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Letter from COViSAL to US Receiver, Counsel, and OSIC: Second Request Regarding $8.1 Million Swiss Funds

LETTER FROM COViSAL TO US RECEIVER, COUNSEL, AND OSIC

Second Request Regarding $8.1 Million Swiss Funds

Date: March 11, 2026


TO:

  • Ralph Janvey, U.S. Receiver
  • Kevin Sadler – Baker Botts LLP
  • Scott Powers – Baker Botts LLP
  • David Arlington – Baker Botts LLP
  • Brendan Day – Baker Botts LLP
  • John Little, Examiner
  • Ed Snyder – Counsel
  • Judith Blakeway – Official Stanford Investors Committee
  • Members of the Official Stanford Investors Committee

CC:

  • Gilardi & Co. (Claims Agent)
  • COViSAL

Dear Mr. Janvey, Counsel, Mr. Little, Mr. Snyder, and Members of the Official Investors Committee,

I am writing again on behalf of COViSAL to request a definitive clarification regarding the destination of the $8.1 million from the Swiss bankruptcy proceeding, which were transferred to the Receiver by the Antiguan Joint Liquidators (JLs) on December 17, 2025.

Since our first request did not receive a response on this specific point, we are submitting this second request with additional information that confirms the origin and nature of these funds.

1. Confirmation from the U.S. Receiver (January 2026)

On or around January 15, 2026, the Receiver published the following announcement on the official website:

"Final Distribution of Swiss Assets Released to Receiver"

On December 17, 2025, the Antiguan Joint Liquidators ('JLs') informed the Receiver that the Swiss Ancillary Bankruptcy proceeding concerning Stanford International Bank has concluded. As a result, the JLs have transferred to the Receiver, pursuant to the Cross-Border Protocol, $8.1 million in funds from the Swiss bankruptcy proceeding. The JLs further informed the Receiver that no further distributions of funds are expected.

This official announcement confirms that:

  • The $8.1 million were received on December 17, 2025.
  • The transfer was made pursuant to the Cross-Border Protocol.
  • These funds represent the final distribution from the Swiss proceeding.

2. Confirmation from the Joint Liquidators (November 2025)

In their November 2025 update to creditors, the Joint Liquidators of Stanford International Bank Limited (in Liquidation) reported the following:

"Recovery of Swiss Assets"

3.8 The Swiss ancillary bankruptcy has now been formally concluded. A further US$11.9 million in recoveries was received on 28 November 2025.

3.9 These funds will be treated as Swiss Frozen Funds under the 2013 Protocol Agreement, which requires two-thirds of the value involved to be transferred to the US Receiver for creditor distribution; while the remaining one-third will be administered and distributed by the Antiguan estate of SIB.

Analysis of these Confirmations:

  • Origin of the funds: The Joint Liquidators confirm that $11.9 million were received from the Swiss ancillary bankruptcy.
  • Application of the 2013 Protocol: They expressly declare that these funds are "Swiss Frozen Funds" subject to the Cross-Border Protocol.
  • Receiver's own confirmation: His January 2026 announcement of receiving $8.1 million pursuant to the Protocol perfectly aligns with this.
  • Clear correspondence: The $8.1 million received by the Receiver represent the two-thirds portion of the Swiss funds recovered, as required by the Protocol.

3. Contractual Legal Basis: The Destination of the Funds is Predetermined

Article VIII of the 2013 Cross-Border Protocol establishes the mandatory protocol for the allocation and distribution of the "Covered Assets," a category that explicitly includes the frozen assets in Switzerland.

Section 8.4 - "Authorized Use of Distributions":

"All of the Covered Assets that are allocated to the JLs and the Receiver, except for the Working Capital, will be distributed to Creditor-victims and only to Creditor-victims." (Emphasis added)

Interpretation: This clause is unequivocal. It establishes a contractual obligation to allocate all Covered Assets (including the Receiver's $8.1 million) exclusively for distribution among Creditor-victims. The only exception, "Working Capital," was already allocated to the JLs from the UK Assets and bears no relation to these Swiss funds.

4. A Striking Contrast in Responsiveness

When it came to resolving the dispute with claimant Magness in November 2025, the Receiver and the Court acted with remarkable speed:

  • August 20, 2025: Receiver files Motion for Final Distribution Plan proposing 8.0% (~$375 million).
  • October 8, 2025: Court approves plan but orders Magness parties included, requiring recalculation.
  • November 3, 2025: Receiver and Magness file Joint Motion to Amend.
  • November 25, 2025: Court approves amendment, reducing distribution to 7.10% (~$339 million).

In just 22 days, the plan was amended, reducing the percentage for all victims by approximately 0.9%.

Now, with $8.1 million in Swiss funds in the Receiver's possession for nearly three months (since December 17, 2025), which would increase the distribution by approximately 0.17% (from 7.10% to about 7.27%), no action has been taken. The "Final Distribution Schedule" was filed with the Court on March 9, 2026, excluding these funds entirely.

The contrast is clear: swift action when victims lose, complete silence when victims could gain.

5. The Economic Reality: A Separate Distribution Would Waste Victim Funds

  • The $8.1 million have been in the Receiver's possession since December 17, 2025.
  • There was ample time to include them in the planning of the 12th Distribution.
  • Including them would have had a marginal administrative cost.
  • Excluding them now forces a costly "13th Distribution," whose fixed costs would consume a substantial portion of these funds, drastically reducing the benefit for over 14,000 claimants.

6. The Silence of Those Who Were Supposed to Protect Us

As the case nears its end after 17 years, and some attorneys are saying goodbye to their clients, the Examiner and OSIC have remained silent on this omission of $8.1 million meant for the victims. Their voices are absent at the most critical moment.

7. Specific Questions

We respectfully request answers to the following:

  1. Why have the $8.1 million not been included in the announced Final Distribution?
  2. On what date and through what mechanism does the Receiver plan to distribute these $8.1 million to Creditor-victims?
  3. Please confirm that these funds will not be allocated to administrative expenses, in compliance with the Cross-Border Protocol.
  4. How can a distribution be called "Final" when it excludes funds contractually designated for victims?
  5. Why was the distribution amended in 22 days for Magness (reducing payments) but over three months have passed with no action on Swiss funds (which would increase payments)?
  6. To the Examiner and OSIC: What actions have you taken regarding this matter? Why have you remained silent?

8. Conclusion

Nearly three months have passed since these funds were received. The Joint Liquidators have fulfilled their obligation to transfer them to the Receiver expressly for distribution to creditors. The Protocol itself is clear: these $8.1 million are for the victims and only for the victims.

We await your prompt response.

Sincerely,

/s/ Jaime R. Escalona
On behalf of COViSAL, for Restitution since 2009.
https://www.covisal.org/

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