IN THE UNITED STATES BANKRUPTCY COURT FOR THE … · of final compensation incurred as benefit plan...

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IN THE UNITED STATES BANKRUPTCY COURT

FOR THE NORTHERN DISTRICT OF ILLINOIS

EASTERN DIVISION

In re: ) Chapter 11

)

SGK VENTURES, LLC ) Case No. 13-37603

(f/k/a Keywell L.L.C.), )

) Honorable Eugene R. Wedoff

Debtor. )

) Hearing Date: December 23, 2014

____________________________________) Hearing Time: 9:30 a.m.

NOTICE OF MOTION

PLEASE TAKE NOTICE that on Tuesday, December 23, 2014, at 9:30 a.m., or as soon

thereafter as counsel may be heard, we shall appear before the Honorable Eugene R. Wedoff,

Room 744, Dirksen United States Courthouse, 219 South Dearborn Street, Chicago, Illinois, or

before any other judge sitting in his place or stead, and then and there present the

APPLICATION FOR FINAL ALLOWANCE OF COMPENSATION OF MULCAHY,

PAURITSCH, SALVADOR & CO., LTD. AS BENEFIT PLAN AUDITOR AND FOR

LIMITED NOTICE, a copy of which is herewith served upon you.

HOWARD L. ADELMAN, ESQ. (ARDC #0015458)

ERICH S. BUCK, ESQ. (ARDC #6274635)

STEVEN B. CHAIKEN, ESQ. (ARDC #6272045)

ALEXANDER F. BROUGHAM, ESQ. (ARDC #6301515)

ADELMAN & GETTLEMAN, LTD.

53 W. Jackson Blvd., Suite 1050

Chicago, Illinois 60604

Tel (312) 435-1050

Fax (312) 435-1059

CERTIFICATE OF SERVICE

The undersigned, an attorney, hereby certifies that true and correct copies of this notice

and the application referred to therein were served upon the parties listed on the service list

attached hereto via CM/ECF and/or regular U.S. mail, postage prepaid, on November 21, 2014.

By: /s/ Alexander F. Brougham

Alexander F. Brougham, Esq.

Case 13-37603 Doc 908 Filed 11/20/14 Entered 11/20/14 21:58:17 Desc Main Document of 10

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SERVICE LIST

Via ECF

Patrick S Layng

Kimberly Bacher

Kathryn M. Gleason

Office of the U.S. Trustee, Region 11

219 S Dearborn St, Room 873

Chicago, IL 60604

Gordon E. Gouveia, Esq.

Steven B. Towbin, Esq.

Terence G. Banich, Esq.

Shaw Fishman Glantz & Towbin LLC

321 N. Clark Street, Suite 800

Chicago, IL 60654 Counsel to NewKey Group, LLC & NewKey Group II,

LLC

Mark W. Page, Esq.

Kelley Drye & Warren LLP

333 W. Wacker Drive, Suite 2600

Chicago, IL 60606 Counsel to Alpert & Alpert Iron & Metal, Inc.

Matthew T. Gensburg, Esq.

Nancy A. Peterman, Esq.

Greenberg Traurig, LLP

77 W. Wacker Drive, Suite 3100

Chicago, IL 60601 Counsel to Cronimet Holdings, Inc.

Thomas V. Askounis, Esq.

Alex Darcy, Esq.

Amrit S. Kapai, Esq.

Askounis & Darcy, PC

444 N. Michigan Avenue, Suite 3270

Chicago, IL 60611 Counsel to Wells Fargo Equipment Finance, Inc.

Monette W. Cope, Esq.

Weltman, Weinberg & Reis Co., L.P.A.

965 Keynote Circle

Brooklyn Hts, OH 44131 Counsel to Toyota Motor Credit Corporation & Gibson

Machinery, LLC

Stephen A. Yokich, Esq.

Cornfield and Feldman LLC

25 East Washington Street, Suite 1400

Chicago, IL 60602 Counsel to United Steel, Paper and Forestry, Rubber,

Manufacturing, Energy, Allied Industrial and Service

Workers International Union

Andrew J. Abrams, Esq.

Boodell & Domanskis, LLC

353 N. Clark Street, Suite 1800

Chicago, IL 60654 Counsel to Loni-Jo Metal Corporation

Eric R. von Helms, Esq.

Kohner, Mann & Kailas, S.C.

4650 North Port Washington Road, 2nd Floor

Milwaukee, WI 53212 Counsel to Banc of America Leasing & Capital, LLC

David A. Agay, Esq.

Joshua A. Gadharf, Esq.

Micah E. Marcus, Esq.

McDonald Hopkins LLC

300 North LaSalle, Suite 2100

Chicago, IL 60654 Counsel to Kelly Beaudin Stapleton, trustee of SGK

Ventures, LLC Liquidating Trust

Jacquelyn T. Vengal, Esq.

Miriam R. Stein, Esq.

Chuhak & Tecson, P.C.

30 S. Wacker Drive, Suite 2600

Chicago, IL 60606 Counsel to TCF Equipment Finance, Inc.

Wendy Kaleta Skrobin, Esq.

McFadden & Dillon, P.C.

120 S. LaSalle Street, Suite 1335

Chicago, IL 60603 Counsel to PNC Bank, National Association & PNC

Equipment Finance, LLC

Steven M. Wolock, Esq.

Kathleen H. Klaus, Esq.

Maddin, Hauser, Wartell, Roth & Heller

28400 Northwestern Highway, 3rd Floor

Southfield, MI 48034 Counsel to Marwol Metals, Ltd.


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Joel A. Stein, Esq.

Deutsch Levy & Engel Chtd.

225 W. Washington Street, Suite 1700

Chicago, IL 60606 Counsel to 75S Corp. dba FMC Metals

Brandy A. Sargent, Esq.

Stoel Rives LLP

900 SW Fifth Avenue

Suite 2600

Portland, OR 97204 Counsel to Caledonian Alloys

Lawrence D. Mishkin

Silver & Mishkin, LLC

400 Skokie Boulevard

Suite 850

Northbrook, IL 60062 Counsel to Lawrence D. Plant and Philip Rosenberg

Mark X. Mullin

Hayes and Boone, LLP

2323 Victory Avenue

Suite 700

Dallas, TX 75219 Counsel to KW Metals Acquisition LLC

Child’s Trust Created U/W Janet Nadel FBO

Tina Nadel Gravley and

Child’s Trust Created U/W Janet Nadel FBO

Glen L. Nadel

c/o Jonathan W. Young

Yeny C. Estrada

Edwards Wildman Palmer LLP

225 West Wacker Drive

Chicago, IL 60606

Cory J. Kerger

Loren S. Cohen

Wilson, Elser, Moskowitz, Edelman & Dicker

55 W. Monroe Street

Suite 3800

Chicago, IL 60603 Counsel for Philip Rosenberg and Michael Rosenberg

Curtis E. Kimball

Rudman Winchell

84 Harlow Street

Bangor, ME 04401 Counsel for Helm Financial Corporation and Helm

Pacific Leasing

James F. Mangan

Koff, Mangan, Vullo & Gartley, PC

179 S. Wyoming Avenue

Kingston, PA 18704 Counsel to Louis Cohen & Son, Inc.

Debra V. Levine, Esq.

DVL Law Offices, LLC

53 W. Jackson, Suite 1001

Chicago, IL 60604 Counsel to Brami Superalliages

Roger J. Higgins

The Law Offices of Roger J. Higgins, LLC

1 North Bishop Street, Suite 14

Chicago, IL 60601 Counsel to Edward J. Newman, Deborah S. Newman,

John D. Joyce and Cronimet Holdings, Inc.

William J. Barrett

Barack, Ferrazzano, Kirschbaum, Nagelberg

200 West Madison Street, Suite 3900

Chicago, IL 60606 Counsel for Keywell Metals, LLC

John Eggum

Foran, Glennon, Palandech, Ponzi & Rudloff

222 North LaSalle Street, Suite 1400

Chicago, IL 60601 Counsel for Commerce & Industry Insurance Company

Timothy D. Elliott

Emily A. Shupe

Rathje & Woodward, LLC

300 East Roosevelt Road, Suite 300

Wheaton, IL 60187 Counsel for Cronimet Holdings, Inc., John D. Joyce and

Edward J. Newman

Additional Parties Requesting Notice –

Via First Class Mail

Craig A. Wolfe, Esq.

Kelley Drye & Warren LLP

101 Park Avenue

New York, NY 10178 Counsel to Alpert & Alpert Iron & Metal, Inc.

Kaye E. Tucker, Esq.

Tucker Law Firm

9440 Santa Monica Blvd., Suite 504

Beverly Hills, CA 90210 Counsel to Alpert & Alpert Iron & Metal, Inc.


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Thomas P. Yoder, Esq.

Barrett & McNagny LLP

215 East Berry Street

P.O. Box 2263

Fort Wayne, IN 46801 Counsel to OmniSource Corporation

Marc E. Shach, Esq.

Weinstock, Friedman & Friedman, P.A.

4 Reservoir Circle

Baltimore, MD 21208 Counsel to PNC Bank, National Association & PNC

Equipment Finance, LLC

Buchanan Ingersoll & Rooney PC

Attn: Timothy P. Palmer, Esq.

One Oxford Centre, 20th Floor

301 Grant Street

Pittsburgh, PA 15219-1410 Counsel to ATI Allvac and ATI Wah Chang

American Transport Group

c/o Tom Soehlke

1900 West Kinzie

Chicago, IL 60622

Robert A. Soriano, Esq.

Greenberg Traurig, P.A.

625 East Twiggs Street, Suite 100

Tampa, FL 33602

Richard C. Josephson, Esq.

Schnitzer Steel Industries, Inc.

299 SW Clay Street, Suite 350

Portland, OR 97201 Counsel to Schnitzer Steel Industries, Inc.

James Devine

Schnitzer Steel Industries, Inc.

12 E. 49th Street, 24th Floor

New York, NY 10014 Counsel to Schnitzer Steel Industries, Inc.

Ted W. Hight III, Esq.

Thompson, O’Brien, Kemp & Nasuti, PC

40 Technology Parkway South

Suite 300

Norcross, GA 30092 Counsel to Mansfield Oil Company of Gainesville, Inc.

Christopher M. Candon, Esq.

Sheehan Phinney Bass + Green PA

1000 Elm Street

Manchester, NH 03101 Counsel to wTe Recycling, Inc. & wTe Corporation

Jeffrey W. Lewis

ACI Industries, Ltd.

970 Pittsburgh Drive

Delaware, OH 43015

Oren B. Haker, Esq.

Stoel Rives LLP

900 SW 5th Avenue, Suite 2600

Portland, OR 97204 Counsel to Caledonian Alloys

Elizabeth L. Slaby, Esq.

Clark Hill Thorp Reed

One Oxford Centre

301 Grant Street - 14th Floor

Pittsburgh, PA 15219 Counsel to Franklin Iron & Metal Corporation &

Recycling Center, Inc.

Linda G. Anderson

13407 Farmington Road

Suite 102

Livonia, Michigan 48150 Counsel to Marker Metal III, LLC and Three Putt

Properties, LLC


IN THE UNITED STATES BANKRUPTCY COURT

FOR THE NORTHERN DISTRICT OF ILLINOIS

EASTERN DIVISION

In re:

SGK VENTURES, LLC

(f/k/a Keywell L.L.C.),

Debtor.

)

)

)

)

)

)

)

)

)

Chapter 11

Case No. 13-37603

Hon. Eugene R. Wedoff

Hearing Date: December 23, 2014

Hearing Time: 9:30 a.m.

APPLICATION FOR FINAL ALLOWANCE OF

COMPENSATION OF MULCAHY, PAURITSCH, SALVADOR & CO., LTD.

AS BENEFIT PLAN AUDITOR AND FOR LIMITED NOTICE

TO: THE HONORABLE EUGENE R. WEDOFF

U.S. BANKRUPTCY JUDGE:

NOW COMES Gregory Mills, Lance Delgado, William O’Sullivan and Joseph J.

Stastny, on behalf of Mulcahy, Pauritsch, Salvador & Co., Ltd (“Movant”), benefit plan auditor

on behalf of SGK Ventures, LLC f/k/a Keywell L.L.C., debtor herein (“SGK” or “Debtor”), and

hereby submits the following application and moves for the entry of an order for the allowance

of final compensation incurred as benefit plan auditor during the pendency of this case under

Chapter 11 of the Bankruptcy Code (11 U.S.C. §§ 101, et seq., the “Code”), pursuant to Section

330 of the Code and Rule 2016 of the Federal Rules of Bankruptcy Procedures (the

“Bankruptcy Rules”), and for limited notice thereof under Bankruptcy Rule 2002. In support

thereof, Movant respectfully states as follows:

A. BACKGROUND AND JURISDICTION

1. On September 24, 2013 (the “Petition Date”), the Debtor filed a voluntary

petition for relief under chapter 11 of the United States Bankruptcy Code, 11 U.S.C. §§ 101 et

seq. (the “Code”). Since the Petition Date, the Debtor has remained in possession of its assets


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and has continued to operate its business as a debtor in possession in accordance with 11 U.S.C.

§§ 1107 and 1108 in the above-captioned case (the “Chapter 11 Case”).

2. There has not been a trustee appointed in the Chapter 11 Case. On October 3,

2013, the Office of the United States Trustee appointed the Official Committee of Unsecured

Creditors [Docket No. 52, amended by Docket Nos. 128, 632, 853].

3. On September 3, 2014, the Court confirmed a plan of liquidation (the “Chapter

11 Plan”) in the Chapter 11 Case, under which SGK Ventures, LLC Liquidating Trust (the

“Liquidating Trust”) received, and continues to administer, most of the Debtor’s remaining

assets. [See Docket Entry No. 853].

4. This Court has jurisdiction over this Application pursuant to 28 U.S.C. §§ 157 and

1334. This matter is a core proceeding within the meaning of 28 U.S.C. § 157(b)(2). Venue is

proper pursuant to 28 U.S.C. § 1408.

5. The statutory predicates for the relief requested herein are Sections 328, 330 and

331 of the Code and the applicable rules are Rules 2002, 2016, 9006 and 9007 of the Federal

Rules of Bankruptcy Procedure (the “Bankruptcy Rules”).

B. RETENTION OF MOVANT AND COMPENSATION TERMS

6. Prior to the Chapter 11 Case, Movant served as auditors for the Debtor’s

Employees’ Profit Sharing Plan (“PSP”). After filing the Chapter 11 Case, and based on

Movant’s extensive knowledge of the PSP, the Debtor sought the retention of Movant in the

Chapter 11 Case.

7. On September 3, 2014, the Court entered an order authorizing the employment of

Movant as auditors to the PSP in the Chapter 11 Case [Docket No. 854] (the “Retention


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Order”). The scope of the retention of Movant is detailed in the Motion of the Debtor to Employ

Benefit Plan Auditor [Docket No. 851] (the “Retention Motion”).

8. The Retention Order provides that all fees and expenses of Movant in the Chapter

11 Case shall be subject to final allowance pursuant to further order of Court.

9. Movant provided the Debtor with Movant’s Invoice #92499 dated 10/22/2014 for

fees (the “Invoice”) and has been paid in full as of 11/1/2014.

C. COMPENSATION AND EXPENSE REIMBURSEMENTS REQUESTED

10. Movant seeks allowance of final compensation in the aggregate amount of

$9,300.00 (the “Final Compensation Amount”) for services rendered from the commencement

of the Chapter 11 Case through October 21, 2014, the effective date of the Chapter 11 Plan (the

“Services Period”). Attached hereto as Exhibits A and B, respectively, are copies of the

retention letter and the Invoice that encompasses the Services Period, which includes a time

summary during the Services Period.

a. The services rendered in connection with the retention of Movant included, but

were not limited to, the following:

i. Audit planning – Includes: 1) understanding the PSP by gathering

information necessary to understand the plan and its environment,

identifying potential risks to the financial statements, and accumulating

permanent file information; 2) documenting the understanding of internal

control relevant to the audit of the PSP; 3) identifying significant audit

areas, documenting the risks of material misstatement affecting each area,

assessing those risks, selecting an audit approach that is appropriately

tailored to respond to the assessed level of risk; and 4) other general

planning procedures including confirmation selections.

ii. Audit fieldwork – Includes documentation of work performed to support

the amounts and disclosures reported in the financial statements including

investments and related investment appreciation, participant loans and

related interest, employee and employer contributions, and distributions

from the PSP. Also includes testing participant data to determine if the

PSP is in compliance with its plan document, reconciliation of payroll of


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the plan sponsor to the census used by its third-party administrator for

nondiscrimination testing and a reconciliation of participant account

balances to plan level amounts. In addition, includes documentation of

other work performed to comply with Department of Labor regulations.

iii. Financial statement preparation – Includes Movant’s assistance in

preparing the financial statements required to accompany the filing of the

2013 Form 5500 for the PSP. The contents of the financial statements

include 1) the Independent Auditor’s Report, 2) Statements of Net Assets

Available for Benefits, 3) Statement of Changes in Net Assets Available

for Benefits, 4) Notes to Financial Statements, and 5) Supplemental

Schedule of Assets (Held at End of Year).

iv. Workpaper review – Includes a partner level review of the documentation

of the planning and fieldwork processes noted above.

v. Financial statement and quality control review – Includes a partner level

review of the financial statements prepared as noted above; determining

that the statements prepared are in accordance with the Department of

Labor's Rules and Regulations for Reporting and Disclosure under the

Employee Retirement Income Security Act of 1974.

b. As noted in the time summary, Movant incurred fees in excess of $9,300.00.

However, Movant is not seeking reimbursement for these additional fees, which

exceed the estimate provided to the Debtor in connection with Movant’s retention

letter.

11. Movant billed their services on an hourly basis at rates ranging as follows:

a. Lance Delgado (senior auditor) - $165.00.

b. Gregory Mills (senior audit manager) - $190.00.

c. William O’Sullivan (partner) - $280.00.

d. Joseph J. Stastny (partner) - $280.00.

12. The Debtor believes that: (a) the compensation sought herein is reasonable

pursuant to Section 328 of the Code; and (b) there is no reason to alter the compensation terms

previously approved for Movant under the Retention Order.


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13. Accordingly, the Debtor requests the entry of an order: (a) allowing Movant, as

compensation for services rendered in the Chapter 11 Case, the aggregate amount of $9,300.00;

and (b) approving such allowance as final.

D. NOTICE

14. Notice of this Application has been given by CM/ECF and/or regular U.S. mail

to: (i) the Office of the United States Trustee; (ii) counsel for the trustee of the Liquidating Trust;

(iii) counsel for the Debtor; (iv) counsel to NewKey Group, LLC and NewKey Group II, LLC;

and (v) all other parties requesting notice pursuant to Bankruptcy Rule 2002 or who are

otherwise registered on the Court’s CM/ECF system in the Chapter 11 Case.

15. Bankruptcy Rule 2002(a)(6) generally requires that notice of a hearing on an

entity’s request for compensation or reimbursement of expenses exceeding $1,000 must be

provided to “the debtor, the trustee, all creditors and indenture trustees.” Fed. R. Bankr. P.

2002(a)(6). The Court, however, is authorized to “enter orders designating the matters in respect

to which, the entity to whom, and the form and manner in which notices shall be sent.” Fed. R.

Bank. P. 2002(m).

16. Movant respectfully submits that cause exists to limit notice of this application to

the parties specified above. Providing notice of this application to more than one thousand

creditors would unduly burden the Debtor’s estate. Limiting notice would also be consistent

with the fee application procedures established by section 2.1.1(c)(ii) of the Chapter 11 Plan,

under which the “Notice Parties” are the United States Trustee and the Liquidating Trustee.

WHEREFORE, Mulcahy, Pauritsch, Salvador & Co., Ltd. respectfully requests the entry

of an order in the form filed herewith and made a part hereof without further notice, and for such

other and further relief as is just.


UNITED STATES BANKRUPTCY COURTNORTHERN DISTRICT OF ILLINOIS

EASTERN DIVISION

In Re ))) Bankruptcy No. ________________)

Debtor. ) Chapter _______________

COVER SHEET FOR APPLICATION FOR PROFESSIONAL COMPENSATION(IN CASES UNDER CHAPTERS 7, 11 AND 12)

Name of Applicant: ____________________________________________________________________________

Authorized to Provide Professional Services to: ______________________________________________________

Date of Order Authorizing Employment: ____________________________________________________________

Period for Which Compensation is Sought: From _____________________________, ________ through _____________________________, ________

Amount of Fees Sought: $_____________________________________________________________________

Amount of Expense Reimbursement Sought: $_____________________________________________________

This is an: Interim Application _______ Final Application _______

If this is not the first application filed herein by this professional, disclose as to all prior fee applications:

Date Period Total Requested Total Allowed Fees & ExpensesFiled Covered (Fees & Expenses) (Fees & Expenses) Previously Paid

Dated: ___________________________ __________________________________________ (Counsel)

Case 13-37603 Doc 908-1 Filed 11/20/14 Entered 11/20/14 21:58:17 Desc Coversheet Page 1 of 1

Note

If the form is AMENDED, please select AMENDED from this drop-down button.

Exhibit A

Case 13-37603 Doc 908-2 Filed 11/20/14 Entered 11/20/14 21:58:17 Desc Exhibit A Page 1 of 6

Exhibit B

Case 13-37603 Doc 908-3 Filed 11/20/14 Entered 11/20/14 21:58:17 Desc Exhibit B Page 1 of 3

Mulcahy, Pauritsch, Salvador & Co., Ltd. Certified Public Accountants/Personal and Business Consultants

14300 Ravinia Avenue, Suite 200Orland Park, IL 60462

708-349-6999

Keywell LLC Employees Profit Sharing Planc/o Tim StallkampConway MacKenzie, Inc.77 W. Wacker DriveSuite 4000Chicago, IL 60601

Invoice No. 92499Date 10/22/2014Client No. 010130660 For professional services rendered in connection with:

Audit of 2013 financial statements.

Current Amount Due $ 9,300.00 Prior Balance 0.00 Total Amount Due $ 9,300.00

Thank you for your business.__________________________________________________________________________________

(please tear here and remit lower portion)

Name Keywell LLC Employees Profit Sharing Plan Client No. 010130660 Invoice No. 92499

PAYMENT ENCLOSED ___________________

WE ACCEPT VISA, MASTERCARD AND AMERICAN EXPRESS

________ ________ _______ ________ EXPIRATION DATE _______ SECURITY CODE ______


Keywell L.L.C. Employees' Profit Sharing Plan

Audit as of 12/31/2013

Time and Billing Summary

Date Employee Rate Hours Billed

Lance Delgado (Senior Auditor)

9/12/2014 Delgado 165 0.50 82.50

9/23/2014 Delgado 165 4.00 660.00

9/24/2014 Delgado 165 8.00 1,320.00

9/25/2014 Delgado 165 1.00 165.00

Performed audit planning and audit fieldwork 13.50 2,227.50

Gregory Mills (Senior Audit Manager)

9/2/2014 Mills 190 1.00 190.00

9/5/2014 Mills 190 1.20 228.00

9/12/2014 Mills 190 5.50 1,045.00

9/16/2014 Mills 190 3.30 627.00

9/22/2014 Mills 190 3.80 722.00

9/23/2014 Mills 190 0.40 76.00

9/24/2014 Mills 190 9.20 1,748.00

9/25/2014 Mills 190 5.60 1,064.00

9/26/2014 Mills 190 1.60 304.00

10/2/2014 Mills 190 1.20 228.00

10/3/2014 Mills 190 0.20 38.00

10/7/2014 Mills 190 0.60 114.00

Performed audit planning, audit fieldwork and financial statement preparation 33.60 6,384.00

William O'Sullivan (Partner)

9/26/2014 O'Sullivan 280 0.90 252.00

10/1/2014 O'Sullivan 280 2.40 672.00

10/2/2014 O'Sullivan 280 0.20 56.00

Performed workpaper review 3.50 980.00

Joseph J. Stastny (Partner)

8/11/2014 Stastny 280 0.10 28.00

9/23/2014 Stastny 280 0.30 84.00

10/2/2014 Stastny 280 1.20 336.00

10/3/2014 Stastny 280 0.30 84.00

Performed financial statement and quality control review 1.90 532.00

Total time 52.50 10,123.50

Unbilled (823.50)

Total billed 9,300.00


Rev: 20130104_bko

UNITED STATES BANKRUPTCY COURTNORTHERN DISTRICT OF ILLINOIS

In Re: ) BK No.:)) Chapter:)))

Debtor(s) )

SGK VENTURES, LLC (f/k/a Keywell L.L.C.),

13-37603

11

Eastern Division

Honorable Eugene R. Wedoff

ORDER GRANTING APPLICATION FOR FINAL ALLOWANCE OF COMPENSATION OF MULCAHY, PAURITSCH, SALVADOR & CO., LTD. AS BENEFIT PLAN AUDITOR, AND

LIMITING NOTICE THEREOFTHIS CAUSE coming to be heard upon the application of Mulcahy, Pauritsch, Salvador & Co.,

Ltd. ("Movant"), benefit plan auditor to SGK Ventures, LLC f/k/a Keywell L.L.C. (the "Debtor") in the above-captioned case, for the entry of an order pursuant to section 330 of Title 11 of the United States Code, Rules 2002 and 2016 of the Federal Rules of Bankruptcy Procedure, and Rule 5082-1 of the Local Rules of the U.S. Bankruptcy Court for the Northern District of Illinois, for the allowance of final compensation incurred as benefit plan auditor to the Debtor during the pendency of the above-captioned case, and for limited notice (the "Application"); the Court having considered the Application and having heard statements of counsel present; no objections having been filed or presented to the relief sought in the Application, or any such objections having been overruled for the reasons stated in the record; good cause having been shown for the entry hereof; this Court having jurisdiction over this matter pursuant to sections 157 and 1334 of Title 28 of the U.S. Code; this proceeding being a core proceeding pursuant to section 157(b) of Title 28 of the U.S. Code; and the Court being otherwise fully advised in the premises; NOW THEREFORE, IT IS HEREBY ORDERED AS FOLLOWS: 1. The Application be and is hereby granted; 2. Movant be and is hereby allowed final compensation in the amount of $9,300.00; and 3. Limited notice of the hearing on the Application is hereby granted as requested therein, and no other or further notice is or shall be required.

Enter:

United States Bankruptcy JudgeDated:

Prepared by:ALEXANDER F. BROUGHAM, ESQ. (ARDC # 6301515) ADELMAN & GETTLEMAN, LTD. 53 West Jackson Blvd., Suite 1050 Chicago, Illinois 60604 (312) 435-1050

IN THE UNITED STATES BANKRUPTCY COURT FOR THE … · of final compensation incurred as benefit plan...

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