About five months after a jury in federal court found Mark S. Smith guilty, the former attorney had some of the convictions against him dismissed. In Chief Judge Ramona Manglona's courtroom, Smith had 26 counts of wire fraud and a charge of conspiracy to commit wire fraud thrown out.

Back in December 2021, the former Guam Housing and Urban Renewal Authority Legal Counsel was found guilty of over 30 counts of Conspiracy to Commit Wire Fraud, Wire Fraud, Theft of Government Property, Conspiracy to Commit Money Laundering, and Engaging in Monetary Transactions with Proceeds of Specified Unlawful Activity.

In March 2017 Smith along with Glenn Wong were indicted by a federal grand jury. Smith was GHURA’s legal counsel and was collecting funds as a landlord for the Section 8 Program. He concealed his conflict of interest by transferring his properties to Wong. Wong would distribute the money in various methods to pay Smith’s credit cards, loans, and other obligations.

Much of Smith's convictions still stand including two counts of money laundering of a monetary instrument, conspiracy to commit wire fraud, 25 charges of wire fraud, theft of government property, and conspiracy to commit money laundering.

Smith's sentencing will be delayed until July pending a hearing.