“For transparency, the full email correspondence with Harry Samuels is published below so readers can review the exchange in its entirety.”

One of the recurring themes in the unfolding Goliath Ventures Investigation is the role of professional service providers — the accountants, tax preparers, and entity formation specialists who help build the corporate structures behind complex financial operations.

In recent correspondence, Florida-based tax preparer Harry M. Samuels has repeatedly stated that his involvement with Christopher Delgado and the Goliath entities was purely administrative. According to Samuels, his role was limited to forming companies at a client’s request, acting as a registered agent, and preparing tax returns based on records provided to him.

That explanation matters because the scale of the corporate network tied to Goliath Ventures raises obvious questions about how such a structure was built and maintained.

PDFTo better understand the scope of Samuels’ role, I reviewed not only our Full Email Correspondence after the last Blog I published, but also documents Samuels distributed to his own clients earlier this year outlining the services he provides and the strategies he recommends.

Those documents paint a more detailed picture of the work he performs.

In client communications, Samuels explains that he regularly forms corporations in multiple jurisdictions, arranges registered agents (including proxy agents), and helps clients establish additional companies in low-tax states to structure investments and move capital between entities.

When those statements are compared with the corporate structures appearing in public filings connected to the Goliath network, a legitimate question emerges:

Was Samuels merely filing paperwork — or was he helping build the corporate framework the operation relied on?

This article does not accuse Samuels of criminal conduct. Instead, it presents the correspondence, filings, and client communications side-by-side so readers can examine whether the public explanation of his role aligns with the documented record.

Because when you look closely at the paperwork, the picture that emerges is more complex than the simple administrative role that has been described.

Why Harry Samuels Became a Person of Interest

My investigation into Goliath Ventures Inc began on 1 September 2025 after I received a WhatsApp message from an individual who had been approached about investing in the company.

The message raised several concerns and included a copy of the investment contract being used to recruit investors. According to the message, Goliath Ventures was promising investors guaranteed monthly returns of between 4% and 6%, while also paying referral commissions to individuals who brought new investors into the program. The person attempting to pitch the investment opportunity to them was Mike Chmielewski.

The message also described promotional activities that appeared designed to create credibility and attract new capital. These included hosting extravagant events at the homes of high-profile individuals, including former Major League Baseball player Johnny Damon, flying prospective investors on private jets, and showcasing luxury real estate purchases. At the same time, the individual pointed out a critical issue: despite claiming to generate profits through cryptocurrency trading and liquidity pools, the company could not provide verifiable blockchain records of the trades supposedly producing these returns.

When I reviewed the investment contract attached to the message, the figures raised even more serious concerns. The document suggested investors could earn returns of up to 8% per month, numbers that immediately stood out as unrealistic. No legitimate investment operation consistently guarantees returns at that level.

After reviewing the contract myself, I analysed the document further using ChatGPT, asking it to identify potential legal and structural red flags within the agreement. The results highlighted numerous warning signs commonly associated with high-yield investment schemes and Ponzi-style structures.

At the time, investors were still receiving payments and the operation appeared to be functioning normally.

The company claimed investor funds were being deployed into cryptocurrency “liquidity pools” and other trading strategies designed to generate those returns.

For a time, the operation appeared to be thriving.

Then the withdrawals stopped.

By October, November, and December 2025, investors began reporting delays in withdrawals and increasing difficulty accessing their funds. What initially appeared to be a thriving investment opportunity quickly began to unravel.

Federal authorities eventually stepped in. A criminal complaint now alleges the operation functioned as a large-scale Ponzi scheme involving approximately $328 million.

Naturally, most of the attention has focused on Christopher Delgado, the man widely described as the architect of the scheme.

But Ponzi schemes rarely operate with just one person.

They rely on an ecosystem of promoters, service providers, and corporate infrastructure that keeps the operation functioning behind the scenes.

And that’s where the name Harry M. Samuels starts appearing.

The First Clue: GEN-Z Venture Firm

Before Goliath Ventures Inc existed, there was another company.

GEN-Z Venture Firm Inc.

Corporate records show that GEN-Z Venture Firm was the early entity that later transitioned into what eventually became Goliath Ventures.

When reviewing the incorporation records for GEN-Z Venture Firm, one name appears directly in the filing:

Registered Agent: Harry M. Samuels

A registered agent serves as the official point of contact for legal and government correspondence, receiving formal documents on behalf of a company and ensuring they are properly recorded and delivered.

In other words, from the very beginning of the corporate structure that eventually became Goliath Ventures, Harry Samuels’ name appears in the legal formation records of the entity.

PDFDocument reference:
Harry Samuels GEN-Z Venture Incorporation.pdf

The Dissolution of Goliath Ventures

Another document reveals something even more interesting.

When Goliath Ventures Inc was eventually dissolved, the official Articles of Dissolution list the person executing the filing as:

Harry M. Samuels

That detail matters.

Under corporate law, the Articles of Dissolution must be executed by someone authorized to act on behalf of the corporation.

Typically that authority comes from:

  • an officer
  • a director
  • an incorporator
  • or another individual formally authorized by the company

Yet the document shows Harry M. Samuels signing the filing that legally dissolved the company.

The records therefore confirm that Samuels was authorized to execute the official dissolution filing for Goliath Ventures Inc.

PDFDocument reference:
Harry Samuels dissolves Goliath Ventures.pdf

The Bringas Bookkeeping Puzzle

Another entity appearing in the records is Bringas Bookkeeping Corp, a Florida company associated with Nadia Bringas.

According to the corporate filings, Bringas served as the:

  • incorporator
  • officer
  • registered agent

But when the company was dissolved, something unexpected appears in the Articles of Dissolution.

The document lists:

Authorized Signer: Harry M. Samuels

If Bringas Bookkeeping was operating as an independent company separate from Samuels’ firm, the records raise an obvious point of interest.

The official dissolution filing shows Harry M. Samuels as the individual authorized to execute the document that legally terminated the company.

PDFDocument references:
Harry Samuels dissolves Bringas Bookkeeping.pdf
Bringas Bookkeeping 2025 Annual Report.pdf

The Wyoming Reappearance

Shortly after the Florida corporation was dissolved, records show that Bringas Bookkeeping resurfaced as a Wyoming entity.

The formation records include contact details associated with Harry M. Samuels.

Moving companies between jurisdictions is not unusual. Businesses frequently reorganize entities across states for tax, administrative, or regulatory reasons.

However, when the same individual appears repeatedly in formation and dissolution filings across multiple jurisdictions, it becomes part of the documented record surrounding the corporate structure.

The filings therefore raise a broader question about who was coordinating the formation, dissolution, and relocation of these entities as they moved between states.

PDFDocument reference
Harry Samuels HUBCO Bringas Bookkeeping CO Incorporation.pdf

The WOW Lottery Connection

Another entity connected to the same ecosystem is WOW Lottery Ventures LLC.

Corporate tax returns show that filings for the company were prepared by Samuels Accounting Service, based in Fort Lauderdale, Florida.

The return includes a cover letter confirming the filing was prepared by:

Samuels Accounting Service
2901 Stirling Rd Ste 307
Fort Lauderdale, Florida

PDFDocument reference
2022 Federal Corporate Return.pdf

A later filing shows the same accounting firm preparing the company’s return the following year as well.

PDFDocument reference
2023 Federal S Corporate Return.pdf

These filings confirm that Samuels Accounting Service prepared the corporate tax returns for WOW Lottery Ventures LLC.

A Court Filing Adds Another Layer

One of the more interesting documents appears in a court filing from Palm Beach County Circuit Court.

Lawyers involved in the case objected to a subpoena directed at Harry M. Samuels, arguing that the documents requested should not be produced because they are protected by accountant-client privilege.

PDFDocument reference
Subpoena-Directed-At-Harry-M-Samuels.pdf

The objection itself is notable because it indicates that financial records associated with Samuels were considered relevant enough to be requested through a subpoena, while attorneys sought to prevent their disclosure on privilege grounds.

Verifying the Claimed Resignation

In his correspondence with me, Samuels also stated that he had resigned from representing Christopher Delgado and the Goliath entities.

In several of his emails, Harry M. Samuels stated that he had resigned from representing Christopher Delgado and the Goliath entities.

At one point he wrote that he had “resigned as Registered Agent and as accountant from the Delgado organization.”

That statement raises an important procedural detail.

In both Florida and Wyoming, resigning as a registered agent is not informal. It requires a specific filing with the Secretary of State, typically called a Statement of Resignation of Registered Agent. Once submitted, the filing normally appears in the public corporate record the same day.

The resignation itself does not usually become legally effective immediately. In most cases, there is roughly a 31-day waiting period. This allows the company time to appoint a replacement registered agent so the entity is not left without an official contact for legal notices and service of process.

Because of this process, a genuine resignation typically leaves a visible filing trail in the public record.

If such a filing does not appear in the corporate record, it raises a reasonable question: was the resignation ever formally submitted to the state, or was the statement referring only to an intention to step away from the relationship?

That distinction may seem minor, but when someone emphasises that they have distanced themselves from an operation, the public filing record becomes the objective way to verify that claim.

At the time of writing, no resignation filing has been located in the available corporate records. If such a filing exists, it would likely appear in the public database maintained by the relevant Secretary of State.

The Question of Accountant-Client Privilege

The court filing referenced above raises an important legal question regarding the scope of accountant-client privilege under Florida law.

In the filing, lawyers objected to the subpoena directed at Harry M. Samuels, arguing that the requested records were protected by accountant-client privilege.

Florida does recognize such a privilege. However, the statute defining it is very specific about who qualifies as an “accountant.”

Under Florida Statute FS 90.5055, the privilege applies only to communications between a client and a person defined as an accountant.

Florida Statute FS 90.5055
https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0000-0099/0090/Sections/0090.5055.html

The statute defines an accountant as either:

  • a Certified Public Accountant (CPA)
  • or a public accountant licensed under Florida law

The licensing requirements governing public accountants appear in Chapter 473 of the Florida Statutes.

One section in particular — FS 473.322 — makes clear that a person may not practice public accounting or use titles such as Certified Public Accountant or Public Accountant unless they hold an active license issued under that chapter.

Florida Statute FS 473.322
https://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0400-0499/0473/Sections/0473.322.html

Historically, Florida recognized the designation public accountant, but that credential has largely been phased out, with those individuals effectively grandfathered into the system.

Available records indicate that Harry Samuels operates as a paid tax preparer holding a PTIN (Preparer Tax Identification Number) but does not appear to hold a CPA license or another credential regulated under Chapter 473.

That distinction matters because the accountant-client privilege described in FS 90.5055 applies specifically to licensed CPAs and public accountants operating under Chapter 473.

Tax preparers who are not licensed under that framework may still be subject to confidentiality rules under federal law, including Internal Revenue Code §7216, which limits disclosure of tax return information obtained during the preparation of a return.

However, those rules are significantly narrower than attorney-client privilege or the accountant-client privilege recognized under Florida law for licensed CPAs.

They primarily protect tax return information itself, not broader discussions about business relationships, entity formation, or corporate structures.

Timeline of Events

Based on the available documents, the following timeline begins to emerge.

2021
GEN-Z Venture Firm Inc incorporated
Registered Agent listed as Harry M. Samuels

2022
Corporate tax return prepared by Samuels Accounting Service for WOW Lottery Ventures LLC

2023
Additional corporate tax return prepared by Samuels Accounting Service

2025
Bringas Bookkeeping Corp dissolved
Authorized signer listed as Harry M. Samuels

September 2025
Goliath Ventures Inc dissolved
Dissolution filing signed by Harry M. Samuels

December 2025
Court filing shows lawyers attempting to block a subpoena for records held by Harry M. Samuels

The Corporate Network

Based on the available filings, the documents show a network of entities connected through corporate records and professional services.

Christopher Delgado
│
Goliath Ventures Inc
│
GEN-Z Venture Firm Inc
│
Registered Agent: Harry M. Samuels

WOW Lottery Ventures LLC
│
Corporate tax filings prepared by Samuels Accounting Service

Bringas Bookkeeping Corp
│
Owned by Nadia Bringas
│
Dissolution filing executed by Harry M. Samuels

Bringas Bookkeeping (Wyoming Entity)
│
Formation records include contact details associated with Harry M. Samuels

The Question the Documents Raise

None of the documents presented in this article prove criminal wrongdoing by Harry M. Samuels.

What they do show, however, is that his name appears repeatedly inside the corporate framework of companies connected to the Goliath ecosystem.

Across multiple filings, Samuels appears not only as a tax preparer but also in roles such as:

  • Registered Agent
  • Authorized signer on corporate dissolutions
  • Tax preparer for multiple entities
  • A figure whose records were significant enough for lawyers to attempt to shield them through claims of accountant-client privilege

Individually, each of these roles may appear administrative.

Taken together, however, they place Samuels inside the structural framework of the very companies now linked to one of the largest alleged Ponzi schemes currently under federal investigation.

The record presented here is not speculation. It is drawn directly from corporate filings, tax returns, dissolution records, and court documents — many of which are published below for readers to examine themselves.

Harry Samuels has described his role as that of “just a pen pusher.”

But the documents tell a more complicated story.

They show his name appearing repeatedly inside the legal and financial infrastructure surrounding the entities tied to Goliath Ventures.

That does not prove wrongdoing.

But it does raise an important question.

Was Harry Samuels merely preparing tax returns… or was he helping build the corporate infrastructure behind the network of companies now linked to the alleged $328 million Goliath scheme?

The documents presented in this article allow readers to examine that question for themselves.

Supporting Documents

Readers are encouraged to review the source documents referenced throughout this article.

What Harry Samuels Tells His Own Clients

Two letters circulated by Harry Samuels to his own clients in 2025 provide additional insight into the services he offers and the type of financial structuring advice he provides.

In the 2025 Small Business Addendum Letter, Samuels describes services that go well beyond simply preparing tax returns. In that letter he explains that he can assist clients with forming corporations across multiple jurisdictions and arranging registered agents to support those entities.

The letter states:

“I can form a corporation in any state and can serve as the Registered Agent either directly or through the use of a ‘proxy’.”

He also advises clients that if they have excess capital, they may wish to establish additional corporations in tax-friendly jurisdictions in order to structure investments or move capital between entities.

This description of services is notable because it aligns closely with the types of multi-entity corporate structures that appear in the public filings tied to Goliath Ventures Inc., Bringas Bookkeeping Corp., WOW Lottery Ventures LLC, and other related entities appearing across Florida and Wyoming corporate records.

PDF

Document reference
2025 Small Business Addendum Letter.pdf

In the same 2025 Small Business Addendum, Samuels advises that certain personal expenditures — including things like vacations or home renovations — may be paid through corporate accounts rather than personally. The letter states:

“The same applies to large, unexpected or extraneous costs, such as vacations, home renovations, etc. While these are not deductible, it makes more sense to use company money.”

Advice like this takes on additional significance when viewed alongside the spending patterns that later surfaced around Goliath Ventures. Public records and federal court filings cited in earlier reporting describe a portfolio of luxury assets associated with Christopher Delgado, including vehicles such as a Rolls-Royce Ghost, Lamborghini Huracán, Bentley Bentayga, and Rolls-Royce Cullinan, along with an extensive collection of high-end watches and jewelry from brands such as Rolex, Audemars Piguet, and Jacob & Co.

Prosecutors estimate the value of these vehicles, watches, and jewelry at several million dollars.

Samuels’ letter offers this advice in general terms and does not reference any specific client. However, it explicitly suggests that large personal expenditures may be paid through corporate accounts rather than personally.

When written advice about routing major personal expenses through company funds appears alongside millions of dollars in luxury assets documented in federal filings, it naturally raises a question:

Were these corporate structures merely administrative tools — or were they part of the financial framework that helped support a luxury lifestyle?

Crypto Reporting and Client Advice

Another document circulated to Samuels’ clients provides further insight into the type of financial activity he was advising on.

PDFIn his January 2025 Tax Season Letter, Samuels warned clients that the Internal Revenue Service was increasing scrutiny of cryptocurrency activity and emphasized the importance of properly reporting all crypto transactions.

The letter states:

“As was expected last year, the IRS is ramping up the review of all Crypto transactions. If you are buying to accumulate, mining, trading, or selling crypto, you MUST report the transactions.”

On its own, that advice is standard guidance from a tax professional.

However, in the context of Goliath Ventures — which allegedly told investors that funds were being deployed into cryptocurrency liquidity pools — the reference becomes more relevant.

It indicates that Samuels was already working with clients engaged in cryptocurrency-related transactions and was aware of the reporting requirements surrounding them.

The letter therefore adds another piece of context to the broader picture emerging from the corporate records.

Putting the Pieces Together

When viewed individually, each of the documents discussed in this article may appear routine.

Companies are formed and dissolved every day.
Accountants prepare tax returns for thousands of businesses.
Corporate entities often move between jurisdictions for legitimate tax or administrative reasons.

But investigative work rarely revolves around a single document.

Instead, it involves looking at patterns across many records.

In the case of the entities connected to Christopher Delgado and the Goliath Ventures network, those records show a series of recurring appearances by the same individual inside the corporate framework.

Across multiple filings, Harry M. Samuels appears as:

  • a registered agent involved in early corporate formation
  • an authorized signer on dissolution filings
  • the tax preparer for several related companies
  • the subject of a subpoena dispute involving accountant-client privilege

At the same time, Samuels’ own client communications describe services that include forming corporations across multiple jurisdictions, arranging registered agents, and helping clients structure additional entities to manage capital and investments.

None of this, by itself, establishes wrongdoing.

But together the documents reveal a consistent presence within the corporate infrastructure surrounding companies tied to the Goliath ecosystem.

For now, the filings simply form part of the public record.

As investigations into the collapse of Goliath Ventures Inc continue, those records may help investigators understand how the corporate structures behind the operation were formed, maintained, and ultimately dissolved.

And as with many investigations, the paperwork often tells a story long before the full picture becomes clear.

Disclaimer: How This Investigation Was Conducted

This investigation relies entirely on OSINT — Open Source Intelligence — meaning every claim made here is based on publicly available records, archived web pages, corporate filings, domain data, social media activity, and open blockchain transactions. No private data, hacking, or unlawful access methods were used. OSINT is a powerful and ethical tool for exposing scams without violating privacy laws or overstepping legal boundaries.

About the Author

I’m DANNY DE HEK, a New Zealand–based YouTuber, investigative journalist, and OSINT researcher. I name and shame individuals promoting or marketing fraudulent schemes through my YOUTUBE CHANNEL. Every video I produce exposes the people behind scams, Ponzi schemes, and MLM frauds — holding them accountable in public.

My PODCAST is an extension of that work. It’s distributed across 18 major platforms — including Apple Podcasts, Spotify, Amazon Music, YouTube, and iHeartRadio — so when scammers try to hide, my content follows them everywhere. If you prefer listening to my investigations instead of watching, you’ll find them on every major podcast service.

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