[sheet: Privilege Log]
Log Entry No. | Bates Begin | Bates End | Production in Which Identified | Document Date | Document Type | Author(s) | Recipient(s) | Copied/CC | Description of Document | Page Count | Privilege Basis | Withheld or Redacted | Custodian
1 | BRB-PRIV-000001 | BRB-PRIV-000003 | Production 1 (11/01/2023) | 03/15/2022 | Email with attachment | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Communication seeking legal advice from outside securities counsel regarding proposed ACL disclosure language for FY 2021 Form 10-K BridgeFin portfolio section. Attachment is draft disclosure paragraph. | 3 | Attorney-Client Privilege | Withheld in Full | Derek Sung
2 | BRB-PRIV-000004 | BRB-PRIV-000004 | Production 1 (11/01/2023) | 03/17/2022 | Email | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Legal advice from outside securities counsel regarding disclosure of BridgeFin ACL methodology in periodic filings. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
3 | BRB-PRIV-000005 | BRB-PRIV-000005 | Production 1 (11/01/2023) | 03/18/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Reply communication seeking further legal advice regarding BridgeFin ACL disclosure language and CECL model description in 10-K. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
4 | BRB-PRIV-000006 | BRB-PRIV-000007 | Production 1 (11/01/2023) | 03/22/2022 | Draft document | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft FY 2021 Form 10-K BridgeFin ACL footnote prepared at direction of counsel for legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
5 | BRB-PRIV-000008 | BRB-PRIV-000008 | Production 1 (11/01/2023) | 03/25/2022 | Email | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin vintage cohort disclosure and ACL methodology description for FY 2021 annual report. | 1 | Attorney-Client Privilege | Withheld in Full | Patricia Navarrete
6 | BRB-PRIV-000009 | BRB-PRIV-000010 | Production 1 (11/01/2023) | 03/28/2022 | Email with attachment | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Legal advice from outside securities counsel regarding revised ACL disclosure language for FY 2021 10-K. Attachment is redlined draft paragraph. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
7 | BRB-PRIV-000011 | BRB-PRIV-000011 | Production 1 (11/01/2023) | 04/02/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Attorney-client communication providing legal guidance on characterization of BridgeFin re-aged loans in ACL footnote disclosure. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
8 | BRB-PRIV-000012 | BRB-PRIV-000013 | Production 1 (11/01/2023) | 04/05/2022 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA | Privileged legal memorandum summarizing securities counsel's advice on BridgeFin ACL disclosure in FY 2021 10-K filing. | 2 | Attorney-Client Privilege | Withheld in Full | Marcus R. Ellingham
9 | BRB-PRIV-000014 | BRB-PRIV-000014 | Production 1 (11/01/2023) | 04/10/2022 | Email | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin loan modification program and potential disclosure obligations. | 1 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
10 | BRB-PRIV-000015 | BRB-PRIV-000015 | Production 1 (11/01/2023) | 04/12/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Legal advice regarding BridgeFin loan modification program reporting and SEC disclosure requirements. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
11 | BRB-PRIV-000016 | BRB-PRIV-000016 | Production 1 (11/01/2023) | 04/18/2022 | Email | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding credit risk reporting for BridgeFin portfolio and re-aging classification policies. | 1 | Attorney-Client Privilege | Withheld in Full | Annette Kowalski
12 | BRB-PRIV-000017 | BRB-PRIV-000018 | Production 1 (11/01/2023) | 04/22/2022 | Email with attachment | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Lorraine Dupont, Audit Engagement Partner, Whitfield Keane LLP | Communication at direction of counsel regarding Q1 2022 BridgeFin ACL estimate and CECL model inputs. Attachment is draft ACL calculation summary. | 2 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
13 | BRB-PRIV-000019 | BRB-PRIV-000019 | Production 1 (11/01/2023) | 04/25/2022 | Email | Lorraine Dupont, Audit Engagement Partner, Whitfield Keane LLP | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication made at direction of counsel regarding audit considerations for BridgeFin ACL methodology for Q1 2022. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
14 | BRB-PRIV-000020 | BRB-PRIV-000020 | Production 1 (11/01/2023) | 05/01/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Legal advice regarding Q1 2022 Form 10-Q BridgeFin ACL disclosure language and MD&A discussion. | 1 | Attorney-Client Privilege | Withheld in Full | Patricia Navarrete
15 | BRB-PRIV-000021 | BRB-PRIV-000022 | Production 1 (11/01/2023) | 05/03/2022 | Draft document | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft Q1 2022 Form 10-Q MD&A section regarding BridgeFin credit quality, prepared at direction of counsel for legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
16 | BRB-PRIV-000023 | BRB-PRIV-000023 | Production 1 (11/01/2023) | 05/05/2022 | Email | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Legal advice from securities counsel regarding Q1 2022 10-Q BridgeFin disclosure adequacy. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
17 | BRB-PRIV-000024 | BRB-PRIV-000024 | Production 1 (11/01/2023) | 05/10/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Communication seeking legal advice on modified loan disclosure treatment in Q1 2022 10-Q BridgeFin section. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
18 | BRB-PRIV-000025 | BRB-PRIV-000026 | Production 1 (11/01/2023) | 05/14/2022 | Memorandum | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Legal memorandum from securities counsel analyzing SEC Regulation S-K requirements applicable to BridgeFin ACL disclosure in periodic filings. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
19 | BRB-PRIV-000027 | BRB-PRIV-000027 | Production 1 (11/01/2023) | 05/18/2022 | Email | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Communication seeking legal advice regarding internal credit risk reporting thresholds for BridgeFin portfolio. | 1 | Attorney-Client Privilege | Withheld in Full | Annette Kowalski
20 | BRB-PRIV-000028 | BRB-PRIV-000028 | Production 1 (11/01/2023) | 05/22/2022 | Email | OCC Examiner (name redacted) | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Confidential OCC supervisory correspondence regarding BRB's credit risk management practices for consumer lending portfolio under OCC Charter No. 24891. | 1 | Bank-Examination Privilege | Withheld in Full | Annette Kowalski
21 | BRB-PRIV-000029 | BRB-PRIV-000029 | Production 1 (11/01/2023) | 05/25/2022 | Email | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | OCC Examiner (name redacted) | Response to confidential OCC supervisory inquiry regarding BRB's BridgeFin credit risk management under OCC Charter No. 24891. | 1 | Bank-Examination Privilege | Withheld in Full | Annette Kowalski
22 | BRB-PRIV-000030 | BRB-PRIV-000031 | Production 1 (11/01/2023) | 06/01/2022 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Privileged legal memorandum to Audit Committee Chair summarizing legal considerations regarding BridgeFin ACL disclosure in Q1 2022 10-Q filing. | 2 | Attorney-Client Privilege | Withheld in Full | Gwendolyn Prescott
23 | BRB-PRIV-000032 | BRB-PRIV-000032 | Production 1 (11/01/2023) | 06/05/2022 | Notes | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Handwritten notes from Audit Committee meeting reflecting privileged legal advice regarding BridgeFin disclosure matters. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
24 | BRB-PRIV-000033 | BRB-PRIV-000034 | Production 1 (11/01/2023) | 06/08/2022 | Email with attachment | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication at direction of counsel with draft BridgeFin vintage analysis spreadsheet for legal review of Q2 2022 ACL disclosure. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
25 | BRB-PRIV-000035 | BRB-PRIV-000035 | Production 1 (11/01/2023) | 06/12/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Legal advice regarding treatment of re-aged BridgeFin loans in CECL model for Q2 2022 reporting period. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
26 | BRB-PRIV-000036 | BRB-PRIV-000036 | Production 1 (11/01/2023) | 06/15/2022 | Spreadsheet | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft analysis of BridgeFin re-aged loan population prepared at direction of counsel for legal review. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
27 | BRB-PRIV-000037 | BRB-PRIV-000037 | Production 1 (11/01/2023) | 06/20/2022 | Email | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice on BridgeFin portfolio impact on Q2 2022 earnings release disclosure. | 1 | Attorney-Client Privilege | Withheld in Full | Patricia Navarrete
28 | BRB-PRIV-000038 | BRB-PRIV-000039 | Production 1 (11/01/2023) | 06/25/2022 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Privileged legal memorandum regarding BridgeFin disclosure considerations for Q2 2022 earnings call and 10-Q. | 2 | Attorney-Client Privilege | Withheld in Full | Marcus R. Ellingham
29 | BRB-PRIV-000040 | BRB-PRIV-000040 | Production 1 (11/01/2023) | 07/01/2022 | Email | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin delinquency trend data and reporting to Audit Committee. | 1 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
30 | BRB-PRIV-000041 | BRB-PRIV-000042 | Production 1 (11/01/2023) | 07/05/2022 | Email chain | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA; Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Attorney-client email chain regarding BridgeFin credit quality metrics and legal review of internal reporting to senior management. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
31 | BRB-PRIV-000043 | BRB-PRIV-000043 | Production 1 (11/01/2023) | 07/10/2022 | Email | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Legal advice from securities counsel regarding Q2 2022 10-Q BridgeFin vintage cohort disclosure. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
32 | BRB-PRIV-000044 | BRB-PRIV-000044 | Production 1 (11/01/2023) | 07/14/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Patricia Navarrete, CFO, Belmont Ridge Bank NA; Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Communication seeking legal advice on BridgeFin loan modification disclosure in Q2 2022 Form 10-Q MD&A. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
33 | BRB-PRIV-000045 | BRB-PRIV-000046 | Production 1 (11/01/2023) | 07/18/2022 | Draft document | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft Q2 2022 Form 10-Q MD&A BridgeFin credit quality discussion prepared at direction of counsel for legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
34 | BRB-PRIV-000047 | BRB-PRIV-000047 | Production 1 (11/01/2023) | 07/22/2022 | Email | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication at direction of counsel regarding Q2 2022 CECL model qualitative adjustment factors for BridgeFin portfolio. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
35 | BRB-PRIV-000048 | BRB-PRIV-000049 | Production 1 (11/01/2023) | 07/28/2022 | Memorandum | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Legal memorandum analyzing SEC Staff guidance on CECL disclosure requirements applicable to BridgeFin loan portfolio. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
36 | BRB-PRIV-000050 | BRB-PRIV-000050 | Production 1 (11/01/2023) | 08/02/2022 | Email | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin loss-rate assumption methodology and internal model validation. | 1 | Attorney-Client Privilege | Withheld in Full | Annette Kowalski
37 | BRB-PRIV-000051 | BRB-PRIV-000051 | Production 1 (11/01/2023) | 08/05/2022 | Email | OCC Examiner (name redacted) | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Confidential OCC supervisory correspondence regarding BRB's CECL model governance under OCC Charter No. 24891. | 1 | Bank-Examination Privilege | Withheld in Full | Annette Kowalski
38 | BRB-PRIV-000052 | BRB-PRIV-000053 | Production 1 (11/01/2023) | 08/10/2022 | Letter | OCC Examiner (name redacted) | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Confidential OCC supervisory letter regarding targeted review of BRB consumer lending practices under OCC Charter No. 24891. | 2 | Bank-Examination Privilege | Withheld in Full | Marcus R. Ellingham
39 | BRB-PRIV-000054 | BRB-PRIV-000054 | Production 1 (11/01/2023) | 08/15/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Legal advice regarding interaction between OCC supervisory findings and SEC disclosure obligations for BridgeFin portfolio. | 1 | Attorney-Client Privilege; Bank-Examination Privilege | Withheld in Full | Patricia Navarrete
40 | BRB-PRIV-000055 | BRB-PRIV-000055 | Production 1 (11/01/2023) | 08/18/2022 | Notes | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Handwritten notes from meeting with OCC examiners reflecting privileged legal analysis of supervisory matters. | 1 | Attorney-Client Privilege; Bank-Examination Privilege | Withheld in Full | Derek Sung
41 | BRB-PRIV-000056 | BRB-PRIV-000057 | Production 1 (11/01/2023) | 08/22/2022 | Email chain | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA; Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Attorney-client communication regarding BridgeFin loan modification volume trends and legal review of internal escalation procedures. | 2 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
42 | BRB-PRIV-000058 | BRB-PRIV-000058 | Production 1 (11/01/2023) | 08/28/2022 | Email | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Communication seeking legal advice regarding Q3 2022 BridgeFin provision expense and disclosure implications. | 1 | Attorney-Client Privilege | Withheld in Full | Patricia Navarrete
43 | BRB-PRIV-000059 | BRB-PRIV-000060 | Production 1 (11/01/2023) | 09/01/2022 | Presentation | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft Audit Committee presentation materials regarding BridgeFin ACL methodology prepared at direction of counsel for legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Gwendolyn Prescott
44 | BRB-PRIV-000061 | BRB-PRIV-000062 | Production 1 (11/01/2023) | 09/05/2022 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA | Privileged legal memorandum to Audit Committee regarding BridgeFin ACL disclosure and CECL model governance for Q3 2022. | 2 | Attorney-Client Privilege | Withheld in Full | Gwendolyn Prescott
45 | BRB-PRIV-000063 | BRB-PRIV-000064 | Production 1 (11/01/2023) | 09/10/2022 | Spreadsheet | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft BridgeFin vintage cohort analysis prepared at direction of counsel for legal review of Q3 2022 ACL disclosure. | 2 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
46 | BRB-PRIV-000065 | BRB-PRIV-000067 | Production 1 (11/01/2023) | 09/15/2023 | Email chain | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA; Victoria Chambers, Partner, Calderwood & Harkness LLP | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Attorney-client communication regarding SEC voluntary request letter received 09/14/2023 and initial legal assessment of scope of information requests. | 3 | Attorney-Client Privilege | Withheld in Full | Derek Sung
47 | BRB-PRIV-000068 | BRB-PRIV-000072 | Production 1 (11/01/2023) | 09/20/2023 | Memorandum | Victoria Chambers, Partner, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Attorney work-product memorandum prepared in anticipation of litigation analyzing SEC voluntary request letter dated 09/18/2023 and potential enforcement theories related to BridgeFin ACL disclosures. | 5 | Attorney-Client Privilege; Work-Product Doctrine | Withheld in Full | Derek Sung
48 | BRB-PRIV-000073 | BRB-PRIV-000074 | Production 1 (11/01/2023) | 09/22/2023 | Email chain | Victoria Chambers, Partner, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Howard Quinn, Partner, Calderwood & Harkness LLP | Attorney-client communication regarding strategy for responding to SEC voluntary information request and preservation obligations. | 2 | Attorney-Client Privilege; Work-Product Doctrine | Withheld in Full | Derek Sung
49 | BRB-PRIV-000075 | BRB-PRIV-000075 | Production 1 (11/01/2023) | 09/24/2023 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA | Privileged communication providing legal advice to CEO regarding SEC voluntary request and potential investigation of BridgeFin disclosures. | 1 | Attorney-Client Privilege | Withheld in Full | Marcus R. Ellingham
50 | BRB-PRIV-000076 | BRB-PRIV-000078 | Production 1 (11/01/2023) | 09/26/2023 | Memorandum | Victoria Chambers, Partner, Calderwood & Harkness LLP; Jasmine Thornton, Associate, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Attorney work-product memorandum analyzing potential SEC enforcement theories and recommending document preservation and collection protocol. | 3 | Attorney-Client Privilege; Work-Product Doctrine | Withheld in Full | Derek Sung
51 | BRB-PRIV-000079 | BRB-PRIV-000079 | Production 1 (11/01/2023) | 09/28/2023 | Email | Jasmine Thornton, Associate, Calderwood & Harkness LLP | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Attorney-client communication regarding document hold and collection procedures for BridgeFin-related accounting records. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
52 | BRB-PRIV-000080 | BRB-PRIV-000080 | Production 1 (11/01/2023) | 09/30/2023 | Email | Jasmine Thornton, Associate, Calderwood & Harkness LLP | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Attorney-client communication regarding document hold and collection procedures for BridgeFin division records. | 1 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
53 | BRB-PRIV-000081 | BRB-PRIV-000082 | Production 1 (11/01/2023) | 10/01/2023 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA; Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Privileged legal memorandum regarding engagement of Calderwood & Harkness LLP as defense counsel for SEC investigation. | 2 | Attorney-Client Privilege | Withheld in Full | Marcus R. Ellingham
54 | BRB-PRIV-000083 | BRB-PRIV-000083 | Production 1 (11/01/2023) | 10/03/2023 | Email | Victoria Chambers, Partner, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Attorney-client communication regarding engagement terms and scope of representation for SEC investigation. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
55 | BRB-PRIV-000084 | BRB-PRIV-000085 | Production 1 (11/01/2023) | 10/05/2023 | Letter | Victoria Chambers, Partner, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Privileged engagement letter and scope of representation for SEC investigation defense. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
56 | BRB-PRIV-000086 | BRB-PRIV-000086 | Production 1 (11/01/2023) | 10/08/2023 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Attorney-client communication providing legal guidance on document collection obligations in response to anticipated SEC subpoena. | 1 | Attorney-Client Privilege | Withheld in Full | Annette Kowalski
57 | BRB-PRIV-000087 | BRB-PRIV-000088 | Production 1 (11/01/2023) | 10/10/2023 | Notes | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Handwritten notes from meeting with Calderwood & Harkness LLP regarding SEC investigation strategy and document production planning. | 2 | Attorney-Client Privilege; Work-Product Doctrine | Withheld in Full | Derek Sung
58 | BRB-PRIV-000089 | BRB-PRIV-000090 | Production 1 (11/01/2023) | 10/12/2023 | Email with attachment | Victoria Chambers, Partner, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Jasmine Thornton, Associate, Calderwood & Harkness LLP | Attorney-client communication regarding receipt of SEC Formal Order of Investigation EN-2023-0947 and initial analysis of investigative scope. | 2 | Attorney-Client Privilege; Work-Product Doctrine | Withheld in Full | Derek Sung
59 | BRB-PRIV-000091 | BRB-PRIV-000091 | Production 1 (11/01/2023) | 10/13/2023 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Privileged legal advice to CEO regarding SEC Formal Order and implications for BRB. | 1 | Attorney-Client Privilege | Withheld in Full | Marcus R. Ellingham
60 | BRB-PRIV-000092 | BRB-PRIV-000094 | Production 1 (11/01/2023) | 10/14/2023 | Memorandum | Victoria Chambers, Partner, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA; Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Attorney work-product memorandum analyzing SEC Formal Order EN-2023-0947 and assessing potential theories of liability related to BridgeFin disclosures. | 3 | Attorney-Client Privilege; Work-Product Doctrine | Withheld in Full | Derek Sung
61 | BRB-PRIV-000095 | BRB-PRIV-000095 | Production 1 (11/01/2023) | 10/15/2023 | Email | Jasmine Thornton, Associate, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Attorney-client communication regarding receipt of SEC document subpoena HO-14287-001 and preliminary scope analysis. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
62 | BRB-PRIV-000096 | BRB-PRIV-000100 | Production 1 (11/01/2023) | 10/16/2023 | Memorandum | Jasmine Thornton, Associate, Calderwood & Harkness LLP; Liam Donahue, Associate, Calderwood & Harkness LLP | Victoria Chambers, Partner, Calderwood & Harkness LLP | Howard Quinn, Partner, Calderwood & Harkness LLP | Attorney work-product memorandum analyzing 47 document requests in SEC subpoena HO-14287-001 and recommending search and collection methodology. | 5 | Work-Product Doctrine | Withheld in Full | Calderwood & Harkness LLP (external counsel files)
63 | BRB-PRIV-000101 | BRB-PRIV-000101 | Production 1 (11/01/2023) | 10/17/2023 | Email | Victoria Chambers, Partner, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA; Patricia Navarrete, CFO, Belmont Ridge Bank NA | Attorney-client communication regarding document collection custodian list and search term development for SEC subpoena response. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
64 | BRB-PRIV-000102 | BRB-PRIV-000102 | Production 1 (11/01/2023) | 10/18/2023 | Email | Liam Donahue, Associate, Calderwood & Harkness LLP | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Attorney-client communication regarding collection of BridgeFin CECL model documentation for privilege review. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
65 | BRB-PRIV-000103 | BRB-PRIV-000105 | Production 1 (11/01/2023) | 10/19/2023 | Memorandum | Victoria Chambers, Partner, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Attorney-client memorandum recommending production protocol and privilege review workflow for SEC subpoena response. | 3 | Attorney-Client Privilege; Work-Product Doctrine | Withheld in Full | Derek Sung
66 | BRB-PRIV-000106 | BRB-PRIV-000107 | Production 1 (11/01/2023) | 10/20/2023 | Letter | Victoria Chambers, Partner, Calderwood & Harkness LLP | SEC Division of Enforcement (Staff Attorney) | Draft production protocol letter prepared by counsel for submission to SEC Staff; contains counsel's mental impressions regarding privilege review procedures. (See BRB-PRIV-000106–107.) | 2 | Work-Product Doctrine | Withheld in Full | Calderwood & Harkness LLP (external counsel files)
67 | BRB-PRIV-000108 | BRB-PRIV-000108 | Production 1 (11/01/2023) | 10/21/2023 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Victoria Chambers, Partner, Calderwood & Harkness LLP | Attorney-client communication regarding comments on draft production protocol letter. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
68 | BRB-PRIV-000109 | BRB-PRIV-000109 | Production 1 (11/01/2023) | 10/22/2023 | Email | Jasmine Thornton, Associate, Calderwood & Harkness LLP | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Attorney-client communication regarding document hold reminder and custodian interview scheduling for BridgeFin division. | 1 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
69 | BRB-PRIV-000110 | BRB-PRIV-000110 | Production 1 (11/01/2023) | 10/23/2023 | Notes | Jasmine Thornton, Associate, Calderwood & Harkness LLP | Attorney work-product notes from custodian interview with Naveen Chakravarti regarding BridgeFin loan modification policies and practices. | 1 | Work-Product Doctrine | Withheld in Full | Calderwood & Harkness LLP (external counsel files)
70 | BRB-PRIV-000111 | BRB-PRIV-000111 | Production 1 (11/01/2023) | 10/24/2023 | Notes | Liam Donahue, Associate, Calderwood & Harkness LLP | Attorney work-product notes from custodian interview with Raymond Hu regarding CECL model governance and BridgeFin ACL calculations. | 1 | Work-Product Doctrine | Withheld in Full | Calderwood & Harkness LLP (external counsel files)
71 | BRB-PRIV-000112 | BRB-PRIV-000112 | Production 1 (11/01/2023) | 10/25/2023 | Notes | Jasmine Thornton, Associate, Calderwood & Harkness LLP | Attorney work-product notes from custodian interview with Patricia Navarrete regarding BridgeFin disclosure process and CFO certification. | 1 | Work-Product Doctrine | Withheld in Full | Calderwood & Harkness LLP (external counsel files)
72 | BRB-PRIV-000113 | BRB-PRIV-000113 | Production 1 (11/01/2023) | 10/25/2023 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Attorney-client communication providing legal update on SEC investigation status and document production timeline. | 1 | Attorney-Client Privilege | Withheld in Full | Gwendolyn Prescott
73 | BRB-PRIV-000114 | BRB-PRIV-000115 | Production 1 (11/01/2023) | 10/26/2023 | Memorandum | Victoria Chambers, Partner, Calderwood & Harkness LLP | Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Privileged legal memorandum to Audit Committee Chair regarding SEC investigation status, defense strategy considerations, and document production update. | 2 | Attorney-Client Privilege; Work-Product Doctrine | Withheld in Full | Gwendolyn Prescott
74 | BRB-PRIV-000116 | BRB-PRIV-000116 | Production 1 (11/01/2023) | 10/27/2023 | Email | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding interplay between OCC supervisory findings and SEC subpoena document requests. | 1 | Attorney-Client Privilege | Withheld in Full | Annette Kowalski
75 | BRB-PRIV-000117 | BRB-PRIV-000119 | Production 1 (11/01/2023) | 10/28/2023 | Email chain | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA; Victoria Chambers, Partner, Calderwood & Harkness LLP | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Attorney-client communication regarding bank-examination privilege and treatment of OCC supervisory materials in SEC production. | 3 | Attorney-Client Privilege; Bank-Examination Privilege | Withheld in Full | Annette Kowalski
76 | BRB-PRIV-000120 | BRB-PRIV-000120 | Production 1 (11/01/2023) | 10/29/2023 | Email | Victoria Chambers, Partner, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Legal advice regarding assertion of bank-examination privilege over OCC supervisory materials in response to SEC subpoena. | 1 | Attorney-Client Privilege; Bank-Examination Privilege | Withheld in Full | Derek Sung
77 | BRB-PRIV-000121 | BRB-PRIV-000122 | Production 1 (11/01/2023) | 03/10/2020 | Email with attachment | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Communication seeking legal advice from securities counsel regarding initial BridgeFin product launch disclosure considerations. Attachment is draft press release language. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
78 | BRB-PRIV-000123 | BRB-PRIV-000123 | Production 1 (11/01/2023) | 03/20/2020 | Email | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Legal advice from securities counsel regarding BridgeFin product launch and related SEC disclosure obligations. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
79 | BRB-PRIV-000124 | BRB-PRIV-000125 | Production 1 (11/01/2023) | 04/15/2020 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Privileged legal memorandum regarding regulatory compliance framework for BridgeFin consumer lending product launch. | 2 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
80 | BRB-PRIV-000126 | BRB-PRIV-000126 | Production 1 (11/01/2023) | 06/30/2020 | Email | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin loan modification program design and regulatory implications. | 1 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
81 | BRB-PRIV-000127 | BRB-PRIV-000127 | Production 1 (11/01/2023) | 07/15/2020 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Legal advice regarding BridgeFin COVID-19 forbearance program and loan modification accounting treatment. | 1 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
82 | BRB-PRIV-000128 | BRB-PRIV-000130 | Production 1 (11/01/2023) | 09/10/2020 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Privileged legal memorandum regarding BridgeFin COVID-19 forbearance loan re-aging treatment and CARES Act disclosure considerations. | 3 | Attorney-Client Privilege | Withheld in Full | Patricia Navarrete
83 | BRB-PRIV-000131 | BRB-PRIV-000131 | Production 1 (11/01/2023) | 10/01/2020 | Email | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication at direction of counsel regarding CECL model adjustments for BridgeFin COVID-era forbearance loans. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
84 | BRB-PRIV-000132 | BRB-PRIV-000132 | Production 1 (11/01/2023) | 11/15/2020 | Email | OCC Examiner (name redacted) | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Confidential OCC supervisory correspondence regarding BRB's COVID-era credit loss provisioning under OCC Charter No. 24891. | 1 | Bank-Examination Privilege | Withheld in Full | Annette Kowalski
85 | BRB-PRIV-000133 | BRB-PRIV-000134 | Production 1 (11/01/2023) | 12/10/2020 | Draft document | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft FY 2020 10-K BridgeFin credit quality disclosure prepared at direction of counsel for legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
86 | BRB-PRIV-000135 | BRB-PRIV-000136 | Production 1 (11/01/2023) | 01/10/2021 | Email with attachment | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Legal advice from securities counsel regarding FY 2020 10-K BridgeFin disclosure. Attachment is marked-up draft. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
87 | BRB-PRIV-000137 | BRB-PRIV-000137 | Production 1 (11/01/2023) | 02/05/2021 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Attorney-client communication providing legal update on BridgeFin disclosure matters for FY 2020 10-K filing. | 1 | Attorney-Client Privilege | Withheld in Full | Gwendolyn Prescott
88 | BRB-PRIV-000138 | BRB-PRIV-000139 | Production 1 (11/01/2023) | 03/01/2021 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA | Privileged legal memorandum regarding BridgeFin re-aging policy and disclosure considerations for FY 2020 annual report. | 2 | Attorney-Client Privilege | Withheld in Full | Marcus R. Ellingham
89 | BRB-PRIV-000140 | BRB-PRIV-000140 | Production 1 (11/01/2023) | 04/20/2021 | Email | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin post-forbearance re-default rates and internal reporting. | 1 | Attorney-Client Privilege | Withheld in Full | Annette Kowalski
90 | BRB-PRIV-000141 | BRB-PRIV-000141 | Production 1 (11/01/2023) | 05/10/2021 | Email | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin modification volume escalation and reporting obligations. | 1 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
91 | BRB-PRIV-000142 | BRB-PRIV-000142 | Production 1 (11/01/2023) | 06/15/2021 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Legal advice regarding Q1 2021 BridgeFin ACL disclosure in Form 10-Q and CECL model qualitative factors. | 1 | Attorney-Client Privilege | Withheld in Full | Patricia Navarrete
92 | BRB-PRIV-000143 | BRB-PRIV-000144 | Production 1 (11/01/2023) | 07/01/2021 | Spreadsheet | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft BridgeFin re-aged loan tracking spreadsheet prepared at direction of counsel for Q2 2021 legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
93 | BRB-PRIV-000145 | BRB-PRIV-000146 | Production 1 (11/01/2023) | 08/05/2021 | Email chain | Patricia Navarrete, CFO, Belmont Ridge Bank NA; Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Attorney-client communication seeking legal advice on Q2 2021 10-Q BridgeFin ACL methodology disclosure. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
94 | BRB-PRIV-000147 | BRB-PRIV-000147 | Production 1 (11/01/2023) | 08/20/2021 | Email | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Legal advice regarding Q2 2021 BridgeFin ACL disclosure and vintage analysis presentation. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
95 | BRB-PRIV-000148 | BRB-PRIV-000148 | Production 1 (11/01/2023) | 09/12/2021 | Email | OCC Examiner (name redacted) | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Confidential OCC supervisory correspondence regarding BRB's CECL methodology and BridgeFin portfolio credit risk under OCC Charter No. 24891. | 1 | Bank-Examination Privilege | Withheld in Full | Annette Kowalski
96 | BRB-PRIV-000149 | BRB-PRIV-000150 | Production 1 (11/01/2023) | 09/18/2021 | Letter | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | OCC Examiner (name redacted) | BRB response to confidential OCC supervisory inquiry regarding BridgeFin credit risk metrics under OCC Charter No. 24891. | 2 | Bank-Examination Privilege | Withheld in Full | Annette Kowalski
97 | BRB-PRIV-000151 | BRB-PRIV-000152 | Production 1 (11/01/2023) | 10/01/2021 | Memorandum | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Confidential memorandum prepared at direction of counsel analyzing BridgeFin delinquency trends for Q3 2021 legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Annette Kowalski
98 | BRB-PRIV-000153 | BRB-PRIV-000153 | Production 1 (11/01/2023) | 10/15/2021 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Legal advice regarding Q3 2021 BridgeFin disclosure in 10-Q and earnings release. | 1 | Attorney-Client Privilege | Withheld in Full | Patricia Navarrete
99 | BRB-PRIV-000154 | BRB-PRIV-000155 | Production 1 (11/01/2023) | 11/01/2021 | Draft document | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Draft Q3 2021 10-Q BridgeFin ACL footnote prepared at direction of counsel for legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
100 | BRB-PRIV-000156 | BRB-PRIV-000156 | Production 1 (11/01/2023) | 11/10/2021 | Email | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin ACL provision trends and investor disclosure considerations. | 1 | Attorney-Client Privilege | Withheld in Full | Patricia Navarrete
101 | BRB-PRIV-000157 | BRB-PRIV-000158 | Production 1 (11/01/2023) | 11/22/2021 | Email chain | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA; Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Attorney-client communication regarding year-end BridgeFin ACL disclosure considerations for FY 2021 10-K. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
102 | BRB-PRIV-000159 | BRB-PRIV-000161 | Production 1 (11/01/2023) | 12/05/2021 | Presentation | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA; Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Draft Audit Committee presentation regarding FY 2021 BridgeFin ACL methodology prepared at direction of counsel. | 3 | Attorney-Client Privilege | Withheld in Full | Gwendolyn Prescott
103 | BRB-PRIV-000162 | BRB-PRIV-000163 | Production 1 (11/01/2023) | 12/15/2021 | Email with attachment | Lorraine Dupont, Audit Engagement Partner, Whitfield Keane LLP | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication at direction of counsel regarding FY 2021 audit considerations for BridgeFin CECL model. Attachment is audit query letter. | 2 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
104 | BRB-PRIV-000164 | BRB-PRIV-000164 | Production 1 (11/01/2023) | 01/05/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Communication seeking legal advice on FY 2021 10-K BridgeFin vintage cohort table disclosure format. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
105 | BRB-PRIV-000165 | BRB-PRIV-000167 | Production 1 (11/01/2023) | 01/15/2022 | Memorandum | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Legal memorandum from securities counsel analyzing ASU 2016-13 disclosure requirements and SEC Staff interpretive guidance applicable to BridgeFin ACL disclosures. | 3 | Attorney-Client Privilege | Withheld in Full | Derek Sung
106 | BRB-PRIV-000168 | BRB-PRIV-000168 | Production 1 (11/01/2023) | 01/25/2022 | Email | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication at direction of counsel regarding BridgeFin re-aged loan reclassification for FY 2021 vintage analysis. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
107 | BRB-PRIV-000169 | BRB-PRIV-000170 | Production 1 (11/01/2023) | 02/01/2022 | Spreadsheet | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft FY 2021 BridgeFin vintage cohort disclosure table prepared at direction of counsel for legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
108 | BRB-PRIV-000171 | BRB-PRIV-000172 | Production 1 (11/01/2023) | 02/10/2022 | Email chain | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA; Patricia Navarrete, CFO, Belmont Ridge Bank NA | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Attorney-client communication regarding legal review of FY 2021 Form 10-K BridgeFin ACL footnote and MD&A section. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
109 | BRB-PRIV-000173 | BRB-PRIV-000174 | Production 1 (11/01/2023) | 02/20/2022 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Privileged legal memorandum summarizing securities counsel's advice on FY 2021 BridgeFin ACL disclosures for CEO review. | 2 | Attorney-Client Privilege | Withheld in Full | Marcus R. Ellingham
110 | BRB-PRIV-000175 | BRB-PRIV-000175 | Production 1 (11/01/2023) | 02/28/2022 | Email | Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding Audit Committee oversight of BridgeFin ACL disclosure process. | 1 | Attorney-Client Privilege | Withheld in Full | Gwendolyn Prescott
111 | BRB-PRIV-000176 | BRB-PRIV-000177 | Production 1 (11/01/2023) | 03/05/2022 | Notes | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Handwritten notes from discussion with securities counsel Martin Caldwell regarding FY 2021 10-K BridgeFin disclosure finalization. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
112 | BRB-PRIV-000178 | BRB-PRIV-000178 | Production 1 (11/01/2023) | 10/30/2023 | Email | Victoria Chambers, Partner, Calderwood & Harkness LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Jasmine Thornton, Associate, Calderwood & Harkness LLP; Liam Donahue, Associate, Calderwood & Harkness LLP | Attorney-client communication regarding status of first rolling production and privilege review completion timeline. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
113 | BRB-PRIV-000179 | BRB-PRIV-000179 | Production 1 (11/01/2023) | 10/30/2023 | Email | Jasmine Thornton, Associate, Calderwood & Harkness LLP | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Attorney-client communication regarding supplemental document collection from CRO's files for privilege review. | 1 | Attorney-Client Privilege | Withheld in Full | Annette Kowalski
114 | BRB-PRIV-000180 | BRB-PRIV-000180 | Production 1 (11/01/2023) | 04/30/2022 | Email | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin Q1 2022 delinquency reporting and modification volume data for legal review. | 1 | Attorney-Client Privilege | Redacted in Part | Naveen Chakravarti
115 | BRB-PRIV-000181 | BRB-PRIV-000182 | Production 1 (11/01/2023) | 05/08/2022 | Email chain | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA; Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Attorney-client email chain containing legal advice regarding BridgeFin credit quality reporting to Board of Directors. | 2 | Attorney-Client Privilege | Redacted in Part | Patricia Navarrete
116 | BRB-PRIV-000183 | BRB-PRIV-000183 | Production 1 (11/01/2023) | 05/20/2022 | Email | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Lorraine Dupont, Audit Engagement Partner, Whitfield Keane LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication at direction of counsel regarding Q2 2022 CECL model validation timing and BridgeFin segment inputs. | 1 | Attorney-Client Privilege | Redacted in Part | Raymond Hu
117 | BRB-PRIV-000184 | BRB-PRIV-000184 | Production 1 (11/01/2023) | 06/10/2022 | Spreadsheet | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | BridgeFin credit quality dashboard with privileged annotations by counsel regarding disclosure implications. Business data produced; counsel annotations redacted. | 1 | Attorney-Client Privilege | Redacted in Part | Annette Kowalski
118 | BRB-PRIV-000185 | BRB-PRIV-000186 | Production 1 (11/01/2023) | 07/08/2022 | Email chain | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA; Patricia Navarrete, CFO, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Email chain containing business discussion of BridgeFin Q2 2022 performance metrics with interspersed legal advice from General Counsel regarding disclosure. Business portions produced; legal advice redacted. | 2 | Attorney-Client Privilege | Redacted in Part | Naveen Chakravarti
119 | BRB-PRIV-000187 | BRB-PRIV-000187 | Production 1 (11/01/2023) | 07/25/2022 | Email | Marcus R. Ellingham, CEO, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin performance discussion in Q2 2022 earnings call script. | 1 | Attorney-Client Privilege | Redacted in Part | Marcus R. Ellingham
120 | BRB-PRIV-000188 | BRB-PRIV-000188 | Production 1 (11/01/2023) | 08/12/2022 | Notes | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Meeting notes containing mix of factual BridgeFin credit risk observations and privileged legal advice from counsel. Factual portions produced; legal advice redacted. | 1 | Attorney-Client Privilege | Redacted in Part | Annette Kowalski
121 | BRB-PRIV-000189 | BRB-PRIV-000189 | Production 2 (12/15/2023) | 06/14/2022 | Email | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Lorraine Dupont, Audit Engagement Partner, Whitfield Keane LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication regarding quarterly CECL model governance review for Q1 2022, including discussion of re-aging treatment of modified BridgeFin loans, sent at direction of counsel for purposes of obtaining legal advice. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
122 | BRB-PRIV-000190 | BRB-PRIV-000191 | Production 2 (12/15/2023) | 06/18/2022 | Email with attachment | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Communication seeking legal advice regarding BridgeFin loan re-aging classification and ASC 310-20 accounting treatment. Attachment is draft accounting policy excerpt. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
123 | BRB-PRIV-000192 | BRB-PRIV-000192 | Production 2 (12/15/2023) | 06/22/2022 | Email | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Legal advice from securities counsel regarding BridgeFin re-aged loan classification and SEC disclosure requirements. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
124 | BRB-PRIV-000193 | BRB-PRIV-000194 | Production 2 (12/15/2023) | 06/28/2022 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Privileged legal memorandum summarizing outside counsel advice on BridgeFin re-aged loan treatment in Q2 2022 10-Q. | 2 | Attorney-Client Privilege | Withheld in Full | Patricia Navarrete
125 | BRB-PRIV-000195 | BRB-PRIV-000195 | Production 2 (12/15/2023) | 07/02/2022 | Email | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin vintage cohort delinquency data and Q2 2022 credit quality reporting. | 1 | Attorney-Client Privilege | Withheld in Full | Annette Kowalski
126 | BRB-PRIV-000196 | BRB-PRIV-000197 | Production 2 (12/15/2023) | 07/08/2022 | Email chain | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA; Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Attorney-client communication regarding interplay between credit risk metrics and BridgeFin ACL estimate for Q2 2022. | 2 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
127 | BRB-PRIV-000198 | BRB-PRIV-000198 | Production 2 (12/15/2023) | 07/15/2022 | Email | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication seeking legal advice regarding BridgeFin collections strategy change and potential disclosure obligations. | 1 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
128 | BRB-PRIV-000199 | BRB-PRIV-000200 | Production 2 (12/15/2023) | 07/20/2022 | Memorandum | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Naveen Chakravarti, SVP & Division Head BridgeFin, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Privileged legal memorandum regarding regulatory and disclosure considerations for proposed BridgeFin collections policy changes. | 2 | Attorney-Client Privilege | Withheld in Full | Naveen Chakravarti
129 | BRB-PRIV-000201 | BRB-PRIV-000201 | Production 2 (12/15/2023) | 07/28/2022 | Email | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Communication at direction of counsel regarding Q2 2022 BridgeFin qualitative ACL adjustment documentation. | 1 | Attorney-Client Privilege | Withheld in Full | Raymond Hu
130 | BRB-PRIV-000202 | BRB-PRIV-000203 | Production 2 (12/15/2023) | 08/05/2022 | Draft document | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft Q2 2022 10-Q MD&A BridgeFin section prepared at direction of counsel for legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
131 | BRB-PRIV-000204 | BRB-PRIV-000205 | Production 2 (12/15/2023) | 08/10/2022 | Email with attachment | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Patricia Navarrete, CFO, Belmont Ridge Bank NA | Legal advice from securities counsel regarding Q2 2022 10-Q BridgeFin MD&A language. Attachment is redlined draft. | 2 | Attorney-Client Privilege | Withheld in Full | Derek Sung
132 | BRB-PRIV-000206 | BRB-PRIV-000206 | Production 2 (12/15/2023) | 08/15/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Martin Caldwell, Lead Partner, Caldwell Pratt & Stein LLP | Communication seeking further legal advice on Q2 2022 BridgeFin re-aged loan disclosure language. | 1 | Attorney-Client Privilege | Withheld in Full | Derek Sung
133 | BRB-PRIV-000207 | BRB-PRIV-000208 | Production 2 (12/15/2023) | 08/22/2022 | Presentation | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA; Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Draft Q2 2022 Audit Committee credit quality presentation prepared at direction of counsel for legal review. | 2 | Attorney-Client Privilege | Withheld in Full | Gwendolyn Prescott
134 | BRB-PRIV-000209 | BRB-PRIV-000209 | Production 2 (12/15/2023) | 08/28/2022 | Notes | Gwendolyn Prescott, Audit Committee Chair, Belmont Ridge Bank NA | Handwritten notes from Audit Committee meeting reflecting privileged legal advice from counsel regarding BridgeFin ACL matters. | 1 | Attorney-Client Privilege | Withheld in Full | Gwendolyn Prescott
135 | BRB-PRIV-000210 | BRB-PRIV-000210 | Production 2 (12/15/2023) | 09/01/2022 | Email | OCC Examiner (name redacted) | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Confidential OCC supervisory correspondence regarding BRB's Q2 2022 credit loss provisioning under OCC Charter No. 24891. | 1 | Bank-Examination Privilege | Withheld in Full | Annette Kowalski
136 | BRB-PRIV-000211 | BRB-PRIV-000212 | Production 2 (12/15/2023) | 09/05/2022 | Letter | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | OCC Examiner (name redacted) | BRB response to confidential OCC supervisory inquiry regarding Q2 2022 BridgeFin credit risk under OCC Charter No. 24891. | 2 | Bank-Examination Privilege | Withheld in Full | Annette Kowalski
137 | BRB-PRIV-000213 | BRB-PRIV-000213 | Production 2 (12/15/2023) | 09/08/2022 | Email | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Legal advice regarding treatment of OCC supervisory materials and bank-examination privilege considerations. | 1 | Attorney-Client Privilege; Bank-Examination Privilege | Withheld in Full | Annette Kowalski
138 | BRB-PRIV-000214 | BRB-PRIV-000214 | Production 2 (12/15/2023) | 09/12/2022 | Email | Annette Kowalski, Chief Risk Officer, Belmont Ridge Bank NA | Derek Sung, General Counsel / CLO, Belmont Ridge Bank NA | Raymond Hu, Chief Accounting Officer, Belmont Ridge Bank NA | Communication seeking legal advice regarding impact of OCC supervisory feedback on BridgeFin ACL methodology. | 1 | Attorney-Client Privilege; Bank-Examination Privilege | Withheld in Full | Annette Kowalski
139 | BRB-PRIV-000215 | BRB-PRIV-000216 | Production