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Of course she knows it. There was a tape of Jimmy confessing to it which she heard in court. She never gave much of a damn because she is the one that put in the work to get the account & Howard went out of his way several times to screw her over on that deal. Remember, she put in the work getting mesa verde at a time when Hamlin was punishing her for Jimmy's nursing home commercial incident (which she didn't even know about) by putting her in the basement doing billing. She went out and hustled up that Mesa Verde account all by herself, then Hamlin rewarded her by keeping her in the basement doing billing, not even letting her work the case. Next, she decided to quit Hamlin & start her own practice, the first client she called was Mesa Verde and met with Paige. Paige sounded enthusiastic about working with her, but then Chuck scheduled a meeting with them (mesa verde) and convinced them to stay with Hamlin. Only then did Jimmy execute the "switching addresses" incident. At this point Kim had been screwed over 3 times as it pertains to HHM & Mesa Verde. I don't think she feels much guilt at all over that deal with mesa verde.
I think she probably feels bad about having to expose Chuck in court the way they did and she knows that is what led to his demise, and is torn between that and Chucks hatred of Jimmy and how badly it affected Jimmy. So a situation like the letter from Chuck creates a big time emotional conflict for her. It would have been easier had the letter painted Chuck as the asshole towards Jimmy that she knew.
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