SUPREME COURT OF THE STATE OF NEW YORK COUNTY OF KINGS ---------------------------------------------------------------x RICHARD C. LITMAN,
Plaintiff,
-against- Index No. 524343/2025
JOSHUA B. GOLDBERG, NATH, GOLDBERG & MEYER, NATH & ASSOCIATES PLLC, and JOHN DOES 1-10,
Defendants.
---------------------------------------------------------------x
PLAINTIFF'S SUPPLEMENTAL DEMAND FOR PRODUCTION OF DOCUMENTS AND INTERROGATORIES DIRECTED TO THE SOLUNO TRANSACTION-LEVEL SUBLEDGER FOR KING FAISAL UNIVERSITY AND RELATED MIDDLE EAST CLIENT ACCOUNTS
TO: Aaron Gould, Esq. Connell Foley LLP Attorneys for Defendants Joshua B. Goldberg, Nath, Goldberg & Meyer, and Nath & Associates PLLC
PLEASE TAKE NOTICE that, pursuant to CPLR 3120 and 3130, Plaintiff Richard C. Litman, by and through undersigned counsel, hereby demands that Defendants produce the documents described below and respond under oath to the interrogatories that follow, within thirty (30) days of service of this demand, at the offices of Plaintiff's counsel or by secure electronic delivery.
This is a targeted, single-purpose discovery instrument. It seeks one category of records: the transaction-level subledger maintained by Defendants in their Soluno legal accounting platform for the King Faisal University client account and four related Middle East client accounts, for the period January 1, 2023 through the present. As explained in Section II below, this is the single highest-value document set in this litigation. Its production will convert an authenticated $1,977,296.57 lower-bound damages figure into an exact and provable number.
I. DEFINITIONS
"Soluno" means the cloud-hosted legal practice management and trust accounting software product published by Soluno Software Inc. (https://www.getsoluno.com), and any predecessor, successor, instance, tenant, environment, sandbox, backup, archive, or export of that product used by, licensed to, or accessed by Defendants or any of them at any time from January 1, 2020 through the date of compliance with this demand.
"Transaction-Level Export" means a record, report, file, or data extract that lists each individual financial transaction (each receipt, each invoice, each disbursement, each transfer, each adjustment, each write-off, each correction) as a separate row or line item, with at minimum the following fields per transaction: transaction date, posting date, transaction type, dollar amount, debit/credit indicator, client number, matter/docket number, invoice number (where applicable), counterparty or payor, narrative or memo description, originating user, authorizing user, and any audit or change-history identifier. A Transaction-Level Export is the opposite of, and must not be confused with, a "monthly summary," a "rolled-up wire," a "matter summary," a "client statement," or any other report that aggregates multiple underlying transactions into a single line.
"Subledger" means the underlying detailed accounting record from which any summary report, client statement, trust ledger, or invoice is generated. Where Soluno permits a single high-level transaction (for example, a single wire receipt) to be linked to or split across multiple matter-level postings, the Subledger is the complete set of those underlying matter-level postings, not the rolled-up parent entry.
"KFU Account" means the client account maintained in Soluno (and in any predecessor system) under client number 135900, identified as King Faisal University, including every sub-docket, sub-matter, and sub-account associated with that client number, whether active, inactive, closed, archived, or merged. The sub-dockets include, without limitation, all matter codes within the 32087.xx, 33024.xx, 33101.xx, 33110.xx, 33120.xx, and 33150.xx ranges, and any other matter code at any time linked to client 135900.
"Trust Account 36372" means the umbrella trust account designated by Defendants under docket number 36372 for the receipt and holding of King Faisal University client funds, including every sub-account, sub-ledger, and bank-account-of-record (whether at Bank of America, EagleBank, Freedom Bank, or any other depository institution) associated with docket 36372.
"Sub-Docket" means any individual matter or docket number within the NGM docketing format (typically expressed as a numeric prefix followed by a decimal-suffixed sub-matter, e.g., 33110.89U) that is at any time linked, mapped, swept, transferred, or allocated to client 135900, to docket 36372, or to King Faisal University in any Defendants' system of record.
"KSU Account" means client number 135576 (King Saud University) and all associated sub-dockets and matter codes.
"KISR Account" means client number 135706 (Kuwait Institute for Scientific Research) and all associated sub-dockets and matter codes.
"Kuwait University Account" means client number 137247 and all associated sub-dockets and matter codes.
"SACGC Account" means client number 136493 (Sabah Al Ahmad Center for Giftedness and Creativity) and all associated sub-dockets and matter codes.
"Defendants," "you," and "your" refer to Joshua B. Goldberg, Nath, Goldberg & Meyer, Nath & Associates PLLC, their officers, employees, agents, contractors, accountants (including Deborah J. Schaefer, CPA), bookkeepers, IT personnel, and any other person acting on their behalf or under their direction.
"Litigation Period" means January 1, 2023 through the date of compliance with this demand.
II. BACKGROUND AND NECESSITY
Defendants have previously produced an Excel/CSV trust ledger for umbrella account 36372 covering 871 transactions from September 2020 through November 2024 (the "Produced Ledger"). On April 6, 2026, Plaintiff completed a primary-source authentication of the unsigned KFU RCL Missing Allocations Report ("the KFU PDF") prepared by Plaintiff against the Produced Ledger. The authentication established the following findings of fact:
a. At the dollar level, the KFU PDF authenticates against the Produced Ledger at 98.4% across the eighteen reported months (PDF total: $9,886,482.87; Produced Ledger total: $9,730,316.57; net variance: $156,166.30).
b. At the transaction-count level, the KFU PDF and the Produced Ledger materially diverge. The KFU PDF reports 442 underlying transactions for the same window in which the Produced Ledger reflects only 331 incoming entries. The PDF is therefore drawing on a more granular data source than the rolled-up ledger Defendants have produced to date.
c. The June 2023 reconciliation is exemplary: the KFU PDF reports 106 transactions totaling $523,144.00; the Produced Ledger records this same dollar amount as a single rolled-up wire. The KFU PDF is reporting the underlying 106-transaction subledger; the Produced Ledger is reporting only the parent wire.
d. Four months (August 2023, May 2024, June 2024, and September 2024) cannot be authenticated at all from the Produced Ledger because the Produced Ledger reflects no incoming activity in those months. The aggregate value of those four "fail" months is $653,115.00.
These findings establish, as a matter of arithmetic and not argument, that the Produced Ledger is a roll-up of a more detailed underlying record. That underlying record is the Soluno Transaction-Level Export. Until that export is produced, (i) the 442-transaction representation cannot be put before the fact-finder as a stand-alone number, and (ii) the four "fail" months and the four "partial" months cannot be reconciled to the dollar.
This discovery demand seeks one thing only: the underlying Soluno Transaction-Level Export from which the Produced Ledger was rolled up. Soluno is a cloud-hosted SaaS product. The data exists in the Soluno tenant operated by Defendants and cannot be claimed lost without involving the vendor.
III. DOCUMENT DEMANDS
Demand No. 1. The complete Soluno Transaction-Level Export for the KFU Account (client 135900), covering all matter codes, all Sub-Dockets, all transaction types, and all bank accounts, for the Litigation Period. The export shall be produced in its native format (Excel, CSV, or Soluno-native export file), with all metadata fields preserved, and shall not be filtered, redacted, or rolled up into summary form.
Demand No. 2. The complete Soluno Transaction-Level Export for the KSU Account (client 135576), covering all matter codes, all Sub-Dockets, all transaction types, and all bank accounts, for the Litigation Period, on the same terms as Demand No. 1.
Demand No. 3. The complete Soluno Transaction-Level Export for the KISR Account (client 135706), covering all matter codes, all Sub-Dockets, all transaction types, and all bank accounts, for the Litigation Period, on the same terms as Demand No. 1. This demand is necessitated by the documented pattern of mixing KISR and Kuwait University funds across sub-accounts.
Demand No. 4. The complete Soluno Transaction-Level Export for the Kuwait University Account (client 137247), covering all matter codes, all Sub-Dockets, all transaction types, and all bank accounts, for the Litigation Period, on the same terms as Demand No. 1.
Demand No. 5. The complete Soluno Transaction-Level Export for the SACGC Account (client 136493), covering all matter codes, all Sub-Dockets, all transaction types, and all bank accounts, for the Litigation Period, on the same terms as Demand No. 1.
Demand No. 6. The complete trust ledger for Trust Account 36372 (the KFU umbrella trust account), in transaction-level form rather than rolled-up form, covering the entire life of the account from the date of opening through the date of compliance with this demand. This includes all incoming receipts, all outgoing transfers to operating, all inter-docket transfers, all corrections, all reversals, and all adjusting entries.
Demand No. 7. The complete ledger for each and every sub-account maintained within or under Trust Account 36372, including but not limited to every Sub-Docket in the 32087.xx, 33024.xx, 33101.xx, 33110.xx, 33120.xx, and 33150.xx ranges, in transaction-level form, for the entire life of each sub-account.
Demand No. 8. The Soluno audit log, change history, or activity log reflecting every user action taken on any KFU Account record (client 135900), every record associated with Trust Account 36372, and every record associated with any KFU Sub-Docket, for the period January 1, 2020 through the date of compliance. The audit log shall identify, for each action: the timestamp, the user, the IP address (if recorded), the action taken (create, modify, delete, void, reverse, reclassify, transfer, export, view), the affected record, the prior value, and the new value.
Demand No. 9. The Soluno user permissions and roles configuration for every user with any level of access to KFU Account records or Trust Account 36372 records during the period January 1, 2020 through the date of compliance, including the date each user was granted access, the date any user's access was modified or revoked, and the specific permissions associated with each role.
Demand No. 10. Every Soluno report (in any format: PDF, Excel, CSV, screen, print, email attachment) that was at any time generated, run, exported, printed, or distributed in connection with the KFU Account, Trust Account 36372, or any KFU Sub-Docket during the period January 1, 2020 through the date of compliance, together with the run date of each report, the user who ran it, and the recipient(s) (whether internal or external) to whom it was provided.
Demand No. 11. All Soluno-to-bank reconciliation reports prepared for Trust Account 36372, and for each underlying bank account associated with that trust account (Bank of America, EagleBank, Freedom Bank, or other), for the entire life of the account through the date of compliance.
Demand No. 12. Every data file, spreadsheet, report, or extract that was at any time exported from Soluno to Excel, CSV, PDF, or any other format and provided to Defendants' counsel (Connell Foley LLP, Aaron Gould, Esq., or any predecessor or co-counsel) in connection with this litigation, the Litman v. Nath federal action (1:25-cv-04048, EDNY), the underlying arbitration, or any pre-litigation correspondence or settlement discussions with Plaintiff.
IV. INTERROGATORIES
Interrogatory No. 1. State the exact date on which Soluno was first deployed, installed, licensed, or made operational at Nath, Goldberg & Meyer, Nath & Associates PLLC, or any predecessor or affiliated entity. Identify the predecessor accounting system (if any) and the date and method of any data migration from that predecessor system into Soluno.
Interrogatory No. 2. Identify by full name, title, date of hire, and current employment status every individual who has ever held administrator-level, "super-user," or unrestricted access to the Soluno tenant used by Defendants, and state the date each such individual was granted that access.
Interrogatory No. 3. State the data retention policy applied to the Soluno tenant used by Defendants, including (a) the retention period for active records, (b) the retention period for archived records, (c) the policy for deletion or purging of historical transactions, (d) the policy for retention of audit logs, and (e) the date and substance of any modification to that policy at any time during the Litigation Period.
Interrogatory No. 4. State, with respect to each of the KFU Account, KSU Account, KISR Account, Kuwait University Account, and SACGC Account, whether any record, transaction, ledger entry, audit log entry, or report has been deleted, voided, reversed, archived, purged, modified, or otherwise removed from active view in Soluno at any time during the Litigation Period. For each affirmative answer, identify the record, the date of the action, the user who performed the action, and the reason given.
Interrogatory No. 5. Identify by full name and title every individual at Nath, Goldberg & Meyer, Nath & Associates PLLC, or any affiliated entity who has authority to issue, authorize, modify, reverse, or execute trust transfers in Soluno (including transfers from any KFU sub-account to operating, transfers between Sub-Dockets, and transfers between bank accounts) at any time during the Litigation Period.
Interrogatory No. 6. State whether Soluno data has at any time been migrated, copied, exported, backed up, or replicated to any location outside the live Soluno production tenant, including but not limited to local hard drives, external drives, third-party cloud storage, email attachments, paper printouts, or auxiliary accounting systems. For each affirmative answer, identify the date, the destination, the data subset involved, and the individual(s) with custody of the copy.
Interrogatory No. 7. State whether Defendants, or anyone acting on Defendants' behalf, have at any time during the Litigation Period contacted Soluno Software Inc. (the vendor) to request data extraction, restoration of deleted records, modification of audit log entries, or any other intervention with respect to KFU, KSU, KISR, Kuwait University, or SACGC records. For each affirmative answer, identify the date, the personnel involved, and the substance of the request.
V. PRESERVATION DEMAND
Defendants are reminded of their existing duty to preserve all relevant evidence. That duty is heightened with respect to the records described above because (a) Defendants are on notice that Plaintiff has identified specific documented gaps and inconsistencies in the previously produced trust ledger, (b) the Produced Ledger has been independently authenticated as a roll-up of a more detailed underlying subledger that has not yet been produced, and (c) the underlying subledger is the only record that can resolve the four documented "fail" months and the four documented "partial" months.
Defendants are specifically directed to:
i. Suspend any automated retention, deletion, archival, or purging policy in Soluno that could affect KFU, KSU, KISR, Kuwait University, SACGC, or Trust Account 36372 records;
ii. Preserve all audit log entries in their original form, without modification;
iii. Preserve all exports, copies, and backups of Soluno data in their current locations and forms;
iv. Notify Soluno Software Inc., as the SaaS vendor and custodian of the cloud-hosted production environment, of the litigation hold and of Defendants' obligation to preserve the cited records;
v. Refrain from any "ordinary course of business" reorganization, re-mapping, re-numbering, or merging of client codes, matter codes, sub-dockets, or trust account designations associated with any of the five client accounts identified above.
Soluno is a cloud-hosted SaaS product. The records sought reside on infrastructure operated by Soluno Software Inc., not on infrastructure controlled exclusively by Defendants. Defendants cannot represent that any of these records is "lost," "unavailable," or "no longer accessible" without the direct involvement and written confirmation of the Soluno vendor. Any such representation made without vendor confirmation will be treated as evidence of spoliation and will be the subject of an immediate motion for sanctions, including but not limited to an adverse inference instruction under the concealment doctrine and CPLR 3126.
VI. RESPONSE DEADLINE
A complete response, including production of the documents demanded and sworn answers to the interrogatories, is required within thirty (30) days of service of this demand. Given the proximity of the June 2, 2026 deposition deadline and the September 22, 2026 compliance conference, Plaintiff will not consent to extensions absent compelling cause and a written stipulation.
VII. CLOSING STATEMENT
This is, in Plaintiff's considered judgment, the single highest-value document set remaining in this litigation. The prior productions establish an authenticated $1,977,296.57 floor on KFU-only unpaid 20% allocations. The Soluno Transaction-Level Export will convert that floor into an exact, transaction-by-transaction figure. It will also reconcile (or fail to reconcile) the four documented "fail" months totaling $653,115.00 and resolve the 442-vs-331 transaction-count discrepancy that currently prevents the unsigned KFU RCL Missing Allocations Report from being offered as a stand-alone business record.
There is no good-faith basis to withhold any of the records demanded. The records exist. They reside in a cloud-hosted system that Defendants license and control. They are directly responsive to the surviving Count V damages theory. And they are the records that Defendants themselves have, on prior occasions, exported and provided to their own counsel for use in this litigation.
Plaintiff respectfully demands compliance.
Dated: Brooklyn, New York April __, 2026
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Counsel for Plaintiff Richard C. Litman
TO: Aaron Gould, Esq. Connell Foley LLP 56 Livingston Avenue Roseland, NJ 07068 Attorneys for Defendants