pg 1 of 34 united states bankruptcy court southern …€¦ · 15-12329-mg doc 144 filed 09/22/15...

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UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK ------------------------------------------------------------------------X : In re : Chapter 11 : CORPORATE RESOURCE SERVICES, Inc., et al., : Case No. 15-12329 (MG) : Debtors. : : ------------------------------------------------------------------------X

APPLICATION FOR ENTRY OF AN ORDER APPROVING

THE APPOINTMENT OF THE CHAPTER 11 TRUSTEE TO: THE HONORABLE MARTIN GLENN, UNITED STATES BANKRUTPCY JUDGE: William K. Harrington, the United States Trustee for Region 2 (the “United States

Trustee”), by and through his counsel, hereby respectfully applies to this Bankruptcy Court,

pursuant to Rule 2007.1(c) of the Federal Rules of Bankruptcy Procedure, for entry of an

order approving his appointment of James S. Feltman as the Chapter 11 trustee for

Corporate Resource Services, Inc., et al. (the “Debtors”). In support thereof, the United

States Trustee respectfully states:

1. On July 23, 2015, the Debtors commenced voluntary cases under Chapter 11 of

the Bankruptcy Code. ECF Doc. No. 1.

2. No official committee of unsecured creditors has been appointed in this case.

3. On August 18, 2015, this Court issued a Memorandum Opinion and Order

(“Memorandum Opinion”) (Case No. 15-10243, ECF Doc. No. 146) granting the Application to

Transfer Venue of the Debtors’ Cases filed by James S. Feltman, Chapter 11 Trustee in the TS

Employment Inc. (“TSE”) case (Case No. 15-10243, ECF Doc. No. 127).

4. On August 27, 2015, the United States Trustee filed a motion for the entry of an

15-12329-mg Doc 144 Filed 09/22/15 Entered 09/22/15 12:15:10 Main Document Pg 1 of 34

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order directing the appointment of a Chapter 11 trustee (the “Trustee Motion”). ECF Doc.

No. 121.

5. A hearing on the Trustee Motion was held on September 10, 2015, and prior to

the hearing the Debtors consented to the relief requested in the Trustee Motion (ECF Doc. No.

130).

6. On September 10, 2015, the Court entered an order directing the United States

Trustee to appoint a Chapter 11 Trustee. ECF Doc. No. 137.

7. On September 22, 2015, the United States Trustee filed a Notice of

Appointment of Chapter 11 Trustee, appointing James S. Feltman as the trustee (the “Chapter

11 Trustee”). ECF Doc. No. 143.

8. In accordance with section 1104(d) of the Bankruptcy Code, the undersigned

representative of the United States Trustee consulted with the following parties-in-interest:

(a) Ronald Gellert, Esq. of Gellert Scali Busenkell & Brown, LLC, counsel to the Debtors;

(b) Steven Smith, Esq. of Dickstein Shapiro LLP, counsel to the Ad Hoc Committee of Unsecured Creditors;

(c) Jonathan N. Helfat, Esq. of Otterbourg P.C., counsel to Wells Fargo;

(d) Monica Folch, Esq. of the United States Attorney’s Office for the Southern District of New York, counsel to the Internal Revenue Service;

(e) Neil Jacobson, Esq., counsel to the Securities and Exchange Commission;

(f) Albert Togut, Esq., counsel to James S. Feltman, Chapter 11 Trustee in the TSE case (Case No. 15-10243 (MG)); and

(g) Henry Ewen, an unsecured creditor.

9. To the best of the United States Trustee’s knowledge, the Chapter 11 Trustee has

no connections with the Debtors, their creditors, any other parties-in-interest, their respective

attorneys, the United States Trustee, and persons employed in the Office of the United States


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Trustee, other than those connections set forth in the Declaration of James S. Feltman, a copy of

which is annexed hereto as Exhibit 1.

10. The United States Trustee has reviewed both the cases involving the current

Debtors as well as the TSE case, and has concluded that there are no conflicts of interest at this

time that preclude the appointment of James S. Feltman as the Chapter 11 Trustee in these cases.

WHEREFORE, the United States Trustee requests that the Court enter an Order

Approving the Appointment of James S. Feltman as the Chapter 11 Trustee pursuant to 11

U.S.C. §1104(a), a proposed form of which is annexed hereto as Exhibit 2, and for such other

and further relief as may seem just and proper in the above-described matter.

Dated: New York, New York September 22, 2015 Respectfully submitted, WILLIAM K. HARRINGTON

UNITED STATES TRUSTEE, REGION 2

By: /s/ Susan A. Arbeit Susan A. Arbeit Trial Attorney U.S. Department of Justice Office of the United States Trustee U.S. Federal Office Building 201 Varick Street, Room 1006 New York, NY 10014 Tel. (212) 510-0500


EXHIBIT 1


UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK --------------------------------------------------------------------- In re: CORPORATE RESOURCE SERVICES, INC., et al.,1 Debtors. ---------------------------------------------------------------------

x::::::: :x

Chapter 11

Case No. 15-12329 (MG)

(Jointly Administered)

DECLARATION OF JAMES S. FELTMAN

Pursuant to 28 U.S.C. § 1746, James S. Feltman hereby declares:

1. I am an experienced fiduciary having served numerous times as a

chapter 7 panel trustee, a chapter 11 trustee, an examiner, and a fiduciary in

matters in federal and state courts. I am a certified public accountant, licensed

since 1978, and I have certified fraud examiner and certified financial forensics

designations. I submit this Declaration in support of the application of the

United States Trustee (the “U.S. Trustee”) seeking approval of my appointment

as chapter 11 trustee (“Trustee”) in the above-captioned chapter 11 cases of CRS.

2. I understand the duties and responsibilities of a trustee, generally

and in these chapter 11 cases. If my appointment is approved, I will perform

them to the best of my abilities.

3. I make these disclosures to demonstrate that I am, in connection

with these chapter 11 cases, a “disinterested person” within the meaning of

1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal

tax identification number, are: (1) Corporate Resource Services, Inc. (1965); (2) Accountabilities, Inc. (5619); (3) Corporate Resource Development Inc. (1966); (4) Diamond Staffing Services, Inc. (7952); (5) Insurance Overload Services, Inc. (9798); (6) Integrated Consulting Services, Inc. (2385); (7) The CRS Group, Inc. (1458); and (8) TS Staffing Services, Inc. (8647) (collectively, the “Debtors” or “CRS”).


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section 101(14) of the title 11 of the United States Code (the “Bankruptcy Code”),

and I am qualified to act as Trustee in these cases.

4. I have over 30 years of experience in restructuring and financial

advisory services and as a fiduciary in complex corporate reorganizations,

workouts, and investigations, both under court supervision and in extra-judicial

matters. I have provided these services in and outside of the United States. I

have worked on cases including: Caesars Entertainment Operating Corporation;

Residential Capital, LLC; American Airlines; Delta Airlines; United Air Lines;

and Kmart Corporation. I have also worked as a financial advisor and in an

investigative capacity in a number of middle market cases. I have served as a

chapter 11 trustee and an expert witness in connection with failed professional

employment organizations. I have been appointed as an examiner on

approximately 13 occasions.

5. I am a Managing Director of Duff & Phelps LLC (“D&P”), a

professional services firm engaged in the business of providing accounting,

financial advisory, and related professional consulting services.

6. Prior to joining D&P, I was Senior Managing Director of Mesirow

Financial Consulting, LLC, a professional services firm engaged in the business

of providing financial advisory and related professional consulting services

(“Mesirow Financial”). Mesirow Financial announced that it would exit the

restructuring consulting business on or about July 23, 2015. I accepted my

current position at D&P on or about August 24, 2015 and have been at D&P for

less than a month.

7. If appointed as Trustee of CRS, and subject to Bankruptcy Court

approval, I intend to retain D&P as my accountant to provide forensic


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accounting services. I will work with D&P and counsel2 and other retained

professionals, and I will assign responsibility for various tasks in a manner to

avoid duplication of effort and expenses and to assist me in carrying out my

duties as Trustee as efficiently as possible.

8. I do not have connections with any parties in interest that were

identified in the chapter 11 cases filed by CRS, which are set forth on Exhibit A

hereto (the “Interested Parties”) except:

a. I purchase cellular services from AT&T. b. I purchase utility services from FP&L. c. I use Chubb as an insurance carrier for homeowners

coverage for a residence.

d. I maintain a checking and money market account at Wells Fargo. Wells Fargo also serves as the custodian, but not the investment advisor, for a debt securities portfolio I own, but I neither borrow funds from Well Fargo nor use a credit card issued by Wells Fargo.

e. I pay taxes to and file personal income tax returns with the

Internal Revenue Service, as well as certain state tax authorities including New York and Connecticut.

9. At my request, D&P researched its client database for the last two

calendar years to determine whether it had any connections with the 849

Interested Parties. The database search revealed that D&P has represented 55 of

the Interested Parties since January 1, 2014 (identified in bold on Exhibit A),

providing certain professional services in matters wholly unrelated to CRS and

their estates. No D&P client that is an Interested Party has generated revenue

that exceeds 1% of D&P’s total revenue during this time or on an annual basis

2 If appointed as trustee in the above-captioned case, I intend to retain Togut, Segal & Segal

LLP to assist me in the performance of my duties as Trustee.


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and none of the work had anything to do with CRS. Of the 55 Interested Parties

D&P has represented since 2014, D&P’s average net revenue per engagement

was approximately $40,000.

10. D&P has provided professional services to certain key CRS

creditors and parties in interest, none of which has concerned CRS or their

estates, including:

a. With respect to the IRS, D&P generated less than $2 million in net revenue for 17 separate valuation engagements since January 1, 2014. The average net revenue per engagement during that time was less than $105,000.

b. D&P has been engaged by Wells Fargo for discrete engagements

in 9 matters for business valuation-related services, ranging from real estate to goodwill measurements, with an aggregate net revenue of approximately $350,000 since January 1, 2014.

c. With respect to Dickstein Shapiro Morin & Oshinskey LLP

(“Dickstein Shapiro”), D&P has been engaged in three engagements generating less than $45,000 in net revenue since January 1, 2014. The average net revenue per engagement was less than $15,000. D&P represented Dickstein Shapiro on behalf of its clients. In such matters, D&P’s advice, if any, was provided for the benefit of Dickstein Shapiro’s clients and not for the benefit of Dickstein Shapiro.

d. With respect to Wilmer Hale, D&P has been engaged in three

engagements generating approximately $165,000 in net revenue since January 1, 2014, which was less than $60,000 per engagement. D&P represented Wilmer Hale on behalf of its clients. In such matters, D&P’s advice, if any, was provided for the benefit of Wilmer Hale’s clients and not for the benefit of Wilmer Hale.

11. D&P is able to be adverse to, investigate, and, if appropriate and

necessary, assist me in suing the Interested Parties, including Wells Fargo.

12. I am not a relative of any Bankruptcy Judge of the United States

Bankruptcy Court for the Southern District of New York, the U.S. Trustee for

Region 2 or any person employed in the Office of the U.S. Trustee for Region 2.


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13. To the best of my knowledge, information, and belief, as I have

been able to ascertain after reasonable inquiry, I do not hold or represent an

interest adverse to the Debtors’ estates, and I am a “disinterested person” as

defined in section 101(14) of the Bankruptcy Code, in that: (a) I am not a creditor,

an equity security holder, or an insider of the Debtors; (b) within two years

before the date of the filing of the application, I was not a director, officer, or

employee of the Debtors; and (c) I do not have an interest materially adverse to

the interest of the Debtors’ estates or of any class of creditors or equity security

holders, by reason of any direct or indirect relationship to, connection with, or

interest in, the Debtors.

14. I am able to be adverse to, investigate, and, if appropriate and

necessary, sue the Interested Parties, including Wells Fargo.

15. To ensure that, as Trustee, I will remain disinterested throughout

the term of this appointment, I represent, and agree on behalf of D&P that, if I

am appointed, neither D&P nor I will represent any client other than myself as

the Trustee in connection with these chapter 11 cases. Further, I agree to advise

the Court and the Office of the U.S. Trustee immediately if facts come to my

attention that would require supplementing my disclosures regarding

disinterestedness so that the U.S. Trustee may appoint a substitute trustee, if

necessary.

16. As the Court and parties in interest are aware, I am the chapter 11

trustee of TS Employment, Inc. (“TSE”), whose chapter 11 case is also pending in

this Court, Case No. 15-10243 (MG). I have spent the last six months

investigating TSE’s activities. Doing so has necessarily required an investigation

of certain of CRS’ business and financial affairs because neither debtor can be


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understood without obtaining a sufficient understanding of the other.

17. In summary, TSE was a professional employer organization that

provided payroll-related services to its affiliate, CRS. TSE provided these

services to CRS. CRS did not pay those employees itself, but instead collected

sums from its customers and transmitted those funds to TSE through the

provision of a credit facility as between CRS and Wells Fargo. TSE, in turn,

processed payroll. TSE had no independent funding source and relied on CRS to

fund its outstanding payroll obligations.

18. Based upon my investigation in the TSE case, TSE’s unadjusted

books and records include various intercompany entries for amounts due and

owed from CRS‘ subsidiaries. If one were to net theses various accounts, the

remaining CRS obligation to TSE would be approximately $47 million. I have

not tested those book entries, nor have I concluded that they are correct or

incorrect. For its part, CRS has taken the position that it transferred to TSE

sufficient funds to cover the wages and taxes of TSE’s employees who fulfilled

CRS’ customer obligations. As such, CRS has represented that it does not owe

any money to TSE.3 If that contention is correct, there may be no intercompany

claim. I have not tested CRS’ contention, nor have I concluded that it is correct or

incorrect.

19. My investigation is not complete and, as represented to the Court,

it is approximately 40% complete. I have not had unfettered access to CRS’

books and records and other CRS documents that may shed light on this and

3 In re TS Employment, Inc., Case No. 15-10243, Aug. 18, 2015 Hr’g Tr. at 51:5-7 (“MR.

GELLERT: Your Honor, CRS knows that they paid the money that they were required to pay to TSE and the money went missing.”).


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other matters. Accordingly, I lack sufficient information at this time to form an

opinion as to intercompany claims, if any, between TSE and CRS. Nor have I

prejudged this topic.

20. I have no personal interest in any such claim. With the assistance

of my professionals, I will perform an impartial investigation, with no agenda for

its outcome. I will take the same approach as I have taken in other cases in

which I have served as a trustee.

21. I reaffirm what counsel informed the Court at the September 10,

2015 hearing on the United States Trustee’s motion for appointment of a chapter

11 trustee: “[I have] been a trustee many, many times“ and I have “been [a]

trustee[] in related cases before.” “[I]n the event the United States Trustee

chooses to appoint [me] as trustee of CRS, [I] will do that estate in a totally

professionally way, separate and apart from the work [I] would do for the TSE

estate[.]”4

22. Consequently, I am a “disinterested person” as that term is defined

in the Bankruptcy Code.5

23. I declare under penalty of perjury that the foregoing is true and

correct to the best of my knowledge and belief.

4 In re Corporate Resource Services, Inc., Case No. 15-12329, Sept. 10, 2015 Hr’g Tr. at 16:19-17:6. 5 “Generally, the definition is construed to apply only to personal interests of the trustee, not

those attributed to him in his representative or fiduciary capacity.” Ritchie Special Credit Invs., Ltd. v. U.S. Tr., 620 F.3d 847, 853–54 (8th Cir. 2010).


Exhibit “A”


Master Conflict Check List I. Creditors 1-7 HIGH STREET LLC 1-800-TIMECLOCKS 1-800-TIMECLOCKS.COM 100 ERDMAN WAY LLC 155 PASSAIC EQUITIES LLC 1600 DOVE, L.P. 20 SOUTH CHARLES LLC 4IMPACT INC. 500 CLEARLAKE EXECUTIVE SUITE 5405 STOCKDALE HIGHWAY, LLC 600 ROUTE 110 LLC 6002 REALTY LLC 606 SOUTH FEDERAL LLC 777 SOUTHLAND, LLC 950 CHERRY, LLC A-1 MESSAGE CENTER A-CHECK GLOBAL A-COM AAC FAN HALL REALTY LLC ABRAHAM VICTOR ABSOLUTE WASTE REMOVAL ACCIO DATA, INC. ACCURATE BACKGROUND ACT FULFILLMENT, INC. ACTIVE DOCUMENT SOLUTIONS ADMIN OFFICE OF THE COURTS ADP SCREENING & SELECTION SERV ADT ADT SECURITY AFLAC AIRGAS SAFETY INC AISS ALABAMA DEPT. OF REVENUE ALAMEDA COUNTY ASSESSOR OFFICE ALARM CENTRAL, INC. ALEXANDRIA LLAMAS ALEXIA SANSONE ALL IZZ WELL, LLC ALLIANT ENERGY ALLIED TRAILERS SALES & RENTAL ALLTRADE PROPERTY MANAGEMENT ALT MARKETING GROUP INC AMERICAN CASUAL AMERICAN DRIVING RECORDS AMERICAN LABOR LAW CO.


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AMERICAN LABOR LAWS AMERICAN RESEARCH SERVICES AMERICHEK, INC. ANAHEIM PUBLIC UTILITIES ANDERSEN TAX LLC ANDREWS TECHNOLOGY DSS ANDREWS TECHNOLOGY SMG ANGELICA JUAREZ ANSWER AZ ANSWERING INNVOCATIONS ANTHONY G. LAGOMARSINO ANTHONY RAMIREZ ANTONIO DICICCO ANTONIO MOLINA APPLIED SYSTEMS TECHNOLOGY APS AQUA CHIL PHOENIX AQUA CHILL, INC. ARROWHEAD ARROWHEAD DIRECT ARROWHEAD (SOCAL) ARTEMIS SEARCH PARTNERS, INC. ARTHUR GILES KENNEDY III ASSESSOR OFFICE WI ASSESSOR'S OFFICE CT AT&T ATLAS PROFESSIONAL ATTINA COMPANY AUGUSTSYSTEMS AUTO TAG MANAGEMENT GRP AUTOMATED BUSINESS DESIGNS B SQUARED MEDIA, LLC B&E WOLF, LLC B2DK TRANSPORT LLC BAGBY, GAJDOS & ZACHARY BAPTIST HEALTH BAUDVILLE BAXTER RESEARCH BAYSIDE MEDICAL CENTER BELL MECHANICAL SERVICES BELL PARK SQUARE, LLC BELLFLOWER S MUTUAL BELTLINE/AIRPORT FREEWAY, LTD BIANCA L HALEY BLOUGH REALTY BOND INTERNATIONAL SOFTWARE, I BOND INTL SOFTWARE INC BOONE COUNTY PROPERTY BOSTON ASSESSOR


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BOUND BROOK INVESTORS INC. BOX INC. BP ENERGY COMPANY BREELAND WALKER BRIAN A. MANGINES, P.A. BRIGHT HOUSE BRIGHT HOUSE NETWORKS BROADVIEW NETWORKS BROCKTON ASSESSOR BURDETTE & MCDILL LLC BURNS WHITE LLC BUSINESS INFORMATION GROUP INC BUSINESS PERSONAL PROPERTY DIV CABLE VIS CALL-EM-ALL CANDID RESEARCH CANO CONSULTING CARCO GROUP INC CARE STATION MEDICAL GROUP CARL MARKS ADVISORY GROUP LLC CARLA MARKOWITZ CARLOS M. SIRES CARMEN ROA CARRERAS JENNYFER CARTER, LEDYARD & MILBURN LLP CDS CEDARCREST GROUP, LLC CENTRAL CASHIER POLICE ALARM CENTRAL OCCUPATIONAL MEDICAL CENTRATEL CENTURYLINK CENTURYLINK (CA) CERINI & SMITH-64, LLC CHELMSFORD ASSESSOR CHELSEA ASSESSOR CHICOPEE ASSESSOR CHRISTOPHER J. GAROFALO CINTAS CIT (NSS) CIT CIT FINANCIAL LLC (SF/SN) CIT FINANCIAL LLC (U3) CIT TECH CITY ASSESSOR OFFICE MD CITY OF CLERMONT CITY OF LOS ANGELES CITY OF MONTEBELLO CITY OF MORENO CITY OF NAPA


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CITY OF ROCK FALLS CITY OF SANTA FE SPRINGS CITY OF ST.PETERSBUR953 CLARK COUNTY ASSESSOR CLARK HIGGINS CLINTON ASSESSOR CO SOURCE SOLUTIONS OF NEW YORK, INC COASTAL OCCUPATIONAL MEDICAL COFE FUND 1-PALM SPRINGS, LLC COLER CONSULTING GROUP COMCAST COMED COMMONWEALTH OF MASSACHUTES COMMUNICATIONS ADV (MAIN) COMMUNICATIONS ADVERT COMMUNICATIONS ADVERTISING INC COMMUNICATIONS ELECTRONICS COMMUNITY OCCUPATIONAL COMP COMPHAX COMPORIUM CON EDISON CONCENTRA OCCUPATIONAL 292 CONCENTRA-0360203515 COOCCUPATIONAL MEDICAL PARTNER COOPER LEVENSON COPIER CARE CENTER COPIER CARE CENTER, LLC COPIER RENTAL, INC. COPIERMAN OFFICE MACHINE CO. COPS COPY THAT BUSINESS SERVICES CORELOGIC NATIONAL BACKGROUND CORODATA RECORDS MGMT., INC. CORVUS OF LITTLE ROCK COX CRAIGSLIST CRANBROOK FINANCIAL OFFICE CRITICAL SIGNAL TECHNOLOGIES, CROWE HORWATH LLP CRS INTERNAL STAFFING INVOICES CRYSTAL AND SIERRA SPRINGS CRYSTAL SPRINGS CSC DALLAS CENTRAL APPRAISAL DIST. DARIAN EVANS DAVID YEREMIAN & ASSOCIATES, INC. DELAGE LANDEN DECTON SOUTHWEST INC.


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DEEP ROCK WATER COMPANY DELAGE LANDEN DELANEY CORP SEVICES, LTD DELANEY CORPORATE SERVICES LTD DELANY CORP SERVICES, LTD DELAWARE DEPT OF LABOR DENVER ASSESSOR DEPARTMENT OF FINANCE CT DEPT. OF HOMELAND SECURITY DIVISION OF ASSESSMENTS TN DIXON PLAZA ASSOCIATES, LTD DOBSON AND MAIN AJ INVEST LLC DOCUTREND INC. DOWNEY LAND LIMITED DUESENBERG INVESTMEN DUKE ENERGY EARTHLINK BUSINESS EBENEZER MANAGEMENT ECOSHRED LLC EFAX CORPORATE EFFICIENT FORMS LLC EILEEN SEXTON EL CLASSIFICADO ELIZABETHTOWN GAS ELIZABETHTOWNGAS ELLIAS & ELIAS, P.C. ELR, INC. D/B/A IMPERIAL SQUAR EMPLOYER LOGISTICAL SOLUTIONS ENTRE SOLUTIONS EQUAL EMPLOYMENT OPPORTUNITY COMMISSION EQUIFAX (NSS) EQUIFAX (HR) ERIC KIBBLE ERICA GRANT ERNESTO LOZADO-ORTIZ ERNST & YOUNG LLP ESCREEN, INC ETEMAD CYRUS G. EVERBANK EVERSOURCE (FRMRLY PSNH) EVERSOURCE 1001 (FRMRLY N STAR) EVERSOURCE (FRMRLY CT LT & PWR) EVERSOURCE (FRMRLY NSTAR) FARMERS AND MERCHANTS TRUST CO FASTENAL FASTFORWARD DIGITAL SOLUTIONS FERN GALE LTD. FERNAN RESTREPO FIRST ADVANTAGE


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FIRST EQUIPMENT COMPANY FL DEPT OF REVENUE FLANAGAN PROPERTIES FONTANA PLAZA FORTUNATO DEVELOPMENT INC FP MAILING SOLUTIONS FPL FRANK SOLIS FRANK VACCARO FRASCO PROFILES FRASCO, INC. FREEWAY INDUSTRIAL PARK FRESH2O FRONTIER FUJIFILM PRINTING SERVICES FULL STREAM STAFFING G&G CLEANING SERVICES INC. GAGE CONSULTING LLC GARRITY,GRAHAM,MURPHY,GAROFALO GARY KAMLER-COMMISSION ONLY GAS COMP GE CAPITAL GE CAPITAL C/O RICOH GECE-WOODCREST OFFICE PARK GEM OFFICE EQUIPMENT LEASING GEORGIA DEPT OF REVENUE GEORGIA POWER GERHART JENIFER GLOBAL CAPACITY GLORIA BLAS GOLDBERG KOHN GOMES & B, LLC GONSALVES GLOBAL HOLDINGS GREAT AMERICA GREATAMERICA FINANCIAL SVCS. GREG HOMAN GREJUS STATES GROVE PLAZA, ONTARIO, LLC GTI RECYCLING & DISPOSAL HARBOR GATEWAY, LLC HARPERS PAYROLL TIME HARRIS CENTRAL APPRAISAL DIST HENDRICKS COUNTY ASSESSOR HENRY EWEN HERITAGE C/O LYNWELL HGN CORONA PARTNERS, LLC HINCKLEY SPRINGS HORD SERVICES IN HSSK


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IBM CORPORATION IDT IGNACIO VILLA IGOR SHALOMOV IMPACT IMPROVEMENT SERVICES INC. DBA IMBURGIA CONSTRUCTION INACIA PIRES INDEED, INC INFOMART INGRID BARAHONA INGROUP INC INLAND COMMERCIAL PROPERTY INNOVATIVE ENT., INC. INSALACO'S FOODLINER, LP INTEGRATED DOCUMENT INTEGRATED SCREENING PARTNERS INTEGRITY ADVERTISING WORKS INTERNAL REVENUE SERVICE INTERVEST PLANTATION LLC INTRONIS TECHNOLOGIES IRS IRWINDALE INDUSTRIAL J.A.N. PROPERTIES, LLC JACK H. ROBERTSON JACKSON LEWIS LLP JAMES FOLEY JANET GONZALEZ ET AL JATUN, INC. JBC FUNDS 33 NORTH LASALLE LLC JE FINANCIAL LLC JEFFERSON COUNTY PVA JENNIFER KELLEY JENNYFER CARRERAS JEREMY R. FISCHER JOHN D'AGOSTINO JOHN MESSICA, SR. JORGE SANTIAGO JOSE CRUZ JOSE GARAY, APC JOSE LUIS MORAN JOSE LUIS PEREZ-CASTILLAS JOSEPH CASSERA JOSEPH M. AVOLIO JUAN DONIS KARENT EDUARDO KATHLEEN M. DUNN KAYEM FOODS, INC KEN E. STEELMAN KERN COUNTY ASSESSOR


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KING COUNTY ASSESSOR KING COUNTY ASSESSOR WA KINSELLA, WEITZMAN, ISER, KUMP KRM 525 SAM HOUSTON, LLC KRONOS L &J MANAGEMENT LA OPINION LABCORP LAS VEGAS L.A EXPRESS LAURENCE ROSEN LAWNDALE BUSINESS CENTER LAWRENCE AND PAMELA CATE LDI COLOR TOOLBOX LEAF LECTRONICS, INC. LEGACY PARTNERS I TUKWILA LLC LEOMINSTER ASSESSOR LEXINGTON BUSINESS PARK LEXMAT PRINTING LIBERTY UTIL LINDA J HANST LIPELES LAW GROUP, APC LISA SANSONE LLARBY COMPANY LOGISTICS TEAM LOUIS J BRUDNICK & SONS INS AG LS REALTY INC LVPG-HEALTHWORKS BILLINGOFFICE LYNN PONCIANO MADISON AVE TESTING MAKOVSKY MANUEL AND IVONNE FIGUEIREDO MARI DE LA VEGA MARIA BARROS MARIA FUENTES MARIA R SOARES MARIA VENTURA MARIANNA UDEM, ESQ ASK LLP MARK A. LARA MARK LEVINE MARK NELSON MARLIN BUSINESS BANK MASS MUTUAL FINANCIAL GROUP MAYRA A. RENTERIA MBA PROPERTY MANAGEMENT MBI INDUSTRIAL MEDICINE, INC. MCCALLA CENTER CHINO MECKLENBURG COUNTY ASSESSOR


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MEDASSETS, INC. (PROMPT) MEGANET COMMUN MELWOOD SPRINGS MERCED GLENDORA INC MERRILL COMMUNICATIONS LLC METROPOLITAN METTEL MICHAEL BONFANTE MICHAEL BOYLE AND ANNA BOYLE MICHAEL CLARK AND MALORIE MARIN MICHAEL J. AGUSTA, ESQ. PC MICHAEL KELFER MICHAEL MALTA MICHIGAN DEPT OF TREASURY MICROSOFT CORPORATION MID-HORIZON INVESTMENTS, LLC MILFORD ASSESSOR MIREYA RENTERIA MISSOURI DEPARTMENT OF REVENUE MOBILE HEALTH (PROMPT) MOBILE HEALTH (TUTTLE) MOBLIE HEALTH (QHCR) MONTEGO PROPERTIES MORING DISPOSAL INC. MOUNT OLYMPUS MOUNT ROBERT E. MPOWER COMM MRG INVESTMENTS MS- DEPT. OF REVENUE MS. CHRISTINE MCCREARY MS. MONIQUE GREENE MY LEASE 2 OWN NAPA COUNTY ASSESSOR NAPEO NASDAQ (STOCK MARKET LLC) NASDAQ (GLOBENEWSWIRE) NASDAQ (OMX CORP SOLUTIONS) NATIONA_GR NATIONAL GRID (L.I.) NATIONAL RETAIL TRANSPORTATION NATIONAL STUDENT NBS DBA FUSION NCS NESTLE PURE LIFE NESTLE PURE LIFE DIRECT NESTLE WATERS NEW BEDFORD ASSESSOR NEW STREET AREA NEW YORK STATE


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NGROUP NICOLAS RODRIGUEZ NICOR NICOR GAS NIPMUC PLAZA REALTY, INC. NJ NAT GAS NOBLE DIAGNOSTICS, INC. NORTHEASTERN OFFICE EQUIPMENT NORWALK SELF STORAGE NOW CARE LLC NURIRA, LLC NV ENERGY NYC DEPARTMENT OF FINANCE OAKLEY OCCUPATIONAL HEALTH OCCUPATIONAL HEALTH CENTER OFELIA BRENNAN OFFICE DEPOT OFFICE OF THE ASSESSOR OFFICE OF THE ASSESSOR CA OHIO SALES TAX OLD FORUM, LLC OLD TOWN SIGN COMPAN OLS PARTNERS, L.P. OLYMBEC USA LLC OMNI BUSINESS PARK LP ORANGE COUNTY ASSESSOR ORANGE TREE EMPLOYMENT ORLANDO UT OSCAR HIDALGO-COMM. ONLY OSCAR VELIZ OZARKA PA DEPARTMENT OF REVENUE PACIFIC WORKPLACES PAPER RECY & SHRED PARAMOUNT PERTH AMBOY PARAMOUNT SM-PLAINFIELD PARAMOUNT ASSETS PASSAIC VALLEY WATER COMM. PATEL, PULLIAM & MEDICAL ASSOC PATRICK CARECCIA PATRICK CARECCIA JR. PB GLOBAL FINANCIAL SER (HA) PECO PEGGY NARUN PENNSYLVANIA DEPARTMENT OF REVENUE PENNYSAVER USA PENNYSAVER USA PUBLISHING PEOPLENET


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PERFORMANCE REHAB CLINIC – PERIMETER PARK EXECUTIVE CENTE PG&E (SN) PHILADELPHIA INSURANCE COMPANI PHYSICIANS IMMEDIATE CARE-CHIC PIEDMONT NATURAL GAS PIP PRINTING & MARKETING PIP PRINTING & MARKETING SRVCS PITNEY B PITNEY BOWES PITNEY BOWES GLOBAL PITNEY BOWES GLOBAL FINANCIAL PLAZA 101 LLC POLAND SPRING 6883 POLAND SPRING DIRECT POSTALOGIC LLC PPL ELECTRIC PREMIUM REFRESHMENT SERVICE PRETRAX PRIME SKILL STAFFING SERVICES PRINT MANAGEMENT PRINT MANAGEMENT PARTNERS PRINT MGMNT PRINT TECH PROLUXE REAL ESTATE SERVICES PROPHECY HEALTHCARE PROSAFE PROTECTION ONE ALARM MONITORIN PROTIVITI INC. PROVIDENCE TAX ASSESSOR PS BUSINESS PARKS PSE&G PSE&G CO PSYCHEMEDICS CORPORATION PUGET SOUND ENERGY PULASKI COUNTY ASSESSOR PURCHASE POWER Q4 WEB SYSTEMS INC. QUEST DIAGNOSTICS QUESTAR GAS COMPANY R JOHN ROY RAFAEL PANIAGUA RAPID COURT, LLC RAVEN INDUSTRIAL SUPPLY RAY MORGAN COMPANY RED CIRCLE SAFETY SURVEYS REEDSMITH LLP REFERENCE PRO REGUS-KS


12

REGUS -MN RELIABLE WINDOW RELIANT RG&E RICHARD BATTINO RICHARD BURNS RICHARD IRWIN RICHTER FARMS TRUST RICOH RIVERSIDE COUNTY ASSESSOR RIVERSIDE PUBLIC UTILITIES RIVERSIDE WORKFORCE HEALTH-CRS RMG D'AGOSTINO FLP ROADRUNNER COURIER INC ROBERT C. ANDRON ROBERT DELLEO ROBERT SCHNEIDER ROCK FALLS CHAMBER OF COMMERCE ROCKY MTN POWER ROMATT HOLDINGS LLC ROSARIO MARTINEZ SANTANA ROSEMARY E CUNNINGHAM ROTO-ROOTER SERVICES CO. ROY WINTERS RUIZ MANAGEMENT CONS RWJ PHYSICIAN ENTERPRISE PA SACRAMENTO COUNTY ASSESSOR SALT LAKE CITY ASSESSOR SAMPLE ENTERPRISES SAN BERNARDINO COUNTY TAX COLL SAN FRANCISCO COUNTY ASSESSOR SAN JOAQUIN COUNTY ASSESSOR SANTA FE PLAZA L.P. SARAYA CAPERS SAUK VALLEY AREA CHAMBER SC DEPT OF REVENUE SCHLOSSBERG & UMHOLTZ SCOTT A. WOLBER SCOTT D. CHAIT SECAP SECAP FIANCE SELECSOURCE INC SELECT OFFICE SYSTEMS INC SELECT STAFFING SENEN JIMENEZ SHIELD SCREENING SHRED-IT ARKANSAS SHRED-IT CHICAGO SHRED-IT LONG ISLAND


13

SHRED-IT USA SHUBNEET SRA SHUTTERSTOCK SIGN A RAMA SIGN A RAMA (NY) SIGNARAMA OF HAUPPAUGE SKILMATCH STAFFING SYSTEMS, IN SKYRIVER COMM SMART SMART SYSTEMS COMMUNICATIONS SO CA EDISON SO CA IMMEDIATE MEDICAL CTR. SO CA IMMEDIATE MEDI SOCIOS TRANSPORTATION INC SODEXO SOLANA COUNTY ASSESSOR SOLOGISTX LLC SOUTH SIERRA PLAZA, LLC SOUTHEASTERN FIRE EQUIPMENT SOUTHERN CALIFORNIA EDISON SOUTHLAKE SUMMIT, LLC SPRING VALLEY CENTER LLP SPRINT SRP ST. ROSE HOSPITAL (CCCMA CORP) STANDARD COFFEE SERVICE CO STAPLES ADVANTAGE STAPLES CREDIT PLAN STATE OF CONNECTICUT STATE OF MARYLAND PPD STATE OF NH-UC FUND STEVEN KOHLHEPP STORAGE OUTLET STRINGER ENTERPIRSES CORP SUN LIFE ASSURANCE CO OF CANAD SUNRISE MULTISPECIALITY SYSTEMS SOLUTIONS TALBOT DEVELOPMENT TALBOT FAMILY REALTY TRUST TAM INDUSTRIES LLC TAX COLLECTOR SC TAYLOR'S LANDING PLAZA, LLC TCP PARTNERS TECHNOCOM TE TECO TAMPA TELEPACIFIC TEMPWORKS SOFTWARE TENANTREPORTS.COM LLC TERMINIX


14

TFS LEASING TG COMMUNICATIONS LLC TGI OFFICE AUTOMATION THE GAS COMPANY THE GREATER CHICOPEE CHAMBER THE HARBOR LAW GROUP THE HENDRICKS BUILDING THE NETWORK, INC. THEARY CHAN THOMAS H. CADDEN THOMSON REUTERS TIME RACK INC TIME WARNER CABLE TIMERACK, INC. TMOBILE TOLL FMI -NEW JERSEY TOPPAN VITE (NEW YORK) INC. TOSHIBA FINANCIAL SVCS TOWLE DENISON SMITH AND MANISCALCO LLP TRACY BURT TRANSUNION RISK & ALTERNATIVE TRI-STATE EMPLOYMENT SERVICES TRI-TEL COMMUNICATIONS INC TROY A. VALDEZ TRUE PARTNERS CONSULTING,LLC TS EMPLOYMENT INC. U.S. NATIONAL ASSOCIATION ULTIMATE INTERNET ACCESS UNIFI EQUIPMENT UNISAN UNIVERSAL INDUSTRIAL CARE US BANK US BANK EQUIPMENT US HEALTHWORK US HEALTHWORKS (WA) US HEALTHWORKS US HEALTHWORKS(CA) USA FACT VALENTINE PITONES VALLEY YELLOW PAGES VANGUARD CLEANING SYSTEMS VANGUARD CLEANING SYSTEMS OFT VECTREN VELOCITY VELOCITY (SUMMIT) VELOCITY BILLING DEPT. VERIZON VERIZON WIRELESS VERNON C. SORENSON M.D. INC.


15

VICTOR REYES VIKING DEVELOPMENT LLC VILLAGE OF BOURBONNAIS W&S VILLAGE OF LOMBARD VIP PROPERTIES VRZN WRLS DSS W.B. MASON CO., INC. W.D. PLAZA LLC WA B&O TAX WASHOE COUNTY ASSESSOR WASSON PROPERTIES, INC. WASTE MANAGEMENT WASTE MANAGEMENT OF LITTLE ROCK HAULING WCM ENTERPRISES, LLC WEBB COUNTY ASSESSOR WEBSTER ASSESSOR WEITZ & LUXENBERG WELLS CARGO -WEST COVINA WELLS CARGO C-32 WELLS FARGO WELLS FARGO FINANCIAL WEST STATE CO., LP WESTERN MEDICAL GROUP, INC. WHC, LLC WHOLESALE SCREENING SOLUTIONS WILLIAM BARNISH PROPERTIES WINDSTREAM WINDSTREAM COMMUNCATIONS WISCONSIN DEPT OF REVENUE WORCESTER ASSESSOR WORK CARE SALT LAKE, LLC WORLDBAND COM WORLDBAND COMMUNI WORLDWIDE EXPRESS WTI COMM 89805 WYANDOTTE TREASURY OFFICE YONG GUI CHEN YP YUSEN LOGISTICS ZACKS INVESTMENT RESEARCH ZEPHYRHILLS ZEPHYRHILLS DIRECT ZEROCHAOS ZEYTUNA II. Largest Unsecured Creditors AT&T BURNS WHITE LLC


16

CARL MARKS ADVISORY GROUP LLC CARTER LEDYARD & MILBURN LLP COLER CONSULTING GROUP COMMUNICATIONS ADVERTISING INC CROWE HORWATH LLP CRS INTERNAL STAFFING INVOICES DELAGE LANDEN 634752 DEPT. OF HOMELAND SECURITY ELLIAS & ELIAS, P.C. EQUIFAX (HR) GAGE CONSULTING LLC GE CAPITAL HORD SERVICES IN1099 INTEGRATED SCREENING PARTNERS KINSELLA, WEITZMAN, ISER, KUMP LEAF MAKOVSKY MISSOURI DEPARTMENT OF REVENUE NASDAQ (STOCK MARKET LLC) NYC DEPARTMENT OF FINANCE OFFICE DEPOT PA DEPARTMENT OF REVENUE PRINT MANAGEMENT PARTNERS THE NETWORK, INC. TIME RACK INC TOWLE DENISON SMITH AND TS EMPLOYMENT INC. WHOLESALE SCREENING SOLUTIONS III. Directors and Officers Joseph Cassera James Foley Mark Levine John P. Messina, Sr. Gina Russo Yolanda Trippiedi IV. Insurance Companies American International Group, Inc. Chubb Group of Insurance Companies HCC Insurance Holdings, Inc. Philadelphia Insurance Companies V. Taxing Authorities IRS Internal Revenue Service


17

State of Connecticut Department of Revenue Pennsylvania Department of Revenue Bureau of Business Trust Fund Taxes VI. Financial Institutions Wells Fargo Bank, N.A. VII. Landlords Daror Associates VIII. Delaware Bankruptcy Judges Chief Judge Brendan L. Shannon Judge Christopher S. Sontchi Judge Kevin Gross Judge Kevin J. Carey Judge Mary F. Walrath Judge Laurie Selber Silverstein IX. Delaware US Trustee Office Attix, Lauren Buchbinder, David Casey, Linda Dortch, Shakima L. Fox, Timothy J. Giordana, Diane Green, Christine Hackman, Benjamin Heck, Jeffery Kenney, Mark Leamy, Jane Munay, Tony O'Malley, James R. Panacio, Michael Patton, Tiiara Sarkessian, Juliet Schepacarter, Richard Tinker, T. Patrick, Assistant US Trustee Vera, Andrew, US Trustee Vinson, Ramona West, Michael Wynn, Dion X. Southern District of New York Bankruptcy Judges Chief Judge Cecelia G. Morris Judge Stuart M. Bernstein


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Judge Shelley C. Chapman Judge Robert D. Drain Judge James L. Garrity Judge Robert E. Gerber Judge Martin Glenn Judge Robert E. Grossman Judge Sean H. Lane Judge Michael E. Wiles XI. Southern District of New York U.S. Trustee’s Office Victor Abriano Susan Arbeit Catletha Brooks Amanda Cassara Maria Catapano Danny A. Choy Myrna R. Fields Susan Golden William K. Harrington, United States Trustee Nadkarni Joseph Anna M. Martinez Brian S. Masumoto Ercilia A. Mendoza Mary V. Moroney Richard C. Morrissey Serene Nakano Cheuk M. Ng Linda A. Riffkin, Assistant United States Trustee Ilusion Rodriguez Andrea B. Schwartz Paul K. Schwartzberg Sylvester Sharp Andy Velez-Rivera Greg M. Zipes XII. Additional Parties Corporate Resource Services Inc. Accountabilities, Inc. Corporate Resource Development, Inc. Diamond Staffing Services, Inc. Insurance Overload Services, Inc. Integrated Consulting Services, Inc. The CRS Group, Inc. TS Staffing Services Inc. Alar Staffing Corp. Mesirow Consulting


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Mesirow Financial Robert Cassera Gellert Scali Busenkel & Brown, LLC Wilmer Cutler Pickering Hale and Dorr LLP Dickstein Shapiro LLP Weiss Serota Helfman Cole & Bierman, P.L. Rust Consulting/Omni Bankruptcy


EXHIBIT 2


UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK ------------------------------------------------------------------------X : In re : Chapter 11 : CORPORATE RESOURCE SERVICES, Inc., et al., : Case No. 15-12329 (MG) : Debtors. : : ------------------------------------------------------------------------X

ORDER APPROVING THE APPOINTMENT OF THE CHAPTER 11 TRUSTEE

Upon the United States Trustee’s Application for Entry of an Order Approving the

Appointment of the Chapter 11 Trustee, dated September 22, 2015; and it appearing that James

S. Feltman, a disinterested person within the meaning of 11 U.S.C. § 101(14), has been

appointed by the United States Trustee as the Chapter 11 trustee in the above-captioned cases for

the Debtors, and after due deliberation and sufficient cause appearing thereof; it is hereby

ORDERED, that the appointment of James S. Feltman, as Chapter 11 trustee, is

approved, pursuant to 11 U.S.C. § 1104(d).

Dated: ___________, 2015 New York, New York ____________________________

MARTIN GLENN United States Bankruptcy Judge


pg 1 of 34 united states bankruptcy court southern …€¦ · 15-12329-mg doc 144 filed 09/22/15...

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