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STIPULATION AND [PROPOSED] ORDER

CR 09 - 0105 SI

JOSEPH P. RUSSONIELLO (CSBN 44332)

United States Attorney

BRIAN J. STRETCH (CSBN 163273)

Chief, Criminal Division

THOMAS E. STEVENS (CSBN 168362)

Assistant United States Attorney

450 Golden Gate Avenue

San Francisco, California 94102

Telephone: (415) 436-6559

Facsimile: (415) 436-7234

E-mail: Thomas.Stevens@usdoj.gov

Attorneys for United States of America

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

SAN FRANCISCO DIVISION

UNITED STATES OF AMERICA,

Plaintiff,

v.

EDWARD S. EHEE,

Defendant.

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No. CR 09 - 0105 SI

STIPULATION AND [PROPOSED]

ORDER AMENDING JUDGMENT

DATE: N/A

TIME: N/A

COURTROOM: Hon. Susan Illston

STIPULATION

The United States of America, by and through its counsel, Assistant United States

Attorney Thomas E. Stevens, and defendant Edward S. Ehee (“defendant”), by and through his

counsel, Ismail J. Ramsey, hereby stipulate and agree as follows:

1. WHEREAS, this Court sentenced defendant on January 15, 2010;

2. WHEREAS, among other terms and conditions of the Judgment, this Court ordered

defendant to pay restitution to victims in an amount of $4,332,516.32 (the “Pre-Offset Total”);

3. WHEREAS, the restitution amount in the Judgment (at page 5) for victim Myong Lee

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STIPULATION AND [PROPOSED] ORDER

CR 09 - 0105 SI 2

specifies $156,588.09, but in fact should be $158,588.09 (see Presentence Report, Sentencing

Recommendation, pg. 4);

4. WHEREAS, the Judgment states that the Pre-Offset Total is to be offset by amounts

already paid by the defendant to victims in the parallel civil action entitled Securities and

Exchange Commission v. Viper Capital Management, et al., C-06-6966 SI (the “SEC Case”);

5. WHEREAS, the Judgment (at page 5) also sets forth a specific amount of restitution to

be paid to each victim, but the amounts so specified do not reflect, on a per-victim basis, the

amount already paid by the defendant to each victim in the SEC Case;

6. WHEREAS, paragraph 5 of page 4 of the Judgment requires, among other things, that

the defendant “comply and cooperate with the IRS in a good-faith effort to pay any outstanding

tax liability, to include any assessed penalty and interest. The amount due is $75,640”;

7. WHEREAS, in or around May 2009, the defendant reached an “agreed upon

settlement” with IRS-Civil for taxes due, penalties and interest for the tax years 2001 through

2006 (the “IRS Settlement”);

8. WHEREAS, the $75,640 in tax liability referenced in the Judgment is for tax year

2005 criminal purposes only, does not reflect the amount that the defendant agreed to pay in the

IRS Settlement, and the parties intended that all of defendant’s tax liabilities for the years 2001

through 2006 be resolved pursuant to the terms of the IRS Settlement;

9. WHEREAS, in order accurately to reflect the proper restitution amounts owing and

the restitution payments already made, and to avoid confusion with respect to defendant’s tax

liabilities as they relate to the Judgment, the parties to this criminal action seek an order

amending the Judgment;

10. NOW, THEREFOR, the parties stipulate and agree that: (a) the total amount of

restitution outstanding, after the offset from the SEC Case, is $4,017,344.32; (b) the per-victim

amounts of restitution to be paid after accounting for the amounts already paid to them in the

SEC Case are as follows:

Name of Payee Pre-Offset Amount Corrected Amount

Anira Advisory Group $1,400,000 $1,292,816.00

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STIPULATION AND [PROPOSED] ORDER

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Kevin Bradford $947,610.28 $874,559.28

Richard Garman $1,500,000 $1,385,160.00

Myong Lee $158,588.09 $158,588.09

Dr. Tae Noe $200,000 $184,688.00

Estate of Giovanni Magistrali $126,317.95 $121,532.95

Total $4,017,344.32

and (c) the second sentence of the fifth paragraph on page 4 of the Judgment should read, “The

amount due is as set forth in agreed upon settlements between the defendant and the IRS,

executed by the defendant on May 11, 2009 and May 24, 2009.”

IT IS SO STIPULATED.

Dated: January 29, 2010 JOSEPH P. RUSSONIELLO

United States Attorney

 /s

THOMAS E. STEVENS

Assistant United States Attorney

 /s

ISMAIL J. RAMSEY

Attorney for defendant Edward S. Ehee

ORDER

The parties having stipulated as set forth above, and good cause appearing therefor, IT IS

SO ORDERED that the Judgment be amended as reflected in Paragraph 10 of the stipulation.

Susan Illston

United States District Judge

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