COMPLAINT TO DENY DISCHARGE - Page 1

J ORDAN RAMIS PC
1499 SE Tech Center Place
Suite 380
Vancouver, WA 98683
Telephone: 360-567-3900 Fax: 360-567-3901




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Russell D. Garrett, WSBA #18657 HON. PAUL B. SNYDER
J ordan Ramis, P.C. Location: Vancouver
Of Attorneys for Chapter 7 Trustee Chapter: 7
1499 SE Tech Center Place, Suite 380
Vancouver, WA 98683
Telephone: (360) 567-3900
Facsimile: (360) 567-3901




UNITED STATES BANKRUPTCY COURT
FOR THE WESTERN DISTRICT OF WASHINGTON
AT TACOMA

In re:

MARK A. LEONARD,

Debtor.
No. 13-43836 - PBS


RUSSELL D. GARRETT, CHAPTER 7
TRUSTEE, FOR THE ESTATE OF MARK
A. LEONARD

Plaintiff,
v.

MARK A. LEONARD,

Defendant.


Adversary Proceeding No.

COMPLAINT TO DENY DISCHARGE
(11 U.S.C. 727 (a)(2)(A) and (a)(2)(B),
727(a)(3), 727(a)(4) and 727(a)(5))


For its Complaint against defendant Mark A. Leonard (Leonard), the
Chapter 7 Trustee (Plaintiff) alleges:
J URI SDI CTI ON AND VENUE
1. The Court has jurisdiction over this adversary proceeding pursuant to Fed. R.
Bankr. P. 7001 and 28 U.S.C. 157 and 1334.
2. The matters in controversy in this proceeding arise under 11 U.S.C. 727.
This is a core proceeding pursuant to 28 U.S.C. 157(b)(2)(H) and (b)(2)(J ).
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COMPLAINT TO DENY DISCHARGE - Page 2
J ORDAN RAMIS PC
1499 SE Tech Center Place
Suite 380
Vancouver, WA 98683
Telephone: 360-567-3900 Fax: 360-567-3901




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3. Venue in this district is proper pursuant to 28 U.S.C. 1409.
DESCRI PTI ONS OF THE PARTI ES
4. Leonard filed a voluntary Chapter 7 on 06-07-13 in the United States
Bankruptcy Court District of Washington, Case No. 13-43836-PBS (Main Case).
5. Plaintiff is the Chapter 7 Trustee in the Main Case and has standing to bring
this action.
FACTUAL ALLEGATI ONS COMMON TO ALL CLAI MS
6. At all relevant times material herein, Leonard has acted as the President of
Tytan Intl, which engaged primarily in the importation and sale of Chinese tractors and
tractor implements.
7. Tytan Intl filed Chapter 7 bankruptcy in the United States Bankruptcy Court
District of Washington on November 7, 2013, as Case No. 13-46948-BDL (Tytan
Bankruptcy). Leonard acted as the authorized agent of Tytan Intl to file the petition on
behalf of Tytan Intl and declared under penalty of perjury that the information contained in
the petition, schedules and related statement of financial affairs was true and correct.
8. In or around J une 2009, Leonard formed Tytan Holdings, Inc. (Tytan
Holdings), to operate as a publically traded holding company.
9. Tytan Holdings is denominated as a penny stock company under rules
promulgated by the U.S. Securities and Exchange Commission and listed on the OTC
Bulletin Board under the symbol TYTN PK.
10. Tytan Holdings business is, in part, to acquire agricultural equipment
manufactures and environmental technologies.
11. Tytan Holdings acquired Tytan Intl as a wholly owned subsidiary in or
around December 2009.
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COMPLAINT TO DENY DISCHARGE - Page 3
J ORDAN RAMIS PC
1499 SE Tech Center Place
Suite 380
Vancouver, WA 98683
Telephone: 360-567-3900 Fax: 360-567-3901




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12. At the time Tytan Holdings acquired Tytan Intl in or around December 2009,
Leonard was the sole shareholder of Tytan Intl.
13. As part of Tytan Holdings acquisition of Tytan Intl stock from Leonard,
Leonard transferred 50,000 preferred Series A Shares to each of his daughters, Heather S
J aeger and Holly A King for no value.
14. At all relevant times material herein, Leonard has served as Chief Executive
Officer of Tytan Holdings.
15. At all relevant times material herein, Leonard acted as the controlling
stockholder of Tytan Holdings.
16. Leonard is the majority shareholder (500,000 of the 1,000,000 shares) of the
preferred Series A stock of Tytan Holdings.
17. At all relevant times material herein, Tytan Intl and Tytan Holdings were
headquartered at 5225 Meeker Drive, Kalama, Washington 98625 (the Commercial
Property).
18. As Chief Executive Officer of Tytan Holdings, Leonard signed and issued
Consolidated Financial Statements in 2010, 2011, and 2012, which included statements that
Tytan Intl and/or Tytan Holdings owned over 1.8 million dollars in inventory and $230,242
in equipment.
19. As Chief Executive Officer of Tytan Holdings, Leonard executed each
Consolidated Financial Statement and certified that such disclosures did not contain any
untrue statement of material fact or omit to state any material fact.
20. Beginning in February 2011, Tytan Holdings engaged in a series of exchanges
under Rule 504 of Regulation D, as it relates to the Securities Act of 1933 (504
Exchanges) in which Tytan Holdings offered and sold its Common Stock to E-Lionhart and
Associates, LLC, Fairhills Capital and TJ Management, LLC.
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COMPLAINT TO DENY DISCHARGE - Page 4
J ORDAN RAMIS PC
1499 SE Tech Center Place
Suite 380
Vancouver, WA 98683
Telephone: 360-567-3900 Fax: 360-567-3901




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21. According to Leonards sworn testimony at 341(a) hearings held in both the
Main Case and subsequent 2004 examination in the Main Case held on December 20, 2013,
Tytan Holdings received only $400,000 from the 504 Exchanges.
22. According to Leonards sworn testimony at 341(a) hearing and the 2004
examination, the capital generated from the 504 Exchanges referenced in Paragraph 21 was
exclusively used to reduce corporate debt and for the purchase of new inventory.
23. According to the 2011 Consolidated Financial Statement filed by Tytan
Holdings, it raised approximately $900,000 from the 504 exchanges in 2011 and the funds
were used to purchase new inventory, increasing Tytan Holdings and/or Tytan Intls assets
by 27.9%, from $1,914,572 in 2011 to $2,447,928.
24. According to the Pacific Continental Bank statements subpoenaed by the
FDIC, approximately $725,000 from the 504 exchanges was deposited directly into Tytan
Holding and Tytan Intl bank accounts.
25. According to the Pacific Continental Bank statements, Leonard used a portion
of the funds to fund his personal expenses and caused a large portion of the funds to be wired
to various trading companies in China.
26. According to Leonards sworn testimony at 341(a) hearings and the 2004
examination, Tytan Intl stopped operating its business on or around November 7, 2013, the
date it filed bankruptcy.
27. According to Leonards sworn testimony at the same 341(a) hearings and 2004
examination, all remaining assets of Tytan Intl subject to the FDICs security interest are
properly accounted for on the Schedules in the Tytan Bankruptcy and are currently stored at
the Commercial Property.
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COMPLAINT TO DENY DISCHARGE - Page 5
J ORDAN RAMIS PC
1499 SE Tech Center Place
Suite 380
Vancouver, WA 98683
Telephone: 360-567-3900 Fax: 360-567-3901




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28. Leonard has concealed and transferred a portion of the FDICs Collateral to
SW Tractors, a business located in Chehalis, Washington and continues to import tractors
and related parts from China and conduct business.
29. As recently as November 2013 and J anuary 2014, Leonard has imported
equipment from China under the name of the Truper Corporation (Truper Corp), an entity
owned and operated by Leonard.
30. According to Leonards sworn testimony at the 341(a) hearings and 2004
examination, Truper Corp has no bank accounts, no assets and does not conduct business.
31. Leonard has represented to third parties within the past six months that Truper
Corp actively acts as an agent and importer for dealers, including Tytan Intl and Southwest
Tractors.
32. Leonard has failed to adequately disclose and testified falsely as to assets and
liabilities in the Main Case schedules, including without limitation, his ownership of a house
subject to a governmental lease near Hermisillo, Mexico, ownership of antique firearms,
transactions involving his two daughters, and an alleged security interest granted to China
National United Equipment Co., and the value and business operations of Truper Corp.
CLAI MS FOR RELI EF RELATED TO DENI AL OF DI SCHARGE
FI RST CLAI M FOR RELI EF
11 U.S.C. 727(a)(2)(A) and (a)(2)(B)
(Transfer and Concealment of Assets)
1. The Plaintiff incorporates the allegations and assertions of fact in Paragraphs
1 32 set forth above, as if fully set forth herein.
2. Leonard has, with the intent to hinder, delay or defraud, transferred, removed,
destroyed or concealed or has permitted to be transferred, removed, destroyed or concealed,
property of the Estate within one year before the date of the filing of this petition.
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COMPLAINT TO DENY DISCHARGE - Page 6
J ORDAN RAMIS PC
1499 SE Tech Center Place
Suite 380
Vancouver, WA 98683
Telephone: 360-567-3900 Fax: 360-567-3901




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3. Within the year prior to filing the Individual Bankruptcy, Leonard has with the
intent to hinder, delay or defraud, transferred, removed, destroyed or concealed or has
permitted to be transferred, removed, destroyed or concealed his own property and/or
property of the Estate.
4. Because of the foregoing, Leonards discharge should be denied.
SECOND CLAIM FOR RELIEF
11 U.S.C. 727(a)(2)(B)
(Transfer and Concealment of Assets)
1. The Plaintiff incorporates the allegations and assertions of fact in Paragraphs
1 32 set forth above, as if fully set forth herein.
2. Since the filing of the Main Case, Leonard has with the intent to hinder, delay
or defraud his creditors transferred, removed, destroyed or concealed or has permitted to be
transferred, removed, destroyed or concealed his own property.
3. Because of the foregoing, Leonards discharge should be denied.
THI RD CLAI M FOR RELI EF
11 U.S.C. 727(a)(3)
(Failure to Preserve Records)
1. The Plaintiff incorporates the allegations and assertions of fact in Paragraphs
1 32 set forth above, as if fully set forth herein.
2. Leonard has concealed, destroyed, mutilated, falsified and failed to keep and
preserve recorded information, including books, documents, records, and papers, from which to
ascertain his true financial condition and business transactions without justification.
3. Because of the foregoing, Leonards discharge should be denied.
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COMPLAINT TO DENY DISCHARGE - Page 7
J ORDAN RAMIS PC
1499 SE Tech Center Place
Suite 380
Vancouver, WA 98683
Telephone: 360-567-3900 Fax: 360-567-3901




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FOURTH CLAI M FOR RELI EF
11 U.S.C. 727(a)(4)
(False Oath)
1. The Plaintiff incorporates the allegations and assertions of fact in Paragraphs
1 32 set forth above, as if fully set forth herein.
2. Leonard has knowingly and fraudulently, in or in connection with this
proceeding, made false oaths and accounts, including without limitation failure to disclose
assets and liabilities on bankruptcy schedules signed under penalty of perjury and false
testimony at the 341 (a) hearings and 2004 examination, all of which are material facts that
Leonard had a duty to disclose.
3. The oaths were made with the specific purpose of perpetrating a fraud on the
Court, its creditors and the Plaintiff.
4. Because of the foregoing, Leonards discharge should be denied.
FI FTH CLAI M FOR RELI EF
11 U.S.C. 727(a)(5)
(Failure to Explain Loss or Deficiency)
1. The Plaintiff incorporates the allegations and assertions of fact in Paragraphs
1 32 set forth above, as if fully set forth herein.
2. Leonard has failed to explain satisfactorily the loss and deficiency of assets
including the loss of assets he had prior to the bankruptcy, the cash or proceeds he had from
the sale of stock, and other cash received pre-petition.
3. Because of the foregoing, Leonards discharge should be denied.

WHEREFORE, the Plaintiff prays for the following relief:
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COMPLAINT TO DENY DISCHARGE - Page 8
J ORDAN RAMIS PC
1499 SE Tech Center Place
Suite 380
Vancouver, WA 98683
Telephone: 360-567-3900 Fax: 360-567-3901




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A. On Plaintiffs First Claim for Relief; J udgment denying Leonards discharge
pursuant to 11 U.S.C. 727 (a)(2)(A) and (a)(2)(B).
B. On Plaintiffs Second Claim for Relief; J udgment denying Leonards discharge
pursuant to 11 U.S.C. 727 (a)(2)(B).
C. On Plaintiffs Third Claim for Relief J udgment denying Leonards discharge
pursuant to 11 U.S.C. 727(a)(3).
D. On Plaintiffs Fourth Claim for Relief J udgment denying Leonards discharge
pursuant to 11 U.S.C. 727(a)(4).
E. On Plaintiffs Fifth Claim for Relief J udgment denying Leonards discharge
pursuant to 11 U.S.C. 727(a)(5).
F. For Plaintiffs costs and disbursements incurred herein.
G. For such further relief as the Court deems just, equitable or appropriate under the
circumstances.

DATED this 20th day of February, 2014.

J ORDAN RAMIS, P.C.



By: /s/ Russell D. Garrett
Russell D. Garrett, WSBA #18657
Of Attorneys for Chapter 7 Trustee

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