HTML Document View

Full title: Third Interim Post-Confirmation Fee Application for Compensation for Stephen A Mendelsohn, Attorney-Trustee, Period: 12/1/2020 to 5/31/2021, Fee: $29,600.60, Expenses: $3,742.30. Filed by Attorney Stephen A Mendelsohn (Mendelsohn, Stephen)

Document posted on Jun 10, 2021 in the bankruptcy, 42 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

Traurig rendered as counsel to the Liquidating Trustee during the Third Interim Period included, but were not limited to, the following: a) providing legal advice with respect to the Liquidating Trustee’s powers and duties as Liquidating Trustee under the terms of the Liquidating Trust; b) negotiating, drafting, and pursuing all documentation necessary in the administration of the Trust; c) preparing on behalf of the Liquidating WHEREFORE, Greenberg Traurig requests that upon due consideration of the foregoing facts and circumstances, the Court enter an Order (a) granting this Application; (b) allowing and awarding compensation of fees in the amount of $29,600.604 and reimbursement of expenses in the amount of $3,742.30 for the Third Interim Period; (c) directing immediate payment of amounts so allowed and awarded less payments that have previously been made to Greenberg Traurig by the Liquidating Trustee; and (d) affording such other and further relief as may be fair and reasonable under the circumstances.Totals: 8.60 580.00 $ 4,988.00 Description of Professional Services Rendered TIMEKEEPER ACTIVITY GRAND TOTAL SUMMARY Timekeeper Name Hours Billed Rate Total $ Amount Stephen A. Mendelsohn 8.60 580.00 4,988.00 Totals: 8.60 580.00 $ 4,988.00 Description of Professional Services Rendered: TASK CODE: 810 LITIGATION MATTERS DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 01/04/21 Stephen A. Mendelsohn Email analysis of Dart Seasonal settlement 0.30 174.00 proposal to Liquidating Trustee.Stephen A. Mendelsohn Draft of settlement agreement and emails 1.40 812.00 with opposing counsel as to settlement.

List of Tables

Document Contents

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA MIAMI DIVISION www.flsb.uscourts.gov In re: Chapter 11 1 GLOBAL CAPITAL LLC, et al.,1 Case No. 18-19121-RAM Debtors. (Jointly Administered) _____________________________/ SUMMARY OF THIRD INTERIM FEE APPLICATION OF GREENBERG TRAURIG, LLP AS COUNSEL FOR THE LIQUIDATING TRUSTEE 1. Name of Applicant: Greenberg Traurig, LLP 2. Role of Applicant: Counsel for the Liquidating Trustee 3. Name of Certifying Professional: Stephen Mendelsohn 4. Date case filed: July 27, 2018 5. Date of Retention Order: February 26, 2020 IF INTERIM APPLICATION, COMPLETE 6, 7 AND 8 BELOW: 6. Period for this Application: December 1, 2020 through May 31, 20217. Amount of Compensation Sought: $29,600.602 8. Amount of Expense Reimbursement Sought: $3,742.30 1The Debtors in the Chapter 11 Cases, along with the business addresses and the last four (4) digits of each Debtor’s federal tax identification number, if applicable, are: 1 GC Collections, c/o Development Specialists, Inc., 500 West Cypress Creek Road, Suite 400, Fort Lauderdale, Florida 33309 (9517); and 1 West Collections, c/o Development Specialists, Inc., 500 West Cypress Creek Road, Suite 400, Fort Lauderdale, Florida 33309 (1711). 2 This amount does not include fees in the amount of $ $8,499.60, still pending from the first interim fee application, for services relating to the SEC’s objections to PBYA’s fee application and Greenberg Traurig’s fee application. Greenberg Traurig is not seeking approval and/or payment of these fees in this Application and will address same in a future Application, as appropriate.

1

IF FINAL APPLICATION, COMPLETE 9 AND 10 BELOW: 9. Total Amount of Compensation Sought during n/a case: 10. Total Amount of Expense Reimbursement n/a Sought during case: 11. Amount of Original Retainer (s) Please $0.00 disclose both Fee Retainer and Cost Retainer if such a Retainer has been received: 12. Current Balance of Retainer(s) remaining: $0.00 13. Last Post-Confirmation Quarterly Operating January 2021 - March 31, 2021; Report (Month/Year and ECF No.): ECF No. 2507 14. If case is Chapter 11, current funds in the $7,987,388.003Chapter 11 estate: 15. If case is Chapter 7, current funds held by N/A Chapter 7 trustee: 3 Amount as of March 31, 2021, per Liquidating Trustee’s Post-Confirmation Quarterly Operating Report for the Period from January 1, 2021 Through March 31, 2021 [ECF No. 2507].

2

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF FLORIDA MIAMI DIVISION www.flsb.uscourts.gov In re: Chapter 11 1 GC COLLECTIONS, et al.,1 Case No. 18-19121-RAM Debtors. (Jointly Administered) _____________________________/ THIRD INTERIM APPLICATION OF GREENBERG TRAURIG, LLP AS COUNSEL FOR THE LIQUIDATING TRUSTEE Greenberg Traurig, LLP (“Greenberg Traurig”), counsel to the Liquidating Trustee, applies for interim compensation for fees for services rendered and reimbursement for costs incurred in these Chapter 11 cases. This application is filed pursuant to 11 U.S.C. §§ 330 and 331, Bankruptcy Rule 2016, Local Rule 2016-1, this Court’s Order Granting Motion of the Liquidating Trustee for Entry of an Order Modifying Procedures for Monthly, Interim, and Final Compensation and Reimbursement of Expenses of Professionals and Affirming that Such Procedures as Modified Shall Apply to Professionals Retained by the Liquidating Trustee [ECF No. 2253], and the First Amended Joint Plan of Liquidation [ECF No. 805] (the “Plan”), and meets all of the requirements set forth in the Guidelines incorporated in Local Rule 2016-1(B)(1). The exhibits attached to this application, pursuant to the Guidelines, are: 1 The Debtors in the Chapter 11 Cases, along with the business addresses and the last four (4) digits of each Debtor’s federal tax identification number, if applicable, are: 1 GC Collections, c/o Development Specialists, Inc., 500 West Cypress Creek Road, Suite 400, Fort Lauderdale, Florida 33309 (9517); and 1 West Collections, c/o Development

3

Exhibit “1” - Fee Application Summary Chart Exhibits “2-A” and “2-B” - Summary of Professional and Paraprofessional Time. Exhibit “3” - Summary of Requested Reimbursements of Expenses Exhibit “4” - The applicant’s complete time records, in chronological order, by activity code category, for the time period covered by this application. The requested fees are itemized to the tenth of an hour. Exhibit “5” - The applicant’s detailed expense records for the time period covered by this application. As explained more fully below, Applicant believes that the requested compensation of $29,600.60 for the Third Interim Period (as defined below), is reasonable considering the twelve factors enumerated in Johnson v. Georgia Highway Express, Inc., 488 F.2d 714 (5th Circuit 1974), made applicable to bankruptcy proceedings by In re First Colonial Corp. of America, 544 F.2d 1291 (5th Cir. 1977), as follows: Background 1. On July 27, 2018 (the “Petition Date”), 1 Global Capital LLC and 1 West Capital LLC (collectively, the “Debtors”) commenced the above-captioned bankruptcy cases (the “Chapter 11 Cases”) by filing voluntary petitions for relief under chapter 11 of title 11 of the United States Code, 11 U.S.C. §§ 101–1532 (the “Bankruptcy Code”), in the United States Bankruptcy Court for the Southern District of Florida (the “Court”). 2. On July 22, 2019, the Debtors and the Official Committee of Unsecured Creditors filed the First Amended Joint Plan of Liquidation of 1 Global Capital LLC and 1 West Capital LLC Under Chapter 11 of the Bankruptcy Code Proposed by the Debtors and the Official Committee of Unsecured Creditors (as it may be further amended, supplemented or modified from time to time, the “Plan”) [ECF No. 805].2 2 All capitalized terms used in the Application but not defined herein shall have the meanings set forth for such terms

4

3. On September 20, 2019, the Court entered the Order Confirming First Amended Joint Plan of Liquidation of 1 Global Capital LLC and 1 West Capital LLC Under Chapter 11 of the Bankruptcy Code Proposed by the Debtors and the Official Committee of Unsecured Creditors [ECF No. 1197] (the “Confirmation Order”), confirming the Plan, directing the execution of the 1 GC Collections Creditors’ Liquidating Trust Agreement (the “Liquidating Trust Agreement”), and approving the appointment of the Liquidating Trustee as the liquidating trustee of the Trust. 4. On November 21, 2019, the Effective Date of the Plan occurred. See Notice of (A) Effective Date of Chapter 11 Plan and (B) Administrative Claims Bar Date [ECF No. 1586]. 5. Pursuant to the Liquidating Trust Agreement, the Liquidating Trustee may retain attorneys, financial advisors, accountants or other professionals and employees. Liquidating Trust Agreement ¶ 3.9. Any such retention shall be made upon application to the Court in accordance with Rule 2014 of the Federal Rules of Bankruptcy Procedure. Id. 6. On February 26, 2020, this Court entered an order authorizing the employment and retention of Greenberg Traurig as counsel for the Liquidating Trustee in these cases nunc pro tunc to the Effective Date, November 21, 2019 [ECF No. 2252]. Jurisdiction, Venue and Predicates for Relief 7. The Court has jurisdiction over this Application pursuant to 28 U.S.C. §§ 157 and 1334. Venue is proper in this district pursuant to 28 U.S.C. § 1408. This matter is core within the meaning of 28 U.S.C. § 157(b)(2). 8. The statutory predicates for the relief sought herein are sections 330 and 331 of the Bankruptcy Code, Bankruptcy Rule 2016, and Local Rule 2016-1.

5

Summary of Services Rendered 9. This Application is the third interim application for compensation for services rendered and reimbursement of expenses incurred filed by Greenberg Traurig, as counsel for the Liquidating Trustee, in these cases. In connection with the professional services described below, by this Application, Greenberg Traurig seeks Court approval of compensation in the amount of $29,600.60 and $3,742.30 for reimbursement of expenses incurred for the period from December 1, 2020 through May 31, 2021 (the “Third Interim Period”). 10. A detailed recitation of each and every item of professional services that Greenberg Traurig performed during the Third Interim Period would unduly burden the Court. The following summaries are therefore intended to highlight the areas in which services were rendered throughout the Third Interim Period. As more fully described in the attached exhibits, these services included, but were not limited to, the following: a) Case Administration (804) Third Interim Period: 2.90 hours; $2,175.00 in fees This category includes services relating to general case administration issues, including but not limited to communications regarding various case matters; analyzing plan; reviewing annual reports; numerous ECF notices, docket and pleadings; preparing letters regarding agent distribution; attendance at telephonic meetings with Liquidating Trustee; and responding to inquiries from creditors and vendors. b) Litigation Matters (810) Third Interim Period: 51.00 hours; $25,589.60 in fees This category includes the prosecution of cases by the Liquidating Trust against numerous merchants and guarantors for breaches of Merchant Agreements, and in one case for fraudulent transfers. All cases prosecuted by Greenberg Traurig, P.A. have been

6

settled or the defendants have filed for bankruptcy protection and proofs of claim have been filed. c) SEC Matters (844) Third Interim Period: 5.40 hours; $1,836.00 in fees This category includes services relating to the Securities and Exchange Commission. 11. The professional services that Greenberg Traurig rendered as counsel to the Liquidating Trustee during the Third Interim Period included, but were not limited to, the following: a) providing legal advice with respect to the Liquidating Trustee’s powers and duties as Liquidating Trustee under the terms of the Liquidating Trust; b) negotiating, drafting, and pursuing all documentation necessary in the administration of the Trust; c) preparing on behalf of the Liquidating Trustee applications, motions, answers, orders, reports, and other legal papers necessary to the administration of the Trust; d) appearing in Court and protecting the interests of the Liquidating Trustee before the Court; e) assisting with any disposition of the Trust assets, by sale or otherwise; f) attending meetings and negotiating with representatives of creditors, the United States Trustee, the United States Attorney’s Office, the Securities and Exchange Commission and other parties-in-interest; g) providing legal advice regarding bankruptcy law, corporate law, corporate governance, securities, employment, transactional, tax, labor, litigation, intellectual property and other issues to the Liquidating Trustee in connection with the administration of the Trust; and h) taking all necessary actions, including prosecuting actions on the Liquidating Trustee’s behalf, defending any action commenced against the Liquidating Trustee, and representing the Liquidating Trustee in negotiations concerning litigation in which the Liquidating Trustee is involved; and i) performing other legal services for, and providing other necessary legal advice to, the Liquidating Trustee, which may be necessary and proper.

7

Factors to be Considered The Time and Labor Required: The detailed time records of services rendered, attached hereto as Exhibit “4”, show that the professionals and paraprofessionals of Greenberg Traurig devoted 59.30 hours of time in the representation of the Liquidating Trustee during the Third Interim Period. In circumstances where the expertise and judgment of an attorney were not required, responsibilities were delegated to paralegals. The services rendered were performed within a reasonable amount of time commensurate with the complexity, importance and nature of the problem, issue or task addressed. Greenberg Traurig submits that whether viewed individually as to each of the tasks or collectively as a whole, the time expended and fees incurred during the Second Interim Period have been reasonable and efficient to accomplish the needs of these cases. The Novelty and Difficulty of the Services Rendered: Greenberg Traurig assisted the Liquidating Trustee in addressing a number of complex legal and business issues raised during the pendency of these Chapter 11 cases, requiring in-depth knowledge of bankruptcy law, corporate law and securities law, among other areas. Such legal questions arising in the representation of the Liquidating Trustee have required the exercise of skill by experienced counsel in a variety of legal disciplines. The Skill Requisite to Perform the Services Properly: Greenberg Traurig was able to draw upon resources within the firm to provide all of the legal services rendered to the Liquidating Trustee in the multiple areas of law recited in the preceding paragraph. The Preclusion of Other Employment by the Professional Due to the Acceptance of the Case: Greenberg Traurig is aware of no other employment which was precluded as a result of its accepting this case, though the attorneys assigned to these cases were limited in their ability to generate other business due to their active involvement in and focus on these cases.

8

The Customary Fee: The rates charged by the participating attorneys and paralegals as set forth in Exhibits “2-A” and “2-B” are within the range charged by such professionals of similar skill and reputation in their respective jurisdictions and their respective fields of practice. The blended billable rate of $499.17 per hour for the professionals and paraprofessionals working on these cases during the Third Interim Period is less than the rates customarily charged by Greenberg Traurig for similar cases. In all instances care was taken to avoid duplication of effort, and much of the work initially performed by senior attorneys was gradually delegated to more junior attorneys billing at lower hourly rates. In addition, as noted in its retention application, at the outset of its engagement, in light of the public interest surrounding these Chapter 11 Cases, Greenberg Traurig agreed with the Liquidating Trustee, solely in and for purposes of these cases, to reduce its customary hourly rates for 20183 for all timekeepers by 20%, with a maximum hourly rate of $750.00. Whether the Fee is Fixed or Contingent: The Applicant’s compensation in this matter is subject to and contingent upon approval of the Court, a factor which militates in favor of a fee in the amount requested. The amount requested is consistent with the fee that the Applicant would charge its clients in other cases in which fees are payable on a monthly basis without the requirement of application to and approval by any court, except as indicated in the preceding paragraph. Time Limitations Imposed by the Client or Other Circumstances: The immediate nature of matters involved in these cases required Greenberg Traurig’s attorneys to devote a substantial amount of their time to handle matters concerning the Chapter 11 estate. In the course of providing the services covered in this Application, Greenberg Traurig attorneys consistently 3 Greenberg Traurig will use 2018 rates for the life of this matter, and will not adjust rates based on any annual rate

9

responded to the Debtors’ needs on an expedited basis. Simply stated, these cases required Greenberg Traurig to devote substantial time on an urgent basis to a great number of issues within a highly compressed period of time. The Experience, Reputation, and Ability of the Professional: Greenberg Traurig is an established law firm having extensive experience and knowledge in the field of debtor and creditor rights and business reorganizations under chapter 11 of the Bankruptcy Code. The Undesirability of the Case: Greenberg Traurig did not find it undesirable to represent the Liquidating Trustee in these cases or any other reputable party in any form of bankruptcy proceeding, based upon the understanding that reasonable compensation will be awarded for fees and expenses incurred during the course of representation. The Nature and Length of the Professional Relationship of the Client: Greenberg Traurig has not previously provided legal services to the Liquidating Trustee. Awards in Similar Cases: The amount requested by the Applicant is reasonable in terms of awards in cases of similar magnitude and complexity. The compensation that the Applicant requests comports with the mandate of the Bankruptcy Code, which directs that services be evaluated in light of comparable services performed in non-bankruptcy cases in the community. The fees requested by the Applicant reflect an average hourly rate of approximately $499.17 during the Third Interim Period. Considering the results obtained thus far in these cases and the complexity of the issues addressed during the period covered by this Application, this rate is appropriate.

10

Summary of Expenses 12. Greenberg Traurig incurred or disbursed actual and necessary costs and expenses related to these cases in the aggregate amount of $3,742.30 during the Third Interim Period. The expenses incurred include, among other things, business meals, color copies, conference calls, messenger services, overnight mail charges, travel related expenses, in-house and off-site photocopying charges, research charges, and filing fees. A detailed description of the necessary costs and expenses incurred by Greenberg Traurig is attached hereto as Exhibit “5”. 13. Pursuant to Local Rule 2016-1(B)(1) and the Guidelines for Fee Applications for Professionals in the Southern District of Florida in Bankruptcy Cases, Greenberg Traurig represents as follows with regard to its charges for actual and necessary costs and expenses incurred during the Interim Application Period: a) Copy Charges were $.15 per page, which charge is reasonable and customary in the legal industry and represents the costs of copy material, acquisition, maintenance, storage and operation of copy machines, together with a margin for recovery of related expenditures. In addition, Greenberg Traurig often utilizes outside copier services for high volume projects, and this Application seeks the recovery of those costs, if applicable: b) Incoming facsimiles are not billed; c) Out-going facsimiles are billed at the rate of $1.00 per page. The cost represents operator time, maintaining several dedicated facsimile telephone lines, supplies and equipment, and includes a margin for recovery of related expenditures; and d) Toll telephone charges are not billed.

11

WHEREFORE, Greenberg Traurig requests that upon due consideration of the foregoing facts and circumstances, the Court enter an Order (a) granting this Application; (b) allowing and awarding compensation of fees in the amount of $29,600.604 and reimbursement of expenses in the amount of $3,742.30 for the Third Interim Period; (c) directing immediate payment of amounts so allowed and awarded less payments that have previously been made to Greenberg Traurig by the Liquidating Trustee; and (d) affording such other and further relief as may be fair and reasonable under the circumstances. Dated: June 11, 2021 GREENBERG TRAURIG, LLP /s/ Steph en A. Mendelsohn Stephen A. Mendelsohn Fla. Bar No. 849324 mendelsohnm@gtlaw.com 333 S.E. 2nd Avenue, Suite 4400 Miami, Florida 33131 Tel: 305 579-0500 Fax: 305 579-0717 Counsel for the Liquidating Trustee 4 This amount does not include fees in the amount of $ $8,499.60, still pending from the first interim fee application, for services relating to the SEC’s objections to PBYA’s fee application and Greenberg Traurig’s fee application. Greenberg Traurig is not seeking approval and/or payment of these fees in this Application and will address same in

12

FEE APPLICATION SUMMARY CHART EXHIBIT 1 REQUEST APPROVAL PAID HOLDBACK ate Filed ECF # Period Fees Expenses Date ECF # Fees Expenses Fees Paid Expenses Fees ExpenseCovered Requested Requested Ordered Approved Approved Paid Holdback Holdbac6/30/2020 2339 11/21/2019 $470,470.50 $4,258.72 07/29/20201 2358 $446,946.98 $4,258.72 $446,946.98 $4,258.72 $23,523.53 $0.00 - 05/31/2020 0/04/2020 2418 06/01/2020 $113,838.60 $3,980.95 12/21/2020 2443 $113,838.60 $3,980.95 $113,838.60 $3,980.95 $0.00 $0.00 - 11/30/2020

13

Summary of Professional and Paraprofessional Time Total per Individual for Supplemental Application Period (EXHIBIT “2-A”) Shareholder, Associate or Para- Year Total Hourly Name professional Licensed Hours Rate Fee Kenneth N. Zuckerbrot Shareholder 1968 1.90 $750.00 $1,425.00 Scott E. Fink Shareholder 2001 1.00 $750.00 $750.00 Stephen A. Mendelsohn Shareholder 1984 28.90 $16,762.00 $580.00 Jed Dwyer Shareholder 2013 10.20 $4,936.80 $484.00 Stephanie Peral Associate 2015 5.40 $340.00 $1,836.00 Sabrina D. Niewialkouski Associate 2016 11.30 $332.00 $3,751.60 Totals for 58.70 $29,461.40 Professionals Patricia P. Lin Paralegal N/A .60 $232.00 $139.20 Total for .60 $139.20 Paraprofessionals 59.30 $29,600.60 Total Blended Average $499.17 Hourly Rate

14

SUMMARY OF PROFESSIONAL AND PARAPROFESSIONAL TIME BY ACTIVITY CODE CATEGORY FOR SECOND INTERIM APPLICATION PERIOD (EXHIBIT “2‐B”) See Attached

15

for this Time Period Only Hours Rate Fees Activity Code 804: Case Administration Kenneth N. Zuckerbrot 1.90 $750.00 $1,425.00 Scott E. Fink 1.00 $750.00 $750.00 Totals for Activity Code 804: Case 2.90 $2,175.00 Administration Activity Code 810: Litigation Matters Stephen A. Mendelsohn 28.90 $580.00 $16,762.00 Jed Dwyer 10.20 $484.00 $4,936.80 Sabrina D. Niewialkouski 11.30 $332.00 $3,751.60 Patricia P. Lin 0.60 $232.00 $139.20 Totals for Activity Code 810: Litigation 51.00 $25,589.60 Matters Activity Code 844: SEC Matters Stephanie Peral 5.40 $340.00 $1,836.00 Totals for Activity Code 844: SEC Matters 5.40 $1,836.00 Total All Activity Codes 59.30 $29,600.60

16

SUMMARY OF EXPENSE REIMBURSEMENT REQUESTED BY CATEGORY EXHIBIT 3 Category Amount Information and Research $1,134.70 Subpoenas $2,607.60 Total $3,742.30

17

INVOICES EXHIBIT 4

18

Description of Professional Services Rendered: TASK CODE: 810 LITIGATION MATTERS DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 12/02/20 Stephen A. Mendelsohn Call with Joe Luzinski re: status of open 0.60 348.00 cases. 12/02/20 Stephen A. Mendelsohn EAST COAST re: emails with Nick 0.30 174.00 Davitian opposing counsel re: final settlement payments. 12/03/20 Stephen A. Mendelsohn SOFTEK re: review of order approving 0.20 116.00 Softek settlement and emails with opposing counsel. 12/03/20 Stephen A. Mendelsohn EAST COAST re: emails with attorney for 0.30 174.00 East Coast Nick Davitian as to remaining payment. 12/04/20 Stephen A. Mendelsohn WALL STREET re: emails with Trustee as 0.30 174.00 to counteroffer. 12/04/20 Stephen A. Mendelsohn WALL STREET re: emails with Wall 0.20 116.00 Street counsel as to settlement. 12/06/20 Stephen A. Mendelsohn WALL STREET re: emails with counsel 0.60 348.00 for Wall Street Mendy Piekarski as to settlement. 12/07/20 Stephen A. Mendelsohn WALL STREET: Calls with Mendy 1.60 928.00 Piekarksi as to settlement 12/07/20 Stephen A. Mendelsohn WALL STREET re: emails with Jim 0.40 232.00 Cassel Trustee as to settlement of case. 12/11/20 Stephen A. Mendelsohn WALL STREET re: review of draft 0.30 174.00 settlement agreement and email to Mendy Piekarksi attorney for Wall Street. 12/13/20 Stephen A. Mendelsohn WALL STREET re: emails with Trustee as 0.20 116.00 to terms of settlement agreement. 12/14/20 Stephen A. Mendelsohn WALL STREET re: changes to settlement 0.40 232.00 agreement and comments from opposing counsel Mendy Pieksarski. 12/14/20 Stephen A. Mendelsohn WALL STREET re: email with John Dodd 0.20 116.00 as to edits requested by opposing counsel. 12/15/20 Stephen A. Mendelsohn Wall Street re: call with trustee as to 0.30 174.00 changes requested to settlement agreement by Wall Street. 12/15/20 Stephen A. Mendelsohn Wall Street re: emails with John Dodd as to 0.20 116.00 proposed changes to settlement agreement. 12/15/20 Stephen A. Mendelsohn WALL STREET re: email to Mendy P. 0.30 174.00 opposing counsel as to amendments to settlement draft. 12/17/20 Stephen A. Mendelsohn Preparation for fee hearing. 0.50 290.00 12/17/20 Stephen A. Mendelsohn Attendance at fee hearing. 0.40 232.00 12/18/20 Stephen A. Mendelsohn WALL STREET re: draft changes to 0.60 348.00 settlement agreement. 12/23/20 Stephen A. Mendelsohn Call with creditor's attorney as to 0.20 116.00

19

Description of Professional Services Rendered 12/23/20 Stephen A. Mendelsohn WALL STREET re: emails with Wall 0.50 290.00 Street's counsel Mendy Piekarski as to changes to settlement draft. Total Hours: 8.60 Total Amount: $ 4,988.00 TIMEKEEPER SUMMARY FOR TASK CODE 810, LITIGATION MATTERS Timekeeper Name Hours Billed Rate Total $ Amount Stephen A. Mendelsohn 8.60 580.00 4,988.00 Totals: 8.60 580.00 $ 4,988.00

20

Description of Professional Services Rendered TIMEKEEPER ACTIVITY GRAND TOTAL SUMMARY Timekeeper Name Hours Billed Rate Total $ Amount Stephen A. Mendelsohn 8.60 580.00 4,988.00 Totals: 8.60 580.00 $ 4,988.00

21

Description of Professional Services Rendered: TASK CODE: 810 LITIGATION MATTERS DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 01/04/21 Stephen A. Mendelsohn WALL STREET re: emails with counsel to 0.30 174.00 Wall Street as to finalization of settlement. 01/05/21 Stephen A. Mendelsohn DART SEASONAL re: email to defense 0.30 174.00 counsel re: depositions. 01/05/21 Stephen A. Mendelsohn EAST COAST re: notices of dismissal and 0.20 116.00 order review and comments. 01/06/21 Jed Dwyer Extended telephone call with USAO and S. 0.50 242.00 Peral re certain issues 01/10/21 Jed Dwyer Review and analyze proposed motion 1.60 774.40 being filed by USAO; draft and send extended update email to J. Cassell re the same with advice 01/11/21 Jed Dwyer Telephone call with J. Cassell 0.20 96.80 01/11/21 Stephen A. Mendelsohn Draft of email to Joseph Luzinski of DSI 0.50 290.00 re: status of open and pending litigation. 01/12/21 Jed Dwyer Review, analyze and respond to email from 0.20 96.80 S. Peral re issues related to DOJ request 01/12/21 Stephen A. Mendelsohn WALL STREET re: review of changes to 0.30 174.00 9019 motion from opposing counsel. 01/13/21 Jed Dwyer Prepare for and participate in telephone call 0.60 290.40 with J. Cassell and others re DOJ issues 01/15/21 Stephen A. Mendelsohn DART SEASONAL re: draft of email to 0.30 174.00 opposing counsel as to discovery and motion to dismiss. 01/15/21 Stephen A. Mendelsohn Vero Logistics re: draft of settlement letter. 0.30 174.00 01/19/21 Stephen A. Mendelsohn DART SEASONAL re: deposition notices 0.20 116.00 for defendants. 01/20/21 Jed Dwyer Draft and send extended email to DOJ re 0.20 96.80 issues related to privileged materials 01/21/21 Sabrina D. Niewialkouski [Dart Seasonal] Reviewed rule of 0.20 66.40 procedure to determine whether 6 month dismissal rule in Broward applies to action to ensure it will not be dismissed for lack of prosecution 01/22/21 Stephen A. Mendelsohn DART SEASONAL re: draft of schedule A 0.40 232.00 to corporate representative subpoena. 01/25/21 Jed Dwyer Review and analyze email traffic from 0.20 96.80 DOJ, determine path forward, and suggest filing with S. Peral 01/25/21 Jed Dwyer Review and analysis of SEC filing in 0.20 96.80 federal court matter, draft and send email to J. Cassell re same 01/26/21 Stephen A. Mendelsohn Status conference in Ellwood case in 0.60 348.00 Broward Court. 01/28/21 Stephen A. Mendelsohn Review of settlement proposal from Dart 0.40 232.00

22

Description of Professional Services Rendered 01/28/21 Stephen A. Mendelsohn Email analysis of Dart Seasonal settlement 0.30 174.00 proposal to Liquidating Trustee. 01/29/21 Stephen A. Mendelsohn Emails with trustee as to counteroffer for 0.30 174.00 Dart Seasonal settlement. 01/29/21 Stephen A. Mendelsohn DART SEASONAL re: email to counsel 0.40 232.00 for dart SEasonal as to counter settlement offer. Total Hours: 8.70 Total Amount: $ 4,641.20 TIMEKEEPER SUMMARY FOR TASK CODE 810, LITIGATION MATTERS Timekeeper Name Hours Billed Rate Total $ Amount Jed Dwyer 3.70 484.00 1,790.80 Stephen A. Mendelsohn 4.80 580.00 2,784.00 Sabrina D. Niewialkouski 0.20 332.00 66.40 Totals: 8.70 533.47 $ 4,641.20

23

Description of Professional Services Rendered TASK CODE: 844 SEC MATTERS DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 01/04/21 Stephanie Peral Correspondence re: setting call. 0.10 34.00 01/05/21 Stephanie Peral Correspondence re: setting up call with 0.10 34.00 government. 01/06/21 Stephanie Peral Conference call with government. 0.90 306.00 01/08/21 Stephanie Peral Analyze previous claw back and filter team 0.60 204.00 production for purposes of responding to government's recent oral request. 01/11/21 Stephanie Peral Analyze clawed back documents against 0.40 136.00 privilege log per government's request. 01/12/21 Stephanie Peral Analyze production of privilege log and 0.40 136.00 documents to government and correspondence with J. Dwyer re: same. 01/13/21 Stephanie Peral Correspondence with J. Dwyer re: 0.20 68.00 privilege log. 01/27/21 Stephanie Peral Draft motion for Rule 502(d) order and 1.40 476.00 proposed order. Total Hours: 4.10 Total Amount: $ 1,394.00 TIMEKEEPER SUMMARY FOR TASK CODE 844, SEC MATTERS Timekeeper Name Hours Billed Rate Total $ Amount Stephanie Peral 4.10 340.00 1,394.00 Totals: 4.10 340.00 $ 1,394.00

24

Description of Professional Services Rendered TIMEKEEPER ACTIVITY GRAND TOTAL SUMMARY Timekeeper Name Hours Billed Rate Total $ Amount Jed Dwyer 3.70 484.00 1,790.80 Stephen A. Mendelsohn 4.80 580.00 2,784.00 Sabrina D. Niewialkouski 0.20 332.00 66.40 Stephanie Peral 4.10 340.00 1,394.00 Totals: 12.80 471.50 $ 6,035.20

25

Description of Professional Services Rendered: TASK CODE: 810 LITIGATION MATTERS DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 02/01/21 Stephen A. Mendelsohn VERO LOGISTICS re: review of file and 0.40 232.00 proposal for summary judgment. 02/02/21 Stephen A. Mendelsohn Draft of outline of motion for summary 0.30 174.00 judgment. 02/02/21 Sabrina D. Niewialkouski [Vero Logistics] Strategise on Motion for 0.10 33.20 Summary Judgment against Vero and individual parties 02/03/21 Stephen A. Mendelsohn DART SEASONAL re: emails with 0.40 232.00 Trustee as to counteroffer. 02/03/21 Stephen A. Mendelsohn DART SEASONAL re: email from 0.30 174.00 opposing counsel as to counter settlement offer. 02/04/21 Stephen A. Mendelsohn DART SEASONAL re: calls with 0.40 232.00 opposing counsel as to settlement. 02/05/21 Stephen A. Mendelsohn DART SEASONAL re: emails with 0.20 116.00 Trustee and DSI Joseph Luzinski re: settlement terms. 02/08/21 Stephen A. Mendelsohn DART SEASONAL re: email to opposing 0.50 290.00 counsel as to new settlement offer. 02/09/21 Jed Dwyer Review and edit proposed motion for 0.20 96.80 district court GJ matter 02/09/21 Stephen A. Mendelsohn WALL STREET re: emails with Mendy P. 0.20 116.00 as to dismissal motion for the case. 02/09/21 Stephen A. Mendelsohn WALL STREET re: review of joint motion 0.20 116.00 to dismiss. 02/10/21 Jed Dwyer Edits on motion for GJ Issues 0.50 242.00 02/11/21 Jed Dwyer Final review, edit and filing of motion for 2.10 1,016.40 502d order in GJ matter 02/12/21 Jed Dwyer Attention to filing issues 0.10 48.40 02/12/21 Stephen A. Mendelsohn Work on settlement draft agreement for 0.70 406.00 Dart Seasonal. 02/12/21 Stephen A. Mendelsohn DART SEASONAL re: emails with 0.50 290.00 opposing counsel as to final settlement offers. 02/16/21 Stephen A. Mendelsohn DART SEASONAL: Draft of settlement 0.60 348.00 agreement 02/17/21 Stephen A. Mendelsohn Edits to settlement agreement with Dart 0.30 174.00 Seasonal. 02/18/21 Stephen A. Mendelsohn Draft of settlement agreement and emails 1.40 812.00 with opposing counsel as to settlement. 02/19/21 Stephen A. Mendelsohn COOTS re: email recommendations to 0.30 174.00 Trustee as to Coots matter based upon possible dismissal of bankruptcy case. 02/19/21 Stephen A. Mendelsohn DART SEASONAL re: edits to settlement 0.40 232.00 agreement.

26

Description of Professional Services Rendered possible pursuit of state court action. 02/25/21 Sabrina D. Niewialkouski [Vero]Began reviewing all documents and 4.50 1,494.00 drafting MSJ; received, reviewed order to show cause for lack of prosecution 02/26/21 Stephen A. Mendelsohn DART SEASONAL re: email with 0.20 116.00 attorney for Dart Seasonal Lloyd Comiter re: settlement. 02/26/21 Stephen A. Mendelsohn VERO LOGISTICS re: edits to motion for 0.60 348.00 summary judgment. 02/26/21 Sabrina D. Niewialkouski [Vero] Finished Motion for Summary 5.10 1,693.20 Judgment; Drafted Affidavit in support of MSJ Total Hours: 20.90 Total Amount: $ 9,438.00 TIMEKEEPER SUMMARY FOR TASK CODE 810, LITIGATION MATTERS Timekeeper Name Hours Billed Rate Total $ Amount Jed Dwyer 2.90 484.00 1,403.60 Stephen A. Mendelsohn 8.30 580.00 4,814.00 Sabrina D. Niewialkouski 9.70 332.00 3,220.40 Totals: 20.90 451.58 $ 9,438.00

27

Description of Professional Services Rendered TASK CODE: 844 SEC MATTERS DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 02/09/21 Stephanie Peral Correspondence re: motion for entry of 0.10 34.00 Rule 502(d) order. 02/10/21 Stephanie Peral Edit and work on motion for entry of Rule 0.90 306.00 502(d) order. 02/11/21 Stephanie Peral Correspondence re: hearing. 0.10 34.00 Total Hours: 1.10 Total Amount: $ 374.00 TIMEKEEPER SUMMARY FOR TASK CODE 844, SEC MATTERS Timekeeper Name Hours Billed Rate Total $ Amount Stephanie Peral 1.10 340.00 374.00 Totals: 1.10 340.00 $ 374.00

28

Description of Professional Services Rendered TIMEKEEPER ACTIVITY GRAND TOTAL SUMMARY Timekeeper Name Hours Billed Rate Total $ Amount Jed Dwyer 2.90 484.00 1,403.60 Stephen A. Mendelsohn 8.30 580.00 4,814.00 Sabrina D. Niewialkouski 9.70 332.00 3,220.40 Stephanie Peral 1.10 340.00 374.00 Totals: 22.00 446.00 $ 9,812.00

29

Description of Professional Services Rendered: TASK CODE: 810 LITIGATION MATTERS DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 03/02/21 Stephen A. Mendelsohn DART SEASONAL re: changes to 0.50 290.00 settlement draft. 03/02/21 Stephen A. Mendelsohn VERO LOGISTICS re: calls with DSI Joe 0.50 290.00 Luzinski as to motion for summary judgment. 03/02/21 Stephen A. Mendelsohn DART SEASONAL: Emails with counsel 0.20 116.00 for Dart Seasonal as to changes to settlement agreement. 03/02/21 Stephen A. Mendelsohn DART SEASONAL re: emails with 0.10 58.00 Trustee as to changes to settlement agreement. 03/02/21 Sabrina D. Niewialkouski [Vero]Received reviewed affidavit from 1.40 464.80 client along with exhibit of payment history for motion for summary judgment; spoke to Joe Luzinski re: payment process 03/03/21 Stephen A. Mendelsohn DART Seasonal: Calls with Lloyd 0.30 174.00 Comiter attorney for dart Seasonal re: settlement 03/04/21 Stephen A. Mendelsohn Call with John Dodd re: dismissal of state 0.20 116.00 court case for lack of prosecution. 03/04/21 Stephen A. Mendelsohn DART SEASONAL re: emails with 0.20 116.00 Trustee as to settlement agreement. 03/04/21 Stephen A. Mendelsohn DART SEASONAL re: Emails with 0.50 290.00 Opposing counsel as to settlement 03/05/21 Jed Dwyer Prepare for upcoming district court hearing 2.10 1,016.40 on government motion (Sealed); attend court hearing on same issue 03/05/21 Stephen A. Mendelsohn DART SEASONAL re: emails with 0.20 116.00 opposing counsel Lloyd Comiter as to changes to settlement agreement. 03/05/21 Stephen A. Mendelsohn VERO LOGISTICS re: call with Patrick 0.40 232.00 Seigfired of Rapid Funding as to case status. 03/10/21 Stephen A. Mendelsohn Dart Seasonal re: review of draft 9019 0.30 174.00 motion to approve settlement and comments. 03/12/21 Stephen A. Mendelsohn DART Seasonal re: comments from 0.20 116.00 Trustee as to motion to approve settlement. 03/16/21 Patricia P. Lin Work with Affidavits of Non-Service on 0.50 116.00 all party Defendants including communication with process server regarding same 03/17/21 Patricia P. Lin Follow up with process server regarding 0.10 23.20 Felix Pena's Affidavit of Non-Service 03/25/21 Jed Dwyer Telephone call with J. Luzinski regarding 0.30 145.20

30

Description of Professional Services Rendered 03/28/21 Jed Dwyer Prepare and draft emails to client re 0.40 193.60 shutting down certain aspects of production 03/30/21 Stephen A. Mendelsohn DART SEASONAL re: issues as to first 0.20 116.00 settlement payment and emails with opposing counsel Comiter and DSI Joe Luzinski., 03/31/21 Jed Dwyer Finalize issues re preservation and email to 0.20 96.80 DOJ Total Hours: 8.80 Total Amount: $ 4,260.00 TIMEKEEPER SUMMARY FOR TASK CODE 810, LITIGATION MATTERS Timekeeper Name Hours Billed Rate Total $ Amount Jed Dwyer 3.00 484.00 1,452.00 Stephen A. Mendelsohn 3.80 580.00 2,204.00 Sabrina D. Niewialkouski 1.40 332.00 464.80 Patricia P. Lin 0.60 232.00 139.20 Totals: 8.80 484.09 $ 4,260.00

31

Description of Professional Services Rendered TASK CODE: 844 SEC MATTERS DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 03/04/21 Stephanie Peral Preparation of documents for J. Dwyer for 0.20 68.00 tomorrow's hearing. Total Hours: 0.20 Total Amount: $ 68.00 TIMEKEEPER SUMMARY FOR TASK CODE 844, SEC MATTERS Timekeeper Name Hours Billed Rate Total $ Amount Stephanie Peral 0.20 340.00 68.00 Totals: 0.20 340.00 $ 68.00

32

Description of Professional Services Rendered TIMEKEEPER ACTIVITY GRAND TOTAL SUMMARY Timekeeper Name Hours Billed Rate Total $ Amount Jed Dwyer 3.00 484.00 1,452.00 Stephen A. Mendelsohn 3.80 580.00 2,204.00 Sabrina D. Niewialkouski 1.40 332.00 464.80 Stephanie Peral 0.20 340.00 68.00 Patricia P. Lin 0.60 232.00 139.20 Totals: 9.00 480.89 $ 4,328.00

33

Description of Professional Services Rendered: TASK CODE: 804 CASE ADMINISTRATION DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 04/14/21 Kenneth N. Zuckerbrot PC Joe Luzinski re necessity to issue small 0.60 450.00 dollar or no dollar K-1s; suggested additional research 04/15/21 Scott E. Fink Conferring with K. Zuckerbrot regarding 1.00 750.00 the issuance of K-1s from liquidating trust and possible threshold amounts to require the filing; Reviewing issue; Follow up. 04/15/21 Kenneth N. Zuckerbrot Exchange emails with J Luzinski-discuss 1.30 975.00 research with S fink; review and forward S Fink message; reply to Luzinski emails Total Hours: 2.90 Total Amount: $ 2,175.00 TIMEKEEPER SUMMARY FOR TASK CODE 804, CASE ADMINISTRATION Timekeeper Name Hours Billed Rate Total $ Amount Scott E. Fink 1.00 750.00 750.00 Kenneth N. Zuckerbrot 1.90 750.00 1,425.00 Totals: 2.90 750.00 $ 2,175.00

34

Description of Professional Services Rendered TASK CODE: 810 LITIGATION MATTERS DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 04/15/21 Jed Dwyer Extended telephone call with AUSA; 0.60 290.40 follow up email 04/21/21 Stephen A. Mendelsohn VERO LOGISTICS re: emails with 0.20 116.00 Patrick Seigfried of Rapid Funding as to motion for summary judgment. 04/23/21 Stephen A. Mendelsohn Emails with Rapid Funding counsel as to 0.20 116.00 substitution of counsel. 04/30/21 Stephen A. Mendelsohn VERO LOGISTICS re: attendance at case 0.20 116.00 status conference. Total Hours: 1.20 Total Amount: $ 638.40 TIMEKEEPER SUMMARY FOR TASK CODE 810, LITIGATION MATTERS Timekeeper Name Hours Billed Rate Total $ Amount Jed Dwyer 0.60 484.00 290.40 Stephen A. Mendelsohn 0.60 580.00 348.00 Totals: 1.20 532.00 $ 638.40

35

Description of Professional Services Rendered TIMEKEEPER ACTIVITY GRAND TOTAL SUMMARY Timekeeper Name Hours Billed Rate Total $ Amount Jed Dwyer 0.60 484.00 290.40 Scott E. Fink 1.00 750.00 750.00 Stephen A. Mendelsohn 0.60 580.00 348.00 Kenneth N. Zuckerbrot 1.90 750.00 1,425.00 Totals: 4.10 686.20 $ 2,813.40

36

Description of Professional Services Rendered: TASK CODE: 810   LITIGATION MATTERS DATE TIMEKEEPER DESCRIPTION HOURS AMOUNT 05/19/21 Stephen A. Mendelsohn ELLWOOD re: attendance at court status 0.40 232.00 conference. 05/20/21 Stephen A. Mendelsohn Emails to Jim Cassel and Joe Luzinski re: 0.50 290.00 Ellwood litigation. 05/21/21 Stephen A. Mendelsohn ELLWOOD re: draft notice of dismissal. 0.20 116.00 05/21/21 Stephen A. Mendelsohn Emails with Joe Luzinski of DSI re: status 0.60 348.00 of litigation matters and settlements. 05/24/21 Stephen A. Mendelsohn Emails with Joe Luzinski as to defaults in 0.30 174.00 settlement agreements. 05/25/21 Stephen A. Mendelsohn Draft of default letter to Global Merchant 0.40 232.00 Cash under settlement agreement. 05/25/21 Stephen A. Mendelsohn Email to attorney to Platinum re: May 0.20 116.00 payment. 05/27/21 Stephen A. Mendelsohn Emails with Joe Luzinski and John Dodd 0.20 116.00 re: payments by third party for Platinum settlement. Total Hours: 2.80 Total Amount: $ 1,624.00 TIMEKEEPER SUMMARY FOR TASK CODE 810, LITIGATION MATTERS Timekeeper Name Hours Billed Rate Total $ Amount Stephen A. Mendelsohn 2.80 580.00 1,624.00 Totals: 2.80 580.00 $ 1,624.00  

37

Description of Professional Services Rendered TIMEKEEPER ACTIVITY GRAND TOTAL SUMMARY   Timekeeper Name Hours Billed Rate Total $ Amount Stephen A. Mendelsohn 2.80 580.00 1,624.00 Totals: 2.80 580.00 $ 1,624.00

38

INVOICES EXHIBIT 5

39

Matter No.: 180567.010300 Description of Expenses Billed: DATE DESCRIPTION AMOUNT 11/23/20 Docket: L-00171019 Motn Extnd Diss | Case Title: Mitnick Steven Vs $ 50.00 Austin Commercial Lp (Hudson) | Atty on Rec'd. Total Expenses: $ 50.00

40

Matter No.: 180567.010300 Description of Expenses Billed: DATE DESCRIPTION AMOUNT 02/25/21 Lexis Charges: 02/25/21 SEARCH Requested by NIEWIALKOUSKI, $ 118.80 SABRINA Ref: 180567.010200 02/26/21 Lexis Charges: 02/26/21 SEARCH Requested by NIEWIALKOUSKI, $ 247.50 SABRINA Ref: 180567.010200 02/26/21 WestlawNext Research by NIEWIALKOUSKI,SABRINA. $ 709.8+0 03/10/21 VENDOR: DLE Process Servers INVOICE#: DLE-2020029024 DATE: $ 404.60 3/10/2021 9/17/20 To be served on: CCS3 LLC d/b/a CARTOON CUTS do Magda C. Rodriguez as Registered Agent 03/10/21 VENDOR: DLE Process Servers INVOICE#: DLE-2020029026 DATE: $ 404.60 3/10/2021 9/17/20 To be served on: Healthy Way Holding. Inc d/b/a Subway Roosvelt a/k/a Healthy Way Holdings. Inc c/o Felix Pena as Registered Agent 03/10/21 VENDOR: DLE Process Servers INVOICE#: DLE-2020029028 DATE: $ 404.60 3/10/2021 9/17/20 To be served on: LCA Puerto Rico, Inc d/b/a Lice Clinics of America PR c/o Felix Pena as Registered Agent 03/10/21 VENDOR: DLE Process Servers INVOICE#: DLE-2020029025 DATE: $ 584.60 3/10/2021 9/17/20 To be served on: Felix Pena a/k/a Felix A. Pena 03/10/21 VENDOR: DLE Process Servers INVOICE#: DLE-2020029029 DATE: $ 404.60 3/10/2021 9/17/20 To be served on: CCS1 LLC d/b/a CARTOON CUTS CCS1 c/o Magda C. Rodriguez as Registered Agent 03/10/21 VENDOR: DLE Process Servers INVOICE#: DLE-2020029030 DATE: $ 404.60 3/10/2021 9/17/20 To be served on: HWH RIVERVIEW LLC c/o Magda C. Rodriguez as Registered Agent Total Expenses: $ 3,683.70

41

Matter No.: 180567.010300 Description of Expenses Billed: DATE DESCRIPTION AMOUNT 08/03/20 Search Criteria: (None); Document Type: Pacer Research Charges for $ 1.60 August 2020 08/20/20 Search Criteria: (None); Document Type: Pacer Research Charges for $ 7.00 August 2020 Total Expenses: $ 8.60

42