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Full title: Second Application for Compensation and Reimbursement of Expenses of Baker Tilly US, LLP as Tax Services Provider For the Debtors for Scott A. Barnard, Accountant, 12/1/2020 - 12/28/2021, Fee: $130,000.00, Expenses: $0.00.. Notice Served on 1/5/2022 Filed by Joel I. Sher. (Attachments: # (1) Exhibit A # (2) Notice of Motion /Application # (3) Proposed Order) (Sher, Joel)

Document posted on Jan 4, 2022 in the bankruptcy, 17 pages and 0 tables.

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[Docket No. 419], Baker TillyUS, LLP (the “Applicant” or “Baker Tilly”), tax services provider to the debtors and debtors inpossession (the “Debtors”), applies for its second interim allowance of compensation andreimbursement of expenses (the “Application”) for the period December 1, 2020 throughDecember 28, 2021 (the “Application Period”).On August 5, 2020, the Debtors filed an application to approve the employmentof Baker Tilly as tax services provider for the Debtors pursuant to Bankruptcy Code Section327(a) and 328(a)The time records of Baker Tilly, including a summary of Baker Tilly’s fees, which are attachedhereto as Exhibit A, includes a description of the services, the identity of the professional whoperformed the services and the amount of time spent on each particular service during theApplicationPeriod,as requiredbytheRetention Order.During the Application Period, the Applicant acted as tax services provider to theDebtors and performed certain tax services (the “Services”) as requested by the Debtors.B. That the Debtors be authorized to pay Baker Tilly US, LLP up to the sum of$130,000.00; representing the total amount of fees due for the Application Period but not yetpaid; provided, however, that Baker Tilly US, LLP shall give credit for all amounts previouslypaidfortheApplicationPeriod; and

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INTHE UNITEDSTATES BANKRUPTCYCOURT FORTHE DISTRICTOFMARYLAND (GREENBELT DIVISION) In re: * Chapter11 CREATIVE HAIRDRESSERS, * CaseNos. 20-14583,20-14584-TJC INC.,et al.1, * (JointlyAdministered) Debtors. * * * * * * * * * * * * * * BAKERTILLYUS,LLP’S (F/N/ABAKERTILLYVIRCHOWKRAUSE,LLP) SECONDINTERIMAPPLICATIONFORALLOWANCE OFCOMPENSATIONAND REIMBURSEMENT OFEXPENSES AS TAXSERVICES PROVIDERFOR THE DEBTORS ANDDEBTORS-IN-POSSESSIONFORTHE PERIOD DECEMBER1,2020THROUGH DECEMBER28,2021 Applicant: BakerTillyUS,LLP (“BakerTilly”) AuthorizedtoProvide Professional Services to: Debtors andDebtors-in-Possession DateofRetention: OrderRetainingBakerTillyVirchowKrause,LLP [OrderenteredAugust 26,2020; Dkt.No.4686] PeriodforWhichCompensationand Reimbursement is Sought: December1,2020throughDecember28,2021Amount ofCompensationSought as Actual,Reasonableand Necessary: $130,000.002 Amount ofExpenseReimbursement Sought as Actual,Reasonable,andNecessary: $0.00 This is a: Interim Application 1 The Debtors in these chapter 11 cases are: (i) Creative Hairdressers, Inc. and (ii) RatnerCompanies, L.C. 2 Of the total amount sought, $85,000 has already been advanced to Baker Tilly. Thus theApplication also seeks authority for the Debtors to pay Baker Tilly the remaining sum due of$45,000.

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Dated: January5,2022 /s/ Scott A.Barnard Scott A.Barnard,Partner BakerTillyUS,LLP 8219LeesburgPike,Suite800 Tysons, VA22182 Tel: (703)923-8555 Email: scott.barnard@bakertilly.com Tax Services Provider to the Debtors and Debtors inPossession

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INTHE UNITEDSTATES BANKRUPTCYCOURT FORTHE DISTRICTOFMARYLAND (GREENBELT DIVISION) In re: * Chapter11 CREATIVE HAIRDRESSERS, * CaseNos. 20-14583,20-14584-TJC INC.,et al.3, * (JointlyAdministered) Debtors. * * * * * * * * * * * * * * SECONDINTERIMAPPLICATIONOFBAKERTILLYUS,LLPFORALLOWANCE OFCOMPENSATIONANDREIMBURSEMENT OFEXPENSES ASTAXSERVICES PROVIDERFORDEBTORS ANDDEBTORS-IN-POSSESSIONFORTHE DECEMBER1,2020THROUGH DECEMBER28,2021 In accordance with Administrative Order Pursuant to 11 U.S.C. §§ 105(a), 328 and 331Establishing Procedures for Interim Compensation and Reimbursement of Professionals (the“Administrative Order”) entered by the Court on May 26, 2020 [Docket No. 419], Baker TillyUS, LLP (the “Applicant” or “Baker Tilly”), tax services provider to the debtors and debtors inpossession (the “Debtors”), applies for its second interim allowance of compensation andreimbursement of expenses (the “Application”) for the period December 1, 2020 throughDecember 28, 2021 (the “Application Period”). In support of the Application, Baker Tillyrespectfullyrepresents as follows: JURISDICTIONAND VENUE 1. This Court has jurisdiction to hear this matter pursuant to 28 U.S.C. §§ 157 and1334, 11 U.S.C. §§ 328, 330 and 331, Bankruptcy Rule 2016 and Local District Court Rule 402. This is a core proceeding pursuant to 28 U.S.C. § 157(b). Venue is appropriate before this Courtpursuant to28U.S.C.§§1408and1409. 3 The Debtors in these chapter 11 cases are: (i) Creative Hairdressers, Inc. and (ii) RatnerCompanies, L.C.

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2. The statutory bases for the relief requested herein are §§ 328, 330(a) and 331 ofTitle 11 of the United States Code (the “Bankruptcy Code”), Rule 2016 of the Federal Rules ofBankruptcy Procedure (the “Bankruptcy Rules”), Rule 2016-1 of the Local Bankruptcy Rules ofthe United States Bankruptcy Court for the District of Maryland (the “Local Rules”) and theCompensation Guidelines for Professionals in the United States Bankruptcy Court for theDistrict of Maryland (the “Compensation Guidelines”), contained as Appendix D to the LocalRules. BACKGROUND 3. On April 23, 2020 (the “Petition Date”), each of the Debtors filed a voluntarypetition in this Court seeking relief under Chapter 11 of the Bankruptcy Code. The Debtorscontinue to operate their businesses and manage their properties as debtors in possessionpursuant to§§1107(a) and1108oftheBankruptcyCode. 4. On April 28, 2020, this Court entered the Order Approving Joint Administrationof the Chapter 11 cases of the Debtors [Docket No. 86] that provided for the joint administrationofthesecases inaccordancewithBankruptcyRule1015(b). 5. On May 1, 2020, the United States Trustee appointed an official committee ofunsecured creditors (the “Creditors’Committee”). [Docket No.128]6. A description of the Debtors’ businesses and the reasons for filing these chapter11 cases is set forth in the Declaration of Phil Horvath, President and Chief Operating Officer ofCreative Hairdressers, Inc. in Support of the First Day Motions (the “First Day Declaration”),whichwas filedonApril 23,2020[Docket No.6] andis incorporatedhereinbyreference. 7. On May 26, 2020, the Court entered the Administrative Order. TheAdministrative Order was entered in light of the size and complexity of these cases and the needforanorderestablishing procedures forthe interim payment offees toprofessionals.

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8. Pursuant to the Administrative Order, professionals employed in this casepursuant to Sections 327 and 1102 of the Bankruptcy Code (the “Professionals”) may fileperiodic interim fee applications at set intervals seeking Court approval of the fees and expensesincurredforspecial timeperiods. 9. On August 5, 2020, the Debtors filed an application to approve the employmentof Baker Tilly as tax services provider for the Debtors pursuant to Bankruptcy Code Section327(a) and 328(a) (the “Application to Employ”) [Docket No. 656]. The Court approved BakerTilly’s retention by Order entered on August 26, 2020 (the “Retention Order”) [Docket No. 686]. As provided in the Application to Employ, Baker Tilly was retained to prepare and file the 2018Federal and State income tax returns for the Debtors and prepare any required pass-throughentitynon-resident estimatedtaxpayment. 10. On November 20, 2020, the Debtors’ filed a Line [Docket No. 773] and asupplemental engagement letter dated September 30, 2020 (the “Engagement Letter”), in whichBaker Tilly was to prepare and file the 2019 (“FY 20”, as defined in the Engagement Letter) and2020 (“FY 21”, as defined in the Engagement Letter) Federal and State income tax returns forthe Debtors and prepare any required pass-through entity non-resident estimated tax payment. BakerTillyhas completedits services totheDebtors forthe FY20tasks andseeks compensationat this time. FY 21 tasks have not yet begun, and the Debtors’ will file a fee application seekingcompensationuponcompletion. COMPENSATIONREQUESTEDANDTHELEGAL STANDARDTO BE APPLIED 11. In this second interim Application, the Applicant requests an award ofcompensation in the aggregate amount of $130,000.00 for FY 20 services rendered during theApplication Period pursuant to the terms of the Application to Employ, Line and EngagementLetterattachedthereto.

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12. Pursuant to Baker Tilly’s Engagement Letter, which is attached to the Line [Dkt. No. 773] and was approved by the Court through the Retention Order, Baker Tilly agreed toprovide FY 20 services to the Debtors and be paid a fixed fee of $130,000.00 for its services. Baker Tilly was authorized to receive half of the flat fee upon the commencement of its workand the remaining half upon delivery of the FY 20 tax returns. Having completed all of its FY20 services under the Engagement Letter, Baker Tilly seeks an aggregate award in the amount of$130,000.00 (inclusive of the sum of $45,000 which remains to be paid) for FY 20 servicesrenderedduringtheApplicationPeriod. 13. Pursuant to the Retention Order, Baker Tilly is permitted to maintain time recordsin one-half hour (0.5) increments setting forth, in summary format, a description of the servicesrendered by each professional and the amount of time spent on each date by each professional. The time records of Baker Tilly, including a summary of Baker Tilly’s fees, which are attachedhereto as Exhibit A, includes a description of the services, the identity of the professional whoperformed the services and the amount of time spent on each particular service during theApplicationPeriod,as requiredbytheRetention Order. 14. The Baker Tilly professionals that spent time on this case during the ApplicationPeriodare:
Table 1 on page 6. Back to List of Tables
Name Position and Years of
Experience
Hours
Billed
Amountof
Fees Incurred
Amountof
Fees Requested
ScottBarnard Partner;35years 30.00 $19,500.00
DanielGillen SeniorManager;10years 77.45 $38,725.00
ErinMiller Manager;5years 20.75 $8,507.50
ZacharySmith SeniorAssociate 95.20 $37,198.60
NicoleWince SeniorAssociate 94.25 $26,357.50
TOTAL 317.65 $130,288.50 $130,000.00
15. The Applicant did not incur any out-of-pocket expenses in this case during theApplicationPeriod.

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16. The Applicant’s request for compensation is made pursuant to the twelve criteriaoriginally enumerated in Johnson v. Georgia Highway Express. Inc., 488 F.2d 714, 714-19 (5thCir. 1974), and expressly adopted by the United States Court of Appeals for the Fourth Circuit inBarber v. Kimbrells, Inc., 577 F.2d 216 (4th Cir. 1978), Anderson v. Booths, 658 F.2d 246 (4thCir. 1978), and Harman v. Levin (In re: Robertson), 772 F.2d 1150 (4th Cir. 1985). The twelvecriteria are as follows: (1) the time and labor expended; (2) the novelty and difficultyofthequestions raised; (3)theskill required toproperlyperformthe legal services rendered; (4) the attorney's opportunity costsin pressing the instant litigation; (5) customary fee for likework; (6) the attorney's expectations at the outset of the litigation; (7) the time limitations imposed by the client orcircumstances; (8) the amount of controversy and the resultsobtained; (9) the experience, reputation and ability of the attorney; (10) the undesirability of the case within the legalcommunity in which the suit arose; (11) the nature and length ofthe professional relationship between the attorney and client;and(12)attorneyawards insimilarcases. Barber v.Kimbrells Inc., 577F.2dat 226n28.Thesecriteriaarediscussed indetail below. 17. When considering an attorney’s application for compensation, the Court shouldfirst determine the attorney’s “lodestar” by multiplying the number of hours reasonablyexpendedby a reasonablehourlyrate.In reLBH Associates Ltd.Partnership,109B.R.157,158-62 (Bankr. D.Md. 1989). See also, In re Leonard Jed Co., 118 B.R. 339, 345 (Bankr. D.Md. 1990). 18. Fees should be adjusted upward if the results achieved by the attorney areexceptional in light of the hourly rate charged. Blum v. Stersor, 465 U.S. 889 (1984). Seegenerally, Pennsylvania v. Delaware Valley Citizens' Counsel, 478 U.S. 546 (1986); Hansley v. Eckerhardt, 461 U.S. 424 (1983). Based upon the twelve Johnson criteria as discussed below,thereis nobasis for any downward adjustment oftheApplicant’s fees.

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19. The total fees requested by the Applicant are reasonable under the circumstances,and the Johnson twelve-factor analysis, discussed below, supports an award of interimcompensationintheamount requested. THE SERVICES RENDEREDANDEXPENSES INCURRED TAXSERVICES PROVIDERTO THE DEBTORS 20. During the Application Period, the Applicant acted as tax services provider to theDebtors and performed certain tax services (the “Services”) as requested by the Debtors. Subjectto the detailed description in the engagement letter, a summary description of the Services is setforthbelow: (a) Complete the preparation of the 2019 Federal and State income tax returns for theDebtors and prepare any required pass-through entity non-resident estimated taxpayments (“FY20”); (b) Complete the preparation of the 2020 Federal and State income tax returns for theDebtors, including any required extensions. The 2020 income tax returns are forthe fiscal year beginning September 27, 2020, and ending on September 25, 2021or the dissolution of the Debtors (“FY 21”). This work has not commenced byBakerTillyandwill bebilledinaccordancewiththeRetentionOrder. (c) Provide tax consulting, planning and business advisory services if requested bytheDebtors; and (d) Advise the Debtors regarding other state or federal income tax questions that mayarise in the course of this engagement, as requested by the Debtors, and as may beagreedtobyBakerTilly. 21. The fees applied for herein are based on the usual and customary fees Baker Tillycharges to clients and are commensurate with the usual and customary rates charged for servicesperformed. 22. Baker Tilly respectfully submits that the amounts applied for herein forprofessional services rendered on behalf of the Debtors in these cases to date are fair andreasonable given: (a) the time expended; (b) the nature and extent of the services performed at

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the time at which such services were rendered; (c) the value of such services; and (d) the costs ofcomparableservices otherthaninthesechapter11 cases. 23. During the Application Period, Baker Tilly provided a focused range of taxservices as requested by the Debtors. Baker Tilly respectfully submits that these services: (a)were necessary and beneficial to the successful and prompt administration of these cases; and (b)havebeenprovidedina cost efficient manner. 24. As Baker Tilly is being compensated on a fixed fee basis, Baker Tilly did notwriteoffany fees forthe ApplicationPeriod. ANALYSIS OFTWELVE FACTORS GUIDING AWARDOFCOMPENSATION (LODESTARCRITERIA) (a) TheTimeand LaborRequired 25. During the Application Period, Baker Tilly has devoted 317.65 hours ofprofessional time to this case. Those services are described in more detail in the attached ExhibitA. Baker Tilly believes that all services have been effectively and efficiently rendered within areasonable amount of time commensurate with the complexity and nature of the issues and tasksaddressed. Furthermore, BakerTillybelieves that noduplicationofservices has occurred. (b) Noveltyand DifficultyofQuestions Raised 26. These cases present a number of novel issues related to the Debtors’ tax issues. Baker Tilly is capably providing tax advisory services in furtherance of the Debtors’ ongoingefforts toaddress suchissues as theyarise. (c) Level ofSkill Required 27. Baker Tilly is a sophisticated tax services provider and has exercised the skill andexpertiserequiredtoperform its services.

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(d) CustomaryFeeForLikeWork 28. The hourly rates for the Applicant's individual professionals working in this caseare the normal and customary rates charged by the Applicant for its services to debtors, trustees,and committees in other bankruptcy cases and to clients in matters not involving bankruptcy intheBaltimorearea. (e) Applicant's Expectation attheOutset 29. The Applicant expected that it would be compensated for services rendered at itsstandard hourly rates and would be reimbursed for all out-of-pocket disbursements made onbehalf of the Debtors. The Applicant has sought reimbursement only for the out-of-pocketexpenses that arenormallynot consideredoverhead. (f) TimeLimitations 30. Baker Tilly has promptly and appropriately provided the Debtors with necessarytaxadvisoryservices inlight ofthefacts and circumstances ofthecase. (g) Amountin Controversy and Results Obtained 31. Baker Tilly has worked with the Debtors’ professionals on various issues relatedtotheDebtors’business inaneffort toadvisethe Debtors ontaxmatters. (h) Experience,Reputation and AbilityoftheApplicant 32. BakerTillyis highlyexperienced,qualifiedand regardedinthetax advisoryfield. (i) UndesirabilityoftheCase 33. This factor has onlylimitedapplicabilitytothese cases. However, as aresult ofitsfinancial services provided to the Debtors, the Applicant has necessarily been forced to acceptdelays in obtaining compensation, which delays do not occur in representing clients in otherbankruptcycases or clients outsideofbankruptcy.

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(j) Natureand Length ofProfessional Relationship with Client34. Baker Tilly has provided various tax compliance and tax advisory services to theDebtors for over 10 years. In providing such prepetition professional services to the Debtors,Baker Tilly became familiar with the Debtors and their financial affairs, debt structure, businessoperations, and related matters. The Applicant has not shared or agreed to share anycompensationforservices renderedinthis casewithanyperson otherthanits company. (k) Professional FeeAwards in ComparableCases 35. Baker Tilly submits that payment of the requested compensation, in accordancewiththeCourt’s approval ofthe retentionofBakerTilly,inaccordance totheRetentionOrder, isappropriate. (l) General Conditions 36. All professional services for which compensation are requested in thisApplication were performed for and on behalf of the Debtors and not on behalf of any otherentity.After the filingof thesecases, no beneficial interests, direct orindirect,or claim against orinterest intheDebtors has beenacquiredbytheApplicant orforits account. 37. No agreement or understanding exists between the Applicant and any otherperson for the sharing of compensation to be received by it for services rendered in connectionwith this case, except within the company of Baker Tilly. No agreement or understanding existsbetween the Applicant and any other person rendering services in connection with this case forthesharingofcompensationofsuchotherperson. 38. Consideration of the circumstances of this case and the twelve-factor test ofBarber v. Kimbrells, Inc. indicates that no downward adjustment in the overall fees of theApplicant is warranted. The work performed by the Applicant has provided the Debtors and theircreditors withsignificant benefits.

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STATEMENT PURSUANT TO LOCAL RULE 9013-2 39. Pursuant to Local Rule 9013-2, Baker Tilly states that, in lieu of submitting amemorandum insupport ofthis Application,it will relysolelyuponthis Application. NOTICE 40. No trustee or examiner has been appointed in these chapter 11 cases. Notice ofthis Application has been given to the following parties or, in lieu thereof, to their counsel, ifknown: (a) THE OFFICE OF THE UNITED STATES TRUSTEE, 6305 Ivy Lane, Suite 600,Greenbelt, Maryland 20770, Attn: Jeanette Rice, Email: Jeanette.Rice@usdoj.gov; (301) 344-8431 (facsimile); (b) Counsel to the DIP Lender, DLA PIPER LLP (US), 444 West Lake Street,Chicago, IL 60606-0089, Attn: Richard A. Chesley, Esquire, Email: richard.chesley@dlapiper.com; (312) 630-5330 (facsimile); (c) Creditors’ Committee Counsel,FAEGRE DRINKER BIDDLE & REATH LLP, 1177 Avenue of the Americas, 41st Floor, NewYork, NY 10036-2714, Attn: Keith N. Costa, Esquire, Email: keith.costa@faegredrinker.com;(212) 248-3141 (facsimile); and (d) and all parties requesting notice pursuant to Rule 2002 of theFederal Rules of Bankruptcy Procedure. The Debtors submit that, in light of the nature of thereliefrequested,noother orfurthernoticeneedbegiven. WHEREFORE,BakerTillyUS,LLP respectfullyrequests thefollowingrelief: A. That Baker Tilly US, LLP be awarded compensation in the aggregate amount of$130,000.00forfees; B. That the Debtors be authorized to pay Baker Tilly US, LLP up to the sum of$130,000.00; representing the total amount of fees due for the Application Period but not yetpaid; provided, however, that Baker Tilly US, LLP shall give credit for all amounts previouslypaidfortheApplicationPeriod; and

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C. That Baker Tilly US, LLP be granted such other and further relief as is just andequitable. Dated: January5,2022 /s/ Scott A.Barnard Scott A.Barnard,Partner BakerTillyUS,LLP 8219LeesburgPike,Suite800 Tysons, VA22182 Tel: (703)923-8555 Email: scott.barnard@bakertilly.com Tax Services Provider to the Debtors and Debtors inPossession

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CERTIFICATE OFSERVICE I HEREBY CERTIFY that on this 5th day of January, 2022, a copy of the Application,Notice and Proposed were served on the parties listed by first-class mail, postage prepaid, unlesssaid party is a registered CM/ECF participant and the Notice of Electronic Filing indicates thatNoticewas electronicallymailedtosaidparty. RichardA.Chesley,Esquire DLAPiperLLP (US) 444West LakeStreet Chicago, IL60606-0089 Counsel for HCSalon Holdings, Inc. JeanetteRice, Assistant UnitedStates Trustee LynnA.Kohen,Esquire OFFICEOFTHEUNITEDSTATES TRUSTEE 6305IvyLane Suite600 Greenbelt,MD20770 KeithCosta,Esquire FAEGREDRINKER BIDDLE& REATHLLP 1177AvenueoftheAmericas,41stFloor NewYork,NY10036-2714 Counsel toOfficial CommitteeofUnsecuredCreditors I HEREBY FURTHER CERTIFY that on the 5th day of January, 2022, I reviewed theCourt’s CM/ECF system and it reports that an electronic copy of the foregoing will be servedelectronicallybytheCourt’s CM/ECFsystem onthefollowing:  Aaron Solomon Applebaum aaron.applebaum@saul.com, catherine.santangelo@saul.com  GWYNNE L BOOTH GLB@GDLLAW.COM  Steven MBerman sberman@shumaker.com  Alan Betten abetten@sagallaw.com  PeterDBlumberg heather.williams@fedex.com  JoshuaD.Bradley jbradley@rosenbergmartin.com,lfeigh@rosenbergmartin.com

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 JodieE.Buchman jbuchman@silvermanthompson.com, efiling@silvermanthompson.com  Donald F.Campbell dcampbell@ghclaw.com  KatieLaneChaverri kchaverri@tlclawfirm.com,dtayman@tlclawfirm.com MariaEllenaChavez-Ruark maria.ruark@saul.com  Kevin Davis kdavis@capdale.com  MoniqueBairDiSabatino monique.disabatino@saul.com,robyn.warren@saul.com Alan D.Eisler aeisler@e-hlegal.com,mcghamilton@gmail.com  John T.Farnum jfarnum@milesstockbridge.com,jfarnumecfnotices@gmail.com William HenryFisher hank@cccoateslaw.com  JeremyS.Friedberg jeremy@friedberg.legal, ecf@friedberg.legal Stanford G.Gann sgannjr@levingann.com  Alan M.Grochal agrochal@tydingslaw.com, mfink@tydingslaw.com;jmurphy@tydingslaw.com  William L.Hallam WHallam@rosenbergmartin.com,kmartin@rosenbergmartin.com RobertHanley rhanley@rmmr.com  CatherineHarrington charrington@bregmanlaw.com  JessicaHepburn-Sadler sadlerjh@ballardspahr.com,andersonn@ballardspahr.com James M.Hoffman jhoffman@offitkurman.com,mmargulies@offitkurman.com PatriciaB.Jefferson pjefferson@milesstockbridge.com  IraT Kasdan kdwbankruptcydepartment@kelleydrye.com; MVicinanza@ecf.inforuptcy.com  LawrenceA.Katz lkatz@hirschlerlaw.com,lrodriguez@hirschlerlaw.com Patrick J.Kearney pkearney@sgrwlaw.com,jnam@sgrwlaw.com  NicoleC.Kenworthy bdept@mrrlaw.net  C.Kevin Kobbe kevin.kobbe@dlapiper.com,docketing-baltimore-0421@ecf.pacerpro.com  Lynn A.Kohen lynn.a.kohen@usdoj.gov  Leonidas Koutsouftikis lkouts@magruderpc.com,mcook@magruderpc.com

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 JoyceA.Kuhns jkuhns@offitkurman.com  JeffreyKurtzman kurtzman@kurtzmansteady.com  RobertL.LeHane KDWBankruptcyDepartment@kelleydrye.com  Stephen E.Leach sleach@hirschlerlaw.com, ndysart@hirschlerlaw.com;kburgers@hirschlerlaw.com;plaura@hf-law.com Richard Edwin Lear richard.lear@hklaw.com, kimi.odonnell@hklaw.com Steven N.Leitess sleitess@mdattorney.com,efiling@silvermanthompson.com Michael J.Lichtenstein mjl@shulmanrogers.com,tlockwood@shulmanrogers.com MarissaK Lilja mlilja@tydingslaw.com,edondero@tydingslaw.com Keith M.Lusby klusby@gebsmith.com  KimberlyA.Manuelides kmanuelides@sagallaw.com  MichelleMcGeogh mcgeoghm@ballardspahr.com,stammerk@ballardspahr.com;cromartie@ballardspahr.com; bktdocketeast@ballardspahr.com  Stephen A.Metz smetz@offitkurman.com,mmargulies@offitkurman.com BrittanyMitchell Michael brittany.michael@stinson.com, jess.rehbein@stinson.com,jayme.masek@stinson.com  Pierce CMurphy pmurphy@mdattorney.com, rscaffidi@silvermanthompson.com;e_file@mdattorney.com  Michael Stephen Myers michaelsmyerslaw@gmail.com  Kevin M.Newman knewman@barclaydamon.com,kmnbk@barclaydamon.com TraceyMichelleOhm tracey.ohm@stinson.com,porsche.barnes@stinson.com JeffreyM.Orenstein jorenstein@wolawgroup.com  LeoWesleyOttey otteyjr@gmail.com  JeffreyRhodes jrhodes@blankrome.com,kbryan@blankrome.com  L.JeanetteRice Jeanette.Rice@usdoj.gov,USTPRegion04.GB.ECF@USDOJ.GOV BradshawRost brost@tspclaw.com  Michael Schlepp mschlepp@s-d.com  Joel I. Sher jis@shapirosher.com,ejd@shapirosher.com  J.BreckenridgeSmith jsmith@foxrothschild.com

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 David Sommer dsommer@gejlaw.com,ceyler@gejlaw.com;gomara@gejlaw.com Aryeh E.Stein astein@meridianlawfirm.com, aryehsteinecf@gmail.com;steinar93219@notify.bestcase.com  AshleyElizabeth Strandjord astrandjord@chasenboscolo.com  MatthewS.Sturtz matt.sturtz@nelsonmullins.com, gary.freedman@nelsonmullins.com  MatthewG.Summers summersm@ballardspahr.com, branchd@ballardspahr.com;heilmanl@ballardspahr.com;mcgeoghm@ballardspahr.com;ambroses@ballardspahr.com;buhrmank@ballardspahr.com;roglenl@ballardspahr.com;zarnighiann@ballardspahr.com;carolod@ballardspahr.com  Lisa BittleTancredi ltancredi@gebsmith.com  Jonathan HaroldTodt jonathan.todt@faegredrinker.com  US Trustee-Greenbelt USTPRegion04.GB.ECF@USDOJ.GOV  MauriceBelmontVerStandig mac@mbvesq.com,lisa@mbvesq.com  IrvingEdward Walker iwalker@coleschotz.com, jdonaghy@coleschotz.com;pratkowiak@coleschotz.com  Mitchell BruceWeitzman ,statum@jackscamp.com;iluaces@jackscamp.com CraigB.Young craig.young@kutakrock.com, jeremy.williams@kutakrock.com;lynda.wood@kutakrock.com;david.fox@kutakrock.com;pamela.germas@kutakrock.com Dated: January5,2022 /s/ Joel I.Sher Joel I.Sher,BarNo.00719 RichardM. Goldberg,BarNo.07994 SHAPIROSHER GUINOT& SANDLER 250W.Pratt Street,Suite2000 Baltimore,Maryland21201 Tel: 410-385-4277 Fax: 410-539-7611 Email: jis@shapirosher.com rmg@shapirosher.com Counsel totheDebtors andDebtors inPossession

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