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Full title: BNC Certificate of Notice - PDF Document. (RE: related document(s)1749 Order on Generic Motion (BNC-PDF)) No. of Notices: 1. Notice Date 04/23/2021. (Admin.) (Entered: 04/25/2021)

Document posted on Apr 22, 2021 in the bankruptcy, 14 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Plaintiff Freedom SPV II LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom California Ville Publishing Company LP.afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Counter-Claimant Freedom SPV I LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom SPV IV LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom SPV V LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Counter-Claimant Victor Valley Publishing Company afriedman@shulmanbastian.com Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom Communications Holdings Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom Interactive Newspapers of Texas Inc. afriedman@shulmanbastian.com,lgauthier@shulmanbastian.com n J Friedman on behalf of Debtor Daily Press LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom Colorado Information Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom Newspapers Inc afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Defendant Freedom SPV II Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Kornfeld on behalf of Creditor Committee Official Committee of Unsecured Creditorsl W Ruderman on behalf of Creditor Pension Guaranty Benefit Corporation ruderman.joel@pbgc.gov email@pbgc.govn M O'Donnell on behalf of Interested Party Courtesy NEF john.o'donnell@ftb.ca.gov Martha.Gehrig@ftb.ca.govnny White on behalf of Interested Party Courtesy NEF JWhite@wrslawyers.com aparisi@wrslawyers.com;eweiman@wrslawyers.com;chamilton@wrslawyers.comathan C Sandler on behalf of Creditor Riverside Chicago NCP LLC jsandler@bhfs.com, pherron@bhfs.com;sgrisham@bhfs.comathan T Amitrano on behalf ofFreedom California Ville Publishing Company LP (7735); Freedom Colorado Information, Inc. (7806); Freedom Interactive Newspapers, Inc. (9343); Freedom Interactive Newspapers of 26 Texas, Inc. (8187); Freedom Newspaper Acquisitions, Inc. (4322); Freedom Newspapers (7766); Freedom Newspapers,

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re: Case No. 15-15311-MW eedom Communications, Inc. Chapter 11 Debtor CERTIFICATE OF NOTICE strict/off: 0973-8 User: admin Page 1 of 11 te Rcvd: Apr 21, 2021 Form ID: pdf042 Total Noticed e following symbols are used throughout this certificate: bol Definition Addresses marked '+' were corrected by inserting the ZIP, adding the last four digits to complete the zip +4, or replacing an incorrect ZIP. USPSregulations require that automation-compatible mail display the correct ZIP. tice by first class mail was sent to the following persons/entities by the Bankruptcy Noticing Center on Apr 23, 2021: cip ID Recipient Name and Address + Freedom Communications, Inc., c/o GlassRatner, 555 W. 5th Street, Suite 3725, Los Angeles, CA 90013-2670TAL: 1 tice by electronic transmission was sent to the following persons/entities by the Bankruptcy Noticing Center. ctronic transmission includes sending notices via email (Email/text and Email/PDF), and electronic data interchange (EDI). NE BYPASSED RECIPIENTS e following addresses were not sent this bankruptcy notice due to an undeliverable address, *duplicate of an address listed above, *P duplicate of aferred address, or ## out of date forwarding orders with USPS. NE NOTICE CERTIFICATION Joseph Speetjens, declare under the penalty of perjury that I have sent the attached document to the above listed entitiesthe manner shown, and prepared the Certificate of Notice and that it is true and correct to the best of my information alief. eeting of Creditor Notices only (Official Form 309): Pursuant to Fed .R. Bank. P.2002(a)(1), a notice containing themplete Social Security Number (SSN) of the debtor(s) was furnished to all parties listed. This official court copy containse redacted SSN as required by the bankruptcy rules and the Judiciary's privacy policies. te: Apr 23, 2021 Signature: /s/Joseph Speetjens CM/ECF NOTICE OF ELECTRONIC FILING e following persons/entities were sent notice through the court's CM/ECF electronic mail (Email) system on April 21, 2021 at the address(es) listed belome Email Address ron J Malo on behalf of Interested Party Courtesy NEF amalo@sheppardmullin.com jsummers@sheppardmullin.comn J Friedman on behalf of Debtor Freedom Interactive Newspapers Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Plaintiff Freedom SPV II LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom California Ville Publishing Company LP. afriedman@shulmanbastian.com lgauthier@shulmanbastian.com n J Friedman on behalf of Cross-Claimant Freedom SPV II Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom SPV VI LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.com

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n J Friedman on behalf of Debtor Freedom Communications Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor OCR Community Publications Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Counter-Claimant Freedom SPV I LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom SPV IV LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom SPV V LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Counter-Claimant Victor Valley Publishing Company afriedman@shulmanbastian.com lgauthier@shulmanbastian.com n J Friedman on behalf of Defendant Freedom SPV V LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Victorville Publishing Company afriedman@shulmanbastian.com lgauthier@shulmanbastian.comn J Friedman on behalf of Attorney Alan J. Friedman afriedman@shulmanbastian.com lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom SPV II LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Counter-Claimant Daily Press LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Defendant Daily Press LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Orange County Register Communications Inc. afriedman@shulmanbastian.com,lgauthier@shulmanbastian.com n J Friedman on behalf of Cross-Claimant Freedom Communications Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom Newspaper Acquisitions Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom Newspapers afriedman@shulmanbastian.com lgauthier@shulmanbastian.comn J Friedman on behalf of Defendant Victor Valley Publishing Company afriedman@shulmanbastian.com lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor 2100 Freedom Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Odessa American afriedman@shulmanbastian.com lgauthier@shulmanbastian.comn J Friedman on behalf of Defendant Freedom Communications Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Counter-Claimant Freedom SPV V LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom California Mary Publishing Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.con J Friedman on behalf of Debtor Victor Valley Publishing Company afriedman@shulmanbastian.com lgauthier@shulmanbastian.comn J Friedman on behalf of Counter-Claimant Freedom Communications Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.con J Friedman on behalf of Counter-Claimant Victorville Publishing Company afriedman@shulmanbastian.com lgauthier@shulmanbastian.cn J Friedman on behalf of Debtor Freedom Services Inc. afriedman@shulmanbastian.com lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom SPV I LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.com

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n J Friedman on behalf of Defendant Freedom SPV I LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Creditor Committee Official Committee of Unsecured Creditors afriedman@shulmanbastian.com lgauthier@shulmanbastian.com n J Friedman on behalf of Debtor Freedom Newspapers of Southwestern Arizona Inc. afriedman@shulmanbastian.com,lgauthier@shulmanbastian.com n J Friedman on behalf of Defendant Victorville Publishing Company afriedman@shulmanbastian.com lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor OCR Information Marketing Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom Communications Holdings Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom Interactive Newspapers of Texas Inc. afriedman@shulmanbastian.com,lgauthier@shulmanbastian.com n J Friedman on behalf of Debtor Daily Press LLC afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom Colorado Information Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Debtor Freedom Newspapers Inc afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Friedman on behalf of Defendant Freedom SPV II Inc. afriedman@shulmanbastian.com, lgauthier@shulmanbastian.comn J Kornfeld on behalf of Creditor Committee Official Committee of Unsecured Creditors akornfeld@pszjlaw.com mdj@pszjlaw.comn J Kornfeld on behalf of Plaintiff Official Committee of Unsecured Creditors of Freedom Communications Inc., et al., on Behalf of FreedoCommunications, Inc., Freedom Communications Holdings, Inc. And 2100 Freedom, Inc. akornfeld@pszjlaw.com,mdj@pszjlaw.com n M Kindred on behalf of Defendant One Stop Printing & Design Co. Inc. akindred@leechtishman.com,alankindred@hotmail.com;dtomko@leechtishman.com;challer@leechtishman.comn M Kindred on behalf of Defendant Southern Lithoplate Inc. akindred@leechtishman.com,alankindred@hotmail.com;dtomko@leechtishman.com;challer@leechtishman.comx E Spjute on behalf of Creditor MediaNews Group Inc. d/b/a Digital First Media spjute@hugheshubbard.com,gaurav.reddy@hugheshubbard.com elia Puertas-Samara on behalf of Debtor Daily Press LLC itcdbgc@edd.ca.gov, itcdgc@edd.ca.govdrew W Caine on behalf of Plaintiff Official Committee Of Unsecured Creditor acaine@pszjlaw.com drew W Caine on behalf of Plaintiff Official Committee Of Unsecured Creditors acaine@pszjlaw.com and R. Kizirian on behalf of Creditor Kirkland Oard armand@kizirianlaw.com armand@boyamianlaw.com;michael@boyamianlaw.com;delmy@boyamianlaw.comand R. Kizirian on behalf of Interested Party Courtesy NEF armand@kizirianlaw.com armand@boyamianlaw.com;michael@boyamianlaw.com;delmy@boyamianlaw.comhley M McDow on behalf of Plaintiff LMG National Publishing Inc. amcdow@foley.com, sgaeta@foley.com;smoses@foley.comhley M McDow on behalf of Interested Party Courtesy NEF amcdow@foley.com sgaeta@foley.com;smoses@foley.comth Gaschen on behalf of Debtor Orange County Register Communications Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.com

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th Gaschen on behalf of Debtor Freedom Interactive Newspapers of Texas Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor OCR Information Marketing Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Counter-Claimant Freedom Communications Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom Services Inc. bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom SPV II LLC bgaschen@wgllp.com, kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Other Professional FTI Consulting Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Defendant Victorville Publishing Company bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Defendant Daily Press LLC bgaschen@wgllp.com, kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor OCR Community Publications Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Counter-Claimant Freedom SPV I LLC bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Attorney Crowell & Moring LLP bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Victorville Publishing Company bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Defendant Freedom Communications Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom Newspapers Inc bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom SPV I LLC bgaschen@wgllp.com, kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Counter-Claimant Freedom SPV V LLC bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom California Ville Publishing Company LP. bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom Interactive Newspapers Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Counter-Claimant Daily Press LLC bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Daily Press LLC bgaschen@wgllp.com, kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor 2100 Freedom Inc. bgaschen@wgllp.com, kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.com

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th Gaschen on behalf of Debtor Freedom California Mary Publishing Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom SPV IV LLC bgaschen@wgllp.com, kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom SPV VI LLC bgaschen@wgllp.com, kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Defendant Freedom SPV V LLC bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Defendant Victor Valley Publishing Company bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Other Professional Mosier & Company Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom Communications Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Financial Advisor GlassRatner Advisory & Capital Group LLC bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Defendant Freedom SPV I LLC bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom Colorado Information Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Odessa American bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom Newspapers bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom SPV V LLC bgaschen@wgllp.com, kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Counter-Claimant Victorville Publishing Company bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom Newspaper Acquisitions Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Victor Valley Publishing Company bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom Newspapers of Southwestern Arizona Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Debtor Freedom Communications Holdings Inc. bgaschen@wgllp.com,kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comth Gaschen on behalf of Counter-Claimant Victor Valley Publishing Company bgaschen@wgllp.com kadele@wgllp.com;cbmeeker@gmail.com;cyoshonis@wgllp.com;lbracken@wgllp.com;bgaschen@ecf.courtdrive.comndon J Witkow on behalf of Interested Party Etaros Actuarial Services LLC bw@witkowlaw.com tg@witkowlaw.comndon J Witkow on behalf of Interested Party Traci M. Christian bw@witkowlaw.com tg@witkowlaw.comndon J Witkow

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on behalf of Defendant Etaros Actuarial Services LLC bw@witkowlaw.com tg@witkowlaw.comndon J Witkow on behalf of Defendant Traci M. Christian bw@witkowlaw.com tg@witkowlaw.comroline Djang on behalf of Debtor Freedom Communications Inc. caroline.djang@bbklaw.com,laurie.verstegen@bbklaw.com;wilma.escalante@bbklaw.com roline Djang on behalf of Special Counsel Rutan & Tucker LLP caroline.djang@bbklaw.com,laurie.verstegen@bbklaw.com;wilma.escalante@bbklaw.com arles Tsai on behalf of Creditor California Dept. of Tax and Fee Administration CHARLES.TSAI@DOJ.CA.GOV ristopher B Queally on behalf of Defendant Eric Spitz cqueally@callahan-law.com jluirette@callahan-law.comristopher E Prince on behalf of Interested Party Courtesy NEF jmack@lesnickprince.com;cprince@ecf.courtdrive.com;jnavarro@lesnickprince.cristopher J Green on behalf of Debtor Freedom Communications Inc. chrisgreen@ucla.edu,chrisgreen@ucla.edu;christopher-green-2815@ecf.pacerpro.com ristopher O Rivas on behalf of Creditor The Bank of New York Mellon as directed trustee crivas@reedsmith.com,chris-rivas-8658@ecf.pacerpro.com nrad K Chiu on behalf of Creditor Costella Kirsch VI L.P. cchiu@pryorcashman.comurtney E Norton on behalf of Interested Party Courtesy NEF cnorton@greenbergglusker.com kwoodson@greenbergglusker.com;jking@greenbergglusker.com;calendar@greenbergglusker.comniel Uribe on behalf of Creditor News Market Enterprises Inc. duribe@gmail.comren M Schlecter on behalf of Mediator Daren M Schlecter daren@schlecterlaw.com assistant@schlecterlaw.comvid Cantrell on behalf of Defendant GES Distribution Inc. dcantrell@lc-law-llp.comvid Cantrell on behalf of Interested Party GES DISTRIBUTORS INC. dcantrell@lc-law-llp.comvid Cantrell on behalf of Defendant 82Wolverine Distributing dcantrell@lc-law-llp.com vid A Smyth on behalf of Defendant New Market Enterprises Inc. smythlaw@gmail.com, dsmyth2_@hotmail.comvid B Golubchik on behalf of Defendant Sourcehov LLC dbg@lnbyb.com stephanie@lnbyb.comvid B Golubchik on behalf of Defendant United Information Services Inc. dbg@lnbyb.com, stephanie@lnbyb.comvid M Banker on behalf of Defendant Central National Gottesman Inc. dbanker@lowenstein.com, dbanker@lowenstein.comvid M Banker on behalf of Defendant Spicers Paper Inc. dbanker@lowenstein.com, dbanker@lowenstein.comvid W. Meadows on behalf of Interested Party Courtesy NEF david@davidwmeadowslaw.com nald W Sieveke on behalf of Creditor Goodwill of Orange County ibmoola@yahoo.com dws4law@pacbell.netnald W Sieveke on behalf of Defendant Goodwill Industries of Orange County California , dws4law@pacbell.netnny P Le on behalf of Creditor California Dept. of Tax and Fee Administration Donny.Le@doj.ca.gov n S Levey on behalf of Creditor Pension Guaranty Benefit Corporation elan.levey@usdoj.gov tiffany.davenport@usdoj.govssa A Wagner

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on behalf of Plaintiff Official Committee of Unsecured Creditors of Freedom Communications Inc., et al., on Behalf of FreedoCommunications, Inc., Freedom Communications Holdings, Inc. And 2100 Freedom, Inc. ewagner@pszjlaw.comssa A Wagner on behalf of Creditor Committee Official Committee of Unsecured Creditors ewagner@pszjlaw.com zabeth L Musser on behalf of Creditor Fisher Printing Inc. elizabeth.musser@clydeco.usc M Heller on behalf of Interested Party Courtesy NEF eric.m.heller@irscounsel.treas.gov nn M Contreras on behalf of Creditor Aaron Kushner econtreras@sheppardmullin.com nsaucedo@sheppardmullin.comnn M Contreras on behalf of Defendant Aaron Kushner econtreras@sheppardmullin.com nsaucedo@sheppardmullin.comie Zachary Park on behalf of Creditor Raymab LLC ernie.park@bewleylaw.com nk Cadigan on behalf of U.S. Trustee United States Trustee (SA) frank.cadigan@usdoj.gov orge E Schulman on behalf of Interested Party Courtesy NEF GSchulman@DanningGill.Com danninggill@gmail.com;gschulman@ecf.inforuptcy.com rlene Miller on behalf of Defendant A.Q.M.M. Inc. harlene@harlenemillerlaw.com, harlenejd@gmail.comlena Tseregounis on behalf of Creditor Tribune Publishing Company helena.tseregounis@lw.com cott Bovitz on behalf of Defendant U.S. TelePacific Corp. bovitz@bovitz-spitzer.com cott Bovitz on behalf of Creditor U.S. TelePacific Corp. bovitz@bovitz-spitzer.com . Cuzzolina on behalf of Creditor Affluent Staffing LLC info@cuzzlaw.com, jp@cuzzlaw.comes Cornell Behrens on behalf of Interested Party Courtesy NEF jbehrens@milbank.com gbray@milbank.com;mshinderman@milbank.com;dodonnell@milbank.com;jbrewster@milbank.com;JWeber@milbank.comes M Sabovich on behalf of Defendant Eric Spitz jsabovich@callahan-law.com ksalour@callahan-law.com;jkirwin@callahan-law.com;rcung@callahan-law.com;bmccormack@callahan-law.com;erichards@ahan-law.com;SRobinson@callahan-law.com nnie Kim on behalf of Defendant Oracle America Inc., successor in interest to Oracle USA, Inc. jkim@buchalter.com,dgatmen@sheppardmullin.com frey C Krause on behalf of Interested Party Courtesy NEF jkrause@gibsondunn.com dtrujillo@gibsondunn.com;jstern@gibsondunn.comfrey D Cawdrey on behalf of Defendant Optimus Group Inc. jcawdrey@grsm.com, madeyemo@gordonrees.com;sdurazo@grsm.comfrey P Nolan on behalf of Plaintiff Official Committee Of Unsecured Creditors jnolan@pszjlaw.com frey P Nolan on behalf of Plaintiff Official Committee Of Unsecured Creditor jnolan@pszjlaw.com frey P Nolan on behalf of Creditor Committee Official Committee of Unsecured Creditors jnolan@pszjlaw.com frey W Dulberg on behalf of Attorney Pachulski Stang Ziehl & Jones LLP jdulberg@pszjlaw.com frey W Dulberg on behalf of Debtor Freedom Communications Inc. jdulberg@pszjlaw.comfrey W Dulberg on behalf of Creditor Committee Official Committee of Unsecured Creditors jdulberg@pszjlaw.com emy E Rosenthal on behalf of Creditor Tribune Publishing Company jrosenthal@sidley.com

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sica DiFrancesco on behalf of Creditor American Express Travel Related Services Company Inc notices@becket-lee.com sica DiFrancesco on behalf of Interested Party American Express Travel Related Services Company Inc notices@becket-lee.com n Huh on behalf of Creditor California Dept. of Tax and Fee Administration joan.huh@cdtfa.ca.gov l W Ruderman on behalf of Creditor Pension Guaranty Benefit Corporation ruderman.joel@pbgc.gov email@pbgc.govn M O'Donnell on behalf of Interested Party Courtesy NEF john.o'donnell@ftb.ca.gov Martha.Gehrig@ftb.ca.govnny White on behalf of Interested Party Courtesy NEF JWhite@wrslawyers.com aparisi@wrslawyers.com;eweiman@wrslawyers.com;chamilton@wrslawyers.comathan C Sandler on behalf of Creditor Riverside Chicago NCP LLC jsandler@bhfs.com, pherron@bhfs.com;sgrisham@bhfs.comathan T Amitrano on behalf of Debtor Freedom Communications Inc. jamitrano@taylorlaw.com, ltaylor@taylorlaw.com,ecf@taylorlaw.comeph Corrigan on behalf of Creditor Iron Mountain Information Management LLC Bankruptcy2@ironmountain.comtin D Harris on behalf of Defendant Professional Courier & Newspaper Distribution jdh@harrislawfirm.net felicia@harrislawfirm.nettin D Harris on behalf of Defendant Brandt Brothers LLC jdh@harrislawfirm.net, felicia@harrislawfirm.netthy Bazoian Phelps on behalf of Creditor Google Inc., a Delaware corporation kphelps@diamondmccarthy.com, helen.choi@diamondmccarthy.cora E Andrassy on behalf of Defendant Central National Gottesman Inc. kandrassy@swelawfirm.com,lgarrett@swelawfirm.com;gcruz@swelawfirm.com;jchung@swelawfirm.comry Butler on behalf of Creditor American Express Travel Related Services Company Inc notices@becket-lee.com nard M Shulman on behalf of Interested Party Caribou Industries Inc. lshulman@shulmanbastian.comlian Jordan on behalf of Interested Party Courtesy NEF ENOTICES@DONLINRECANO.COM RMAPA@DONLINRECANO.COMlian Jordan on behalf of Other Professional Donlin Recano & Company ENOTICES@DONLINRECANO.COM,RMAPA@DONLINRECANO.COM dia A Hewett on behalf of Creditor Texas Comptroller of Public Accounts lydia.hewett@cpa.state.tx.us rc C Forsythe on behalf of Defendant Carillon Office Technologies & Services Inc. kmurphy@goeforlaw.com,mforsythe@goeforlaw.com;goeforecf@gmail.com rc S Pfeuffer on behalf of Interested Party Pension Benefit Guaranty Corporation pfeuffer.marc@pbgc.gov efile@pbgc.govrc S Pfeuffer on behalf of Creditor Pension Guaranty Benefit Corporation pfeuffer.marc@pbgc.gov efile@pbgc.govry A Petrovic on behalf of Creditor Pension Guaranty Benefit Corporation petrovic.mary@pbgc.gov efile@pbgc.govtthew Bouslog on behalf of Interested Party Courtesy NEF MBouslog@gibsondunn.com jsprecher@gibsondunn.comtthew J Kraus on behalf of Defendant GES Distribution Inc. mkraus@lc-lawyers.com, mbuchheit@lc-lawyers.comtthew J Kraus on behalf of Interested Party GES DISTRIBUTORS INC. mkraus@lc-lawyers.com, mbuchheit@lc-lawyers.comtthew J Kraus on behalf of Defendant 82Wolverine Distributing mkraus@lc-lawyers.com mbuchheit@lc-lawyers.comtthew T Furton

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on behalf of Defendant Traci M. Christian mfurton@lockelord.com Donna.Mathis@lockelord.com;autodocket@lockelord.comtthew T Furton on behalf of Defendant C2 Advisors LLC mfurton@lockelord.com, Donna.Mathis@lockelord.com;autodocket@lockelord.comtthew T Furton on behalf of Defendant Richard J. Covelli mfurton@lockelord.com Donna.Mathis@lockelord.com;autodocket@lockelord.comtthew T Furton on behalf of Defendant JTR LLC mfurton@lockelord.com, Donna.Mathis@lockelord.com;autodocket@lockelord.comtthew T Furton on behalf of Defendant C & C Marketing LLC mfurton@lockelord.com Donna.Mathis@lockelord.com;autodocket@lockelord.com tthew T Furton on behalf of Defendant Etaros Actuarial Services LLC mfurton@lockelord.com Donna.Mathis@lockelord.com;autodocket@lockelord.com chael A Wallin on behalf of Defendant 24-7 Dock and Door Repair Inc. mwallin@wallinrussell.comchael A Wallin on behalf of Defendant General Rewinding Inc. mwallin@wallinrussell.comchael B Reynolds on behalf of Defendant Advantage Mailing LLC mreynolds@swlaw.com, kcollins@swlaw.comchael J Hauser on behalf of U.S. Trustee United States Trustee (SA) michael.hauser@usdoj.gov chael J. Weiland on behalf of Interested Party Weiland Golden Goodrich LLP mweiland@wgllp.com kadele@wgllp.com;vrosales@wgllp.com;cbmeeker@gmail.com;lbracken@wgllp.comchael T Delaney on behalf of Interested Party Courtesy NEF mdelaney@bakerlaw.com TBreeden@bakerlaw.comchael T Delaney on behalf of Creditor LMG National Publishing Inc. mdelaney@bakerlaw.com, TBreeden@bakerlaw.comchael T Delaney on behalf of Counter-Defendant LMG National Publishing Inc. mdelaney@bakerlaw.com, TBreeden@bakerlaw.comchael T Delaney on behalf of Plaintiff LMG National Publishing Inc. mdelaney@bakerlaw.com, TBreeden@bakerlaw.comncy S Goldenberg on behalf of U.S. Trustee United States Trustee (SA) nancy.goldenberg@usdoj.gov er J Rudinskas on behalf of Interested Party Courtesy NEF pjr.legal@gmail.com phael Cung on behalf of Defendant Eric Spitz rcung@callahan-law.com jeggleston@callahan-law.com;deisenbrey@callahan-law.com;mmartinez@callahan-law.comymond F Moats, III on behalf of Creditor Toyota Industries Commercial Finance Inc. colcaecf@weltman.comed M Mercado on behalf of Creditor MediaNews Group Inc. d/b/a Digital First Media rmercado@sheppardmullin.comed M Mercado on behalf of Interested Party Courtesy NEF rmercado@sheppardmullin.com ed M Mercado on behalf of Debtor Freedom Communications Inc. rmercado@sheppardmullin.comhard L Barnett on behalf of Defendant ACS (US) Inc. rick@barnettrubin.com, kelly@barnettrubin.coma Kido on behalf of Debtor Freedom Communications Inc. rkido@shulmanbastian.com, avernon@shulmanbastian.combert J Feinstein on behalf of Creditor Committee Official Committee of Unsecured Creditors rfeinstein@pszjlaw.com bert S Marticello on behalf of Interested Party C & C Marketing LLC Rmarticello@swelawfirm.com gcruz@swelawfirm.com;lgarrett@swelawfirm.com;jchung@swelawfirm.combert S Marticello

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on behalf of Defendant C2 Advisors LLC Rmarticello@swelawfirm.com,gcruz@swelawfirm.com;lgarrett@swelawfirm.com;jchung@swelawfirm.combert S Marticello on behalf of Defendant JTR LLC Rmarticello@swelawfirm.com, gcruz@swelawfirm.com;lgarrett@swelawfirm.com;jchung@swelawfirm.combert S Marticello on behalf of Defendant Richard J. Covelli Rmarticello@swelawfirm.com gcruz@swelawfirm.com;lgarrett@swelawfirm.com;jchung@swelawfirm.combert S Marticello on behalf of Interested Party C2 Advisors LLC Rmarticello@swelawfirm.com,gcruz@swelawfirm.com;lgarrett@swelawfirm.com;jchung@swelawfirm.combert S Marticello on behalf of Interested Party JTR LLC Rmarticello@swelawfirm.com,gcruz@swelawfirm.com;lgarrett@swelawfirm.com;jchung@swelawfirm.combert S Marticello on behalf of Defendant C & C Marketing LLC Rmarticello@swelawfirm.com gcruz@swelawfirm.com;lgarrett@swelawfirm.com;jchung@swelawfirm.combert S Marticello on behalf of Interested Party Richard Covelli Rmarticello@swelawfirm.com gcruz@swelawfirm.com;lgarrett@swelawfirm.com;jchung@swelawfirm.comnak N Patel on behalf of Creditor Riverside County Treasure Tax Collector rpatel@rivco.org dresparza@rivco.org;mdominguez@rivco.orgnak N Patel on behalf of Creditor Riverside County Treasurer Tax Collector rpatel@rivco.org dresparza@rivco.org;mdominguez@rivco.oran D O'Dea on behalf of Defendant Freedom Communications Inc. rodea@shulmanbastian.com LGauthier@shulmanbastian.coman D O'Dea on behalf of Defendant Freedom Services Inc. rodea@shulmanbastian.com LGauthier@shulmanbastian.coman D O'Dea on behalf of Cross Defendant Caribou Industries Inc., a Nevada corporation rodea@shulmanbastian.com,LGauthier@shulmanbastian.com an D O'Dea on behalf of Plaintiff OC Media Tower L.P. rodea@shulmanbastian.com, LGauthier@shulmanbastian.coman D O'Dea on behalf of Cross Defendant Cactus Financial Inc., a California corporation rodea@shulmanbastian.com,LGauthier@shulmanbastian.com an D O'Dea on behalf of Counter-Defendant OC Media Tower L.P. rodea@shulmanbastian.com, LGauthier@shulmanbastian.comuel M Kidder on behalf of Creditor Riverside Chicago NCP LLC skidder@ktbslaw.comuel M Kidder on behalf of Interested Party Courtesy NEF skidder@ktbslaw.com ah Stuppi on behalf of Creditor Aaron Kushner Sarah@stuppilaw.com tt A Schiff on behalf of Defendant Staffmark Investment LLC sas@soukup-schiff.com tt A Schiff on behalf of Defendant Press-One Customer Care Inc. sas@soukup-schiff.comtt A Schiff on behalf of Interested Party Courtesy NEF sas@soukup-schiff.com tt A Schiff on behalf of Defendant Circulation Technicians Inc. sas@soukup-schiff.comtt D Fink on behalf of Debtor Freedom Communications Inc. colcaecf@weltman.comtt S Weltman on behalf of Creditor Toyota Industries Commercial Finance Inc. colcaecf@weltman.comwn M Christianson on behalf of Interested Party Courtesy NEF cmcintire@buchalter.com schristianson@buchalter.com

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addha Bharatia on behalf of Interested Party Courtesy NEF notices@becket-lee.com ven D Zansberg on behalf of Other Professional Levine Sullivan Koch & Schulz LLP zansbergs@ballardspahr.com,DocketClerk_Denver@ballardspahr.com art I Koenig on behalf of Defendant One Stop Printing & Design Co. Inc. Skoenig@leechtishman.com,sfrey@leechtishman.com;jabrams@leechtishman.com art I Koenig on behalf of Defendant Southern Lithoplate Inc. Skoenig@leechtishman.com,sfrey@leechtishman.com;jabrams@leechtishman.com eodore A Cohen on behalf of Defendant Ink Systems Inc. tcohen@sheppardmullin.com, amontoya@sheppardmullin.comomas M Gaa on behalf of Creditor Yahoo! Inc. tgaa@bbslaw.com dd C. Ringstad on behalf of Interested Party Courtesy NEF becky@ringstadlaw.com arlene@ringstadlaw.comited States Trustee (SA) ustpregion16.sa.ecf@usdoj.gov lliam N Lobel on behalf of Debtor 2100 Freedom Inc. wlobel@tocounsel.com, jokeefe@tocounsel.com;sschuster@tocounsel.comlliam N Lobel on behalf of Debtor Freedom Communications Inc. wlobel@tocounsel.com, jokeefe@tocounsel.com;sschuster@tocounsel.comlliam N Lobel on behalf of Debtor Freedom Communications Holdings Inc. wlobel@tocounsel.com,jokeefe@tocounsel.com;sschuster@tocounsel.com lliam N Lobel on behalf of Debtor Freedom Services Inc. wlobel@tocounsel.com jokeefe@tocounsel.com;sschuster@tocounsel.comlliam N Lobel on behalf of Other Professional William N. Lobel wlobel@tocounsel.com jokeefe@tocounsel.com;sschuster@tocounsel.comchun Katie Lee on behalf of Creditor Angelo Gordon Management, LLC kylee@akingump.com,tsouthwell@akingump.com;westdocketing@akingump.com TAL: 242

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1 A Lavar Taylor (cid:177) Bar No. 129512 Jonathan T. Amitrano (cid:177) Bar No. 283389 2 LAW OFFICES OF A. LAVAR TAYLOR FILED & ENTERED 3 Hutton Centre, Suite 500 3 Santa Ana, CA 92707 APR 21 2021 4 Telephone: (714) 546-0445 Facsimile: (714) 546-2604 5 Email: LTaylor@Taylorlaw.com CLERK U.S. BANKRUPTCY COURT Jamitrano@Taylorlaw.com Central District of California 6 BY j l e DEPUTY CLERK Alan J. Friedman - Bar No. 132580 7 (cid:53)(cid:92)(cid:68)(cid:81)(cid:3)(cid:39)(cid:17)(cid:3)(cid:50)(cid:182)(cid:39)(cid:72)(cid:68)(cid:3)(cid:177) Bar No. 273478 SHULMAN BASTIAN FRIEDMAN & BUI LLP 8 100 Spectrum Center Drive, Suite 600 9 Irvine, California 92618 Telephone: (949) 340-3400 10 Facsimile: (949) 340-3000 Email: AFriedman@shulmanbastian.com 11 General Insolvency Counsel for 12 Debtors and Debtors-in-Possession 13 UNITED STATES BANKRUPTCY COURT 14 CENTRAL DISTRICT OF CALIFORNIA - SANTA ANA DIVISION 15 In re Case No. 8:15-bk-15311-MW Chapter 11 16 FREEDOM COMMUNICATIONS, INC., a Delaware corporation, et al.,1 (Jointly Administered With Case Nos. 17 8:15-bk-15312-MW; 8:15-bk-15313-MW; 8:15 Debtors and 18 bk-15315-MW; 8:15-bk-15316-MW; 8:15-bk- Debtors-in-Possession. 15317-MW; 8:15-bk-15318-MW; 8:15-bk- 19 Affects: 15319-MW; 8:15-bk-15320-MW; 8:15-bk- 15321-MW; 8:15-bk-15322-MW; 8:15-bk- 20 All Debtors 15323-MW; 8:15-bk-15324-MW; 8:15-bk- 15325-MW; 8:15-bk-15326-MW; 8:15-bk- 21 Freedom Communications, Inc., a Delaware 15327-MW; 8:15-bk-15328-MW; 8:15-bk- corporation, ONLY 22 15329-MW; 8:15-bk-15330-MW; 8:15-bk- 23 1 The last four digits of the Debtors' federal tax identification numbers are as follows: Freedom Communications, 24 Inc. (0750); Freedom Communications Holdings, Inc. (2814); Freedom Services, Inc. (3125); 2100 Freedom, Inc. (7300); OCR Community Publications, Inc. (9752); Daily Press, LLC (3610); Freedom California Mary 25 Publishing, Inc. (4121); Freedom California Ville Publishing Company LP (7735); Freedom Colorado Information, Inc. (7806); Freedom Interactive Newspapers, Inc. (9343); Freedom Interactive Newspapers of 26 Texas, Inc. (8187); Freedom Newspaper Acquisitions, Inc. (4322); Freedom Newspapers (7766); Freedom Newspapers, Inc. (3240); Freedom Newspapers of Southwestern Arizona, Inc. (5797); OCR Information 27 Marketing, Inc. (7983); Odessa American (7714); Orange County Register Communications, Inc. (7980); Victor Valley Publishing Company (6082); Victorville Publishing Company (7617); Freedom SPV II, LLC (8253); 28 Freedom SPV VI, LLC (8434); Freedom SPV I, LLC (3293); Freedom SPV IV, LLC (8500); and Freedom SPV V, LLC (9036). The Debtors' mailing address is 625 N. Grand Avenue, Santa Ana, California 92701. SHULMAN HODGES & BASTIAN LLP

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1 Freedom Communications Holdings, Inc., a 15332-MW; 8:15-bk-15337-MW; 8:15-bk-Delaware corporation, ONLY 15339-MW; 8:15-bk-15340-MW; 2 8:15-bk-15342-MW; 8:15-bk-15343-MW) Freedom Services, Inc., a Delaware 3 corporation, ONLY ORDER DENYING MOTION OF DEBTOR AND DEBTORS-IN-POSSESSION UNDER 4 2100 Freedom, Inc., a Delaware BANKRUPTCY CODE 502(C) TO corporation, ONLY 5 ESTIMATE CLAIM OF THE CALIFORNI OCR Community Publications, Inc., a DEPARTMENT OF TAX AND FEE 6 California corporation, ONLY (cid:36)(cid:39)(cid:48)(cid:44)(cid:49)(cid:44)(cid:54)(cid:55)(cid:53)(cid:36)(cid:55)(cid:44)(cid:50)(cid:49)(cid:3)(cid:11)(cid:179)CDTFA(cid:180)(cid:12)(cid:3)(cid:3)(cid:36)(cid:49)(cid:39)(cid:3)(cid:55)(cid:50)(cid:3) DETERMINE THAT CDTFA OWES 7 Daily Press, LLC, a California limited DEBTORS REFUNDS IN EXCESS OF THE liability company, ONLY CLAIMS OF CDTFA 8 Freedom California Mary Publishing, Inc., 9 a California corporation, ONLY 10 Freedom California Ville Publishing Company LP, a California limited partnership, 11 ONLY 12 Freedom Colorado Information, Inc., a Delaware corporation, ONLY 13 Freedom Interactive Newspapers, Inc., a 14 California corporation, ONLY 15 Freedom Interactive Newspapers of Texas, Inc., a Delaware corporation, ONLY 16 Freedom Newspaper Acquisitions, Inc., a 17 Delaware corporation, ONLY 18 Freedom Newspapers, a Texas general partnership, ONLY 19 Freedom Newspapers, Inc., a Delaware 20 corporation, ONLY 21 Freedom Newspapers of Southwestern Arizona, Inc., a California corporation, ONLY 22 OCR Information Marketing, Inc., a 23 California corporation, ONLY 24 Odessa American, a Texas general partnership, ONLY 25 Orange County Register Communications, 26 Inc., a California corporation, ONLY Victor Valley Publishing Company, a 27 California corporation, ONLY 28 SHULMAN HODGES & BASTIAN LLP

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1 Victorville Publishing Company, a California limited partnership, ONLY 2 Freedom SPV II, LLC, a Delaware limited 3 liability company, ONLY 4 Freedom SPV VI, LLC, a Delaware limited liability company, ONLY 5 Freedom SPV I, LLC, a Delaware limited 6 liability company, ONLY 7 Freedom SPV IV, LLC, a Delaware limited liability company, ONLY 8 Freedom SPV V, LLC, a Delaware limited 9 liability company, ONLY 10 The Court having considered the Motion of Debtors and Debtors-In-Possession Under 11 Bankruptcy Code 502(C) To Estimate Claim Of The California Department Of Tax And Fee 12 Administration (CDTFA) And To Determine That CDTFA Owes Debtors Refunds In Excess of 13 the Claims of CDTFA [Dkt. No. 1725]. Upon due consideration of the pleadings and argument 14 (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:83)(cid:68)(cid:85)(cid:87)(cid:76)(cid:72)(cid:86)(cid:15)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:82)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:68)(cid:86)(cid:82)(cid:81)(cid:86)(cid:3)(cid:86)(cid:87)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:182)(cid:86)(cid:3)(cid:87)(cid:72)(cid:81)(cid:87)(cid:68)(cid:87)(cid:76)(cid:89)(cid:72)(cid:3)(cid:85)(cid:88)(cid:79)(cid:76)(cid:81)(cid:74)(cid:15)(cid:3)15 IT IS SO ORDERED that the Motion is denied with prejudice. Notwithstanding the denial of 16 (cid:87)(cid:75)(cid:72)(cid:3)(cid:39)(cid:72)(cid:69)(cid:87)(cid:82)(cid:85)(cid:86)(cid:182)(cid:3)(cid:48)(cid:82)(cid:87)(cid:76)(cid:82)(cid:81)(cid:15)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:38)(cid:82)(cid:88)(cid:85)(cid:87)(cid:3)(cid:73)(cid:76)(cid:81)(cid:71)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87), solely for purposes of determining the feasibility of 17 a plan of reorganization, it is more likely than not that the Debtors will recover refunds from 18 the CDTFA in amounts sufficient to fund a Chapter 11 Plan. However, probabilities do not 19 dictate outcomes, and it is entirely possible that the CDTFA will prevail in the entirety with 20 respect to the tax claims and claims for tax refunds here at issue (or that Debtors will prevail). 21 # # # 22 23 Date: April 21, 2021 24 25 26 27 28 SHULMAN HODGES & BASTIAN LLP

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