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 Automotive.com, 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 Forsalebyowner.com Corp. 12/8/2008 Carey
ForSaleByOwner.com 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.

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.

Court Holds That Funds Collected From Amp'd Mobile Customers for Insurance on Cellphones Are Property of the Estate, and Not Held in Trust for Insurer

Asurion Ins. Servs., Inc. v. Amp’d Mobile, Inc. (In re Amp’d Mobile, Inc.),  377 B.R. 478  (Bankr. D. Del. 2007) (Judge Brendan Linehan Shannon)

The United States Bankruptcy Court for the District of Delaware denied a vendor’s request for a determination that funds that the debtor received in connection with a contract between the parties were not property of the estate, and that such funds were held in a constructive trust. The vendor, Asurion Insurance Services, Inc., was party to an agreement with the debtor to offer insurance to the debtor’s customers against loss or damage to the participating customers’ cellular phones. The Court found that there was no fiduciary relationship between Asurion and the debtor so as to warrant a finding that the premium payments the debtor received from its customers were anything other then property of the debtor’s estate.

Prepetition, the debtor/defendant, Amp’d Mobile, Inc., entered into an agreement with plaintiff Asurion Insurance Services, Inc. for Asurion to develop a program to provide insurance to Amp’d customers against loss or damage to their cellular phones. Amp’d agreed to bill its customers for the monthly premiums and remit those funds to Asurion. Asurion separately contracted with Liberty Mutual Insurance Company to provide the actual insurance coverage.

In June, 2007, Asurion filed a motion for relief from the automatic stay to file a complaint against the debtor seeking turnover of the premiums that the debtor had collected from its customers, but had not paid to Asurion. The United States Bankruptcy Court for the District of Delaware granted the motion and scheduled a trial on the limited issue of whether the premiums were property of the estate under 11 U.S.C. § 541. Asurion then filed a complaint against the debtor alleging breach of contract, conversion and breach of fiduciary duty. At the same time, Asurion also filed a motion seeking imposition of a constructive trust and an order requiring the debtor to turn over all premiums to Asurion.

In support of the relief requested in its complaint, Asurion contended that its agreement with the debtor positioned the debtor as a conduit for the premiums that the debtor was required to collect and remit to Asurion. As a conduit, the debtor would have acquired no interest in the premiums. In the alternative, Asurion contended that California insurance law imposed a fiduciary relationship between Asurion and the debtor such that the debtor held the premiums as a fiduciary for Asurion.

The debtor countered that the agreement did not create a fiduciary relationship; instead, there was merely a creditor-debtor relationship between the parties. In support of its argument, the debtor noted that the agreement contained no express language creating a fiduciary relationship or requiring the debtor to segregate the premiums. Also, the debtor was required to pay Asurion without regard to whether the customers actually made the premium payments. The debtor also argued that Asurion had waived its right to enforce the California statutes that may have created a fiduciary relationship, and that the request for a constructive trust must fail because Asurion could not trace any funds in the debtor’s possession to the actual premiums received.

New York law governed the contract. Under New York law, to establish grounds for the imposition of a constructive trust, a party must prove the existence of (i) a confidential or fiduciary relationship; (ii) an express or implied promise; (iii) a transfer of property made in reliance on the promise; and (iv) unjust enrichment. The Court concluded, as a threshold matter, that Asurion was unable to establish that there was a fiduciary relationship. The Court found that the contract lacked any indicia of such a relationship. Examples of such indicia included (i) clear and explicit language in the governing documents; (ii) affirmative statements in the governing documents that the debtor would have no interest in the premiums; (iii) segregation of the premiums; and (iv) a requirement that the debtor remit only those premiums actually received from its customers.

Similarly, Asurion’s argument that the parties intended to be a “conduit” failed because (i) Asurion was under no obligation to segregate, trace or separately account for premiums received; and (ii) Amp’d was required to pay Asurion regardless of whether the debtor's customers paid Amp’d. 

The Court also pointed to the contract between Asurion and Liberty Mutual for evidence that the Amp’d/Asurion contract did not create a fiduciary relationship. In the Liberty Mutual contract, there was express language creating a fiduciary relationship and requiring funds to be segregated. The Court reasoned that Asurion was able to create an express fiduciary relationship, and its failure to do so in the Amp’d agreement was evidence that no such relationship existed.

The Court then considered Asurion’s argument for a statutorily created trust. Under section 1733 of the California Insurance Code, an insurance agent who collects premiums under an insurance policy holds them as a fiduciary for the insurer. These funds are further required to be segregated unless the insurer agreed otherwise, in writing. The Court found that Asurion was not the insurer; Liberty Mutual was. Therefore, only Liberty Mutual could have released the debtor from its obligation to segregate the premium funds. Here, Liberty Mutual provided in writing that a fiduciary relationship did not exist between it and the debtor. As a consequence, Liberty Mutual, and by extension, Asurion, waived the right to assert a fiduciary relationship under section 1733.

Although the Court determined that there was no basis to find the existence of a fiduciary relationship, which was a threshold requirement for the existence of a trust, the Court also stated that a constructive trust could not be imposed because of the absence of an identifiable trust res. Here, the debtor did not segregate the funds arising from premium payments. Therefore, it became Asurion’s burden to trace the funds in the debtor’s commingled accounts. This task was made all but impossible because the accounts into which the premiums and other funds were deposited were swept each day into a general operating account. 

The Court therefore denied Asurion’s requests for a determination that the premiums were not property of the debtor’s estate and for imposition of a constructive trust.

Wireless Service Provider InPhonic Files Chapter 11 Petition

InPhonic, Inc., a provider of wireless services and devices, filed a Chapter 11 petition today in the United States Bankruptcy Court for the District of Delaware. InPhonic, along with its co-debtors, has requested that their cases be jointly administered under case number 07-11166. Judge Kevin Gross will preside over these cases.

InPhonic sells its services through various websites.  Its stock is traded on the NASDAQ under symbol INPC. InPhonic stock closed at $0.06 today, falling from an opening price of $0.40, and from a 52 week high of $14.49.

InPhonic attributes today’s filing, in part, to a recent default under a prepetition credit agreement, as well as illiquidity and declining revenues caused by unprofitable marketing activities and an inability to maintain adequate inventory of the most popular wireless devices. InPhonic’s top creditor list reads like a who’s who of the nation’s top technology companies. MSN, Yahoo!, Google, America Online and Verizon all rank among the debtor’s top ten creditors.

Hard Surface Distributor Hoboken Wood Flooring LLC Files Chapter 7 Petition in Delaware

On November 7, 2007, affiliated debtors Hoboken Wood Flooring LLC, HWF Holdings LLC, SPI Floors LLC, Garden State Supplies LLC, and WFA, LLC filed petitions for relief under Chapter 7 of the Bankruptcy Code in the United States Bankruptcy Court for the District of Delaware. According to press accounts, Hoboken Wood Flooring is the largest independent wood flooring distributor in the United States. Judge Christopher S. Sontchi has been assigned to preside over these cases. The debtors report over $100 million in liabilities, and estimate that no distributions will be made to unsecured creditors.


 

UPDATE: The United States Bankruptcy Court for the District of Delaware dismissed these bankruptcy cases on November 16, 2007.  Details are available here.

Buyer of Debtor's Assets Did Not Purchase Receivables Related to Unassumed and Unassigned Contract

Integrated Water Res., Inc. v. Shaw Envtl., Inc. (In re IT Group, Inc.), 377 B.R. 471 (Bankr. D. Del. 2007)  (Judge Mary F. Walrath)

Shaw Environmental, Inc. purchased in bankruptcy substantially all the assets of debtor IT Group, Inc. However, among the debtor’s executory contracts that were not assumed and assigned to Shaw was a sub-subcontract with Integrated Water Resource. Pursuant to the sub-subcontract, the debtor provided environmental remediation work in Cape Canaveral, Florida. When Shaw filed suit in California Superior Court to collect from Integrated an account receivable that Integrated allegedly owed under the sub-subcontact, Integrated commenced an adversary proceeding in the United States Bankruptcy Court for the District of Delaware to enjoin the California action. In this opinion, the Court granted summary judgment in favor of Integrated, finding that the sub-subcontract and any receivables associated with it were expressly excluded from the asset purchase agreement between Shaw and the IT Group.

Integrated Water Resources was a subcontractor to a prime contractor to the United States. Pre-petition, Integrated retained the debtor, IT Group, Inc., as a sub-subcontractor to perform environmental remediation work in Cape Canaveral, Florida. Three months after the parties entered into the contract, IT Group commenced its bankruptcy case in the United States Bankruptcy Court for the District of Delaware. The following week, the debtor entered into an Asset Purchase Agreement with Shaw Environmental, Inc., wherein Shaw agreed to purchase substantially all the debtor’s assets. In connection with the sale, the debtor filed a notice of cure amounts. Integrated objected to the assumption and assignment of the sub-subcontract. The debtors then served a revised notice stating that the Integrated contract was not going to be assumed and assigned.

The Court thereafter approved the APA. The sale order excluded from assumption and assignment any executory contract to which an “Objector” was a party. “Objector” was a defined term that included Integrated. Seven months after the sale closed, Shaw sent Integrated a demand for payment of an account receivable of $387,345 arising under the contract. Integrated responded to Shaw that the contract was excluded from the sale, and that, accordingly, the receivable in connection with the contract was not assigned to Shaw.

Pursuant to the debtor’s plan of reorganization, the IT Trust was created to liquidate the estate’s remaining assets. Acting on this authority, the IT Trust and Integrated entered into a settlement of Integrated’s $1 million proof of claim for the debtor’s alleged breach of a joint marketing agreement between the parties. This settlement stipulation, which the Court approved, contained mutual general releases.

Thereafter, Shaw filed a complaint in California Superior Court seeking the $387,345 payment that Shaw alleged Integrated owed under the contract. Integrated commenced an adversary proceeding in the Bankruptcy Court to enjoin the California action, contending that Shaw had no claims against Integrated. The Court also granted a preliminary injunction staying the California action. Shaw filed an answer to the complaint in the Bankruptcy Court, as well as a counterclaim for a determination that the receivable under the contract was assigned to Shaw. Integrated filed a motion for summary judgment, which Shaw opposed.

Integrated asserted that it had no debt to Shaw because the contract was excluded from the sale order. It also contended the settlement agreement released all claims that the IT Trust or the debtor had against Integrated, including any claims in connection with the contract. Shaw argued that the debtor’s obligations under the contract were complete at the time of the sale order, and therefore the receivable was a “Completed Contract Receivable” that was transferred to Shaw as an “Asset” under the Sale Order. Shaw argued, in the alterative, that (1) even if the contract was not completed, the receivable was transferred to Shaw; and (2) the IT Trust was unable to release Integrated from an obligation that was transferred to Shaw under the sale order.

The Court disagreed with Shaw’s argument that the contract was completed, noting that the debtor’s cure notices characterized the contract as executory. Also, the sale order characterized the contract as executory. Although Shaw could have objected to this characterization, it did not.

The Court also held that, even if the contract was completed, it was not assigned to Shaw, according to the express terms of the Sale Order. The Court noted that the sale order expressly provided that if the terms of the APA and the sale order conflicted, the sale order governed. Nonetheless, the Court stated that even in the absence of such a provision, the sale order would control because it contained a specific provision that wins out over a general one.

The Court rejected Shaw’s argument that, even if the contract was excluded under the sale order, the receivables associated with the contract were nonetheless conveyed to Shaw in the sale. The Court found that when the sale order excluded the contract, it excluded the contract in its entirety. Moreover, the debtor did not send any notice to Integrated that it intended to sell Integrated’s receivable to Shaw under the sale order.

Also, while Shaw contended that the term “Assets” in the APA should be defined broadly, the Court pointed to the defined term “Excluded Assets,” which included “Excluded Contracts,” of which the contract was one. According to the express terms of the APA, all accounts receivable related to “Excluded Contracts” were not part of the sale.

Finally, having decided that the contract and its associated receivable were excluded from the sale order, the Court found that it was proper for the IT Trust and Integrated to enter into a settlement to resolve their issues and claims. 

Accordingly, the Court granted Integrated’s motion for summary judgment.

Preference Defendant's "Insufficient" Affidavit as to Ordinary Business Terms Prompts Court to Grant of Summary Judgment in Favor of Plaintiff

In re Just for Feet, Inc., 375 B.R. 129 (Bankr D. Del. 2007) (Judge Judith K. Fitzgerald)

In these adversary proceedings in the United States Bankruptcy Court for the District of Delaware, the Court granted summary judgment in favor of the plaintiff, Charles R. Goldstein, Chapter 7 Trustee of the Estate of Just for Feet, Inc., with respect to the defendants’ ordinary course of business defense under 11 U.S.C. § 547(c)(2). The Court’s ruling was based on the defendants’ failure to prove the “ordinary business terms” element of the defense. Although the defendants’ produced an affidavit from their president in support of the industry terms prong of the ordinary course of business defense, the Court found the affidavit to be insufficient where it merely stated that the affiant was familiar with industry billing practices and that the transfers in question were made in a fashion consistent with those practices. The affidavit failed to identify what the practices were in the defendants’ industry and what the practices were between the debtor and the defendants.

In 2001, the Chapter 7 Trustee of the Estate of Just for Feet, Inc. commenced two adversary proceedings seeking to avoid and recover allegedly preferential transfers from Hickory Brands, Inc. in one adversary proceeding and Spectrum Sports, Inc, which was a division of Hickory Brands, in the second. Together, between the two adversary proceedings, the trustee sought to avoid almost $2 million in payments. In 2005, the trustee and the plaintiff each filed motions for summary judgment, with the defendants moving for summary judgment on their ordinary course of business and subsequent new value defenses under 11 U.S.C. §§ 547(c)(2) and (4).

Several months after the parties filed their motions, the Court was advised that the matters had settled. However, seven months later, with no motion to approve a settlement having been filed, the Court ordered that a certificate of completion of briefing be filed, after which the Court would take the matters under advisement.

In this opinion by Judge Judith K. Fitzgerald, the Court expressed frustration at the widely disparate factual representations contained in the respective motions of the trustee and the defendants, noting that “despite two law clerks and the undersigned collectively having spent hundreds of hours trying to piece together the evidence, the task has proved impossible and the effort has been a lost cause and one the court will not repeat.”

Holding that the defendants’ evidence in favor of their motions was insufficient to prove their ordinary course defenses under the pre-BAPCPA version of 11 U.S.C. § 547(c)(2), the Court nonetheless assumed (but did not decide) section 547(c)(2)(B) was satisfied, but found the evidence in support of the industry standard under section 547(c)(2)(C) to be inadequate. In support of the motions, the defendants had offered an affidavit of the president of Hickory Brands, stating that the billing practices between the debtor and the defendants were consistent with the practices in the defendants’ industry.

According to the affidavit, Hickory Brands was in the business of manufacturing and shipping footwear accessories. The affiant further represented that he had been involved in that industry for seventeen years, and that he was familiar with the billing practices in the industry. Without stating what the industry practices were, or what the practices were between the parties, the affiant stated that the course of conduct between the debtor and the defendants was consistent with practices in the industry. The Court rejected the sufficiency of the affidavit, finding that its failure to match industry practices with the practices between the parties was insufficient to establish the defendants’ defense.  Therefore, the Court granted summary judgment in favor of the trustee. 

However, the Court reserved judgment on the subsequent new value defense and scheduled a trial on that issue. The Court noted, however, that the parties were only approximately $10,000 apart on the issue of the Hickory Brands’ liability after new value, and suggested that settlement would be worthwhile. The Court also commented that it was unclear from the record what the parties’ positions were, if any, on Spectrum’s liability after the application of subsequent new value.

Mattress Retailer Gallery Corp. Files Chapter 11 Petition in Delaware

On November 1, 2007, California mattress retailer Gallery Corporation filed a petition for relief under Chapter 11 of the Bankruptcy Code in the United States Bankruptcy Court for the District of Delaware.  The debtor is a wholly-owned subsidiary of non-debtor Pacific Coast Mattress, Inc.

According to the affidavit that the debtor filed in support of its first-day motions, the debtor owns and operates 52 Mattress Gallery retail stores in Southern California.  The debtor attributes the filing, in part, to fallout from record high gas prices, home foreclosures and the subprime lending crisis, which led to a downturn in the Southern California housing market.  As a result, according to the debtor, fewer people have been buying and furnishing homes, severely affecting the debtor’s business. 

The debtor will propose a sale of all its stock to Ortho Mattress, Inc.  According to the debtor's affidavit, Ortho Mattress has made an irrevocable commitment to purchase the stock.  The Honorable Kevin Gross is presiding over this case, which has been assigned case number 07-11628.

Delaware Chapter 11 Filings - 2007

Commercial Chapter 11 case filings in the United States Bankruptcy Court for the District of Delaware in 2007:

Case Number Debtor Judge and  Dates
Trustee
07-10048-KG Malden Mills Industries, Inc. Judge Kevin Gross Filed: 01/10/2007
  Entered: 01/10/2007
  Closed: 01/16/2007
07-10049-KG ADS Properties LLC Judge Kevin Gross Filed: 01/10/2007
  Entered: 01/10/2007
  Closed: 01/16/2007
07-10050-KG AES Properties LLC Judge Kevin Gross Filed: 01/10/2007
  Entered: 01/10/2007
  Closed: 01/16/2007
07-10051-KG Malden Mills Distributors Judge Kevin Gross Filed: 01/10/2007
  Entered: 01/10/2007
  Closed: 01/16/2007
07-10052-KG Malden Mills GmbH Holding, Inc. Judge Kevin Gross