Post on 20-Apr-2020
IN THE UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF DELAWARE
In re: Chapter 11
1iPic-Gold Class Entertainment LLC, et aL, Case No. 19-11739 (LSS)
Debtors. (Jointly Administered)
Objection Deadline: November 6,2019 at 4:00 p.m. (prevailing Eastern time)Hearing Date: November 13,2019 at 10:00 a.m. (prevailing Eastern time)
DEBTORS’ APPLICATION FOR ORDER AUTHORIZING (I) THE RETENTION OFCROWE LLP AS TAX SERVICES PROVIDER TO THE DEBTORS AND DEBTORS IN
POSSESSION, NUNC PRO TUNC TO PETITION DATE,AND (ID GRANTING A PARTIAL WAIVER OF LOCAL RULE 2016-2
The above-captioned debtors and debtors in possession (the “Debtors”) file this
application (the “Application”) for entry of an order, substantially in the form attached hereto as
Exhibit A. authorizing the employment and retention of Crowe LLP (“Crowe”) as tax services
provider for the Debtors for the filing of state and federal tax returns and providing other tax
advisory services, effective nunc pro tunc to the Petition Date, in accordance with the terms and
conditions set forth in that certain engagement letter, dated as of March 14, 2019 (the
Engagement Letter”), attached hereto as Exhibit B. and as otherwise set forth below. In
support of this Application, the Debtors submit the Declaration of Cindy B. Kushner (the
Declaration”), attached hereto as Exhibit C. In further support of the Application, the Debtors
respectfully state as follows:
' The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identificationnumber, as applicable, are: iPic Entertainment Inc. (9582); iPic-Gold Class Entertainment, LLC (4684); iPic Gold
Class Holdings LLC (6315); iPic Media, LLC (0150); iPic Texas, LLC (N/A); and Delray Beach Holdings, LLC(1035). The Debtors’ principal place of business is 433 Plaza Real, Suite 335, Boca Raton, FL 33432.
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Jurisdiction
The United States Bankruptcy Court for the District of Delaware (the “Court”)1.
has jurisdiction over this matter pursuant to 28 U.S.C. §§ 157 and 1334 and the Amended
Standing Order of Reference from the United States District Court for the District of Delaware,
dated February 29, 2012. This matter is a core proceeding within the meaning of 28 U.S.C.
§ 157(b)(2), and the Debtors confirm its consent pursuant to Rule 9013-1(f) of the Local Rules of
Bankruptcy Practice and Procedure of the United States Bankruptcy Court for the District of
Delaware (the “Local Rules”) to the entry of a final order by the Court in connection with this
Application to the extent that it is later determined that the Court, absent consent of the parties.
cannot enter final orders or judgments in connection herewith consistent with Article 111 of the
United States Constitution.
Venue is proper pursuant to 28 U.S.C. §§ 1408 and 1409.2.
The statutory bases for the relief requested herein are sections 327(a) and 328(a)3.
of title 11 of the United States Code, 11 U.S.C. §§ 101-1532 (the “Bankruptcy Code”), Rule
2014(a) of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”) and Rules
2014-1 and 2016-2 of the Local Rules of Bankruptcy Practice and Procedure of the United States
Bankruptcy Court for the District of Delaware (the “Local Rules”).
Background
On August 5, 2019 (the “Petition Date”), the Debtors commenced these cases by4.
filing voluntary petitions for relief under chapter 11 of the Bankruptcy Code. The Debtors have
continued in the possession of their property and have continued to operate and manage their
2
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business as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code.
No trustee or examiner has been appointed in the Debtors chapter 11 cases.
On August 14, 2019, the Office of the United States Trustee appointed a5.
committee of unsecured creditors and appointed five (5) members thereto (the “Committee”).
6. A more detailed description of the business and operations of the Debtors, and the
events leading to the commencement of these chapter 11 cases, is provided in the Declaration of
David M. Baker in Support of First Day Motions [Docket No. 4] (the “First Day Declaration”)
and incorporated herein by reference.
Relief Requested
By this Application, pursuant to sections 105(a), 327, 328, and 330 of the7.
Bankruptcy Code, the Debtors request authority to retain and compensate Crowe as tax services
provider to prepare the Debtors’ state and federal tax returns and provide other tax advisory
services, nunc pro tunc to the Petition Date. The Debtors also request a waiver of Local Rule
2016-2(d) for all work billed by Crowe on a flat fee basis. Each year, the Debtors are obligated
to make various filings with federal and state taxing authorities, including yearly tax returns.
The Debtors seek to employ Crowe, nunc pro tunc to the Petition Date, to assist with the
preparation and filing of their federal and state annual tax returns, including the federal and state
returns more particularly listed on Appendix A to the Engagement Letter.
Crowe’s Qualifications
Crowe is the eighth largest accounting firm in the United States, operating 328.
offices throughout the country. Crowe is affiliated with Crowe Global, which provides financial
auditing, tax, accounting and other professional services worldwide and operates in more than
400 cities tliroughout the world. Crowe has extensive experience and knowledge in all aspects of
3
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financial auditing, tax, and accounting and has extensive experience in the bankruptcy and
restructuring process. Crowe is well versed in providing tax services to financially troubled
entities, including debtors in possession. Accordingly, the Debtors believe that Crowe is well
qualified to provide it with the tax services contemplated by the Engagement Letter and this
Application.
Crowe has also provided tax advisory services to debtors in numerous large9.
bankruptcy cases, including: In re Mattress Firm, Inc., Case No. 18-12241 (CSS) (Bankr. D. Del.
Nov. 26, 2018); In re Hobbico, Inc., Case No. 18-10055 (KG) (Bankr. D. Del. Feb. 6, 2018); In
re Vitamin World, Inc., Case No. 17-11933 (KJC) (Bankr. D. Del. Nov. 13, 2017); In re Gen.
Wireless Ops., Inc. dba Radioshack, Case No. 17-10506 (BLS) (Bankr. D. Del. Apr. 19, 2017);
In re FirstFed Fin. Corp., Case No. 10-12927 (Bankr. C.D. Cal. July 22, 2010); In re Taylor,
Bean & Whitaker Mortg. Corp., Case No. 09-07047 (JAF) (Bankr. M.D. Fla. May 25, 2010); In
re Circuit City Stores, Inc., Case No. 08-35653 (KRH) (Bankr. E.D. Va. Mar. 11, 2010); and In
re IndyMac Bancorp., Case No. 08-21752 (Bankr. C.D. Cal. Mar. 30, 2009).
Crowe has provided the Debtors with tax services prior to the Petition Date. As a10.
result, Crowe has acquired a significant amount of knowledge of the Debtors and their business.
and has developed familiarity with the Debtors’ financial, tax, and accounting affairs and related
matters. Likewise, in providing those services, Crowe has worked closely with the Debtors’
management and other advisors. Accordingly, Crowe has the experience, expertise, and
specifically relevant knowledge regarding the Debtors that will assist it in providing effective
and efficient services in these Chapter 11 Cases.
4
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Scope of Services
8. Crowe will perform services for the Debtors in connection with the preparation of
federal and state income tax returns and other professional services as follows:^
Preparation of the federal and state returns for the Debtors.(a)
(b) Preparation of any necessary tax return filing extensions.
Advice regarding any quarterly estimated tax payments for tax
year 2019.(c)
Response to notices received from the IRS Identity Theft Division
related to the 2018 tax year that is needed from the IRS to processthe 2018 Form 1065, partnership return filed on behalf of certain
debtors (“IRS Identity Theft Notice”).
(d)
Provide such other services to the Debtors as may be necessary tocomplete the state and federal tax returns and remain in tax
compliance resulting from the above-captioned bankruptcy case, asto be agreed to by Crowe and the iPic Debtors.
(e)
Basis for Relief
9. Section 327(a) of the Bankruptcy Code provides:
[T]he trustee, with the court’s approval, may employ one or more .
. . appraisers, auctioneers, or other professional persons, that do nothold or represent an interest adverse to the estate, and that are
disinterested persons, to represent or assist the tmstee in carryingout the trustee’s duties under this title.
11 U.S.C. § 327(a).
Section 328(a) of the Bankruptcy Code provides that a debtor “with the court’s10.
approval, may employ or authorize the employment of a professional person under section 327...
on any reasonable terms and conditions of employment. . . .” 11 U.S.C. § 328(a).
^ The description of the services listed herein is a summary. Certain of the services agreed to be provided by Croweare set forth in the Engagement Letter attached hereto as Exhibit B.
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11. As recognized by numerous courts, Congress intended section 328(a) to enable
debtors to retain professionals pursuant to specific fee arrangements to be determined at the time
of the court’s approval of the retention, subject to review if the terms are found to be improvident
in light of “developments not capable of being anticipated at the time of the fixing of such terms
and conditions.” See Donaldson, Lufkin & Jenrette Sec. Corp. v. Nat 7 Gypsum Co. (In re Nat 7
Gypsum Co.), 123 F.3d 861, 862-63 (5th Cir. 1997) (“If the most competent professionals are to
be available for complicated capital restructuring and the development of successful corporate
reorganization, they must know what they will receive for their expertise and commitmenf’).
Proposed Compensation
12. The Debtors request approval for Crowe to be compensated pursuant to the
Engagement Letter, including on a flat fee basis for preparation of federal and state returns for
the Debtors and on an hourly basis for certain advisory services. Crowe will be paid a flat fee of
$68,061 for finalizing the preparation and filing of the tax returns, plus reimbursement for out-
of-pocket expenses such as photocopying and postage.
The Debtors respectfully submit that, inasmuch as Crowe’s compensation13.
arrangement is a fixed fee, requiring Crowe to file periodic fee applications pursuant to sections
330 and 331 of the Bankruptcy Code and in compliance with Bankruptcy Rule 2016 and Local
Rule 2016-2 is unnecessary. For the bulk of its work in this case, Crowe will be employed by
the Debtors to perform the highly-specialized tasks of preparing and filing tax returns. Crowe
will not be compensated based upon time and effort expended, but instead on a fixed fee basis
for finalizing the tax returns.
For certain tax advisory services, including general advisory services regarding14.
tax compliance in connection with the Debtors’ bankruptcy, the IRS Identity Theft Notice and
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other tax advisory work to be performed by Crowe, Crowe will be compensated on an hourly
basis as follows:^:
$550 -$680
$370 -$520
$290 - $335
$155-$205
$80-$185
Partner / Director
Senior ManagerManagerSenior Staff
Staff
The hourly rates charged by Crowe professionals differ based on the level and15.
area of specialized expertise of the professionals involved. The following table above reflects the
range of hourly fees charged by Crowe professionals, broken down by category of professional.
16. Compensating Crowe on an hourly basis for general tax advisory work is
consistent with section 328(a) of the Bankruptcy Code. The Debtors believe that Crowe’s hourly
rates and terms of engagement are appropriate, fair, and reasonable.
17. For any tax advisory work falling outside the flat fee for filing tax returns, Crowe
intends to apply to the Court for the allowance of compensation for services rendered and
reimbursement of actual and necessary expenses incurred in accordance with the applicable
provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, any additional
procedures that have been or may be established by the Court, and the guidelines established by
the Office of the United States Trustee regarding submission and approval of fee applications.
Crowe has agreed to accept as eompensation such sums as may be allowed by the Court. Crowe
understands that interim and final fee awards are subject to approval by the Court.
18. The Debtors believe that the terms and conditions of Crowe’s employment are
reasonable and comparable to terms generally required by tax advisors of a similar stature for
^ Crowe’s hourly rate for various professionals have increased since the date of the Engagement Letter and the
current rates for all hourly work provided to the Debtors during the course of this bankruptcy case are set forthherein.
7
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comparable engagements. Given the numerous issues that Crowe may be required to address,
Crowe’s commitment to the variable level of time and effort necessary to address all such issues
as they arise, and the market prices for Crowe’s services for engagements of this nature, the
Debtors agree that the fee structure and other terms of engagement, which was the product of
arm’s-length negotiations, are reasonable under the standards set forth below.
The retention of professionals pursuant to the standard of review in section 328(a)19.
has been approved in other large cases in this, and other, districts. See, e.g., In re TSIC, Inc.,
f/k/a Sharper Image Corporation, No. 08-10322 (Bankr. D. Del. July 28, 2008) (KG)
(authorizing retention of real estate consultant pursuant to sections 327(a) and 328(a) of the
Bankruptcy Code and Bankruptcy Rule 2014(a) and granting a waiver of Local Rule 2016-2(d));
In re Buffets Holdings, Inc., et al.. No. 08-10141 (Bankr. D. Del. Feb. 13, 2008) (MFW) (same);
In re Hancock Fabrics, Inc., et al.. No. 07-10353 (Bankr. D. Del. Apr. 5, 2007) (BLS) (same); In
re WorldCom, Inc., et al. No. 02-13533 (Bankr. S.D.N.Y. Nov. 26, 2002) (AJG).
The compensation structure set forth herein as contemplated by the Engagement20.
Letter is practical and avoids the administrative burden on the parties to prepare, and on the
Court and the Office of the United States Trustee to review, additional fee applications for the
flat fee work. Accordingly, the Debtors submit that the fee structures set forth in the
Engagement Letter and herein should be approved under section 328(a) of the Bankruptcy Code.
Consistent with Crowe’s ordinary practice and as is customary in the industry.21.
Crowe does not ordinarily maintain contemporaneous time records in one-tenth hour increments
or otherwise provide or conform to a schedule of hourly rates for its various professionals.
Accordingly, if the Court grants the Application, Crowe will maintain records in22.
summary format as to the services rendered for the Debtors, including descriptions of such
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services, the time expended in providing those services, and the individuals who provided
services, and Crowe will maintain records sufficient to support all actual, necessary costs and
expenses for which Crowe seeks reimbursement from the Debtors.
All such records maintained by Crowe will be presented with Crowe’s interim and23.
final fee applications, when such fee applications are filed with this Court. To the extent that
Crowe would otherwise be required by the Bankruptcy Code, the Bankruptcy Rules, the Local
Rules, any guidelines regarding submission and approval of fee applications, any order entered
in these Chapter 11 Cases establishing procedures for interim compensation and reimbursement
of expenses of professionals or any other applicable order of the Court to submit more detailed
time records, the Debtors respectfully request that this Court waive such requirements; provided.
however, that, at the Court’s or the U.S. Trustee’s request, Crowe will present to the Court or the
U.S. Trustee, as applicable, records (in summary format) that contain reasonably detailed
descriptions of those services provided to the Debtors.
This Court and other bankruptcy courts in this jurisdiction have approved relief24.
similar to the relief requested in this Application. See, e.g.. In re J & MSales, Inc., Case No. 18-
11801 (LSS) (Bankr. D. Del. Sept. 17, 2018) [D.I. 410] (granting a limited waiver of Bankruptcy
Rules 2016(a) and 2016-2(d) timekeeping requirements and instead requiring the maintenance of
time records in one-half hour increments); In re ATD Corp., Case No. 18-12221 (KJC) (Bankr.
D. Del. Nov. 5, 2018) [D.I. 280] (same, but with allowance of record keeping in hourly
increments for restructuring professionals, and waiving requirement for non-restructuring
professionals); In re Enduro Resource Partners LLC, Case No. 18-11174 (KG) (Bankr. D. Del.
June 8, 2018) [D.I. 135] (granting a waiver of the information requirements relating to
compensation as set forth in Local Rule 2016-2(d)); In re Brookstone Holdings Corp., Case No.
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18-11780 (BLS) (Bankr. D. Del. Aug. 24, 2018) [D.I. 216] (same, but requiring half hour
increment timekeeping); In re Case 18-12491-CSS Sancilio Pharmaceuticals Co., Inc., Case No.
18-11333 (CSS) (Bankr. D. Del. June 28, 2018) [D.I.95] (granting a waiver of the information
requirements relating to compensation as set forth in Local Rule 2016-2(d)); In re Southeastern
Grocers, LLC, Case No. 18-10700 (MFW) (Bankr. D. Del. Apr. 23, 2018) [D.I. 345] (same).
Crowe is Disinterested
To the best of the Debtors’ knowledge, and based on the Declaration, (i) Crowe25.
qualifies as a “disinterested person,” as such term is defined in the Bankruptcy Code, and holds
no interest adverse to the Debtors and their estates due to Crowe agreeing to waive its prepetition
claim against the Debtors in the amount of $146,377.00, and (ii) Crowe has no connection to the
Debtors, their significant creditors, any other party in interest, their respective attorneys.
accountants, or other advisors, or the United States Trustee for the District of Delaware or any
person employed in the office thereof, except as may be set forth in the Declaration.
Other than as set forth in the Declaration and to the best of the Debtors’26.
knowledge, information and belief, Crowe does not represent or hold any interest adverse to the
Debtors’ estates or their creditors in the matters upon which they are to be engaged by the
Debtors.
The Debtors also have been advised that Crowe has not agreed to share with any27.
person or firm, other than their own members and employees, the compensation to be paid for
professional services rendered in connection with these cases.
The Debtors’ retention of Crowe pursuant to the terms and conditions set forth28.
herein is necessary and in the best interests of the Debtors, their creditors and their estates.
Based on the foregoing, the Debtors request that the Court enter an order approving Crowe’s
10
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Case 19-11739-LSS Doc 433 Filed 10/23/19 Page 10 of 12
retention as tax services provider to the Debtors, pursuant to sections 327(a) and 328(a) of the
Bankruptcy Code, nunc pro tunc to the Petition Date, and approving the terms of the
Engagement Letter.
Nunc Pro Tunc Approval
As set forth above, the Debtors’ obligations with respect to the filing of federal29.
and state tax returns are fast approaching. Indeed, because time is of the essence, Crowe, at the
Debtors’ request, has commenced providing services on behalf of the Debtors. Moreover, as
Crowe is compensated for a significant portion of its work on a fixed fee basis, granting the relief
requested nunc pro tunc will not prejudice any parties in interest in these cases. Accordingly, the
Debtors request that the Crowe’s retention be authorized nunc pro tunc to the Petition Date.
Notice
Notice of this Application has been given to the following parties or, in lieu30.
thereof, to their counsel, if known: (a) the Office of the United States Trustee; (b) counsel for
postpetition and prepetition lenders; and (c) proposed counsel to the Committee; and (d) any
party that has requested notice pursuant to Bankruptcy Rule 2002. The Debtors submit that, in
light of the nature of the relief requested, no other or further notice need be given.
No Prior Request
No prior Application for the relief requested herein has been made to this or any31.
other court.
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WHEREFORE, the Debtors respectfully requests that the Court enter an order in the fonn
attached hereto as Exhibit A. granting the relief requested herein and such other and further
relief as the Court deems appropriate.
Dated; October 23, 2019 iPic-Gold Class Entertainment, EEC, et al.
/s/ William Nolan
William Nolan
Chief Restructuring Officer
Case 19-11739-LSS Doc 433 Filed 10/23/19 Page 12 of 12
IN THE UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF DELAWARE
In re: Chapter 11
1iPic-Gold Class Entertainment, LLC, et al. Case No. 19-11739 (LSS)
Debtors. (Jointly Administered)
Objection Deadline: November 6,2019 at 4:00 p.m. (ET)Hearing Date: November 13, 2019 at 10:00 a.m. (ET)
NOTICE OF DEBTORS’ APPLICATION FOR ORDER AUTHORIZING
(I) THE RETENTION OF CROWE LLP AS TAX SERVICES PROVIDER TO THE
DEBTORS AND DEBTORS IN POSSESSION, NUNC PRO TUNC TO PETITION
DATE. AND (ID GRANTING A PARTIAL WAIVER OF LOCAL RULE 2016-2
TO: (a) the Office of the United States Trustee; (b) counsel for postpetition and prepetitionlenders; and (c) counsel to the Committee; and (d) any party that has requested noticepursuant to Bankruptcy Rule 2002.
PLEASE TAKE NOTICE that on October 23,2019, the above-captioned
debtors and debtors in possession (collectively, the “Debtors”), filed the attached Debtors ’
Application for Order Authorizing (I) the Retention of Crowe LLP as Tax Services Provider to
the Debtors and Debtors in Possession, Nunc Pro Tunc to Petition Date, and (II) Granting a
Partial Waiver ofLocal Rule 2016-2 (the “Application”) with the United States Bankruptcy
Court for the District of Delaware, 824 Market Street, 3rd Floor, Wilmington, Delaware 19801
(the “Bankruptcy Court”).
PLEASE TAKE FURTHER NOTICE that any response or objection to the
Application must be filed with the Bankruptcy Court on or before November 6,2019 at 4:00
p.m. (Eastern Time).
‘ The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identificationnumber, as applicable, are: iPic Entertainment Inc. (9582); iPic-Gold Class Entertainment, LLC (4684); iPic Gold
Class Holdings LLC (6315); iPic Media LLC (0150); iPic Texas, LLC (N/A); and Delray Beach Holdings, LLC(1035). The Debtors’ principal place of business is 433 Plaza Real, Suite 335, Boca Raton, FL 33432.
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Case 19-11739-LSS Doc 433-1 Filed 10/23/19 Page 1 of 3
PLEASE TAKE FURTHER NOTICE that at the same time, you must also
serve a copy of the response or objection upon: (i) the Debtors, iPic-Gold Class Entertainment,
LLC, 433 Plaza Real, Suite 335, Boca Raton, FL 33432-3945, Attn: Hamid Hashemi and Paul
Safran, Esq.; (ii) counsel for the Debtors, Pachulski Stang Ziehl & Jones LLP, 919 N. Market
Street, 17th Floor, Wilmington, DE 19801, Attn: Peter J. Keane, Esq. (pkeane@pszjlaw.com)
and Pachulski Stang Ziehl & Jones LLP, 10100 Santa Monica Blvd., 13th Floor, Los Angeles,
CA 90067, Attn: Jeffrey N. Pomerantz, Esq. (ipomerantz@pszjlaw.com); (iii) counsel to the
Committee, Cole Schotz P.C., 500 Delaware Avenue, Suite 1410, Wilmington, DE 19801, Attn:
G. David Dean, Esq. (ddean@coleschotz.com); (iv) counsel for the Debtors’ prepetition and
postpetition secured lenders. Burr & Forman LLP, 420 N. 20th Street, Suite 3400, Birmingham,
AL 35203, Attn: Derek F. Meek, Esq. (dmeek@burr.com) and Jeffrey T. Baker, Esq.
(jbaker@burr.com) and Burr & Forman LLP, 1201 N. Market Street, Suite 1407, Wilmington,
DE 19801, Attn: Richard A. Robinson, Esq. (rrobinson@burr.com) and J. Cory Falgowski, Esq.
(jfalgowski@burr.com); (v) the Office of the United States Trustee, 844 King Street, Suite 2207,
Lockbox 35, Wilmington, DE 19801, Attn: Benjamin A. Hackman, Esq.
(benjamin.a.hackman@usdoj.gov); and (vi) any other party that has filed a request for notices
with the Court.
PLEASE TAKE FURTHER NOTICE THAT IF YOU FAIL TO RESPOND IN
ACCORDANCE WITH THIS NOTICE, THE COURT MAY GRANT THE RELIEF
REQUESTED IN THE APPLICATION WITHOUT FURTHER NOTICE OR HEARING.
PLEASE TAKE FURTHER NOTICE THAT A HEARING TO CONSIDER
THE RELIEF SOUGHT IN THE APPLICATION WILL BE HELD ON NOVEMBER 13, 2019
AT 10:00 A.M. (EASTERN TIME) BEFORE THE HONORABLE LAURIE SELBER
2
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Case 19-11739-LSS Doc 433-1 Filed 10/23/19 Page 2 of 3
SILVERSTEIN, UNITED STATES BANKRUPTCY COURT JUDGE, AT THE UNITED
STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE, 824 NORTH
MARKET STREET, 6TH FLOOR, COURTROOM NO. 2, WILMINGTON, DELAWARE
19801.
Dated: October 23, 2019 PACHULSKI STANG ZIEHL & JONES LLP
/s/Peter J. Keane
Jeffrey N. Pomerantz (CA Bar No. 143717)Debra I. Grassgreen (CA Bar No. 169978)Peter J. Keane (DE Bar No. 5503)919 N. Market Street, 17^'’ FloorP.O. Box 8705
Wilmington, DE 19899 (Courier 19801)Telephone: (302) 652-4100Facsimile: (302) 652-4400E-mail: jpomerantz@pszjlaw.com
dgrassgreen@pszjlaw.compkeane@pszjlaw.com
Attorneys for Debtors and Debtors in Possession
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Case 19-11739-LSS Doc 433-1 Filed 10/23/19 Page 3 of 3
Exhibit A
Proposed Order
Case 19-11739-LSS Doc 433-2 Filed 10/23/19 Page 1 of 4
IN THE UNITED STATES BANKRUPTCY COURT
EOR THE DISTRICT OE DELAWARE
In re: Chapter 11
iPic-Gold Class Entertainment LLC, et al.,^ Case No. 19-11739 (LSS)
Debtors. (Jointly Administered)
ORDER AUTHORIZING (I) THE RETENTION OF CROWE LLP AS TAX
SERVICES PROVIDER TO THE DEBTORS AND DEBTORS
IN POSSESSION, NUNC PRO TUNC TO PETITION DATE,AND HI) GRANTING A PARTIAL WAIVER OF LOCAL RULE 2016-2
Upon the application (the “Application”) of the above-captioned debtors and debtors in
possession (the “Debtors”), for entry of an order (i) pursuant to sections 327(a) and 328(a) of
title 11 of the United States Code (the “Bankruptcy Code”). Rule 2014(a) of the Federal Rules of
Bankruptcy Procedure (the “Bankruptcy Rules”), and Rule 2014-1 of the Local Rules of
Bankruptcy Practice and Procedure of the United States Bankruptcy Court for the District of
Delaware (the “Local Rules”), authorizing the employment and retention of Crowe LLP
(“Crowe”) as tax services provider for the Debtors, nunc pro tunc to the Petition Date^, and (ii)
granting a partial waiver of Local Rule 2016-2(d), all as more fully set forth in the Application;
and upon consideration of the declaration of Cindy B. Kuslmer (the “Declaration”); and the
Court having jurisdiction to consider the Application and the relief requested therein, pursuant to
28 U.S.C. §§ 157 and 1334; and consideration of the Application being a core proceeding
pursuant to 28 U.S.C. § 157(b); and venue being proper before this Court pursuant to 28 U.S.C.
' The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identificationnumber, as applicable, are: iPic Entertainment Inc. (9582); iPic-Gold Class Entertainment, LLC (4684); iPic Gold
Class Holdings LLC (6315); iPic Media, LLC (0150); iPic Texas, LLC (N/A); and Delray Beach Holdings, LLC(1035). The Debtors’ principal place of business is 433 Plaza Real, Suite 335, Boca Raton, FL 33432.
^ Unless otherwise defined, capitalized terms used herein shall have the meanings given to them in the Application.
1
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§ 1408 and 1409; and due and proper notice of the Application having been provided; and the
Court being satisfied based on the representations made in the Application that (i) Crowe holds
no interest adverse to the Debtors or their estates, (ii) Crowe is disinterested under section
101(14) of the Bankruptcy Code, as modified by section 1107(b) of the Bankruptcy Code, (iii)
the retention of Crowe by the Debtors is necessary and in the best interests of the Debtors, their
creditors and estates, and all other parties in interest; and the terms and conditions of the
retention as set forth in the Application and the Engagement Letter being fair and reasonable;
and the relief requested in the Application being in the best interests of the Debtors and their
creditors and estates; and the Court having determined that the legal and factual bases set forth in
the Application establish just cause for the relief granted herein; and upon all of the proceedings
had before the Court and after due deliberation and sufficient cause appearing therefor, it is
HEREBY ORDERED THAT:
The Application is GRANTED.1.
2. Pursuant to sections 327(a) and 328(a) of the Bankruptcy Code, the Debtors are
authorized to retain Crowe, nunc pro tunc to the Petition Date, in connection with the preparation
and filing of federal and state tax returns as well as providing other tax advisory services as set
forth in the Application.
For all work Crowe completes on a flat fee basis as set forth in the Application,3.
Crowe shall be compensated in accordance with the Engagement Letter and as set forth in the
Application.
Crowe shall not be required to maintain or submit to the Court records of detailed4.
time entries in connection with professional services rendered in these cases. The requirements
of Local Rule 2016-2(d) are waived.
2
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For all work Crowe completes on a flat fee basis as set forth in the Application,5.
Crowe shall not be required to submit fee applications for the allowance of compensation for
services rendered and reimbursement of expenses incurred pursuant to the applicable provisions
of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, the U.S. Trustee Guidelines,
and any applicable orders of the Court; provided, however, that Crowe shall file a final fee
application.
For all work Crowe completes on an hourly basis as set forth in the Application,6.
Crowe shall apply for compensation for professional services rendered and reimbursement of
expenses incurred in connection with these Chapter 11 Cases in compliance with sections 330
and 331 of the Bankruptcy Code and the applicable provisions of the Bankruptcy Rules, the
Local Rules, and any other applicable procedures and orders of the Court.
Crowe shall also make reasonable efforts to comply with the requests for7.
information and additional disclosures as set forth in the U.S. Trustee Guidelines, both in
connection with the Application and all applications for compensation and reimbursement of
expenses filed by Crowe in these Chapter 11 Cases.
The Debtors are authorized to take all actions necessary to effectuate the relief8.
granted pursuant to this Order in accordance with the Application.
This Court shall retain jurisdiction with respect to all matters arising from or9.
relating to the interpretation or implementation of this Order.
3
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Exhibit B
Engagement Letter
1
DOCS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-3 Filed 10/23/19 Page 1 of 16
Crowe4' \Crowe LLP
Independent M^ber Crowe Giobai
401 East Las Olas Boulevard, Suite 1100Fort Lauderdale, Florida 33301-4230Tel +1 954 202 8600
Fax+1 954 202 8639
wnr.v.crowexom
March 14, 2019
Mr. Andre Loehrer, CFO
iPic Gold Class Holdings, LLC433 Plaza Real, Suite 335Boca Raton, Florida 33432
Dear Mr. Loehren
This letter confirms the arrangements for Crowe LLP ("Crowe" or “us" or “we" or “our") to provide certaintax services to iPic Gold Class Holdings, LLC (“Company" or “Client" or “you" or “your") for the tax yearending December 31, 2018. The attached Crowe Engagement Terms and any attachments thereto are anintegral part of this letter and are incorporated herein.
Please read and sign this letter, indicating your acceptance of the terms and conditions of ourengagement. Return the signed letter promptly as we cannot deliver your tax return unless this letter iscompleted and returned.
OUR SERVICES
We will prepare, review, and sign the tax returns included in Appendix A.
We are available to consult with you regarding tax matters or projects related to your tax planningquestions, including proposed or completed transactions, income tax estimates, projections and othermatters. In addition, we are available to provide you with post filing tax controversy services, includinganswering inquiries from the government, reviewing assessment adjustments and representing you in theevent your tax returns are selected for examination, as further discussed below. The terms of this
engagement letter will apply to any such project unless covered under a separate agreement. Pleasecontact us if you would like our assistance with these or any other additional services.
Extensions. Crowe and Client agree that Crowe will prepare any necessary tax return filing extensionsfor all 2018 returns. Crowe will prepare a request for extension of time to file all applicable return(s). Wewill automatically file any extensions for which there is no payment due and Client signature is notrequired. By signing this letter, you have authorized Crowe to file extensions with no tax payments due onyour behalf. We will provide you with a copy of any extensions requiring payment for your filing andpayment. You agree that you are responsible for timely filing and payment of any such extensions.
Estimated Tax Preparation, We will advise you regarding quarterly estimated tax payments for thetaxing jurisdictions identified herein, and other jurisdictions as you request, for the year ending December31, 2019. Our services may include preparing quarterly estimated tax payment computations based oninformation you provide, preparing payment vouchers, and advising you of the amounts and due dates ofthe payments.
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iPic-Gold Class Holdings, LLC 2 March 14, 2019
CROWE'S RESPONSIBILITIES
Our work in connection with this project does not include any procedures designed to discover errors,fraud, illegal acts, or other irregularities, should any exist. Therefore, our engagement cannot be reliedupon to disclose such matters. These matters are solely management’s responsibility, should any exist,and should be discussed by Client with Client's legal counsel.
We will not assume responsibility for the preparation of any work product or services not specificallyidentified in this engagement letter. If there are additional services you would like us to provide, pleasecontact us so that we can revise the scope of our services.
Judgment is often required in resolving questions and applying tax authorities where the tax law may notbe clear, or where there may be conflicts between competing authorities' interpretations of the law andother supportable positions. Taxing authorities may assert other positions through examination or otherinquiry, and the ultimate outcome of such matters can be unpredictable.
Unless otherwise noted, we will perform our services in accordance with the Statements on Standards for
Tax Services (“SSTS") issued by the American Institute of Certified Public Accountants (“AICPA”) andU.S. Treasury Department Circular 230 (“Circular 230”).
During the course of providing our services, we may bring to your attention potential tax savingsstrategies for you to consider. However we have no responsibility to do so, and will take no further actionwithout your approval with respect to such suggestions, as the responsibility for implementation remainswith you, the taxpayer.
Tax Examinations. Your returns may be selected for review by the taxing authorities. Any proposedadjustments by the examining agent are subject to certain rights of appeal. In the event of suchgovernment tax examination, we are available upon request to assist you in responding to taxingauthorities and to provide expert knowledge and information. If we were to perform such services for you,we would render additional invoices for the time and expenses incurred.
YOUR RESPONSIBILITIES
It is understood that you will provide us with the basic information required for preparation of these returns
and, if applicable, estimated tax payments and other agreed upon services. The tax laws provide that theobligation of a preparer is based only on information of which the preparer has knowledge. Thecompleteness and accuracy of the information you provide to us remains the responsibility of yourmanagement. As part of this engagement, we will not audit or otherwise verify the data you submit to us,although we may ask you to clarify certain information. By signing below, you are warranting the accuracyand completeness of such information.
Management is responsible for the proper recording of transactions in the books of accounts, for thesafeguarding of assets, and for the substantial accuracy of the financial records.
You have the final responsibility for the tax return(s), estimated tax payments if applicable, and positionstherein; therefore, you should review them carefully before you sign and file them.
In connection with performing this service, you agree to: assume all management responsibilitiesincluding making all management decisions; oversee the service by designating an individual, preferablywithin senior management, who possesses suitable skill, knowledge, and/or experience; evaluate theadequacy and results of the services performed; accept responsibility for the accuracy and completenessof all information provided by you to us; accept responsibility for the timely submission to Crowe of allinformation necessary to perform our work and accept responsibility for the results of, and how you usethe results of, our services; and establish and maintain internal controls, including monitoring of ongoingactivities. Because of the importance of management's representations, you agree to release Crowe andits personnel from any liability and costs relating to our services under this letter attributable to anymisrepresentations by management.
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iPic-Goid Class Holdings, LLC 3 March 14. 2019
We understand that you will prepare, or have others prepare, all other tax returns not identified w/ithin this
engagement letter or requested of us, such as payroll, property, sales, and information returns. We will beavailable to assist you with these and other tax matters as may be agreed upon. Any additional taxservices we may perform will be covered by the terms of this engagement letter, unless a separateengagement letter is prepared.
By way of your signature below, you hereby acknowledge that you agree to comply with each of theoutlined reporting requirements. You also agree to provide information requested to meet the filingrequirements for your tax returns.
Documentation. Although Crowe maintains certain client records for an appropriate period of time inaccordance with statutory and professional standards, you are responsible for maintaining adequatedocumentation to substantiate the accuracy and completeness of your tax returns. Our copies of yourrecords and documents are not a substitute for your own records and do not mitigate your recordretention obligations under any applicable laws or regulations.
You should retain all documents that provide evidence and support for reported income, credits, anddeductions on your returns, as required under applicable tax laws and regulations. You are responsiblefor the adequacy of all information provided in such documents. You represent that you have suchdocumentation and can produce it if necessary, to respond to any audit or inquiry by tax authorities. Youagree to hold our firm harmless with respect to any additional tax, penalties, interest, professional fees,and other damages resulting from the disallowance of tax deductions due to inadequate documentation.
Personal Expenses. You are responsible for ensuring that personal expenses, if any, are segregatedfrom business expenses and that expenses such as meals, travel, entertainment, vehicle use, gifts, andrelated expenses are supported by necessary records required by the IRS and other tax authorities. Atyour written request, we are available to provide you with written answers to your questions on the typesof supporting records required.
Interest and Penalties. Tax returns and estimated payments which are not timely filed may be subject tointerest and penalties. You are responsible for the timely filing of returns, the timely submission to Croweof signed e-file authorizations, and the timely payment of tax liabilities. We assume no liability for anysuch additional interest or penalties. If you have any questions regarding specific filing deadlines, pleasedo not hesitate to contact us.
Secure Portal. Crowe may create a secure portal specific to this project using Crowe’s Tax Connect(CTC) on-line platform and, if so, we will provide access to the project portal for you and your team ofassociates. Many, but not necessarily all, of the requests for information required to perform our serviceswould be issued to you through this project portal. You agree to reply to such requests through CTC,
Listed and Reportable Transactions. The Internal Revenue Service requires individuals and otherentities to file certain disclosure statements regarding tax strategies/transactions that the IRS identifiesunder Treasury Regulation § 1.6011 -4 as a listed transaction, a transaction that is substantially similar toa listed transaction, a transaction of interest, or a reportable transaction. Failure to properly disclose anyof these transactions may result in severe penalties under the Internal Revenue Code. It is yourresponsibility to provide complete and accurate information regarding your participation in thetransactions identified in Treasury Regulation § 1.6011-4. We will not be liable for any penalties, interest,tax, or other damages resulting from your failure to accurately and timely inform us of your participation ina listed transaction, a transaction that is substantially similar to a listed transaction, a transaction ofinterest, or a reportable transaction. We are also not liable for any penalties or interest resulting from yourfailure to timely file any tax return or other required filing related to your participation in a listedtransaction, a transaction that is substantially similar to a listed transaction, a transaction of interest, or areportable transaction.
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March 14, 2019iPic-Gold Class Holdings, LLC 4
A comprehensive list of listed transactions, transactions of interest, and reportable transactions can befound at the following websites;
https://vww.irs.gov/Businesses/Corporations/Listed-Transactionshttps://vww.irs.gov/businesses/corporations/transaetions-of-interest
https;//wvw.irs.gov/Businesses/Disc!osure-of-Loss-Reportable-Transactions
If you have any questions regarding a specific listed transaction, a transaction that is substantially similarto a listed transaction, a transaction of interest, or another reportable transaction, or if you would like to
receive a copy of guidance published by the IRS, please contact us.
Foreign financial accounts. If you have a financial interest in, either directly or indirectly through an
entity you control, or have signature authority over a foreign financial account, including a bank account,brokerage account, mutual fund, unit trust, or other type of financial account, you may be required toprepare and file Form FinCEN 114 (FBAR) if the aggregate of the annual highest value of all foreignfinancial accounts exceeds $10,000 at any time during the calendar year.
If you or related entities have any significant foreign accounts, assets or the authority to sign on foreignarrangements for which you desire our assistance in filing, please bring these matters to our immediateattention to ensure timely filing of these reports. Account holders who do not comply with these reportingrequirements may be subject to significant civil penalties, criminal penalties, or both. We will not be liablefor any penalties, interest, tax, or other damages resulting from your failure to inform us of any foreignfinancial accounts described herein.
Cryptocurrency. Transactions involving cryptocurrency coins and tokens are subject to taxation. You areresponsible to inform us of any investments in or acceptance as payment of cryptocurrency coins ortokens. If you do not inform us of your transactions involving cryptocurrency coins and tokens, yourtaxable income may be calculated incorrectly, resulting in the potential assessment of interest andpenalties. We are not responsible for any interest, penalties, tax, or other damages related to your failureto inform us of your transactions involving cryptocurrency coins or tokens.
Given the new and emerging landscape of Blockchain technology enabled business models, existing taxlaw and regulation will often be inadequate to provide guidance on situations encountered. As such, wewill recommend tax treatment and strategies for any Blockchain technology related transactions that, inour judgement, represent the most tax efficient and compliant direction based on what is known at thetime of our advice. However, our recommendations will often be based on analogies and assumptionsthat may prove to be different from the views or subsequent guidance issued by governments, regulatorybodies and taxing authorities. It is possible that you will take positions that later need to be restructured,or that lead to additional tax and/or penalties based on changes or clarifications in the law. These risksare a consequence of doing business in an area where the rules are not tested.
ELECTRONIC TAX RETURN FILING AND PAYMENT
In most circumstances, we will file your federal tax return, extension forms, and potentially one or more of
your state tax returns electronically. It is your responsibility to timely return signed e-file authorizationform(s) to us in the manner we request. Failure to follow our instructions for signing and returning the e-
file authorization form(s) included with your tax filings to Crowe may result in our inability to timely file the
relevant tax form. You are responsible for any penalties and interest associated with forms filed late dueto such failure.
Crowe will provide a copy of your tax return for your review along with appropriate e-file authorizationforms, Electronic filing of your return will not affect your responsibility to review the return before it is
submitted, if you have questions or concerns about the electronic filing process, or the informationneeded to effectuate that process, please contact us.
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March 14, 2019iPic-Gold Class Holdings, LLC 5
You may request that any refund and/or payment be transmitted electronically. Crowe will not initiate anyelectronic refund or payment transaction without your written authorization in a form acceptable to eachrelevant taxing authority. Any authorization to initiate an electronic payment or refund on your behalf doesnot provide Crowe with any rights to your assets.
OTHER INFORMATION
The law provides various penalties that may be imposed when taxpayers understate their tax liability. Ifyou would like information on the amount or circumstances of these penalties, please contact us.
Although some professionals assigned to the engagement may have a Juris Doctor degree or an L.L.M.degree, Crowe and its personnel do not practice law and have not been engaged to provide any legaladvice. You acknowledge and agree that neither Crowe nor any of our personnel will be asked orengaged to provide any legal advice in providing any services to you.
Federal law generally prohibits us from disclosing your tax return information to third parties or from usingyour tax return information for non-return matters without your consent. The law provides certainexceptions including, but not limited to disclosures and uses in the normal course of rendering ourservices, whereby we may disclose or use your tax return information without obtaining separate consent.Crowe does utilize third-party service providers (including without limitation GoSystem Tax RS, CCHAxcess, etc.) when performing certain tax services.
For this engagement, our tax services are intended for the benefit and use of Client only. The tax serviceswill not be planned or conducted in contemplation of reliance by any other party or with respect to anyspecific transaction and are not intended to benefit or influence any other party, either to obtain credit or
for any other purpose. Therefore, items of possible interest to a third party may not be specificallyaddressed or matters may exist that could be assessed differently by a third party. The working papers forthis engagement are the property of Crowe and constitute confidential information.
FEES
We will bill you for our services an amount to include charges for professional time and other generalexpenses. The fees for the work product and services outlined in this letter will not exceed the lesser oftime incurred or $56,750 - $59,350 for the tax returns only; consulting fees may be additional based onthe paragraphs below. If additional state returns not listed in Appendix A are requested, an additional feeof $1.365 per return will be charged for each return prepared. We may issue an invoice for up to 50% ofthese fees upon execution of this letter and the remainder to be billed based on the schedule below.
Additionally, we may invoice you for actual out-of-pocket expenses (e.g. expedited delivery services,travel, technology charges, costs of processing your returns, etc.). Technology charges reflect ourestimate of the costs for technology and related support on this engagement. Invoices for our services willbe issued on an interim basis and payment is due within 30 days. If any amounts invoiced remain unpaid30 days after the invoice date, you agree that Crowe may, in its sole discretion, cease work until all suchamounts are paid or terminate this engagement. Please discuss any concerns over billing matters with usbefore we provide our services.
February 2019May 2019
$45,000TBD
Please note that due to the February 1.2018 IPO and re-organization of iPic Gold Class Entertainment.LLC as a disregarded entity, iPic Gold Class Holdings LLC is the new partnership filing entity. Therefore,we will file final returns for iPic Gold Class Entertainment, LLC for all taxing jurisdictions, as well as initialreturns in the same filing jurisdictions for the new entity iPic Gold Class Holdings, LLC. The associatedfees for the final iPic Gold Glass Entertainment, LLC Federal and State “NONE” returns for the yearended December 31,2018 will be billed for time incurred not exceed $15,000. However, if it is determined
that these returns will be more complex, we will advise you of any additional fees associated with thepreparation of the final iPic Gold Class entertainment, LLC returns at that time.
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iPic-Gold Class Holdings, LLC 6 March 14. 2019
Any additional fees incurred for compliance related issues regarding the specific cutoff method foradmittance of iPic Entertainment, Inc. and other ownership changes or equity shifts throughout the yearwill be billed for based on hours incurred by hourly rates. We will do our best to estimate and alert you of
any additional time incurred as we progress through the returns. Below are our current rates by level.
Partner / Director
Senior Manager
ManagerSenior Staff
Staff
$520 - $640
$350 - $490
$270 - $340
$150- $200
$ 80-$175
These fees do not consider the additional effort needed to comply with The Tax Cuts and Jobs Act of2017 (“TCJA"), If it is determined additional work is needed to comply with TCJA we will apprise you ofthe changes and arrange for appropriate fees before we invest significant professional time.
As the audit will be completed after our tax return preparation begins, any changes to our taxable incomecalculation, any significant change to the fact pattern, or any updates to the tax return workpapers will bebilled based on time and expense incurred at standard rates.
The fees outlined above are based on certain assumptions. Those assumptions may be incorrect due toincomplete or inaccurate information provided, or circumstances may arise under which we must performadditional work, which in either case will require additional billings for our services. Examples of suchcircumstances include, but are not limited to:
Changing tax return requirementsNew professional standards or regulatory requirementsErroneous or incomplete recordsNew or unusual transactions
Changes in your organizational structure or size due to merger and acquisition activity or otherevents
Agreed-upon level of preparation and assistance not providedNumerous revisions to your informationLack of availability of appropriate personnel during fieldwork
Additionally, accommodating requests to reschedule without reasonable notice may result in additionalbillings for our services, changes to our assigned staffing and changes to established deadlines.
Due to such potential changes in circumstance, we reserve the right to revise our fees. However, if such achange in circumstances arises or if some other significant change occurs that causes our fees to exceedour estimate, we will advise management. Further, these fees do not consider any time that might benecessary to assist you in the implementation or adoption of new or existing tax requirements that mayapply.
Our estimate of fees for the tax return preparation includes limited research with respect to proper taxreturn disclosure and presentation. Additionally, we typically encounter minor technical research that isdone in connection with the preparation of most tax returns. However, the above fee estimate does notinclude significant tax research with respect to non-recurring items and other matters of tax significancethat may arise in the course of preparation. As items of this nature arise, we will apprise you of the natureof the matter and arrange for appropriate fees before we invest significant professional time.
In the event this engagement is terminated before the delivery of all requested work product or services,you will be liable for all fees accrued and any expenses incurred through the date of termination. Fees willbe based upon time incurred through the date of termination at the rates set forth in this engagementletter. If rates are not reflected in the engagement letter or the project has been predicated upon a flat feebasis, such fees will be calculated at Crowe's then standard rates. You agree that we will not beresponsible for your failure to meet government and other deadlines, for any penalties or interest that may
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iPic-Gold Class Holdings, LLC 7 March 14, 2019
be assessed against you resulting from your failure to meet such deadlines, and for any other damages(including but not limited to consequential, indirect, lost profits, or punitive damages) incurred as a resultof the suspension or termination of our services.
Our fees are exclusive of taxes or similar charges, as well as customs, duties or tariffs, imposed inrespect of the Services, any work product or any license, all of which Client agrees to pay if applicable orif they become applicable (other than taxes imposed on Crowe’s income generally), without deductionfrom any fees or expenses invoiced to Client by Crowe.
ADDITIONAL TAX SERVICES
We welcome the opportunity to consult with your management frequently on matters of tax law and taxcompliance that are permitted under applicable independence rules. In order to efficiently assistmanagement as such issues arise, we have compiled a list of services that we can provide. By signingthis letter, you agree that management may engage Crowe to perform the services listed below if andwhen management determines that such services are needed. The fees for such additional services will
be based on our hourly billing rates plus expenses or as otherwise mutually agreed upon between us.This section does not address services that would impair independence such as valuation services orservices related to your accounting records or financial statements.
Assistance with tax examinations and tax authority notices, including tax research, responses totax authority requests, correspondence with tax authorities, and additional or amended returns
required as a result of the examinations or notices.Preparation, review, research or consultation related to additional tax returns and tax forms not
enumerated elsewhere in this letter that are subsequently determined to be needed for the tax
periods covered by this letter.Amended tax returns and returns to carry back losses or credits.
Research and consultation regarding the tax consequences and related tax compliancerequirements to the Company of new or proposed tax legislation, tax authority guidance, taxauthority actions, or regulatory authority guidance or actions.
Research and consultation regarding the tax consequences and related tax compliancerequirements regarding compensation to employees or directors.
Research and consultation regarding your payment or reporting obligations for tax informationreporting, payroll taxes, sales and use taxes, property taxes, and excise taxes.Research and consultation to assist management in their understanding of relevant tax law andtax compliance implications of the Company’s contemplated mergers, acquisitions, or capitalraising activities.
You may periodically ask us to provide other tax related services that would not impair our independenceunder applicable independence rules. The Audit Committee or its designee will pre approve such servicesin accordance with your pre-approval policy and such services will be described in a separateengagement letter.
ACCOUNTANT/CLIENT PRIVILEGE
You should be aware that, in limited situations, information discussed with members of Crowe who are
federally authorized tax practitioners or their agents for the purpose of obtaining our advice on tax mattersmay be privileged from disclosure in any non-criminal tax matters before the Internal Revenue Service
and in non-criminal proceedings in Federal court that stem from matters before the Internal Revenue
Service, if the United States is a party to the proceedings. Because you are solely responsible formanaging the recognition, establishment and maintenance of the confidentiality privilege, you must notifyus if you wish to invoke the confidentiality privilege and we will cooperate with your reasonable andproper instructions relating to the confidentiality privilege. Circumstances may arise under which you maywish to divulge or have Crowe divulge privileged information to other parties. You should be aware thatsuch disclosure can result in a waiver of the privilege. Accordingly, if you wish us to divulge suchinformation, we will require you to provide us in advance with written authority to do so. In addition, if it is
ultimately determined that a significant purpose of the tax matter was to avoid or evade any U.S. federal
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iPic-Gold Class Holdings, LLG 8 March 14. 2019
income tax, you should be aware that the privilege under Section 7525 of the Internal Revenue Code will
not apply to any communications between you and Crowe.
In the event that we receive a request from a third-party, including the IRS, (including, but not limited to, a
subpoena, summons or discovery demand or request) calling for the production of privileged information,we will notify you and will follow your reasonable instructions regarding any third-party requests for such
material before we disclose same as may be required under applicable laws or rules. You agree to holdus harmless from and be responsible for our fees associated with compliance in conjunction with anyexpenses (including attorney fees, court costs, costs incurred by outside advisors and any other costimposed whether by way of penalty or otherwise) incurred by us as a result of your assertion of theprivilege or your direction to Crowe to assert the privilege on your behalf or in the event that Crowe will
determine that it is required by applicable law or rules to assert the privilege without having receiveddirection from you.
MISCELLANEOUS
For purposes of this Miscellaneous section, the Acceptance section below, and all of the CroweEngagement Terms, “Client" will mean the entity(ies) defined in the first paragraph of this letter and will also
include all related parents, subsidiaries, and affiliates of Client who may receive or claim reliance upon anyCrowe deliverable.
Crowe will provide the services to Client under this Agreement as an independent contractor and not asClient’s partner, agent, employee, or joint venturer under this Agreement, Neither Crowe nor Client will have
any right, power or authority to bind the other party.
This engagement letter agreement (the “Agreement”) reflects the entire agreement between the partiesrelating to the services (or any reports, deliverables or other work product) covered by this Agreement. Theengagement letter and any attachments (including without limitation the attached Crowe EngagementTerms) are to be construed as a single document, with the provisions of each section applicable throughout.This Agreement may not be amended or varied except by a written document signed by each party. Itreplaces and supersedes any other proposals, correspondence, agreements and understandings, whetherwritten or oral, relating to the services covered by this letter, and each party agrees that in entering this
Agreement, it has not relied on any oral or written representations, statements or other information notcontained in or incorporated into this Agreement. Any non-disclosure or other confidentiality agreement isreplaced and superseded by this Agreement. Each party shall remain obligated to the other party under allprovisions of this Agreement that expressly or by their nature extend beyond and survive the expiration ortermination of this Agreement, If any provision (in whole or in part) of this Agreement is found unenforceableor invalid, this will not affect the remainder of the provision or any other provisions in this Agreement, all of
which will continue in effect as if the stricken portion had not been included. This Agreement may beexecuted in two or more actual, scanned, emailed, or electronically copied counterparts, each and all ofwhich together are one and the same instrument. Accurate transmitted copies (transmitted copies arereproduced documents that are sent via mail, delivery, scanning, email, photocopy, facsimile or otherprocess) of the executed Agreement or signature pages only (whether handwritten or electronic signature),will be considered and accepted by each party as documents equivalent to original documents and will bedeemed valid, binding and enforceable by and against all parties. This Agreement must be construed,governed, and interpreted under the laws of the State of Illinois, without regard for choice of law principles.
We are pleased to have this opportunity to serve you, and we look forward to a continuing relationship. If the
terms of this letter and the attached Crowe Engagement Terms are acceptable to you, please sign belowand return one copy of this letter at your earliest convenience. Please contact us with any questions orconcerns.
(Signature Page follows)
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iPic-Gold Class Holdings, LLC 9 March 14, 2019
ACCEPTANCE
I have reviewed the arrangements outlined above and in the attached ‘Crowe Engagemerrt Terms,’ and 1accept on behalf of the Client the terms and conditions as stated. By signing below, I represent andwarrant that I am authorized by Client to accept the terms and conditions as stated.
IN WITNESS WHEREOF, iPic-Gold Class Entertainment, LLC and Crowe have duly executed thisengagement tetter effective the date first written above.
iPtc-Gold rnent, LLC Crowe LLPV,
SignafureSignature .
Cindy Kushner
Printed NamePrinted Name
Partner
TitleTffle
1, March 14, 2019
DateDati
THE AUDIT COMMITTEE OR THOSE CHARGED WITH GOVERNANCE APPROVAL:
The Audit Committee or those charged with governance have reviewed the services and Crowe
Engagement Terms described in this letter and evaluated the services pursuant to the iPic-Gold ClassEntertainment, LLC policies. After considering all relevant factors, the Audit Committee or those chargedwith governance hereby approve hiring Crowe to provide the services described above.
Authorized representative of the Audit Committee or those charged with governance:
t7SlQriSfure
Printed Name
Title
/ / 97
Date
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iPic-Gold Class Holdings, LLC 10 March 14. 2019
Crowe Engagement Terms
Crowe wants Client to understand the terms under which Crowe provides its services to Client and the basisunder which Crowe determines its fees. These terms are part of the Agreement and apply to all servicesdescribed in the Agreement as well as all other services provided to Client (collectively, the “Services"), unless
and until a separate written agreement is executed by the parties for separate services. Any advice provided byCrowe is not intended to be, and is not, investment advice.
CLIENT’S ASSISTANCE - For Crowe to provide Services effectively and efficiently, Client agrees to provideCrowe timely with information requested and to make available to Crowe any personnel, systems, premises,records, or other information as reasonably requested by Crowe to perform the Services. Access to suchpersonnel and information are key elements for Crowe’s successful completion of Services and determinationof fees. If for any reason this does not occur, a revised fee to reflect additional time or resources required byCrowe will be mutually agreed. Client agrees Crowe will have no responsibility for any delays related to a delayin providing such information to Crowe. Such information will be accurate and complete, and Client will informCrowe of all significant tax, accounting and financial reporting matters of which Client is aware.
PROFESSIONAL STANDARDS - As a regulated professional services firm, Crowe must follow professionalstandards when applicable, including the Code of Professional Conduct of the American Institute of Certified Public
Accountants (“AICPA") and, to the extent applicable, the Public Company Accounting Oversight Board (PCAOB).Thus, if circumstances arise that, in Crowe’s professional judgment, prevent it from completing the engagement,Crowe retains the right to take any course of action permitted by professional standards, including declining to
express an opinion or issue other work product or terminating the engagement.
REPORTS - Any information, advice, recommendations or other content of any memoranda, reports,deliverables, work product, presentations, or other communications Crowe provides under this Agreement(“Reports"), other than Client’s original information, are for Client’s internal use only, consistent with the
purpose of the Services. Client will not rely on any draft Report. Unless required by an audit or other attestationprofessional standard, Crowe will not be required to update any final Report for circumstances of which we
become aware or events occurring after delivery.
CONFIDENTIALITY - Except as otherwise permitted by this Agreement or as agreed in writing, neither Crowenor Client may disclose to third parties the contents of this Agreement or any information provided by or on
behalf of the other that ought reasonably to be treated as confidential and/or proprietary. Client use of anyCrowe work product will be limited to its stated purpose and to Client business use only. However, Client andCrowe each agree that either party may disclose such information to the extent that it; (i) is or becomes publicother than through a breach of this Agreement, (ii) is subsequently received by the recipient from a third partywho, to the recipient's knowledge, owes no obligation of confidentiality to the disclosing party with respect to
that information, (iii) was known to the recipient at the time of disclosure or is thereafter created independently,(iv) is disclosed as necessary to enforce the recipient's rights under this Agreement, or (v) must be disclosedunder applicable law, regulations, legal process or professional standards.
THIRD PARTY PROVIDER - Crowe may use a third-party provider in providing Services to Client, which mayrequire Crowe to share Client confidential information with the provider. If Crowe uses a third-party provider,Crowe will enter into a confidentiality agreement with the provider to require the provider to protect theconfidentiality of Client's confidential information, and Crowe will be responsible to Client for maintaining its
confidentiality. The limitations on Client’s remedies, vis-d-vis Crowe, in this Agreement will also apply to anysubcontractors.
CLIENT-REQUIRED CLOUD USAGE - If Client requests that Crowe access files, documents or otherinformation in a cloud-based or web-accessed hosting service or other third-party system accessed via theinternet, including, without limitation iCIoud, Dropbox, Google Docs, Google Drive, a data room hosted by athird-party, or a similar service or website (collectively. “Cloud Storage”), Client will confirm with any third-parties assisting with or hosting the Cloud Storage that either such third-party or Client (and not Crowe) is
responsible for complying with all applicable laws relating to the Cloud Storage and any information containedin the Cloud Storage, providing Crowe access to the information in the Cloud Storage, and protecting theinformation in the Cloud Storage from any unauthorized access, including without limitation unauthorizedaccess to the information when in transit to or from the Cloud Storage, Client represents that it has authority to
provide Crowe access to information in the Cloud Storage and that providing Crowe with such access complieswith all applicable laws, regulations, and duties owed to third-parties.
Case 19-11739-LSS Doc 433-3 Filed 10/23/19 Page 11 of 16
iPic-Gold Class Holdings, LLC 11 March 14,2019
DATA PROTECTION - If Crowe holds or uses Client information that can be linked to specific individuals whoare Client's customers ("Personal Data"), Crowe will treat it as confidential as described above and complywith applicable US state and federal law and professional regulations (including, for financial institution clients,the objectives of the Interagency Guidelines Establishing Information Security Standards) in disclosing or usingsuch information to carry out the Services. Crowe has implemented and will maintain physical, electronic and
procedural safeguards reasonably designed to (i) protect the security, confidentiality and integrity of thePersonal Data, (ii) prevent unauthorized access to or use of the Personal Data, and (iii) provide proper disposalof the Personal Data (collectively, the “Safeguards”). Client warrants (i) that it has the authority to provide thePersonal Data to Crowe in connection with the Services, (ii) that Client has processed and provided thePersonal Data to Crowe in accordance with applicable taw, and (iii) will limit the Personal Data provided toCrowe to Personal Data necessary to perform the Services. To provide the Services, Client may also need toprovide Crowe with access to Personal Data consisting of protected health information, financial accountnumbers, Social Security or other government-issued identification numbers, or other data that, if disclosedwithout authorization, would trigger notification requirements under applicable law ("Restricted Personal Data"),In the event Client provides Crowe access to Restricted Personal Data, Client will consult with Crowe on
appropriate measures (consistent with legal requirements and professional standards applicable to Crowe) toprotect the Restricted Personal Data, such as: deleting or masking unnecessary information before making itavailable to Crowe, using encryption when transferring it to Crowe, or providing it to Crowe only during on-sitereview on Client's site. Client will provide Crowe with Restricted Personal Data only in accordance withmutually agreed protective measures. Otherwise, Client and Crowe agree each may use unencryptedelectronic media to correspond or transmit information and such use will not in itself constitute a breach of anyconfidentiality obligations under this Agreement.
GENERAL DATA PROTECTION REGULATION COMPLIANCE - If and to the extent that Client providespersonal data to Crowe subject to the European Union General Data Protection Regulation (‘'GDPR"). then in
addition to the requirements of the above Data Protection section, this section will apply to such personal dataC'EU Personal Data”). The parties agree that for purposes of processing the EU Personal Data, (a) Client willbe the “Data Controller" as defined by the GDPR, meaning the organization that determines the purposes andmeans of processing the EU Personal Data; (b) Crowe will be the "Data Processor” as, defined by GDPR,meaning the organization that processes the EU Personal Data on behalf of and under the instructions of the
Data Controller; or (c) the parties will be classified as otherwise designated by a supervisory authority with
jurisdiction. Client and Crowe each agree to comply with the GDPR requirements applicable to its respectiverole. Crowe has implemented and will maintain technical and organizational security safeguards reasonablydesigned to protect the security, confidentiality and integrity of the EU Personal Data. Client represents it has
secured all required rights and authority, including consents and notices, to provide such EU Personal Data to
Crowe, including without limitation authority to transfer such EU Personal Data to the U.S. or other applicableCountry or otherwise make the EU Personal Data available to Crowe, for the duration of and purpose of Croweproviding the Services. The types of EU Personal Data to be processed include name, contact information, title,and other EU Personal Data that is transferred to Crowe in connection with the Services. The EU Personal
Data relates to the data subject categories of individuals connected to Client, Client customers, Client vendors,and Client affiliates or subsidiaries (“Data Subjects”). Crowe will process the EU Personal Data for the followingpurpose: (x) to provide the Services in accordance with this Agreement, (y) to comply with other documentedreasonable instructions provided by Client, and (z) to comply with applicable law. in the event of a Crowebreach incident in connection with EU Personal Data in the custody or control of Crowe, Crowe will promptlynotify Client upon knowledge that a breach incident has occurred. Client has instructed Crowe not to contact
any Data Subjects directly, unless required by applicable lav/. In the event that a supervisory authority withjurisdiction makes the determination that Crowe is a data controller, Client will reasonably cooperate with
Crowe to enable Crowe to comply with its obligations under GDPR. Crowe v/ill reasonably cooperate withClient in responding to or addressing any request from a data subject, a supervisory authority v/ith jurisdiction,or the Client, to the extent necessary to enable Client to comply with its obligations under GDPR as the DataController. Client will promptly reimburse Crowe for any out-of-pocket expenses and professional time atCrowe’s then-current hourly rates. Client will provide prompt written notice to Crowe (with sufficient detailedinstructions) of any data subject request or other act that is required to be performed by Crowe as the DataProcessor on behalf of Client as the Data Controller. Crowe shall promptly delete or procure the deletion of anyEU Personal Data after the cessation of any Services involving the processing of Client’s EU Personal Data.Notwithstanding the forgoing, Crowe may retain a copy of the EU Personal Data as permitted by applicable law
or professional standards, provided that such EU Personal Data remain subject to the terms of this Agreement,
Case 19-11739-LSS Doc 433-3 Filed 10/23/19 Page 12 of 16
iPic-Goid Class Holdings, LLC 12 March 14, 2019
INTELLECTUAL PROPERTY - Crowe may use ideas, concepts, methodologies, data, software, designs,utilities, tools, models, techniques, systems, Reports, or other know-how that it develops, ov/ns or licenses("Materials") in performing the Services. Crowe retains all intellectual property rights in the Materials (includingany improvements or knowledge developed while performing the Services), and in any working paperscompiled in providing the Services, but not in the Client information reflected in them. Upon payment for
Services and subject to the other terms of this Agreement, Client will use Reports, as well as any Materialstherein, only to the extent necessary and permitted under this Agreement.
LEGAL AND REGULATORY CHANGE - Crowe may periodically communicate to Client changes in laws, rulesor regulations. However, Client has not engaged Crowe, and Crowe does not undertake an obligation, toadvise Client of changes in (a) laws, rules, regulations, industry or market conditions, or (b) Client’s ownbusiness practices or other circumstances (except to the extent required by professional standards). The scopeof Services and the fees for Services are based on current laws and regulations. If changes in laws orregulations change Client's requirements or the scope of the Services, Crowe’s fees will be modified to amutually agreed amount to reflect the changed level of Crowe's effort.
PUBLICATION - Client agrees to obtain Crowe’s specific permission before using any Report or Crowe workproduct or Crowe's firm name in a published document, and Client agrees to submit to Crowe copies of suchdocuments to obtain Crowe’s permission before they are filed or published.
CLIENT REFERENCE - From time to time Crowe is requested by prospective clients to provide references forCrowe service offerings. Client agrees that Crowe may use Client’s name and generally describe the nature of
Crowe's engagement(s) with Client in marketing to prospects, and Crowe may also provide prospects withcontact information for Client personnel familiar with Crowe’s Services.
NO PUNITIVE OR CONSEQUENTIAL DAMAGES - Any liability of Crowe will not include any consequential,special, incidental, indirect, punitive, or exemplary damages or loss, nor any lost profits, goodwill, savings, or
business opportunity, even if Crowe had reason to know of the possibility of such damages.
LIMIT OF LIABILITY - Except where it is judicially determined that Crowe performed its Services withrecklessness or willful misconduct, Crowe’s liability will not exceed fees paid by Client to Crowe for the portionof the work giving rise to liability. A claim for a return of fees paid is the exclusive remedy for any damages.This limit of liability will apply to the full extent allowed by law, regardless of the grounds or nature of any claimasserted, including, without limitation, to claims based on principles of contract, negligence or other tort,fiduciary duty, warranty, indemnity, statute or common lav^. This limit of liability will also apply after thisAgreement.
INDEMNIFICATION FOR THIRD-PARTY CLAIMS - In the event of a legal proceeding or other claim broughtagainst Crowe by a third party, except where it is judicially determined that Crowe performed Services with
recklessness or willful misconduct. Client agrees to indemnify and hold harmless Crowe and its personnelagainst all costs, fees, expenses, damages and liabilities, including attorney fees and any other fees or defensecosts, associated with such third-party claim, relating to or arising from any Services performed or work productprovided by Crowe that Client uses or discloses to others or this engagement generally. This indemnification is
intended to apply to the full extent allowed by law, regardless of the grounds or nature of any claim, liability, or
damages asserted, including, without limitation, to claims, liability or damages based on principles of contract,negligence or other tort, fiduciary duty, warranty, indemnity, statute or common law. This indemnification will
also apply after termination of this Agreement.
NO TRANSFER OR ASSIGNMENT OF CLAIMS - No claim against Crowe, or any recovery from or againstCrowe, may be sold, assigned or otherwise transferred, in whole or in part.
TIME LIMIT ON CLAIMS - In no event will any action against Crowe, arising from or relating to thisengagement letter or the Services provided by Crowe relating to this engagement, be brought after the earlierof 1) two (2) years after the date on which occurred the act or omission alleged to have been the cause of the
injury alleged; or 2) the expiration of the applicable statute of limitations or repose.
Case 19-11739-LSS Doc 433-3 Filed 10/23/19 Page 13 of 16
iPic-Gold Class Holdings, LLC 13 March 14, 2019
RESPONSE TO LEGAL PROCESS - If Crowe is requested by subpoena, request for information, or throughsome other legal process to produce documents or testimony pertaining to Client or Crowe’s Services, andCrowe is not named as a party in the applicable proceeding, then Client will reimburse Crowe for its
professional time, plus out-of-pocket expenses, as well as reasonable attorney fees, Crowe incurs inresponding to such request.
MEDIATION - If a dispute arises, in whole or in part, out of or related to this engagement, or after the date of
this agreement, between Client or any of Client’s affiliates or principals and Crowe, and if the dispute cannot besettled through negotiation. Client and Crowe agree first to try, in good faith, to settle the dispute by mediationadministered by the American Arbitration Association, under its mediation rules for professional accounting and
related services disputes, before resorting to litigation or any other dispute-resolution procedure. The results of
mediation will be binding only upon agreement of each party to be bound. Costs of any mediation will beshared equally by both parties. Any mediation will be held in Chicago, Illinois.
JURY TRIAL WAIVER - FOR ALL DISPUTES RELATING TO OR ARISING BETWEEN THE PARTIES, THEPARTIES AGREE TO WAIVE A TRIAL BY JURY TO FACILITATE JUDICIAL RESOLUTION AND TO SAVE
TIME AND EXPENSE. EACH PARTY AGREES IT HAS HAD THE OPPORTUNITY TO HAVE ITS LEGAL
COUNSEL REVIEW THIS WAIVER. THIS WAIVER IS IRREVOCABLE, MAY NOT BE MODIFIED EITHER
ORALLY OR IN WRITING. AND APPLIES TO ANY SUBSEQUENT AMENDMENTS. RENEWALS, ORMODIFICATIONS TO THIS AGREEMENT. IN THE EVENT OF LITIGATION, THIS AGREEMENT MAY BEFILED AS WRITTEN CONSENT TO A BENCH TRIAL WITHOUT A JURY. HOWEVER, ANDNOTWITHSTANDING THE FOREGOING, IF ANY COURT RULES OR FINDS THIS JURY TRIAL WAIVER TO
BE UNENFORCEABLE AND INEFFECTIVE IN WAIVING A JURY. THEN ANY DISPUTE RELATING TO ORARISING FROM THIS ENGAGEMENT OR THE PARTIES’ RELATIONSHIP GENERALLY WILL BE
RESOLVED BY ARBITRATION AS SET FORTH IN THE PARAGRAPH BELOW REGARDING
“ARBITRATION.”
ARBITRATION - If any court rules or finds that the JURY TRIAL WAIVER section is not enforceable, then anydispute between the parties relating to or arising from this Agreement or the parties' relationship generally will
be settled by binding arbitration in Chicago, Illinois (or a location agreed in writing by the parties). Any issues
concerning the extent to which any dispute is subject to arbitration, or concerning the applicability,interpretation, or enforceability of any of this Section, will be governed by the Federal Arbitration Act andresolved by the arbitrator(s). The arbitration will be governed by the Federal Arbitration Act and resolved by thearbitrator(s). Regardless of the amount in controversy, the arbitration will be administered by JAMS, Inc.(“JAMS”), pursuant to its Streamlined Arbitration Rules & Procedures or such other rules or procedures as theparties may agree in writing. In the event of a conflict between those rules and this Agreement, this Agreementwill control. The parties may alter each of these rules by written agreement. If a party has a basis for injunctiverelief, this paragraph will not preclude a party seeking and obtaining injunctive relief in a court of properjurisdiction. The parties will agree within a reasonable period of time after notice is made of initiating thearbitration process whether to use one or three arbitrators, and if the parties cannot agree within fifteen (15)business days, the parlies will use a single arbitrator. In any event the arbitrator(s) must be retired federaljudges or attorneys with at least 15 years commercial law experience and no arbitrator may be appointedunless he or she has agreed to these procedures. If the parties cannot agree upon arbitrator(s) within an
additional fifteen (15) business days, the arbitrator(s) will be selected by JAMS. Discovery will be permitted onlyas authorized by the arbitrator(s), and as a rule, the arbitrator(s) will not permit discovery except upon a showingof substantial need by a party. To the extent the arbitrator(s) permit discovery as to liability, the arbitrator(s) will
also permit discovery as to causation, reliance, and damages. The arbitrator(s) will not permit a party to take
more than six depositions, and no depositions may exceed five hours. The arbitrator(s) will have no power tomake an award inconsistent with this Agreement. The arbitrator(s) will rule on a summary basis where possible,including without limitation on a motion to dismiss basis or on a summary judgment basis. The arbitrator(s) mayenter such prehearing orders as may be appropriate to ensure a fair hearing. The hearing will be held within
one year of the initiation of arbitration, or less, and the hearing must be held on continuous business days untilconcluded. The hearing must be concluded within ten (10) business days absent written agreement by theparties to the contrary. The time limits in this section are not jurisdictional. The arbitrator(s) will applysubstantive law and may award injunctive relief or any other remedy available from a judge. The arbitrator(s)may av^ard attorney fees and costs to the prevailing party, and in the event of a split or partial award, thearbitrator(s) may award costs or attorney fees in an equitable manner. Any award by the arbitrator(s) will be
accompanied by a reasoned opinion describing the basis of the award. Any prior agreement regardingarbitration entered by the parties is replaced and superseded by this agreement. The arbitration will be governedby the Federal Arbitration Act. 9 U.S.C. §§ 1 et seq., and judgment upon the award rendered by the
Case 19-11739-LSS Doc 433-3 Filed 10/23/19 Page 14 of 16
14 March 14. 2019iPic-Gold Class Holdings, LLC
arbitrator(s) may be entered by any court having jurisdiction thereof. All aspects of the arbitration \will be treatedby the parties and the arbitrator(s) as confidential.
NOTIFICATION OF NON-LICENSEE OWNERSHIP (For California Engagements) - Crowe ("the Firm") andcertain owners of the Firm are licensed by the California State Board of Accountancy. However, the Firm hasowners not licensed by the California State Board of Accountancy who may provide Services under thisagreement. If Client has any questions regarding licensure of the personnel performing Services under thisengagement, please do not hesitate to contact Crowe.
NON-SOLICITATION - Each party acknowledges that it has invested substantially in recruiting, training and
developing the personnel who render services with respect to the material aspects of the engagement (“KeyPersonnel"). The parties acknowledge that Key Personnel have knowledge of trade secrets or confidentialinformation of their employers that may be of substantial benefit to the other party. The parties acknowledgethat each business would be materially harmed if the other party was able to directly employ Key Personnel.Therefore, the parties agree that during the period of this Agreement and for one (1) year after its expiration or
termination, neither party will solicit Key Personnel of the other party for employment or hire the Key Personnelof the other party without that party's written consent unless hiring or engaging party pays to the other party a
fee equal to the hired or engaged Key Personnel’s compensation for the prior twelve-month period with theother party.
CROtA/E AND EQUAL OPPORTUNITY - Crowe abides by the principles of equal employment opportunity,including without limitation the requirements of 41 CFR 60-741.5(a) and 41 CFR 60-300.5(a). These regulationsprohibit discrimination against qualified individuals based on their status as protected veterans or individuals with
disabilities, and prohibit discrimination against all individuals based on their race, color, religion, sex, or national
origin. Moreover, these regulations require that covered prime contractors and subcontractors take affirmativeaction to employ and advance in employment individuals without regard to race, color, religion, sex, nationalorigin, protected veteran status or disability. Crowe also abides by 29 CFR Part 471, Appendix A to Subpart A.
The parties agree that the notice in this paragraph does not create any enforceable rights for any firm,organization, or individual.
CROWE GLOBAL NETWORK - Crowe LLP and its subsidiaries are independent members of Crowe Global, aSwiss organization. “Crowe" is the brand used by the Crowe Global network and its member firms, but it is not a
worldwide partnership. Crowe Global and each of its members are separate and independent legal entities and do
not obligate each other. Crowe LLP and its subsidiaries are not responsible or liable for any acts or omissions of
Crowe Global or any other Crowe Global members, and Crowe LLP and its subsidiaries specifically disclaim anyand all responsibility or liability for acts or omissions of Crowe Global or any other Crowe Global member. CroweGlobal does not render any professional services and does not have an ownership or partnership interest in
Crowe LLP or any other member. Crowe Global and its other members are not responsible or liable for any actsor omissions of Crowe LLP and its subsidiaries and specifically disclaim any and all responsibility or liability foracts or omissions of Crowe LLP and its subsidiaries. Visit www.crowe.com/disclosure for more information about
Crowe LLP, its subsidiaries, and Crowe Global.
Case 19-11739-LSS Doc 433-3 Filed 10/23/19 Page 15 of 16
15iPic-Gold Class Holdings, LLC March 14, 2019
Appendix AiPic-Gold Class Holdings, LLC
Tax Return Compliance
iPic-Gold Class Entertainment, LLC
iPic Gold Class Holdings, LLC Tax Year Ended: December 31, 2018
Federal
Arizona
California
California
California
Florida
MarylandIllinois
New JerseyNew York
New York
Wisconsin
Form 1065
Form 165
Form 568
Form 3522
Form 3536
Form F-1065
Form 510
Form IL-1065
Form NJ-1065
Form lT-204
Form IT-204-LL
Form 3
Tax Year Ended: December 31, 2018iPic Texas, LLC
Form 05-102
Form 05-158
Texas
Texas
iPic Media, LLC Tax Year Ended: December 31, 2018
California
California
Form 568
Form 3522
Case 19-11739-LSS Doc 433-3 Filed 10/23/19 Page 16 of 16
Exhibit C
DeclaY•ation
DOCS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 1 of 63
IN THE UNITED STATES BANKRUPTCY COURTFOR THE DISTRICT OF DELAWARE
In re: Chapter 11
iPic-Gold Class Entertainment LLC, et al.,l Case No. 19-11739 (LSS)
Debtors. (Jointly Administered)
DECLARATION OF CINDY B. KUSHNER IN SUPPORT OFII~~B'I'OI~S' APPI.ICr~Tl~O1~T ~4R ~RD~E~ A.~I1'I'I-~QI~IZII~G (I) r!'~IL~ I~E'~'~l~Ti~llTOF CRO~'UE LAP A~ TAX ~~RVICE~ PROVIDER TO THE DEBTORS A1o1DDEBTORS IN POSSESSION, NUNC PRO TUNC TO PETITION DATE,AND (II) GRANTING A PARTIAL WAIVER OF LOCAL RULE 2016-2
I, Cindy B. Kushner, being duly sworn, state the following under penalty of perjury:
I am a Partner at Crowe LLP ("Crowe") and certified public accountant. I am
duly authorized to make this declaration (the "Declaration") on behalf of Crowe and submit this
Declaration in accordance with sections 327(a) and 328(a) of title 11 of the United States Code
(the ̀ Bankruptcy") and Rule 2014(a) of the Federal Rules of Bankruptcy Procedure (the
"Bankruptcy Rules") in connection with the application (the "Application") of the above-
captioned debtors (the "Debtors"), seeking an order approving the retention of Crowe as tax
services provider pursuant to sections 327(a) and 328(a) of the Bankruptcy Code and effective as
of the Petition Date.
2. Unless otherwise stated in this Declaration, I have personal knowledge of the
facts set forth herein and, if called as a witness, I would testify thereto. Crowe will file
supplemental declarations with the Court to the extent that any information disclosed herein
' The Debtors in these chapter 11 cases, along with the last four digits of each Debtor's federal tax identification
number, as applicable, are: iPic Entertainment Ina (9582); iPic-Gold Class Entertainment, LLC (4684); iPic Gold
Class Holdings LLC (6315); iPic Media, LLC (0150); iPic Texas, LLC (N/A); and Delray Beach Holdings, LLC
(1035). The Debtors' pt•incipat place of business is 433 Plaza Real, Suite 335, Boca Raton, FL 33432.
1DOGS DE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 2 of 63
requires subsequent amendment or modification upon Crowe completion of further analysis or as
additional creditor information becomes available to it.
Cro~ve's Quati~cations
3. Crowe is the eighth largest accounting firm in the United States, operating 32
offices throughout the country. Crowe is affiliated with Crowe Global, which provides financial
auditing, tax, accounting and other professional services worldwide and operates in more than
400 cities throughout the vvorl~. Crowe has extensive exper?ence an~1 knowledge in all aspects of
financial auditing, tax, and accounting and has extensive experience in the bankruptcy and
restructuring process. Crowe is well versed in providing tax services to financially troubled
entities, including debtors in possession. Accordingly, the Debtors believe that Crowe is well
qualified to provide it with the tax services contemplated by the Engagement Letter and this
Application.
4. Crowe has also provided tax advisory services to debtors in numerous large
bankruptcy cases, including: In re Mattress Firm, Inc., Case No. 18-12241 (CSS) (Bankr. D. Del.
Nov. 26, 2018); In re Hobbico, Inc., Case No. 18-10055 (KG) (Bankr. D. Del. Feb. 6, 2018); In
re Vitamin World, Inc., Case No. 17-11933 (KJC) (Bankr. D. Del. Nov. 13, 2017); In re Gen.
Wireless Ops., Inc. dba Radioshack, Case No. 17-10506 (BLS) (Bankr. D. Del. Apr. 19, 2017);
In re FirstFed Fin. Corp., Case No. 10-12927 (Bankr. C.D. Cal. July 22, 2010); In re Taylor,
Bean &Whitaker Mortg. Corp., Case No. 09-07047 (JAF) (Banlcr. M.D. Fla. May 25, 2010); In
re Circuit City Stores, Inc., Case No. 08-35653 (KRH) (Bankr. E.D. Va. Mar. 11, 2010); and In
re IndyMac Bancorp., Case No. 08-21752 (Bankr. C.D. Cal. Mar. 30, 2009).
5. Crowe has provided the Debtors with tax services prior to the Petition Date. As a
result, Crowe has acquired a significant amount of knowledge of the Debtors and their business,
2DOCS D1225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 3 of 63
and has developed familiarity with the Debtors' financial, tax, and accounting affairs and related
matters. Likewise, in providing those services, Crowe has worked closely with the Debtors'
management and other advisors. Accordingly, Crowe has the experience, expertise, and
specifically relevant knowledge regarding the Debtors that will assist it in providing effective
and efficient services in these Chapter 11 Cases.
Set•vices to Be Rendered
6. Crowe wil_1_ perform servi~~s fir the Debtors in connection with the preparation of
federal and state income tax returns and other professional services as follows:2
(a) Preparation of the federal and state returns for the Debtors.
(b) Preparation of any necessary tax return filing extensions.
(c) Advice regarding any quarterly estimated tax payments for tax
year 2019.
(d) Response to notices received from the IRS Identity Theft Division
related to the 2018 tax year that is needed from the IRS to process
the 2018 Form 1065, partnership return filed on behalf of certain
debtors ("IRS Identity Theft Notice").
(e) Provide such other services to the Debtors as inay be necessary to
complete the state and federal tax returns and remain in tax
compliance resulting from the above-captioned bankruptcy case, as
to be agreed to by Crowe and the iPic Debtors.
~~I11j)~I13atI0Y1
4. The Debtors request approval for Crowe to be compensated pursuant to the
Engagement Letter, including on a flat fee basis for preparation of federal and state returns for
the Debtors and on an hourly basis for certain advisory services. Crowe will be paid a flat fee
2 The description of the services listed herein is a sutlimary. Certain of the services agreed to be provided by Crowe
are set forth in the Engagement Letter attached as Exhibit B to the Application.
3DOCS D~:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 4 of 63
of $68,061 for finalizing the preparation and filing of the tax returns, plus reimbursement for
out-of-pocket expenses such as photocopying and postage.
5. For the bulk of its work in this case, Crowe will be employed by the Debtors to
perform the highly-specialized tasks of preparing and filing tax returns. For this work, Crowe
will not be compensated based upon time and effort expended, but instead on a fixed fee basis
for finalizing the tax returns.
6. r`or certain lax acivisoty services, including general advisory services regarding
tax compliance in connection with the Debtors' bankruptcy, the IRS Identity Theft Notice and
other tax advisory work to be performed by Crowe, Crowe will be compensated on an hourly
basis as follows:3:
Partner /Director $550 - $680Senior Manager $370 - $520Manager $290 - $335Senior Staff $155 - $205Staff $80 - $185
7. The hourly rates charged by Crowe professionals differ based on the level and
area of specialized expertise of the professionals involved. The table above reflects the range of
hourly fees charged by Crowe professionals, broken down by category of professional.
8. For any tax advisory work falling outside the flat fee for filing tax returns, Crowe
intends to apply to the Court for the allowance of compensation for services rendered and
reimbursement of actual and necessary expenses incurred in accordance with the applicable
provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, any additional
procedures that have been or may be established by the Court, and the guidelines established by
3 Crowe's hourly rate for various professionals have increased. since the date of the Engagement Letter and the
current rates for all hourly wot•k provided to the Debtors during the course of this bankruptcy case are set forth
herein.
4DOCS D1:225263.1 39566!002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 5 of 63
the Office of the United States Trustee regarding submission and approval of fee applications.
Crowe has agreed to accept as compensation such sums as may be allowed by the Court. Crowe
understands that interim and final fee awards are subject to approval by the Court.
9. I understand that the Debtors believe that the terms and conditions of Crowe's
employment are reasonable and comparable to terms generally required by tax advisors of a
similar stature for comparable engagements. Given the numerous issues that Crowe may be
required to address, Crowe's commitment to the variable level oI dine anti eI`l`ort necessary to
address all such issues as they arise, and the market prices for Crowe's services for
engagements of this nature, the Debtors agree that the fee structure and other terms of
engagement, which was the product of arm's-length negotiations, are reasonable under the
standards set forth below.
10. Consistent with Crowe's ordinary practice and as is customary in the industry,
Crowe does not ordinarily maintain contemporaneous time records in one-tenth hour increments
or otherwise provide or conform to a schedule of hourly rates for its various professionals.
11. Accordingly, if the Court grants the Application, Crowe will maintain records in
summary format as to the services rendered for the Debtors, including descriptions of such
services, the time expended in providing those services, and the individuals who provided
services, and Crowe will maintain records sufficient to support all actual, necessary costs and
expenses for which Crowe seeks reimbursement from the Debtors.
12. All such records maintained by Crowe will be presented with Crowe's interim and
final fee applications, when such fee applications are filed with this Court. To the extent that
Crowe would otherwise be required by the Bankruptcy Code, the Bankruptcy Rules, the Local
Rules, any guidelines regarding submission and approval of fee applications, any order entered
in these Chapter 11 Cases establishing procedures for interim compensation and reimbursement
5DOGS DE225263.139566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 6 of 63
of expenses of professionals or any other applicable order of the Court to submit more detailed
time records, the Debtors respectfully request that this Court waive such requirements;
provided, howeveN, that, at the Court's or the U.S. Trustee's request, Crowe will present to the
Court or the U.S. Trustee, as applicable, records (in summary format) that contain reasonably
detailed descriptions of those services provided to the Debtors.
Cro~ve's Disinterestedness
13. In connection with the preparation of this Declaration, Crowe is in the process of
reviewing the list of potential parties in interest that Crowe received from the Debtors' master
conflicts list (the "Parties in Interest") in the attached Schedule 1. Crowe will supplement any
necessary disclosures as necessary. Given the size of Crowe and the breadth of its client base, it
is possible that Crowe may now or in the future be retained by one or more of the Potential
Parties-in-Interest in unrelated matters. Crowe will continue to analyze any additional Potential
Parties-in-Interest that become involved in these proceedings and it will promptly supplement
this disclosure to the Court for any engagements by additional Potential Parties-in-Interest.
14. Based on the results of this search conducted to date, to the best of my
knowledge, neither myself, Crowe, nor employees, insofar as I have been able to ascertain
based on the procedures employed in the conflicts search (a) has any connection with the
Debtors, any of the Parties in Interest, the U.S. Trustee, or any person employed in the Office of
the U.S. Trustee or (b) represents an interest that is materially adverse to the interest of the
Debtors' estates or any class of creditors or equity security holders, by reason of any direct or
indirect relationship to, connection with or interest in, the Debtors or for any other reason of
which I know or about which I have been informed, with respect to the services to be performed
6DOGS DI;225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 7 of 63
pursuant to the Engagement Letter or the Application, except as disclosed or otherwise
described herein.
15. To the best of my knowledge, and based on the results of Crowe's conflicts search
to date, Crowe is a "disinterested person" within the meaning of section 101(14) of the
Bankruptcy Code, in that, except as otherwise set forth herein, its Professionals:
a. are not creditors, equity security holders or insiders of the Debtors;
~;. are not and were not, within t~uo years before the date of the filing of the
Debtors' chapter 11 petitions, a director, officer or employee of the
Debtors; and
c. do not have an interest materially adverse to the interest of the 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, or for
any other reason.
16. Crowe (including its professionals) may have in the past represented, may
currently represent, and likely in the future will represent, Parties in Interest of the Debtors in
connection with matters unrelated to the Debtors and these chapter 11 cases.
17. To the best of my knowledge, information, and belief after reasonable inquiry,
other than as disclosed in this Declaration, neither I, Crowe, nor any of its employees
participating in or connected with Crowe's engagement with the Debtors: (i) is related to the
Debtors or any other party in interest herein, the U.S. Trustee for• the District of Delaware or
anyone employed in the Office of the U.S. Trustee's for; (ii) has any connection with or holds
or represents any interest adverse to the Debtors, their estates, their creditors, or any other Party
in Interest or their respective attorneys in the matters on which Crowe is proposed to be
retained; or (iii) has advised any Party in Interest in connection with these chapter 11 cases.
Additionally, Crowe does not believe that any relationship that Crowe or any of our
professionals or employees participating in or connected with Crowe's engagement with the
7DOGS DL225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 8 of 63
Debtors may have with any Party in Interest in connection with any unrelated matter will
interfere with or impair Crowe's representation of the Debtors in these chapter 11 cases.
18. In light of the number of the Debtors' creditors, Parties in Interest, and potential
additional parties in interest, neither I nor Crowe are able conclusively to identify all potential
relationships at this time, and we reserve the right to supplement this disclosure as additional
relationships come to our attention. In particular, among other things, Crowe may have
relationships v~ith persons who are beneficial owners ~ f Pa.rtie in Interest and ~ersc~n~ whose
beneficial owners include Parties in Interest or persons who otherwise have relationships with
Parties in Interest. Moreover, Crowe employees may have relationships with Parties in Interest,
persons that may become parties in interest in these cases, and/or persons that have business
relationships with the Debtors, are competitors of the Debtors, or that are customers of the
Debtors. If any new relevant facts or relationships are discovered or arise, Crowe will use
reasonable efforts to identify such further developments and will file promptly a supplemental
declaration, as required by Bankruptcy Rule 2014(a).
19. In the one year prior to the Petition Date, the Debtors paid Crowe $655,956.00 in
fees and expenses. As of the Petition Date, Crowe was owed $146,377.00 on account of
prepetition services.
20. Based on the conflicts search conducted to date and described herein, to the best
of my knowledge and insofar as I have been able to ascertain, (a) Crowe is a "disinterested
person" within the meaning of section 101(14) of the Bankruptcy Code, as required by section
327(a) of the Bankruptcy Code, and does not hold or represent an interest adverse to the
Debtors' estates and (b) Crowe has no connection to the Debtors, their creditors, or their related
parties, except as may be disclosed herein.
DOGS DE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 9 of 63
Pursuant to 28 U.S.C. § 1746, I declare under penalty of perjury that the foregoing is true
and correct.
Dated: October 23, 2019 By: /s/Cindy KushnerCindy B. KushnerCrowe LLP
9DOGS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 10 of 63
Schedule 1
Listing of Parties-in-Interest Re~~ie~~~ed forCurrent and Recent Former Relationships
ALCOHOL DIST. .net -EFT ALCOHOL DIST. Deep Ellum
ALCOHOL DIST. 512 Brewing Company ALCOHOL DIST. Delille Cellars
ALCOHOL DIST. A & B Imports ALCOHOL DIST. Desert Rock Industries LLC
ALCOHOL DIST. Ace Beverage ALCOHOL DIST. Double Eagle
ALCOHOL DIST. Action Wine ALCOHOL DIST. Duckhorn Wine Company
ALCOHOL DIST. Adelbert's ALCOHOL DIST. Eagle Brands
ALCOHOL DIST. Alliance Bev ALCOHOL DIST. Elgin Bev
ALCOHOL DIST. Allied C3everage ALCOHOL DIST. Elliott Bay Distributing Co.
ALCOHOL DIST. Ambrosia Selections LLC Inc
ALCOHOL DIST. Ambrosia Wine ALCOHOL DIST. Empire Merchants, LLC
ALCOHOL DIST. American NW ALCOHOL DIST. Epic Wines
ALCOHOL DIST. Anheuser Busch ALCOHOL DIST. Euclid Bev
ALCOHOL DIST. Austin Beerworks ALCOHOL DIST. Favorite Brands LLC
ALCOHOL DIST. Austin Specialty Foods, LLC ALCOHOL DIST. Fedway Associates
ALCOHOL DIST. Badger Liquor ALCOHOL DIST. Flood Dist
ALCOHOL DIST. Bearded Fox Brewing ALCOHOL DIST. Frank-Lin Beverage
Company ALCOHOL DIST. Gallo Wine NJ
ALCOHOL DIST. Beauchamp Dist ALCOHOL DIST. Glazer's Inc
ALCOHOL DIST. Beer Capital Distributing, ALCOHOL DIST. Glazers Inc.
Inc. ALCOHOL DIST. Gold Coast
ALCOHOL DIST. Beerstream LlC ALCOHOL DIST. Golden Eagle
ALCOHOL DIST. Ben E. Keith ALCOHOL DIST. Goody Liquors, Inc.
ALCOHOL DIST. Blue Ribbon ALCOHOL DIST. Harbor Distributing, LLC
ALCOHOL DIST. Blue Spirits Distilling ALCOHOL DIST. Heartland Beverage, LLC
ALCOHOL DIST. Breakthru ALCOHOL DIST. Henry Wine
ALCOHOL DIST. Breakthru Bev IL ALCOHOL DIST. Hensley Phoenix
ALCOHOL DIST. Brown Dist ALCOHOL DIST. Heritage Wine
ALCOHOL DIST. Bushnell Craft LlC ALCOHOL DIST. Houston Dist
ALCOHOL DIST. Capital Husting Company, ALCOHOL DIST. Hunterdon Brewing
Inc.- Company,LLC
ALCOHOL DIST. Capitol Wright ALCOHOL DIST. International
ALCOHOL DIST. Cazanove ALCOHOL DIST. Jeroboam, Inc.
ALCOHOL DIST. City Bev Arlington ALCOHOL DIST. Johnson Brothers Berverage
ALCOHOL DIST. City Bev-Markham Inc.
ALCOHOL DIST. Click Wholesale ALCOHOL DIST. Kozol Bros
ALCOHOL DIST. Columbia Dist ALCOHOL DIST. Lagniappe LLC
ALCOHOL DIST. Cordon Select ALCOHOL DIST. Lakeshore Bev
ALCOHOL DIST. Country Vintner ALCOHOL DIST. Live Oak Brewing Co.-
ALCOHOL DIST. CRAFT BEER GUILD ALCOHOL DIST. Louis Glunz Beer
DISTRIBUTING OF NY ALCOHOL DIST. Louis Glunz Wines, Inc.
ALCOHOL DIST. D.Bertoline &Sons Inc ALCOHOL DIST. Manhattan Beer
ALCOHOL DIST. David Mayfield Selections ALCOHOL DIST. Maverick
LLC ALCOHOL DIST. Metal Monkey Brewing, LLC
2DOCS DL225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 11 of 63
ALCOHOL DIST. Mission Beverage Co. ALCOHOL DIST. Union Beer
ALCOHOL DIST. MPWS Co. LLC ALCOHOL DIST. Vehrs, Inc.
ALCOHOL DIST. Noble Wines ALCOHOL DIST. Victory Wine
ALCOHOL DIST. Northern Eagle Beverage Co ALCOHOL DIST. Vine Craft
ALCOHOL DIET. NW Beverages/Odom Corp ALCOHOL DIET. Vino Nobile Inc
ALCOHOL DIST. NW Beverges LLC/Click ALCOHOL DIST. Virtuoso
Wholesale ALCOHOL DIST. Windy City
ALCOHOL DIST. Oak Beverage Inc. ALCOHOL DIST. Wine Warehouse
ALCOHOL DIST. Opici Family (American BD) ALCOHOL DIST. Winebow
ALCOHOL DIST. Opici Wine ALCOHOL DIST. Winebow Inc
ALCOHOL DIST. Pacific Edge Wine &Spirits ALCOHOL DIST. Young's Market-AZ
of AZ ALCOHOL DIST. Young's Market-CA
ALCOHOL DIST. Pacific Edge Wine &Spirits Bank JPMorgan Chase
of CA Class Action Claimants Adams Employment
ALCOHOL DIST. Peerless Beverage Counsel
ALCOHOL DIST. Pilchuck Dist Class Action Claimants KJT Law Group LLP
ALCOHOL DIST. Pioneer Wine CLASS B EQUITY ABDOLALI HASHEMI
ALCOHOL DIST. Premier Bev CLASS B EQUITY AG INVESTMENTS LIMITED
ALCOHOL DIST. Pure Wine Company PARTNERSHIP
ALCOHOL DIST. Quail Dist CLASS B EQUITY ALEXANDER HASHEMI
ALCOHOL DIST. Quench Fine Wines- AZ IRREV INV TRUST
ALCOHOL DIST. Rainwater Bev CLASS B EQUITY DARRYL THEODORE
ALCOHOL DIST. Regal Wine Co LEVERSUCH
ALCOHOL DIST. Republic FV CLASS B EQUITY HASHEMI HOLDINGS LLC
ALCOHOL DIST. Republic Houston CLASS B EQUITY HAYIEY HASHEMI IRREV
ALCOHOL DIST. Republic Nat'l INV TRUST
ALCOHOL DIST. Republic Nat'I-Austin CLASS B EQUITY HBK ENTERTAINMENT LLC
ALCOHOL DIST. Revolver Brew CLASS B EQUITY JAMES GRIER LEE JR
ALCOHOL DIST. Schamberger. CLASS B EQUITY JMAQ ENTERTAINMENT LLC
ALCOHOL DIST. Selected Brands DIST.s CLASS B EQUITY JOHN J QUINN 111
ALCOHOL DIST. Sigel's Bev CLASS B EQUITY JOSE UNCEIN
ALCOHOL DIST. Silver Eagle DIST.s Houston, CLASS B EQUITY KEVIN G QUINN
LLC CLASS B EQUITY LILY HASHEMI IRREV INV
ALCOHOL DIST. SKI Wholesale Beer Corp TRUST
ALCOHOL DIST. Southern Glazer's CLASS B EQUITY MESSINA LIVING TRUST
ALCOHOL DIST. Southern Glazers IL DTD 9/20/2001
ALCOHOL DIST. Southern Glazer's TX CLASS B EQUITY PVR LIMITED
ALCOHOL DIST. Southern Wine-AZ CLASS B EQUITY QUINN ENTERTAINMENT
ALCOHOL DIST. Southern Wine-CA LLC
ALCOHOL DIST. Southern Wine-WA CLASS 6 EQUITY RAHIM HASHEMI
ALCOHOL DIST. Spec's Wines CLASS B EQUITY RANDI D SCHWARTZ
ALCOHOL DIST. Stacole/Winebow DECLARATION OF
ALCOHOL DIST. Stoller TRUST
ALCOHOL DIST. Stone Brewing CLASS B EQUITY REGAL/ATOM HOLDINGS
ALCOHOL DIST. Tenzing A Wine And Spirits LLC
Company COGS 2dor Gourmet Ice LLC
ALCOHOL DIST. Twin Liquors COGS A & L Cesspool Service Corp
DOCS DE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 12 of 63
COGS A Better Pour LLC COGS CandyWarehouse.com Inc.
COGS A New Dairy, Inc. COGS Lassie's LLC
COGS Ace-Endico Corp COGS Cawoods Produce Inc.
COGS Adams, Burch LLC COGS CBC Specialty Beverage
COGS Agri Exotic Trading, Inc. COGS Central Welding Supply Co.,
COGS Airgas National Carbonation Inc.
COGS Airgas Southwest Inc. COGS Charlie's Produce corp
COGS Airgas USA COGS Cheese Store of Beverly
COGS AlanDale, LLC Mllls
COGS Albert Uster Imports, Inc. COGS Chef's Garden, Inc.
COGS All Beverage and More LLC COGS Chefs' Produce Dallas, Inc.
COGS All City Cot L.L.C. COGS Chefs' Produce Houston Inc.
COGS All Espresso Service COGS Chefs' Warehouse Mid-
COGS All Things Olive, LLC Atlantic, LLC
COGS Allied Gases &Welding COGS Chefs' Warehouse Midwest,
Supplies, Inc. LLC
COGS American Compressed COGS Chefs' Warehouse of
Gases Inc. Florida, LLC
COGS Ammirati, Inc. COGS Chefs' Warehouse West
COGS Apple Ice Coast, LLC
COGS Arizona Bread Company COGS China Mist -Nationwide
COGS Arizona Propane of Gourmets of AZ
Glendale COGS Coastal Sunbelt Produce
COGS Armitage Ice LLC COGS Coca Cola Bottling
COGS Arrow Ice LLC COGS Coca-Cola
COGS Autumn Olive Farms LLC COGS Coffee Roaster Of Arizona,
COGS Avenue Gourmet Inc.
COGS AZ Iceman COGS Compartes
COGS Aztec Specialty COGS Congressional Seafood
COGS Bacchus Importers LLC Company
COGS Baldor Specialty Foods COGS Cookshack, Inc.
COGS Balthazar Bakery COGS Corfini Gourmet Inc.
COGS Bar Harbor Seafood Inc COGS Coyote Gasket PLC
COGS Bellissimo Holdings LLC COGS Creations in Cuisine
COGS Better Beverages, Inc. Catering
COGS Big Geyser Inc COGS Creative Desserts, Inc.
COGS Bindi North America COGS Crow Farm LLC
COGS Bittercube, LLC COGS Custom Coffee Plan
COGS Border Springs Farm LLC COGS Dairyland USA Corp
COGS Breadbar, LLC COGS Damascus Bakery OPCO LLC
COGS Brothers Produce of Austin COGS D'Artagnan LLC
COGS Brothers Produce, Inc COGS Deanan Gourmet Popcorn
COGS Bush Brothers Provisions COGS DeBragga
Company COGS Di Pasquale's Espresso,
COGS Cactus Corn Events, LLC Coffee &Tea
COGS Cake Box Co. COGS DiMare Fresh, Inc.
COGS Candy's Cake Pops COGS Dry Soda Company
DOCS DE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 13 of 63
COGS Dye Carbonic
COGS EK Beverage Company
COGS Emergency Ice
COGS Empire Baking Company
COGS Epicure Imports, Inc.
COGS Epicurean Foods
COGS Equator Estate Coffees &
Teas Inc.
COGS Espressoboss Inc.
COGS Essential Baking Company,
Inc.
COGS European Imports, Inc.
COGS Everfresh Juice Company
COGS Extreme Steam, LLC
COGS Fells Point WholesaleMeats, Inc.
COGS Floyd Peterson Co., Inc.
COGS Forever Propane Sales &
Service, Inc.
COGS Fort Lauderdale IceCompany
COGS FreshPoint Arizona
COGS FreshPoint Dallas Inc.
COGS FreshPoint South Florida
COGS FreshPoint South Texas-AUSTIN
COGS Fruit And VegetableSupreme
COGS Fulton Stall Market
COGS Gabriella's Desserts
COGS Garage Coffee LLC
COGS Garrett Popcorn
COGS Gelato Fino Desserts, Inc.
COGS Get Fresh Produce
COGS Gilmore Liquid Air Company
COGS Gina's Homemade LLC
COGS Ginger People
COGS Global RestaurantEquipment &Supplies
COGS Globex America
COGS Gold Crust Baking Co, Inc.
COGS Gold Medal Products-Chicago
COGS Gourmet Food -Houston
COGS Gourmet Foods -Austin
COGS Gourmet Pops dba AZ Pops
COGS Gran Cafe de la Parroquia
COGS Grand Avenue Produce Co.,
Inc.
COGS Grand Canyon FoodsInternational LLC
COGS Great Lakes Coca-Cola
COGS Great Lakes Coca-ColaDistribution
COGS Greco &Sons Of Wisconsin
COGS Greco and Sons of Illinois
COGS Groundwork Coffee Co.
COGS GWB, LLC
COGS Halperns' Steak and
Seafood Company
COGS Hancock's Bakery
COGS Hardie's Fresh Foods-AUSTIN
COGS Hardie's Fresh Foods-FAIRVIEW
COGS Hardie's Fruit &Vegetable
Co-Houston LP
COGS Helget Gas Products
COGS Highland Baking Company
COGS Hill Country Dairies, Inc
COGS Hooray Puree Inc.
COGS HR Produce and Catering
COGS Ice Works
COGS IL Laboratorio Del Gelato
COGS Imperial Flavors Beverage
Company
COGS Independent Seafoods
COGS Interbay Food Company,
LLC
COGS International Gourmet
Foods, Inc.
COGS Island Oasis FrozenBeverage Co., Inc.
COGS Italfoods Inc
COGS J. Kings Food ServiceProfessionals
COGS J.Q. Dickinson Salt Works,
LLC
COGS J.Vrola
COGS J.Vrola - NJ Corp
COGS J.W. Goodliffe &Son
COGS JAX Beverage Solutions
COGS Jayshree Holdings Inc.
COGS 1FC International Inc.
DOCS DE2252631 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 14 of 63
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
COGS
JJ McDonnell & Co Inc. COGS Nikki 's Popcorn Co. LLC
Joe Coffee-Jagar Two LLC COGS North Star Seafood, Inc.
John's Market Corporation COGS Northern Neck Fresh Fruits
Jonathan Robins Bakery COGS Nosh Away Inc.
Juice Core, LLC COGS Nothing Bundt Cal<es -
Just Desserts USA Inc. Fairview
K & M Foodservice COGS Nothing Bundt Cakes
KarenKays Cakes, LLC McKinney
Keany Produce Company COGS NuCO2
Kernel Season's LLC COGS Old School Bread
Kilwins Milwaukee COGS Original Popcorn House
Bayshore COGS Pacific Coast Fruit Company
Kraftsmen Bakers 1 LTD COGS Pacific Food Importers Inc
L.A. Specialty Corp COGS ('acific Seafood-Arizona
LaFrieda Meats, Inc. COGS Panevino, LLC
Larry Kline COGS Pasadena Baking Company
Lavazza Premium Coffees COGS Perfect Foods, Inc
Corp COGS Petrossian Distribution, Inc.
Leaven & RM Bakery COGS PinkaBella Cupcakes
Libfeld Inc DBA Wrap0le' COGS Popcorn Factory
Lindsay Foods Inc. COGS Popcorn Palace
Lobster Place Wholesale Div COGS Popcornopolis
Ma'amoul Shop LLC COGS Premier Bakers Inc.
Mac & Co COGS Premier Meat Company
Mac Carb, Inc. COGS Premier Produce LLC
Marky's COGS Prime Line DIST.s, Inc.
Marrazzo That's Amore Inc. COGS Primo Specialty Foods LLC
Martin Prefered Foods COGS Pritzlaff Wholesale Meats,
Marvel Produce LLC Inc.
Matheson Tri-Gas Inc. COGS Profish, LTD
Meats by Linz, Inc. COGS Propane Taxi
Melissa's/World Variety COGS Qcom Gourmet Foods
Produce Inc. COGS R.L. Irwin Mushrooms Co.
Metropolitan Meat Seafood COGS Rader Foods, Inc.
Micro Man DIST.s, Inc. COGS Rancho Gordo New World
Millenium Vending Specialty Foods
Moorenko's Ice Cream COGS Rare Tea Cellar Inc.
Mount Hope Wholesale, COGS Real Soda in Real Bottles,
inc. Ltd
Mozzarita Inc. COGS Red Barn Produce, Inc.
Murray's Cheese, LLC COGS Reel Popcorn
Natural Brands, Inc. COGS Republic of Tea
New England Wholesale, COGS Restaurant Tea Service, Inc.
LLC COGS Riviera Produce Corp
New Frontier Bison, LLC COGS RM Bakery LLC
Newport Meat Company COGS Rockenwagner Bakery
Nice Tomatoes, LLC COGS Ron Ben-Israel Cakes, Inc.
DOCS D~225263.139566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 15 of 63
COGS Ronnie's Ice Company COGS Trophy Cupcakes, LLC
COGS Salumeria Biellese LLC COGS True World Foods Chicago
COGS Samuels and Son Seafood LLC
Co. COGS True World Foods Dallas,
COGS Santa Monica Seafood LLC
COGS Savory Gourmet Inc. COGS True World Foods DC LLC
COGS Scottsdale Specialty LLC COGS True World Foods Los
COGS Sea Port Products Angeles LLC
COGS Seafood Wholesalers, Ltd COGS True World Foods Miami
COGS Select Foods LLC
COGS Slow Dough Bread Co. COGS True Worid Foods NY LLC
COGS So Much Good Inc. COGS True World Foods Phoenix
COGS Sona Far Hills Seafood LLC
COGS Southcoast Fish company COGS True Worid Foods Seattle
of Broward, LLC LLC
COGS Sovrana Trading COGS Trufflin -La Truffe De Dee
Corporation Dee
COGS Specialty Food Source COGS Turano Baking Company
COGS Springfield Farm COGS Twin Springs Fruit Farm
COGS Stachowski Brand COGS U.S. Foods
Charcuterie COGS Underwest Donuts
COGS Star Ice &Fuel LLC COGS Up Top Acres
COGS Starbucks Coffee Company COGS Uptown Bake &Brew LLC
COGS Stock Yards Phoenix COGS V. Marchese Inc.
COGS Sugarfina Inc COGS Victoria L'Originale
COGS Sunbelt Imports Inc. Company
COGS Superior Seafood Company COGS Vigilante Coffee Roasters
COGS Supreme Lobster and COGS Villa Dolce
Seafood Co. COGS Vistar -ATLANTA
COGS Swede Farms Inc. COGS Vistar -DALLAS
COGS Sweet! Candy Shop LLC COGS Vistar -Philadelphia
COGS SWERVE, LLC COGS War Shore Oyster
COGS Swire Coca-Cola, USA Company, LLC
COGS Swirl of Wisconsin, LLC COGS West Coast Ice Provisions
COGS Sysco COGS West Coast Prime Meats,
COGS Talbert's Ice &Beverage LLC
Service COGS Western Propane Services,
COGS TapRm-JB-NY DIST.s, Inc Inc.
COGS Testa Produce, inc. COGS White Water LLC
COGS Texas Coffee Traders COGS Wild Edibles Inc.
COGS Texas Toffee Queen, LLC COGS Woolco Foods Inc
COGS The Icee Company Corp COGS Worldwide Produce Inc
COGS The New World Bakery, Inc. CONST A. Grant Thornbrough &
COGS Tom Cat Bakery Inc. Associates
COGS Triar Seafood Company CONST A. Zahner Company
COGS Trickling Springs Creamery, CONST A.P. Keaton, Inc
LLC CONST A.R. Mays Construction
DOGS DE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 16 of 63
CONST A+ Beverage Solutions CONST Bengford, Patrick
CONST Aaron Brothers Inc. CONST Bergman KPRS LLC
CONST Abrahams Oriental Rugs CONST Blackpointe Group, Inc.
CONST Access by Design inc. CONST Bliss & Nyitray, Inc.
CONST Acoustic Innovations Inc. CONST Borders, Inc.
CONST Acurio Latticeworks CONST Botanical Elegance-NCB
CONST AD Architectural CONST Brentano, Inc.
Developers CONST Bryan Kurth
CONST Addison Art Gallery CONST BuilderGuru Contracting,
CONST Advanced Systems Inc.
Company CONST Builders Choice Permitting,
CONST Affinity Painting Company Inc.
Inc. CONST Bumblebeelovesyou
CONS? Aida's Magic Touch Inc. CONST Burch Fabrics
CONST Airtight Networks, Inc. CONST Buro Happold Conulting
CONST Alderson Engineering, Inc. Engineers PC
CONST Alexander's Mobility CONST C.C. Leathers Inc.
Services CONST CA Remodeling and Design
CONST All On Stage Productions CONST Cali Bamboo LLC
CONST Allied Molded Products, LLC CONST California Access Scaffold,
CONST Alumitech-JP Enterprise & LLC
Consulting CONST California Waters, LLC
CONST American Construction CONST Callahan Digital Cinerma,
Investigations Ltd Inc.
CONST American Decal Company CONST Capitol Light -Rexel USA, Inc
CONST American Tropical Signs and CONST Cascade Coil Drapery, Inc
Services LLC CONST Castelli Art Framing
CONST America's Fine Art Installers CONST Catalonia Plates, Inc.
CONST Amisco Industries Ltd CONST Caton Consulting Inc.
CONST APS 2000, Inc. CONST Caulfield &Wheeler, Inc.
CONST Arc-Com Fabrics, Inc. CONST CDI Enterprises
CONST Architex International CONST Ceramic Matrix
CONST ARM Architect, PA CONST Ceramic Technics Ltd
CONST Armor Active CONST Chairmasters, Inc.
CONST Arteriors Home- CONST Champion Electrical
CONST Artesano Iron Works Contracting, LLC
CONST Assertive Security Srvcs & CONST Chandler Signs, LP, LLP
Consult Inc CONST Chavez, Raul M.
CONST Astek Inc. CONST CIH and Environmental
CONST Atlantic Engineering Labs of Consultants, Inc.
NY, Inc. CONST Cinema Lighting
CONST Atlas Carpet Mills, Inc. Corporation
CONST Avirom &Associates, Inc. CONST CinemaWorx Ltd
CONST Awnings Of Hollywood CONST City Lighting Products
CONST Baron Media Solutions Denver
CONST BearKat Wood CONST City Of Atlanta
CONST Beeler Construction Inc. CONST City of Delray Beach
DOGS DE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 17 of 63
CONST City of Irvine
CONST Cleaning Systems, Inc.
CONST Clinton &Associates, PC
CONST Comnet Communications,
LLC
CONST Concepto Modern Living
CONST Concertex, LLC
CONST Control Point Associates,
Inc.
CONST County of Orange
CONST Creative Woodwork of
Miami Inc.
CONST CTE CAL, Inc.
CONST C7E CAL, Inc.-USA 00000195
CONST Curtain Solutions
CONST D & B Tile DIST.s
CONST Daltile
CONST DAO Design Inc.
CONST DCI Signs &Awnings
CONST Decor Team, LLC
CONST Decorative Landscape and
Lawn Care, LLC
CONST Dedon, Inc.
CONST Della Porta, Ward &
Associates
CONST Design &Construction
Center
CONST Designer Plumbing &Air,
Inc.
CONST Designmaster Furniture,
Inc.
CONST DesignTex Group Inc.
CONST Development Design
Group, Inc.
CONST Dialectic, Inc.
CONST Diersen Welding &
Fabrication, LLC
CONST Digital Skink
CONST Dimensional Innovations
CONST Discount Equipment Int'-
DE
CONST Dixie Blueprint Services, Inc.
CONST Doorpro-USA, Inc.
CONST Duggal Visual Solutions Inc.
CONST Dunay, Miskel, and
Backman, LLP
CONST Duralee Fabrics
CONST DVP Fabrics, Inc.
CONST E&K Vintage Wood
CONST ECD Design/Accessibility
Ltd.
CONST Eide Industries, Inc.
CONST Elitis Inc.
CONST Embedded Processor
Designs, Inc.
CONST Empire Office Inc
CONST EnviroDesign, Inc.
CONST Eomac Ltd
CONST Ernest Neuman Studios LLC
CONST Express Permitting Service
CONST EXp-Sign Corp
CONST Eykon Design Resources
CONST Fabricut, Inc.
CONST Farrey's Wholesale
Hardware Co Inc;
CONST FatCap, LLC
CONST Federal Heath Sign
Company, LLC
CONST Fein Brothers
CONST Finfrock Construction, Inc.
CONST Fireplace &Verandah
CONST Flat Tech Inc.
GONST Ford Van Lines, Inc.
CONST Forms +Surfaces, Inc.
CONST Fresno Fence Inc
CONST Fulton County Health
Department
CONST Gar Products
CONST Gasser Chair Co, Inc.
CONST GD Autiomated Window
Treatments
CONST Geis Buliding Products, Inc.
CONST Gerner Kronick + Valcarcel,
CONST GHD Inc.
CONST Giles, Victoria
CONST Glasstilestore.com
CONST Global Equipment Company
CONST Global Views
CONST GMB Lighting &Trading LLC
CONST Grainger
CONST Green Turtle Americas, Ltd
CONST Greenpoint Building
Technologies, Inc.
CONST Griffith International Inc.
DOCS D~225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 18 of 63
CONST Griplock Systems, LLC CONST Karen Hanlon Design, Inc.
CONST GSky Plant Systems, Inc CONST Kartell US Inc.
CONST GST Manufacturing LTD CONST KED, Inc. DBA Dahl Glass
CONST H.D. Buttercup CONST Kettal North America Inc
CONST Hammerton, Inc. CONST KEYSTONE BROS
CONST Hang It Right CONST Keystone Marble &Granite
CONST Harman Group, Inc. Inc.
CONST Harris Fire Protection, Inc. CONST Kimley-Horn and
CONST Hart-Lines, Inc. Associates, Inc.
CONST Hertz Equipment Rental CONST King of Pavers Corp
Corporation CONST Kistler McDougall Corp
CONST High Point Seating, LLC CONST Koroseal Interior Products
CONST Hirsch/Green Group
Transportation CONST L.A. Design Inc.
Consulting CONST LaBruna Construction Inc.
CONST Hi-Tech Roofing &Sheet CONST Langan Engineering and
Metal Inc. CONST Langer Electric Company
CONST Hood Depot International CONST Larry Chynces Building
Inc Contractor, Inc.
CONST Hospitality Services CONST L'Atelier Rouge, Inc.
CONST HVAC Associates, Inc. CONST LBI Professional
CONST (Craft Furniture Resources, Engineering, LLC. Corp
LLC CONST LBR Plumbing &Heating
CONST IEWC Inc. Corp.
CONST In Situ Creative, LLC CONST Lee Industries Inc.
CONST intech Construction LLC CONST Legacy Food Service Design,
CONST Interior Woodworking LLC.
Specialist Inc. CONST Lewis Theatrical
CONST International Treescapes Installations, Inc.
LLC CONST Life Safety Systems, Inc.
CONST ISA International Inc. CONST Lilitab
CONST Island City Traders CONST Lippert Tile Company, Inc.
CONST J. Source CONST US Painting and Drywall,
CONST JANUS et Cie LLC
CONST Jim &Alex's Everything CONST Longitude Surveyors LLC
Concrete LLC C CONST LPA Inc
CONST JLF Collections CONST Luxury Illumination
CONST JMG Security Systems, Inc. CONST Mac Faucets, LLC
CONST John the Greek Painting Inc. CONST MacKenzie Engineering &
CONST Johnson Structural Group, Planning, inc.
Inc. CONST Majestic Mirror &Frame
CONST Jones Sign Co, Inc CONST Majilite Corporation
CONST Jonny Appleseed CONST Mall Silks
Landscaping, Inc. CONST Marble Systems
CONST Jrb Services of SFL LLC CONST March Associates
CONST Justin David Textiles, LTD Construction Inc.
CONST Kalisher CONST Marshall Best Security of FL
DOCS DI;225263.139566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 19 of 63
CONST Masland Carpets CONST Outfront Media LLC Corp
CONST Matrix Structural Engineers CONST Pacesetter Personnel
CONST Maven Foodservice Group Services
Inc. CONST Pacific Carpets, Inc.
CONST MaxiGraphics, Inc. CONST Pacific Garage Doors &
CONST MC Electric Gates Inc.
CONST MDC Wallcoverings CONST Pacific Traffic Control Inc.
CONST Mercury Permits Inc. CONST Page Contracting, LLC
CONST MET Laboratories, Inc. CONST PALECEK IMPORTS INC
CONST Meyda Lighting CONST Panyu Corp. dba Kannoa
CONST Meyer Consulting CONST Parkway Construction &
Engineers, Inc. Assoc.
CONST MiamiView of South Florida CONST Pattison Sign Group Inc.
LLC CONST Pearson Management
CONST Micro Matic USA, Inc. Group, Inc.
CONST Mike Stilkey LLC CONST Permitting Consultants LTD
CONST Milrose Consultants Inc. CONST Perspective Glass Company,
CONST Mindo-USA, Inc. Inc
CONST Miranda, Emily CONST PeterTunney Experience of
CONST Moki Mobility, Inc. New York LLC
CONST Momentum Group CONST PGAL Corp
CONST Moonshine Lamp CONST Phillip Jeffries LTD
CONST MOORE & GILES INC. CONST Phillip Johnson, Inc.
CONST Moore Twining Associates, CONST Phillips Collection, Inc.
inc. CONST Phoenician Arts S.A.R.L.
CONST Mooring Recovery Services, CONST Phoenix Day
inc. CONST Pinecrest Development, LLC
CONST Motivo Furniture CONST Pineda, Daniel Argueta
CONST Mount Rose Contractors, CONST PlanGrid Inc.
LLC CONST Plush Fabric-Home Interiors
CONST Multivista DC -Baby M, LLC
CONST Multivista System LLC CONST Pollack
CONST Norstone-Rassan Trading, CONST Powerline Electric Co.
Inc. CONST Preciosa international, Inc.
CONST Northeast Electrical CONST Premier Coatings LLC, DBA
Contractors, Inc. Premier Garage
CONST Nouvelle LLC CONST Presidio Networked
CONST NOVA Engineering & Soutions
Environmental, LLC CONST Prestige Maintenance of
CONST Nutting Environmental of South Florida
Florida, Inc. CONST Print-It Usa.com
CONST NY Art Installation, Inc CONST QC Laboratories, Inc
CONST Office Elements Inc. CONST Quality Imaging Services
CONST Old Hickory Tannery Inc CONST R. A. Smith, Inc.
CONST On-Site Acoustic Testing CONST RCC Associates, Inc.
CONST Optima Leathers CONST Regency Lighting
CONST Opustone LLC
DOCS D~:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 20 of 63
CONST Reliable IT LLC dba CONST Southeast Woodcrafters,
Broadleaf Group Inc.
CONST Restaurant Design Intl.lnc CONST Southern Certified Inc.
CONST Restoration Arts &Lighting CONST Sparks Custom Fabrication
CONST RESTORATION HARDWARE CONST Sparks Interiors Inc
INC CONST Spence Diamonds US Corp
CONST Restoration Hardware, Inc. CONST SPG3
CONST RG Construction Consultant CONST Spinneybeck
Int CONST Sponge Cushion Inc
CONST Riechers, Danielle CONST StageSpot, LLC
CONST Robert Allen Group CONST Stalk Market
CONST Robinson Construction Co. CONST Stiles Corporation
CONST Romo, Inc. CONST Stoneline Designs, Inc.
CONST Ron Wilson Installations CONST Strobel, Steven C.
CONST Room &Board Business CONST Studio Architects
Interiors LLC CONST Studio K Design, LLC
CONST Rosenbaum Fine Art Inc. CONST Stys Hospitality Initiative
CONST Rothschild Downes Stys LLC CONST Summer Classics Contract
CONST RTI Hospitality CONST Sun Sense Window Tint,
CONST Rubicon Engineering Inc.
Corporation CONST Suncoast Tile &Flooring
CONST Rudy's Cinema installations, Inc.
LLC CONST Superior Fire Inc.
CONST Salem Engineering Group, CONST Superior Seating Hospitality
Inc CONST Sustainable Supply PLC
CONST Sawyer Twain LLC CONST Swavelle Hospitality, LLC
CONST SBR Construction, Inc. CONST Thales e-Security, Inc.
CONST Scottsdale Art Factory LLC CONST The Peter Tunney
CONST SDQ Fee, LLC Experience LLC
CONST SGM Engineering, Inc. CONST The Pottery Patch Int'I. Inc
CONST Shades By Design, Inc. CONST The Shade Experts USA LLC
CONST Shaw Industries, Inc. CONST Thomas, R Aaron
CONST Shawmut Design and CONST Tile &Marble Collection
Construction CONST Timon Harris
CONST Shelba D. Johnson Trucking CONST TK Architects International,
Inc. Inc.
CONST Sign Centrix Inc. CONST TNT USA Inc.
CONST Signal Sign Company, LLC CONST Topciment USA
CONST Signs Now CONST Total Quality Fire &Security
CONST Sklar Furnishings Inc.
CONST Skyframe &Art Inc CONST Tuuci Worldwide LLC
CONST Slater Glass and Mirror CONST Two Zero Six, LLC
CONST Smart Candle LLC CONST Ultimate Creations LTD
CONST Smith & Deshields, Inc. CONST Union Flooring Installations
CONST Solar Electric Systems, Inc. LLC
CONST Sonics ESD Div.Of Barath CONST Urban Engineers, Inc.
Acoustics, Inc.
llOCS DE:2252631 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 21 of 63
CONST US Ice Machine
Manufacturing
CONST USGN, Inc.
CONST Uttermost Co.
CONST Van Wagner
Communications, LLC
CONST Veritas Architectural
Solutions, Inc.
CONST Vertex Companies, Inc.
CONST Villa Lighting Supply Inc.
CONST Vintage Industrial LLC
CONST VR Electric, Inc.
CONST Walton Signage, Ltd
CONST Ward Carpenter Engineers
Inc.
CONST WEL International 1, Inc.
CONST Williams Scotsman, Inc.
CONST Window Collections
CONST Winningham & Fradley, Inc.
CONST WINSTON FURNITURE
COMPANY OF
ALABAMA LLC
CONST Wolf-Gordon Inc.
CONST Wood Goods Industries,
Inc.
COIVST Woodland Creek Furniture,
Inc.
CONST Wright Consulting Engneers
CONST Wulf Installations, Inc.
Contract AAA Carting &Rubbish
Removal, Inc.
Contract Be Found Online, LLC-BFO
Contract DB +Partners, LLC
Contract Excell Auto Group
Contract Gabby Cortes
Contract IMCII, Inc.
Contract JCW Consulting, LLC
Contract Lila Abramson
Contract Marketing Performance
Group, Inc
Contract Outdoor Media Alliance
Contract Sarah Payton
Contract Sony Pictures Classics Inc.
Contract Sony Pictures Releasing
Corporation
Contract Specialized Fire &Security,
Inc.
Contract Sysco Chicago, Inc.
Contract Warner Bros. Pictures
Domestic
Contract WM Yonkers Hauling
DBAs Big Daddy's Brew and Que
DBAs City Perch
DBAs iPic theatres
DBAs Tanzy
DBAs The Tuck Room
DBAs The Tuck Room Tavern
DEBTOR Delray Beach Holdings, LLC
DEBTOR iPic Entertainment Inc.
DEBTOR iPic Gold Class Holdings LLC
DEBTOR iPic Media LLC
DEBTOR iPic Texas, LLC
DEBTOR iPic-Gold Class
Entertainment, LLC
Director Andrew Essex
Director Dana Messina
Director George Philip
Director Robert Kirby
FILM 1821 Media Group
FILM 20th Century Fox
FILM A24 Films LLC
FILM Abramorama, Inc.
FILM Amazon Content Services,
LLC
FILM Annapurna Releasing LLC
FILM Arts Alliance Distribution,
Inc.
FILM Aviron 1701, LLC
FILM BGP Releasing LLC
FILM Bleecker Street Media, LLC
FILM BMG
FILM Briarcliff Entertainment LlC
FILM By Experience, Inc.
FILM CBS Films Inc.
FILM Cinedigm Content &
Entertainment Group
FILM CineGalaxy, Inc.
FILM CinemaLive
FILM CJ Entertainment America
LLC
FILM Cohen Media Group, LLC
FILM Easter Moon Films, LI.C-
Fabrice 0 Joubert
FILM Emerging Pictures
DOCS DE225263.139566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 22 of 63
FILM Entertainment Studios
Motion Pictures
FILM EuropaCorp Films USA, Inc.
FILM Film District Distribution,
LLC
FILM FiimRise
FILM Focus Features
FILM Freestyle Releasing, LLC
FILM IDP Distribution
FILM IFC In Theaters LLC
FILM Janus Films Company LP
FILM LD Entertainment, LLC
FILM Lionsgate
FILM Magnolia Pictures LLC
FILM MGM
FILM Mirror Releasing, LLC
FILM Mondo Tees LLC
FILM Mongo DB Inc.
FILM Music Screen Ltd
FILM Neon Rated LLC
FILM Netflix Studios
FILM Netflix Studios, LLC
FILM Nth Games, Inc.
FILM Ocean Avenue
Entertainment, Inc.
FILM Open Road Films LLC
FILM Orion Releasing LLC
FILM Our Alchemy, LLC
FILM Paramount Pictures /
Dreamworks
FILM Park Circus, Inc.
FILM Pure Flix Entertainment LLC
FILM RML Distribution Domestic,
LLC
FILM Roadside Attractions
FILM Rock Fuel LLC
FILM Rocky Mountain Pictures
FILM Saffron Splash LLC
FILM Satellite of Love LLC
FILM Screenlive Entertainment
Limited
FILM Screenvision Direct, Inc.
FILM Sony Picture Classics
FILM Sony Pictures
FILM SpectiCast
FILM STX Financing, LLC
FILM Summit Entertainment LLC
FILM Swank Motion Pictures, Inc.
FILM Syndctd Entertainment LLC
FILM The Art Seen -Edward
Aronoff
FILM Trafalgar Releasing Limited
FILM Traverse Media lLC
FILM Universal Film Exchanges
FILM Utopia Films LLC
FILM Vista Films International
FILM Walt Disney Studio Pictures
FILM Warner Bros. Distribution
Inc.
FILM Warner Brothers
FILM Weinstein Company
FILM Zamo Enterprises LLC
INSURANCE AFCO Credit Corporation
INSURANCE Allstate Benefits -GAP
Insurance
INSURANCE American Bankers
Insurance Company of
FL
INSURANCE American Heritage Life
Insurance Company
INSURANCE AMWINS Brokerage of
Alabama-Birmingham
INSURANCE Conexis
INSURANCE Everest Indemnity
Insurance Co.
INSURANCE First American Title
Insurance Co
INSURANCE Flatiron Capital
INSURANCE Florida Blue
INSURANCE Florida Combined Life
INSURANCE General Security Ins. Co of
Arizona
INSURANCE Humana
INSURANCE Ironshore Specialty
Insurance Co.
INSURANCE Landmark American
Insurance Co.
INSURANCE Lloyd's of London
INSURANCE Maryland Unemployment
Insurance Fund
INSURANCE MassMutual Financial
Group
INSURANCE Maxum Indemnity Co.
DOCS D~2252631 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 23 of 63
INSURANCE Neighborhood Health Landlord/Notice Lincoln Property
Partnership, Inc. Management
INSURANCE Premium Funding Landlord/Notice LVA4 Atlanta Colony
Associates, Inc. Square, L.P.
INSURANCE QBE Insurance Corporation Landlord/Notice Macerich Company
INSURANCE Solstice Benefits, Inc. Landlord/Notice Metropica Series C Venture,
INSURANCE Standard Security Life Ins. LLC
Co. of NY Landlord/Notice Mizner Park Office Plaza
INSURANCE The Hanover Insurance Landlord/Notice Nahai Law Group
Company Landlord/Notice NW MFP Norwalk Town
INSURANCE United Healthcare Center II LLC
INSURANCE Unum America Landlord/Notice OMB Houston, LP
INSURANCE Unum Life Insurance Landlord/Notice One Colorado Investments
Company of America LLC
INSURANCE Willis of Alabama Inc Landlord/Notice Paul Hastings LLP
Landlord/Notice Aabroetum of South Landlord/Notice PPRT Redmond Retail I LP
Barrington, LLC Landlord/Notice Saber Dobbs Ferry, LLC
Landlord/Notice ABT Owner 1, L.P. Landlord/Notice SOF-IX PB Owner, L.P.
Landlord/Notice American Realty Advisors Landlord/Notice South Street Seaport
Landlord/Notice Avco Center Corporation Limited Partnership
Landlord/Notice BPP East Union LLC Landlord/Notice The Arboretum of South
Landlord/Notice Continental Real Estate Barrington
Companies Landlord/Notice The Domain Mall II, LLC
Landlord/Notice Crocker Downtown Landlord/Notice The Promenade at
Business Bolingbrook
Landlord/Notice Crocker Downtown Landlord/Notice Ulmer &Berne LLP
Development Assoc. Landlord/Notice Village FV, Ltd.
Landlord/Notice Day Pitney LLp Landlord/Notice Westerman Ball Ederer
Landlord/Notice Delray Beach 4th & 5th LEGAL ADAAG Consulting Services,
Avenue, LLC LLC
Landlord/Notice Dezer Intracoastal Mall LLC LEGAL Adams &Duncan, Inc. P.S.
Landlord/Notice FC Janes Park, LLC LEGAL ADR Services, Inc.
Landlord/Notice Federal Realty Investment LEGAL Akerman LLP
Trust LEGAL Akerman Senterfitt LLP-
Landlord/Notice Friedman, Enriquez & LEGAL Arnstein &Lehr
Carlson, LLP LLP
Landlord/Notice Gables Residential Services LEGAL Ballard Spahr
Landlord/Notice General Growth Properties, LEGAL Bartelt Reporting, LLC
Inc. LEGAL Beresford Booth PLLC
Landlord/Notice GGP-Mizner Park LLC-Office LEGAL Berliner, Robert, W, Jr
Series LEGAL Bernstein Osber-Braun, LLC
Landlord/Notice Goulston &Storrs LEGAL Blank Rome LLP
Landlord/Notice Katz & Korin, PC LEGAL Bleakiey Platt &Schmidt,
Landlord/Notice Kieland Crossing, LLC LLP
Landlord/Notice LBA IV-PPII-Retail, LI.0 LEGAL Blecher &Collins
Landlord/Notice Lebanon 390 WR, LLC LEGAL Brooks & Kosloski
LEGAL Buchanan Van Tuinen
DOCS llE225263.1 3956(/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 24 of 63
LEGAL Burr &Forman LLP LEGAL Katten Muchin Rosenman
LEGAL California Business Escrow, LLP
Inc LEGAL Ketel Thorstenson LLP
LEGAL Carr Maloney P.0 LEGAL Kramer Levin Naftalis &
LEGAL Chiesa Shahinian & Frankel LLP
Giantomasi PC LEGAL Law Offices of Matthias
LEGAL ClearBridge Compensation Wagener
Group LLC LEGAL Lipsky Lowe LLP
LEGAL Commercial Real Estate Law LEGAL Littler Mendelson, PC
Firm P.A. LEGAL Magna Legal Services, LLC
LEGAL Core Consulting Group, Inc. LEGAL Manning &Kass Elirod
LEGAL Craig Weinstein Attorney LEGAL Martin Frost &Hill
Trust Account LEGAL Metcalf Mediation
LEGAL Cuddy &Feder, LLP LEGAL Moskowitz, Mandell, Salim
LEGAL D4 LLC John K Holland MBR & Simowitz, PA
LEGAL Dickinson Wright PLLC LEGAL Nahai Law Group, APC
LEGAL Drew Levitt Attorney at Law LEGAL North Shore Environmental
LEGAL Econsult Solutions, Inc. LEGAL NRAI Corporate Services
LEGAL EisnerAmper LLP LEGAL NYC Dept of Health-
LEGAL Ena T. Diaz, P.A. inactive
LEGAL Ferencik Libanoff Brandt LEGAL Ober, Kaler, Grimes &
LEGAL Fire Rescue Department Shriver
Miami Dade County LEGAL Office of Admin Trials &
LEGAL Fox Rothschild LLP Hearings
LEGAL Fried Frank Harris Shriver LEGAL OJF Services, Inc
Jacobson LLP LEGAL One Beacon Surety Group
LEGAL Garrett DeFrenza Stiepel LEGAL Ottmar &Associates Inc.
Ryder LLP LEGAL Parkway Construction &
LEGAL Gibbens &Associates, LLC Associates
LEGAL Gibbons PC LEGAL Perkins Coie LLP
LEGAL Glen Oaks LEGAL Peterson Geotechnical
LEGAL Goren, Cherof, Doody, Group LLC
Ezrol, PA LEGAL Phillips Dayes Law Group PC
LEGAL Gotcha Legal Services, Inc. LEGAL Prose Court Reporting
LEGAL GrayRobinson, P.A. Agency, LLC
LEGAL HSBC Commercial Loan LEGAL Rai &Barone, PC
Services LEGAL Reisner &King, LLP
LEGAL Hunter, Taubman, Fischer & LEGAL Reynoldson, Conrad A.
Li LLC LEGAL Roetzel &Andress
LEGAL InfoLawGroup LLP LEGAL S&P Global Market
LEGAL Ivey Engineering, Inc. Intelligence
LEGAL Jackson Lewis PC LEGAL Sack, M Steven
LEGAL Jackson Walker LLP LEGAL Shorall McGoldrick
LEGAL Jameson Babbitt Stites & Brinkmann
Lombard LEGAL Siegel &Moses
LEGAL Jones Day LEGAL Signature Resolution, LLC
LEGAL Joseph"Tad" Halbach
DOCS DE2252E3.139566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 25 of 63
LEGAL Skelly &Muchmore, LIQUOR Carton Brewing Company
Oberbillig, LLC LLC
LEGAL Spielberger Law Group LIQUOR Castillo de Feliciana
LEGAL State of Wisconsin Vineyard Winery
LEGAL Steptoe &Johnson LLP LIQUOR Cavalier Spirits, LLC
LEGAL Stoel Rives LLP LIQUOR Centennial Fine Wine and
LEGAL Tannenbaum Heipern S Spirits
LEGAL Thompson &Knight LLP LIQUOR Centex Beverage Inc.
LEGAL Todd Smith, Esq LIQUOR Circle Brewing Company
LEGAL Trey J. Blocker PLLC LLC
LEGAL TriPoint Global Equities LLC LIQUOR Classic Dist &Bev Group
LEGAL Weiner, Lynne & Corp
Thompson, PA LIgUOR Classic Wines of California
LEGAL Weiss Law Group LIQUOR Columbia Distributing
LEGAL Weitz Law Firm, P.A. LIQUOR Crescent Crown Distributing
Lender The Employees' Retirement LIQUOR Crow Vineyard &Winery
System of AL LIQUOR Dallas Draught Company
LIEN Butters Construction & LIQUOR Domaine Select Wine &
Development Inc Spirits
LIEN Technique Air, Inc. LIQUOR Franconia Brewing
LIQUOR 7 Locks Brewing Company
LIQUOR American Brewing LIQUOR Frederick Wildman &Sons
Company LIQUOR Gabriella Importers, Inc
LIQUOR American Spirits Exchange LIQUOR General Beverage Sales Co.
Limited Milwaukee
LIQUOR Angry Erik Brewing Ltd LIQUOR Glazer's Inc-AUSTIN
LIQUOR Anheuser-Busch of Los LIQUOR Grape Expectations
Angeles LIQUOR Griffin Beverages LLC
LIQUOR Anheuser-Busch of New LIQUOR Haralambos Beverage Co.
York LIQUOR Henry Steele Imports, LLC
LIQUOR Artisan Distributing LLC LIQUOR Hi Time Wine Cellars
LIQUOR Baying Hound Aleworks LIQUOR Holy Archangels Greek
LIQUOR Beechwood Sales &Service Orthodox Monastery
Inc. LIQUOR HorizonWines inc.
LIgUOR Beekeeper Cellars LIQUOR Inception Wines, LLC
LIQUOR Bingham Family Cellars LIQUOR Jailbreak Brewing Company,
LIQUOR Blue Star International LLC
Imports, LLC LIQUOR JS America Inc.
LIQUOR BMC Fine Spirits LIQUOR Kane Brewing Co. LLC
LIQUOR Boatique Winery LIQUOR Keg 1 Central Texas
LIQUOR Bonaccorsi Wine Company LIQUOR Kohler Distributing
LIQUOR Breakthru Beverage Company Corp
Wisconsin LIQUOR Left Bank Wine Company,
LIQUOR Brix City Brewing LLC Inc.
LIQUOR Broken Bow Brewery, LLC LIQUOR Liberation Distribution, Inc
LIQUOR Buffalo Bayou LIQUOR M Shiraz/Krush Wine &
Spirits
DOCS DE:225263,1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 26 of 63
LIQUOR Magnify Brewing, LLC LIQUOR USA Wine Imports, Inc.
LIQUOR Maxwell Street Trading Co. LIQUOR Vindagra USA Inc.
LIQUOR Mazza Wine Corp LIQUOR Vins Etrange/Strange Wines
LIQUOR MHW Ltd Corp LIQUOR Vintage Wines, LLC
LIQUOR Midwest Wine &Spirits, LIQUOR Vinum Wine Importing and
Inc. Distributing
LIQUOR Minu Import, Inc. LIQUOR Vision Wine Brands LLC
LIQUOR Montgomery County LIQUOR VOS Selections Inc
Government LIQUOR William Chris Vineyards
LIQUOR Nash DIST.s Inc. LIgUOR Winebow, Inc.
LIQUOR Odom Southern Holdings LIQUOR Wirtz Beverage Wisconsin
LLC LIQUOR Young's Market Company
LIQUOR Old &Rare Wine Company, Litigation Notice Duane Morris LLP
LLC LITIGATION AMC Entertainment
LIQUOR Pacific Wine Group Holdings, Inc. et al
LIQUOR Park Street imports LLC LITIGATION Carter, Debra
LIQUOR Patz &Hall Wine Company LITIGATION Darthard, Bree I.
LIQUOR PG Fine Wines LITIGATION Diaz, Ezequiel
LIQUOR Plumpjack Winery LITIGATION Joshua King
LIQUOR PM Spirits Distributin Corp LITIGATION Khogyani, Soraya
LIQUOR Polaner Selections LITIGATION Nielson, Johanna R
LIQUOR Prime Wine &Spirits WA LITIGATION Ryan, Mary L.
LIQUOR Purple Feet Wine, LLC LITIGATION Shah, Satyen
LIQUOR Quench Fine Wines LITIGATION Slater, Nia
LIQUOR Rare Wine Co. MARK & ADV 4lmprint, Inc.
LIQUOR Republic. National -Pike & MARK & ADV Aba Agency
Rose MARK & ADV ABC Radio Los Angeles, LLC
LIQUOR Rombauer Vineyards, Inc. MARK & ADV ABlmages, LLC
LIQUOR Royal Beverages, Inc. MARK & ADV About Faces Entertainment,
LIQUOR Ryan William Vineyard and LLC
Winery LLC MARK & ADV Alison Brod Public Relations
LIQUOR Santa Monica Brew Works MARK & ADV Allen Hackey Team, LLC
LLC MARK & ADV Alphagraphics - PLANO
LIQUOR Silver Oak Cellars MARK & ADV Altice Media Solutions
LIQUOR Singing Water Vineyards, MARK & ADV Alzheimer's Foundation of
Inc. America
LIQUOR Skeleton Key Brewery LLC MARK & ADV American Cinematheque
LIQUOR Skurnik Wines &Spirits MARK & ADV American Red Cross Greater
LIQUOR Small Lot Co-Op NY Region
LIQUOR Spec's Liquors MARK & ADV American Retail Supply
LIQUOR Strange Wines MARK & ADV Ancient Spanish Monastery
LIQUOR T Edwards Wines Ltd MARK & ADV Andres Floral &Event
LIQUOR Talley Vineyards Design
LIQUOR Tefft Cellars MARK & ADV ARC
LIQUOR Unfiltered Unfined Wines, MARK & ADV ARC-American
LLC Reprographics
LIQUOR Unique Wine Company, Inc. Company
DOCS D~;225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 27 of 63
MARK & ADV Aria Rivera MARK & ADV CBS Television Stations, CBS
MARK & ADV Arizona Republic Digital
MARK & ADV Arizona Restaurant & MARK & ADV Ceisler Media and Issue
Hospitality Assoc Advocacy
MARK & ADV Arizona Restaurant Week MARK & ADV Center Stage Productions
MARK & ADV Arquillos, Meiko Takechi MARK & ADV Centre for the Arts at
MARK & ADV Art Department Mizner Park, Inc.
MARK & ADV Aspect Ratio Inc. MARK & ADV Chang, Yu-Ning
MARK & ADV Atlantic Ave-Mizan MARK & ADV Chicago Tribune Company
Enterprises Inc. MARK & ADV Choi, Leah
MARK & ADV Atomic Entertainment MARK & ADV Chris Evert Charities, Inc.
Group LLC MARK & ADV Christopher Patrick Ernst
MARK & ADV AZFoothills.com LLC MARK & ADV Ciffone, Laura
MARK & ADV Ballet Florida Inc MARK & ADV Cinema Concepts Inc.
MARK & ADV Banquet &Event Resource, MARK & ADV Cinema Edge LLC
Inc. MARK & ADV CinerGy Works
MARK & ADV Barbara Pfister Casting MARK & ADV City Book Media LLC
MARK & ADV Basler, Philipp MARK & ADV Clear Channel Broadcasting
MARK & ADV Bass Elements, Inc. Inc.
MARK & ADV Bergen County the MARK & ADV Clearwind Media, Inc.
Magazine MARK & ADV Coleman, Erik
MARK & ADV Bethesda Magazine MARK & ADV Comcast Spotlight
MARK & ADV Bibliowiez, Cindy MARK & ADV Community Impact
MARK & ADV Biz Bash Media Newspaper
MARK & ADV Boca Raton Museum Of Art, MARK & ADV Community News Group
Inc. LLC
MARK & ADV Bouqs Company MARK & ADV Cox Media Group
MARK & ADV Bright Side Print &Promo- MARK & ADV Creative Coaltion
Mary Topham MARK & ADV Creative Marketing
MARK & ADV BrightEdge Technologies, Concepts
Inc. MARK & ADV Culture Map -Houston
MARK & ADV Brilliant DPI, Inc. MARK & ADV Culture Map, Gow Media
MARK & ADV Britten Banners, Inc. LLC, SportsMap
MARK & ADV Broward College MARK & ADV Cultured Magazine -Miami
Foundation, Inc. MARK & ADV Cumulus Dallas -
MARK & ADV BRT Outdoor, LLC KPLX/KTCK/KLIF
MARK & ADV Buliseye Video MARK & ADV Cumulus Washington, DC
MARK & ADV Business Council of MARK & ADV D. H. Vandiver, Inc.
Westchester MARK & ADV Daily Herald Media Group
MARK & ADV Business Develpment Board MARK & ADV Daily Voice LLC
MARK & ADV Butler, Noreen MARK & ADV Dallas Observer
MARK & ADV Buttle, Gregory E. MARK & ADV Davis, Marguerite
MARK & ADV Buzz Monkeys MARK & ADV DB Partners
MARK & ADV Cafeteria Films, LLC MARK & ADV DC Photobooth, LLC
MARK & ADV Capitol Movement, Inc. MARK & ADV Delizioso Publishing, Inc.
MARK & ADV Careers through Culinary MARK & ADV Deportes Media of Florida
Arts Program LLC
DOCS DE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 28 of 63
MARK & ADV Deuser, Ann M. MARK & ADV Franz Mahr Photography
MARK & ADV Deutsch, Anthony LLC
MARK & ADV Dine L.A. MARK & ADV Fresh Kids LLC
MARK & ADV Dirt Box LLC MARK & ADV Front Room Photography
MARK & ADV discovery Green MARK & ADV Fuchs, Karen
Conservancy MARK & ADV Fulfillment Fund
MARK & ADV DJ London Houston MARK & ADV Fuschillo, Ellen
MARK & ADV DJPeoples LLC MARK & ADV Galante, Kendall
MARK & ADV DMN Media MARK & ADV Gameday Media
MARK & ADV dOMAIN Intergrated MARK & ADV Gannett Suburban
MARK & ADV Dow Jones &Company, Inc. Newspaper
MARK & ADV Downtown Media & MARK & ADV Gardner Family Limited
Production Partnership
MARK & ADV Duke Signs Inc MARK & ADV Girls on the Run Serving
MARK & ADV Dylan & Jeni Studios MARK & ADV Global Parking Services Inc.
MARK & ADV Econoprint, Inc. MARK & ADV Glowoptical Photography-
MARK & ADV Edgewater Michael Lawson
MARK & ADV Elect Shirley Johnson MARK & ADV Go Social Wise
MARK & ADV Empire City Casino MARK & ADV Godley, Christopher T.
MARK & ADV EMRG Media LLC MARK & ADV GOLDGENIE GLOBAL
MARK & ADV Entercom Communications MARK & ADV Good Karma Broadcasting
Corp LLC
MARK & ADV Entercom Miami MARK & ADV Google, LLC
MARK & ADV Entercom Seattle KNDD-FM MARK & ADV Gordon Creative Associates
MARK & ADV Epic Advertising LLC MARK & ADV Gothamist LLC
MARK & ADV Epsilon data Management MARK & ADV Grable Group, Inc
LLC MARK & ADV Grace Santa Maria
MARK & ADV Eric Medsker Photography MARK & ADV Grapevine Communications
MARK & ADV EVENTRUGS LLC LLC
MARK & ADV Exchange Media LLC MARK & ADV Graphic Village LLC
MARK & ADV Faces By Arla and Company MARK & ADV Gravis Marketing Inc
MARK & ADV Fahlgren, Brett MARK & ADV Great Scott Time Machine
MARK & ADV Fashion &Style Events LLC Rentals
MARK & ADV Flashpoint Graphix MARK & ADV Ground Truth -xAd, Inc.
MARK & ADV Flavor Palm Beach MARK & ADV Guillen Jaime
MARK & ADV Florence Fuller Child MARK & ADV Gulfstream Media Group
MARK & ADV Florida Today Newspaper Inc.
MARK & ADV Floridians for Economic MARK & ADV H Texas Magazine
Leadership MARK & ADV HALO Branded Solutions,
MARK & ADV Focus Group Latam Inc.
MARK & ADV Food Bank for New York MARK & ADV Ralston Media LLC
City MARK & ADV Happy Herald Newspaper
MARK & ADV Foreman Jr., Randy MARK & ADV Haralux, LLC
MARK & ADV Fort Lee Regional Chamber MARK & ADV Harry &David
of Commerce MARK & ADV Hawke Media
MARK & ADV Forward Artists NYC, LLC MARK & ADV HCP Aboard Publishing
MARK & ADV France Publications, Inc. MARK & ADV Healthcare Newspaper
DOCS DE225263.1 39566/002
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MARK & ADV Hernandez, Henry MARK & ADV Kearney, Jay
MARK & ADV Hillsides MARK & ADV KGBTexas
MARK & ADV Hoffman, Carly MARK & ADV KHOU
MARK & ADV Horton Photography, Inc. MARK & ADV KIRO-AM
MARK & ADV Hotel Services Intl MARK & ADV KIRO-TV, Inc.
MARK & ADV Houston Astros, LLC MARK & ADV KLAK-FM
MARK & ADV Houston Chronicle MARK & ADV KMPS-FM
MARK & ADV Houston Family Magazine, MARK & ADV KOOL-FM
LLC MARK & ADV Korbel, Craig R
MARK & ADV Houston PhotoBooth MARK & ADV Korea Daily
MARK & ADV Houston Press, LP MARK & ADV Korean Broadcasting
MARK & ADV Hubbard Broadcasting Network Inc.
MARK & ADV Hubbard Radio Washinton MARK & ADV KPKX-FM
DC LLC MARK & AI~V KPNX
MARK & ADV HW Spring Training MARK & ADV KPNX-TV
Complex LLC MARK & ADV KPRC TV
MARK & ADV Ice Bulb LLC MARK & ADV KQMV-FM
MARK & ADV Identity Links, Inc. MARK & ADV Krista Schlueter
MARK & ADV iHeart Media MARK & ADV KRIV
Entertainment Inc MARK & ADV KRTH-FM
MARK & ADV iHeart Media Miami MARK & ADV KTAR-AM
MARK & ADV iHeartMedia MARK & ADV KTLA-N
MARK & ADV Illuminated Collective MARK & ADV Kyle Espeleta Photagraphy
MARK & ADV Imago Style LLC MARK & ADV LA Weekly partnership
MARK & ADV IMG College, LLC MARK & ADV Lakefront Communications
MARK & ADV IMG Productions LLC MARK & ADV Lamark Media Group
MARK & ADV Indeed, Inc. MARK & ADV LenneCo, Inc.
MARK & ADV Innovative Artists Talent MARK & ADV Life Time, Inc
MARK & ADV Interview, Inc. MARK & ADV Lightworm Productions, Inc.
MARK & ADV Igbal, Arif MARK & ADV Lime Media Group, Inc.
MARK & ADV Jacquie Jordan Inc. MARK & ADV List Partners, Inc.
MARK & ADV Jar Media, Inc MARK & ADV Live Animals, Inc.
MARK & ADV JasonLove.com MARK & ADV Local Houston Magazine
MARK & ADV JES Publishing MARK & ADV Lone Star Pictures LLC
MARK & ADV Jetsmarter inc MARK & ADV Los Angeles Blade LLC
MARK & ADV JMG Magazine MARK & ADV Los Angeles News Group
MARK & ADV 1N Silva Media LLC MARK & ADV Los Angeles Times Media
MARK & ADV Joe Jenkins Photography Group
MARK & ADV JONESWORK, LLC MARK & ADV Los Angeles Tourism &
Parnership Convention Board
MARK & ADV Jonsson Cancer Center MARK & ADV LoveJuliet LLC
Foundation MARK & ADV Lovers Not Haters, Inc.
MARK & ADV Journal Sentinel MARK & ADV Loving, Adrian C.
MARK & ADV Junior League of Boca MARK & ADV Lucas Color Card
Raton MARK & ADV Luxcior
MARK & ADV Karsten Staiger MARK & ADV MACV Technology Inc
Photography MARK & ADV MAD Outdoor, Inc.
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MARK & ADV Madden Media
MARK & ADV Magic of Oz Inc.
MARK & ADV Marathon Printing
MARK & ADV Marcotte, Aleksandra
MA{2K & ADV Marine Toys for Tots
Foundation
MARK & ADV Mark Bork Productions
MARK & ADV Masefield, Maximo
MARK & ADV Matrix Broadcasting LLC
MARK & ADV Mautic, Inc.
MARK & ADV MaxPoint Interactive, Inc.
MARK & ADV McLeod, Donald Edwin
MARK & ADV MediaMax Network LLC
MARK & ADV Meeting Professionals
International
MARK & ADV Messer, Casey (Dettmer)
MARK & ADV Miami Dade College
Foundation, Inc.
MARK & ADV Miami Herald Media
Company
MARK & ADV Michael 1. Fox Foundation
MARK & ADV Mid Atlantic Media, LLC
MARK & ADV Miles, Douglas K
MARK & ADV Milwaukee Radio Alliance,
LLC
MARK & ADV Modern Home Tours, LLC
MARK & ADV Modern Luxury-DM Luxury
LLC
MARK & ADV Mommy Poppin
MARK & ADV Montgomery Magazine
MARK & ADV Mustache, LLC
MARK & ADV National Association of
Catering
MARK & ADV National Multiple Sclerosis
Society
MARK & ADV National Pen Co, LLC
MARK & ADV Nativo, Inc.
MARK & ADV Neekola Entertainment, LLC
MARK & ADV Neighborhood Networks
Publishing
MARK & ADV Nei-Turner Media Group,
Inc
MARK & ADV Neuman's Kitchen Inc.
MARK & ADV New Deal Studios, Inc.
MARK & ADV New Jersey Familiy
MARK & ADV New Times Miami
MARK & ADV New York Model
Management
MARK & ADV New York Public Radio
MARK & ADV New York Times Digital
MARK & ADV newBrandAnalytics, Inc.
MARK & ADV News Channel 8
MARK & ADV Next Media Radio
MARK & ADV Nikhil Shah dba NS
Productions
MARK & ADV NJ Advance Media
MARK & ADV North Jersey Media Group
Inc.
MARK & ADV Nu Color Printing, Inc.
MARK & ADV NYC &Company
MARK & ADV NYC Community Media LLC
MARK & ADV Ocean Drive Magazine
MARK & ADV Old Pasadena Management
MARK & ADV Olson Visual, Inc.
MARK & ADV Options for Life Foundation
MARK & ADV Outsmart Magazine
MARK & ADV Pace Communications
MARK & ADV Packair Airfreight Inc.
MARK & ADV Paddock Publications
MARK & ADV Palm Beach Int'I Film
Festival, Inc.
MARK & ADV Palm Beach Media Group
North LLC
MARK & ADV Pamal Broadcasting LTD
MARK & ADV Panther Athletic Booster
Club, Inc.
MARK & ADV Parker Siglin
MARK & ADV Pasadena Now, LLC
MARK & ADV Patch Media Corp
MARK & ADV Patrick J Clayton
Productions, LLC
MARK & ADV Pelonkey, inc.
MARK & ADV Penske Business Media LLC
MARK & ADV Phlipz, LLC
MARK & ADV Phoenix Business Journal
MARK & ADV Phoenix Fashion Week
MARK & ADV Phoenix New Times
MARK & ADV PR Newswire Association
LLC
MARK & ADV PR Tesss, LLC
MARK & ADV Premiere Printing And
Imaging
MARK & ADV Press Cabinet, Inc.
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MARK & ADV Print Source One, Inc. MARK & ADV SocialCentiv
MARK & ADV Print Time inc, Arizona MARK & ADV South Florida Sun Time
MARK & ADV Professional Technical MARK & ADV Southeastern Printing Co,
Service Inc
MARK & ADV Profiles, Inc. MARK & ADV Southern California Media
MARK & ADV PromoShop, inc. Group
MARK & ADV Proper Villain MARK & ADV SPEC Concepts, Inc.
Entertainment, LLC MARK & ADV Spectrum Reach
MARK & ADV PullupDisplayscom, Inc. MARK & ADV Sprinklr, Inc.
MARK & ADV Quality Sign &Marquee MARK & ADV SPS Worldwide LLC
MARK & ADV Raven Events, LLC MARK & ADV St. Eugene School
MARK & ADV refuel Agency MARK & ADV State Fair Event
MARK & ADV Red Bear Partners, LLC Management
MARK & ADV Red Promotions Inc. MARK & ADV Steinberg Group
MARK & ADV ReelzChannel LLC MARK & ADV Stern Bloom Media Inc.
MARK & ADV Refresh Miami Inc. MARK & ADV Stocco, Christine Perrin
MARK & ADV Relentlessbeats LLC MARK & ADV Strathmore Hall
MARK & ADV Restaurant Association Foundation, Inc.
MARK & ADV Revamped Media, Inc. MARK & ADV Straus Media-Manhattan,
MARK & ADV Richman Media Group LLC LLC
MARK & ADV Rickety Boat Media LLC MARK & ADV Sunset Marketing
MARK & ADV Right Brain Left Brain Works MARK & ADV Super Jay the DJ
Inc MARK & ADV Sweet Times 4 All
MARK & ADV Riot Creative Imaging MARK & ADV Swinney, Michael
MARK & ADV Riviera Broadcasting MARK & ADV Synergy Direct Response
MARK & ADV Rockbot, Inc MARK & ADV Synthesis Network Inc.
MARK & ADV Rockville Chamber of MARK & ADV Tasting Table
Commerce, Inc. MARK & ADV Team Boca
MARK & ADV Ron Rubin Events MARK & ADV TEDxBethesda
MARK & ADV Rose Moser Allyn Public MARK & ADV The Children's Charity of So
MARK & ADV Round House Theatre Cal
MARK & ADV Rubenstein MARK & ADV The Gab Group, Inc.
Communications Inc. MARK & ADV The Palm Beach FAX
MARK & ADV Saga City Media Inc Company
MARK & ADV Saint-Vil, Ronald MARK & ADV The Rivertowns Enterprise
MARK & ADV Sam Rubin Entertainment, MARK & ADV The Snowball Group
Inc. MARK & ADV The Valley Table Inc.
MARK & ADV Samson, Stephan MARK & ADV TheaterMania.com
MARK & ADV Sause, Michael MARK & ADV Time Out America
MARK & ADV Savage Stephen MARK & ADV Time Warner Cable -
MARK & ADV SDQ Fee LLC 101366
MARK & ADV Share Inc. MARK & ADV Time Warner Cable - 26685
MARK & ADV Share Our Strength, Inc MARK & ADV Time Warner Cable - 27908
MARK & ADV Signs By Tomorrow MARK & ADV Time Warner Cable Media
MARK & ADV Simply the Best Magazine MARK & ADV Times Media Group
MARK & ADV Singleplatform LLC MARK & ADV Today Media
MARK & ADV Smartum Inc
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MARK & ADV Total Austin Sports Radio, MARK & ADV WEPN-FM Radio, Inc.
LLC MARK & ADV West World Media
MARK & ADV Total Entertainment MARK & ADV Westchester County
MARK & ADV Town and Country Event Department of Health
Rentals MARK & ADV Westchester NY Moms
MARK & ADV Trends Corporation MARK & ADV Westchester, Emma
MARK & ADV Tuesday's Children MARK & ADV Westfair Communications,
MARK & ADV UCLA Students Media Inc.
MARK & ADV Under a Bushel MARK & ADV Westside Food Bank
Photography MARK & ADV WFAN-AM/FM
MARK & ADV United Friends of the MARK & ADV WIAD-FM
Children MARK & ADV Wilhelmina International
MARK & ADV United States Bartenders LTD
Guild MARK & ADV Will Rogers Motion Picture
MARK & ADV Unity Media Group LLC Pioneers Fund
MARK & ADV Universal Midwest Inc. MARK & ADV Williams-Sonoma, Inc
MARK & ADV Urban Allen, LLC MARK & ADV Windsor Outdoor, LLC
MARK & ADV Urban Harvest Inc. MARK & ADV Winmo-
MARK & ADV US Media Consulting LLC MARK & ADV Wisdom Digital Media, LLC
MARK & ADV USA Dance Inc. MARK & ADV Wizard Creations
MARK & ADV Valet King LLC MARK & ADV WLUP-FM, WKQX-FM
MARK & ADV Vantage Advertising LLC MARK & ADV WME IMG Holdings, PLC
MARK & ADV Variety -The Childrens MARK & ADV Women In Business.Org
Charity of L.A. MARK & ADV WPEC-TV Sinclair Television
MARK & ADV Variety Boys & Giris Club Group Inc
MARK & ADV VCorp MARK & ADV WPLG
MARK & ADV Venue Labs MARK & ADV WSCV, WTVJ
MARK & ADV VeriTES MARK & ADV WSVN
MARK & ADV Viamedia INC MARK & ADV WTTG
MARK & ADV Victory Group, Inc. MARK & ADV YELP INC
MARK & ADV Village Voice MARK & ADV You Produce Studios, Inc.
MARK & ADV Visiting Media LLC MISC ACC Annual Meeting
MARK & ADV Vogt, Blake MISC AI Jacquet Campaign
MARK & ADV Voice Media Group Inc MISC ALSAC/St Jude CHildren's
MARK & ADV Voice Media Group Inc, Research Hosp
MARK & ADV Vox Media, Inc. MISC American Stock Transfer &
MARK & ADV WABC-AM Trust /AST
MARK & ADV Wagstaff Worldwide Public MISC Amersol, Inc
MARK & ADV Walk On MISC Andrews Party Rental
MARK & ADV Walter Schupper MISC Angela Zausch
Management Corp MISC ASCAP
MARK & ADV Washington Post MISC Autism Speaks, Inc.
MARK & ADV Washingtonian Magazine MISC A-Way 2 Go Balloons &
MARK & ADV WDCW-TV Special Events Inc
MARK & ADV Webedia Entertainment LLC MISC Bennett, Wayne M.
MARK & ADV Wells, David S. MISC Bill Hager for State
MARK & ADV WEPN-AM Radio, Inc. Representative
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Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 33 of 63
MISC Boys &Girls Harbor, Inc. MISC Fire Department of New
MISC Cable for Humanity York
MISC Carlease.com MISC Fire Productions, LLC
MISC Carlson, Nichole MISC Florida Republican
MISC Central Alabama Senatorial
CrimeStoppers MISC Floyd, Joseph
MISC Chair Up Inc MISC Focuscorp Ltd
MISC Chase Wolfe MISC Goodeve, Henry Phillip
MISC Chavez, Gregorio Maciel MISC Gyenerman, Gaytan
MISC Child Protect, CAC MISC Hancock, Laura
MISC Children's National Medical MISC Harris, Matthew
Center MISC Hattie Robinson
MISC Children's Right MISC Hilton New Orleans/St
MISC Chris Welker Charles
MISC CineVizion, LLC MISC Houston Food Bank
MISC Citizens for Claar MISC Hyatt Place Fair
MISC City of Hollywood Lawn/Paramus
MISC Classic Party Rentals MISC Illinois Dept of Employment
MISC College Hunks Hauling Junk Security
and Moving MISC Jewish Community Center
MISC Common Threads MISC Jose Felix Diaz Campaign
MISC Community Child Care MISC Junior League of Houston,
Center Inc.
MISC Coon, Jonathan MISC Kanter, Kirk
MISC Courtyard By Marriott MISC Kathy Deffke
Aventura MISC Key Air, LLC
MISC Cummings, Debbie MISC Kubanka, Stephanie
MISC David Petroff MISC Libby, Judy
MISC Davis Jeffery MISC Liebling, Tammy
MISC DC Central Kitchen, Inc. MISC Little Sisters of the Poor
MISC Delaney, Margaret MISC Lopez, August
MISC Delray Beach Public Library MISC Los Angeles Times
MISC Designs By Giacomo MISC Louis H. Klimczak
MISC Dobransky, Richard R. MISC Lower Manhattan Cultural
MISC Dorsett, Travis Price Council
MISC Doug Schommer MISC Mack Bernard Campaign
MISC Doyle, Erin MISC March of Dimes Foundation
MISC Dunbar Security Products, MISC Mariana's Painting Services
Inc cash bags MISC Martha's Table Inc.
MISC Elect Jeremy Rodgers MISC Match Point. Inc.
MISC Engineers Country Club MISC Memorial Foundation
MISC Father Purcell Memorial MISC Mengarelli, Stephanie
Exceptional MISC Messina, Dana
MISC Felder, Maria MISC Minker, Scott
MISC Film Expo MISC Moreno-Silva, Maria
MISC Finley, Juanita C MISC Motion Picture Club
MISC Nathan Bublitz
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MISC National Association of MISC ShowEast, Prometheus
Black Global Media
MISC National Car Rental MISC Skorobohaty, Scott
MISC National Center for Missing MISC Skorobohaty, Scott J.
MISC Newland, Michael MISC So, Rochelle
MISC NIH Recreation &Welfare MISC South Street Seaport
MISC On the Spectrum Museum
MISC Partners In Catholic MISC Springhill Suites
Education MISC Star of Hope Mission
MISC Patterson, Stephanie MISC Step-Success Through
MISC PC Connection Sales Education Program
Corporation MISC Stone, David
MISC Peers, Mamie MISC Susan G. Komen Houston
MISC Perhach, Katie MISC Susan Haynie for Mayor
MISC Piekarski, Lee MISC Teen Line
MISC Pillsbury Winthrop Shaw MISC The Children's Charity
Pittman LLP international
MISC Placher, Marion MISC The Children's Charity of
MISC Prometheus Global Media, Georgia
LI.0 MISC The Children's Village
MISC PSAV/ AVSC Holding Corp- MISC The Pap Corps
Ocean Reef MISC Thomson, Andy Campaign
MISC Qualtrics, LLC MISC Tom Carney for Mayor
MISC REDCAT MISC Toyota Motor Credit
MISC Reese Unity District Library Corporation
MISC Republican Party of Florida MISC Trombello,lanice
MISC Residence Inn by Marriott- MISC Truth in Politics, Inc
Tallmar Inc MISC University Career Center
MISC Rittenhouse Row MISC VA Medical Center
MISC Rob Bradley Senate MISC Vital Flight Inc.
Campaign MISC W Fort Lauderdale
MISC Romeoville Area Chamber MISC Westchester Jewish
of Commerce Community Services
MISC Runyan, Tom MISC Westchester Medical
MISC Ryan Kerrigan's Blitz Center
MISC Ryan LLC MISC Westin Lake Las Vegas
MISC SafeFoodTest.com Resort &Spa
MISC Salsburg, Yvonne MISC Westwood Presbyterian
MISC School Board of Palm Beach Church
County, FL MISC Wicket', Emily
MISC Sephora MISC Williams, Scott
MISC Shelly Hendrickson Notice Cork-Howard Construction
MISC Shiseido Americas Company
Corporation NOTICE District Director
MISC Shonna James NOTICE Elien W. Slights, Esq.
Communications, LLC Notice Hartman, Simons &Wood
LLP
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NOTICE Internal Revenue Service PROF SERV Boca Raton Transportation,
Notice Jackson Walker L.L.P. Inc.
Notice Lionstone Investments PROF SERV Brad Metzger Restaurant
NOTICE Mark Schonfeld, Esq. Solutions Inc.
NOTICE Matthew Berry, Esq. PROF SERV BrandSparc, LLC
NOTICE Michael A. Berman, Esq. PROF SERV Broadridge Investor
NOTICE Michael B. Mukasey, Esq. Communication
NOTICE Office of the General PROF SERV Brown Brothers Consulting,
Counsel Inc.
Notice Rachelson &White PROF SERV Buhl, Jason Alan
NOTICE Secretary of State PROF SERV Buttrey, Zachary
NOTICE Secretary of Treasury PROF SERV C2 Imaging LI.0
Officer Bill Loyd PROF SERV CALL I SUPPLY
Officer Hamid Hashemi PROF SERV CareerPlug, LLC
PROF SERV 1st Source Sheet Metal LLC PROF SERV Carr, Eric
PROF SERV A Better Plumbing PROF SERV Casino Party Designers
PROF SERV Al Elevator Inspections & PROF SERV Chatham Group LLC
Consulting LLC PROF SERV Chicago Title -WIRE ONLY
PROF SERV AAJ Technologies PROF SERV CIBT, Inc. dba A. Briggs
PROF SERV Accountemps Passport &Visa
PROF SERV Accounting Principals PROF SERV CivicVisions LP
PROF SERV Adam Seger-Consulting PROF SERV CloudHesive LLC
Services PROF SERV Coda, Daniel
PROF SERV Alistar Security & PROF SERV Complete Weddings +
Consulting Inc. Events
PROF SERV ,American Banknote Comp PROF SERV Conscious Server
PROF SERV American Patrol and PROF SERV Consultative Payment
Surveillance Solutions LLC
PROF SERV America's Mitigation PROF SERV Content Bacon Inc.
Professionals Inc. PROF SERV Critter Control
PROF SERV Andy Frain Services, Inc. PROF SERV CrowdfundX
PROF SERV ANNE-LAURE HELOISE PROF SERV Cuba Travel Services, Inc.
LEMAITRE PROF SERV Curvey 1r., Marcus
PROF SERV Anthony Joseph Design Randolph
Studio PROF SERV Cypress Hospitality Group
PROF SERV Arsen's Oriental Rugs PROF SERV D&K Builders, Landscaping
PROF SERV B R Solutions Group lLC and Plowing
PROF SERV Banks, Carl PROF SERV Daszkal Bolton
PROF SERV BDO USA LLP PROF SERV Davis, Christopher
PROF SERV Belcher, Whitney L. PROF SERV Davis, Mark E.
PROF SERV Besthesda Custom Framing PROF SERV DinerlQ Inc.
PROF SERV Blake MacDiarmid, Inc. PROF SERV Direct Technology Group,
PROF SERV Biatteis & Schnur, Inc. Inc.
PROF SERV Blue Lake Realty, LLC PROF SERV Drifty Co
PROF SERV Bob Brown Service PROF SERV Dugan Staffing Solutions,
Solutions, Inc. Inc.
PROF SERV Edgar Agents LLC
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PROF SERV EHS Management Group of PROF SERV Hugh's Catering
FL, Inc. PROF SERV Hyperformance Media
PROF SERV Elake Enterprise LLC. Group, LLC
PROF SERV Elkin, Ari PROF SERV ICR Conference/ICR
PROF SERV ~mailage Corporation Xchange LLC
PROF SERV Environmental Precision PROF SERV Infinite Massage
LLC PROF SERV intercoastal Executive
PROF SERV Essex, Andrew DBA Jay Search
Street Ventures PROF SERV Irwin &Wagner Inc.
PROF SERV Estaff Inc. PROF SERV J White Computers, Inc.
PROF SERV Fathom Events PROF SERV James Santereili
PROF SERV Fidelity National Title Co. of PROF SERV JAMS, INC
WA Inc. PROF SERV JB Interiors
PROF SERV Florida Son Landscaping PROF SERV J~Cconnect CA LLC
LLC PROF SERV JKR LLC
PROF SERV Florida Restaurant & PROF SERV John J Barite Landscaping
Lodging Association Inc.
PROF SERV Forthright Technology PROF SERV JWM Transport Services
Partners, Inc Inc.
PROF SERV Fotoboyz Events PROF SERV Karoff Consulting
PROF SERV Francies, George C. PROF SERV Keller, Ethan
PROF SERV Frauman, Matthew PROF SERV Kim, Joo &Associates
PROF SERV Gather Technologies, Inc PROF SERV King Office Services
PROF SERV Glassdoor Inc. PROF SERV Kissoon, Akash Dillon
PROF SERV Goodwin &Associates PROF SERV Kitsap Mobile Testing
Hospitality Srvs PROF SERV Kount, Inc.
PROF SERV Goodwin Recruiting PROF SERV Krantz, Alana
PROF SERV Granite Technologies, LLC PROF SERV Lake Forest Graduate
PROF SERV Green Arrow Environmental School of Mgmt
Services Inc PROF SERV Landeta, Sean
PROF SERV Green, Kendall Lauren PROF SERV Let Me Serve You
PROF SERV Gregory Chase Trembley PROF SERV Los Angeles County Sheriff's
PROF SERV Group Elite LLC Department
PROF SERV Hamburg Kennedy PROF SERV Lovren, Nicholas B.
Photographs PROF SERV Luce, Keith M.
PROF SERV Harris, Michelle PROF SERV Lyd & Mo Photography, LLB
PROF SERV Hauser, Kenneth PROF SERV Malone, Taunya
PROF SERV Raymond, Brian DBA The PROF SERV Marcum LLP
Voice of Brian PROF SERV Marquee Events Group Inc.
PROF SERV Hernandez, Ricardo PROF SERV Martin Recruiting Partners
PROF SERV Herrin, Cara R. Coste PROF SERV Martinez &Johnson
PROF SERV Hey Mister DJ -Lee Dyson Architecture, PC
PROF SERV High Tide Creative PROF SERV Mary McCarty Consulting
PROF SERV Holly Hunt Enterprises Inc. LLC
PROF SERV Hoover, Jeffrey R, PROF SERV May, Raymond
PROF SERV Hospitality Talent Scouts, PROF SERV Mediant Communications
Inc. Inc.
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Merrill Communications LLC PROF SERV Regal Abstsract Corp
Messina, Kirkland PROF SERV Regulatory Compliance
Michelotti, Christopher Services, Inc.
Misfit Talent LLC PROF SERV Renegade Hospitality Group
Morrison, Brown, Argiz & PROF SERV Restaurant Association of
Farra, LLC Maryland
Napoleon, Boneigh Blair PROF SERV Restaurant Placement
NASDAQ Stock Market LLC Group
Navex Global, Inc. PROF SERV Roadway Movers Inc
Navigant Consulting Inc. PROF SERV Roma Electrical Contracting
Neasbitt, Troy Copr
Next Wave Retail- PROF SERV RythmTrail
Nicamaka DIST.s Inc PROF SERV Sagacity Media, Inc
Nolatac LLC PROF SERV Salazar, Robert
Oakley, Lottie PROF SERV Sanchez, Rachael
OfficeTeam-Chicago PROF SERV Schneider, Larry M.
OfficeTeam-Los Angeles PROF SERV Securites Exchange
Old Maid Entertainment Inc Commissions
Ottographics-Westcott PROF SERV Security Providers of
Enterprises,lnc. Florida, INC
Paragon Search & PROF SERV Shomali, Sahar Bagh
Strategies PROF SERV SHoP Architects PC
Paramus Board of Health PROF SERV Siegel, Linda
Parsons,leremy PROF SERV Slidevana
Party With Us LLC PROF SERV Snaks Fifth Avenue LLC
Patio Contract Inc PROF SERV Solomon Page Group LLC
Patnode, Gerald R. PROF SERV Source One Hospitality
Pavlicek, Cole PROF SERV Southeastern Termite
Payfone Inc. PROF SERV Spencer Source
PayMyTab, LLC PROF SERV Springer, Paul
PayScale Inc. PROF SERV Statewide Patrol Inc.
Payton &Company LLC PROF SERV Steven Douglas Associates,
Peisner Johnson & Inc.
Company LLP PROF SERV Strobel, Wendy
Pete's Lock and Key PROF SERV Supernal Entertainment LLC
Professional Retail Services, PROF SERV Supreme Hotel &
Inc. Restaurant Supply
Professional Security Corp.
Consultants PROF SERV Sylint Group
Quest Diagnostics PROF SERV TalentServed, LLC
Quest Events LLC PROF SERV Taylor, lames
Quintanilla, Ralph PROF SERV TeleSwitch
R.M. Byrd and Associates, PROF SERV Teisy Advisory Group LLC
Inc. PROF SERV Testino Events LLC
Ramirez, Eduardo A. PROF SERV The Wall Street Transcript
Raysick, Dominic PROF SERV Theoryll.com LLC
RC Security Consulting Inc.
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Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 38 of 63
PROF SERV Thomson Reuters Tax & Professional Goetz Fitzpatrick LLP
Accounting Professional GrayRobinson
PROF SERV TK Bentler Public & Professional Hirsch & Westheimer
Government Relations Professional Jeffer Mangels Butler &
PROF SERV Tolliver, Ganver Mitchell LLP
PROF SERV Tombeau Road LLC Professional King &Spalding LLP
PROF SERV Tools &Solutions Professional Kluger Kaplan Silverman
PROF SERV Top Guns Inc.com Katzen &Levine
PROF SERV Total Administrative Professional Kroll, McNamara, Evans &
Services Delehanty, LLP
PROF SERV Training Network Professional Pachulski Stang Ziehl &
PROF SERV Tucker, Charles Jones LLP
PROF SERV U.S. Healthworks Medical Professional PJ Solomon L.P.
PROF SERV Ultrapro Pest Protection Professional Post Polak P.A.
LLC Professional Skene Law Firm, P.C.
PROF SERV United Data Technologies Professional Stretto
Inc RENT ABT Owner 1, LP
PROF SERV Universal Background RENT Arboretum of S Barrington -
Screening, Inc. RENT
PROF SERV Upland Software, Inc RENT Aventura Fashion Island, LP
PROF SERV Valenzuela, Juvenal C. RENT Bayshore Town Center-
PROF SERV via People Inc. RENT
PROF SERV ViaVid Broadcasting Inc RENT Boca Office Suites LLC
PROF SERV Video West RENT BPP East Union Master
PROF SERV Viking Billing Services Holdings, LLC
PROF SERV Village of Dobbs Ferry RENT Cendyn Spaces
PROF SERV VirtualSpace.us RENT Crocker Downtown
PROF SERV VM Cesar Photography Development
PROF SERV Vogel, Maria Associates
PROF SERV Waldron, Benjamin RENT Dezer Intracoastal Mall-
PROF SERV West Health Advocate RENT
Solutions Inc RENT Domain Mall II, LLC
PROF SERV Westwood Flower Shop RENT Encino Spectrum, LLC
PROF SERV Williams, Gary A. RENT FC Janes Park-Forest City
PROF SERV Windy City Movers, Inc. Commercial
PROF SERV Woolley, Patricia RENT Fifth Corner Realty
PROF SERV Yu, Jonathan RENT Fifth corner Realty,LLC
Professional Aurora Management RENT G&I VII Redmond -RENT
Partners RENT Gables Corporate
Professional Ballard Spahr LLP Accomodations
Professional Bankruptcy Management RENT GGP - Mizner Park Offices
Solutions, Inc. RENT GGP - Mizner Park Theater
Professional Buchanan Van Tuinen LLC RENT Kierland Crossing, LLC -
Professional Burch & Cracchiolo, P.A. RENT
Professional Carr Maloney PC RENT Millennium-High Street
Professional CT Corporation RENT Moss &Company, Inc.
Professional FTI Consulting RENT Muiteck Community Center
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RENT Oak Tree Center, LLC
RENT One Colorado Investments-
RENT
RENT PerSei Apartments
RENT PPR Redmond-RENT
RENT River Oaks District.LP-Rent
RENT Saber Dobbs Ferry LLC
RENT SDQ Fee, LLC -RENT
RENT SOF-IX PB Owner, LP-RENT
RENT SPGIL Domain LP
RENT TDC Fort Lee LLC
RENT Village at Fairview-RENT
RENT Westland Garden State
Plaza LP
REP &MAIN 24 HR Air Service Inc.
REP &MAIN 3 Wire Group Inc.
REP &MAIN A & L Recycling
REP &MAIN A All-Pro Inc.
REP &MAIN A Windy City Lock &Safe
Services, Inc.
REP &MAIN A-1 Grease Trap
REP &MAIN AAA Auger
REP &MAIN ABC Home &Commercial
Services
REP &MAIN About Grout Tile Specialties
REP &MAIN Absolute Surfacing
REP &MAIN AC Beverage of MD
REP &MAIN AC Beverage of South
Florida, Inc.
REP &MAIN Ace-Pelizon Plumbing Co.
REP &MAIN Acme Locksmith
REP &MAIN Acoustic innovations Inc-
Service Channel
REP &MAIN ACS Enterprises, Inc.
REP &MAIN Action Plumbing, Inc
REP &MAIN Active Glass Company
REP &MAIN Advance Contractor Group
REP &MAIN Advanced Access Controls,
Inc.
REP &MAIN Advanced Hood Systems
LLC
REP &MAIN Advanced Integrated
Services Inc.
REP &MAIN AdvantaClean
Environmental South
Austin
REP &MAIN Aero Office Equipment
REP &MAIN Air Engineers, Inc
REP &MAIN Airco Mechanical, Ltd.
REP &MAIN Aire-Rite Air Cond. & Refrig.
Inc.
REP &MAIN Airways Cleaning
Fireproofing Co .
REP &MAIN Aldape, Jose
REP &MAIN Alert Lock &Key
REP &MAIN Alfano Electric Inc.
REP &MAIN All Industrial Electric, Inc.
REP &MAIN All Plumbing and Sewer
Services Inc.
REP &MAIN All Pro Door Repair
REP &MAIN All Wire Electric, Inc.
REP &MAIN Allen's Custom Framing,
Inc.
REP &MAIN Allied Electric Services, Inc,
REP &MAIN Allied Fire Protection-SA, LP
REP &MAIN Alpine Plumbing, Inc.
REP &MAIN AI's Accurate Electric, Inc.
REP &MAIN AM PM Maintenance
Services
REP &MAIN Amazing Carpet &Tile
Cleaning, Inc.
REP &MAIN American Backflow
Prevention, Inc.
REP &MAIN American Project &Repair,
Inc
REP &MAIN Angelic LLC
REP &MAIN Angry Chef Kitchen Repair
REP &MAIN Applied Mechanical HVAC
REP &MAIN Arctic Window Tinting, Inc:
REP &MAIN Arizona Coffee Techs, LLC
REP &MAIN Arizona Retractable Screen
Solutions Inc
REP &MAIN Artistic Design Concepts
REP &MAIN ASC1, Inc.
REP &MAIN Aspen Air Conditioning Inc.
REP &MAIN ASSA ABLOY Entrance
Systems US Inc.
REP &MAIN Atlantic Doors &Hardware,
Inc.
REP &MAIN Atlantic Espresso Tech
REP &MAIN Austin Billiards, LLC
REP &MAIN Austin Furniture Repair LLC
REP &MAIN Automatic Icemakers LLC
REP &MAIN Averus
DOGS DE:2252631 39566/002
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REP &MAIN AVS Technology REP &MAIN Chase Fire
REP &MAIN Badger Popcorn & REP &MAIN Chem-Dry of Palm Beach
Concession Supply County
REP &MAIN Ballantyne Strong Inc. REP &MAIN Chicago Fire Detection
REP &MAIN BATMAS7ER/ABC Water Systems
Specialty REP &MAIN Christian Brothers
REP &MAIN Batteries Plus Bulbs .Mechanical Svcs, Inc.
REP &MAIN Bavco REP &MAIN Cintas Fire Protection
REP &MAIN Bayshore Shopping Ctr REP &MAIN City-Wide Plumbing &
Property Owner LLC Service Co.
REP &MAIN Belron LLC REP &MAIN Classic Hardwood Floors
REP &MAIN Bernal, Michael REP &MAIN Clays's Glass Service, Inc
REP &MAIN Best Roofing REP &MAIN Clear-Vu Window Cleaning
REP &MAIN Better Escalator LLC Inc.
REP &MAIN Bevflo Inc. REP &MAIN Co Locksmiths LLC
REP &MAIN BevTek Service-Rinaldini REP &MAIN Coast 2 Coast Finishing LLC
Dist Inc. REP &MAIN Coker Service, Inc.
REP &MAIN Big Fish HVAC LLC REP &MAIN Colonial Electric Supply Co
REP &MAIN Billiard and Game Company Inc
REP &MAIN Biltmore Refrigeration REP &MAIN Comfort Systems South
Service &Sales Central
REP &MAIN Biotech Plumbing Services, REP &MAIN Commercial Appliance Parts
Inc. &Service
REP &MAIN Blackhawk Floors, Inc. REP &MAIN Commercial Electronic
REP &MAIN Blackmon Mooring of Systems, Inc.
Austin, Inc. REP &MAIN Commercial Kitchen
REP &MAIN Boca Raton Development Cleaning Solutions
Corp REP &MAIN Commercial Kitchen Parts &
REP &MAIN Boca Security Center & Service
Locksmith, LLC REP &MAIN Commercial Tech Service
REP &MAIN Brazos Elevator Company, REP &MAIN Commerical Hood &Trap
LLC Services
REP &MAIN Brewer Commercial REP &MAIN Competitive Edge Services,
Services Inc.
REP &MAIN Bright Light Sign Company REP &MAIN Complete Carpet Care, Inc.
REP &MAIN Butters-Fetting Co., Inc. REP &MAIN Complete Electric Service
REP &MAIN Byassee Equipment Inc. LLC
REP &MAIN California Upholstery REP &MAIN Concession Maintenance
REP &MAIN Campbell Glass &Door LLC
Service, Inc. REP &MAIN Conrad Jackson Locksmiths
REP &MAIN Cannon's Upholstery, Inc. LLC
REP &MAIN Captive-Aire Systems Inc. REP &MAIN Consolidated Fire
REP &MAIN Carbonics, Inc. Protection CORP
REP &MAIN Carib-One Electric Company REP &MAIN Contemporary Signs
REP &MAIN Certified Refrigeration & REP &MAIN Control Tec Inc.
Mechanical REP &MAIN Cooking Equipment
REP &MAIN CFS, Inc. Specialist, LLC
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REP &MAIN Cora Italian Specialties, Inc.
REP &MAIN Cornerstone Building
Services
REP &MAIN Corporate Flooring
Solutions, Inc.
REP &MAIN Cothron's Safe and Lock Inc.
REP &MAIN Cougar Sales
REP &MAIN CRM, Inc.
REP &MAIN Culligan of Sylmar
REP &MAIN Custom Beverage Works
REP &MAIN Cutting Board Resurfacing,
LLC
REP &MAIN Cutting Edge Technical
Services
REP &MAIN DAC Services LLC
REP & MA►N Dallas Carpet Repair
REP &MAIN Danlop Cleaning
REP &MAIN Darella Electric, Inc.
REP &MAIN Darling International -
Tacoma Washington
REP &MAIN Dave's Appliance Service,
Inc.
REP &MAIN Dee Maria Plumbing, Inc.
REP &MAIN Delcon Electric, Inc.
REP &MAIN DeLucca's Handyman
Service
REP &MAIN Demand Cooling
REP &MAIN DFS Flooring
REP &MAIN DHR Mechanical Serv-
Orlando, Inc.
REP &MAIN Digi International Inc.
REP &MAIN Direct Mechanical Inc.
REP &MAIN Diversified Systems Group
Inc.
REP &MAIN Door Systems Inc.
REP &MAIN Dr. Vinyl of the Palm Beachs
Inc.
REP &MAIN Duffy and Lee Company
REP &MAIN DuraBond Company
REP &MAIN DynaFire, Inc.
REP &MAIN Earl's Maintenance Inc.
REP &MAIN Earthtek, Inc
REP &MAIN East Coast Metal
Structures, Inc.
REP &MAIN Eaton Services, Inc.
REP &MAIN Economy Glass Company
West, Inc.
REP &MAIN Economy Sign Co
REP &MAIN Edison Fire Extinguisher Inc.
REP &MAIN Electraserve, Inc.
REP &MAIN Electrical Reliability Services
REP &MAIN Electromatic Refrigeration
LLC
REP &MAIN Elite Audio Video &Security
REP &MAIN Elite Cinema Services
REP &MAIN EMR
REP &MAIN Espressotime LLC
REP &MAIN EverFlow Plumbing Co.
REP &MAIN Express Quality Painting
REP &MAIN E-Z General &Roofing
Contractors Inc.
REP &MAIN F&G Mechanical
Corporation
REP &MAIN Facilitec Central
REP &MAIN Facilitec East
REP &MAIN Facilitec Mid Central
REP &MAIN Facilitec West
REP &MAIN Falcone Plumbing &
Mechanical, LLC
REP &MAIN FARM Work LLC
REP &MAIN Ferguson Enterprises, Inc.
REP &MAIN Fieser, Roger
REP &MAIN Fikes Puget Sound inc.
REP &MAIN Fine Line Electric, Inc.
REP &MAIN Finishing and Coating by
Daz Inc.
REP &MAIN Fire Prevention Services,
Inc.
REP &MAIN Fire Ranger Extinguisher
Service, Inc.
REP &MAIN Five Star Millwork, Inc.
REP &MAIN Floors Galore and More
Corp
REP &MAIN Florida Industrial Super
Cleaners, Inc.
REP &MAIN Food Equipment Specialists
REP &MAIN Forman, Aaron
REP &MAIN Fox Service Company LLC
REP &MAIN Franklin Designs Inc.
REP &MAIN Franklin Machine Products,
Inc.
REP &MAIN Fred Stevens Tree Company
REP &MAIN Furniture Medic by Brian
Dragstrem
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REP &MAIN Furniture Preservation
REP &MAIN G & A Painting &Roofing
REP &MAIN G&R Electrical
Construction, Inc.
REP &MAIN Gallant Building Solutions
REP &MAIN Gallant Electric
REP &MAIN Gap, Inc
REP &MAIN Gary Spielman Plumbing,
Inc.
REP &MAIN Gasket Guy of King Co, Inc.
REP &MAIN Gaskets R Us LLC
REP &MAIN GasketsDirect of Texas
REP &MAIN General Parts and Service
lLC
REP &MAIN Glacier Design Systems, Inc
REP &MAIN Glass Doctor of Northshore
REP &MAIN Glenmont Heating & A/C
Inc.
REP &MAIN Glenn's Pool Table Service
REP &MAIN Global Facility Mgmt &
Construction
REP &MAIN GMC Air Conditioning
Services, LLC
REP &MAIN Gold Coast Draft, Inc.
REP &MAIN Goode Refrigeration Inc.
REP &MAIN Grease Trap Masters LLC
REP &MAIN Great Patriot Construction
Services, LLC
REP &MAIN Green Energy Masters
REP &MAIN Guaranty Electrician
REP &MAIN Guardian Fire Protection
Services
REP &MAIN Gulf Coast Flooring &
Services
REP &MAIN H & L Service
REP &MAIN H&H Elevator Services
REP &MAIN Hagar Restaurant Service,
Inc.
REP &MAIN Hale Refrigeration
REP &MAIN Handyman Connection
REP &MAIN Harlan Fairbanks
REP &MAIN HCI Systems, INC.
REP &MAIN Hearth Microwave Oven
Service Corp.
REP &MAIN Hecht &Sohn Glass
REP &MAIN Heritage Plumbing Co
REP &MAIN Heritage Service Group
REP &MAIN High Rise Fire and Security
REP &MAIN Hood Boss
REP &MAIN HOODZ of N. Austin Metro
REP &MAIN Hoodz of Nassau County
REP &MAIN Houston Draft Solutions LLC
REP &MAIN. Houston Locksmith
REP &MAIN Hufcor
REP &MAIN Ice Dr Inc.
REP &MAIN Ideal Air Systems Inc.
REP &MAIN Ideal Services Inc.
REP &MAIN Indicom Electric Company
Inc
REP &MAIN Industrial Electric
REP &MAIN Inter Kleen
REP &MAIN International Marine
Products, Inc.
REP &MAIN international Systems of
America, LLC
REP &MAIN Iron Top Designs, LLC
REP &MAIN J Eggli Commercial
Refrigeration
REP &MAIN J.E. Richards, Inc.
REP &MAIN J.L. Gola Construction &
Design, LLC
REP &MAIN J.R. Plumbing Inc.
REP &MAIN J2 Solutions John Logan
REP &MAIN Jahn and Sons, Inc.
REP &MAIN JBAK Enterprise
REP &MAIN JMB Repairs, Inc.
REP &MAIN Jones Awnings &Canvas,
Inc.
REP &MAIN Jtech HME Company
REP &MAIN Just My Ticket
REP &MAIN K & A Mechanical Services
Inc.
REP &MAIN K- L Heating & A/C
REP &MAIN Kanela
REP &MAIN KES Protechs Co
REP &MAIN Ketcham Mechanical
Services Corp
REP &MAIN Kevco Electrical Const. Inc.
REP &MAIN Key Masters Locksmith And
Doors Inc.
REP &MAIN KGB Home Repair Services
REP &MAIN Kiwi Services inc.
REP &MAIN Klinger Specialties Direct
Inc.
DOCS llE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 43 of 63
REP &MAIN Koetter Fire Protection of
Austin, LLC
REP &MAIN Kolb Electric Inc.
REP &MAIN KONE Inc.
REP &MAIN Kroll Refrigeration
REP &MAIN Kuhl's Electric Inc.
REP &MAIN Kustom Security Systems
LLC
REP &MAIN Larry's Lock Service
REP &MAIN Lawrentz, Kris
REP &MAIN Lee's Foodservice Parts &
Repair
REP &MAIN Legacy Group Enterprises,
Inc
REP &MAIN Lemberg Electric Company,
Inc.
REP &MAIN Lennox National Account
Services, LLC
REP &MAIN Liberty Lock and Security,
Inc.
REP &MAIN Liquid Environmental
Solutions
REP &MAIN Liquid Logistics, LLC
REP &MAIN Locks Plus Service &
Maintenance
REP &MAIN Lone Star Office Solutions,
LLC
REP &MAIN M&M Pest Control Inc.
REP &MAIN M&T Plumbing &Heating
Co, Inc.
REP &MAIN Mark Kitchen Equipment
Services Inc.
REP &MAIN Master Cleaner Corporation
REP &MAIN Master Protection, LP dba
FireMaster
REP &MAIN McKinley Elevator
Corporation
REP &MAIN Miller Glass &Glazing, Inc.
REP &MAIN Moah Electric, Inc
REP &MAIN Mona Electric Group, INC
REP &MAIN Morris Upholstery
REP &MAIN Mr. David's Flooring
International, LLC
REP &MAIN My Casa Services
REP &MAIN Naper Brook Plumbing, Inc.
REP &MAIN National Commercial
Builders Inc.
REP &MAIN National Design and
Millwork
REP &MAIN National Escalator Cleaning,
LLC
REP &MAIN NetComp Communications
REP &MAIN New Era Design LLC
REP &MAIN New Life Service Company,
Inc.
REP &MAIN New Star Cleaning
REP &MAIN NextGen Media Systems
REP &MAIN Nicks Plumbing and Sewer
Services Inc.
REP &MAIN Ninja Plumber, Inc.
REP &MAIN Northwest Electric &Solar
LLC
REP &MAIN N-Power, LLC
REP &MAIN Olsson Roofing Company,
Inc.
REP &MAIN Otis Elevator Company
REP &MAIN PABS Management, Inc.
REP &MAIN Pacific Glassworks, Inc.
REP &MAIN Padilla's King Cleaning
REP &MAIN Paragon Store Fixtures, Inc
REP &MAIN Pasadena Lock Shop
REP &MAIN Pattison General Contractor
REP &MAIN Paul Ruggieri Upholstery
REP &MAIN Pauly G's Home
Improvements Inc.
REP &MAIN Phoenix Knife House, LLC
REP &MAIN Piece Management, Inc.
REP &MAIN Pinnacle Services, Inc.
REP &MAIN Pipe Pros Plumbing
REP &MAIN Pipe Wright, Inc.
REP &MAIN PM Plumbing &
Mechanical, Inc.
REP &MAIN Pop It Rite, Inc.
REP &MAIN Pop-A-Lock of Westchester
REP &MAIN Potomac Exhaust Inc.
REP &MAIN Power Carpet Cleaning
REP &MAIN Pride Electric Inc.
REP &MAIN Prime Electric Inc.
REP &MAIN Pro Coat, Inc.
REP &MAIN Pro Refrigeration
REP &MAIN Proctor Companies
REP &MAIN Professional Locksmiths
REP &MAIN Professional Safe &Lock
Service ,Inc.
DOCS D~225263.139566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 44 of 63
REP &MAIN PRO-SEAL, LLC REP &MAIN Roto Rooter Plumbing and
REP &MAIN Proshred Security Service
REP &MAIN Pro-Staff Mechanical, Inc. REP &MAIN Roto Rooter Services
REP &MAIN Pro-Weld REP &MAIN Roto Rooter Water
REP &MAIN Pryor Painting Restoration
REP &MAIN Pure Plumbing Service REP & MAiN Roto-Rooter
REP &MAIN PuroClean Disaster REP &MAIN Roto-Rooter -Hoffman
REP &MAIN R & R Associates Southwest Corp
REP &MAIN R&E Electric and REP &MAIN Roto-Rooter Services
Construction-Rudy Company
Ortiz REP &MAIN Rowland Glass Studios LLP
REP &MAIN R.A. Brown Back Flow REP &MAIN R-Tech Services LLC
Testing REP &MAIN S&S Systems of IL
REP &MAIN Radiant Plumbing Service REP &MAIN Safe Haven Hood &Duct
Inc. Services
REP &MAIN Rainy Day Restoration REP &MAIN Safequip, Inc.
Roofing &Repairs REP &MAIN Satellite Country, Inc.
REP &MAIN Raven Mechanical LP REP &MAIN Schemm Bowling, Inc.
REP &MAIN Ray Blom Plumbing, Inc REP &MAIN Sean Saxer, Builder &
REP &MAIN RD WETS Handyman Service
REP &MAIN Real Refrigeration Inc. REP &MAIN Secure Guard Security
REP &MAIN Red Truck Electrical Centers, Inc.
Services REP &MAIN Select Electrical Service Inc.
REP &MAIN Refresh LLC REP &MAIN Service Experts
REP &MAIN Refrigerated Specialist, Inc. REP &MAIN Service Side, LLC
REP &MAIN Regional Building REP &MAIN Service Solutions Group-IL
Maintenance REP &MAIN Service Solutions Group-TN
Company REP &MAIN Servicecom
REP &MAIN Reliable Fire Protection REP &MAIN Servpro of Avondale
Corp REP &MAIN Servpro of Eagle Rock
REP &MAIN Remington Restaurant REP &MAIN Servpro of Milwaukee
Equipment Repair North
REP &MAIN Rescue Rooter REP &MAIN Servpro of Orland Park
REP &MAIN Retrotech Plumbing & REP &MAIN Servpro of Westwood/West
Mechanical Beverly Hilis
REP &MAIN RHW, Inc. REP &MAIN Shahoud, Mounir
REP &MAIN Richard Lowe Refrigeration REP &MAIN Sharmik, Inc.
Service Inc. REP &MAIN Sheldon Enterprises, Inc
REP &MAIN River City Tile &Remodel REP &MAIN Shield Lock &
REP &MAIN River City Window Cleaning SecurityService,LLC
REP &MAIN RKS Plumbing and REP &MAIN Singer Equipment Company
Mechanical, Inc. DBA M. Tucker
REP &MAIN RL Signs, LLC REP &MAIN Sit Well Upholstery
REP &MAIN RMG 11 Inc. REP &MAIN Skyhigh Building
REP &MAIN Rogers Electric Maintenance Inc.
REP &MAIN Ron the Plumber REP &MAIN Skylight Window Films LLC
DOCS UE:225263. ] 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 45 of 63
REP &MAIN Skyline Window Cleaning,
Inc.
REP &MAIN Skyway Window Cleaning
Corp
REP &MAIN Smart Care Equipment
Solutions
REP &MAIN Smithco WPB Inc.
REP &MAIN Southern California
Cinetech
REP &MAIN Southern California
Fireplace LLC
REP &MAIN Southern Prairie
Mechanical
REP &MAIN Stainless Fixtures Inc-
Service Channel
REP &MAIN Stanley Security Solutions,
Inc.
REP &MAIN Stanley Steemer
International, Inc.
REP &MAIN Stanley Steemer of South
Florida
REP &MAIN Steve Belsito Sons, Inc
REP &MAIN STM Advanced Window
Film Solutions
REP &MAIN Story Elevator Solutions
REP &MAIN Stuart Rose Heating
REP &MAIN Sub Zero HVACR
REP &MAIN Suburban Elevator
Company
REP &MAIN Sun Snacks
REP &MAIN Suncoast Air Engineering,
Inc.
REP &MAIN Sunrise Window Cleaners,
Inc.
REP &MAIN Sunshine Cleaning Systems,
Inc.
REP &MAIN Super Dry
REP &MAIN T.1. Maintenance, Inc.
REP &MAIN Taylor Plumbing, Inc.
REP &MAIN Tech Savvy, LLC
REP &MAIN Technical Inspection of DC
Inc.
REP &MAIN Temperature Service Co,
Inc.
REP &MAIN Temperatures Unlimited
REP &MAIN Tempo Industries, LLC
REP &MAIN Texas AirSystems, LLC
REP &MAIN Thyssenkrupp Elevator Corp
REP &MAIN Titus Electrical Contracting
LP
REP &MAIN TJ Everlasting Contractors
Corp.
REP &MAIN TOES Enterprises, Inc.
REP &MAIN Town East Heating
REP &MAIN TransCeramica
REP &MAIN Tri-City Electrical
Contractors
REP &MAIN Trinity Air of New Braunfels
REP &MAIN Trinity Commercial
Services, LLC
REP &MAIN 7ri-Signal Integration, Inc.
REP &MAIN Troon Glass LLC
REP &MAIN Tropical Tile &Marble
DIST.s Inc
REP &MAIN TSP Roof System, Inc.
REP &MAIN Ultravac Services, Inc.
REP &MAIN United Refrigeration, Inc.
REP &MAIN Unlimited Electrical Contr.
Co
REP &MAIN USA Board Up &Glass
Company
REP &MAIN USA Fire Protection, Inc.
REP &MAIN Vanda Ray Construction
Specialists, LLC
REP &MAIN Vantage Plumbing, Inc.
REP &MAIN Vent Tec
REP &MAIN Victor's Upholstery
REP &MAIN Vista Systems, Corp
REP &MAIN Vital Mechanical Service,
Inc.
REP &MAIN VVV Corporation
REP &MAIN Walsh Equipment Repair,
Inc.
REP &MAIN Waterwerx Best
EP &MAIN West Coast Escalator
Cleaning LLC
REP &MAIN West Coast Gaskets
REP &MAIN Western Fence Co
REP &MAIN Western Mechanical, Inc.
REP &MAIN Westland Heating & A/C.
Inc.
REP &MAIN Westway Electric Systems,
Inc.
DOCS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 46 of 63
REP &MAIN WeWit LLC DBA WeWitness SUPPLIES FarFromBoring Promotions,
Elevator LLC LLC
REP &MAIN Wind River Environmental, SUPPLIES General Bottle Supply
LLC Company
REP &MAIN Window Tinf LA SUPPLIES Impulse Enterprises, LLC
REP &MAIN WKTD - We Know the Corp
Details SUPPLIES Magal, Ami
REP &MAIN Worldwide Safe and Vault SUPPLIES No Touch Easy Gloves Inc.
Inc SUPPLIES Progressive Specialty Glass
REP &MAIN Zubras Electric, Inc. Co. Inc
SECURED TEACHERS' RETIREMENT SUPPLIES Sperry Software, Inc.
SYSTEM OF ALABAMA SUPPLIES Sunshine Provisions-E+M
SECURED THE EMPLOYEES' SUPPLIES The Webstaurant Store, Inc.
RETIREMENT SYSTEM SUPPLIES Trinity bynamic, LLC
OF ALABAMA TAXES Alabama Department of
SUBSCRIPT Arizona Cocktail Week LLC Revenue
SUBSCRIPT BMI Inc. TAXES Ann Harris Bennett -Harris
SUBSCRIPT Boca Raton Chapter of PAF County
SUBSCRIPT Box Office Analyst, LLC TAXES Arizona Corporation
SUBSCRIPT Conference and Visitors Commission
Bureau TAXES Arizona Department of
SUBSCRIPT Direct Cinema (North Revenue
America) Inc. TAXES Arizona Dept of Liquor
SUBSCRIPT Dropbox, Inc. Licenses Control
SUBSCRIPT Drug Free Business TAXES Arizona Secretary of State
SUBSCRIPT Evention LLC TAXES Arizona Unclaimed Property
SUBSCRIPT Greater Boca Raton Unit
Chamber of TAXES Bergen County Clerk
Commerce TAXES Borough of Fort Lee
SUBSCRIPT Greater Miami Convention TAXES Bourough of Paramus
SUBSCRIPT Healthnetwork Foundation TAXES CA Dept of Alcoholic
SUBSCRIPT Heritage Corridor Conv & Beverage Control
Visitors Bureau TAXES CA State Controller's Office
SUBSCRIPT Malwarebytes Corporation TAXES California Department of
SUBSCRIPT Milwaukee Business Journal TAXES City of Austin
SUBSCRIPT NATO National Assoc of TAXES City of Boca Raton
Theatre Owners TAXES City Of Glendale
SUBSCRIPT Paddock Publications- TAXES City of Houston
SUBSCRIPTION TAXES City of Houston
SUBSCRIPT Schaumburg Business TAXES City of Los Angeles
Association Treasurer
SUBSCRIPT Scottsdale Area Chamber of TAXES City of North Miami Beach
Commerce TAXES City of Pasadena
SUBSCRIPT Smartsheet Inc. TAXES City Of Redmond
SUBSCRIPT Sports N Guide TAXES City of Scottsdale
SUBSCRIPT SurveyMonkey Inc. TAXES City of Yonkers
SUBSCRIPT WPO Santa Monica Bay TAXES Collin County Clerk
DOCS Dr225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 47 of 63
TAXES Commissioner of Revenue TAXES Maricopa County Treasurer
Services TAXES Maun, Kenneth L.
TAXES Commissioner ofTaxation TAXES Miami Dade County
and Finance TAXES Miami-Dade Tax Collector
TAXES Comptroller of Public TAXES Montgomery County
Accounts TAXES New Jersey Division of
TAXES Cook County -Amusement Taxation
Tax TAXES New York City Department
TAXES Cook County Government of Finance
TAXES Delaware Division of TAXES New York State Department
Corporations of State
TAXES Delaware Secretary of State TAXES New York State Filing Fee
TAXES Delray Beach CRA TAXES NJ Div of Alcoholic
TAXES Department of Alcoholic Beverage Control
Beverage Control TAXES NY State Liquor Authority
TAXES Department of Assessments TAXES NYC Department of Finance
& Taxation TAXES NYS Corporation Tax
TAXES Department of Assessments TAXES Office of Finance, City Of
and Taxation Los Angeles
TAXES Department of Financial TAXES Palm Beach County Tax
Institutions Collector
TAXES Department of Revenue - TAXES Sharon R. Bock, Clerk &
State of WA Comptroller
TAXES Department of State TAXES State Board of Equalization
TAXES Dept of Business &Prof. TAXES State Department of
Regulations TAXES State Of New Jersey
TAXES Division of Alcoholic Bev & TAXES State of New Jesey Dept of
Tobacco TAXES State of Washington Dept
TAXES Division of Hotels and of Revenue
Restaurants TAXES Tax Collector, Palm Beach
TAXES Employment Development County
Dept TAXES Texas Comptroller of Public
TAXES Florida Department of Accounts
Financial Services TAXES Texas Department of
TAXES Florida Department of TAXES Texas State Comptroller
Revenue TAXES Town of Fairview
TAXES Florida Department of State TAXES Travis County Clerk
TAXES Franchise Tax Board TAXES Travis County Tax Office
Bankruptcy Section TAXES Treasurer, City of Glendale
TAXES Harris County Clerk TAXES Treasurer, State of New
TAXES Illinois Department of Jersey
Revenue TAXES Village of Bolingbrook
TAXES Illinois Liquor Control TAXES Village of S. Barrington
Commission TAXES Virginia Department of
TAXES King County Treasury Taxation
TAXES Los Angeles County Tax TAXES Washington State
Collector TAXES Waukesha County
DOCS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 48 of 63
TAXES Wisconsin Department of TRADE A+ Food Industry
Revenue Inspections, Inc.
TAXES Wisconsin SCTF TRADE A-1 Engravers &Advanced
TAXES Wisconsin State Treasury Graphics
TOP 30 America's Escape Game TRADE A-1 Services, Inc.
TOP 30 Cardlytics Inc. TRADE AA Discount Restaurant
TOP 30 Crowe LLP Supply
TOP 30 Delray Beach 4th & 5th TRADE AA Party Rentals
Avenue, LLC TRADE AAA Fulton Supply Inc.
TOP 30 Driscoll Foods TRADE Aable Safety Clean
TOP 30 Ecostruction LLC TRADE Accent Tabie Lighting Co.
TOP 30 Hodges &Associates, PLLC TRADE Accubar (G4Technologies)
TOP 30 ID &Design International, TRADE AccuCode Inc.
Inc. TRADE Accurate Recharge &Fire
TOP 30 Integrated Media Systms Suppression LLC
TOP 30 IPFS Corporation TRADE Ace Microtechnology, Inc.
TOP 30 Jackson Lewis P.C. TRADE Ace Parking Management,
TOP 30 Lane Valente Industries Inc.
TOP 30 Schindler Elevator TRADE Admiral Linen &Uniform
Corporation TRADE ADP, INC.
TOP 30 Softeq Development TRADE ADP, Inc.-BAYSHORE-BANK
Corporation DEBIT
TOP 30 Spencer Stuart TRADE ADT Security Services
TOP 30 Stainless Fixtures Inc TRADE Advanced Filing Systems,
TOP 30 Superl Sequoia Limited Inc.
TOP 30 Sysco TRADE Advanced Mechanical Inc.
TOP 30 TDC Fort Lee, LLC TRADE Advanced Processing and
TOP 30 Universal Film Exchanges, Imaging, Inc.
LLLP TRADE Advanced Theatre Services
TOP 30 Village FV, Ltd -Rent TRADE Advantage Waypoint
TOP 30 Yetter Coleman LLP TRADE Aggravated Wear
TRADE 1570 Cinema Services LTD TRADE AimPoint Group
TRADE 1-800-Water Damage TRADE Air Cycle Corporation
TRADE 4th Ave Maps Inc. TRADE AireSpring Inc.
TRADE 944 Magazine, LLC TRADE AJ Valet
TRADE A & A Prof. Cleaning TRADE ALA, Inc.
Service, Inc. TRADE Alabama Secretary of State
TRADE A & E Security &Electronic TRADE Alarm Detection Systems
Solutions Inc.
TRADE A Plus Messenger Service TRADE Aldik Home
Inc TRADE Alert Logic, Inc.
TRADE A Vision Advertising TRADE Alexis Deblitz
Resources TRADE All City Locksmith
TRADE A. Barr Sales, inc. TRADE All Pro Beverage Systems
TRADE A.A. Fire Equipment Co., inc.
Inc. TRADE All Star Window Cleaning
TRADE All States Mall Service II
DOGS DE2252(3.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 49 of 63
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
.~
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All Vac &Central Vacuum TRADE Apothia Los Angeles
Systems TRADE Apple Inc.
Allegiant Partners, Inc. TRADE APS
Allegra Print &Imaging- TRADE Arahull Services inc.
POMPANO BCH TRADE Architextures
Allen City Guide TRADE Argyle Security Group
Allen Fairview Chamber of TRADE Arizona Cutlery &
Commerce Sharpening Service Inc
Alliance Contract Flooring TRADE Armor Affiliates Inc.
Inc. TRADE Arno Decorating, Inc.
Allied Fire and Security TRADE Arrow Glass &Mirror, Inc.
AlliedBarton Security TRADE Arrowhead Commercial
Services Equipment
Allstate Party &Tent Rental TRADE ARS
ALM Media LLC TRADE Artisan Wall Covering
Alpha Baking Company TRADE Artstudio 1.0.1 Ltd.
Alpha Billiards TRADE At Your Leisure Service, LLC
Alphagraphics North Austin TRADE Atlas Party Rentals /Best
AlphaGraphics/AUSTIN Chair Rentals
Alphagraphics-Central TRADE Audio Video L.A.
Alphagraphics-Greenway TRADE Aurora Tristate Fire
AlphaGraphics-Scottsdale Prevention Co.
Rd TRADE Austin American-Statesman
Alpine Solar Control TRADE Austin Automatic Door
Alsco, Inc. Solutions
Alsco, Inc.- MD Pickett TRADE Austin Chamber Of
Street Commerce
Aluglas, LLC TRADE Austin Chronicle
Ambrosi Cuter LTD CORP TRADE Austin Printing &Mailing
Amdur Productions TRADE Austin-Travis County Health
American Cinema Human Srvscs
Equipment, Inc. TRADE Automatic Suppression &
American Draft Systems lLC Alarm Systems
American Executive TRADE Avitat Boca Raton
Cleaning TRADE AZ Family.com
American Express TRADE AZBIGMEDIA
American Soda Fountain TRADE Azure Awnings Inc.
American Turf and Carpet TRADE B & N Industries, Inc.
Amerisign &Graphics, Inc. TRADE B.T.S. A/C & HTG, LLC
AMP-Rite Electric Co. Inc. TRADE Badger Fire Protection
Angelic Grove Safety Supply Co
Ann Storck Center TRADE Badger Liquor-Inactive
Annelise Linn TRADE Baker Commodities
Antelope Entertainment TRADE Balch &Bingham, LLP
~~~, TRADE Balloon Art
APD Alarm Administration TRADE Bank of America
Aplasticbag.com TRADE Barbizon Lighting Company
DOCS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 50 of 63
TRADE Barefoot Mailmoms, Inc TRADE Brown &Bigelow
TRADE Bargreen Ellingson TRADE Bunyan's Commercial
FoodService Firewood LLC.
TRADE Barracuda Networks, Inc. TRADE Bureau of Elevator Safety
TRADE Barrington Area Chamber TRADE Business Journal
of Commerce TRADE Buyatab Online Inc.
TRADE Bass Industries Inc. TRADE BW Plus Scottsdale
TRADE Batteries Plus LLC Thunderbird Suites
TRADE Bay Commercial Bank TRADE C & JM Services Inc.
Escrow Services TRADE C.K.'s Lockshop and Security
TRADE Bay Towel Ilnc. Center
TRADE Bayshore Town Center TRADE C2C Environmental, Inc.
TRADE Be Media, Inc. TRADE Cambridge Medical Group
TRADE Beergas Company TRADE Capitol Candle
TRADE Bella Bagno, Inc. TRADE Card Quest Inc.
TRADE Ben Wilda TRADE CareerBuilder Employmen -
TRADE Benson Systems Aurico
TRADE Berkel Midwest Sales & TRADE Carisolo ,Inc.
Service TRADE Carma Lee Teasley
TRADE Besam Entrance Solutions TRADE Carol Fradkin
TRADE Best Name Badges TRADE Carolyn Noori
TRADE Best Of TRADE Cash Register Service Co.,
TRADE Better Party Rentals/Better inc.
Rentals TRADE Castillo Repair and
TRADE Beverly Hills Carpet Construction Corp.
Cleaners Inc. TRADE Catalfamo Exotic Flooring &
TRADE Bierman LLC dba Raider Tile Gallery
Rooter TRADE Caterease
TRADE Blizzard Entertainment TRADE CBS Radio
TRADE Bob Lurie Glass Corp TRADE CDR Graphics, Inc.
TRADE Bobs Business, Inc. TRADE CDW Direct
TRADE Boca Aircraft Maintenance TRADE Ceanne Simmelink
TRADE Boca Mizner Cleaners TRADE Celebrating Asian American
TRADE Bohmann &Vick Inc. Heritage
TRADE Bolingbrook Area Chamber TRADE Central DBA
of Commerce TRADE CenturyLink
TRADE Bonafide Lock &Safe, Inc TRADE CenturyLink - 52124
TRADE Borough of Fort Lee/Fire TRADE Ceridian Benefit Services,
Prevention Inc.
TRADE Brake Water Transport, Inc. TRADE Champion Solutions Group
TRADE Brandon Transfer &Storage TRADE Chef Works, Inc.
Co. TRADE Chicago Sun-Times
TRADE Braun Linen Service Inc. TRADE Christian Martin
TRADE Break It Down LLC TRADE Chuao Chocolatier
TRADE Brent Johnson TRADE CigaNetworks, Inc.-
TRADE Brink's Incorporated TRADE Cinema Equipment And
TRADE Brower Tinting &Graphics Supplies
DOCS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 51 of 63
TRADE Cintas #22 TRADE Cozzini Bros., Inc.
TRADE Cintas #769 TRADE CPI Promotions, Inc.
TRADE Cintas Corporation TRADE CPT of South Florida, Inc.
TRADE Cintas Corporation #426 TRADE Craig Steffen
1"RADE Cintas Corporation #460 TRADE Craters &Freighters of
TRADE Cities West Publishing, Inc. Seattle
TRADE Citron Sound Services DJs & TRADE Creative House Branding
Musicians LLC
TRADE City Carbonic Gas & TRADE Creative Lodging Solutions
Welding Supply LLC
TRADE City of Beverly Hilis TRADE Critical Spaces, Inc.
TRADE City of Los Angeles TRADE CTL Marketing LLP
TRADE City of Pasadena Fire Dept TRADE CueStix Inc.
TRADE City Wide Maintenance of TRADE Custom Packaging &
Washington LLC Products, Inc.
TRADE CJS Global, Inc. TRADE Cylinder Central
TRADE Clean Tec TRADE D.E.L. Professional Cleaning
TRADE Clear Channel Outdoor Srvc Corp
TRADE Clearwing Productions, Inc. TRADE D.T.S. Worldwide
TRADE Clipper Mill Inc. Transportation
TRADE CLTV -Tribune Company TRADE Dadepaper
TRADE Colonial Parking, Inc. TRADE Danny Vegh's Home
TRADE Color Ad Packaging Entertainment, LLC
TRADE Commercial Custom TRADE Darling Ingredients, Inc.
TRADE Commercial Specialties, Inc. TRADE Dataworks, dba Red Book
TRADE CommunityLink Solutions
TRADE Concur Technologies, Inc. TRADE Dauncey Construction, Inc.
TRADE Conditioned Air Design, Inc. TRADE Dave &Buster's
TRADE Consolidated Edison TRADE David Zuidema, Inc.
Company of NY, Inc. TRADE DayMark Technologies
TRADE Contina Edwards TRADE Dayton Freight
TRADE Convergint Technologies TRADE Deborah Rittberg
LLC TRADE Debra Greene
TRADE Cook County Dept of TRADE DeFranco Plumbing
Environ. Control TRADE Dell Business Credit
TRADE Copper State TRADE Dell Marketing, LP
Communications, Inc. TRADE Deluxe Business Checks
TRADE Corporate Interiors, Inc. TRADE Deluxe Digital Cinema
TRADE Costco Wholesale TRADE Deluxe Digital Media, Inc.-
TRADE Costco Wholesale -West DDC
Plano TRADE Deluxe Echostar LLC
TRADE Costco Wholesale #664 TRADE Dempsey Bluevar
TRADE County of Los Angeles TRADE Department of Health
TRADE County of Westchester TRADE Department of Health
Indust Dev Agency Services
TRADE Coverall North America, Inc. TRADE Department of Industrial
TRADE Coyle Hospitality Group Relations
DOCS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 52 of 63
TRADE Department of Labor &
Industries
TRADE Department of Permitting
Services
TRADE Design/Systems
TRADE Detour Import &
Distribution
TRADE Dex One
TRADE Dexon Computer
TRADE DFK Dry Cleaners LLC
TRADE DHL Express, Inc.
TRADE Diamond Sharp Inc.
TRADE Diamond Wipes
International, Inc.
TRADE Dick Noll Glass Service, Inc.
TRADE Dick's Restaurant Supply
TRADE Digi Graphics
TRADE Digital Cinema Distribution
Coalition
TRADE Dimension Data
TRADE Dimensional Plastics Corp.
TRADE Direct Opinions
TRADE DirecTV -AMEX
TRADE DJ Flip
TRADE DJ Grayson
TRADE DJ Holland
TRADE DJ JoshP
TRADE DJ Kai Royale
TRADE DJ Mike Jinx
TRADE D1G Surveying and
Mapping, Inc.
TRADE DJU Productions Inc.
TRADE DMX Inc.
TRADE Doctors Laundry Service,
Inc.
TRADE DOHMH
TRADE DOHO Productions, Inc.
TRADE Dominicks Italian
Steakhouse
TRADE Dom's Distributing
TRADE DPI Specialty Foods, Inc.
TRADE Dryclean Express
TRADE Dryclean Plus
TRADE Duck Delivery of
Washington, Inc.
TRADE DuDa, Inc.
TRADE Dunbar Armored Inc.
TRADE DuPage Convention &
Visitors Bureau
TRADE Dynamic Marketing Source,
Inc.
TRADE E 13
TRADE Eagle Enterprises Ltd
TRADE Earthvision, LLC
TRADE East Coast Food Equipment,
Inc.
TRADE East Coast Valet Inc
TRADE East Dundee Fire Protection
District
TRADE Eclipse Advertising Inc-SD
TRADE Eco Cartridge Store
TRADE Ecolab
TRADE Ecolab Food Safety
Specialties
TRADE Ecolab Pest-Chicago
TRADE Ecolab Pest-Grand Forks
TRADE Ecolab-905327
TRADE Ecolab-Inactive
TRADE Ecosure
TRADE ECS Florida, LLC
TRADE Edison South-Liquor
Corporation
TRADE Edward Don-Chicago
TRADE Edward Don-North
Riverside
TRADE Edward-Don &Company
Holdings LLC
TRADE Elegant Balloons
TRADE Elevated Music Services,
Inc.
TRADE Elite Logistics, Inc.
TRADE Elliot, Todd
TRADE Employee's Retirement
System of Alabama
TRADE Employment Security
Division
TRADE Englewood Chamber of
Commerce
TRADE Entertainment Lighting
Services
TRADE Entertainment Supply &
Technologies, LLC
TRADE Enviromatic Corporation of
America, Inc.
DOCS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 53 of 63
TRADE Eric T Letksuskas TRADE Fisher Broadcasting-Seattle
TRADE ESA Employee Screening Radio LLC
Associates TRADE Fio Wet Cleaning Solutions,
TRADE Espresso RMi, Inc. LLC
TRADE Essannay Show-it, Inc. TRADE Florida Atlantic University
TRADE Event Rents, LLC TRADE Florida Dept of Revenue
TRADE EverBank Commercial TRADE Florida Division of
Finance, Inc. Corporations
TRADE Extended Stay America - TRADE Florida U.C. Fund
Boca Raton TRADE Florida's Finest Linens
TRADE Extended Stay America - TRADE Focus Four LLC
Illinois. TRADE Formas, Inc.
TRADE Extended Stay America - TRADE Fort Lee Police Department
Maryland TRADE Fortessa Tableware
TRADE EZ Cleaners Solutions, LLC
TRADE F&R General Interiors TRADE Forward Association Inc.
TRADE Facility Solutions Group Inc. TRADE Fox Valley Fire &Safety
TRADE Falk Group Public Relations, TRADE Frank Brother's Inc.
Inc. TRADE Front Line Safety
TRADE Farmer Jay LLC TRADE Fruge Seafood Company
TRADE FDOT TRADE Fujitec America, Inc.
TRADE Feature Parking TRADE Fun Frames Event Photo
TRADE Febco, Inc. Booths LLC
TRADE FedEx TRADE Function 4, LLC
TRADE FedEx Acct TRADE Furniture Guy-Division of
TRADE FedEx Freight IDG Ent, Inc.
TRADE FedEx Office TRADE Fusion Uniforms &Linen
TRADE Fernandez, Francisco DBA Inc.
Dasic Fernandez TRADE G&I VII Redmond
TRADE Fidelity National Title TRADE G.Neil
TRADE Filtercorp TRADE Gabbay Architects, Inc.
TRADE Filtercorp Farwest TRADE Gaby's Janitorial Services
TRADE Filtercorp Mid America TRADE Garda CI Great Lakes, Inc.
TRADE FilterCorp Rocky Mountains TRADE Garvey Nut &Candy
TRADE Filtercorp SE TRADE Gayle Coleman
TRADE Filtercorp Southwest TRADE GDC Digital Cinema
TRADE Fine Cooking Network (USA), LLC
TRADE Finley Consulting & TRADE GDC Technology of America
Investigation, Inc. LLC
TRADE Fire Chief Equipment TRADE Gemini Marketing
TRADE Fire King Security Products, TRADE Geologic Multimedia, Inc.
LLC TRADE Gerald Franklin Agency, Inc.
TRADE Firestone Building Products TRADE Gexa Energy
Company, LLC TRADE GFA International, Inc.
TRADE Fish Window Cleaning TRADE GigaNetworks, Inc
TRADE Fishbowl Inc. TRADE Glendale Chamber of
Commerce, Inc.
DOCS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 54 of 63
TRADE
TRADE
TRADE
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TRADE
TRADE
TRADE
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TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
TRADE
Glendale Police Department TRADE
Gold Coast Chamber of TRADE
Commerce TRADE
Golden West Billiard MFG TRADE
Golterman &Sabo IncGotham Seafood Corp TRADE
Grainger TRADE
Grand Event Rentals- TRADE
Thredco LLC TRADE
Grand Prize Promotions TRADE
Grandstand Sportswear TRADE
Granite Transformations ofPhoenix TRADE
Gray V TRADE
Graymark Security GroupGrease Company TRADE
Greater Bethesda Chamber TRADE
of Commerce TRADE
Greater Delray Beach TRADE
Chamber of TRADE
Commerce TRADE
Greater Houston TRADE
Community
Foundation TRADE
Greater New York Chamber
of Commerce TRADE
Greater Phoenix
Convention TRADE
Greater Redmond Chamber TRADE
of Commerce TRADE
Greater Seatte Chamber of TRADE
Commerce
Green Clean Beer Lines TRADE
Green-Wise, Inc. TRADE
GSC Mechanical TRADE
Guardian Security TRADE
Guittard Chocolate TRADE
Company TRADE
Haley Gerding TRADE
Hamco DC Inc. TRADE
Handy Artistic Upholstery
LLC TRADE
Harris County Public Health TRADE
Hart Health TRADE
HAS Events TRADE
Hayneedle Inc. TRADE
hcareers
DOCS DE225263.1 39566/002
Heathco InternationalHeidi Wasserman UnlimitedHenrich DesignHernandez J Commercial
CleaningHigh Rise Security Systems
Highland WirelessHinkley's Custom Lighting
Hobaica Service Inc.Hobart ServiceHoffman Estates Chamber
ofHolder's Pest ControlHollywood Theatre
Equipment, Inc.Home AllyHome DepotHood Cleaning, Inc.Hoser GroupHost.netHotSchedules.com, Inc.Houghton Mifflin Harcourt
Publishing Co.Houston Department of
HealthHR Management Solutions,
Inc.HRdirectHubbard Radio SeattleHubert CompanyHunter Group Associates,
Inc.Hunting Studio GlassHWACHytex Decorative TextilesIAAPAIdcservco Business Services
IEM, Inc.IL Bacio Inc.IL Office of the State Fire
MarshalImage Source, inc.Imaginit TechnologiesIMCImpact Paper &Ink, LtdImperial Credit Corporation
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 55 of 63
TRADE Imperial Parking Industries, TRADE KForce
Inc. TRADE Kick Cancer in the Bum
TRADE Improve Magazine TRADE KING
TRADE Industrie Denim Scottsdale TRADE KJKK-FM
TRADE InnerWorkings, Inc. TRADE KKFR-FM
TRADE Integra Telecom TRADE KLBJ-FM
TRADE Interceramic Inc. TRADE Klein Electronics, Inc.
TRADE Interior Services &Graphics TRADE KLRU
TRADE International Council TRADE KNVA
TRADE IP Commerce, Inc. TRADE KNXV-TV
TRADE Iron Mountain TRADE KOMO-AM
TRADE isotech Pest Management TRADE KOMO-TV
Inc. TRADE Konda Dees, CMD
TRADE 1 & J Pest Control, Inc. TRADE Konica Minolta - CIT Bank
TRADE J K Tile Co. N.A. Corp
TRADE Jack Brown Cleaners TRADE Konica Minolta Business
TRADE Jacqueline Chesser TRADE Konica Minolta Premier
TRADE JAM Fire Protection, Inc. Finance
TRADE James Imaging Systems TRADE KSTW-N
TRADE Javier's Decorating TRADE KNT-N
TRADE JC Hospitality Consultants, TRADE KTXA-TV
inc. TRADE Kukuruza Gourmet
TRADE Jeannetta Tatum Popcorn, LLC
TRADE Jeff Monday TRADE KXAN
TRADE Jenner, Denny TRADE LA Inc. The Los Angeles
TRADE Jim Dandy Enterprises Convention
TRADE Joe Diamond Events, Inc. TRADE LAgraphico, Inc.
TRADE Joel Patrick Floral Events TRADE Lamp Service Products
TRADE John Waeltz Arizona, Inc.
TRADE JP Morgan Chase Bank, N.A. TRADE Laundry Valet
TRADE JP Orlando, LLC TRADE Laz Karp Associates LLC
TRADE JPD Graphics, Inc. TRADE Laz Parking
TRADE Jtech Communications, Inc. TRADE Lazy Lee LLC
TRADE JWB Business Services, Inc. TRADE Leasing Services, LLC
TRADE Karl's Event Rental TRADE Legendary Design, Inc.
TRADE Kaseya Limited TRADE Les Fleurs D'Almir
TRADE KASW TRADE Leturmy Landscaping
TRADE Kathy Tate TRADE Liberator Management, LLC
TRADE KBKS-FM Clear Channel TRADE Light Bulbs Unlimited
Broadcasting, Inc. Lighting Showroom
TRADE KCPQ-TV TRADE Lighting Unlimited Inc.
TRADE KDAF-N TRADE Limelight Music &
TRADE KDY Service Inc. Entertainment, LTD
TRADE Kelley Imaging Systems, Inc. TRADE Lind Shoe Company
TRADE Kelly Mayeshiba TRADE Linda Teweles
TRADE Keter Environmental TRADE Logan Corporation
Services, Inc. TRADE LogMeln USA, Inc.
DOCS DE:225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 56 of 63
TRADE LogMein, Inc.
TRADE LogRhythm, Inc.
TRADE Logsdon and Associates,
Inc.
TRADE Lombardi's Van &Storage
Inc.
TRADE Lone Star Restaurant Suppy
TRADE Los Angeles County Fire
Department
TRADE LOS ANGELES COUNTY
REGISTRAR
TRADE Los Angeles Magazine
TRADE LPC Transportation Services
Inc.
TRADE M. Gonzalez Carpet
Cleaning
TRADE M. Hanson &Company, Inc.
TRADE MacEnthusiasts, Inc.
TRADE Maffei Cutlery- E-Z EDGE
INC
TRADE Magic Cleaners &Laundry
TRADE Magna-Tech Electronic
Company Inc.
TRADE Maharam
TRADE Mahoney Environmental
Partnership
TRADE Malin+Goetz Inc
TRADE Maner Fire Equipment
TRADE Maner Fire Equipment, inc.
TRADE Marble of the World, Inc.
TRADE Maricopa County
Environmental
TRADE Mark Hessel
TRADE Marketnet Associates
Division
TRADE Marlin Business Bank
TRADE Marquez Security Corp.
TRADE Mary Poehiman
TRADE Marymoor Press
Incorporated
TRADE Massey Services, Inc
TRADE Massimo's
TRADE Master Fire Extinguishers,
Inc
TRADE Master Touch
TRADE Masterpiece Caterers Corp.
TRADE Masters Enterprises, Inc.
TRADE Materna's Maintenance Inc.
TRADE Maxlife Systems LLC
TRADE Mayflower Uniform and
Medical Supplies
TRADE McGriff, Tim
TRADE McKinney Chamber
TRADE McRae Theatre Equipment
TRADE MCS Fire &Security
TRADE Media That Deelivers
TRADE Medical College of
Wisconsin
TRADE Meeting Planner Resources,
LLC
TRADE Meetinghouse Companies,
Inc.
TRADE Meghan Lorbiecki
TRADE Metro Linen Company
TRADE Metropolitan Milwaukee
TRADE MFP Publications, Inc.
TRADE Miami Dade County
TRADE Miami Dade County, Board
of Commisioners
TRADE Miami-Dade Fire Rescue
Department
TRADE Michelle Surprenant
TRADE Mickey's Linen
TRADE Mickey's Linen-Inactive
TRADE Micros Systems, Inc.
TRADE Microsoft
TRADE Milius, Ernest DJ
TRADE Miller Brands-Milwaukee,
LlC
TRADE Miller Electric Co., Inc.
TRADE Milliken &Company
TRADE mindspike ~ Design ~ Inc.
TRADE Minuteman Press
TRADE Minuteman Press Bethesda
TRADE Minuteman Press Boca
Raton
TRADE Mission Critical Systems,
Inc.
TRADE Mission Restaurant Supply
TRADE Mitel Networks, Inc.
TRADE Modcomp, Inc.
TRADE Modern Carpet Cleaning,
Inc.
TRADE Monastery Hill Bindery
DOCS DE2252631 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 57 of 63
TRADE Monograms USA LLC TRADE New York City Department
TRADE Monster Worldwide, Inc. of Buildings
TRADE Monster, Inc. TRADE New York City Fire
TRADE Mood Media North America Department
Holdings Corp TRADE Next Level Construction
TRADE Morgan Services, Inc. TRADE Nine Forty, LLC
TRADE MorphoTrust USA, LLC TRADE Norex Enterprises Inc.
TRADE Morris Elevator Inspections, TRADE Northern Virginia Plant
Inc. People, LLC
TRADE Morris Visitor Publications, TRADE NoWait, Inc.
LLC TRADE NYC Dept Of Health And
TRADE Movieline International Mental Hygiene
TRADE MovieXchange Limited TRADE NYC Fire Department
TRADE Mr. Handyman of North TRADE NYC Office of
Lake Administrative Trials
TRADE Mueller Communications, TRADE 0 Premium Waters
Inc. TRADE OB Logistics, Inc.
TRADE Mumaw Associates, inc. TRADE Ocean Reef Club
TRADE Muse Marketing, Inc. TRADE Office Depot
TRADE Museum of Discovery and TRADE Office Depot-CINCINNATI
Science TRADE Office Furniture Warehouse
TRADE MWDC Texas Inc. Incorporated
TRADE MYCITY Promotions TRADE Old Dominion Freight Line,
TRADE myFOX Inc.
TRADE Myron Corp TRADE Old World Tile &Marble Co.
TRADE N. Miami Beach Chamber of TRADE Oliver's Artisan Breads, Inc.
Commerce, Inc. TRADE Olson Comunications, Inc.
TRADE Namifiers TRADE One Colorado Investments-
TRADE Naperville Chamber Of PARKING
Commerce TRADE One TouchPoint-Ginny's
TRADE Nathan Warren TRADE OneRedmond
TRADE National Air Cargo Holdings TRADE Opentable, Inc.
Inc. TRADE Oracle America Inc.
TRADE National Chef Supply TRADE Orange County Fire
Warehouse Authority
TRADE National Elevator TRADE Orkin
Inspections Services TRADE Orkin Pest Control Corp
TRADE National Restaurant Supply TRADE Orkin, LLC
Co., Inc. TRADE Orlando Greco &Son
TRADE Nation's Restaurant News Imports
TRADE Neighborhood TRADE P & R Paper Supply
Communications Company, Inc.
TRADE Nella Cutlery USA, Inc. TRADE Pacific Coast Glove &
TRADE Nemo Tile Company, Inc. Safety, Inc.
TRADE Network Resources, Inc. TRADE Pacific Seafood Co of WA
TRADE New System TRADE Palm Beach County BOCC
DOCS DE2252631 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 58 of 63
TRADE Palm Beach Daily Business TRADE Promotional Images
Review TRADE Protection One Alarm
TRADE Palm Beach Post Monitoring, inc
TRADE Panlocal Media, LLC TRADE Public Health-Seattle King
TRADE Paper Mill Store.com County
TRADE Paradise Water Systems TRADE Public Storage
TRADE Paralegal Association of TRADE Pump Man Inc.
Florida, Inc. TRADE Purchase Power
TRADE Paramount Arts Centre, Inc. TRADE Pure Pack Technologies, LLC
TRADE Parking Concepts Inc. TRADE Pyburn, Karen
TRADE Party Time TRADE Q & M Sounds, Inc.
TRADE Pasadena Chamber Of TRADE Quality Cabinet &Fixture
Commerce Company
TRADE Pasadena Weekly TRADE QUBICA /AMF Worldwide,
TRADE Pascack Media LLC
TRADE Passport Unlimited Inc. TRADE QUBICA/AMF-Pins Division
TRADE PBDDesigns TRADE Quest Software Inc.
TRADE Peaceful Resolutions LLC TRADE Quickcue, LLC
TRADE Pegasus News TRADE R.W. Smith & Co.
TRADE Pelco Parts Prince Electric TRADE R2 Unified Technologies
TRADE Perfect Pavers Inc. TRADE Rackspace Hosting
TRADE Phase 3 Digital LLC TRADE Rasevic Landscape
TRADE Pitney Bowes Company
TRADE PJ Plumbing Service TRADE Red Book Solutions
TRADE Plus Signs &Banners TRADE Red Coats, Inc.
TRADE PMWeb Inc. TRADE Red Hawk Fire &Security
TRADE Pollock Paper DIST.s LLC
TRADE POP Gourmet LLC TRADE Redmond Cleaners
TRADE Potted Plant, Inc. TRADE Redmond Town Center
TRADE Precise Corporate Staging, TRADE Regal Hospitality Group,
LLC Inc.
TRADE Preferred Finishing TRADE Regal Plastics Supply Co,
Company Inc.
TRADE Premiere Hotel Concepts TRADE Registrar-Recorder/County
TRADE Prestige International Clerk
Security, Inc. TRADE Reliant Metro, LTD
TRADE Pretzel, Inc. Texas Twist TRADE Ren Corporation
TRADE Print Basics, Inc. TRADE Renaissance Maintenance
TRADE Printing images, Inc. Inc
TRADE Pristine Group TRADE Renewable Grease and Oil
TRADE PrivairaSky one Holdings Inc.
LLC .corp TRADE Rentals Unlimited, Inc.
TRADE Pro Granite &Marble Inc TRADE Republic Elevator
TRADE Prodema North America Inspections, LLC
TRADE Professional Service TRADE Republic Master Chefs
Industries, Inc. TRADE Restaurant Magic Software
TRADE Projects Gallery TRADE Return Path Inc.
DOCS DE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 59 of 63
TRADE Reyes Commercial Cleaning TRADE Seattle International Film
TRADE Reyes, Jaime Festival
TRADE Rhino Paper TRADE Seattle Metronatural
TRADE Rich Demski TRADE Seattle Metropolitan
TRADE Rinaldini Distribution, Inc. Chambr
TRADE River Town Square TRADE Seattle Times
Regency, LLC TRADE Seattle Weekly
TRADE Roadway Van Lines TRADE Secure Products
TRADE Robert Kloes Corporation
TRADE Rockstar /info` Milwaukee TRADE Service Solutions Group-CA
TRADE Rockville Interiors &Fabrics TRADE SESAC Inc.
TRADE Rodoifo Godinez Cleaning TRADE Seven C's Linen
Services TRADE SGL Transport Midwest
TRADE Rolling Sharpening Stone TRADE Shields Bag &Printing Co.
TRADE Rooftop Solutions TRADE SHL US Inc.
TRADE Rooter-Man TRADE Sierra Fire &
TRADE Rosella's Fruit &Produce Communications
Co. TRADE Sierra Mill Custom
TRADE Royal Camera Service, Inc. Cabinetry
TRADE Rum Runners Incorporated TRADE Sievert Mechanical Services
TRADE Rummans Construction TRADE Sights on Service, Inc.
TRADE Ryan Mechanical Co. TRADE Sign Effectz Incorporated
TRADE Safeguard Business TRADE SimpiexGrinnell
Systems, Inc. TRADE Sinclarir Fischer-Gray
TRADE Saint Corporation TRADE Sky Courier Inc.
TRADE Salem Community Church TRADE Skyline Tile &Marble, Inc.
of God TRADE Slater Painting Company
TRADE Sandra Riley Inc.
TRADE Sanimax Inc. TRADE SmartOffice
TRADE Saraydar, Steven James TRADE Smith &Green Co.
TRADE Schmidty's Delivery Serv- TRADE SNI Companies
David Schmidt TRADE Society For Human
TRADE Schutt Industries, LLC Resource
TRADE Scitent Inc. Management
TRADE Scott G. Speerbreacher TRADE SolarWinds
TRADE Scott Magee TRADE Solid Surfaces by B.P.
TRADE Scottsdale Airpark News Jabourian, Inc.
TRADE Scottsdale Convention & TRADE Sound Lights Video
Visitors TRADE South East Cutlery Service
TRADE Scottsdale Lock &Key, Inc. TRADE South West Plumbing
TRADE ScreenPiay TRADE Southeast Linen Associates,
Entertainment/SPE Inc Inc
TRADE Screentrade Media ltd. TRADE Southern California
TRADE Sculptured Ice Occasions, Graphics
Inc. TRADE Southern Glazer's
TRADE SDC Enterprises, Inc. TRADE Southwest Glass, Inc.
TRADE Seal Tex, Inc. TRADE Southwest Glassware
DOCS DE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 60 of 63
TRADE Southwest Heater and TRADE Superior Water Systems Co.
Controls Inc.
TRADE Spark Lighting TRADE Susan Mendelson
TRADE Sparkletts TRADE Susan Seeberg
TRADE Special Olympics Southern TRADE Sustainable Solutions Group
California -SSG
TRADE Specialty Textile Services TRADE T&L Glass Service, Inc.
TRADE Spectank TRADE TablePros, Inc.
TRADE Speedcast Connect TRADE Tabletoppers Inc.
TRADE Sportdecals, Inc. TRADE Tapman
TRADE Sports Page Weekly TRADE Tartan Supply Co. ,Inc
TRADE SRS Services TRADE Teacher's Retirement
TRADE Stahl's Seventy's, Inc System fo Alabama
TRADE Stamps.com TRADE Teal Blue Management
TRADE Staples Advantage TRADE Technicolor, Inc.
TRADE Staples Credit Plan TRADE Tee Jay Service Company,
TRADE Star Asset Security, LLC Inc.
TRADE Star Texx Pest Control Inc. TRADE Terminix Processing Center
TRADE State Comptroller Austin TX TRADE Terrell's Drycleaning
TRADE State of New Jersey Dpt of TRADE Texas Digital Systems, Inc.
TRADE State Treasurer TRADE Texas Monthly
TRADE STEAMEX-Carpet- TRADE The O'Keefe Group, inc.
Upholstery TRADE The Thompson Touch, LLC
TRADE Stern Produce Company TRADE Therese Battocletti
TRADE Steve Anderson TRADE Thompson Elevator
Photography Inspection
TRADE StickerYou Inc. TRADE TIAA Commercial Finance
TRADE StoneRiver Inc
TRADE Store Supply Warehouse, TRADE Tide Cleaners LLP
LLC TRADE Tim Gage
TRADE Storer TV TRADE Timothy Braatz
TRADE Stranger/Portland Mercury TRADE Titan Technology Group
TRADE Stratus Building Solutions TRADE TM Production Services,
TRADE Strikeforce Bowling, LLC Inc.
TRADE Strong Digital Systems TRADE Tooters
TRADE Strong Technical Services, TRADE Top Shelf Cleaning LLC
Inc. TRADE Topgolf USA Allen, LLC
TRADE Stuever &Sons, TRADE Tortellini & Co.
Inc.Beverage Systems TRADE Toshiba Business Solutions,
TRADE Style Publishing Group LLC USA
TRADE Suburban Press Inc. TRADE Toshiba Financial Services
TRADE Sullivan Construction TRADE TouchMate
TRADE Summit Companies TRADE Tracy Prohuska
TRADE Sun Sentinel TRADE Trade Associates Group, Ltd
TRADE Sunlight Maintenance TRADE Trademark Visual, Inc.
Supply TRADE Travis County Health &
TRADE Superior Knife Inc. Human Services
DOCS D~225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 61 of 63
TRADE Tribeza LLC TRADE Vistar
TRADE Trimark Marlinn Inc TRADE VRGCC Texas LLC
TRADE Trinity Maintenance TRADE Wagner / Junker, Inc.
TRADE Triple B Cleaning, Inc. TRADE Wall &Son Event
TRADE TriTech Corporation of Corrdinators &Leasing
America TRADE Washington State
TRADE Tritz Beverage Systems, Inc. Convention
TRADE Trutech, LLC TRADE Wasserstrom Company
TRADE Tumble In Dry Cleaners LLC TRADE Water Event -Pure Water
TRADE Tyner, James M. Solutions
TRADE UBER TRADE Watertite Gutter Company,
TRADE Uline Inc.
TRADE Ultra Marc TRADE WBBM-N
TRADE Uniforms by Class Act LLC TRADE WCIU-N Limited
TRADE Union Station Homeless Partnership
Services TRADE Webstaurant Store, Inc.
TRADE United Leasing Associates TRADE West Pier Laundry
TRADE United States Fire Streamwood
Protection, Inc. TRADE Westchester County Health
TRADE United Van Lines, LLC Department
TRADE Universal Protection Service TRADE Westmont RW & BBQ
LLC TRADE W FAA
TRADE Universal Uniform Supply TRADE WGNAM
TRADE Unlimited Baking TRADE WGN-N
Ingredients Plus TRADE Wheaton Park District
TRADE UPS Freight TRADE White Plains Linen Corp
TRADE UPS Supply Chain Solutions, TRADE Whitman Global Carpet and
Inc. Floor Care
TRADE USA Party Rental TRADE Wild Woods, Inc.
Enterprises Inc. TRADE Wili County Health
TRADE Valley Interiors, Inc. Department
TRADE Valley Popcorn TRADE Williams, James H.
TRADE Vallot, Jeremye TRADE Winebow Inc
TRADE Vanguard Cleaning Systems 1"RADE Winters Company, Inc.
of Austin TRADE Wisconsin Media Services
TRADE Vanted Solutions TRADE WLIT-FM
TRADE Venne Bowling Service, TRADE WLS Television, Inc.
L.L.C. TRADE WPBF
TRADE Village Roadshow Gold TRADE WPTV
Class Cinemas TRADE Wren, Felicity
TRADE Vintage Cellars TRADE WSCR-AM
TRADE Violet's Florist TRADE WSLCB Redmond-CREDIT
TRADE VIP Cinema Seating CARD
TRADE Visit Milwaukee, Inc. TRADE WUSN-FM
TRADE Visit Seattle TRADE WW Lighting, LLC
TRADE Vista Entertainment TRADE Yahoo Hotjobs
Solutions TRADE Yellow Pages United
ROCS DE225263.1 39566/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 62 of 63
TRADE YPO-WPO UTILITY I~os Angeles Dept of Water
TRADE Zabest Commercial Group &Power
Inc. UTILITY Los Angeles Public Health
TRADE Zee Medical Inc. UTILITY Nicor Gas
TRADE Zerocool Productions UTILITY OMB Houston LP
TRADE Zufer Janitorial Service UTILITY Pepco
UTILITY Allied Waste Systems, inc. .UTILITY PSE&G
UTILITY Airespring UTILITY Puget Sound Energy
UTILITY AT&T UTILITY Qwest
UTILITY AT&T Mobility UTILITY River Oaks District.LP
UTILITY Athens Services UTILITY ServiceChannel.com, Inc.
UTILITY AWS Inc-Amazon Web UTILITY SoCalGas
Services, Inc UTILITY Southern California Edison
UTILITY Centerpoint Energy UTILITY SouthWaste Disposal
UTILITY Central Texas Refuse, Inc. UTILITY Southwest Gas Corporation
UTILITY Champion Energy Services, UTILITY TECO
LLC UTILITY Texas Gas Service
UTILITY CIT Technology (Avaya) UTILITY Time Warner Cable
UTILITY City of Los Angeles UTILITY Verizon
UTILITY City of North Miami Beach UTILITY VFS Fire &Security Services
UTILITY City Waste LP UTILITY Village at Fairview
UTILITY Comcast UTILITY Washington Gas
UTILITY ComEd UTILITY Waste Management
UTILITY CoSery UTILITY Waste Management of
UTILITY Dezer Intracoastal Mall Arizona
UTILITY Direct Energy Business UTILITY Waste Management of New
UTILITY DIRECTV York, LLC
UTILITY FCJanes Park UTILITY WE Energies
UTILITY Flexential South Florida UTILITY Wholesale Carrier Services
Corp. UTILITY Windstream-Paetec
UTILITY Florida Public Utilities UTILITY Winters Bros. Hauling of CT,
UTILITY FPL LLC
UTILITY Frontier UTILITY Withers Worldwide
UTILITY Grande Communications UTILITY XO Communications
UTILITY Green Mountain Energy
UTILITY loopUp LLC
DOCS DE225263.1 3956(/002
Case 19-11739-LSS Doc 433-4 Filed 10/23/19 Page 63 of 63
IN THE UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF DELAWARE
In re: Chapter 11
1iPic-Gold Class Entertainment, LLC, et al. Case No. 19-11739 (LSS)
Debtors. (Jointly Administered)
CERTIFICATE OF SERVICE
I, Peter J. Keane, hereby certify that on the 23rd day of October, 2019,1 caused a
copy of the following document(s) to be served on the individual(s) on the attached service list(s)
in the manner indicated:
Notice of Debtors’ Application for Order Authorizing (I) the Retention of CroweLLP as Tax Services Provider to the Debtors and Debtors in Possession, Nunc Pro
Tunc to Petition Date, and (II) Granting a Partial Waiver of Local Rule 2016-2
Debtors’ Application for Order Authorizing (I) the Retention of Crowe LLP as Tax
Services Provider to the Debtors and Debtors in Possession, Nunc Pro Tunc to
Petition Date, and (H) Granting a Partial Waiver of Local Rule 2016-2
/s/Peter J Keane
Peter J. Keane (DE Bar No. 5503)
' The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identificationnumber, as applicable, are: iPic Entertainment Inc. (9582); iPic-Gold Class Entertainment, LLC (4684); iPic Gold
Class Holdings LLC (6315); iPic Media LLC (0150); iPic Texas, LLC (N/A); and Delray Beach Holdings, LLC(1035). The Debtors’ principal place of business is 433 Plaza Real, Suite 335, Boca Raton, FL 33432.
DOCS DE:225425.1 39566/002
Case 19-11739-LSS Doc 433-5 Filed 10/23/19 Page 1 of 8
iPic-Gold Class Entertainment 2002 Service
List FCM
Case No. 19-11739 (LSS)Document No. 224842
12 - Hand Deliveries
68 - First Class Mail
01 - Foreign First Class
HAND DELIVERY
David C. Weiss, Esquirec/o Ellen Slights, EsquireUS Attorney’s OfficeDistrict of Delaware
Hercules Building, Suite 4001313 N. Market Street
Wilmington, DE 19801
(Counsel to Debtors and Debtors in
Possession)
Jeffrey N. Pomerantz, EsquireDebra 1. Grassgreen, EsquirePeter J. Keane, Esquire919 N. Market Street, 17th Floor
P.O. Box 8705pWilmington, DE 19801
HAND DELIVERY
(Counsel to Teachers’ Retirement System ofAlabama (“TRSA”) and Employees’Retirement System of Alabama (“ERSA”))
Richard A. Robinson, EsquireJ. Cory Falgowski, EsquireBuit & Fonnan LLP
1201 N. Market Street, Suite 1407
Wilmington, DE 19801HAND DELIVERY
Benjamin Hackman, EsquireOffice of the United States Trustee
J. Caleb Boggs Federal Building, Suite 2207844 King StreetLockbox 35
Wilmington, DE 19801
HAND DELIVERY
(Counsel to Federal Realty Investment
Trust; Starwood Retail Partners EEC)
Leslie C. Heilman, EsquireBallard Spahr LLP919 N. Market Street, 11th Floor
Wilmington, DE 19801-3034HAND DELIVERY
Kathy Jennings, EsquireDelaware Department of JusticeCarvel State Office Building, 6th Floor820 N. French Street
Wilmington, DE 19801
HAND DELIVERY
(Counsel to Delray Beach 4th & 5th AvenueEEC)
Miehael R. Lastowski, EsquireDuane Morris LLP
222 Delaware Avenue, Suite 1600
Wilmington, DE 19801-1659HAND DELIVERY
Zillah A. FramptonBankruptcy AdministratorDelaware Division of Revenue
Carvel State Office Building, 8th Floor820 N. French Street
Wilmington, DE 19801
HAND DELIVERY
(Counsel to TDC Fort Lee EEC)
Gregory A. Taylor, EsquireAshby & Geddes, P.A.500 Delaware Avenue, 8th Floor
Wilmington, DE 19801
DOCS DE:224842.1 39566/001
Case 19-11739-LSS Doc 433-5 Filed 10/23/19 Page 2 of 8
HAND DELIVERY FIRST CLASS MAIL
(Counsel to the Official Committee of
Unsecured Creditors)
Nonnan L. Pemik, EsquireG. David Dean, EsquirePatrick J. Reilley, EsquireKatherine M. Devanney, EsquireCole Schotz P.C.
500 Delaware Avenue, Suite 1410
Wilmington, DE 19801
State of Delaware
Division of Corporations - Franchise TaxJohn G. Townsend Building, Suite 4PO Box 898
Dover, DE 19903
FIRST CLASS MAIL
Delaware Secretary of Treasury820 Silver Lake Boulevard, Suite 100
Dover, DE 19904HAND DELIVERY
(Counsel to Ecostruction, LLC)Frederick B. Rosner, EsquireJason A. Gibson, EsquireThe Rosner Law Group LLC824 N. Market Street, Suite 810
Wilmington, DE 19801
FIRST CLASS MAIL
Office of General Counsel
U.S. Department of the Treasury1500 Pennsylvania Avenue, NWWashington, DC 20220
FIRST CLASS MAIL
HAND DELIVERY
(Counsel to Dezer Intracoastal Mall LLC)Aaron S. Applebaum, EsquireSaul Ewing Amstein & Lelir LLP1201 N. Market Street, Suite 2300
Wilmington, DE 19801
Office of General Counsel
Securities & Exchange Commission100 F Street, NE
Washington, DC 20554
FIRST CLASS MAIL
Sharon Binger, Regional DirectorPhiladelphia Regional OfficeSecurities & Exchange CommissionOne Penn Center, Suite 5201617 JFK Boulevard
Philadelphia, PA 19103
HAND DELIVERY
(Counsel to South Street Seaport L.P.)Rachel B. Mersky, EsquireMonzack Mersky McLaughlin and Browder,P.A.
1201 N. Orange Street, Suite 400Wilmington, DE 19801 FIRST CLASS MAIL
Andrew Calamari, Regional DirectorNew York Regional OfficeSecurities & Exchange CommissionBrookfield Place, Suite 400
200 Vesey StreetNew York, NY 10281
FIRST CLASS MAIL
William BaiT, EsquireOffice of the US Attorney GeneralU.S. Department of Justice950 Pennsylvania Avenue, NW, Room 4400Washington, DC 20530-0001
FIRST CLASS MAIL
Office of the Chief Counsel
Pension Benefit Guaranty Corporation1200 K Street, NW
Washington, DC 20005
2DOCS DE:224842.1 39566/001
Case 19-11739-LSS Doc 433-5 Filed 10/23/19 Page 3 of 8
FIRST CLASS MAIL FIRST CLASS MAIL
Internal Revenue Service
Centralized Insolvency OperationPO Box 7346
Philadelphia, PA 19101
(Counsel to Washington Prime Group, Inc.)Ronald E. Gold, EsquireA.J. Webb, EsquireFrost Brown Todd EEC
3300 Great American Tower
301 E. Fourth Street
Cincinnati, OH 45202
FIRST CLASS MAIL
(Counsel to Brookfield Property REIT, Inc.,Regency Centers L.P. and ShopcoreProperties L.P.)Robert L. LeHane, EsquireJennifer D. Raviele, EsquireKelley Drye & Warren LLP101 Park Avenue
New York, NY 10178
FIRST CLASS MAIL
(Counsel to City of Fairview)Elizabeth Weller, EsquireLinebarger Gogan Blair & Sampson, LLP2777 N. Stemmons Freeway, Suite 1000Dallas, TX 75207
FIRST CLASS MAIL
(Landlord)
Kristen N. Pate, EsquireBrookfield Property REIT, Inc., as Agent350 N. Orleans Street, Suite 300
Chicago, IL 60654-1607
FIRST CLASS MAIL
(Counsel to Harris County)
John P. Dillman, EsquireLinebarger Gogan Blair & Sampson, LLPPO Box 3064
Houston, TX 77253-3064
FIRST CLASS MAIL FIRST CLASS MAIL
Simon Property Group, L.P.Attn: Ronald M. Tucker, Esquire
225 W. Washington StreetIndianapolis, IN 46204
(Counsel to Heather Rosenstein)
Joseph E. Sarachek, EsquireThe Sarachek Law Finn
101 Park Avenue, 27th FloorNew York, NY 10178
FIRST CLASS MAIL
(Counsel to Teachers’ Retirement System ofAlabama (“TRSA”) and Employees’Retirement System of Alabama (“ERSA”))
Derek F. Meek, EsquireJeffrey T. Baker, EsquireBun' & Fonuan LLP
420 N. 20th Street, Suite 3400
Birmingham, AL 35203
FIRST CLASS MAIL
(Counsel to Delray Beach 4th & 5th AvenueLLC)
James F. Wallack, EsquirePeter Bilowz, EsquireGoulston & Stons PC
400 Atlantic Avenue
Boston, MA 02110-3333
FIRST CLASS MAIL
(Counsel to Starwood Retail Partners LLC)
Dustin P. Branch, EsquireBallard Spahr LLP2029 Century Park East, Suite 800Los Angeles, CA 90067-2909
3
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Case 19-11739-LSS Doc 433-5 Filed 10/23/19 Page 4 of 8
FIRST CLASS MAIL
(Counsel to TDC Fort Lee LLC)
Carey D. Schreiber, EsquireWinston & Strawn LLP
200 Park Avenue
New York, NY 10166-4193
FIRST CLASS MAIL
(Counsel to Travis County)Jason A. Starks, EsquireTravis CountyPO Box 1748
Austin, TX 78767
FIRST CLASS MAIL FIRST CLASS MAIL
(Counsel to Avco Center Corporation)Daniel J. McCarthy, EsquireHill, Farrer & Burrill LLP
300 S. Grand Avenue, 37th Floor
Los Angeles, CA 90071-31476
(Counsel to Paramount Pictures
Corporation)
Richard Stem, EsquireStephan E. Homung, EsquireLuskin, Stem & Eisler LLP
Eleven Times SquareNew York, NY 10036 FIRST CLASS MAIL
(Counsel to American Express NationalBank)
Sabari Mukherjee, Claims AdministratorBecket & Lee LLP
PO Box 3001
Malvern, PA 19355-0701
FIRST CLASS MAIL
(Counsel to Maricopa County Treasurer)Peter Muthig, EsquireMaricopa County Attorney’s OfficeCivil Services Division
222 N. Central Avenue, Suite 1100
Phoenix, AZ 85004-2206 FIRST CLASS MAIL
(Counsel to Best Restaurant Equipment andDesign Inc.)
Randal D. Robinson, EsquireCarolyn M. Easterday, EsquireBurman & Robinson
580 S. High Street, Suite 250Columbus, OH 43215
FIRST CLASS MAIL
(Counsel to South Street Seaport L.P.)Howard Marc Spector, EsquireSpector & Johnson, PLLC12770 Coit Road, Suite 1100
Dallas, TX 75251
FIRST CLASS MAIL FIRST CLASS MAIL
(Counsel to C. Hodges & Associates PLLC
d/b/a Hodges Architecture)E. P. Keiffer, Esq.Rochelle McCullough, LLP325 N. St. Paul Street, Suite 4500
Dallas, TX 75201
(Counsel to Ecostmction, LLC)
Brett D. Liebenuan, EsquireEdelboim Liebenuan Revah Oshinsky PLLC110 Tower - 110 SE 6th Street, Suite 1700Fort Lauderdale, FL 33301
FIRST CLASS MAIL
(Counsel to Dezer Intracoastal Mall LLC)
Phillip M. Hudson, 111, EsquireSaul Ewing Arnstein & Lehr LLPSoutheast Financial Center
200 S. Biscayne Blvd., Suite 3600Miami, FL 33131
FIRST CLASS MAIL
(Counsel to OSR Trading, LLC d/b/a LesFleurs D’Almir)
Harry J. Ross, Esq.6100 Glades Road, Suite 211Boca Raton, FL 33434
4
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Case 19-11739-LSS Doc 433-5 Filed 10/23/19 Page 5 of 8
FIRST CLASS MAIL
(Top 30 Creditors)Sony PicturesRobin Kittrell
PO Box 840550
Dallas, TX 75284-0550
IRST CLASS MAIL
(Top 30 Creditors)R. Paul Yetter, EsquireBryce L. Callahan, EsquireDelonda Dean
Yetter Coleman LLP
811 Main Street, Suite 4100
Houston, TX 77002 FIRST CLASS MAIL
(Top 30 Creditors)Sony PicturesRobin Kittrell
10202 West Washington BlvdCulver City, CA 90232
FIRST CLASS MAIL
(Top 30 Creditors)Class Action Claimants
KJT Law Group LLPVache A. Thomassian
230 North Maryland Ave.Suite 306
Glendale, CA 91206-4281
FIRST CLASS MAIL
(Top 30 Creditors)TDC Fort Lee LLC
c/o Lincoln Eastern Management Corp2030 Hudson Street
Unit 520
Fort Lee, NJ 07024
FIRST CLASS MAIL
(Top 30 Creditors)Adams Employment CounselChristopher A. Adams4740 Calle CargaCamarillo, CA 93012
FIRST CLASS MAIL
(Top 30 Creditors)Ecostruction LLC
Sam Modzelewski
Jeff Grueninger946 NE 80th Street
Miami, FL 33138
FIRST CLASS MAIL
(Top 30 Creditors)Walt Disney Studio Pictures
Sandy MoruzziPO Box 732554
Dallas, TX 75373 FIRST CLASS MAIL
(Top 30 Creditors)Hodges & Associates, PLLCGerald Luecke, President
13642 Omega RoadDallas, TX 75244-4514
FIRST CLASS MAIL
(Top 30 Creditors)Walt Disney Studio Pictures
Sandy Momzzi500 South Buena Vista Street
Burbank, CA 91521 FIRST CLASS MAIL
(Top 30 Creditors)SDQ Fee, LLC
Washington PrimeAttn: Stephen IfedubaNatasha Gates
180 E. Broad Street
Columbus, OH 43215
FIRST CLASS MAIL
(Top 30 Creditors)Sysco
1390 Enclave ParkwayHouston, TX 77077-2099
5
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FIRST CLASS MAIL
(Top 30 Creditors)SDQ Fee, LLCc/o WP Glimcher
180 E. Broad Street, 21st Floor
Columbus, OH 43215
FIRST CLASS MAIL
(Top 30 Creditors)Bank of America Lockbox Services
1950 N Stemmons FwySte 5010, Lockbox# 848270
Dallas, TX 75207-3199FIRST CLASS MAIL
(Top 30 Creditors)
Integrated Media SystemDBA Be Media
9729 Lurline Ave
Chatsworth, CA 91311
FIRST CLASS MAIL
(Top 30 Creditors)Paramount Pictures / Dreamworks
Beth Ozbum
PO Box 748774
Los Angeles, CA 90074-8774FIRST CLASS MAIL
(Top 30 Creditors)Crowe LLP
320 E Jefferson Blvd
South Bend, IN 46624
FIRST CLASS MAIL
(Top 30 Creditors)Paramount Pictures / Dreamworks
Beth Ozbum
5515 Melrose Ave,
Los Angeles, CA 90038FIRST CLASS MAIL
(Top 30 Creditors)Federal Realty Investment TrustLock Box #9320
PO Box 8500
Philadelphia, PA 19178-9320
FIRST CLASS MAIL
(Top 30 Creditors)Schindler Elevator CorporationU.S. Headquarters20 Whippany RoadMorristown, NJ 07960FIRST CLASS MAIL
(Top 30 Creditors)Federal Realty Investment Trust1626 E. Jefferson St.
Rockville, MD 20852
FIRST CLASS MAIL
(Top 30 Creditors)Softeq Development Corporation1155 Dairy AshfordSuite 125
Houston, TX 77079
FIRST CLASS MAIL
(Top 30 Creditors)
ID & Design International, Inc.Casie Idle
5100 North Dixie HighwayFort Lauderdale, FL 33334
FIRST CLASS MAIL
(Top 30 Creditors)Stainless Fixtures Inc
1250 E Franklin Avenue
Pomona, CA 91766FIRST CLASS MAIL
(Top 30 Creditors)Universal Film ExchangesPO BOX: 848270
Dallas, TX 75284-8270Carla Ortiz
6
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Case 19-11739-LSS Doc 433-5 Filed 10/23/19 Page 7 of 8
FIRST CLASS MAIL FIRST CLASS MAIL
(Top 30 Creditors)Cardlytics Inc.Scott D. Grimes, CEO675 Ponce de Leon Ave NE
Suite 6000
Atlanta, GA 30308
(Top 30 Creditors)Jackson Lewis PC
David G. Hoiles, Jr.
Managing Principal225 Broadway Suite 2000San Diego CA 92101
FIRST CLASS MAIL FIRST CLASS MAIL
(Top 30 Creditors)Delray Beach 4th & 5th Avenue EECc/o Samuels & Associates ManagementEEC
136 Brookline Avenue
Boston, MA 2215
(Top 30 Creditors)Eane Valente Industries
20 Keyland CourtBohemia, NY 11716
FIRST CLASS MAIL
(Top 30 Creditors)America’s Escape GameJim Llewllyn, COO8723 International Dr.
Orlando, FL 32819
FIRST CLASS MAIL
(Top 30 Creditors)Driscoll Foods
P. Carson
174 Delawanna Ave
Clifton, NJ 07014 FIRST CLASS MAIL
(Top 30 Creditors)Village FV Ltdc/o LPC Retailing Accounting,Dennis Streit, CFO
2000 McKinney Avenue, Suite 1000Dallas, TX 75201
FIRST CLASS MAIL
(Top 30 Creditors)Spencer StuartMichael Simonet
353 N. Clark, Suite 2400
Chicago, IE 60654FIRST CLASS MAIL
(Counsel to OUTFRONT MEDIA EEC)
Claudio E. lannitelli, Esquirelannitelli Marcolini, P.C.
5353 N. 16‘'’ Street, Suite 315Phoenix, AZ 85016
FIRST CLASS MAIL
(Top 30 Creditors)IPFS CorporationVera Kagan, Assoc. General CounselP.O. Box 730223
Dallas, TX 75373-0223FOREIGN FIRST CLASS
(Top 30 Creditors)Superl Sequoia LimitedUnit 612, 6/F Tower 1
833 Cheung Sha Wan Road Kowloon,Flong Kong
FIRST CLASS MAIL
(Top 30 Creditors)AVCO Center CorporationBob Yari, President
10850 Wilshire Blvd, Ste 1050
Los Angeles, CA 90024
7
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