Petition Date Fixes Amount of Defendant's Subsequent New Value

 Authored by Jeffrey R. Waxman
This article was originally published in American Bankruptcy Institute Journal, Vol. XXXIII, No. 3, March 2014.

The ABI Journal published a pair of articles in the March 2012 issue addressing the U.S. Bankruptcy Court for the District of Delaware’s decision in Friedman’s Liquidating Trust v. Roth Staffing Companies LP . This article provides an update following the recent decision of the Court of Appeals for the Third Circuit affirming the decisions of the bankruptcy and district courts.


To view the full article, click here.

Happy Holidays to Preference Defendants: Third Circuit Holds Post-Petition Payments Do Not Reduce New Value Defense in Subsequent Preference Action

In this precedential decision by the United States Court of Appeals for the Third Circuit, the Court in Friedman’s Liquidating Trust v. Roth Staffing Companies LP (Case No. 13-1712) held that “where ‘an otherwise unavoidable transfer’ is made after the filing of a bankruptcy petition, it does not affect the new value defense.”

The opinion, filed December 24, 2013, examined closely two prior decisions of the Circuit: In re New York City Shoes, 880 F.2d 679 (3d Cir. 1989) and In re Winstar Communications, Inc.,  554 F.3d 382 (3d Cir. 2009).  The recent opinion found that the language of the new value test in New York City Shoes was mere dicta.  The Court also recognized that in the Winstar case, the Court had called the New York City Shoes dicta a “holding.”  However, the Court noted that articulation of the new value three-part test in New York City Shoes was wholly unnecessary to the decision either in that case or in Winstar.  Accordingly, the Friedman’s Court found that it was not bound by either decision.

In its analysis, the Court focused on the “contextual indicators” in the Code that point to the petition date as being the operative cutoff date for the new value defense.  First, the Court noted that Section 547 is captioned “Preferences” and concerns transfers made during that time period.  “It would make sense that the calculation of the amount of the preference, and application of any new value reduced by subsequent transfers, would relate to that time period.”

The Court also agreed that the “hypothetical liquidation test” was to be performed as of the petition date.  That too, points to the cutoff period being the petition date for purposes of calculating new value.

Likewise, the Court found persuasive the fact that the statute of limitations for preference actions begins to run as of the petition date.  This “suggests that the calculation of preference liability should remain constant post-petition.”  To hold otherwise means that the “calculation of preference liability could change depending on when the preference avoidance action was filed.”

The Court also examined the policies behind Section 547 of the Code, including the policy of encouraging trade creditors to continue deadline with troubled debtors, and to treat fairly those creditors who have replenished the estate after receiving transfers.  Notably, the Court rejected the Liquidating Trust’s “double dipping” argument, i.e. the argument that the creditor, post-petition, receives payment and yet, at the same time gets to use the invoices (which were unpaid on the petition date) as new value.  The Court noted that such an argument was misleading, as it implied that the creditor, when paid post-petition, was paid for goods or services never delivered or received.

This is a decision well worth a full read.  Accordingly, we have attached a copy here.  Happy Holidays.

Friedman's Liquidating Trust v. Roth Staffing Companies LP (In re Friedman's Inc.), Case No. 13-1712 (3d Cir.)  

Excess Insurers Have Standing In Bankruptcy Court To Object To A Plan Of Reorganization Where The Plan Process Resulted In Additional Potential Liability For The Insurers

Hartford Accident and Indemnity Company, et al. v. Global Industrial Technologies, Inc., et al. (In re Global Industrial Technologies, Inc.), Case No. 08-3650 (3d Cir. May 4, 2011) (C.J. McKee, J. Scirica, J. Ambro, J. Fuentes, J. Smith, J. Fisher, J. Chagares, J. Jordan, J. Vanaskie, J. Nygaard)

One vote separated the Third Circuit from splitting directly down the middle in its 6-4 determination that Hartford Accident and Indemnity Company, First State Insurance Company, and Twin City Fire Insurance Company (collectively, “Hartford”), as well as Century Indemnity Company and Westchester Fire Insurance Company (collectively, “Century”) had standing to challenge the confirmation of a plan of reorganization filed by Global Industrial Technologies, Inc. (“GIT”).  The appellants were comprised of Hartford, Century, and various related American International Group, Inc. (“AIG”) entities, while the appellees included GIT, the Official Committee of Asbestos Creditors and Unsecured Trade Creditors, and the Legal Representatives for Future Asbestos and Silica Claimants.  Consistent with the Third Circuit’s opinion, arguments made by any of the appellees will simply be attributed to GIT for simplification and convenience.

In sum, the majority held that “when a federal court gives its approval to a plan that allows a party to put its hands into other people’s pockets, the ones with the pockets are entitled to be fully heard and to have their legitimate objections addressed.”

Factual Background

GIT was a publicly traded holding company for several businesses, including manufacturers and sellers of refractory products, which are “construction-type materials specifically designed and manufactured for use in high-temperature applications.”  One such manufacturer – A.P. Green Industries, Inc. (“APG”) – was purchased by GIT in 1998.  However, APG used asbestos in some of its products prior to 1976, subjecting APG to voluminous asbestos litigation.  To a lesser degree, APG was also the subject of silica-related personal injury claims – in fact, as of February 2002, APG was defending a single class action suit consisting of 169 claims.

In February of 2002, GIT, APG, and certain related entities (collectively, the “Debtors”) filed for protection under Chapter 11 of the Bankruptcy Code.  The proposed plan of reorganization (the “Plan”) called for, in relevant part, entry of an injunction (the “Silica Injunction”) channeling silica-related claims to a silica trust (the “APG Silica Trust”), as well as an asbestos injunction (The “Asbestos Injunction”) which would channel all asbestos claims into a trust specifically created to address and resolve such claims (the “APG Asbestos Trust” and, together with the APG Silica Trust, the “Trusts”).  Hartford and Century were among the insurers whose policies were to be assigned to APG Silica Trust.

In exploring whether the silica-related liability was sufficiently onerous to jeopardize the Debtors’ reorganization if not resolved via the APG Silica Trust and the Silica Injunction, the Debtors obtained a list of silica claimants from another company’s bankruptcy and then solicited confirmation votes from those claimants’ counsel.  An explosion of silica claims ensued, with a total of 5,125 votes being cast on the Debtors’ Plan on behalf of persons alleging that APG was responsible for their claimed silica- related injuries.

Hartford, Century and AIG objected to the Plan, asserting that the APG Silica Trust and the Silica Injunction were the products of collusion with the asbestos claimants’ counsel and were neither necessary nor appropriate for the debtors’ successful reorganization.  Hartford, Century and AIG took particular issue with the following elements of the silica claims: (1) of the silica claims filed, 56.9% included diagnoses by a physician or facility that was banned in an asbestos bankruptcy for a separate entity (the “Manville Bankruptcy”); and (2) more than half of the silica claims were based upon diagnostic methods which were categorized in the Manville Bankruptcy as “rang[ing] from questionable to abysmal.  In total, Hartford, Century and AIG questioned the legitimacy of 91.5% of the silica claims made against the Debtors.

In response to these concerns, the Bankruptcy Court requested additional information from the silica claimants regarding their diagnoses and exposure to APG’s silica products, and the claims determined to be at issue dropped from 5,125 to around 4,600.  Ultimately, however, the Bankruptcy Court concluded that the APG Silica Trust and the Silica Injunction were necessary to the Debtors’ reorganization and confirmed the Plan on November 14, 2007. 
Moreover, the Bankruptcy Court determined that that Hartford and Century lacked standing to object to the Plan because: (1) the assignment of the insurance policies in contravention of the terms therein was not injurious because both the Bankruptcy Code and state law rendered those provisions a nullity; (2) any potential financial harm arising out of the assignments was too speculative as Hartford and Century made no contribution to the APG Silica Trust and retained their coverage and contractual defenses under the terms of the Plan.  As a creditor, AIG’s standing was not contested.
The District Court affirmed the Bankruptcy Court’s confirmation of the Plan and its determination that Hartford and Century lacked standing to challenge the Plan.

Though presented with two separate issues regarding Hartford and Century’s standing – first, whether Hartford and Century had standing to object to confirmation of the Plan and second whether Hartford and Century had standing to appeal the confirmation ruling – the Third Circuit held that its determination that Hartford and Century had standing to contest confirmation of the Plan and resulting remand of the proceeding might aid in the resolution of the other issues and thus declined to determine the issue of appellate standing.  As indicated above, the majority concluded that Hartford and Century had presented sufficient evidence of the requisite “specific, identifiable trifle of injury and thus had standing to challenge the Plan.

Concerned with the potentially broad reach of the majority’s opinion, Judge Nygaard composed a dissent, in which Judges Fuentes, Fisher, and Scirica joined, citing the preservation of Hartford and Century’s contractual rights and the Third Circuit’s opinion in Combustion Engineering in support of their conclusion that Hartford and Century had not suffered any injury which might entitle them to object to the Plan.  A breakdown of the division of the judges is as follows:

                        Majority                                                                                 Dissent
            Chief Judge McKee                                                          Judge Nygaard (author)
                Judge Ambro                                                                         Judge Scirica
                Judge Smith                                                                         Judge Fuentes
              Judge Chagares                                                                     Judge Fisher
           Judge Jordan (author)
              Judge Vanaskie


The majority determined that the dramatic increase in silica-related claims resulting from the plan confirmation process, in conjunction with the allegations of collusion between the Debtors and the silica claimants – which found support in the record – were sufficient to establish the injury required for standing.  In order to object to the confirmation of a plan of reorganization in the Bankruptcy Court, a party must meet the Article III requirements for standing that litigants in all federal cases face.  That is, they must demonstrate an “injury in fact” that is “concrete”, “distinct and palpable” and “actual or imminent.” 

The majority then examined standing as it related, in particular, to bankruptcy cases.  Observing that 11 U.S.C. § 1109(b), which also addresses standing in the Bankruptcy Court, “has been construed to create a broad right of participation in Chapter 11 cases,” the majority amplified its previously established “party in interest” test with the Seventh Circuit’s bankruptcy-specific determination that a party in interest is “anyone who has a legally protected interest that could be affected by a bankruptcy proceeding.”

This determination – as well as the majority’s subsequent clarifications – effectively put to rest the notion that the “party in interest” requirement in the context of a bankruptcy is “more exacting” than the constitutional injury-in-fact requirement.

Hartford and Century argued that they qualified as parties in interest because they were the funding sources who would have to address the liabilities of the APG Silica Trust, giving them a personal – and certainly more than a trifling – stake in whether the Plan was approved.  GIT contended that Hartford and Century lacked standing because the Plan preserved their coverage defenses and therefore was “insurance neutral,” making pecuniary injury arising out of the Plan too speculative to establish standing.

First, the majority found that the Plan at issue was not, in fact, “insurance neutral,” despite the attempt to follow the language of a Plan which was determined to be insurance neutral by the Third Circuit in Combustion Engineering.  Unlike the Plan in Combustion Engineering, which “neither increased the insurer’s pre-petition obligations nor impaired their pre-petition contractual rights under the insurance policies”, the Plan at issue appeared “to have staggeringly increased – by more than 27 times – the pre-petition liability exposure.” 

Second, the majority held that the Plan’s adverse effects on Hartford and Century were not too speculative to be recognized.  Citing the Supreme Court opinion of Clinton v. City of New York, the majority discarded the argument that Hartford and Century’s injuries’ contingent status rendered them incognizable, and focused instead on the “explosion of new [silica-related] claims” and the resultant “entirely new set of administrative costs” associated therewith, as well as the allegations of collusion surrounding the creation of the APG Silica Trust, which implicated the integrity of the bankruptcy process and with respect to which Hartford, Century, and other insurers slated to provide coverage to the APG Silica Trust were the only ones with the incentive to explore and challenge these “profoundly serious charge[s]”. 

The majority was not swayed by the fact that the Bankruptcy Court had considered Hartford and Century’s arguments, reasoning that the ability to participate fully as a party would provide Hartford and Century with an opportunity to more fully flesh out and present their concerns.


The concerns of the dissenting judges are set forth clearly and concisely in the first sentence of their opinion and are as follows: that “[t]he majority’s grant of standing to parties who have no injury, either actual or contingent, is a departure from the well-established requisite of an injury in fact, and it has broad deleterious implications for the jurisprudence of Article III standing.”  In sum, the dissent rests on the fact that the Plan preserved Hartford and Century’s contractual rights, and that any additional liability which Hartford and Century now face is simply “another way of describing the leitmotif of the insurance industry within its normal course of business.”

District Court Affirms That Mutuality Requirement For Setoff Under 11 U.S.C. § 553 Cannot Be Supplied By A Multi-Party Agreement Contemplating A Triangular Setoff

Chevron Prods. Co. v. SemCrude, L.P., Case No. 08-11525 (BLS), C.A. No. 09-288 (JJF) (April 30, 2010) (J. Farnan)

Chevron Products Company (“Chevron”) sought relief from the automatic stay (the “Motion for Relief From Stay”) to exercise its contractual right to setoff against certain claims and debts with SemCrude, L.P., SemFuel, L.P., and SemStream, L.P. (collectively the “Debtors”).  On January 9, 2009, the Bankruptcy Court for the District of Delaware (“Bankruptcy Court”), in an order by Judge Shannon, denied the relief sought, holding that no exception to the “mutuality” requirement under § 553 applied.  Chevron filed a motion for reconsideration (the “Motion for Reconsideration”), raising for the first time the safe harbor protections provided under 11 U.S.C. §§ 362(b)(6), (17), (27), 556, 560, and 561.  On March 19, 2009, the Court denied Chevron’s Motion for Reconsideration

On Appeal, the District Court held that the Bankruptcy Court correctly denied both the Motion for Relief From Stay and the Motion for Reconsideration.

First, the District Court affirmed the Bankruptcy Court’s denial of Chevron’s Motion for Relief From Stay, reasoning that the District Court correctly concluded that “a ‘contract exception’ to the mutuality requirement does not exist based upon the plain language of Section 553.”  This decision is notable because multiple courts and the predominant bankruptcy treatise, Collier on Bankruptcy, say otherwise.  See, e.g., 5 COLLIER ON BANKRUPTCY ¶ 553.03[3][b][ii] (Alan N. Resnick & Henry J. Sommer eds., 16th ed.) (“[I]f the parties all agree in a prepetition contract that a setoff may be taken between A, B and C, then the agreement may be enforced in bankruptcy to the extent it is enforceable under applicable nonbankruptcy law.”); Schechter v. Acme Screw Co. (In re Assured Fastener Prods. Corp.), 773 F.2d 105, 106-07 (7th Cir. 1985); Bloor v. Shapiro, 32 B.R. 993, 1001-02 (S.D.N.Y. 1983); In re Virginia Block Clo., 16 B.R. 560, 562 (W.D. Va. 1981).

The District Court also agreed with the Bankruptcy Court that no contractual exception to the mutuality requirement existed “based upon the plain language of Section 553.”  The District Court agreed that “this conclusion is also consistent with the primary goal of the Bankruptcy Code to ensure equal and fair treatment among similarly situated creditors.”

Second, the District Court affirmed the Bankruptcy Court’s denial of Chevron’s Motion for Reconsideration because Chevron failed to present the safe harbor legal theory in its initial Motion for Relief From Stay, and “[r]econsideration is not a proper vehicle to advance new legal theories or introduce already available evidence.”

District Court Applies FRCP 59(e) In Denying Trustee's Motion To Alter Or Amend Judgment And Amend Complaint

Jeoffrey L. Burtch, Chapter 7 Trustee, Factory 2-U Stores, Inc. et al., v. Milberg Factors, Inc., C.A. No. 07-556-JJF-LPS (D.Del. June 4, 2010) (Farnan, J.)

Plaintiff Jeoffrey L. Burtch (“Plaintiff” or Burtch”) is the Chapter 7 Trustee for Factory 2-U Stores, Inc. and its affiliates (collectively, “Factory 2-U”).  The eight defendants (“Defendants”) are engaged in the business of “factoring”.  Plaintiff filed a complaint against Defendants asserting four claims arising from alleged violations of the Sherman Act (“Complaint”).  Defendants moved to dismiss the Complaint.  Magistrate Judge Stark issued a “Report and Recommendation Regarding Motion to Dismiss the Complaint” on March 30, 2009 that was adopted by the District Court.  The District Court then entered an Order dismissing the Complaint.   Plaintiff sought to reopen the Order dismissing his Complaint and sought leave to file an Amended Complaint.

The Court was confronted with the issue of whether to apply Fed. R. Civ. P. 15(a) or Fed. R. Civ. P. 59(e) to decide Plaintiff’s Motion.  Plaintiff contended that his request for leave to amend should be governed by Fed. R. Civ. P. 15(a), which provides that leave to amend should be freely granted.  In response, Defendants contended that Plaintiff’s Motion was governed by the more restrictive requirements of Fed. R. Civ. P. 59(e).  In the alternative Defendants contended that Plaintiff’s proposed amendments were futile.  Defendants contended that the Amended Complaint also failed to meet the “plausibility test” articulated by the Supreme Court in Bell Atlantic Corp. v. Twombly, 550 U.S. 544 (2007).  The District Court did not reach issues regarding futility of the Complaint, because it agreed with Defendants on the application of Rule 59(e) to this case.

Plaintiff argued that Rule 15(a) applied and relied upon Fletcher-Harlee v. Pote Concrete Contractors, Inc., 482 F.3d 247(3d Cir. 2007).  Fletcher-Harlee provides that Rule 15(a) amendments may “be freely given when justice so requires.”  Id. at 253.  In contrast, Defendants pointed to the more recent Third Circuit decision of Walsh v. Quinn, 327 Fed. Appx. 353 (3d Cir. 2009), in which the Third Circuit concluded that Rule 59 and/or Rule 60 governs post-judgment requests for leave to amend.  Walsh relies, at least in part, upon Ahmed v. Dragovich, 297 F.3d 201, 207 (3d Cir. 2002).

While Walsh is an unpublished, non-precedential decision, Judge Farnan was persuaded by the reasoning of Walsh and Ahmed that the liberality of Rule 15(a) should not apply until the judgment is set aside or vacated under Rule 59 or Rule 60.  Accordingly, the Court applied Rule 59(e) to determine whether the judgment should be reopened.

Rule 59(e) is a difficult standard to meet.  A motion pursuant to Rule 59(e) may only be granted if the Court is presented with: (1) an intervening change in the controlling law; (2) the availability of new evidence; or (3) the need to correct a clear error of law or fact or to prevent manifest injustice.  Max’s Seafood Café v. Quinteros, 176 F.3d 669, 677 (3d Cir. 1999).  Plaintiff failed to demonstrate any of the requirements of Rule 59(e) and accordingly, the Court denied Plaintiff’s Motion.

Plaintiff has appealed this decision to the United States Court of Appeals for the Third Circuit.

Eigen, Inc. Seeks Protection from Creditors

On March 30, 2010, Eigen, Inc. a developer of imaging tools and products for healthcare professionals, filed for chapter 11 protection in Delaware. The petition lists assets and liabilities of between $10-50 million each.

According to the declaration filed in support of the case by Richard Edick, Chief Restructuring Officer of the debtor, Eigen products have, for more than 30 years, allowed physicians to obtain high-definition views of moving image studies. Mr. Edick counts the debtor’s intellectual property for such products as perhaps its most valuable asset.


Mr. Edick indicates that the debtor’s lender had attempted to commence an asset sale prior to the filing under Article 9 of the UCC. Certain of the debtor’s former employees were able to obtain a temporary restraining order blocking the sale. Under the circumstances, the lender was unwilling to fund the debtor any further and the debtor was unable to obtain any equity investment which prompted the filing.


The case has been assigned to The Honorable Peter J. Walsh, and has been docketed as Case No. 10-11061.

Successor Trustee Of A Trust Is Not A "Transferee" For Purposes Of 11 U.S.C. § 550

Mervyn’s LLC v. Lubert-Adler Group IV, LLC (In re Mervyn’s Holdings, LLC), Adv. Pro. No. 08-51402 (KG) (March 12, 2010) (K. Gross).

The Official Committee of Unsecured Creditors (the “Committee”) asserted a subsequent transferee claim pursuant to 11 U.S.C. § 550(a)(2) against Bank of America (in its capacity as successor trustee of a trust) to recover certain liens granted to the former trustee on transferred real estate. Due to numerous omissions in the original Complaint, which Bank of America addressed in a timely filed motion to dismiss, the Committee sought to amend its Complaint. Bank of America opposed the amendments, arguing that they would prove futile because Bank of America was not a “transferee” for purposes of 11 U.S.C. § 550.


The Court agreed with Bank of America, denying the Committee’s Motion to Amend as futile and granting Bank of America’s Motion to Dismiss.

The Committee argued that: (1) Bank of America constituted a “transferee” for purposes of § 550; (2) all of the transactions surrounding the sale of property should be collapsed in order to infer constructive fraud by Bank of America; and (3) Bank of America had constructive knowledge of the events surrounding the sale of property and therefore was a party to the constructively fraudulent conveyance.

First, the Court held that Bank of America was not a “transferee” for purposes of § 550 because its status as a trustee rendered it a mere conduit, akin to a courier or an intermediary, and not one with “dominion and control” as required under the applicable case law. Remarking that the term “transferee” is neither defined in the Bankruptcy Code nor discussed in the legislative history of Section 550, the Court adopted the “dominion and control” test set forth in In re Factory 2-U Stores, Inc., 2007 WL 2698207, at *3 (Bankr. D. Del. Sept. 11, 2007), which requires a transferee to have “dominion over the money or other asset [and] the right to put the money to one’s own purposes.” The Court reasoned that having possession over funds does not automatically render one a transferee of funds, especially where the entity in possession receives no benefit from said transfer and is holding the funds for the sole purpose of later making those funds available to a third party. Accordingly, the Court held that Bank of America was not a “transferee.”


Second, the Court concluded that the transactions surrounding the sale of property should not be collapsed because the Complaint was devoid of allegations of actual or constructive fraud as to Bank of America, or any involvement of Bank of America in the questioned transaction.


Third, because the Committee failed to identify the amounts of the transfers at issue or name a proper transferee acting in a non-trustee capacity, the Court held that the Complaint failed to state a valid fraudulent conveyance claim.


Accordingly, for the reasons articulated above, the Motion to Dismiss was granted and the Motion to Amend was denied.

Delaware Chapter 11 Filings - 2009

Commercial Chapter 11 case filings in the United States Bankruptcy Court for the District of Delaware in 2009:

Case Number Debtor Name Date Filed Judge Assigned to Case
09-10001-KG RPG Holdings, Inc. 1/2/2009 Gross
09-10002-KG Recycled Paper Greetings, Inc. 1/2/2009 Gross
09-10003-KG Recycled Paper Greetings Canada, Inc. 1/2/2009 Gross
09-10004-KG Barnyard Industries, Inc. 1/2/2009 Gross
09-10006-CSS Broadstripe, LLC 1/2/2009 Sontchi
09-10008-CSS Broadstripe Capital, LLC 1/2/2009 Sontchi
09-10009-CSS MDM Systems Northwest, L.L.C. 1/2/2009 Sontchi
09-10010-CSS Summit Cablevision, L.P. 1/2/2009 Sontchi
09-10011-CSS CP NW1, L.L.C. 1/2/2009 Sontchi
09-10012-CSS CP NW2, L.L.C. 1/2/2009 Sontchi
09-10015-KG Blue Tulip Corporation 1/5/2009 Gross
09-10019-KJC Interlake Material Handling, Inc. and United Fixtures Company, Inc. 1/5/2009 Carey
09-10020-KJC United Fixtures Company, Inc. 1/5/2009 Carey
09-10021-KJC UFC Interlake Holding Co. 1/5/2009 Carey
09-10022-KJC Conco-Tellus, Inc. 1/5/2009 Carey
09-10027-KG 3955 E Charleston Blvd, LLC, a Delaware Limited Li 1/5/2009 Gross
09-10034-PJW Belton Town Center Acquisition LLC 1/6/2009 Walsh
09-10035-PJW DBSI Broadway Plaza LeaseCo LLC 1/6/2009 Walsh
09-10036-PJW DBSI Collins Offices LLC 1/6/2009 Walsh
09-10037-PJW DBSI Development Services LLC 1/6/2009 Walsh
09-10038-PJW DBSI Flowood Plaza LLC 1/6/2009 Walsh
09-10039-PJW DBSI Land Development LLC 1/6/2009 Walsh
09-10040-PJW DBSI Lexington LLC 1/6/2009 Walsh
09-10041-PJW DBSI Meridian 184 LLC 1/6/2009 Walsh
09-10042-PJW DBSI One Hernando Center North LLC 1/6/2009 Walsh
09-10043-PJW DBSI Republic LeaseCo LLC 1/6/2009 Walsh
09-10044-PJW South Cavanaugh LLC 1/6/2009 Walsh
09-10045-PJW DBSI 121/Alma Land L.P. 1/6/2009 Walsh
09-10046-PJW DBSI 121/Alma LLC 1/6/2009 Walsh
09-10059-PJW Merisant Worldwide, Inc. 1/9/2009 Walsh
09-10060-PJW Merisant Company 1/9/2009 Walsh
09-10061-PJW Merisant Foreign Holdings I, Inc. 1/9/2009 Walsh
09-10062-PJW Merisant US, Inc. 1/9/2009 Walsh
09-10063-PJW Whole Earth Sweetener Company LLC 1/9/2009 Walsh
09-10064-PJW Whole Earth Foreign Holdings LLC 1/9/2009 Walsh
09-10066-KG N871DP, LLC 1/9/2009 Gross
09-10080-PJW FOR 1031 Broadway Plaza LLC 1/9/2009 Walsh
09-10081-PJW Florissant Market Place Acquisition LLC 1/9/2009 Walsh
09-10082-BLS Arbios Systems, Inc. 1/9/2009 Shannon
09-10087-PJW Retail Pro, Inc. 1/10/2009 Walsh
09-10088-PJW Page Digital, Incorporated 1/10/2009 Walsh
09-10089-PJW IP Retail Technologies International, Inc. 1/10/2009 Walsh
09-10090-PJW Sabica Ventures, Inc. 1/10/2009 Walsh
09-10124-CSS Goody's, LLC, et al., 1/13/2009 Sontchi
09-10125-CSS New SYDOOG LLC 1/13/2009 Sontchi
09-10126-CSS New Trebor of TN, LLC 1/14/2009 Sontchi
09-10127-CSS New GOFAMCLO LLC 1/14/2009 Sontchi
09-10128-CSS New Goodys Giftco, LLC 1/14/2009 Sontchi
09-10129-CSS New Goody's MS, L.P. 1/14/2009 Sontchi
09-10130-CSS New GFCTX, L.P. 1/14/2009 Sontchi
09-10131-CSS New Goodys IN, L.P. 1/14/2009 Sontchi
09-10132-CSS New GFCTN, L.P. 1/14/2009 Sontchi
09-10133-CSS New GFCGA, L.P. 1/14/2009 Sontchi
09-10134-CSS New Goody's ARDC, L.P 1/14/2009 Sontchi
09-10135-CSS New Goody's Retail MS, L.P. 1/14/2009 Sontchi
09-10136-CSS New Goody's TNDC, L.P. 1/14/2009 Sontchi
09-10137-CSS New Goody's Holding TN, LLC 1/14/2009 Sontchi
09-10138-KG Nortel Networks Inc., et al. 1/14/2009 Gross
09-10139-KG Nortel Networks Capital Corporation 1/14/2009 Gross
09-10140-KG Alteon WebSystems, Inc. 1/14/2009 Gross
09-10141-KG Alteon Websystems International, Inc. 1/14/2009 Gross
09-10142-KG Xros, Inc. 1/14/2009 Gross
09-10143-KG Sonoma Systems 1/14/2009 Gross
09-10144-KG Qtera Corporation 1/14/2009 Gross
09-10145-KG CoreTek, Inc. 1/14/2009 Gross
09-10146-KG Nortel Networks Applications Management Solutions 1/14/2009 Gross
09-10147-KG Nortel Networks Optical Components Inc. 1/14/2009 Gross
09-10148-KG Nortel Networks HPOCS Inc. 1/14/2009 Gross
09-10149-KG Architel Systems (U.S.) Corporation 1/14/2009 Gross
09-10150-KG Nortel Networks International Inc. 1/14/2009 Gross
09-10151-KG Northern Telecom International Inc. 1/14/2009 Gross
09-10152-KG Nortel Networks Cable Solutions Inc. 1/14/2009 Gross
09-10157-KJC Gottschalks Inc. 1/14/2009 Carey
09-10170-KJC Pecus ARG Holding, Inc. and GRA Liquidation, Inc. 1/15/2009 Carey
09-10171-KJC ARG Enterprises, Inc. 1/15/2009 Carey
09-10172-KJC ARG Property Management Corporation 1/15/2009 Carey
09-10198-BLS SCH Corp. 1/19/2009 Shannon
09-10199-BLS ACCS Corp. 1/19/2009 Shannon
09-10200-BLS American Corrective Counseling Services, Inc. 1/19/2009 Shannon
09-10231-BLS HPG International, Inc. 1/23/2009 Shannon
09-10232-BLS VIG Holdings, Ltd. 1/23/2009 Shannon
09-10235-BLS Smurfit-Stone Container Corporation 1/26/2009 Shannon
09-10236-BLS Smurfit-Stone Container Enterprises, Inc. 1/26/2009 Shannon
09-10237-BLS Calpine Corrugated, LLC 1/26/2009 Shannon
09-10238-BLS Cameo Container Corporation 1/26/2009 Shannon
09-10239-BLS Lot 24D Redevelopment Corporation 1/26/2009 Shannon
09-10240-BLS Atlanta & Saint Andrews Bay Railway Company 1/26/2009 Shannon
09-10241-BLS Stone International Services Corporation 1/26/2009 Shannon
09-10242-BLS Stone Global, Inc. 1/26/2009 Shannon
09-10243-BLS Stone Connecticut Paperboard Properties, Inc. 1/26/2009 Shannon
09-10244-BLS Smurfit-Stone Puerto Rico, Inc. 1/26/2009 Shannon
09-10245-BLS Smurfit Newsprint Corporation 1/26/2009 Shannon
09-10246-BLS SLP Finance I, Inc. 1/26/2009 Shannon
09-10247-BLS SLP Finance II, Inc. 1/26/2009 Shannon
09-10248-BLS SMBI Inc. 1/26/2009 Shannon
09-10249-BLS Smurfit-Stone Container Canada Inc. 1/26/2009 Shannon
09-10250-BLS Stone Container Finance Company of Canada II 1/26/2009 Shannon
09-10251-BLS 3083527 Nova Scotia Company 1/26/2009 Shannon
09-10252-BLS MBI Limited/Limitee 1/26/2009 Shannon
09-10253-BLS Smurfit-MBI 1/26/2009 Shannon
09-10254-BLS 639647 British Columbia Ltd. 1/26/2009 Shannon
09-10255-BLS B.C. Shipper Supplies Ltd. 1/26/2009 Shannon
09-10256-BLS Specialty Containers Inc. 1/26/2009 Shannon
09-10257-BLS SLP Finance General Partnership 1/26/2009 Shannon
09-10258-BLS Francobec Company 1/26/2009 Shannon
09-10259-BLS 605681 N.B. Inc. 1/26/2009 Shannon
09-10262-PJW FOR 1031 Brookhollow One LLC 1/26/2009 Walsh
09-10263-PJW DBSI Brookhollow One LLC 1/26/2009 Walsh
09-10264-PJW DBSI Lone Peak Parkway LLC 1/26/2009 Walsh
09-10266-CSS TallyGenicom, L.P. and Printing Solutions LP 1/27/2009 Sontchi
09-10267-CSS TallyGenicom Holdings, LLC 1/27/2009 Sontchi
09-10268-CSS Printing Solutions, Inc. 1/27/2009 Sontchi
09-10276-PJW DBSI Lansdowne LLP 1/28/2009 Walsh
09-10358-CSS Autobacs Strauss Inc. 2/4/2009 Sontchi
09-10368-MFW ManagedStorage International, Inc. 2/4/2009 Walrath
09-10370-MFW Incentra Solutions, Inc. 2/4/2009 Walrath
09-10371-MFW Incentra Solutions of California, Inc. 2/4/2009 Walrath
09-10372-MFW Network System Technologies, Inc. 2/4/2009 Walrath
09-10373-MFW Incentra Solutions of the Northeast, Inc. 2/4/2009 Walrath
09-10374-MFW Incentra Solutions of the Northwest, Inc. 2/4/2009 Walrath
09-10375-MFW Sales Strategies, Inc. 2/4/2009 Walrath
09-10376-MFW Incentra Solutions International, Inc. 2/4/2009 Walrath
09-10384-CSS Carolina Fluid Handling Intermediate Holding Corp 2/6/2009 Sontchi
09-10385-CSS Carolina Fluid Handling, Inc. 2/6/2009 Sontchi
09-10386-CSS Carolina Fluid Handling Automotive, LLC 2/6/2009 Sontchi
09-10387-CSS Detroit Fuel, Inc. 2/6/2009 Sontchi
09-10409-PJW DBSI Surprise Farms LLC 2/9/2009 Walsh
09-10422-KJC Muzak Holdings LLC 2/10/2009 Carey
09-10424-KJC Muzak Holdings Finance Corp. 2/10/2009 Carey
09-10425-KJC Muzak LLC 2/10/2009 Carey
09-10426-KJC Background Music Broadcasters, Inc. 2/10/2009 Carey
09-10427-KJC Muzak Capital Corporation 2/10/2009 Carey
09-10428-KJC MLP Environmental Music, LLC 2/10/2009 Carey
09-10429-KJC Business Sound, Inc. 2/10/2009 Carey
09-10430-KJC BI Acquisition, LLC 2/10/2009 Carey
09-10431-KJC Muzak Finance Corp. 2/10/2009 Carey
09-10432-KJC Electro-Systems Corporation 2/10/2009 Carey
09-10433-KJC Audio Environments, Inc. 2/10/2009 Carey
09-10434-KJC Telephone Audio Productions, Inc. 2/10/2009 Carey
09-10435-KJC Vortex Sound Communications Company, Inc. 2/10/2009 Carey
09-10437-KJC Muzak Houston, Inc. 2/10/2009 Carey
09-10438-KJC Music Incorporated 2/10/2009 Carey
09-10443-MFW Pliant Corporation 2/11/2009 Walrath
09-10444-MFW Uniplast Holdings, Inc. 2/11/2009 Walrath
09-10445-MFW Pliant Corporation International 2/11/2009 Walrath
09-10446-MFW Pliant Film Products of Mexico, Inc. 2/11/2009 Walrath
09-10447-MFW Pliant Packaging of Canada, LLC 2/11/2009 Walrath
09-10448-MFW Alliant Company LLC 2/11/2009 Walrath
09-10449-MFW Uniplast U.S., Inc. 2/11/2009 Walrath
09-10450-MFW Uniplast Industries Co. 2/11/2009 Walrath
09-10451-MFW Pliant Corporation of Canada, Ltd. 2/11/2009 Walrath
09-10452-CSS Foothills Texas, Inc. 2/11/2009 Sontchi
09-10453-CSS Foothills Resources, Inc. 2/11/2009 Sontchi
09-10454-CSS Foothills California, Inc. 2/11/2009 Sontchi
09-10456-CSS Foothills Oklahoma, Inc. 2/11/2009 Sontchi
09-10465-KG Midway Games Inc. 2/12/2009 Gross
09-10466-KG Midway Amusement Games, LLC 2/12/2009 Gross
09-10467-KG Midway Home Entertainment Inc. 2/12/2009 Gross
09-10468-KG Midway Interactive Inc. 2/12/2009 Gross
09-10469-KG Surreal Software Inc. 2/12/2009 Gross
09-10470-KG Midway Studios - Austin Inc. 2/12/2009 Gross
09-10471-KG Midway Studios - Los Angeles Inc. 2/12/2009 Gross
09-10472-KG Midway Games West Inc. 2/12/2009 Gross
09-10473-KG Midway Home Studios Inc. 2/12/2009 Gross
09-10474-KG Midway Sales Company, LLC 2/12/2009 Gross
09-10478-BLS Aleris International, Inc., et al., 2/12/2009 Shannon
09-10479-BLS Alchem Aluminum Shelbyville Inc. 2/12/2009 Shannon
09-10480-BLS Alumitech of West Virginia, Inc. 2/12/2009 Shannon
09-10481-BLS Alchem Aluminum, Inc. 2/12/2009 Shannon
09-10482-BLS Alumitech, Inc. 2/12/2009 Shannon
09-10483-BLS Aleris Aluminum Europe, Inc. 2/12/2009 Shannon
09-10484-BLS AWT Properties, Inc. 2/12/2009 Shannon
09-10485-BLS CA Lewisport, LLC 2/12/2009 Shannon
09-10486-BLS Aleris Aluminum U.S. Sales, Inc. 2/12/2009 Shannon
09-10487-BLS CI Holdings, LLC 2/12/2009 Shannon
09-10488-BLS IMCO Investment Company 2/12/2009 Shannon
09-10489-BLS Commonwealth Aluminum Concast, Inc. 2/12/2009 Shannon
09-10490-BLS Aleris Blanking and Rim Products, Inc. 2/12/2009 Shannon
09-10491-BLS Commonwealth Aluminum Lewisport, LLC 2/12/2009 Shannon
09-10492-BLS IMCO Management Partnership, L.P. 2/12/2009 Shannon
09-10493-BLS Aleris Light Gauge Products, Inc. 2/12/2009 Shannon
09-10494-BLS Commonwealth Aluminum Metals, LLC 2/12/2009 Shannon
09-10495-BLS IMCO Recycling of California, Inc. 2/12/2009 Shannon
09-10496-BLS Commonwealth Aluminum Sales Corporation 2/12/2009 Shannon
09-10497-BLS Aleris Nevada Management, Inc. 2/12/2009 Shannon
09-10498-BLS IMCO Recycling of Idaho, Inc. 2/12/2009 Shannon
09-10499-BLS Alumitech of Cleveland, Inc. 2/12/2009 Shannon
09-10500-BLS Aleris Ohio Management, Inc. 2/12/2009 Shannon
09-10501-BLS Commonwealth Aluminum Tube Enterprises, LLC 2/12/2009 Shannon
09-10502-BLS Aleris, Inc. 2/12/2009 Shannon
09-10504-BLS IMCO Recycling of Illinois Inc. 2/12/2009 Shannon
09-10505-BLS Commonwealth Aluminum, LLC 2/12/2009 Shannon
09-10506-BLS Alumitech of Wabash, Inc. 2/12/2009 Shannon
09-10507-BLS Alsco Holdings, Inc. 2/12/2009 Shannon
09-10508-BLS Commonwealth Industries, Inc. 2/12/2009 Shannon
09-10509-BLS IMCO Recycling of Indiana Inc. 2/12/2009 Shannon
09-10510-BLS ETS Schaefer Corporation 2/12/2009 Shannon
09-10511-BLS Alsco Metals Corporation 2/12/2009 Shannon
09-10512-BLS IMCO Recycling of Michigan L.L.C. 2/12/2009 Shannon
09-10513-BLS IMCO Indiana Partnership L.P. 2/12/2009 Shannon
09-10514-BLS IMCO Recycling of Ohio Inc. 2/12/2009 Shannon
09-10515-BLS Wabash Alloys, L.L.C. 2/12/2009 Shannon
09-10516-BLS IMCO Recycling of Utah Inc. 2/12/2009 Shannon
09-10517-BLS IMCO International, Inc. 2/12/2009 Shannon
09-10518-BLS Silver Fox Holding Company 2/12/2009 Shannon
09-10519-BLS IMCO Recycling Services Company 2/12/2009 Shannon
09-10520-BLS Rock Creek Aluminum, Inc. 2/12/2009 Shannon
09-10521-BLS IMSAMET, Inc. 2/12/2009 Shannon
09-10526-MFW Nailite International, Inc. 2/13/2009 Walrath
09-10545-KJC Forward Foods LLC 2/17/2009 Carey
09-10560-KJC Foamex International Inc. and Foamex L.P. 2/18/2009 Carey
09-10561-KJC FMXI, LLC 2/18/2009 Carey
09-10562-KJC Foamex L.P. 2/18/2009 Carey
09-10563-KJC Foamex Latin America, Inc. 2/18/2009 Carey
09-10565-KJC Foamex Mexico, Inc. 2/18/2009 Carey
09-10566-KJC Foamex Carpet Cushion LLC 2/18/2009 Carey
09-10567-KJC Foamex Asia, Inc. 2/18/2009 Carey
09-10568-KJC Foamex Canada Inc. 2/18/2009 Carey
09-10571-BLS WL Homes LLC 2/19/2009 Shannon
09-10572-BLS JLH Realty & Construction, Inc. 2/19/2009 Shannon
09-10573-BLS JLH Arizona Construction, LLC 2/19/2009 Shannon
09-10574-BLS WL Texas LP 2/19/2009 Shannon
09-10575-BLS WL Homes Texas LLC 2/19/2009 Shannon
09-10576-BLS Laing Texas LLC 2/19/2009 Shannon
09-10589-MFW Qimonda Richmond, LLC 2/20/2009 Walrath
09-10590-MFW Qimonda North America Corp. 2/20/2009 Walrath
09-10617-MFW Ritz Camera Centers, Inc. 2/22/2009 Walrath
09-10648-PJW Regal Jets, LLC 2/25/2009 Walsh
09-10649-MFW Everything But Water, LLC 2/25/2009 Walrath
09-10650-MFW Just Add Water, Inc. 2/25/2009 Walrath
09-10690-KJC Spansion Inc. 3/1/2009 Carey
09-10691-KJC Spansion Technology LLC 3/1/2009 Carey
09-10692-KJC Spansion LLC 3/1/2009 Carey
09-10693-KJC Spansion International, Inc. 3/1/2009 Carey
09-10694-KJC Cerium Laboratories LLC 3/1/2009 Carey
09-10696-KG SLS International, Inc. 3/3/2009 Gross
09-10708-PJW Robbins Bros. Corporation 3/3/2009 Walsh
09-10713-KG G.I. Joe's Holding Corporation 3/4/2009 Gross
09-10714-KG G.I. Joe's, Inc. 3/4/2009 Gross
09-10715-BLS Booth Manufacturing Company 3/4/2009 Shannon
09-10720-MFW Magna Entertainment Corp. 3/5/2009 Walrath
09-10724-MFW The Santa Anita Companies, Inc. 3/5/2009 Walrath
09-10725-MFW Southern Maryland Agricultural Association 3/5/2009 Walrath
09-10726-MFW Los Angeles Turf Club, Incorporated 3/5/2009 Walrath
09-10727-MFW MEC Land Holdings (California) Inc. 3/5/2009 Walrath
09-10728-MFW Pacific Racing Association 3/5/2009 Walrath
09-10729-MFW MEC Maryland Investments, Inc. 3/5/2009 Walrath
09-10730-MFW Gulfstream Park Racing Association Inc. 3/5/2009 Walrath
09-10731-MFW MEC Dixon, Inc. 3/5/2009 Walrath
09-10732-MFW 30000 Maryland Investments LLC 3/5/2009 Walrath
09-10733-MFW Laurel Racing Assoc., Inc. 3/5/2009 Walrath
09-10734-MFW GRPA Commercial Enterprises Inc. 3/5/2009 Walrath
09-10735-MFW GPRA Thoroughbred Training Center, Inc. 3/5/2009 Walrath
09-10736-MFW Pimlico Racing Association, Inc. 3/5/2009 Walrath
09-10737-MFW MEC Holdings (USA) Inc. 3/5/2009 Walrath
09-10738-MFW Remington Park, Inc. 3/5/2009 Walrath
09-10739-MFW Prince George's Racing, Inc. 3/5/2009 Walrath
09-10740-MFW Sunshine Meadows Racing, Inc. 3/5/2009 Walrath
09-10741-MFW Thistledown, Inc. 3/5/2009 Walrath
09-10742-MFW Southern Maryland Racing, Inc. 3/5/2009 Walrath
09-10743-MFW The Maryland Jockey Club of Baltimore City, Inc. 3/5/2009 Walrath
09-10744-MFW Maryland Jockey Club, Inc. 3/5/2009 Walrath
09-10745-MFW AmTote International, Inc. 3/5/2009 Walrath
09-10746-MFW Laurel Racing Association Limited Partnership 3/5/2009 Walrath
09-10747-PJW Lambertson Truex, LLC 3/5/2009 Walsh
09-10750-KJC Monaco Coach Corporation 3/5/2009 Carey
09-10751-KJC Signature Motorcoach Resorts, Inc. 3/5/2009 Carey
09-10752-KJC Naples Motorcoach Resort, Inc. 3/5/2009 Carey
09-10753-KJC Port of the Isles Motorcoach Resort, Inc. 3/5/2009 Carey
09-10754-KJC Outdoor Resorts of Las Vegas, Inc. 3/5/2009 Carey
09-10755-KJC Outdoor Resorts Motorcoach Country Club, Inc. 3/5/2009 Carey
09-10756-KJC Signature Resorts of Michigan, Inc. 3/5/2009 Carey
09-10757-KJC La Quinta Motorcoach Resorts, Inc. 3/5/2009 Carey
09-10758-KJC R-Vision Holdings LLC 3/5/2009 Carey
09-10759-KJC R-Vision, Inc. 3/5/2009 Carey
09-10760-KJC R-Vision Motorized LLC 3/5/2009 Carey
09-10761-KJC Bison Manufacturing, LLC 3/5/2009 Carey
09-10762-KJC Roadmaster LLC 3/5/2009 Carey
09-10785-KJC Pacific Energy Resources Ltd. 3/9/2009 Carey
09-10786-KJC Petrocal Acquisition Corp. 3/9/2009 Carey
09-10787-KJC Pacific Energy Alaska Holdings, LLC 3/9/2009 Carey
09-10788-KJC Carneros Acquisition Corp. 3/9/2009 Carey
09-10789-KJC Pacific Energy Alaska Operating LLC 3/9/2009 Carey
09-10790-KJC San Pedro Bay Pipeline Company 3/9/2009 Carey
09-10791-KJC Carneros Energy, Inc. 3/9/2009 Carey
09-10792-KJC Gotland Oil, Inc. 3/9/2009 Carey
09-10844-PJW Masonite Corporation, et al., 3/16/2009 Walsh
09-10845-PJW Premdor Finance LLC 3/16/2009 Walsh
09-10846-PJW Eger Properties 3/16/2009 Walsh
09-10847-PJW WMW, Inc. 3/16/2009 Walsh
09-10848-PJW Woodlands Millwork I, Ltd. 3/16/2009 Walsh
09-10849-PJW Masonite Primeboard Inc. 3/16/2009 Walsh
09-10850-PJW Masonite Corporation Foreign Holdings Ltd. 3/16/2009 Walsh
09-10851-PJW Masonite Holding Company Limited 3/16/2009 Walsh
09-10852-PJW Florida Made Door Co. 3/16/2009 Walsh
09-10853-PJW Cutting Edge Tooling, Inc. 3/16/2009 Walsh
09-10854-PJW Pintu Acquisition Company, Inc. 3/16/2009 Walsh
09-10855-PJW Masonite Air LLC 3/16/2009 Walsh
09-10856-PJW Door Installation Specialist Corporation 3/16/2009 Walsh
09-10857-PJW Masonite International Corporation 3/16/2009 Walsh
09-10858-PJW Masonite Holding Corporation 3/16/2009 Walsh
09-10859-PJW Masonite International Inc. 3/16/2009 Walsh
09-10867-KG Primus Telecommunications Group, Inc. 3/16/2009 Gross
09-10868-KG Primus Telecommunications Holding, Inc. 3/16/2009 Gross
09-10869-KG Primus Telecommunications IHC, Inc. 3/16/2009 Gross
09-10870-KG Primus Telecommunications International, Inc. 3/16/2009 Gross
09-10875-KG U.S. Acquisitions & Oil, Inc. 3/16/2009 Gross
09-10876-KG Dr. R.C. Samanta Roy Institute of Science & Techno 3/16/2009 Gross
09-10877-KG Midwest Oil of Wisconsin, LLC 3/16/2009 Gross
09-10878-KG Midwest Oil of Minnesota, LLC 3/16/2009 Gross
09-10879-KG Midwest Oil of Shawano, LLC 3/16/2009 Gross
09-10880-KG Midwest Properties of Shawano, LLC 3/16/2009 Gross
09-10881-KG Midwest Hotels & Motels of Shawano, LLC 3/16/2009 Gross
09-10897-BLS Drug Fair Group, Inc. 3/18/2009 Shannon
09-10898-BLS CDI Group, Inc. 3/18/2009 Shannon
09-10899-CSS The Fairchild Corporation 3/18/2009 Sontchi
09-10900-CSS A10 Inc. 3/18/2009 Sontchi
09-10901-CSS Aero International, Inc. 3/18/2009 Sontchi
09-10902-CSS Banner Aerospace Holding Company I, Inc. 3/18/2009 Sontchi
09-10903-CSS Fairchild France, Inc. 3/18/2009 Sontchi
09-10904-CSS Banner Aerospace Holding Company II, Inc. 3/18/2009 Sontchi
09-10905-CSS Fairchild Holding Corp. 3/18/2009 Sontchi
09-10906-CSS Banner Aerospace Services, Inc. 3/18/2009 Sontchi
09-10907-CSS Fairchild International, Inc. 3/18/2009 Sontchi
09-10908-CSS Banner Aerospace-Singapore, Inc. 3/18/2009 Sontchi
09-10909-CSS Fairchild Realty, LLC 3/18/2009 Sontchi
09-10910-CSS Banner Capital Ventures, Inc. 3/18/2009 Sontchi
09-10911-CSS Fairchild Retiree Medical Services, Inc. 3/18/2009 Sontchi
09-10912-CSS Banner Energy Corporation of Kentucky, Inc. 3/18/2009 Sontchi
09-10913-CSS Banner Industrial Distribution, Inc. 3/18/2009 Sontchi
09-10914-CSS Fairchild Sports USA, Inc. 3/18/2009 Sontchi
09-10915-CSS Meow, Inc. 3/18/2009 Sontchi
09-10916-CSS Fairchild Sports, Inc. 3/18/2009 Sontchi
09-10917-CSS Banner Industrial Products, Inc. 3/18/2009 Sontchi
09-10918-CSS Fairchild Switzerland, Inc. 3/18/2009 Sontchi
09-10919-CSS NASAM Incorporated 3/18/2009 Sontchi
09-10920-CSS BAR DE, Inc. 3/18/2009 Sontchi
09-10921-CSS Fairchild Technologies IP, Inc. 3/18/2009 Sontchi
09-10922-CSS PB Herndon Aerospace, Inc. 3/18/2009 Sontchi
09-10923-CSS Fairchild Titanium Technologies, Inc. 3/18/2009 Sontchi
09-10924-CSS Plymouth Leasing Company 3/18/2009 Sontchi
09-10925-CSS Fairchild Trading Corp. 3/18/2009 Sontchi
09-10926-CSS DAC International, Inc. 3/18/2009 Sontchi
09-10927-CSS Professional Aircraft Accessories, Inc. 3/18/2009 Sontchi
09-10928-CSS Professional Aviation Associates, Inc. 3/18/2009 Sontchi
09-10929-CSS Faircraft Sales, Ltd. 3/18/2009 Sontchi
09-10930-CSS Recoil Australia Holdings, Inc. 3/18/2009 Sontchi
09-10931-CSS Dallas Aerospace, Inc. 3/18/2009 Sontchi
09-10932-CSS GCCUS, Inc. 3/18/2009 Sontchi
09-10933-CSS Recoil Holdings, Inc. 3/18/2009 Sontchi
09-10934-CSS DEM Mairoll, LLC 3/18/2009 Sontchi
09-10935-CSS Recoil Inc. 3/18/2009 Sontchi
09-10936-CSS Gobble Gobble, Inc. 3/18/2009 Sontchi
09-10937-CSS Discontinued Aircraft, Inc. 3/18/2009 Sontchi
09-10938-CSS Recycling Investments II, Inc. 3/18/2009 Sontchi
09-10939-CSS Recycling Investments III, Inc. 3/18/2009 Sontchi
09-10940-CSS Discontinued Services, Inc. 3/18/2009 Sontchi
09-10941-CSS Intersport Fashions West, Inc. 3/18/2009 Sontchi
09-10942-CSS Republic Thunderbolt North, LLC 3/18/2009 Sontchi
09-10943-CSS Jenkins Coal Dock Company, Inc. 3/18/2009 Sontchi
09-10944-CSS Republic Thunderbolt West, LLC 3/18/2009 Sontchi
09-10945-CSS Euro MLS, Inc. 3/18/2009 Sontchi
09-10946-CSS Mairoll, Inc. 3/18/2009 Sontchi
09-10947-CSS Marcliff Corporation 3/18/2009 Sontchi
09-10948-CSS Republic Thunderbolt, LLC 3/18/2009 Sontchi
09-10949-CSS Marson Creative Fastener, Inc. 3/18/2009 Sontchi
09-10950-CSS RHI Holdings, Inc. 3/18/2009 Sontchi
09-10951-CSS Fairchild Data Corporation 3/18/2009 Sontchi
09-10952-CSS Sheepdog, Inc. 3/18/2009 Sontchi
09-10953-CSS Matrix Aviation, Inc. 3/18/2009 Sontchi
09-10954-CSS Sovereign Air Limited 3/18/2009 Sontchi
09-10955-CSS Fairchild Fasteners Corp 3/18/2009 Sontchi
09-10956-CSS Suchomimous Terensis, Inc. 3/18/2009 Sontchi
09-10957-CSS Aircraft Tire Corporation 3/18/2009 Sontchi
09-10958-CSS Swimming Upstream LLC 3/18/2009 Sontchi
09-10959-CSS The Rooster, Inc. 3/18/2009 Sontchi
09-10982-PJW Indalex Holdings Finance, Inc. 3/20/2009 Walsh
09-10983-PJW Indalex Holding Corp. 3/20/2009 Walsh
09-10984-PJW Indalex Inc. 3/20/2009 Walsh
09-10985-PJW Caradon Lebanon, Inc. 3/20/2009 Walsh
09-10986-PJW Dolton Aluminum Company, Inc. 3/20/2009 Walsh
09-10987-PJW Kastera Snake River 94 LLC 3/20/2009 Walsh
09-10988-BLS Meadowcraft, Inc. 3/20/2009 Shannon
09-10989-CSS Sportsman's Aviation, LLC 3/21/2009 Sontchi
09-10990-CSS Sportsman's Warehouse, Inc. 3/21/2009 Sontchi
09-10991-CSS Pacific Flyway Wholesale, Inc. 3/21/2009 Sontchi
09-10992-CSS Minnesota Merchandising Corp. 3/21/2009 Sontchi
09-10993-CSS Sportsman's Warehouse Southwest, Inc. 3/21/2009 Sontchi
09-10994-CSS Sportsman's Warehouse Holdings, Inc. 3/21/2009 Sontchi
09-10998-BLS MMC Precision Holdings Corp. 3/22/2009 Shannon
09-10999-BLS Morton Industrial Group, Inc. 3/22/2009 Shannon
09-11000-BLS Morton Metalcraft Co. 3/22/2009 Shannon
09-11001-BLS B & W Metal Fabricators, Inc. 3/22/2009 Shannon
09-11002-BLS Morton Technical Services, Inc. 3/22/2009 Shannon
09-11003-BLS Morton Metalcraft Co. of North Carolina 3/22/2009 Shannon
09-11004-BLS Morton Metalcraft Co. of Pennsylvania 3/22/2009 Shannon
09-11005-BLS Morton Metalcraft Co. of South Carolina 3/22/2009 Shannon
09-11081-KG Nova Holding Clinton County, LLC 3/30/2009 Gross
09-11082-KG Nova Biofuels Clinton County, LLC 3/30/2009 Gross
09-11083-KG Nova Holding Seneca, LLC 3/30/2009 Gross
09-11084-KG Nova Biofuels Seneca, LLC 3/30/2009 Gross
09-11085-KG Nova Holding Trade Group, LLC 3/30/2009 Gross
09-11086-KG Nova Biofuels Trade Group, LLC 3/30/2009 Gross
09-11087-KG NBF Operations, LLC 3/30/2009 Gross
09-11088-KG Nova Biosource Technologies, LLC 3/30/2009 Gross
09-11089-KG Biosource America, Inc. 3/30/2009 Gross
09-11090-KG Nova Biosource Fuels, Inc. 3/30/2009 Gross
09-11091-CSS Vermillion, Inc. 3/30/2009 Sontchi
09-11092-CSS Sun-Times Media Group, Inc. 3/31/2009 Sontchi
09-11093-CSS American Publishing (1991) LLC 3/31/2009 Sontchi
09-11094-CSS American Publishing Company LLC 3/31/2009 Sontchi
09-11095-CSS American Publishing Management Services, Inc. 3/31/2009 Sontchi
09-11096-CSS APAC-95 Oklahoma Holdings, Inc. 3/31/2009 Sontchi
09-11097-CSS Centerstage Media, LLC 3/31/2009 Sontchi
09-11098-CSS Chicago Group Acquisition LLC 3/31/2009 Sontchi
09-11099-CSS Chicago Sun-Times Features, Inc. 3/31/2009 Sontchi
09-11100-CSS Chicago Sun-Times LLC 3/31/2009 Sontchi
09-11101-CSS Digital Chicago Inc. 3/31/2009 Sontchi
09-11102-CSS Fox Valley Publications LLC 3/31/2009 Sontchi
09-11103-CSS HGP, Partnership 3/31/2009 Sontchi
09-11104-CSS HIPI (2002) Inc. 3/31/2009 Sontchi
09-11105-CSS Hollinger Australian Holdings Limited 3/31/2009 Sontchi
09-11106-CSS Hollinger International Publishing Inc. 3/31/2009 Sontchi
09-11107-CSS HTH Benholdco LLC 3/31/2009 Sontchi
09-11108-CSS HTH Holdings Inc. 3/31/2009 Sontchi
09-11109-CSS HTNM LLC 3/31/2009 Sontchi
09-11110-CSS HTPC Corporation 3/31/2009 Sontchi
09-11112-CSS LHAT Corporation 3/31/2009 Sontchi
09-11113-CSS Meridian Star, Inc. 3/31/2009 Sontchi
09-11114-CSS Midwest Suburban Publishing, Inc. 3/31/2009 Sontchi
09-11115-CSS Northern Miner U.S.A., Inc. 3/31/2009 Sontchi
09-11116-CSS Oklahoma Airplane LLC 3/31/2009 Sontchi
09-11117-CSS Pioneer Newspapers Inc. 3/31/2009 Sontchi
09-11118-CSS Reach Chicago LLC 3/31/2009 Sontchi
09-11119-CSS Sun Telemarketing LLC 3/31/2009 Sontchi
09-11120-CSS Sun-Times Distribution Systems, Inc. 3/31/2009 Sontchi
09-11121-CSS Sun-Times PRD Inc. 3/31/2009 Sontchi
09-11122-CSS TAHL (2002) Inc. 3/31/2009 Sontchi
09-11123-CSS The Johnstown Tribune Publishing Company 3/31/2009 Sontchi
09-11124-CSS The Post-Tribune Company LLC 3/31/2009 Sontchi
09-11125-CSS The Red Streak Holdings Company 3/31/2009 Sontchi
09-11126-CSS The Sun-Times Company 3/31/2009 Sontchi
09-11127-CSS XSTMHoldings LLC 3/31/2009 Sontchi
09-11150-MFW USI Senior Holdings, Inc. 3/31/2009 Walrath
09-11152-MFW United Subcontractors, Inc. 3/31/2009 Walrath
09-11153-MFW USI Intermediate Holdings, Inc. 3/31/2009 Walrath
09-11154-MFW San Gabriel Insulation, Inc. 3/31/2009 Walrath
09-11156-MFW Construction Services & Consultants, Inc. 3/31/2009 Walrath
09-11159-MFW Tabor Insulation, Inc. 3/31/2009 Walrath
09-11172-BLS Ross Michael Ufberg 4/1/2009 Shannon
09-11173-CSS BT Tires Group Holding, LLC 4/2/2009 Sontchi
09-11174-CSS BT Tires Holding Finance Corp. 4/2/2009 Sontchi
09-11175-CSS BT Tires Holding Corp. 4/2/2009 Sontchi
09-11176-CSS Big 10 Tire Stores, Inc. 4/2/2009 Sontchi
09-11179-BLS Zohar Waterworks, LLC 4/2/2009 Shannon
09-11180-BLS B2 International Corporation 4/2/2009 Shannon
09-11197-CSS Louisiana Venture Corp. 4/3/2009 Sontchi
09-11198-CSS Trans-Gas Corporation 4/3/2009 Sontchi
09-11203-KJC Jane & Company, Inc. 4/6/2009 Carey
09-11204-KJC Jane & Company, LLC 4/6/2009 Carey
09-11205-PJW GIH-SPE II, LLC, a Delaware limited liability comp 4/6/2009 Walsh
09-11214-KG Aventine Renewable Energy Holdings, Inc., a Delawa 4/7/2009 Gross
09-11215-KG Aventine Renewable Energy, LLC 4/7/2009 Gross
09-11216-KG Aventine Renewable Energy, Inc. 4/7/2009 Gross
09-11217-KG Aventine Renewable Energy - Aurora West, LLC 4/7/2009 Gross
09-11218-KG Aventine Renewable Energy - Mt Vernon, LLC 4/7/2009 Gross
09-11219-KG Aventine Power, LLC 4/7/2009 Gross
09-11220-KG Nebraska Energy, L.L.C. 4/7/2009 Gross
09-11232-PJW CB Sleepy Hollow, LLC 4/8/2009 Walsh
09-11233-PJW Yorkshire Realty, LLC 4/8/2009 Walsh
09-11244-PJW Nexpak Corporation, et al., 4/10/2009 Walsh
09-11245-PJW AEI Acquisition LLC 4/10/2009 Walsh
09-11246-PJW Atlanta Precision Molding Co., LLC 4/10/2009 Walsh
09-11247-PJW EPM Holdings, Inc. 4/10/2009 Walsh
09-11248-PJW JMC Acquisition LLC 4/10/2009 Walsh
09-11249-PJW Nexpak Holdings LLC 4/10/2009 Walsh
09-11255-KJC Block 34 U.S., Inc. 4/10/2009 Carey
09-11279-BLS 400 Associates. L.P 4/14/2009 Shannon
09-11296-KJC AbitibiBowater Inc. 4/16/2009 Carey
09-11297-KJC AbitibiBowater US Holding LLC 4/16/2009 Carey
09-11298-KJC Donohue Corp. 4/16/2009 Carey
09-11299-KJC Abitibi Consolidated Sales Corporation 4/16/2009 Carey
09-11300-KJC Abitibi-Consolidated Alabama Corporation 4/16/2009 Carey
09-11301-KJC Alabama River Newsprint Company 4/16/2009 Carey
09-11302-KJC Abitibi-Consolidated Corporation 4/16/2009 Carey
09-11303-KJC Augusta Woodlands, LLC 4/16/2009 Carey
09-11304-KJC Tenex Data Inc. 4/16/2009 Carey
09-11305-KJC Abitibi-Consolidated Finance LP 4/16/2009 Carey
09-11306-KJC Bowater Newsprint South LLC 4/16/2009 Carey
09-11307-KJC Bowater Newsprint South Operations LLC 4/16/2009 Carey
09-11308-KJC Bowater Finance II LLC 4/16/2009 Carey
09-11309-KJC Bowater Alabama LLC 4/16/2009 Carey
09-11310-KJC Coosa Pines Golf Club Holdings LLC 4/16/2009 Carey
09-11311-KJC Bowater Incorporated 4/16/2009 Carey
09-11312-KJC Catawba Property Holdings, LLC 4/16/2009 Carey
09-11314-KJC Bowater Finance Company Inc. 4/16/2009 Carey
09-11315-KJC Bowater South American Holdings Incorporated 4/16/2009 Carey
09-11316-KJC Bowater America Inc. 4/16/2009 Carey
09-11317-KJC Lake Superior Forest Products Inc. 4/16/2009 Carey
09-11319-KJC Bowater Canada Finace Corporation 4/16/2009 Carey
09-11320-KJC Bowater Canadian Holdings Incorporated 4/16/2009 Carey
09-11321-KJC AbitibiBowater Canada Inc. 4/16/2009 Carey
09-11322-KJC Bowater Canadian Forest Products Inc. 4/16/2009 Carey
09-11324-KJC Bowater Maritimes Inc. 4/16/2009 Carey
09-11325-KJC Bowater LaHave Corporation 4/16/2009 Carey
09-11326-KJC Bowater Canadian Limited 4/16/2009 Carey
09-11328-KJC Bowater Nuway Inc. 4/16/2009 Carey
09-11329-KJC Bowater Nuway Mid-States Inc. 4/16/2009 Carey
09-11330-KJC Bowater Ventures Inc. 4/16/2009 Carey
09-11331-KJC AbitibiBowater US Holding 1 Corp. 4/16/2009 Carey
09-11351-BLS Dayton Superior Corporation 4/19/2009 Shannon
09-11389-MFW Opus South Contractors, L.L.C. 4/22/2009 Walrath
09-11390-MFW Opus South Corporation, a Florida corporation 4/22/2009 Walrath
09-11391-MFW Altaire Village, L.L.C. 4/22/2009 Walrath
09-11392-MFW Clearwater Bluff, L.L.C. 4/22/2009 Walrath
09-11393-MFW Calm Waters, L.L.C. 4/22/2009 Walrath
09-11394-MFW Waters Edge One, L.L.C. a Delaware limited liabili 4/22/2009 Walrath
09-11395-MFW Laguna Riviera Ventures, L.L.C., a Delaware limite 4/22/2009 Walrath
09-11396-MFW 400 Beach Drive, L.L.C. 4/22/2009 Walrath
09-11397-MFW Nature Coast Commons, L.L.C. 4/22/2009 Walrath
09-11398-MFW Shoppes of Four Corners, L.L.C. 4/22/2009 Walrath
09-11399-MFW 8th & 14th, L.L.C. 4/22/2009 Walrath
09-11424-KG Source Interlink Companies, Inc. 4/27/2009 Gross
09-11425-KG AEC Direct, LLC 4/28/2009 Gross
09-11426-KG, LLC 4/28/2009 Gross
09-11427-KG Canoe & Kayak, Inc. 4/28/2009 Gross
09-11428-KG Directtou, Inc. 4/28/2009 Gross
09-11429-KG Enthusiast Media Subscription Company, Inc. 4/28/2009 Gross
09-11430-KG Motor Trend Auto Shows, LLC 4/28/2009 Gross
09-11431-KG RDS Logistics, LLC 4/28/2009 Gross
09-11432-KG Source-Chestnut Display Systems, Inc. 4/28/2009 Gross
09-11433-KG Source Home Entertainment, Inc. 4/28/2009 Gross
09-11434-KG Source Interlink Distribution, LLC 4/28/2009 Gross
09-11435-KG Source Interlink International, Inc. 4/28/2009 Gross
09-11436-KG Source Interlink Magazines, LLC 4/28/2009 Gross
09-11437-KG Source Interlink Manufacturing, LLC 4/28/2009 Gross
09-11438-KG Source Interlink Media, LLC 4/28/2009 Gross
09-11439-KG Source Interlink Retail Services, LLC 4/28/2009 Gross
09-11440-KG Source Mid Atlantic News, LLC 4/28/2009 Gross
09-11441-KG The Interlink Companies, Inc. 4/28/2009 Gross
09-11446-KJC American Community Newspapers LLC 4/28/2009 Carey
09-11447-KJC Amendment I, Inc. 4/28/2009 Carey
09-11448-KJC Leesburg Today, Inc. 4/28/2009 Carey
09-11449-KJC Loudoun Magazine, Inc. 4/28/2009 Carey
09-11450-KJC Loudoun Business, Inc. 4/28/2009 Carey
09-11475-BLS Pitt Penn Holding Company, Inc. 4/30/2009 Shannon
09-11476-BLS Pitt Penn Oil Company, LLC 4/30/2009 Shannon
09-11508-BLS Industrial Enterprises of America, Inc. 5/1/2009 Shannon
09-11516 Accredited Home Lenders Holding Co. 5/1/2009  
09-11517 Accredited Home Lenders, Inc. 5/1/2009  

"Goods" For 503(b)(9) Purposes Must Be Movable

In re Goody’s Family Clothing, Inc., Case No. 08-11133 (CSS), Opinion (Bankr. D. Del., Feb. 6, 2009).

The Debtors filed an objection to Section 503(b)(9) (“503(b)(9)”) administrative claims they alleged were misclassified on the basis that the claimant, Added Value Services, Inc. (“AVS”) provided services and not goods, as is required under 503(b)(9) of the Bankruptcy Code. The Court, holding that goods must be “movable,” agreed with the Debtors and found that AVS’s claim was misclassified as a 503(b)(9) claim.

In this case, AVS had sought allowance of an administrative expense claim pursuant to Section 503(b)(9) of the Bankruptcy Code. 11 U.S.C. § 503(b)(9) provides that, after notice and a hearing, there shall be an allowed administrative expense for “the value of any goods received by the debtor within 20 days before the commencement of a case under this title in which the goods have been sold to the debtor in the ordinary course of such debtor’s business.” 11 U.S.C. § 503(b)(9).

AVS was one of the Debtors’ vendors who provided inspection, ticketing and repackaging of apparel that the Debtors purchased from other vendors. In the 20 day period prior to the Debtors’ bankruptcy filings, AVS invoiced the Debtors for $63,000 and sought administrative payment. The Debtors objected to AVS’s claim on the basis that it had been misclassified as a 503(b)(9) claim because AVS had provided “services” and not “goods” as required by the statute.

Examining the statute, the Court noted that to qualify for administrative expense claim treatment under the Bankruptcy Code, AVS had to provide “goods” to the Debtors. As there is no definition of goods contained in the Bankruptcy Code, the Court looked to other sources, noting “where words are employed in a statute which had at the time a well-known meaning at common law or in the law of this country, they are presumed to have been used in that sense.” 

First, the Court looked to the Uniform Commercial Code governing sales of goods. The UCC defines goods as “all things . . . which are movable at the time of identification to the contract for sale . . . .” See generally, UCC 2-107. The Court also looked to the common dictionary definition of goods that also included “movable property.” Examining the Bankruptcy Code, the Court noted that the Code itself is replete with references to both goods and services in the disjunctive: “Since the term ‘goods’ and the term ‘services’ are disjunctively connected throughout the Bankruptcy Code, these terms must be ascribed separate meanings [according to canons of statutory construction]; ‘goods’ cannot include services.”

Considering that AVS’s claim was for inspection of goods, and unpacking and ticketing the goods received from other vendors, the Court concluded that AVS had provided services, and not goods: “Although AVS performed the activities that constitute the basis of the claim on ‘things that are movable,’ the actual activities AVS “sold” are properly characterized as intangible services.”
AVS attempted to argue that it was the value of goods that is recoverable under 503(b)(9). As AVS had provided value in that the goods were not salable without AVS’s work, it contributed to the “value of goods,” and should be entitled to an administrative claim. The Court dispensed with this argument by noting that a similar argument had been rejected by the Michigan bankruptcy court in In re Plastech Engineered Products, Inc., 2008 WL 5233014 (Bankr. E.D. Mich. 2008) (“It is the goods, and not the value that must be received by the debtor to trigger § 503(b)(9).”).

Although the court acknowledged that AVS had undoubtedly provided “value,” the Court held that AVS had not provided “goods,” and was therefore not entitled to an administrative claim under 503(b)(9).

Delaware Chapter 11 Filings - 2008

Commercial Chapter 11 case filings in the United States Bankruptcy Court for the District of Delaware in 2008:

Case Number Debtor Name Date Filed Date Closed Judge Assigned to Case
08-10140-MFW Answer Financial Inc. 1/21/2008 9/12/2008 Walrath
Buffets Holdings, Inc. and OCB Leasing Company, LLC 1/22/2008   Walrath
08-10142-MFW Buffets, Inc. 1/22/2008 Walrath
08-10143-MFW HomeTown Buffet, Inc. 1/22/2008   Walrath
08-10144-MFW OCB Restaurant Company, LLC 1/22/2008 Walrath
08-10145-MFW OCB Purchasing Co. 1/22/2008   Walrath
08-10146-MFW Buffets Leasing Company, LLC 1/22/2008 Walrath
08-10147-MFW Ryan's Restaurant Group, Inc. 1/22/2008   Walrath
08-10148-MFW Buffets Franchise Holdings, LLC 1/22/2008 Walrath
08-10149-MFW Tahoe Joe's, Inc. 1/22/2008   Walrath
08-10150-MFW HomeTown Leasing Company, LLC 1/22/2008 Walrath
08-10151-MFW OCB Leasing Company, LLC 1/22/2008   Walrath
08-10152-MFW Big R Procurement Company, LLC 1/22/2008 Walrath
Ryan's Restaurant Leasing Company, LLC 1/22/2008   Walrath
08-10154-MFW Fire Mountain Restaurants, LLC 1/22/2008 Walrath
Ryan's Restaurant Management Group, LLC 1/22/2008   Walrath
08-10156-MFW Tahoe Joe's Leasing Company, LLC 1/22/2008 Walrath
Fire Mountain Leasing Company, LLC 1/22/2008   Walrath
08-10158-MFW Fire Mountain Management Group, LLC 1/22/2008 Walrath
08-10161-CSS Friedman's Inc. 1/22/2008   Sontchi
08-10178-BLS American LaFrance, LLC 1/28/2008 Shannon
08-10179-CSS Crescent Jewelers 1/28/2008   Sontchi
08-10192-KJC Global Motorsport Group, Inc. 1/31/2008 Carey
08-10193-KJC Custom Chrome Europe, Ltd. 1/31/2008   Carey
08-10194-KJC Custom Chrome Far East, Ltd. 1/31/2008 Carey
Custom Chrome Manufacturing, Inc., d/b/a Santee In 1/31/2008   Carey
08-10212-KJC Wickes Holdings, LLC and Wickes Furniture Company, 2/3/2008 Carey
08-10213-KJC Wickes Furniture Company, Inc. 2/3/2008   Carey
08-10256-PJW Holley Performance Products Inc. 2/11/2008 7/1/2008 Walsh
08-10257-PJW KHPP Holdings, Inc. 2/11/2008 7/1/2008 Walsh
08-10258-PJW Holley Performance Systems, Inc. 2/11/2008 7/1/2008 Walsh
08-10259-PJW Nitrous Oxide Systems, Inc. 2/11/2008 7/1/2008 Walsh
08-10260-PJW Weiand Automotive Industries, Inc. 2/11/2008 7/1/2008 Walsh
08-10289-BLS Charys Holding Company, Inc. 2/14/2008   Shannon
08-10290-BLS Crochet & Borel Services, Inc. 2/14/2008 Shannon
08-10319-PJW Thompson Products, Inc. 2/19/2008   Walsh
08-10320-PJW Thompson Products Holdings, Inc. 2/19/2008 Walsh
08-10321-PJW Harvest Holdings, LLC 2/19/2008   Walsh
08-10322-KG TSIC, Inc. 2/19/2008 Gross
08-10323-BLS LV Liquidation Corporation 2/20/2008   Shannon
08-10324-BLS LVCH Liquidation Corporation 2/20/2008 Shannon
08-10325-BLS LVI Liquidation Corporation 2/20/2008   Shannon
08-10326-BLS LVR Liquidation Corporation 2/20/2008 Shannon
08-10327-BLS CS Liquidation Corporation 2/20/2008   Shannon
08-10328-BLS ECL Liquidation Corporation 2/20/2008 Shannon
08-10329-BLS RDF Liquidation Corporation 2/20/2008   Shannon
08-10446-KJC Supplements LT Inc. 3/10/2008 Carey
08-10447-KJC Supplements LT Holdings Corp. 3/10/2008   Carey
08-10448-KJC Supplements Liquidating Trust LLC 3/10/2008 Carey
08-10449-KJC Supplements LT Services Corp. 3/10/2008   Carey
08-10462-CSS Terisa Systems, Inc. 3/10/2008 Sontchi
08-10463-CSS SPYRUS, Inc. 3/10/2008   Sontchi
08-10464-CSS Blue Money Software, Inc. 3/10/2008 Sontchi
08-10498-KG Powermate Holding Corp. 3/17/2008   Gross
08-10499-KG Powermate Corporation 3/17/2008 Gross
08-10500-KG Powermate International, Inc. 3/17/2008   Gross
08-10516-KG Smidth & Co. 3/19/2008 Gross
08-10528-MFW Pacificnet, Inc. 3/22/2008 10/2/2008 Walrath
08-10544-BLS Hoop Holdings, LLC 3/26/2008 Shannon
08-10545-BLS Hoop Retail Stores, LLC 3/26/2008   Shannon
08-10546-BLS Hoop Canada Holdings, Inc. 3/26/2008 Shannon
KCMVNO, Inc., a Delaware Corporation 3/31/2008   Shannon
08-10601-CSS DG LIQUIDATION CORP., et al 4/1/2008 Sontchi
08-10602-CSS DT Subsidiary Corp. 4/1/2008   Sontchi
08-10623-KG VI Acquisition Corp. 4/3/2008 Gross
08-10624-KG VICORP Restaurants, Inc. 4/3/2008   Gross
08-10637-CSS Skybus Airlines, Inc. 4/5/2008 Sontchi
08-10668-KJC CFM U.S. Corporation 4/9/2008   Carey
08-10669-KJC CFM Majestic U.S. Holdings, Inc. 4/9/2008 Carey
08-10730-BLS The Bibb Company LLC 4/20/2008   Shannon
08-10832-CSS Linens Holding Co. 5/2/2008 Sontchi
08-10833-CSS Linens 'n Things, Inc. 5/2/2008   Sontchi
08-10834-CSS Linens 'n Things Center, Inc. 5/2/2008 Sontchi
08-10835-CSS Bloomington MN., L.T., Inc. 5/2/2008   Sontchi
08-10836-CSS Vendor Finance, LLC 5/2/2008 Sontchi
08-10837-CSS LNT, Inc. 5/2/2008   Sontchi
08-10838-CSS LNT Services, Inc. 5/2/2008 Sontchi
08-10839-CSS LNT Leasing II, LLC 5/2/2008   Sontchi
08-10840-CSS LNT West, Inc. 5/2/2008 Sontchi
08-10841-CSS LNT Virginia LLC 5/2/2008   Sontchi
08-10842-CSS LNT Merchandising Company LLC 5/2/2008 Sontchi
08-10843-CSS LNT Leasing III, LLC 5/2/2008   Sontchi
08-10844-CSS Citadel LNT, LLC 5/2/2008 Sontchi
08-10856-KJC Tropicana Entertainment, LLC 5/5/2008   Carey
08-10857-KJC Aztar Corporation 5/5/2008 Carey
08-10858-KJC Argosy of Louisiana, Inc. 5/5/2008   Carey
08-10859-KJC Aztar Development Corporation 5/5/2008 Carey
08-10860-KJC Atlantic-Deauville, Inc. 5/5/2008   Carey
08-10861-KJC Aztar Indiana Gaming Company, LLC 5/5/2008 Carey
08-10862-KJC Jazz Enterprises, Inc. 5/5/2008   Carey
08-10863-KJC Aztar Indiana Gaming Corporation 5/5/2008 Carey
08-10864-KJC JMBS Casino LLC 5/5/2008   Carey
08-10865-KJC Ramada New Jersey Holdings Corporation 5/5/2008 Carey
08-10866-KJC Aztar Missouri Gaming Corporation 5/5/2008   Carey
08-10867-KJC Aztar Riverboat Holding Company, LLC 5/5/2008 Carey
08-10868-KJC Ramada New Jersey, Inc. 5/5/2008   Carey
08-10869-KJC St. Louis Riverboat Entertainment, Inc. 5/5/2008 Carey
Catfish Queen Partnership in Commendam 5/5/2008   Carey
08-10871-KJC Centroplex Centre Convention Hotel, LLC 5/5/2008 Carey
08-10872-KJC Tahoe Horizon, LLC 5/5/2008   Carey
08-10873-KJC Columbia Properties Laughlin, LLC 5/5/2008 Carey
Tropicana Development Company, LLC 5/5/2008   Carey
08-10875-KJC Columbia Properties Tahoe, LLC 5/5/2008 Carey
Tropicana Entertainment Holdings, LLC 5/5/2008   Carey
08-10877-KJC Columbia Properties Vicksburg, LLC 5/5/2008 Carey
08-10878-KJC Tropicana Entertainment Intermediate Holdings, LLC 5/5/2008   Carey
08-10879-KJC CP Baton Rouge Casino, LLC 5/5/2008 Carey
08-10880-KJC Tropicana Express, Inc. 5/5/2008   Carey
08-10881-KJC CP Laughlin Realty, LLC 5/5/2008 Carey
08-10882-KJC Tropicana Finance Corp. 5/5/2008   Carey
08-10883-KJC Hotel Ramada of Nevada 5/5/2008 Carey
08-10884-KJC Tropicana Las Vegas Holdings, LLC 5/5/2008   Carey
08-10885-KJC Adamar Garage Corporation 5/5/2008 Carey
Tropicana Las Vegas Resort and Casino, LLC 5/5/2008   Carey
08-10887-KJC Tropicana Real Estate Company, LLC 5/5/2008 Carey
08-10888-KJC Adamar of Nevada 5/5/2008   Carey
08-10889-KJC Tropicana Enterprises 5/5/2008 Carey
08-10890-KJC Hilex Poly Co. LLC 5/6/2008   Carey
08-10891-KJC Hilex Poly Holding Co. LLC 5/6/2008 Carey
08-10915-PJW KMPH (TV) License, LLC 5/10/2008   Walsh
08-10916-PJW Pappas Telecasting Incorporated and Colins Broadcasting Corporation 5/10/2008 Walsh
08-10917-PJW Pappas Telecasting of the Midlands, L.P. 5/10/2008   Walsh
08-10918-PJW WCWG of the Triad, LLC 5/10/2008 Walsh
08-10919-PJW Pappas Telecasting of Sioux City, L.P. 5/10/2008   Walsh
08-10920-PJW Pappas Telecasting of Houston, L.P. 5/10/2008 Walsh
Pappas Telecasting of El Paso-Juarez, L.P. 5/10/2008   Walsh
08-10922-PJW Pappas Telecasting of Nevada, L.P. 5/10/2008 Walsh
08-10923-PJW Pappas Telecasting of Siouxland, LLC 5/10/2008   Walsh
08-10924-PJW CASA of Washington, LLC 5/10/2008 Walsh
08-10925-PJW KTNC License, LLC 5/10/2008   Walsh
08-10926-PJW KPTM (TV) License, LLC 5/10/2008 Walsh
08-10927-PJW WCWG License, LLC 5/10/2008   Walsh
08-10928-PJW KPTH License, LLC 5/10/2008 Walsh
08-10929-PJW KAZH License, LLC 5/10/2008   Walsh
08-10930-PJW KDBC License, LLC 5/10/2008 Walsh
08-10931-PJW Reno License, LLC 5/10/2008   Walsh
08-10932-PJW KCWK License, LLC 5/10/2008 Walsh
08-10933-PJW KFRE (TV) License, LLC 5/10/2008   Walsh
08-10934-PJW Pappas Telecasting of Central California 5/10/2008 Walsh
08-10935-PJW Concord License, LLC 5/10/2008   Walsh
08-10936-PJW Pappas Telecasting of Concord, a California Limite 5/10/2008 Walsh
08-10949-PJW Harry J. Pappas and Stella A. Pappas 5/12/2008   Walsh
08-10951-PJW Stella Pappas 5/12/2008 Walsh
08-10960-KG IdleAire Technologies Corporation 5/12/2008   Gross
08-11006-BLS Jevic Holding Corp. 5/20/2008 Shannon
08-11007-BLS Creek Road Properties, LLC 5/20/2008   Shannon
08-11008-BLS Jevic Transportation, Inc. 5/20/2008 Shannon
08-11033-MFW Uni Realty of Wilkes-Barre, Inc. 5/29/2008   Walrath
08-11034-MFW Uni-Marts Ohio, LLC 5/29/2008 Walrath
08-11035-MFW Uni Realty of Wilkes-Barre, L.P. 5/29/2008   Walrath
08-11036-MFW Uni Realty of Luzerne, Inc. 5/29/2008 Walrath
08-11037-MFW Uni-Marts, LLC 5/29/2008   Walrath
08-11038-MFW Uni Realty of Luzerne, L.P. 5/29/2008 Walrath
08-11039-MFW Green Valley National Accounts, LLC 5/29/2008   Walrath
08-11101-KG Distributed Energy Systems Corp. 6/4/2008 Gross
08-11102-KG Northern Power Systems, Inc. 6/4/2008   Gross
08-11111-KJC LandSource Communities Development LLC 6/8/2008 Carey
08-11112-KJC California Land Company 6/8/2008   Carey
08-11113-KJC Friendswood Development Company, LLC 6/8/2008 Carey
08-11114-KJC Lennar Land Partners II 6/8/2008   Carey
08-11115-KJC Kings Wood Development Company, L.C. 6/8/2008 Carey
08-11116-KJC LSC Associates, LLC 6/8/2008   Carey
08-11117-KJC Lennar Mare Island, LLC 6/8/2008 Carey
08-11118-KJC LandSource Communities Development Sub LLC 6/8/2008   Carey
08-11119-KJC Lennar Moorpark, LLC 6/8/2008 Carey
08-11120-KJC Lennar Stevenson Holdings, L.L.C. 6/8/2008   Carey
08-11121-KJC The Newhall Land and Farming Company 6/8/2008 Carey
08-11122-KJC LandSource Holding Company, LLC 6/8/2008   Carey
08-11123-KJC LNR-Lennar Washington Square, LLC 6/8/2008 Carey
08-11124-KJC Lennar Bressi Ranch Venture, LLC 6/8/2008   Carey
08-11125-KJC The Newhall Land and Farming Company (A California 6/8/2008 Carey
08-11126-KJC NWHL GP LLC 6/8/2008   Carey
08-11127-KJC Tournament Players Club at Valencia, LLC 6/8/2008 Carey
Southwest Communities Development LLC 6/8/2008   Carey
08-11129-KJC Valencia Corporation 6/8/2008 Carey
08-11130-KJC Stevenson Ranch Venture LLC 6/8/2008   Carey
08-11131-KJC Valencia Realty Company 6/8/2008 Carey
08-11132-CSS GFC Aircraft Leasing, LLC 6/9/2008   Sontchi
08-11133-CSS Goody's Family Clothing, Inc. 6/9/2008 Sontchi
08-11134-CSS SYDOOG LLC 6/9/2008   Sontchi
08-11135-CSS Trebor of TN, LLC. 6/9/2008 Sontchi
08-11136-CSS GOFAMCLO LLC 6/9/2008   Sontchi
08-11137-CSS Goody's MS, LP 6/9/2008 Sontchi
08-11138-CSS GFCTX, L.P. 6/9/2008   Sontchi
08-11139-CSS Goody's IN, L.P. 6/9/2008 Sontchi
08-11140-CSS GFCTN, L.P. 6/9/2008   Sontchi
08-11141-CSS GFCGA, L.P. 6/9/2008 Sontchi
08-11142-CSS Goody's Retail MS, L.P. 6/9/2008   Sontchi
08-11143-CSS GFC Aircraft Holdings, Inc. 6/9/2008 Sontchi
08-11144-CSS GFC Professional Services, LLC 6/9/2008   Sontchi
08-11145-CSS GFC Aircraft Management, LLC 6/9/2008 Sontchi
08-11146-CSS Goody's Giftco, LLC 6/9/2008   Sontchi
08-11147-CSS Goody's ARDC, L.P. 6/9/2008 Sontchi
08-11148-CSS Goody's TNDC, L.P. 6/9/2008   Sontchi
08-11149-CSS GFCFS, LLC 6/9/2008 Sontchi
08-11150-CSS Goody's Holding TN, LLC 6/9/2008   Sontchi
08-11151-CSS ISDE, Inc. 6/9/2008 Sontchi
08-11178-KJC IMMC Corporation 6/11/2008   Carey
08-11179-KJC Immunicon Europe, Inc. 6/11/2008 Carey
08-11180-KJC IMMC Holdings, Inc. 6/11/2008   Carey
08-11181-KJC Immunivest Corporation 6/11/2008 Carey
08-11261-KG Whitehall Jewelers Holdings, Inc. 6/23/2008   Gross
08-11262-KG Whitehall Jewelers, Inc. 6/23/2008 Gross
08-11267-BLS JHT Holdings, Inc. 6/24/2008   Shannon
08-11268-BLS JHT Acquisition Corp. 6/24/2008 Shannon
08-11269-BLS Automotive Carrier Services Co., LLC 6/24/2008   Shannon
08-11270-BLS Unimark LLC 6/24/2008 Shannon
08-11271-BLS ATC Leasing Company LLC 6/24/2008   Shannon
08-11272-BLS Active Truck Transport LLC 6/24/2008 Shannon
08-11273-BLS Equipment Transfer LLC 6/24/2008   Shannon
08-11274-BLS Auto Truck Transport Corporation 6/24/2008 Shannon
08-11275-BLS Unimark Carhaul, Inc. 6/24/2008   Shannon
08-11276-BLS Unimark Truck Transport, Inc. 6/24/2008 Shannon
08-11277-BLS HJT Acquisition Corp. 6/24/2008   Shannon
08-11278-BLS Johnson-Houston Travel LLC 6/24/2008 Shannon
08-11279-BLS Active Acquisition Corp. 6/24/2008   Shannon
08-11280-BLS Safety Carrier, Inc. 6/24/2008 Shannon
08-11281-BLS Unimark Lowboy Transportation, Inc. 6/24/2008   Shannon
08-11282-BLS BO Properties, Inc. 6/24/2008 Shannon
08-11283-BLS Active USA, Inc. 6/24/2008   Shannon
08-11313-KJC ZTBK, Inc. 6/29/2008 Carey
08-11382-CSS National Dry Cleaners Inc. 7/7/2008   Sontchi
08-11383-CSS DCI USA, Inc. 7/7/2008 Sontchi
08-11384-CSS DCI Management Group Ltd. 7/7/2008   Sontchi
08-11385-CSS DCI Management Group, Ltd. 7/7/2008 Sontchi
08-11386-CSS Al Phillips The Cleaner, Inc. 7/7/2008   Sontchi
08-11387-CSS Capitol Varsity, Inc. 7/7/2008 Sontchi
08-11388-CSS DryClean USA of South Carolina, Inc. 7/7/2008   Sontchi
08-11389-CSS DryClean U.S.A. Coastal, Inc. 7/7/2008 Sontchi
08-11390-CSS DryClean USA of Georgia, Inc. 7/7/2008   Sontchi
08-11391-CSS Tuchman Cleaners, Inc. 7/7/2008 Sontchi
08-11392-CSS DCI Management Group, Inc. 7/7/2008   Sontchi
08-11393-CSS Pride Cleaners, Inc. 7/7/2008 Sontchi
Syntax-Brillian Corporation and Lead Plaintiff and the Class 7/8/2008   Shannon
08-11408-BLS Syntax-Brillian SPE, Inc. 7/8/2008 Shannon
08-11409-BLS Syntax Groups Corporation 7/8/2008   Shannon
08-11435-PJW Western Nonwovens, Inc. 7/14/2008 Walsh
08-11436-PJW Western Synthetic Fiber, Inc. 7/14/2008   Walsh
08-11437-PJW Bonded Fiberloft, Inc. 7/14/2008 Walsh
08-11438-PJW Reliance Products, Inc. 7/14/2008   Walsh
08-11439-PJW Paltex Incorporated 7/14/2008 Walsh
08-11440-PJW Mid-America Fiber Company, Inc. 7/14/2008   Walsh
08-11441-PJW Florida Nonwovens, Inc. 7/14/2008 Walsh
08-11442-PJW Utah Nonwovens, Inc. 7/14/2008   Walsh
08-11460-CSS Vertis Holdings, Inc. 7/15/2008 11/21/2008 Sontchi
08-11461-CSS Vertis, Inc. 7/15/2008   Sontchi
08-11462-CSS Enteron Group, LLC 7/15/2008 11/21/2008 Sontchi
08-11463-CSS Webcraft, LLC 7/15/2008 11/21/2008 Sontchi
08-11464-CSS Vertis Mailing, LLC 7/15/2008 11/21/2008 Sontchi
08-11465-CSS Webcraft Chemicals, LLC 7/15/2008 11/21/2008 Sontchi
08-11466-CSS USA Direct, LLC 7/15/2008 11/21/2008 Sontchi
08-11467-CSS ACG Holdings, Inc. 7/15/2008   Sontchi
08-11468-CSS American Color Graphics, Inc. 7/15/2008 Sontchi
08-11469-KG Pierre Holding Corp. 7/15/2008   Gross
08-11471-CSS American Images of North America, Inc. 7/15/2008 Sontchi
08-11472-CSS Sullivan Marketing, Inc. 7/15/2008   Sontchi
08-11473-KG Chef's Pantry, Inc. 7/15/2008 Gross
08-11474-CSS Sullivan Media Corporation 7/15/2008   Sontchi
08-11475-KG Clovervale Farms, Inc. 7/15/2008 Gross
08-11476-KG Clovervale Transportation, Inc. 7/15/2008   Gross
08-11477-KG PF Management, Inc. 7/15/2008 Gross
08-11478-KG Fresh Foods Properties, LLC 7/15/2008   Gross
08-11479-KG Pierre Real Property, LLC 7/15/2008 Gross
08-11480-KG Pierre Foods, Inc. 7/15/2008   Gross
08-11481-KG Warfighter Foods, LLC 7/15/2008 Gross
08-11482-KG Zartic, LLC 7/15/2008   Gross
08-11483-KG Zartic Real Property, LLC 7/15/2008 Gross
08-11486-KG Zar Tran, LLC 7/15/2008   Gross
08-11487-KG Zar Tran Real Property, LLC 7/15/2008 Gross
08-11515-KG DynAmerica Manufacturing, LLC 7/18/2008   Gross
08-11525-BLS SemCrude, L.P. 7/22/2008 Shannon
Chemical Petroleum Exchange, Incorporated 7/22/2008   Shannon
08-11527-BLS Eaglwing, L.P. 7/22/2008 Shannon
08-11528-BLS Grayson Pipeline, L.L.C. 7/22/2008   Shannon
08-11529-BLS Greyhawk Gas Storage Company, L.L.C. 7/22/2008 Shannon
08-11530-BLS K.C. Asphalt, L.L.C. 7/22/2008   Shannon
08-11531-BLS SemCanada II, L.P. 7/22/2008 Shannon
08-11532-BLS SemCanada L.P. 7/22/2008   Shannon
08-11533-BLS SemCrude Pipeline, L.L.C. 7/22/2008 Shannon
08-11534-BLS SemFuel Transport LLC 7/22/2008   Shannon
08-11535-BLS SemMaterials Vietnam, L.L.C. 7/22/2008 Shannon
08-11536-BLS SemGas Gathering LLC 7/22/2008   Shannon
08-11537-BLS SemKan, L.L.C. 7/22/2008 Shannon
08-11538-BLS SemFuel, L.P. 7/22/2008   Shannon
08-11539-BLS SemManagement, L.L.C. 7/22/2008 Shannon
08-11540-BLS SemGas Storage, L.L.C. 7/22/2008   Shannon
08-11541-BLS SemMaterials, L.P. 7/22/2008 Shannon
08-11542-BLS SemGas, L.P. 7/22/2008   Shannon
08-11543-BLS SemTrucking, L.P. 7/22/2008 Shannon
08-11544-BLS SemGroup Asia, L.L.C. 7/22/2008   Shannon
08-11545-BLS SemStream, L.P. 7/22/2008 Shannon
Steuben Development Company, L.L.C. 7/22/2008   Shannon
08-11547-BLS SemGroup, L.P. 7/22/2008 Shannon
08-11548-BLS SemOperating G.P., L.L.C. 7/22/2008   Shannon
08-11549-BLS SemGroup Finance Corp. 7/22/2008 Shannon
08-11551-BLS PMTS LIQUIDATING CORP., et al 7/23/2008   Shannon
08-11553-BLS PM Liquidating Corp. 7/23/2008 Shannon
08-11554-BLS PMLS Liquidating LLC 7/23/2008   Shannon
08-11578-MFW Delfasco, Inc., 7/28/2008 Walrath
08-11586-KG Mervyn's Holdings, LLC 7/29/2008   Gross
08-11587-KG Mervyn's LLC 7/29/2008 Gross
08-11588-KG Mervyn's Brands, LLC 7/29/2008   Gross
08-11635-KG Boscov's Investment Company 8/4/2008 Gross
08-11636-KG Boscov's Finance Company, Inc. 8/4/2008   Gross
08-11637-KG BSCV, Inc., et al. 8/4/2008 Gross
08-11638-KG Boscov's Department Store, LLC 8/4/2008   Gross
08-11639-KG Boscov's Transportation Company LLC 8/4/2008 Gross
08-11640-KG Boscov's PSI Inc. 8/4/2008   Gross
08-11641-KG SDS. Inc. 8/4/2008 Gross
08-11642-KG Retail Construction & Development, Inc. 8/4/2008   Gross
08-11643-KJC WCI Communities, Inc. 8/4/2008 Carey
08-11644-KJC Communities Home Builders, Inc. 8/4/2008   Carey
08-11645-KJC New Home & Land Company LLC 8/4/2008 Carey
08-11646-KJC Bay Colony-Gateway, Inc. 8/4/2008   Carey
08-11647-KJC East Fishkill Development LLC 8/4/2008 Carey
08-11648-KJC Hunting Ridge III, LLC 8/4/2008   Carey
08-11649-KJC Bay Colony of Naples, Inc. 8/4/2008 Carey
08-11650-KJC Fair Oaks Parkway, LLC 8/4/2008   Carey
08-11651-KJC Spectrum PDC Corp. 8/4/2008 Carey
Community Specialized Services, Inc. 8/4/2008   Carey
08-11653-KJC Gateway Communities, Inc. 8/4/2008 Carey
08-11654-KJC Renaissance at Beacon Hill II, LLC 8/4/2008   Carey
08-11655-KJC First Fidelity Title, Inc. 8/4/2008 Carey
08-11656-KJC Pelican Bay Properties, Inc. 8/4/2008   Carey
08-11657-KJC Bay Colony Realty Associates, Inc. 8/4/2008 Carey
08-11658-KJC Florida Design Communities, Inc. 8/4/2008   Carey
08-11659-KJC JYC Holdings, Inc. 8/4/2008 Carey
08-11660-KJC Renaissance at Bellview Road, LLC 8/4/2008   Carey
08-11661-KJC Coral Ridge Communities, Inc. 8/4/2008 Carey
08-11662-KJC Spectrum Customer Care, Inc. 8/4/2008   Carey
08-11663-KJC Carpentry Management Associates, LLC 8/4/2008 Carey
Renaissance Custom Communities, LLC 8/4/2008   Carey
08-11665-KJC Spectrum Valimar Corp. 8/4/2008 Carey
Florida Lifestyle Management Company 8/4/2008   Carey
08-11667-KJC Gateway Realty Sales, Inc. 8/4/2008 Carey
08-11668-KJC Pelican Landing Communities, Inc. 8/4/2008   Carey
08-11669-KJC Renaissance at Bridges of Oakton II, LLC 8/4/2008 Carey
08-11670-KJC Renaissance at Roseland, Inc. 8/4/2008   Carey
08-11671-KJC Florida National Properties, Inc. 8/4/2008 Carey
The Colony at Pelican Landing Golf Club, Inc. 8/4/2008   Carey
08-11673-KJC Lake Grove Home & Land Company LLC 8/4/2008 Carey
08-11674-KJC Renaissance at Hunting Hills, LLC 8/4/2008   Carey
08-11675-KJC Coral Ridge Properties, Inc. 8/4/2008 Carey
08-11676-KJC Renaissance Holdings Corp. 8/4/2008   Carey
08-11677-KJC Spectrum-Irvington Corp. 8/4/2008 Carey
08-11678-KJC GC Assets of Nassau, Inc. 8/4/2008   Carey
08-11679-KJC Spectrum Design Studio, Inc. 8/4/2008 Carey
08-11680-KJC Renaissance at Cardinal Forest, LLC 8/4/2008   Carey
08-11681-KJC Gateway Communications Services, Inc. 8/4/2008 Carey
08-11682-KJC Communities Amenities, Inc. 8/4/2008   Carey
08-11683-KJC Pelican Landing Properties, Inc. 8/4/2008 Carey
Mansion Ridge Home & Land Company, LLC 8/4/2008   Carey
08-11685-KJC Coral Ridge Realty, Inc. 8/4/2008 Carey
08-11686-KJC Spectrum-Riverwoods Corp. 8/4/2008   Carey
08-11687-KJC Renaissance at Evergreen Mills Road, LLC 8/4/2008 Carey
08-11688-KJC Renaissance at Kings Crossing, LLC 8/4/2008   Carey
08-11689-KJC Renaissance at Rugby Road, LLC 8/4/2008 Carey
08-11690-KJC Spectrum FS Corp. 8/4/2008   Carey
08-11691-KJC Communities Finance Company, LLC 8/4/2008 Carey
08-11692-KJC Renaissance Housing Corp. 8/4/2008   Carey
08-11693-KJC Pelican Marsh Properties, Inc. 8/4/2008 Carey
08-11694-KJC Renaissance at Foxhall, LLC 8/4/2008   Carey
08-11695-KJC Spectrum Glen Cove Corp. 8/4/2008 Carey
08-11696-KJC Sun City Center Golf Properties, Inc. 8/4/2008   Carey
08-11697-KJC Renaissance at Rugby Road II, LLC 8/4/2008 Carey
08-11698-KJC (The) Mansion Ridge Sewer Co., Inc. 8/4/2008   Carey
08-11699-KJC Coral Ridge Realty Sales, Inc. 8/4/2008 Carey
08-11700-KJC WCI Amenities, Inc. 8/4/2008   Carey
08-11701-KJC Renaissance at Lake Manassas, LLC 8/4/2008 Carey
08-11702-KJC Poplar Tree, LLC 8/4/2008   Carey
08-11703-KJC WCI Homes Northeast, Inc. 8/4/2008 Carey
08-11704-KJC Renaissance Land, LLC 8/4/2008   Carey
08-11705-KJC Renaissance at Georgetown Pike, LLC 8/4/2008 Carey
08-11706-KJC Sun City Center Realty, Inc. 8/4/2008   Carey
08-11707-KJC Spectrum Holmdel Corp. 8/4/2008 Carey
08-11708-KJC Renaissance at South River, Inc. 8/4/2008   Carey
08-11709-KJC Marbella at Pelican Bay, Inc. 8/4/2008 Carey
08-11710-KJC Heron Bay, Inc. 8/4/2008   Carey
08-11711-KJC Renaissance at Oak Creek Club, LLC 8/4/2008 Carey
08-11712-KJC Resort at Singer Island Properties, Inc. 8/4/2008   Carey
08-11713-KJC WCI Realty, Inc. 8/4/2008 Carey
08-11714-KJC WCI Architecture & Land Planning, Inc. 8/4/2008   Carey
08-11715-KJC Dix Hills Home & Land Company, LLC 8/4/2008 Carey
08-11716-KJC Tarpon Cove Realty, Inc. 8/4/2008   Carey
08-11717-KJC Spectrum Kensington LLC 8/4/2008 Carey
Renaissance at the Bridges of Oakton, LLC 8/4/2008   Carey
08-11719-KJC Renaissance at Beacon Hill, LLC 8/4/2008 Carey
WCI Northeast Real Estate Development, LLC 8/4/2008   Carey
08-11721-KJC Heron Bay Golf Course Properties, Inc. 8/4/2008 Carey
08-11722-KJC MHI-Rugby Road, L.L.C. 8/4/2008   Carey
08-11723-KJC Reston Building Company, LLC 8/4/2008 Carey
08-11724-KJC WCI Realty Connecticut, Inc. 8/4/2008   Carey
08-11725-KJC WCI Business Development, Inc. 8/4/2008 Carey
08-11726-KJC Spectrum Lake Grove, LLC 8/4/2008   Carey
08-11727-KJC WCI Realty Maryland, Inc. 8/4/2008 Carey
08-11728-KJC Renaissance at The Oaks, LLC 8/4/2008   Carey
08-11729-KJC WCI Hunter Mill, LLC 8/4/2008 Carey
08-11730-KJC Tarpon Cove Yacht & Racquet Club, Inc. 8/4/2008   Carey
08-11731-KJC Hopewell Crossing Home & Land Company, LLC 8/4/2008 Carey
08-11732-KJC RMH, LLC 8/4/2008   Carey
08-11733-KJC WCI Northeast U.S. Region, LLC 8/4/2008 Carey
08-11734-KJC WCI Marketing, Inc. 8/4/2008   Carey
08-11735-KJC Spectrum Landing Corp. 8/4/2008 Carey
08-11736-KJC Renaissance at Oakton Glen, LLC 8/4/2008   Carey
08-11737-KJC WCI Realty New Jersey, Inc. 8/4/2008 Carey
(The) Valimar Home & Land Company, LLC 8/4/2008   Carey
08-11739-KJC WCI Pompano Beach, Inc. 8/4/2008 Carey
08-11740-KJC WCI Capital Corporation 8/4/2008   Carey
08-11741-KJC Sarasota Tower, Inc. 8/4/2008 Carey
08-11742-KJC Renaissance at Occoquan Walk, LLC 8/4/2008   Carey
08-11743-KJC WCI Realty New York, Inc. 8/4/2008 Carey
08-11744-KJC Spectrum Long Beach, LLC 8/4/2008   Carey
08-11745-KJC WCI Ireland Inn Corp. 8/4/2008 Carey
08-11746-KJC Hunting Ridge II, LLC 8/4/2008   Carey
08-11747-KJC WCI Mid-Atlantic U.S. Region, Inc. 8/4/2008 Carey
08-11748-KJC Watermark Realty Referral, Inc. 8/4/2008   Carey
08-11749-KJC Southbury Home & Land Company LLC 8/4/2008 Carey
08-11750-KJC WCI Title, Inc. 8/4/2008   Carey
08-11751-KJC Renaissance at River Creek, Inc. 8/4/2008 Carey
08-11752-KJC Spectrum North Bergen LLC 8/4/2008   Carey
08-11753-KJC WCI Communities Property Management, Inc. 8/4/2008 Carey
08-11754-KJC Spectrum Construction Corp. 8/4/2008   Carey
08-11755-KJC WCI Towers, Inc. 8/4/2008 Carey
08-11756-KJC Renaissance at River Creek II, LLC 8/4/2008   Carey
08-11758-KJC WCI Towers Mid-Atlantic USA, Inc. 8/4/2008 Carey
08-11759-KJC Renaissance at Timberlake, LLC 8/4/2008   Carey
08-11760-KJC Renaissance at Timberlake II, LLC 8/4/2008 Carey
08-11761-KJC WCI Custom Homes, LLC 8/4/2008   Carey
08-11762-KJC WCI Homebuilding, Inc. 8/4/2008 Carey
08-11763-KJC Renaissance at River Creek Towns, LLC 8/4/2008   Carey
08-11764-KJC WCI Towers Northeast USA, Inc. 8/4/2008 Carey
08-11765-KJC WCI Homes, Inc. 8/4/2008   Carey
08-11766-KJC Renaissance Centro Arlington, LLC 8/4/2008 Carey
08-11767-KJC Renaissance at River Creek Villas, Inc. 8/4/2008   Carey
08-11768-KJC WCI Golf Group, Inc. 8/4/2008 Carey
08-11769-KJC WCI Homebuilding Northeast, U.S., Inc. 8/4/2008   Carey
08-11770-KJC Renaissance Centro Columbia, LLC 8/4/2008 Carey
08-11787-BLS Ascendia Brands, Inc. 8/5/2008   Shannon
08-11788-BLS Hermes Acquisition Company I LLC 8/5/2008 Shannon
08-11789-BLS Ascendia Brands Co., Inc. 8/5/2008   Shannon
08-11790-BLS Lander Co., Inc. 8/5/2008 Shannon
08-11791-BLS Lander Intangible Corporation 8/5/2008   Shannon
08-11792-BLS Ascendia Real Estate LLC 8/5/2008 Shannon
08-11802-PJW Midland Food Services, L.L.C. 8/6/2008   Walsh
08-11855-KG Saint Annes Club, LLC and The Creek Course, LLC 8/12/2008 Gross
08-11859-KG Intermet Corporation 8/12/2008   Gross
08-11860-KG Alexander City Castin Company, Inc. 8/12/2008 Gross
08-11861-KG Cast-Matic, LLC 8/12/2008   Gross
08-11862-KG Columbus Foundry, L.P. 8/12/2008 Gross
08-11863-KG Diversified Diemakers, LLC 8/12/2008   Gross
08-11864-KG Ferrous Metals Group, LLC 8/12/2008 Gross
08-11865-KG Ganton Technologies, LLC 8/12/2008   Gross
08-11866-KG Intermet Holding Company 8/12/2008 Gross
08-11868-KG Intermet Illinois, Inc. 8/12/2008   Gross
08-11869-KG Intermet International, Inc. 8/12/2008 Gross
08-11870-KG Intermet U.S. Holding, Inc. 8/12/2008   Gross
08-11871-KG Ironton Iron, Inc. 8/12/2008 Gross
08-11872-KG Light Metals Group, LLC 8/12/2008   Gross
08-11873-KG Lynchburg Foundry, LLC 8/12/2008 Gross
08-11874-KG Northern Castings, LLC 8/12/2008   Gross
08-11875-KG SUDM, Inc. 8/12/2008 Gross
08-11876-KG Tool Products, LLC 8/12/2008   Gross
08-11877-KG Wagner Castings Company 8/12/2008 Gross
08-11878-KG Wagner Havana, Inc. 8/12/2008   Gross
08-11879-KG Western Capital Corporation 8/12/2008 Gross
08-11922-KJC Hines Horticulture, Inc. 8/20/2008   Carey
08-11923-KJC Hines Nurseries, Inc. 8/20/2008 Carey
08-11953-PJW Mrs. Fields' Original Cookies, Inc. 8/24/2008   Walsh
08-11954-PJW Mrs. Fields Famous Brands, LLC 8/24/2008 Walsh
08-11955-PJW Mrs. Fields Financing Company, Inc. 8/24/2008   Walsh
08-11956-PJW Mrs. Fields Franchising, LLC 8/24/2008 Walsh
08-11957-PJW PTF, LLC 8/24/2008   Walsh
08-11958-PJW PMF, LLC 8/24/2008 Walsh
08-11959-PJW GACCF, LLC 8/24/2008   Walsh
08-11960-PJW GAMAN, LLC 8/24/2008 Walsh
08-11961-PJW The Mrs. Fields' Brand, Inc. 8/24/2008   Walsh
08-11962-PJW TCBY Systems, LLC 8/24/2008 Walsh
08-11963-PJW Mrs. Fields Gifts, Inc. 8/24/2008   Walsh
08-11964-PJW Mrs. Fields Cookies Australia 8/24/2008 Walsh
08-11965-PJW TCBY International, Inc. 8/24/2008   Walsh
08-11966-PJW TCBY of Texas, Inc. 8/24/2008 Walsh
08-11973-KG Cadence Innovation LLC 8/26/2008   Gross
08-11974-KG New Venture Real Estate Holdings, LLC 8/26/2008 Gross
08-12001-CSS Portola Packaging, Inc. 8/27/2008   Sontchi
08-12002-CSS Great Lakes Sales Associates, LLC 8/27/2008 Sontchi
Northern Engineering and Plastics Corporation (Del 8/27/2008   Sontchi
08-12004-CSS Northern Engineering Plastics Corporation (Puerto 8/27/2008 10/20/2008 Sontchi
Northern Plastics Corporation - Puerto Rico (Penns 8/27/2008   Sontchi
08-12006-CSS Portola Allied Tool, Inc. 8/27/2008 Sontchi
08-12007-CSS Portola Tech International, Inc. 8/27/2008   Sontchi
08-12008-KJC NetEffect, Inc. 8/27/2008 Carey
08-12023-MFW Buffets Restaurants Holdings, Inc. 8/29/2008   Walrath
08-12027-PJW CHA Hawaii, LLC 8/29/2008 Walsh
08-12030-PJW Hawaii Medical Center East, LLC 8/29/2008   Walsh
08-12032-PJW Hawaii Medical Center West, LLC 8/29/2008 Walsh
08-12033-PJW Hawaii Medical Center LLC 8/29/2008   Walsh
08-12129-KJC Marty Shoes Holdings, Inc. 9/12/2008 Carey
08-12130-KJC E Shoe Sales, Inc. 9/12/2008   Carey
08-12131-KJC Marty Shoes, Inc. 9/12/2008 Carey
Motor Coach Industries International, Inc. 9/15/2008   Shannon
08-12137-BLS MCII Holdings, Inc. 9/15/2008 Shannon
08-12138-BLS MCI Financial Services, Inc. 9/15/2008   Shannon
08-12139-BLS MCI Sales and Service, Inc. 9/15/2008 Shannon
08-12140-BLS MCI Service Parts, Inc. 9/15/2008   Shannon
08-12141-BLS MCII Financial Services II, Inc. 9/15/2008 Shannon
08-12142-BLS Motor Coach Industries, Inc. 9/15/2008   Shannon
08-12170-MFW Sports Collectibles Acquisition Corp. 9/21/2008 Walrath
08-12175-PJW AFY Holding Company 9/23/2008   Walsh
08-12176-PJW American Fibers and Yarns Company 9/23/2008 Walsh
08-12219-KG The Creek Course, LLC 9/25/2008   Gross
08-12228-MFW WMI Investment Corp. 9/26/2008 Walrath
08-12229-MFW Washington Mutual, Inc. 9/26/2008   Walrath
08-12305-MFW Comfort Co., Inc. 10/3/2008 Walrath
08-12306-MFW Sleep Innovations, Inc. 10/3/2008   Walrath
08-12307-MFW Advanced Innovations Central, LLC 10/3/2008 Walrath
08-12309-MFW Advanced Innovations East, LLC 10/3/2008   Walrath
08-12310-MFW Advanced Innovations West, LLC 10/3/2008 Walrath
08-12311-MFW Advanced Urethane Technologies, Inc. 10/3/2008   Walrath
08-12312-MFW AUT Brenham, Inc. 10/3/2008 Walrath
08-12313-MFW AUT Dallas, Inc. 10/3/2008   Walrath
08-12314-MFW AUT Lebanon, Inc. 10/3/2008 Walrath
08-12315-MFW AUT Newburyport, Inc. 10/3/2008   Walrath
08-12316-MFW AUT West Chicago, Inc. 10/3/2008 Walrath
Archway Cookies, LLC and Mother's Cake & Cookie Co. 10/6/2008   Sontchi
08-12326-CSS Mother's Cake & Cookie Co. 10/6/2008 Sontchi
08-12412-PJW WorldSpace, Inc. 10/17/2008   Walsh
08-12413-PJW WorldSpace Systems Corporation 10/17/2008 Walsh
08-12414-PJW AfriSpace, Inc. 10/17/2008   Walsh
08-12430-PJW GWLS Holdings, Inc. 10/20/2008 Walsh
08-12431-PJW Greatwide Logistics Services, Inc. 10/20/2008   Walsh
08-12432-PJW Transport Industries Holdings, L.P. 10/20/2008 Walsh
08-12433-PJW Transport Industries, L.P. 10/20/2008   Walsh
08-12434-PJW American Trans-Freight, LLC 10/20/2008 Walsh
08-12435-PJW Greatwide Truckload Management, LLC 10/20/2008   Walsh
08-12436-PJW Cheetah Transportation, LLC 10/20/2008 Walsh
08-12437-PJW ATF Management, LLC 10/20/2008   Walsh
08-12438-PJW Trans Coastal Trucking, L.L.C. 10/20/2008 Walsh
08-12439-PJW AFT Flatbed, LLC 10/20/2008   Walsh
08-12440-PJW National Transportation Specialists, LLC 10/20/2008 Walsh
08-12441-PJW ATF Van, LLC 10/20/2008   Walsh
08-12442-PJW ATF Leasing, LLC 10/20/2008 Walsh
08-12443-PJW ATF Logistics, LLC 10/20/2008   Walsh
08-12444-PJW ATF Trucking, LLC 10/20/2008 Walsh
08-12445-PJW Dallas & Mavis Holdings, LLC 10/20/2008   Walsh
08-12446-PJW Dallas & Mavis Specialized Carrier Co., LLC 10/20/2008 Walsh
08-12447-PJW RKHL Holdings, LLC 10/20/2008   Walsh
08-12448-PJW RK Holdings and Leasing, Inc. 10/20/2008 Walsh
08-12449-PJW Total Warehousing, Inc. 10/20/2008   Walsh
08-12450-PJW Total Warehousing/Ontario, L.L.C. 10/20/2008 Walsh
TIH Cargo-Master Holding Company, LLC 10/20/2008   Walsh
08-12452-PJW Cargo-Master, Inc. 10/20/2008 Walsh
08-12453-PJW Golman-Hayden Company, Inc. 10/20/2008   Walsh
08-12454-PJW Greatwide Canada Holdings, Inc. 10/20/2008 Walsh
08-12455-PJW Greatwide Dedicated Transport, L.P. 10/20/2008   Walsh
08-12456-PJW Greatwide Dedicated Transport II, Inc. 10/20/2008 Walsh
08-12457-PJW Brisk Transportation, L.P. 10/20/2008   Walsh
08-12458-PJW Greatwide Southpoint Holdings, LLC 10/20/2008 Walsh
08-12459-PJW Sunshine Carriers, Inc. 10/20/2008   Walsh
08-12460-PJW Southpoint Distributing, Inc. 10/20/2008 Walsh
08-12461-PJW THI Am-Can Holding Company, LLC 10/20/2008   Walsh
08-12462-PJW A-C Leasing, L.L.C. 10/20/2008 Walsh
08-12463-PJW Am-Can Transport Service, Inc. 10/20/2008   Walsh
08-12464-PJW A-C Logistics, L.L.C. 10/20/2008 Walsh
08-12466-PJW Greatwide Dedicated Transport III, Inc. 10/20/2008   Walsh
08-12467-PJW CDL Leasing, Inc. 10/20/2008 Walsh
08-12468-PJW CDL Diesel Repair, LLC 10/20/2008   Walsh
08-12469-PJW Camrett Brokerage, Inc. 10/20/2008 Walsh
08-12470-PJW May Trucking, LLC 10/20/2008   Walsh
08-12472-PJW Greenhead, Ltd. 10/20/2008 Walsh
08-12473-PJW Cousins, Ltd. 10/20/2008   Walsh
08-12474-PJW Stewart Stiles Truck Line, Inc. 10/20/2008 Walsh
08-12475-PJW Avenue K, Ltd. 10/20/2008   Walsh
08-12476-PJW Bachelor Creek, Ltd. 10/20/2008 Walsh
08-12477-PJW Avenue W, Ltd. 10/20/2008   Walsh
08-12479-PJW Transport Industries Equipment Services, L.L.C. 10/20/2008 Walsh
08-12480-PJW Greatwide Transportation Management Services, Inc. 10/20/2008   Walsh
08-12481-PJW TII Holdings GP, LLC 10/20/2008 Walsh
08-12482-PJW TI GP, LLC 10/20/2008   Walsh
08-12483-PJW TI Sub GP, LLC 10/20/2008 Walsh
08-12490-MFW Metromedia Steakhouses Company, L.P., a Delaware L 10/22/2008   Walrath
08-12492-MFW JOST Restaurant Financing, Inc., a Delaware Corpor 10/22/2008 Walrath
Puerto Rico Ponderosa, Inc., a Delaware Corporatio 10/22/2008   Walrath
08-12495-MFW Pon Realty I, Inc., a Delaware Corporation 10/22/2008 Walrath
08-12504-BLS SemGroup Holdings, L.P. 10/22/2008   Shannon
08-12505-BLS SemCap, L.L.C. 10/22/2008 Shannon
08-12556-MFW Jancor Companies, Inc. 10/30/2008   Walrath
08-12557-MFW Jancor Holdings, LLC 10/30/2008 Walrath
08-12558-MFW Vinyl Holdings, LLC 10/30/2008   Walrath
08-12559-MFW Heartland Building Products, Inc. 10/30/2008 Walrath
08-12560-MFW Infinite Building Products, Inc. 10/30/2008   Walrath
08-12561-MFW Survivor Technologies, Inc. 10/30/2008 Walrath
08-12562-MFW Kensington Windows, Inc. 10/30/2008   Walrath
08-12563-MFW Outdoor Technologies, Inc. 10/30/2008 Walrath
08-12564-MFW Armor Bond Building Products, Inc. 10/30/2008   Walrath
08-12565-MFW Boone Oak Enterprises, Inc. 10/30/2008 Walrath
Master Shield Building Products Company, L.P. 10/30/2008   Walrath
08-12567-MFW Bird Vinyl Products Limited 10/30/2008 Walrath
08-12605-BLS VeraSun BioDiesel, LLC 10/31/2008   Shannon
08-12606-BLS VeraSun Energy Corporation 10/31/2008 Shannon
08-12607-BLS ASA Albion, LLC 10/31/2008   Shannon
08-12608-BLS ASA Bloomingburg, LLC 10/31/2008 Shannon
08-12609-BLS ASA Linden, LLC 10/31/2008   Shannon
08-12610-BLS ASA OpCo Holdings, LLC 10/31/2008 Shannon
08-12611-BLS US Bio Marion, LLC 10/31/2008   Shannon
08-12612-BLS US BioEnergy Corporation 10/31/2008 Shannon
08-12613-BLS VeraSun Albert City, LLC 10/31/2008   Shannon
08-12614-BLS VeraSun Aurora Corporation 10/31/2008 Shannon
08-12615-BLS VeraSun Central City, LLC 10/31/2008   Shannon
08-12616-BLS VeraSun Charles City, LLC 10/31/2008 Shannon
08-12617-BLS VeraSun Dyersville, LLC 10/31/2008   Shannon
08-12618-BLS VeraSun Fort Dodge, LLC 10/31/2008 Shannon
08-12619-BLS VeraSun Granite City, LLC 10/31/2008   Shannon
08-12620-BLS VeraSun Hankinson, LLC 10/31/2008 Shannon
08-12621-BLS VeraSun Hartley, LLC 10/31/2008   Shannon
08-12622-BLS VeraSun Janesville, LLC 10/31/2008 Shannon
08-12623-BLS VeraSun Litchfield, LLC 10/31/2008   Shannon
08-12624-BLS VeraSun Marketing, LLC 10/31/2008 Shannon
08-12625-BLS VeraSun Ord, LLC 10/31/2008   Shannon
08-12626-BLS VeraSun Reynolds, LLC 10/31/2008 Shannon
08-12627-BLS VeraSun Tilton, LLC 10/31/2008   Shannon
08-12628-BLS VeraSun Welcome, LLC 10/31/2008 Shannon
08-12629-BLS VeraSun Woodbury, LLC 10/31/2008   Shannon
08-12640-MFW Solution Technology International, Inc. 11/4/2008 Walrath
08-12666-PJW One-Executive Tower LLC 11/6/2008   Walsh
08-12667-PJW MPC Computers, LLC 11/6/2008 Walsh
08-12668-PJW Gateway Companies, Inc. 11/6/2008   Walsh
08-12669-PJW MPC-G, LLC 11/6/2008 Walsh
08-12670-PJW GTG PC Holdings, LLC 11/6/2008   Walsh
08-12671-PJW Gateway Pro Partners, LLC 11/6/2008 Walsh
08-12672-PJW MPC-Pro, LLC 11/6/2008   Walsh
08-12673-PJW MPC Corporation 11/6/2008 Walsh
08-12674-PJW MPC Solutions Sales, LLC 11/6/2008   Walsh
08-12675-PJW Gateway Professional, LLC 11/6/2008 Walsh
DBSI Inc. and Lehman Brothers Holding Inc. 11/10/2008   Walsh
08-12688-PJW DBSI South 75 Center LeaseCo LLC 11/10/2008 Walsh
DBSI 14001 Weston Parkway LeaseCo LLC 11/10/2008   Walsh
08-12690-PJW DBSI CP Ironwood LeaseCo LLC 11/10/2008 Walsh
08-12691-PJW DBSI Lake Ellenor LeaseCo LLC 11/10/2008   Walsh
08-12692-PJW DBSI 12 South Place LeaseCo LLC 11/10/2008 Walsh
DBSI 13000 Weston Parkway LeaseCo LLC 11/10/2008   Walsh
08-12694-PJW DBSI 2001A Funding Corporation 11/10/2008 Walsh
08-12695-PJW DBSI 2001B Funding Corporation 11/10/2008   Walsh
08-12696-PJW DBSI 2001C Funding Corporation 11/10/2008 Walsh
08-12697-PJW DBSI 2005 Secured Notes Corporation 11/10/2008   Walsh
08-12698-PJW DBSI 2006 Secured Notes Corporation 11/10/2008 Walsh
08-12699-PJW DBSI 2008 Notes Corporation 11/10/2008   Walsh
08-12700-PJW DBSI 2nd Street Quad LeaseCo LLC 11/10/2008 Walsh
08-12701-PJW DBSI 700 Locust LeaseCo LLC 11/10/2008   Walsh
08-12702-PJW DBSI Abbotts Bridge LeaseCo LLC 11/10/2008 Walsh
08-12703-PJW DBSI Allison Pointe LeaseCo LLC 11/10/2008   Walsh
08-12704-PJW DBSI Amarillo Apartments LeaseCo LLC 11/10/2008 Walsh
08-12705-PJW DBSI Anna Plaza LeaseCo LLC 11/10/2008   Walsh
08-12706-PJW DBSI Arlington Town Square LeaseCo LLC 11/10/2008 Walsh
08-12707-PJW DBSI Arrowhead LeaseCo LLC 11/10/2008   Walsh
08-12708-PJW DBSI Avenues North Center LeaseCo LLC 11/10/2008 Walsh
08-12709-PJW DBSI Bandera Trails LeaseCo LLC 11/10/2008   Walsh
08-12710-PJW DBSI Battlefield Station LeaseCo LLC 11/10/2008 Walsh
08-12711-PJW DBSI Belton Town Center LeaseCo LLC 11/10/2008   Walsh
08-12712-PJW DBSI Breckinridge LeaseCo LLC 11/10/2008 Walsh
08-12713-PJW DBSI Brendan Way LeaseCo LLC 11/10/2008   Walsh
08-12714-PJW DBSI Brookfield Pelham LeaseCo LLC 11/10/2008 Walsh
08-12715-PJW DBSI Cambridge Place LeaseCo LLC 11/10/2008   Walsh
08-12716-PJW DBSI Carolina Commons LeaseCo LLC 11/10/2008 Walsh
DBSI Cedar East and Cypress LeaseCo LLC 11/10/2008   Walsh
08-12718-PJW DBSI Clear Creek Square LeaseCo LLC 11/10/2008 Walsh
08-12719-PJW DBSI Corporate Woods LeaseCo LLC 11/10/2008   Walsh
08-12720-PJW DBSI CP Clearwater LeaseCo LLC 11/10/2008 Walsh
08-12721-PJW DBSI Cranberry LeaseCo LLC 11/10/2008   Walsh
08-12722-PJW DBSI Cross Pointe LeaseCo LLC 11/10/2008 Walsh
08-12723-PJW DBSI Crosstown Woods LeaseCo LLC 11/10/2008   Walsh
08-12724-PJW DBSI Daniel Burnham LeaseCo LLC 11/10/2008 Walsh
08-12725-PJW DBSI Decatur LeaseCo LLC 11/10/2008   Walsh
08-12726-PJW DBSI Eagle Landing LeaseCo LLC 11/10/2008 Walsh
08-12727-PJW DBSI Embassy Tower LeaseCo LLC 11/10/2008   Walsh
08-12728-PJW DBSI Executive Dr LeaseCo LLC 11/10/2008 Walsh
08-12729-PJW DBSI Executive Park LeaseCo LLC 11/10/2008   Walsh
08-12730-PJW DBSI Fairlane Green LeaseCo LLC 11/10/2008 Walsh
08-12731-PJW DBSI Fairway LeaseCo LLC 11/10/2008   Walsh
08-12732-PJW DBSI Florissant Market Place LeaseCo LLC 11/10/2008 Walsh
08-12733-PJW DBSI Gadd Crossing LeaseCo LLC 11/10/2008   Walsh
08-12734-PJW DBSI Ghent Road LeaseCo LLC 11/10/2008 Walsh
DBSI Grant Street Portfolio LeaseCo LLC 11/10/2008   Walsh
08-12736-PJW DBSI Green Street Commons Leaseco LLC 11/10/2008 Walsh
08-12737-PJW DBSI Guaranteed Capital Corporation 11/10/2008   Walsh
08-12738-PJW DBSI Hampton LeaseCo LLC 11/10/2008 Walsh
08-12739-PJW DBSI Hickory Plaza LeaseCo LLC 11/10/2008   Walsh
08-12740-PJW DBSI Highlands & Southcreek LeaseCo LLC 11/10/2008 Walsh
08-12741-PJW DBSI Houston Levee Galleria Leaseco LLC 11/10/2008   Walsh
08-12742-PJW DBSI Kemper Pointe LeaseCo LLC 11/10/2008 Walsh
08-12743-PJW DBSI Kenwood Center LeaseCo LLC 11/10/2008   Walsh
08-12744-PJW DBSI Keystone Commerce LeaseCo LLC 11/10/2008 Walsh
08-12745-PJW DBSI Lake Natoma LeaseCo LLC 11/10/2008   Walsh
08-12746-PJW DBSI Lamar LeaseCo LLC 11/10/2008 Walsh
08-12747-PJW DBSI Landmark Towers Leaseco LLC 11/10/2008   Walsh
08-12748-PJW DBSI Lifestyle Center LeaseCo LLC 11/10/2008 Walsh
08-12749-PJW DBSI Lincoln Park 10 LeaseCo LLC 11/10/2008   Walsh
08-12750-PJW DBSI Mansell Forest LeaseCo LLC 11/10/2008 Walsh
08-12751-PJW DBSI Mansell Place LeaseCo LLC 11/10/2008   Walsh
08-12752-PJW DBSI Master Leaseco, Inc. 11/10/2008 Walsh
DBSI Meadow Chase Apartments LeaseCo LLC 11/10/2008   Walsh
08-12754-PJW DBSI Megan Crossing LeaseCo LLC 11/10/2008 Walsh
08-12755-PJW DBSI Metropolitan Square LeaseCo LLC 11/10/2008   Walsh
08-12756-PJW DBSI Missouri LeaseCo LLC 11/10/2008 Walsh
08-12757-PJW DBSI Network LeaseCo LLC 11/10/2008   Walsh
08-12758-PJW DBSI North Logan Retail Center LeaseCo LLC 11/10/2008 Walsh
08-12759-PJW DBSI North Park LeaseCo LLC 11/10/2008   Walsh
08-12760-PJW DBSI North Stafford LeaseCo LLC 11/10/2008 Walsh
DBSI Northlite Commons II LeaseCo LLC 11/10/2008   Walsh
08-12762-PJW DBSI Northpark Ridgeland LeaseCo LLC 11/10/2008 Walsh
08-12763-PJW DBSI Northridge LeaseCo LLC 11/10/2008   Walsh
08-12764-PJW DBSI Oakwood Plaza LeaseCo LLC 11/10/2008 Walsh
DBSI Old National Town Center LeaseCo LLC 11/10/2008   Walsh
08-12766-PJW DBSI One Executive Center LeaseCo LLC 11/10/2008 Walsh
08-12767-PJW DBSI One Hanover LeaseCo LLC 11/10/2008   Walsh
08-12768-PJW DBSI Park Creek-Gainesville LeaseCo LLC 11/10/2008 Walsh
08-12769-PJW DBSI Parkway III LeaseCo LLC 11/10/2008   Walsh
08-12770-PJW DBSI Peachtree Corners Pavilion LeaseCo LLC 11/10/2008 Walsh
08-12771-PJW DBSI Phoenix Peak LeaseCo LLC 11/10/2008   Walsh
08-12772-PJW DBSI Pinehurst Square East LeaseCo LLC 11/10/2008 Walsh
DBSI Pinehurst Square West LeaseCo LLC 11/10/2008   Walsh
08-12774-PJW DBSI Plano Tech Center LeaseCo LLC 11/10/2008 Walsh
08-12775-PJW DBSI Portofino Tech Center LeaseCo LLC 11/10/2008   Walsh
08-12776-PJW DBSI Properties Inc. 11/10/2008 Walsh
08-12777-PJW DBSI Real Estate Funding Corporation 11/10/2008   Walsh
08-12778-PJW DBSI Realty Inc. 11/10/2008 Walsh
08-12779-PJW DBSI Road 68 Retail Center LeaseCo LLC 11/10/2008   Walsh
08-12780-PJW DBSI Sam Houston Tech Center LeaseCo LLC 11/10/2008 Walsh
08-12781-PJW DBSI Sapphire Pointe LeaseCo LLC 11/10/2008   Walsh
08-12782-PJW DBSI Securities Corporation 11/10/2008 Walsh
08-12783-PJW DBSI Sherwood Plaza LeaseCo LLC 11/10/2008   Walsh
08-12784-PJW DBSI Shoppes at Misty Meadows LeaseCo LLC 11/10/2008 Walsh
DBSI Shoppes at Trammel LeaseCo LLC 11/10/2008   Walsh
08-12786-PJW DBSI Signature Place LeaseCo LLC 11/10/2008 Walsh
08-12787-PJW DBSI Silver Lakes Leaseco LLC 11/10/2008   Walsh
08-12788-PJW DBSI Southport Pavilion LeaseCo LLC 11/10/2008 Walsh
DBSI Spalding Triangle LeaseCo LLC 11/10/2008   Walsh
08-12790-PJW DBSI Spring Valley Road LeaseCo LLC 11/10/2008 Walsh
08-12791-PJW DBSI Springville Corner Leasco LLC 11/10/2008   Walsh
08-12792-PJW DBSI ST Tower LeaseCo LLC 11/10/2008 Walsh
08-12793-PJW DBSI St. Andrews Place LeaseCo LLC 11/10/2008   Walsh
08-12794-PJW DBSI Stone Glen Village LeaseCo LLC 11/10/2008 Walsh
08-12795-PJW DBSI Stony Brook South LeaseCo LLC 11/10/2008   Walsh
08-12796-PJW DBSI Streetside at Towne Lake LeaseCo LLC 11/10/2008 Walsh
08-12797-PJW DBSI Topsham Fair Mall LeaseCo LLC 11/10/2008   Walsh
08-12798-PJW DBSI Torrey Chase LeaseCo LLC 11/10/2008 Walsh
DBSI Treasure Valley Business Center LeaseCo LLC 11/10/2008   Walsh
08-12800-PJW DBSI Trinity Ridge Business Center LeaseCo LLC 11/10/2008 Walsh
08-12801-PJW DBSI University Park LeaseCo LLC 11/10/2008   Walsh
08-12802-PJW DBSI Vantage Drive LeaseCo LLC 11/10/2008 Walsh
08-12803-PJW DBSI Watkins LeaseCo LLC 11/10/2008   Walsh
08-12804-PJW DBSI West Oaks Square LeaseCo LLC 11/10/2008 Walsh
08-12805-PJW DBSI Wilson Estates LeaseCo LLC 11/10/2008   Walsh
08-12806-PJW DBSI Winchester Office LeaseCo LLC 11/10/2008 Walsh
08-12807-PJW DBSI Windcom Court LeaseCo LLC 11/10/2008   Walsh
08-12808-PJW DBSI Wisdom Pointe LeaseCo LLC 11/10/2008 Walsh
DBSI Woodlands Medical Office LeaseCo LLC 11/10/2008   Walsh
08-12810-PJW DBSI Woodside Center LeaseCo LLC 11/10/2008 Walsh
08-12811-PJW DCJ Inc. 11/10/2008   Walsh
08-12812-PJW DBSI Draper LeaseCo LLC 11/10/2008 Walsh
08-12813-PJW FOR 1031 LLC 11/10/2008   Walsh
08-12814-PJW Spectrus Real Estate Inc. 11/10/2008 Walsh
08-12815-PJW DBSI Academy Park Loop LeaseCo LLC 11/10/2008   Walsh
08-12816-PJW DBSI Copperfield Timbercreek LeaseCo LLC 11/10/2008 Walsh
DBSI Corporate Center II LeaseCo LLC 11/10/2008   Walsh
08-12818-PJW DBSI Executive Plaza LeaseCo LLC 11/10/2008 Walsh
08-12819-PJW DBSI Northgate LeaseCo LLC 11/10/2008   Walsh
08-12820-PJW DBSI Two Notch Rd. LeaseCo LLC 11/10/2008 Walsh
08-12821-PJW DBSI Asset Management LLC 11/10/2008   Walsh
08-12822-PJW DBSI 2006 Land Opportunity Fund LLC 11/10/2008 Walsh
08-12823-PJW DBSI Shoppes at Trammel LLC 11/10/2008   Walsh
08-12824-PJW DBSI 2007 Land Improvement & Development Fund LLC 11/10/2008 Walsh
08-12825-PJW DBSI 2008 Land Option Fund LLC 11/10/2008   Walsh
08-12826-PJW DBSI Alma/121 Office Commons LLC 11/10/2008 Walsh
DBSI Cottonwood Plaza Development LLC 11/10/2008   Walsh
08-12828-PJW DBSI Draper Technology 21 LLC 11/10/2008 Walsh
08-12829-PJW DBSI Escala LLC 11/10/2008   Walsh
08-12830-PJW DBSI Short-Term Development Fund LLC 11/10/2008 Walsh
08-12831-PJW DBSI Telecom Office LLC 11/10/2008   Walsh
08-12834-PJW DBSI Discovery Real Estate Services LLC 11/10/2008 Walsh
08-12846-MFW NWL Buying, Inc. 11/10/2008   Walrath
08-12847-MFW NWL Holdings, Inc. 11/10/2008 Walrath
08-12848-MFW NWL of Bay Parkway, Inc. 11/10/2008   Walrath
08-12849-MFW NWL of Nanuet, Inc. 11/10/2008 Walrath
08-12850-MFW NWL of Co-Op City, Inc. 11/10/2008   Walrath
08-12851-MFW NWL of Babylon, Inc. 11/10/2008 Walrath
08-12852-MFW NWL of East Haven, Inc. 11/10/2008   Walrath
08-12853-MFW National Wholesalers Kissena Center 2, Inc. 11/10/2008 Walrath
National Wholesale Liquidators of Staten Island, I 11/10/2008   Walrath
08-12855-MFW National Wholesale Liquidators of Patterson, LLC 11/10/2008 Walrath
National Wholesale Liquidators of Yonkers, Inc. 11/10/2008   Walrath
08-12857-MFW National Wholesale Liquidators of Cottman, LLC 11/10/2008 Walrath
National Wholesale Liquidators of Brooklyn, Inc. 11/10/2008   Walrath
08-12859-MFW National Wholesale Liquidators of Hempstead, Inc. 11/10/2008 Walrath
National Wholesale Liquidators of Glenolden, LLC 11/10/2008   Walrath
08-12861-MFW National Wholesale Liquidators of Philadelphia, In 11/10/2008 Walrath
National Wholesale Liquidators of Newark, Inc. 11/10/2008   Walrath
08-12863-MFW Nanuet Wholesale Liquidators, Inc. 11/10/2008 Walrath
08-12864-MFW 632 Broadway Variety Store, Inc. 11/10/2008   Walrath
08-12865-MFW NWL of Northern Boulevard, Inc. 11/10/2008 Walrath
National Wholesale Liquidators of Spring Valley, I 11/10/2008   Walrath
08-12867-MFW NWL of Benning Road, Inc. 11/10/2008 Walrath
08-12868-MFW National Wholesale Liquidators, Inc. 11/10/2008   Walrath
08-12869-MFW NWL of Hunting Park, Inc. 11/10/2008 Walrath
08-12870-MFW NWL of District Heights, Inc. 11/10/2008   Walrath
08-12871-MFW National Wholesale Liquidators of Middletown, Inc. 11/10/2008 Walrath
08-12872-MFW NWL of New Castle, Inc. 11/10/2008   Walrath
08-12873-MFW NWL of R.I. Ave., Inc. 11/10/2008 Walrath
08-12874-MFW NWL of Dorchester, Inc. 11/10/2008   Walrath
08-12875-MFW NWL of Reading, Inc. 11/10/2008 Walrath
08-12876-MFW NWL of Upper Darby, Inc. 11/10/2008   Walrath
08-12877-MFW NWL of Dekalb, Inc. 11/10/2008 Walrath
08-12878-MFW NWL of New Carrollton, Inc. 11/10/2008   Walrath
08-12879-MFW NWL of Cranston, Inc. 11/10/2008 Walrath
08-12880-MFW NWL of Langley Park, Inc. 11/10/2008   Walrath
08-12881-MFW NWL of Bel Air, Inc. 11/10/2008 Walrath
08-12882-MFW NWL of Aramingo, Inc. 11/10/2008   Walrath
08-12883-MFW NWL of Evergreen, Inc. 11/10/2008 Walrath
National Wholesale Liquidators of West Hempstead, 11/10/2008   Walrath
08-12885-MFW NWL of Reistertown, Inc. 11/10/2008 Walrath
08-12886-MFW NWL of North Bergen, Inc. 11/10/2008   Walrath
08-12887-MFW NWL of Catonsville, Inc. 11/10/2008 Walrath
National Wholesale Liquidators of Union, Inc. 11/10/2008   Walrath
08-12889-MFW NWL of Revere, Inc. 11/10/2008 Walrath
08-12890-MFW NWL of Cermak, Inc. 11/10/2008   Walrath
08-12891-MFW National Wholesale Distributors, Inc. 11/10/2008 Walrath
08-12892-MFW NWL of South Orange, Inc. 11/10/2008   Walrath
08-12893-MFW National Wholesale Liquidators of Bethpage, Inc. 11/10/2008 Walrath
National Wholesale Liquidators of Bridgeport, Inc. 11/10/2008   Walrath
08-12895-MFW National Wholesale Liquidators of Cherry Hill, Inc 11/10/2008 Walrath
National Wholesale Liquidators of Baldwin, Inc. 11/10/2008   Walrath
08-12897-MFW National Wholesalers of Kissena Center, Inc. 11/10/2008 Walrath
08-12898-MFW National Wholesale RX, Inc. 11/10/2008   Walrath
08-12899-MFW National Wholesale Liquidators of Linden, Inc. 11/10/2008 Walrath
National Wholesale Liquidators of Farmingdale, Inc 11/10/2008   Walrath
08-12901-MFW NWL Management, Inc. 11/10/2008 Walrath
National Wholesale Liquidators of Jersey City, Inc 11/10/2008   Walrath
08-12903-MFW National Wholesale Liquidators of Orange, Inc. 11/10/2008 Walrath
08-12904-MFW NWL of Northland, Inc. 11/10/2008   Walrath
08-12905-MFW NWL of Fall River, Inc. 11/10/2008 Walrath
08-12906-MFW NWL of Oregon Ave., Inc. 11/10/2008   Walrath
08-12907-MFW NWL of Green Acres, Inc. 11/10/2008 Walrath
08-12908-MFW NWL of Edison, Inc. 11/10/2008   Walrath
08-12973-PJW NetVersant Solutions, Inc. 11/19/2008 Walsh
08-12974-PJW NetVersant - Northern California, Inc. 11/19/2008   Walsh
08-12975-PJW NetVersant - Southern California, Inc. 11/19/2008 Walsh
08-12976-PJW NetVersant - California, Inc. 11/19/2008   Walsh
08-12977-PJW NetVersant - Denver, Inc. 11/19/2008 Walsh
08-12978-PJW NetVersant GP, Inc. 11/19/2008   Walsh
08-12979-PJW NetVersant LP, Inc. 11/19/2008 Walsh
NetVersant Management Co., L.P. 11/19/2008   Walsh
08-12981-PJW NetVersant National, Inc. 11/19/2008 Walsh
08-12982-PJW NV Resources, Inc. 11/19/2008   Walsh
08-12983-PJW NetVersant, Inc. 11/19/2008 Walsh
08-12984-PJW NetVersant - Oregon, Inc. 11/19/2008   Walsh
08-12985-PJW NetVersant - Atlanta, Inc. 11/19/2008 Walsh
08-12986-PJW NetVersant - Mid-Atlantic, Inc. 11/19/2008   Walsh
08-12987-PJW NetVersant - New England, Inc. 11/19/2008 Walsh
NetVersant - Minneapolis/St. Paul, Inc. 11/19/2008   Walsh
08-12989-PJW NetVersant - Albuquerque, Inc. 11/19/2008 Walsh
08-12990-PJW Intelligent Building Systems, Inc. 11/19/2008   Walsh
08-12991-PJW NetVersant - Philadelphia, Inc. 11/19/2008 Walsh
08-12992-PJW NetVersant - Texas, Inc. 11/19/2008   Walsh
08-12993-PJW NetVersant - Cascades, Inc. 11/19/2008 Walsh
08-12994-PJW NetVersant - Washington, Inc. 11/19/2008   Walsh
08-13031-MFW Eclipse Aviation Corporation 11/25/2008 Walrath
08-13032-MFW Eclipse IRB Sunport, LLC 11/25/2008   Walrath
08-13068-PJW Three S Delaware, Inc. 11/26/2008 Walsh
08-13086-PJW Hawaiian Telcom Communications, Inc. 12/1/2008   Walsh
08-13087-PJW Hawaiian Telcom Holdco, Inc. 12/1/2008 Walsh
08-13088-PJW Hawaiian Telcom, Inc. 12/1/2008   Walsh
08-13089-PJW Hawaiian Telcom IP Service Delivery Research, LLC 12/1/2008 Walsh
08-13090-PJW Hawaiian Telcom IP Video Research, LLC 12/1/2008   Walsh
08-13091-PJW Hawaiian Telcom IP Service Delivery Investment, LL 12/1/2008 Walsh
Hawaiian Telcom IP Video Investment, LLC 12/1/2008   Walsh
08-13093-PJW Hawaiian Telcom Services Company, Inc. 12/1/2008 Walsh
08-13127-KJC PFF Bancorp, Inc. 12/5/2008   Carey
08-13128-KJC Glencrest Investment Advisors, Inc. 12/5/2008 Carey
08-13129-KJC Diversified Builder Services, Inc. 12/5/2008   Carey
08-13130-KJC PFF Real Estate Services, Inc. 12/5/2008 Carey
08-13131-KJC Glencrest Insurance Services, Inc. 12/5/2008   Carey
08-13141-KJC Tribune Company 12/8/2008 Carey
08-13142-KJC 435 Production Company 12/8/2008   Carey
08-13143-KJC 5800 Sunset Productions Inc. 12/8/2008 Carey
08-13144-KJC Baltimore Newspaper Networks, Inc. 12/8/2008   Carey
08-13145-KJC California Community News Corporation 12/8/2008 Carey
08-13146-KJC Candle Holdings Corporation 12/8/2008   Carey
08-13147-KJC Channel 20, Inc. 12/8/2008 Carey
08-13148-KJC Channel 39, Inc. 12/8/2008   Carey
08-13149-KJC Channel 40, Inc. 12/8/2008 Carey
Chicago Avenue Construction Company 12/8/2008   Carey
08-13151-KJC Chicago River Production Company 12/8/2008 Carey
08-13152-KJC Chicago Tribune Company 12/8/2008   Carey
08-13153-KJC Chicago Tribune Newspapers, Inc. 12/8/2008 Carey
08-13154-KJC Chicago Tribune Press Service, Inc. 12/8/2008   Carey
08-13155-KJC Chicagoland Microwave Licensee, Inc. 12/8/2008 Carey
08-13156-KJC Chicagoland Publishing Company 12/8/2008   Carey
08-13157-KJC Chicagoland Television News, Inc. 12/8/2008 Carey
08-13159-KJC Courant Specialty Products, Inc. 12/8/2008   Carey
08-13160-KJC Direct Mail Associates, Inc. 12/8/2008 Carey
08-13161-KJC Distribution Systems of America, Inc. 12/8/2008   Carey
08-13162-KJC Eagle New Media Investments, LLC 12/8/2008 Carey
08-13163-KJC Eagle Publishing Investments, LLC 12/8/2008   Carey
08-13165-KJC Corp. 12/8/2008 Carey Referral Services, LLC 12/8/2008   Carey
08-13167-KJC Fortify Holdings Corporation 12/8/2008 Carey
08-13168-KJC Forum Publishing Group, Inc. 12/8/2008   Carey
08-13169-KJC Gold Coast Publications, Inc. 12/8/2008 Carey
08-13170-KJC Greenco, Inc. 12/8/2008   Carey
08-13171-KJC Heart & Crown Advertising, Inc. 12/8/2008 Carey
08-13172-KJC Homeowners Realty, Inc. 12/8/2008   Carey
08-13173-KJC Homestead Publishing Co. 12/8/2008 Carey
08-13174-KJC Hoy, LLC 12/8/2008   Carey
08-13175-KJC Hoy Publications, LLC 12/8/2008 Carey
08-13176-KJC InsertCo, Inc. 12/8/2008   Carey
08-13177-KJC Internet Foreclosure Service, Inc. 12/8/2008 Carey
08-13178-KJC JuliusAir Company, LLC 12/8/2008   Carey
08-13179-KJC JuliusAir Company II, LLC 12/8/2008 Carey
08-13180-KJC KIAH Inc. 12/8/2008   Carey
08-13181-KJC KPLR, Inc. 12/8/2008 Carey
08-13182-KJC KSWB Inc. 12/8/2008   Carey
08-13183-KJC KTLA Inc. 12/8/2008 Carey
08-13184-KJC KWGN Inc. 12/8/2008   Carey
08-13185-KJC Los Angeles Times Communications LLC 12/8/2008 Carey
08-13186-KJC Los Angeles Times International, Ltd. 12/8/2008   Carey
08-13187-KJC Los Angeles Times Newspapers, Inc. 12/8/2008 Carey
08-13188-KJC Magic T Music Publishing Company 12/8/2008   Carey
08-13189-KJC NBBF, LLC 12/8/2008 Carey
08-13190-KJC Neocomm, Inc. 12/8/2008   Carey
08-13191-KJC New Mass. Media, Inc. 12/8/2008 Carey
New River Center Maintenance Association, Inc. 12/8/2008   Carey
08-13193-KJC Newscom Services, Inc. 12/8/2008 Carey
08-13194-KJC Newspaper Readers Agency, Inc. 12/8/2008   Carey
08-13195-KJC North Michigan Production Company 12/8/2008 Carey
08-13196-KJC North Orange Avenue Properties, Inc. 12/8/2008   Carey
08-13197-KJC Oak Brook Productions, Inc. 12/8/2008 Carey
Orlando Sentinel Communications Company 12/8/2008   Carey
08-13200-KJC Patuxent Publishing Company 12/8/2008 Carey
Publishers Forest Products Co. of Washington 12/8/2008   Carey
08-13202-KJC Sentinel Communications News Ventures, Inc. 12/8/2008 Carey
08-13203-KJC Shepard's Inc. 12/8/2008   Carey
08-13204-KJC Signs of Distinction, Inc. 12/8/2008 Carey
08-13205-KJC Southern Connecticut Newspapers, Inc. 12/8/2008   Carey
08-13206-KJC Star Community Publishing Group, LLC 12/8/2008 Carey
08-13207-KJC Stemweb, Inc. 12/8/2008   Carey
08-13208-KJC Sun-Sentinel Company 12/8/2008 Carey
08-13209-KJC The Baltimore Sun Company 12/8/2008   Carey
08-13210-KJC The Daily Press, Inc. 12/8/2008 Carey
08-13211-KJC The Hartford Courant Company 12/8/2008   Carey
08-13212-KJC The Morning Call, Inc. 12/8/2008 Carey
08-13213-KJC The Other Company LLC 12/8/2008   Carey
08-13214-KJC Times Mirror Land and Timber Company 12/8/2008 Carey
Times Mirror Payroll Processing Company, Inc. 12/8/2008   Carey
08-13216-KJC Times Mirror Services Company, Inc. 12/8/2008 Carey
08-13217-KJC TMLH 2, Inc. 12/8/2008   Carey
08-13218-KJC TMLS I, Inc. 12/8/2008 Carey
08-13219-KJC TMS Entertainment Guides, Inc. 12/8/2008   Carey
08-13220-KJC Tower Distribution Company 12/8/2008 Carey
08-13221-KJC Towering T Music Publishing Company 12/8/2008   Carey
08-13222-KJC Tribune Broadcast Holdings, Inc. 12/8/2008 Carey
08-13223-KJC Tribune Broadcasting Company 12/8/2008   Carey
08-13224-KJC Tribune Broadcasting Holdco, LLC 12/8/2008 Carey
08-13225-KJC Tribune Broadcasting News Network, Inc. 12/8/2008   Carey
08-13226-KJC Tribune California Properties, Inc. 12/8/2008 Carey
08-13227-KJC Tribune Direct Marketing, Inc. 12/8/2008   Carey
08-13228-KJC Tribune Entertainment Company 12/8/2008 Carey
Tribune Entertainment Production Company 12/8/2008   Carey
08-13230-KJC Tribune Finance, LLC 12/8/2008 Carey
08-13231-KJC Tribune Finance Service Center, Inc. 12/8/2008   Carey
08-13232-KJC Tribune License, Inc. 12/8/2008 Carey
08-13233-KJC Tribune Los Angeles, Inc. 12/8/2008   Carey
08-13234-KJC Tribune Manhattan Newspaper Holdings, Inc. 12/8/2008 Carey
08-13235-KJC Tribune Media Net, Inc. 12/8/2008   Carey
08-13236-KJC Tribune Media Services, Inc. 12/8/2008 Carey
08-13237-KJC Tribune Network Holdings Company 12/8/2008   Carey
08-13238-KJC Tribune New York Newspaper Holdings, LLC 12/8/2008 Carey
08-13239-KJC Tribune NM, Inc. 12/8/2008   Carey
08-13240-KJC Tribune Publishing Company 12/8/2008 Carey
08-13241-KJC Tribune Television Company 12/8/2008   Carey
08-13242-KJC Tribune Television Holdings, Inc. 12/8/2008 Carey
08-13244-KJC Tribune Television New Orleans, Inc. 12/8/2008   Carey
08-13245-KJC Tribune Television Northwest, Inc. 12/8/2008 Carey
08-13246-KJC Valumail, Inc. 12/8/2008   Carey
08-13247-KJC Virginia Community Shoppers, LLC 12/8/2008 Carey
08-13248-KJC Virginia Gazette Companies, LLC 12/8/2008   Carey
08-13249-KJC WATL, LLC 12/8/2008 Carey
08-13250-KJC WCWN LLC 12/8/2008   Carey
08-13251-KJC WDCW Broadcasting, Inc. 12/8/2008 Carey
WGN Continental Broadcasting Company 12/8/2008   Carey
08-13253-KJC WLVI Inc. 12/8/2008 Carey
08-13254-KJC WPIX, Inc. 12/8/2008   Carey
08-13255-KJC WTXX Inc. 12/8/2008 Carey
08-13256-CSS EZ Lube LLC 12/9/2008   Sontchi
08-13257-CSS Xpress Lube-Tech, Inc. 12/9/2008 Sontchi
08-13269-KJC KB Toys, Inc. 12/11/2008   Carey
08-13270-KJC KB Toy of Massachusetts, Inc. 12/11/2008 Carey
08-13271-KJC KB Toys Retail, Inc. 12/11/2008   Carey
08-13272-KJC KB Toys Gift Cards, Inc. 12/11/2008 Carey
08-13273-KJC KB Toys Puerto Rico, Inc. 12/11/2008   Carey
08-13274-KJC KB Toys Merchandising, Inc. 12/11/2008 Carey
08-13275-KJC Creative Innovations & Sourcing HK, Inc. 12/11/2008   Carey
08-13276-KJC Creative Innovations & Sourcing, LLC 12/11/2008 Carey
08-13277-KJC KB Holdings, LLC 12/11/2008   Carey
08-13289-KG PPI Holdings, Inc. 12/12/2008 Gross
08-13290-KG PPI Sub-Holdings, Inc. 12/12/2008   Gross
08-13291-KG Precision Parts International Services Corp. 12/12/2008 Gross
08-13292-KG MPI International Holdings, Inc. 12/12/2008   Gross
08-13293-KG MPI International, Inc. 12/12/2008 Gross
International Fineblanking Corporation 12/12/2008   Gross
08-13295-KG Michigan Fineblanking, Inc. 12/12/2008 Gross
08-13296-KG Skill Tool & Die Holdings Corp. 12/12/2008   Gross
08-13297-KG Skill Tool & Die Corp. 12/12/2008 Gross
08-13307-PJW DBSI/Western Technologies LLC 12/12/2008   Walsh
08-13312-MFW Special Devices, Incorporated 12/15/2008 Walrath
08-13324-MFW Key Plastics Finance Corp. 12/15/2008   Walrath
08-13326-MFW Key Plastics L.L.C. 12/15/2008 Walrath
08-13380-MFW Longhorn Partners Pipeline, L.P. 12/22/2008   Walrath
08-13381-MFW Big West Oil, LLC 12/22/2008 Walrath
08-13383-MFW Big West of California, LLC 12/22/2008   Walrath
08-13384-MFW Flying J Inc., et al., 12/22/2008 Walrath
08-13385-MFW Big West Transportation, LLC 12/22/2008   Walrath
08-13387-MFW Longhorn Pipeline Holdings, LLC 12/22/2008 Walrath
08-13388-MFW Longhorn Pipeline, Inc. 12/22/2008   Walrath
08-13412-BLS eToys Direct 1, LLC 12/28/2008 Shannon
08-13413-BLS The Parent Company 12/28/2008   Shannon
08-13414-BLS BabyUniverse, Inc. 12/28/2008 Shannon
08-13415-BLS Dreamtime Baby, Inc. 12/28/2008   Shannon
08-13416-BLS EToys Direct, Inc. 12/28/2008 Shannon
08-13417-BLS PoshTots, Inc. 12/28/2008   Shannon
08-13418-BLS EToys Direct 2, LLC 12/28/2008 Shannon
08-13419-BLS EToys Direct 3, LLC 12/28/2008   Shannon
08-13420-BLS Gift Acquisition, L.L.C. 12/28/2008 Shannon
08-13421-BLS My Twinn, Inc. 12/28/2008   Shannon
08-13422-MFW DHP Holdings II Corporation 12/29/2008 Walrath
08-13423-MFW DESA, LLC 12/29/2008   Walrath
08-13424-MFW DESA Heating, LLC 12/29/2008 Walrath
08-13425-MFW DESA Specialty, LLC 12/29/2008   Walrath
08-13426-MFW DESA FMI, LLC 12/29/2008 Walrath
08-13427-MFW DESA IP, LLC 12/29/2008   Walrath
08-13432-PJW Constar International Inc. 12/30/2008 Walsh
08-13434-PJW BFF Inc. 12/30/2008   Walsh
08-13435-PJW Constar Foreign Holdings, Inc. 12/30/2008 Walsh
08-13436-PJW Constar, Inc. 12/30/2008   Walsh
08-13437-PJW DT, Inc. 12/30/2008 Walsh
08-13438-PJW Constar International U.K. Limited 12/30/2008   Walsh

Linens 'n Things Files Bankruptcy Cases

Home furnishings retail giant Linens 'n Thing has filed a Chapter 11 petition in the United States  Bankruptcy Court for the District of Delaware, where the Honorable Christopher S. Sontchi is presiding over the cases.  Linens 'n Things operated 589 retail stores in the United States and Canada.

According to the affidavit that the debtors' Chief Financial Officer filed in support of their first day motions, a number of external factors led to a steep decline in the debtors' profitability and liquidity that has prevented the debtors from continuing their plans to turn around the retailer.  The chief factors cited were the decline in the housing market and tightening of credit markets that have led to a decline of discretionary spending in the housewares and home furnishing sector.

The cases comprise thirteen (13) debtors with approximately 120,000 creditors.  The debtors have sought permission to pay pre-petition wages and benefits to their approximately 15,900 U.S. employees.

Rampant Internet-based rumors in recent months urged customers to use gift cards from Linens 'n Things amid speculation that the chain would declare bankruptcy.  However, the debtors sought permission from the Court to honor gift card and certain other customer obligations in the ordinary course.  The Court has approved this request.

Third Circuit Denies Debtors' Appeal from Order Denying Request for Hearing on Chapter 7 Trustee's Eligibility to Serve, Finding That Order Was Not Final and Jurisdiction Was Therefore Lacking

In re Truong, 513 F.3d 91 (3d Cir. 2008) (per curiam) (Precedential)

The debtors in this Chapter 7 case filed a motion in the Bankruptcy Court to hold a hearing on whether the Chapter 7 Trustee should be removed under 11 U.S.C. § 324 (a) because of a conflict of interest. The Bankruptcy Court denied the motion, and the District Court dismissed the debtors’ appeal. The Third Circuit held that the appeal was from an interlocutory appeal, and that it therefore lacked jurisdiction under 28 U.S.C. § 158(d).

In this Chapter 7 case, the debtors filed a motion to hold a hearing to determine whether there was cause to remove the Chapter 7 trustee because of the debtors’ allegations that there was a conflict of interest between the trustee and the assets of the bankruptcy estate. The United States Bankruptcy Court for the District of New Jersey denied the debtors’ motion for a hearing. The District Court dismissed the debtors’ appeal from the order because the debtors failed to follow the procedural requirements of Fed. R. Bankr. P. 8001(a). The debtors also filed a motion for reconsideration, which the District Court denied. The debtors then filed a timely notice of appeal to the United States Court of Appeals for the Third Circuit. The threshold question before the Third Circuit was whether the Bankruptcy Court order was a final order over which the District Court and Third Circuit possessed jurisdiction under 28 U.S.C. § 158.

Under section 158(d), a United States Circuit Court of Appeals only possesses jurisdiction over an appeal from a final order; the Court lacks jurisdiction over appeals from interlocutory orders. The inquiry, therefore, was whether the Bankruptcy Court order was final.

The Third Circuit held that the Bankruptcy Court order was interlocutory because it did not dispose of any discrete claim or cause of action. Instead, it related only to the conduct of litigation before the Court, and was therefore not a final, appealable order. Accordingly, the Court held that it lacked jurisdiction under section 158(d), and dismissed the appeal on that basis.

Joan Fabrics Case Converts to Chapter 7

Effective at 5:00 p.m. Eastern time today, the Chapter 11 cases of Joan Fabrics Corp. and Madison Avenue Designs, LLC will convert to cases under Chapter 7 of the Bankruptcy Code.  Yesterday, Judge Christopher S. Sontchi entered an order approving the debtors' motion to convert the cases.

In July, 2007, the Court approved a sale of substantially all of the debtors' assets.  Since that time, the debtors engaged in the process of winding down their remaining operations.  However, according to the debtors' motion convert the cases, the debtors' lenders did not consent to the debtors' further use of the lenders' cash collateral to administer the estates.  The debtors therefore moved to convert the cases, and the Court approved the request.

Pope & Talbot Files Bankruptcy Case Three Weeks After Commencing Canadian Insolvency Proceedings

On November 19, 2007, Pope & Talbot, Inc., a Portland, Oregon-based concern, along with certain affiliates, filed cases under Chapter 11 of the United States Bankruptcy Code in the United States Bankruptcy Court for the District of Delaware.  Judge Christopher S. Sontchi has been assigned to the cases.

Pope & Talbot operates pulp and wood products businesses in mills located in Oregon, South Dakota and British Columbia.  On October 29, 2007, certain of the debtors in these cases filed for protection from their creditors under Canada's Companies' Creditors Arrangement Act.  Under the CCCA, protections similar to those provided by the Bankruptcy Code's automatic stay  were imposed to the benefit of certain of the debtors.  According to the debtors' declaration filed in support of their first day motions, the debtors received leave from the Canadian court to file these Chapter 11 cases.

The debtors are seeking approval of a sale of three of their wood products businesses to International Forest Products Limited.  They are also seeking approval of a bidding procedures motion with respect to their pulp operations and one of their mills.

Hoboken Wood Flooring Case Dismissed

On November 16, 2007, Judge Christopher S. Sontchi of the United States Bankruptcy Court for the District of Delaware entered an order dismissing the Chapter 7 bankruptcy cases of Hoboken Wood Flooring LLC and its affiliated debtors.

In a motion to dismiss the cases filed by the interim trustee of the debtor's estates, the trustee alleged that all the debtors' assets were encumbered by prior liens, and that there would be no funds with which to pay for the administration of the debtors' estates.  Moreover, the trustee and the debtors' lender were unable to agree to a funding arrangement that would permit the trustee to be compensated.  Pending before the Court at the time the cases were dismissed were motion of the prepetition lenders for relief from stay to foreclose on their collateral to prevent the trustee from using cash collateral.

The dismissal of these cases returns the debtors, lenders and other creditors to substantially the same position they were in before the debtors filed the cases on November 7, 2007.

Bankruptcy Court Holds That It Possesses Jurisdiction to Determine Amount of Workers' Compensation Owed By American Airlines to Former TWA Employee

In re TWA Inc. Post Confirmation Estate, No. 01-00056 (PJW), 2007 WL 2757148 (Bankr. D. Del. Sept. 21, 2007) (Judge Peter J. Walsh)

In this proceeding, the United States Bankruptcy Court for the District of Delaware held that it possessed subject matter jurisdiction to determine the amount of workers’ compensation benefits owed by American Airlines to a former employee of debtor Trans World Airlines. The matter was a core proceeding because it related to a claim filed against the debtor’s estate, even though the debtor was not liable for the claim. However, because the obligation was one assumed by American Airlines under the terms of the Bankruptcy Court’s order approving the sale of TWA’s assets to American, the Bankruptcy Court was required to interpret its own sale order, and thus this was a core proceeding.

In 1986, Salvatore DiGioia, a former employee of debtor Trans World Airlines, Inc, suffered an on-the-job injury, which was classified as creating a permanent total disability by the New York Workers’ Compensation Board. TWA was obligated to pay DiGioia workers’ compensation benefits under its 1983 collective bargaining agreement with DiGioia’s union, and did so until 2001. On January 10, 2001 TWA filed its bankruptcy petition in the United States Bankruptcy Court for the District of Delaware. On March 12, 2001, the Court approved an Asset Purchase Agreement, under which TWA sold substantially all its assets to American Airlines, Inc. That agreement included a conveyance of the obligation to pay DiGioia’s workers’ compensation benefits. However, when TWA’s obligation to pay ended, American did not fulfill its obligation under the APA to make the payments to DiGioia.

In May, 2001, DiGioia filed a proof of claim against TWA for unpaid benefits. In March, 2007, the Court sustained an objection to the proof of claim because the obligation did not belong to the TWA Inc. Post Confirmation Estate. Shortly thereafter, DiGioia filed a motion to compel American to pay the accrued but unpaid workers’ compensation benefits, as well as all future obligations, with cost of living adjustments. American objected to the motion, not on the basis that it had no obligation to pay, but based on its argument that the Court lacked subject matter jurisdiction to determine the amount of compensation owed and the method used to calculate future payments.

The basis of American’s objection was that the Court should not decide whether DiGioia was entitled to cost of living adjustments because this was not a core proceeding under 28 U.S.C. § 157(b), and because the Court lacked “related to” jurisdiction under 28 U.S.C. § 157(c)(1). In support of this position, American argued that the issue is dependent on interpretation of New York state law, did not involve a substantive right under the Bankruptcy Code, and was not a proceeding that could arise only in the context of a bankruptcy case. American further argued that the Court lacked “related to” jurisdiction because the outcome would have no effect on TWA or its estate and did not have a close nexus to the debtor’s bankruptcy plan.

The Court determined that this was a core proceeding under 28 U.S.C. § 157(b)(2)(B), regarding allowance or disallowance of claims against the estate. Although DiGioia’s request for relief was against American and not TWA, the request arose out of his claim against the estate of TWA. The Court also found that it was a core proceeding under 28 U.S.C. § 157(b)(2)(N) because it related to an order approving the sale of property. This dispute required the Court to interpret its own sale order, and the rights and obligations of the parties thereunder. Under Third Circuit precedent, a proceeding is core when it requires the Court to interpret its own sale order.

American also argued that the Court lacked jurisdiction to calculate the amount of future workers’ compensation benefits owed to DiGioia. However, the Court pointed out that American conceded that the Third Circuit’s holding in American Airlines, Inc. v. Robinson (In re Trans World Airlines, Inc.), 180 Fed. Appx. 330 (3d Cir. 2006) was res judicata with respect to American’s liability to DiGioia. In the Robinson case, which presented almost identical facts to those presented in this proceeding, the Bankruptcy Court determined the disputed amount of the liability assumed by American, the allowance of interest, and an undisputed cost of living adjustment. The Third Circuit affirmed the Bankruptcy Court’s findings and exercise of jurisdiction. In the Robinson case, American did not dispute the Court’s jurisdiction to rule on issues other than the existence of liability. The Court found that American’s position in this proceeding was inconsistent with its position in the Robinson matter, and, moreover, seemed to ignore the Third Circuit’s holding in Robinson. Therefore, the Court held that it had subject matter jurisdiction to determine the amount of American’s monthly obligation to DiGioia.