8 of 11 identified custodians, de-duplication procedures, and quality-control sampling; coordinated with Triton discovery Solutions Inc.
9	VHG-PRIV-000009	Howard Quinn	2023-08-09	Letter	Howard Quinn	William Gentry (Hargrove, Steen & Aldrich LLP)	AC	W	Letter to independent auditor establishing coordination protocols between internal investigation and HSA audit activities, addressing information sharing and privilege protections regarding HSA's June 19, 2023 communication of potential material weakness in VCR internal controls
10	VHG-PRIV-000010	Howard Quinn	2023-08-11	Letter	Howard Quinn	Irene Castellanos (Westlake Burris & Holt LLP)	AC	W	Letter coordinating SEC disclosure obligations including Form 8-K filing under Item 4.02 (Non-Reliance on Previously Issued Financial Statements) and ongoing disclosure considerations
11	VHG-PRIV-000011	Liam Donahue	2023-08-14	Script	Calderwood & Harkness LLP	N/A (internal template)	WP	W	Standard-form Upjohn warning script for use at commencement of witness interviews advising that counsel represents the Audit Committee, not any individual, and that attorney-client privilege belongs to VHG
12	VHG-PRIV-000012	Liam Donahue	2023-08-15	Memorandum of Interview	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Memorandum documenting interview of William Gentry, CPA, HSA lead engagement partner (informational; not under Upjohn warnings); covers identification of $9.8 million in timeshare deposits recorded as completed-sale revenue in Q1 2023 despite unexpired rescission periods under Florida Statute § 721.10
13	VHG-PRIV-000013	Liam Donahue	2023-08-22	Memorandum of Interview	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Memorandum documenting interview of Thomas Rhett Griffith, VHG CFO; covers knowledge of VCR revenue-recognition practices and HSA communication of June 19, 2023
14	VHG-PRIV-000014	Liam Donahue	2023-08-29	Memorandum of Interview	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Memorandum documenting interview of Margaret Calder, VHG CEO; covers oversight of VCR, knowledge of division financial performance, and communications with Garrett Daskine
15	VHG-PRIV-000015	Howard Quinn	2023-09-08	Report	Howard Quinn	Diane Kowalski; Reginald Faulkner; Sandra Yeung	AC/WP	W	Interim Status Report No. 1 to Audit Committee summarizing investigation progress including document collection status, initial interviews, administrative leave of subjects effective August 7, 2023, and coordination with Westlake Burris on Form 8-K filed August 14, 2023
16	VHG-PRIV-000016	Howard Quinn	2023-09-15	Memorandum	Howard Quinn; Liam Donahue	Diane Kowalski; Reginald Faulkner; Sandra Yeung	AC/WP	W	Memorandum analyzing voluntary production strategy for SEC Division of Enforcement preliminary inquiry File No. HO-14237; addresses privilege waiver risks and selective-waiver doctrine
17	VHG-PRIV-000017	Liam Donahue	2023-09-27	Memorandum of Interview	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Memorandum documenting first interview of Ryan Mateo Serrano, VCR Controller (counsel Marco A. Ruiz of Coletti & Ruiz PA present); covers creation of 47 fictitious purchase orders attributed to Gulf Standard Contracting LLC, Clearwater Design Collective Inc., and Suncoast Property Services LLC
18	VHG-PRIV-000018	Liam Donahue	2023-10-04	Memorandum of Interview	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Memorandum documenting interview of Garrett W. Daskine, VCR Division President (counsel James Corwin Merritt of Merritt & Dunleavy LLP present); covers role in directing premature revenue recognition and approving vendor invoices; subject declined follow-up interview
19	VHG-PRIV-000019	Liam Donahue	2023-10-11	Memorandum of Interview	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Memorandum documenting first interview of Nicole Prescott, VCR VP of Finance (counsel Candace O'Brien Langford of Langford Pace LLP present); covers implementation of revenue-recognition scheme and awareness of shell entities
20	VHG-PRIV-000020	Howard Quinn	2023-10-20	Report	Howard Quinn	Diane Kowalski; Reginald Faulkner; Sandra Yeung	AC/WP	W	Interim Status Report No. 2 to Audit Committee summarizing subject interviews, preliminary Crestline forensic findings, revenue overstatement of $26.4 million across Q3 2022–Q2 2023, and expense irregularities of $1.83 million through three shell entities
21	VHG-PRIV-000021	Howard Quinn	2023-10-25	Letter	Howard Quinn	James Corwin Merritt (Merritt & Dunleavy LLP)	AC/WP	R	Letter to Daskine's counsel requesting additional documents and follow-up interview; references connection to Gulf Standard Contracting LLC and Suncoast Property Services LLC
22	VHG-PRIV-000022	Howard Quinn	2023-10-30	Letter	Howard Quinn	Candace O'Brien Langford (Langford Pace LLP)	AC/WP	R	Letter requesting second interview of Nicole Prescott to address additional evidence regarding Clearwater Design Collective Inc. and revenue-recognition scheme
23	VHG-PRIV-000023	Liam Donahue	2023-11-08	Memorandum of Interview	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Memorandum documenting second interview of Nicole Prescott (counsel Candace O'Brien Langford present); covers role as sole shareholder of Clearwater Design Collective Inc. and mechanics of revenue-recognition overstatement
24	VHG-PRIV-000024	Howard Quinn	2023-11-22	Report	Howard Quinn	Diane Kowalski; Reginald Faulkner; Sandra Yeung	AC/WP	W	Interim Status Report No. 3 to Audit Committee reporting on Serrano cooperation agreement, second Prescott interview, shell-entity analysis progress, and SEC coordination regarding File No. HO-14237

25	VHG-PRIV-000025	Liam Donahue	2023-11-28	Memorandum	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Shell entity analysis memorandum detailing corporate formation, ownership, and transactional history of GSC (formed March 12, 2021; 19 invoices, $812,400; beneficial owner Daskine), CDC (formed June 4, 2021; 16 invoices, $587,600; sole shareholder Prescott), and SPS (formed November 18, 2021; 12 invoices, $430,000; sole member Daskine); identifies largest invoice $94,500 (GSC-2023-007, February 14, 2023)
26	VHG-PRIV-000026	Liam Donahue	2023-12-05	Memorandum of Interview	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Memorandum documenting second interview of Ryan Mateo Serrano (counsel Marco A. Ruiz present), conducted under cooperation agreement dated November 15, 2023; covers detailed account of 47 fictitious purchase orders, fund-flow from VCR to shell entities, and Daskine's direction of the scheme
27	VHG-PRIV-000027	Howard Quinn	2023-12-12	Memorandum	Howard Quinn; Conrad Ashby	Diane Kowalski; Reginald Faulkner; Sandra Yeung	AC/WP	W	Memorandum recommending termination for cause of Daskine and Prescott and non-cause termination of Serrano; analyzes employment agreements, clawback considerations, and D&O insurance implications under North Atlantic Indemnity Corp. policy NAI-DOL-2023-004891
28	VHG-PRIV-000028	Howard Quinn	2023-12-18	Letter	Howard Quinn	James Corwin Merritt (Merritt & Dunleavy LLP)	AC	W	Letter notifying Daskine's counsel of for-cause termination of Garrett W. Daskine effective December 18, 2023, and outlining post-termination obligations
29	VHG-PRIV-000029	Howard Quinn	2023-12-18	Letter	Howard Quinn	Candace O'Brien Langford (Langford Pace LLP)	AC	W	Letter notifying Prescott's counsel of for-cause termination of Nicole Prescott effective December 18, 2023, and outlining post-termination obligations
30	VHG-PRIV-000030	Liam Donahue	2023-12-28	Memorandum	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Revenue-recognition analysis under ASC 606 for VCR timeshare-interest sales; quantifies aggregate overstatement of $26.4 million (Q3 2022: $4.7M; Q4 2022: $6.1M; Q1 2023: $9.8M; Q2 2023: $5.8M); FY 2022 after-tax income overstatement of ~$8.17M (5.74% of net income); with input from Crestline Forensic Advisory LLC
31	VHG-PRIV-000031	Liam Donahue	2023-12-28	Memorandum	Liam Donahue; Steven Hollander	Howard Quinn; Conrad Ashby	WP	W	Expense-reimbursement irregularity analysis documenting fictitious vendor scheme; 47 purchase orders totaling $1.83M directed to GSC ($812,400), CDC ($587,600), and SPS ($430,000); traces funds to personal expenditures including residential renovation at 312 Harbor View Lane, Destin, FL, boat-slip fees, and luxury-goods purchases
32	VHG-PRIV-000032	Howard Quinn	2024-01-03	Memorandum	Howard Quinn; Conrad Ashby	Diane Kowalski; Reginald Faulkner; Sandra Yeung	AC/WP	W	Remediation recommendations memorandum addressing enhanced internal controls over VCR revenue recognition, vendor-approval reforms, reconciliation of timeshare deposits against rescission-period expiration, whistleblower procedures, and SOX Section 404 compliance
33	VHG-PRIV-000033	Howard Quinn	2024-01-09	Report	Howard Quinn; Conrad Ashby; Liam Donahue; Steven Hollander	Diane Kowalski; Reginald Faulkner; Sandra Yeung	AC/WP	W	Final Investigation Report to Audit Committee — comprehensive report covering revenue-recognition irregularities ($26.4M), expense-reimbursement irregularities ($1.83M), findings re Daskine, Prescott, and Serrano, 22 interviews of 18 witnesses, review of ~347,000 documents, Crestline forensic analysis, remediation recommendations, and SEC disclosure/restatement implications
34	VHG-PRIV-000034	Priya Venkatesh	2023-08-28	Memorandum	Priya Venkatesh; Douglas Reinhardt (Crestline Forensic Advisory LLC)	Liam Donahue; Howard Quinn	Kovel	W	Crestline forensic analysis of VCR timeshare deposit recording practices at Coral Dune Resort & Residences and Palmetto Bluff Club; prepared at direction of counsel under Kovel doctrine
35	VHG-PRIV-000035	Priya Venkatesh	2023-09-22	Spreadsheet	Priya Venkatesh (Crestline Forensic Advisory LLC)	Liam Donahue; Steven Hollander	Kovel	W	Crestline forensic workpaper analyzing timeshare-interest deposit transaction data for Q3 2022–Q2 2023; identifies rescission-rate of ~14.3% versus ~11% industry average; prepared at direction of counsel
36	VHG-PRIV-000036	Priya Venkatesh	2023-10-15	Memorandum	Douglas Reinhardt; Priya Venkatesh (Crestline Forensic Advisory LLC)	Howard Quinn; Liam Donahue	Kovel	W	Crestline forensic analysis of fund-flow tracing from VCR disbursements through Gulf Standard Contracting LLC, Clearwater Design Collective Inc., and Suncoast Property Services LLC bank accounts to personal expenditures; prepared under Kovel doctrine
37	VHG-PRIV-000037	Patricia Navarro	2023-07-11	Email	Patricia Navarro	Howard Quinn	AC	W	Communication from VHG General Counsel to outside counsel regarding Audit Committee resolution of July 10, 2023 to retain independent counsel for internal investigation
38	VHG-PRIV-000038	Thomas Rhett Griffith	2023-08-03	Email	Thomas Rhett Griffith	Patricia Navarro; Howard Quinn	AC	W	Communication from VHG CFO to counsel regarding VCR financial-reporting concerns and preservation obligations
39	VHG-PRIV-000039	Diane Kowalski	2023-09-05	Email	Diane Kowalski	Howard Quinn; Reginald Faulkner; Sandra Yeung	AC	W	Communication from Audit Committee Chair to outside counsel and committee members requesting status update on document review and interview scheduling
40	VHG-PRIV-000040	Howard Quinn	2023-11-17	Email	Howard Quinn	Irene Castellanos (Westlake Burris & Holt LLP)	AC/WP	W	Communication between investigation counsel and securities counsel regarding SEC voluntary production strategy and privilege log preparation for preliminary inquiry File No. HO-14237
41	VHG-PRIV-000041	Howard Quinn	2023-07-25	Email	Howard Quinn	Liam Donahue; Steven Hollander; Conrad Ashby	WP	W	Internal C&H team email establishing investigation workstreams, assignment of custodian review responsibilities, and interview scheduling protocols
42	VHG-PRIV-000042	Liam Donahue	2023-07-26	Email	Liam Donahue	Howard Quinn; Conrad Ashby	WP	W	Internal C&H email transmitting draft investigation scope memorandum for partner review and comment prior to circulation to Audit Committee
43	VHG-PRIV-000043	Steven Hollander	2023-07-27	Draft	Steven Hollander	Liam Donahue	WP	W	Draft interview outline for anticipated interviews of VCR finance personnel, incorporating theories of revenue-recognition scheme
44	VHG-PRIV-000044	Howard Quinn	2023-07-28	Email	Howard Quinn	Douglas Reinhardt (Crestline Forensic Advisory LLC)	Kovel	W	Communication with Crestline forensic advisor requesting preliminary scoping analysis of VCR general ledger and vendor master file
45	VHG-PRIV-000045	Liam Donahue	2023-07-31	Memorandum	Liam Donahue; Steven Hollander	Howard Quinn	WP	W	Legal research memorandum analyzing scope of attorney-client privilege for corporate internal investigations post-Upjohn and application to Audit Committee investigations
46	VHG-PRIV-000046	Patricia Navarro	2023-08-01	Email	Patricia Navarro	Howard Quinn	AC	W	Communication from VHG GC seeking legal advice regarding scope of privilege waiver considerations in connection with potential voluntary SEC production
47	VHG-PRIV-000047	Howard Quinn	2023-08-02	Email	Howard Quinn	Patricia Navarro	AC	W	Response from outside counsel to VHG GC providing legal advice regarding selective waiver doctrine and Fed. R. Evid. 502 protections
48	VHG-PRIV-000048	Diane Kowalski	2023-08-05	Email	Diane Kowalski	Howard Quinn; Conrad Ashby	AC	W	Communication from Audit Committee Chair to counsel requesting advice on administrative leave decision for investigation subjects
49	VHG-PRIV-000049	Howard Quinn	2023-08-06	Memorandum	Howard Quinn; Liam Donahue	Diane Kowalski	AC/WP	W	Memorandum providing legal advice regarding administrative leave of Garrett Daskine, Nicole Prescott, and Ryan Serrano effective August 7, 2023, including analysis of employment agreements and D&O considerations

[sheet: Summary Statistics]

Category	Subcategory	Count	Percentage of Total
Privilege Basis	AC (Attorney-Client Privilege)	1406	33.3%
Privilege Basis	WP (Work Product)	1264	30.0%
Privilege Basis	AC/WP (Dual Designation)	1105	26.2%
Privilege Basis	Kovel (Forensic Advisor Communications)	443	10.5%
Privilege Basis	Total	4218	100.0%
Withholding Status	W — Withheld in Full	3641	86.3%
Withholding Status	R — Redacted	577	13.7%
Withholding Status	Total	4218	100.0%
Document Type	Email	2187	51.8%
Document Type	Memorandum / Memo of Interview	634	15.0%
Document Type	Attachment / Exhibit	521	12.4%
Document Type	Spreadsheet / Workpaper	312	7.4%
Document Type	Letter	198	4.7%
Document Type	Report	142	3.4%
Document Type	Draft / Notes	138	3.3%
Document Type	Other (scripts, notices, agreements)	86	2.0%
Document Type	Total	4218	100.0%
Custodian	Howard Quinn (C&H)	687	16.3%
Custodian	Liam Donahue (C&H)	624	14.8%
Custodian	Steven Hollander (C&H)	518	12.3%
Custodian	Conrad Ashby (C&H)	302	7.2%
Custodian	Patricia Navarro (VHG GC)	496	11.8%
Custodian	Diane Kowalski (Audit Committee Chair)	381	9.0%
Custodian	Thomas Rhett Griffith (VHG CFO)	287	6.8%

Custodian	Priya Venkatesh / Douglas Reinhardt (Crestline)	443	10.5%
Custodian	Reginald Faulkner (Audit Committee)	184	4.4%
Custodian	Sandra Yeung (Audit Committee)	167	4.0%
Custodian	Other Custodians	129	3.1%
Custodian	Total	4218	100.0%
Date Range	July 2023	312	7.4%
Date Range	August 2023	578	13.7%
Date Range	September 2023	614	14.6%
Date Range	October 2023	721	17.1%
Date Range	November 2023	698	16.5%
Date Range	December 2023	842	20.0%
Date Range	January 2024 (through Jan 9)	134	3.2%
Date Range	Pre-July 2023 (historical privileged communications)	319	7.6%
Date Range	Total	4218	100.0%

[sheet: Custodian Key]

Custodian Name	Title / Role	Organization	Collection Status	Custodian ID
Howard Quinn	Responsible Partner, White Collar & Investigations	Calderwood & Harkness LLP	Collected	CUS-001
Conrad Ashby	Billing Partner, White Collar & Investigations	Calderwood & Harkness LLP	Collected	CUS-002
Liam Donahue	Lead Associate, White Collar & Investigations	Calderwood & Harkness LLP	Collected	CUS-003
Steven Hollander	Working Associate, White Collar & Investigations	Calderwood & Harkness LLP	Collected	CUS-004
Patricia Navarro	General Counsel	Verimark Hospitality Group Inc.	Collected	CUS-005
Thomas Rhett Griffith	Chief Financial Officer	Verimark Hospitality Group Inc.	Collected	CUS-006
Diane Kowalski	Audit Committee Chair; Independent Director	VHG Board of Directors	Collected	CUS-007
Reginald Faulkner	Audit Committee Member; Independent Director	VHG Board of Directors	Collected	CUS-008
Sandra Yeung	Audit Committee Member; Independent Director	VHG Board of Directors	Identified — not separately collected (docs on C&H files)	CUS-009
Garrett W. Daskine	Division President (Investigation Subject)	Verimark Coastal Resorts LLC	Identified — placed on admin leave Aug 7, 2023; terminated Dec 18, 2023	CUS-010
Nicole Prescott	VP of Finance (Investigation Subject)	Verimark Coastal Resorts LLC	Identified — placed on admin leave Aug 7, 2023; terminated Dec 18, 2023	CUS-011

[sheet: Privilege Basis Definitions]

Code	Full Designation	Legal Basis / Description
AC	Attorney-Client Privilege	Confidential communication between client (Audit Committee, VHG officers/employees acting at direction of counsel) and attorney (Calderwood & Harkness LLP or Westlake Burris & Holt LLP) for purpose of seeking or rendering legal advice in connection with the internal investigation
WP	Attorney Work Product	Document prepared by or at the direction of counsel (Calderwood & Harkness LLP) in anticipation of litigation or in connection with the internal investigation; includes fact and opinion work product
AC/WP	Attorney-Client Privilege and Work Product (Dual)	Document protected under both attorney-client privilege and work-product doctrine; typically memoranda and reports prepared by counsel containing legal analysis communicated to the client
Kovel	Kovel Doctrine (Agent of Counsel)	Communication with or work product of Crestline Forensic Advisory LLC (engagement number CFA-VHG-2023-0089), retained as forensic accounting advisor at the direction of counsel under the Kovel doctrine; privilege extends to communications and work product created to assist counsel in rendering legal advice

[sheet: Cover]
Field | Value
Document Title | Privilege Log — Final Version
Matter | Audit Committee Internal Investigation — Verimark Hospitality Group Inc.
Matter Number | 1021-00008
Client | Audit Committee of the Board of Directors of Verimark Hospitality Group Inc.
Client Ticker / Exchange | VMRK (Nasdaq)
Prepared By | Steven Hollander, Associate; Liam Donahue, Senior Associate — Calderwood & Harkness LLP
Supervising Attorneys | Howard Quinn, Responsible Partner; Conrad Ashby, Billing Partner
Firm Address | 200 South Biscayne Boulevard, Suite 4400, Miami, FL 33131
Date of Log | December 22, 2023
Investigation Opened | July 24, 2023
Investigation Closed | January 9, 2024
Total Documents Logged | 4,218
Basis for Withholding | Attorney-Client Privilege and/or Attorney Work Product Doctrine
Documents Collected (Total) | ~1,200,000
Documents Reviewed (Post-TAR) | ~347,000
E-discovery Vendor | Triton discovery Solutions Inc.
Forensic Accounting Advisor (Kovel) | Crestline Forensic Advisory LLC (Engagement No. CFA-VHG-2023-0089)
Independent Auditor | Hargrove, Steen & Aldrich LLP
Outside Securities Counsel | Westlake Burris & Holt LLP
Custodians Identified | 11
Custodians Collected | 8
Privilege Designation Key | AC = Attorney-Client Privilege; WP = Work Product; AC/WP = Dual Designation; Kovel = Communication with forensic advisor under Kovel doctrine
[sheet: Privilege Log]
Entry No. | Document ID | Custodian | Document Date | Document Type | Author(s) | Recipient(s) / CC | Privilege Basis | Withheld or Redacted | Description
1 | VHG-PRIV-000001 | Patricia Navarro | 2023-07-17 | Email | Diane Kowalski | Howard Quinn; Conrad Ashby | AC | W | Communication from Audit Committee Chair to outside counsel regarding retention of Calderwood & Harkness LLP for internal investigation into VCR revenue-recognition and expense-reporting irregularities
2 | VHG-PRIV-000002 | Patricia Navarro | 2023-07-17 | Attachment — Engagement Letter | Diane Kowalski | Howard Quinn | AC | W | Executed engagement letter between Audit Committee of VHG and Calderwood & Harkness LLP setting forth scope, billing rates, and privilege protocols
3 | VHG-PRIV-000003 | Howard Quinn | 2023-07-21 | Letter | Howard Quinn | Douglas Reinhardt (Crestline Forensic Advisory LLC) | AC/WP | W | Kovel retention letter engaging Crestline Forensic Advisory LLC as forensic accounting advisor at the direction of the Audit Committee; engagement number CFA-VHG-2023-0089
4 | VHG-PRIV-000004 | Howard Quinn | 2023-07-24 | Memorandum | Howard Quinn; Liam Donahue | Diane Kowalski; Reginald Faulkner; Sandra Yeung | AC/WP | W | Investigation scope memorandum and work plan prepared by outside counsel for Audit Committee addressing premature revenue recognition at Coral Dune Resort & Residences and Palmetto Bluff Club and fictitious vendor scheme
5 | VHG-PRIV-000005 | Howard Quinn | 2023-07-24 | Notice | Howard Quinn | VHG Officers and Employees (Company-Wide) | WP | W | Document preservation notice issued in connection with internal investigation; marks formal opening of investigation
6 | VHG-PRIV-000006 | Howard Quinn | 2023-07-24 | Notice | Howard Quinn | Garrett W. Daskine; Nicole Prescott; Ryan Mateo Serrano; VCR Finance Personnel | WP | W | Targeted document preservation notice to VCR custodians specifying preservation of financial records, purchase orders, and vendor contracts related to timeshare sales and capital-improvement projects
7 | VHG-PRIV-000007 | Howard Quinn | 2023-07-26 | Memorandum | Howard Quinn; Liam Donahue | Diane Kowalski; Reginald Faulkner; Sandra Yeung | AC/WP | W | Memorandum setting forth Upjohn warning procedures, privilege protocols, guidelines for interactions with individual counsel (Merritt & Dunleavy LLP, Langford Pace LLP, Coletti & Ruiz PA), and coordination with VHG General Counsel Patricia Navarro
8 | VHG-PRIV-000008 | Liam Donahue | 2023-08-04 | Memorandum | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | E-discovery protocol and TAR 2.0 methodology memorandum documenting predictive-coding workflow, custodian collection plan for 8 of 11 identified custodians, de-duplication procedures, and quality-control sampling; coordinated with Triton discovery Solutions Inc.
9 | VHG-PRIV-000009 | Howard Quinn | 2023-08-09 | Letter | Howard Quinn | William Gentry (Hargrove, Steen & Aldrich LLP) | AC | W | Letter to independent auditor establishing coordination protocols between internal investigation and HSA audit activities, addressing information sharing and privilege protections regarding HSA's June 19, 2023 communication of potential material weakness in VCR internal controls
10 | VHG-PRIV-000010 | Howard Quinn | 2023-08-11 | Letter | Howard Quinn | Irene Castellanos (Westlake Burris & Holt LLP) | AC | W | Letter coordinating SEC disclosure obligations including Form 8-K filing under Item 4.02 (Non-Reliance on Previously Issued Financial Statements) and ongoing disclosure considerations
11 | VHG-PRIV-000011 | Liam Donahue | 2023-08-14 | Script | Calderwood & Harkness LLP | N/A (internal template) | WP | W | Standard-form Upjohn warning script for use at commencement of witness interviews advising that counsel represents the Audit Committee, not any individual, and that attorney-client privilege belongs to VHG
12 | VHG-PRIV-000012 | Liam Donahue | 2023-08-15 | Memorandum of Interview | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Memorandum documenting interview of William Gentry, CPA, HSA lead engagement partner (informational; not under Upjohn warnings); covers identification of $9.8 million in timeshare deposits recorded as completed-sale revenue in Q1 2023 despite unexpired rescission periods under Florida Statute § 721.10
13 | VHG-PRIV-000013 | Liam Donahue | 2023-08-22 | Memorandum of Interview | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Memorandum documenting interview of Thomas Rhett Griffith, VHG CFO; covers knowledge of VCR revenue-recognition practices and HSA communication of June 19, 2023
14 | VHG-PRIV-000014 | Liam Donahue | 2023-08-29 | Memorandum of Interview | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Memorandum documenting interview of Margaret Calder, VHG CEO; covers oversight of VCR, knowledge of division financial performance, and communications with Garrett Daskine
15 | VHG-PRIV-000015 | Howard Quinn | 2023-09-08 | Report | Howard Quinn | Diane Kowalski; Reginald Faulkner; Sandra Yeung | AC/WP | W | Interim Status Report No. 1 to Audit Committee summarizing investigation progress including document collection status, initial interviews, administrative leave of subjects effective August 7, 2023, and coordination with Westlake Burris on Form 8-K filed August 14, 2023
16 | VHG-PRIV-000016 | Howard Quinn | 2023-09-15 | Memorandum | Howard Quinn; Liam Donahue | Diane Kowalski; Reginald Faulkner; Sandra Yeung | AC/WP | W | Memorandum analyzing voluntary production strategy for SEC Division of Enforcement preliminary inquiry File No. HO-14237; addresses privilege waiver risks and selective-waiver doctrine
17 | VHG-PRIV-000017 | Liam Donahue | 2023-09-27 | Memorandum of Interview | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Memorandum documenting first interview of Ryan Mateo Serrano, VCR Controller (counsel Marco A. Ruiz of Coletti & Ruiz PA present); covers creation of 47 fictitious purchase orders attributed to Gulf Standard Contracting LLC, Clearwater Design Collective Inc., and Suncoast Property Services LLC
18 | VHG-PRIV-000018 | Liam Donahue | 2023-10-04 | Memorandum of Interview | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Memorandum documenting interview of Garrett W. Daskine, VCR Division President (counsel James Corwin Merritt of Merritt & Dunleavy LLP present); covers role in directing premature revenue recognition and approving vendor invoices; subject declined follow-up interview
19 | VHG-PRIV-000019 | Liam Donahue | 2023-10-11 | Memorandum of Interview | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Memorandum documenting first interview of Nicole Prescott, VCR VP of Finance (counsel Candace O'Brien Langford of Langford Pace LLP present); covers implementation of revenue-recognition scheme and awareness of shell entities
20 | VHG-PRIV-000020 | Howard Quinn | 2023-10-20 | Report | Howard Quinn | Diane Kowalski; Reginald Faulkner; Sandra Yeung | AC/WP | W | Interim Status Report No. 2 to Audit Committee summarizing subject interviews, preliminary Crestline forensic findings, revenue overstatement of $26.4 million across Q3 2022–Q2 2023, and expense irregularities of $1.83 million through three shell entities
21 | VHG-PRIV-000021 | Howard Quinn | 2023-10-25 | Letter | Howard Quinn | James Corwin Merritt (Merritt & Dunleavy LLP) | AC/WP | R | Letter to Daskine's counsel requesting additional documents and follow-up interview; references connection to Gulf Standard Contracting LLC and Suncoast Property Services LLC
22 | VHG-PRIV-000022 | Howard Quinn | 2023-10-30 | Letter | Howard Quinn | Candace O'Brien Langford (Langford Pace LLP) | AC/WP | R | Letter requesting second interview of Nicole Prescott to address additional evidence regarding Clearwater Design Collective Inc. and revenue-recognition scheme
23 | VHG-PRIV-000023 | Liam Donahue | 2023-11-08 | Memorandum of Interview | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Memorandum documenting second interview of Nicole Prescott (counsel Candace O'Brien Langford present); covers role as sole shareholder of Clearwater Design Collective Inc. and mechanics of revenue-recognition overstatement
24 | VHG-PRIV-000024 | Howard Quinn | 2023-11-22 | Report | Howard Quinn | Diane Kowalski; Reginald Faulkner; Sandra Yeung | AC/WP | W | Interim Status Report No. 3 to Audit Committee reporting on Serrano cooperation agreement, second Prescott interview, shell-entity analysis progress, and SEC coordination regarding File No. HO-14237
25 | VHG-PRIV-000025 | Liam Donahue | 2023-11-28 | Memorandum | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Shell entity analysis memorandum detailing corporate formation, ownership, and transactional history of GSC (formed March 12, 2021; 19 invoices, $812,400; beneficial owner Daskine), CDC (formed June 4, 2021; 16 invoices, $587,600; sole shareholder Prescott), and SPS (formed November 18, 2021; 12 invoices, $430,000; sole member Daskine); identifies largest invoice $94,500 (GSC-2023-007, February 14, 2023)
26 | VHG-PRIV-000026 | Liam Donahue | 2023-12-05 | Memorandum of Interview | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Memorandum documenting second interview of Ryan Mateo Serrano (counsel Marco A. Ruiz present), conducted under cooperation agreement dated November 15, 2023; covers detailed account of 47 fictitious purchase orders, fund-flow from VCR to shell entities, and Daskine's direction of the scheme
27 | VHG-PRIV-000027 | Howard Quinn | 2023-12-12 | Memorandum | Howard Quinn; Conrad Ashby | Diane Kowalski; Reginald Faulkner; Sandra Yeung | AC/WP | W | Memorandum recommending termination for cause of Daskine and Prescott and non-cause termination of Serrano; analyzes employment agreements, clawback considerations, and D&O insurance implications under North Atlantic Indemnity Corp. policy NAI-DOL-2023-004891
28 | VHG-PRIV-000028 | Howard Quinn | 2023-12-18 | Letter | Howard Quinn | James Corwin Merritt (Merritt & Dunleavy LLP) | AC | W | Letter notifying Daskine's counsel of for-cause termination of Garrett W. Daskine effective December 18, 2023, and outlining post-termination obligations
29 | VHG-PRIV-000029 | Howard Quinn | 2023-12-18 | Letter | Howard Quinn | Candace O'Brien Langford (Langford Pace LLP) | AC | W | Letter notifying Prescott's counsel of for-cause termination of Nicole Prescott effective December 18, 2023, and outlining post-termination obligations
30 | VHG-PRIV-000030 | Liam Donahue | 2023-12-28 | Memorandum | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Revenue-recognition analysis under ASC 606 for VCR timeshare-interest sales; quantifies aggregate overstatement of $26.4 million (Q3 2022: $4.7M; Q4 2022: $6.1M; Q1 2023: $9.8M; Q2 2023: $5.8M); FY 2022 after-tax income overstatement of ~$8.17M (5.74% of net income); with input from Crestline Forensic Advisory LLC
31 | VHG-PRIV-000031 | Liam Donahue | 2023-12-28 | Memorandum | Liam Donahue; Steven Hollander | Howard Quinn; Conrad Ashby | WP | W | Expense-reimbursement irregularity analysis documenting fictitious vendor scheme; 47 purchase orders totaling $1.83M directed to GSC ($812,400), CDC ($587,600), and SPS ($430,000); traces funds to personal expenditures including residential renovation at 312 Harbor View Lane, Destin, FL, boat-slip fees, and luxury-goods purchases
32 | VHG-PRIV-000032 | Howard Quinn | 2024-01-03 | Memorandum | Howard Quinn; Conrad Ashby | Diane Kowalski; Reginald Faulkner; Sandra Yeung | AC/WP | W | Remediation recommendations memorandum addressing enhanced internal controls over VCR revenue recognition, vendor-approval reforms, reconciliation of timeshare deposits against rescission-period expiration, whistleblower procedures, and SOX Section 404 compliance
33 | VHG-PRIV-000033 | Howard Quinn | 2024-01-09 | Report | Howard Quinn; Conrad Ashby; Liam Donahue; Steven Hollander | Diane Kowalski; Reginald Faulkner; Sandra Yeung | AC/WP | W | Final Investigation Report to Audit Committee — comprehensive report covering revenue-recognition irregularities ($26.4M), expense-reimbursement irregularities ($1.83M), findings re Daskine, Prescott, and Serrano, 22 interviews of 18 witnesses, review of ~347,000 documents, Crestline forensic analysis, remediation recommendations, and SEC disclosure/restatement implications
34 | VHG-PRIV-000034 | Priya Venkatesh | 2023-08-28 | Memorandum | Priya Venkatesh; Douglas Reinhardt (Crestline Forensic Advisory LLC) | Liam Donahue; Howard Quinn | Kovel | W | Crestline forensic analysis of VCR timeshare deposit recording practices at Coral Dune Resort & Residences and Palmetto Bluff Club; prepared at direction of counsel under Kovel doctrine
35 | VHG-PRIV-000035 | Priya Venkatesh | 2023-09-22 | Spreadsheet | Priya Venkatesh (Crestline Forensic Advisory LLC) | Liam Donahue; Steven Hollander | Kovel | W | Crestline forensic workpaper analyzing timeshare-interest deposit transaction data for Q3 2022–Q2 2023; identifies rescission-rate of ~14.3% versus ~11% industry average; prepared at direction of counsel
36 | VHG-PRIV-000036 | Priya Venkatesh | 2023-10-15 | Memorandum | Douglas Reinhardt; Priya Venkatesh (Crestline Forensic Advisory LLC) | Howard Quinn; Liam Donahue | Kovel | W | Crestline forensic analysis of fund-flow tracing from VCR disbursements through Gulf Standard Contracting LLC, Clearwater Design Collective Inc., and Suncoast Property Services LLC bank accounts to personal expenditures; prepared under Kovel doctrine
37 | VHG-PRIV-000037 | Patricia Navarro | 2023-07-11 | Email | Patricia Navarro | Howard Quinn | AC | W | Communication from VHG General Counsel to outside counsel regarding Audit Committee resolution of July 10, 2023 to retain independent counsel for internal investigation
38 | VHG-PRIV-000038 | Thomas Rhett Griffith | 2023-08-03 | Email | Thomas Rhett Griffith | Patricia Navarro; Howard Quinn | AC | W | Communication from VHG CFO to counsel regarding VCR financial-reporting concerns and preservation obligations
39 | VHG-PRIV-000039 | Diane Kowalski | 2023-09-05 | Email | Diane Kowalski | Howard Quinn; Reginald Faulkner; Sandra Yeung | AC | W | Communication from Audit Committee Chair to outside counsel and committee members requesting status update on document review and interview scheduling
40 | VHG-PRIV-000040 | Howard Quinn | 2023-11-17 | Email | Howard Quinn | Irene Castellanos (Westlake Burris & Holt LLP) | AC/WP | W | Communication between investigation counsel and securities counsel regarding SEC voluntary production strategy and privilege log preparation for preliminary inquiry File No. HO-14237
41 | VHG-PRIV-000041 | Howard Quinn | 2023-07-25 | Email | Howard Quinn | Liam Donahue; Steven Hollander; Conrad Ashby | WP | W | Internal C&H team email establishing investigation workstreams, assignment of custodian review responsibilities, and interview scheduling protocols
42 | VHG-PRIV-000042 | Liam Donahue | 2023-07-26 | Email | Liam Donahue | Howard Quinn; Conrad Ashby | WP | W | Internal C&H email transmitting draft investigation scope memorandum for partner review and comment prior to circulation to Audit Committee
43 | VHG-PRIV-000043 | Steven Hollander | 2023-07-27 | Draft | Steven Hollander | Liam Donahue | WP | W | Draft interview outline for anticipated interviews of VCR finance personnel, incorporating theories of revenue-recognition scheme
44 | VHG-PRIV-000044 | Howard Quinn | 2023-07-28 | Email | Howard Quinn | Douglas Reinhardt (Crestline Forensic Advisory LLC) | Kovel | W | Communication with Crestline forensic advisor requesting preliminary scoping analysis of VCR general ledger and vendor master file
45 | VHG-PRIV-000045 | Liam Donahue | 2023-07-31 | Memorandum | Liam Donahue; Steven Hollander | Howard Quinn | WP | W | Legal research memorandum analyzing scope of attorney-client privilege for corporate internal investigations post-Upjohn and application to Audit Committee investigations
46 | VHG-PRIV-000046 | Patricia Navarro | 2023-08-01 | Email | Patricia Navarro | Howard Quinn | AC | W | Communication from VHG GC seeking legal advice regarding scope of privilege waiver considerations in connection with potential voluntary SEC production
47 | VHG-PRIV-000047 | Howard Quinn | 2023-08-02 | Email | Howard Quinn | Patricia Navarro | AC | W | Response from outside counsel to VHG GC providing legal advice regarding selective waiver doctrine and Fed. R. Evid. 502 protections
48 | VHG-PRIV-000048 | Diane Kowalski | 2023-08-05 | Email | Diane Kowalski | Howard Quinn; Conrad Ashby | AC | W | Communication from Audit Committee Chair to counsel requesting advice on administrative leave decision for investigation subjects
49 | VHG-PRIV-000049 | Howard Quinn | 2023-08-06 | Memorandum | Howard Quinn; Liam Donahue | Diane Kowalski | AC/WP | W | Memorandum providing legal advice regarding administrative leave of Garrett Daskine, Nicole Prescott, and Ryan Serrano effective August 7, 2023, including analysis of employment agreements and D&O considerations
50 | VHG-PRIV-000050 | Conrad Ashby | 2023-08-07 | Email | Conrad Ashby | Diane Kowalski; Patricia Navarro | AC/WP | W | Communication confirming implementation of administrative leave and coordination of network access revocation for subject custodians
[sheet: Summary Statistics]
Category | Subcategory | Count | Percentage of Total
Privilege Basis | AC (Attorney-Client Privilege) | 1406 | 33.3%
Privilege Basis | WP (Work Product) | 1264 | 30.0%
Privilege Basis | AC/WP (Dual Designation) | 1105 | 26.2%
Privilege Basis | Kovel (Forensic Advisor Communications) | 443 | 10.5%
Privilege Basis | Total | 4218 | 100.0%
Withholding Status | W — Withheld in Full | 3641 | 86.3%
Withholding Status | R — Redacted | 577 | 13.7%
Withholding Status | Total | 4218 | 100.0%
Document Type | Email | 2187 | 51.8%
Document Type | Memorandum / Memo of Interview | 634 | 15.0%
Document Type | Attachment / Exhibit | 521 | 12.4%
Document Type | Spreadsheet / Workpaper | 312 | 7.4%
Document Type | Letter | 198 | 4.7%
Document Type | Report | 142 | 3.4%
Document Type | Draft / Notes | 138 | 3.3%
Document Type | Other (scripts, notices, agreements) | 86 | 2.0%
Document Type | Total | 4218 | 100.0%
Custodian | Howard Quinn (C&H) | 687 | 16.3%
Custodian | Liam Donahue (C&H) | 624 | 14.8%
Custodian | Steven Hollander (C&H) | 518 | 12.3%
Custodian | Conrad Ashby (C&H) | 302 | 7.2%
Custodian | Patricia Navarro (VHG GC) | 496 | 11.8%
Custodian | Diane Kowalski (Audit Committee Chair) | 381 | 9.0%
Custodian | Thomas Rhett Griffith (VHG CFO) | 287 | 6.8%
Custodian | Priya Venkatesh / Douglas Reinhardt (Crestline) | 443 | 10.5%
Custodian | Reginald Faulkner (Audit Committee) | 184 | 4.4%
Custodian | Sandra Yeung (Audit Committee) | 167 | 4.0%
Custodian | Other Custodians | 129 | 3.1%
Custodian | Total | 4218 | 100.0%
Date Range | July 2023 | 312 | 7.4%
Date Range | August 2023 | 578 | 13.7%
Date Range | September 2023 | 614 | 14.6%
Date Range | October 2023 | 721 | 17.1%
Date Range | November 2023 | 698 | 16.5%
Date Range | December 2023 | 842 | 20.0%
Date Range | January 2024 (through Jan 9) | 134 | 3.2%
Date Range | Pre-July 2023 (historical privileged communications) | 319 | 7.6%
Date Range | Total | 4218 | 100.0%
[sheet: Custodian Key]
Custodian Name | Title / Role | Organization | Collection Status | Custodian ID
Howard Quinn | Responsible Partner, White Collar & Investigations | Calderwood & Harkness LLP | Collected | CUS-001
Conrad Ashby | Billing Partner, White Collar & Investigations | Calderwood & Harkness LLP | Collected | CUS-002
Liam Donahue | Lead Associate, White Collar & Investigations | Calderwood & Harkness LLP | Collected | CUS-003
Steven Hollander | Working Associate, White Collar & Investigations | Calderwood & Harkness LLP | Collected | CUS-004
Patricia Navarro | General Counsel | Verimark Hospitality Group Inc. | Collected | CUS-005
Thomas Rhett Griffith | Chief Financial Officer | Verimark Hospitality Group Inc. | Collected | CUS-006
Diane Kowalski | Audit Committee Chair; Independent Director | VHG Board of Directors | Collected | CUS-007
Reginald Faulkner | Audit Committee Member; Independent Director | VHG Board of Directors | Collected | CUS-008
Sandra Yeung | Audit Committee Member; Independent Director | VHG Board of Directors | Identified — not separately collected (docs on C&H files) | CUS-009
Garrett W. Daskine | Division President (Investigation Subject) | Verimark Coastal Resorts LLC | Identified — placed on admin leave Aug 7, 2023; terminated Dec 18, 2023 | CUS-010
Nicole Prescott | VP of Finance (Investigation Subject) | Verimark Coastal Resorts LLC | Identified — placed on admin leave Aug 7, 2023; terminated Dec 18, 2023 | CUS-011
[sheet: Privilege Basis Definitions]
Code | Full Designation | Legal Basis / Description
AC | Attorney-Client Privilege | Confidential communication between client (Audit Committee, VHG officers/employees acting at direction of counsel) and attorney (Calderwood & Harkness LLP or Westlake Burris & Holt LLP) for purpose of seeking or rendering legal advice in connection with the internal investigation
WP | Attorney Work Product | Document prepared by or at the direction of counsel (Calderwood & Harkness LLP) in anticipation of litigation or in connection with the internal investigation; includes fact and opinion work product
AC/WP | Attorney-Client Privilege and Work Product (Dual) | Document protected under both attorney-client privilege and work-product doctrine; typically memoranda and reports prepared by counsel containing legal analysis communicated to the client
Kovel | Kovel Doctrine (Agent of Counsel) | Communication with or work product of Crestline Forensic Advisory LLC (engagement number CFA-VHG-2023-0089), retained as forensic accounting advisor at the direction of counsel under the Kovel doctrine; privilege extends to communications and work product created to assist counsel in rendering legal advice

[sheet: Cover]

Record

Parties

Dates

Amounts