Letters of Support For Albert Hee

Case 1:14-cr-00826-SOM Document 227 Filed 12/02/15 Page 1 of 200
PageID #: 4758
September 11, 2015

The Honorable Susan Oki Mollway
Chief Judge
United Stated District Court
300 Ala Moana Blvd. .
Honolulu, Hawaii 96850-0338
Dear Judge Moll way:
My name is Torkel Patterson. I am a legal resident of Hawaii but am currently
living in Tokyo where I am a director Central Japan Railway, a publically
listed company in Tokyo. I am also on the Board of Governors of Pacific
Forum CSIS, a Honolulu based foreign policy institute. I understand that my
U.S. Naval Academy roommate, AI Hee is being sentenced for a tax crime.
And it is on this matter that I am writing to you, to share my appreciation of AI
Hee' s character and his contribution to society, and to seek consideration of
leniency in his sentencing.
I first met AI on July 61\ 1972, when we were both, I believe, 17 years old. He
has been my best friend every since that date. On that day we were sworn in to
support and defend the Constitution of the United States, and began our life as
Naval Academy Midshipmen, and I began my friendship with the man who
will be appearing before you for sentencing. I know that AI did not take this
swearing-in lightly. His father had served in the Army from Hawaii, and was
surprised when his son decided to go the Naval Academy. AI wanted to serve
his country and make his father proud of him.
Having grown up in Southern California, I was unprepared for what I saw from
that first day at the Academy: Prejudice. I saw it towards the African
Americans and I saw it towards the Asian Americans. I know that AI felt it and
that it bothered him, but he made friends easily and was a natural leader; soon
it was apparent that AI was going to be there to stay and there would be no
bullying him out of the place. AI was very intelligent but fun loving, and had a
passion for current events. When I asked him why he was watching TV every
EXHIDIT3
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night while I and others were studying, he said it was because there was a
senator from Hawaii who was participating in an investigation of the President.
At that time I had no idea who Senator Inouye was, but I knew that AI admired
him and saw his cool, yet strong, demeanor as a role model.
Although AI was not Mormon, he was taken in by a Mormon family with
Hawaiian roots that frequently hosted him on the weekends. One weekend AI
recruited me, and others, to work as temps for a moving company in order to
move a library; we had no idea why, we just did it because AI asked. I found
out years later that the money we earned (which we never expected) was
donated so that one of the children of his host family could go on her church
mission abroad.
AI is quite generous of spirit and purse. I have always known him to be ready
to help friends in need; he would do anything possible to help a friend, and he
would do so with a big-brotherliness that was sincere and long remembered by
the many who have sought his counsel and support. My wife has frequently
confided in AI, as have my children; I have no idea what they talked about as
AI is good at keeping confidences, but I know that he has helped them.
AI is a loving husband, father and grandfather. I have on numerous occasions
watched him care for his children when they were babies, and I have seen him
care for his grandchildren. At frequent times he is the principle care giver. His
support is not one of just watching part time; AI has cared and cares for the
children as if he is a mother, not a father. It is amazing, really, to seem him
with the babies. There isn't a more dedicated or loving caregiver. It was the
same when he visited his mother in the hospital when she had multiple
amputations. AI was there all night, almost every night, to be with her in her
final months, weeks, days and hours.
AI has a special relationship with his father, whom he takes every weekend to
work with him at his office park. Mr. Hee (the father), lives with and is cared
for by Al's son, who has been taught compassion and responsibility by looking
after Mr. Hee.
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When one of Al's friends was lost at sea while boating with his wife, AI took
care of his grown son and helped him through the tragedy. The son has
repeatedly told me how much AI' s advice has helped him get sorted since the
incident.
AI has spoken to me frequently about the need to help Native Hawaiians. His
commitment to them is real; he employs them whenever possible and his
business models are based on providing better service at the cheapest possible
price to the Hawaiian community. While others talk, AI does. He has been a
frequent supporter of Hawaiian concerns, from King Kamehameha Schools to
businesses that employ Hawaiians. One example was the crew that did the
remodeling of his home in Kailua. Even though there were more efficient
crews available, AI would hang with them and every night come home early to
talk story, feed them poke and provide encouragement.
Sandwich Isles Communications has been one of the largest employers of
Native Hawaiians in the state providing state of the art telecommunications
services to Hawaiian Homelands. Before that AI tried to bring new technology
and capacity to end brownouts that were occurring on Hawaii. His business
model was based on utilizing Hawaiian Homelands and hiring Hawaiians. He
was told by lawyers of the incumbent utility that if he agreed to build only one
power plant then they would allow it. If not they would tie him up with a legal
fight indefinitely. AI would not agree to this condition; but unfortunately was
unable to overcome their efforts to stop him.
The point of these examples is that AI has been committed to improving the
livelihood of his community (Native Hawaiians) for most of his working life.
Everyone who knows AI knows that this was his motivation for what he tried
to do. He always takes very good care of his employees and they are extremely
loyal and committed to their work.
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While recognizing and respecting that AI was convicted by a jury of his peers
of criminal tax evasion, I ah1 shocked to consider AI a felon and a criminal. AI
has always been loyal to the government and to the rules of the state. He sought
to play within the rules of society as he understood them to be enforced; when I
read the indictment against Al.in the paper I was taken aback. Having worked
in Washington DC for much of my life in and out of government, and knowing
AI as well as I do, I could not ever envision that he would act in an
intentionally criminal manner. As he is my best friend, I know him very well.
He is not, in his heart, a criminal.
I was with AI and his wife, children and baby grandchildren within an hour of
the jury reporting its conviction. I can tell you without exaggeration that they
too were shocked and devastated as individuals and as a family by the news.
However what impressed me most was the love I saw expressed to each other
by siblings, and by the parents to the children. And nothing interrupted the
sweet way in which AI cared for the grandchildren, holding them and feeding
them and comforting them amidst this moment of personal and family anguish.
AI thinks strategically and is quite practical. I'm sure as he faces the real
possibility of incarceration, he is taking the necessary steps to care for his
family and to ensure that his employees can continue to execute his vision for
the State. Having said this however, I know that it will have a definite impact
on them as he is the guiding light of both his family and his business. In so
many ways he is the soul of Sandwich Isles, as such his not being there as an
everyday presence will have a negative impact on the direction and execution
of the company and the cohesiveness of his family, not to mention on the
affection and care he directly bestows, in the tenderest of ways, on his
grandchildren.
Al's health has never been good. He has
which prevented him
from continuing his career in the Navy and which has required him to now
everyday of his life.
Additionally he has had to slow down considerably since
though you wouldn't know it unless you know him well. I can only imagine
PageID #: 4762
that his life would be shortened by incarceration, but I have no medical

knowledge to support this belief.
I apologize for writing such a long letter, but I did so in the hope that it would
convey the real AI Hee as I know him as you consider the appropriate
punishment. Given that a jury has decided he has intentionally stolen from
society, it is appropriate that he repay what was taken and also pay a fmancial
penalty for this financial crime. However I ask from the bottom of my heart
that you consider leniency when considering jail time. When AI swore his
allegiance to the Constitution of the United States he meant every word of it. I
believe that he still does.
Thank you for considering this statement.
Torkel Patterson
PageID #: 4763
Gordon C. O'Neill
September 11, 2015

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway;

My name is Gordon C. O'Neill and I am writing on behalf of my friend Albert Hee. I am a retired United
States Marine Corps Colonel. In 2006, after thirty years of active service I joined the Potomac Institute
for Policy Studies in Arlington, Virginia. I am currently the Director of the institute's Center for Emerging
Threats and Opportunities which provides research and analytical support to the Futures Directorate of
the Marine Corps Combat Development Command in Quantico, Virginia. I am aware that Albert will
soon appear before you to be sentenced for a tax crime of which he was convicted in your court. I have
known Albert since July of 1972 when we entered the United States Naval Academy. We were squad
mates during the challenging period of military indoctrination commonly referred to as "Plebe
Summer''. Over the following four years at the Academy, Albert and I formed a close and lasting
friendship that has continued for forty three years.
As a Midshipman, Albert was thoughtful, energetic and trustworthy beyond a doubt. During periods of
shared adversity, especially during our first year, his quick wit and affable personality helped many of his
classmates cope with the pressures of strict military discipline and a rigorous academic environment.
Always quick to grasp the essence of newly introduced concepts in the classroom, Albert was also very
generous with his time and willing to assist those who were having difficulties, whether it was with
Calculus, Chemistry, or just a tough day in general. He helped me personally on at least one occasion
when I was questioning why I was at the Academy and whether or not I wanted to stay. His thoughtful
insight and friendship helped me to see the larger picture and stay the course to graduation.
After graduation from the Academy, Albert served his nation honorably as a Navy Supply Officer. In this
capacity he was entrusted with the leadership, professional development, and well-being of many
enlisted sailors under his charge. He was also accountable for high value supply accounts that required
expert management by an officer of great initiative and the utmost integrity. After fulfilling his active
duty obligation to the Navy, Albert returned to his beloved Hawaii to strike out on his own.
While traveling to and from various overseas assignments or while embarked upon Navy amphibious
ships, I had the opportunity to visit Albert and his wife, Wendy on numerous occasions of over the years.
Just as he was during our time at the Academy, Albert has always been very generous with his time and
hospitality. On occasions when I only had a brief or unplanned layover, I would call AI and he would
drop whatever he was doing to pick me up and welcome me to Oahu. When I visited with my family and
during my one assignment at the Pacific Command Headquarters, the Hee's always welcomed us in their
home with much Aloha. When my oldest son needed a summer job, Albe.rt employed him on the
PageID #: 4764
Waimana property in Mililani. This gave him the opportunity to earn some college money and learn
about honest and tough manual labor.
As Albert built his business and entered into various enterprises, he had a vision to bring reliable
telecommunications services to the Hawaiian Homelands. He has followed this vision and it has been
his passion for over twenty years. What strikes me most about Albert is not only his energy and
ingenuity in accomplishing his goals but his total commitment to the success and well-being of his
employees and colleagues. I have visited him at the office and in the field and have observed the high
regard in which he is held by all of his associates. It is a level of esteem that is usually reserved for
leaders of the utmost effectiveness, compassion, and honesty.
I was surprised and saddened to Jearn of the investigation into Albert's tax filings and his subsequent
indictment and conviction on charges that I believe are completely out of character for my friend of over
forty years. In my observation and opinion, Albert Hee is not a man who would knowingly or willingly
violate the law. I know that this whole process has been an ordeal that has taken a heavy toll on his
entire family and may have lasting effects well into the future. Moreover, those that rely upon AI for
their employment are faced with a great deal of uncertainty about their own future security. Please
consider that during this very trying period in his life Albert has continued to ensure the integrityof
telecommunications services to Hawaiian Homelands and has continued to look after the interests of his
employees at Waimana Enterprises.
I ask that you consider leniency in sentencing Albert Hee. He is a man who has honorably served his
nation in uniform and continued to do so throughout his professional and private life. Not only would
incarceration adversely affect his family and employees but it would deny him the opportunity to
continue serving his community, particularly the Hawaiian Homelands. Please consider financial
restitution, probation and community service in the best interest of justice. I humbly thank the court for
considering my statement while deliberating on Albert's fate.
Respectfully,
ffi,cd/J
Gordon C. O'Neill
Colonel, USMC (Ret.)
PageID #: 4765

Chief Judge
United States District Court
300 Ala Moana Blvd.

Honolulu, Hawai'i 96850-0338
September 11, 2015

Aloha Judge Mollway!
My name is Heather Giugni.
Albert and Wendy Hee have been lifelong friends and I am writing to you in that
capacity.
We all attended Kamehameha Schools together and ended up in higher
institutions on the East Coast. I don't recall when I first introduced Albert the plebe to
my parents but I can tell you they loved him. My mother - who was fond of putting
anyone to work who appeared at the front door- noticed that this young man did not
bolt when asked to clean the gutters of the house.
In fact he frequently visited them
PageID #: 4766
while attending the Naval Academy in Annapolis, helping them in any way possible. He
was generous and responsive and as they grew old and fragile, his caring for them only
increased. At the same time he also grew close to my youngest sister who has polio so
you see I am very grateful for his friendship and his genuine care of my family and
people in general. This is a loving Albert that I know - supportive of family, friends and
community.
I barely know Albert the Businessman.
I am obviously aware that he has been a
successful entrepreneur who, against all odds, succeeded in building an institution from
an idea- certainly no easy task in our State. And I also know of the area of interest he
has pursued- but until recently I knew nothing of his business practices.
While I am choosing not to share my opinion regarding those practices including "tax
crime" which I learned about in the news, I want to take this opportunity to ask you to
please take his family into account when you consider his sentencing and choose
leniency!
Thank you sincerely for considering my request.
Humbly and in gratitude,
Heather Haunani Giugni
PageID #: 4767
September 15, 2.015

Chief Judge
300 Ala Moana Boulevard
Honoltllu, HJ 96850
Dear Judge Mollway,
My name is Gina P. Giugni and I have known Albert Hee for about 40 years. Albert was a
classmate of my sister Heather at Kamehameha Schools, but he really entered my life when he
was a plebe at the United States Naval Academy.
Over the next 4 years .Albert spent many weekends at our house, playing chess with my father,
helping my mother with her endless list of chores, plumbing! wiring, etc. He was a hard worker
that never shied away from work. He became. the son my parents never had. When we moved
and moved our household 50 miles away. I
he corralled 3 of his academy friends (with
had him install a cassette player into my car and I remember complaining because he was
taking all day, but he was a perfectionist and when he came up from under the dashboard he
said "Gina, a job isn't worth doing u.nless it is clone right".
Albert gradu;tted, start.ed on his career, visited with my parents when he c;tme to town and my
father met him when he was in Hawaii. Their relationship never stopped. About 12 years ago
when my f11ther's health became an issue Albert called me. I hadn't spoken with him for about
20 years and he. said "It's your long lost brother Albert". He reached out to me because he was
concerned with my father's health and had some suggestions of what I might wa.nt to do.
During the years of declining health he looked afte_r rny father, when my dad was in Hawaii,
Albert's. office was my father's have.n to take a nap; play a game of chess, and he would even
rub mydcrd's feet. He would try to protect my father from the sharKs that were circling, the
ones who could smell the blood in the water, wanting to take mY father's position, the man
who had the Senators ear, the man who was the Senators .closest confidant, the only man the
Senator could really just be Dan with.
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When mydad passed away, he came up for my dad's memorial. He. helped us. with the funeral
in Hawaii, in particular he arranged for a military salute because we were not able to get that
done. He was there for my sisters and my mother and he spoke at his burial.
Twelve months later we were in the same situation with my mother, he rushed to her bedside,
but missed her by hours.. And once again, he spoke at her funeral.
remained friends, whenever I get horne we get together for a meal and when.he's on the
east coast I go and meet him. He has always made himselfavailable to me, always just a phone
call away.
On Dec.ember 18, 2014 I called Albert; I was having trouble getting leis shipped to the east coast
for my daughter's wedding on December 201h. He said, "I'll try myb.est". Boxes of beautiful
leis arrived themorning of the wedding. It wasn't until months.laterthat I. discovered he had
been indicted the day before my call. He never said a word, never let on what he W<!S going
through,. he wanted us to have a memorable day.
My parents loved Albert like a son and I know he loved them; he even made them godparents
to his oldest daughter (Ho'o). While I'm sure they'd be disappointed to see him in this
situation,they wouldn't abandon him, they would be right there with him, because if there is
one thing my father believed in, it was loyalty.
:; ...
F..
While I don't know anything about Albert's business dealings, I know him. to be a fiercely loyal,
supportive, devoted man, who loves his family. I'm not sure if my letter will affect you in any
way, but just know the Albert Hee I know, is a good man with a generous heart. Please show
some leriiehty when considering his sentence.
Respectfully,
;.
Gina Pilialoha Giugni
PageID #: 4769
Sept 9, 2015
Chief Judge
300 Ala Moa na Blvd.
Honolulu, HI 968500338
Aloha
Moilway,
I have been a dose friend of Albert He.e since we both started kindergarten in 1959 at Kamehameha
Schools. It is with a heavy heart to witness all these years culminating in this life changing event with
Albert's conviction of tax fraud. Knowing Albert in his childhood years, I knew that he would have a
strong character built up by a strict mother and supporting father, Getting the chores done was always
top on the list before having any fun. His rather taught him thevah.le in cloih)l a good job and his
mother taught him the i;liscipfine to stay focused to
sure the jab gets done. I am still amazed to
this day by Alpert's ingenuity and abHity to identify a need and to
build a solution that works. It
was hard to forget the time in grade school when he constructed a canoe uslng fiber glass sheathing
over 2x2 wood frames. He actually convinced me and another classmate to take the canoe out on
Kaneohe Bay ahd go fishing. No fish, but we survived. In high school, Albert became one ofthe highest
ranking officers in our class in Kamehameha's ROTC program and excelfed in wrestling and water polo.
Albert's achievements at Kamehameha continued when he was accepted into the United States Naval
Academy. During this time I attended the University of Hawaii's School of Engineering while Albert got
his Navy commission !It the Academy. I understand from his stories about the Academy that other
cadets treated him with great respect believing he was a "crazy" Hawaiian from Hawaii. I think it had
something to do with his boxi11g and wrestling pursuits and his dedication to doing well. Albert also
talked apout the dose relationship he developed at the time with BenryGiugni, aide to Senator Inouye.
Albert likened Mr. Giugnl to his father away from home. The relationship helped Albert keep his
connection with Hawaii and to value friends from Hawaii. It also helped him deal with the separation
from his family in Hawaii. J think in his mind he knew that he could never live away from home.
Due to health reasons Alb,ert was unable to complete his service obligation to the Navy. He ended up
marryin!l his high
and
;tg
ro r.aise his family. Some
people said that Wendy was the brains and AII:Jert the brawn. Wendy had reeived her master's .;legree
in planning from Harvard University so there is much truth to the statement. She was actually the
anchor for the family whlch aUowed Albert to pursue IJis goal of starting his awn cpmpany. At this time 1
was also pursuing my career working as a civil engineer for a large company in San Francisco. Wf! both
started are families about the same time, me with one son and Albert with one son and two daughters.
Every summer my wife and I would always spend our vac<ition in Hawaii and we would always make
time to spend with Albert's family. I could see that Albert raised his children with the same values and
discipline instilll!d in him by his parents. It was a rough time for Albert going from working at a good job
with Thea Davies to sel!ing new!;papers out of his home. His stint at Theo Davies provided additional
basis for why A{bert felt .the need to help oth.er H<!walians . He told me about seeing a le.ase ci.ocument
for his aunt's prtlperty in Kona. One of the provl$ions in the lease statedthat if the landowner, his aunt,
did not make any effort to renew the lease then ownership of the propt\rtywould transferto the lessee.
This is ju:;t one legal method that was used to "steal" lands from its Hawaiian owners. And it is also one
of the reasons why Albert looked for business opportunities that eould benefit Hawaiian Home Lands.
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I worked for fourteen years in San Francisco from 1978 to 1992. In 1992 lniki!lit Kauai and Albert was
able to kick off his cogeneration power plant project that was going to be located in Kawaihae on the Big
Island. At the time the Federal Government was promoting privately funded power generation projects
that also use its waste energy to produce a marketable by-product. The federal Act required a public
utility to purchase power from a co-generator before using its own generated power. The project would
have added hundreds of thousands of dollars a year in revenue for Hawaiian Home Land, thousands of
gallons per day of potable water th;tt Hawaiian Home
needed to develop Kawaihae and 60
megawatts of electric power for the Sig Island. It was a win/win sltvat!on for everyone except Hawaiian
Electric. It also enabled Albert to offer me a job and bring me back home to HawaH. one of Albert's
goals was to create jobs that would keep kids in Hawaii or biihgthem back home from the mainland.
Albert had the ingenuity and business awareness to secure private financing from Diamond Energy, Inc.,
a subsidiary of Mitsubishi Corporation, to fund the project valued at over eighty miHion dollars. And it
could not happen without the full support of the current Hawaiian Home land Chairperson, Mrs.
Hoaliku Dr)lke. Hawaiian Horne land saw the opportunity that Albert offered and full supported him.
We literally battled forfive years against
Electric's delaying tactics who had the subtie support
of the Public Utility Commission. Albert was going up against some of the most powerful business
individuals in Hawaii who created a !:1arrierthat was too high to ,cli\itb. It is my opinion that these
actions from the past are tied into Albert's current demise. li1 fact these actions were not just against
Albert, but were actions against Hawaii Home land that impacted HHL's ability to build more
homesteads for native Hawaiians. It was also during this time period that.Aibert experienced at least
two incidences of
Both incidences ended up in the
emergency room at Castle Hospital. The second occurrence almost ended in Albert's car at the entrance
to the emergency room. Luckily hospital personnel were alert and able to carry him into the hospital to
ad minister treatment.
At the end of the KawaH1ae Co-generation project there were f!ve persons working forWairnana
Enterprises, Inc., Retired Admiral Robert. Kihune, Sandie Wong, Robin Kamakahi, Albert and I. !twas
Albert's foresight and vision that kept his focus on identifying any utility based opportunities that could
benefit HHL, Before the end of tne power plant project Albert became aware of a federal program
whose mission was to build electricity and telephone 'infrastructure to the underserved rural ar:eas of
America. This program provided low interest loans to assist with the construction and operation of rural
telephone companies called
Local Exchange carriers (RLECs}. At the time there were over a
tltOU$>10d RLECs throMghoutthe forty nine .states. Also tied into this prosram is the Universal Service
.. p[qgtam
.to s,uppof! the
high cost to cortstruct rural
fnfrastructwe. There were so m;my pieces to th.e: puzzle. of to
standing up a new Rural Local Exchange Carrier and it could not hove happened without Albert's vision
and guidance. We received strong support from Hawaifs Congressional delegation with letters to the
FCC urging approval of our appliqtion for Universal Service Funds. It was more than three years :from
inception before sandwich Isles Communications, Inc. (SIC) was established and funded by the Rural
Electrification Agency laterk"nowo as the Rural Utility Service {RU!;;). One ofthe key pieces of the puzzle
was the exclusive li!;ense issuedto SIC by DHHL to provide telecommunications services to all lands
adrninisterecl by DHHL We could not have qualified as a Ri.EC without the lieense from DHt!L With this
license and DHHL's
to .l)uild !)ol'nestead projects, SIC was able to secure loan agreements from RUS
for $40 million to build lntrastrud:ure on the outer is1;mds, $27 l'n!l!loh for infrastructure on Oahu and
$338 million to build a fiber optic network connecting all DHHl property, With this funding and
Universa'l Service support we were able to save DHHL millions ofdollars in infrastructure cost in the
construction of their subdivision projects. SIC continues to pay for the tost of telecommunications
infrastructure for DHHL projects even though funding from RU.S has stopped and support from Universal
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Service Fund reduced to a fraction of its original amount. The reduction ofthe Universal Service Support
was implemented by the Federal Communications Commission without out any recourse for companies
like SIC who had incurred large debts in the construction of its telecom infrastructure. We have made
major changes in the way we do business. We have reduced our cost of construction and operations
and in the process of renegotiating our debt service. Although Albert is not involved in the day to day
business of SIC he. was the foundation of the company. The reduction in Universal Service support has
created huge cracks in SIC's foundation and in my opinion Albert's foresight and ingenuity is needed to
keep the foundation from fciling. Today SIC has almost seventY employ(les and we maintain almost
four thousand HHL customers.
1 hope the message 1am trying to convey is clear that SIC would not be wh<are we are at without Albert's
direction. We are in a difficult period not only because of Albert's conviction but also due to changes in
the support programs for Rural Telephone Companies. Wbi1e we are in a difficult period it is without a
doubt that the trial and Alllert's conviction hasplaeed.a tremen.dou.s i!mount of rn.eotal grief on his
family. His dedication to the business is matched only by his dedication to his family. He was not
creating a company to be sold to the highest bidder. Albert was creating a iegl!!CY to be passed on to his
children and their children. Over the past two years Albert became a grandfather two times. You can
see the joy he has with Rosie, his first.wandchild. She has become a daily presence at the office bringing
I
his feeling of being incarcerated and separated from his
a sense of family to everyone
family is becoming an unbearable burden as the date of sentencing approaches. At a period in life when
most people are thinking about retirement and spending more time with their children at1d
grandchildren, Albert has to be concerned about the survival of his companies and the welfare of his
wife, his children and his grandchildren.
As my final statement, I would like to request leniency in Albert's sentencing. I ask this as a close friend,
as a .natiVe Hawaiian and as a member of his extended Charta.
Respectfully,
i'l (!
d
. ...,.......,,,..
Rodney Kaulupali
PageID #: 4772
September 28, 2015

Chief .Judge
United Smtes District Court
300 Ala Moan:t Blvd.
Aloha Judge Moll""'Y'
Maha!o for the opportnnity to provide this statement to the Court for consideration in the
sentencing of Albert Hee..My name .is Lani Ma'a Lapilio, and I
AI Hee's fust cousin. 1\l
and I wet<' raised in a fatnily strongly rooted in Ha:waibn values such as aloha, caring for
'ohana and we live by these a.nd other <.:ultu.ral principles. Prom " young age we were taught
to work hard and be the best at whatt.'\>er. we did so we coeld help othet-s that were less
fortunate tbati us.
I know that Al is being sentenced for various tax. cdmes. It is my hope that by sharing some
of my personal experiences, you ,.,1]J have a broader understandiilg of who this man ttuly is.
He has had a tremendous positive influence in my life and so many others, especially
Hawaiian homesteaders.
My grandmother "-'llS one of the first to be awarded a homestead lot in Keankaha, Hawaii, a
small town neat Hilo. :My mother \VII.S born in Keaukaha and so was I. Mo.st of out family
still remain on homestead land, however in search of a brighter future, at a young "l,"' my
have improved educational
parents moved fr.om Kcaultaha. to 0'alm so we
oppottunities and a better chance f.or success in life.
You can i11:mgille the excitemt:nt I fclt when AI told me of his vision t<l bring broadband
telec()!l.lmunicat:ions to Hawaiian. home lands. W!e knew
would be a tremendous game
changer for Hawaiian families fot generations to <:<'>me. r was present at the Dept. of
Hawaiian Home Lands (DHHL) Colnmission meeting when .Al shared his pla:as about the
fiber optic network and technology that he could provide to new homesteaders at no cost
for installation, At that tiine, infrastructote costs averaged $30,0()() a lot s<> this was
potentially huge savings for the Dept. that could go towards d.evclopii1g other lots for
homesteaders.
A few years later when. plans for the Sandwich Isles Communicati,ms {S.l:C}
telcco.rnnmnications network started cotuing into fruition, Al asked me to join a team of
lawyers to help him fuciiit>ate the planmng .and pertnitring process and er1gage in commnnity
ourrea.ch with the hotueste-4ders, native Hawaiian organizations and smte and federal
agencies. AI provided .me the opportLlnity ro start rny own culmral consulting business and
SIC became my fust client.
Community outreach for SIC took us deep into Hawaiian
communities. TI1e SIC
network was a very difficult project to explain because there were m.any entities and
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technicalities invohred such as the Public Utilitit'S Coll111liilsion regulations and the DHHL
license whiclllitnited the serving
to new homeste<tders, etc. Although .Al is an e>::tretuely
bpsy pep;on, I could always count on hitn to make time to attend these meetings and directly
address any questions or concems that were raised. Everyone appredar.cd chat Al took the
time to personally meet with them and they knew they were very fortnnare to have
broadband access including ihe full scxvices of the internet fut educational, bu$iness and
recreational pursuits at affordable rates. For many homesteaders it rnadr a difference in
being able to stay in H.awaii or having to leave tile islands in order to fi11d wotk ..
In 2005, nne patticular very rural homestead community on Maui, refused to allow SIC to
bring in the undersea cable because. they were nor ready tn emhtace the fiher optic
broadband technology. Jn a meeting last \veek J .rnn into the leaders of this community and
they expressed theit uemendous regret at not accepting the opportunity at the tim.e as they
now understand the ituportance of broadband for their children and grandchildren's future
and they feel they will be left behind in the digital world.
Last week I v'isited Kahikim:ii which is the most rural Hawaiian homestead in the state
accesb-ible <>11ly by 4 wheel drive vehicles where people live totally off the grid. 1'here is no
electricity or running water for the dozen or so famili.es th-.tt live in this community however
they have telephones and internet, thanks to SIC. From their
it takes an hon:t to get
down to the main highway and then an hout drive to the nearest to\vn. To get to school each
morning the children must get up at 4:00a.m to begin the long t:tt>.k to school and then travel
the same amooot of rime and distance back home in the evening. We spoke wich a young
girl in the second grade who depends on the SIC's internet in ntder to do ller homework.
Without this in1portant connection she would not have access to the outside world due to
her isolated living conditions. The :fittoilies that live in Kahikinul ate so gratefUl to have
inte.rnet service as well as phone service especially in emergency
which
oofottunately happens a lot due to bad weatlle.r, the bad toads or in the case or medical
emergencies. lvlany of them use the intemet to conduct their businesses which is integral to
li.ving theit lifestyle of choice.
Al's vision for the SIC netwo.rk is anlazing by any standard and tn his etedit be had the drive
and initiati,,e to put together an intlovntive business model to better the lives of Hawaiians.
W'hen the lives of Hawaiians are improved, the liv-es of everyone in the la:tger community is
improved as welL Tclecnll:llnunieations is such a highly regulated environment yet.Al has
.managed tD create, build and sustain a company that truly stands fm advancement and will
serve homesteaders for generations to come.
When we were growing up, our 'ohana struggled to make euds meet. A! was fortunate to
have .received an award m attend U.S. Naval Academy however fo.t my parents, there was no
way that I could attend a mainland college as we could not affotd it. Detennined to have the
experience of at least one year of college on the mainland, I was fortunate to he ac.;epted to
a college exchange program at the University of Oregon. At that time, ,Albert and Wendy
were living on the east coast and because .AJ knew that I may not ever have the opportunity
again, he invited me to join them for the wlntct break instead of going back home to Hawaii
fot Christmas. We had a wondetfultime visiting many cities and historic places in New
York, New Jctsey, Connecticut artd Massachusetts. One unfortunate occurtence happened
when someone broke inm our van and stole all of our personal belongings. My Hawaiian
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bracelet that I received as a graduation gift, wa$ stolen and in Al's typical generous style he
gave me the <:ntite .insurance proceeds to buy myself a new Hawaimn bracelet. He would not
take no for an answer as he knew the sentimental value assO<;iated with this gift despite the
fact that he and Wendy lost way more valuable items than. r did. During this time, Al took
the opportunity tn encourage me to pursue attaining a law degree and become the first
attorney in the family. With hi' continued support and encouragement, I was privileged to
attend law school and have sOL>ght to use my education and experience to benefit not only
my family but also the larger community ove.r the past many years.
A meeting 3Xranged by AI with Senator Daniel K. Inouye .in the 80's tesultt:d in my being
hited as an Intru:n for the Senator on Capitol Hill, Washington D.C. The experiences that I
gained wetc so valuable and I got to work on rnnny impottant legislative
not to
mention sitting .in on Congressional and Snptemc C.<Outt hearings. That opportunity clll!.nged
my life not only fwm the educational standpoint hut also the pe:rspectives gained and the
fdendships t11ar: W.ve lasted O<'et the years.
Al has always been an e.xtren1ely loving and thoughtful family mel1lber and this is especially
evident in the unconditional love he has for his parents. While his mother spent her last four
months of life bedridden in the hospital, Albert was there every single day or evening and
did not leave the hospital tultil she fell asleep. I k11ow this beomse l was there during the
day; and ftankly she always had one eye on the door waiting f-or him to 3Xtive. She was
dying in 2012 when he was going through hh; otde!tl with IRS yet he gave her his undivided
attention holding her hand every single night until she fell asleep and then he would go
home.
Al a.r:r.anged for
his son Kupa'a to live with his grandfather to look after his daily needs. On the weekends A!
picks his father up and takes him to the Mililani office so his father can do meaningful
chores to keep his mind and body active. AI then takes his father to dinner before taking him
horne at night. No matter how busy he is, il.l's weekends ate dedicated to time spent with his
dad and the resc .of the family. His patents have always been a top prinrity .in his life.
l have not discussed ill's health issues as I \villleave that for his immediate family to covet
however I have been with him .in many life threatening situations and I ean personally attest
to his fragile and ill health. I ail1 ve1y concerned that his health will be adversely impacted in
a prison type setting.
Judge Mollway, tlll!nk you very much for reviewing and consideting my testimony. Al is not
a greedy businessman as portrayed in the media, mther he spellds his time doing t11in.gs ro
help people and he has made a tremendous diffctenee ro better the lives of Hawaiians. I ask
you to please he .lenient \\<-:ith him as I know he W.s leamed a hard Jesson. un.d deeply regtei:s
the consequences of his accion.s. The.great humiliation and shame that he has brought upon
the family has .indeed caused him great suffering and r
that he is remorseful
.Lani .Ma'a .Lapilio
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}Vice Admiral Robert Kalani Ulchi Kihune, USN {Retired)
September 15, 2015
Dear Judge Mollway,
lam Vice Admiral Robert Kihune, USN (Retired). I was hired by AI Hee, the President and CEO of
Waiinana Enterprises, ln 1996 to originally negotiate a power purchase agreement {PPA) with Hawaiian
Electric Company (HECO) for an electric power plant that he had planned to build on Hawaiian
Homelands on the Big island. A year later, this project was terminated because HECO would not agree
to a PPA. l was then asked.by Alto be the CEO of Sandwich Isles Communications {SIC), a new start-up
subsidiary ofWaimana Enterprises, a position which I assumed in 1997. SIC is licensed to provide
telecommunications services to the native Hawaiian beneficiaries of the Department of Hawaiian Home
lands {Oflfll}. l accepted that position because its mission resonated strongly with my desire to actively
contribute to "Improve the quality of life, public health and safety, education and economic growth for
native Hawaiians by providing tomorrow's broadband technologies today" (SIC's mission statement).
Being ofhalfHawaiian and halfJapanese ancestry, l personally experienced undue discrimination, both
as a Hawaiian and as a Japanese, while growing up during WWIJ which sensitized me in my early life
towards a career in service leadership that could bring about needed changes that would provide
minorities with the same opportunities as other Americans. After I graduated from the Naval Academy
and seeing the discriminatory policies still being practiced in the Navy when I entered the active fleet in
1959, I decided to remain in the Navy and focus a major part of my goal in the Navy to change this
discriminatory atmosphere, against women and racial minorities. I am proud to say that the Navy has
made great strides in achieving this goal in my 35 years of service. The achievements of the 442nd,
during and after WWII, went a long way to achieve this needed change for the Japanese Americans and
they became my role model. -aut native Bawaiians are still struggling. like my past role as a Trustee of
the Kamehameha Schools, I felt compelled to take on this role at SIC because I foresaw it as a cataly$1:
for generational changes for native Hawaiians.
I retired from SIC in 2013 to become a full time babysitter for my grand-daughter while my daughter
attended nursing school in Northern California. Having known and worked for AI Hee for nearly 20
years, I humbly request the Court's consideration for leniency in his sentencing for the reasons that
follow.
Prior to 1995, many of the existing beneficiaries of the Department of Hawaiian Home lands (DHHL) in
remote rural areas were without telephone services because the then service carrier, GTE"Hawaiian Tel;
required these beneficiaries to personally pay for the construction of telephone lines to their properties.
Many ofthe other beneficiaries were served with party lines {multiple telephones on the same phone
line). Additionally, DHHL had to pay for the cost and expense of constructing telephone lines by GTE
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Hawaiian Tel in new residential subdivisions, thus limiting DHHL's goal of building new residential
subdivisions. When the Chairman ofthe IiHHL asked Al Hee ifthere was a way to improve the
telecommunications services on Hawaiian Home Lands without passing the significant additional costs
to the beneficiaries to rebuild their then out-dated telecommunications infrastructure, AI spent a
significant amount oftime, effort and.his own resources to research and meet with federal officials of
the Department of Agriculture Rural Utilities Service {RUS) and the Nation;;.! Exchange Carriers
Association (NECA) to start the process of having SIC designated a Rural Local Exchange Carrier (RLEC) to
qualify to receive subsidies from the Universal Service Fund {USF) to repay the construction loans that
would be used to build the new telecommunications infrastructure on HHL After AI was issued an
exclusive license by DHHL to build and operate a broadband telecommunications network on HHL, it
took him nearly three years ofdue diligence by the DHHL, PUC, RUS, and the FCC to have SIC designated
an RLEC, receive RUS construction loans, and receive USF funding. AI was driven by a strong
commitment to fulfill the mission of SIC as indicated earlier and despite difficulties associated with this
long and drawn-out process, he never gave up because he was determined to do all he could to help
reverse the trend of Native Hawaiians, who are currently over represented in nearly every negative
measure of well- being, including high unemployment rates, health problems, excessive school drop-out
rates, drug and alcohol abuse, spouse and child abuse, and high incarceration rates. He envisioned that
a state-of-the-art telecommunications system throughout the DHHL would be a critical tool to reduce
these statistics through the introduction new technology, such as distant learning, high capacity data
and video capability and telemedicine. Today, 100% of SIC's network is completed on Molokai and
Kauai, 40% on Maul, 20% on Big Island and 10% on Oahu. An undersea cable linking these ftve islands Is
100% complete- and today, SIC is serving approximately 3500 customers, many in neighbor island rural
communities, with capabnities they never had before and at costs comparable to telecommunications
services in the Honolulu urban area. But as you can see, the work is not over and will continue to need
Al's assistance, particularly on Oahu, if the company is to complete its mission.
Al's contributions to the community.

The $168 million construction loans he has obtained from the RUS, along with $23 million of
SIC's own funds, to build the high capacity telecommunications network on and between the
non-contiguous HHl properties throughout the state created numerous jobs for construction
and engineering companies. The $125 million private investment funds he secured to build the
undersea cable between the five major islands on which HHL properties are located, further
contributed to jobs.
b. DHHL beneficiaries have a state-of-the-art telecommunications/broadband network free of the
cost of construction, providing them with significant economic and public health/safety
opportunities.
c. By eliminating the cost of telecommunications infrastructure in its new subdivisions, the savings
allow more DHHL subdivisions to be built.
d. When the Oceanic interisland cable off the coast of Kihei, Maul was unexpectedly severed in
2010, AI was asked and allowed the cable company to use SIC's undersea cable for a fee for 52
days to provide emergency restoration services for 400,000 Oceanic customers until Oceanic's
undersea cable was repaired.
a.
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e. The DHHL community of 200 ranch lots in Puukapu on the Big Island had no land-line telephone
and internet service. GTEHawaiian Tel had to.ld the ranchers that it would cost about $30,o
per rancher to install poles and string telephone lines to their properties. AI Hee responded to
the ranchers and today the ranchers enjoy not only telephone services but high speed.internet
services as well.
f. The remote DHHL community of Kahikinui, located on the south side of Haleakala on Maul, is a
community of pioneering families occupying 5-acre hillside lots and committed to restoring the
life, beauty and productivity ofwhat was once a thriving community of2,000 native Hawaiians
before "post contact" abuses decimated both the population and the productivity of the land.
With no commercial electrical power, no cell phone service available, and only rough roads
resembling foot trails that took 30 minutes to traverse down from their homes to the main
highway, the community requested help from AI to install a telephone service that would not
only provide emergency calls but also to improve their quality of life. AI responded by installing
telephone and high speed internet service through an innovative network ofunderground
distribution to each lot with solar powered microwave shots back to SIC's major network.
g. AI has generously contributed to Native Hawaiian schools and organizations through the many
fimdraisers scheduled every year. He has also requested and aTiowed his employees to
volunteer to assist a Native Hawaiian Charter School in He'eia clean the new school sight during
working hours.
There is no question that AI Hee Is a true entrepreneur and a determined business person who is
committed to succeed in business. As such, he has experienced disagreements wlth hls competitors,
such as HEI and Hawaiian TelCom, as well as with the FCC. He has been perceived to be a difficult
person to deal with in business, but his personal qualities reveal a very caring and generous individual
who will give you his shirt right off his back.
a. Whenever any employee has medical or other serious problems, AI would get personally
involved to ensure that the individual was provided assistance to the maximum extent legally
allowed. These are just two examples.
{1) He personally assisted a worker that had become addicted to ICE by finding a program to
help him remove his addiction. The worker was successful in curing his addiction for leEand AI found a place for him to live to get away from his friends who were on drugs.
{2) Another worker had serious medical problems but could not afford to be unemployed. AI
dii'ected the Ulrector ofHR that after all of her siCk leave and lawful benefits that allowed
her to remain a full time employee had expired, he set up a program that allowed her to be
a part time worker who can be hired to do essential work until she could recover fully to be
a full time worker again. Her recovery was slow but Al's compassion allowed her to
maintain an adequate quality of life.
b. While the pay of his employees are comparable to other companies of similar size, he has
provided all of his workers with one the most generous benefit packages.
c. For most of the years I
for AI, he kept his salary at a low level as the company suffered
the groin pains of a start-up company. As the owner and President, he was legally entitled to a
larger salary but never took it until recent years.
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d. AI owns a home in Enchanted lakes that would be considered a moderately priced home by
Hawaii standards, in which he remains comfortable. He does not like to travel or attend large
events, unless there is a business necessity or contributes to the Native Hawaiian organizations.
I mention this because, from what I observed, he does not have a lavish life style.
Because of his past contributions and strong commitment to assist our native Hawaiian people, I humbly
ask your consideration for leniency.
Thank you for taking time to read my request and for your consideration.
Very respectfully,
Vice Admiral, US Navy (Retired}
PageID #: 4779
September 20, 2015

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway:
My name is Harold Call Johnston, Jr. I have known Albert Hee since late 1997, when he and his
then CEO, Vice Admiral Robert Kihune (USN Ret.), began a recruitment effort to have me join
Sandwich Isles Communications (SIC). I joined SIC as its general manager in March 1998, and
except for a four-year period from 2001-2005 when I left to address personal matters, have worked
as an executive at SIC. I am currently the Director of Planning and Strategy. During my time with
SIC, I have strived to support Al's consistent vision and direction to improve the life of fellow
Native Hawaiians by providing them with the highest quality broadband services at very affordable
rates - services that many in the Hawaiian community would not have access to, were it not for
Al's commitment.
I know that AI is about to be sentenced under a federal tax conviction. Having had the opportunity
to work closely with Al for some 13 years, and gotten to know and observe his leadership style
and his consistency in both personal and business values, I have grown to have tremendous trust
in, and respect for this man. I can only comment with great personal sadness that whatever events
or mistakes he made that led to this conviction would be so out of character for the AI Hee that I
know. It is with this sentiment, that I respectfully submit this letter to you in support of AI, whom
I continue to respect and trust completely.
I am part Hawaiian and live on Hawaiian Home Lands (HHL) in Papakolea, having enough blood
quantum to qualify as a successor to my mother, who was originally awarded the lot in 1947. I
live in Papakolea with Lana, my wife of 52 years and also a Native Hawaiian. Our 3 grown sons
live elsewhere with families of their own, but ours is a typical Hawaiian home, with both short and
long term lodging by cousins, siblings, nieces, and nephews who needed shelter and family
support. That situation is fairly common on HHL.
I graduated from Karneharneha Schools and was appointed to the U.S. Naval Academy in 1959,
by our then Territory of Hawaii Delegate to Congress, John Burns. Academy life was tough and
geared to instill in you the ability to perform well under stress, never give up and, above all, to
1
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lead by example and with honor. At the Naval Academy, we were instilled with and operated
under an "Honor Concept". The Honor Concept placed the decision as to what was right and
wrong upon the individual- it basically said that you as an individual know if something you have
done or are about to is unethical or dishonorable, and you alone are responsible for your actions.
West Point has its "Code of Honor"), which is similar but with more specifics as to what constitutes
an honor violation. These systems are more than "lip service" - they are part of our service
academy culture that an officer has to be trusted. During one period, SIC had 5 service academy
grads, including, AI, as the company's senior managers. AI told me once that the reason he hired
all of us service academy guys was that he could focus on the business strategy because he knew
that he could trust us to collectively run the company. That trust continues to be mutual.
Upon graduation from the Naval Academy, I was commissioned as a Second Lieutenant in the
U.S. Marine Corps. I spent 5 years in the Corps. In April1965, President Lyndon Johnson ordered
the Third Marine Division, primarily my battalion already afloat in the Caribbean on the USS
Boxer, a helicopter carrier, to intervene in the Dominican Republic civil war that broke out on
April 24. Violent clashes were taking place in the streets of the capitol, Santa Domingo,
threatening the lives of American and European civilians. We began evacuating American citizens
to our ship, and when our embassy came under attack on April 28, my company was the first to go
in. Other elements of our Third Division and the Army's 82"d Airborne Division joined my
battalion a few days later to protect foreign and local civilians, and to establish a line between the
warring factions to restore order. Government rule was restored by September. While 44 Marines
and Soldiers were killed during that short conflict, I reflect now in the 50th anniversary year of
that conflict with a strong conviction that our intervention was absolutely necessary, and I feel
good that we were able to help people - Americans, foreigners, and the local population -- when
they were in great need and there was no one else to help. Although the missions of this first
Marine combat experience 50 years ago and that of my experience in SIC are, of course, much
different, there is a lot of similarity in the feelings of pride, duty, and commitment in helping
people where nobody else was going to step up.
That sense of helping people was not with me during my last tour in the Corps, when I served as
a Marine infantry company commander. The guiding factors there were to carry out your assigned
objective, but prioritize taking care of your troops and keeping them alive. Sadly, I lost 10 fine
young Americans during my 6-month stint in the field, before being assigned to the Division staff.
A United States strategic vision was totally lacking. We simply went out every day with an
assigned objective to "search and destroy" or "make contact". I contrast this with my experience
at SIC, where the vision set by AI has always been clear, and I knew and felt good about my
mission.
Following my Marine Corps service, I spent 16 years with AT&T on the mainland, requiring
frequent moves for my family. I had key management experiences in running large engineering
and operations functions and ended my AT&T career with starting and leading a new sales and
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marketing organization covering the western states, including Hawaii,. In 1984, I accepted a job
with GTE Hawaiian Tel to start a new marketing department, and we moved back home. We
finished rebuilding the family home in Papakolea, where we live today. I accepted community
leadership positons and just stepped down last year, due to term limits, from the board of the
Papakolea Community Development Corporation (PCDC), a 501c3 organization which manages
the community center and park, creates economic development activities, and supports community
center health care, youth, and kupuna programs.
I spent 10 years with GTE, including a 2-year stint at GTE' s headquarters in Stamford Connecticut,
In 1991, I became GTE Hawaiian Tel's Vice President of International and Federal, overseeing a
multi-portfolio business that include a private telephone network for DOD serving 50,000 official
lines within the Hawaiian Islands, an international long distance business line, construction and
installation of overseas telecommunications networks for US military bases in Asia Pacific, and
Micronesia Tel, GTE' s telephone company subsidiary serving the Commonwealth of the Northern
Mariana Islands. Interestingly, Micronesia Tel borrowed over $80 million from RUS during my
tenure, even though it was part of the multi-billion dollar GTE Corporation.
Living in Papakolea and serving on community boards has given me good insight into the needs
of the Hawaiian community. I am very aware of the high unemployment among our community
members, particularly among working age young men, and the low achievement scores of our
Hawaiian keiki in our schools. Health problems of native Hawaiians are also high on the priority
needs to be addressed. AI Hee' s vision and the programs and resources he has assembled are all
about addressing these needs: economic development to improve the employment situation, tools
to enhance education, and improved access to health care programs.
From the day I first met him back in 1997, and still to this day, A1 Hee's vision and direction has
always been to provide services that will benefit Hawaiians who would otherwise be left behind
concerning access to those services. When I first joined SIC in March 1998, SIC had a staff of
less than 10 people and no telecommunications expertise except for myself. Contrary to slanted
press reports that AI Hee ruled his company with an iron fist and was involved in every decision,
my experience in SIC was the complete opposite. AI had spent several years prior to my arrival
in developing a master network plan which was approved by the Rural Utility Service
Administration (RUS), and under which funding would be released on a project by project basis
as they were sent to the RUS for approval. Al's guidelines to me were clear and specific: "follow
the RUS approved Plan, make sure you follow the procurement and regulatory rules and have
service at the highest quality level ready for the communities when required." We fully complied
with the government rules requiring approval of each project design by federal government
engineers and competitive procurement with sign off by the federal government engineers for all
projects. Alleft the details of the building and running of the company to his management team.
This goes back to the mutual trust issue that I cited earlier. As I look back today, I am amazed at
the network that SIC has built. We went on to put in infrastructure to serve an additional 20-plus
communities. SIC funded the infrastructure under the government programs that AI put together.
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Recent slanted media reports have made big deal of the large amounts of money that AI brought
in, insinuating that this was AI Hee's personal piggy bank. Judge Mo!Iway, $166 million of that
funding was in the form of loans from the RUS, which SIC is charged with paying back with
interest. Every dime of those funds borrowed went to put in real equipment and infrastructure to
serve SIC's HHL service area, in accordance with project designs and competitive procurement
processes that were approved by RUS. I know firsthand, because either I, or my qualified SIC
colleagues during the time I was away from SIC, were in charge of the projects and the
procurement process. I was not involved in any of the reimbursements from the FCC Universal
Service Fund (USF) program, which SIC is eligible for as a Rural Telephone Company. I am
confident, however, that our Accounting folks and Regulatory consultants through their oversight
and annual audits, have insured that SIC has always been fully compliant with all applicable Code
of Federal Regulations (CFR) associated with the use ofUSF. Beginning is 2003, SIC has received
$242.5 million to date in USF. These funds help to offset the capital costs and associated finance
charges of the RUS loans, and operational costs in providing service to SIC's HHL service area.
Yes, SIC has received over $400 million in government funding in the form of loans and USF
support, but that money has all been spent to build real infrastructure and provide much needed
service to HHL beneficiaries.
In addition to the government funding for the terrestrial infrastructure, AI put together private
financing to build the interisland marine fiber cabling system interconnecting the islands of
Hawaii, Maui, Molokai, Oahu, and Kauai. This latest technology, high quality system,
interconnected with SIC's terrestrial network funded by government programs, will insure that
native Hawaiians have access to the increasing broadband support they will require for economic
development, health care, and education for many generations in the future. While the network
built under AI Hee's vision was intended for service to native Hawaiians, continuing technology
advances in fiber-system electronics allow more and more bandwidth to be carried over the
terrestrial and interisland fiber cable infrastructure. AI' s vision to serve native Hawaiian has
resulted in his enabling a resource that will benefit the whole state. That was proven in 2011, when
the interisland cabling system used by Oceanic Cable for TV broadcast on the neighbor islands
was cut, and AI made a portion of the Paniolo Cabling System immediately available to Oceanic
to support its requirements until repairs could be made to its own cabling system. In a talk to Native
Hawaiian business leaders at the Council of Native Hawaiian Associations (CNHA) in August
2014, AI suggested that it may be decades before people realize the benefit to all of Hawaii from
the infrastructure that he has provided.
There are many examples of the benefits that Al's vision and companies have provided to
Hawaiian Home Lands. First, is the cost savings to DHHL. Prior to SIC, DHHL, or in some cases
- the beneficiaries themselves -- had to pay the dominant telephone company to bring in the
necessary infrastructure to serve an HHL community. Under the government programs, SIC
invested over $50 million in underground distribution to serve the new communities that were
developed with support of the $600 million settlement DHHL received from the State. SIC's
financial contribution represents real savings of dollars that would have to otherwise come from
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DHHL or the beneficiaries. While all communities served by SIC have received benefits of high
broadband Internet access and lower prices, there are 3 examples in particular that I will site as
underscoring the importance of Al' s vision to make sure that native Hawaiians are not left behind.
These are 3 projects in which I was personally involved:
Pu'ukapu is an HHL community of 200 agriculture and pastoral lots of 5-200 acres,
adjacent to the town of Waimea on the Big Island. I found out from one of my
Kamehameha Schools classmates at a reunion in 1999, that this community had no
telephone service, and that Hawaiian Telcom had quoted the beneficiaries a price of
$30,000 per lot to bring in telephone service. They went without telephone service and
relied upon sporadic cell phone coverage for communications. With RUS approval and
financing, and Al's approval, I negotiated the purchase of an Alcatel-Lucent switching
center, housed in a modular building, from Tel Hawaii, an Alaska rural telephone company
that had activated its switching center at Na'alehu, near South Point. Tel Hawaii had made
a large investment in equipment and infrastructure to provide service to the underserved
residents of Ocean Estates and the general south Hawaii area. After several years of
frustrating legal battles with Hawaiian Telcom, which fought Tel Hawaii's operating
license approval from the Hawaii PUC, Tel Hawaii assessed that they would not be able to
overcome the obstacles in Hawaii's business and political climate. Tel Hawaii, already
having spent millions of dollars to serve the south Hawaii area, decided to cut its losses
and pull out of Hawaii. We purchased the self-contained modular switching center and
other assets from Tel Hawaii at a fraction of the cost of a new central office building and
equipment, relocated it to Pu'ukapu, put in the necessary infrastructure, including
underground conduit to house cabling and a very long power "extension" cord of several
miles to remote equipment (Pu'ukapu has no commercial power), interconnected the
system to our network, and placed the office into service. Within a year after learning that
Pu'ukapu was unserved, with the programs accessed under Al's vision, we brought service
to this rural Hawaii/America community at no capital outlay to DHHL or to the residents.
Today these residents still have no commercial power, but their lives have been improved
significantly by access to high quality telephone and internet service.
This achievement underscores the significance of Al's vision to insure that Hawaiians are
not left behind, the importance of the government programs that SIC has access to, and that
AI and SIC were doing exactly what Congress had intended in establishing the RUS
financing and USF support programs - that rural America must not be disadvantaged in
access to modem utility services. It also shows how Al' s knowhow and tenacity were able
to successfully overcome some of the regulatory and political obstacles that, sadly, caused
a very qualified and experienced Alaska telephone company to abandon its interest and
investment in Hawaii.
PageID #: 4784
Kahikinui. In early 1999, SIC management met with leaders of the remote HHL
community of Kahikinui, located on the south side of Haleakala on the island of Maui.
Kahikinui is a community of pioneering families occupying 5-acre hillside lots and
committed to restoring the life, beauty and productivity of what had once been a thriving
community of some 2,000 native Hawaiians before "post contact" abuses decimated both
the population and the productivity of the land. With no commercial power available,
rough roads resembling wide foot trails that took 30 minutes to traverse down from their
homes to the main highway, and no cell phone service available, these leaders were
concerned about the basic safety issues for their families, like how do they get help if there
is an emergency. SIC developed a unique solution, consisting of microwave radio links
from one of its Maui central offices, solar power for its equipment hub within the
community, and underground distribution infrastructure to each lot. Service was
inaugurated in early 2000, and today Kahikinui residents have access to not only telephone
service but also high speed Internet.
Molokai. The company's Molokai-service story continues to evolve, and is perhaps the
broadest representation of the service benefits that AI Hee's companies have been able to
deliver to a previously underserved population. While the state's dominant telephone
company focused its resources on the more profitable and easier-to-serve larger cities and
towns, service on rural Molokai was lacking. Internet service was generally not available
or very slow. SIC used its access to RUS and FCC funding support programs to deliver
high quality broadband services to the Kalamaula and Ho' olehua communities within its
designated HHL service area beginning in 2000. As word spread among the closely knit
Molokai population that SIC customers had access to high quality broadband services, SIC
began to receive requests for its services from residents within Hawaiian Tel com's service
area, including those residing on HHL lands who were existing (pre-SIC) customers of
Hawaiian Telcom and only hand antiquated dial-up Internet access via the analog telephone
line if they wanted service.
In 2007, SIC's then CEO, Admiral Kihune, met with Hawaiian Telcom's then CEO, Mike
Ruley, to address the need to improve service for the HHL residents within Hawaiian
Telcom's service area. Mr. Ruley responded with words to the effect that "tell them to
stand in line with the others at the PUC". Consistent with his vision to insure that native
Hawaiians have access to needed broadband services and recognizing that the incumbent
was not going to deliver that capability to its constituents in HHL Molokai communities,
AI Hee authorized SIC's affiliate, ClearCom Inc., a Competitive Local Exchange Carrier
(CLEC) which was not restricted to SIC's service area, to provide broadband services to
the HHL beneficiaries on Molokai that were outside of SIC's service area. ClearCom
continues to provide that service today. Of all of the communities that SIC serves
statewide, Molokai has the highest penetration percentage of SIC's Internet service users
-underscoring the demand and need for broadband service in rural communities.
PageID #: 4785
From a professional viewpoint, AI is probably one of the greatest visionaries I have ever known.
Internally in the company, we senior managers often comment how this guy always seems to be a
couple of steps ahead of us and has thought through, long before us, the critical tasks or obstacles
we need to address to achieve a major milestone of his vision. I related my Marine Corps
experience earlier with emotional reflection to convey that I have experienced working in tough
environments and the differences when the mission was good and not so good. I have also seen
my share of leaders, extending beyond the Corps to my civilian career --- good leaders and not so
good ones. AI Hee has been a very good leader, instilling within his company a commitment to
the mission to serve Native Hawaiians and a sense of both accountability and mutual trust. At the
Naval Academy, we were indoctrinated with a tenant that a ship embodies the traits of its captain.
That is certainly true at SIC. We are a Hawaiian company with Hawaiian values. I see the
commitment to AI's vision to provide benefit to native Hawaiians even in our employees who do
not have Hawaiian blood.
AI has created a work environment where there is probably as much a sense that we are family as
we are a business. It is interesting but not surprising to me that among our employees, AI' s
conviction has not resulted in negative gossips "around the water cooler" about him; nor has there
been a bailing out of the company by employees. Al's conviction has led to more a sense of "auwe
- we are saddened that one of our family whom we care for so much is in trouble, and we will
stick together as a family in mutual support, and dedicate ourselves to our mission to serve native
Hawaiians". During the past year of stress for him in preparing for and going through the trial, his
now 1-year old granddaughter, Roselani, has been continually at his side or on his lap. It is
probably unique in the business world to have the senior executive of the company hold business
meetings with a smiling baby on his lap. I think it is wonderful, and represents how important his
family is to him. He also has a new grandson, Kea'u born in July. Al's family, like mine, is very
close. I know that this whole ordeal has been very hard on them, but they are strong and will stand
together in support of each other and their dad.
Judge Moll way, I offer no excuse for any mistakes AI Hee made that led to his conviction. AI is
a good man, however, whose vision, commitment and perseverance have helped to improve the
lives of many others. I know that he is committed to using his exceptional ability to continuing to
improve the lives of other for the rest of his life. As you evaluate the appropriate sentence for the
tax crime of which he has been convicted, I simply and respectfully ask that you judge AI Hee not
solely on the basis of his mistakes brought before your court, but on the totality of the goodness of
the man as I have tried to convey in this letter.
With sincerity and great respect,
PageID #: 4786
September 15, 2015

Chief Judge
300 Ala Moana Blvd.
Aloha Judge Mollway:
My name is Naomi Kahumoku Miyashiro and I am the Director of Human Resources for Sandwich Isles
Communications, Inc. (SIC). I have served in this capacity since March 2011 and prior to this position, was the
Manager of Human Resources and Administration at the Keck Observatory on Hawai'i island from 2005 to 2011.
In late 2010, I decided to move back from Waimea to Oahu to be closer to family as was looking for a human
resources position in Honolulu. I had already been offered a job with my former employer when I received a
phone call in January of 2011 informing me of a human resources position with SIC. Admiral Kihune and my
former CEO agreed to provide me with an opportunity to choose between both companies and after many hours
of consideration, I chose not return to my former company, but to come and work for SIC.
After initially meeting with several SIC staff, including Admiral Kihune, I received a phone call from Albert Hee that
he wanted to meet me as well. This was the first time I met Albert in January of 2011. We met at Zippy's
Kaneohe along with Janeen Olds. While eating saimin, Albert explained why he went into the telecommunications
business and how vital the SIC network was to the growth and wellbeing of our people. Living in Waimea for over
six years, 1was already very familiar with the Department of Hawaiian Homestead Land (DHHL) community and a
colleague at the Keck Observatory lived on DHHL serviced by SIC.
As he explained the challenges and
opportunities of growing SIC, I was able to correlate the sentiments of my former colleague as she always spoke
about the positive impacts of broadband and telephone service and what it meant for her family to be 'connected
to the world'. They live on a six acre parcel several miles outside of Waimea on the slopes of Mauna Kea where
no land line service was available prior to SIC.
For me, accepting the position to join SIC was not just a professional opportunity, but an opportunity to give back
to my people! I believe that what SIC does and will do in the future has a direct impact, not just for native
Hawaiians but for the State of Hawai'i as well. Without someone like Albert's vision and fortitude, the SIC
telecommunications network would not have happened in our lifetime! I always believe that many would say
that if Albert were haole, he would be called a successful entrepreneur, but because he is part-Hawaiian, people
misunderstand his business savvy and wit.
As a certified Human Resources professional, I could not in good conscious pen a letter to you, without my 100%
support of Albert Hee. If there is anything unethical, fraudulent or criminal about Albert, I could not in good
conscious continue to work for SIC. This is why I intend to continue serving as the company's Director of Human
Resources. In addition, Albert's HR philosophy is to provide local jobs that will help grow and develop staff, even
if it means that they take on bigger professional opportunities in another Hawai'i company. He is a generous,
compassionate and kind employer.
We have had several employees on extended leaves of absence for personal
and family medical situations. Albert believes in providing benefit coverage long past FMLA requirements and
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several of our company benefits provide spousal coverage so that our employees do not worry about loss of
coverage if their eligible family member is affected. Albert truly wants what's best for each employee and their
family.
I plead and humbly ask for a lesser sentence. Albert has done a tremendous amount for our company and for
others in the community. Please consider community service and probation in lieu of sending him to prison.
There is much work to be done and he could continue to best serve Hawai'i out of prison, then in prison.
Sincerely,
Naomi Kahumoku Miyashiro, SHRM-SCP, SPHR

Sandwich Isles Communications, Inc.
Director, Human Resources
PageID #: 4788
September 15, 2015

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway,
Thank you for the opportunity to be able to submit this letter. I understand that Mr. Albert Hee is being
sentenced for a tax crime and I am writing in support of Mr. Hee.
My name is Ka'i'inioku'upu'uwai Patelesio and I am an employee of Sandwich Isles Communications, Inc.
(SIC). Prior to working for SIC, I worked for Waimana Enterprises, Inc. from April 2006 to November
2007 and then again from May 2009 to December 2011 and transferred to SIC in January of 2012.
Outside of my employment with the Waimana Family of companies, I have always known Albert Hee as
Uncle AI. My father, in his youth, was cared for by the Hee 'ohana (Uncle Al's parents specifically) and so
I was raised to know him as my Uncle. I have the utmost respect and aloha for him and love him very
much. He has provided tremendous opportunities for both me and my family and for this I will be
forever indebted to him.
I apologize in advance for the length and format of this letter but I feel that the details I am including in
this letter are crucial to understanding the lens from which I view Uncle AI. For the past 11 years Uncle
AI has been a constant and steady presence in my life- not only as a mentor but also as a leader,
employer and benefactor. I'd just like to provide examples of how this man's generosity and his
foresight has personally touched my life.
My life forever changed when I walked into his office in 2004 asking for his help in getting a job. My
employment history is an interesting one that involved a lot of movement for a few years but each
experience was one that I learned a great deal from. When I asked to meet with Uncle AI, little did I
know that it would start me on this path that I continue to grow from. I had just graduated from UH
Manoa as a double major in Hawaiian Studies and Psychology, and was eager to get into the workforce
to 1) Use my newly acquired Hawaiian Studies degree and 2) Work within the Hawaiian Community that
I hold so close to my heart. At that time I didn't know much about Waimana or SIC but I knew that his
companies provided telephone and other telecommunications services to residents on Hawaiian Home
Lands. Those kinds of services were important to me because I believed that that kind of access to
technology fulfilled a crucial need in the rural Hawaiian communities. You see, during college I had
worked for several years at the Office of Hawaiian Affairs. I was a Trustee Aide and was able to travel to
many Hawaiian communities throughout our state when Board of Trustees' meetings were held offisland. I saw firsthand when I went into those Hawaiian communities how different the lives of
Hawaiians were outside of urban Honolulu. There were some communities still out there that were in
need of the basic necessities that we in urban Honolulu take for granted like access to sewer and water,
electricity, and yes even telephone services. I could not believe that in the 21st century people still lived
without those services- it was unbelievable and very sad to see how difficult everyday life could be
without those modern conveniences.
So in 2004 when I asked Uncle AI for help in getting a job, my hope was that maybe I would be able to
use my skills and knowledge for one of his companies because I believed that his company's mission to
provide affordable telecom services to lessees of Hawaiian Home Lands was good and it was noble. I
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was of the mindset that anything, whether it be a product or a service, that will help and benefit the
Hawaiian lahui and communities would always be a good thing. However, at that time Uncle AI felt
there was a better fit for me elsewhere and so upon his recommendation, I went to work for a
consulting company (Hoakea dba Ku'iwalu) that did consulting and cultural resource management and
SIC was one of their clients. I was very happy to be newly out of college and to have a job that I
ultimately very much enjoyed. It still allowed me to be connected to the Hawaiian communities and I
felt that what I was doing in my capacity as an employee for Ku'iwalu was contributing to the greater
good of the Hawaiian community.
I worked for Ku'iwalu for almost 2 years and then an opportunity arose for me to work for Waimana
Enterprises, Inc. There was no hesitation to move over because of the financial benefits that I saw
working for Waimana. Waimana was an established company and I was offered an Administrative
support position with a higher salary and the benefits package was very robust making for an overall
attractive package. So I moved over and luckily the transition was very easy because Waimana rented
out office space to Ku'iwalu on the same floor; so I continued to work with the same people that I saw
every day. I worked for Waimana for about a year and a half and surprisingly I was offered a position to
return to Ku'iwalu. I accepted because I wanted to gain more experience in cultural resource
management and to again engage directly in the Hawaiian community. It's really what I loved to do.
Then in 2008 life as I knew it changed dramatically. In August of that year my mother passed away and
three weeks later I gave birth to a baby boy who was 4 months premature. He was a tiny lib 7 oz and
was very, very sick and had many challenges. Each and every day was a battle for his life. The stress of
my mom's death and the very early arrival of my son took its toll on me, my husband and my whole
family. But through that entire ordeal Uncle Al's support was unconditional and unfailing. He was
familiar with the emotional distress that caring for a preemie involved because he had gone through
something very similar
. For a man to be in such a position as his, to be at his executive
level, and still be able to make himself available to me (and anyone else who needed him for that
matter) was appreciated and very comforting. At times he even came to visit me and my baby in the
hospital. I will never forget that. My life was in turmoil for many months and I can honestly say that
through that entire season he was THE ONE constant in my life. He was like a rock that grounded me
when I often felt confused, lost and just emotionally drained. He would always give me the best advice
and it helped me navigate through a very difficult period. I will always, always be thankful for and to
him.
My employment with Ku'iwalu eventually ended because I needed to focus on getting my baby healthy
and he needed a lot of therapy and care. But when I was ready to return to the workforce, an
opportunity to return to Waimana again in an Administrative support role opened up. This was in May
of 2009. At that point in my life my priorities changed and my only concern, now as a mother, was being
able to provide as best as I could for my family. Waimana's benefits package would allow me to do that.
I always remembered Uncle AI saying that he chose to stay and live in Hawai'i because we have a unique
culture and community here. We are not like the mainland. And when he first went into business he
envisioned a company that provided enough benefits to its employees that would allow them to be able
to work and live in Hawai'i and still be able to raise their families here. With the cost of living in Hawai'i
so high, and now that I had become a mother, I finally understood what he meant. I am appreciative of
the employment opportunities that ITe. afforded me. Uncle Al's generosity and willingness to employ
family (hanai as it is) didn't only stop with me, his companies also provided opportunities for other
members of my immediate family to work here. Both my father and sister-in-law (brother's wife) work
for SIC in different capacities and have been doing so for many years.
PageID #: 4790
My growth as an employee and the opportunities to gain new skills did not stop when I moved over to
Waimana. I always felt so fortunate to be able to work for Waimana and its family of companies and I
knew this is where I wanted to stay for a long time- possibly even for the rest of my career. And
although I loved my job as an Administrative Assistant, I wanted to contribute more to the company's
operations and at the same time grow professionally. In 2011 another opportunity surfaced that
allowed me to move into the Human Resources Department. I never envisioned that I would be in
Human Resources but this is where the path Jed me.
After a "trial period" and deciding that the HR field is what I wanted to pursue, I moved towards
obtaining my certification as an HR professional. The company in combination with the State of Hawaii's
Employee Training Fund covered the costs of classes and materials to prepare for the certification exam.
The classes were held once a week for a few months and in between we had study groups that met once
or twice weekly. Uncle AI allowed me to utilize a board room after office hours as a place for my study
group to meet. This private space helped to provide a comfortable and safe environment in which my
group was able to really focus. He allowed me/us to use the projection screen, hook our laptops into
the internet and even have teleconferences with study group members that wouldn't be able to make it.
All of those tools would otherwise be unavailable to us if we had to meet in a public space like a park or
a coffee shop. In 2013 I obtained the highly coveted PHR certification from the Human Resources
Certification Institute (HRCJ). It is a very difficult 3 hour sitting
had such a
huge impact on my life. Uncle Al's philosophy in regards to his employees is to malama them. His
philosophy created a culture within our company that genuinely cares for the employees, especially
those with health issues. I use myself as an example. Last year I became pregnant. And with the early
arrival of my first son in 2008
At 24 weeks, I was put on modified bed rest which forced me to be

out of work from that point on. Under normal circumstances the financial burden of not being kept
"whole" due to an extended absence would create a highly stressful situation possibly adding problems
to an already fragile pregnancy. But as I mentioned earlier, we, as employees of SIC, are fortunate to
have a robust benefits package. The company continued my health and dental insurance benefits
during my maternity leave; and was able to do so because of a PTO donation program which allows
employees to receive donations from other employees and is completely driven by the generosity of the
employees. The donated PTO hours covered the cost of my employee share of the insurance premiums.
In addition to the PTO donation program, SIC offers company sponsored Temporary Disability Insurance
and employee paid supplemental insurance that gives the employees the option to take additional
insurance to be claimed during situations such as mine. I was out on maternity leave for 6 months (3
months before delivering and 3 months after delivery) and was STILL kept whole financially. These kinds
of benefits were a God send. Not only did the benefits relieve the financial burden that would ordinarily
come with an extended absence but it gave me peace of mind. The relief that these programs through
the company offered could not be measured! I already was dealing with a difficult pregnancy and I was
PageID #: 4791
able to continue to provide financially for my family without sacrificing much in our day to day and not
have to worry about any additional burdens. I was able to focus on my pregnancy and the health of my
baby. With the company's support I was able to deliver a healthy baby who had no challenges or
complications. I can't express how much of a blessing that was to my entire family!
Another company benefit that assists so many of us as employees is SIC's generous 401k plan. And again
1 can attest to this personally. I have been contributing to the 401k plan and using it as a savings tool
with the intention of purchasing a home. Last year, my father transferred to me his Hawaiian Homes
Undivided Interest Lease_in East Kapolei JIB. Although I'm a current lessee my subdivision, Kauluokaha'i,
is still being built out. The projected timeline for completion of the project is August 2016. The 401k
plan that the company offers matches my deferrals and when I receive notice that the lots are ready for
home construction, I will be able to take a withdrawal from my 401k and apply it towards the purchase
of my first home. That in itself is a miracle- the idea of homeownership for me always seemed like a
distant dream because of the high cost of housing in Hawai'i. But because of the resources available to
me, especially through the company's generous benefits, I am close to that dream becoming a reality.
Again I credit Uncle AI and the company's generosity with this dream coming true.
Also, as a future homeowner in a DHHL subdivision I look forward to the services that SIC will be able to
provide. SIC has already put in the infrastructure to be able to provide telephone and internet services
and my understanding is that our services are comparable and maybe even better than that of the
services that I'm so used to, coming from urban Honolulu. Moving out to Kapolei (considered a rural
area) will already be a big change; but the comfort of knowing that I will not have to settle for less
services just because we live in a "rural" area will make the transition smooth and easy for my family.
My husband and I can focus on starting our life in a new home and continue to raise our sons.
I believe that without the services that SIC provides to the Department of Hawaiian Home Lands'
lessees, the modern day conveniences of today's technological world would be unavailable or
alternatively be made available at very expensive costs. Our services and contributions to DHHL's
Hawaiian communities is vital and important to the lives of the lessees. I believe that improving the
lives of the Hawaiian lahui ultimately improves the lives of all of Hawai'i's people.
I support Uncle Al's mission and vision for his companies because I believe them to be honorable and
noble. And I personally know him to be a man of his word- a man who is honorable and noble. The
unknown impacts of sending him to jail will be detrimental and harmful to many people and it will likely
be far-reaching. I think of all the sacrifices he's made to see that this company grows and those
sacrifices have come at a cost to his family. My heart goes out to his family and I worry about the future
of my own family, the future of our employees and our employees' families. So much of what he's built
hangs on his leadership and his vision. He has been an integral and very involved part of the everyday
operations of this company.
In closing, I beg for leniency in sentencing. I would humbly request that his sentence be minimal and if
Your Honor sees fit, a sentence of probation. I thank the Court for considering my statement as you
deliberate the fate of this beloved man.
PageID #: 4792
September 30, 2015

Chief Judge
U.S. District Court
300 Ala Moan a Blvd.
Honolulu, HI 96850-0338
Dear Judge Mollway:
My name is Dona L. Hanaike and I have a small business that provides insurance consulting
services in Honolulu. Previously, I served in the executive branch of the State of Hawaii
government, one of my positions being the Deputy Director of the Department of Land and
Natural Resources ("DLNR"). I am writing this letter of support for Albert Hee who is currently
being sentenced for a tax crime. I have known Albert as a friend since intermediate school at
the Kamehameha Schools but also on a professional level with his company for the past 1S
years.
I have observed Albert Hee develop business ventures over the years, and while financial
success is important, it is not his only motivation. Albert Hee believes in giving back to his
community by providing opportunities for local people to stay in Hawaii. It was with great
interest and pride I saw him create a rural telephone company which would service the
homesteaders on Hawaiian homeland properties. In the beginning, it was very difficult as he
had to go through many federal and state regulatory approvals to obtain the necessary federal
financing for this project. No one had done this before in the State of Hawaii. However, he has
been able to finance and construct a telecommunication's network at a cost of over $300
million. In my previous job with DLNR, I negotiated the return of certain public lands to the
Department of Hawaiian Homelands ("DHHL") and understood the magnitude of the problems
DHHL faced in building decent homes for its homesteaders. The creation of Sandwich Isle
Communications ("SIC') relieved DHHL of the financial burden of constructing the
telecommunication's infrastructure for its beneficiaries when Hawaiian Telephone was unable
to do so.
I also provide group life and health insurance services for SIC and have seen how well Albert
Hee provides for his employees. As the company grew, Albert Hee increased the life and health
benefits for his employees. He set up a 401(k) plan with employer matched contributions, and
across- the-board bonus incentives for his employees. Albert once told me about his first job in
Hawaii after he completed his tour of duty with the U.S. Navy. It was with a Big-Five company
and it included negotiating compensation contracts with the union. He saw how little care the
executive management had for the rank and file employees. It influenced the way he would
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look at the management of a company. He is fair with his employees, almost to a fault. He
looks for local talent and has recruited them from the mainland. I have seen employees leave
SIC for better jobs or to form their own business ventures, all with his support and
encouragement. He even keeps in touch with them after they leave. He believes in local
people and will assist them whenever he can.
I humbly ask for your consideration of leniency for Albert Hee. He has devoted his adult life to
better the lives of others. He is a talented individual who found a way to improve our
community by bringing in needed utility services and financial funding to Hawaii. Building a
telecommunication's infrastructure and a successful business is not a skill set that many of us
have. I have known Albert Hee for quite some time and he is a pretty forthright and honest
person. He does have a strong personality and has never shied away from a fight when he
believes in something or someone. You probably need that skill set if you are developing
projects of the size and magnitude like SIC. However, this same tenacity can also be viewed as
a weakness which is why when you ask people about Albert Hee, people either like him or hate
him. Not sure there is any "in-between".
Please also take into consideration that Albert Hee never concealed or hid his expenses to his
accountants or the IRS. He thought that the IRS would tell him if there were problems with his
deductions and then he would correct them. Albert Hee works with federal auditors all the
time because SIC gets audited annually (as part of receiving USF federal funds). I think he truly
thought that he was being straightforward and open with the IRS and that if there were any
compliance problems, they would bring it to his attention and he would correct them. This is
the way the FCC/USF federal audits of SIC are required to be handled. Ironically, the extended
audit (which started in 2006 with the audit of SIC) and criminal investigation of his companies
(which ended with indictments filed in 2014) allowed the expense deductions at issue, to
compound annually instead of being immediately addressed. This created a significant tax
exposure that became the basis for the criminal indictment. It just doesn't seem right to
incarcerate a contributing member of our society because you don't agree with the itemization
of his business expenses. There must be a better way to address this problem.
Thank you for considering my letter as you deliberate on Albert Hee's fate.
Dona L. Hanaike, J.D.
PageID #: 4794
The Honorable Susan Oki Mol/way

Chief Judge
300 Ala Moana Blvd.
September 10, 2015

Aloha Judge Mol/way,
My name is Crystal Castillo, a family friend and employee of Sandwich Isles Communications. I
presently work as an Accounting Technician for the company but started my career as an Administrative
Assistant. I understand that Albert Hee is being sentenced for a tax crime and I continue to give him my
full support.
I've known the Hee family for well over ten years and am actually very close friends with his
daughter, Breanne "Liko" Hee. Liko and I have been friends since the 5th grade and I was basically
brought up with her and her family. I've known Uncle AI more than enough to see him as a father figure
in more than one way. He's a very supportive, loving, and giving man.
My husband and I are now both employed with Sandwich Isles Communications. Before this, our
career paths were taking a toll on our finances as well as our time with our kids as the construction
business is unpredictable and this was a very hard time for us. Our previous employers were not as
caring. It was very hard on us as we had to work late hours and I had to miss my children's sports
activities as well as pay extra for after school care because my husband and I could not make it on time
to pick them up. Knowing Liko from elementary I knew that Uncle AI owned a business, though that was
all I knew. I didn't know the mission of the company however I was so fortunate that Uncle AI offered
me a job. More importantly he let me know that this "job" would be an opportunity to start a career and
develop my skills and interests. I can now say that I am thriving in my job and fee/like I am making a
difference in the community. My family life is secure and I do not have to miss out on important
occasions anymore. Not too long after I started with the company, another job became available and
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fortunately my husband was hired. We now are in the process of being first home buyers and starting a
new chapter in our lives with our three children. We will forever be grateful for the opportunities Uncle
Albert Hee he has provided us.
While being employed at Sandwich Isles I've come to understand my Uncle's vision with the
company and how it was and is still to this day to benefit Hawaiians on homestead lands. In an
emergency situation a single telephone call can be the difference between life and death, and with the
help of Sandwich Isles Communications providing phone service to rural areas, it has life saving
potential. Not only are the land lines life savers so are the wireless phones. My grandmother is a
customer of Sandwich Isles Wireless and thank goodness for this because one night while driving she
ended up veering off the road and getting stuck in a ditch. Luckily a Good Samaritan stopped to help
and my grandma was able to borrow their phone to call for help. Now that she has her own cell phone
she has it with her at all times and it's very affordable.
My past and current situation is strongly intertwined with the outcome of Uncle Al's trial, both
personal and professional. Liko and I just had our daughters and I've never seen my Uncle so happy
when her little girl was brought into this world. She is definitely the apple of his eye and it is amazing to
watch her and his bond grow. My heart breaks knowing that there is a possibility that his granddaughter
may Jose time with her grandpa because of this situation. Not only will this impact her but their entire
family, my aunty, my best friend!
In closing I ask for consideration to please provide the minimal sentence that can be handed
down. My uncle is a good caring man. He works to serve and provide for others not just his family and
friends. He is passionate and strong willed and will forever lend a helping hand to anyone that needs it
and will never stop giving. I thank you Judge Mollway for considering my statements and please take it
into account as you deliberate a fair and compassionate sentence for my Uncle Albert Hee.
With Deepest Aloha,
Crysta I Castillo
PageID #: 4796
Lori Aguada
September 17, 2015

Chief Judge
Dear Judge Mollway,

I am writing this letter on behalf of Albert Hee who is presently before you for criminal tax
charges and is due to be sentenced shortly. I am Lori Aguada and an employee of Sandwich
Isles Communications, Inc. (SIC) since August 14, 2000. I currently hold the title of Accounting
Manager. I have known Albert for the past fifteen (15) years both professionally and
personally. We coincidentally share the same birthday, July 20.
Albert has always been a great person to work for and with all these years. He is honest and
generous and has always been there for me and my family. He treats his employees like family.
In July 2008, when I was diagnosed with
, he told me to take care of myself
and to not worry about work. He wanted me to know that work would always be here for me
at SIC and that I should focus on my health and recovery. This truly made me feel at ease to
know there was one less thing to worry about while I went through
treatments. On the days I was strong enough to come to work, Albert would stop by
to check on me to see how I was doing and to make sure I was okay. Even though Albert would
tell me to go home and not worry about work, I wanted to be there to work and support SIC
because Albert and SIC have been so good to me and my family all these years.
Albert gives as much as he can to help the Hawaiian community. His contributions to Hawaiian
organizations such as Aha Punana Leo and the Council for Native Hawaiian Advancement have
helped them to provide education through the Hawaiian language as well as provide tuition
assistance and leadership programs for the next generation.
PageID #: 4797
This case has impacted Albert's life because it has taken him away from fulfilling SIC's mission
to provide native Hawaiian residents with affordable access to telephone and advanced
broadband services. He always tells us he "lives to work" and it shows by his dedication to his
companies, employees, customers, and our community. If Albert is incarcerated, this would
have a negative effect on SIC and its ability to fulfill SIC's mission. The future of SIC's
subscribers and employees could potentially be in jeopardy if any outside funding is affected by
this case.
I would ask that you please consider giving Albert Hee probation or the lowest possible
sentence. I believe that both the Hawaiian community as well as Albert would be better served
by the imposition of a period of probation so he can continue to fulfill the company mission and
continue to help ,native Hawaiian residents. Thank you Judge Mollway for your time and
consideration as you deliberate on Albert's fate.
Respectfully,
Lori Aguada

The Honorable .Susan Oki MoiJway
PageID #: 4798
Sept. 10, 2015
Chief Judge
United
DiSVict Court
300 Ala Moan!! Bou.levard

Honolulu, HI 96$50:.0338
Dear.Judge Mollway,
My n.a.me is. Robin Karnak;ini and I'm currently empl(lyed with Sandwich Isles Communicati(lns. I have known
AlbertHee for several years. As a business developer, AI tries to identify opportunities to help the Hawaiians. The
rl'ia!n benefactor of his efforts, have been the Department of Hawaiian Homelands. His ability' to secure funding
to provide underground conduits/infrastructure for the rural parcels/lots have made itpossible for the
Department ofHawaiiim Homelands to use their monetary resources in other areas needed to.get qualified
h!S$e.es onto their lbts,
P{lones and lnternet anO! taken for granted by most In the State and some parcel/lot locations for Hawaiian
Homelands have
incus terrain (Kahikinui on Maul) or are located In pastureland (Puukapu on the Hawaii
is.land), far from the nearest facilities, These areas have no access to electricity or water and use generators for
power. They now have phone and internet serviCes available to them thanks to Al's efforts and they are very
appreciative. Albert has made it possible to connect these scatt<?red.lots and parcels to a main infrastructure and
btingthe facilities to thein underground to provide the best protection and to maintain the Integrity of the
service. Prior to all this1 Hawaiian Telephone and other providers. had not stepped up to commit their resources
aHhe populationinthese areas were viewed as small and they would not be able to recuperate most of that cost.
Several years
he envisioned building an electric power plant on the Island of Hawaii. A Qualifying Facility'
{QF) needs to not only produce electricity', but needs to provide a product with the steam that is generiited.
Some people <;onsider aq\.laculture with the steam.. Albert hag t;he Idea to build a desalination plant which would
have provided much needed potable water to benefitthe major hotels, commercial industry and agriculture on
the dryer side of the h;land, Kana. An Eiwironmentallmpact !)tudywas done. 0nd the best location determined
was not to expand at Keahole, butto place the plant where Albert was planning to build on Hawaiian Hom.e
Lands property in Komi. ButHECO refused and didn't \vant to have any major competition with their sister
<;om.p;my1 HElCO,
!'!ragged the process out for wars .. How different that picture woul!'f b11 today If Albert was
allowed to contribute. Hawaii Island has one of the highest rates for electricity in the State.
Please consider: Despite the way the news reports paint him, he is benevolent, always makes time for us and
trulyc.ares
the future ofthe Hawaiians. When my husband, Dennis, was diagnosed with
last year, I was devastated. AI was there for me. Who would expect the owner of the company to avail
himself to personally.extend any assistance I may need?
Dennis had always admired AI for tJiHoilviction to iilways help when he otJid, Hawaii<!ns or not.
lt deeply saddens m.e that Ails being sentenced fbr a tax crime. I'm still mourning from my loss and in my .small
capacity; I'm asking for mercy for AI to hot incarcerate him. 1humbly ask for your consideration to be lenient in
yb.ur decision and perhaps consider probation. AI has more in him to contribute to our future. Please allow him
the opportunity to do so.
Respectft.tlly,
Mrs, Robin Kamakalii
PageID #: 4799
William c. Lum
August 8, 2015

Chief Judge, United States District Court
300 Ala Moana Blvd.
Dear Judge Mollway,

My name is William Lum. I've known Albert Hee for 23 years and worked at his company,
Walmana Enterprises, Inc. for the last 14 years. We got to know each other because we had adjacent
offices at Pauahl Tower on Bishop Street. It turned out that we were only a year apart in age, both
wrestled In high school and our schools, Kamehameha and Punahou, were friendly rivals so we knew
many ofthe same people. We both worked late and would often have philosophical discussions about
how to fix Hawaii's problems.
There are two main reasons I went to work for AI. First, I needed a job. When 1first met AI, 1
was working for Westloch, Inc. and Zane Development Group, Inc. which were residential real eState
developers. While lucrative at times, real. estate development is cyclical which equates to iisk.
Al's giving me ajob helped see me through a very tough time In my life and got
me back on my feet financially.
The second reason I went to work for AI was because his company had a higher calling. Yes,
people need homes, as Hawaifs housing shortage continues to worsen with each decade. There are
numerous developers out there who can build homes. But people don't want homes without
infrastructure. AI was bringing in federal dollars to build infrastructure for one of the neediest segments
of our population, the Hawaiians. While I myself am only 1096 Polynesian, this mission resonated within
me. And he was and remains utterly committed to this mission; perhaps foolishly so, thinks the 90% of
me that is of Chinese ancestry. Due to regulatory changes in the last several years, it has become more
difficult for a rural phone company to thrive, let alone survive in the new telecom environment A
couple of years ago I, with my accounting degree from the University of Hawaii and MBA in finance from
Northwestern University, suggested to AI that perhaps it was time to cash out and sell the company,
which has valuable assets with the extensive communications network It has constructed. Without even
PageID #: 4800
thinking
it Al's response was, "No, because the companies who would be interested and could
afford it are all from the mainland or outside the U.S. and would not take care of Hawaiian Home Lands.
Al's good intentions and acts go beyond Hawaiian Home Lands. He has supported many other
causes from Native Hawaiian organizations, to charter schools, to youth sports teams, to his friends and
family.
1was with AI when he bailed out one his classmates from jail, enrolled him in two drug rehab
programs, helped him get an apartment and gave him a job for twelve years. (At one time I was this
guy's supervisor.)
On another occasion, AI made me a loan, (which I paid back in full,) so I could pay my kids'
private school tuition.
When his brother-in-law moved to Hawaii, his family of six lived at Al's house for over a year
until they could find a house. When his other brother-In-law got divorced and moved to Hawaii with his
two kids, they also stayed with AI plus AI loaned him a car.
When we were inputting data from the Honolulu Board of Water Supply's maps showing
abandoned water mains, I suggested shipping the work to India or the Philippines to save money with
cheaper labor. Instead AI chose to provide summer jobs at higher than minimum wage for college kids,
mostly Hawaiians from Kamehameha (even though the few from Punahou were more efficient.)
I could go on and on.
AI knows he made mistakes In filing his tax returns. While it's not a sufficient excuse, AI was
preoccupied by other important matters at the time. He was trying to mitigate substantial changes in
the telecom regulations, attempting to get the Board of Water Supply come to an agreement with the
Department of Transportation on the abandoned water mains, negotiating for the finance and
overseeing construction of a $125 million+ undersea cable network, and dealing with long-term health
issues and subsequent passings of his mother and mother-in-law.
In sentencing AI, I would ask the Court to fully consider 1) his health issues, 2) the effect it will
have on his employees and family, and 3) all the good that he has done for his family, friends,
employees, fellow Hawaiians, and the State of Hawaii as a whole
.'
PageID #: 4801
2)
I will try to address the effect Al's incarceration would have on the employees of Al's
companies, as well as the people those companies serve. While we have a very competent
senior managementteam (and I consider myself to be part of that team), AI is the guy with
the vision. The rest of us truly care about SIC's mission and are pretty good managers, but
in this new competitive telecom environment, vision Is more important than ever. AI is
gifted at being able see at the broad picture and determine which direction we should take
- for the company to keep moving forward and best serve Hawaiian Home Lands. There is a
big difference between managing and leading. Ails our leader, the leader. One of my major
worries is that if he isn't around to lead us, we (SIC, Waimana, Paniolo, ClearCom) are not
going to survive, or we will be a greatly watered down version. No longer will the priority be
providing Hawaiian Home Lands with the best telecommunications network in the State.
3) I mentioned previously how generous AI was in the compensation and benefits provided to
the people who work for his companies. If AI goes away our jobs may soon follow, 1would
guess that most of these employees will be hard pressed to find positions that provide them
with similar rewards. If AI is allowed to continue to run his companies, his employees'
benefit and the beneficiaries of Hawaiian Home Lands benefit, and society will be better
served.
4) Examples of Al's generosity and assistance to his family, friends and employees have been
cited above. But I don't know if it was made clear during his trial how his companies have
benefitted the Department of Hawaiian Home Lands {DHHL) and its beneficiaries. Basically
he provided the telecom infrastructure at no cost to DHHL Had he not done so, DHHL
would have had to directly or indirectly bear this cost and pass it on to its homebuyers and
tenants. In some cases, there were subdivisions with no water or electricity but they had
phone service. Telecommunications is not just for entertainment and enterprise, but is a
vital part of health and safety.
5) Beyond family, friends, employees and Hawaiian Home Lands, there is a strong case to be
made that AI has benefitted the whole state. His SIC network has brought into Hawaii over
$200 million in federal loans and his family's Paniolo Undersea Cable network was
PageID #: 4802
co.nstructedwith QVer $125 million in private. financing from the mainland. It is clear that AI
has helped boost Hawaii's e.conomy.
One mol'l! example of hoW AI Hee has helped Hawaii, In J.uly of 20.10 Oceanic TimeWamer Cable had its
undersea cable severed off of Kihei, Maui, interrupting service for approximately 400,000 customers of
Oceanic Cable. Repair of the cable cut took5 weeks, but service was re5tored within a day and
maintained during that 5 \o\leek5because AI allowed Ocean_ic to use the Paniolo Cable Network. Without
AI and Piiniolo, Oceanic would have been up the creek without a paddle, Because ofhim, cable, phone
al)d broadband s.ervicewas presel'lled for !)undreds of thousands of people.
Your Honor, in sentencing AI. Hee, please weigh his mistakes against his health; the effect his
incarceration would have on his friend, family, employees, and customers; and all the good that he has
done for this State. Thank you for your consideration;
Respectfully,
William C. lum

Chief Judge
300 Ala Moana Blvd.
PageID #: 4803
Sept. 22, 2015
Aloha Judge Mollway,

My name is El Nakasone and I am a Project Manager at Sandwich Isles Communications. I have
known Albert Hee (AI) since October 2009. I understand that AI is being sentenced for a tax crime, and
would appreciate it if you would read through the following to get another opinion on him before the
sentencing period:
I have worked for various companies and corporations, but have not had a better
Boss/Executive/Leader than AI. I have been involved in company buyouts and layoffs in other companies
(before I started with Sandwich Isles Communications), all for the short term profit goals of these
establishments. And while other Bosses/Executives/Leaders think about themselves, profit, power, or
financial gain, AI thinks of others first. AI is one of the few who genially cares for others. I have not had a
better work environment, or have seen even one layoff since I have been here at Sandwich Isles
Communications. It took sometime to get used to when I went from a company where management
thought you were fooling around when workers laughed together versus a company where the
Bosses/Executives/Leaders/Managers laugh together with the workers. This environment is directly
related to Al's vision of what the workplace should be. I respect and appreciate AI because of this and
because he passionately pushes to accomplish tasks and goals to better the life of the Hawaiian
Community, our Customers, our Employees, and the people of Hawaii.
AI is also the first Boss/Executive/Leader that I have worked with who dresses in an Aloha Shirt
with matching shorts and slippers to the office. He carries this well because it presents him in a
professional manner, but as an approachable Executive with local flavor. My description of AI is a Leader
full of passion and local spunk who has a big heart filled with Aloha for his Customers, his Employees,
Hawaii's people, and the Hawaiian Community. AI does not let his position in the company prevent him
from doing labor/hands-on type of work & tasks, and getting dirty. He also has his family (kids and
parents) participate in performing labor/hands-on type of work & tasks. I believe this keeps himself and
his family members humble and grounded with others in the company, our community, and Hawaii.
Al's mission is to provide the Hawaiian Community with services and opportunities that
otherwise would not be available to them. Our company Sandwich Isles Communications (SIC) has taken
this mission and committed to deliver state of the art, high quality, telecommunication services to the
Hawaiian Community and Businesses on Hawaiian Homelands. This includes delivering these state of the
art services to our Customers over fiber. I personally have been involved with projects that delivered
telecom services to schools, housing projects, and other programs that would have had a very difficult
time acquiring these services, if not for the programs AI helped to create, lead, or get involved with. I
have seen firsthand where the Quality of Services for our Customers and the Hawaiian Community was
more important than striving for company profit (this also took sometime to get used to). I have seen
the positive effects it had on the people and am a better person because of it. Some examples include:
1. Places where telecom services were not available:
a.
b.
2.
3.
PageID #: 4804
Kamakau School on a non-paved rural road deep in Haiku Valley of Kaneohe. A place
where the City's Emergency First Responders does not have an address (to this day).
But a place full of Aloha. This is also the place where the NFL Star Players came,
about 2 years ago, to help build their playground.
Residences at Kahikinui, a rural non paved 4x4 road community that is on the South
side of Kula on the island of Maui, where there is no running water or electricity.
I spoke with parents thankful for emergency phone services, provided by SIC, that helped to
keep their children safe.
And the list goes on ...
I have wondered and still wonder why the Star Advertiser has published articles of AI on its front
page. AI is not public enemy number one, but the Star Advertiser portrays him as one. One of the recent
articles was titled "Tax Cheat Albert Hee.... ". I feel that this negative publicity is unfair and uncalled for,
especially when the other side of the story is not provided. It has created a negative image of AI and has
people questioning me (and others at work) about the stability of our company and the character of my
Boss/Executive/Leader. I explain to them what Al's mission is and how our company is dedicated in
meeting this mission by providing state of the art telecommunications to the Hawaiian Community on
Hawaiian Homelands. A service that was not available before AI made it a reality and brought it home to
Hawaii. Then I watch as their attitude towards my Boss/Executive/Leader and my company changes as
they begin to listen to the other side of the story.
According to the media, Albert Hee's agenda is greed and not paying his taxes, centered around
his selfish agenda ... But those of us involved in the programs and companies he created, and those who
received these services which improved their way of life, know better!
I would like to thank the court and Judge Mollway for reading this letter and giving me the
opportunity to tell my side of the story on the one person who has positively changed many lives in the
state of Hawaii, including mine. Please considering leniency when sentencing my Boss/Executive/Leader
who puts all of us first before himself.
Mahala Straight from the Heart,
Project Manager
Sandwich Isles Communications
PageID #: 4805
September 15, 2015

Chief Judge
Aloha, Judge Mollway.
My name is Scot Long and I am the Assistant Business Manager of the
International Brotherhood of Electrical Workers, Local Union 1357, which
represents the hourly employees of Hawaiian Telcom. I understand that
Albert Hee is being sentenced for a tax crime, and I would like to share a
little bit of my perspective of Mr. Hee with you.
I met Mr. Hee back in 2008 when I was the Business Manager of Local
1357 and we were trying to organize the employees of Sandwich Isles
Telecommunications. Mr. Hee was gracious enough to meet with us and to
give us access to his employees, many of whom were former Hawaiian Tel
employees. The benefits, wages and working conditions at Sandwich Isles
at the time met the needs of the workforce and they did not wish to be
organized.
In 2008, Hawaiian Telcom went into bankruptcy. IBEW Local Union 1357
is now one of the Unsecured Committee members. What Mr. Hee did for
the employees of Hawaiian Telcom was to put in a bid to buy the Company
at a cost of $400 million. He guaranteed our CBA, but, more importantly,
he put the onus on the Unsecured's to determine the fair market value of
the Company at the time. The Unsecured's were trying to inflate the value
of the Company so that they could recover some of their investments. Mr.
Hee met with us on multiple occasions, even allowing me to bring one of
the Unsecured's' consultants, Jiva Jagtap, to meet with his team. In the
end, all of the Unsecured's, except the Union, ended up on the losing side
of the bankruptcy.
Mr. Hee's support of Hawaiian Telcom employees working under a
financially stressed situation cannot be overstated. Mr. Hee always told me
PageID #: 4806
that Hawaiians are always on the short end of the stick, whether it be in
education, business, etc. In the same way that he wanted to help the
employees of Hawaiian Telcom, he was committed to providing the best
telecommunications service possible to those living on Hawaiian
Homestead lands.
As a Union leader, I understand the need to correct behavior, and I
understand the need to set precedence. What I also believe is that
everyone deserves a second chance. The Court has the right to impose
whatever financial obligations it deems appropriate on Mr. Hee. However,
any form of incarceration would be an overreach by the Court and would do
irreparable harm to Mr. Hee and his family.
I thank the Court for its compassion and consideration.
Respectfully Yours,
Q_.l-9--\f lT.._)
Scot F. Long
PageID #: 4807
Sovereign Councils
September 30, 2015
of the
Honorable Judge Susan Oki Mollway, Chief Judge

US District Court
300 Ala Moana Blvd
Aloha Honorable Judge,
My name is Robin Danner, I am a native Hawaiian beneficiary of the
Hawaiian homeland trust established by Congress in 1920. I have
raised 4 children in the homestead, one a school teacher, another a
Hawaiian Homelands
school counselor, a third attending college to obtain a chemical
Assembly
engineering degree and our youngest is a freshman at Kapaa high school.
As you may know, our homesteads around the state are organized by geographic area, with
homestead associations representing and working toward the improvement of family life and
well-being in our respective homestead neighborhoods. I live in the Anahola homestead
community on Kauai, and serve on the board of our homestead association.
In addition, I was recently elected to the chairmanship of the Statewide Council of Hawaiian
Homestead Associations (SCHHA), also known as the Sovereign Councils of the Hawaiian
Homelands Assembly. Founded in 1987, the SCHHA unites 27 homestead associations located
on every island in the state, and is the oldest and largest organization of community leaders
focused entirely on the well-being of homestead areas.
As an active member of my own homestead association and the statewide association, I have
been involved in initiatives that improve the quality of life of homestead families, advocating
transparency and accountability, and working with various stakeholders to fulfill the promise of
the 1920 Hawaiian Homes Commission Act. The SCHHA has partnered with organizations that
built 22 affordable single family housing units, 48 rental housing units, installed over $1M in
solar grants and loans on low income family homes, delivered financial literacy and foreclosure
prevention training to thousands of families, and established social enterprises to create jobs in
homestead areas.
It is in the context of community development advocacy and work that I first met Mr. Albert
Hee. To truly grow economic self-sufficiency, it did not take long to realize that the work of
Sandwich Isles Communications (SIC) has a direct correlation to our community goals of
economic self-sufficiency, with all of the related components of education, healthcare, social
services, and small business development in our neighborhoods.
In my role as a community organizer and homestead advocate, it was and continues to be
important to ensure that the telecommunications plan approved by the federal government in
2001 for our lands is completed. All of our goals depend on access to high speed broadband.
PageID #: 4808
Many of us in our homestead areas and in leadership roles are very aware of the impact of the
SIC telecommunications plan. Simply put, our families, our children, and the potential of our
economic sustainability in our rural areas are caste in that plan- we will either have broadband to
be relevant in a modem Hawaii that requires connectivity to have any degree of success, or we
will not and will suffer the obvious declines. Needless to say, it has been well understood by our
SCHHA leaders that Albert Hee, saw the challenges facing the residents of our neighborhoods
and the seriousness of what was at stake.
He applied the solutions in Hawaii, developed by our federal government that built the backbone
of communications and utilities for the vast farm lands in the Midwest, addressing a critical
challenge for Hawaii's rural lands across the state, that the state is constitutionally mandated to
serve.
Perhaps an obvious solution, but one that no other Hawaii citizen or business had sought to bring
to our state and to the tens of thousands of rural residents, to the much ignored lands designated
in the Hawaiian homeland trust. It would not be an exaggeration in this day and age, to say that
broadband is not a luxury, it is life and death on so many emergency levels, and in the success in
daily life, whether bandwidth for our kids educational achievements or our ability to build and
operate successful small businesses inside our communities.
I have become aware of the recent tax case, indictment and upcoming sentencing of Mr. Hee
through the media and the many discussions amongst our homestead association leaders at the
SCHHA. The impact of Mr. Hee's tax case is having a very negative impact on our homestead
areas, not just in all of the confusion and anxiety, but in a very real threat to the success of SIC.
Just recently, the Public Utility Commission (PUC) denied the annual certification of SIC as an
eligible telecommunications carrier! This is devastating to our communities, and threatens the
full implementation of quality broadband expressed in the 200 I Telecommunications Plan. Our
community leaders are extremely concerned about the negative and often false reports about SIC.
We recognize that Albert Hee is a person, has been convicted of tax evasion, not the company
that we rely on to fulfill the promise of telecommunications parity!
Honorable Judge, our native Hawaiian homestead community is at a critical time in our difficult
history. There is hope in our communities, positive advocacy and civic engagement happening,
hard work by multi-generationalleaders in putting forward solutions to policy makers instead of
only identifying problems-- all part of a recognition that we must be part of the solutions to the
challenges we face.
Telecommunications and specifically, quality broadband is not something we can take for
granted, we must make sure that the work of SIC is brought to full completion in its build out
and full operation. The future in very real terms depends on it. Regardless of the ultimate
punishment of Albert Hee, as residents of Hawaiian homelands, we must and will remain
focused on SIC. He may have founded SIC, and brought to bear a truly brilliant solution only
ever accessed by Midwest farmers, but SIC and our fate is well beyond Albert Hee.
PageID #: 4809
Indeed, as the chairman of the homestead associations representing the interests of tens of
thousands of families living in our neighborhoods and also waiting on the list to move to
homesteads, to farm on homesteads, to ranch on homesteads and to operate businesses on
homesteads, I would much rather see Albert Hee directed to work on solutions than
incarcerated. We have thousands of kids in school in our communities, with facilities that are
barely equipped with an air conditioner, much less a technology center to counect to the truly
vastness of educational resources and experiences to our kids through broadband.
If I had my druthers, I would much rather see Albert Hee required to work in our homesteads,
work with our nonprofits to brainstorm, develop and build the technology centers in every
homestead or as many as is possible. Having access to the level of knowledge he possesses to
solve the delivery system challenges, like installing telemedicine access, higher education course
work, small business training curriculum through the existing bandwidth we have, at no cost,
would simply never happen otherwise.
I would want Albert Hee to report to work in our homesteads, work directly with our community
leaders, develop the technology centers, and then, stay engaged by conducting capacity building
training to make sure we are maximizing the power of our bandwidth, institutionalizing the
delivery of meaningful technology programs. If this were even a possibility, the SCHHA and its
nonprofit partners would fully engage and take on the kuleana to oversee this type of technology
center project, including regular reports to the court.
Honorable Judge, thank you for the opportunity to share the concerns and impact of this case, as
well as what is a possible outcome through multiple technology centers with the delivery of
meaningful training. Mahalo.
Malama Pono,
Robin Puanani Danner

SCHHA Chairman
PageID #: 4810
Sept. 3, 2015
The Honorable Susan Okl Mollway
Chief Judge
300 Ala Moana Blvd.
Honolulu, Hawaii 96850.0338
Aloha e Judge Mollway,
My name is Annie Au Hoon. I am the resident manager at Hale Makana '0 Nanakuli, a 48-unit
affordable rental apartment complex on Hawaiian Homestead land in Nanakuli. I know that
Albert Hee will be sentenced for a tax crime. I haven't worked directly with Albert Hee but I
have worked closely with representatives from Sandwich Isles Communications (SIC) for the
past 4 years through my job at The Sovereign Council of the Hawaiian Home Lands Assembly
(SCHHA) and now as a beneficiary/resident at Hale Makana '0 Nanakuli (since 2014).
SIC generously sponsored and participated in the 2011 and 2012 SCHHA conventions. SCHHA
merged its convention with the Council for Native Hawaiian Advancement (CNHA) in 2013 and
SIC is a supporter of CNHA also.
SIC worked closely with our property management firm when Hale Makana '0 Nanakuli first
opened to make sure tenants had their phone and DSL services coordinated with their move in
dates. As a welcome gift:, SIC gave each tenant a $20 Walmart gift card for their new home.
When I mentioned to an SIC representative that it would be great to put board games in the
management office waiting area for the children, SIC did not hesitate to bring me $200 worth of
games for our grand opening. I especially appreciate the personal relationships I've built with
everyone at SIC. We've become an 'ohana working together to better the Hawaiian community.
I work from home and use the internet throughout the day. My teenage daughter also relies on
the Internet. Without SIC's affordable services, I am not sure if I could afford phone and
internet in my home.
Please consider a minimal sentence as I believe Albert Hee has made a positive impact in the
Hawaiian community and still has lots to give. Without his generosity and care of the Hawaiian
people I'm afraid we will be left with below averages services at higher prices and a lot less
aloha! Mahalo for your time and please exercise your compassion for Mr. Hee.
...:::.....
PageID #: 4811
September 19,2015
The Honorable Judge Mollway
Chief Judge
300 Ala Moana Blvd.
Honolulu, Hl, 96850-0338
Aloha e Judge Mollway,
My name is Charmaine Day and my family and I reside in Kahikinui Hawaiian
Homestead on the island ofMaui. We are a remote off the grid community with no
infrastructure. Sandwich Isles Communications came into our community and
helped us by putting in underground land lines which provide us with telephone
service and internet. When installing their equipment they also helped us fix our
four wheel drive road throughout our community. They built us a community
center to hold their solar panels and give us phone service and internet there.
Before Sandwich Isles Communications came into our community we were with
Verizon cell phones, which almost never worked. Sandwich Isles provides
excellent service to us here. I don't know Mr. Albert Hee, but I do know that his
company has helped communities like mine retain the old style of living while
embracing the new. His company took a chance on us when no one else would. In
life we all make mistakes. Please be lenient on him. Let him continue to help
others.
Mahalo,
Charmaine Day
PageID #: 4812
Lilia K. Kapuniai
3, 2015
The Honorable Susan Oki Mollway, Chiefjudge
Honolulu, Hawaii 968500338
Dear judge Mollway;
My name is Ms. Lilia Kapuniaiand lam a Hawaiian homestead resident ofPapakolea
on the island of O'ah.u. Priorto living in Papakolea, l lived in the Hawaiian
homestelld community of Pu'ukapu, on the island ofHawai'i. lam also the El(ecutive
Director of the Papakolea Community Development Corporation, a 501(c)3
nonprotlt corporation that is dedicated to operating a community parkand center,
for use by the residents ofPapakoleaand neighboring communities.
l understand that Mr. Albert Hee is being sentenced for a tax crime and I am truly
saddened to learn of the circumstances.
I have known Mr. Hee for over 20 years in a professional and personal capacity. Mr.
Hee's most notable contribution to native Hawaiians is the expansion offiberoptic
communication systems in rural Hawaiian homeland communities. In Pti'ukapti, my
received communication infrastructure critical for emergences, and highly
beneficial for small business development/administration. This installation enabled
my parents to operate their small business from home. At the Papakolea
Community Park and Center, Mr. Hee upgraded ourtelecotnmunication system,
improving quality of service for all individuals that utilize the internet whether it
was for business, research, studying, or leisure activities. Jn ad<lition, I watched
young leaders bloom, as they received stipends as interns, from Sandwich Isles
Communications.
judge Mollway, I humbly plea for consideration of leniency. Without Mr. Hee's
foresight and fortitude to connect our islands and communities, my family would be
without phone or internet service today. I thank you for considering my statement
rate on Mr. Hee's fate.
PageID #: 4813
September 16, 2015

Chief Judge
United States Districl Court
300 Ala Moana Blvd.
Dear Judge Mollway:
Aloha. My name is James W. Du Pont I presently work with the Department of Hawaiian
Home Lands (OHHL) as the West Hawaii District Office Supervisor. My office is located in
Waimea on the Island of Hawaii. I'm aware that Albert Hee is being sentenced for a tax crime.
1first met Albert Hee and his brother when wa were attending elementary at Kamehameha
Schoo!s at Kapalama. At that time we were school mates and occasionally my brother and I got
rides to school from Albert's parents.
As with life lt1 general we saw each other periodically during intenmediate and high schooL After
high school I lost contact with Albert but understood that he was able to conlinue his education
at the United States Naval Academy.
I began my public
with DHHL in 1985. A! that time the department had embarked on an
Accelerated Awards program for applicants on the residential, agricultural and pastoral Waiting
Lists. The concept was to award leases to beneficiaries with a commitment that at some point
and time in the future they would be able to realize the opportunities that were promised to them
as applicants. Many of the lands !hat were identified were raw and undeveloped. There was no
infrastructure including uttlities to speak of and no clear way to determine individual Jots. Many
of these lands would eventually be developed in the mid to late 1990's and early 2000's.
i was fortunate to be assigned to the West Hawaii District Office of DHHL in 1992. The
Hawaiian Homes Commission designated Sandwich Isle Communication (SIC) as the exclusive
telecommunications provider for all new OHHL projects across the State of Hawaii in 1995.
SiC assisted DHHL in West Hawaii providing service to its first residential development in North
Kana. Prior to 1998 DHHL had no land holdings in either North or South Kona. Two hundred
and twenty-four families were able to benefit from telephone and internet servicas. This
development continues to today with the addition of Village 5 (fifty families and growing) and the
recent compietron of the first phase of Village 4 (AI<au), another one hundred and fifteen lots.
EventuaUy these same services extended to Lalamifo and Pu'ukapu in Waimea. in the
Pu'ukapu area people might have had to wait another twenty years before they could expect the
same types of service offered to the general public and other homestead areas. Some portions
of Pu'ukapu are stilf without electricity but are able to have internet, fiber optic and call phone
service.
As with any construction project the instalfation of the telecommunications systems provided a
number of jobs directly and indirectiy for many island residents including native Hawaiian
beneficiaries that were also served by the Hawaiian Homes Commission Act
PageID #: 4814
Throughout this process Albert Hee has been very supportive of !he needs of Hawaiian people
on DHHL. He had the foresighi to see a need in the rural communities where a large portion of
DHHL properties are situated. Through no fault of the program many of the lands, that in 1921
were perceived as poor to marginal and located far from business and commercial centers.
have become much more attractive as and growth and development continue Into these areas.
In the years that I've come to know Albert on a professional level he has made It a priority to
assist and help other native Hawaiians especially people that he knew growing up and into his
varied career. It's one of the traits that I've come to admire about him. He was there for people
who needed assistance, one way or <mother. He was especially akamai in identifying talent and
tapping into ihe source of educated Hawaiians. In some respects just knowing the person or
that person's family was enough to validate his decisions.
As with any other leader the future of SIC without Albert may have unforeseen negative impacts
to employees, their families, customers and business partners. The fact ihat he was able to see
a need and fill that need io help Hawaiians continues until today. It would be a shame to see all
the talent, expertise, experience, vision and dedication of this individual and everyone that
contributed to the growth of this company be lost.
I believe that Mr. Hee in hindsight realizes that a mistake has been made and that he will have
to face the consequences. I pray that his health will not fail and that his faith in the Court's
decision and fairness will allow him to repay his debts.
I can only ask that the Court be lenient and consider the support that Mr. Hee has from his
family, friends and community and the good that he has done for the betterment and
advancement of the Hawaiian Homes Commission Act and its beneficiaries.
I thank
g me to present a few thoughts in support of Albert Hea.
PageID #: 4815
NaPu'uwai
Native Hawaiian Health Care System
September 3, 2015

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway,
I am William Akutagawa, the Executive Director ofNa Pu'uwai Native Hawaiian Health Care System, serving
the community of Molokai, especially Native Hawaiians, in providing health promotion and disease
prevention activities.
I know that Albert Hee will be sentenced for a tax crime and want to express my thoughts on his personal
character and my organization's work with him in the past.
Our site, Kulana 'Oiwi,is the first of its kind in which the Native Hawaiian serving institutions have co-located
on Department of Hawaiian Homestead Lands in an effort to better serve our Native Hawaiian communities.
During construction ofthe facilities beginning in 1996 and ending in 1999, Sandwich Jsles Communications
became a major provider of telecommunications, high-speed Internet, increased DSL speed, and rates that were
affordable. During that time period and beyond, Mr. Hee assisted Na Pu'uwai to get the services we needed and
was instrumental in providing similar service to the greater Native Hawaiian homestead community on Molokai.
Mr. Hee was very supportive and trustworthy in helping us become familiar with the technology and
understood the importance of reaching out to people and agencies via the communication network. Mr. Hee's
contributions continue as our native communities enjoy the benefits he established and more networking will
reach out to Native Homesteads on the far end of our island.
Incarceration will have a negative impact on his health and his family, and will deny him the ability to give
back to Native Hawaiian communities in the form of community service. Please make every effort to
provide leniency duringthe sentencing phase and get him back into the community where he can be of service.
A NON-PROm ORGANIZATION DEDICATED TO THE BETTERMENT OF THE HEALTI! CONDIDONS OF NATIVE HAWAIIANS
PageID #: 4816
August 7, 2015
United States District Court, District of Hawaii
Honorable Susan Old Mollway, Chief Judge
300 Ala Moana Blvd, c338
Honolulu, m, 96850
Aloha e Judge Mollway:
My name is Alvin Parker and I am the principal ofKa Waihona o ka
Na'auao Public Charter School which is located on the Wai'anae Coasrin
the community ofNanakuli. We have an enrollment of 645 students K
thru 8 and have been serving this community for 14 years. The student
demographic is 94% Hawaiian or part-Hawaiian. Ka Waihona o ka
Na'auao recently applied for and received accreditation for six years from
the Western Association of Schools and Colleges.
I have known Albert Hee since 1965 when we were students at
Kamehameha Schools. I have been a personal friend of Albert's and
know him to be honest and generous, and a man of his word in both
personal and business situations. I understand Albeit is being sentenced
for a tax crime and wanted to express my concerns and the potential
negative effects should Albert be incarcerated.
Since Ka Waihona o kaNa'auao Public Charter Scl).ool resides on
Hawaiian Home Lands I had the pleasure of working with my longtime
friend, this time for business purposes. Sandwich Isles Communications,
Inc. (SIC) has provided Ka Waihona o kaNa'auao Public Chatter School
with the best in telecommunication services and supp01t since 2004.
Because we acquired an existing, older school, we've had to make do with

the existing infrastructure and wiling that came with the property. I called
on Albert to see if SIC could assist in re-wiring and getting our campus
bettei bmadband services. There was no hesitation from Albeit. My IT
DepaJ.:tment worked closely with SIC team to network multiple buildings
and portable units to connect into one cohesive network at a minimal cost
and with an immediate response time. Other telecommunications carriers
would likely have charged thousands of dollars, and not had our request as
a priority item.
Our school continues to 'grow and we've had several wscussions with SIC
about working together on our expansion plans for the remainder of our 35
year lease with the Department of Hawaiian Home Lands. Without the
support of Albert and SIC, I am very concerned that Ka Waihona o ka
Na' auao Public Charter
and other charter schools, will now have
to wony about budgeting monies to pay for high-speed broadband and
telecommunications services should SIC not have the funding and
leadership to serve its customers. Ka Waihona o ka Na'anao Public
Chatter School previously subscribed to Oceanic Road Runner Services at
the same speed but at three times fue price. SIC also converted our phone
system and saved us over $20,000 in equipment and setup charges that
anofuer phone provider quoted. Ka Waihona o kaNa'auao Public Charter
School also benefits from the emergency phones fuat are located
throughout om campus to assist our secmity and administration in
PageID #: 4817
responding to incidents and emergencies immediately on site. As with

most chatter schools, we snuggle to compete for dollars from the
Depar!tnent of Education. SIC and Albert's supp01t of our school has
meant an immense savings which allows me to direct our fmancial
resources to educational programs which directly suppo1t out students
while not sacrificing access to the information superhighway.
Albert has benefitted lessees and tenants throughout Hawaiian Home
Lands in providing quality and affordable telecommunications and
broadband services. I often tell my staff, students and parents that
relationships and sustainability of those relationships are at the heart of all
things positive. Albert has worked collaboratively with lessees and
tenants, such as Ka Waihona o ka Na'auao Public Chatter School, to
empower the community and its people. Without the relationships that
Albert has established in the community, lessees and tenants of Hawaiian
Home Lands would still be snuggling to survive in the technologically
advanced world we live in today.
Respectfully,
Principal
PageID #: 4818
September 2, 2015
The Honorable Susan Oki Mottway
Chief Judge
300 Ala Moana Blvd.

Dear Judge Mollway:
My name is Thomas Aimoku McClellan and I ani the President and Chif Executive Officer of Pelatroh,
Inc;; a native Hawaiian organii.oti.on (NHO) owned cOrttpany based in
and Qoing business in the
defense industry. I am also one of the. Founders and current Director of the Pelatron Center for
Economic Development {PCED); a noHor profit Hawaii corporation dedicated to elevating the Hawaiian
community through the development and support of Hawaiian owned business. I understand that Mr.
Albert Hee, a good friend of mine, will be up for sentencing before you in the near future and 1am
writing you to
for leniency on his behalf.
I've known Mr. Hee for many years and for a short period of time, worked for him in support of his
efforts to brin& affordable communications services to residents of the Department of Hawaiian Home
Lands (DHHL). Mr. Hee and I are both graduates of the Kamehameha Schools and altlwugh Mr. Hee is
younger than me, we both share the determination to create .growth opportunities for the members of
the Hawaiian community much like the dreams and desires of the Kamehameha Schools founder;
Princess Bernice Pauahi Bishop.
I have never known Mr. Hee to be anything but selfless in his actions. His priority above all has always
been to provide benefit to the Hawaiian people and. community. If he has made mistakes, they were not
intentional and nev.er for self-gain. To my knowledge, there has never been another individual or entity
thathas provided as much service to the residents of DHHL than Mr. Hee and his company; Sandwich
Isles Communications, Others that have worked with DHHt ovenhe years have always come to the
table for personal gain, not to provide the type of service exemplified by Mr. He.e. A severe sentence
will have a detrimental impact on Mr. Hee personally and his business. I don't see that the service Mr.
Hee provides to DHHL will survive without his leadership and.affordable communications on Hawaiian
Homelands may cease to exist. I ask that you take that in to account as y.ou contemplate the severity of
his sentence,
I appreciate you taking the time to consider my plea for leniency for Mr. Albert Hee. Mr. Hee Is a good
man a.ndone that h.s always acted to provide for the Hawaiian community and its members first; and I
ask that you take that into consideration when considering ihe actions you must take.
Mahalo,
President and Chief Executive Officer

Pelatron, Inc.
PageID #: 4819
.HAWAIIAN
September 4, 2015

Chief Judge

I am writing in my capacity as the Executive Director of Hawaiian Community Assets, Inc.
(HCA), a 501c3 nonprofit United States Department of Housing and Urban Development
certified housing counseling agency that builds the capacity of low- and moderate-income
Hawaii communities to achieve and sustain economic self-sufficiency, to submit a letter of
support for Mr. Albert Hee, sharing with the Court his role as a critical resource for affordable
telecommunications services in our island community.
I have been employed with HCA since 2008 and have been in my current capacity since 2011.
Since my time at HCA, I have known of Mr. Albert Hee professionally through our
organization's role as a telecommunications customer and business partner with Sandwich Isles
Communications (SIC).
It recently came to my attention that Mr. Hee is being sentenced for tax evasion and faces a
potential prison sentence. My understanding is that most individuals in the United States who
are sentenced for similar charges as those leveled at Mr. Hee are provided the opportunity to
enter into a repayment plan with penalties. For the following reasons, I ask that the Court
consider Mr. Hee's contribution to our organization, our clients, and our communities as well as
legal precedence that supports a repayment plan with penalties prior to fmal sentencing for tax
evasion.
Mr. Hee is an advocate for our clients and Hawaii families. Since RCA's founding in
2000, SIC, under Mr. Hee's leadership, has provided access to affordable phone products
and internet service to our 15,000+ low- and moderate-income Hawaiian Homestead
clients. Without providing services on Hawaiian Home Lands as SIC has done since
1995, our clients would have either received phone and internet services at a much higher
cost, or worse, not received any such services whatsoever.
Mr. Hee is a business partner who supports social missions. HCA has been a
customer of SIC since we were established in 2000 on the island ofMaui. At the time of
"Building Foundations for Future Generations"
PageID #: 4820
our founding, other phone and internet service providers in Hawaii were quoting our
organization packages that were double the cost of what SIC was able to offer. Without
SIC providing services to our organization, we would have had to dedicate our already
limited financial resources to such services, thus leaving less funds available to serve our
clients with free, HOD-certified financial education and counseling.
Mr. Hee has helped realize the vision of Prince Jonah Kuhio Kalanianaole and the
Hawaiian Homes Commission Act. Through his partnership with the State Department
of Hawaiian Home Lands (DHHL), Mr. Hee was able to provide telecommunications
infrastructure at no-cost to the DHHL since Waimana Enterprises' inception. The cost
for in-ground infrastructure on Hawaiian Home Lands, and in Hawaii in general, can be
extremely cost prohibitive, so much so that it can be the difference in developing
residential housing or not. The 9,000+ lessees on Hawaiian Home Lands all enjoy access
to telephone and internet services thanks to Mr. Hee, and due to his ability to mitigate
costs on DHHL for development actually made it possible for the 9,000+ existing lessees
to secure their rightful place on their home lands.
Mr. Hee has demonstrated generosity and support for community programming.
Since 2008, SIC, under Mr. Hee's leadership, has been an Annual Partner of our
organization by donating funds to our 501 c3 nonprofit so we can provide free financial
education to children and families statewide. I am proud to share that SIC is our longest
serving Annual Partner, having donated approximately $5,000 in the last 7 years to our
organization.
In conclusion, I ask that the Court consider Mr. Hee's positive contributions to our organization,
our clients, and our Hawaii communities in his fmal sentencing for tax evasion. As a husband
and CEO myself, I personally ask that the Court consider the impacts of a prison sentence not
only on Mr. Hee, but even more importantly, on his wife and children as well as the thousands of
native Hawaiian Home Lands beneficiaries who have relied and continue to rely on Waimana
Enterprises and SIC for their dedicated services over the last two decades.
Thank you for the opportunity to submit this letter of support. Please do not hesitate to contact
me should you have any questions or need clarification.
Sincerely
Jeff Gilbreath
Executive Director
PageID #: 4821
The Senate
STATE CAP IT 0 L
HONOLULU, HAWAII
96813
SENATOR BRICKWOOD GALUTERIA

September 11,2015
Honorable Susan Oki Mollway

District ofHawai 'i

Prince Kiihio Federal Building
300AlaMoanaBlvd.,Room C-338
Honolulu, Hawai 'i 96850
Dear ChiefJudge Moll way:
My name is Brickwood Galuteria and I represent Senate District 12.
I am writing in support of Albert N.S. Hec who was recently found guilty of criminal ta:x fraud. I've
known Al almost all my life. We attended the Kamchameha Schools together. Al was a member of the
Class of72, his brother Clay '71 and Al's wife Wendy Roylo Hee and I arc members ofthe Class of '73.
From the time we were at Kamehameha, AI was a driven person. He excelled in everything that he did
from academics to athletics. There weren't too many Hawaiians who attended military academies, but Al
was fortunate enough to attend the Naval Academy.
I am familiar with one ofhis companies, Sandwich Isle Commw1ications (SIC) that provides
telecommunication's services to the Department of Hawaiian Home Lands (Dl-IHL). For years DHHL has
been underfunded and lacked the infrastructure to put more Hawaiians on the home lands. However,
through the vision of Aland SIC, many ofthe Hawaiian Homesteaders now have access to affordable
high speed telecommunications at no cost to DHHL.
This has enabled DHHL to utilize funds that would have otherwise been used to install
telecommunication's infrastructure into building more homes for Hawaiians. As both a State legislator
who is extremely conscious of the States limited financial resources, and as aN ative Hawaiian, I have
greatly appreciated the contributions of Al and SIC to helping the Hawaiian community.
In conclusion, I thank the Court for its time in considering my thoughts as you deliberate on ajust and fair
sentence for Al Hee. Iffurthcr testimony is needed, I am at the court's disposal. Malama for now.
Brick-wood Galuteria
State Senator
PageID #: 4822
September 24, 2015

Chief Judge
300 Ala Moana Blvd..
Dear Judge Mollway:
My name is Paige Onishi and I am currently the Business Development Director at
Sandwich Isles Communications, Inc. (SIC) where I have been employed for the past 10
years. I understand that Albert Hee was convicted of a tax crime. While it may be
obvious for employees to write letters of support I would like to provide you with an
account of my personal interactions and professional experience of working at SIC and
with Albert.
Prior to working at SIC I had over 10 years of experience working in the retail sales
industry and 5 years working as the business development manager at a mid-sized
federal credit union, but not in the telecommunications industry. I applied at SIC to
venture into a new industry that focused on a social mission to improvethe welfare of
the local community. I was hired as the Product Manager where my primary
responsibilities were to ensure SIC had a comprehensive product offering that was
competitively priced to uphold the exclusive license agreement SIC has with the
Department of Hawaiian Home Lands. Because SIC is a small company (under 100
employees) everyone worked closely to accomplish projects and tasks to meet
deadlines. When management decided to expand its promotional offers I was more than
happy to contribute my expertise in sales and marketing as well as put my writing skills
from my journalism degree to use.
After my first year at SIC, Albert stopped by my cubicle to mention that he just found out
I had no telecommunications background. I thought at that moment my career at SIC
was over since I had no prior experience working in the industry. Instead, Albert said he
was impressed with my interactions with the Operations and Engineering departments
and my knowledge of marketing and sales. A few months later Albert called me into his
office and asked me to take the lead on a commercial customer who was having
service-related issues. Albert wanted me to be the point of contact for this particular
customer and be the liaison between the customer and the technical staff. I was a bit
stunned that Albert asked me to help with this customer since I had little to no
interaction with Albert and several managers and other staff were already working with
this customer. Albert told me that he needed my help because he knew I would know
how to relate and communicate with this customer. I reluctantly agreed to be this
commercial customer's account representative and Albert was right. After 5 managers
and 1 account representative I was the only one that the customer was willing to
PageID #: 4823
communicate with. To this day I am still that commercial customer's account

representative. I even get invited to their family parties. I'm not sure how Albert knew to
assign me to be the account representative for that customer but he is very intuitive and
understands that business is about establishing relationships.
I was eventually promoted to Commercial Accounts Manager and continued to oversee
marketing in addition to all 80 commercial accounts throughout the state. As sales
efforts continued to grow I was promoted to Business Development Manager where I
became responsible for residential and commercial sales. Because SIC serves a
specific niche I launched a grassroots effort to go into the communities and meet with
homesteaders and association leaders to get their input, comments, feedback,
concerns, and suggestions on the telecommunications and broadband services they
need at home and at work. Through the years I have built personal relationships with
homesteaders on all islands. Whenever I see them we are more than just a client and
customer, we are chana. We greet each other with hugs and kisses and catch up on our
health, families, work, etc. before talking "business." I like to believe part of the reason
our customers are happy with SIC services is not just because it's reliable and
affordable but it's because they can relate to SIC as people rather than a company. Our
account representatives they talk to on the phone or see at community events and the
technicians who visit their home or work are actual people they know and trust.
Similarly, Albert is a humble, down-to-earth person who any employee can just "talk
story'' with. Albert has always told staff that his door is always open if they need to talk
or meet with him. Without Albert the Hawaiian Home Lands communities would have
had to pay millions of dollars for infrastructure where other service providers refused to
build. I've been to the remote, rural areas of Kahikinui on the uplands of Maui where
they have no power or running water but they have landline phone service and high
speed broadband because of SIC. I went door-to-door to meet with 24 Kalamaula
homesteaders on Molokai who signed a petition to ask for Sandwich Isles
Communications, Inc. to serve them because they couldn't get faster broadband service
at their homes. I convinced SIC management to make a very generous monetary in-kind
donation to a charter school in Kaneohe because they neglected to factor in
telecommunications and broadband services installation to their budget for their new
location deep in the hills of Haiku. Albert always makes accommodations to help
customers especially when they're in need of service or assistance.
Albert has positively impacted the Hawaiian community by forming SIC. Homesteaders
are generally very appreciative for the affordable and reliable services SIC provides. I
am also appreciative to work for a company where I feel a sense of fulfillment every
time I meet a homesteader or business on Hawaiian Home Lands that benefits from our
network because I know they're receiving quality services and not being locked into long
term contracts.
I ask for your consideration when determining Albert's sentencing. I had not known
about Albert's medical conditions prior to the trial. Albert is a very private man and does
not want to bother others with any of his personal issues. Being incarcerated would be
PageID #: 4824
detrimental to his health and he would not be able to continue his vision to improve the
lives of the Hawaiian communities.
Paige Onishi
PageID #: 4825
September 24, 2015

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway:

My name is Warren Bissen and I am submitting a letter of support for Albert Hee who
was recently convicted of a federal tax crime. I am the Sales and Business Development
Administrator for Sandwich Isles Communications, Inc. (SIC) and have been employed at
SIC for 7 years. I report to Paige Onishi, Business Development Director, and assist in
overseeing 80 commercial customers on 6 islands as well as promote residential
services. I visit customers on a regular basis and travel to the outer islands each month
to ensure existing customers are satisfied with their telecommunications and broadband
services, work with new customers on satisfying their service requirements, and meet
with the site offices of the Department of Hawaiian Home Lands to receive updates on
new developments or projects.
The overall feedback I receive from SIC customers is that they are happy with our
dependable services but more importantly, subscribing to SIC does not severely affect
their budget. Homesteaders and small businesses are the majority of SIC's customers
and their primary concern is cost. They're pleased that SIC doesn't have any gimmick
marketing promotions or bng term contracts that are embedded in the fine print
disclaimers. I'm able to meet with customers and explain forms, pricing, additional
installation quotes (if required) and help them understand their first bill. SIC customers
are also thankful that we have technicians on each island to promptly respond to service
related issues. Last year we received a petttion signed by 24 Kalamaula lessees
requesting SIC services because their Internet speeds were slow and their phone
service didn't always work especially f the weather was bad. When they asked their
service provider for faster Internet speeds they were told there was no expected date on
when they could expect better service. And when they had service issues they would
have to wait weeks before a technician could come to their home to resolve their
problems. After we installed phone and Internet services to the lessees in Kalamaula
they were ecstatic with how fast their Internet services were compared to their previous
service provider, and they appreciated their phone services not being affected every
time i: rained or had strong winds. They especially appreciate the on-island technician
who responds within a day or two to address their issues.
I do not work directly with Albert but I believe in his mission to serve the rural Hawaiian
Home Lands communities. I hear firsthand from the homesteaders of their struggle with
paying high rates for inadequate services which proves SIC is fulfilling the need of
PageID #: 4826
lessees. Doing my job and working directly with the homesteaders gives me a sense of
accomplishment in knowing that lm making a difference as a native Hawaiian. I ask
that you please consider a lenient sentence for Albert. The benefits Albert has
contributed to the Hawaiian communities has positively impacted thousands of lessees
and I believe he still has more to offer.
Respectfully,
Warren Bissen
PageID #: 4827
August 30, 2015

Chief Judge United States District Court
300 Ala Moana Blvd.

My name is Eseti Tupuola Jr. and I have worked for Sandwich Isles
Communications (SIC) since 2003. I have never written such a letter before. I have not
testified for anything or anybody, but I write this letter to you because I want you to
know that Albert Hee is one of the best bosses I ever had and one the best men I know.
I am aware that he is being sentenced for a tax crime and I cannot believe that this is
happening. I began working for SIC, because I believed in the mission of providing
services to Hawaiian Homesteads, but I stayed because AI made me understand we
are not only providing services to those on homesteads, but especially to those who
was not being serviced at all. No other communications or cable company would serve
the remote areas on Homestead land.
AI is not only smart, but he has a love for his people. I have learned so much
from him. AI has trained me to operate heavy machinery and also hired contractors to
come in and train our team. I have worked my way up to a foreman position and I have
witnessed his dealings with contractors, vendors and other employees. I have seen
previous employees gain knowledge, experience and certification through SIC and is
now working as foreman for other companies. He is fair, truthful and straight forward.
He is a man of his word and helped other small businesses stay in business. His
compassion and understanding for others resulted in giving employees multiple
chances to improve. Struggling employees were encouraged to attend counseling and
rehabilitation treatment.
Al's contributions to the State of Hawaii through his intelligence, service and
compassion should not be wasted in prison. I am concerned that prison will be
detrimental to his health, his family and will have terrible results for all of us. Please find
compassion in your heart and in the law for leniency. Thank you for your consideration.
PageID #: 4828
Sept 10, 2015

The Honorable Susan Oki Mollway, Chief Judge
300 Ala Moana Blvd.
I understand you have wide discretion in sentencing my husband, Albert Hee, and
pray that you find it in your heart to exclude prison time. I have been married to Albert for
3 5 years and hope to provide you with a more accurate picture of his values, ethics and the
personal sacrifice he made to benefit others. Albert is 61 years old and has never been in
trouble with the law. He has devoted his life to improving the conditions of Hawaiians
living in rural communities. He loves his family, especially his very young grandchildren.
Most importantly, please consider his chronic medical conditions when determining his
sentence.
Benefit to the Communitv
I believe that, like my husband and me, people in our generation from Hawaii who
received a higher education want to use that asset to benefit the community because we
have seen the sacrifices made by our parents' generation. Albert spent 30 years creating a
business, not as an end in itself, but as a way to benefit the state, the Hawaiian community
and his family. He built a company to provide jobs and opportunities for local people so
that they can stay in Hawaii to raise their families. He also wanted to build a company to
leave for his children to carry on as their own, and to keep them connected to Hawaii.
I know his goal and motivation, because I had to decide whether I agreed strongly
enough and loved him enough to stay in the marriage and support his efforts. I value our
marriage and our family, but the years during which Albert struggled to get the business
going were tough on all of us. When the children were young, Albert worked constantly,
only seeing them early in the morning when he would make breakfast for them. Coming
home late at night, he would go into their rooms to kiss them good night. Seeing them
reminded him why he was working so hard. It was for them and their future. After 3 5
years of marriage I still love him and believe in him, and know that we continue to share
the same core values of family and community.
He brought hundreds of millions of dollars into the state, supporting jobs in his and
other local companies, such as Summit Communications; Ohana Telcomm/Construction;
Kealoha Construction; Kuiwale; Aukahi; Peletron; and Akimeka. He assisted other
companies by giving them contracts, loans, and donations of time or work space. Together,
these companies employ hundreds in Hawaii.
Albert has also benefited the Hawaiian community, specifically in the type of
business he pursued. His company gives Hawaiians phone and Internet service that are not
only essential to function in today's society, but also critical in cases of emergency. Without
Albert's efforts, not all Homesteaders would have these services, since no other company
PageID #: 4829
was willing to provide them to far-flung and sparsely populated Homestead areas. He
accessed a federal program (U.S. Dept. of Agriculture's Rural Utilities Service) that had been
in existence since the 1940's and utilized in every state except Hawaii. He travelled often to
D.C. working diligently with Congressional staff, including those of former Senator Akaka
and the late Senator Inouye, so that Hawaii could benefit from a program that the rest of
the country already used. No one else stepped up to accomplish this enormous task but
Albert saw the great need in helping this neglected Hawaiian population.
Many Kamehameha alumni take seriously the wish of Princess Bernice Pauahi
Bishop that the school produce "good and industrious men and women." Many of us feel
blessed to have received a good education our parents could afford, in Albert's case, or did
not have to pay for, in my case. We feel responsible for giving back, particularly to the
Hawaiian community. This ideal is another that both Albert and I share.
Albert generously supports numerous community organizations as well. When
asked to sponsor fundraising events, he does so often that he himself barely keeps track
Personally, I know of support to Punana Leo, Hawaii Sports Hall of Fame; Ronald McDonald
House through Moms on a Mission; Maoli Arts Alliance; Council for Native Hawaiian
Advancement; PBS Hawaii; Filipino Women's League Scholarship Fund; Battleship Missouri
Foundation; Paepae o He'eia Fishpond, St. Elizabeth's Episcopal Church, and Hawaii Special
Olympics. I keep learning about more of his donations all the time.
He is generous with students. He anonymously provided air transportation for a top
high school volleyball player to attend an important volleyball camp on the mainland; paid
for gear to the Kamehameha Children's Chorus and St. Andrew's volleyball and softball
teams. After the Waianae football team was robbed, he not only replaced their stolen
helmets and shoulder pads, he also bought all of the boys new football cleated shoes. He
sponsored events for the Kapolei and Moanalua football teams and the Santa Clara
University softball team; and sent the Kamehameha girls' basketball team to a tournament
on the mainland. We have hosted events for most of our children's teams, from the
Kamehameha boys track team to the MIT softball team. He provides paid summer intern
positions in the office or in the field. He has even helped some students out of financial
jams.
He doesn't help people for tax benefits or for glory. He doesn't even remember all of
the people and organizations he has helped. When asked for help, he does what he thinks
is right, then he moves on. I am proud of his generosity, but it upsets me that over the
years he did not thoroughly document his generosity to counteract the sensational and
defamatory statements spread by the media. He does not believe in shining the spotlight
on himself, so this negative attention has been stressful for him.
Standard ofLiying
We do not live lavishly. Although we did expand once in 1995 to add a recreation
room and to provide our children their own bedroom, we live in the same middle class
neighborhood we've lived in the entire 3 5 years of our marriage. We don't frequent fancy
restaurants, we don't buy designer clothes, and do not own any major possessions except
for our house. Company ownership has already passed to the children who own 90% of it
PageID #: 4830
in trust. My husband is basically a humble man, who does not spend money on himself. He
has shirts from college that he wears working in the field. He prefers to salvage things.
For example, the glass doors in his office were trashed by a shoe company, and many of his
tools and equipment he found along the way. He still builds things himself and has taught
the kids from a young age to use tools and equipment. They helped him build a house and
learned to be self-sufficient in knowing many aspects of construction.
Responsibility
Albert has a strong sense of responsibility to his family. When his mother was
hospitalized from January, 2012 till her death in April, 2012, he and his father were the
only two who spent every single day with her. After long hours at work, Albert went to the
hospital to eat dinner with her, to keep her company and to make sure she had everything
she needed.
Since the passing of my mother-in-law in 2012, Albert picks up his 87 year old
father every Saturday and Sunday to go to the Network Operations Center (NOC) at
Mililani. My father-in-law mows the grass there while Albert checks on and maintains all of
the equipment, and catches up on work in the office or in the field. Albert is with his father
all day and makes sure that he eats, which he sometimes forgets to do when left alone. The
regular weekend activity sets a routine for my father-in-law that helps stimulate his mind,
which he needs to slow the progression of dementia.
In 2000 after 20 years of being employed outside of the home, including 15 years of
also working for Albert doing whatever was required to help him get his business going, I
received from my husband an offer of a paid position. I have been able to work from our
home office, which has allowed me to better balance family and work responsibilities. This
balance was especially critical as Albert spent a lot of time away from family both in the
office and on business trips. But when on-island, he made it a point to attend school and
sporting events, such as basketball games, back-to-school days, and band tournaments. He
always scheduled business trips so that he would be home by the weekend.
Albert really is a family man whose life revolves around work and family. He has no
other interest, outlet, or hobby. Our two grandchildren give him such joy, and keep him
sane under this intense pressure. Roselani, named after my mother-in-law, is 13 months
old, and has spent almost every day of her life with her Grandpa, or "Pa." From the
beginning when my son-in-law brought "Rosie" to the office to nurse from our daughter,
Liko, Albert kept the baby with him in a crib area he set up in his office. On the weekends
when he and my father-in-law are done working, our family dines at Zippy's, and Albert
insists on feeding Rosie himself.
PageID #: 4831
Although I shouldered most of the childrearing with our kids, at my age, I cannot tend to the grandchildren alone. Albert is there to
help when either one or both of the grandchildren overnight with us.
His belief in the importance of family goes beyond his own. He has allowed staff
members in his company to spend more time with ill children, spouses, parents without
affecting their pay or job status. Every. working mother, wife, daughter knows the difficulty
in meeting home and work responsibilities, and Albert appreciates the importance of
family enough to allow his workers the flexibility to take care of what is important.
Respect for the Law
I have known Albert since high school when he was commissioned an ROTC officer
and was responsible for not only living the honor code for himself, but also modeling it as
an example to the underclassmen. His academics and character were recognized by the
late Congresswoman Patsy Mink, who nominated him for the U.S. Naval Academy at
Annapolis, from which he graduated in 1976.
He has never run afoul of the law, and all throughout the IRS audit, which started
nine years ago in 2006, he never concealed anything; does not hide income in Swiss bank
accounts nor does he skip filing taxes. He depended on the expertise of others, including
the IRS, to identifY problems to bring to his attention for correction.
I believe he basically is an honorable man who should have paid better attention to
proper procedure. For example, a better job could have been done of documenting work
expectations, assignments, and performance of all employees, including family members. I
know he is reviewing deficiencies in operations, and working to correct them.
PageID #: 4832
Reguest for Leniencv
For all of the above reasons, particularly the medical concerns, I ask that you do not
send my husband to prison.
I understand that there are a number of alternatives to prison that you may choose
from, including probation, home confinement, community service, supervised release, use
of a tracking device. I beg you to consider them all in lieu of prison time to allow my
husband to be able to manage his health conditions on his own and with his own medical
team. Albert has always been a giver. He understands that there will be consequences as
the jury found him guilty of violating the tax laws. As he has proven, Albert is very capable
of major accomplishments . I humbly ask the Court to consider using his talents and
industry to further benefit the public in community service instead of going to waste in
prison.
Thank you for your consideration.
Respectfully,
Wendy Roylo Hee
PageID #: 4833

Chief Judge
300 Ala Moana Blvd.
September.10, 2015
Dear Judge Mollway,
My name is Breanne "Like" Hee-Kahalewai. I am Albert Hee's middle child. Although the media
has portrayed him unfavorably, the truth is my Dad is an honorable man with good morals and
values. He is a very dedicated and loving family man, an extremely hard worker, generous in
everything he does and an advocate for the Hawaii community.
Growing up, my Dad was very busy, working long hours and going on many business trips.
Although he was gone a lot he always made time for us. He was at all of our sporting events on
the weekends. If we weren't at a sporting event we spent time as a family roller blading around
the neighborhood, going to the park, the beach or the community tennis courts. Now that I
have children of my own I understand the difficulty of balancing work and family and I can
reflect back and truly appreciate the time with my Dad and the active role he played in our lives
despite his hectic schedule.
My Dad is a caregiver especially when most needed. There was a time in high school that my
family went to a birthday luau and my Mom and I got food poisoning. My Dad had to run
between the bathrooms taking care of us; cleaning throw up, getting soda crackers, 7up and ice
for us. In third grade I got into an accident at school and he left work to take me to get stitches
on my head. He's been there whenever I needed him and continues to be there not only for me
but also for my husband and children.
In early 2012 my Tutu, my Dad's mother, fell ill. She spent four months in the hospital. My Dad
spent weekday evenings, after his long work days, and weekend mornings sitting with Tutu.
Dad always puts his family before himself. Before Tutu passed away that April {2012)
the last time Tutu opened her eyes was when my Dad walked into her room one night. She
looked at him and he assured her everything was all right then she slipped back into her coma
and passed several days later.
PageID #: 4834
. My Dad tries to
keep him independent through simple technology such as an automatic stove shut off system.
He continues to pick Grandpa up every weekend to take him to the Network Operations Center
(NOC). This keeps my Grandpa engaged and continues his normal routine. For an 87-year-old,
my Grandpa is very active and physically fit. Since my Tutu died, my Grandpa has had to rely
more on my dad. During his nearly 60 years of marriage to my Tutu, Grandpa relied on my Tutu
to do their taxes and pay their bills so when she passed he was overwhelmed with the new
responsibilities.
last July I gave birth to my daughter, Rosie, and my parents became proud grandparents to their
first grandchild. From the first day of my daughter's life my Dad doted on Rosie and he is the
greatest grandfather. In many ways, my children have been a blessing to everyone in our family
but most especially my Dad. It's as if my children wipe away his stress. My second pregnancy
was more difficult than my first so my Dad would take Rosie home with him to make sure I was
relaxed and comfortable despite preparing for his trial.
The stress of my Dad's trial caused me to go into preterm labor and I gave birth to my son
prematurely in the middle of the trial. Being a concerned father my Dad planned to have a
doctor present while I testified at the trial. His concern was justified when I went into preterm
labor the night before I was to testify. In the middle of his trial my Dad was more concerned
about me and my preterm baby than his trial.
like most grandparents, my Dad places the needs of his

grandchildren over his; the same way he has raised his three children.
My Dad treats our friends as family and offers his help iftliey ever need assistance.
PageID #: 4835
My Dad's generosity reaches far beyond our family and friends and extends to the staff. He
accommodates employees' needs when they have to manage balancing their family and work
life. It truly is a family atmosphere at work. I don't know many employers who allow staff to
bring their young children to work when no one else is able to watch them. Several employees
take their break every afternoon to pick up their children from school and bring them back to
the office for a few hours. My Dad implemented a company-wide long term care policy and
optional cancer insurance to the benefits package to further help the staff.
When the Chair of the DHHL Commission approached my Dad asking for help to provide
telecommunications to the beneficiaries he could've easily said "no." He bravely accepted the
daunting task, as a private citizen, that Hawaiian Telcom had refused, because he saw the
benefit to Homesteaders. They would be able to receive services on par with the rest of Hawaii.
I've read a letter from Hawaiian Telcom to a homesteader informing them that to have phone
service they'd need to pay $35,000 in infrastructure cost. The money he has brought into the
state through loans to his company has created jobs not only internally but to the broader
Hawaii community. It has created jobs in the construction industry to truck drivers, construction
workers, machine operators and many more. Engineering, planning, architectural and cultural
resource management firms have also benefited from the business my father brought them.
My Dad's health has always been an issue and a major concern of mine.
I thank the Lord that all the stress of the recent audit and trial have not put my dad back in the
hospital. Sending him to prison without being able to have his medications on hand as well as
an uncertain diet may be his death sentence.
Prevention is always the best medicine but without his arsenal of medication on his person and
with the unpredictable circumstances of incarceration, his health and safety is a big concern.
PageID #: 4836
Through all of the turmoil of the trial and backlash of slanted articles my dad has carried himself
with dignity. It has been difficult for me to see the negativity as a result of the audit and trial.
Instead of being strong for my Dad he has had been the one to console me. I know the media
feeds off sensationalism and doesn't truly know my father or report on all the positive
contributions he's made to the Hawaii community. Those who know the true Albert Hee know
that he is honorable, dedicated, loving, family-oriented, hardworking, and generous and an
advocate for the Hawaii community.
I understand that incarceration is a possibility with the jury's verdict but I beg that you have
compassion toward my children and family who look to him as our foundation and strength.
With his many health issues I fear that incarcerating my dad will be a death sentence. He is an
integral part of our family, our company and the Hawaii community. I ask that you take into
consideration all the good that he has done and continues to do personally and through his
companies. I also ask that you consider the true Albert Hee; generous man, dedicated son,
loving husband, nurturing father and devoted grandfather, not the fabricated Albert Hee
created by the media and government. His incarceration would be a huge loss not only to the
Hee family but also to the Hawaii community. I plea for your leniency and consideration of a
sentence of community service, probation, house arrest or combination of these alternative
sentencing options. Thank you for taking the time to truly consider my letter while you
deliberate on the destiny of not only my dad but also of my children and family.
Respectfully,
Breanne Like Hee-Kahalewai
PageID #: 4837

Chief Judge
300 Ala Moana Blvd.
September 14th, 2015

Dear Judge Mollway,
My name is Ho'o Hee and I am the eldest child of Albert Hee. Unlike some of my
friends who have had parents pass away, divorce, walk out on them or incarcerated, I
am fortunate to say I have known my father for my entire life. While there is no doubt
that he can be a very hard man, he has always been a fair man.
As a child I always thought my father was "too nice" to his employees. Being brought up
in a family with a very strong work ethic, I expected everyone to have the same drive
and was very disheartened to see that this was not the case. It was not until working for
David Stark Design and Production that I realized my father was not ''too nice," he
simply put himself in his employees shoes and treated them the way he would want to
be treated. David Stark Design is a privately held company with around 50 employees.
While in a different industry, I drew many parallels between David's operation and my
father's. Two things that do not compare, however, is the care for employees and public
image. At David Stark Design it seemed that we as employees should be grateful to
work there, while my father is always grateful the employees have chosen to work for
him. At David Stark many of us would often work over 60 hours a week with no
overtime pay or comp time. We were taught to be thankful to have full time employment
with benefits since many of our coworkers were freelancers, who despite working 40 or
more hours a week were not given full time status and the benefits that go with them.
My father is the exact opposite, instead of overworking his employees and withholding
benefits he is extremely generous with PTO, maternity leave, bereavement leave, health
care benefits and retirement contributions. When many of his employees were getting
sick with cancer and other major health issues he enrolled everyone in Long Term Care
Insurance at no cost to the employees. He believes in his employees and their quality
of life, allowing some to work from home when family issues arise and sending other to
rehabilitation centers when they lose their way. On the outside David Stark Design has
a sparkly image with lots of great PR, but on the inside many current and former
employees hold the same discontent for a company that cares for its bottom line at the
cost of its employees. My father on the other hand does not actively engage in public
relations and as a result, has a horrible public image that has been shaped by people
who frankly do not like him. But on the inside, if you asked any of his employees, I am
sure you would find that the company is a caring place which puts people not profits
first.
PageID #: 4838
When first moving home to Hawai'i my father worked for Caterpillar, where his boss told
him "you can do anything to your employees and they won't quit." Upset by these
disrespectful words, my father did eventually quit and has strived to never let this idea
see the light of day. For a long time my father paid himself less than some of his
executives and when the FCC came out with new rules which threatened to bankrupt
Sandwich Isles Communications, he gave all the employees Christmas gifts out of his
own pocket since the company could no longer afford bonuses. Since I was a child he
has told me that I should never do something because of the money, but because I
believe in the cause. True to his words, his actions have always echoed this sentiment.
PageID #: 4839
With his health issues, the stress from work and even greater stress from this trial, my
father's body is very fragile. I ask that you allow him to remain with our family where he
can both receive and provide loving care. Thank you for taking the time to read this
letter and for your consideration regarding my father's sentencing.
Respectfully,
(Adrianne) Ho'o Hee
PageID #: 4840
September 15, 2015

Chief Judge
300 Ala moana Blvd.

My name is Charlton Eolakoakupaaikeonekulaiwi Roylo Hee. I am the son of
Albert and Wendy Hee. I am twenty-six years of age, part owner and board member of
Waimana Enterprise Incorporated, owner ofKupaa Art Studios, a freelance artist,
assistant coach for the Boys Kamehameha Cross Country team as well as Track and
Field, and a field technician in the DLNR's Division of Forestry and Wildlife SEP
program. I am writing in support of leniency for my father's sentencing. It is my opinion
that the court case you presided over involving the tax crimes my father has been
convicted of has offered you a restricted view of his health and the integral role he plays
in our family.
Shortly before graduating from Santa Clara University my paternal grandmother
passed away in the spring of2012. My father and uncle were vital in helping my
grandfather through the grieving period. Upon returning home that fall, I moved in with
my grandfather so he would not be living alone in his old age.
my father and uncle have been vital in assisting me with
his care, whether that be finding the right medical care or taking him to his appointments
when I am unable. In the three years that I have been living and caring for my
grandfather the family has noticed that routine and structure help to keep my grandfather
at ease.
For years my father would take the family (my mother, my sisters, my
grandmother, my grandfather and myself) out to the company's Mililani property to
spend Saturday and Sunday working together. It is here that my grandfather in his
retirement is still able to "tinker" with equipment and tools from his younger days. This
routine continues to this day. My grandfather may forget, misplace or repeat things, but
he never mistakes the weekends for any other purpose than to spend time with my father
and the family in Mililani.
The weekends with family, repairing or modifYing company machinery serves as
bonding time. Most importantly these moments with family serve as stress relief. My
father's life has always been stressful, but rarely has the stress of business ever penetrated
our family life as it has in the past years preparing for trial and now sentencing.
PageID #: 4841
September 15, 2015
It pains me to reflect upon the possibility of my father's incarceration, if you so

choose. Not only for the fact of
but also
the repercussions it will have on the few sentient years my grandfather may have in his
life. Concurrently my one-year-old niece and four month old nephew are coming into
there sentient years of which my father is also a large part of there lives. I ask that you
consider alternatives to incarceration, such as probation or house arrest. I plead that you
consider my grandfather's future. I plead that you consider my niece and nephew's
future when deliberating and find my father's character worthy of lenient sentence.
Thank you for your consideration.
Very respectfully,
Charlton E.R. Hee
PageID #: 4842
Paul Cheape
September 10,2015
Dear Judge:
My name is Paul Cheape. Currently, I am employed as the Repair and Maintenance Manager at
Dole Food Company Hawaii. I first met AI Hee 14 years ago when I was working at Hawthorne
Pacific as a Sales Representative. He was purchasing heavy equipment for the site he had
recently purchased for his company, Sandwich Isles Communications ("SIC"), in Mililani.
The reason he came to Hawthorne was that he had worked there many years ago, and had
become a close friend of our Manager. If our prices were anywhere near our competitors', AI
wanted to give us his business. It showed me that he was a loyal person, and made me want to
give him excellent service. Over time, our friendship grew and I would go to his Mililani site on
weekends where AI would allow me to work on my boats and trucks and cars, and I would give
him a hand repairing and maintaining various SIC machines and equipment.
Spending time on weekends with AI showed me another side of him most people don't see.
Although he is Hawaiian, his father is Chinese and AI embodies the oriental concept of filial
piety. When his morn was still alive, she and her husband loved to go to UH football games so
AI would take them to every home game, get their drinks and snacks, and make sure they had
their jackets and umbrella. AI told me he didn't mind watching UH football but his preference
would be to do it in front of the TV in the comfort of his horne and avoid all the traffic. But
since morn and dad wanted to go to the stadium, he would take them.
When Ai' s morn got sick, she was in the hospital for about six months before she passed away.
AI was there every night (except when he had to travel) talking to her, holding her hand, making
sure the doctors were doing everything possible. After she died, AI asked his son to go and live
with grandpa and Kupa'a (Al's son) moved there gladly and willingly, and is there to this day.
AI has obviously passed down his philosophy of filial piety to his son.
AI came from a working class family. His mom worked in the Banquet Dept. at the Sheraton
Waikiki and his dad at the Honolulu Board of Supply. Both worked their way up the ranks to
supervisory positions and instilled a strong work ethic in AI and his brother. To this day, it's
clear to see that AI and his dad enjoy working and take pride in doing a job well done.
PageID #: 4843
On weekends, Al's usual routine is to take his dad, who I call "Uncle Charlie", out to the SIC
Headquarters in Mililani. The offices are located on an agriculturally zoned parcel of about 160
acres. So when the two of them are at Mililani, there's always lots to do: mending fences, fixing
water pipes, installing doors, tuning up heavy equipment, cutting the fields on large tractor
mowers, etc. AI enjoys his dad's company but also brings him on weekends to keep him active.
The thing is that Uncle Charlie is now in his 80s
. AI is
challenged to find things for his dad to work on that aren't dangerous. No more climbing on
roofs, working with power tools, welding and so forth. Yet, AI also tries to preserve Uncle
Charlie's dignity by giving him meaningfnl tasks, not trivial menial jobs like weeding or
sweeping. I find this quite touching, because while there are things around the property that AI
would really like to get done, he limits the stuff he works on as he knows whatever job he
undertakes, Uncle Charlie will want to join in and try to help.
In short, AI has been, is and always will be a devoted, respectfnl son. Judge Mollway, when you
sentence AI, please take into account all his acts of kindness and generosity, and especially how
he's taken care of his parents. If at all possible, I would ask that you sentence AI to community
service and probation because I really worry about what will happen to Uncle Charlie if Al's not
around. Thank you.
Paul Cheape
PageID #: 4844
August 31, 2015
Jo-Anna K. Herkes

District of Hawaii
Prince Kuhio Building
300 Ala Moana Boulevard, Room C-338
Dear Chief Judge Mollway:
I am writing to you on behalf of Mr. Albert Hee. I have known Albert Hee for approximately
fourteen years both professionally and personally and would like to share with you my
sentiments of the man I have grown to respect very much.
My first association with Albert was working together on bringing telecommunications to
Hawaiian Homelands through his company Sandwich Isles Communications. I am a Project
Manager with an Engineering firm, SSFM International. Our firm was involved with the overall
infrastructure design throughout the State. I was assigned by SSFM International in 2001
Project Manager for the project which continued over the next ten years. This project would
change the lives of Hawaiian descendant beneficiaries living on Hawaiian Homelands. I too
would become passionate withAl's vision enabling all people the same benefits offered in the
communications arena at the same costs and availability as most enjoy in the State.
AI believed that all people of Hawaii should have choices with the ever evolving world of
technology without penalty or barriers due to rural location or infrastructure cost. No one
should be denied. WithAl's resolute hundreds of families are now able to connect and enjoy
Internet services. Beyond that, AI saw more important vital needs such as health and safety
services being just as accessible for those residing on Hawaiian Homelands. Other services such
as educational opportunities, medical doctor and patient interfacing from the home, learning
tools, at home and online schooling to name just a few. Al's commitment has made a
tremendous difference in so many lives.
Al's determination and compassion was unwavering. There were many obstacles but AI never
gave up.
PageID #: 4845
August 31, 2015
I believe AI would do the same for others in his life with no agenda. It is just in his character.
I consider AI a friend, a man of integrity, compassion, charitable and most of all a man who
would never hesitate putting others before himself.
Chief Judge Moll way I ask that leniency be considered and shown for Albert Hee. I sincerely
believe his actions were in no way deliberate.
My deepest appreciation,
PageID #: 4846
Ku'iwalu
September I 0, 2015

District of Hawai' i
Prince Kuhio Federal Building
300 Ala Moana Blvd., Room C-338
Honolulu, Hawai'i 96850
My name is Dawn N.S. Chang and I am the Principal ofKu'iwalu Consulting, a small,
native Hawaiian, woman-owned, consulting firm. I am also licensed to practice Jaw in Hawai 'i
and was a former Deputy Attorney General for many years. I fully understand that Albert Hee
has been convicted of criminal tax fraud and I submit my personal letter as you consider
sentencing for Albert. I've known him for over thirty years in a professional and personal
capacity.
Albert had a vision to provide every Hawaiian homesteader, and ultimately every native
Hawaiian, access to affordable, reliable, state of the art telecommunications. He saw access to
telecommunications as a means of equalizing not only historical disparate treatment of Hawaiian
homesteaders but more importantly, providing native Hawaiians opportunities to educational
(online education), economic Gobs and business), and health (telemedicine) resources that
weren't previously available to them . .In my view, access to modem telecommunications is a
powerful tool to address some of the most demoralizing societal problems affecting native
Hawaiians, including the highest dropout rates, highest unemployment, and highest incarceration
rates.
However, Albert realized this endeavor was not going to be easy from a regulatory
standpoint or cheap from a construction standpoint. The cost to do business in Hawai 'i is
exponential (regulatory, construction, labor, etc.), in comparison to rural communities on the
United States continent. He enlisted the expertise from primarily local small businesses, like
Ku' iwalu to assist in the regulatory and environmental compliance for the installation of the
telecommunications' network. At the time, the installation of underground fiber optic cables to
connect Department of Hawaiian Home Lands (DHHL), was one of the largest statewide utility
Pauahi Tower, Suite 750 - 1003 Bishop Street

PHONE: (808) 5393580 - FAX: (808) 539-3581. - WEBSITE: www.kuiwalu.com
PageID #: 4847

September 10, 2015
Page 2
projects. The project involved issues related to potential discovery of subsurface iwi kupuna
(native Hawaiian burials), traffic impacts to impacted communities, extensive community
outreach with the DHHL homesteaders, construction restrictions during humpback whale season,
and coordination with federal, state, and local authorities on regulatory issues.
Notwithstanding the challenging issues, Albert was steadfast in his commitment to build
the network at no cost to DHHL or the homesteaders, other than fees to use the service, but
W aimana and its affiliates bore all the costs and risks to permit, construct, operate, and maintain
the telecommunications network. His commitment also meant doing it in a culturally appropriate
way, i.e. avoid impacts to iwi kupuna (subsurface native Hawaiian burials), minimize impact to
traffic (costly installation through horizontal directional drilling rather than open trenching of
public right of ways), providing telecommunications to very remote rural communities in
Kahikinui on Maui and Maku'u on Hawai'i Island. I truly believe that without Albert's
steadfast vision and commitment, many Hawaiian homesteaders would not have access to
reliable, affordable, and modern telecommunications today.
Besides the Hawaiian Homesteaders, Albert believed in providing economic
opportunities for local and small businesses, like Ku' iwalu, to enter the business market.
Through business with Sandwich Isle Communications, our firm was able to launch a successful
small business specializing in facilitating culturally sensitive issues, community engagement, and
regulatory compliance. Albert knew the challenges of starting a business in Hawai'i, especially
one owned by a native Hawaiian woman,. Without the opportunities provided by Albert, I firmly
believe that I would not have the successful business that I do today. He only asked that when I
have the opportunity to help other aspiring Hawaiians, especially woman, that I do so, and it has
been my privilege to mentor others. He has never asked for anything in return other than to pay it
forward and use our skills and resources to help others.
While some may view his approach as pushing the envelope; I have never seen him cross
the line. He is a person of honor, integrity and character who stands by his word and would
come to your aid at a call.
Beyond my professional capacity, I have known Albert for over thirty years. We all grew
up in Kaneohe, my mother knew his family, and our children attended the same school. We
shared the same values of wanting the best for our children and raising them to have a kuleana or
responsibility to make a difference. I've also known his wife, Wendy, who was the former
Executive Director for the Native Hawaiian Education Council and a member of the
Ka'ahumanu Society. Albert's commitment to his family is unwavering. It is for this reason
that I believe the trial, jury verdict, and subsequent media stories have taken a personal toll on
him and his family. I cannot imagine how emotionally difficult it was for Albert, as well as his
family, to be called as witnesses for the Prosecution to testify at trial. No parent or child should
have to endure the emotional pain and public humiliation as they did.
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September 10,2015
Page3
The trial had its own impacts but I believe incarceration will have even greater impacts
on his family and employees. While Waimana Enterprises and its affiliates have extremely
capable executives to manage and operate the respective companies, it is Albert's vision and
leadership that is even more critical to the solvency of his companies. Many joined the
companies because they believed in his ability to structure companies that can weather the storm
and capitalize on resources available to Hawaiians. This is a very challenging time for
Hawaiians who are faced with issues regarding self-determination that it would be demoralizing
for someone who has done so much good for the Hawaiian community to be incarcerated.
The punishment should be commensurate with the crime. Yes, the Prosecutor has argued
that Albert's tax fraud was an assault on all taxpayers, but is that really true and is it in the
public's best interest to incarcerate him and risk bankruptcy of his companies? Rather, I would
urge the Court to consider a lengthy probation that would permit him to continue to manage and
operate his companies to ensure their solvency, fulfill their obligation to provide
telecommunication's services to Hawaiian Homesteaders, and pay any disputed tax liabilities. In
my view, this would be in the greater public interest. Albert's greater punishment has been the
personal toll the trial and sentencing has taken on him and his family, the public humiliation he
and his family has had to suffer, the onslaught of negative media coverage, and the uncertainty of
his business future by the various regulatory agencies.
In closing, I would only ask that the Court fully consider the offense, the harm, and in
this case, public interest, in fashioning an appropriate sentence for him. I thank you in advance
for your thoughtful deliberation on the fate of Albert Hee.
Dawn N.S. Chang, Esq.

Principal
PageID #: 4849
Randolph L Funn
September 11, 2015
Honorable Chief Judge Susan O.K. Mollway

United States Distric Court
100 Ala Moana Blvd.
Dear Honorable Judge Mollway:
My name is Randolph Funn and formerly owner of a small Tel-Com construction
company. I am submitting this letter for your consideration when sentencing AI Hee and
sincerely hope you will show leniency through probation. I have known AI Hee for the
past 15 years, professionally and personally.
I firmly believe AI can serve our State by continuing his mission of providing quality high
speed broadband communications services to the Native Hawaiian rural areas. Prior to
SIC's involvement the Native Hawaiian community in these rural areas wanting
these services had to pay thousands of dollars for basic services due to the rural area
definition.
My minority-owned business was very fortunate to be one of the first contractors SIC
approved as a sub-contractor. However, being a small start-up company cash flow was a
challenge in the beginning. Upon approaching AI with my dilemma, adjustments were
made to be paid every two weeks rather than net 30 days. With his kokua and
commitment to help us we were able to sub-contract with Sandwich Isles
Communications for five years, until projects became too large for a small business
company.
What many may not realize is AI Hee's over-all role in changing Hawaii's future through
his entrepreneurship to design/build a first-class communications service for the Hawaiian
Homes communities. This also changed the way other companies such as HTCO and OCI
designed their networks to provide a similar type of high-speed service. HTCO and OCI
essentially accelerated their Build-out programs and brought on competition which
created low cost and choices to customers.
A very important side note, as a result of Al's stewardship more locals were employed
and are still employed in the ever-changing communications environment here in Hawaii.
Another very significant and positive impact AI, (SIC) has provided the State of Hawaii
with is current and future infrastructure. SIC's network can be used in the event of a
"National State Emergency" due to the Inter-island fiber network which is of greater
capacity then all other cables traversing all. islands collectively.
Page 1
PageID #: 4850
Once again, I humbly submit this letter of support which points out the positive impact
AI Hee has had on me and the State of Hawaii. AI is definitely needed by all in Hawaii to
continue his vision to provide a better place to live through his entrepreneurship and
future endeavors, with communications and energy related projects
Mahalo nui loa for your time and consideration.
Randolph Funn
Page2
PageID #: 4851
September 13, 2015

The H.onorableSusan Oki Mollway
District of Hawaii
300 Ala Moana Boulevard, C-338
I write this letter for yow consideration in the sentencing of Albert Hee. It: would
have been easy for me to stay on the sidelines and not to expose myself but that is
not what life-long friends do through the ups and downs of our lives. The end of my
own public service career was marred with innuendo and a malicious lawsuit.
Through tbar period and today, Albert has been a true friend lending moral support
and encouragement as I clear my name, working through the dismissal of that
lawsuit. I felt it was important that I share something about the Albert Heel know.
I have known Albert since the seventh grade where we were classmates at
Kamehameha. However, it wasn't until! was working in Washington, D.C. for U.S,
Senator Hiram Fang and Albert attended the Naval Academy and Wendy attended
Wesleyan that we became better friends. Some weekends or holidays they would
stay with me and with other friends from Hawaii we would sightsee and do other
activities together. Being so young and far away from home, Albe.rt was like a big
brother you could count on whether it was to do the littl.e fixes around my
apartment and on my old '64 VW Beetle which we counted on for getting around, or
just finding in someone everything you miss about Haw.aii and your family.
While we drifted apart after I returned to Hawaii in 1976, we reconnected in the

mid-l980's when Albert: brought to my attention several hydroelectric projects that
were being developed on Kauai. To make a long story short, this was a catalyst that
got me started working on environmental.issues and eventually serving over lS
years as a State Representative and 4 years as the Chair ofthe Public Utilities
Commission (PUC). I credit Albert as one of the handful of friends that got me out of
my comfort zone and helped me build my confidence to pursue a career in public
service.
As Chair of the PUC, I was always concerned about: how, if it were known, my
friendship with Albert would be perceived. Our tempers were cel'tainly tested at
times in our respective roles but I always appreciated that Albert never used our
friendship to influence my role. When in fact, it was because of our friendship, I
urged my staff to use extra caution to ensure transparency and fairness in
addressing telecommunication certificati.on issues so we could never be accused of
improper conduct.
PageID #: 4852
While I do not have knowledge nor can condone how Albert conducted his personal
financial affairs, I do know him to be an extremely intelligent, generous and very
caring person, whose family means the world to him and he wants to provide the
very best for. I also know him to be a very proud Hawaiian who sought to provide
the very best infrastructure for our Hawaiian communities to give those
communities a leg up to compete for economic opportunities.
Telecommunications is evolving and it is a complex market with huge
. political
.
overtones. Because of his intelligence and tenacity, Albert does have a grand,
forward-looking vision for Hawaii's telecommunications infrastructure and
Sandwich Isles Communications bas built an extensive fiber optic system
throughout Hawaii. In my humble opinion, it is unfortunate that its limitations are
politically imposed, not technical restraints as it can provide much broader public
interest benefits.
Given Albert's best qualities, I hope you will find an appropriate sentence that will
preserve his strong bond to his family and consider his intelligence and
commitment to build a strong telecommunications network for Hawaii as positive
attributes to contribute back to society rather than a harsher sentence to become a
burden on society.
Thank you for your consideration in this matter.
Sincerely,
Hermina Morita
PageID #: 4853
September 14, 2015

ChiefJudge
300 Ala Moana Blvd.
Honolulu, Hi. 96850-0338
Dear Judge Mollway,
I am writing in support of Albert S. N. Hee, who was recently convicted of a
tax crime.
I have known Al for over 25 years, having first met him in 1989 when his
brother and I put on a rodeo on Thanksgiving week-end in Waimanalo. From 1990-1995
Al and I were in the same office building in Honolulu- Pauahi Tower on Bishop Squarethough on different floors. In 1995, we downsized our space following the death of
Wally Fujiyama, and Al and his companies leased the remainder of the floor space. In
1999, I received a telephone call from the late Senator Daniel K. Inouye, who asked whether
I was interested in being a Federal Appellate Judge on the 9"' Circuit Court of Appeals.
I said "yes" and began the dissolution of our law firm, Fujiyama, Duffy and Fujiyama.
Within a relatively short time, all of our attorneys and staff were employed elsewhere,
but a significant problem remained for me: I had two years remaining on our firm's
building lease for which I was co-responsible. Alleamed of my problem, and took over
our lease, which relieved me of a potentially overwhelming liability.
While my Federal nomination by President William Clinton did not go forward
when President George W. Bush was elected in 2000, I will never forget Al's generosity
in helping a friend.
From 2000-2003 before I was sworn in as an Associate Justice of the Hawaii
State Supreme Court, my office was located next to Al's and we spent a lot of time together,
talking frequently about the problems of our local Hawaiian Community. As a result,
I feel that I know Al welL
Al is a visionary, ''Big Picture" person, committed to helping Hawaiian people,

particularly those who live on Hawaiian Homestead land. He has long been concerned
with the health, education and employment opportunities of Hawaiians. As an engineer
by profession, his vision was to build a power plant and provide improved phone and
internet service on Hawaiian Homestead land.
Al is a man of his word, and I am proud to call him my friend.
Thank you for your consideration of the foregoing when you determine what
is a fair and just sentence for Al
Sincerely,
1/sa.-... ,
Justice James E. Duffy, Jr. (Ret.)
PageID #: 4854
PageID #: 4855
Leimana K DaMate
September 4, 2015
Chief Judge
300 Ala Moana Blvd.
My name is Leimana DaMate and I am currently the Executive Director of the Aha Moku
Advisory Committee, Advisory to the Chairman and the State of Hawaii Board of Land and
Natural Resources as well as to the Hawaii State Legislature on issues of natural and cultural
resources within Hawaii State. Our purpose is to bring forth the voices of the Public Trust,
including Native Hawaiians in matters that impact our state's environment and ecosystem by
bringing forward generational and traditional Native Hawaiian natural and cultural resource
methodology that is site-specific to ahupua'a. Our mandate from the Legislature is to integrate
traditional methodology into the fabric of state policy.
I understand that Albert Hee is being sentenced for a tax crime. However I have known
Mr. Hee for over 30 years personally and professionally and I vouch for his character. We
attended the same high school, Kamehameha and grew up with the same values of wanting to
help Native Hawaiians and others. AI always wanted- and did make a difference for those
around him. He is caring, compassionate and always made time for others - even when he did
not have the time. For example, a few years ago Al's mother was in Queen's Hospital and was
who had suffered a massive heart
very ill. Coincidently, she was in a room next to
attack and was not doing well. AI did not have to, but he (and his brother Clayton) came in to
comfort
and myself. He put aside his own anguish to look to ours. That is the
kind of man he is.
Professionally, from 2010 to 2014, I was a Hawaiian Homes Commissioner whose

jurisdiction included many of the rural areas of West Hawaii. And, as part of the Hawaiian
Homes Commission, we made serious decisions on behalf of our beneficiaries to whom we were
responsible. I am close to many of the grass roots communities within the State. I interacted
with all communities within the Department of Hawaiian Home Lands. In the case of services
provided by Sandwich Isles Communications, AI Hee had an excellent reputation. I never once
heard a complaint from anyone.
PageID #: 4856
My work with the Native Hawaiian grass roots communities entails needing to work with
people who can relate to, and help Native Hawaiians. AI Hee, a Hawaiian himself, has always
worked well, and is well-respected in the Hawaiian community. I would go as far as believing
that he is loved by many. I certainly hold deep affection and admiration for AI Hee.
People make mistakes and learn by them. I'm sure that this life-changing error in life has
cost AI everything. I believe that his most decent core person will force him to make amends
where it counts and I pray that you will consider leniency in your deliberations.
I would like to close by stating that AI Hee inspires loyalty, compassion and kindness in
people. I will always be a staunch supporter of his, and most of all, a friend who continues to
trust and believe in him. I ask that leniency be considered.

Mahalo Judge Mollway, for allowing me to state my support of AI Hee.
Respectfully yours,
Leimana DaMate

4857
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Chief Judge

My name is Strather lng, I work for the City and County of Honolulu, Department of
Transportation and I am a transportation planner. I manage the City and County of
Honolulu's Federal Transportation Administration grants for buses, handivans, and bus
facilities. I apply for and receive on behalf of the City and County of Honolulu around
$40 million dollars in grants a year from the United States Federal Transit
Administration (FTA) and report on a portfolio of projects to the FTA worth around $365
million dollars. I know that Albert Hee is being sentenced for a tax crime. I also know he
would not knowingly cheat the United States government of what he owed in taxes.
I've known Albert Hee since he and I were 7th graders at the Kamehameha Schools.
What 1 know about Albert is that he is intelligent, driven, brave, tough, and a
critical thinker and commands great respect through his leadership and vision.
At the Kamehameha Schools he lettered in four sports including football, water
polo, wrestling, and track and field. Kamehameha at the time was a recognized
military institute and Albert had the rank of Major in our junior ROTC cadet
corps. At the United States Naval Academy at Annapolis as a freshmen he was
excused from morning drill by the upperclassmen by garnishing their respect
when he arrived on campus. This was no small feat since it involved boxing the
academy's champion boxer with the threat of bodily harm.
Albert is a leader in the Hawaiian community and has created more than 100
private jobs with his telecommunications company Sandwich Isles
Communications. After graduating from the US Naval Academy and serving
three years in the United States Navy he worked for a local engineering firm for a
short time and began dreaming about one day running his own
telecommunications company. Sandwich Isles Communications, Inc. began from
an idea that Albert had and the support of a few friends. A handful of
employees working there are classmates of Albert from the Kamehameha
Schools. He has known these fellows since they were five years old. The reason
why they stick with him is because they know that what he says is true and he is
a man of his word.
Albert commands loyalty because he gives the same to his friends. He is a

generous individual quick to help those in need. Over the years he has hired

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more than one troubled individual at his company to help them get back on their
feet when no one else would give them a job. He is also a very patient man
because some of these individuals returned to their old habits and Albert gave
them many opportunities to redeem themselves.
Albert Hee is the sort of person you want standing next to you because you
know he is going to give you his 100% support. He inspires confidence in people
to accomplish goals and gives you the feeling you're on a huge mission even if it
his vision because he is always working harder than everybody else.
As far as his reputation for integrity, honesty, and generosity Albert is the sort of
person that you don't want to let down. He makes you feel that he is counting
on you to get the job done. Once you're in with Albert you are part of something
bigger than yourself and you know you have to do your best to not let the group
down.
Albert has not benefitted me personally. However, Robin Kamakahi the widow
of my first cousin, the deceased Hoku award winning song writer and performing
artist the Reverend Dennis Kamakahi still works for him. I don't think that
Dennis could have flourished working as a full-time performing artist without
Robin's job and Albert Hee's support. At Dennis's funeral Albert donated food
worth thousands of dollars.
Impact of Incarceration: If Albert Hee is incarcerated, it would have a detrimental

effect on Sandwich Isles Communications, Inc. I believe my friends who work there and
their families would be negatively impacted since a lot of the company's forward vision
is dependent on Albert. I believe Hawaiian Home Lands would be negatively impacted
by someone else occupying the telecommunications space that Sandwich Isles
Communications a native Hawaiian company now occupies.
Plea for consideration of leniency. Please consider probation or minimal sentencing for
Albert Hee. He is of strong intellect and personal countenance that is also his weakness.
1do not believe that he knew or wilfully thought that what he was doing with his tax
filings was wrong. The IRS gave him no indication that what he was doing was wrong
until this criminal prosecution. If you sat down with Albert Hee and had a conversation
with him you would find him to be an extra-ordinary person with strong intellectual gifts
and drive. It would be much better for the United States government to make him pay a
fine and keep him out of jail since his many talents are more beneficial to society as a
productive tax paying citizen He cannot do this from jail.
Thank you for considering my statement as you deliberate on Albert Hee's fate.

4859
Respectfully,
Strather lng
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4860
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September 15, 2015

The Honorable Susan Oki Mollway ChiefJudge
300Aia Moana Blvd.
Dear Judge Mollway,

My name is Richard Sears. Currently I serve as the Dean of Admissions and Business
Operations for the Daniel K. Inouye Asia Pacific Center for Security Studies. I also serve as a
member of the Board of Directors for Easter Seals Hawaii serving individuals in our
community with disabilities and special needs. I am writing this letter in support of Albert
Hee who has been a friend of mine for nearly 40years. I am aware he is being sentenced
for a tax crime.
I want to send this letter to let you know why I value my friendship with Albert Hee and
have over many years. I am a retired military officer so, while AI and I have not always
lived close to each other, when we were able to connect the first thing that was readily
apparent to me was his genuine interest in how my family and I were doing and what if,
anything he could do to either enjoy our success or assist with any challenges we were
facing. I always felt I could trust him with any concerns I had and that he would offer
sound and cogent advice. His generositywasofspecial note. We enjoyed each other's
companybecauseweshareda positive view of our family, our community and our
friendship. f never had a reason to question his integrity and frequently was impressed as
to how quickly the mutual trust between us was rekindled despite periods where we did
not see each other over the years. When I asked for his assistance in supporting those in
our Hawaiian community who are less fortunate than he and I, he was the first to offer
generous assistance or sound advice that I valued. Our discussions frequently focused on
his goal to make the Hawaiian community a better place to live and work. I always found
AI to be thoughtful and dedicated to his family, his community and his friends. If I needed
a friend I would not hesitate to call AI and I do not make that statement lightly.
I know this ordeal has greatly impacted his family and although I am sure he is attempting
to be strong for their sake I fear this experience will have a large negative impact on not
only his family, but also his health given some of his medical history and especially the
condition of his heart. I fear the toll of any incarceration may have a seriously negative
impact on his health.
I know you face a significant decision in this matter, but I strongly request in your
deliberation of Albert Hee's future that you fully consider how this man can best benefit

4861
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our society or how our community can benefit from his talents. I know him to be a strong
and intelligent leader who can positively influence some of the sgnificant challenges we
face in our local community every day. I am confident he is motivated to use those talents
for all of our benefits and I request you fully consider probation with this purpose and
objective in mind. I very much thank the Court for considering my statement in support of
Albert Hee.

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September 7, 2015
The Honorable Susan Ol<i Mollway

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway,
My name is Roland N. Kuroda, owner and president of Kuroda Auto Repair, Inc. dba Kuroda Auto Body,
Inc. I am a third generation Japanese-American operator of our family business in Honolulu since 1937.
I understand that Mr. Albert Hee is being sentenced for a federal tax crime.
I have known Mr. Hee for thirty years and consider him and his wife Wendy personal friends of mine. I
met Albert soon after I met my wife, who is a l<amehameha School classmate of Wendy. After a few
years, I've come to know Albert as an intelligent businessman, and whenever we got together socially, I
would ask Albert questions related to business. Albert was always sharing his time and knowledge of
business with me and he would never tell me that he was too busy, and could not assist me. We've
became friends.
In 2004, I expanded my business that required me to move my operation to Central Oahu. Prior to that, I
called and asked Albert for advice, and he encouraged me to "go for it". He taught me the "can do"
attitude toward business, and gave me the confidence I needed for success. After I moved my shop to its
current location, Albert personally and physically helped by moving or installing equipment to fit my
operational needs.
I know Albert as an honest person that tries to do the right thing for our community. I also understand
that Albert has a passion to assist the Hawaiian community in any way he can, and with that, he started
a company to help people of Hawaiian ancestry with telecommunication services on Hawaiian
Homelands throughout Hawaii. I know that Albert is very generous with people in need.
I have learned from Albert's experience that the relationship of friendship is like the relationship of
family. Personally, I know that I could always depend on my family for support no matter what. I know
that a friend like Albert, supports me no matter what.
My deceased father, Ronald H. Kuroda (DSC awardee) who served with his brother Robert (MOH
awardee posthumously) with the highly decorated 1001h Battalion and 442"' Regimental combat teams
respectively during WWII, told me to never to give up on your family and friends. He used the Japanese
terms "Ganbatte and Gaman" all the time.

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I write you today to plea for leniency in his sentencing. I support Albert Hee because he is a man of
honesty and integrity. I know that Albert will be a better businessman, community activist and friend
because of this experience. I do not feel that incarceration of Albert for any length of time will do
anyone good. Not good for the community, not good for his employees, not good for the government
and not good for his family and friends.
Thank you for the opportunity to express my opinion and for your consideration in the sentencing of my
friend Mr. Albert Hee.
Roland Nobuo Kuroda

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Riley W. Smith, P.E.
September 14, 2015

300 Ala Moana Blvd.
Honorable Judge Mollway;
My name is Riley Smith. I am a lifelong resident of Hawaii and live in Kamuela, Hawaii island. I
am a graduate of the Kamehameha Schools and as such am a beneficiary of a Hawaiian Trust
and know what kuleana is. I am the President and CEO of Lanihau Properties. We manage the
Greenwell family landholdings in North Kona. I am aware that Albert Hee is being sentenced
for a crime due to improper filing of his personal tax returns and would like to provide
background information to substantiate my request for leniency or probation.
I have known Albert Hee, since 1967, when we both attended Kamehameha Schools. Albert is
someone I consider to be one of my closest friends.
loyalty: AI is extremely loyal. He has helped so many of his friends, classmates and relatives.
worked twice for Sandwich Isles Communications/Waimana Enterprises When I worked for SIC
in 2002, he employed 80 people. I would guess that 99% of his employees fit in to one of the
above categories (friend, classmate, relative). On my first day of work in 2002, there was a
scheduled "all hands" meeting. Everyone introduced themselves and their relationship to AI.
Everyone fit in to one of the above categories. As an example, of the 80 employees, five of us
were classmates (AI, Rodney Kaulupali, Lew Biven, Mark Gillet, myself, later joined by Lance
Kahuanui).
At one point in time,
had a run in with the law and was
arrested. He called AI to bail him out. AI showed up at the Police cellblock with $25,000 in cash
to post bail. Prior to
release, the judge asked for a residence address and place of
employment, as conditions of release. Without hesitation, AI allowed

and hired him on the spot.
stay at his house
continued to work for AI about for ten years.

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Mark Gillett, abruptly left his place of employment (Schuman Carriage} in

2003. He remembered AI telling him at a class reunion that if he ever needed a job, to come to
the office and he'd see what he could do. Mark showed up one day, asked AI for a job. AI
asked him when he would be available and mark stated "today". AI hired him on the spot, for a
job that he wasn't really qualified for. Mark has learned his job and continues at SIC today
Another classmate, Milton Burgess, had a son that was living in Arizona. Milton wanted his son
to be able to move back home to Hawaii. Milton called AI, arranged for an interview and within
two months, Kalani Burgess moved back home and was working at SIC.
In my own personal case, I have worked for AI on two occasions (2002 to 200S; and 2007 to
2009}. In both situations, I was looking for employment, as my current work situation was not
optimal. As a licensed engineer, AI hired me in 2002 as his Regional Manager for Engineering
and Construction. In 2007, he hired me to be his Vice President of Construction to manage the
installation of the submarine fiber optic network that connected the five major Hawaiian
islands and their associated DHHlland tracts with state of the art, broadband connectivity
capabilities.
This pattern of hiring friends and relatives continues till today. AI is always willing to help out
anyone that he has a personal connection with.
Strategist: AI started SIC, after learning of the United States Department of Agricultural, Rural
Utility Service program for telecommunications. He saw a need that many Hawaiians on the
various DHHl tracts, were without basic utilities. Due to the past practice of awarding
accelerated lots (paper lots, without roads, water, electricity or telecommunications}, he
figured that if he was able to obtain the exclusive right to provide telecom on DHHllands, that
he would qualify for this USDA/RUS funding program to provide broadband capabilities to
DHHl's tracts. This infrastructure has enabled technology based businesses to thrive in such
rural areas as Anahola, Kauai and Puukapu, Hawaii island. AI started a native Hawaiian owned
business, employed native Hawaiians, that serves native Hawaiians. This is a unique business
model, that is an exemplary way to benefit the host culture that has been neglected for so
many years.
Hard working: AI is in the office early in the morning and leaves late at night. He knows
everything that goes on in his company and works tirelessly to ensure its profitability and
longevity.
Caring and Considerate: AI cares about his workers and their families. When I left SIC in 2005, I
explained to him that due to marital problems I was experiencing, that I needed to be on
Hawaii island full time, so that I could focus on the welfare of my 8 year old daughter. I
explained that commuting back and forth to Oahu, was impacting the progress my daughter

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was making in school, as I could not rely on my ex-wife to step up and be responsible. AI
immediately asked me if I wanted him to re-assign my position to Hawaii island. After some
discussion, we agreed that the job I had, required that I be on Oahu, where most of my
subordinates were based. I moved on, only to return in 2007, after he had a need that I could
fulfill while living full time on Hawaii island. FYI, we ran our $120M submarine project from an
office trailer in Puukapu, Hawaii island, right next to a DHHL homestead pasture and Kanu o ka
A ina New Century Charter School.
Proud Native Hawaiian; AI is a proud native Hawaiian. He supports the Kamehameha Schools, the
Department of Hawaiian Home Lands and Kawaiahao Church. He will bend over backwards to help
other Hawaiians, that for so long have been forgotten, by their host culture.
Impacts of Incarceration
Impacts to SIC, its employees and customers: I have grave concerns that if AI is incarcerated,
SIC, its employees and customers will be in jeopardy of losing their jobs, losing their telecommunications
services that they depend upon.
Lessons learned; Since Mr. Hee's conviction; he has clearly understood the errors that were
made and the consequences of those errors. He is embedded in the community, as well as
bonded with his family and two grandchildren. He is not a flight risk, nor threat to the
community. He is remorseful and humbled and will never err in this manner again. AI can do
more outside of prison, than in prison. Community service, house arrest and assisting others in
the community are ways in which he can rehabilitate and atone for his errors. Incarceration
serves no beneficial purpose to himself, or the State of Hawaii.
Sincerely,
Riley W. Smith, P.E.

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September 28, 2015

The Honorable Susan Oki Moliway
Chief Judge
300 Ala Moana Blvd.
Aloha Judge Moliway,

I am in support of AI Hee and what he has done for the Hawaiian Community throughout the
island chain. My name is Lily Gonzalez Duran, Project Manager for Sandwich Isles Communications. 1
know that Mr. Hee is being sentenced for a tax crime. My opinion ofthis crime falls short of what he has
contributed to the Hawaiian Community not only here in the island but reaching out to their family,
friends and business they work with here in the islands and the world.
I was hired in 2007 as a PM for Clearcom, sister company to SIC. While working on the undersea
cable project that linked each island together, I had the opportunity to see how this implementation has
affected the Hawaiian community. For example; in 2009 SIC had installed a link from the Maul
Aquarium where a group of children from one of the Maul's Queen Liliuokalani Community Center were
on a field trip to explore and learn about the underwater world. What was amazing was that the SIC
services provided could link ali QLCC facilities who took SIC services together. What this did was show
cased the Maui Aquarium to these QLCC classrooms on other islands without leaving their particular
island. As you may or may not know, not every island has an aquarium for keiki to learn about the
environment they live in. This of course, had potential to open more avenues of learning. This shared
knowledge could not be done without providing the equipment, services and economical savings for
these schools. Can you imagine how much it would cost to have a whole class room going to the
aquarium. This new technology can take the cost of one class going to the aquarium but sharing the
experience and knowledge with multiple classes island wide. This is the kind of resources made available
because of Mr. Hee's love for his Hawaiian community and making sure that ali students, get to
experience because of his vision on what technology can do.
Another impact that SIC has helped the Hawaiian community is servicing customers who have
never had service brought to them because the expense was too high. For example, in Puukapu, Big
Island where the lots sized can run from 1 acre to 30 acres, there are Hawaiians who choose this life
style but could not afford to have services brought onto their property because of the long distances
and expense. For you and I there is a possibility about 50' of conduit and/or cable that has to be
installed but for Hawaiians who live on these large acreages they can't afford to bring In these types of
equipment like 500' of conduit, 500' of cable, telcom handhole boxes or manholes. This is where the
cost is covered by the federal funding provided to SIC to serve rural customers like the people of
Puukapu.
As a native Hawaiian company servicing Hawaiians is a win win concept. We understand that our
Kupuna like where they live and don't want to have to move. We give our customers the opportunity to
stay where they are and still have contact with family and friends living near and far.

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In closing, Mr. Hee has the vision to take the opportunity to provide services using funding that
has been set aside for Native American people like Hawaiians. He has not accepted the fact that other
phone companies deny the Hawaiian communities service because it is too expensive and if they are
serviced not profitable enough. This job I have at SIC has opened my eyes to how many native
Hawaiians have had to endure because of lack of service, too expensive service or just not a priority.
Mr. Hee has made them his priority and I have made them mine because of his vision for the future of
the Hawaiian people. I ask you for leniency to a man that has used his vision.to provide services to the
Hawaiian communities.

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August 30, 2015

300 Ala Moana Blvd.
Judge Mollway,
My name is Teresa L. Gonsalves and I am humbly writing this letter to you
seeking leniency for Albert Hee. I have provided social services in Hawaiian
communities over the past 25 years and I have witnessed Mr. Hee's contributions to
both the Wai'anae and Waimanalo communities through the work of his companies and
his Individual contributions to non-profits. Sandwich Isles Communication's sponsorship
of community events supported access to technology, health education and provided
assistance for children to participate in team sports and fitness programs along the
Wai'anae coast.
In addition, as a director of the James Campbell High School Alumni and
Community Foundation ("Foundation"), Mr. Hee's contributions has helped our
Foundation provide scholarships to Campbell High School graduates pursuing higher
education and has
helped to provide photo voltaic air conditioning units on two of
the hottest portable classrooms on the Campbell High School campus and in the State
of Hawaii. As a Kamehameha graduate, Mr. Hee does not have any connection to
Campbell High School, but because he values employees of which one is an alumnus
and his family volunteers to better Campbell High School and the Ewa Beach
community Mr. Hee has sponsored Foundation events.
Mr. Hee's contributions are far reaching and noble. It is important to consider all
of his positive contributions as you contemplate his sentence for the tax crimes he is
being accused of. Please think about the individuals and organizations that have
benefited from his mindfulness and commitment to the betterment of Hawaii Nei. I
thank you for your attention to this important matter.
Sincerely,
Teresa L. Gonsalves

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September 6, 2015
ChieJ Judge
United States Distri.ct Court
300 Ala l\lloana Blvd.
Dear Judge Mollway,
I am writing concerning the upcoming sentencing of Albert Hee. I have known Albert from our high
scbool days at the Kamehameha Schools at Kapalama. His wife Wendy and I are classmates and close
friends. I have known him on a personal level. and through his W()rk at. Sandwich Isles Communications.
I am .a lifelong Big Island resident, working in Accounting at North Hawaii Community Hospital, a
Queen's affiliate;in Waimea. I was raised on Department of Hawaiian Homestead Lands (DHHL) and my
mom still lives in the home that I was born in. My brother, my sister and I have bee.n fortunate.enough
to get our own DHHLieases in Waimea. So I arn very familiar with tbe struggles of living in a rural,
underserved area. One of the biggest obstacles has always been funding for infrastructure. The fact
that Sandwich Isles Communications has been able to .provide the phone and internet services, at what I
believe is at no .cost to DHHL, is very beneficial to those on DHHlleases who would not have these
services were it not for Albert's company. Or at the very least, it frees up funds which mightotherwise
have had to come from DHHL, to provide for other vital infrastructure. And it goes from the large scale
infrastructure down to .the individuals like in my own family. They have been able to save hUndreds of
dollars every year for several years now, on their cell phone bills through Sandwich Isles
Communications which has been very helpful, especially for my morn who [son a fiXed income.
When I think of Albert, I think of a man who has worked constantly and thought innovatively to serve
the needs oft hose less fortunate. That. has been my experience with the Albert Hee that I know. While
the court has decided that Albert has made some mistakes, I would hope that all the good that he has
tried to bringto people's lives would be a heavy counterbalance to be taken into consideration. I have
heard a story he likes to tell about his mom telling him he needs to try to help the Hawaiian people. I
strongly believe Albert has taken his mother's words to heart and that is what he has tried to do, help
the Hawaiian people.
Finally, I would like to ask for leniency in your deliberations
I warit to thank you,
your honor, and the courts for your time and considerations,
Respectfully,
Carol Davis
----- ------ ----- _M _____________ - - -- --- ---- --------

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September 14, 2015

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway:
My name is Rae Correia and I'm currently an employee of Sandwich Isles Communications (SIC)
In fact, I've been employed with SIC since 1998 when there were no more than 10 employees. I
was referred to SIC because at the time I was looking for a job that would challenge me and
heard there was a position available. I applied and was fortunate to get the job.
I believe it was my third day into the job when I first met Albert Hee (AI}. I remember him
walking up to me and extending his hand and introducing himself and welcoming me to the
company. He didn't say what his position was with the company, and I had no idea at the time
that he was the owner because he just came across as another employee. AI made me feel
comfortable from the start and came across as someone that I could trust if I had a problem or
two. Over the years, he's become a good friend.
I want to share a little background of my responsibilities at SIC. I started off in the receptionist
position taking calls, receiving visitors, sorting mail and other related receptionist duties. All
those responsibilities although interesting were not challenging enough for me so I inquired
about increased learning opportunities. I was given the task to be trained from our billing
group on creating and maintaining our users account information, from creating a new
customer record to building cost codes and then billing users for requested services. I was also
trained and continue to process our users 911 records as well as support our Customer
Provisioning Techs, just to name a few of my job functions.
Right from the start of my employment, SIC was servicing up a new community in Waimanalo.
Before all the facilities could be completed, users were already moving into their new homes. It
was at that time that AI Hee decided SIC would provide users with temporary cells phones until
their LAN line phones could be provided. This is just one of a few examples whereby SIC would
go above and beyond in bringing service to recipients on Hawaiian Home Lands.

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There are a few things one takes for granted and two of them are having phone and internet
service. Well it isn't that way, especially for some recipients on Hawaiian Home Lands living in
the most rural of areas where they were unable to get both services for years, until SIC built
facilities in order to bring service to them. AI is the one who made it possible for those
recipients on Hawaiian Home Lands in the most rural areas to receive both phone and/or
internet service. Two of those sites which quickly come to mind are recipients at Pu'ukapu on
the Big Island of Hawai'i and Kahikinui on the island of Maul. in fact, I recall getting calls from
users saying how much they appreciate getting phone service which they weren't able to get
for years because of their location and was worried that they would not be able to contact
someone in case of an emergency. SIC made it possible for these users to receive phone
service.
I understand that AI is being sentenced for a tax crime which is the reason for my writing.
I have known AI now for some time and I've seen his kids grow to be strong and respective
individuals which are a compliment to AI and Wendy Hee. AI not only looks out for what's best
for his family, he looks out for what's best for his employees because in Al's eyes, he looks at us
as his family too.
Incarcerating AI would be wrong, especially when his intentions have always been for the good
and to bring service to rural areas on Hawaiian Home Lands where others won't. His intentions
are and have always been to serve others.
With all that is stated above, I hope that you would consider leniency, or probation, or a
minimal sentence. It's because of AI, those rural areas on Hawaiian Home Lands that did not
have
service for years, are now a_ble to get telephone service.
Thank you for considering my statement as you deliberate Al's fate.
With sincere respect,
Rae Correia

4873
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HAWAI' I

ChiefJudge
300 Ala Moana Blvd.
September 15, 2015
Welina mai neiJudge Mollway,

My name is Maile Meyer, I own several businesses in town. Native Books/Nii Mea Hawai'i
focuses on locally made art, products, gifts and books. The stores specialize in Hawaiian made
products. I also work extensively in the creative community supporting contemporary artists and
sculptors through gallery shows and commissions. I have had the privilege of working with Al
Hee in this capacity.
Mr. Hee's support was instrumental in helping the native Hawaiian arts community develop its
capacity. He encouraged the creation oflarge-scale contemporary works
that were shown at the Hawai'i Convention Center, and as a result of the success of this effort and
Mr. Hee's encouragement, for the next eight years, we were able to organize, install, display and
manage a dozen art POP-UP galleries at the Convention Center. Over a hundred contemporary
Hawaiian artists had their work featured in these exhibitions. Work was purchased and
commissioned by a variety of patrons, and the community had access to native made
contemporary art. This relationship has helped grow the art making in Honolulu town. Mr.
Hee's support through the purchase of art enabled us to hire a grant writer to assist in the
securing of grant monies and matching support from the convention center and a local funder to
helped cover the costs of mounting these. exhibits.
Since meeting Mr. Hee, I have also had the opportunity to work with his son, Kupa'a, who is an
excellent artist and a contributor to our local creative community. I have also worked with his
wife Wendy, an extraordinary hala weaver in her own right, and a strong advocate for Hawaiian
value based education and methodology.
Mr. Hee also helped to sponsor a press conference several years ago to highlight the need for
more contemporary Hawaiian art in the state's art in public places collection. He has been a true
champion in these efforts. I know Mr. Hee and his family to be honorable, talented, generous
and kind individuals. I wanted to write this letter from my experiences with Mr. Hee and his
family. Thank you for allowing me this opportunity to attest to his character.
Me ka ha'aha'a, with humility,
Maile Meyer

4874
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4876
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Paul Sita
September 4, 2015
Chiefjudge
300 Ala Moana Blvd.
Dear Judge Mollway;
My Name is Paul Sita and I am writing to you on behalf of Albert Hee who is scheduled
in October to be sentenced for Tax Crime. I have known Albert personally for the last
37.years dating back to 1978 when he was a young Naval Officer working with my father
in Bayonne l'{J. Having recently graduated from the United States Naval Academy, and
far away from his home in Hawaii my family provided a second home for Albert and we
became very close throughout the two years he was stationed in Bayonne.
Many evenings Albert would sit at our dinner table and regale us with stories about life at
the U.S. Naval Academy. I became fascinated with this institution and because of the
man that Albert was and character he displayed, dedicated myself to attending the Naval
Academy. In 1982 with a recommendation from Albert I was awarded an appointment
to the Naval Academy and commissioned an officer upon graduation in 1986. The
mission of the Naval Academy is:
Albert Hee taught me through his strong character a belief in the academy mission to live
my life to this higher standard. It was a lesson that served me well through my time at the
academy and continues to guide me through my life today.
In 1988 after I graduated from flight school I requested to be stationed in Hawaii at NAS
Barbers Point. I once again had the opportunity to reunite with Albert and spend time
with his young family. Watching Albert interact with his family and members of the
Hawaiian community he continued to guide me through his character and strong sense of
farrri,]y ai1d
I lea,medfirst:hand from members of the Hawaiian community of

4877
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the excellent work Albert's companies were doing in serving the underprivileged natives
of Hawaii'
Your Honor, over the course of this trial I have seen Albert's health be severely impacted
as he has had to come to grips with the consequences ofhis actions and the thought that
he will be taken away from the family that he loves so dearly. If you can find leniency in
your heart for them I can assure you that it will not be wasted. Thank you for
considering this letter as you begin to deliberate Albert Hee's fate.

4878
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August 28, 2015

Chief Judge
United State District Court
300 Ala Moana Blvd

My.name is Amber K. Carter and I am the Wealth Management Director of In Power Wealth, a financial
planning firm based in Los Angeles, CA. I received a phone call from my father in early August informing
me that AlbertS. Hee, also known as 'Mr. Hee', was being convicted on several counts of tax crimes.
I've known Mr. Hee for the last fifteen years. His eldest daughter, Adria nne "Ho'o" Hee, and I played
basketball togetherfor four years while attending Kamehameha Schools. In my opinion, Mr. Hee is the
toughest person I've ever met but if you knew him like I do you would know that beyond that hard
exterior is a gentle giant who is extremely generous, kind, compassionate, and wants to help people in
any way he can.
In my experience, Mr. Hee has always been the type of person who ventures to create opportunities for
people to grow. During my senior year of high school he sponsored our Girls basketball team trip to the
Midwest. Many of us had never traveled outside of Hawaii and never dreamed of going to school on the
Mainland. We visited many of the top schools in the Midwest including Notre Dame, Michigan State
University, and University of Michigan. Furthermore, our basketball team got the opportunity to play
other girls high school basketball teams in the region and see how we matched up in our skills and
caliber.
After 1graduated from high school Mr. Hee graciously agreed to give me a summer job at his Mililani
property cutting down fields of sugar cane. I can't say I enjoyed being out in the ninety-degree weather,
but Mr. Hee always said it would serve as a good reminder as to why I was going to college and getting
an education. Manual labor wasn't my cup of tea, but every time I complained about how hard school
was 1reminisced about my days out in the fields and quickly came to my senses to apply myself more
effectively in school.
Mr. Hee has always made himself available to me to answer questions or entertain ideas. During
another summer while still in college, I worked in the Sandwich Isles Communications office and
remember seeing different entrepreneurs come to Mr. Hee's office seeking advice and being seemingly
satisfied with his counsel. I, too, would ask him questions about starting and running a business, what it
took to be successful, and what kind of things I should consider before starting my own business. He
4879
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shared his experiences with me and made recommendations. I look to him as a mentor in my life and in
many ways he inspired me to start my own business that I now own and operate today.
As much as those stories exemplify his generosity one story really stands out that I feel demonstrates his
morals, values, and character. In April2012 I was working as a 1099 contractor and after doing my taxes
I learned I owed seven-thousand dollars to the IRS. This was the first time in my life I was caught in a
bind. Mr. Hee always extended the grand gesture of saying, "If you ever need anything just call." I
always thought that this was something nice that people said but really didn't mean. As a last resort I
called Mr. Hee and it was as if he was expecting my call. I remember feeling ashamed and embarrassed
for having to ask for money, of all things, but he must have sensed the urgency in my voice and knowing
how I felt toward my financial responsibilities, he put me at ease and generously lent me the money.
Two days later I received the money and paid my taxes. This situation really showed what type of
person Mr. Hee is. He clearly understood how important it was to me to pay my taxes and he showed a
high level of integrity in following through on his word.
In my opinion, rules and limitations are put in place to keep the tax system honest, equitable, and fair. I
believe Mr. Hee responsibly adhered to those rules upon advice from his financial team who he depends
on to know the rules and advise him accordingly. I believe it would be a waste of tax dollars
incarcerating Mr. Hee. I understand there must be a punishment for any crime, but I feel his creative
and innovative thinking could be better used to help others in the community by creating opportunities
to address problems and explore solutions rather than stagnate in a jail cell. I would suggest that he
contribute a commensurate number of community hours directed towards helping independent
organizations, non-profits, and small business owners enhance their operations. Perhaps they, too, will
create opportunities in a "pay it forward" fashion for others seeking to be in the workforce.
In that light, I urge you to consider an alternative sentence for Mr. Hee.
Respectfully,
Amber K Carter

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Sept. 2, 2015
300 Ala Moana Blvd.
My name is Donny Ma'a and I am one of many first cousins to Albert Hee. 1
am writing to you today, to ask for leniency for my cousin Albert. I am so grateful
to have AI as a positive influence in my life. He is that big brother I never had and I
knew I could always count on him to have my back. I am the second youngest of
all the first cousins and I guess you can say, I was one of those that learned
everything the hard way. AI was there for me when 1 needed help to get me back
on track. He is so busy but he made time to talk when I was going through rough
times and he helped me see the greater good in myself as well as everyone else.
In my youth, I was a pretty good athlete and AI was there to support me at
my games. Besides my parents, Albert was most instrumental in helping me
become the person I am today however he will never take credit for it. In our
family he is the one person you can count on to listen and help you in times of
need. Albert showed me that if you want something you have to work hard to
attain it. On many occasions, he was there to help me when the teams I was
coaching needed equipment or T-Shirts. When I got inducted to the Mid Pacific
Institute Hall of Fame, Albert came forward to purchase enough tables so I could
invite our extended 'chana to be there to celebrate with me and enjoy this once
in a lifetime moment. I will never forget all of the things he has done for me and
my family and to this day he is still the kindest, and most generous person I know.
I humbly ask you again Judge Mollway for compassion and leniency in the
sentencing of my cousin Albert Hee.
Mahalo,

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September 11, 2015

The Honorable Susan Oki Mol.lway
Chief Judge
300 Ala Moana Blvd.
Aloha Judge Moliway,
My name is Noel ani (Ho' opi'i) Shu rill. I am a Kane' ohe native and currently live in San
Francisco. I am a project manager for lithium ion Battery Production atSSL, a
communications satellite manufacturing company based in Palo Alto. My husband and I
are parents to 2 beautiful chlidren, Skye (4 years old) and Lear (8 months old).
I am writing today because it is my understanding that Albert. Hee is being sentenced for
a tax crime. I have known the Hee family for many years. My parents attended school
with Albert and his brother and our families knew each other from the Kane'ohe
community. His second daughter (liko) and I attended school together from
Kindergarten all the way through college at Santa Clara University.
From the time I was a young girl, the Hee family was always a large part of both the
school community and the Windward O'ahu community. Uncle Albert and Aunty Wendy
played an active role in their children's academic and extra-curricu.lar activities. They
were always involved with our .class fundraisers, functions and events. Even when it
came to sports Uncle Albert took ti.me out of his busy schedule to give me pointers on
the .most important fundamentals in the sports that I participated in such as softball and
basketball.
Uncle Albert was also generous enough to allow me to work for Sandwich Isles
Communications (SIC) for three summers when 1was home from college. I was just one
of several college students Uncle. Albert employed during the summers at SIC. My time
working for SIC was valuable in so many ways. SLimmer work at SIC consisted of manual
labor on agricultural land which induded pulling weeds, watering plants, clearing the
land of rocks, and planting plants. It was Uncle Albert's way of building character in us
and reminding us of the importance of education .and completing our college degree.
Working at SIC was also a great experience. of worl\ing as a group 0 r team. The work we
did wasn't difficult or complicated but we collectively organized our efforts to make sure
we didn't have to spend more time than we needed to on a project. Over the course of

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knowing the Hee's I learned about the communications system that Uncle Albert was
putting into Hawaiian Home Lands. I realized it is very difficult to be able. to help the
Hawaii community in such a w;JY that Uncle Albert does. My work ethic and career path
would not be possible without the positive influence and generosity of Uncle Albert.
I would not be where I am today without the help of Uncle Albert and Waimana
Enterprises. 8y allowing me to live in the house near Santa Clara University I saved
thousands of dollars on housing alone. I was raised by a single mom so these savings
helped make it possible for me to complete my degree. These savings relieved a great
deal of the high cost burden of my college education.
Uncle Albert also helped me purchase my first car. My mom and sister were unable to
help me co-sign for a car loan. I called my second family, Liko and the Hee.'s. Liko
explained my situation to Uncle Albert and without hesitation he generously gave me
$10,000 to use as a down payment on a vehicle and I was able to take out a loan for th.e
remainder of the car. It's been over 6 years and I am still paying Uncle Albert back for
the $10,000. He has never asked me for repayment and doesn't question when I'm
going to pay him back.
As long as I have known him, Uncle Albert has always sought to help people. I have seen
examples of his generosity and integrity time and time again. He has never sought
attention or gratification for the things he has done to help anyone. I am saddened by
the stress and negative effect that this nightmare !)as had on Uncle Albert and the rest
of his family. It would be a great loss for myself, my family and the Hawaiian community
if he is incarcerated. I have young chi.ldren and so do.es his daughter. I know that his
relationship with his grandchildren will suffer if he is incarcerated. They deserve to
grow up with special experiences with their grandfather like we had. Please do not
deprive those children of that critical time and relationship. Family .is such a big part of
Uncle Albert's life and I don't think that that bond should be broken.
Albert Hee is a GOOD MAN! He. and his family do not deserve this treatment. I end this
letter with a plea to consider the good he has done for me, my family and the Hawaiian
community, I strongly believe that his intentions were never negative. I beseech you,
Honorable Judge, to consider leniency when it comes to Uncle Albert's sentencing.
Mahalo Judge for considering my statement as you deliberate on Uncle Albert's fate.
Respectfully,
Noel.ani Shu rill

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September 26, 2015

The Honorable Susan Oki Moll way
Chief Judge
300 Ala Moana Blvd.
Regarding:
Sentencing of Albert Hee
Dear Judge Moll way,

My name .is Roxane A. Kimura. I am the Co-Founder of "Moms On a Mission Hawaii"
(MOMS), a local50l(c)3 non-profit organization that helps support the "Ronuld McDonald
Honse Charities of Hawaii through fund raising events." As many are unaware, McDonalds'
Corporatiun only gives .financial support through tbe coin drops tbund at tl1e local McDonaJds
restaurants. Some of our fund raiaing events we have chaired through the years have been "Rock
N' Roll Night", "All That Glitters" and .d1e "Man Cave". We have also raJ$ed over $45,000.0(1
in donations of non-toxic cleaning products for both houses as well as the
Room" inside
Kapiolani Medical Center tor Women and Children.
I know that Mr. Hee is being sentenced for a ta.x crhne. I have known Mr. Bee since 1970 when
we were in hlg!t school. We have continued to keep ill touch and have seen each of our families
grow through the years. l would like to take this opportunity to share my feelings on the impact
that Mr. Ffee has made on myself; my family, and out community and state.
We lo$1 track of each other following hlgh. school as he entered the Naval Academy while my
htl$band and. I moved. to tbe Pacific Northwest to continue our educati.on. Dming our absence
from seeing each other, we both stM!ed. our fumilies. Upon reconneeting with. each other, it was
touching to om heart$ to sec Mr. Hee develop into a devoted fumily man, a loving husband and
father, as well as a loyal and true friend..
Mr. Hee did not know of Otlr loss (as it was not something we talked
about) but \Vhen he did find out, he was loyal to our fri:emlship, and considerate and loving to our
needs and heartache. My husband mentioned to Mr. Hen that he wanted to set up a charitable
golf tournament in honor of
. Wilhout hesitation, Mr. Hee became our corporate
sponsor for tins golf event, with proceeds going to the children's playroom at Kapiolani Medical
Center
. He has since been a key contributor to the other
above mentioned fund raising events to benefit the Ronald Mcbona1d House Charities of
Hawaii.

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Page Two
RE:
Albert Hee
Mr. Hee has also been a tremendous mentor to my two oldest sons. He has shared with them
why ii is important to have a mission in Jife.l know this had a positive effect on my sons in
developing theit emrepreoeorial direction in life and their successful businesses. He has been a
great friend to my husband. My husband often reo1arks on the courage to move forward on
projects that Albert exhibits when othets say it can't be done. Many of these projects were and
continue to be to help strengthen Hawaiian commnnities throughout the state. They include
bytiroeleetric darns on Kauai, proposed desalination facilities on the Big Island where water is
difficult to come by for Hawaiian comrnnnities, as well as fiber optic telecommonication lines to
serve the areas of Hawaii that treditiona1 businesses don't ventare to because in their minds it is
just bad busines$, IE; no money to be made). These contributions are rarely made by other
businesses or inve;i:ors.
If Mr. Hce is incarcerated, the biggest impact on the community would be to the projects he has
dreamed of completing for the Hawaiian commut1ity. These include infrestrnctnrc projects from
water, to electrical and te1ecmnmunications. This impact would slow wl:!at is needed for the
Hawaiian population to better theit eitcurnstanees and build a brighter fut1ire for the next
gerteration.lt would also affect his support of !telping our non-profit raise monies to help the
families of serlousJy-ill childreu that depeod on the Ronatd McDonald House as there homeaway-from-home while undergoing treatment These families need us.
Our non-profit depends on people
like Mr. Hee.
I am deeply concerned for Mr. Hee's well being should he be incarcerated. He would not have
access to the healthcare that he currently USS which has helped him to be functional in the
community. Traditional medical care would only treat his sytnptoms. The iype of care in the
prison system would follow along this path. With incarceration, there is. a good chance that he
would suffer tremendously from his
conditions as he would not be able to monitor and
maintain his state ofwellness.
I Thank You in edvance and humbly ask that you consider the itnpressions that myself and many
others feel regarding the possible incarceration of Mr. Hee. Pmbation in this case, especially
because of his health concerns and the fact that be has helped so many of the citizens of Hawaii

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Page Three
without !heir kno>\ing !his man and. his acoomplisl:lmant:s, is soll,le!hing I would plea to you tor.
1n !lllmy other tax cases, peualtica are levied and people move on. r Welt'l:lllt !his would show
justice and mercy.l hope and pray mat you wmdd tske these !hlugs ium eonsidmation.
Respectfully,
-/ ,
Roxane A. Kimura
Co-Founder
Mmns On a Mission Hawaii

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WILLIAM M. KANEKO
September 21, 2015

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway:
I am an attorney in private practice, and have known AI Hee for approximately fifteen years.
understand that AI has been convicted of federal tax crimes and will be sentenced shortly. I am
writing to ask for leniency for the acts for which he is being convicted.
I met AI in 2000 when I established the Hawaii Institute for Public Affairs (HIP A). Hawaii's first
non-governmental public policy institute. As a new and fledgling nonprofit, HIPA at that time
was a mere concept. As HIP A's founder, I shared with AI my vision and desire to create an
entity which would conduct research on key public policy issues facing Hawaii. HIP A would fill
Hawaii's policy void by providing data, information and policy analysis to enable Hawaii's
leaders to make better and more informed decisions. With no start-up funding, endowment
and very little resources, HIP A literally was born out of blood, sweat and tears, with an idea to
make Hawaii a better place.
AI was one of HIP A's first believers. I remember sitting down with him, explaining why we
needed a public policy institute; how it could benefit Hawaii; and the road ahead in building a
credible organization. He saw clearly the importance of public policy, and how good
information could and needed to be used to benefit all of Hawaii.
Through Al's belief and support, he literally provided HIP A with its first home. At the time,
because Waimana/Sandwich Isles had excess office space, HIP A rented three cubicles within
their premises for the first two to three years of operations. It gave us a physical space to get
organized, conduct business, and grow. For HIP A, it was a monumental and significant act.
Having a business location in the downtown area was essential for the organization.
Beyond, the physical space, I will always remember and appreciate the many talks that AI and I
had while HIP A was located at Waimana. Every now and then, AI would check up on me, and
ask how I and HIP A was doing. We would talk about HIP A's role in Hawaii, and he'd give me
advice, encouragement and moral support to keep going ... to pursue the dream to make
Hawaii a better place through sound public policy. We would also talk about his vision and

4887
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Page Two
desire to provide justice, equality and resources for Native Hawaiians through his activities at
Waimana/Sandwich Isles. Our discussions were inspiring and motivating.
Long-story short, HIP A eventually outgrew the three cubicles at Waimana/Sandwich Isles,
eventually establishing its own stand-alone offices on Bishop Street. And, fifteen years later,
HIPA published and engaged in over twenty major policy reports and initiatives on healthcare,
economic development, sustainability, public education and other key issues facing Hawaii. In
so doing, HIP A has advanced and addressed issues like the medically uninsured in Hawaii; poor
and aging educational facilities in public schools; economic development opportunities in
science and technology; and the impact on the military in Hawaii; amongst others key policy
issues.
And, over the years, HIPA has received major research grants and support from the U.S.
Department of Commerce, U.S. Health & Human Services, Ford Foundation, Robert Wood
Johnson Foundation, Hawaii Community Foundation, Omidyar Family Foundation, Sam & Mary
Cooke Foundation, HMSA Foundation, amongst others, to research and explore a myriad of
public policy issues in Hawaii. And, AI Hee was there from the very beginning; believing in our
small, tiny organization; and giving HIP A a chance to grow and prosper as it did.
While it is unclear to me as to the detailed facts and conclusions of the case involving AI Hee, I
am also a believer that it is essential to evaluate a person as a whole ... to weigh the good and
the bad; the triumphs and defeats; and the noble acts and mistakes. It is clear to me that AI,
over the course of his life, always had the desire and track record to advance the public good,
particularly for Native Hawaiians. He has made a positive difference in my personal and
professional life.
I hope you will consider my words and experience with AI Hee in granting leniency in his
sentence. Thank you for your consideration in this very important decision.
Sincerely,

4888
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Harryson G M Nicholas
September 22, 2015

ChiefJudge
300 Ala Moana Blvd.
My name is Harryson G.M. Nicholas. I am a retired Fire Captain with the Honolulu Fire
Department and am presently the Safety and Security Manager with Sandwich Isles
Communications. .I have known Albert since 1967 when we were students at Kamehameha
Schools. As Hawaiian families often do because of ohana core values, Charles and Roselani Hee
took me In when I was in need and I have been a part of the family since the late 1960s.
Although AI has been convicted of Tax Fraud, I am writing this letter of support because he
continues to promote the positive values Uncle Charley and Aunty Rosie raised him with and
has been a positive contributing member of our society; I believe he is deserving of leniency.
When I met them, Uncle Charley worked at the City and County of Honolulu Board of Water
Supply as a line Supervisor and Aunty Rosie was the Shift Supervisor at the Waikiki Sheraton
Hotel and union representative for the hotel employees. Charley and Roselani Hee were/are
hard working middle c;lass parents that rose
the ranks at their respeaive professions,
were contributing members of society by virtue of their positions and values, had struggles that
all families incurred and endured, raised two sons and yet without skipping a beat they
welcomed me
their home and cared for me because I was abandoned by my mother and
had nowhere to go. Albert grew up in this loving and solid family, learned and retained those
values and was guided by these same values as through his adult life. His excellent education at
Kameharneha School and the Naval Academy, his military service, and life in general reflects his
love of his community, family, and his parents. Aunty Rosie passed a few years ago and Uncle
Charley is aging; yet, through all of the turmoil he continues to care for and spend time with his
father.
His generosity has always been immense! On several occasions I have asked for job
opportunities for my children and friends and he has always responded by either finding them
employment with his companies or elsewhere through his sodal network. The opportunities
that he has afforded my family and friends have allowed them to grow as adults and provide for
their families. This man has done this for me, my family and so many others and for that they,
as well as I, will always be grateful.
We were at a family gathering and were talking about different things and I asked him what he
was thinking about when he decided to start his companies and take on such a large
responsibility. His demeanor shifted, his tone calmly serious, and he shared his thoughts about

4889
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the building of Waimana Enterprises and Sandwich Isles Communications. He told me that his
primary goa! was/Is to serve the Hawaiian community, especially those on DHHllands because
certain OHHL benefiCiaries were being exduded in communication services by all providers. A
second goal was to provide a secure source of occupation, financial security, and education for
Hawaiians where they could work for a mission oriented company and earn a good living, learn
a trade in the telecommunications field, and if they desired, move on to other companies with
skills !earned here when the opportunity presented itself. Last but not least was to provide for
and ensure his family was secure In their future In the hopes they would take over the company
one day. In my estimation AI succeeded in all of the missions he set l,)efore himself and
altlmush incorceration seems imminent he continues to tirelessly work so that SIC sefl!ices will
not be Interrupted, that jobs that SIC employees depend on will be secure, and that the
company will continue on.
My impression is that the trial has taken a tremendous toll on him. He has lost a good deal of
weight and he appears tired. His face has aged and, to me, he appears to be worn down, yet he
continues on because as he has said it .is not all about him; there are other larger concerns that
he needs to tend to. Albert has very serious health issues that I am very concerned will not get
the kind of attention in prison that is needed. He truly needs a very high quality of care
1believe that the impacts of potential lncar<:eratlon have had devastating effects on Albert as
well as his family and I think thatthe familywHI suffer the most. As with all families when the
patriarch is missing the family will be without that pool of knowledge, support, love, and
guidance that the father provides. Af's 2nd grandchild was born in June 2015 and his 1"
grandchild was born one year before in June 2014 and he loves them dearly and they love him.
By being Imprisoned AI will be away and the grandchildren will grow up not knowing their
grandfather and the love he has for them. Hopefully the iove and bond will only be delayed not
lost.
I understand the reasons for Incarceration is to "teach" a lesson to the offender but in a good
deal of cases the trial processes and pressures alone leave profound effects on people that are
enough to deter them from future bad acts; I believe this is one of these cases. I humbly ask
you and in fact, Implore you for leniency for this man. I believe he has learned his lesson and
ask that you give him a second chance. Thank you very much for your time and consideration in
this matter.
Warmest Aloha,

4890
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September 15, 2015

Chief Judge
300 Ala Moana Blvd.

My name is Aaron Akina of Nanakuli, Oahu and I am writing this letter to express the positive
impact that Albert Hee has made on my life and those around me. I have known Mr. Hee since 2011
when I moved into the 386 Monroe street residence. Just prior to meeting him, I was attending school
at Santa Clara University. Before completing my degree I experienced a financial setback that severely
affected my living situation. I spent my senior year at Santa Clara University living out of the back of my
truck until a friend referred me to Mr. Hee's daughter, liko, and told me about their house in Santa
Clara. When I arrived at the house I found that it was filled with other students who were from Hawaii.
The rent charged to students remained very low in relation to the surrounding properties as it was used
as a way to help Hawaii students to afford the high cost of attending Santa Clara University. Mr. Hee
took a huge burden off my shoulders and provided me with a roof over my head so I could focus on my
studies. I will forever appreciate Mr. Hee for the opportunity to live at 386 Monroe St. and I probably
would not have been able to finish my education if it hadn't been for him.
Over the past 4 years I have spent tin:te with Mr. Hee both in California and in Hawaii. Based on
my experiences interacting with him I can say that Mr. Hee is a generous and loving person who looks
out for others. He is a humble and approachable person that has shared a lot of his wisdom and insight
with me and other students. I believe that Mr. Hee is a good person who aims to inspire others in the
community and give back whenever he can. I am saddened by the allegations and verdict against Mr.
Hee regarding tax fraud and I believe the media has inaccurately portrayed him. He is a good family
man who has built his legacy around helping the native Hawaiian community. I beg you take into
account the positive influence that he has on our community and that his incarceration will have a
detrimental impact on the lives of many.
Sincerely,
Aaron Akina

4891
'
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September 3, 2015
The Honorable Susan Okl Mollway

Chief Judge
300 Ala Moana Blvd.
This letter is offered on behalf of Albert Hee. My name is Nancy Henderson, and I was hired in January
of 2000, following a ten-year employment in the Hawaii State Senate, as an administrative assistant to
Mr. Hee and later as an office manager for Waimana Enterprises until March of 2013. I presently occupy
a part-time position with the company. I was also a witness for the Government in its case against Mr.
Hee and testified in your Courtroom on June 24, 2015.
I am writing on his behalf because. in the 15+ years that I've been working for him there is another side
of AI that understandably was not presented either in court or in the media coverage prior to and after
the trial. Ails unconventional in his thinking; a trait that causes dismay and creates mlsunderstandtng.
The company offers a generous benefit package that supports current needs and provides for future
needs, as well. I was one of seven employees named as a witness for the Government's case, and all of
us were represented by tax attorney, Howard Chang. In one of my numerous meetings with him, Mr.
Chang commented on our collective loyalty and respect for AI. He remarked that in his experience, it
was unusual for employees to be so fond of their employer. AI is a caring employer and takes on a
paternalistic approach in how he treats his employees and by extension, their families.
Over the years, the company has supported many community organizations with various causes with
monetary donations. Please see the attached photo of plaques and photos from these groups
acknowledging his support. This colleCtion is just a sampling and by no means Inclusive and I'm sure
others can go into greater detail. However, there is one activity that I want to share because it's an
example of AI never seeking recognition or gratitude for his generosity. WithAl's support and backing, a
group of employees volunteered to conduct a small fundraiser to purchase food and household items
for the Waimanalo homesteaders during the Christmas of2003. Waimanalo was chosen by AI because
it was
first homestead to which Sandwich Isles provided service. We worked with the homestead
association to identify the families who would benefit the most and arrangements were made to donate

4892
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September 3, 201S
Page Two
food and household supplies based on the condition of anonymity. If asked why he did it, he would
probablY. respond because it was the right thing to do.
I
Finally, AI is the guy who would stop to help someone fix a flat tire. He's the gentleman who opens
doors for women, pulls the chair out, and makes sure he walks on the street side of the sidewalk. He Is
the uncle who has helped both of my daughters with repairs to their homes. He is the boss who allows
me to house and care for two steers and a heifer on the Mililani property. And he is the friend who built
a container for their food, etc. and welded feeding troughs for them.
It Is difficult for me to imagine Waimana Enterprises and its sister companies without AI. He has the
Ideas, motivation and vision, and I don't believe that there Is anyone else on-board who could step1Jp
and fill the void he would leave if he were incarcerated. The impact on the companies and their ability
to survive/thrive without him is impossible to predict; however, the possibility of my co-workers losing
their jobs exists.
Judge Mollway, when you sentence AI, please take into account all of his acts of kindness and generosity
to his employees, friends and the community at-large. I don't feel that the charges levelled against him
were committed with criminal intent and respectfully ask that you consider probation and community
service as restitution.
Thank you.
Sincerely,
-11.
Nancy Henderson
Case 1:14-cr-00826-SOM Document 227 Filed 12/02/15 Page

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4894
August 28, 2015

Dear
Mollway,
28 August 2015
I understand that Albert Hee will be sentenced for a tax crime. I would like to offer my
impression of this man with regard to his generosity and sense of community.
Eight
ago I had the opporwnity to work with him when his company sponsored a
series of "public service television announcements" in a unique and unusual donation made
to Hawaii Public Television. The campaign was entitled, "The Elders Speak... It was an
homage to Hawaii elders and a gift to public television that were as welt. a creation of priceless oral
histories preserved in film. We did not Interview well known sports figures, entertainers, or public
personalities. One man was an expert squid catcher, anOther had worked on the docks for 50 years,
Uncle Buzzy Agard shared boyhood recollections of early plantation life and the hardships of
poverty that one does not expect when thinking of childhood in Hawaii. and john Kaina was a
taro fanner whose ninety seconds of unscripted video I still find inspiring when I ask myself
("Is the work we do worth the strugglel").
We thought surely that Albert Hee. the CEO of the sponsoring company, would demand we
include
who bring notoriety to a company
Instead, he did not edit a single person
from our selection of 20 profiles. He was not interested in credit or in Including celebrities,
His motivation for sponsoring the campaign was altruistic. He simply wcmted to preserve these
kupuna and their memories of "a way of life that's fading ...
The fact that he did not want credit is no exaggeration. In the end, we managed to convince
him to include his company credit during the last 6 seconds at the end of the videos.
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4895
To this day, I've not forgotten the experience of having w.orked with a corporate leader
..;
who showed such humility, willing to shoulder the cost of a major project and to do it
without credit.
I believe that Albert Hee was satisfied in knowing that by preserving in fllm,
the recollections of those fifteen elders, he was not just gifting PBS Hawaii with a campaign,
but he had preserved something priceless on behalf of our greater community.
I understand that Mr. Hee has shown similar concern for his community in other
ways. I happened to witness this one particular event that impressed me
enough to be writing you now. During the course of my career I've interviewed many
people, but rarely have I met a successful businessman who did not seek public notoriety
or who expected some level of returned value to his. company. He was the first.
I think that there may be greater benefit in having Mr. Hee donate his services
to the community rather than isolating and incarcerating him for any length of time
where he cannot contribute greater value.
Thank you for your time and consideration.
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4896
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NATURAL HEALING RESEARCH
July 27, 2015
Your Honor,
This letter is written on behalf of Mr. Albert Hee, a friend and supporter of our non-profit
organization, the Natural Healing Research Foundation (NHRF). We are saddened to
learn about the troubling issues concerning Mr. Hee from articles in our local
nE)wspaper. When we first formed our non-profit entity to carry out the goals of Master
Hong Liu, who. was recognized by our State legislature for his work to bring natural
healing practices to the people of Hawaii, Mr. Hee provided a small office space fur our
use. Without this space, the formidable task: of applying for non-profit status would have
been impossible for our small group of volunteers to undertake. Because of Mr.
gracious support, we were able to furtberour work in that offiee. and NHRF was able to
achieve its non-profit status in 2004.
Mr. Hee was aware that NHRF is made up of dedicated volunteers and is dependent on
donations to carry out its mission of providing health, wellness, and natural healing
instruction to the local community, especially our kupuna and keikf. As a result of Mr.
Hee's k.indness and generosity, NHRF was able to offer free events on preventing
common ailments such as allergies, asthma, lung disease, obesity, and kidney disease.
In addition, NHRF was able to provide free services to strengthen the immune system
for the most vulnerable members of our community. Without the consistent support of
NHRF by benefactors like Mr. Hee, NHRF would not have been able to offer donorsponsored health events like these.
When NHRF was seeking a cost-effective way to obtain an herb known as Buddha
Hand, proven effective for the treatment of illness, Mr. Hee provided an area in Mililani
to grow 300 small plantings of Buddha Hand trees. Since then, others in the community
have also begun to grow Buddha Hand and a cottage industry in Hawaii was created.

4897
July 27, 2015

Page2
Mr. Hee has shown numerous acts of pure kindness to NHRF without regard for reward
or compensation for himself, his
or his business. His kindness and generosity
have helped to spawn many health sustaining programs for people of all ages in Hawaii
and even to those who suffer from addictive habits.
Mr. Albert Hee is a very kind-hearted man who truly cares for the people of Hawaii. We
humbly and respectfJ.JIIy ask that his contriqutions to Haw11fi also be considered in the
decision regarding his future. Thank you very much for your consideration.
Sincerely,
/",.--
... .'.
.J7 'L:
Hong Liu
President and Co-founder
C::v.vI/'4
1/
Ann Yamamoto
Treasurer
/.:
Joyce Settle
Co-founder
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4898
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ssFm
31 August 2015

ChiefJudge, United States District Court
District of Hawaii
300 Ala Moana Boulevard, Room C338
Honolulu; Hawaii 96850
This letter refers to Albert S.N. Hee who has. been found gullty ofinterfering with the Intemal
Revenue Service .and filing false tax.returns. Having known Al fur approximately 15 years as a
businessman and a contlibuting member of our community, 1 am submitting this letter in his
support.
My support is based on what I personally know aboutAI. His character, truthfulness and
honesty are embooied in the lifetime contri[,utions tbat he has made to our community. I recall
numerous instances where he demonstrated support of native Hawaiian non-profit organizations
involved in education and the Hawaiian language. Duling all of my personal interactions with
li'im at business or comrnun:ity events, AI was always candid and passionate about our
community.
I am grateful to know and support AL I am aware ofnothing in Al's history or his personality
tbat would lead me to beiieve that be would repeat his mistakes, or that he would benefit from
further punishment. Itis my hope that, .as yon finaily pass judgment on him, your deliberatiOn
will yiel<! a most forgiving and compassionate finding,
Thank you very much.
SSFM INTERNATIONAL, INC.
Michael P. Matsumoto
President/CEO

4899
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Sept. 10,2015
The Honorable Susan Oki Molloway

Chief Judge
300 Ala .Moana Boulevard, Honolulu, Hawaii 96850-0

Dear Judge Molloway:
I am writing on behalf of Mr. Albert Hee. My name is Dayna-Ciaire Lupua Oba Mora and I have known
Mr. Hee on a personal and professional manner since before 1985. I was employed by the Honorable
Daniel K. Inouye and hired in 1985 to be part of his Washington, D.C. staff. For 21 and a half years I
served in Senator's DC office and Mr. Hee was a welcomed friend to the Senator and Office. Mr. Hee
had numerous appointments with Senator Inouye, and Senator's staff regarding Communications,
Utilities and other subject matters. Mr. Hee was always professional, courteous and considerate.
What I observed during his visits was that Senator was always glad to see him and Mr. Hee had the
greatest respect for Senator and appreciated their time together. Mrs. Wendy Hee also visited our
office numerous times and Senator always carne out to the reception area to greet her. In 2006 Senator
asked me if I would like to transfer into his Honolulu office to which I did, and there again, I would
Mr. Hee and Mrs. Wendy Hee visit regularly, and Senator again was alw11ys happy to see them.
Personally I'd like to say that Mr. Hee appreciated the time with Senator and the good advice that he
shared.
1 can
still recall Mr. Hee's profound thank yous, hand shakes and formal embrace. It was a
warrn and close relationship that impressed me like something of a father ond son friendship. Mr. Hee
has always been involved in and a contributor to numerous community events in the state of Hawaii
and continues to be a good mentor for all young people who are interested in learning about business,
telecommunications and being productive citizens.
Although, I do not know of the specifics regarding Mr. Hee's case. I am in full support of him because of
his good work on behalf.of our community and especially Hawaiian homesteaders. In all of the twenty
seven and a half years of ser"ing with our beloved Senator Inouye, I did not observe anything improper
or questionable on the part of Mr. Hee to think otherwise. Please consider his good nature and the
good work he has done in the community and grant him leniency.
Thank you for your consideration ahd please do not hesitate to contact me if you have any questions.
RespectfullyY'?.
'-tfi.J?:J, (JitlJiJta-
/1/j_ . :
Mrs. Dayna-Ciaire Lupua Oba Mora
'T

4900
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September 12, 2015

Chief Judge
Dear Judge Mollway,
My name is Harvey H. Mcinerny Jr and I am the owner/operator of Mcinerny Financial Group, a
Native Hawaiian-owned full service investment brokerage firm. I also serve as a Trustee for the
William Charles lunalio Trust and as the Program Head for the Kamehameha-Kapalama Boys
and Girls Track and Field program. I am aware that Albert Hee has been convicted for
committing a tax crime and that the sentencing phase for that offense will soon begin.
I have personally known AI for over 40 years, initiating from the time that both of us were
students at Kamehameha High School. I was a 1974 graduate and AI was a few years ahead of
me and we were in a math class together. In the preceding years we have stayed somewhat in
contact and our children attended Kamehameha together starting in the late 1990's. Albert's
son, Kupa'a, ran track and field and cross country for me for six years and he is now a
tremendous asset to both of those programs serving as an assistant coach.
In the last ten years or so my association with AI has been much more frequent. I've asked him
for assistance, in a number of areas, and he has always been helpful, caring and generous. In
20091 went to visit him to get his input on possibly finding a way to incorporate a leadership
training component within the Kamehameha high school curriculum. His advice and offers to
help with anything I've needed was so incredibly appreciated. Albert offered his offices to our
leadership group for meetings and was always interested in the mission and generous in
providing any resources that we needed. I've always felt that if our people were in trouble, or
facing obstacles that seemed daunting, Albert was an individual within our community that was
ready to step-up and help. This impression of AI is not just mine. Many of my colleagues feel the
same way, AI is looked upon as a solid guy that would be ready to stand for you should the
need arise. He is one that obviously cares a great deal about the Native Hawaiian people and I
am one of those that have benefitted from that care. I believe that AI can be productive and
have a very positive impact on many people in our community if he was given a chance to avoid

4901
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incarceration and put in a position to continue to help the Hawaiian people by telling his story
and working to set things right.
Judge Mollway, in closing, I ask for your consideration of leniency in the sentencing phase. I
believe that Albert Hee, serving a probationary period, will be able to further the cause of
helping Native Hawaiians much more effectively than he would be if incarcerated for an
extended period of time. At most, please consider a minimal sentence, and thank you so much
for your consideration of this request as you deliberate Albert's fate.

4902
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eONSULTANTS
M ! D - S T A T E
September 11, 2015
Honorable Susan Old Mollway

District of Hawaii
Prince Kuhio F edera1 Building
Aloha, my name is Edward Pukini and I am of native Hawaiian decent, born and raised in Kaneohe on the
island of Oahu. I am the Regional Vice-President for Mid-State Consultants Inc. (MSC). MSC has been
the engineering, design and construction managers for all of the Sandwich Isles Communications projects
since its inception. We had originally helped Albert and his company obtain the United States Department
of Agriculture's loan to build the State of the Art Communications system to serve the native Hawaiian
communities. We have been business partners with Sandwich Isles Communications. It is with great
surprise that Albert Hee has been found guilty of filing false tax returns to the Internal Revenue Service. I
am forever grateful for Albert and his generosity towards me, by offering me an opportunity to be a part
of his vision. Albert gave me a chance by working for MSC to prove that I can be a positive impact to his
vision of building his company. MSC is a company whose headquarters is based in Nephi, Utah. I was the
first native Hawaiian hired by MSC. Albert's vision for MSC was that they hire native Hawaiians to work
on his project. Being the first one within MSC being native Hawaiian, I knew I could make an impact on
the company and make sure that his vision for MSC came true. We predominantly hire native Hawaiians
within our division of MSC and train our employees in communications and provide them with the same
opportunities that was provided to me by Albert.
Albert has always been a leader in the communications industry since starting Sandwich Isles. His
forward thinking in providing state of the art communications to the native Hawaiians, far out measures
other companies in the country. Albert's vision came during a meeting that we had together when
describing the future of his communications network. Albert fumly believed that his company needed to
provide fiber optic cable to his companies' customers and directed us to
proceed with the design of the very first Fiber to the Home (FTTH) project in the State of Hawaii, and
one of I 0 companies in the country. His integrity to provide the best to his customers no matter where
they lived in the native Hawaiian communities is unmeasured.

4903
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September II, 2015
Page2
During the build out of the Fiber Optic Network that Albert envisioned we came across many hurdles and
road blocks along the way. As a new communications company within the State of Hawaii, Sandwich
Isles was not looked at as a "real" communications company. Sandwich Isles was being asked to pay fees
for use of Public Rights of Ways by the State through easements, limitation of work hours, and
moratoriums that didn't exist previously. Albert feverishly worked with Right of Way owners to allow
his company to be treated just like any other utility company within the state and he also looked at other
ways to not impede the communities he served, by being creative and going the extra mile to work within
the system and address any concerns. Obtaining the lease and use of abandoned waterlines allowed us to
construct at a much faster pace with minimal impact to the public, the environment and other utility
companies (as to not damage their facilities). Albert introduced Horizontal Directional Drilling to the
island of Maui. Maui has one of the toughest burial councils in the state of Hawaii. The opposition that
was put up against the introduction of this method of construction was unwavering. Several discussions
and accommodations were made by Albert in how we were to proceed once we demonstrated the minimal
impact this method of construction would have on the cultural remains scattered around the state of
Hawaii but predominantly in Waiehu, on the Island ofMaui.
My best wishes are with Albert and his family and the toll a case of this nature would take on any family.
Albert's family extends to the employees that work for him and their families. It's hard to imagine the
impact on so many lives affected by this investigation and trial. Albert is Sandwich Isles
Communications. He is the visionary of the company. He is the reason so many are employed and a large
percentage of them being of native Hawaiian decent. He has given opportunities for so many people in
order to better our lives and the lives of those around us. His integrity and passion for providing for
others flows through many of us, and how we try to give others the same opportunities. During the
sentencing, I'd like to thank the court for their time and for allowing me to share my professional and
personal experience on the impact Albert has had on my life. He is a mentor in business and in life, and
I'd like the court to consider this when passing on a fair sentence for Albert.
Respectfully,
Edward Pukini
Regional Vice-President

4904
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KOBAYASHI SUGITA & GODA, LLP

Attorneys at Law
October 2, 2015

Chief Judge
300 Ala Moana Blvd.
Room C-409
Re:
United States vs. Albert Hee

Cr. No. 14-00826-SOM
Dear Judge Mollway:

I have been acquainted with Albert Hee for approximately ten years. He is a high school
and I have represented several
friend of my law school classmate,
companies he is involved with over the past decade or so.
While I am not Mr. Hee's counsel
in the criminal proceedings, I do have some familiarity with the charges that resulted in his
conviction, as well as those that were dropped on the eve of trial. I understand that the jury has
made its judgment on these matters, but I want to submit the following few thoughts for the
Court's consideration in advance of sentencing, as I feel these points might warrant some
leniency.
1.

4905
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October 2, 2015
Page2
2.
Nothing Was Hidden From The IRS
To my understanding, most "tax fraud" cases involve the failure to report revenue to the
IRS. In this case, it seems to me that everything was documented for the IRS's review. The
deductions that Waimana Enterprises took were clearly laid out in the documents that were
provided to the IRS years ago.
I am not quarreling with the jury's determination that it was wrong to deduct these items,
and that Mr. Hee should have declared them as income; 11ut I am suggesting that, in
determining the appropriate sentence, the Court take into consideration that all of the facts were
documented in Waimana's records that were provided to the IRS at the outset of the audit.
3.
The Amount Of The "Tax Loss" Is Large Because. the IRS Observed The
Same Deductions Being Taken Year After Year Before Finally Filing
Criminal Charges
In determining the appropriate sentence, I submit that the Court might consider that the
IRS conducted this audit over nearly a decade. As each year passed, and Mr. Hee continued
to do the same things that the IRS already knew he was doing, the total amount of the alleged
"tax fraud" grew. So that when the IRS finally got around to filing charges, the case involves a
much more substantial amount than would have been the case had the prosecution been
initiated a reasonable time after the audit began.
4.
The Government Dropped The More Serious Charges Before Trial
The jury made its findings and I will not quarrel with them. However, it occurs to me that
many of the things Mr. Hee has been convicted of are things that ordinary people might not
even understand is a crime. Shareholder loans are not uncommon; and loans to the majority
shareholder that are not documented with a promissory note are not uncommon either. My
fri.end once repaid a loan like that to my corporation, referring to it as the "zero doc loan.
Similarly, I have known lawyers whose corporations paid for the lawyer's travel to the
mainland to attend a seminar. It just so happened that the lawyer's daughter was attending
college in the same city where the seminar was taking place, and the lawyer stayed in town for
a week or so after the seminar ended.
I think most of us have worked somewhere where the boss's kid was on the payroll but
didn't do much work. Again, I never conceived that the boss was committing a crime by doing
such things. I was once involved (on behalf of a medical ihsurance provider) in a dispute with a
local physician who claimed his 90+ year old mother was his employee. While I aggressively
pursued the insurer's claim, it never occurred to me that the doctor had committed a crime.
In contrast, the more serious charges made against Mr. Hee (relating to the lease of
abandoned water mains) were dropped before trial.
5. Mr. Hee's Work With Sandwich Isles Communications

Mr. Hee receives a lot of negative publicity regarding his founding of Sandwich Isles
Communications ("SIC"). Around 75 years ago, the United States government recognized that

4906
PageID #:

October 2, 2015
Page3
we all benefit from the provision of utilities to rural areas (i.e. areas where the population was
too sparse for the commercial firms to make a profit providing utility service). Pursuant to
federal legislation, every ratepayer in the country pays a small tax on utility services such as
telecommunications, and those funds are used to support rural utility services that would not
otherwise be able to survive. Mr. Hee recognized that Hawaiian Homelands were not being
served by the commercial telecommunications companies and took advantage of this program
to bring state of the art telecommunications services to Hawaiian Homelands. I really don't
think there is anything to be critical about SIC and I hope the court will not look unfavorably
upon Mr. Hee because if his involvement with this federal program.
Thank you for taking the time to consider my letter.
LEXR. SMITH
for
KOBAYASHI, SUGITA & GODA

4907
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Chief Judge
300 Ala Mom1a Blvd.
9, Kepakemapa 2015
Aloha Judge Mollway;
This letter is written to document the support provided the 'Aha Punana Leo,
Inc. by Mr. Albert He.e and by Sandwich Isles Communications, Inc., a company
founded by Mr. Hee.
The' Aha Punana Leo is a non-profit organization whose primary foCLts is the
revitalization of the Hawaiian language and the establishment of education
through Hawaiian. We operate 11 preschool sites throughout the state; three of
which is located on Hawaiian Home Lands. Besides those three sites, other
Piinana Leo sites also serve children from Hawaiian Home Lands. A number of
administrators and staff live on Hawaiian Home Lands.
The' Aha Piinana Leo has also played a key role in the establishment of K-12
education through Hawaiian in communities where Punana Leo are located.
These follow-up K-12 systems also serve a considerable number of students from
Hawaiian Home Lm1ds.
Under the leadership of Mr. Albert Hee, Sandwich Isles Communications
provided for the needs of our sites on Hawaiian Home Lands as well as other
education programs that developed with support from the' Aha Ptinana Leo.
The high-speed telecommunications servi.ces provided by SandwiCh Isles
Communications has allowed us to provide teaeher and parent training as well
as an increase in connectivity for our business practices across the state. The
larger support of Sandwich Isles Communications to Hawaiian Home Lands
communities has strengthened the overall effort to develop the opportunity for
Hawai'i's young people.
In addition to the support provided to the 'Aha Ptinma Leo through the
installation of provision of a high-speed telecommunications network for our
preschool sites, Mr. Hee and his company have been among the supporters of
our Ne' epapa Fundraising Dinner. Funds raised through N e' epapa provided
scholarships for students to .Panana Leo preschools, among other needs of our
non-profit schools and families of limited means who attend our program.
We are very appreciative of the support that Mr. Hee and SandwiCh Isles
Communication have provided the' Aha Piinana Leo, Inc. a11d confirm that that
support provided important benefits to those participating in the Punana Leo
schools.
In closing we humbly request that consideration be given based on Mr. Hee's
years of work for our Hawaiian communities and more importantly the
numerous charitable deeds that has been done on behalf of our Hawaiian
children.
Me ka mallalo nui,
...___.. ...
t:
(O!A!O
k Ia Aiona, hxecunve Director

- ana Leo
Hawai(!

4908
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Peg Bowen
Associate and Offke l\fanager
September 16, 2015

ChiefJ
united Srates Disrricr Court.
300 Ala ivfoana Blvd.
RE: Albert Hee
Dear Judt,>e Mollway:

I am wririog in support of my friend, :\] Hee, as he is about to be sentenced for a tax crime.
I met AI in rhe late- 1990's while 1 was employed at Cassidy & Associates and he was a client.
I was the Administrative Assistant to Executive Vice President He11ry Giugru. Beru:y communicated
to me his close relationship to AI, wrJch I believe began when rhe G1ugn.i's sponsored Al while he
attended the U.S. Nav"l Academy. Bent)' wanted me to know that Al was important to him and he
memored him like a sou. Over the
several years I wmild speak to A! on the phone and meet
with him a few time,s a year when he would tta\'el to \Va.hington. In each insumcc, I found him to
be a person ot inregrit;y, creative, honorable, and bad a gcne1xms heart. W1tcn we were pursuing a
government relation solution fqr t>ne of his projects. and met an obstacle, he would suggest a
creative solution, thinking outside the box and looking at the big picture. And like Henry, hL' word
was his bond, .his hilllchhake his conttact, a man you could depend upon.
In 2005, Henry Giugni was 80 years old and his health began to fail. Al ttaveled to
Washington to visit more frequently
Henry, and I was able to get to know him more personally
as we both cared for Henry. '11mt is when Ile=cd of several of Al's health issues, i.e. asthma,
allergies, and later his heart conclition. Al provided il gteat deal of care a.nd suppott to Henry,,his
family, and to me dming Henry's illness and ultimate death. I mcu\J's eldest daughter, Ho'o, at the
memorial se:n'ice in Washington and when I traveled to Hawaii fox the funeral, A! introduced me to
his lovely wife, Wendy. A year later wht'll i\1ts. Giugni died, A! was here again with Ho'o, to offer
supp011: to the family a.nd to n1e.
In 20ll7, I joined my current firm, RR&G, LLC, nnd I arranged a business development
meering with my colleagues to meet with AL He brought his daughter, Ho'i>, to the meering
RR&G, and she also attended the congn.>ssionaJ bearing where 1\l was asked to participate on a
panel discussion. Ow: fdcndship has conrioued over these years,
as with my office colleagues
as they found mutual ways to suppott each other's businesses.

4909
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Honorable Susan Oki i\:follway

September 16,2015
Page2
For over 15 years I have known Al Bee. He is a good truu1, loving husband, father and now
grandfather. Family (and all those who are considered extended family) is a>l important part ofhL,
patemalistic in his demeanor, a caretaker. And this .shows with his
identity. He is a
immediate family, his <;mployces, companies, and rhose he considers friends.
Tam extremely concerned. about the prospect of possible incatcetacion.
I respectfully request that you consider leniency in your scmenc:ing
options, and d1at it does not .include inca.rcera.tinn.

I thank the Court for conside-ring my conunents and request for leniency as you deliberate
on cite sentencing options for J\1 Hee.
Re.spe.ctfully,
Pegiiowen

4910
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October 1, 2015

Chief Judge
Re:
Albert Hee
Dear Judge Mollway,

My name is Joycelynn Costa and I have worked for Waimana Enterprises and Sandwich
Isles Communications since February 1, 2000. I first met Mr. Hee ("AI") while
employed at Fujiyama Duffy & Fujiyama as Waimana Enterprises shared a portion of the
office space on our floor. When the law office dissolved, there were many of us
displaced and without any job prospects. I was very fortunate to receive an offer of
employment from Waimana Enterprises, specifically from AI. That was just the
beginning of our journey together - one that I am very grateful for.
As an employee, our benefit package has been a blessing to me and my family. AI has
provided very generous benefits and as a mother to 3 sons (now adults), both my husband
and I were and still are impressed with his outreach to and concern for his employees. He
made time to listen to us, and .supported and sponsored many of our children's
fundraising events. He would say that he wanted us to "work to live" and not "live to
work". He doesn't like to receive public recognition but please know that he has
generously supported many, many organizations within our community.
This is a very difficult time for all the employees and especially for AI and his family. I
am deeply concerned for his health and cannot imagine what effect all this stress has on
his overall health as he is faced with possible incarceration. The indictment, trial, and the
numerous news articles don't provide a complete picture of what AI has accomplished.
He is a visionary, and unfortunately with that comes controversy. AI has fought hard to
make Sandwich Isles Communications a reality, overcoming the many obstacles and
challenges he has faced, as his mission was of upmost importance to him and for those he
hired to work with him. Our mission is not complete as there is much more work to do
and we need AI to help us. I am hoping that the court will see fit to impose probation or a
minimal sentence. Thank you for your consideration.
Aloha,

4911
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13 September 2015

Chief Judge, United Stated District Court
300 Ala Moana Blvd.
Re:
Testimony in Support of Albert Hee
Honorable Judge Mollway;

My name is Dee Crowell. I am an architect, planner and former employee of Sandwich
Isles Communications, Inc (SIC).
I was born and raised on Kaua'i. I attended the Kamehameha Schools, where I met AI Hee.
Although I was one year older than AI, we had a few classes together. We became friends.
The AI Hee I knew was intelligent and focused.
After graduating from college, I worked in Honolulu for many years, eventually becoming a
partner in an architectural firm, At one point, I decided to scale back my professional life,
and AI was generous enough to let me sublet a space in his office, Waimana Enterprises.
For three years, I worked on my own projects, as well as advised him on a few projects for
Waimana Enterprises. The AI Hee I came to know was visionary, generous and driven. He
wanted to find ways to help the Hawaiian people.
After Hurricane Iniki, I was presented the opportunity to return to Kaua'i as Deputy
Planning Director for the County ofKaua'i. I eventually became the Planning Director for
the County ofKaua 'i and held that position for ten years. In 2003, I happened to run into AI
and I mentioned that my tenure with the County was coming to an end. He offered me a job
as Regional Manager for Sandwich Isles Communications, Inc., a position that allowed me
to remain on Kaua' i. After three years, the work of installing fiber optic infrastructure on
Kaua'i came to an end. I decided to move on. SIC had become the vehicle for AI to help not
only his SIC staff, but also Hawaiians, and especially Hawaiian Homes beneficiaries. By
then AI had become more benevolent in his thinking, seeking ways to partner with the
Departent of Hawaiian Homes Lands to improve the lives of the beneficiaries and help them
move into the 21" century.

4912
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But along with the success came the professional jealousy that often comes with success.
Not everyone was happy to see SIC succeed.
Albert Hee is a keiki 'o ka 'aina. He is also a Hawaiian that made it to the top of the
business world. He is generous in the Hawaiian community must be allowed to continue his
work in the community. He is remorseful and clearly will make these missteps again. Jail
time serves no purpose. Please consider other alternatives to incarceration.
Aloha Pumehana,
DEEM. CROWELL, AlA

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September 18, 20.15

Chief Judge
United States District court
300 Ala
Bivd.
Dear Judge Mollway,
My name is AI Davis. I am retired and have been living on the Big Island for over 40 years.
Highlights of my life experiences have been law enforcement ih Miami, Florida, the bar and
restaurant business in Malibu, California and. condominium maintenance/management here in
Hawaii. I am writing concerning Albert Hee who is a good friend of mine. I have known him
family for some time.
and his wife
ana
My person <II experience with Albert iS this, that if you ask him for an inch he will give you a mile
and then some. My wife and I sought out his expertise when we lol(ere struggling with
substandard internet connections living on Hawaiian Homestead land. While we were just
seeking advice, he was willing to help us in any way that he could, going above and beyond
what anyone would IJave expected. His first tl:lought was "What can I do tb help?" Ultimately,
we were able to find a workable solution but knowing that Albert was more than willing to do
what he could to help us Is something we will not forget. He is generous and giving and I am
hot speaking monetarily, but in. his generosity of compassion, time and effort.
I find a connection with Albert because he too can empathize with people who need help. In
my experiences in law enforcement, I found many times going out of ones way to help
someone in need was well worth it even if it meant not following all the rules. Now I hope in
Albert's situation, that perhaps even if he may not have followed .all the rules, that he will have
more than just the .satisfaction of knowing he helped many, many people but that it will count
for something more in the world of justice.
We all make mistakes from time to time, even those like Albert and myself, who are both
people that tend to help people they don't even know. That again is what Albert is like. One
mistake in noway can erase all the good things Albert has done. I strongly feel all the good
things that Albert has done for people should certainly give him some kind of break. Thank you
for your time and considerations.
Respectfully,
Alec Davis

4914
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September 18, 201S

Chief Judge
United State District Court
Honolulu, HI 96850
I am writing to you today to request your consideration of the contents ofthis letter during your
sentencing of Albert Hee.
My name is Rockne Freitas and I have spent the majority of my professional career in higher education
administration with the University of Hawaii System. In addition, I have served as an Office of Hawaiian
Affairs Trustee.
I first met AI over 40 years ago while he was a teenager in high school. As his track coach, I was
able to gauge his character, and AI was always tenacious and hard-working. He threw the
discus and was a novice champion as a sophomore. AI worked hard in the weight room to
increase his strength, and on the field to improve his technique. He would, without fail, figure
out what he needed to do to improve in order to get the job done; then he would set his mind
to do ft.
Throughout the years I have had the opportunity to work with AI on business and political
matters, and have seen him apply those same characteristics- tenacious, hard-working and
determined. As he was on the track, AI is a formidable opponent who has riled business
competitors. He has achieved much through his determination and drive.
It should be noted that AI has a genuine desire to use his abilities to help the community,
particularly the Hawaiian community. He worked hard to build the telecommunications
infrastructure for the Department of Hawaiian Home Lands at no cost to DHHL. In the past,
DHHL had to pay Hawaiian Tel to put in lines to provide phone service to its homesteaders.
Since Al's company was able to use federal subsidies to do the work, DHHL has saved millions of
dollars while still being able to have its homesteaders connected to phone and internet
services.
I know that AI has worked hard to complete the telecommunications system, which includes
underwater cables and underground lines, even in volcanic areas like Kana. He has been able
to access the federal funds for this effort, to understand the engineering behind it all, and to
implement the business principles to keep the company going.

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AI has done all of this without much fanfare. His character is such that he does not seek the
limelight and prefers to do good work without recognition.
AI has the character, abilities and determination that are valuable to our community. I humbly
ask that you consider having him use those assets to do more good for the state in community
service. Sending him to prison would take away a resource that could be used for the
betterment of our community. I respectfully ask that you have AI commit to community
service.
Me ka mahalo nui,
Rockne Freitas, Ed.D

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The Rev. David J. Gierlach

Rector
St. Elizabeth's Episcopal Church

September 10, 2015

Chief Judge
The Federal Court House
300 Ala Moana Blvd.
Re: Albert Hee
Dear Judge Mollway,
These letters are the most difficult to write.
I need to tell you about a man whom I've known for over twenty years, a smart, funny, compassionate and driven man; and I need to somehow share with you my sense of who he is
after he has appeared before you and had one very narrow slice of his life examined and
cross-examined and then found wanting by a jury of his peers.
I have no comment on the charges or the trial or the verdict. Not having sat through it all,
there is nothing for me to say. But because this is a financial matter, and because we as a
nation are gratefully moving away from the seeming imperative to lock up most folks for
most crimes, it is my sincere hope that jail din be avoided, or. minimized as much as possible.
AI is perhaps one of the smartest men I know. Contrary to the characterizations of him in
the press, I have never known him to be "politically connected," rather, he was usually at
odds with the powers-that-be in Hawaii, usually because he was trying' to benefit our local
people first with electricity and later with fiber optic technology that was cheaper and more
efficient than the "big boys" offered. And perhaps like some very smart folks, perhaps he
had a blind spot with how far to push his sense of what the tax code allowed. But that blind
spot is not the measure of the man.
He has been there time and again, not only with money, but to also support and encourage
our work with the immigrant and poor populations in Honolulu. Based direcdy on Al's generosity, we were able to hire a Micronesian Master of Social Work who provided invaluable
services to hundreds of folks in need. Moreover, AI has dedicated much of his life to fur.
thering the interests of native Hawaiians and I remain proud to call him my friend.

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I have no doubt that this incident will never repeat itself in Al's life. The charge and conviction have been a catastrophe in his life and in the life of his family. I am grateful that he will
stand before you on sentencing day, because time and again you have displayed an admirable balance of justice and mercy. I can only ask that you do the same with this good,
and like us all, flawed, friend of mine.
Many thanks for taking the time to read this letter.
very trQJ..urs,
Gierlach

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September 5, 2015
The Honorable
Oki Mollway
Chief Judge
My name is Ben Henderson. I am a personal friend of Mr. Albert Hee and his family, and
a former colleague of his at Waimana Enterprises. I am an advocate and supporter of
Mr. Hee. In submitting this letter my hope is that I can provide a different view and
perspective of Mr. Hee than the manner in which he has been portrayed by the Federal
Prosecutor and the media reports that have been written.
I have known Mr. Hee and his family both personally and professionally for more than
three decades. My association with the Hee family first started when his wife, Wendy,
and I worked together as planners at the Office of Hawaiian Affairs in the early 1980's. I
have witnessed the birth of their three children and watched them grow into the young
adults they are today. I also spent several years working with Albert when he was
struggling to establish his company. At the time, Waimana Enterprises was in its infancy,
and was focused on developing several hydroelectric projects to reduce our State's
dependence on fossil fuel. I subsequently went on to a rewarding career in State
government. After retiring from the State in 2008, I accepted a position as the President
and Executive Director of the Queen Lili'uokalani Children's Center. I held this position
until my retirement earlier this year.
I will also disclose that Nancy Henderson, who has been employed as Mr. Hee's assistant
for the past fifteen years, is my wife. As you recall, she was a witness in his court case,
and is providing a separate letter of support. Their professional relationship has always
reflected the highest level of reciprocal trust, respect, and support.
What I wish to offer for your consideration as you evaluate the appropriate sentence Mr.
Hee should receive is the following.
First, despite the manner in which he has been portrayed, the Albert Hee that I
know is a man of strong integrity. He cannot be "boughf' or co-opted by those who
may not agree with his motives or objectives.
Second, he thinks outside the box and does not approach a project or task in
traditional ways. He is creative, innovative, and not afraid to fail. In short, he is
his own man who is willing to stand up for a cause he believes in. This has not
always made it easy for him to achieve his goals.
Third, he values his family, friends, employees, and others who need help and
support. He is one of the most generous and giving people I know. He has built
his company with the primary vision of serving others, providing rewarding

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employment and benefit opportunities for his employees, and ensuring that his
mission of service is honored and carried on by his children.
I make no excuses for the errors in judgment he may have made. But this is not about a
man who has been enjoying the good life at the expense of his company. It is about a
man who believes that he is doing the right thing.
As you contemplate his sentencing, I respectfully ask that you also consider all of the
good he has done for the Hawaiian families his companies serve.
Mahalo nui for taking the time to consider my thoughts in this matter. I have confidence
that there will be a just and equitable outcome to this case.
Respectfully yours,
Ben Henderson

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Sept. 3, 2015
Murphy Ka'ahanui

Chief Judge
United States District Court 300Aia Moana Blvd.
Honolulu, Hawaii96850-0338
Aloha Honorable Susan Oki Mollway,
My name is Murphy Ka'ahanui and I am the property manager for Kulana O'iwi (nonprofit} on
Moloka'i. I am aware that Mr. Hee is being sentenced for a tax crime. I do not know Mr. Hee on
a personal level but I know what positive things he has done for the community here on Molokai
as far as beingthe founder of Sandwich Isles Communications. He brought affordable rates to our
community with broadband internet, telephone, Wi-Fi and fax services.
I have been a customer with Sandwich Isles Communications for over eight years and I have
received good service from this company.
I can't imagine what his family must be going through and my sympathy goes out to them. My
hope is that you will be lenient in your sentencing and consider all the good this man has
done and his work is not over yet. I would like to thank the court for considering my
statement as you deliberate on Mr. Hee's fate.

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September 23, 2015

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway:
I am lance Kahuanui, a friend of AI Hee, and know that he was found guilty of tax crimes. I hope that
you Will consider my testimony as a grateful friend and former employee.
AI and 1became friends when I started the seventh grade at Kamehameha Schools. We were in a !ot of
the same classes together, several of which were honors classes. we weren't the smartest guys in the
class, just smart enough to be in those classes. But we also hung out together because we both played
football and participated in track. I got to attend the University of Hawaii on a football scholarship.
Before I got the scholarship, first I had to go and meet the coaches. Being a little nervous I wanted
someone to go with me, and AI was the guy I asked because he always was there for me and gave me
confidence.
After college, we went our separate ways but still kept in touch. I worked for the State of Hawaii, first as
a corrections officer and then as a school teacher. The school where I think I had the biggest impact and
enjoyed the most was Waianae High School. In addition to teaching, I also put in a lot of time coaching
there. Funding is always an issue at public schools, and in an area lil<e Waianae where a lot of the
families are not well off and parents aren't able to help the school programs much financially, it's even
more of a problem.
But as I mentioned above, I was in some of the honors classes in High School and I'm a smart enough
guy, so I had a great idea for the athletic program. I'd ask rny friend AI for help. He was always one for
the underdog, for the Hawaiians and for the less privileged, and Waianae High has lots .of all of these. Al
came through 11ke I knew he would. He helped us buy shoes, cleats, helmets, balls, uniforms and even
paid for a riding lawn mower so we could take better care of the football and baseball fields. And never
did he want any recognition for this kindness. As us Hawaiians say, "So ha'aha'a." So modest. He just
wanted to even the playing field for our students, to give them the sarne opportunity that kids at other
betteroff schools had.

4922
Your h011or, AI Hee gave the kids at Waianae High better opportunltles and helped give me asecond
chance. When you sentence him, l hope you will consider this and be merclfo!.so he can continue to
help those tess fortunate
Thank you for hearing me oot.
La nee Kahuanui
r ..
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September 16, 2015

Chief Judge
300 Ala Moana Blvd.
My name is Craig "Bo" Kahui, I'm a native Hawaiian and I live on Homestead land. I also have
served our Village of la'i'opua Homestead Community Association since 2003. I've known
Albert Hee in his capacity as the CEO of Sandwich Isle Communication since the inception of his
involvement with the fiber optics broadband and the installation of fiber optics though-out the
homestead communities across the State.
Mr. Hee's contribution has had a significant impact to my ohana and community. I live on
Hawaiian Homes land in Kona and have received telecommunication and cable service from
Sandwich Isles Development. His contribution to deliver broadband service to our Village of
la'i'opua homestead allowed my family and community to take advantage of the technologies
that impact our families and institutions.
The impact of this case and Mr. Hee's incarceration on his life is immeasurable. But, the impact
to the community and DHHllease lands will create uncertainty as to the future and availability
of broadband and fiber optic services.lf native Hawaiians lose access to broadband service,
native Hawaiians cannot participate or compete in education, technology, institutional and
cultural dialogue through Sandwich Isle Communication
In closing, Mr. Hee is remorseful and he can make a significant contribution to our communities
while on probation rather than incarceration. Mr. Hees should be sanctioned with direct
community service to our Homestead communities Statewide to demonstrate his genuine
remorse. Therefore, my Ohana and I plea for leniency as you consider your decision for Mr. Hee
Mahala Nui
Craig "Bo" Kahui dt'

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Gardner Alapa'i Keolaokal.ani Kealoha
September 25, 2015

District of Hawai'i
Prince Kuhi6 Federal Building
300 Ala Moana Blvd., Room C-338
My name is Gardner Alapa'i Kealoha and I am employed with our family business,
Kealoha Construction, Inc. I write to you in support of Albert N.S. Hee who was recently found
guilty of criminal tax fraud. I have known Albert most of my life, and he is a good friend.
Albert and I were classmates at Kamehameha Schools. We were in the same
homeroom class during the 7th grade and were also science class monitors together for Mr.
Dalton, our 7th grade science teacher. At school is where our friendship began, but it spilled over
to the weekends, where we'd go to Kaneohe Bay to collect oysters and to Moili' iii stream to
catch Samoan crabs. We did all of this in a little plywood boat that Albert had built. After each
outing we would take our catch back to his parents' house to cook and partake in our harvest.
During high school, Albert and I played JV football. Our school had a losing record until
the year that Albert and I joined the team. During our sophomore year, we won the JV
championships and broke the losing streak I Part of that great season was due to the disciplined
weight training that Albert and many of the linemen had chosen to implement during the off
season.
Following high school, Albert went to the Naval Academy. I couldn't stand ROTC while
we were at Kamehameha, and that's where we were different. He chose this path in part,
because the Navy would pay for his college education. I, on the other hand went to the
University of Hawai'i. When my school counselor found that I hadn't applied for college, he had
me sign an application for UH, then he mailed it in and paid for it. If not for him, I might not have
ever gone on to Law School.
Many years (and various jobs) later, Albert acquired the contract to install the phone
system on Hawaiian Home Lands, and this was the beginning of Sandwich Isles
Communications (SIC). Under the contract, SIC was to finance and install the phone system
and the US government would pay for the installation. In turn, the government would backcharge Ma Bell because they were given a utility monopoly on the condition that every person
would receive a phone. Ma Bell put phones where it was profitable, mainly, the urban centersand the rural areas were ignored. So, the government stepped in to remedy this situation by
creating a rule that would reimburse a private contractor for financing and installing the phone
system in an area not serviced by Ma Bell.

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On the mainland this plan worked. Installing a phone line is relatively simple ... run some
poles and stretch some line or dig a trench in the dirt and drop in some line. But, in Hawai'i, on
Hawaiian Home Lands, installing a phone line is not that simple. The Hawaiian homesteads
were situated in areas that were deemed worthless. For example, the Kahikinui homestead is
mostly a'a lava. At Kahikinui, it was like busting rock with a rubber hammer.
SIC contracted with my company, Kealoha Construction, Inc. to build the
Communications Building at Kahikinui. This site, situated at about 3, 700 feet elevation was
accessed thru rough dirt roads that the National Guard had scraped thru the a'a lava. This road
was rough, dusty, rocky, slippery, steep and dangerous, and accessible by four-wheel drives
only. Can you imagine that this was one of the sites given to Hawaiian Homesteaders to live?
The Communications Building was to be solar powered and it needed about 2,000
square feet of structure to support the solar panels. So, Albert, designed a structure that would
have a dual purpose. One to support the panels and the second to provide a hale, a community
center for the residents, and both were to resemble a Hawaiian Village.
Our company built those structures, but the working conditions were less than ideal. We
used military trucks to haul the bulk of the materials up the dangerous road. The weather would
change from hot and sunny, to bitter cold and windy when the clouds closed in. Our framing
crew was miserable and complained about the freezing cold and rain that came in the afternoon
when clouds surrounded the site. They wanted to go back home to Kaua'i.
When the buildings were just about complete, the residents asked that some of the road
be paved with concrete because of the dangerous conditions. We couldn't imagine people
having to drive that road to and from home, and so we paved the road.
In the end, SIC had their Communications Building and the Kahikinui residents had their
community center, with powered outlets and lighting. Most importantly, although the
homesteaders had no electrical power or water, every homesteader had phones and the
potential for internet service and broadband- thanks to Albert and SIC.
In summary, Albert is a good friend. More so, he is a man with a good heart. He
provided a first rate product for the Hawaiian Homesteaders and helped them create a sense of
community. I ask you for leniency for Albert. He is a Hawaiian who can make things happen.
Please continue to let him do so, for the benefit of the community.
Respectfully,
./1cJ
k/c.,
Gardner A. Kealoha

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September 22, 2015

"l11e Honorable Susan Oki Mollway
Chief Judge
300 Ala Moana Blvd.
Honolulu, 11awaii 96850-0338
Aloha Hon.o.rable Judge Susan Mollway:
1 am writing this letter on behalf of Albert Hee. I lUn a 46 veteran public school
t<."frchcr. My remarks are not being made in my capacity as an employee of the State
Dept. of Education hut I share this information because my position has allowed me
to come in contact with a gamut of individuals. My students include a well-recognized
reverend in this community, a Detroit Lions .running back, truck drivers, clerks,
doctors, lawyers, and yes, incarcerated individuals. I remember once seeing one of my
students on television plead with the court to be lenient in sentencing him. I shook
my head and tl1ought, "oh, no, he needs to go to jaiL tr Two weelcs later my gut level
reaction was proven. correct as that same person led police on a rwo hour high speed
chase in a car he had hijacked with an infant in the hack seat. Society I felt was best
sertred \vith this individual being incarcerated.
I do not feel society ot: Mr. IIee \\<ill be best served by
being incarcerated. I am not
opirlirlg on the charges that have been leveled against !vfr. liee but I do know that he
has provided tllis community with projects that have made life better for many
people..As a graduate of Kamehameha I am always inK'J:Csted when I learn of a fellow
alumnus and their good wm:k he.t:e in Hawaii. I am older than Mr. Hee and did not
know him at Kmnehameha. I started to notice his projects being reported in the
papers and I had the pleasure of meeting 11t. and Mrs. Hce socially. 1 was intrigued by
his telecommunications project that was providing service in rural areas at a time
where the mainsr.ream phone company was not even able to provide party line serv:ice.
At one point I was involved in the presentation of a scholarship award to Ins oldest
daughter. After that I would keep in touch -with tl1e Hee family, to check on their
daughter. I share this information because my relationship is apersonal one. Again, I
would like to .tciteratc my sttong belief that the court should look at his long record of
st.rvice to this community and work out a lenient and reasonable solution in his case.
Respectfully,
;ffftd.fA-, b
Pilialoha Lee Loy

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August 30, 2015
The Honorable Susan Oki Moflway

Chief Judge. United States District Court
300 Ala Moaha Blvd.
My name is Tesha Haunani Malama, a longtime community leader of Ewa Beach
and Albert Hee is my cousin. I am writing to you today, because I want you to know the
heart of my cousin AI. Over the last forty years I have witnessed Al's ability to take
impossible situations and come up with positive results. AI has not done things for
recognition, but simply because it is the right thing to do. In Kalaeloa, Sandwich Isles
Communications is the only company that has. brought reliable communications into the
district. Al's contributions to individuals, our people and the Stale of Hawaii was done,
because he believes in making life better for others. AI. is an intelligent man filled with
integrity and that is why being sentenced for tax crimes just does not make sense. AI
has riever taken the easy way out. He has always been committed to excellence.. AI is
disciplined, hardworking and has always llttained success not just for him, but also for
others. The factthat he is facing possible incarceration goes against everything we
stand for as a family and all that his parents has role modeled for us.
AI is not a man of privilege. He is not a political insider who has benefited from
politicians like the media professes. AI is solution-oriented, hardworking, loving and
compassionate which he has consistently demonstrated throughout his life. Al's
ventures are noble, respectful of his people and his culture, and has paved the way for
others to prosper.
Judge Mollway, please find compassion in your heart and in the law for leniency.
Please consider all of his positive contributions. Al's health is not well and any type. of
incarceration would have a grave impact on him, his family and on us alt. I ask for
grace and thank you for your consideration.

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September 28, 2015

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway,
My name is Deborah Lau Okamura and I humbly ask the courts for leniency when determining Albert
Hee's sentencing. I have known Albert since 91h grade at Kamehameha Schools. In addition to his
intelligence and leadership abilities, Albert was a humble, approachable and considerate classmate.
After high school and college we often crossed paths as professionals in the business community.
Although I was the Marketing Director at a competitor Telecommunications Company, we were able to
keep work and friendship separate. As busy as Albert is with his business and family, he often
participated at our class and alumni functions. As a Class Representative, I have found Albert to be a
great listener and strong supporter of our class community programs and projects.
I hope my letter provides the court a glimpse of a caring, humble and generous person that Albert is.
Someone who is not self-centered and self-serving nor power seeking, manipulative or conniving. In
spite of the highly publicized media coverage, I still know Albert to be a caring, family oriented and
grounded individual whose passion and mission is to serve the Hawaiian communities on Hawaiian
Home Lands. I pray for Albert and his family during this difficult time of uncertainty. Mahala for your
time and consideration.
With Sincere Aloha
:
'..
'.
.
'
...
'
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Deborah Lau Okamura

KS '72 Classmate
. ...
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October 23, 2015

Honorable Susan Oki Mol!way, Chief Judge
Re: Albert S.N. Hee
Dear Judge Mollway:
I first met AI Hee in 2001 when he came to the law firm for representation in the purchase of
property for a network operations center. As much as we talked about the details of purchasing
the property, we spoke about the mission of Sandwich Isles Communications (SIC), why AI had
left lucrative opportunities in the power plant industry, the challenges of our lahui, and the
challenges of the "brain drain" of our educated young native Hawaiians not being able to return to
the islands because oflack of opportunity. I did legal work for AI off and on over the next 7 years
during which time he had inquired repeatedly to consider joining the work of SIC because I had
spoken of wanting to give back particularly at an age where my sons could witness the importance
of those who choose to do mission based work over solely profit based work.
I came to work for Waimana Enterprises Inc. (Waimana) in 2008 and subsequently moved to SIC
in 2013. My decision to leave private practice after 20 years had solely to do with the great
appreciation for the opportunity to give back to the community, particularly the Hawaiian
community. I had enjoyed a professional practice which was fulfilling both in the work I had done
as well as being able to establish financial stability. My sons were both fortunate to have entered
Kamehameha Schools as kindergarteners. It was through my discussions with AI and Bob Kihune
(then CEO of SIC), my experiences as a parent at Kamehameha Schools and my observations of
our Hawaiian community that I gained a greater appreciation of the challenges faced by our lahui
and the need for those of us who had achieved professional success to accept our kuleana to
malama our lahui to break generational cycles of poverty, homelessness, lack of education,
incarceration and pure lack of hope.
In all candor, if you cannot admire AI for the work he has done to answer the call ofthe Department
of Hawaiian Home Lands (DHHL) to assist with infrastructure needs, establish SIC, and actually
build the most robust, state of the art telecommunications network in Hawaii, then my financial
sacrifice at leaving a lucrative private legal practice deserves no notice. Again during those 7 years
between when I first met Al and he asked me to work with him till I decided to actually do so, I
watched to see if indeed he could stand up SIC and build what he pledged to DHHL. In other
words while AI sacrificed personally and fmancially to stand up SIC, I watched and only came
aboard when I saw the ship could actually sail. You can shake your head at the tax issues which
he has been convicted of (and will be accountable for), but he should be given credit for doing
what no other person or organization in Hawaii was willing to undertake - provide broadband
(landline and internet services) to remote residences on Hawaiian Home Lands (HHL). SIC has

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Honorable Susan Oki Mollway, Chief Judge

October 23,2015
Page2
given native Hawaiians living on HHLs the opportunity to be heard and be relevant by not letting
the information superhighway bypass our HHL communities - something that the incumbent
phone carrier at the time, GET Hawaiian Tel, was unwilling to do even though it was more than
willing to borrow from the same governmental program as SIC has done for its Saipan subsidiary
for the benefit of Micronesians.
SIC is often criticized for the lack of our line count Gust under 4,000). However, SIC is charged
with developing alongside DHHL which had forecasted 20,000 new HHL lots when SIC was
planning its network. DHHL has not kept pace with its forecast though SIC has always kept pace
with DHHL, and stands ready to continue to do so. More important though is the question of how
many Hawaiian households need to be served in order for it to be acceptable to spend resources in
our Hawaiian communities, especially funds which are targeted for our remote, rural areas.
Ironically, our competitors certainly are appreciative when their end oflife infrastructure fails and
they receive assistance from SIC to keep their networks operating and customers happy. SIC has
provided benefits to not only HHL beneficiaries but also provides our isolated State with
telecommunications redundancy when (and not if) the legacy infrastructure of Hawaiian Tel com
and Oceanic fail. Unfortunately that may be the only way to validate the relevance of those
previously unserved or underserved Hawaiians who SIC has been widely criticized for serving without them (for whom governmental programs have been established) both Hawaiian Telcom
and Oceanic residential and business customers would have greatly suffered when lines were cut
or otherwise just fail.
Many ask why I remain loyal to AI. I remain loyal to SIC and to our lahui. Al's vision and SIC's
mission to improve the quality of life, public health and safety, education and economic growth
for native Hawaiians by providing tomorrow's broadband technologies today, remains as relevant,
perhaps even more relevant today as the importance of broadband increases every day, than when
I joined 7 years ago. I know of only one employee who left for job security over the concerns of
the tax matters (though she never directly said so), and that was 2 years ago. I know of no better
way to serve our lahui than to support our 75+ employees who make SIC run, keep our network
operating and allow our customers to be global citizens. Al's legacy to the employees is instilling
a sense of pride in and commitment to our mission and taking care of each other especially in the
most difficult of times. If that is considered being loyal to AI then I am.
Many ask whether the "sacrifices" I have endured are worth it. Yes, the "sacrifice" to give one
Hawaiian hope by providing the tools fundamental to learning and working and allowing everyone
to be counted in their community, their state and the world is far more worthy than what I have
personally endured. Does what has happened to AI make me second guess those "sacrifices"?
Absolutely not. As a native Hawaiian though, this has not been about sacrifice but my kuleana to
better our lahui especially for those who are most in need, those who are forgotten, those whose
daily lives are filled with challenges and failures, and those whose potential are rarely appreciated.
I did not learn kuleana from AI as we both learned and observed it from growing up in Hawaiian

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October 23, 2015
Page 3
families; however, it is part of our being. At SIC, Al has certainly nurtured an environment where
it is an expectation that we are to uphold a certain kuleana in the way we live our lives, in the
service we provide to our family and community, and in the accountability of our actions so we
are worthy representatives of a native Hawaiian organization serving our liihui.
AI and Wendy (AI's wife of 30+ years) have raised Ho'o, Liko and Kupa'a, like many other
Hawaiian families, with a strong sense of Hawaiian identity, a kuleana to care not only for your
ohana but also our liihui. I have come to know all the kids and have spoken at length about growing
up with AI as a father. They speak proudly of his commitment to not only his ohana but our liihui
and our country. When I saw the girls caring for their Tutu in her final weeks, and Kupa'a returning
home to care for his grandfather, you readily appreciate that Al's sense ofkuleana has passed down
to the next generation. Liko and Kupa'a have had a heavy burden to carry as the first of the next
generation to carry on the legacy. Liko has had to work harder than others to prove her worth.
Kupa'a has had to endure the doubt of our field technicians whenever he has worked to pull lines
and wire phones. Both have deservedly earned the respect of those they have worked with. In
speaking with them, you know immediately they understand the future of the company only
because they understand and appreciate its history- because they, unwillingly at times, lived that
history through many conversations with AI, and as they got older, doing both office and field
work, and attending meetings with AI. Without a doubt, the kuleana has been not only passed
down to them, but accepted by them even if they are not present at all times. They know answering
their kuleana and carrying on the mission of SIC is something they live with every day.
Many ask am I not upset at AI over what has happened. Absolutely. Have AI and I had discussions
and arguments over what has happened? Absolutely. Do I wish things would have been done
differently? Absolutely. I sat through the entire trial- the only other person, except for his lead
attorney, supporting AI so I heard and observed everything. In so doing, I have been frank with
AI as to what needs to be done in order to give SIC the best opportunity, regardless of the outcome
of the sentencing, to be viable and to serve HHLs. Certain things needed to be done and have been
done and/or are being implemented.
Immediately after the trial, AI resigned as a director of SIC and asked me to review the
options to relinquish control of SIC.
Family members, except for Liko, were removed from payroll. Liko has worked full
time at SIC for several years and I believe the tax loss calculations did not include her
salary from when she returned from the Mainland and began working at Waimana and
then SIC.
Change of tax preparers for Waimana and its consolidated group.
W aimana is instituting new policies concerning business expenses, and an independent
accountant will be reviewing such expenses on a quarterly basis.
Shareholder loans shall be memorialized by written documentation

4932
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October 23, 2015
Page4
Finally, I ask the court to consider two observations that I have made over the years. First, AI has
never tried to evade payment of taxes or obstruct the IRS. In fact, he asked me to hire tax
professionals (AI Fernandes (now deceased) and K.MH, and subsequently Steve Toscher) because
he wanted the already 3 year audit to come to a conclusion so that if he owed taxes then he could
make the proper payment, and allow SIC to move on. He had the SIC CFO, Controller and
accounting staff handle the subpoenas and discussions with the retained tax professionals and the
IRS, unless Al's presence was specifically requested. In fact, SIC had to hire additional staff to
assist in collecting and copying the enormous volume of paperwork needed to answer the
numerous subpoenas. Once professionals were hired, AI followed the advice of the professionals
in both the handling of the tax audit which lead to the indictment and the tax trial which lead to
his conviction.
AI is ultimately responsible for his actions; however, I respectfully request leniency because I have
no doubt that Al's intentions were not to engage in any criminal acts, his reliance on professional
tax and legal advice from some of the top professionals in Hawaii and the Mainland,
Consider the years AI gave the Navy and was prepared to fight and die for our country,
though released from his obligation, and the last 25 years he has dedicated to building (and has
actually built) telecommunications infrastructure, at no cost to DHHL or the HHL homesteaders.
Both are very remarkable and tangible evidence of not only the sacrifice AI has made for the good
of many others but also the essence of Al's character. He has always been willing to pay taxes
owed, and should be accountable to do so. Additionally, perhaps society is better served to have
AI placed in a situation where he can not only manage his medical conditions but also engage in
much needed work that is relevant to the wellbeing of our liihui.
Mahalo for your time and consideration of my comments.

4933
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HughY. Ono Engineering Management
September 15, 2015

District of Hawaii
I am writing in behalf of Mr. AI Hee to support any favorable decisions that could occur in his
behalf.
My name is Hugh Ono. I am a Business Associate and Friend of Mr. AI Hee. I do understand
and am aware that Mr. Hee has been found guilty of interfering with the Internal Revenue
Service and filing false tax returns.
I have known Mr. Hee to be a person of integrity and truth. I have worked and known Mr. Hee
for the past 20+ years and as a former State and County of Hawaii Appointee have had numerous
interfaces with him regarding development, power, & utility projects.
Also thereafter, as a Vice President at SSFM International, Inc., I have had the pleasure of
working with Mr. Hee on his Sandwich Isles Communication project for which SSFM
International, Inc served as their Planners and Designers.
His Sandwich Isles Communication project is of primary benefit to the Hawaiian Community in
providing telecommunications and digital services to the many properties on Hawaiian Homes
andOHA.
On one occasion, a disagreement between SSFM and their Construction Managers occurred and
resulted in a meeting in Mr. Hee's office. After hearing all, the dispute was resolved by Mr. Hee
just "doing the right thing".
I am very comfortable in asking the Court to give Mr. Hee as much leniency and consideration as
possible.
Still further, I submit that Mr. Hee is not a danger nor threat to our society, his incarceration
would:
1. Negatively affect the employment and business opportunities he provides for numerous
local folks.

4934
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2. Cost the State more Tax monies to incarcerate him vs. allowing him to continue to be an
employer and Tax Payer.
3. Be of serious consequence to his Ohana.
In closing, I am convinced that his actions may have been inadvertent and again, I ask the Court
to be most considerate in leniency in his sentencing.
I would welcome a call to personally support Mr. Hee through this.
Sincerely yours,
HughY. Ono, P.E.

HYO Engineering Management
Type the sender's name 2

4935
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September 13, 2015

Chief Judge United Stated District Court
300 Ala Moana Blvd.

This is a letter speaking on behalf of my friend Albert Hee. I understand that
Al has.been convicted of a tax crime, and I am writing to convey my support
for him as you consider his appropriate sentence.
I first met AI about 40 years ago when my then fiance and now husband,
Torkel Patterson, and he were roommates at the Naval Academy. I was a
college student and had the chance to meet him when I visited Annapolis.
They were Midshipmen and my first recollection was of total comfort in his
presence.
On my first visit Torkel wanted me to meet AI and made arrangements for
us to sit in one of the public areas for. a visit. I instantly felt at ease; and in
that all male atmosphere he was like a brother right away. I found myself
feeling so looked-after that I was at ease to share special things and this has
never changed in subsequent years.
Through those years there have been times that I needed to feel Al's support
and love and he was always there for me and for Torkel, and for our family.
There has never been judgement, rather always unconditional love.
I was a Navy wife and my husband's career took us to over 28 places
and includi'ng living abroad. We now live in Tokyo, Japan. In those years
we have had both a military life, and later in support of my husband's role in
government we have lived and worked with so many really fine, patriotic
men and women that have lived and served their country honorably and with
patriotism. Albert through the years has been that kind of man.

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One incident a number of years ago that comes to mind (although sincerely
there have been so many) occurred in 1993. My husband had the honor
taking over as the captain of a ship. As part of that, there was a ceremony
that was called the "change of command". We invited friends and family to
come from the mainland and Hawaii for this ceremony and then after the
ceremony we hosted a lunch inviting friends and family. There were lots of
people and when we went to pay for the lunch. AI in such a gentle. and
private way took care of the bill. He said "you shouldn't have to pay for
your own change of command." He was thoughtful not to embarrass
Torkel. as it was done privately, other guests were not even aware. This is
the way Albert is, both generous and not wanting to get the credit.
Our family is deeply saddened by the events that have transpired, but remain
totally supportive of AI. Albert is one of the finest people I know. He is a
moral man and a patriot to our country and loves the great state of Hawaii.
Al's disposition is one of unselfishness and fine character. I completely trust
him.
And so at this point I can only ask and with all due respect that you consider
leniency in the sentencing phase. He. is a very good, kind man and his family
and friends and Hawaii would miss him.
Sincerely,
--j
Susan L Patterson

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Walter L.
Principal
September 17, 2015
The .Honot-abk Sus?.n Oki M.ollway

Chief Judge
3()0 Ala Moana Blvd.
Honoluln, Hawaii 96850-0338
Dear Judge Mollway,
I wish to thank you for the oppcirtuiiicy ro provide you with .my letter of support and recognition of
.my good friend, Albert (AI) Hee. I also understand that you have the difficult job of deciding an
for AI, weighing the severity of the tax crime along with the. impact such a
appropriate
'SClltellce would h;we on this g<.lOd man.
As a former pwfessional staff of rhe U.S. House of Representatives Committee on Ways and
Means, I understand rhe need tci ensure that voltintru:y compliance with <:>nr income tax systems is
m:untaincd and respected. I also understand how AI, who I know as a man of honor. could wcll be
viewed as viobting that compliance obligation. l will not take your valuable time tclliog you why l
believe that Al Hee should or should not be sctitenced to p1ion time. That will be your decision
and I trust you to make the right decision. I will tell you that in the ahnost 10 years I have known
AI, I have n.ot !)een given any reason to doubt his honesty or integrity.
Al Hee i a graduate of the Uiiite.d States Naval

As a former enlisted man and Officer in
the {)11ited States Marine Corps, I have a clear understandiilg of mission and achieving the .goals
defined by that mission. l have found that AI also looks a challenges and issues with the eye towards
achieving his mission goals. If one. path is blocked, thei:l find othe.t ways to achieve your goal. AI is
not dete:rre.d by problen1s. Instead, he is guided by a dedication for mL-eting his objective, finding a
way tO get thit1gs done.
I tcll vou this, because I do not
that Al Hee would consciouslv or with intent, violate the law.
he w<>uid do L-verythitig possible tO achieve his goals even if it 111eant coming right up to
the edge of the dividing line of what is allowed and wl:tat may be considered illegal or somehow
H=elands
unjust. This is especially true with his desire and effo11s to ensm:e that the
receive fair treatment and the c.citlcal commuiiic:ttions infr:tStructute of phone and high speed
all Americans rerfuire to ;uccced in today's highly intercoll11ected life.
internet

4938
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The Honorable Susn Oki \tollway

September 17, 2015
Page 2
I. too am mnccrned, and I would also like to stare that i11carcerating AI \vould
certainly set back the ability to provide high-spe<'<l phone and internet to a most underserved
population, Hawaiians living within the Hawaiian homelands.
Judge Mollway, l know you have a difficult task ahead of you. I would only ask that you give fllir
consideration to this good nmn a11d find a way that will continue ro benefit the Hawaiian Homelands
and its peoples without out re<jtticing AI Hee to spend time incarcerated. Thank you for allowing me
the opportunity to share tny views asyou tnike. your sentencing decision.
Walter L. Raheh

4939
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September 30, 2.015

Chief Judge
300 Ala Moana Blvd.
My name Is Blanche Leialoha Ma'a Richmond. I am Albert's younger cousin, and a homesteader from
Waiohuli on the island of Maul. I am a customer of Sandwich Isles Communications and grateful for the
reliable and affordable servic<\\. I understand that AI has been round guilty of tax crimes.
Growing up in Kaneohe, our families gathered often at the Hee Residence. Albert has always been good
with his hands and the go to person in our family for fixing things am:Vor figuring out how things
worked. In high school, AI m1;1de an 8 foot table Is still used as a favorite eating place by the family over
the years. AI was very patient as he taught his younger cousins how to fish, hunt for squid at night and
conveyed valuable lessons on how to care .fur the ocean including. throwing back any female fish or crabs
as they may have babies and only taking as much as we could eat. Thanks to AI, we learned Hawaiian
values such as how to care for the resources and how to be safe while in the water.
Before I moved to Maul, I lived in Los Angeles for 25 years. 1was very happy to hear that Sandwich Isles
Communications would be our telecommunications provider as that meant I did not have to pay for the
installation cost for the service. What a blessing that was for all of us homesteaders that are on limited
income. We are in an age of communication: and technology and there are many rural places on Maul
that did not have access but now tney doc 1am so proud of my cousin for implementing a solution to
ensure that Hawaiian homesteaders would have a brighter future.
Judge Moilway,
. Please be lenient and give him every consideration fur all that he has done for
Hawaiiansand the future of Hawaii for generations to come.
With sincerest respect and aloha,
,lu.ch..
Blanche Lelaloha Ma'a Richmond

4940
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MICHELE C. SAKAI
October 20, 2015

Judge, United States District Court
for the District ofHawai'i
Re:
Albert Hee
Dear Judge Mollway:

I appreciate this opportunity to write to you concerning AI Hee's sentencing for his
conviction on federal tax related crimes. This is the first time that I am doing this, and I
appreciate your understanding in reading my letter.
I worked for Al's company, Sandwich Isles Communications, from 2000 to 2012, when I
retired. I was fortunate that AI kept me as the Sandwich Isles' receptionist when he took over
the Fujiyama, Duffy & Fujiyama P!mahi Tower office space prior to 2000 (I was Fujiyama,
Duffy & Fujiyama's receptionist since 1984 until it closed).
During the time I worked at Sandwich Isles, AI always treated me with the utmost respect
and courtesy. He always reminded me that mine was the first face that any visitor saw, and the
first voice that any caller heard. In essence, be made me feel that I was an important part of the
Sandwich Isles family. He always bad a kind word (no matter bow his day was going) and be
always showed me that be cared about each of his employees. And that is what I fondly
remember about my twelve years at Sandwich Isles- we were a family with each one of us
performing an important task. He always reminded me that it was his goal to allow each
employee an opportunity to ultimately retire from Sandwich Isles, which I did in 2012. For this,
I will always be grateful to AI.
AI was always above-board in his dealings with me. He always reminded us that we
were a local company servicing local people, and we had to conduct ourselves in the best manner
possible. This did not mean we were stiff and unwelcoming at Sandwich Isles- Al's own dress
and demeanor epitomized his emphasis on service to his customers and to Hawai'i in general.
He put on no airs. He was always in the office in shorts and tee shirts with slippers. I also
understood his emphasis on family- its importance both individually, and to Sandwich Isles as a
company. To me, his running of Sandwich Isles was much like his being a father to all of us. He
was always there and he was always open, fair and honest with all of us.
{00085945-1}

4941
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October 20,2015
Page2
Thus, I was very much surprised and dismayed by the charges brought against AI, and his
ultimate conviction. I only ask that you take into account the good that he has done for me,
individually, and for all of the employees at Sandwich Isles. His support of his employees and
the community, Hawaiian and otherwise, has always been to me his strongest attribute.
. I know in my heart that AI, if given a second chance, will be a positive force in Hawai'i.
Knowing what he knows now, and given his drive, and heart, I only ask that you give him that
second chance. Allow AI to be a contributing member of society rather than being locked away.
Thank you for allowing me to voice my opinion, and I again ask that you place AI in a
situation where his talents, education and skills can be used to continue to help Hawaii.
Sincerely,
(00085945 I).

4942
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September 15, 2015

Chief Judge
Honolulu, Hl 96850-0338
Dear Judge Mollway:
My name is Gilbert Tam, and I am the owner of a small business based in Honolulu. I have
known Mr. Albert Hee for approximately 30 years, and I know that he is scheduled to be
sentenced for tax related offenses in your court. My purpose for writing this letter is to urge
the court's leniency as you consider his recent conviction and pending sentencing.
I consider Mr. Hee to be a good friend, a visionary, a caring employer, a community
supporter, and a very caring husband and father. We have similar backgrounds in that we
both attended Kamehameha Schools and U.S. military academies. I graduated from West
Point, and Mr. Hee graduated from Annapolis. ltwas through our similar backgrounds that I
have come to know and appreciate Mr. Hee, his vision, ideals and sense of duty to family
and the native Hawaiian community.
In the time that I have known Mr. Hee, he has been steadfast in his vision for a better Hawaii
where native Hawaiians, current and future, are able to improve their socio-economic
standing, and where native Hawaiian children and the children of local kamaaina families are
able to afford to live and work in Hawaii. As the means to fulfill his vision, he applied for
and secured low interest rural development loans and established Sandwich Isles
Communications, Inc., as a rural telephone company to provide low cost access to telecom
utility services for the underserved native Hawaiian homesteaders living on Department of
Hawaiian Home Lands (DHHL) homesteads.
Through Sandwich Isles Communications, he created living wage construction jobs and
sustainable telecom industry jobs. More importantly, he built an all underground/undersea
fiber optic cable network for Hawaiian Home Lands (HHL) that connected HHL properties
statewide and gave homesteaders low cost access to telephone, video and data services that
would otherwise not be available to homesteaders in some of the most remote and
undeveloped HHL properties. He was often criticized for the high construction costs to
connect homesteaders and their communities on the six major Hawaiian Islands, but the loans
he borrowed were designed by the U.S. Department of Agriculture to specifically provide
telephone and broadband access to residents in high cost, insular and rural communities in
America.
As I shared Mr. Hee's vision for helping native Hawaiians, I left Bank of Hawaii to join
Sandwich Isles Communications in support of his vision. While I was employed by him,
Mr. Hee often reminded us, as staff, to focus on building the network, so that residents on
HHL on the six major Hawaiian Islands could have telephone and broadband access at no
construction cost to DHHL or its homesteaders.

4943
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Page2
September 15, 2015
To allow the staff to focus on building the network and to reach homesteaders who were
without access to those services, he guided the design of unique compensation and benefits
programs. The compensation program paid staff competitively without the normal
compounding effect that negatively impacts escalating pay and benefit costs. The benefits
program was designed for the "ideal" employee and focused on providing a generous health,
welfare and retirement security package for staff members and their families, so that their
security concerns would not be a distraction to them in their work to fulfill the vision.
In the time I was employed by Mr. Hee, I've known him to be quietly proud, loving and very
supportive of his family. Taking care of family was important to Mr. Hee, and he often
encouraged the consideration and extension of employment opportunities for family members
of staff. My son, a University of Hawaii graduate in computer science, has worked for
Sandwich Isles Communications for approximately I 0 years, and he has grown personally and
professionally. For that, I am grateful.
I sincerely appreciate this opportunity to share my thoughts with you as you contemplate Mr.
Hee's sentencing, and I respectfully urge your consideration for leniency as Mr. Hee is a good
man with a good heart. He deeply cares about Hawaii, native Hawaiians, his family and staff.
Sincerely,
Gil Tam

4944
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September 28, 2015

Chief Judge
United Stafed District CO\lrt
300 Ala Moana Blvd.
Dear Judge Mollway;
I am a friend of Albert Hee arid would like to ask for your consideration.of my observations
before you sentence him for his recent tax crime conviction.
I met AI more than 25 years ago when he was developing a broad outline of what he wanted to
do as ah entrepreneur and independent power producer. He had already.completed a hydro
plant on the Big Island and- with the deregulation of the te!lecommunications industry- was
looking at the possibility of setting up a competitive telephone carrier on Hawaiian Home
Lands. He felt it was wrong that Native Hawaiians .filling in remote areas of DHHL projects were
not being served by the inc.umbent carrier due .to the high cost of building out the
infrastructure. this was the genesis for Sandwich Isles COmmunications.
AI and his colleagues had studi.ed various federal programs to support infrastructure
development. He had contacted the local telephone company hut it saw him :;Js a competitor
rather than a partner to extend telephone service on DHHL. Perhaps this was to he expetted,
monopoly is focused or\ maintaining its .exclusivity
than looking .at innovations or
changing its business model.
I think this disturbed AI who felt that Native H.awaiians deserved equal access to the
''information highway." But it also inspired him to work even harder to achieve his goal. AI
wanted to prove that Native Hawaiians like.himself were strong enough to break the
monopolistic hold that often- and unfairly- ignored the needs of Native Hawaiians. It was
heartening to see so many young Native Hawaiians learniO!J:the trade of telecommunications
when I visited Sandwich ls.le worksites on the neighbor islands.
I helped introduce him to my professional colleagues and served as a media consultant during
the late 90s. At that time, his Annapolis roommate, Torkel Pa'tterson, and I were business
partners for several years before Torkel was recruited to the National Security council of
President George W. Bush. Unfortunately, I became a caregiver for my late. husband during the
same time and py 2002 transferred Al's work to others. I would visit AI and his team
sporadically when Waimana Enterprises had offices downtown. After AI moved everyone to
Mililani, l
not see them for several years but kept in touch with occasional calls and emails.
------------ -------

4945
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I reconnected with AI when I read abot1t the IRS investigation and subs$(1uent indictment and
triaL Torkel had visited AI regularly when he stopped Haw,aii and he would brief me of his
time withAL We were both worr1ed about Af's health, but AI would always wave off our
concerns.
in
the jury's decision was a shock to me, but even m.ore distressing were the. anonymous
comments by those who really did not know AI, his team, or the vision of Sandwich Isles. As AI
had warned so many years ago, we see derogatory comments posted that question the
character, intelligence, and rise of a successful Native Hawaiian in business.
Al's long time employees and his core team have stayed with .him. If there h<!d be.en wrong
doing, I have no doubtthey would have left. E!ut the fact that they have chosen to keep
working indiCates a commitment to more than a "job." They know they are providing an
essential service for Natfve Hawaiian families in remote areas in our st<tte.
Thank you for allowing me to share my thoughts about AI. I hope you will consider Al's efforts
to support Native Hawaiians in you deliberation of a sentence. for the tax crime. I know he has
much to contribute to his community and hope there can be options to incarceration.
Ho'ilkea Comml1nications

4946
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September 18, 201S

Chief Judge
Dear Judge Mollway;

I've been working for Waimana I Sandwich Isles for the last 8 years and am currently still employed with
the company. I understand that Albert Hee has been found guilty and will be sentenced in the coming
months. I am writing this letter in the hopes that you can see it in your heart provide some leniency for
him.
Since I've started working for Sandwich Isles I have been privileged to see the impact of not only his
generosity, but also his commitment for the Hawaiian people. From the day that I started working there
I was able to see how much of an impact Sandwich Isles has made for the Hawaiian community.
During my first year working for the company we had a new employee that started working with us and
his name showed up in the Star-Advertiser as a Lokahi recipient. He could not afford to buy the
essentials he needed for the new apartment that he and his family had just moved too. Once Albert was
made aware of this he immediately had us call the paper to take his name off the list (so that someone
else could benefit from their gift) and provided everything that he and his family had asked for. He has
always looked out for the best interest of his employees. I've never worked with someone like that
before, an owner of a company who was aware of what was going on with his employees ... all of his
employees.
Once I started working for Sandwich Isles I began to see how important my Hawaiian
family and the Hawaiian people are. The commitment they make to each other is like none I've ever
seen. They are willing to go far beyond what is expected from anyone to take care of anyone, not just
friends and family. Albert has always stressed that it is important that whatever path we choose we
should always try to make it a path that would be able to further help the Hawaiian community,
whether it was to help with jobs or community projects we should just perpetuate what it means to be a
Hawaiian. I have never felt that more strongly than when I started working for Sandwich Isles.
As an employee for Sandwich Isles, my job is to bring service to people requesting a land line and or
internet service. I have been to some of the most remote parts of these islands that we live. I have had
customers tell me they pay crazy cell phone charges so that they can use their data for their family
needs, paying more than $300 for internet service (mostly Molokai). When we bring in service and tell
them that Sandwich Isles will absorb the cost, they are beyond excited, and I am the person who gets to
give them that happy news. Not only do we provide them service, but we provide the best service

4947
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available anywhere. Sandwich Isles has been providing fiber connection to the premises long before
anyone in the islands or for that matter many places on the mainland. All because Albert had a vision to
make this possible. Most of the people we provide service to have no idea how fortunate they are to
receive this, and it is something that we/1 have the opportunity to provide. I have personally helped
people like Mr. Alika Akana to not only get phone and internet service, but electricity. With Sandwich
Isles help we helped him bring electrical service to his house without paying over $40,000. We worked it
out so that MECO could share oiJr trench saving him thousands of dollars. He now has a beautiful home
up in Kula with the best possible phone and internet service that most tech companies would kill for. I
could go on and on about the things that Albert has done for the communities around the islands, but
unless you are willing to come out and see that with me you will never know or understand the impact
that his company has made.
I have worked in the private sector all my life, I've seen misused and waste of money made by our
government, but it is never questioned. AI has made it easier for the people while creating companies
that would not only provide service to Hawaiian's but employ them as well. If I should lose my job,
Sandwich Isles has given me the skills and resources that could get me another job.
Knowing he will be sentenced and jailed soon hasn't stopped Albert from coming to the office almost
every day to make sure it's business as usual. For me personally rm amazed that after everything he has
gone through he still manages to come in. He has the patience to take the time to stop what he is doing
to make sure I understand the task I have ahead of me. I am grateful and sad atthe same time. I see
that he tries to hide the emotional pain he feels, I also see the physical pain he is in most days. I see the
love he has for his family, friends and employees and I can't help but be sad because I know the time his
has with them will end soon. I believe he has so much more to give to the community and hope that he
will have the opportunity to do it.
I know this letter can only show you a tiny glimpse of what he has done for me and the community, I
hope and pray that you find it in your heart to provide some leniency in his sentencing. Thank you for
taking the time to read my letter.

4948
::
"''"''"'*'*'V" '"' '''
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September 19, 2015
Tl:i!;! Honorable Oki Mollway

Chief Judge
. United States District Court
30() Ala Moana Blvd
. Honolulu, Hl 96850-0338
Dear Judge Mollway,
My name is Collin Torngrenand I am currently employed with Sandwich Isles
C:ommunications. I have known Albert Hee since 2002 as CEO and founder of
Sandwich Isles Communications. In the years I've known AI, he has proven to be
an
humble and kind hearted man who always puts others before
himself.
AI hc;\s always done his best to help the Hawaiian people by providing them with
great quality service which includes high speed internet and home phone in areas
that no other utility company would. His unwavering leadership allowed him to
trench thousands of feet to bring.service to our customers with vast parcels,. some
beingup to. 300 hundret! acres, Our customers now have peace of mind and
security with these serVices,
As long as I've known Albert, he has always given back to the community. He has
.beep i3 part of multiple ground breaking ceremonies, DHHLcommunity meetings
and multiple charter school events for better education. In other words, he is not
only involved with providing quality service to his customer, but he is also
tlenuinely concerned about our community and its growth.
As an employee of Sandwich Isles Communications, holding a Tech 4 position, I
interact with customers on a daily basis. I see and hear first hand how
appreciative our customers are with the service and infrastructure that is in place.
Without Sandwich Isles Communications, Hawaiian Homelands would not have

4949
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. thE!! quality of service and excellent customer relations which stems from a
..
man who treats his employees and customers as 'ohana.

lam deeply saddened With the situation at hand and how it will affect not only AI
and his 'ohana, but his dedicated employees and grateful customers. With all this
said I am asking for leniency in this matter.
Thank you for your time and efforts as you deliberate on Albert's fate.
With deepest Aloha,
Col.lin R Torngren

4950
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September 25, 2015

300 Ala Moana Blvd. , Hon. HI 96850
Dear Judge Mollway:
I am writing to you to provide character support for Albert Hee whom I know is being sentenced
for a tax crime.
I am Kirsten Baumgart Turner. I have been a contributor to economic development in Hawaii for
the past 27 years. Currently, I am an independent consultant, although I served previously in
County, State and Federal government positions. I have also helped establish several non-profit
educational and social service organizations in Hawaii. I have been active in the United Church
of Christ in Hawaii and I am married to Reverend David Baumgart Turner.
I met AI the very first week I moved to Kauai, Hawaii from Washington, DC in September, 1988.
I was a speaker at the Asia Pacific Renewable Energy Conference and AI introduced himself to
me. We had a mutual friend (who was also Al's business partner) whom I had contracted to
work as a leading energy expert on the Caribbean Basin Renewable Energy Project while I was
an International Economist for the Department of Commerce, International Trade
Administration.
In 1991 I was contracted by the Department of Hawaiian Home Lands to review and evaluate
proposals for the development of a power plant in Kawaihae, Island of Hawai' i. I determined the
Waimana Enterprises project was the most beneficial for the development. As a result, AI and I
connected again.
After I moved to Oahu in 1992 I periodically crossed paths with AI in occupational settings. In
2003 he asked me to join his firm Waimana Enterprises where I served as Vice President of
Planning until 2007. It is during this time that I came to know AI as a very community-minded
business leader. He always showed concern and commitment to raising the quality of life of his
Native Hawaiian brethren. He demonstrated this by trying to create a business that served the
community and included many highly educated Native Hawaiians that he encouraged to return
home from the mainland to serve their communities as well.
During that time, I also became Vice President of Development for the non-profit Mano Wai
Corporation, which AI had created to provide economic development assistance to Native
Hawaiian communities, especially Hawaiian Homestead Associations. He was committed to
helping them use the fiber optic network his company was installing as a catalyst for living wage
economic development. AI hoped my government funding and project development experience
would help the Hawaiian Homestead communities to move forward with their visions. He
supported my time away from Waimana business to support the Homestead communities
through MWC. During my work for MWC, I was privileged to assist the State Council of
Hawaiian Homestead Associations and several of their member organizations to identify
priorities, and develop plans for enterprise development on the homesteads. Some of the work

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included working with the Department of Hawaiian Homeland's consultant Group 70 on the
Waimanalo Community Development Plan, as well as helping to forge a partnership between
the State of Hawai'i, the City and County of Honolulu, and a grass roots Waimanalo community
organization to agree on and finance an upgrade to the Waimanalo Wastewater Treatment
Plant. Some of the other Native Hawaiian communities I was privileged to work with included
the Papakolea Homestead on Oahu, the Waimea Homestead on Hawai'i Island, and the
Kahikinui Homestead on Maui. I would not have been able to assist these communities without
Al's support. The Homestead community leaders all expressed their respect and aloha for AI as
well.
I was shocked and sorely saddened to hear of Al's indictment and then conviction. I always
admired his intelligence and commitment to the economic development of the Native Hawaiian
homesteads. I trust that he has learned a very hard lesson, and hope that he is allowed to refocus his energy and skills on raising the quality of life of all Hawaiians as soon as possible .
. Sincerely,
Kirsten Baumgart Turner

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James F. Ventura
September
2015
The Honorable Susan K. Mollway

300 Ala.MoanaBlvd
Honolulu, Hawaii 9.6850-0338
Dear Judge Mollway:
I met AI Hee in 2007 in connection with an investment in

Siometrix. We served as Directors of that corporation. We are
also co-owners of the p11tents previously owned by that
corporation.
We have become friends and, at times confidants, on certain
business issues unrelated to Waimana or to his pres.ent problems.
I know his family and many of the employees at Waima11a.
I have known since 2008 that AlHe.e has been involved in a
dispute with
FCC and government agency handling the
provision oftelecom services to native Hawaiians on the various
Hawaiian Islands. These disputes have caused much publicity,
also aware that AI Hee led a group of
mostly lll1favorable. I
investors seeking to take over Hawaiian Telephone out of its
bankruptcy. This action also led to controversy and publicity as
well as animosity. I knew that Waimana through its accountants,
internal and external; and lawyers were involved in disputes with
the IRS over claimed expenses. I did not know and was shocked to

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fmd out that the. IRS was looking to AI Hee personally for criminal
tax
I have come to know AI as a smart businessman. He graduated
from Annapolis with an electrical engineerjng degree WlCLhas
served. his country in the military. AI is very low key? and a
humble individual. He does not have a lavish lifestyle, and lives in
a residential comni'llllity in Kailua. He is devoted to his family and
to his Hawaiian heritage. He is .an extremely hard worker. He is a
very loyal person and follows a high moral standard. I describe
rum as one having true "local" values, which he works to promote
in the community. I know that he was and is devoted to..the
telecon1 project for native Hawaiians. He is active in Hawaiian
affairs and is well respected among Hawaiian leaders. He was and
is well respected. among mWly state and national businessmen and
politi:<;ians. All of his employees that I know love AI and consider
him a person with a vision,
AI has contributed to his community, especially to the Hawaiian

community ..He will in
future be an asset to oar community.
The publicity over his case has been brotal and has seveJ,'ely
punished AI, his family and any business connection he has.
A1 has. now been convicted by .a jury and is gOing to be sentenced
by you. I urge you to consider all of the factors leading to: his
conviction: the length ofthe investigation, the failure of
accountants and attorneys to resolve civil issues before they
became toxic, the animosities and motives ofothers. While I do
not try here to erase the verdict, I do utge you to consider minimal
sentencing or probation. The AI Hee that I know is a man ofthose
''local" values that we cherish. In a way, he reminds me ofthe
that we pr::tcticed With in the old. days who considered,
their word to be sacred, who honored their co11J1Ilitments and
dedicated themselves to their duties.

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Thank you. for your consideratiol). of my thoughts in this serious

matter.

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Hedwig Nalro'olani Warrington
The Honbrable Susan Ok! Moll way

Chief Judge
300 Ala Moana Blvd.
Honolulu, Hawa!'i 96850-0338
September 14,2015
Aloha judge Mol!way,
My name is Hedwig Nako'olani Warrington. lam a retired State ofHawai'i
Department ofEducation teacher with over 24 years offulltime teaching
experience in both Engllsh and Hawaiian medium education. J was horn and
raised in Keaukaha on the Big Island and currently live in Pana'ewa on
DHHL agricultural land.! am a long time member of the Keaukaha-Pana'ewa
Farmers Association. lam also a Board of Director of the non-profit Hawai'i
Island Adult Care.
I am writing this !ett.er of support for Mr. Albert Hee. I humbly ask thatthe
Court consider the Albert Heel know when deliberating Albert's sentence.
l have known Albert Hee since the 1970s as we attended the same high
school. Even as a teen, Albert's compassion for, and service to, others were
evident. Tllt)se selfless traits have not changed these many decades. As a
homesteader In Pana'li!\"a, ! truly appreciate what Albert has done for us.
Albert's compassion for his people and his service to our community made
connecting to the entire outside world an affordable reality. I am very
grateful to Albert Hee and Sandwich Isles Communications. His vision, hard
work and dedication have benefitted our Pana'ewa.community Immensely.
My neighbors and l have affordable internet aet:ess and reliable telephone
service due to Sandwich Isles Communications. Albert cared about us and
made that possible.
l respectfully ask the Court for consideratlom of leniency with respect to
sentencing. ! respectfully ask for ronslderatlon ofprobat!nn, fines and

community service. Albert Flee still has much to offer Hawai'i. Please allow
him to continue being of benefit to his communities. Please give Albert a
chanc.e to continue serving Hawan.
Mahalo, judge Mol!way, for considering my letter of support for Albert Hee.
Respectfully,
Hedwig Nako'olani Warrington

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Sandra-Ann Y.H.
Attorney at: Lilli:, a Law Corporation
September 6, 2() J5
Tne Honorable Susan Oki. Moll\vay

Chief Judge
United States District Cornt
300 Ala Momia Boulevard
Honolulu,, Hawaii
Re:
Albert He.
Dear Judge M<illway:
Thank you tor the opportunity to provide this Jetter in support ofMr. Albert Hee who I
understand v,;ifl be sen,tenced tor a tax crime.
I am an, ,active membe" of theJfuwaii State Bar and have been a licensed and ptaeticing attotirey
since. 1988. Besides !J'!Y practice as an attorney, I am also a Board member ofthe Hawaii Cpimcil
ofAssociation of Apartme!ltOWJ\ets and

and have affiliatioqs with Guide
DoS$ of Hawaii m1d Tjle:Soys and Girls Clubs of America. With the exception ofmY titne spent
away for college, ,law school and working for t)Je tfonorable Daniel K Inouye in Washington,
J).C, Tam. a life time resident of Hawaii.
r write this letter of support on behalf of Mr. !;lee because I. have known.him for the last thirty
three
I know Mr, Heeto be a loyal mtd kind hearted friend that hill; gteat love for
hisfainily, friend$, an<!th fia,tive
The AI Hee that I know has been
to1Jl111itted t<rhelp enrich the lives of native Hawaiians by advocathlg for necesSarY infrastructure
on Hawaiil!t! Flowe Lan<\s,
Forthe past sevetal years, although !have not seen or spoken to Mr. Hee on a regular basis; I
know that he ccilitinties.to rniiintiiili these positive.attributes and would always do his besi to be
available to a friend in need. For example, I was. espeCialiy t<l!Wned when Mr. Hee called to
adv.ise me ofthe passing ofa very special 1nutual. friend. Years ago, when Mr. Hee visited this
fi:iend, he would frequently help our frien<!'s gra)tdson with his homework. The grandson upon
graduation from high school became a United. States Marine
Moreover; lvk Hee has an elderly father that replies on him. Thus, I would respectfully rquest
that you take these thl!lgs, alm1g witn his positive attributes, into considera,tion in sentencing of
Mr,Hee.
Sandra-Ann Y.H. Wong

4957
PageID #:

Chief Judge
300 Ala Moana Blvd.
Dear Judge Mollway,
My name is Jimmy Yamamoto, a civil engineer and a friend of Albert Hee. I am aware that AI is
about to be sentenced for Tax Evasion and would like to tell you what I know about AI.
I have known AI since 2002 when we started working on the installation of fiber optic cables in
abandoned water mains and the future Network Operating Center site. I was aware that GTE did
not serve many rural areas of Hawaii and that the Native Hawaiian community made up a
significant portion of the underserved community. Since that time I learned that the Department
of Hawaiian Home Lands (DHHL) asked AI for assistance with their unserved beneficiaries and
how AI formed Sandwich Isles Communications (SIC) to provide the requested service. I
learned how SIC planned to provide the underserved DHHL communities with high-speed
internet service.
I got to know AI better while working with him and I also got to spend time with AI while doing
some volunteer work up at the Pine Spur Farm and got to underStand his commitment to help
raise the living standards of the Hawaiian community with high-speed internet service.
Besides being a brilliant businessman, AI is truly a renaissance man, with an interested in
science, literature, mathematics, grammar, cultural history and politics with expertise in most of
these subjects. Within the community, as an attendee of many charitable events and fundraisers,
I noticed that SIC is usually a participant or donor.
As I stated, AI is brilliant, but he is human and I can understand that he may have made a
mistake, or mistakes, while filing his taxes. I cannot believe that AI would engage in criminal
tax evasion because AI is not a criminal. Still, we all have to accept the decision of the jury and
for this reason I am requesting that the Court consider leniency in the sentencing of Albert Hee
for Tax Evasion. As I stated before I do not believe AI is a criminal and I do not believe he had
any criminal intent to defraud the taxpayers, therefore I do not believe his sentence should
include time in prison.
(Jimm/;famamoto
OCT 0 2 Z015

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Case 1:14-cr-00826-SOM Document 227 Filed 12/02/15 Page 1 of 200

September 11, 2015

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that his life would be shortened by incarceration, but I have no medical

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September 11, 2015

Dear Judge Mollway;

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Colonel, USMC (Ret.)

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The Honorable Susan Oki Mollway

300 Ala Moana Blvd.

September 11, 2015

We all attended Kamehameha Schools together and ended up in higher

In fact he frequently visited them

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I am obviously aware that he has been a

Heather Haunani Giugni

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September 15, 2.015

The Honorable Susan Oki Mollway

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Gina Pilialoha Giugni

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September 28, 2015

The Honorable Susan Oki Mollway

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.Lani .Ma'a .Lapilio

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}Vice Admiral Robert Kalani Ulchi Kihune, USN {Retired)

September 15, 2015

Dear Judge Mollway,

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Al's contributions to the community.

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Vice Admiral, US Navy (Retired}

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September 20, 2015

The Honorable Susan Oki Mollway

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September 15, 2015

As he explained the challenges and

We have had several employees on extended leaves of absence for personal

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Naomi Kahumoku Miyashiro, SHRM-SCP, SPHR

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September 15, 2015

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