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UNITED STATES DEPARTMENT OF JUSTICE OFFICE OF THE UNITED STATES TRUSTEE HENRY G. HOBBS, JR.

ACTING UNITED STATES TRUSTEE KEVIN M. EPSTEIN TRIAL ATTORNEY 615 E. HOUSTON, RM. 533 SAN ANTONIO, TX 78205 Telephone: (210) 472-4640 Facsimile: (210) 472-4649

UNITED STATES BANKRUPTCY COURT WESTERN DISTRICT OF TEXAS

SAN ANTONIO DIVISION §

IN RE: § CHAPTER 11

§

A’GACI, LLC § CASE NO. 19-51919-RBK

§ §

DEBTORS. §

OBJECTION OF THE UNITED STATES TRUSTEE TO DEBTOR’S APPLICATION TO EMPLOY AND RETAIN SIERRACONSTELLATION PARTNERS LLC AS FINANCIAL ADVISORS TO DEBTOR PURSUANT TO SECTION 327(a) OF THE

BANKRUPTCY CODE

Henry G. Hobbs, Jr., the Acting United States Trustee for Region 7 (the “UST”) objects to Debtor’s Application to Employ and Retain SierraConstellation Partners LLC (“SCP”) as Financial Advisors to Debtor Pursuant to Section 327(a) of the Bankruptcy Code (the “Application to Employ”). SCP has represented in its application that it received $407,389.89 in the 90 days before the debtor filed its bankruptcy case. The UST requested documents to determine whether those payments might be preferences, which would disqualify SCP from serving as financial advisor to the debtor unless it repaid the funds and waived its resulting claim. SCP, however, has never provided any information, and the information provided in the Debtor’s Statement of Financial Affairs indicates that

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SCP received at least $150,000 in preferences. Because SCP received preferential transfers, it is not qualified to serve as financial advisor to the debtor. The UST therefore asks the Court to deny the Application to Employ.

In support of this objection, the UST shows as follows: I. Factual Background

1. A’GACI, LLC filed its first chapter 11 bankruptcy case on January 9, 2018. The Court entered an order confirming its plan of reorganization on July 27, 2018. The Court entered a final decree on April 15, 2019.

2. The debtor was unable to perform under its reorganization plan and filed this second chapter 11 bankruptcy case on August 7, 2019. The budget attached to the financial debtor-in-possession financial order (Docket No. 144), shows the debtor will have insufficient funds to pay all its administrative expenses in this case, without even considering the $1.44 million in possible administrative expense under section 503(b)(9) of the Bankruptcy Code, as set forth on the Debtor’s Schedule A/B No. 25. (Docket No. 140)

3. David Won, CEO of the debtor, testified at the meeting of creditors in this case that, earlier in 2019, the debtor’s lender Second Avenue Capital Partners, LLC demanded the debtor hire a financial advisor and gave the debtor three options from which to choose. Mr. Won testified that SCP was one of the three choices and the only one who agreed to meet with him personally. The debtor hired SCP.

4. The debtor entered a contact with SCP that provided SCP would send the debtor an invoice each week, which was due upon receipt and required payment within seven days.

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5. The Application to Employ states that SCP received a retainer of $48,223.11 as a retainer for this chapter 11 case. It further states that in the 90 days prior to the petition date, SCP received $407,389.89 in retainers and payment for its services. 6. Because some of the payments received during the 90 days prior to the bankruptcy filing might be preferences under section 547 of the Bankruptcy Code, which would disqualify SCP from serving as a professional in the case, unless it returned the fees and waived any resulting claim, on August 30, the UST requested from debtor’s counsel that SCP provide a chart showing (a) when it billed the debtor in 2019 and for what amounts and (b) when the debtor paid SCP and in what amounts. The UST repeated the request on September 6. The UST has never received any information from SCP.

7. On page 282 of the Statement of Financial Affairs, filed on September 5, 2019, the debtor represented that it paid SCP as follows:

Date Amount 3/20/2019 66,897.47 3/28/2019 15,100.00 4/5/2019 20,500.00 4/17/2019 17,200.00 4/24/2019 14,000.00 5/1/2019 19,900.00 5/10/2019 12,000.00 5/15/2019 11,400.00

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4 5/22/2019 11,680.00 5/29/2019 26,380.00 6/6/2019 38,134.87 6/21/2019 10,105.00 6/27/2019 8,640.00 7/5/2019 6,240.00 7/5/2019 13,869.69 7/10/2019 13,869.69 7/11/2019 10,040.00 8/5/2019 101,488.75 8/7/2019 100,000.00 Total 517,445.471

8. If SCP only held a $48,000 retainer on the day the case was filed, then the last payment of $100,000 on August 7 was primarily a payment on antecedent debt. Likewise, the $101,488.75 payment on August 5 would have been entirely a payment on antecedent debt. Thus, SCP appears to have received at least $150,000 in preferential transfers. Because SCP has not provided any disclosure about the timing of its work in relation to the other payments, the UST cannot currently determine whether the other payments received within the 90 days pre-petition qualify as preferential transfers.

1The debtor’s Statement of Financial affairs shows that SCP received $363,848.00 during the 90 days prior to the filing of the case. Because SCP has not provided any evidence to the UST, the UST does not know whether that amount or the $407,289.89 represented in the Application to Employ is accurate.

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5 II. Legal Analysis

9. Section 327 of the Bankruptcy Code allows debtors-in-possession to employ professionals that do not hold or represent an interest adverse to the estate and that are disinterested persons to represent or assist the debtor-in-possession in carrying out its duties. A professional is not disinterested, if, among other things, it is a creditor of the estate. 11 U.S.C. § 101(14)(A); United States Trustee v. Price Waterhouse, 19 F.3d 138, 141 (3rd Cir. 1994).

10. If a professional is not disinterested or holds an interest adverse to the estate, the Bankruptcy Code does not permit the debtor to employ that professional. In re Consolidated Bankshares, 785 F.2d 1249, 1256 (5th Cir.1986). Professionals “should be free of the slightest personal interest which might be reflected in their decisions concerning matters of the debtor's estate or which might impair the high degree of impartiality and detached judgment expected of them during the course of administration.” In re West Delta Oil, 432 F.3d, 347, 355 (5th Cir. 2005) citing In re Consolidated Bancshares, Inc., 785 F.2d at 1256 & n. 6. The Fifth Circuit has stated that it is “sensitive to preventing conflicts of interest” and if an actual conflict of interest is present, “no more need be shown ... to support a denial of compensation.” ’ Id. citing In re Consolidated Bankshares, 785 F.2d at 1256.

11. A professional that received a potential preference and has not (a) returned the money and (b) waived any claim has a conflict of interest is disqualified from serving as a professional in the case. In re Pillowtex, Inc., 304 F.3d 246 (3rd Cir. 2002). Here,

the facts show that SCP received in excess of $200,000 within the last three days before filing, more than $150,000 of which appear to be payments on an antecedent debt.

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Because the debtor was insolvent when it filed this case and because SCP received more pre-petition (100%) than it would receive as an unsecured creditor in this case (0%, based on the current budget), those payments appear to be preferential transfers.2

12. Because SCP appears to have received preferential transfers and because SCP has not returned the money from any possible preferences and waived the resulting claim, the Court should not approve its employment in this case.

III. Conclusion

Based on the evidence in the record, the UST requests the Court deny the Application to Employ. The UST requests such other relief as is just.

Respectfully submitted, HENRY G. HOBBS, JR.

ACTING UNITED STATES TRUSTEE Region 7

Southern and Western Districts of Texas By: //s//Kevin M. Epstein

Kevin M. Epstein Trial Attorney

Texas Bar No. 00790647 615 E. Houston, Rm. 533 San Antonio, TX 78205 (210) 472-4640 (210) 472-4649 Fax E-mail: Kevin.M.Epstein@usdoj.gov

2The UST notes that given the lack of any payments between July 12 and August 4, among other things, SCP would not likely have an “ordinary course defense” under 11 U.S.C. §547(c)(2) for at least the payments received on August 5 and August 7.

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CERTIFICATE OF SERVICE

I hereby certify that a true and correct copy of the foregoing has been served electronically upon the parties on the attached list either electronically through the Court’s CM/ECF system by first class mail on the 10th day of September, 2019.

/s/ Kevin M. Epstein Kevin M. Epstein Trial Attorney

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE WESTERN DISTRICT OF TEXAS

SAN ANTONIO DIVISION

In re: ) Chapter 11

)

A’GACI, L.L.C.,1 ) Case No.: 19-51919

)

Debtor. )

)

MASTER SERVICE LIST OF AS SEPTEMBER 6, 2019

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In re A'GACI L.L.C., et al.

Master Service List Case No. 19-51919 (RBK)

DESCRIPTION NAME NOTICE NAME ADDRESS 1 ADDRESS 2 CITY STATE ZIP COUNTRY PHONE FAX EMAIL

Debtors A'GACI L.L.C. 4958 Stout Dr. Ste. 113 San Antonio TX 78219-4400

David.Won@agacistore.com MarkC@agacistore.com MichelleR@agacistore.com

Top 20 Unsecured Creditor Almost Famous Attn: Marc Wasserman, CFO 270 West 38th Street 19th Floor New York NY 10018 212-746-2121 mwasserman82@gmail.com

Top 20 Unsecured Creditor Ambiance Apparel Attn: President or General Counsel 2415 E. 15th Street Los Angeles CA 90021 213-749-0007 michaelkim@ambianceapparel.comtazchoi@ambianceapparel.com

Secured Creditor Apple Financial Services by De Lage Landen Financial Services Attn: President or General Counsel PO BOX 41602 Philadelphia PA 19101-1602

Counsel to EklecCo NewCo LLC Barclay Damon, LLP Attn: Kevin M. Newman Barclay Damon Tower 125 East Jefferson Street Syracuse NY 13202 315-413-7115 315-703-7349 knewman@barclaydamon.com

Counsel to Brookfield Property REIT, Inc. Brookfield Property REIT, Inc. Attn: Kristen N. Pate 350 N. Orleans Street Suite 300 Chicago IL 60654-1607 312-960-2940 312-442-6374 bk@brookfieldpropertiesretail.com State of California Consumer Information Division California Department of Consumer Affairs Attention Bankruptcy Dept 1625 N. Market Blvd., Suite N 112 Sacramento CA 95834 916- 445-1254 dca@dca.ca.gov

Counsel to the DIP Agent and the Prepetition Agent Choate, Hall & Stewart LLP Attn: John F. Ventola Two International Place Boston MA 02110 617-248-5085 617-502-5085 jventola@choate.com

Top 20 Unsecured Creditor Chocolate U.S.A. Attn: President or General Counsel 1150 Crocker St. Los Angeles CA 90021 213-747-0700 danileechocolate@gmail.com

Secured Creditor Cisco Capital Systems Attn: President or General Counsel PO Box 41602 Philadelphia PA 19101

Commonwealth of Puerto Rico Commonwealth of Puerto Rico Attention Bankruptcy Dept Apartado 9020192 San Juan PR 00902-0192 787-721-2900 (787)-729-2059

Secured Creditor Dahill Industries Attn: President or General Counsel P.O. Box 205354 Dallas TX 75320-5354

Top 20 Unsecured Creditor Deerbrook Mall, LLC c/o Brookfield Properties Attn: Stacie L. Herron, General Counsel 350 N. Orleans St., Ste 300 Chicago IL 60654-1607 312-960-5000 312-960-5521 jeff.krason@ggp.com

Top 20 Unsecured Creditor Dolphin Mall Associates, LLC c/o Taubman 200 E. Long Lake Rd. Ste. 300 Bloomfield Hills MI 48304 248-258-7493 mmainville@taubman.com

Counsel to SB360 Capital Partners, LLC and Hilco Merchant Resources Dykema Gossett PLLC Patrick L. Huffstickler 112 E. Pecan Street Suite 1800 San Antonio TX 78205 210-554-5273 210-226-8395 phuffstickler@dykema.com

State of Florida Consumer Protection Division Florida Office of the Attorney General Attention Bankruptcy Dept PL-01 The Capitol Tallahassee FL 32399-1050 850-414-3990 850-488-5106

Counsel to the Official Committee of Unsecured Creditors Freeborn & Peters LLP Attn: Devon J. Eggert 311 South Wacker Dr. Suite 3000 Chicago IL 60606-6677 312-360-6000 312-360-6520 deggert@freeborn.com Counsel to the Official Committee of Unsecured Creditors Freeborn & Peters LLP Attn: Elizabeth L. Janczak 311 South Wacker Dr. Suite 3000 Chicago IL 60606-6677 312-360-6000 312-360-6520 ejanczak@freeborn.com Counsel to the Official Committee of Unsecured Creditors Freeborn & Peters LLP Attn: Shelly A. DeRousse 311 South Wacker Dr. Suite 3000 Chicago IL 60606-6677 312-360-6000 312-360-6520 sderousse@freeborn.com Counsel to Washington Prime Group Frost Brown Todd LLC Ronald E. Gold & A.J. Webb 3300 Great American Tower 301 East Fourth Street Cincinnati OH 45202 513-651-6800 513-651-6981 rgold@fbtlaw.comawebb@fbtlaw.com

Top 20 Unsecured Creditor Haynes & Boone, LLP Attn: Kim Morzak P.O. Box 841399 Dallas TX 75284-1399 214-651-5584 214-200-0373 kim.morzak@haynesboone.com

State of Illinois Consumer Fraud Bureau Illinois Office of the Attorney General -Chicago Attention Bankruptcy Dept 100 W. Randolph St. Chicago IL 60601 312-814-3000

Internal Revenue Service Internal Revenue Service Centralized Insolvency Operation 2970 Market St Philadelphia PA 19104-5016

Internal Revenue Service Internal Revenue Service Centralized Insolvency Operation PO Box 7346 Philadelphia PA 19101-7346

Counsel to MXLI, LLC Jack O'Boyle & Associates Attn: Jack O'Boyle P.O. Box 815369 Dallas TX 75381 972-247-0653 972-247-0642 ecf@jackoboyle.com

Counsel to Brookfield Property REIT, Inc. Kelley Drye & Warren LLP Attn: Robert L. LeHane 101 Park Avenue New York NY 10178 212-808-7800 212-808-7897 rlehane@kelleydrye.comKDWBankruptcyDepartment@kelleydrye.com

Top 20 Unsecured Creditor Kurtzman Carson Consultants LLC Attn: Drake Foster, General Counsel 75 Rowland Way #250 Novato CA 94945 310-823-9000 dfoster@kccllc.com

Counsel to Debtor Law Offices of William B. Kingman, PC Attn: Eric Terry 3511 Broadway San Antonio TX 78209 eric@ericterrylaw.com

Counsel to Project 28 Clothing LLC Lazarus & Lazarus, P.C. Attn: Harlan M. Lazarus 240 Madison Avenue 8th Floor New York NY 10016 212-889-7400 212-684-0314 halazarus@lazarusandlazarus.comharlan.lazarus@gmail.com Counsel to Cameron County, Hidalgo County, City of McAllen and San Marcos

CISD Linebarger Goggan Blair & Sampson, LLP Attn: Diane W. Sanders PO Box 17428 Austin TX 78760-7428 512-447-6675 512-443-5114 austin.bankruptcy@publicans.com

Counsel to Bexar County Linebarger Goggan Blair & Sampson, LLP Attn: Don Stecker 711 Navarro Street Ste 300 San Antonio TX 78205 210-225-6763 210-225-6410 sanantonio.bankruptcy@publicans.com

Counsel to Smith County, Tarrant County and Dallas County Linebarger Goggan Blair & Sampson, LLP Attn: Elizabeth Weller 2777 N. Stemmons Freeway Suite 1000 Dallas TX 75207 214-880-0089 469-221-5003 dallas.bankruptcy@publicans.com Counsel to Cypress-Fairbanks ISD, Fort Bend County and Harris County Linebarger Goggan Blair & Sampson, LLP Attn: John P. Dillman PO Box 3064 Houston TX 77253-3064 713-884-3400 713-884-3503 houston_bankruptucy@publicans.com

Top 20 Unsecured Creditor Love Letter Collection J & K Clothing Inc. dba Love Letter Coll Attn: President or General Counsel 755 E. 12th Street Los Angeles CA 90021 miamorefashion@gmail.com

Top 20 Unsecured Creditor Love Note dba Skylar Rose Attn: President or General Counsel 3015 S. Alameda St. Los Angeles CA 90058 shawn@hellomiss.com

Top 20 Unsecured Creditor Macerich South Plains LP c/o Macerich 401 Wilshire Blvd. Ste. 700 Santa Monica CA 90401 602-953-6377 Charlene.Sirokman@macerich.com

Interested Party Montgomery McCracken Maura Russell 437 Madison Avenue New York NY 10022 212-551-7755 212-599-1759 mrussell@mmwr.com

Top 20 Unsecured Creditor Mythics Inc. Attn: Rick Welborn, CFO 4525 Main Street Ste. 1500 Virginia Beach VA 23462 757-412-4362 757-412-1060 rwelborn@mythics.com

State of Nevada Consumer Protection Division Nevada Department of Business and Industry Attention Bankruptcy Dept Fight Fraud Task Force 555 E. Washington Ave. Las Vegas NV 89101 702-486-2750

Top 20 Unsecured Creditor North Star Mall, LLC c/o Brookfield Properties Attn: President or General Counsel 350 N. Orleans St., Ste 300 Chicago IL 60654-1607 210-340-6627 julie.minnick@ggp.com

Top 20 Unsecured Creditor Nylon Apparel Inc. Attn: President or General Counsel 777 E. 12th St. #1-16 Los Angeles CA 90021 213-765-4993 nylonapparelusa@gmail.com

State of Minnesota Consumer Services Division Office of the Attorney General Attention Bankruptcy Dept 1400 Bremer Tower 445 Minnesota St. St. Paul MN 55101 651-296-3353

Office of the United States Trustee Office of the United States Trustee Attn: Kevin M Epstein 615 E. Houston Suite 533 San Antonio TX 78205 Kevin.M.Epstein@usdoj.gov

Office of the US Attorney General Office of the US Attorney General Attn: Department of Justice 950 Pennsylvania Avenue N.W. Washington DC 20530

Counsel to LCG Stout Drive, LLC Palter Sims Martinez PLLC Attn: Kimberly M.J. Sims 8115 Preston Road Suite 600 Dallas TX 75225 214-888-3106 214-888-3109 ksims@palterlaw.com

Top 20 Unsecured Creditor Parks at Arlington, LLC Attn: President or General Counsel 350 N. Orleans St. Ste. 300 Chicago IL 60654-1607 817-467-0200 brandi.pinkney@ggp.com

Counsel to the City of Mercedes Perdue, Brandon, Fielder, Collins & Mott, L.L.P. Attn: John T. Banks 3301 Northland Drive Suite 505 Austin TX 78731 512-302-0190 512-302-1802 jbanks@pbfcm.com

Counsel to Lubbock Central Appraisal District Midland County Perdue, Brandon, Fielder, Collins & Mott, L.L.P. Attn: Laura J. Monroe P.O. Box 817 Lubbock TX 79408 806-744-5091 806-744-9953 lmbkr@pbfcm.com Counsel to Tyler Independent School District Perdue, Brandon, Fielder, Collins & Mott, L.L.P. Attn: Tab Beall PO Box 2007 Tyler TX 75710-2007 903-597-7664 903-597-6298 tbeall@pbfcm.comtylbkc@pbfcm.com

Counsel to Maverick County Perdue, Brandon, Fielder, Collins & Mott, LLP Attn: Carlos M. Arce 613 NW Loop 400 Suite 550 San Antonio TX 78216 210-998-3230 210-998-3231 carce@pbfcm.com

Counsel to Arlington ISD, Crowley ISD, City of Grapevine,

Grapevine-Colleyville ISD Perdue, Brandon, Fielder, Collins & Mott, LLP Attn: Eboney Cobb 500 E. Border Street Suite 640 Arlington TX 76010 817-461-3344 817-860-6509 ecobb@pbfcm.com

Counsel to Alief Independent School District, Humbled Independent School District, City of Houston, City of Katy, Katy Management District #1, Brazoria

County Tax Office Perdue, Brandon, Fielder, Collins & Mott, LLP Attn: Owen M. Sonik 1235 North Loop West Suite 600 Houston TX 77008 713-862-1860 713-852-1429 osonik@pbfcm.com

Claims Agent Prime Clerk LLC Attn: Richard M. Allen 60 E 42nd Street Ste. 1440 New York NY 10165 212-257-5450 646-328-2851 rallen@primeclerk.comServiceqa@primeclerk.com

Counsel to Second Avenue Capital Partners, LLC Second Avenue Capital Partners, LLC Choate, Hall & Stewart LLP Attn: John F. Ventola & Jonathan D. Marshall Two International Place Boston MA 02110 617-248-5000 617-248-4000 jventola@choate.comjmarshall@choate.com Counsel to Second Avenue Capital Partners, LLC Second Avenue Capital Partners, LLC Jackson Walker LLP Attn: J. Scott Rose 112 E. Pecan Street, Suite 2400 San Antonio TX 78205 210-978-7760 210-242-4645 srose@jw.com

Counsel to Second Avenue Capital Partners, LLC Second Avenue Capital Partners, LLC Jackson Walker LLP Attn: Jennifer F. Wertz 100 Congress, Suite 1100 Austin TX 78701 512-236-2247 512-391-2147 jwertz@jw.com Counsel to Second Avenue Capital Partners, LLC Second Avenue Capital Partners, LLC Jackson Walker LLP Attn: Vienna F. Anaya 2323 Ross Avenue, Suite 600 Dallas TX 75201 214-953-6047 214-661-6647 vanaya@jw.com

Secured Creditor Second Avenue Capital Partners, LLC Mark Gallivan 75 Second Avenue Suite 550 Needham MA 02494 718-288-8603 718-288-8624 mgallivan@secondavecp.com

Securities & Exchange Commission Securities & Exchange Commission Attn Bankruptcy Department 100 F St NE Washington DC 20549

Securities & Exchange Commission - Fort Worth Office Securities & Exchange Commission - Fort Worth Office Attn Bankruptcy Department Burnett Plaza 801 Cherry St Ste 1900 Unit 18 Fort Worth TX 76102 Securities & Exchange Commission - NY Office Securities & Exchange Commission - NY Office Attn Bankruptcy Department Brookfield Place 200 Vesey Street Ste 400 New York NY 10281-1022

Interested Party Sierra Constellation Partners Roger Gorog 700 MILAM, SUITE 1300 THE PENNZOIL BUILDING, NORTH TOWER Houston TX 77002 213-289-9060 213-232-3285 rgorog@scpllc.comtlynch@scpllc.com

Top 20 Unsecured Creditor Simon Property Group (TX), LP Attn: Ronald M. Tucker, Esq. 225 West Washington St. Indianapolis IN 46204-3438 317-263-2346 317-263-7901 rtucker@simon.com

Top 20 Unsecured Creditor SSG Advisors LLC Attn: Teresa C. Kohl and J. Scott Victor 300 Barr Harbor Drive Five Tower Bridge, Suite 420 Conshohocken PA 19428 610-940-5801 610-940-3875 tkohl@ssgca.comjsvictor@ssgca.com

State of California Attorney General State of California Attorney General Attention Bankruptcy Dept P.O. Box 944255 Sacramento CA 94244-2550 916-445-9555 916-323-5341 bankruptcy@coag.gov

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In re A'GACI L.L.C., et al.

Master Service List Case No. 19-51919 (RBK)

DESCRIPTION NAME NOTICE NAME ADDRESS 1 ADDRESS 2 CITY STATE ZIP COUNTRY PHONE FAX EMAIL

State of Florida Attorney General State of Florida Attorney General Attention Bankruptcy Dept The Capitol, PL 01 Tallahassee FL 32399-1050 850-414-3300 850-488-4872

State of Illinois Attorney General State of Illinois Attorney General Attention Bankruptcy Dept 100 West Randolph Street Chicago IL 60601 312-814-3000 webmaster@atg.state.il.us

State of Minnesota Attorney General State of Minnesota Attorney General Attention Bankruptcy Dept 1400 Bremer Tower 445 Minnesota Street St. Paul MN 55101-2131 651-296-3353; 800-657-3787 Attorney.General@ag.state.mn.us

State of Nevada Attorney General State of Nevada Attorney General Attention Bankruptcy Dept 100 North Carson Street Carson City NV 89701 775-684-1100 (775) 684-1108 AgInfo@ag.nv.gov

State of Tennessee Attorney General State of Tennessee Attorney General Attention Bankruptcy Dept P.O. Box 20207 Nashville TN 37202-0207 615-741-3491 (615) 741-2009 consumer.affairs@tn.gov

State of Texas Attorney General State of Texas Attorney General Attention Bankruptcy Dept Capitol Station PO Box 12548 Austin TX 78711-2548 512-475-4868 512-475-2994 public.information@oag.state.tx.us

Top 20 Unsecured Creditor Sunrise Mills (MLP), LP Attn: President or General Counsel 225 West Washington St. Indianapolis IN 46204-3438 954-846-2300 brittany.walker@simon.com

Counsel to Taubman Landlords Taubman Landlords Attn: Andrew S. Conway, Esq. 200 East Long Lake Road Suite 300 Bloomfield Hills MI 48304 248-258-7427 aconway@taubman.com

Secured Creditor TCF Equipment Finance Attn: President or General Counsel 11100 Wayzata Blvd Ste 801 Minnetonka MN 55305

Secured Creditor Tejas Software Attn: President or General Counsel 7600 E Arapahoe Rd Ste 303 Centennial CO 80112

State of Tennessee Consumer Affairs Division Tennessee Department of Commerce and Insurance Attention Bankruptcy Dept 500 James Robertson Pkwy., 12th Floor Nashville TN 37243-0600 615-741-4737 consumer.affairs@tn.gov

Texas Attorney General Texas Attorney General Civil Division PO Box 12548 Austin TX 78711-2548

Texas Comptroller of Public Accounts Texas Comptroller of Public Accounts Revenue Accounting Division - Bankruptcy Section PO Box 13528 Capitol Station Austin TX 78711

State of Texas Consumer Protection Division Texas Office of the Attorney General Attention Bankruptcy Dept PO Box 12548 Austin TX 78711-2548 800-621-0508

Texas Secretary of State Texas Secretary of State Attn Bankruptcy Department PO Box 12079 Austin TX 78711-2079

Counsel to The Comptroller of Public Accounts of the State of Texas The Comptroller of Public Accounts of the State of Texas Bankruptcy & Collections Division MC 008 Attn: Christopher S. Murphy P.O. Box 12548 Austin TX 78711-2548 512-475-4867 512-936-1409 bk-cmurphy@oag.texas.gov US Attorney for the Western District of Texas US Attorney for the Western District of Texas Attn Bankruptcy Department 816 Congress Avenue Suite 1000 Austin TX 78701

Secured Creditor Vonage Business Inc Attn: President or General Counsel PO BOX 392415 Pittsburgh PA 15251-9415

Top 20 Unsecured Creditor Wax Jean Attn: President or General Counsel 2415 E. 15th Street Los Angeles CA 90021 213-765-9600 younglee@waxjean.com

Top 20 Unsecured Creditor Willowbrook Mall (TX), LLC Attn: President or General Counsel 350 N. Orleans St. Ste. 300 Chicago IL 60654-1607 281-890-8000 martha.alshaweesh@brookfieldpropertiesretail.com

Top 20 Unsecured Creditor YMI Jeanswear Inc. Attn: President or General Counsel 1155 S. Boyle Avenue Los Angeles CA 90023 323-581-7700 323-581-7067 maylen@ymijeans.com

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