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Full title: Objection to confirmation of plan (RE: related document(s)700 Chapter 11 plan) filed by Creditor Texas Comptroller of Public Accounts, Revenue Accounting Division. (Walsh, Kimberly)

Document posted on Mar 8, 2021 in the bankruptcy, 13 pages and 1 tables.

Bankrupt11 Summary (Automatically Generated)

JOINTLY ADMINISTERED DEBTORS 1 The Debtors in these Chapter 11 cases, along with the last four digits of each Debtor’s federal tax identification number, include: Studio Movie Grill Holdings, LLC (6546) (“SMG Holdings”); OHAM Holdings, LLC (0966); Movie Grill Concepts Trademark Holdings, LLC (3096); Movie Grill Concepts I, Ltd. (6645); Movie Grill Concepts III, Ltd. (2793); Movie Grill Concepts IV, Ltd. (1454); Movie Grill Concepts IX, LLC (3736); Movie Grill Concepts VI, Ltd. (6895); Movie Grill Concepts VII, LLC (2291); Movie Grill Concepts X, LLC (6906); Movie Grill Concepts XI, LLC (2837); Movie Grill Concepts XII, LLC (6040); Movie Grill Concepts XIII, LLC (5299); Movie Grill Concepts XIV, LLC (4709); Movie Grill Concepts XIX, LLC (9646); Movie Grill Concepts XL, LLC (4454); Movie Grill Concepts XLI, LLC (4624); Movie Grill Concepts XLII, LLC (2309); Movie Grill Concepts XLIII, LLC (9721); Movie Grill Concepts XLIV, LLC (8783); Movie Grill Concepts XLV, LLC (2570); Movie Grill Concepts XV, LLC (4939); Movie Grill Concepts XVI, LLC (1033); Movie Grill Concepts XVII, LLC (1733); Movie Grill Concepts XVIII, LLC (8322); Movie Grill Concepts XX, LLC (7300); Movie Grill Concepts XXI, LLC (1508); Movie Grill Concepts XXII, LLC (6748); Movie Grill Concepts XXIV, LLC (5114); Movie Grill Concepts XXIX, LLC (5857); Movie Grill Concepts XXV, LLC (4985); Movie Grill Concepts XXVI, LLC (5233); Movie Grill Concepts XXVII, LLC (4427); Movie Grill Concepts XXVIII, LLC (1554); Movie Grill Concepts XXX, LLC (1431); Movie Grill Concepts XXXI, LLC (3223); Movie Grill Concepts XXXII, LLC (0196); Movie Grill Concepts XXXIII, LLC (1505); Movie Grill Concepts XXXIV, LLC (9770); Movie Grill Concepts XXXIX, LLC (3605); Movie Grill Concepts XXXV, LLC (0571); Movie Grill Concepts XXXVI, LLC (6927); Movie Grill Concepts XXXVII, LLC (6401); Movie Grill Concepts XXXVIII, LLC (9657); Movie Grill Concepts XXIII, LLC (7893); Studio Club, LLC (3023); Studio Club IV, LLC (9440); Movie Grill Concepts XI, LLC (2837); Movie Grill Concepts XLI, LLC (4624); Movie Grill Concepts XLVI, LLC (2344); Movie Grill Concepts XLVII, LLC (5866); Movie Grill Concepts XLVIII, LLC (8601); Movie Grill Concepts XLIX, LLC (0537); Movie Grill Concepts L, LLC (5940); Movie Grill Concepts LI, LLC (7754); Movie Grill Concepts LII, LLC (8624); Movie Grill Concepts LIII, LLC (3066); Movie Grill Concepts LIV, LLC (2018); Movie Grill Concepts LV, LLC (4699); Movie Grill Partners 3, LLC (4200); Movie Grill Partners 4, LLC (1363); Movie Grill Partners 6, LLC (3334); and MGC ManagementUnder state tax law, Debtor Movie Grill Concepts I, Ltd. is the “Reporting Entity” for a group of affiliates including numerous Debtors. The Comptroller timely filed the following claims for sales tax, penalty, and interest accrued pre-petition (the “Texas Sales Tax Claims”; together with the Texas Franchise Tax Claims, the “Comptroller Priority and Secured Tax Claims”): EB

List of Tables

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Kimberly A. Walsh Texas Bar No. 24039230 Assistant Attorney General Bankruptcy & Collection Division MC 008 P. O. Box 12548 Austin, TX 78711-2548 Telephone: (512) 475-4863 Facsimile: (512) 936-1409 kimberly.walsh@oag.texas.gov ATTORNEYS FOR THE TEXAS COMPTROLLER OF PUBLIC ACCOUNTS UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF TEXAS DALLAS DIVISION In re: § CASE NO. 20-32633-11 § STUDIO MOVIE GRILL HOLDINGS, LLC, § Chapter 11 et al.,1 § § Jointly Administered DEBTOR § § Objection Deadline: March 10, 2021 § Hearing: March 16, 2021 at 9:30 a.m. TEXAS COMPTROLLER OF PUBLIC ACCOUNTS’ OBJECTION TO SECOND AMENDED JOINT PLAN OF REORGANIZATION FOR STUDIO MOVIE GRILL HOLDINGS, LLC AND JOINTLY ADMINISTERED DEBTORS 1 The Debtors in these Chapter 11 cases, along with the last four digits of each Debtor’s federal tax identification number, include: Studio Movie Grill Holdings, LLC (6546) (“SMG Holdings”); OHAM Holdings, LLC (0966); Movie Grill Concepts Trademark Holdings, LLC (3096); Movie Grill Concepts I, Ltd. (6645); Movie Grill Concepts III, Ltd. (2793); Movie Grill Concepts IV, Ltd. (1454); Movie Grill Concepts IX, LLC (3736); Movie Grill Concepts VI, Ltd. (6895); Movie Grill Concepts VII, LLC (2291); Movie Grill Concepts X, LLC (6906); Movie Grill Concepts XI, LLC (2837); Movie Grill Concepts XII, LLC (6040); Movie Grill Concepts XIII, LLC (5299); Movie Grill Concepts XIV, LLC (4709); Movie Grill Concepts XIX, LLC (9646); Movie Grill Concepts XL, LLC (4454); Movie Grill Concepts XLI, LLC (4624); Movie Grill Concepts XLII, LLC (2309); Movie Grill Concepts XLIII, LLC (9721); Movie Grill Concepts XLIV, LLC (8783); Movie Grill Concepts XLV, LLC (2570); Movie Grill Concepts XV, LLC (4939); Movie Grill Concepts XVI, LLC (1033); Movie Grill Concepts XVII, LLC (1733); Movie Grill Concepts XVIII, LLC (8322); Movie Grill Concepts XX, LLC (7300); Movie Grill Concepts XXI, LLC (1508); Movie Grill Concepts XXII, LLC (6748); Movie Grill Concepts XXIV, LLC (5114); Movie Grill Concepts XXIX, LLC (5857); Movie Grill Concepts XXV, LLC (4985); Movie Grill Concepts XXVI, LLC (5233); Movie Grill Concepts XXVII, LLC (4427); Movie Grill Concepts XXVIII, LLC (1554); Movie Grill Concepts XXX, LLC (1431); Movie Grill Concepts XXXI, LLC (3223); Movie Grill Concepts XXXII, LLC (0196); Movie Grill Concepts XXXIII, LLC (1505); Movie Grill Concepts XXXIV, LLC (9770); Movie Grill Concepts XXXIX, LLC (3605); Movie Grill Concepts XXXV, LLC (0571); Movie Grill Concepts XXXVI, LLC (6927); Movie Grill Concepts XXXVII, LLC (6401); Movie Grill Concepts XXXVIII, LLC (9657); Movie Grill Concepts XXIII, LLC (7893); Studio Club, LLC (3023); Studio Club IV, LLC (9440); Movie Grill Concepts XI, LLC (2837); Movie Grill Concepts XLI, LLC (4624); Movie Grill Concepts XLVI, LLC (2344); Movie Grill Concepts XLVII, LLC (5866); Movie Grill Concepts XLVIII, LLC (8601); Movie Grill Concepts XLIX, LLC (0537); Movie Grill Concepts L, LLC (5940); Movie Grill Concepts LI, LLC (7754); Movie Grill Concepts LII, LLC (8624); Movie Grill Concepts LIII, LLC (3066); Movie Grill Concepts LIV, LLC (2018); Movie Grill Concepts LV, LLC (4699); Movie Grill Partners 3, LLC (4200); Movie Grill Partners 4, LLC (1363); Movie Grill Partners 6, LLC (3334); and MGC Management I, LLC (3224).

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The Texas Comptroller of Public Accounts, Revenue Accounting Division (the "Comptroller"), through the Texas Attorney General’s office, object to confirmation of the Second Amended Joint Plan of Reorganization for Studio Movie Grill Holdings, LLC and Jointly Administered Debtors (the “Plan”)[Docket No. 700], as follows: 1. The Plan should not be confirmed because it does not comply with the applicable provisions of Title 11 of the United States Code (“Bankruptcy Code”) as required by 11 U.S.C. § 1129(a)(1). CLAIMS 2. The Comptroller timely filed claims against numerous Debtors for franchise tax, penalty, and interest accrued pre-petition in the total amount of $151,257.45 (together, the “Texas Franchise Tax Claims”). The Texas Franchise Tax Claims include, but are not limited to, Donlin Recano Claims Register Nos. 269-285, 318-324, 329, 345-354, and 587-598. Under state tax law, Debtor Movie Grill Concepts I, Ltd. is the “Reporting Entity” for a group of affiliates including numerous Debtors. Each member of the group is jointly and severally liable for the group franchise tax liability. TEX. TAX CODE § 171.1014. The Texas Franchise Tax Claims are based on the return filed by the Reporting Entity for the 2020 pre-petition franchise tax period. The Texas Franchise Tax Claims are asserted as secured to the extent there is an active lien against a particular Debtor. To the extent there is no lien, the Texas Franchise Tax Claims are asserted as entitled to priority under § 507(a)(8) of the Bankruptcy Code in the amount of $137,574.79. 3. The Comptroller timely filed the following claims for sales tax, penalty, and interest accrued pre-petition (the “Texas Sales Tax Claims”; together with the Texas Franchise Tax Claims, the “Comptroller Priority and Secured Tax Claims”):

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EBTOR ONLIN ECANO O ALES AX LAIM SSERTED RIORITY
Table 1 on page 3. Back to List of Tables
D
Movie Grill Concepts XXVII
D R N .
344
S T C (A P )
$50,149.13 (Secured)
Movie Grill Concepts IV 287 $43,321.43 (35,713.52)**
Movie Grill Concepts III 286 $133,703.58 (111,224.07)
Movie Grill Concepts IX 288 $105,268.90 (Secured)
Movie Grill Concepts II 326 $83,646.24 (68,719.50)
Movie Grill Concepts XXII 327 $73,577.39 (59,244.23)
Movie Grill Concepts XXI * $49,497.66 (Secured)
Movie Grill Concepts I * $20,620.25 (Secured)
EBTOR ONLIN ECANO O ALES AX LAIM SSERTED RIORITY*These claims have yet to be entered on the Donlin Recano register. **Claim 287 was amended in the amount of $21,700.13 ($14,847.07), but the amended claim is not showing on the Donlin Recano register. 4. The Comptroller shall timely file additional franchise, sales, or other applicable tax claims, where appropriate, prior to expiration of the May 22, 2021 Governmental Bar Date. 5. The Comptroller filed the following claims for sales tax, penalty, and interest accrued post-petition (together the “Texas Administrative Sales Tax Claims”):
Table 2 on page 3. Back to List of Tables
DEBTOR DONLIN RECANO NO. POST-PETITION SALES TAX CLAIM
Movie Grill Concepts XXVII 343 $605.79
Movie Grill Concepts VI 325 $689.89
Movie Grill Concepts XXII 328 $924.24
OBJECTIONS Amendments to Proofs of Claim 6. The Comptroller objects to Article VII.H. of the Plan prohibiting amendments to proofs of claim without prior authorization. To the extent, if any, that the Comptroller claims include estimated liability for pending audits or unfiled tax returns, the Comptroller should be entitled to amend its claims freely upon completion of the audit or receipt of a return. Administrative Expenses 7. Section 1129(a)(9)(A) of the Bankruptcy Code requires Debtor to pay § 507(a)(2) administrative expenses in full on the Effective Date. On January 21, 2021 the Court entered the Order Establishing Administrative Claims Bar Date and Approving the Form and Manner of

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Notice Thereof (the “Administrative Claims Bar Date Order”)[Docket No. 532]. The order specifically excluded Holders of certain Administrative Claims. Though not enumerated “any Administrative Claim of a taxing authority” was listed. On January 22, 2021, Jeffery Veteto, counsel for Debtor, clarified that any Administrative Claims of a taxing authority “was intended as exclusion number (vi)”. The Comptroller objects to the Plan to the extent it appears to reverse this exclusion. 8. Article II.A. of the Plan requires creditors to file requests for allowance and payment of Administrative Claims that “are not subject to the Administrative Claim Bar Date Order.” As claims of a taxing authority, Administrative Claims owed to the Comptroller were excluded from and thus not subject to the order. The Comptroller should not now be required by the Plan to file requests for allowance and payment of those claims. Post-petition taxes are § 503(b)(1)(B) administrative expenses of the estate and, pursuant to § 503(b)(1)(D) of the Bankruptcy Code, governmental units such as the Comptroller shall not be required to file requests for allowance or payment of such expenses. To the extent post-petition taxes are due on or before the Effective Date, they should be paid in full, including all accrued penalty and interest, on the Effective Date as mandated by § 1129(a)(9)(A). To the extent post-petition taxes come due subsequent to the Effective Date, they should be paid when due under and in accordance with state tax law. Priority and Secured Tax Claims 9. The Comptroller Priority and Secured Tax Claims are entitled to payment pursuant to §§ 1129(a)(9)(C) and 1129(a)(9)(D) of the Bankruptcy Code, including payment of the present value via post-Effective Date interest payments. Article II. B. of the Plan provides for payment of

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Priority Tax Claims according to §§ 1129(a)(9)(C) or 1129(a)(9)(D) of the Bankruptcy Code, including interest from the Effective Date. 10. While Debtors appear to acknowledge their duty to pay post-Effective Date interest on Priority and Secured Tax Claims, the Comptroller objects to other provisions in the Plan (i.e. Article VI.G. and VII.K.) which state that no interest shall be paid on any Claims without exception for Article II.B. The Comptroller is entitled to post-Effective Date interest pursuant to §§ 1129(a)(9)(C) and 1129(a)(9)(D). If Debtors dispute any Comptroller Priority and Secured Tax Claim and such claim is Allowed in any amount following the dispute, the Comptroller would be entitled to payment of all accrued but unpaid post-Effective Date interest. To the extent the provisions regarding payment of interest are inconsistent, the Plan should clearly provide that the Article II.B. provision for payment of post-Effective Date interest controls with regard to the Comptroller Priority and Secured Tax Claims. 11. The Comptroller further objects to the extent Article II.B. does not provide a date on which payments to Holders of Priority and Secured Tax Claims shall begin or the frequency with which those payments shall be made. Setoff 12. The Comptroller objects to Article VIII.G. and any other provision of the Plan seeking to enjoin creditors from asserting any setoff rights. Although the Bankruptcy Code does not establish a right of setoff, § 553 is widely recognized as preserving any right to setoff under applicable non-bankruptcy law. Citizens Bank v. Strumpf, 116 S.Ct. 286, 289 (1995). Setoff rights and all aspects of a particular right of setoff, including the waiver of such a right, are determined by non-bankruptcy law.

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13. Under § 553 of the Bankruptcy Code, setoff rights survive bankruptcy and are not affected by other sections of the Bankruptcy Code, including § 1141. IRS v. Luongo (In re Luongo), 259 F.3d 323 (5th Cir. 2001); United States on Behalf of IRS v. Norton, 717 F.2d 767, 772 (3rd Cir. 1983); In re Garden Ridge Corp., 338 B.R. 627, 632 (Bankr. D. Del. 2006); Carolco Television, Inc. v. National Broadcasting Co. (In re De Laurentis Entertainment Group, Inc.), 963 F.2d 1269, 1276-78 (9th Cir. 1992), cert. denied, 506 U.S. 918, 113 S. Ct. 330, 121 L.Ed.2d 249 (1992); Davidovich v. Welton (In re Davidovich), 901 F.2d 1533, 1537 (10th Cir. 1990); Pettibone Corp. V. United States (In re Pettibone Corp.), 161 B.R. 960, 964 (N.D. Ill. 1993); Womack v. United States (In re Womack), 188 B.R. 259 (Bankr. E.D. Ark. 1995); In re Whitaker, 173 B.R. 359 (Bankr. S.D. Ohio 1994). 14. Section 553 “preserves for the creditor’s benefit any setoff right that it may have under applicable nonbankruptcy law.” In re Semcrude, L.P., 399 B.R. 388 (Bankr. D. Del. 2009)(quoting Packaging Indus. Group, Inc. v. Dennison Mfg. Co., Inc. (In re Sentinel Prod. Corp., Inc.), 192 B.R. 41, 45 (N.D. N.Y. 1996)). And “there is no basis in the Code to eliminate [a creditor’s] setoff rights” asserted prior to confirmation. In re ALTA+CAST, LLC, 2004 WL 484881 (Bankr. D. Del. 2004)(creditor was entitled to preserve its setoff rights under § 553 where those rights were asserted prior to confirmation). 15. In addition to preserving setoff rights on the face of their proofs of claim, the Comptroller asserts preservation of its setoff rights by objecting to any attempt to limit those rights through the Plan. Alta + Cast, 2004 WL 484881 (Bankr. D. Del.) (confirmation objection to attempt to affect setoff rights is sufficient to preserve those rights). Confirmation should be denied because the Plan’s attempts to enjoin creditors’ setoff rights do not comply with § 553 of the Bankruptcy Code.

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Non-Debtor Releases and Injunctions 16. The Comptroller opts out of and objects to the releases in Article VIII.D. of the Plan and to any other provision in the Plan which attempts to release non-debtor third parties or enjoin creditors from pursuing such non-debtor third parties. 17. The non-Debtor third party release language is in conflict with § 524(e) of the Bankruptcy Code and Fifth Circuit precedent. In Bank of New York Trust Co. v. Official Unsecured Creditor Comm. (In re Pacific Lumber), 584 F.3d 229 (5th Cir. 2009), the court struck non-debtor releases, stating that § 524(e) does not release co-liable third parties and citing several 5th Circuit cases2 as to “seem broadly to foreclose non-consensual non-debtor releases and injunctions.” And the Bankruptcy Code does not confer jurisdiction to enjoin taxing authorities from pursuing non-debtor parties. United States v. Prescription Home Health Care, Inc. (In re Prescription Home Health Care, Inc.), 316 F.3d 542 (5th Cir. 2002). Default Remedies 18. The Comptroller objects because the Plan does not include provisions for an event of default by Debtors other than those related to Executory Contracts and Unexpired Leases. Instead of increasing the burden on creditors, the Plan should provide clear and concise default remedies such as: A failure by the Debtors/Reorganized Debtors to make a payment to the Comptroller pursuant to the terms of the Plan shall be an Event of Default. If the reorganized Debtors/Reorganized Debtors fail to cure an Event of Default within ten (5) calendar days after service of written notice of default from the Comptroller, the Comptroller may (a) enforce the entire amount of its claims, (b) exercise all rights and remedies under applicable nonbankruptcy law, and (c) seek such relief as may be appropriate in this court. Notice of the default shall be served on: 2 In re Coho Resources, Inc., 345 F.3d 338 (5th Cir. 2003); Hall v. National Gypsum Co., 105 F.3d 225 (5th Cir. 1997); and Zale Corporation v. Feld, 62 F.3d 746 (5th Cir. 1995); Matter of Edgeworth, 993 F.2d 51 (5th Cir. 1993).

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Debtors/Reorganized Debtors: Studio Movie Grill Holdings, LLC ATTN: William Snyder, CRO 13933 N. Central Expressway Dallas, Texas 75243 Debtors’ Counsel: Law Offices of Frank J. Wright, PLLC 2323 Ross Avenue, Suite 730 Dallas, Texas 75201 Via email: Frank J. Wright Frank@fjwright.com Jeffery M. Veteto Jeff@fjwright.com Jay A. Ferguson Jay@fjwright.com The Debtors/Reorganized Debtors shall be allowed to cure no more than two (2) Events of Default. Upon a third Event of Default, the Comptroller may declare the default non-curable and proceed to collect the remainder of the debt. Pursuant to 11 U.S.C. § 1123(a)(5)(G), which requires that a plan provide adequate means for the plan’s implementation, such as “curing or waiving of any default”, the provisions set forth above should be added to the Plan. Otherwise, confirmation must be denied. CONSULTATION WITH COUNSEL On March 3, 2021, the undersigned emailed Debtors’ counsel a list of the Comptroller’s confirmation concerns and seeking a consultation prior to filing an objection. To date, there has been no response. CONCLUSION WHEREFORE, unless the Plan is amended to comply with all applicable provisions of the Bankruptcy Code, the Texas Comptroller of Public Accounts requests that the Court deny confirmation of the Plan. The Comptroller requests such other relief to which it is entitled

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Respectfully submitted, KEN PAXTON Attorney General of Texas BRENT WEBSTER First Assistant Attorney General GRANT DORFMAN Deputy First Assistant Attorney General SHAWN E. COWLES Deputy Attorney General for Civil Litigation RACHEL R. OBALDO Assistant Attorney General Chief, Bankruptcy & Collections Division /s/ Kimberly A. Walsh KIMBERLY A. WALSH Texas State Bar No. 24039230 Assistant Attorney General Bankruptcy & Collections Division MC 008 P. O. Box 12548 Austin, TX 78711-2548 Telephone: (512) 475-4863 Facsimile: (512) 936-1409 kimberly.walsh@oag.texas.gov ATTORNEYS FOR THE TEXAS COMPTROLLER OF PUBLIC ACCOUNTS

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CERTIFICATE OF SERVICE I certify that on March 10, 2021, a true copy of the foregoing will be mailed by first class mail to: Studio Movie Grill Holdings, LLC 12404 Park Central Drive Suite 400N Dallas, Texas 75251 and was served on March 9, 2021, by electronic means using the Court’s ECF Noticing System: • H Joseph Acosta acosta.joseph@dorsey.com • Keith Miles Aurzada kaurzada@reedsmith.com, anixon@reedsmith.com;mcooley@reedsmith.com;srhea@reedsmith.com;l robin@reedsmith.com • Melina Bales mbales@foley.com, bwerner@foley.com;melina-bales-8566@ecf.pacerpro.com • Glenn A. Ballard glenn.ballard@dentons.com, melinda.sanchez@dentons.com;dawn.brown@dentons.com; docket.general.lit.dal@dentons.com • Jason B. Binford JASON.BINFORD@OAG.TEXAS.GOV • David K. Bissinger dbissinger@bowllp.com, ebullard@bowllp.com;sglover@bowllp.com;lflores@bowllp.com;pmurders-shugart@bowllp.com • Mark S. Carder mark.carder@stinsonleonard.com • Robert M. Charles rcharles@lrrc.com • Shawn M. Christianson schristianson@buchalter.com, cmcintire@buchalter.com • Eboney D. Cobb ecobb@pbfcm.com, ecobb@pbfcm.com;ecobb@ecf.inforuptcy.com • Michael P. Cooley mpcooley@reedsmith.com, jkrasnic@reedsmith.com;srhea@reedsmith.com • Peter C. DApice dapice@sbep-law.com • Devan Joan Dal Col DDalCol@reedsmith.com • Michael A. DiGiacomo digiacomom@ballardspahr.com • John P. Dillman houston_bankruptcy@publicans.com • Casey William Doherty casey.doherty@paulhastings.com • J. Ted Donovan tdonovan@gwfglaw.com • Lauren Kessler Drawhorn lauren.drawhorn@wickphillips.com, samantha.tandy@wickphillips.com • Jason Alexander Enright jenright@winstead.com • Mary Katherine Fackler katherine.fackler@akerman.com • Robert Joel Feinstein rfeinstein@pszjlaw.com • Deborah L. Fletcher deborah.fletcher@fisherbroyles.com • Robert P. Franke robert.franke@clarkhillstrasburger.com, mina.alvarez@clarkhillstrasburger.com;andrew.edson@clarkhillstrasburger.com;audrey.hornisher@clarkhillstrasburger.com

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• Craig Solomon Ganz ganzc@ballardspahr.com, PHXDocketingbkr@ballardspahr.com;hartt@ballardspahr.com;andersonsanchezk@ballardspahr.com;HeilmanL@ballardspahr.com • Steven William Golden sgolden@pszjlaw.com • Eric S. Goldstein egoldstein@goodwin.com, bankruptcy@goodwin.com;bankruptcyparalegal@goodwin.com • Paul M. Green pmgreen@jonesday.com • Melissa A. Haselden Haselden@hooverslovacek.com, haseldenbankruptcy@gmail.com;phelan@hooverslovacek.com, seamster@hooverslovacek.com • Melissa S. Hayward MHayward@HaywardFirm.com, mholmes@HaywardFirm.com • Michael Scott Held mheld@jw.com, lcrumble@jw.com • Susan B. Hersh susan@susanbhershpc.com, assistant@susanbhershpc.com • Kyle S Hirsch kyle.hirsch@bclplaw.com, lupe.rojas@bryancave.com;laremus@bclplaw.com; REC_KM_ECF_PHX@bryancave.com • Katherine T. Hopkins katherine.thomas@kellyhart.com • Marsha A. Houston mhouston@reedsmith.com, hvalencia@reedsmith.com • Stephen J. Humeniuk Stephen.humeniuk@lockelord.com, molly.batiste-debose@lockelord.com;pbrowder@lockelord.com;Autodocket@lockelord.com • John J. Kane jkane@krcl.com, ecf@krcl.com;jkane@ecf.courtdrive.com • Jason Patrick Kathman jkathman@spencerfane.com, gpronske@spencerfane.com;mclontz@spencerfane.com;lvargas@spencerfane.com • Thomas H. Keen tom@keenlawfirm.com, crystal@keenlawfirm.com • Angeline Vachris Kell kell@hooverslovacek.com • Meredyth Kippes meredyth.a.kippes@usdoj.gov • Anthony J. Kochis akochis@wolfsonbolton.com, stravis@wolfsonbolton.com • Jay L. Krystinik jkrystinik@reedsmith.com, jkrasnic@reedsmith.com • Jeffrey Kurtzman kurtzman@kurtzmansteady.com • Kathleen Marie LaManna klamanna@goodwin.com, bankruptcy@goodwin.com;bankruptcyparalegal@goodwin.com • Phillip L. Lamberson plamberson@winstead.com • Lisa L. Lambert lisa.l.lambert@usdoj.gov • Tara LeDay tleday@mvbalaw.com, vcovington@mvbalaw.com;alocklin@mvbalaw.com; pbowers@mvbalaw.com;tleday@ecf.courtdrive.com • John C. Leininger jcl@os.law, cpoteete@os.law • James V. Lombardi jlombardi@rossbanks.com, cnivens@rossbanks.com;jmayer@rossbanks.com • Paul M. Lopez bankruptcy@abernathy-law.com • Tricia W. Macaluso tricia.macaluso@bclplaw.com, amanda.mitchell@bclplaw.com;lupe.rojas@bclplaw.com • Ryan E. Manns ryan.manns@nortonrosefulbright.com • Joe E. Marshall jmarshall@marshalllaw.net • John Mayer jmayer@rossbanks.com • Stephen A. McCartin smccartin@foley.com, bwerner@foley.com,steve-mccartin-3861@ecf.pacerpro.com • Russell W. Mills rmills@bellnunnally.com, nsummerville@bellnunnally.com

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• Byron Z. Moldo bmoldo@ecjlaw.com, amatsuoka@ecjlaw.com • J. Seth Moore smoore@ctstlaw.com, jsteele@ctstlaw.com • Mark C. Moore mmoore@foley.com, bwerner@foley.com;mark-moore-8735@ecf.pacerpro.com • Weldon L. Moore wmoore@csmlaw.net • Nicholas J. Morin nmorin@jonesday.com • James Paul Muenker james.muenker@us.dlapiper.com, james-muenker-0904@ecf.pacerpro.com • Russell Hale Neilson HNeilson@krcl.com • Anh Phuoc Nguyen nguyen@slollp.com, rangel@slollp.com • Christen Carlson Paquin cpaquin@mssattorneys.com • David William Parham david.parham@akerman.com, esther.mckean@akerman.com;cindy.ferguson@akerman.com • Ernie Zachary Park ernie.park@bewleylaw.com • John D. Penn jpenn@perkinscoie.com, docketdal@perkinscoie.com;john--penn-1853@ecf.pacerpro.com • Lisa M. Peters lisa.peters@KutakRock.com • Mark Joseph Petrocchi mpetrocchi@lawgjm.com, mkidd@lawgjm.com;mpetrocchi@yahoo.com • Jeffrey Nathan Pomerantz jpomerantz@pszjlaw.com • Lisa A. Powell lisa.powell@fisherbroyles.com • Craig E. Power cpower@cbylaw.com, asprague@cbylaw.com;eolson@cbylaw.com • David L. Pritchard david@dlplegal.com, pritchardlawfirm@ecf.courtdrive.com • Jennifer Lynn Pruski jpruski@trainorfairbrook.com • Matthew J. Pyeatt mpyeatt@velaw.com • Linda D. Reece lreece@pbfcm.com • Stephen A. Roberts stephen.roberts@clarkhillstrasburger.com, donna.jaenike@clarkhillstrasburger.com;marlene.shradley@clarkhillstrasburger.com; bkrtcynotices@strasburger.com • Michael Schneidereit mschneidereit@jonesday.com • Rachael L. Smiley rsmiley@fbfk.law, klahrman@fbfk.law • Owen M. Sonik osonik@pbfcm.com, tpope@pbfcm.com;osonik@ecf.inforuptcy.com;mvaldez@pbfcm.com; mvaldez@pbfcm.com • Laurie A. Spindler Laurie.Spindler@lgbs.com, Dora.Casiano-Perez@lgbs.com;dallas.bankruptcy@lgbs.com • Matthew David Struble mstruble@velaw.com • J. Machir Stull mstull@jw.com, lwilliams@jw.com • William R. Sudela wsudela@cjmlaw.com • Eric J. Taube eric.taube@wallerlaw.com, sherri.savala@wallerlaw.com;annmarie.jezisek@wallerlaw.com • James Douglas Uloth douguloth@ulothlaw.com • United States Trustee ustpregion06.da.ecf@usdoj.gov • Eric M. Van Horn ericvanhorn@spencerfane.com • Lyndel Anne Vargas LVargas@chfirm.com, chps.ecfnotices@gmail.com;chps.ecfnotices@ecf.courtdrive.com

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• Jeffery Michael Veteto jeff@fjwright.law • Richard D. Villa villa@slollp.com, pina@slollp.com • Sean Thomas Wilson kdwbankruptcydepartment@kelleydrye.com; mvicinanza@ecf.inforuptcy.com • Hayley R. Winograd hwinograd@pszjlaw.com • Kyle Woodard kwoodard@krcl.com, KWoodard@ecf.courtdrive.com • Frank Jennings Wright ecfbankruptcy@fjwright.law, frank@fjwright.law;imelda@fjwright.law • Frank Jennings Wright frank@fjwright.law, imelda@fjwright.law;jeff@fjwright.law;jay@fjwright.law • Robert Yaquinto ryaquinto@syllp.com • Bruce John Zabarauskas bruce.zabarauskas@tklaw.com, wanda.sneed@tklaw.com;hope.daniels@tklaw.com • Matthew Joseph Zamites matthewzamites@gosimon.com /s/ Kimberly A. Walsh KIMBERLY A. WALSH