NEW YORK — Donald Trump ally and former New York Mayor Rudy Giuliani has relinquished dozens of watches and a Mercedes once owned by movie star Lauren Bacall to two former Georgia election workers who won a $148 million defamation judgment, his lawyer said. Joseph Cammarata said in a letter filed late Friday in Manhattan federal court that the trove of watches and a ring were delivered by FedEx to a bank in Atlanta, Georgia, in the morning. The 1980 Mercedes-Benz SL 500 was turned over at an address in Hialeah, Florida, and an undisclosed amount of funds from Giuliani’s Citibank accounts were also surrendered to the two women who won the judgment, according to the letter. But Cammarata argued that forcing Giuliani to relinquish his luxury vehicle was “wholly improper” as the car should have been appraised first. If the value of the Mercedes turned out to be less than $5,500, then it should be exempt from the judgment under law, he argued in the letter. If it’s determined to be worth more than that, then it should be auctioned off, with some of the proceeds going to the two women: Ruby Freeman and her daughter, Wandrea “Shaye” Moss. “This is how the proper enforcement of these assets should work,” Cammarata wrote in bolded text. “Just ordering the vehicle to be turned over to the Plaintiffs without any appraisal has taken away Defendant’s statutory and constitutional rights.” The letter also goes on to argue that some of Giuliani’s other possessions should also be exempt from the judgment under New York and Florida law. That includes all apparel — even a shirt signed by New York Yankees legend Joe DiMaggio that is part of the judgment — and all household furniture, as well as a refrigerator, radio receiver, television set, computer, cellphone, tableware and cooking utensils, the letter stated. Cammarata noted there are also legal exemptions for jewelry with a value under $1,325 — meaning his watches and other items should also get appraised — and for “tools of trade,” including “professional instruments, furniture and library” items that don’t exceed $4,075 in value. It’s not immediately clear what else Giuliani surrendered to meet Friday’s deadline. Aaron Nathan, a lawyer for the two women, declined to comment. Cammarata, in an email, didn’t respond to follow-up questions but called Giuliani “a victim of political persecution” and said this month’s election demonstrated Americans were tired of “witch-hunts, indictments, impeachments, prosecutions, convictions, civil cases and judgments.” “The people of this great nation have spoken; my legal team and client intend to do the same,” Cammarata wrote. “We will not relent.” The former mayor’s $5 million Upper East Side apartment was among the other big-ticket items named in the judgment. On Thursday evening, Giuliani spokesperson Ted Goodman posted a video on social platform X from a FedEx store in Florida, where he showed at least 18 watches and a ring laid out on a table that he said were being turned over. “This right here folks, this is the accumulation of 60 years of hard work,” Goodman said as the video panned over the array of black, brown, gold and silver-banded timepieces. “Many of these watches hold great sentimental value, and he’s being forced to turn all these over under court order. “What’s happening is wrong,” he continued. “It’s shameful, and we must restore the integrity of the U.S. justice system.” Cammarata, in his Friday letter, asked to delay Giuliani’s January trial over the disposition of some of his assets so that he can attend President-elect Donald Trump’s inauguration. He also confirmed that he has stepped in as Giuliani’s new legal counsel after the previous attorneys asked the court’s permission this week to stop representing Giuliani, citing disagreements with him. Giuliani has claimed he was the victim of a “political vendetta” and expects to win on appeal and get back all his possessions. “This is a case of political persecution,” he said last week following an appearance in Manhattan federal court. “There isn’t a person [who] doesn’t know the judgment is ridiculous.” Representatives for Freeman and Moss said last week that they visited Giuliani’s Manhattan apartment only to discover it was cleared out well before the October deadline. Giuliani was found liable for defamation for falsely accusing Freeman and Moss of ballot fraud as he pushed Trump’s unsubstantiated election fraud allegations during the 2020 campaign. The women said they faced death threats after Giuliani accused them of sneaking in ballots in suitcases, counting ballots multiple times and tampering with voting machines.