Brian

S. Aryai, CPA
1471 Hidden Ct.
Tarpon Springs, FL 34689
cpawizard@gmail.com

Office: (516) 808-3120

Fax: (212) 590-6180
November 14, 2016

Via United States Certified Mail, Facsimile & Email

The Honorable Preetinder Singh Bharara

United States Attorney
Southern District of New York
1 St. Andrews Plaza
New York, New York 10007

Re: United States of America ex rel. Brian Aryai v. Bovis Lend Lease et al.,
09 Civ. 5456 (S.D.N.Y.)

Dear Mr. Bharara:

In 2009 I submitted by hand to my longstanding professional colleague, The

Honorable Loretta E. Lynch, my findings regarding the largest ever industry wide fraud
in the construction industry on record. My original investigative findings have already
resulted in several deferred prosecution agreements (DPAs) and continue as part of an
ongoing industry wide criminal prosecution at the Eastern District of New York
(EDNY). These multiple interrelated prosecutions and resultant DPAs were directly
sourced from my report to Ms. Lynch as evidenced in the attached press release (Exhibit
A) by the United States Attorney at EDNY, amongst countless other documents that I
provided to EDNY.

For reasons that continue to confound me, Mr. Bruce Nagel, a former qui tam
legal counsel who I have since dismissed, who misrepresented his qualifications and qui
tam experience to me when he was hiredagainst my express instructions for him to file
at the EDNYmisfiled my qui tam claim at the Southern District of New York
(SDNY) much to my horror and astonishment. After much investigation, I strongly
believe that Mr. Nagels misfiling was attributable to the incentive for higher
reimbursement hourly rates payable to him for False Claims Act relators legal fees at the
SDNY in comparison to the lower rates available at the EDNY.

The misfiled claim became increasingly unsettling to me in light of an unrelated

experience with your office, when I lost my position as a contractor to the DOJ resulting
from a retaliatory act against me for exposing corruption in the Asset Forfeiture Program
and an illegal disclosure by AUSA Barbara Ward, your subordinate then, who was later
transferred to another office, after I reported my findings of corruption at the United
States Marshals Service (Exhibits B, C and D). The DOJ-IG subsequently substantiated
my findings with the support of The Honorable United States Senator Grassley after his
office opened an inquiry (Exhibit E) into Ms. Wards misconduct and illegal disclosure of
my identity.

Thanks to Senator Grassleys consistently hardy support for my exposure of

corruption in the DOJs Asset Forfeiture Program and AUSA Wards illegal disclosure of
my identity for doing so, in spite of AUSA McEnanys unconscionable pardon of Ms.
Wards misconduct through a bizarre spin on incontrovertible facts, were not in vain.
Senator Grassley vigorously pressed the DOJ-IG to investigate my findings, results of
which ultimately corroborated the corruption I had discovered and exposed significant
flaws in the DOJ Asset Forfeiture Program. However, these valiant efforts by Senator
Grassley notwithstanding, I had already lost my job for exposing corruption directly as a
result of Ms. Wards illegal disclosure of my identity as a whistleblower and Mr.
McEnanys failure to acknowledge and address Ms. Wards unethical and unlawful
conduct. Mr. McEnany not only condoned Ms. Wards misconduct but also failed to take
disciplinary action against her. It was further troubling for me to come across confused
and disorganized responses by Mr. McEnany, who apparently without intent sent two
differing replies to my complaint.

Here we are again for yet another even more outrageous disregard for laws and
yet more unethical conduct by another subordinate of yours. I certainly grant these
subordinates at the SDNY credit for constancy in being in the forefront for unethical and
corrupt attributes.

My original findings, which I handed to Ms. Lynch, continue to produce DPAs at

the EDNY. After six years of enduring dissimulation, deception, false representations,
outright lies, incompetence and disrespect in handling the misdirected and misfiled qui
tam claims by your subordinate, AUSA Lawrence Fogelman, I see no other remedy
besides escalation to yourself, the Attorney General, the Chairman of the Judiciary
Committee Senator Grassley, my Senator Marco Rubio, the OSC, OPR, DOJ-OIG and
the public at large. Naturally, public disclosures through the media will be made once the
seal is lifted. Mr. Fogelmans gross prosecutorial misconduct is indisputably outrageous,
unconscionable and better suited for a despotic third world nation, where a prosecutor
misuses his authority towards lawlessness and revenge. Lest there be any doubt, the best
legal experts practicing the provisions of the False Claims Act wholeheartedly agree with
me that Mr. Fogelmans actions are incontrovertibly against the best interests of the
United States, long established policies and procedures, and are unprecedented in the
history of the United States.

Mr. Fogelmans unethical conduct and dereliction of duty must be addressed

without further delay and I am referring his actions for a thorough investigation to the
United States Senate Judiciary Committee and all administrative investigative agencies
with oversight jurisdiction over your office. In this country we do not issue DPAs that
leave behind civil restitution. Its long overdue that we find out why Mr. Fogelman had
misled me and our nation by inflicting harm against our nations financial rectitude

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through his inexplicable actions in vigorously defying Ms. Lynchs direction, in a
disrespectful manner, which were documented in Ms. Lynchs email to me (Exhibit F).
AG Lynchs responsible actions to restore the case to its rightful and intended venue were
followed by Mr. Fogelmans refusal to transfer the case and then his inaction to protect
the United States interests in failing to coordinate with the EDNY in pursuing the civil
component of DPAs that followed, while he misled me into believing that he was
pursuing civil restitution and asking me to authorize extensions for the seal over six
years. We now know he never lifted a finger to pursue these claims to the detriment of
the United States.

I have served as a bulwark against corruption at the highest levels in my career

both as an accomplished federal agent and in private practice. This is the second time that
subordinates in your civil division have unlawfully, and in total disregard for the best
interests of the United States, mishandled my findings. While many in federal law
enforcement present our society with a superficially cosmetic display of anti-corruption
efforts, I have genuinely delivered on the subject as a true believer both as a federal agent
and later in private practice as well as my career as a senior corporate executive. My
reputation was established at the SDNY long before Mr. Fogelman even knew the SDNY
existed on the topographical map. As an example of my contributions at the SDNY, I
came across and have attached a memorandum of commendation (Exhibit G), dated
October 12, 1989, from The Honorable Benito Romano about my extensive weeks long
testimony at a trial, as a result of which we secured convictions of three associates of the
Genovese La Cosa Nostra Organized Crime gangsters who had murdered a NYPD police
officer in a RICO case. I testified in my capacity as a special agent for weeks back in
1989 to secure convictions in that case. One can only wonder where Mr. Fogelman was at
that time.

I subordinated my safety and career considerations to serving our nation. Mr.

Fogelman, a colleague of AUSA Ward in the same division at the SDNY, could take
some valuable lessons in the concept that wholeheartedly serving our nation supersedes
politically driven bureaucratic revenge, settling a score and questionable personal
interests and temptation to engage in public corruption.

For six years Mr. Fogelman has misled me and undermined the interests of the
United States by unethically not pursuing the misfiled civil component of the DPAs that
are directly sourced from my investigative findings that I provided in person to Ms.
Lynch. Mr. Fogelman has inflicted significant losses, in the tens of millions dollars to the
interests of the United States by inexplicably failing to pursue the civil component of the
DPAs already announced by the EDNY. Specifically, to the best of my knowledge and
based on available evidence to me, Mr. Fogelman:

1. Refused to transfer the misfiled qui tam claims to their rightful and intended
venue, where the best results could be obtained by the United States
Government. Ms. Lynchs email (referenced supra) clearly confirmed that the
SDNY had failed to transfer the case to the EDNY, the rightful and intended
venue for these claims, even after the EDNY had formally requested that the

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 misfiled claims be transferred there from your office. The reality of the DPA
process is that the United States Attorney handling the case is in a far superior
negotiating position to recover the best possible financial result for the United
States and taxpayers at large when the specter of criminal prosecution hangs
in the balance and that is the reason for civil penalties that are often much
higher than criminal penalties, when these negotiations are conducted as part
of one package by one United States Attorneys Office and in one district. The
repeated refusal by Mr. Fogelman to transfer these claims to their intended
and rightful venue, while shockingly disrespectful and arrogantly defiant
towards our current venerable attorney generalevidently the new SDNY
operates in an administrative and cultural sphere that is unaccountable to the
DOJ, which has for long earned its moniker as the Sovereign District of New
Yorkhas resulted in the colossally unprecedented catastrophic results at the
expense of the United States and therefore derivatively my interests as the
relator for reporting the unrivaled systemic industry wide fraud to Ms. Lynch.
The fact that the government is in a much weaker position when the civil
component of a DPA is addressedin Mr. Fogelmans case not addressed as
he inexplicably continues to destroy through a slow death the governments
ability to secure restitutionsubsequent to its issuance is irrefutable. It is also
a disgrace that the SDNYs civil division cannot explain or spin in any way
the current disastrous outcome after six years of dissimulation and inaction
by Mr. Fogelman. These negligently rogue actions by Mr. Fogelman have
been extraordinarily and demonstrably detrimental to the interests of our
nation and its coffers. Mr. Fogelmans misconduct requires a full-scale
investigation by Congress, DOJ-OIG, OSC and a special prosecutor, which I
will recommend under separate cover;
2. Has misled me and my counsel for approximately the last six years through
false statements by untruthfully claiming he has been actively working on the
multiple claims I had filed;
3. Has failed to coordinate the cases with the EDNY on each successive DPA
announced. Beyond Bovis Lend Lease, there have been several DPAs (Hunter
Roberts, Tishman and Plaza) with criminal penalties alone and no pursuit of
civil penalties by Mr. Fogelman, who fought so hard to keep these claims
from being transferred to its intended and rightful venue only to do absolutely
nothing! There has been absolutely no evidence of any communication
between the two districts due to Mr. Fogelmans continued dereliction of duty
and ostensible inanity;
4. Hat in hand, accepted the figures provided by Bovis Lend Lease on face
value, the first case adjudicated in a series at the EDNY, which resulted in
criminal penalties of $56 million. The civil component negotiated by Mr.
Fogelman was disproportionately just over $1 million;
5. From the first in person meeting at the SDNY has treated me with disrespect
and derision in questioning me about the validity of the industry wide fraud I
had reported to Ms. Lynch. Mr. Fogelman also questioned my truthfulness
about actually having handed my findings to Ms. Lynch further
corroborating his failure to contact the EDNY to coordinate a united and

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 coherent handling of the claims as part of DPAs that should have carried both
criminal and civil penalties in one package for each defendant. In my long
established career in federal law enforcement, which far supersedes and
surpasses Mr. Fogelmans in accomplishments, I handled organize crime
informants with more sensitivity and dignity than the disrespectful manner in
which I have been treated by Mr. Fogelman;
6. Has failed to contact government case agents who handled the criminal
investigations to obtain facts and figures for each defendant that has already
been processed at the EDNY with DPAs;
7. Has failed to contact Hunter Roberts, Tishman and Plaza to begin settlement
of civil penalties, which the EDNY has not been able to include in the DPAs
as a result of Mr. Fogelmans early refusal to transfer the misfiled cases to
their rightful venue, which also has resulted in sizable financial losses to the
United States. These companies are perplexed, as I am, as to why no one is
calling from the U.S. Attorneys Office to collect the civil component! These
acts of misconduct and dereliction of duty are unprecedented in our history as
a nation as are DPAs that do not come with a civil component;
8. Continued to ask and receive extensions of the seal from me under the clearly
false premise that he was working diligently to finalize settlements with all
defendants. That was clearly an obscene and blatant misrepresentation, as we
now know Mr. Fogelman has been simply sitting on these cases in what
clearly more than ever appears to be retaliatory punishment for my exposure
of misconduct at the USAO-SDNY Civil Division at the expense of the
citizens and taxpayers of the United States;
9. Now asserts he cannot find any federally funded projects for the defendant
companies even after the EDNY has extracted criminal penalties from the
same companies! To name a few projects, Plaza Construction handled
construction of the Federal Reserve Building in New York and Tishman
managed the reconstruction of the World Trade Center in New York, which
was destroyed by terrorist acts in 2001 and received infusion of significant
federal funds! I even provided a spreadsheet (Exhibit H) of known federally
funded projects, some managed through state governments, handled by
Tishman, which was totally and conveniently disregarded by Mr. Fogelman.
The EDNY and the case agents offices who handled the criminal cases are
only a subway ride and a phone call away from the SDNY had Mr. Fogelman
fulfilled his duties in contacting these offices!;
10. Has been vindictively retaliating against me, to settle an old score, for my
previous complaint (Exhibit I) to Senator Grassley regarding Mr. Fogelmans
mishandling of the Bovis Lend Lease civil penalties and his failure to transfer
the claims to the EDNY as requested by Ms. Lynchs office. In his unethical
and arrogant revenge against me, he has failed to complete the other claims at
the expense of the United States Government with losses in the tens of
millions of dollars. In order to harm me financially, Mr. Fogelman has seen it
fit to harm the United States, in what could be best described as collateral
damage, through official misconduct.

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 Essentially my misfiled claims became trapped at the SDNY, as I watched in
horror the interests of the United States being grossly mishandled over six years by Mr.
Fogelman in acts of misconduct that require a thorough and independent investigation. In
stark contrast, while I have vigorously striven to safeguard the governments interests for
recovery of losses in my efforts, Mr. Fogelman has energetically devastated the
governments ability to recover civil restitution for losses to the fraud I investigated and
submitted for criminal prosecution.

It is paramount that future relators carefully study my multiple horrific

experiences and victimization by your office before risking their personal safety, familial
lifestyle, financial rectitude and careers. The colossal damage exacted by your
subordinates to the sustainability of the False Claims Act, as intended by lawmakers to
encourage whistleblowers to come forward, will prove irreparable for many decades to
come. Consequently, once the seal is lifted, I will ensure as I have done before that my
appalling journey through your office finds a place on the front pages of our national
newspapers. I see it as my duty as a loyal citizen to ensure potential future relators fully
understand my shocking expedition and the risks they may be exposed to as a result of
official misconduct and corruption. I have suffered irreversible stress, anguish and
financial damage due to misconduct by two of your subordinates who continue to be held
unaccountable. Battling corruption begins at home not in Albany, New York.

At this juncture, anything less than Mr. Fogelmans removal from the six years
old gross mishandling and calamitous failure to transfer and process the claims I filed
albeit in an unintended hostile district due to my original counsels malpracticeand the
appointment of a competent AUSA, who will protect the governments best interests by
speedily finalizing the outstanding civil penalties will be unacceptable to me. Therefore,
in the absence of the forecited corrective actions by your office to repair the
unprecedented and enormous damage inflicted by Mr. Fogelman against the interests of
the United States, I will not be authorizing any further extensions of the seal. I cautiously
trust you will take timely action to rectify this miscarriage of justice.

Sincerely,

Brian S. Aryai
Brian S. Aryai

cc: The Honorable United States Attorney General Loretta Elizabeth Lynch
The Honorable United States Senator Charles Ernest Grassley
The Honorable United States Senator Marco Antonio Rubio
Mr. Michael E. Horowitz, Inspector General, DOJ
Mr. Jeffrey S. Oestericher, Esq., Chief, Civil Division, SDNY
Mr. Robert W. Sadowski, Esq.
Mr. Joshua Weiner, Esq.