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Full title: Quarterly Claims Register Alphabetical. Filed by Epiq Corporate Restructuring, LLC. (Gallerie, Bridget)

Document posted on Oct 12, 2021 in the bankruptcy, 49 pages and 0 tables.

Bankrupt11 Summary (Automatically Generated)

$77,114.50 Scheduled: $0.00 UNLIQ RIGGING & CRANE RENTAL, INC. Claim Number: 85 RANDON FAIRLESS Claim Date: 09/23/2016 ORN DRIVE Debtor:RED Claimed: $13,229.65 TRAVELS Claim Number: 191 REMNATH SALIAN Claim Date: 10/27/2016 OUSE 11 K.K.MARG MAHALAXMI Debtor:RED Claimed: $5,811.59 Scheduled: $5,811.59RENCHLESS, L.C. Claim Number: 75 12TH STREET Claim Date: 09/21/2016 , IA 50216 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALD Claimed: $558,698.45 Scheduled: $0.00 UNLIQUNTRY ELECTRIC & REPAIR, LLC.N/K/A MESABI METALRED Claimed: $952.59 Scheduled: $952.59OMPANY, THE Claim Number: 210 YANSKE WESTRA HART & THOMSON Claim Date: 04/20/2017 AUL RATELLE Debtor:N/K/A MESABI METALRED Claimed: $7,000.00 Scheduled: $7,000.00 UNLIQ DISPS OF THE UNIVERSITY OF MINNESOTA Claim Number: 199 ICE OF THE GENERAL COUNSEL Claim

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IM NUMBER VOIDED BY AGENT**** Claim Number: 26 Claim Date: / / Debtor: DEBTOR NOT FOUND Comments: EXPUNGED Claimed: $0.00 ETTEL & SONS, INC. Claim Number: 123 ESSE R. ORMAN Claim Date: 09/29/2016 TH SEVENTH STREET, SUITE 2600 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPOLIS, MN 55402 D Claimed: $256,757.81 Scheduled: $0.00 UNLIQRED Scheduled: $0.00 UNLIQ EK, INC. Claim Number: 95 362 Claim Date: 09/26/2016 , MN 55746 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALD Scheduled: $0.00 UNLIQ RED Claimed: $26,800.00 Scheduled: $26,800.00 UNLIQELDING LIMITED Claim Number: 200 OUSE, 6 K DUBASH MARG, FORT Claim Date: 03/06/2017 I MAHARASHTRA, 4000001 Debtor: ESML HOLDINGS INC. RED Claimed: $68,373.00 L FUNDING I LLC Claim Number: 172 UR FINANCE COMPANY; ANDREA ZANA Claim Date: 10/10/2016 H LEXINGTON AVE, SUITE 1101 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPLAINS, NY 10601 Comments: DOCKET: 1494 (03/28/2018) D Claimed: $0.00 UNLIQ CONT RED Claimed: $29,220,517.07 UNLIQ CONT

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IMITED Claim Number: 190 2, EQUINOX BUSINESS BANK Claim Date: 10/27/2016 G KURLA Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALI, 400070 RED Claimed: $37,188.00 Scheduled: $29,046.30 UNLIQDUSTRIES, INC. Claim Number: 99 AVE MARCOTT Claim Date: 09/27/2016 . WATER STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALL, WI 54452 RED Claimed: $129,500.00 NE INC. DBA FIRSTFLIGHT Claim Number: 166 LLEGE AVE STE 3 Claim Date: 10/03/2016 , NY 14901-1169 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALD Scheduled: $77,232.70 UNLIQ DISP RED Claimed: $71,338.16 ANGDON LLC Claim Number: 159 A W ANDERSON Claim Date: 09/30/2016 AK PARK AVE Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALIDGE, CA 91325 Y Claimed: $0.00 UNDET RED Scheduled: $2,625.00 TNERS, LLP Claim Number: 9 WN CENTER Claim Date: 08/22/2016 0 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALIELD, MI 48075 RED Claimed: $66,772.25 Scheduled: $66,772.25

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ADOR STEEL FABRICATION, LLC Claim Number: 6 GRANDSTAFF DRIVE Claim Date: 08/08/2016 , IN 46706 Debtor: ESML HOLDINGS INC. D Claimed: $129,024.89 Scheduled: $0.00 UNLIQAN BANK OF THE NORTH Claim Number: 74 ING ST Claim Date: 09/30/2016 GTON, DE 19801-3722 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALD Claimed: $3,669,927.54 Scheduled: $0.00 UNLIQAN BANK OF THE NORTH Claim Number: 148 ARD PA Claim Date: 09/30/2016 EIL GLASSMAN, GIANCLAUDIO FINIZIO Debtor: ESML HOLDINGS INC. AWARE AVE, STE 900 GTON, DE 19801 D Claimed: $5,140,478.74 UNLIQ AN BANK OF THE NORTH Claim Number: 149 ARD PA Claim Date: 09/30/2016 EIL GLASSMAN, GIANCLAUDIO FINIZIO Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALAWARE AVE, STE 900 Comments: POSSIBLY AMENDED BY 213 GTON, DE 19801 D Claimed: $5,140,478.74 UNLIQ RED Scheduled: $77,770.41 AN BANK OF THE NORTH Claim Number: 213 ARD PA Claim Date: 06/09/2017 EIL GLASSMAN, GIANCLAUDIO FINIZIO Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALAWARE AVE. STE 900 Comments: DOCKET: 1214 (09/25/2017) GTON, DE 19801 AMENDS CLAIM 149 D Claimed: $8,333,733.03

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NSULTING ENGINEERS, P.A. Claim Number: 36 CHRISTENSEN Claim Date: 09/02/2016 ST SUPERIOR STREET #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 D Claimed: $487,781.00 Scheduled: $0.00 UNLIQRED Scheduled: $0.00 UNLIQ , INC. Claim Number: 37 OY J. CHRISTENSEN Claim Date: 09/06/2016 SUPERIOR STREET #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 D Claimed: $301,668.70 , INC. Claim Number: 38 OY J. CHRISTENSEN Claim Date: 09/06/2016 SUPERIOR STREET #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 D Claimed: $30,709.07 IS GROUP INC. Claim Number: 87 ICHAEL SEIGFRIED Claim Date: 09/26/2016 TINGTON AVE. Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MA 02199 RED Claimed: $108,756.25 Scheduled: $108,756.25RMITTAL NORTH AMERICA HOLDINGS LLC Claim Number: 121-01 EROR: ARCELORMITTAL USA, LLC Claim Date: 09/29/2016 CENT LAZAR JENNER & BLOCK Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALLARK ST Comments: DOCKET: 714 (02/09/2017) O, IL 60654 RED Claimed: $605,000,000.00 UNLIQ

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RMITTAL USA, LLC Claim Number: 121 NER & BLOCK LLP Claim Date: 09/29/2016 INCENT E. LAZAR Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH CLARK STREET Comments: DOCKET: 714 (02/09/2017) O, IL 60654 RED Claimed: $395,000,000.00 UNLIQ PITAL, INC. Claim Number: 173 UR FINANCE COMPANY; ANDREA ZANA Claim Date: 10/10/2016 H LEXINGTON, SUITE 1101 Debtor: ESML HOLDINGS INC. PLAINS, NY 10601 Comments: DOCKET: 1494 (03/28/2018) D Claimed: $0.00 UNLIQ CONT Scheduled: $0.00 UNLIQRED Claimed: $31,686,206.86 UNLIQ CONT Scheduled: $2,908,092.60 UNLIQ ELECTRIC COMPANY Claim Number: 114 Claim Date: 09/28/2016 ER ROAD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALND HEIGHTS, OH 44143 Comments: WITHDRAWN DOCKET: 1268 (10/30/2017) D Claimed: $1,378,706.98 GINEERING COMPANY Claim Number: 130 ORI L. STEGINK Claim Date: 09/29/2016 RKETPOINTE DRIVE, SUITE 200 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPOLIS, MN 55435 RED Claimed: $6,095.25 Scheduled: $20,925.91MP MANUFACTURING, INC. Claim Number: 33 ENNY Claim Date: 09/02/2016 X 278 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALCLARKE RD OLL, ON N5C 3K5 RED Claimed: $233,000.00 Scheduled: $0.00 UNLIQ

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ARK ENGINEERING, INC Claim Number: 15 IN ST, PO BOX 261 Claim Date: 08/29/2016 N, MN 55768 Debtor: ESML HOLDINGS INC. Comments: POSSIBLE DUPLICATE OF 14 RED Claimed: $9,295.00 ARK ENGINEERING, INC. Claim Number: 14 IN ST, PO BOX 261 Claim Date: 08/29/2016 N, MN 55768 Debtor: ESML HOLDINGS INC. RED Claimed: $9,295.00 ARK ENGINEERING, INC. Claim Number: 16 IN ST, PO BOX 261 Claim Date: 08/29/2016 AIN IRON, MN 55768 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $9,295.00 Scheduled: $0.00 UNLIQA, SANJAY Claim Number: 90 PRINGVALE ROAD Claim Date: 09/26/2016 VE VIC, 3170 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALLIA Comments: POSSIBLY AMENDED BY 217 Y Claimed: $4,672,427.00 Scheduled: $0.00 UNLIQRED Claimed: $342,247.00 A, SANJAY Claim Number: 217 PRINGVALE ROAD Claim Date: 07/25/2017 VE VIC 3170 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALComments: POSSIBLY AMENDED BY 234 LIA Amends claim # 90 Y Claimed: $7,042,922.00 UNLIQ RED Claimed: $611,595.00 UNLIQ

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A, SANJAY Claim Number: 234 RK HILL PLC Claim Date: 10/15/2018 ANDOLPH ST, STE 3900 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALO, IL 60601 Comments: Amends claim# 217 Y Claimed: $12,475.00 RED Claimed: $570,617.41 STATES INDUSTRIES INC D/B/A Claim Number: 146 STATES ELECTRIC SUPPLY Claim Date: 09/30/2016 ARK BYE Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALYOMING AVE N #550 POLIS, MN 55445 D Claimed: $721,430.63 Scheduled: $0.00 UNLIQRED Claimed: $0.00 IS CONSTRUCTION INC Claim Number: 88 ICK BOUGALIS Claim Date: 09/26/2016 YHOUND BLVD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55746 RED Claimed: $2,030.00 Scheduled: $2,030.00IS INC Claim Number: 89 ICK BOUGALIS Claim Date: 09/26/2016 YHOUND BLVD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55746 RED Claimed: $53,216.25 Scheduled: $0.00 UNLIQINTERTEC CORPORATION Claim Number: 92 ODI NORMAN Claim Date: 09/26/2016 AMPSHIRE AVE S Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPOLIS, MN 55438 D Claimed: $104,321.34 Scheduled: $0.00 UNLIQRED Claimed: $15,564.62 Scheduled: $3,661.59 UNLIQ

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ILLE ADVISORY LLC Claim Number: 45 EROR: PETROCHOICE Claim Date: 09/12/2016 AVID REISS Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALVE AVE, STE 339 URST, NY 11516-2328 RED Claimed: $6,270.35 Scheduled: $6,270.35-CAMPBELL COMPANY Claim Number: 22 AWN KRAUSE Claim Date: 08/30/2016 NVESTMENT DRIVE Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL TOWNSHIP, MI 48315 RED Claimed: $53,455.20 Scheduled: $0.00 UNLIQTON RESOURCES AG Claim Number: 66 STRASSE 43 Claim Date: 09/19/2016 00 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRLAND RED Claimed: $17,177.11 Scheduled: $17,177.11L BANK OF INDIA, AGENT Claim Number: 144 R. K.S.N.V. SUBBA RAO, DEPUTY GM Claim Date: 09/30/2016 NANCE BRANCH, 1ST FL, Debtor: ESML HOLDINGS INC. L BANK BDG, MG ROAD, FORT Comments: DOCKET: 1634 (05/06/2019)I, 400023 D Claimed: $150,416,096.00 UNLIQ Scheduled: $150,416,096.00 UNLIQ DISPL BANK OF INDIA, AGENT Claim Number: 154 R. K.S.N.V. SUBBA RAO Claim Date: 09/30/2016 NANCE BRANCH, 1ST FLOOR Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALL BANK BDG, M.G. ROAD, FORT Comments: DOCKET: 1634 (05/06/2019)I, 400023 D Claimed: $150,416,096.00 UNLIQ Scheduled: $150,416,096.00 UNLIQ DISP

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FINANCE CORPORATION Claim Number: 174 KAISER Claim Date: 10/10/2016 A BLVD, SUITE 100 Debtor: ESML HOLDINGS INC. A, KS 67215 D Scheduled: $156,828.08 UNLIQ DISP RED Claimed: $5,832,781.37 ON CHARTER SALES AND SERVICE, INC. Claim Number: 135 AN WENTARMINI, CFO Claim Date: 09/29/2016 DERS MINE ROAD, PO BOX 490 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALOUNTAIN, MI 49801 Comments: POSSIBLY AMENDED BY 214 D Claimed: $784,765.20 Scheduled: $0.00 UNLIQRED Scheduled: $13,367.20 UNLIQ ON CHARTER SALES AND SERVICE, INC. Claim Number: 214 AN WENTARMINI, CFO Claim Date: 07/17/2017 DERS MINE ROAD, PO BOX 490 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALOUNTAIN, MI 49801 Comments: Amends claim # 135 D Claimed: $351,495.64 NASHWAUK Claim Number: 195 LIVAN HAZELTINE ALLISON LLC Claim Date: 01/04/2017 ILLIAM D SULLIVAN Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALARKET ST, STE 1300 GTON, DE 19801 RED Claimed: $181,657.61 UNLIQ Scheduled: $87,500.00 NASHWAUK Claim Number: 229 LIVAN HAZELTINE ALLISON LLC Claim Date: 01/19/2018 ILLIAM D SULLIVAN Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALARKET ST, STE 1300 GTON, DE 19801 RED Claimed: $350,000.00 UNLIQ

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NASHWAUK Claim Number: 231 LIVAN HAZELTINE ALLISON LLC Claim Date: 01/22/2018 ILLIAM D SULLIVAN Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALARKET ST, STE 1300 GTON, DE 19801 RED Claimed: $350,000.00 UNLIQ US PETERS (AMERICAS), INC Claim Number: 11 USH HWY Claim Date: 08/25/2016 DSON, TX 75080 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALComments: POSSIBLY AMENDED BY 129 RED Claimed: $177,476.01 US PETERS (AMERICAS), INC. Claim Number: 129 ST BUSH HWY Claim Date: 09/29/2016 DSON, TX 75080 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALComments: ALLOWED DOCKET: 1025 (06/13/2017) Y Claimed: $177,476.01 D Claimed: $177,476.01 RED Scheduled: $177,476.01 Allowed: $185,000.0Claimed: $177,476.01 $0.0 ND-CLIFFS, INC. Claim Number: 55 EROR: GLACIER PARK IRON ORE PROP Claim Date: 09/14/2016 AMES GRAHAM Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALLIC SQUARE, STE 3300 ND, OH 44114 D Scheduled: $0.00 UNLIQ RED Claimed: $4,154,926.72 ND-CLIFFS, INC. Claim Number: 224 EROR: GLACIER PARK IRON ORE PROP. Claim Date: 12/01/2017 AMES GRAHAM Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALLIC SQUARE, STE 3300 ND, OH 44114 RED Claimed: $24,916,666.67 UNLIQ

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COMMUNICATIONS INC. Claim Number: 44 STREET, NW Claim Date: 09/12/2016 GTON, DC 20037 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $859.32 Scheduled: $152.42X Claim Number: 65 6TH AVE # 900 Claim Date: 09/19/2016 , CO 80203-1620 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $511.68 Scheduled: $511.68TE PLANTS INC Claim Number: 211 CHIE HWY SUITE 308 Claim Date: 05/03/2017 A PARK, MD 21146 Debtor: ESML HOLDINGS INC. RED Claimed: $527,917.88 H ENGINEERED SOLUTIONS LLC Claim Number: 103 ST BROWN TODD LLC Claim Date: 09/27/2016 OUGLAS L. LUTZ Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALEAT AMERICAN TOWER, 301 E 4TH ST ATI, OH 45202 D Claimed: $1,316,142.01 MAIN LP Claim Number: 221 SUPPLY WATERWORKS LTD Claim Date: 10/04/2017 GNER FALCONER & JUDD, LTD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH FIFTH STREET, STE 800 Comments: POLIS, MN 55402 AMENDS CLAIM# 59 D Claimed: $1,242,973.97

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ATION SERVICE COMPANY Claim Number: 205 TLE FALLS DRIVE Claim Date: 04/11/2017 GTON, DE 19808 Debtor: ESML HOLDINGS INC. RED Claimed: $277.98 OF ITASCA Claim Number: 71 ESOTA MUNICIPALITY Claim Date: 09/20/2016 N J. MUHAR Debtor: ESML HOLDINGS INC. FOURTH STREET RAPIDS, MN 55744 RED Claimed: $64,250,759.34 SERVICES, INC. Claim Number: 39 ERS RD Claim Date: 09/06/2016 BURG, OH 45342-5487 Debtor: ESML HOLDINGS INC. RED Claimed: $101,330.84 Scheduled: $0.00 UNLIQ COMPONENTS AND BUILDINGS INC Claim Number: 47 ENNETH PODLINSEK Claim Date: 09/12/2016 SCADE DRIVE Debtor: ESML HOLDINGS INC. ILLE, WI 53546 RED Claimed: $142,214.00 FABRICATION, INC. Claim Number: 78 D KY 54 Claim Date: 09/22/2016 , KY 42366 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $77,114.50 Scheduled: $0.00 UNLIQ

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RIGGING & CRANE RENTAL, INC. Claim Number: 85 RANDON FAIRLESS Claim Date: 09/23/2016 ORN DRIVE Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALNDENCE, OH 44131 Comments: POSSIBLY AMENDED BY 222 D Claimed: $301,583.63 Scheduled: $0.00 UNLIQRIGGING & CRANE RENTAL, INC. Claim Number: 222 FFANY ALLISON Claim Date: 10/05/2017 ORN DR Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALND, OH 44131 Comments: AMENDS CLAIM # 85 D Claimed: $25,263.76 SUPERIOR CORPORATION Claim Number: 1 NER, MANN & KAILAS, S.C. Claim Date: 07/14/2016 PORT WASHINGTON ROAD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALKEE, WI 53212 Comments: WITHDRAWN DOCKET: 892 (04/17/2017) D Claimed: $33,123.64 Scheduled: $0.00 UNLIQRN MIDWEST CONVEYOR Claim Number: 147 EMAN ROAD Claim Date: 09/30/2016 , KS 66214 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $422,891.00 Scheduled: $73,970.00MENT OF THE TREASURY - IRS Claim Number: 4 AL REVENUE SERVICE Claim Date: 08/01/2016 X 7346 Debtor: ESML HOLDINGS INC. ELPHIA, PA 19101-7346 Comments: POSSIBLY AMENDED BY 226 Y Claimed: $5,000.00 RED Claimed: $50,993.49

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MENT OF THE TREASURY - IRS Claim Number: 5 AL REVENUE SERVICE Claim Date: 08/01/2016 X 7346 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALELPHIA, PA 19101-7346 Comments: POSSIBLY AMENDED BY 203 DOCKET: 1133 (08/09/2017) Y Claimed: $9,448,169.52 RED Claimed: $508,569.13 MENT OF THE TREASURY - IRS Claim Number: 68 AL REVENUE SERVICE Claim Date: 09/19/2016 X 7346 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALELPHIA, PA 19101-7346 Comments: POSSIBLY AMENDED BY 203 DOCKET: 1133 (08/09/2017) Y Claimed: $9,007,323.31 RED Claimed: $1,113,568.35 MENT OF THE TREASURY - IRS Claim Number: 203 AL REVENUE SERVICE Claim Date: 03/16/2017 X 7346 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALELPHIA, PA 19101-7346 Comments: POSSIBLY AMENDED BY 233 DOCKET: 1160 (08/28/2017) Y Claimed: $8,995,821.31 RED Claimed: $1,113,568.35 MENT OF THE TREASURY - IRS Claim Number: 223 AL REVENUE SERVICE Claim Date: 11/02/2017 X 7346 Debtor: ESML HOLDINGS INC. ELPHIA, PA 19101-7346 Comments: AMENDS CLAIM # 4 RED Claimed: $50,993.49 MENT OF THE TREASURY - IRS Claim Number: 233-01 AL REVENUE SERVICE Claim Date: 04/24/2018 X 7346 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALELPHIA, PA 19101-7346 Comments: DOCKET: 1160 (08/28/2017) SATISFIED CLAIM; AMENDS CLAIM #5 Y Claimed: $7,041,848.19 Allowed: $7,041,848.1

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MENT OF THE TREASURY - IRS Claim Number: 233-02 AL REVENUE SERVICE Claim Date: 04/24/2018 X 7346 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALELPHIA, PA 19101-7346 Comments: AMENDS CLAIM #5 RED Claimed: $1,308,177.92 JUGAL KISHORE Claim Number: 91 STREET APT# 1606 Claim Date: 09/26/2016 O, ON M5S3K-4 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALComments: POSSIBLY AMENDED BY 218 Y Claimed: $4,672,427.00 Scheduled: $0.00 UNLIQRED Claimed: $63,291.00 JUGAL KISHORE Claim Number: 218 STREET APT# 1606 Claim Date: 08/08/2017 O, ON M5S3K-4 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALComments: AMENDS CLAIM # 91 Y Claimed: $4,659,577.00 UNLIQ RED Claimed: $146,913.00 UNLIQ OBEL, INC Claim Number: 17 OSEPH V FERGUSON, III Claim Date: 08/29/2016 UPERIOR ST, #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 Comments: POSSIBLY AMENDED BY 73 D Claimed: $130,097.63 OBEL, INC. Claim Number: 73 EPH V. FERGUSON Claim Date: 09/20/2016 SUPERIOR STREET, #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 D Claimed: $130,097.63

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DS OIL, INC. Claim Number: 125 YANSKE WESTRA HART THOMSON, P.A. Claim Date: 09/29/2016 ICHARD JENSEN Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH SEVENTH STREET, SUITE 2600 POLIS, MN 55402 D Claimed: $700,007.17 Scheduled: $0.00 UNLIQRED Scheduled: $64,980.73 UNLIQ NMENTAL LAW GROUP, LTD., THE Claim Number: 10 ATERS DRIVE Claim Date: 08/22/2016 TA HEIGHTS, MN 55120 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $6,541.50 Scheduled: $6,541.50ONSTRUCTIONS LIMITED Claim Number: 179 OFFICE NO. 124 Claim Date: 10/27/2016 X 261253 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALLI FREE ZONE Comments: DOCKET: 553 (11/19/2016) ARAB EMIRATES RED Claimed: $163,976,891.00 Scheduled: $0.00 UNLIQNERGY SOLUTIONS LIMITED Claim Number: 112 EROR: ICICI BANK LIMITED, SIGNAPOR Claim Date: 09/28/2016 OUSE, ATTN: SUSHIL KUMAR BAID Debtor: ESML HOLDINGS INC. E FELIX DE VALOIS STREET UIS, IUS D Scheduled: $552,312,002.00 UNLIQ DISP RED Claimed: $552,735,192.80 NERGY SOLUTIONS LIMITED Claim Number: 113 EROR: ICICI BANK LIMITED, SIGNAPOR Claim Date: 09/28/2016 OUSE, ATTN: SUSHIL KUMAR BAID Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALE FELIX DE VALOIS STREET UIS, IUS D Claimed: $552,735,192.80 Scheduled: $552,312,002.00 UNLIQ DISP

16

NERGY SOLUTIONS LIMITED Claim Number: 160 EROR: US BANK NATIONAL ASSOCIATION Claim Date: 09/30/2016 OUSE, ATTN: SUSHIL KUMAR BAID Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALE FELIX DE VALOIS STREET Comments: UIS, Additional Address added on 4/25/17 per Bad Address reviewIUS D Claimed: $409,701,888.00 UNLIQ Scheduled: $383,504,395.00 UNLIQ DISPNERGY SOLUTIONS LIMITED Claim Number: 161 EROR: US BANK NATIONAL ASSOCIATION Claim Date: 09/30/2016 OUSE, ATTN: SUSHIL KUMAR BAID Debtor: ESML HOLDINGS INC. E FELIX DE VALOIS STREET Comments: UIS, 4/25/17 Additional Address added per Bad Mail IUS D Claimed: $409,701,888.00 UNLIQ Scheduled: $383,504,395.00 UNLIQ DISPLOBAL FUND LIMITED Claim Number: 186 STREET Claim Date: 10/27/2016 HOUSE Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL TOWN Comments: DOCKET: 553 (11/19/2016) CAYMAN, ISLANDS RED Claimed: $1,147,000,000.00 Scheduled: $0.00 UNLIQORTH AMERICA HOLDINGS LTD Claim Number: 187 HILKUMAR BAID Claim Date: 10/27/2016 FELIX DE VALOIS STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALUIS, Comments: DOCKET: 553 (11/19/2016) IUS RED Claimed: $443,674,000.00 ROJECT (INDIA) LIMITED Claim Number: 182 OUSE, 11, K K MARG MAHALAXMI Claim Date: 10/27/2016 I MAHARASHTRA, 400034 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALComments: DOCKET: 553 (11/19/2016) RED Claimed: $249,886,561.00 Scheduled: $0.00 UNLIQ

17

ROJECT MANAGEMENT COMPANY LIMITED Claim Number: 184 OFFICE NO. 124 Claim Date: 10/27/2016 X 261253 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALLI FREE ZONE Comments: DOCKET: 553 (11/19/2016) ARAB EMIRATES RED Claimed: $5,348,106.00 Scheduled: $0.00 UNLIQROJECTS (INDIA) LIMITED Claim Number: 181 OUSE 11 KK MARG, MAHALAXMI Claim Date: 10/27/2016 I MAHARASHTRA, 400 034 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALComments: DOCKET: 553 (11/19/2016) Y Claimed: $26,005,688.00 RED Claimed: $129,416,289.00 ROJECTS (USA) LLC Claim Number: 180 OFFICE NO 124 Claim Date: 10/27/2016 X 261253 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALLI FREE ZONE Comments: DOCKET: 553 (11/19/2016) ARAB EMIRATES Y Claimed: $1,318,157.00 RED Claimed: $421,808,660.00 Scheduled: $0.00 UNLIQROJECTS LIMITED Claim Number: 183 OFFICE NO. 124. Claim Date: 10/27/2016 X 261253 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALLI FREE ZONE Comments: DOCKET: 553 (11/19/2016) ARAB EMIRATES Y Claimed: $1,374,185.00 RED Claimed: $669,424,011.00 ROJECTS MIDDLE EAST FZE Claim Number: 185 G 4A (EAST WING AREA) Claim Date: 10/27/2016 NO 4A-520 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALX 371080, Comments: DOCKET: 553 (11/19/2016) UBAI, ARAB EMIRATES Y Claimed: $56,028.00 RED Claimed: $78,290,353.00 Scheduled: $0.00 UNLIQ

18

TEEL ALGOMA INC Claim Number: 226 IL, GOTSHAL & MANGES LLP Claim Date: 01/19/2018 AY C SCHROCK & KELLY DIBLASI Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH AVE Comments: RK, NY 10153 AMENDS CLAIM # 119 RED Claimed: $669,000,000.00 UNLIQ TEEL ALGOMA INC Claim Number: 227 IL, GOTSHAL & MANGES LLP Claim Date: 01/19/2018 AY C SCHROCK & KELLY DIBLASI Debtor: ESML HOLDINGS INC. TH AVE Comments: RK, NY 10153 AMENDS CLAIM # 118 RED Claimed: $669,000,000.00 UNLIQ TEEL ALGOMA, INC. Claim Number: 118 IL GOTSHAL & MANGES LLP Claim Date: 09/29/2016 AY C. SCHROCK, KELLY DIBLASI & Debtor: ESML HOLDINGS INC. W S. BARR; 767 FIFTH AVENUE Comments: POSSIBLY AMENDED BY 119RK, NY 10153 RED Claimed: $0.00 UNDET TEEL ALGOMA, INC. Claim Number: 119 IL GOTSHAL & MANGES LLP Claim Date: 09/29/2016 AY C. SCHROCK, KELLY DIBLASI & Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALW S. BARR; 767 FIFTH AVENUE Comments: POSSIBLY AMENDED BY 226RK, NY 10153 RED Claimed: $0.00 UNDET TEEL LIMITED Claim Number: 188 HIL KUMAR BAID Claim Date: 10/27/2016 FELIX DE VALOIS STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALUIS, Comments: DOCKET: 553 (11/19/2016) IUS RED Claimed: $370,156,685.00

19

TEEL LIMITED Claim Number: 189 HIL KUMAR BAID Claim Date: 10/27/2016 FELIX DE VALOIS STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALUIS, IUS RED Claimed: $6,318,500.00 DEVELOPEMENT CANADA Claim Number: 126 UC PELLETIER Claim Date: 09/29/2016 TER STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALA, ON K1A 1K3 RED Claimed: $114,460.00 Scheduled: $0.00 UNLIQRY GLOBAL IMMIGRATION Claim Number: 12 BIG BEAVER RD Claim Date: 08/29/2016 10 Debtor: ESML HOLDINGS INC. I 48034 RED Claimed: $4,306.99 RY GLOBAL IMMIGRATION Claim Number: 25 BIG BEAVER RD Claim Date: 08/30/2016 10 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALI 48084 RED Claimed: $4,306.99 TECHNICAL RESOURCES LLC Claim Number: 18 OSEPH V FERGUSON, III Claim Date: 08/29/2016 UPERIOR ST, #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 D Claimed: $12,802.53 Scheduled: $0.00 UNLIQRED Scheduled: $0.00 UNLIQ

20

AL COMPANY Claim Number: 61 EURER BLVD Claim Date: 09/16/2016 , MN 55987 Debtor: ESML HOLDINGS INC. RED Claimed: $2,548.44 SEY, SUSAN Claim Number: 157 9TH ST, APT 52 Claim Date: 09/30/2016 RK, NY 10128 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALY Claimed: $12,850.00 UNLIQ Scheduled: $0.00 UNLIQRED Claimed: $116,380.00 UNLIQ TH USA, INC. Claim Number: 80 UTH FLSMIDTH DRIVE Claim Date: 09/23/2016 E, UT 84047 Debtor: ESML HOLDINGS INC. RED Claimed: $5,348,610.00 TH, INC. Claim Number: 81 ENUE C Claim Date: 09/23/2016 HEM, PA 18017 Debtor: ESML HOLDINGS INC. Comments: ALLOWED DOCKET: 1379 (12/18/2017) D Claimed: $1,199,137.50 Allowed: $2,595,577.5RED Claimed: $594,061.00 KSON & BYRON PA Claim Number: 220 IXTH ST Claim Date: 09/11/2017 0 Debtor: ESML HOLDINGS INC. POLIS, MN 55402 RED Claimed: $13,229.65

21

TRAVELS Claim Number: 191 REMNATH SALIAN Claim Date: 10/27/2016 OUSE 11 K.K.MARG MAHALAXMI Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALI MAHARASTRA, 400034 Comments: POSSIBLE DUPLICATE OF 94 RED Claimed: $42,792.75 Scheduled: $0.00 UNLIQ TRAVELS LIMITED Claim Number: 94 OUSE, 11 K.K. MARG Claim Date: 09/26/2016 XMI Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALI MAHARASHTRA, 400034 RED Claimed: $42,742.75 Scheduled: $41,936.66L SECURITY SERVICES CORPORATION Claim Number: 42 ADOWVIEW ROAD Claim Date: 09/06/2016 POLIS, MN 55425 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $21,765.95 Scheduled: $0.00 UNLIQRD WILD RICE FARMS INC Claim Number: 139 AXTON DRIVE Claim Date: 09/29/2016 AIRIE, MN 55347 Debtor: ESML HOLDINGS INC. D Claimed: $12,244.50 RD, THOMAS G. & KIMBERLY W. Claim Number: 137 AXTON DRIVE Claim Date: 09/29/2016 AIRIE, MN 55437 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALD Claimed: $886,998.26 RED Scheduled: $1,195,714.30

22

RD, THOMAS G. & KIMBERLY W. Claim Number: 138 AXTON DRIVE Claim Date: 09/29/2016 AIRIE, MN 55437 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALD Claimed: $498,838.84 ASSOCIATES INC Claim Number: 177 USAN DAVIS Claim Date: 10/21/2016 AMBLEE TUCKER RD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALA, GA 30341 RED Claimed: $96,218.08 Scheduled: $14,938.89 CO, INC Claim Number: 21 D ST NO Claim Date: 08/30/2016 POLIS, MN 55411 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $2,216.80 Scheduled: $0.00 UNLIQR ELECTRIC COMPANY, INC. Claim Number: 67 ST 25TH STREET Claim Date: 09/19/2016 POLIS, MN 55406 Debtor: ESML HOLDINGS INC. RED Claimed: $4,205.68 AKES GAS TRANSMISSION LP Claim Number: 197 BER ELROD JOHANSEN HALL SHANK LLP Claim Date: 02/07/2017 AVID W ELROD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALSS AVENUE, SUITE 2500 Comments: ALLOWED , TX 75202 DOCKET: 928 (04/26/2017) RED Claimed: $32,902,183.00 Scheduled: $0.00 UNLIQ Allowed: $31,500,000.0

23

BAL FREIGHT SYSTEMS (2014), INC. Claim Number: 101 DELS MARX LANE & MITTENDORF, LLP Claim Date: 09/27/2016 ST 56TH STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRK, NY 10019 D Claimed: $294,553.86 UNLIQ BAL FREIGHT SYSTEMS (2014), INC. Claim Number: 102 DELS MARX LANE & MITTENDORF, LLP Claim Date: 09/27/2016 ST 56TH STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRK, NY 10019 D Claimed: $10,876.23 UNLIQ RLUND CONSTRUCTION, INC. Claim Number: 140 YANSKE WESTRA HART THOMSON, P.A. Claim Date: 09/29/2016 REGORY T. SPALJ Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH SEVENTH STREET, SUITE 2600 Comments: DOCKET: 1214 (09/25/2017)POLIS, MN 55402 D Claimed: $8,333,733.03 RLUND'S CHAMPION STEEL INC. Claim Number: 127 HAMPION STEEL MINNESOTA, INC. Claim Date: 09/29/2016 GORY T. SPALJ Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH SEVENTH STREET, SUITE 2600 POLIS, MN 55402 D Claimed: $2,403,010.29 CITY MASONRY, INC. Claim Number: 232 7125 Claim Date: 02/06/2018 , MN 55807 Debtor: ESML HOLDINGS INC. RED Claimed: $16,000.90

24

PLY WATERWORKS, LTD. Claim Number: 59 GNER, FALCONER & JUDD, LTD. Claim Date: 09/15/2016 TH 5TH STREET, SUITE 800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPOLIS, MN 55402 Comments: POSSIBLY AMENDED BY 221 D Claimed: $1,242,973.97 Scheduled: $0.00 UNLIQ CONSTRUCTION COMPANY Claim Number: 23 EPH V FERGUSON Claim Date: 08/30/2016 UPERIOR ST # 800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 D Claimed: $452,057.29 Scheduled: $0.00 UNLIQ CONSTRUCTION COMPANY Claim Number: 50 OSEPH V. FERGUSON Claim Date: 09/12/2016 UPERIOR ST # 800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 RED Claimed: $303,568.18 Scheduled: $0.00 UNLIQCORPORATION Claim Number: 97 IDLAND RESEARCH CENTER Claim Date: 09/27/2016 ANET WALKUSKI Debtor: ESML HOLDINGS INC. ENTER RIDGE ROAD RIVER, OH 44116 RED Claimed: $10,921.40 CORPORATION Claim Number: 143 LAND RESEARCH CENTER Claim Date: 09/29/2016 /ATTN: JANET WALKUSKI Debtor: ESML HOLDINGS INC. ENTER RIDGE RD Comments: POSSIBLE DUPLICATE OF 97 RIVER, OH 44116 RED Claimed: $10,921.40

25

CORPORATION Claim Number: 170 IDLAND RESEARCH CENTER Claim Date: 10/04/2016 ET WALKUSKI Debtor: ESML HOLDINGS INC. ENTER RIDGE ROAD Comments: POSSIBLE DUPLICATE OF 97 RIVER, OH 44116 RED Claimed: $10,921.40 OLL RAND COMPANY INDUSTRIAL Claim Number: 98 LOGIES Claim Date: 09/27/2016 GNER FALCONER & JUDD, LTD. Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH 5TH STREET, SUITE 800 POLIS, MN 55402 RED Claimed: $482,007.63 NKS, INC Claim Number: 193 ACK BORNHOEFT Claim Date: 11/07/2016 T 42ND ST, 8TH FLOOR Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRK, NY 10017 RED Claimed: $5,811.59 Scheduled: $5,811.59RENCHLESS, L.C. Claim Number: 75 12TH STREET Claim Date: 09/21/2016 , IA 50216 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALD Claimed: $558,698.45 Scheduled: $0.00 UNLIQUNTRY ELECTRIC & REPAIR, LLC. Claim Number: 70 ICK LADOUX Claim Date: 09/20/2016 TATE HIGHWAY 65 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALY, MN 55775 RED Claimed: $29,848.93 Scheduled: $0.00 UNLIQ

26

UNTRY ELECTRIC AND REPAIR, LLC Claim Number: 64 TATE HIGHWAY 65 Claim Date: 09/19/2016 Y, MN 55775 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $952.59 Scheduled: $952.59OMPANY, THE Claim Number: 210 YANSKE WESTRA HART & THOMSON Claim Date: 04/20/2017 AUL RATELLE Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH SEVENTH STREET, SUITE 2600 Comments: ALLOWED POLIS, MN 55402 DOCKET: 1379 (12/18/2017) D Claimed: $1,895,673.03 Scheduled: $0.00 UNLIQ Allowed: $869,103.4RED Scheduled: $0.00 UNLIQ OM WELDING & ELECTRIC, INC. Claim Number: 41 S WAY NW Claim Date: 09/06/2016 I, MN 56601-4370 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $64,797.25 Scheduled: $0.00 UNLIQANGDON LIMITED LIABILITY CO Claim Number: 150 ITEFORD TAYLOR & PRESTON LLC Claim Date: 09/30/2016 ATHERINE GOOD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALING ST, STE 500 GTON, DE 19801 RED Claimed: $456,459.08 UNLIQ Scheduled: $2,625.00ANGDON LIMITED LIABILITY CO Claim Number: 151 ITEFORD TAYLOR & PRESTON LLC Claim Date: 09/30/2016 ATHERINE GOOD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALING ST, STE 500 GTON, DE 19801 RED Claimed: $1,914,321.76 UNLIQ

27

ANICAL CONTRACTORS INC Claim Number: 76 EPH KLAMM Claim Date: 09/21/2016 STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALAUK, MN 55769 D Claimed: $797,726.00 RED Claimed: $308,647.00 RICATION, LLC Claim Number: 204 HIPPENDALE AVE W Claim Date: 03/30/2017 GTON, MN 55024-1161 Debtor: ESML HOLDINGS INC. RED Claimed: $120,150.00 N, DOUGLAS J Claim Number: 7 GOON RD Claim Date: 08/08/2016 , MN 55790 Debtor: ESML HOLDINGS INC. Comments: May be amended by claim 48 Y Claimed: $10,000.00 N, DOUGLAS J Claim Number: 48 GOON ROAD Claim Date: 09/12/2016 , MN 55790 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $10,000.00 Scheduled: $10,000.00INEERING, INC Claim Number: 13 656 Claim Date: 08/29/2016 , MN 55746 Debtor: ESML HOLDINGS INC. RED Claimed: $21,772.50

28

ING COMPONENTS, INC. Claim Number: 35 OY J. CHRISTENSEN Claim Date: 09/02/2016 ST SUPERIOR STREET, SUITE 800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 RED Claimed: $291,892.50 Scheduled: $19,167.12 UNLIQSAMIR Claim Number: 168 NT ST STE 450 Claim Date: 10/03/2016 RGH, PA 15219-2805 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $28,150.00 UNLIQ KENNETH DONALD Claim Number: 58 MLICO DRIVE, UNIT 302 Claim Date: 09/15/2016 AYNE, IN 46845 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $7,950.00 Scheduled: $0.00 UNLIQANES, INC Claim Number: 134 ATHRYN KUWIK Claim Date: 09/29/2016 TEWAY BLVD Debtor: ESML HOLDINGS INC. FIELD, OH 45502 Comments: POSSIBLY AMENDED BY 202 RED Claimed: $22,149.00 ANES, INC Claim Number: 141 ATHRYN KUWIK Claim Date: 09/26/2016 TEWAY BLVD Debtor: ESML HOLDINGS INC. FIELD, OH 45502 Comments: POSSIBLY AMENDED BY 201 RED Claimed: $366,685.06

29

ANES, INC Claim Number: 142 ATHRYN KUWIK Claim Date: 09/26/2016 TEWAY BLVD Debtor: ESML HOLDINGS INC. FIELD, OH 45502 Comments: WITHDRAWN DOCKET: 806 (03/16/2017) RED Claimed: $241,934.18 ANES, INC. Claim Number: 201 KUWIK Claim Date: 03/15/2017 TEWAY BLVD. Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALFIELD, OH 45502 Comments: AMENDS CLAIM #141 RED Claimed: $237,831.04 ANES, INC. Claim Number: 202 KUWIK Claim Date: 03/15/2017 TEWAY BLVD. Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALFIELD, OH 45502 Comments: AMENDS CLAIM #134 RED Claimed: $15,750.00 PERIOR CONSULTING LLC Claim Number: 56 ON HOVEN Claim Date: 09/14/2016 SUPERIOR STREET., SUITE 500 Debtor: ESML HOLDINGS INC. , MN 55802 RED Claimed: $208,333.87 PERIOR CONSULTING, LLC Claim Number: 57 ON HOVEN Claim Date: 09/14/2016 ST SUPERIOR STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL00 , MN 55802 RED Claimed: $208,333.87 Scheduled: $0.00 UNLIQ

30

AD CONSTRUCTORS, INC. Claim Number: 124 EFFREY WIELAND Claim Date: 09/29/2016 TH SEVENTH STREET, SUITE 2600 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPOLIS, MN 55402 D Claimed: $2,531,068.62 N WARREN LIMITED PARTNERSHIP Claim Number: 109 J. CHRISTENSEN Claim Date: 09/28/2016 ST SUPERIOR STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL00 , MN 55802 RED Claimed: $0.00 CONT E STEEL COMPANY Claim Number: 209 YANSKE WESTRA HART & THOMSON Claim Date: 04/18/2017 AUL RATELLE Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH SEVENTH STREET, SUITE 2600 POLIS, MN 55402 D Claimed: $352,543.72 , INC D/B/A PROSPECT STEEL Claim Number: 2 LERT SCALI BUSENKELL & BROWN LLC Claim Date: 07/22/2016 HARLES J. BROWN, III, ESQUIRE Debtor: ESML HOLDINGS INC. RTH ORANGE STREET, SUITE 300 Comments: POSSIBLY AMENDED BY 212GTON, DE 19801 D Claimed: $1,668,544.48 , INC. DBA PROSPECT STEEL Claim Number: 212 T SCALI BUSENKELL & BROWN, LLC Claim Date: 05/17/2017 RLES J. BROWN, III, ESQ. Debtor: ESML HOLDINGS INC. RTH ORANGE STREET, SUITE 300 Comments: GTON, DE 19801 amends claim 2 STRATIVE Claimed: $36,129.03 D Claimed: $1,662,832.89 RED Claimed: $242,930.58

31

C. Claim Number: 175 EAN FARMAKES Claim Date: 10/17/2016 T SUPERIOR STREET SUITE 500 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 RED Claimed: $36,668.00 Scheduled: $0.00 UNLIQ LLC Claim Number: 110 J. CHRISTENSEN Claim Date: 09/28/2016 SUPERIOR STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL00 , MN 55802 RED Claimed: $0.00 CONT EWELL, INC. Claim Number: 93 ST STATE STREET Claim Date: 09/26/2016 , MN 56727 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALComments: ALLOWED DOCKET: 1025 (06/13/2017) D Claimed: $496,568.09 Scheduled: $0.00 UNLIQ Allowed: $496,568.0RED Scheduled: $3,090.00 UNLIQ D, SYLVIAN-DBA ORLEANS MGMT GROUP Claim Number: 163 MAN CLAYTOR CORRIGAN & WELLMAN Claim Date: 09/30/2016 OHN R. OWEN, ESQ. Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALKE BROOK DRIVE, SUITE 100 LEN, VA 23060 RED Claimed: $1,150,000.00 Scheduled: $1,150,000.00 CONTSALES INC Claim Number: 169 78TH ST Claim Date: 10/03/2016 POLIS, MN 55423 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $1,061.21 Scheduled: $384.43

32

MINERALS INDUSTRIES, INC. Claim Number: 167 SO SHARED SERVICES Claim Date: 10/03/2016 RGE V Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALE, QC H8S 2R9 RED Claimed: $137,153.96 Scheduled: $0.00 UNLIQT SAFETY CONSULTING INC. Claim Number: 29 ENSELIN RD Claim Date: 08/31/2016 RAPIDS, MN 55744 Debtor: ESML HOLDINGS INC. RED Claimed: $52,566.91 OTA INDUSTRIES, INC. Claim Number: 34 J. CHRISTENSEN Claim Date: 09/02/2016 SUPERIOR STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 D Claimed: $407,071.26 OTA POWER, A DIVISION OF Claim Number: 133 INC., A MINNESOTA CORPORATION Claim Date: 09/29/2016 HARD D. ANDERSON Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALH EIGHTH STREET, SUITE 2200 POLIS, MN 55402 STRATIVE Claimed: $7,741.98 UNLIQ D Claimed: $184,496.30 UNLIQ Scheduled: $811,808.00 UNLIQ DISP INC. Claim Number: 60 AGON MINING Claim Date: 09/15/2016 ST FORT LOWELL ROAD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, AZ 85716 RED Claimed: $254,010.66 Scheduled: $265,010.66

33

UMPS, INC. Claim Number: 77 TTHEW A. RICH Claim Date: 09/21/2016 T FIFTH STREET, SUITE 2400 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALATI, OH 45202 RED Claimed: $888,150.00 AUK PUBLIC UTILITIES COMMISSION Claim Number: 196 LIVAN HAZELTINE ALLISON LLC Claim Date: 01/04/2017 ILLIAM D SULLIVAN Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALARKET ST, STE 1300 GTON, DE 19801 D Claimed: $0.00 UNLIQ CO ENGINEERING CORPORATION Claim Number: 100 1091 Claim Date: 09/27/2016 , MN 55810-0091 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $161,011.52 Scheduled: $0.00 UNLIQENGINEERING COMPANY Claim Number: 128 ATTHEW COUGHLIN Claim Date: 09/29/2016 T HOWARD STREET, SUITE 206 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55746 D Claimed: $131,958.00 Scheduled: $0.00 UNLIQRED Scheduled: $0.00 UNLIQ RN BUSINESS PRODUCTS, INC. Claim Number: 106 X 16127 Claim Date: 09/27/2016 , MN 55816 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $526.22 Scheduled: $526.22

34

RN INDUSTRIAL ERECTORS, INC. Claim Number: 162 L L RATALLE Claim Date: 09/30/2016 TH ST Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL 0 POLIS, MN 55402 D Claimed: $18,621,751.40 Scheduled: $0.00 UNLIQRED Scheduled: $0.00 UNLIQ RN INDUSTRIAL INSULATION, INC. Claim Number: 49 IN C. MERRITT, ATTORNEY Claim Date: 09/12/2016 UPERIOR STREET, SUITE 1000 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 D Claimed: $395,109.80 Scheduled: $0.00 UNLIQRN NATURAL GAS COMPANY Claim Number: 104 ARLA ZINK Claim Date: 09/27/2016 UTH 103RD STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL NE 68124 Comments: POSSIBLY AMENDED BY 228 D Claimed: $5,736,150.43 Scheduled: $0.00 UNLIQRED Claimed: $17,377,807.67 RN NATURAL GAS COMPANY Claim Number: 228 ARLA ZINK Claim Date: 01/19/2018 UTH 103RD STREET Debtor: ESML HOLDINGS INC. NE 68124 Comments: AMENS CLAIM # 104 RED Claimed: $17,344,553.24 OF THE COMMISSIONER OF IRON RANGE Claim Number: 51 CES & REHABILITATION (IRRRB) Claim Date: 09/12/2016 ATT SJOBERG Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALY 53 S, P.O. BOX 441 H, MN 55734 RED Claimed: $33,975.24 Scheduled: $33,975.24

35

LANGDON, LLC Claim Number: 111 J. CHRISTENSEN Claim Date: 09/28/2016 SUPERIOR STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL00 , MN 55802 RED Claimed: $0.00 CONT S ELECTRIC, LLC Claim Number: 122 ICHAEL T. NORTHQUEST, CFO Claim Date: 09/29/2016 IN STREET NORTHEAST Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPOLIS, MN 55432 D Claimed: $2,152,426.59 Scheduled: $0.00 UNLIQRED Scheduled: $0.00 UNLIQ SERVICE, INC, Claim Number: 53 CARTY LAW LLP Claim Date: 09/13/2016 TEVEN J CERASOLI Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALENTERPRISE AVE Comments: POSSIBLY AMENDED BY 219 N, WI 54913 D Claimed: $438,424.91 Scheduled: $0.00 UNLIQSERVICE, INC. Claim Number: 219 TEVEN J. CERASOLI Claim Date: 08/15/2017 CARTY LAW LLP Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL ENTERPRISE AVE Comments: N, WI 54913 Amends claim # 53 D Claimed: $213,998.24 ECH EXPRESS, INC. Claim Number: 96 E VALLEE Claim Date: 09/27/2016 VILLE, QC G6L 2Y6 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALComments: Claimed amount is 17,500.00 CAD RED Claimed: $0.00 UNLIQ Scheduled: $13,072.50

36

CORNICE & ROOFING COMPANY Claim Number: 155 HELLEY MARTY Claim Date: 09/30/2016 41ST STREET Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55746 RED Claimed: $65,401.26 Scheduled: $0.00 UNLIQ PARTNERS, INC. Claim Number: 69 MMIT OAKS BAY Claim Date: 09/19/2016 , MN 55378 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $7,000.00 Scheduled: $7,000.00 UNLIQ DISPS OF THE UNIVERSITY OF MINNESOTA Claim Number: 199 ICE OF THE GENERAL COUNSEL Claim Date: 02/15/2017 STREET SE, SUITE 360 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPOLIS, MN 55455 RED Claimed: $15,000.00 E COMMUNICATIONS INTERNATIONAL Claim Number: 105 RD AVE, 2ND FLOOR Claim Date: 09/27/2016 RK, NY 10016 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $1,151.56 Scheduled: $267.21 INC Claim Number: 27 ESTDALE DR SW Claim Date: 08/31/2016 RAPIDS, IA 52404-6326 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $471.44 Scheduled: $471.44

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KE CONTRACTING CORP. Claim Number: 30 EROR: HARRIS DAVIS REBAR, LLC Claim Date: 09/01/2016 Y T. SPALJI, ESQ. Debtor: ESML HOLDINGS INC. TH SIXTH ST. #2600 POLIS, MN 55402 D Claimed: $528,209.67 KE CONTRACTING CORP. Claim Number: 120 ICE LAKE CONSTRUCTION GROUP Claim Date: 09/29/2016 GORY T. SPALJ Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH SEVENTH STREET, SUITE 2600 POLIS, MN 55402 D Claimed: $6,591,548.03 Scheduled: $0.00 UNLIQRED Scheduled: $0.00 UNLIQ ONSULTING, LLC Claim Number: 79 SION LLP Claim Date: 09/23/2016 MY J. SWEDBERG Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALH ST, #3300 POLIS, MN 55402 D Claimed: $1,049,498.89 OWN IRONWORKS, INC. Claim Number: 115 IM ARMSTRONG Claim Date: 09/28/2016 NDUSTRIAL BLVD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL DU CHIEN, WI 53821 RED Claimed: $220,806.38 Scheduled: $0.00 UNLIQFORD, STEVEN DALE Claim Number: 215 UNTY ROAD 19 Claim Date: 07/21/2017 OO, IN 46793 Debtor: ESML HOLDINGS INC. RED Claimed: $54,637.40

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FORD, STEVEN DALE Claim Number: 216 UNTY ROAD 19 Claim Date: 07/21/2017 OO, IN 46793 Debtor: ESML HOLDINGS INC. RED Claimed: $54,637.40 FORD, STEVEN DALE Claim Number: 225 UNTY ROAD 19 Claim Date: 01/18/2018 OO, IN 46793 Debtor: ESML HOLDINGS INC. RED Claimed: $81,956.10 W POWER & AUTOMATION, LLC Claim Number: 19 OSEPH V FERGUSON, III Claim Date: 08/29/2016 UPERIOR ST, #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 Comments: POSSIBLY AMENDED BY 72 D Claimed: $178,589.58 W POWER & AUTOMATION, LLC Claim Number: 72 EPH V. FERGUSON, III Claim Date: 09/20/2016 SUPERIOR STREET, #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 D Claimed: $178,589.53 Scheduled: $0.00 UNLIQRED Claimed: $0.05 Scheduled: $0.00 UNLIQK PROCESS MINING NORTH AMERICA Claim Number: 153 HILLICOTHE RD Claim Date: 09/30/2016 N FALLS, OH 44023 Debtor: ESML HOLDINGS INC. RED Claimed: $459,813.28

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DER ELECTRIC USA, INC. Claim Number: 136 CKLEY ALLEN & SNYDER LLP Claim Date: 09/29/2016 ENNIFER V. DORAN Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALE STREET , MA 02109 D Claimed: $4,310,887.00 R'S SNOW & LAWN Claim Number: 176 PINTAR RD Claim Date: 10/19/2016 , MN 55746 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $440.24 Scheduled: $354.34H ENGINEERING INC. Claim Number: 171 TT LAW OFFICE Claim Date: 10/04/2016 ST SUPERIOR ST Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55812 RED Claimed: $113,765.03 Scheduled: $0.00 UNLIQROS CONCRETE PRODUCTS Claim Number: 86 EPH V. FERGUSON, III Claim Date: 09/23/2016 SUPERIOR STREET, #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 Comments: Amends claim 20 D Claimed: $784,694.98 Scheduled: $0.00 UNLIQRED Scheduled: $0.00 UNLIQ ROS. CONCRETE PRODUCTS Claim Number: 20 OSEPH V FERGUSON, III Claim Date: 08/29/2016 UPERIOR ST, #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 Comments: POSSIBLY AMENDED BY 86 D Claimed: $784,694.98

40

ELLIOTT HENDRICKSON, INC. Claim Number: 43 EY, DUNCAN & MELANDER, PLLP - MPC Claim Date: 09/07/2016 RMANDALE LAKE BLVD, SUITE 2110 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPOLIS, MN 55437 RED Claimed: $44,156.90 Scheduled: $0.00 UNLIQ INC Claim Number: 46 NEHAL POLA Claim Date: 09/12/2016 TERNATIONAL DR. Debtor: ESML HOLDINGS INC. ILLE, KY 40258 RED Claimed: $110,010.00 F MINNESOTA Claim Number: 8 MENT OF REVENUE Claim Date: 08/15/2016 TION DIVISION, BANKRUPTCY SECTION Debtor: ESML HOLDINGS INC. 64447 - BKY Comments: POSSIBLY AMENDED BY 198 AUL, MN 55164-0447 DOCKET: 1027 (06/14/2017) Y Claimed: $835.38 F MINNESOTA Claim Number: 40 MENT OF REVENUE Claim Date: 09/06/2016 TION DIVISION, BANKRUPTCY SECTION Debtor: ESML HOLDINGS INC. 64447 - BKY Comments: DOCKET: 1027 (06/14/2017) AUL, MN 55164-0447 SATISFIED CLAIM Y Claimed: $835.38 F MINNESOTA Claim Number: 62 HY A. LEWIS, DNR Claim Date: 09/16/2016 AYETTE ROAD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALAUL, MN 55155 RED Claimed: $5,752.33

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F MINNESOTA Claim Number: 82 HY A. LEWIS, DNR Claim Date: 09/23/2016 AYETTE ROAD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALAUL, MN 55155 RED Claimed: $3,914.87 F MINNESOTA Claim Number: 198 MENT OF REVENUE Claim Date: 02/09/2017 X 64447 - BKY Debtor: ESML HOLDINGS INC. AUL, MN 55164-0447 Comments: DOCKET: 1027 (06/14/2017) SATISFIED CLAIM; AMENDS CLAIM #8 Y Claimed: $9,670.57 RED Claimed: $430.19 INK, DANIEL Claim Number: 28 D AVE EAST Claim Date: 08/31/2016 , MN 55746 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $1,200.00 Scheduled: $1,200.00INE, LLC Claim Number: 131 EROR: BARR ENGINEERING COMPANY Claim Date: 09/29/2016 ORI STEGINK Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALWER PATH ROVE HEIGHTS, MN 55076 D Claimed: $174,107.58 Scheduled: $0.00 UNLIQRED Claimed: $12,250.38 R MINERAL RESOURCES LLC Claim Number: 54 HABER LARSON Claim Date: 09/14/2016 ICHARD C. SALMEN, ESQ. Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH 6TH STREET, SUITE 2200 POLIS, MN 55402 D Scheduled: $0.00 UNLIQ RED Claimed: $3,504,828.18

42

R MINERAL RESOURCES LLC Claim Number: 230 Y PLANT MOOTY Claim Date: 01/22/2018 HILLIP BOHL Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALH ST, STE 500 POLIS, MN 55402 RED Claimed: $5,520,123.76 UNLIQ CONT R ROCK BIT COMPANY Claim Number: 3 Y KLIMA Claim Date: 07/26/2016 EST CHESTNUT STREET Debtor: ESML HOLDINGS INC. A, MN 55792 RED Claimed: $13,700.00 N & YOUNGDALE, INC Claim Number: 145 LARK ANDERSON Claim Date: 09/30/2016 23RD ST Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL 26070 POLIS, MN 55426 D Claimed: $727,874.16 RED Claimed: $0.00 IR INC Claim Number: 178 ANINE AGASIE Claim Date: 10/24/2016 PRESERVE BLVD Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALILLE, MN 55337 RED Claimed: $4,747.39 Scheduled: $4,747.39EAU, JOHNSON & FERIANCEK, PLLP Claim Number: 164 EROME D. FERIANCEK Claim Date: 09/29/2016 SDALE BUILDING Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALST SUPERIOR STREET , MN 55802 RED Claimed: $7,216.60 Scheduled: $0.00 UNLIQ

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EAU, JOHNSON & FERIANCEK, PLLP Claim Number: 165 EROME D. FERIANCEK Claim Date: 10/03/2016 SDALE BUILDING Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALST SUPERIOR STREET Comments: POSSIBLE DUPLICATE OF 164 , MN 55802 RED Claimed: $7,216.60 ELLS, INC Claim Number: 32 AVE TRAUT & MARK J TRAUT WELLS Claim Date: 09/02/2016 H AVE SOUTH Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALARK, MN 56387 RED Claimed: $41,326.40 Scheduled: $0.00 UNLIQERS INDEMNITY CO. & ITS PROPERTY Claim Number: 206 TY INSURANCE AFFILIATES, THE Claim Date: 04/11/2017 ICHAEL GAUNTLETT, ACCT RESOLUTION Debtor: ESML HOLDINGS INC. WER SQUARE, 0000-CR09A RD, CT 06183 STRATIVE Claimed: $10,661.21 ERS INDEMNITY CO. & ITS PROPERTY Claim Number: 207 TY INSURANCE AFFILIATES, THE Claim Date: 04/11/2017 ICHAEL GAUNTLETT, ACCT RESOLUTION Debtor: ESML HOLDINGS INC. WER SQUARE, 0000-CR09A RD, CT 06183 STRATIVE Claimed: $10,661.21 RED Claimed: $8,844.97 FABRICATORS LLC Claim Number: 152 L L RATELLE Claim Date: 09/30/2016 TH 7TH ST Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL 0 POLIS, MN 55402 D Claimed: $438,702.25 Scheduled: $0.00 UNLIQ

44

RTH STEEL, INC. Claim Number: 108 NSON LEONARD STREET LLP Claim Date: 09/28/2016 ENJAMIN J. COURT Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALTH FIFTH STREET, SUITE 2300 POLIS, MN 55402 D Claimed: $2,182,769.02 STOMS AND BORDER PROTECTION Claim Number: 194 EVENUE DIVISION, BANKRUPTCY TEAM Claim Date: 12/29/2016 LECOM DR., SUITE 100 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPOLIS, IN 46278 Y Claimed: $0.00 UNLIQ CONT T ELECTRIC COMPANY, INC Claim Number: 208 EPH V FERGUSON Claim Date: 04/17/2017 UPERIOR STREET, #800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 Comments: AMENDS CLAIM #24 D Claimed: $1,189,009.49 T ELECTRIC COMPANY, INC. Claim Number: 24 EPH V FERGUSON Claim Date: 08/30/2016 UPERIOR ST # 800 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METAL, MN 55802 Comments: POSSIBLY AMENDED BY 208 D Claimed: $1,094,863.66 Scheduled: $0.00 UNLIQRED Scheduled: $0.00 UNLIQ E TECHNOLOGIES, INC. Claim Number: 83 NES & THORNBURG LLP Claim Date: 09/23/2016 ETER A CLARK Debtor: ESML HOLDINGS INC. ACKER DR, STE 4400 Comments: WITHDRAWN O, IL 60606-2833 DOCKET: 972 (06/01/2017) D Claimed: $927,473.06 UNLIQ

45

E TECHNOLOGIES, INC. Claim Number: 84 NES & THORNBURG LLP Claim Date: 09/23/2016 ETER A CLARK Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALACKER DR, STE 4400 Comments: WITHDRAWN O, IL 60606-2833 DOCKET: 1241 (10/13/2017) D Claimed: $927,473.06 UNLIQ Scheduled: $0.00 UNLIQURI, MADHU S. Claim Number: 132 TED NATIONS PLZ APT 18D Claim Date: 09/29/2016 RK, NY 10017-3528 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALY Claimed: $5,932,777.00 URI, POORNIMA Claim Number: 158 T 47TH STREET Claim Date: 09/30/2016 G Debtor: ESML HOLDINGS INC. RK, NY 10017 Y Claimed: $12,850.00 RED Claimed: $7,150.00 SON CO., INC. Claim Number: 31 RE ST. Claim Date: 09/02/2016 ON, MA 02301 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $704.52 Scheduled: $445.85INTERCONTINENTAL LOGISTICS Claim Number: 192 SESHA SADAN Claim Date: 10/28/2016 DGE RD, ULSOOR Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALORE, 560008 RED Claimed: $127,359.00 Scheduled: $127,359.00

46

ARGO VENDOR FINANCIAL SVCS, LLC Claim Number: 63 OMAS EDISON BLVD SW Claim Date: 09/16/2016 RAPIDS, IA 52404 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $25,918.39 H ENGINEERING INC Claim Number: 235 65068 Claim Date: 07/24/2020 KE CITY, UT 84165 Debtor: ESML HOLDINGS INC. Comments: AMENDS CLAIM #156 RED Claimed: $344,964.00 H ENGINEERING INC. Claim Number: 156 65068 Claim Date: 09/30/2016 KE CITY, UT 84165 Debtor: ESML HOLDINGS INC. Comments: POSSIBLY AMENDED BY 235 RED Claimed: $536,000.00 GTON TRUST, NATIONAL ASSOCIATION, Claim Number: 116 RITY AGENT Claim Date: 09/28/2016 H SIXTH STREET, SUITE 1290 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALPOLIS, MN 55402 D Claimed: $47,893.26 UNLIQ RED Scheduled: $25,000.00 GTON TRUST, NATIONAL ASSOCIATION, Claim Number: 117 RITY AGENT Claim Date: 09/28/2016 H SIXTH STREET, SUITE 1290 Debtor: ESML HOLDINGS INC. POLIS, MN 55402 D Claimed: $47,893.26 UNLIQ

47

JOSEPH E. Claim Number: 107 X 46 Claim Date: 09/27/2016 A, WI 53923 Debtor: ESML HOLDINGS INC. RED Claimed: $19,431.35 AVID A Claim Number: 52 WAKELY ROAD Claim Date: 09/12/2016 N 55723 Debtor: ESSAR STEEL MINNESOTA LLC N/K/A MESABI M N/K/A MESABI METALRED Claimed: $5,106.00 Scheduled: $5,106.00

48

Summary Page Total Number of Filed Claims: 237 Claimed Amount Allowed Amount
Table 1 on page 49. Back to List of Tables
$65,193.43
$90,469,342.67
$1,779,616,245.53
$6,839,053,841.12
Total: $8,709,204,622.75 $42,688,097.18

49