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Response to Matt Marcucci — Document Package Transmittal and Outstanding Items (June 18, 2026)

Version: v1.0.1 | Updated: 2026-06-18

This page archives the response email to Pryor Cashman, LLP transmitting the document package responsive to the firm's outstanding-items requests in Christian Gray v. American Package Co., Inc. (HP 6086/2020). It replies, comment by comment, to the firm's April 30, 2026 substantive reply. The verbatim as-sent body is reproduced below, followed by the attachment manifest and the related correspondence and binder references. The prior April 15 / 28 / 30, 2026 exchange is archived separately and linked at the end.

Send Metadata

Field Value
Date June 18, 2026
To Matthew A. Marcucci, Pryor Cashman LLP
Cc Eric Sherman, Pryor Cashman LLP
Subject RE: HP 6086 Package — Compliance Evidence, CPLR 2221(e) Path, Kozek Meeting, and Outstanding Items
Channel Proton Mail (secure)
Matter HP 6086/2020 (Index LT-006086-20/KI); Christian Gray v. American Package Co., Inc.
As-sent integrity MD5 634c5963

The text below is a faithful reading copy of the as-sent body; the byte-exact transmitted text is fingerprinted MD5 634c5963. The accompanying document package, Gray_PC_Package_2026-06-04, comprises nineteen files in six folders and is retained natively (it contains tax materials); its manifest appears after the body.

As-Sent Body

Matt, Thank you for the April 30 reply. The items below respond to your comments in order. The attached package is organized in six folders: the Karuna Freeman Studios documents you asked about — the business valuation and Sweetwater review, the 2017–2019 federal tax returns, and the IRS account transcripts; the lease and correspondence records responsive to your separate comment on leases; two November 2022 affidavit-related source records; and the May 25, 2023 hearing record (court audio, reference transcript, and the audio-request form) — each discussed below. I have also added a brief clarification at the end on the LBO-5301 order attached to your message.

Renewed-motion path. Understood — I'll await your internal discussion and the firm's decision on the global strategy.

Depositions and the on-the-record admission. No depositions were taken in the HP action, so there are no transcripts. On the audio, all three requests under this index and control number have now been returned, with results below: the April 17 request was processed and closed, and the two later forms have now been returned as well.

Processed and closed — April 17 request (Hon. Remy Smith; Part B, Room 409):

  • March 6, 2023 — no audio found
  • April 19, 2023 — no audio found
  • August 8, 2023 — not a scheduled court date in the court's system
  • September 26, 2023 — not a scheduled court date in the court's system

The clerk noted the case was adjourned to May 25, 2023, and advised that the court's date list is not a reliable schedule — motion-only, control, and virtual dates may not appear — and that the actual before-a-judge appearance dates should be confirmed from counsel's records. On that advice, I checked the appearance record and filed two fresh requests by email under the same index. Both have now been returned.

Form 1 — 2023 Smith-part proceedings (Hon. Remy Smith; Part B, Room 409):

  • February 1, 2023 — no audio located. This was the lead date for the reason given below; the court located no recording for it.
  • May 25, 2023, 9:30 AM — located. The court's initial production for this date was an unrelated matter (a 3:41 PM segment); a corrected request produced the 9:30 AM appearance (the recording begins at 10:01 AM, the matter having been called after the calendar time). On that recording, respondent's counsel (Mr. Skaller) stated on the record that the completion affidavits in respondent's possession are not accurate — a fact he said he learned after the fact — and that the stipulated remediation work was not completed; he further stated that he would stipulate that respondent had not complied with the stipulation and would complete the remaining work. I attended this appearance and heard the statements when they were made, and have since confirmed them against the court's audio.
  • July 12, 2023, 2:30 PM — returned as not a scheduled court date in the system.
  • September 26, 2023, 3:30 PM — again returned as not a scheduled court date; consistent with the clerk's advice that virtual and motion dates may not appear, I have asked the clerk to check the virtual-appearance archive.

Form 2 — 2020 Housing Part appearances (Hon. Michael L. Weisberg / Hon. Julie Poley; Part B-HP):

  • July 20, 2020 — no audio located.
  • August 14, 2020 — located. The recording is a Housing Part appearance at which a stipulation of adjournment was placed on the record, setting a September 18 non-appearance control date; the substantive settlement-stipulation terms were not recited on the record.
  • September 18, 2020 — no audio located.

The 2020 dates were filed on a separate form because they were before different judges in the Housing Part, distinct from the 2023 Smith-part proceedings; the clerk locates audio by part plus date.

On the admission specifically: the May 25, 2023 recording described above supplies the on-the-record statement. February 1, 2023 — the in-person conference date I had identified from recollection and the NYSCEF adjournment record — returned no audio; the May 25 appearance is the recording that captures it. With the court's own audio now confirming respondent's counsel's statement that the affidavits are not accurate and the work was not completed, I am no longer treating that statement as unconfirmed. The recording, the transcript, and a source-tied evidence record are collected in the case binder under White Tab 106C, and the court audio, reference transcript, and audio-request form are also included in the attached package (Folder 6). Below is the link to the White Tab 106C page in the binder:

I keep this on-the-record statement distinct from the settlement-posture document addressed next.

Other documents touching the same affidavits. You also asked whether, apart from the conference, there are other documents or instances bearing on these affidavits. There is one date-certain record: a November 3, 2022 email from Mr. Skaller to my then-counsel, Ms. Sandercock, marked "for settlement purposes only," proposing terms for a new stipulation under which the Glass and Kowalewski affidavits would be withdrawn upon full execution. To be precise about what it is and is not: it is a settlement-posture withdrawal proposal, not a second instance of opposing counsel characterizing the affidavits as inaccurate — it does not use that language — so I keep it distinct from the on-the-record exchange described above.

I should flag a gap on my end. On April 3, I prepared a focused write-up of this November 3, 2022 record as a companion to the Q11 response and published it to the case site, but the message conveying it to you was never sent. The effect is that you have not had the underlying November 2022 documents: my April 7 package discussed the November 3, 2022 proposal in analysis, but the source records themselves were not provided. I am correcting that now. Attached are the two source records — the November 3, 2022 Skaller email, and the related ALC additional-scope document it references. The focused write-up, with provenance and what the record does and does not establish, is in the binder:

OATH / TH-221 files. The OATH/TH-221 case files are not in my possession; the route to them is through Ween & Kozek. I have discussed the matter with Kozek, but the case file and underlying documents have not been produced to me. I am now making a specific, itemized request to Ween & Kozek for the OATH/TH-221 case file, subsequent G21 lease copies, and any IMD / loft-law documentation they may be holding, and I will follow up and route everything to you upon receipt. I understand the full cross-proceeding analysis follows once you have the actual files. Karuna Freeman Studios — documents. The five document categories you asked about are addressed by the attached package.

The Karuna business valuation (the version Mark Salamone reviewed in March 2025) and the corresponding business plan and financial projections (same March 2025 version, provided at that time to both Andrew Duffy and Mark Salamone, whose roles are described below) are attached. An updated version of the plan and projections — refining an installation-cost line item and adding a tariff contingency — is in progress on a separate track; the version attached is the one Salamone reviewed, and the update does not gate this transmission.

Andrew Duffy is Andrew J. Duffy, CFA — Co-Founder, Chief Investment Officer, and Senior Portfolio Manager of Ranger Global Real Estate Advisors, an SEC-registered investment adviser, with more than thirty years in global real-estate-securities investment, an MBA from Harvard Business School, and a degree from the United States Military Academy at West Point. His role on the Karuna work was as the architect of the investment-grade diligence framework: he authored the methodology within which the valuation, financial projections, business plan, and technical-infrastructure work were executed across multiple iterations, and he defined which independent third-party validations the diligence required — validations that were then performed by the independent domain experts described below. In the interest of completeness, I should note that Mr. Duffy is also a prospective investor in the venture, with capital already committed; for that reason his contribution is properly understood as framework authorship and investor diligence rather than as an independent check on the valuation figure, and the independence weight on the figure rests with Mr. Salamone and the named component validators.

Andrew Duffy's full credential record and engagement history are documented in the binder:

Mark Salamone is an executive at Sweetwater Integration, and his role is the comprehensive, cross-domain corporate-level review that sits above the individual technical validations — integrating across the separately validated domains (facility construction cost, signal and network architecture, audio systems and room design, console, digital-audio workflow, enterprise video, and distribution, validated respectively by Walters-Storyk, CineSys-Oceana, PMC and Dolby, Solid State Logic, AVID, Panasonic Connect, and JW Player). Those domain validations cover the eight integrated production systems that make up the planned technical-infrastructure component of the valuation: each system was specified at the equipment and installation level, approved by the relevant third-party expert, and then priced through vendor cost analysis. His March 12, 2025 endorsement letter integrates across that technical-systems analysis and reaches not only the business plan and the financial projections but the company valuation itself, which he assessed as well-structured, realistic, and consistent with industry standards. To be precise about its character: this is an independent endorsement of the figure, not an independently commissioned appraisal — Mr. Salamone reviewed and endorsed the valuation; he did not separately derive it.

Mark Salamone's role and the underlying seven-tier validation map are documented in the binder:

The technical-systems analysis underlying the valuation is documented in full:

The attached valuation is titled "Karuna ∞ Inc.," an earlier working name for the same prospective integrated venture I refer to here as Karuna Freeman Studios — studio and media-label operations under a single entity.

The Sweetwater letter is provided as two attached items: the March 12, 2025 letter from Mark Salamone titled "Karuna Freeman Studios — Evaluation letter," and the March 15, 2024 endorsement letter from Mr. Salamone in his prior role. Both are attached as transmitted; I have not requested any edits to Mr. Salamone's text.

Three years of IRS returns — tax years 2017, 2018, and 2019, full Form 1040 with Schedule C — are also attached, addressing the "additional value-evidencing materials" category and the continuation question below. Each year's return carries Schedule C filings for the three operations described next. The Karuna LLC Schedule C (66 Freeman Street), filed within each year's return, covers the larger Freeman facility and is the documentary basis for the continuation answer below. The 97 Green Street sole-proprietorship Schedule C covers the G21 unit operations directly affected by the October 2019 flood — a separate damages track from the Freeman upgrade question. A third Schedule C, for a Williamsburg music rehearsal and production operation at 40 Frost Street, is operationally unrelated to the Freeman or G21 facilities, was unaffected by the flood, and is not part of any lost-revenue claim — included for completeness. The IRS line A "principal business" descriptor "Multi-Media Production" appears on both the Karuna LLC and the 97 Green sole-proprietorship returns, reflecting two facilities operated under the same line of professional work. All three returns were e-filed and IRS-accepted; the preparer across all three was Janice Hayman, CPA.

IRS Account Transcripts are also attached as the IRS-side confirmation of filing. The transcripts for tax years 2017, 2018, and 2019 correspond to the returns above. Transcripts for tax years 2020 and 2021 are also included; return copies for those two years could not be located, and the transcripts are provided as the available IRS record. The 2020 and 2021 transcripts reflect unemployment compensation as the only reported income, with tax withheld.

Karuna Freeman Studios — relationship to a preexisting revenue-generating venture. On the preexisting-venture question: yes. The IRS-filed Schedule C returns for tax years 2017, 2018, and 2019 (attached) record three consecutive years of revenue at the Freeman Street facility immediately preceding the flood. Karuna LLC at 66 Freeman Street averaged $123,372 in annual gross receipts across the three years. Returns were e-filed and IRS-accepted (preparer Janice Hayman). The 66 Freeman Street studio facility itself has been under continuous lease since March 2010 (also attached); the lease was held by Green Street Group LLC, a sister entity, through the 2017–2019 Schedule C window and was assigned to Karuna LLC as named tenant on the July 2021 renewal. As of October 2019, the facility was in final commissioning — weeks, not years, from full operation. At 66 Freeman the George Augspurger main monitors were installed in the control-room wall system, the 48-channel API Legacy Plus console was installed and being customized, all audio, video, and data cabling was terminated and tested, and the museum-grade sculptural acoustic treatment was complete; the immersive-monitoring upgrade — a PMC New York–specified expansion of the owned Focal 5.1 system to a 7.1.4 Atmos configuration, adding four overhead and two side speakers — was fully specified before the flood, with integration planned for the 66 Freeman control room. The October 13 flood, and the forced emergency residential use of 66 Freeman that followed, interrupted that final integration. The valuation, business plan, Sweetwater letter, and financial projections in the package describe the upgrade-stage opportunity. The valuation was prepared to price an equity raise: with both operating income streams — the G21 studio and the Karuna LLC operation at 66 Freeman — cut off in the wake of the flood and displacement, and with capital and management attention diverted to remediation, environmental work, and the litigation needed to restore the G21 premises, outside equity became the path to fund the upgrade rather than internal cash flow. It was finalized in 2025 at the conclusion of the comprehensive diligence process described above, which is what fixes its date. Beyond the operating baseline, the prospective upgrade had already drawn investor diligence and a major-label corporate approval with a contracting pathway, alongside anchor-tenant commitments from established producers and engineers, before the flood interrupted it — the record of what was in motion, and what the displacement prevented, is developed in the Freeman Street section of the binder, and I'm glad to set it out for you and Eric in more detail in writing. Why 66 Freeman was forced into residential service is addressed in the next item.

66 Freeman Street compared with the alternative housing offered. The two are not category-equivalent. The Kofman offer was Unit F1, a residential unit on the Freeman Street frontage of the G21 building, offered as alternative housing in October/November 2019 and rejected on habitability grounds — the prior tenant Christopher Kauch had documented a chronic leak and mold history at F1, and subsequent occupants Jason Fesel and Nicholas Lemons added health-impact and concealed-mold records to the same unit. 66 Freeman Street is a separate building one block away, under continuous lease since March 2010 (per the lease history attached) as a 2,500-square-foot production and broadcast studio — the operating facility described above. After the flood, with G21 uninhabitable, F1 unacceptable on habitability, and no resources available to secure separate alternative housing, the 66 Freeman studio was forced into residential service by necessity, displacing its operating function as a studio. The COVID-19 pandemic followed shortly after, compounding the disruption. The Alternative Housing Offer record in the case binder carries the F1 documentation — the offer chronology, the media and affidavit packet, and the F1 witness chain:

Leases. Attached are the leases I have in my own files: my G21 lease (2007–2008) and the 66 Freeman Street Studio leases (2010–2015, 2015–2020, 2021–2026, establishing continuous studio occupancy since 2010). Subsequent G21 leases post-2008 were submitted to Bob Petrucci's office during prior representation; my October 30, 2019 email to Mr. Petrucci (also attached) records this contemporaneously. The Ween & Kozek request noted above covers any of those that may be in their files.

Clarification on the LBO-5301 attachment. Briefly, on the order attached to your reply: LBO-5301 is the Loft Board order from Sally Schmidt's harassment application, Docket TH-0222 — a separate matter from my proceeding, TH-221 (the four-applicant proceeding involving Christian Gray, David May, Kate Downie, and Erez Horovitz). Schmidt's TH-0222 was withdrawn with prejudice on the record before ALJ Kevin F. Casey on April 2, 2024, with the order issued May 16, 2024; I was one of ten answering tenants on the December 29, 2021 answer, not a co-applicant. The building has two address aliases — 226–240 Franklin Street and 97 Green Street — both referring to the same IMD building (No. 30077); 66 Freeman Street is a different address, the studio facility one block away.

I am happy to address any of the above at your convenience.

Peace, Christian

Attachment Package — Manifest

Attachments — one organized package (nineteen files in six folders):

Gray_PC_Package_2026-06-04/

1_Leases_and_Correspondence/ - 97 Green / G21 lease (2007–2008) - 66 Freeman Street Studio leases (2010–2015, 2015–2020, 2021–2026) - October 30, 2019 email to Bob Petrucci

2_Federal_Tax_Returns_2017-2019/ (full Form 1040 with Schedule C; each year carries the Karuna LLC, 97 Green, and 40 Frost (Sound City) Schedule Cs) - 2017 return - 2018 return - 2019 return

3_IRS_Account_Transcripts_2017-2021/ - 2017 Account Transcript - 2018 Account Transcript - 2019 Account Transcript - 2020 Account Transcript - 2021 Account Transcript

4_Business_Valuation_and_Sweetwater_Review/ - Karuna business valuation, business plan, and financial projections — combined document (March 2025, Salamone-reviewed) - Sweetwater / Salamone letter — March 12, 2025 ("Karuna Freeman Studios — Evaluation letter") - Sweetwater / Salamone endorsement letter — March 15, 2024

5_Affidavit_Records_Nov_2022/ - November 3, 2022 Skaller email to Sandercock (proposed new stipulation; affidavit withdrawal upon execution) - ALC Additional Scope of Work (November 2022) — related remaining-scope document

6_May_25_2023_Hearing_Record/ - May 25, 2023 hearing — court audio (FTR original) - May 25, 2023 audio-record request (CIV-LT-90) - May 25, 2023 hearing — reference transcript (names corrected)

Sent with Proton Mail secure email.

Prior exchange in this conversation

Binder tabs referenced in the body

END — Response to Matt Marcucci — Document Package Transmittal and Outstanding Items (June 18, 2026) v1.0.1