in the united states bankruptcy court for the … · greenbaum, rowe, smith & davis llp attn:...

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: PITT PENN HOLDING CO., et al., 1 Debtors. : : : : : : : : : Chapter 11 Case No. 09-11475 (BLS) Jointly Administered AFFIDAVIT OF SERVICE I, Robert Q. Klamser, depose and say that I am employed by UpShot Services LLC (“UpShot”), the claims & noticing agent for the Debtors in the above-captioned cases. On or before April 3, 2014, at my direction and under my supervision, employees of UpShot caused the following documents (collectively, the “Complete Plans Package”) to be served via first-class U.S. mail on the service list attached hereto as Exhibit A: Chapter 11 Trustee’s Second Amended Disclosure Statement for Chapter 11 Trustee’s Second Amended Plan of Liquidation for Industrial Enterprises of America, Inc. (Docket No. 2168) Chapter 11 Trustee’s First Amended Plan of Reorganization for Industrial Enterprises of America, Inc. (Docket No. 2169) Order (I) Approving the Disclosure Statement for Industrial Enterprises of America, Inc., (II) Determining Dates, Procedures, and Forms Applicable to the Solicitation Process, (III) Establishing Voting Tabulation Procedures, and (IV) Establishing an Objection Deadline and Scheduling a Hearing to Consider Confirmation of the Plan of Liquidation for Industrial Enterprises of America, Inc. (without exhibits) (Docket No. 2173) Notice of Hearing to Consider Confirmation of, and Deadline for Objecting to, Chapter 11 Trustee’s Plan of Liquidation for Industrial Enterprises of America, Inc. (Exhibit D to Docket No. 2173). 1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identification number are: Pitt Penn Holding Company, Inc. (3681), Pitt Penn Oil Company, LLC (8893), Industrial Enterprises of America, Inc. (3499), EMC Packaging, Inc. (3619), Today’s Way Manufacturing LLC (0259), and Unifide Industries LLC (8701). Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 1 of 33

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Page 1: IN THE UNITED STATES BANKRUPTCY COURT FOR THE … · Greenbaum, Rowe, Smith & Davis LLP Attn: Robert S. Underhill, Esq. P.O. Box 5600 Woodbridge NJ 07096 HI‐TACH OIL CO.,C. IN C/O

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: PITT PENN HOLDING CO., et al., 1

Debtors.

: : : : : : : : :

Chapter 11 Case No. 09-11475 (BLS) Jointly Administered

AFFIDAVIT OF SERVICE

I, Robert Q. Klamser, depose and say that I am employed by UpShot Services LLC (“UpShot”), the claims & noticing agent for the Debtors in the above-captioned cases.

On or before April 3, 2014, at my direction and under my supervision, employees of UpShot caused the following documents (collectively, the “Complete Plans Package”) to be served via first-class U.S. mail on the service list attached hereto as Exhibit A:

Chapter 11 Trustee’s Second Amended Disclosure Statement for Chapter 11 Trustee’s

Second Amended Plan of Liquidation for Industrial Enterprises of America, Inc. (Docket No. 2168)

Chapter 11 Trustee’s First Amended Plan of Reorganization for Industrial Enterprises of America, Inc. (Docket No. 2169)

Order (I) Approving the Disclosure Statement for Industrial Enterprises of America, Inc., (II) Determining Dates, Procedures, and Forms Applicable to the Solicitation Process, (III) Establishing Voting Tabulation Procedures, and (IV) Establishing an Objection Deadline and Scheduling a Hearing to Consider Confirmation of the Plan of Liquidation for Industrial Enterprises of America, Inc. (without exhibits) (Docket No. 2173)

Notice of Hearing to Consider Confirmation of, and Deadline for Objecting to, Chapter 11 Trustee’s Plan of Liquidation for Industrial Enterprises of America, Inc. (Exhibit D to Docket No. 2173).

1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identification number are: Pitt Penn Holding Company, Inc. (3681), Pitt Penn Oil Company, LLC (8893), Industrial Enterprises of America, Inc. (3499), EMC Packaging, Inc. (3619), Today’s Way Manufacturing LLC (0259), and Unifide Industries LLC (8701).

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 1 of 33

Page 2: IN THE UNITED STATES BANKRUPTCY COURT FOR THE … · Greenbaum, Rowe, Smith & Davis LLP Attn: Robert S. Underhill, Esq. P.O. Box 5600 Woodbridge NJ 07096 HI‐TACH OIL CO.,C. IN C/O

Furthermore, on or before April 3, 2014, at my direction and under my supervision, employees of UpShot caused the Complete Plans Package, along with the following document, to be served via first-class U.S. mail on the service list attached hereto as Exhibit B:

Class B Ballot (Docket No. 2173, Exhibit A-1); Self-Addressed, Return Envelope.

Furthermore, on or before April 3, 2014, at my direction and under my supervision, employees of UpShot caused the Complete Plans Package, along with the following document, to be served via first-class U.S. mail on the service list attached hereto as Exhibit C:

Class C Ballot (Docket No. 2173, Exhibit A-2); Self-Addressed, Return Envelope.

Furthermore, on or before April 3, 2014, at my direction and under my supervision, employees of UpShot caused the Complete Plans Package, along with the following document, to be served via first-class U.S. mail on the service list attached hereto as Exhibit D:

Class D Ballot (Docket No. 2173, Exhibit A-3); Self-Addressed, Return Envelope.

Furthermore, on or before April 3, 2014, at my direction and under my supervision, employees of UpShot caused the Complete Plans Package, along with the following documents, to be served via overnight U.S. mail on the service list attached hereto as Exhibit E for distribution to beneficial holders of all equity securities of Debtor Industrial Enterprises of America, Inc.::

Master Ballot for IEAM Equity Interests (Docket No. 2173, Exhibit A-4); Beneficial Holder Ballot for IEAM Equity Interests

Furthermore, on or before April 3, 2014, at my direction and under my supervision, employees of UpShot caused the following document, to be served via first-class U.S. mail on the service list attached hereto as Exhibit F:

Notice of Disputed Claim Status (Docket No. 2173, Exhibit B)

Furthermore, on or before April 3, 2014, at my direction and under my supervision, employees of UpShot caused the following document, to be served via first-class U.S. mail on the service list attached hereto as Exhibit G:

Notice of Non-Voting Status (Docket No. 2173, Exhibit C)

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 2 of 33

Page 3: IN THE UNITED STATES BANKRUPTCY COURT FOR THE … · Greenbaum, Rowe, Smith & Davis LLP Attn: Robert S. Underhill, Esq. P.O. Box 5600 Woodbridge NJ 07096 HI‐TACH OIL CO.,C. IN C/O

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 3 of 33

Page 4: IN THE UNITED STATES BANKRUPTCY COURT FOR THE … · Greenbaum, Rowe, Smith & Davis LLP Attn: Robert S. Underhill, Esq. P.O. Box 5600 Woodbridge NJ 07096 HI‐TACH OIL CO.,C. IN C/O

Exhibit A Service List via First Class Mail

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 4 of 33

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EXHIBIT B

Service via First Class Mail

NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 CITY STATE ZIP

ADAM LANDIS ESQUIRE LANDIS RATH & COBB 919 MARKET STREET SUITE 1800 P.O. BOX 2087 WILMINGTON DE 19899-2087

BRYAN E WOLKIND ESQUIRE 80 5TH AVE RM 1401 FOSTER & WOLKIND PC NEW YORK NY 10011-8002

DAVID B. STRATTON EVELYN J. MELTZER JOHN H. SCHANNE II PEPPER HAMILTON LLP 1313 MARKET STREET SUITE 5100 PO BOX 1709 WILMINGTON DE 19801

DEREK J BAKER ESQUIRE REED SMITH LLP 2500 ONE LIBERTY PLACE 1650 MARKET STREET PHILADELPHIA PA 19103

EDWARD J. PETERSON III AMY DENTON HARRIS 110 E MADISON ST STE 200 STICHTER RIEDEL BLAIN & PROSSER PA TAMPA FL 33602-4718

J CORY FALGOWSKI ESQUIRE 1201 N MARKET ST STE 1500 REED SMITH LLP WILMINGTON DE 19801-1163

JAMES M. MCGOVERN MATTHEW K. BLAINE 100 WILLOW BROOK RD STE 100 LOMURRO DAVISON EASTMAN & MUQOZ PA FREEHOLD NJ 07728-5920

JAMES S GREEN JR ESQUIRE 919 N MARKET ST STE 1800 LANDIS RATH & COBB LLP PO BOX 2087 WILMINGTON DE 19801-3033

JONATHAN M STEMERMAN ESQUIRE ELLIOTT GREENLEAF 1105 N. MARKET STREET SUITE 1700 WILMINGTON DE 19801-1228

JOSEPH D FRANK ESQUIRE 325 N LA SALLE DR STE 625 FRANK GECKER LLP CHICAGO IL 60654-6465

JOSEPH KOTS ESQUIRE PA DEPT OF LABOR AND INDUSTRY READING BANKRUPTCY & COMPLIANCE UNIT 635 CHERRY STREET ROOM 203 READING PA 19602

MARK S HALPERN ESQUIRE 1240 TOWNSHIP LINE RD HALPERN & LEVY DREXEL HILL PA 19026

NICOLA G SUGLIA ESQUIRE FLEISCHER FLEISCHER & SUGLIA PLAZA 1000 AT MAIN STREET SUITE 208 VOORHEES NJ 08043

PETER J DUHIG ESQUIRE 1105 N MARKET ST STE 1900 BUCHANAN INGERSOLL & ROONEY WILMINGTON DE 19801-1228

RAGHU MURTHY DEPUTY ATTY GENERAL DEPARTMENT OF LAW & PUBLIC SAFETY DIVISION OF LAW PO BOX 093 TRENTON NJ 08625-0093

ROBERT J. DEHNEY MORRIS NICHOLS ARSHT & TUNNELL LLP 1201 N. MARKET STREET 18TH FLOOR PO BOX 1347 WILMINGTON DE 19801-1147

ROBERT L. RENCK, JR. C/O RZG LLP ATTN: R. ZACHARY GELBER, ESQ. 7 DEY STREET, SUITE 1002 NEW YORK NY 10007

ROBERT L. RENCK, JR. C/O KLEHR HARRISON HARVEY BRANZBURG LLP ATTN: RAYMOND H. LEMISCH, ESQ. 919 MARKET STREET, SUITE 1000 WILMINGTON DE 19801-3062

TOBEY M. DALUZ & CHRISTOPHER S. CHOW BALLARD SPAHR ANDREWS & INGERSOLL LLP 919 N. MARKET STREET 12TH FLOOR WILMINGTON DE 19801-3023

W BRADLEY RUSSELL ESQUIRE PO BOX 227 US DEPT OF JUSTICE TAX DIVISION WASHINGTON DC 20044-0227

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 5 of 33

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Exhibit B Service List via First Class Mail

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 6 of 33

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EXHIBIT BService via First Class Mail

NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 CITY STATE ZIPOmtammont LLC Reed Smith, LLP 2500 One Liberty Place 1650 Market Street Philadelphia PA 19103          

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 7 of 33

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Exhibit C Service List via First Class Mail

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 8 of 33

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EXHIBIT CService via First Class Mail

NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 CITY STATE ZIPBeryl Zyskind c/o Ballard Spahr Andrews & Ingersoll, LLP Attn: Tobey M. Daluz, Esquire 919 N. Market St., 12th Floor Wilmington DE 19801          BOWMAN AND BROOKE 150 S. FIFTH STREET, SUITE 3000 MINNEAPOLIS MN 55402GANFER & SHORE, LLP 360 LEXINGTON AVENUE NEW YORK NY 10017Greenbaum, Rowe, Smith & Davis LLP Attn: Robert S. Underhill, Esq. P.O. Box 5600 Woodbridge NJ 07096          HI‐TACH OIL CO., INC. C/O HARTSELL & WILLIAMS 71 MCCACHERN BL. CONCORD NC 28025HOLLAND & KNIGHT LLP STEPHEN A. BOGORAD, ESQUIRE 800 17TH STREET N.W. SUITE 1100 WASHINGTON DC 20006LIPPERT/HEILSHORN & ASSOCIATES, INC. 800 THIRD AVENUE, 17TH FLOOR NEW YORK NY 10022MANDELBAUM SALSBURG GOLD LAZRIS & DISCENZA 155 PROSPECT AVENUE WEST ORANGE NJ 7512Margulies & Levinson, LLP 30100 Chagrin Blvd Suite 250 Cleveland OH 44124          Mark E. Saltzman 18321 Ventura Boulevard Suite 530 Tarzana CA 91356‐6445          NASDAQ 9600 BLACKWELL RD. ROCKVILLE MD 20850Power3 Medical Products, Inc. Timothy Wentworth Cage, Hill & Niehaus, LLP 5851 San Felipe, Ste 950 Houston TX 77057SKODA MINOTTI 6685 BETA DRIVE MAYFIELD VILLAGE OH 44143TKM ACCOUNTING SERVICES 1452 W. HORIZON RIDGE PKWY., SUITE 217 HENDERSON NV 89012

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 9 of 33

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Exhibit D Service List via First Class Mail

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 10 of 33

Page 11: IN THE UNITED STATES BANKRUPTCY COURT FOR THE … · Greenbaum, Rowe, Smith & Davis LLP Attn: Robert S. Underhill, Esq. P.O. Box 5600 Woodbridge NJ 07096 HI‐TACH OIL CO.,C. IN C/O

EXHIBIT DService via First Class Mail

NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 CITY STATE ZIPBeryl Zyskind c/o Ballard Spahr Andrews & Ingersoll, LLP Attn: Tobey M. Daluz, Esquire 919 N. Market St., 12th Floor Wilmington DE 19801          Ernest C. Segundo Rollover IRA c/o Amy Denton Harris, Esq. 110 E. Madison St., Ste. 200 Tampa FL 33602          Ernest C. Segundo, Jr. Family Trust c/o Amy Denton Harris, Esq. 110 E Madison St., Ste. 200 Tampa FL 33602Opt Out of IEAM, LLC c/o Ackerman Spence, PLLC 500 N. Broadway, Ste. 200 Jericho NY 11753          Segundo Irrevocable Trust c/o Amy Denton Harris, Esq. 110 E. Madison St., Ste. 200 Tampa FL 33602          Timothy J. Lawler 862 North Dewitt Avenue Clovis CA 93611          

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Exhibit E Service List via Overnight Mail

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 12 of 33

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Exhibit E

Name Address 1 Address 2 City, State Zip & Country

Broadridge Job N63624 51 Mercedes Way Edgewood, NY 11717

Citibank, N.A. Sandra Hernandez 3800 Citibank Center B3-12 Tampa, FL 33610

JPMorgan Chase Bank Phillip Roy 14201 Dallas Pkwy, Floor 12 Dallas, TX 75254

Mediant Communications Reorg Center, Attn: Stephanie Fitzhenry 109 North 5th Street Saddle Brook, NJ 07663

Merrill Lynch, Pierce Fenner & Smith C/O Merrill Lynch Corporate Actions 4804 Deer Lake Dr, E Jacksonville, FL 32246

Optionsxpress 311 W Monroe St Chicago, IL 60606

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Exhibit F Service List via First Class Mail

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EXHIBIT FService via First Class Mail

NAME ADDRESS 1 ADDRESS 2 CITY STATE ZIPROBERT L. RENCK, JR. C/O RL RENCK & CO. 116 W. 23RD ST., SUITE 500 NEW YORK NY 10011‐2599

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EXHIBIT GService via First Class Mail

NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIPBRIAN K WELLER 451 CASSATT RD BERWYN PA 19312‐1329KEITH BERMAN DBA BERMANS 271 MADISON AVE SUITE 1200 NEW YORK NY 10016OMTAMMOT, LLC C/O STICHTER, RIEDEL, BLAIN & PROSSER, P.A. ATTN: AMY DENTON HARRIS, ESQ. 110 E MADISON ST, STE 200 TAMPA FL 33602‐4700

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 16 of 33

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Exhibit G Service List via First Class Mail

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 17 of 33

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EXHIBIT GService via First Class Mail

NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIPBRIAN K WELLER 451 CASSATT RD BERWYN PA 19312‐1329KEITH BERMAN DBA BERMANS 271 MADISON AVE SUITE 1200 NEW YORK NY 10016OMTAMMOT, LLC C/O STICHTER, RIEDEL, BLAIN & PROSSER, P.A. ATTN: AMY DENTON HARRIS, ESQ. 110 E MADISON ST, STE 200 TAMPA FL 33602‐4700

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 18 of 33

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Exhibit H Service List via First Class Mail

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EXHIBIT H

Service via First Class Mail

NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 CITY STATE ZIP

TIIARA PATTON ESQUIRE OFFICE OF THE U.S. TRUSTEE 844 KING STREET ROOM 2207 LOCKBOX 35 WILMINGTON DE 19801

Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 20 of 33

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Exhibit I Service List via First Class Mail

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EXHIBIT IService via First Class Mail

NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP COUNTRY1ST PRIORITY SERVICES INC PO BOX 730440 DALLAS TX 75373‐04403‐D MATERIALS MGMNT LLC 2277 MAJOR ROAD PENINSULA OH 44264A/R PACKAGING CORP 120 JEVLAN DRIVE # 3 WOODBRIDGE CANADAA/R PACKAGING CORP DBA SPECTRUM CORPORATION W222 N744 CHAENEY RD WAUKESHA WI 53186AAIA PAYMENT SECTION DEPARTMENT 79385 BALTIMORE MD 21279‐0385AARON INDUSTRIAL SUPPLIES INC 2481 BULL CREEK RD TARENTUM PA 15084‐3047Aaron Industrial Supplies, Inc. 2481 Bull Creek Road Tarentum PA 15084‐3047          ACERRA TRANSPORTATION GROUP INC 36 SCHOOL ST GLEN COVE NY 11542‐2512ADN 3085 FOUNTAINSIDE DR STE 210 GERMANTOWN TN 38138‐7843ADN 3085 FOUNTAINSIDE DRIVE SUITE 210 GERMANTOWN TN 38138ADVANTICOM INC 46 S LINDEN ST STE A DUQUESNE PA 15110‐1091ADVANTICOM, INC. 46 SOUTH LINDEN STREET, STE. A DUQUESNE PA 15110AFFIRMED MEDICAL SERVICES PO BOX 15 TRAFFORD PA 15085‐0015AFFIRMED MEDICAL SERVICES P O BOX 46144 MONROEVILLE PA 15146

AFLAC 1932 WYNNTON RDATTN REMITTANCE PROCESSING SERVICES

COLUMBUS GA 31999‐0797

AFLAC ATTN REMITTANCE PROCESSING SERVICES 1932 WYNNTON ROAD COLUMBUS GA 31999‐0797AIM/CMB MARKETING 2176 WEST STREET BLDG. 200, SUITE 200 GERMANTOWN TN 38138AIM/CMB MARKETING 2176 WEST ST STE 200 GERMANTOWN TN 38138‐3859AIOD ATTN: MS SHERRY BURR 700 CASCADE AVENUE MONTROSE CO 81401AIR TECHNOLOGIES P.O. BOX 73278 CLEVELAND OH 44193AIR TECHNOLOGIES 1900 JETWAY BLVD COLUMBUS OH 43219‐1681Air Technologies 1900 Jetway Boulevard Columbus OH 43219          AIRGAS SAFETY INC PO BOX 951884 DALLAS TX 75395‐1884ALABAMA DEPARTMENT OF REVENUE 50 NORTH RIPLEY STREET MONTGOMERY AL 36132ALAN WILSON, ESQ OFFICE OF THE ATTORNEY GENERAL PO BOX 11549 COLUMBIA SC 29211

ALASKA DEPARTMENT OF REVENUE JUNEAU COMMISSIONER'S OFFICE PO BOX 110400333 WEST WILLOUGHBY, 11TH FLOOR SOB

JUNEAU AK 99811

ALL CHEM TRANSPORT PO BOX 2083 LAKEWOOD NJ 08701‐8083ALL CHEMICAL TRANSPORT CORP PO BOX 2083 ATTN: STEVE QUADREL 1975 RUTGERS UNIVERSITY BLVD LAKEWOOD NJ 08701‐8083All Chemical Transport Corp. Attn: Steve Quadrel P.O. Box 2083 1975 Rutgers University Blvd. Lakewood NJ 08701          ALLEGHENY COUNTY TREASURER MCU‐33010003 ALLEG CTY EMERG 400 N LEXINGTON ST STE 200 PITTSBURGH PA 15208ALLEGHENY PETROLEUM PRODUCTS 999 AIRBRAKE AVE WILMERDING PA 15148‐1064Allegheny Power PO Box 1392 Fairmont WV 26555‐1392          ALLEGHENY POWER COMPANY (WEST P 800 CABIN HILL DR GREENSBURG PA 15606‐0001ALLIED WASTE SERVICES #674 PO BOX 9001099 LOUISVILLE KY 40290‐1099ALLIN CONSULTING OF PA INC PO BOX 1391 INDIANA PA 15701‐5391ALL‐PAK INC P O BOX 641087 PITTSBURGH PA 15264‐1087ALL‐PAK INC 125 1ST AVE C/O PAUL R RENNIE ESQUIRE PITTSBURGH PA 15222‐1506All‐Pak,Inc c/o Paul R. Rennie,Esq. 125 First Ave. Pittsburgh PA 15222          ALLSTATE LEASING 9428 REISTERSTOWN RD OWINGS MILLS MD 21117ALLSTATE LEASING (HRAL) 9428 REISTERSTOWN RD OWINGS MILLS MD 21117‐4405

Allstate Leasing Inc Landis Rath & Cobb LLP Attn Matthew B. McGuire919 Market Street, Suite 1800, PO Box 2087

Wilmington DE 19801

ALPINE PACKAGING INC 4000 CROOKED RUN RD NORTH VERSAILLES PA 15137‐2354ALSTON & BIRD LLP 1 ATLANTIC CTR 1201 WEST PEACHTREE STREET ATLANTA GA 30309‐3449ALSTON & BIRD LLP ONE ATLANTIC CENTER 1201 WEST PEACHTREE STREET ATLANTA GA 30309‐3424AMERICAN CONTAINER NET, INC. 23767 NETWORK PLACE CHICAGO IL 60673‐1237AMERICAN EXPORTS 610 HEMLOCK RD CORAOPOLIS PA 15108‐9133AMY GOLDKNOPF 42 BRUSHWOOD CT THE WOODLANDS TX 77380‐3980AMY L ALMSTEIER 31751 E NINE DR LAGUNA NIGUEL CA 92677‐2917ANCHOR COLOR & CHEMICAL 7 TAMARACK DR EAST GREENWICH RI 02818‐2211ANDREW F NAPOLI 517 BEATTY RD ANDREW F NAPOLI ESQUIRE MEDIA PA 19063‐1600AON CONSULTING 1100 REYNOLDS BLVD ATTN: WILLIAM A GRUBBS JR WINSTON SALEM NC 27105‐3400Aon Consulting Attn: William A. Grubbs, Jr. 1100 Reynolds Boulevard Winston‐Salem NC 27105          

ARCHER & GRIENERGEORGE CANNAN, GEORGE CANNAN JR, STACEY CANNAN

300 DELAWARE AVE, SUITE 1370 WILMINGTON DE 19801

ARIZONA DEPARTMENT OF REVENUE 1600 WEST MONROE STREET PHOENIX AZ 85007

ARKANSAS DEPARTMENT OF FINANCE AND ADMINISTRATION 1509 WEST 7TH STREET LITTLE ROCK AR 72201

ARMEN CARGO SERVICES INC 15036 182ND ST SPRINGFIELD GARDENS NY 11413‐4048ARMEN CARGO SERVICES, INC. 150‐36 182ND STREET SPRINGFIELD GDNS NY 11413ASHLAND CHEMICAL COMPANY P O BOX 2219 COLUMBUS OH 43216          ASHLAND INC PO BOX 2219 COLLECTION DEPT COLUMBUS OH 43216‐2219ASPA 900 17TH STREET, NW #300 WASHINGTON DC 20006

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NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP COUNTRYASSOCIATED WHOLESALERS, INC. 600 ARSENAL ROAD YORK PA 17402AT & T PO BOX 9001309 LOUISVILLE KY 40290‐1309AT & T (PO BOX 9001309) PO BOX 9001309 LOUISVILLE KY 40290‐1309 ATLANTIC RESPONSE INC 12D CONNERTY COURT EAST BRUNSWICK NJ 8816ATLANTIC RESPONSE INC 12 CONNERTY CT UNIT D EAST BRUNSWICK NJ 08816‐1645Atlantic Response Inc. 120 Connerty Court Attn: Chris Dayke East Brunswick NJ 08816          ATLAS COPCO CUSTOMER FINANCE USA LLC PO BOX 8500 USA INC BOX # 2791 PHILADELPHIA PA 19178‐2791ATLAS COPCO CUSTOMER FINANCE USA LLC USA INC., BOX # 2791 P O BOX 8500 PHILADELPHIA PA 19178‐2791

ATLAS WASTE PAPER CORPORATION BUCHANAN INGERSOLL & ROONEY PCATTN  MAGDELINE D COLEMAN ESQUIRE

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ATLAS WASTE PAPER CORPORATION C/O PETER J. DUHIG WILMINGTON DE 19801Atlas Waste Paper Corporation Buchanan Ingersoll & Rooney PC Two Liberty Place 50 S 16th St., Ste. 3200 Philadelphia PA 19102          ATLAS WASTE PAPER CORPORATION C/O PETER J DUHIG ESQUIRE BUCHANAN INGERSOLL & ROONEY PC THE BRANDYWINE BUILDING

1000 N WEST ST STE 1410 WILMINGTON DE 19801‐1054

AUTOMOTIVE DISTRIBUTION NETWORK 3085 FOUNTAINSIDE DR #210 GERMANTOWN TN 38138AUTOMOTIVE PARTS ASSOCIATES PO BOX 25250 SHAWNEE MISSION KS 66225‐5250BACHMAN & LAPOINTE PC 900 CHAPEL ST STE 1201 NEW HAVEN CT 06510‐2889Bachman & LaPointe, P.C. 900 Chapel Street Suite 1201 New Haven CT 06510          BAKER & MCKENZIE LLP 1114 AVENUE OF THE AMERICAS NEW YORK NY 10036BALTEX COMPANY PO BOX 42321 21 S 21 STREET PITTSBURGH PA 15203BARRY HONIG 215 SE SPANISH TRL BOCA RATON FL 33432‐6232BARRY HONIG C/O DRINKER BIDDLE & REATH LLP C/O HOWARD A. COHEN, ESQ. 222 DELAWARE AVE., SUITE 1410 WILMINGTON DE 19801BARRY MARGULIS + PPO 1131 OVAL ROAD MANASQUAN NJ 8736BASILONE OLIVER 4840 MCKNIGHT ROAD SUITE 101 PITTSBURGH PA 15237BASILONE OLIVER 4840 MCKNIGHT RD STE 101 PITTSBURGH PA 15237‐3413BEARDSWORTH GROUP INC PO BOX 358 WOODBURY CT 06798‐0358BECKER CPA LLA STUART BECKER 370 LEXINGTON AVE NEW YORK NY 10017BELCAN LOCKBOX 771428 1428 SOLUTIONS CENTER CHICAGO IL 60677‐1004

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Belcan Services Group, Ltd., Partnership c/o David McMullin, Credit Agent 564 Forbes Avenue Suite 1007 Pittsburgh PA 15219          BELTEX COMPANY P.O. BOX 42321 21 S. 21 STREET PITTSBURGH PA 15203          

BERNADETTE PAULOVICH 124 YOST DR EAST DEER TOWNSHIP TAX COLLECTOR TARENTUM PA 15084‐9326

BERNARD J CLINTON 236 PRINCE ST LOS GATOS CA 95032‐1113BERYL ZYSKIND 925 E 24TH ST BROOKLYN NY 11210‐3611

BERYL ZYSKIND C/O BALLARD SPAHR ANDREWS & INGERSOLL LLP ATTN  TOBEY M DALUZ ESQUIRE 919 N MARKET ST 12TH FLOOR WILMINGTON DE 19801

BIG TIME INC 345 HEATHER LN C/O CARL ROSEN HEWLETT NY 11557‐2729BILL ALMSTEAD 707 MSBG‐CTRVL ROAD DAYTON OH 45459BILL HERBELIN 2645 LEVANTE ST CARLSBAD CA 92009‐8119

BILL SCHUETTE, ESQ OFFICE OF THE ATTORNEY GENERALG. MENNING WILLIAMS BUILDING, 7TH FLOOR

525 W. OTTAWA STREET PO BOX 30212 LANSING MI 48909

BIOSOLVE GROUP P.O. BOX 798 WESTFORD MA 1886BIOSOLVE GROUP WESTFORD CHEMICAL 98 CONCORD RD WESTFORD MA 01886‐4025BLACK NICKEL VISION FUND 300 COLONIAL CENTER PKWY STE 260 ROSWELL GA 30076‐4891BLR BUSINESS AND LEGAL REPORTS 141 MILL ROCK RD E OLD SAYBROOK CT 06475‐4212BOB CASPER 36 EATON RD CONCORDE SPECIALTY GASES EATONTOWN NJ 07724‐2254BOWMAN AND BROOKE 150 S 5TH ST STE 3000 MINNEAPOLIS MN 55402‐4207BRANDYWINE RECOVERY INC 5716 KENNETT PIKE WILMINGTON DE 19807‐1329BRASSFIELD SALES 32901 HAVERFORD RD FRANKLIN MI 48025‐1664BRENNTAG NORTHEAST INC 1085 ALLEGHENY AVE OAKMONT PA 15139‐1964BRENNTAG NORTHEAST INC 81 W HULLER LN READING PA 19605‐9728Brenntag Northeast, Inc. 81 West Huller Lane Reading PA 19605          

BRIAN WELLER 75 LIVINGSTON AVEC/O GREENBAUM ROWE SMITH & DAVIS LL

ROSELAND NJ 07068‐3737

BRIZEL HOLDINGS INC 126 PASSAIC ST NEWARK NJ 07104‐3921BRUCE BADEAU 770 S POST OAK LN STE 360 HOUSTON TX 77056‐1964Bulldog Office Products, Inc. Attn: Marisa Stevenson 500 Glass Road Pittsburgh PA 15205‐9407          C R ENGLAND INC PO BOX 952407 SAINT LOUIS MO 63195‐2407C.H. ROBINSON COMPANY, INC. WORLDWIDE, INC. P.O. BOX 9121 MINNEAPOLIS MN 55480‐9121CANNON BOILER WORKS 510 CONSTITUTION BOULEVARD NEW KENSINGTON PA 15068‐0801CANON FINANCIAL SERVICES INC C/O NICOLA G FLEISCHER FLEISCHER & SUGLIA

PLAZA 1000 AT MAIN STREET SUITE 208 VOORHEES NJ 8043

CAREY COLOR INCORPORATED 6835 RIDGE ROAD PO BOX 609 SHARON CENTER OH 44274

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NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP COUNTRYCARL KAPLAN 5454 BRANTFORD MEMPHIS TN 38120

CARL MEISNER RONALD GOLDENBERG AND CARL HAEUSSLER C/O LAURENCE ROSEN ESQUIRE THE ROSEN LAW FIRM 350 FIFTH AVENUE SUITE 5508 NEW YORK NY 10018

CAROLINE COSTANTE 550 JAMES ST LAKEWOOD NJ 08701‐4021CAROLINE COSTANTE 93 STORM JIB CT BAYVILLE NJ 08721‐1417

CATHERINE CORTEZ MASTO OFFICE OF THE ATTORNEY GENERAL GRANT SAWYER BUILDING555 EAST WASHINGTON AVENUE, SUITE 3900

LAS VEGAS NV 89101

CATHY MALONE 135 13TH STREET, SPACE 31 SANTA PAULA CA 93060          

CC COMMUNICATIONS, INC. 205 REGENCY EXECUTIVE PARK DRIVE, SUITE 100 CHARLOTTE NC 28217

CEDE & CO PO BOX 20 BOWLING GREEN STATION NEW YORK NY 10274‐0020CERTIFIED LIFT SPECIALISTS INC 4522 STATE ROUTE 136 ATTN: THOMAS R HALLIDAY GREENSBURG PA 15601‐6414CH ROBINSON COMPANY INC PO BOX 9121 WORLDWIDE INC MINNEAPOLIS MN 55480‐9121CHASAN LEYNER & LAMPARELLO PC 300 HARMON MEADOW BLVD STE 650 SECAUCUS NJ 07094‐3638CHEMICAL INTELLIGENCE 21175 STATE HIGHWAY 249 STE 364 HOUSTON TX 77070‐1655CHESAPEAKE AUTO BUS ASSN PO BOX 938 SEVERNA PARK MD 21146‐0938CHRIS KOSTER, ESQ MISSOURI ATTORNEY GENERAL'S OFFICE SUPREME COURT BUILDING 207 WEST HIGH STREET PO BOX 899 JEFFERSON CITY MO 65102CHRISTOPHER DEAN LOIZIDES 1225 N KING ST STE 800 WILMINGTON DE 19801‐3246CHUBB GROUP OF INSURANCE CO PO BOX 7777‐1630 PHILADELPHIA PA 19175‐1630CIAVARRO JOSEPH (EQUIP) 689 HIGHLAND AVE NEWARK NJ 07104‐2303CITICORP LEASING INC PO BOX 7247‐7878 PHILADELPHIA PA 19170‐7878CKS PACKAGING INC PO BOX 44386 ATLANTA GA 30336CLAITMAN ENGINEERING ASSOCIATES INC 1340 OLD FREEPORT RD STE 2B PITTSBURGH PA 15238‐4101CLAITMAN ENGINEERING ASSOCIATES, INC. 1340 OLD FREEPORT ROAD PITTSBURGH PA 15238CLEVELAND EXPRESS TRANS INC 3091 ROCKEFELLER AVE CLEVELAND OH 44115‐3611CLEVELAND EXPRESS TRANSPORTATION 3091 ROCKEFELLER AVE ATTN: MARY ANN BIANCO CLEVELAND OH 44115‐3611CLINTON CORRECTIONAL FACILITY JAMES MARGULIES DIN #11A5011 1156 COOK STREET DANNEMORA NY 12929COHNREZNICK HOWARD KONICOV CPA CIRA 333 THORNALL STREET EDISON NJ 08837COHNREZNICK BERNIE KATZ CPA 333 THORNALL STREET EDISON NJ 08837COHNREZNICK BRIAN NEWMAN POND VIEW CORPORATE CENTER 76 BATTERSON PARK ROAD FARMINGTON CT 06032COHNREZNICK VINCENZO TIPPI 333 THORNALL STREET 6TH FLOOR EDISON NJ 08837COLORADO DEPARTMENT OF REVENUE 1375 SHERMAN STREET DENVER CO 80261COMMONWEALTH OF PA PO BOX 280904 HARRISBURG PA 17128COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF RECEIPTS & CONTROL PO BOX 280904 HARRISBURG PA 17128‐0001COOPERATIVE COMMUNICATIONS 210 CLAY AVE FL 310 LYNDHURST NJ 07071‐3500COOPERATIVE COMMUNICATIONS INC PO BOX 903 BELLEVILLE NJ 07109‐0903County of Allegheny c/o Derek K. Koget, Esq. 437 Grant Street Suite 1424 Pittsburgh PA 15219          COUNTY OF ALLEGHENY 437 GRANT ST STE 1424 C/O DEREK K KOGET ESQUIRE PITTSBURGH PA 15219‐6101COVERALL NORTH AMERICA 5201 CONGRESS AVE STE 275 BOCA RATON FL 33487‐3609Coverall North America 5201 Congress Ave., Ste. 275 Boca Ratin FL 33487          COVERALL OF PITTSBURGH 1711 BABCOCK BLVD PITTSBURGH PA 15209‐1650COZEN O'CONNOR ATTN: THOMAS S. HARTY 1900 MARKET STREET Philadelphia PA 19103COZEN O'CONNOR JEFFREY G WEIL 1900 MARKET STREET PHILADELPHIA PA 19103CRAIG A ROSATI 710 WOODBRIDGE DR OAKDALE PA 15071‐9701CROWN CORK & SEAL 1440 PAYSPHERE CIRCLE CHICAGO IL 60674CROWN CORK & SEAL USA INC 1 CROWN WAY PHILADELPHIA PA 19154‐4599CRST Logistics PO Box 68 Cedar Rapids IA 52406          CRST LOGISTICS INC PO BOX 71573 CHICAGO IL 60690‐7203CRYSTAL SPRINGS WATER CO PO BOX 660579 DALLAS TX 75266‐0579

CVS PHARMACY INC 1 CVS DR ATTN: RITA KENEALLY‐A/P CONTROL WOONSOCKET RI 02895‐6146

CVS PHARMACY INC 1 CVS DR WOONSOCKET RI 02895‐6184CVS PHARMACY, INC. ATTN: RITA KENEALLY‐A/P CONTROL 1 CVS DRIVE WOONSOCKET RI 2895D.A. BEARDSWORTH ASSOCIATES INC. P.O. BOX 686 WOODBURY CT 6798DALSY FAMILY LP 255 PINE RDG BOONE NC 28607DARRELL MCGRAW, ESQ OFFICE OF THE ATTORNEY GENERAL STATE CAPITOL COMPLEX BUILDING 1, ROOM E‐26 CHARLESTON WV 25305DAVID GOSS 195 STERNCREST DR MORELAND HILLS OH 44022‐1860DAVID L BRYAN 1928 E ORION ST TEMPE AZ 85283‐3235DAVID M. LOUIE, ESQ DEPARTMENT OF THE ATTORNEY GENERAL 425 QUEEN STREET HONOLULU HI 96813DAVID MYERS & ASSOCIATES INC (COM) 718 ADAMS ST STE A CARMEL IN 46032‐7594

DAVID SELMON RUTH SELMON3118 W PARKWOOD AVENUE PMB #111

WEBSTER TX 77598

DAVID SELMON & RUTH SELMON JT TEN 3118 WEST PARKWOOD AVE 111 PMB # WEBSTER TX 77598DAVID ZAZOFF 128 PARSONS LN NEWTOWN PA 18940‐4123DAVID ZAZOFF 116 W 23RD ST ZA CONSULTING NEW YORK NY 10011‐2599

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NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP COUNTRYDAVID ZAZOFF C/O DRINKER BIDDLE & REATH LLP ATTN: HOWARD A. COHEN, ESQ. 222 DELAWARE AVE., SUITE 1410 WILMINGTON DE 19801

DEER LAKES SCHOOL DISTRICT KRATZENVERG & LAZZAROATTN: JOSEPH W LAZZARO, ESQ., JAYSON J. LAWSON, ESQ. & C

546 WENDEL RD IRWIN PA 15642‐7539

Deer Lakes School District c/o Derek K. Koget, Esq. 437 Grant Street Suite 1424 Pittsburgh PA 15219          DEJARNETT SALES INC 45 82ND DR STE 49 GLADSTONE OR 97027‐2562DELL FINANCIAL SERVICES PAYMENT PROCESSING CENTER P.O. BOX 5292 CAROL STREAM IL 60197‐5292DELL FINANCIAL SERVICES PO BOX 5292 PAYMENT PROCESSING CENTER CAROL STREAM IL 60197‐5292DEPARTMENT OF ENVIRONMENTAL PROTECTION RACHEL CARSON STATE OFFICE BUILDING 400 MARKET STREET HARRISBURG PA 17101

DEPARTMENT OF LABOR PO BOX 9953DIVISION OF UNEMPLOYMENT INSURANCE

WILMINGTON DE 19809‐0953

Department of the Treasury Internal Revenue Service P.O. Box 21126 Philadelphia PA 19114          Department of the Treasury Internal Revenue Service 31 Hopkins Plaza RM 1150 Baltimore MD 21201          DEPARTMENT OF THE TREASURY 24338 W DURKEE RD DIVERSIFIED CPC INTERNATIONAL CHANNAHON IL 60410‐9719Department of the Treasury Internal Revenue Services P.O. Box 21126 Philadelphia PA 19114          

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DEREK SCHMIDT, ESQ KANSAS ATTORNEY GENERAL 120 SW 10TH AVENUE, 2ND FLOOR TOPEKA KS 66612DESIGN STUDIOS LLC 175 SW 7TH ST STE 2316 MIAMI FL 33130‐2965DEUGRO USA, INC. 25211 GROGAN'S MILL ROAD SUITE 465 THE WOODLANDS TX 77380DEUGRO USA, INC. 16601 CENTRAL GREEN BLVD, STE 200 HOUSTON TX 77032Diversfield CPC International 24338 West Durkee Road Channahon IL 60410          DIVERSIFIED CPC INTERNATIONAL 13767 COLLECTIONS CENTER DRIVE CHICAGO IL 60693DIVERSIFIED CPC INTERNATIONAL 24338 W DURKEE RD CHANNAHON IL 60410‐9719DIVERSIFIED CPC INTERNATIONAL 13767 COLLECTION CENTER DR CHICAGO IL 60693‐0137DOLLAR GENERAL CORPORATION PO BOX 1087 GOODLETTSVILLE TN 37070‐1087DOMINIC ARCHDALE 2802 LUCIERNAGA ST CARLSBAD CA 92009‐5926DONALD SAPAUGH 12000 WESTHEIMER RD STE 340 HOUSTON TX 77077‐6531DOUGLAS F. GANSLER, ESQ OFFICE OF THE ATTORNEY GENERAL 200 ST. PAUL PLACE BALTIMORE MD 21202DS CONTAINERS COMPANY 1789 HUBBARD AVENUE Batavia IL 60510          DS CONTAINERS INC 1755 S NAPERVILLE RD STE 100 LAW OFFICES OF MARK BAIOCCHI WHEATON IL 60189‐5844DS CONTAINERS, INC. 1789 HUBBARD AVENUE BATAVIA IL 60510          DUN & BRADSTREET P.O. BOX 75542 CHICAGO IL 60675‐5542DUSTIN MCDANIEL, ESQ OFFICE OF THE ATTORNEY GENERAL 323 CENTER STREET, SUITE 200 LITTLE ROCK AR 72201E. SCOTT PRUITT, ESQ OFFICE OF THE ATTORNEY GENERAL 313 NE 21ST STREET OKLAHOMA CITY OK 73105

EAST DEER TOWNSHIP KRATZENVERG & LAZZAROATTN: JOSEPH W. LAZZARO, ESQ., JAYSON J. LAWSON, ESQ. & C

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EAST DEER TWP WATER DEPT 927 FREEPORT RD CREIGHTON PA 15030‐1049ECHO GLOBAL LOGISTICS 600 W CHICAGO AVE STE 725 CHICAGO IL 60654‐2522Echo Global Logistics 600 West Chicago Avenue Suite 725 Chicago IL 60654          ECHO GLOBAL LOGISTICS INC 22168 NETWORK PL CHICAGO IL 60673‐1221ECM ‐ SELECT TRANSPORT LLC 1460 GREENSBURG RD NEW KENSINGTON PA 15068‐2053ECM ‐ SELECT TRANSPORTATION INC PO BOX 200426 PITTSBURGH PA 15251‐0426EDELMIRO SALAS‐GONZALEZ ESQUIRE 1072 CALLE 17 VILLA NEVAREZ WARD SAN JUAN PR 00927‐5326EDWARD G. LEE 1201 LAUREL PARK ROBINSON TX 76706ELLEN F. ROSENBLUM, ESQ OREGON DEPARTMENT OF JUSTICE 1162 COURT STREET NE SALEM OR 97301ELLIOT HOROWITZ & COMPANY LLP 675 3RD AVE FL 23 NEW YORK NY 10017‐5704ELLIOT HOROWITZ & COMPANY, LLP 675 THIRD AVENUE, 23RD FLOOR NEW YORK NY 10017EPSTEIN & CRESCI PC 7 DEY STREET, 11TH FLOOR NEW YORK NY 10007ERIC T. SCHNEIDERMAN, ESQ OFFICE OF THE ATTORNEY GENERAL THE CAPITAL ALBANY NY 12224

ERNEST C SEGUNDO JR FAMILY TRUST C/O AMY DENTON HARRIS ESQUIRE STICHTER RIEDEL BLAIN & PROSSER PA 110 E MADISON STREET SUITE 200 TAMPA FL 33602

ERNEST C SEGUNDO JR FAMILY TRUST U/A 9/16/05 2219 PASADENA PL S C/O ERNEST C SEGUNDO JR TRUSTEE GULFPORT FL 33707‐3985

Ernest C. Segundo Sr. and Ernest C. Segundo Jr., and their related accounts

c/o Ernest C. Segundo, Jr. 2219 Pasadena Place South Gulfport FL 33707          

Ernest C. Segundo, Jr. Family Trust c/o Amy Denton Harris, Esq. 110 E Madison St., Ste. 200 Tampa FL 33602Ernest C. Sequndo, Jr., Trustee 2219 Pasadena Place South Gulfport FL 33707          EULER HERMES ACI 800 RED BROOK BLVD STE 400 OWINGS MILLS MD 21117‐5190

EXCHANGES CONTROL FOR CLASS T01 250 ROYALL STC/O COMPUTERSHARE SHAREHOLDER SVCS

CANTON MA 02021‐1011

EXPRESS ONE 340 ROUTE 909 VERONA PA 15147FBC CHEMICAL CORP PO BOX 931180 CLEVELAND OH 44193‐0004FBC Chemical Corporation P.O. Box 599 Mars PA 16046          FEDEX P.O. BOX 371461 PITTSBURGH PA 15250‐7461FIRE 1ST DEFENSE INC C/O COHEN SEGLIAS PALLAS GREENBERG AND FURMAN PC UNITED PLAZA 19TH FLOOR 30 SOUTH 17TH STREET PHILADELPHIA PA 19103

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GEORGE CANNAN 100 WILLOW BROOK RDC/O LOMURRO DAVISON EASTMAN & MUNOZ

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GEORGE CANNAN 100 WILLOW BROOK RD BLDG 1C/O LOMURRO DAVISON EASTMAN & MUNOZ

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GEORGE JEPSEN, ESQ OFFICE OF THE ATTORNEY GENERAL 55 ELM STREET HARTFORD CT 6106GEORGE S KENNEDY 32 BALTUSROL DR MANALAPAN NJ 07726‐9325GEORGIA DEPARTMENT OF REVENUE 1800 CENTURY BOULEVARD ATLANTA GA 30345GERALD HYMAN 16 E 73RD ST APT 2F NEW YORK NY 10021‐4129GIANT EAGLE 101 KAPPA DR LEGAL DEPARTMENT PITTSBURGH PA 15238‐2833GIANT EAGLE P.O. BOX 951676 CLEVELAND OH 44193Giant Eagle, Inc. Legal Department 101 Kappa Drive Pittsburgh PA 15238          GIMMEL PARTNERS LP 767 3RD AVE FL 6 NEW YORK NY 10017‐9026GOSS ASSOCIATES 30255 SOLON INDUSTRIAL PARKWAY SOLON OH 44139GRANT RADER 120 WEST B STREET KANNAPOLIS NC 28081GRANT RADER (COM) PO BOX 1206 KANNAPOLIS NC 28082‐1206GRECO GAS INC PO BOX 349 TARENTUM PA 15084‐0349GREEN, LIND & MCNULTY, INC. 430 MOUNTAIN AVENUE SUITE 105 MURRAY HILL NJ 7974

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GREENBAUM, ROWE, SMITH & DAVIS 99 WOOD AVENUE SOUTH ISELIN NJ 08830‐2712Greenbaum, Rowe, Smith & Davis LLP Attn: Robert S. Underhill, Esq. P.O. Box 5600 Woodbridge NJ 07096          GREENBERG ASSOCIATES INC 81 DENNISON AVE SWAMPSCOTT MA 01907‐1431GREG ABBOTT, ESQ OFFICE OF THE ATTORNEY GENERAL PO BOX 12548 AUSTIN TX 78711Greg Setter Sales 505 South Lenola Road Suite 210 Moorestown NJ 08057          GREG SETTER SALES 505 S LENOLA RD STE 210 MOORESTOWN NJ 08057‐1549

GREG ZOELLER, ESQ INDIANA ATTORNEY GENERAL'S OFFICEINDIANA GOVERNMENT CENTER SOUTH

302 WEST WASHINGTON STREET, 5TH FLOOR

INDIANAPOLIS IN 46204

GREGORY A. PHILLIPS ATTORNEY GENERAL'S OFFICE 123 CAPITOL BUILDING 200 WEST 24TH STREET CHEYENNE WY 82002GSL OF ILLINOIS C/O JOSEPH D FRANK ESQUIRE FRANK GECKER LLP 325 N LASALLE STREET SUITE 625 CHICAGO IL 60654GSL OF ILLINOIS C/O JAMES S GREEN JR LANDIS RATH & COBB LLP 919 MARKET STREET SUITE 1800 PO BOX 2087 WILMINGTON DE 19899GSL OF ILLINOIS 4131 S STATE ST CHICAGO IL 60609‐2942HALES FAMILY PARTNERS LTD 3758 PARK PLAZA CIR PORT ARTHUR TX 77642‐5541HALEY UDOLF 350 E LAS OLAS BLVD STE 10 C/O BRUCE UDOLF FT LAUDERDALE FL 33301‐4211HAR ADHESIVES & COATINGS 60 SOUTH PARK BEDFORD OH 44146Harry Pizzingrill 113 Herron Ave. Cheswick PA 15024          HARRY PIZZINGRILLI 3117 HEMLOCK DR ALLISON PARK PA 15051HARVEY LIPSITZ CO 5621 BUTLER ST PITTSBURGH PA 15201‐2326HARWICK STANDARD DIST CORP 60 S SEIBERLING ST AKRON OH 44305‐4217HARWICK STANDARD DIST. CORP. 60 SOUTH SEIBERLING STREET AKRON OH 44305HAWAII DEPARTMENT OF TAXATION PRINCESS RUTH KEELIKOLANI BUILDING 830 PUNCHBOWL STREET HONOLULU HI 96813HECTOR F MARQUEZ‐SOMOZA 509 CALLE LOPEZ LANDRON 10TH FLOOR SAN JUAN PR 9HENIFF TRANSPORTATION SYSTEMS, INC. 2291 PAYSPHERE CIRCLE CHICAGO IL 60674HERITAGE PRODUCTS INC 333 W MERRICK RD STE 1 VALLEY STREAM NY 11580‐5278HIGHMARK BLUE SHIELD P.O. BOX 382146 PITTSBURGH PA 15250‐8146HILDEGARD UTECHT 6706 PASEO DEL VISTA LA COSTA CA 92009‐6007

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ILLINOIS DEPARTMENT OF REVENUEJAMES R. THOMPSON CENTER ‐ CONCOURSE LEVEL

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International Chemical Corp. 711 Northland Ave. Buffalo NY 14211          International Financial Group IFG Project Resourcing Foster Plaza 9, Ste 650 750 Holiday Drive Pittsburgh PA 15220          IOWA DEPARTMENT OF REVENUE PO BOX 10460 DES MOINES IA 50306IRA L GOLDKNOPF 42 BRUSHWOOD CT THE WOODLANDS TX 77380‐3980Ira L. Goldknopf 42 Brushwood Court The Woodlands TX 77380          ITW Sexton 3101 Sexton Road Decatur AL 35603          IWD LLC 688 E MAIN ST STE 1 688 EAST MAIN STREET BRANFORD CT 06405‐2971IWD, LLC AUTO/TRUCK PRIDE MARKETING 688 EAST MAIN STREET BRANFORD CT 6405J.B. VAN HOLLEN WISCONSIN DEPARTMENT OF JUSTICE PO BOX 7857 MADISON WI 53707JACK CONWAY, ESQ OFFICE OF THE ATTORNEY GENERAL 700 CAPITOL AVENUE, SUITE 118 FRANKFORT KY 40601JAMES D. BUDDY CALDWELL, ESQ OFFICE OF THE ATTORNEY GENERAL PO BOX 94005 BATON ROUGE LA 70804JAMES FERGUSON 5401 RAMPART ST APT 165 HOUSTON TX 77081‐1399JAMES J MCLAUGHRY PO BOX 1736 PINE AZ 85544‐1736James J. McClaughry P.O. Box 1736 Pine AZ 85544‐1736          JAMES MARGULIES 24300 CHAGRIN BLVD C/O MARGULIES & LEVINSON LLP CLEVELAND OH 44122‐5639

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JAMES MARGULIES 18 COUNTRY LANE PEPPER PIKE OH 44124JAMES MARGULIES DIN #11A5011 CLINTON CORRECTIONAL FACILITY 1156 COOK STREET DANNEMORA NY 12929JAMES MAZZUTO 18 DENISON DR SADDLE RIVER NJ 07458‐2806JAMES MAZZUTO 505 4TH ST APT 413 HOBOKEN NJ 07030‐8611JAMES OCALLAGHAN 246 THE SWEEPSTAKES BALLSBRIDGE IRELANDJAMES STRUPP 6000 N OCEAN BLVD APT 3H LAUDERDALE BY THE SEA FL 33308‐2337JAMES STRUPP (DECEASED) C/O DRINKER BIDDLE & REATH LLP ATTN: HOWARD A. COHEN, ESQ. 222 DELAWARE AVE., SUITE 1410 WILMINGTON DE 19801JANE DOE (A MINOR) 350 E LAS OLAS BLVD STE 1000 C/O BRUCE UDOLF FT LAUDERDALE FL 33301‐4215JANICE PYLE 711 LOUISIANA ST STE 3400 C/O BAKER & MCKENZIE LLP HOUSTON TX 77002‐2746JAN‐PRO CLEANING 142 FAIRFIELD ROAD FAIRFIELD NJ 7004JASON INDUSTRIES LLC 301 N 11TH ST PO BOX 322 NEODESHA KS 66757‐1579JCP&L PO BOX 3687 AKRON OH 44309‐3687JEFFREY M LEVINSON 3783 GREEN RD LEVINSON LLP CLEVELAND OH 44122‐5705JEFFREY S. CHIESA, ESQ OFFICE OF THE ATTORNEY GENERAL PO BOX 080 TRENTON NJ 8625JENLOR INTEGRATIONS 401 WASHINGTON AVENUE BRIDGEVILLE PA 15017JENLOR INTEGRATIONS 606 WASHINGTON AVE BRIDGEVILLE PA 15017‐2340JERSEY CENTRAL POWER & LIGHT 331 NEWMAN SPRINGS RD STE 325 RED BANK NJ 07701‐6771Jersey Central Power & Light 331 Newman Springs Rd. Buidling 3 Red Bank NJ 07701          JIM HEAD, ESQ MISSISSIPPI ATTORNEY GENERAL'S OFFICE WALTER SILLERS BUILDING 550 HIGH STREET, SUITE 1200 JACKSON MS 39201JJS MAE INC D/B/A RAIN BEAU 1812 HARRISON ST CHRISTOPHER LEONG SAN FRANCISCO CA 94103‐4228JOE BOND 711 LOUISIANA ST STE 3400 C/O BAKER & MCKENZIE LLP HOUSTON TX 77002‐2746

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NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP COUNTRYJOE CIAVARRO 689 HIGHLAND AVE NEWARK NJ 07104‐2303JOHN A WARD III 116 W 23RD ST C/O RL RENCK & CO INC SUITE 500 NEW YORK NY 10011‐2599JOHN C PELEGRINO 4050 VIA DOLCE APT 341 MARINA DEL REY CA 90292‐5256JOHN J PISCITELLI JR 1081 ROSEMARY BLVD C/O KOKI LABS AKRON OH 44306‐3727JOHN LINSTROM III 1740 TECHNOLOGY DR STE 550 SAN JOSE CA 95110‐1377JOHN W. SUTHERS, ESQ OFFICE OF THE ATTORNEY GENERAL 1525 SHERMAN STREET, 7TH FLOOR DENVER CO 80203JOHNNY DESHOTELS 108 NORTHGATE DR SPRING TX 77380‐4613JON BRUNING, ESQ OFFICE OF THE ATTORNEY GENERAL 2115 STATE CAPITOL LINCOLN NE 68509JOSCO INC PO BOX 626 1300 MATTHEWS MINT HILL ROAD MATTHEWS NC 28106‐0626JOSEPH EPNER (EXP) 3387 KILLIAN ROAD UNIONTOWN OH 44685JOSEPH R. BEAU BIDEN III, ESQ OFFICE OF THE ATTORNEY GENERAL CARVEL STATE OFFICE BULIDING 820 NORTH FRENCH STREET WILMINGTON DE 19801

KAMALA D. HARRIS, ESQ ATTORNEY GENERAL'S OFFICE CALIFORNIA DEPARTMENT OF JUSTICE PO BOX 944255 SACRAMENTO CA 94244

KANE KESSLER PC ROBERT KOLODNEY 1350 AVENUE OF THE AMERICAS NEW YORK NY 10019‐4896KANSAS DEPARTMENT OF REVENUE 915 SW HARRISON STREET TOPEKA KS 66625KARPATA INSTORE SERVICE PO BOX 141515 GRAND RAPIDS MI 49514‐1515KENNETH CRIMMINS 5050 WESTHEIMER RD HOUSTON TX 77056‐5835KENNETH T. CUCCINELLI II, ESQ OFFICE OF THE ATTORNEY GENERAL 900 EAST MAIN STREET RICHMOND VA 23219KENTUCKY DEPARTMENT OF REVENUE FRANKFORT KY 40602KILLEEN & ASSOCIATES C/O ROBERT J KILLEEN ESQUIRE KILLEEN & STERN PC 1770 ST JAMES PLACE SUITE 300 HOUSTON TX 77056KIMBALL MIDWEST DEPT. L‐2780 COLUMBUS OH 43260‐2780KIRSCH & GIDARO MKTG INC. 120 JEVLAN DRIVE # 3 WOODBRIDGE ONTARIO Ont L4L 8G3 CanadaKMX CHEMICAL 7181 WOODBINE AVENUE STE 112 MARKHAM CanadaKMX CHEMICAL CORPORATION PO BOX 280 ATTN BARBARA GODWIN NEW CHURCH VA 23415‐0280KOKI LABS 1081 ROSEMARY BLVD AKRON OH 44306‐3727L & L ELECTRIC LLC 1510 3RD AVE ARNOLD PA 15068‐4508

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LINDA L. KELLY, ESQ PENNSYLVANIA OFFICE OF ATTORNEY GENERAL 16TH FLOOR, STRAWBERRY SQUARE HARRISBURG PA 17120

LINKAMERICA TRANSPORTATION INC PO BOX 26485 OKLAHOMA CITY OK 73126‐0485LinkAmerican Corporation 2627 East 21st Street Tulsa OK 74114          LIPPERT/HEILSHORN & ASSOCIATES INC 800 3RD AVE FL 17 NEW YORK NY 10022‐7657LIQUID TRANSPORT LLC 3254 SOLUTIONS CENTER CHICAGO IL 60677‐3002LISA MADIGAN, ESQ OFFICE OF THE ATTORNEY GENERAL 100 WEST RANDOLPH STREET CHICAGO IL 60601LLOYD E DOHNER 14126 SANDFIELD DR HOUSTON TX 77077‐1417LLOYD K RICHLESS MD 251 7TH STREET, SUITE 201B NEW KENSINGTON PA 15068LOGITEK TECHNOLOGY LTD. 155 REXDALE BLVD., SUITE 801 TORONTO ONTARIO M9W 5Z8 CanadaLORI SWANSON, ESQ OFFICE OF MINNESOTA ATTORNEY GENERAL 1400 BREMER TOWER 445 MINNESOTA STREET ST. PAUL MN 55101LOUISIANA DEPARTMENT OF REVENUE 617 NORTH THIRD STREET BATON ROUGE LA 70802LUTHER STRANGE, ESQ OFFICE OF THE ATTORNEY GENERAL 501 WASHINGTON AVENUE MONTGOMERY AL 36130LYLE RACING 113 LOWER TUNNEL HILL RD HYDE PARK PA 15641‐9710M & M CARGO LINE INC WOODBRIDGE CORPORATE PLAZA 485 RT I BLDG B 3RD FL STE 310 ISELIN NJ 8830M&C INTERNATIONAL TRADE STE 300 3636 ‐ 23 STREET NE CALGARY AL CanadaMabel Capolongo Regional Director 170 S. Independence Mall West Ste.870 West Philadelphia PA 19106          MABEL CAPOLONGO REGIONAL DIRECTOR 170 S INDEPENDENCE MALL W STE 870 PHILADELPHIA PA 19106‐3323MAIN STREET COFFEE 311 W MAIN ST ROCKAWAY NJ 07866‐3317MAINE REVENUE SERVICES PO BOX 9107 AUGUSTA ME 4332MANDELBAUM SALSBURG GOLD LAZRIS & DISCENZA 155 PROSPECT AVE STE 105 WEST ORANGE NJ 07052‐4204

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NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP COUNTRYMANNKRAFT 100 FRONTAGE RD NEWARK NJ 07114‐3718Manuel H. Ehrlich, Jr. 14 Louis Drive Montville NJ 07045          MARC STEINBERG (COM) 3350 COLUMBIA WOODS DRIVE APT. E NORTON OH 44203

MARGULIES & LEVINSON LLP C/O JAMES MARGULIESC/O NADENE PINNOCK DEPUTY GEN�L COUNSEL

NYC DEPT OF CORRECTION 75‐20 ASTORIA BL EAST ELMHURST NY 11370

MARGULIES & LEVINSON LLP 30100 CHAGRIN BL. SUITE 250 CLEVELAND OH 44124MARGULIS SCOTT L 20 STORM RD LINCROFT NJ 07738‐1519MARK E SALTZMAN 18321 VENTURA BLVD STE 530 TARZANA CA 91356‐6445Mark E. Saltzman 18321 Ventura Boulevard Suite 530 Tarzana CA 91356‐6445          MARK GLATZ C/O MARK S HALPERN ESQUIRE HALPERN & LEVY PC 1204 TOWNSHIP LINE ROAD DREXEL HILL PA 19026MARK GLATZ 7010 REDCOAT DR FLOURTOWN PA 19031‐1311

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SALT LAKE CITY UT 84114

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NEBRASKA DEPARTMENT OF REVENUE NEBRASKA STATE OFFICE BUILDING301 CENTENNIAL MALL SOUTH, 2ND FLOOR

PO BOX 94818 LINCOLN NE 68509

NEIL LANDE 2101 CRAWFORD ST STE 220 HOUSTON TX 77002‐8941NEVADA DEPARTMENT OF TAXATION 1550 COLLEGE PARKWAY, SUITE 115 CARSON CITY NV 89706NEW AGE TRANSPORTATION INC 436 PERRY HWY PITTSBURGH PA 15229‐1808New Age Transportation, Inc. 436 Perry Highway Pittsburgh PA 15237          NEW CENTURY TRANSPORTATION INC PO BOX 8500‐53478 PHILADELPHIA PA 19178‐3478

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION 109 PLEASANT STREET PO BOX 457 CONCORD NH 3302

NEW JERSEY DIVISION OF TAXATION BANKRUPTCY SECTION PO BOX 245 TRENTON NJ 08695NEW MEXICO TAXATION AND REVENUE DEPARTMENT PO BOX 8485 ALBUQUERQUE NM 87198NEW WORLD INDUSTRIES 125 1ST AVE C/O PAUL R RENNIE ESQUIRE PITTSBURGH PA 15222‐1506NEW WORLD INDUSTRIES LLC 8802 3RD AVENUE NORTH BERGEN NJ 07047          New York State Department of Taxation Bankruptcy Section PO Box 5300 Albany NY 12205‐0300

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NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP COUNTRYNew York State Department of Taxation and Finance Bankruptcy Section PO Box 5300 Albany NY 12205‐0300

NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE PO BOX 5300 ALBANY NY 12205

NORMAN W REAGAN 515 HARBOR DR N INDIAN ROCKS BEACH FL 33785‐3116NORTH CAROLINA DEPARTMENT OF REVENUE PO BOX 25000 RALEIGH NC 27640

NORTH DAKOTA OFFICE OF STATE TAX COMMISSIONER 600 EAST BOULEVARD AVENUE, DEPARTMENT 127 BISMARCK ND 58505

NORTHEAST PALLET RECYCLING 1251 ROUTE 37 WEST TOMS RIVER NJ 8755NORTHWOOD CAPITAL PARTNERS LP 676 CHURCH RD NCP ADVISORS LLC VILLANOVA PA 19085‐1109NYC DEPARTMENT OF FINANCE 66 JOHN STREET, ROOM 104 NEW YORK NY 10038ODYSSEY SOFTWARE GROUP 2000 SMALLMAN ST PITTSBURGH PA 15222OHIO DEPARTMENT OF TAXATION PO BOX 530 COLUMBUS OH 43216OKLAHOMA TAX COMMISSION PO BOX 26890 OKLAHOMA CITY OK 73126OLD DOMINION FREIGHT LINE 4650 BAUM BLVD C/O APPLE & APPLE PC PITTSBURGH PA 15213‐1223OLD DOMINION FREIGHT LINE 500 OLD DOMINION WAY THOMASVILLE NC 27360‐8923OLIVER DONAGHER C/O LITTLE OAKS 4 NELSON AVENUE ST HELIER JERSEY United KingdomOREGON DEPARTMENT OF REVENUE 955 CENTER STREET NE SALEM OR 97301P & V WAREHOUSE 175 LEHIGH AVE STE 1 LAKEWOOD NJ 08701‐4559P & V WAREHOUSE 175 LEHIGH AVENUE LAKEWOOD NJ 8701PACE REICH 726 MEETINGHOUSE RD PACE REICH PC ELKINS PARK PA 19027‐1418PACE REICH PC 200 S BROAD ST STE 600 PHILADELPHIA PA 19102‐3813PACE REICH PC LAWRENCE R REICH ESQ THE BELLEVUE, SIXTH FLOOR BROAD & WALNUT STREETS ELKINS PARK PA 19102PAM BONDI, ESQ OFFICE OF THE ATTORNEY GENERAL STATE OF FLORIDA THE CAPITOL PL‐01 TALLAHASSEE FL 32399PANDION CAPITAL ERNEST SEGUNDO 2808 58TH STREET SOUTH GULFPORT FL 33707PAR TECHNOLOGY LLC 6325 CONSTITUTION DR FORT WAYNE IN 46804‐1547PAVIA & HARCORT LLP ALLEN FINKLESTEIN 590 MADISON AVE NEW YORK NY 10022PBCC (PITNEY BOWES CORPORATION) P O BOX 856460 LOUISVILLE KY 40285‐6460PECKAR & ABRAMSON PC 41 MADISON AVE 20TH FLOOR NEW YORK NY 10010PENN BARREL 1001 WASHINGTON BLVD. PITTSBURGH PA 15206Pennsylvania Department of Revenue Bankruptcy Division PO Box 280946 Harrisburg PA 17128‐0946          PENNSYLVANIA DEPARTMENT OF REVENUE PO BOX 280946 BANKRUPTCY DIVISION HARRISBURG PA 17128‐0946PETER KEBLISH 1204 KINGSLEY CT LOWER GWYNEDD PA 19002‐2119PETER KILMARTIN, ESQ OFFICE OF THE ATTORNEY GENERAL 150 SOUTH MAIN STREET PROVIDENCE RI 2903PFE FIRE & SAFETY CORPORATION 519 E GENERAL ROBINSON ST PITTSBURGH PA 15212PHINEUS VOYAGER LP 600 CALIFORNIA ST FL 9 SAN FRANCISCO CA 94108‐2706PIKE CAPITAL PARTNERS (QP) LP 275 MADISON AVE STE 418 C/O KEVIN R ARPS NEW YORK NY 10016‐1101Pike Capital Partners (QP), LP Whiteford, Taylor & Preston, LLC The Renaissance Center 405 King St., Ste. 500 Wilmington DE 19801          

PIKE CAPITAL PARTNERS LLP 405 N KING ST STE 500C/O WHITEFORD TAYLOR & PRESTON LLC

WILMINGTON DE 19801‐3700

Pitney Bowes Credit Corp. Recovery Dept. 27 Waterview Dr. Shelton CT 06484‐4361          PITNEY BOWES CREDIT CORPORATION 27 WATERVIEW DR ATTN: RECOVERY DEPT SHELTON CT 06484‐4361PJAX FREIGHT SYSTEM PO BOX 635746 CINCINNATI OH 45263‐5746PLASTIPAK PACKAGING INC 41605 ANN ARBOR RD E PLYMOUTH MI 48170‐4304PLASTIPAK PACKAGING INC. 41605 ANN ARBOR ROAD PLYMOUTH MI 48170POTTER ANDERSON & CORROON LLP LAURIE SELBER SILVERSTEIN 1313 N MARKET STREET PO BOX 651 WILMINGTON DE 19899POWER 3 MEDICAL PRODUCTS INC 26202 OAK RIDGE DR STE A102 SPRING TX 77380‐4301POWER 3 MEDICAL PRODUCTS, INC. 3400 RESEARCH FOREST DRIVE , SUITE B2‐3 THE WOODLANDS TX 77381PRECISION IR INC 601 MUIRFIELD CT NORTH CHESTERFIELD VA 23236PRECISION IR, INC. 601 MOOREFIELD DRIVE RICHMOND VA 23236‐3654

PRECISION THERMOPLASTIC COMPONENTS INC MONZACK MERSKY MCLAUGHLIN & BROWDER PA 1201 N ORANGE STREET, STE 400 WILMINGTON DE 19801

PRECISION VALVE CORP 700 NEPPERHAN AVENUE YONKERS NY 10703PRECISION VALVE CORP 800 WESTCHESTER AVE STE C700 RYE BROOK NY 10573‐1385PREMIUM FINANCING SPECIALISTS AMGRO DIVISION PO BOX 26087 NEW YORK NY 10087‐6087PREMIUM FINANCING SPECIALISTS PO BOX 26087 AMGRO DIVISION NEW YORK NY 10087‐6087PRIMENEWSWIRE P.O. BOX 757502 PHILADELPHIA PA 19175‐7502PRINT FLEX INC PO BOX 87618 DEPT #5030 CHICAGO IL 60680‐0618PRINT FLEX INC. DEPT. #5030 P.O. BOX 87618 CHICAGO IL 60680‐0618PRIORITY PLASTICS PO BOX 504099 SAINT LOUIS MO 63150‐4099PRO LABEL INC 2915 N PROGRESS DR APPLETON WI 54911‐8609PROGRESSIVE BUSINESS PUBLICATIONS 370 TECHNOLOGY DR PO BOX 3019 MALVERN PA 19355‐1315PURCHASE POWER PO BOX 856042 LOUISVILLE KY 40285‐6042QUATTRO ASSOCIATES, INC. 10 EMERSON LANE SUITE 801 BRIDGEVILLE PA 15017QUEST CAPITAL MARKETS INC 1620 S FRIENDSWOOD DR # 123 FRIENDSWOOD TX 77546‐5408QUILL CORPORATION PO BOX 37600 PHILADELPHIA PA 19101‐0600

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NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP COUNTRYR C DAVIS CO INC 1600 OLD COUNTRY RD PLAINVIEW NY 11803‐5013R. C. DAVIS CO. INC. 1600 OLD COUNTRY ROAD PLAINVIEW NY 11803RACKOW POLYMERS CORPORATION 475 THOMAS DR BENSENVILLE IL 60106‐1618RANDY MONTRAY 15 TROLLEY ST MANOR PA 15665‐9508REAGAN AGENCY P.O. BOX 191 8 E. MAIN STREET MARCELLUS NY 13108REPFORCE SUITE 210 530 TURNER INDUSTRIAL WAY ASTON PA 19014RESERVE ACCOUNT UNIFIDE P.O. BOX 856056 LOUISVILLE KY 40285‐6056RESIDENT 120 JEVLAN DRIVE # 3 WOODBRIDGE CanadaRHODE ISLAND DIVISION OF TAXATION ONE CAPITOL HILL PROVIDENCE RI 2908RICHARD J MAZZUTO 18 DENISON DR SADDLE RIVER NJ 07458‐2806

RICHARD JACOBSON 75 LIVINGSTON AVEC/O GREENBAUM ROWE SMITH & DAVIS LLP

ROSELAND NJ 07068‐3737

RICHARDS, LAYTON & FINGER P.A. ROBERT CHARLES MASSOX 920 N. KING ST ONE RODNEY SQUARE WILMINGTON DE 19801RL RENCK & CO, INC. ATTN CAROL KAHN 2 RECTOR ST NEW YORK NY 10006RL RENCK & COMPANY 116 W 23RD ST STE 500 NEW YORK NY 10011‐2599ROAD SHARK TRANSPORTATION INC. 85 ROSEDALE AVENUE, WEST #5 BRAMPTON ONTARIO L6X 4H5 CanadaROADWAY EXPRESS P.O. BOX 93151 CHICAGO IL 60673‐3151ROB MCKENNA, ESQ OFFICE OF THE ATTORNEY GENERAL 1125 WASHINGTON STREET SE PO BOX 40100 OLYMPIA WA 98504ROBERT D REDMOND 2321 RIDGEWOOD DR EL DORADO AR 71730‐5252ROBERT D REDMOND 3650 FOREST EDGE DR DEFIANCE MO 63341‐1810ROBERT E. COOPER JR., ESQ OFFICE OF THE ATTORNEY GENERAL PO BOX 20207 NASHVILLE TN 37202ROBERT REDMOND 619 OSWEGO DR GIBSONIA PA 15044ROBIN CAUDLE 711 LOUISIANA ST STE 3400 C/O BAKER & MCKENZIE LLP HOUSTON TX 77002‐2746ROGER W CREERY 3104 FAIR OAKS CT LAREDO TX 78045‐8139RONALD LIEDEL C/O EMC PACKAGING INC 550 JAMES STREET LAKEWOOD NJ 9701RONSTAN PAPER COMPANY 72 JAMES WAY EATONTOWN NJ 07724‐2271ROSS WELDING SUPPLIES 29 GRIMM RD TARENTUM PA 15084‐3000ROY A. COOPER, ESQ ATTORNEY GENERAL'S OFFICE 9001 MAIL SERVICE CENTER RALEIGH NC 27699RSL INDUSTRIAL CONTRACTING 1664 PERRY HIGHWAY PORTERSVILLE PA 16051‐1512

RSL INDUSTRIAL CONTRACTING INC C/O JEFFREY R LALAMA FELDSTEIN GRINBERG STEIN & MCKEE 428 BOULEVARD OF THE ALLIES PITTSBURGH PA 15219

RSL Industries Contracting Inc. c/o J. Lalama Feldstein Grinberg Stein & McKee 428 Blvd. of the Allies Pittsburgh PA 15219          RT.80 EXPRESS, INC. P.O. BOX 269 BARBERTON OH 44203RYDER TRUCK RENTAL 6000 WINDWARD PKWY ATTN: JENNIFER MORRIS ALPHARETTA GA 30005‐4181RYDER TRUCK RENTAL INC 971 BRIARSDALE RD ATTN: BETTY SCOTT HARRISBURG PA 17109‐5941RYDER TRUCK RENTAL INC ATTN: BETTY SCOTT 971 BRIARSDALE ROAD HARRISBURG PA 17109S.H.A.G. MARKETING 157 SELBORNE CHASE FAIRPORT NY 14450SAFETY DIVISION OF LAW PO BOX 093 TRENTON NJ 08625SAFETY KLEEN CORP PO BOX 382066 PITTSBURGH PA 15250‐8066SAFETY‐KLEEN SYSTEMS INC PO BOX 975201 DALLAS TX 75397‐5201SALSGIVER INC 301 5TH STREET FREEPORT PA 16229SAM OLENS, ESQ OFFICE OF THE ATTORNEY GENERAL 40 CAPITAL SQUARE, SW ATLANTA GA 30334SANDERS MORRIS HARRIS 600 TRAVIS ST STE 3100 HOUSTON TX 77002‐3072SANTORA PACKAGING 234 FRANKLIN AVENUE NUTLEY NJ 07110‐2796Sara Mazzuto 2151 Jamieson Ave. #1408 Alexandria VA 22318          SARA MAZZUTO 770 S POST OAK LN STE 330 C/O ADVANCED BIO/CHEM HOUSTON TX 77056‐1974SARA MAZZUTO 2151 JAMIESON AVE UNIT 1408 ALEXANDRIA VA 22314‐5731SCALE SERVICE & SALES 175 ANDERSON ROAD SAXONBURG PA 16056SCOTT A LOGAN 346 ELKINS LK HUNTSVILLE TX 77340‐7308

SCOTT L MARGULIES 1332 OCEAN AVE UNIT 8CUST SPENCER AARON MARGULIS UTMA

SEA BRIGHT NJ 07760‐2277

SCOTT L MARGULIS 20 STORM RDCUST ABIGAIL SAMANTHA MARGULIS UTMA

LINCROFT NJ 07738‐1519

SCOTT L MARGULIS 1332 OCEAN AVE UNIT 8CUSTODIAN FOR SPENCER AARON MARGULIS UTMA

SEA BRIGHT NJ 07760‐2277

SCOTT MARGULIS 16 TESS CT EATONTOWN NJ 07724‐1430SCULLY LEMOINE 350 OLD CONNECTICUT PATH FRAMINGHAM MA 01701‐4540SEA‐LAND CHEMICAL CO 821 WESTPOINT PKWY WESTLAKE OH 44145‐1545SECRETARY OF STATE DIVISION OF CORPORATIONS FRANCHISE TAX PO BOX 7040 DOVER DE 19903SECRETARY OF THE TREASURY PO BOX 7040 DOVER DE 19903‐7040SECURITIES & EXCHANGE COMMISSION NEW YORK REGIONAL OFFICE ATTN  NATHAN FUCHS 233 BROADWAY NEW YORK NY 10279SECURITIES & EXCHANGE COMMISSION 15TH & PENNSYLVANIA AVENUE NW WASHINGTON DC 20020

SEGUNDO IRREVOCABLE TRUST U/A 12/18/92 C/O AMY DENTON HARRIS ESQUIRE STICHTER RIEDEL BLAIN & PROSSER PA 110 E MADISON STREET SUITE 200 TAMPA FL 33602

Segundo Irrevocable Trust UA 12/18/92 c/o Ernest C. Segundo, Jr., Trustee 2219 Pasadena Place South Gulfport FL 33707          

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NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP COUNTRYSELECT OFFICE SUITES 116 W 23RD ST STE 500 MR AVI LAZAROVITS NEW YORK NY 10011‐2599Select Office Suites c/o Angela Olivo 461 Frelinghuysen Avenue Newark NJ 07114          SELECT OFFICE SUITES 461 FRELINGHUYSEN AVE C/O ANGELA OLIVO NEWARK NJ 07114‐1426SEXTON 162 ROYAL CREST DR MARTINSBURG WV 25401‐5183Shanahan Transportation Systems 5408 Clairton Boulevard Pittsburgh PA 15236          SHANAHAN TRANSPORTATION SYSTEMS 5408 CLAIRTON BLVD PITTSBURGH PA 15236‐2715SHANAHAN TRANSPORTATION SYSTEMS INC PO BOX 18799 PITTSBURGH PA 15236‐0799SHIN‐ETSU SILICONES OF AMERICA DEPT. CH 19235 PALATINE IL 60055‐9235SHIN‐ETSU SILICONES OF AMERICA DEPT CH 19235 PALATINE IL 60055‐9235 SIMPLY RFID 41 W LEE HWY STE 59‐804 WARRENTON VA 20186SIMPLY RFID 41 W LEE HWY STE 59‐804 WARRENTON VA 20186‐2203SINOCHEM NINGBO LTD 21 JIANGXIA STREET NINGBO 351000 ChinaSKODA MINOTTI & CO 6685 BETA DR MAYFIELD VILLAGE OH 44143‐2384Skoda Minotti Co c/o Weltman Weinberg & Reis, Co., LPA 323 W. Lakeside Ave. 2nd Fl. Cleveland OH 44113          

SKODA MINOTTI CO 323 W LAKESIDE AVE FL 2C/O WELTMAN WEINBERG & REIS CO LPA

CLEVELAND OH 44113‐1085

SMURFIT STONE CONTAINER ENTERPRISES INC 14079 COLLECTION CENTER DR CHICAGO IL 60693‐0140Smurfit Stone Enterprise, Inc. c/o Paul R. Rennie, ESQ. 125 First Ave. Pittsburgh PA 15222          SMURFIT‐STONE CONTAINER CORPORATION 6 CITYPLACE DR STE 100 CREVE COEUR MO 63141‐7157SMYTH COMPANIES INC 1085 SNELLING AVE N SAINT PAUL MN 55108‐2705SMYTH COMPANIES.PIEDMONT LABEL SMYTH COMPANIES INC PO BOX 1450 MINNEAPOLIS MN 55485‐9556SONITROL OF PITTSBURGH 610 MELWOOD AVE DIVISION PF TBE INC PITTSBURGH PA 15213‐1192SOUTH CAROLINA DEPARTMENT OF REVENUE 301 GERVAIS STREET PO BOX 125 COLUMBIA SC 29214SOUTH DAKOTA DEPARTMENT OF REVENUE 445 EAST CAPITOL AVENUE PIERRE SD 57501

SOVEREIGN BANK 2 ALDWYN LNEAST LANCASTER AVENUE AND SPROUL ROAD

VILLANOVA PA 19085‐1420

SPECIALTY TECHNICAL PUBLISHERS UNIT 10, 1225 EAST KEITH ROAD NORTH VANCOUVER B.C. V7J 1J3 CanadaSPS COMMERCE 333 S 7TH ST STE 1000 MINNEAPOLIS MN 55402‐2421SPS COMMERCE PO BOX 9202 VB BOX 3 MINNEAPOLIS MN 55480‐9202STAG II O'HARA LLC FORREST B LAMMIMAN MELTZER PURTILL & STEELE LLC 300 S WACKER DR SUITE 3500 CHICAGO IL 60606STAG II O'HARA LLC C/O STAG CAPITAL PARTNERS 99 CHAUNCEY STREET 10TH FLOOR BOSTON MA 2111STAPLES PO BOX 183174 COLUMBUS OH 43218‐3174STAPLES DEPT. 00‐02172963 P.O. BOX 6721 THE LAKES NV 88901‐6721STAR PACKAGING, INC. 4791 ROBERTS ROAD COLUMBUS OH 43228STATE OF CALIFORNIA FRANCHISE TAX BOARD 3321 POWER INN ROAD, SUITE 250 SACRAMENTO CA 95826

STATE OF CONNECTICUT DEPARTMENT OF REVENUE SERVICES 25 SIGOURNEY STREET HARTFORD CT 6106

STATE OF DELAWARE 820 N FRENCH ST STE 8 DIVISION OF REVENUE WILMINGTON DE 19801‐3509STATE OF DELAWARE DIVISION OF REVENUE CARVEL STATE OFFICE BUILDING 820 NORTH FRENCH STREET WILMINGTON DE 19801State of New Jersey Division of Taxation Compliance Activity PO Box 245 Trenton NJ 8695

STATE OF NEW JERSEY PO BOX 245DIVISION OF TAXATION BANKRUPTCY UNIT

TRENTON NJ 08646‐0245

STATE OF NEW JERSEY PO BOX 379 DIVISION OF EMPLOYER ACCOUNTS TRENTON NJ 08625‐0379State of New Jersey Division of Employer Accounts PO Box 379 Trenton NJ 08625‐0379          STATE OF NJ DEPT OF ENVIRONMENTAL PROTECTION CAROL LYNN DEMARCO HUGHES JUSTICE COMPLEX 25 MARKET STREET PO BOX 093 TRENTON NJ 8625STATE OF NJ DIV OF EMPLOYER ACCTS NJ DEPT OF LABOR C/O ATTORNEY GENERAL HUGHES JUSTICE COMPLEX 25 MARKET ST PO BOX 106 TRENTON NJ 8625STEVE BULLOCK, ESQ DEPARTMENT OF JUSTICE PO BOX 201401 HELENA MT 59620STEVEN BERGER 23968 GLENHILL DR BEACHWOOD OH 44122‐1239STOCKPR LLC 2455 E SUNRISE BLVD STE 1201 FORT LAUDERDALE FL 33304‐3115

STORZ FRIEDBERG LLC JAMES AQUILINA 1925 CENTURY PARK EAST, SUITE 1350 LOS ANGELES CA 90067

SUMMIT PACKAGING SYSTEMS 400 GAY STREET MANCHESTER NH 3103SUN LIFE AND HEALTH INSURANCE COMPANY PO BOX 6168 CAROL STREAM IL 60197‐6168SUSAN COLLYER 25 CHESTER CT CORTLANDT MANOR NY 10567‐6361SUSAN COLLYER 196 PROMENADE ST BARRINGTON RI 02806‐1103SUSAN SPIEGEL 26 ROUND HILL RD ARMONK NY 10504‐2821TAFT STETTINIUS & HOLLISTER LLP 200 PUBLIC SQUARE, STE. 3500 CLEVELAND OH 44114‐2302TAILORED CHEMICAL 3719 1ST AVE SW HICKORY NC 28602‐1605TAMALPAIS MASTER FUND 600 CALIFORNIA ST FL 9 SAN FRANCISCO CA 94108‐2706TED VENESKY COMPANY 5746 BULL CREEK ROAD TARENTUM PA 15084TENNESSEE DEPARTMENT OF REVENUE ANDREW JACKSON BUILDING 500 DEADERICK STREET NASHVILLE TN 37242TERMINIX PROCESSING CENTER 500 BUSINESS CENTER DR PITTSBURGH PA 15205‐1346TEXAS COMPTROLLER OF PUBLIC ACCOUNTS PO BOX 13528 CAPITOL STATION AUSTIN TX 78711THE COMPTROLLER OF MARYLAND 80 CALVERT STREET PO BOX 466 ANNAPOLIS MD 21404THE PANTRY, INC. KEVIN TAYLOR P.O. BOX 601819 CHARLOTTE NC 28260‐1819THE WEAVERTOWN GROUP PO BOX 634512 CINCINNATI OH 45263‐4512

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EXHIBIT IService via First Class Mail

NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP COUNTRYTHE WEBB LAW FIRM 700 KOPPERS BUILDING 436 SEVENTH AVENUE PITTSBURGH PA 15219THE WESTFORD CHEMICAL CORPORATION 98 CONCORD RD WESTFORD MA 01886‐4025THINH D VU 488 MADISON AVE C/O MINTZ & FRAADE PC NEW YORK NY 10022‐5702THIRD COAST CHEMICALS 1871 MYKAWA RD JETT ROMINGER CFO PEARLAND TX 77581‐3207THIRD COAST TERMINALS PO BOX 4652 DEPARTMENT 949 HOUSTON TX 77210‐4652THOMAS ALEXANDER & FORRESTER LLP STEVEN W THOMAS ESQ 14 27TH AVENUE VENICE CA 91291THOMPSON PUBLISHING GROUP INC PO BOX 26185 TAMPA FL 33623‐6185THREE RIVERS PACKAGING INC. 301 SMITH DRIVE, SUITE 5 CRANBERRY TOWNSHIP PA 16066‐6209TIMBERLINE PACKAGING INC US CORRUGATED INC 1101 SKOKIE BLVD STE 300 NORTHBROOK IL 60062‐4124TIMBERLINE PACKAGING INCORPORATED 400 TECHNOLOGY DR COAL CENTER PA 15423‐1043Timberline Packaging, Inc. 550 Brad St.,Snite 605 Newark NJ 07102          TIMOTHY J LAWLER 862 N DEWITT AVE CLOVIS CA 93611‐7009TKM ACCOUNTING SERVICES 1445 AMERICAN PACIFIC DR STE 110‐300 HENDERSON NV 89074‐7402TKM ACCOUNTING SERVICES LLC 1452 W HORIZON RIDGE PKWY STE 217 HENDERSON NV 89012‐4422TOM HORNE, ESQ OFFICE OF THE ATTORNEY GENERAL 1275 WEST WASHINGTON STREET PHOENIX AZ 85007TOM MILLER, ESQ IOWA ATTORNEY GENERAL 1305 EAST WALNUT STREET DES MOINES IA 50319TOSHIBA BUSINESS SOLUTIONS 616 A BEATTY ROAD MONROEVILLE PA 15146TOSHIBA FINANCIAL SERVICES PO BOX 642111 PITTSBURGH PA 15264‐2111TREASURER STATE OF NEW JERSEY PO BOX 2 TRENTON NJ 08625‐0002TREASURER, STATE OF NJ P. O. BOX 002 TRENTON NJ 08625‐0002

TRINITY BUI 711 3RD AVE # 1505C/O INDUSTRIAL ENTERPRISES OF AMERICA

NEW YORK NY 10017‐4014

TRISTATE CARTING P.O. BOX 5298 TOMS RIVER NJ 8754U.S. PALLET COMPANY 934 ROUTE 910 CHESWICK PA 15024UNIFIRST CORP 1150 SECOND AVENUE NEW KENSINGTON PA 15068UNISHIPPERS 1 CREDIT UNION WAY RANDOLPH MA 02368‐4633UNISHIPPERS ONE CREDIT UNION WAY RANDOLPH MA 2368UNITED PARCEL SERVICE PO BOX 7247‐0244 PHILADELPHIA PA 19170‐0001UNITED STATES TREASURY INTERNAL REVENUE SERVICE PO BOX 267 STOP 812 COVINGTON KY 41019‐0001UNITED STATES TRUSTEE 844 N KING ST RM 2207 LOCKBOX #35 WILMINGTON DE 19801‐3519UNIVAR USA INC 13009 COLLECTION CENTER DR CHICAGO IL 60693‐0130UPPER ALLEGHENY JOINT SAN. AUTH 320 4TH AVE PO BOX 431 TARENTUM PA 15084‐0431Urish Popeck & Co., LLC Three Gateway Center, Ste. 2400 Pittsburgh PA 01522          US BANKRUPTCY COURT 824 MARKET STREET 3RD FLOOR WILMINGTON DE 19801USF HOLLAND 27052 NETWORK PLACE CHICAGO IL 60673‐1270UTAH STATE TAX COMMISSION 210 NORTH 1950 WEST SALT LAKE CITY UT 84134VELOCITY FULFILLMENT ATTN: ACCOUNTS RECEIVABLE 4936 SOUTH ASH AVENUE TEMPE AZ 85282Verizon Wireless PO Box 3397 Bloomington IL 61702          VERMONT DEPARTMENT OF TAXES PO BOX 1779 MONTPELIER VT 5601VIRGINIA DEPARTMENT OF TAXATION 1957 WESTMORELAND STREET RICHMOND VA 23230WASHINGTON STATE DEPARTMENT OF REVENUE CASH MANAGEMENT SECTION PO BOX 47464 OLYMPIA WA 98504

WAYNE STENEHJEM, ESQ OFFICE OF THE ATTORNEY GENERAL STATE CAPITOL600 EAST BOULEVARD AVENUE, DEPARTMENT 125

BISMARCK ND 58505

WELLS FARGO FINANCIAL CAPITAL FINANCE PO BOX 7777 ACCOUNTS RECEIVABLE SAN FRANCISCO CA 94120‐7777WEST VIRGINIA DEPARTMENT OF REVENUE 1206 QUARRIER STREET CHARLESTON WV 25301WHALEHAVEN CAPITAL FUND 3RD FLOOR 14 PAR‐LA‐VILLE ROAD HAMILTON BermudaWILLIAM ASERMELY 34 NOTTINGHAM WAY PAWTUCKET RI 02860‐5657WILLIAM H. SORRELL, ESQ ATTORNEY GENERAL'S OFFICE 109 STATE STREET MONTPELIER VT 5609WILLIAM J. SCHNEIDER, ESQ OFFICE OF THE ATTORNEY GENERAL 6 STATE HOUSE STATION AUGUSTA ME 4333WILLIAM PETERSON 4710 ARROWHEAD LAKE DR MISSOURI CITY TX 77459‐6539WILLIAM YUREK 1158 STATE ROUTE 130 GREENSBURG PA 15601‐7556WISCONSIN DEPARTMENT OF REVENUE 2135 RIMROCK ROAD MADISON WI 53713WYOMING DEPARTMENT OF REVENUE HERSCHLER BLDG, 2ND FLOOR WEST CHEYENNE WY 82002YALE UNIVERSITY ATTN: FINANCE & BUSINESS OPERATIONS C/O SHAUNA KING 25 SCIENCE PARK, SUITE 690 PO BOX 208328 NEW HAVEN CT 06520‐8328

YALE UNIVERSITYC/O DORTHY K. ROBINSON, VP & GENERAL COUNSEL

2 WHITNEY AVE., 6TH FLOOR NEW HAVEN CT 06510

YALE UNIVERSITYC/O HAROLD ROSE, SR. ASSOCIATE GENERAL COUNSEL

2 WHITNEY AVE., 6TH FLOOR NEW HAVEN CT 06510

Young Advertising INC. 786 Mountain Blvd., Suite 104 Watching NJ 07069          YRC, Inc. c/o RMS Bankruptcy Recovery Services PO Box 5126 Timonium MD 21094          ZA CONSULTING 826 BROADWAY STE 900 NEW YORK NY 10003‐4826ZA‐CONSULTING LLC C/O DRINKER BIDDLE & REATH LLP ATTN: HOWARD A. COHEN, ESQ. 222 DELAWARE AVE., SUITE 1410 WILMINGTON DE 19801

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Case 09-11475-BLS Doc 2181 Filed 04/03/14 Page 33 of 33