Date: April 4, 2026
Source Files Analyzed:
- KFU_TRUST_LEDGER_36372.csv (General KFU trust account, docket 36372)
- 20250610_King_Faisal_University_Trust_Ledger.csv (Full sub-docket trust ledger)
- 20250616_Payments_0723-0525_bydate.csv (21,290 payment entries, July 2023 - May 2025)
Every wire deposit from King Faisal University into NGM's trust account is labeled "Retainer" or "Payment / Retainer" in the general account (docket 36372). But when those same dollars are allocated to individual patent dockets, the sub-docket entries describe specific, pre-priced patent prosecution services: "Patent Application," "Patent Office Review," "Notice of Allowance," "Election," "Search," etc. The amounts match a standardized fixed-fee schedule with remarkable consistency. These are not retainers. They are aggregated fixed-fee payments for enumerated services.
This distinction matters because: 1. Revenue attribution: If these were true retainers, Goldberg could argue they are general firm income. As fixed-fee service payments, each dollar traces to specific work performed under Litman's name. 2. Litman's entitlement: Fixed fees for patent prosecution services performed under Litman's attorney registration establish his claim to the revenue stream. 3. Accounting fraud indicator: Labeling fixed-fee payments as "retainers" obscures the per-service accounting that would reveal Litman's share.
| Date | Amount | Explanation |
|---|---|---|
| 9/6/2022 | $265,715.42 | Wire Payment / Retainer 36372 |
| 11/23/2022 | $297,603.83 | Wire Payment / Retainer King Faisal University 36372 |
| 11/23/2022 | $248,815.91 | Wire Payment / Retainer King Faisal University 36372 |
| 12/23/2022 | $260,014.82 | 12.22.22 Wire Payment / Retainer King Faisal University 36372 |
| 1/18/2023 | $143,796.29 | Wire Payment / Retainer 36372 135900 |
| 1/31/2023 | $90,997.52 | Retainer / Payment King Faisal University 36372 135900 |
| 2/7/2023 | $42,804.19 | Wire Retainer King Faisal University 135900 / 36372 |
| 3/9/2023 | $331,322.00 | Wire Payment / Retainer KFU 36372 135900 |
| 5/10/2023 | $936,422.00 | Wire Payment/Retainer Multiple invoices King Faisal University |
| 6/15/2023 | $523,144.00 | Wire Retainer Multiple Dockets King Faisal University |
| 7/7/2023 | $296,898.00 | Wire Retainer Multiple Dockets King Faisal University |
| 7/10/2023 | $331,352.00 | Wire Retainer Multiple Dockets KFU |
| 9/14/2023 | $593,610.00 | Wire Payment / Retainer KFU 36372 |
| 9/27/2023 | $89,490.00 | Wire Retainer / Payment KFU 36372 |
| 10/16/2023 | $504,930.00 | Wire Retainer / Payment KFU 36372 |
| 11/7/2023 | $155,922.00 | Wire Retainer / Payment balance 135900 KFU 36372 |
| 12/19/2023 | $595,838.00 | Wire KFU Payment / Retainer 36372 |
| 12/26/2023 | $583,262.00 | Wire Payment / Retainer King Faisal University 36372 |
| 1/2/2024 | $272,610.00 | Wire Retainer / Payment received 12.29.2023 transferring the difference to trust |
| 2/13/2024 | $648,374.00 | Payment / Retainer Wire King Faisal University 36372 |
| 2/21/2024 | $597,666.00 | Wire Payment/Retainer KFU 135900/36372 |
| 2/29/2024 | $597,130.00 | Wire Payment / Retainer KFU 135900 36372 |
| 3/19/2024 | $594,214.00 | Wire Payment / Retainer KFU 135900 36372 |
| 4/4/2024 | $659,772.00 | Wire Payment / Retainer KFU 135900 / 36372 |
When funds from the 36372 general account are allocated to individual patent dockets, the sub-docket trust ledger reveals the actual services performed. Every transfer out of 36372 carries a service-type description and invoice number.
| Service Type | Count | Total Revenue | Standard Fee | Discounted (20%) | Fee Range |
|---|---|---|---|---|---|
| Patent Application | 208 | $2,383,621.71 | $11,840 | $9,440-$9,472 | $400-$14,800 |
| Search | 311 | $137,929.82 | $490 | $400 | $400-$500 |
| Patent Office Review (POR) | 31 | $76,928.00 | $2,400 | $1,920 | $2,400-$3,000 |
| Notice of Allowance + Issue Fee | 16 | $15,964.00 | $920 | $736 | $920-$1,420 |
| Election | 22 | $14,080.00 | $640 | $640 | $640 (uniform) |
| FFF (Foreign Filing Fee) | 9 | $23,400.00 | $2,400-$3,000 | -- | $2,400-$3,000 |
| Divisional Application | 21 | $72,240.00 | $3,440 | -- | $3,440 (uniform) |
| RCE + Amendment | 2 | $3,228.00 | $2,384 | -- | $844-$2,384 |
| Amendment | 13 | $23,800.00 | $1,800 | $1,440 | $960-$3,000 |
| Disclosure Review | 5 | $1,600.00 | $200-$500 | -- | $200-$500 |
| TOTAL IDENTIFIED | 638 | $2,752,791.53 |
These are the exact descriptions used when "retainer" money is allocated:
"Patent Application" -- Docket 32087.79U, 33101.05U, etc. ($11,840 standard)"Patent Office Review 405387" -- Docket 32087.58U ($2,400)"Notice of Allowance 404964" -- Docket 32087.16U ($1,150)"Election 405627" -- Docket 33101.20U ($640)"Search Invoice 404693" -- Multiple dockets ($490)"FFF 404069" -- Docket 32087.44 ($3,000)"Divisional Application" -- Multiple dockets ($3,440)"RCE 405532" -- Docket 32087.59U ($844)"Amendment after Final 405592" -- Docket 32087.13A ($1,440)"Amendment 404950" -- Docket 32087.38 ($1,800)"20 Disclosure Reviews" -- Docket 32087.50G ($500)Each entry includes a specific invoice number (e.g., 404964, 405387, 405532), proving these are billed services with individual invoices, not retainer drawdowns.
The payments file (Payments_0723-0525_bydate.csv) covers July 2023 through May 2025 and contains 21,290 line items across 145 clients. Every entry is tied to a specific docket and specific work product.
| Client | Entries | % of Total |
|---|---|---|
| King Faisal University | 16,305 | 76.6% |
| King Saud University | 2,121 | 10.0% |
| United Arab Emirates University | 809 | 3.8% |
| Kuwait University | 496 | 2.3% |
| Kuwait Institute for Scientific Research | 214 | 1.0% |
| Sabah Al-Ahmad Center | 160 | 0.8% |
| Peter F. Kador | 129 | 0.6% |
| Dasman Diabetes Institute | 74 | 0.3% |
| 4 Aces Import, Inc. | 56 | 0.3% |
| Sultan Qaboos University | 55 | 0.3% |
| Docket Type | Entries | Total Amount |
|---|---|---|
| Utility Patent (U suffix) | 12,271 | $10,629,547.87 |
| Search (S suffix) | 3,533 | $516,912.81 |
| Continuation/Additional (A suffix) | 2,906 | $1,279,767.61 |
| Other/Base docket | 2,147 | $1,123,102.71 |
| Trademark | 366 | $133,614.14 |
| Design Patent (D suffix) | 35 | $28,090.00 |
| Provisional (P suffix) | 25 | $31,722.25 |
| General Matter (G suffix) | 7 | $12,960.00 |
| TOTAL | 21,290 | $13,755,717.39 |
| Service Category | Invoice Count | Total Amount |
|---|---|---|
| Search (~$400-500/ea) | 682 | $332,129.00 |
| Election (~$640/ea) | 14 | $10,353.00 |
| NOA + Issue Fee (~$920/ea) | 6 | $5,283.00 |
| Amendment (~$1,440-2,000/ea) | 1 | $1,360.00 |
| Patent Office Review / FFF (~$2,400-3,000/ea) | 779 | $1,880,511.80 |
| Divisional Application (~$3,440/ea) | 2 | $6,835.00 |
| Cost components (<$380 - PTO fees, soft costs) | 581 | $148,577.34 |
Note: The payments file covers a different time window (07/2023-05/2025) than the trust ledger, and many entries represent fee-split sub-allocations across multiple earners (RL, JBG, JNL, HJ, FC, etc.). The 21,290 line items decompose into approximately 2,065 unique invoice-docket service events for KFU alone.
Every KFU payment entry in the payments file includes an EARNER field showing how fees are allocated. The code "RL" (Richard Litman) appears as the responsible lawyer on every single KFU entry (RESP column = "RL"). The earner splits show:
This proves: every dollar of KFU revenue was attributed to Litman as the originating attorney, even as Goldberg and others performed the work under Litman's name.
Multiple sub-docket entries reference a "20% Discount" -- for example:
- "20% Discount 405108 Notice of Allowance" -- $920 discounted
- "20% Discount 405168 Election" -- $640 (Election is always $640, suggesting discount applied elsewhere)
- "01.30.2023 20% DISCOUNT" -- Docket 32087.13A
A retainer would not have a per-service discount. Discounts apply to fixed prices for specific services. The 20% discount correlates with the discounted fee column in the schedule above (e.g., $11,840 standard Patent Application becomes $9,440-$9,472 at 20% off).
After April 4, 2024, KFU wire deposits into account 36372 stop using the word "Retainer":
| Date | Amount | Explanation |
|---|---|---|
| 4/9/2024 | $500,000.00 | Transfer from Op to Trust 36372/135900 KFU |
| 4/10/2024 | $87,358.87 | Transfer to EagleBank Operating to Trust 36372 / 1359003372 |
| 10/28/2024 | $499,352.00 | Wire Payment KFU 135900 / 36372 |
| 11/8/2024 | $499,487.00 | Transfer BoA to EagleBank KFU 36372 |
| 11/8/2024 | $2,100.00 | Trust to Trust Transfer BoA to EagleBank KFU 36372 |
| 11/20/2024 | $499,658.00 | Wire Payment KFU 36372 |
The sudden disappearance of "Retainer" labeling in mid-2024 -- after litigation began -- suggests awareness that the label was inaccurate and potentially problematic.
25 wire deposits totaling $9,662,807.69 are labeled "Retainer" in the KFU general trust account (36372), representing 79.1% of all inflows from September 2022 through April 2024.
Every dollar of those "retainers" is allocated to specific patent prosecution services with standardized fixed fees, individual invoice numbers, and per-service descriptions.
The KFU fee schedule is a fixed-fee menu, not a retainer arrangement:
FFF: $2,400-$3,000
21,290 payment line items in the detailed payments file decompose into thousands of individual service events -- each tied to a specific docket, specific service, and specific invoice.
Richard Litman is listed as the responsible attorney (RL/RESP) on 100% of KFU entries, establishing that this entire revenue stream was generated by and attributed to his professional identity.
The "Retainer" label was abandoned in mid-2024 after litigation began, suggesting consciousness that the characterization was inaccurate.
Calling these payments "retainers" obscures the per-service, per-docket accounting that would otherwise make Litman's revenue share transparent and calculable.