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If she has proof all rent was paid, then new management cannot seek to evict her for non-payment of rent as long as she has a valid lease. If you have proof of the payments you need to present proof of the payments to new management and tell them that as you paid on time and have proof of payment any such eviction would be unlawful and you will countersue for damages for their unlawful eviction. Their issue is with old management for taking the money, it is not your problem that old management stole the money and they need to sue old management.
Same with the referral fee, if you have proof you referred the tenant and tenant is still there, this company's issue is with old management and that is who they would legally have to pursue.
If the company sues you for eviction in court after you send them that response, then you file an answer and objection to the eviction and also a countersuit for breach of lease and seek costs and damages for them pursuing the illegal eviction against you.