Lucy F. Kweskin Matthew A. Skrzynski PROSKAUER ROSE LLP Eleven

Home , Bormioli Rocco, Halston, Sergio Tacchini

20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 1 of 186 Hearing Date: February 12, 2021 at 10:00 a.m. (Prevailing Eastern Time) Objection Deadline: February 5, 2021 at 4:00 p.m. (Prevailing Eastern Time)

Lucy F. Kweskin Jeff J. Marwil (admitted pro hac vice) Matthew A. Skrzynski Jordan E. Sazant (admitted pro hac vice) PROSKAUER ROSE LLP Brooke H. Blackwell (admitted pro hac vice) Eleven Times Square PROSKAUER ROSE LLP New York, New York 10036 70 West Madison, Suite 3800 Telephone: (212) 969-3000 Chicago, IL 60602 Facsimile: (212) 969-2900 Telephone: (312) 962-3550 Facsimile: (312) 962-3551 Peter J. Young (admitted pro hac vice) PROSKAUER ROSE LLP 2029 Century Park East, Suite 2400 Los Angeles, CA 90067-3010 Telephone: (310) 557-2900 Facsimile: (310) 557-2193

Attorneys for Debtors and Debtors in Possession

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK

In re Chapter 11 CENTURY 21 DEPARTMENT STORES LLC, et al., Case No. 20-12097 (SCC)

Debtors.1 (Jointly Administered)

NOTICE OF APPLICATION OF DEBTORS FOR ENTRY OF AN ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF BERDON LLP AS TAX PREPARER AND CONSULTANT EFFECTIVE AS OF THE PETITION DATE

PLEASE TAKE NOTICE that a hearing (the “Hearing”) will be held on the Application

of Debtors for Entry of an Order Authorizing the Employment and Retention of Berdon LLP as

1 The Debtors in these chapter 11 cases (the “Chapter 11 Cases”), along with the last four digits of each Debtor’s federal tax identification number, as applicable, are Century 21 Department Stores LLC (4073), L.I. 2000, Inc. (9619), C21 Department Stores Holdings LLC (8952), Giftco 21 LLC (0347), Century 21 Fulton LLC (4536), C21 Philadelphia LLC (2106), Century 21 Department Stores of New Jersey, L.L.C. (1705), Century 21 Gardens of Jersey, LLC (9882), C21 Sawgrass Blue, LLC (8286), C21 GA Blue LLC (5776), and Century Paramus Realty LLC (5033). The Debtors’ principal place of business is: 22 Cortlandt Street, 5th Floor, New York, NY 10007.

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Tax Preparer and Consultant Effective as of the Petition Date (the “Application,” a copy of which is attached hereto) before the Honorable Shelley C. Chapman, United States Bankruptcy Judge,

United States Bankruptcy Court for the Southern District of New York, at the United States

Bankruptcy Court for the Southern District of New York, One Bowling Green, New York, NY

10004, on February 12, 2021, at 10:00 a.m. (prevailing Eastern Time). The Hearing will be held telephonically. Parties that wish to register to listen or to participate may do so through Court

Solutions LLC at www.court-solutions.com or by calling (917) 746-7476.

PLEASE TAKE FURTHER NOTICE that any responses or objections (“Objections”) to

the Application must:

i. be in writing;

ii. specify the name of the objecting party and state with specificity the basis of the

Objection(s) and the specific grounds therefor;

iii. conform to the Federal Rules of Bankruptcy Procedure and the Local Bankruptcy

Rules for the Southern District of New York;

iv. be filed with the Court on the docket of In re Century 21 Department Stores LLC.,

Case No. 20-12097 (SCC); and

v. be served upon (a) the Chambers of the Honorable Shelley C. Chapman, United

States Bankruptcy Judge for the Bankruptcy Court for the Southern District of New

York, One Bowling Green, New York, NY 10004-1408; (b) attorneys for the

Debtors, Proskauer Rose LLP, 70 West Madison, Ste. 3800 Chicago, IL 60602-

4342 (Attn: Jeff J. Marwil, Esq.); Eleven Times Square, New York, New York

10036 (Attn: Lucy F. Kweskin, Esq.); (c) the United States Trustee for Region 2,

201 Varick Street, Suite 1006, New York, New York 10014 (Attn: Andrea

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Schwartz, Esq.); (d) counsel to the Committee, Jeffrey L. Cohen

([email protected]) , Lindsay H. Sklar ([email protected]) , and Brent

Weisenberg ([email protected]); and (e) counsel to the Prepetition

Agent, Julia Frost-Davies ([email protected]) and David M.

Riley ([email protected]) so as to be received no later than 4:00 p.m.

on February 5, 2021 (the “Objection Deadline”).

PLEASE TAKE FURTHER NOTICE that the Hearing may be continued or adjourned

thereafter from time to time without further notice other than an announcement of the adjourned

date or dates at the Hearing.

Dated: January 22, 2021 Respectfully submitted, New York, New York /s/ Lucy F. Kweskin

Lucy F. Kweskin Matthew A. Skrzynski PROSKAUER ROSE LLP Eleven Times Square New York, New York 10036 Telephone: (212) 969-3000 Facsimile: (212) 969-2900 Email: [email protected] Email: [email protected]

-and-

Jeff J. Marwil (admitted pro hac vice) Jordan E. Sazant (admitted pro hac vice) Brooke H. Blackwell (admitted pro hac vice) PROSKAUER ROSE LLP 70 West Madison, Suite 3800 Chicago, IL 60602-4342 Telephone: (312) 962-3550 Facsimile: (312) 962-3551 Email: [email protected] Email: [email protected] Email: [email protected]

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-and-

Peter J. Young (admitted pro hac vice) PROSKAUER ROSE LLP 2029 Century Park East, Suite 2400 Los Angeles, CA 90067 Telephone: (310) 557-2900 Facsimile: (310) 577-2193 Email: [email protected]

Attorneys for Debtors and Debtors in Possession

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Attorneys for Debtors and Debtors in Possession

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK

In re Chapter 11 CENTURY 21 DEPARTMENT STORES LLC, et al., Case No. 20-12097 (SCC)

Debtors.1 (Jointly Administered)

APPLICATION OF DEBTORS FOR ENTRY OF AN ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF BERDON LLP AS TAX PREPARER AND CONSULTANT EFFECTIVE AS OF THE PETITION DATE

The above-captioned debtors and debtors in possession (collectively, the “Debtors”) respectfully state the following in support of this application (this “Application”):

1 The Debtors in these chapter 11 cases (the “Chapter 11 Cases”), along with the last four digits of each Debtor’s federal tax identification number, as applicable, are Century 21 Department Stores LLC (4073), L.I. 2000, Inc. (9619), C21 Department Stores Holdings LLC (8952), Giftco 21 LLC (0347), Century 21 Fulton LLC (4536), C21 Philadelphia LLC (2106), Century 21 Department Stores of New Jersey, L.L.C. (1705), Century 21 Gardens Of Jersey, LLC (9882), C21 Sawgrass Blue, LLC (8286), C21 GA Blue LLC (5776), and Century Paramus Realty LLC (5033). The Debtors’ principal place of business is: 22 Cortlandt Street, 5th Floor, New York, NY 10007. 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 6 of 186

Relief Requested

1. By this Application, the Debtors seek entry of an order (the “Proposed Order”),

substantially in the form attached hereto as Exhibit A, authorizing the Debtors to employ and

retain Berdon LLP (“Berdon”) as their tax preparer and consultant, effective as of September 10,

2020, pursuant to the terms and conditions set forth in: (a) that certain engagement letter, dated

December 13, 2019, to provide 2019 tax preparation services, attached as Exhibit 1 to the

Proposed Order (the “2019 Tax Preparation Engagement Letter (A)”); (b) that certain

engagement letter, dated December 30, 2019, to provide 2019 tax preparation services, attached

as Exhibit 2 to the Proposed Order (the “2019 Tax Preparation Engagement Letter (B)”);

services, attached as Exhibit 3 to the Proposed Order (the “2020 Tax Preparation Engagement

Letter”); (d) that certain engagement letter, dated November 5, 2020, to provide tax consulting

services, attached as Exhibit 4 to the Proposed Order (the “2020 Tax Consulting Engagement

Letter”); (e) that certain engagement letter, dated November 5, 2020, to provide consulting services, attached as Exhibit 5 to the Proposed Order (the “2020 Consulting Engagement Letter”

and, collectively, with the 2019 Tax Preparation Engagement Letter (A), 2019 Tax Preparation

Engagement Letter (B), 2020 Tax Preparation Engagement Letter, 2020 Tax Consulting

Engagement Letter and 2020 Consulting Engagement Letter, as the same may be amended or

supplemented, the “Engagement Agreements”).2

2 Berdon also provided audit services with respect to the Debtors’ 401(k) plan pursuant to that certain engagement letter, dated May 18, 2020; however, on account of this work, Berdon bills a non-debtor plan administrator and is paid with funds that are not property of the Debtors’ estates. Berdon is presently negotiating a 2021 401(k) audit services engagement letter with the plan administrator.

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2. In support of this Application, the Debtors submit the declaration of John

Fitzgerald, a partner at Berdon (the “Fitzgerald Declaration”), which is attached hereto as

Exhibit B and incorporated herein by reference.

Jurisdiction and Venue

3. The United States Bankruptcy Court for the Southern District of New York (the

“Court”) has jurisdiction over this matter pursuant to 28 U.S.C. §§ 157 and 1334 and the Amended

Standing Order of Reference from the United States District Court for the Southern District of

New York, dated January 31, 2012. The Debtors confirm their consent, pursuant to rule 7008 of

the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), to the Court entering a

final order in connection with this Application to the extent that it is later determined that the

Court, absent consent of the parties, cannot enter final orders or judgments in connection herewith

consistent with Article III of the United States Constitution.

4. Venue is proper pursuant to 28 U.S.C. §§ 1408 and 1409.

5. The bases for the relief requested herein are sections 327(a) and 328(a) of title 11

of the United States Code (the “Bankruptcy Code”), Bankruptcy Rule 2014(a), and rule 2014-1 of the Local Bankruptcy Rules for the Southern District of New York (the “Local Rules”).

Background

6. On September 10, 2020 (the “Petition Date”), the Debtors each commenced with

this Court a voluntary case under chapter 11 of title 11 of the United States Code (the “Bankruptcy

Code”). The Debtors are authorized to continue to operate their business and manage their

properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code.

On September 16, 2020, the United States Trustee for Region 2 appointed an official committee

of unsecured creditors (the “Creditors’ Committee”). No trustee or examiner has been appointed

in these Chapter 11 Cases.

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7. The Debtors’ Chapter 11 Cases are being jointly administered for procedural

purposes only pursuant to Bankruptcy Rule 1015(b).

8. Additional information regarding the Debtors’ business, capital structure, and the

circumstances leading to the commencement of these Chapter 11 Cases is set forth in the

Declaration of Norman R. Veit Jr. in Support of Debtors’ Chapter 11 Petitions and First Day

Motions, 3 (the “First Day Declaration”), and the Memorandum in Support of Debtors’ Chapter

11 Petition, incorporated by reference herein (ECF Nos. 13 and 15, respectively).

Berdon’s Qualifications

9. Berdon is an accounting and financial advisory firm based in New York. Berdon

is one of the top forty largest independent accounting and business consultant firms in the United

States, with more than 400 professionals. The firm is consistently ranked by trade and consumer

publications among the nation’s top accounting and advisory firms. Berdon offers individuals and

family-owned and privately-held businesses a comprehensive set of accounting, audit, tax, and

advisory services. As such, Berdon has significant experience in tax and consulting services.

Berdon has worked with retail clients for more than fifty years. Such experience renders Berdon

well-qualified and able to provide services to the Debtors during the pendency of these Chapter 11

Cases in a cost-effective, efficient, and timely manner. Berdon’s services fulfill an important need

and are not provided by any of the Debtors’ other professionals.

10. Since 2016, Berdon has provided various audit and tax preparation professional

services to the Debtors. In providing such prepetition professional services to the Debtors, Berdon

has become familiar with the Debtors and their financial affairs, debt structure, business

3 Capitalized terms used but not defined herein shall have the respective meanings ascribed to such terms in the First Day Declaration.

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operations, and related matters. Having worked with the Debtors’ management, Berdon has

developed relevant experience and knowledge regarding the Debtors that will assist it in providing

effective and efficient services during these Chapter 11 Cases. Accordingly, Berdon is both well-

qualified and able to provide the services for the Debtors during these Chapter 11 Cases in an

efficient and timely manner.

11. The Debtors would be prejudiced if Berdon’s engagement by the Debtors pursuant

to this Application was not approved. Finding a replacement for Berdon would be expensive for

the Debtors, and would cause both delay and disruption to their efforts to maximize value.

Berdon’s services are critical to an efficient wind-down of the Debtors’ business.

Services To Be Rendered

12. Berdon’s services are needed for the Debtors to timely complete various obligations

and assist the Debtors in completing a wind-down of the Debtors’ operations. Subject to this

Court’s approval, Berdon will provide tax preparation and consulting services (“Services”) for the

Debtors in accordance with the terms and conditions set forth in each of the Engagement

Agreements, as requested by the Debtors and agreed to by Berdon, summarized as follows:

a) 2019 Tax Preparation Engagement Letter (A). Pursuant to the terms and conditions of the 2019 Tax Preparation Engagement Letter (A), Berdon agreed to prepare Debtors C21 Department Stores Holdings LLC and L.I. 2000, Inc.’s 2019 federal, state, and local income tax returns.

b) 2019 Tax Preparation Engagement Letter (B). Pursuant to the terms and conditions of the 2019 Tax Preparation Engagement Letter (B), Berdon agreed to prepare Debtor Century 21 Gardens of Jersey, LLC’s 2019 federal, state, and local income tax returns.

c) 2020 Tax Preparation Engagement Letter. Pursuant to the terms and conditions of the 2020 Tax Preparation Engagement Letter, Berdon will prepare Debtors C21 Department Stores Holdings LLC and L.I. 2000, Inc.’s 2020 federal, state, and local income tax returns.

d) 2020 Tax Consulting Engagement Letter. Pursuant to the terms and conditions of the 2020 Tax Consulting Engagement Letter, Berdon will

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provide Debtor C21 Philadelphia LLC with tax consulting services in connection with a Pennsylvania Department of Revenue sales and use tax audit for the period January 1, 2014 to June 30, 2017.

e) 2020 Consulting Engagement Letter. Pursuant to the terms and conditions of the 2020 Consulting Engagement Letter, Berdon will respond to document and information requests in connection with the Debtors’ Chapter 11 Cases.

f) Berdon will provide such other services as mutually agreed upon by Berdon and the Debtors in connection with the Debtors’ tax duties under applicable tax law, the Bankruptcy Code, the Bankruptcy Rules, the Local Rules, orders of this Court and fiduciary duties.

13. Although the Debtors have liquidated their inventory and otherwise wound down their retail operations, they remain responsible for complying with tax and other obligations. The

Debtors are required to file tax returns for the year 2020, which will be due in 2021, will need to remain available to address any issues arising from prior returns, and their Pennsylvania sales and tax use audit remains open. The Debtors have always outsourced their tax preparation to Berdon, as the Debtors did not have an in-house tax department. Berdon’s familiarity with the Debtors and their financial affairs, prior filings, debt structure, business operations and related matters will ensure the efficient completion of its services. Berdon’s services are necessary to expeditiously conclude the Debtors’ wind-down efforts.

14. Should the Debtors request additional services not covered by the Engagement

Letters, Berdon and the Debtors may enter into additional engagement letters, as is necessary, and file, for disclosure purposes, such additional engagement letters with the Court. Unless required by the Court, the Debtors and Berdon do not intend to seek separate retention orders with regard to any additional engagement letters. Instead, the Debtors propose that any additional engagement letters will be filed with the Court and served on the applicable notice parties and, absent any objections filed within ten (10) days after the filing and service of such supplemental engagement letters, Berdon’s employment shall continue as authorized pursuant to the Proposed Order.

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15. The tax preparation and consulting services that Berdon will provide to the Debtors

are necessary to the Debtors in the administration of these Chapter 11 Cases. Subject to this

Court’s approval of the application, Berdon is willing to serve as the Debtors’ tax and consulting

services provider to perform these important services on the terms set forth herein and in the

Engagement Agreements.

Professional Compensation

16. Berdon’s retention by the Debtors is conditioned upon its ability to be retained in

accordance with its terms and conditions of employment, including the proposed compensation arrangements set forth in each of the Engagement Agreements.4

17. Subject to Court approval, and in compliance with the applicable provisions of the

Bankruptcy Code, the Bankruptcy Rules, the Local Rules, and such other procedures as may be

established by order(s) of this Court, the Debtors will compensate Berdon in accordance with the

terms and conditions of each of the Engagement Agreements and as set forth herein.

18. Consistent with the terms of the 2019 Tax Preparation Engagement Letter (A), the

2019 Tax Preparation Engagement Letter (B), the 2020 Tax Preparation Engagement Letter, the

2020 Tax Consulting Engagement Letter, and the 2020 Consulting Engagement Letter, Berdon

will bill the Debtors fees that are based on the amount of professional time required and the

experience level of the professionals involved. To the extent such hourly rates are increased and

Berdon has complied with the notification procedures set forth herein, Berdon requests that, with

respect to the work to be performed after such increase, the rates listed below be deemed

automatically amended to reflect the increase. Berdon will charge the Debtors the following

4 If, in connection with any subsequent engagement letters, Berdon is retained to perform additional services at different rates, such rates will be disclosed in connection with the relevant engagement letters. As stated above, Berdon and the Debtors do not intend to seek separate retention orders with regard to any such new engagement letters, unless required by the Court.

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hourly rates for services rendered pursuant to the 2019 Tax Preparation Engagement Letter (A),

the 2019 Tax Preparation Engagement Letter (B), the 2020 Tax Preparation Engagement Letter,

the 2020 Tax Consulting Engagement Letter, and the 2020 Consulting Engagement Letter:

Professional Level Hourly Rates Partner $550-$750 Principal $425-$575 Manager $300-$475 Supervisor $240-$325 Senior $155-$230 Tax Associate $175-$240 Semi-Senior $150 Staff Accountant $140 Bookkeeper $155-185

19. Berdon shall advise the Debtors, the U.S. Trustee, and the Creditors’ Committee of any new rates should it determine to institute a rate change during these Chapter 11 Cases upon ten (10) business days’ prior written notice by filing a supplemental declaration, which shall

include a statement whether the Debtors agreed to such changes. Such changes will also be noted

on the invoices for the first time period in which a revised rate becomes effective.

20. In addition to the fees set forth above, Berdon will also bill reasonable out-of-

pocket expenses. Reasonable out-of-pocket expenses incurred and allocated costs are reflected as

additional amounts on Berdon’s bills.

21. Prior to the Petition Date, Berdon provided professional services to the Debtors. In

the ninety (90) days prior to the Petition Date, the Debtors paid Berdon approximately $283,425.00

for services performed and/or to be performed. As of the Petition Date, approximately

$288,631.00 was due and unpaid to Berdon; however, as set forth below, Berdon has agreed to

waive all prepetition claims against the Debtors should the Court approve this Application.

22. Some services incidental to the tasks to be performed by Berdon in these Chapter

11 Cases may be performed by third-party service providers, such as CCH Axcess and Suralink,

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Inc. In any such case, the third-party service provider would assist in providing services under the

supervision, and with the input, of personnel of Berdon. Berdon does not pass through to the

Debtors any fees for third-party services. If any additional fees are required for such third-party

services, the Debtors and Berdon will mutually agree in advance upon fees for those services in

writing and the third-party services will be subject to the Court’s review upon proper application.

23. Berdon has received no promises regarding compensation in these Chapter 11

Cases other than in accordance with the Bankruptcy Code and as set forth in the Fitzgerald

Declaration. Berdon has no agreement with any nonaffiliated or unrelated entity to share any

compensation earned in these Chapter 11 Cases.

Applications for Compensation

24. Berdon intends to file interim and final fee applications for the allowance of

compensation for the services rendered and reimbursement of expenses incurred consistent and in

accordance with applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local

Rules, and any applicable orders of this Court, including the Proposed Order granting this

Application (to the extent compliance is not waived), and/or any applicable guidelines issued by

the United States Trustee (collectively, the “Fee Guidelines”). Berdon has agreed to accept as

compensation such sums as may be allowed by this Court and understands that interim and final

fee awards are subject to approval by this Court.

Efforts to Avoid Duplication of Services

25. The Debtors believe that the services provided by Berdon will not duplicate or overlap with the services that other professionals will be providing to the Debtors in these Chapter

11 Cases. The Debtors will coordinate with Berdon and the Debtors’ other professionals to minimize unnecessary duplication of efforts among the Debtors’ professionals.

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Berdon’s Disinterestedness

26. As set forth in the Fitzgerald Declaration, to the best of the Debtors’ knowledge,

Berdon is a “disinterested person” as that term is defined in section 101(14) of the Bankruptcy

Code, as modified by section 1107(b) of the Bankruptcy Code.

27. As of the Petition Date, Berdon held a prepetition claim against the Debtors in the

amount of approximately $288,631.00 for unpaid fees and/or expenses relating to services

performed prior to the Petition Date, as reflected in two proofs of claim Berdon submitted in these

Chapter 11 Cases. As set forth in the Fitzgerald Declaration, upon this Court’s entry of an order

approving Berdon’s retention, Berdon has agreed to withdraw all proofs of claim and waive any

and all entitlement to make a prepetition claim against the Debtors with respect to any amounts

that are owed for services rendered prior to the Petition Date.5 The Debtors respectfully submit that as a result of this waiver, Berdon will hold no prepetition claim against the Debtors when it is retained and, therefore, will not be a prepetition creditor of the Debtors.6

28. Further, to the best of the Debtors’ knowledge, except as set forth in the Fitzgerald

Declaration: (a) neither Berdon, nor any partner, principal, or managing director of Berdon that is

anticipated to provide the services for which Berdon is to be retained holds any interest adverse to

the Debtors; and (b) Berdon has no relationship to the Debtors, their significant creditors, certain

other significant parties in interest, or to the attorneys that are known to be assisting the Debtors

in these Chapter 11 Cases, except as stated herein or in any attachment hereto; and (c) there is no

connection between the personnel of Berdon and the United States Bankruptcy Judge presiding in

5 If the Application is denied, Berdon’s rights to assert a prepetition claim as timely-filed have been reserved. 6 To the extent that Berdon discovers it was owed more than the amount reflected in this Application, upon this Court’s entry of an order approving Berdon’s retention, Berdon will also waive its claim for any incremental amounts.

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these Chapter 11 Cases, the U.S. Trustee for Region 2, the Assistant U.S. Trustee for the Southern

District of New York, or the attorneys therefor assigned to these Chapter 11 Cases.

29. As set forth in the Fitzgerald Declaration, if any new material facts or relationships

are discovered or arise, Berdon will promptly file a supplemental disclosure with this Court.

Basis for Relief

30. The Debtors submit that the retention of Berdon under the terms described herein

is appropriate under sections 327(a), 328(a), and 1107(b) of the Bankruptcy Code. Section 328(a)

of the Bankruptcy Code provides, in relevant part, that a debtor in possession, “with the court’s

approval, may employ or authorize the employment of a professional person under section 327 . .

. on any reasonable terms and conditions of employment, including on a retainer, on an hourly

basis, on a fixed or percentage fee basis, or on a contingent fee basis.” 11 U.S.C. § 328(a). Section

327(a) of the Bankruptcy Code, in turn, authorizes a debtor in possession to employ professionals

that “do not hold or represent an interest adverse to the estate, and that are disinterested persons.”

11 U.S.C. § 327(a). Section 1107(b) of the Bankruptcy Code provides that “a person is not

disqualified for employment under section 327 of [the Bankruptcy Code] by a debtor in possession

solely because of such person’s employment by or representation of the debtor before the

commencement of the case.” 11 U.S.C. § 1107(b).

31. Section 328 of the Bankruptcy Code permits the compensation of professionals,

including investment bankers and financial advisors, on flexible terms that reflect the nature of

their services and market conditions. As the United States Court of Appeals for the Fifth Circuit

recognized in Donaldson Lufkin & Jenrette Sec.’s Corp. v. Nat’l Gypsum Co. (In re Nat’l Gypsum

Co.), 123 F.3d 861 (5th Cir. 1997):

Prior to 1978 the most able professionals were often unwilling to work for bankruptcy estates where their compensation would be subject to the uncertainties of what a judge thought the work was 11

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worth after it had been done. That uncertainty continues under the present § 330 of the Bankruptcy Code, which provides that the court award to professional consultants “reasonable compensation” based on relevant factors of time and comparable costs, etc. Under present § 328 the professional may avoid that uncertainty by obtaining court approval of compensation agreed to with the trustee (or debtor or committee).

123 F.3d at 862 (footnote omitted).

32. For the reasons set forth in the Fitzgerald Declaration, Berdon does not “hold or

represent an interest adverse to the estate.” Moreover, Berdon is a “disinterested person” within

the meaning of section 101(14) of the Bankruptcy Code.

33. Bankruptcy Rule 2014 requires that an application for retention include:

[S]pecific facts showing the necessity for the employment, the name of the [firm] to be employed, the reasons for the selection, the professional services to be rendered, any proposed arrangement for compensation, and, to the best of the applicant’s knowledge, all of the [firm’s] connections with the debtor, creditors, any other party in interest, their respective attorneys and accountants, the United States trustee, or any person employed in the office of the United States trustee.

Fed. R. Bankr. P. 2014(a). Additionally, Bankruptcy Local Rule 2014-1 requires an entity seeking

approval of employment under section 327(a) of the Bankruptcy Code to file a motion, supporting

affidavit, and proposed order. All of those requirements have been satisfied by this Application,

the Fitzgerald Declaration, and the Proposed Order attached hereto as Exhibit A.

34. Furthermore, section 1107(b) of the Bankruptcy Code provides that “a person is not

disqualified for employment under section 327 of this title by a debtor in possession solely because

of such person’s employment by or representation of the debtor before the commencement of the

case.” 11 U.S.C. § 1107(b). Berdon’s prepetition relationship with the Debtors, therefore, does

not preclude Berdon’s retention as the Debtors’ postpetition tax preparation and consulting

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services provider. Berdon’s waiver of its prepetition claim as set forth herein and in the Fitzgerald

Declaration and the Proposed Order ensures that Berdon is not a creditor of the Debtors.

Relief as of the Petition Date is Appropriate

35. Berdon has provided certain, though minimal, postpetition services to the Debtors

in advance of approval of this Application in anticipation that its retention would be approved

effective as of the Petition Date. Berdon submits that these circumstances are of a nature

warranting retroactive approval. More specifically, Berdon has provided, and will continue to provide, subject to approval of this Application and pursuant to the Engagement Letters, valuable services to the Debtors. To the best of the Debtors’ knowledge, approval of such relief will not prejudice any parties in interest, because, among other things, the services provided by Berdon

will assist the Debtors in complying with their taxation requirements and reporting obligations,

which is in the best interest of the Debtors’ estates and their creditor constituencies. Accordingly,

the Debtors respectfully request that Berdon’s retention be made effective as of September 10,

2020, so that Berdon may be compensated for the services it has provided before this Application

is heard by the Court.

Motion Practice

36. This Application includes citations to the applicable rules and statutory authorities

upon which the relief requested herein is predicated and a discussion of its application to this

Application. Accordingly, the Debtors submit that this Application satisfies Local Rule 9013-1(a).

Notice

37. Notice of this Application has been provided to (i) counsel to the United States

Trustee for Region 2 (by hand and at [email protected]) ; (ii) counsel to the Creditors’

Committee, Jeffrey Cohen ([email protected]) and Brent Weisenberg

([email protected]); (iii) the United States Attorney’s Office for the Southern

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District of New York; (iv) counsel to the Prepetition Agent, Julia Frost-Davies (julia.frost-

[email protected]) and David Riley ([email protected]); and (v) any party

that has requested notice pursuant to Bankruptcy Rule 2002. In light of the nature of the relief requested, the Debtors submit that no other or further notice is required.

No Prior Request

38. No prior request for the relief sought in this Application has been made to this or

any other court.

WHEREFORE, the Debtors respectfully request entry of the Proposed Order granting the

relief requested herein and such other and further relief as is just.

Dated: January 22, 2021 New York, New York

CENTURY 21 DEPARTMENT STORES LLC (for itself and on behalf of its affiliates as debtors and debtors in possession)

/s/ Norman R. Veit Jr. Norman R. Veit Jr. Chief Financial Officer and Chief Information Officer, Century 21 Department Stores LLC

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Exhibit A

[Proposed Order] 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 20 of 186

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK

In re Chapter 11 CENTURY 21 DEPARTMENT STORES LLC, et al., Case No. 20-12097 (SCC)

Debtors.1 (Jointly Administered)

ORDER AUTHORIZING THE DEBTORS TO EMPLOY AND RETAIN BERDON LLP AS TAX PREPARER AND CONSULTANT EFFECTIVE AS OF SEPTEMBER 10, 2020

Upon the application (the “Application”)2 of the above-captioned debtors and debtors in

possession (collectively, the “Debtors”) for entry of an order (this “Order”) authorizing the

Debtors to employ and retain Berdon LLP (“Berdon”) as their tax preparer and consultant, effective as of September 10, 2020, pursuant to the terms and conditions set forth in each of the

Engagement Agreements, attached hereto as Exhibit 1 through Exhibit 5, as more fully set forth

in the Application; and upon the Declaration of John Fitzgerald in Support of the Application of

Debtors Authorizing the Debtors to Employ and Retain Berdon LLP as Tax Preparer and

Consultant, Effective as of September 10, 2020 (the “Fitzgerald Declaration”); and this Court

having jurisdiction over this matter pursuant to 28 U.S.C. §§ 157(a)-(b) and 1334(b) and the

Amended Standing Order of Reference from the United States District Court for the Southern

District of New York, dated January 31, 2012, as a core proceeding pursuant to 28 U.S.C. § 157(b)

that this Court may decide by a final order consistent with Article III of the United States

1 The Debtors in these chapter 11 cases (the “Chapter 11 Cases”), along with the last four digits of each Debtor’s federal tax identification number, as applicable, are Century 21 Department Stores LLC (4073), L.I. 2000, Inc. (9619), C21 Department Stores Holdings LLC (8952), Giftco 21 LLC (0347), Century 21 Fulton LLC (4536), C21 Philadelphia LLC (2106), Century 21 Department Stores of New Jersey, L.L.C. (1705), Century 21 Gardens Of Jersey, LLC (9882), C21 Sawgrass Blue, LLC (8286), C21 GA Blue LLC (5776), and Century Paramus Realty LLC (5033). The Debtors’ principal place of business is: 22 Cortlandt Street, 5th Floor, New York, NY 10007. 2 Capitalized terms used but not otherwise defined herein shall have the meanings set forth in the Application. 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 21 of 186

Constitution; and this Court having found that venue in this district is proper pursuant to 28 U.S.C.

§§ 1408 and 1409; and this Court having found that the Debtors’ notice of the Application and the

hearing thereon were appropriate and that no other notice thereof need be provided; and it

appearing that Berdon does not hold or represent an adverse interest to the Debtors or their estates, that it is disinterested under section 101(14) of the Bankruptcy Code, and that its retention is necessary and in the best interest of the Debtors’ estates; and good and sufficient cause appearing;

now therefore, it is HEREBY ORDERED THAT:

1. The Application is granted as set forth herein.

2. The Debtors are authorized, pursuant to sections 327(a) and 328(a) of the

Bankruptcy Code, Bankruptcy Rule 2014, and Local Rule 2014-1, to employ and retain Berdon

effective as of September 10, 2020, and Berdon is authorized to provide the following services, subject to the provisions of this order:

(a) Berdon will prepare Debtors C21 Department Stores Holdings LLC and L.I. 2000, Inc.’s 2019 and 2020 federal, state, and local income tax returns.

(b) Berdon will prepare Debtor Century 21 Gardens of Jersey, LLC’s 2019 federal, state, and local income tax returns.

(c) Berdon will provide Debtor C21 Philadelphia LLC with tax consulting services in connection with the Pennsylvania Department of Revenue sales and use tax audit for the period January 1, 2014 to June 30, 2017.

(d) Berdon will respond to documentation and informational requests in connection with the Debtors’ Chapter 11 Cases.

(e) Berdon will provide such other services as mutually agreed upon by the Berdon and the Debtors in connection with the Debtors’ obligations under applicable tax law, the Bankruptcy Code, Bankruptcy Rules, Local Rules, Orders of this Court and fiduciary duties.

3. To the extent the Debtors and Berdon enter into any additional engagement letter(s) for the provision of services not set forth herein, the Debtors will file such engagement letter(s) with the Court and serve such engagement letter(s) upon the U.S. Trustee, the Creditors’

2 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 22 of 186

Committee and any other applicable notice parties. To the extent any party objects, within ten (10)

days of such new engagement letter(s) being served, to the additional services to be provided by

Berdon, the Debtors will promptly schedule a hearing before the Court. If no objections are timely

served with respect to such new engagement letters, all additional services reflected therein will

be subject to the provisions of this Order.

4. Notwithstanding anything to the contrary contained in the Application,

Engagement Agreements, or any exhibits thereto, during the course of the Chapter 11 Cases,

Berdon will only seek reimbursement of actual and necessary expenses.

5. Notwithstanding anything to the contrary contained in the Application,

Engagement Agreements, or any exhibits thereto, during the course of the Chapter 11 Cases, the

Debtors shall not be responsible for compensating fees or reimbursing expenses on account of any

non-Debtor entities, and Berdon shall (a) not invoice the Debtors for any fees or expenses

applicable to an entity that is not a Debtor entity and (b) to the extent that a fee or expense applies

simultaneously to a Debtor and non-Debtor entity, denote on the applicable invoice the proportion

of such fee or expense allocable to each Debtor and non-Debtor entity.

6. Upon entry of this Order, Berdon shall be deemed to have waived all entitlement to

assert, maintain, or collect on any prepetition claim Berdon has or may have had against the

Debtors in these Chapter 11 Cases, and Berdon shall promptly withdraw any proofs of claim it has

submitted in these Chapter 11 Cases.

7. Prior to commencing work for services identified as outside the scope of services

in the Engagement Agreements, Berdon shall notify Debtors of such increased scope, the

applicable rates for such services, and a good faith estimate of the aggregate cost, and shall obtain

the Debtors’ written consent to commence such work.

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8. Prior to any increases in Berdon’s rates for providing services in these Chapter 11

cases, Berdon shall file a supplemental declaration with this Court and provide ten (10) business

days’ notice to the Debtors, the Creditors’ Committee and the U.S. Trustee. The supplemental

declaration shall explain the basis for the requested rate increases in accordance with section

330(a)(3)(F) of the Bankruptcy Code and state whether the Debtors have consented to the rate

increase. Such changes will also be noted on the invoices for the first time period in which a

revised rate becomes effective. The U.S. Trustee retains all rights to object to any rate increase

on all grounds including the reasonableness standard provided for in section 330 of the Bankruptcy

Code and all rates and rate increases are subject to review by this Court.

9. Berdon shall follow the applicable provisions of the Bankruptcy Code, the

Bankruptcy Rules, and the Local Rules regarding limitations on reimbursement of expenses.

10. To the extent there is any inconsistency between the terms of the Engagement

Agreement, the Application, the Fitzgerald Declaration, the Veit Declaration and this Order, the terms of this Order shall govern.

11. Berdon shall use its reasonable efforts to avoid any unnecessary duplication of services provided by any retained professionals in these Chapter 11 Cases.

12. Berdon shall disclose any and all facts that may have a bearing on whether the firm, its affiliates, and/or any individuals working on the engagement hold or represent any interest adverse to the Debtors, their creditors, or other parties in interest, by reason of any direct or indirect

relationship to, connection with, or interest in, the Debtors, or for any other reason. The obligation

to disclose identified in the foregoing sentence is a continuing obligation.

13. Notwithstanding Bankruptcy Rule 6004(h) or otherwise, this Order shall be

immediately effective and enforceable upon its entry.

4 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 24 of 186

14. The Debtors are authorized to take all actions necessary to effectuate the relief

granted pursuant to this Order in accordance with the Application.

15. To the extent the Application or Engagement Agreements are inconsistent with this

Order, the terms of this Order shall govern.

16. Notwithstanding any provision to the contrary in the Engagement Agreements, any

dispute relating to the services provided by Berdon shall be referred to arbitration consistent with

the terms of the Engagement Agreements only to the extent that this Court does not have, retain

or exercise jurisdiction over the dispute, and 28 U.S.C. § 1334(e)(2) shall govern the form for resolving fee disputes.

17. Notwithstanding anything in the Application or the Engagement Agreements to the contrary, for the avoidance of doubt, the Bankruptcy Court shall have exclusive jurisdiction over any and all matters under or in connection with Berdon’s engagement by the Debtors on behalf of the Debtors and the Engagement Agreements.

Dated: ______, 2021 THE HONORABLE SHELLEY C. CHAPMAN New York, New York UNITED STATES BANKRUPTCY JUDGE

5 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 25 of 186

Exhibit 1 (to Order)

[2019 Tax Preparation Engagement Letter (A)]

20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 26 of 186

ACCOUNTANTS BER ON AND ADVISORS 111

December 13, 2019

Century 21 Inc. 22 Cortlandt Street New York, NY 10007

Attn: Raymond Gindi Ezra Sultan Norm Veit

Dear Gentlemen:

We are pleased to have the opportunity to work with you on your tax needs. This letter is to confirm our understanding of the terms of our engagement and the nature and limitations of the services we will provide.

Tax Return Preparation

We will prepare the income tax returns as listed on the attached Schedule A for the 2019 tax year.

We will prepare all necessary 2019 federal, state and local income tax returns based on the information made available to us. Our preparation of these tax returns will be based solely on the information you provide or make available to us. To the extent you make your banking and investment records available to us, we will utilize those records without verification. Transactions and events not contained in these records must be provided to us by you or your agents; this information will be accepted without verification. All information necessary to complete preparation of the income tax returns must be received by Berdon no later than 3 weeks prior to the applicable due date of the income tax returns in order to ensure timely completion of those returns.

Because of their special purpose, nature and format, income tax returns do not constitute financial statements prepared in accordance with generally accepted accounting principles. The tax returns will be used only for income tax purposes and will not be used as a substitute for financial statements. Tax return preparation services do not constitute accounting or auditing services, and are not designed to disclose defalcations or other irregularities, should any exist. You will have the final responsibility for the income tax returns and, therefore, we recommend you review them carefully before signing and filing them. Please bring any questionable items or omissions to our attention. ·

You further agree that any advice, recommendations, information, or work product provided to you by Berdon LLP in connection with our engagement are for your sole use and may not be relied upon by any third party.

~ R Tl.AG' BERDON LLP I 360 Madison Avenue,NewYork, NY 10017 · 212.832.0400 I One Jericho Plaza,Jericho, NY 11 753 · 516.931.3100 I BERDONLLP.com a 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 27 of 186

ACCOUNTANTS BERDO. N AND ADVISORS™

Century 21 Inc. -2- December 13, 2019

We will prepare income tax projections and advise you on tax changes, problem areas and planning. We ask you to inform us of any changes in status, transactions you plan, or business undertakings that you contemplate, so that we may best advise you.

If the taxing authorities permit you to authorize us to discuss, on a limited basis, aspects of the returns for one year after the due date of the returns, your consent to such a discussion is evidenced by checking a box on the returns. Unless you tell us otherwise, we will check that box authorizing the taxing authorities to discuss your returns with us.

Please note that if the Company (and/or its subsidiaries) has a taxable presence (for example, hires employees, rents or owns property, stores inventory or generates revenue) in a state for which a tax return was not filed in the previous tax year, it may be subject to city/state income or franchise tax in that state, depending on the circumstances. It is the Company's obligation to notify Berdon LLP if assistance is needed to determine whether the Company (and/or its subsidiaries) is liable for state income or franchise tax or has a filing requirement in states for which a tax return was not filed in the previous tax year.

Foreign Accounting

We ask that you carefully consider the information detailed in this section. You are solely responsible to advise us of the existence of any of these foreign accounting situations. As detailed below, there are significant penalties for noncompliance.

U.S. citizens, U.S. tax residents and U.S. entities (including corporations, partnerships, trusts and estates) who have a financial interest in, or signature or other authority over, any "financial accounts" in a foreign country are required to make a separate filing if the aggregate value of these accounts exceeds $10,000 at any time during the year. Filing requirements also apply to those with direct or indirect control over a foreign or domestic entity with foreign financial accounts, even if the taxpayer does not have foreign financial accounts of its own. Foreign "financial accounts" include a wide variety of items, such as bank accounts, mutual funds, life insurance, credit cards, non-U.S. qualified retirement plans, securities or brokerage accounts, and/or interests in partnerships, trusts or other pass-through entities having foreign accounts in which the U.S. person has a greater than 50% interest.

Because persons with a financial interest and persons with signature authority are required to submit filings, a single account can require multiple filings. For example, a U.S. corporate owned foreign account would require filings by the U.S. corporation and by the U.S. individual corporate officers with signature authority. 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 28 of 186

ACCOUNTANTS BERDON AND ADVISORS ...

Century 21 Inc. -3- December 13, 2019

The filing date is April 15, 2020, but the time for filing can be extended for six months. There are potential severe civil and criminal penalties if noncompliance with these filing requirements occurs.

U.S. citizens and U.S. residents who have equity interests in non-U.S. entities (e.g., partnerships, corporations, etc.) may be required to file certain information reports with their U.S. tax return. There are significant penalties for not properly reporting this information on your tax return. It is imperative that this information be disclosed prior to the preparation of your income tax return so that a determination can be made if these disclosure forms are required. In the event that you fail to advise Berdon LLP of the existence of these relationships, you hereby agree that Berdon LLP will not be legally responsible for any adverse consequences for failure to disclose and/or file these disclosure forms with any of your income tax returns.

We are able to assist you in the preparation of these foreign filings, if you request. These services are beyond the scope of normal tax return preparation and can result in an additional fee. Fees for preparing these filings, and any related advice, will be based on the time required for work performed, the number of filings prepared, the complexity ofany technical issues addressed, and the impact of any impending deadlines, plus out-of-pocket expenses. If you have any questions concerning your filing obligations, you should contact us as soon as possible, and provide us with all requested information.

Our fees for these services will be based on our standard hourly rates in effect at the time work is performed, as they relate to the individuals performing the services, plus out-of-pocket expenses, including travel, processing fees, etc. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your engagement. All matters related to any new tax legislation or regulations will be accounted for and billed separately.

In accordance with our firm policies, work may be suspended if your account becomes 60 days or more overdue, and will not be resumed until your account is paid in full. If we elect to terminate our services for nonpayment, our engagement will be deemed to have been concluded upon our providing you written notification of termination, even if we have not completed our work or issued a return. You will be obligated to compensate us for all time expended and to reimburse us for all out-of-pocket expenditures through the date of termination.

Administrative Items

In the event we are requested or authorized by you or are required by government regulation, subpoena, or other legal process to produce our documents or our personnel as witnesses with respect to our engagement for you, you will, so long as we are not a party to the proceeding in 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 29 of 186

ACCOUNTANTS BERDON AND ADVISORS™

Century 21 Inc. -4- December 13, 2019

which the information is sought, reimburse us for our professional time and expenses as well as the fees and expenses of our counsel, incurred in responding to such requests.

We encourage use of our portal for delivery of electronic copies of your tax documents, as our practice is to run a paperless office. If you send original documents in connection with the performance of our services, our practice is to scan and destroy all hard copy materials, but we will maintain electronic copies for seven years, as explained in the retention paragraph in this letter. Electronic copies will be provided upon request, prior to the seven-year retention period expiration explained in the retention paragraph.

We will retain copies of your tax returns and the work papers we created to prepare the returns for a period of seven years. Should you terminate your relationship with our firm, we will retain our copies of your tax returns and the associated work papers for a period of seven years from the date of termination.

Our tax services engagement ends on delivery of the tax returns. Any follow-up services, such as representing you in a tax audit that might be required, will be a separate, new engagement. The terms and conditions of that new engagement will be governed by a new, specific engagement letter for that service.

We may, from time to time and depending on the circumstances, use third-party service providers in serving your account. We may share confidential information about you with these service providers, but remain committed to maintaining the confidentiality and security of your information. Accordingly, we maintain internal policies, procedures, and safeguards to protect the confidentiality of your personal information. In addition, we will secure confidentiality agreements with all service providers to maintain the confidentiality of your information and we will take reasonable precautions to determine that they have appropriate procedures in place to prevent the unauthorized release of your confidential information to others. In the event that we are unable to secure an appropriate confidentiality agreement, you will be asked to provide your consent prior to sharing of your confidential information with the third-party service provider. Furthermore, we will remain responsible for the work provided by any such third party service provider.

If Berdan provides any attest (audit, review, etc.) services for the Company and/or its related entities ( collectively, the "Entities"), those Entities will be responsible for maintaining their respective accounting records, including those records given to Berdan related to the attest and tax preparation services, as well as for maintaining copies of work product produced by Berdan which will be provided to the respective Entities, such as depreciation schedules, adjusting journal entries, tax return copies, financial statements, etc. If any work product is provided using the Berdan portal, that work product will be available for 180 days after the initial posting date and removed thereafter in accordance with our professional standards. 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 30 of 186

ACCOUNTANTS BERDON AND ADVISORS™

Century 21 Inc. -5- December 13, 2019

While we do not expect there to be any problems whatsoever with our relationship, misunderstandings can occur. We believe that most disagreements can be resolved to mutual satisfaction in a friendly, nonthreatening environment. Therefore, any controversy or claim ("dispute") arising out of or relating to this engagement, the services provided thereunder, or any other services provided by or on behalf of Berdon LLP or any of its subcontractors or agents to you or at your request (including any dispute involving any person or entity for whose benefit the services in question are or were provided), shall be resolved in accordance with the dispute resolution procedures set forth in Exhibit 1, which constitute the sole methodologies for the resolution of all such disputes. If any of these provisions are determined to be invalid or unenforceable, the remaining provisions shall remain in effect and binding on the parties to the fullest extent permitted by law.

Any dispute relating in any way to this engagement will be governed by the laws of the State of New York, without giving effect to any provisions relating to conflict of laws that would require the laws of another jurisdiction to apply.

Our liability relating to the performance of the services rendered under this letter is limited solely to direct damage sustained by the Company. In no event shall we be liable for the consequential, special, incidental or punitive loss, damage or expense caused to the Company or to any third party (including without limitation, lost profits, opportunity costs, etc.). Notwithstanding the foregoing, our maximum liability relating to services rendered under this letter (regardless of form of action, whether in contract, negligence or otherwise) shall be limited to the fees received by us for this engagement. The provisions set forth in this paragraph shall survive the completion of the engagement.

Berdon LLP may communicate with the Company by electronic mail or otherwise transmit documents in electronic form during the course of this engagement. The Company accepts the inherent risks of these forms of communication {including the security risks of interception of or unauthorized access to such communications, the risks of corruption of such communications and the risks of viruses or other harmful devices) and agrees that it may rely only upon a final version of a document or other communication that Berdon LLP transmits to you.

This engagement letter may be executed in one or more counterparts, each of which is an original, but, taken together, constituting one and the same engagement letter. A copy of the signature shall be deemed as an acceptance of the terms of this engagement.

This engagement letter should be signed and returned to our office within 30 days of receipt. If not received within the 30 days, we reserve the right to not allocate personnel or other resources to your engagement as originally contemplated in this letter and/or terminate the services contemplated in this letter. 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 31 of 186

ACCOUNTANTS BERD N AND ADVISORS,..

Century 21 Inc. -6- December 13, 2019

For us to begin the work, please sign a copy of this letter as indicated below and return it to us. If you have any questions, please call me at (212) 331-7411. We look forward to serving you.

Very truly yours,

BERDONLLP By:(),,< :i~✓,f ~hn Fitzgeral

ACKNOWLEDGED:

By~l ~= Raymondindi 41. Chief Executiv~ficer

:::e:~ Norm Veit Chief Information Officer and Chief Financial Officer

Date: -----"'---11'---=--+,-=----=------1/2_1,J~ 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 32 of 186

·N ACCOUNTANTS BERDO AND ADVISORS™

SCHEDULE OF ENTITIES

Century 21, Inc. C21 Department Stores Holdings, LLC L.I. 2000, Inc. 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 33 of 186

ACCOUNTANTS BERDON AND ADVISORS™

EXHIBIT 1

MEDIATION

Any dispute arising out of or relating to this engagement, or breach thereof, shall first be submitted for good faith mediation administered by the American Arbitration Association (AAA) under its Mediation Rules. The parties agree to discuss their differences in good faith and to attempt, with facilitation by the mediator, to reach a consensual resolution of the dispute. The mediation shall be treated as a settlement discussion and shall be confidential. The mediator may not testify for any party in any later proceeding related to the dispute. No recording or transcript shall be made of the mediation proceeding. Each party shall bear its own costs in the mediation. Absent an agreement to the contrary, the fees and expenses of the mediator shall be shared equally by the parties.

Mediation shall take place at a place to be designated by the parties in New York, New York.

ARBITRATION

If the matter is not resolved by mediation within 60 days of its submission to the mediator, then the parties shall submit the dispute for arbitration administered by the AAA under its Professional Accounting and Related Services Dispute Resolution Rules (the "Rules").

The arbitration will be conducted before a single arbitrator selected from the AAA' s Panel of Accounting Professionals and Attorneys and shall take place in New York, New York. The arbitrator shall be a fit and impartial person and shall have at least ten (10) years' experience in commercial litigation, accounting or a similar field connected to the subject matter of the dispute. The arbitrator, with the aforementioned requisite qualifications, shall be selected pursuant to Section 13 of the Rules.

The arbitrator shall issue its final award in a written and reasoned decision to be provided to each party. In its decision, the arbitrator will declare one party the prevailing party. The arbitrator shall have the power to award all reasonable legal fees associated with the arbitration and prior mediation. The arbitrator shall have no authority to award nonmonetary or equitable relief of any sort. The arbitrator shall not have authority to award damages that are punitive in nature, or that are not measured by the prevailing party's actual compensatory loss.

Any discovery sought in connection with the arbitration must be expressly approved by the arbitrator only upon a showing of substantial need by the party seeking discovery.

All aspects of the arbitration shall be treated as confidential. The parties and the arbitrator may disclose the existence, content or result of the arbitration only as expressly provided by the Rules.

The award reached as a result of the arbitration will be binding on the parties and confirmation of the arbitration award may be sought in any court having jurisdiction.

In applying the terms of this engagement letter, the arbitrator shall apply the laws of the State of New York. 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 34 of 186

Exhibit 2 (to Order)

[2019 Tax Preparation Engagement Letter (B)]

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Exhibit 3 (to Order)

[2020 Tax Preparation Engagement Letter]

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January 21, 2021 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 52 of 186 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 53 of 186 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 54 of 186

Exhibit 4 (to Order)

[2020 Tax Consulting Engagement Letter]

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January 21, 2021 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 58 of 186 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 59 of 186

Exhibit 5 (to Order)

[2020 Consulting Engagement Letter]

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January 21, 2021 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 64 of 186 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 65 of 186 20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 66 of 186

Exhibit B

[Fitzgerald Declaration]

20-12097-scc Doc 505 Filed 01/22/21 Entered 01/22/21 18:51:52 Main Document Pg 67 of 186

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK

In re Chapter 11 CENTURY 21 DEPARTMENT STORES LLC, et al., Case No. 20-12097 (SCC)

Debtors.1 (Jointly Administered)

DECLARATION OF JOHN FITZGERALD IN SUPPORT OF APPLICATION OF DEBTORS FOR ENTRY OF AN ORDER AUTHORIZING THE DEBTORS TO EMPLOY AND RETAIN BERDON LLP AS TAX PREPARER AND CONSULTANT EFFECTIVE AS OF SEPTEMBER 10, 2020

I, John Fitzgerald, under penalty of perjury, declare as follows:

1. I am a partner of the firm of Berdon LLP (“Berdon”), which has an office at 360

Madison Avenue, New York, NY 10017. I am duly authorized to make and submit this declaration

(the “Declaration”) on behalf of Berdon, as tax preparer and consultant for Century 21 Department

Stores LLC and its debtor affiliates, as debtors and debtors in possession in the above-captioned

Chapter 11 Cases (collectively, the “Debtors”), in support of the Application of Debtors for Entry of an Order Authorizing the Debtors to Employ and Retain Berdon LLP as Tax Preparer and

Consultant, Effective as of September 10, 2020 (the “Application”).2

2. The Debtors seek to retain Berdon pursuant to the terms and conditions set forth in:

(a) that certain engagement letter, dated December 13, 2019, to provide 2019 tax preparation

1 The Debtors in these chapter 11 cases (the “Chapter 11 Cases”), along with the last four digits of each Debtor’s federal tax identification number, as applicable, are Century 21 Department Stores LLC (4073), L.I. 2000, Inc. (9619), C21 Department Stores Holdings LLC (8952), Giftco 21 LLC (0347), Century 21 Fulton LLC (4536), C21 Philadelphia LLC (2106), Century 21 Department Stores of New Jersey, L.L.C. (1705), Century 21 Gardens Of Jersey, LLC (9882), C21 Sawgrass Blue, LLC (8286), C21 GA Blue LLC (5776), and Century Paramus Realty LLC (5033). The Debtors’ principal place of business is: 22 Cortlandt Street, 5th Floor, New York, NY 10007. 2 Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to them in the Application.

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services, attached as Exhibit 1 to the Proposed Order (the “2019 Tax Preparation Engagement

Letter (A)”); (b) that certain engagement letter, dated December 30, 2019, to provide 2019 tax

preparation services, attached as Exhibit 2 to the Proposed Order (the “2019 Tax Preparation

Engagement Letter (B)”); (c) that certain engagement letter dated November 5, 2020, to provide

2020 tax preparation services, attached as Exhibit 3 to the Proposed Order (the “2020 Tax

Preparation Engagement Letter”); (d) that certain engagement letter, dated November 5, 2020,

to provide tax consulting services, attached as Exhibit 4 to the Proposed Order (the “2020 Tax

Consulting Engagement Letter”); (e) that certain engagement letter, dated November 5, 2020, to

provide consulting services, attached as Exhibit 5 to the Proposed Order (the “2020 Consulting

Engagement Letter” and, collectively, with the 2019 Tax Preparation Engagement Letter (A),

2019 Tax Preparation Engagement Letter (B), 2020 Tax Preparation Engagement Letter, 2020 Tax

Consulting Engagement Letter and 2020 Consulting Engagement Letter, as the same may be

amended or supplemented, the “Engagement Agreements”).3

3. The statements set forth in this Declaration are based upon my personal knowledge, information and belief, and/or client matter records kept in the ordinary course of business that

were reviewed by me or other personnel of Berdon.

Berdon’s Qualifications

4. Berdon is an accounting and financial advisory firm based in New York. Berdon

is one of the top forty largest independent accounting and business consultant firms in the United

States, with more than 400 professionals. The firm is consistently ranked by trade and consumer

3 Berdon also provided audit services with respect to the Debtors’ 401(k) plan pursuant to that certain engagement letter, dated May 18, 2020; however, on account of this work, Berdon bills a non-debtor plan administrator and is paid with funds that are not property of the Debtors’ estates. Berdon is presently negotiating a 2021 401(k) audit services engagement letter with the plan administrator. A copy of the 401(k) audit services letters will be made available upon request.

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publications among the nation’s top accounting and advisory firms. Berdon offers individuals and

family-owned and privately-held businesses a comprehensive set of accounting, audit, tax, and

advisory services. Berdon has worked with retail clients for more than fifty years. As such, Berdon

has significant experience in tax and consulting services. Such experience renders Berdon well-

qualified and able to provide services to the Debtors during the pendency of these Chapter 11

Cases in a cost-effective, efficient, and timely manner. Berdon’s services fulfill an important need

and are not provided by any of the Debtors’ other professionals.

5. Since 2016, Berdon has provided various audit and tax preparation professional

services to the Debtors. In providing such prepetition professional services to the Debtors, Berdon

has become familiar with the Debtors and their financial affairs, debt structure, business

operations, and related matters. Having worked with the Debtors’ management, Berdon has

developed relevant experience and knowledge regarding the Debtors that will assist it in providing

effective and efficient services during these Chapter 11 Cases. Accordingly, Berdon is both well-

qualified and able to provide the services for the Debtors during these Chapter 11 Cases in an

efficient and timely manner.

6. Berdon does not have a global operation or affiliated entities, but it does have

single-member affiliates. Berdon’s single-member affiliates consist of Berdon Fund Services

LLC, an outsourced CFO and fund services company, Berdon Claims Administration LLC, which

is currently inactive, and Berdon Technology Services, LLC, which provides technology

consulting. Berdon’s single-member affiliates will not perform any services for the Debtors.

Berdon’s Disinterestedness

7. As of the Petition Date, Berdon held a prepetition claim against the Debtors in the

amount of approximately $288,631.00 for unpaid fees and/or expenses relating to services

performed prior to the Petition Date. Berdon filed two proofs of claim for unpaid prepetition 3

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services, but agrees, upon this Court’s entry of an order approving Berdon’s retention, to withdraw

those proofs of claim and waive any and all entitlement to assert a prepetition claim against the

Debtors with respect to any amounts that are owed for services rendered prior to the Petition Date.4

Berdon respectfully submits that as a result of this waiver, Berdon will hold no prepetition claim against the Debtors when it is retained and, therefore, will not be a prepetition creditor of the

Debtors.5

8. Subject to the foregoing, to the best of my information, knowledge, and belief based

on reasonable inquiry: (a) neither I, Berdon, nor any partner, principal, or managing partner of

Berdon (as applicable, the “Partners,” the “Principals,” and the “Managing Partners”) that is anticipated to provide the services for which Berdon is to be retained, holds any interest adverse to the Debtors; and (b) Berdon has no relationship to the Debtors, their significant creditors, certain other significant parties in interest, or to the attorneys that are known to be assisting the Debtors in these Chapter 11 Cases, except as stated herein or in any attachment hereto.

9. In connection with Berdon’s retention by the Debtors in these Chapter 11 Cases,

Berdon undertook searches to determine, and to disclose, whether it or its affiliates are or have

been employed by or have other relationships with the Debtors or their affiliates, subsidiaries,

directors, or officers, or any of the Debtors’ significant creditors, customers, equity security

holders, professionals, or other entities with significant relationships with the Debtors (the

“Potential Parties in Interest”), whose specific names were provided to Berdon by the Debtors.

Berdon researched its client databases and performed reasonable due diligence to determine

4 If the Application is denied, Berdon’s rights to assert a prepetition claim as timely-filed have been reserved. 5 To the extent that Berdon discovers it was owed more than the amount reflected in this Application, upon this Court’s entry of an order approving Berdon’s retention, Berdon will also waive its claim for any incremental amounts.

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whether it or its affiliates had any relationships with the Debtors or the significant Potential Parties

in Interest, listed on Schedule 1 attached hereto.

10. The database that Berdon queries to determine its lack of conflicts and

disinterestedness incorporates the names of individuals and entities that are present and former

clients both of Berdon and all of its single-member affiliates from the inception of the firm to the

present. A case is considered closed and thus the client considered a former client when the

engaged professionals determine, either by express request from the client or its counsel or through

prolonged inactivity/unresponsiveness, that the engagement has concluded.

11. Berdon and its affiliates have relationships with thousands of clients, some of which

may be creditors of the Debtors or other Potential Parties in Interest. Accordingly, Berdon has

had, currently has and/or may have in the future banking or other relationships with such parties,

or provided, may currently provide, and/or may provide in the future professional services to

certain of these parties in matters unrelated to these Chapter 11 Cases. From time to time, Berdon

has provided or may currently provide services, and likely will continue to provide services, to

certain creditors of the Debtors and various other parties potentially adverse to the Debtors in

matters unrelated to these Chapter 11 Cases, except as set forth herein or in the attachments hereto.

Additionally, certain significant Potential Parties in Interest have or may have provided goods or

services, may currently provide goods or services, and/or may in the future provide goods or

services to Berdon and the Partners/Principals/Managers in matters unrelated to these Chapter 11

Cases. A listing of parties with such connections to Berdon is attached to this Declaration as

Schedule 2.

12. Berdon believes that the relationships described herein or reflected on Schedule 2

have no bearing on the services for which Berdon’s retention is being sought by the Debtors in

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these Chapter 11 Cases. Furthermore, such relationships do not impair Berdon’s disinterestedness,

and Berdon does not represent an adverse interest in connection with these Chapter 11 Cases.

13. Despite the efforts described above to identify and disclose Berdon’s connections

with the significant Potential Parties in Interest in these Chapter 11 Cases, because Berdon is a large firm with many employees, Berdon is unable to state with certainty that every client

relationship or other connection has been disclosed. Berdon will conduct an ongoing review of its

files to ensure that no disqualifying circumstances arise. In this regard, if Berdon discovers

additional material information that it determines requires disclosure, it will file a supplemental

disclosure promptly with the Court.

14. As set forth in Schedule 2 hereto, Berdon has certain relationships with certain

parties in interest in these Chapter 11 Cases, but such relationships do not create an interest materially adverse to the interests of the estate or of any class of creditors or equity security holders as they are unrelated to either the Debtors or these Chapter 11 Cases and do not create any direct or indirect relationship to, connection with, or interest in the Debtors. Based on that review conducted by Berdon and as set forth on Schedule 2, Berdon represents that, to the best of its

knowledge, Berdon knows of no fact or situation that would represent a conflict of interest for

Berdon with regard to these Chapter 11 Cases or that would prohibit Berdon from being adverse

to any person or entity listed on Schedule 2 in connection with Berdon’s work on behalf of the

Debtors in these Chapter 11 Cases. Each of the entities listed on Schedule 2 represents less than

1% of Berdon’s revenue over the past twelve months; Berdon nevertheless discloses the following:

a. Berdon provides tax, audit, and consulting services to certain non-Debtor affiliates of the Debtors, including the services and entities explicitly set forth in the Engagement Agreements. Such tax, audit, and consulting services are unrelated to these Chapter 11 Cases and do not involve issues adverse to Debtors. For the duration of these Chapter 11 Cases, to the extent

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any services provided to non-Debtors present an issue that is adverse to the Debtors, Berdon shall refer such issue to an independent professional.

b. Berdon provides services in matters unrelated to these Chapter 11 Cases to certain of the Debtors’ largest unsecured creditors and other Potential Parties in Interest or their affiliates listed on Schedule 2.

c. Law firms identified on Schedule 2 (including Lowenstein Sandler LLP, Lazer Aptheker Rosella & Yedid, and Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP) have provided, currently provide and may in the future provide legal services to Berdon in matters unrelated to these Chapter 11 Cases, and/or Berdon has provided, currently provides and may in the future provide services to such firms or their clients.

d. In the ordinary course of its business, Berdon has or may have business relationships in unrelated matters parties that may be Potential Parties in Interest in these Chapter 11 Cases. For example, from time to time, Berdon and one or more of such entities may work on assignments for the same client or may otherwise engage each other for various purposes. Berdon does not believe it has any related or significant engagements with any Potential Parties in Interest except as set forth herein, and Berdon will supplement its disclosures to the extent there are any changes.

e. Certain financial institutions or their respective affiliates (including Signature Bank) listed on Schedule 2 have financed a portion of the capital and/or capital loan requirements of various partners and principals, respectively, of Berdon.

f. Berdon has performed and continues to perform tax and consulting services to Millennium Partners, which Berdon understands is a significant creditor of, and former landlord, to the Debtors. While Berdon considers Millennium Partners to be a significant client, Berdon does not believe the tax and consulting services provided to Millennium Partners will conflict with the services to be provided to the Debtors or renders Berdon not disinterested in any way, but the relationship is disclosed out of an abundance of caution.

g. Lukasz Nowosad, the husband of Katarzyna C. Nowosad, CPA, a Tax Manager at Berdon, is the IT Director for the related party Kekst CNC. Berdon does not believe this renders Berdon interested in any way, but the relationship is disclosed out of an abundance of caution.

h. Certain Potential Parties in Interest may be adverse to and/or involved in litigation matters with Berdon or its affiliates in connection with matters unrelated to these Chapter 11 Cases.

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15. Furthermore, through reasonable inquiry, I do not believe there is any connection

between the personnel of Berdon who are anticipated to provide services to the Debtors and the

United States Bankruptcy Judge presiding in these Chapter 11 Cases, the U.S. Trustee for Region

2 (the “U.S. Trustee”), the Assistant U.S. Trustee for the Southern District of New York, and the

attorney therefor assigned to the Chapter 11 Cases.

16. Except as may be disclosed herein, to the best of my knowledge, information, and

belief, Berdon and the Partners/Principals/Managers do not hold or represent any interest adverse

to the Debtors, and I believe that Berdon is a “disinterested person” as that term is defined in

section 101(14) of the Bankruptcy Code, as modified by section 1107(b) of the Bankruptcy Code.

17. To the extent that Berdon discovers any additional facts or information bearing on

matters described in this Declaration that require disclosure, during the period of the Debtors’

retention of Berdon, Berdon will file a supplemental disclosure with the Court.

Services to be Rendered

18. Berdon’s services are needed for the Debtors to timely complete various obligations

and assist the Debtors in completing a wind-down of the Debtors’ operations. As set forth more

fully in the Engagement Agreements, Berdon will provide tax preparation and consulting services for the Debtors in accordance with the terms and conditions set forth in each of the Engagement

Agreements, as requested by the Debtors and agreed to by Berdon, as follows:

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d) 2020 Tax Consulting Engagement Letter. Pursuant to the terms and conditions of the 2020 Tax Consulting Engagement Letter, Berdon will provide Debtor C21 Philadelphia LLC with tax consulting services in connection with the Pennsylvania Department of Revenue sales and use tax audit for the period January 1, 2014 to June 30, 2017.

e) 2020 Consulting Engagement Letter. Pursuant to the terms and conditions of the 2020 Consulting Engagement Letter, Berdon will provide documentation and informational requests in connection with the Debtors’ Chapter 11 Cases.

19. Although the Debtors have liquidated their inventory and otherwise wound down

their operations, they remain responsible for complying with tax and other obligations. Debtors

are required to file tax returns for the year 2020, which will be due in 2021, will need to remain

available to address any issues arising from prior returns, and their Pennsylvania sales and tax use

audit remains open. The Debtors have always outsourced their tax preparation to Berdon, as the

Debtors did not have an in-house tax department. Berdon’s familiarity with the Debtors and their

financial affairs, prior filings, debt structure, business operations and related matters will ensure

the efficient completion of these services. Berdon’s services are necessary to expeditiously

conclude the Debtors’ wind-down efforts.

20. Berdon respectfully requests that its retention be made effective as of September

10, 2020 so that Berdon may be compensated for the professional services it has provided before

the Application is heard by the Court. Berdon has provided services to the Debtors in advance of

approval of this Application in anticipation that its retention would be approved effective as of the

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Petition Date. Berdon submits that these circumstances are of a nature warranting retroactive

approval.

Professional Compensation

21. Berdon’s retention by the Debtors is conditioned upon its ability to be retained in

accordance with its terms and conditions of employment, including the proposed compensation arrangements set forth in each of the Engagement Agreements.

22. Consistent with the terms of the 2019 Tax Preparation Engagement Letter (A), the

2019 Tax Preparation Engagement Letter (B), the 2020 Tax Preparation Engagement Letter, the

2020 Tax Consulting Engagement Letter, and the 2020 Consulting Engagement Letter, Berdon will bill the Debtors fees that are based on the amount of professional time required and the experience level of the professionals involved. To the extent such hourly rates are increased and

Berdon has complied with the notification procedures set forth herein, Berdon requests that, with respect to the work to be performed after such increase, the rates listed below be deemed automatically amended to reflect the increase. Berdon will charge the Debtors the following hourly rates for services rendered pursuant to the 2019 Tax Preparation Engagement Letter (A), the 2019 Tax Preparation Engagement Letter (B), the 2020 Tax Preparation Engagement Letter, the 2020 Tax Consulting Engagement Letter, and the 2020 Consulting Engagement Letter:

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23. Berdon shall advise the Debtors, the U.S. Trustee, and the Creditors’ Committee of

any new rates should it determine to institute a rate change during these Chapter 11 Cases upon

ten (10) business days’ prior written notice by filing a supplemental declaration, which shall

include a statement whether the Debtors agreed to such changes. Such changes will also be noted

on the invoices for the first time period in which a revised rate becomes effective.

24. In addition to the fees set forth above, Berdon will also bill reasonable out-of-

pocket expenses. Reasonable out-of-pocket expenses incurred and allocated costs are reflected as

additional amounts on the bills.

25. Berdon intends to file interim and final fee applications for the allowance of compensation for the services rendered and reimbursement of expenses incurred consistent and in accordance with applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local

Rules, and any applicable orders of this Court, including the Order granting this Application (to the extent compliance is not waived), and/or any applicable guidelines issued by the U.S. Trustee

(collectively, the “Fee Guidelines”). Berdon has agreed to accept as compensation such sums as may be allowed by this Court and understands that interim and final fee aware are subject to

approval by this Court.

26. Berdon will maintain records in support of any fees incurred in connection with the

services it performs in these Chapter 11 Cases by category and nature of the services rendered, and

will provide reasonably-detailed descriptions of those services rendered on behalf of the Debtors,

the time expended in providing those services, and the individuals who provided professional

services on behalf of the Debtors. Berdon will present such records to the Court in its fee

applications to the Court. Berdon requests that the Debtors pay such invoices, after appropriate

review, in a manner consistent with the payment of other retained professionals in these Chapter

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11 Cases and consistent with any administrative orders, if any, that would apply to interim

payments. I acknowledge that all payments rendered pursuant to Berdon’s retention by the Debtors

must be approved by an order of this Court and based upon the filing by Berdon of appropriate

interim and final applications for allowance of compensation and reimbursement of expenses.

27. Prior to the Petition Date, Berdon provided professional services to the Debtors. In the ninety (90) days prior to the Petition Date, the Debtors paid Berdon approximately $283,425.00 for services performed and/or to be performed. As of the Petition Date, approximately

$288,631.00 was outstanding with respect to the invoices issued by Berdon prior to such date; however, as discussed above, Berdon has agreed to waive all prepetition claims against the Debtors and withdraw all filed proofs of claim should the Court approve the Application.

28. Some services incidental to the tasks to be performed by Berdon in these Chapter

11 Cases may be performed by third-party service providers, such as CCH Axcess and Suralink,

Inc. In such case, the third-party service provider would assist in such services under the supervision, and with the input, of personnel of Berdon. Berdon does not pass through to the

Debtors any fees for third-party services. If any additional fees are required for such third-party

services, the Debtors and Berdon will mutually agree in advance upon fees for those services in writing and the third-party services will be subject to the Court’s review upon proper application.

29. Berdon has received no promises regarding compensation in these Chapter 11

Cases other than in accordance with the Bankruptcy Code and as set forth in this Declaration.

Berdon has no agreement with any nonaffiliated or unrelated entity to share any compensation earned in these Chapter 11 Cases.

No Duplication of Services

30. The services performed by Berdon will not unnecessarily duplicate or overlap with

the other services performed by the Debtors’ other retained professionals. Berdon understands 12

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that the Debtors have retained and may retain additional professionals during the term of the

Engagement Agreements, and Berdon agrees to work cooperatively with the Debtors to avoid unnecessary duplication of services.

Pursuant to 28 U.S.C. § 1746, I declare under penalty of perjury that the foregoing is true and correct.

Dated: January 22, 2021

/s/ John Fitzgerald John Fitzgerald Partner Berdon LLP

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Schedule 1 (to Declaration)

[Potential Parties in Interest]

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LIST OF POTENTIAL PARTIES IN INTEREST

Schedule Category (some parties may appear in multiple categories)

1(a) Debtors 1(b) Affiliated Entities and Equity Holders 1(c) Other and Former Debtor Names 1(d) Officers & Directors 1(e) Debtors’ Professionals 1(f) Banks and Lenders 1(g) Material Contract Counter-Parties 1(h) Insurance Brokers and Providers 1(i) Landlords 1(j) Litigation Counter Parties 1(k) Ordinary Course Professionals 1(l) Employees, Temporary Agencies, and Retirees 1(m) Benefit Providers 1(n) Government/Regulatory Agencies 1(o) Significant Competitors 1(p) Taxing Authorities 1(q) Utilities 1(r) Unions 1(s) Bankruptcy Judges and Staff – Southern District of New York 1(t) U.S. Trustee Personnel – Southern District of New York 1(u) Vendors and Suppliers 1(v) Notice of Appearance Parties

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SCHEDULE 1(a)

Debtors

C21 Department Stores Holding LLC C21 Ga Blue LLC C21 Philadelphia LLC C21 Sawgrass Blue, LLC Century 21 Department Stores LLC Century 21 Department Stores of New Jersey, L.L.C. Century 21 Fulton LLC Century 21 Gardens Of Jersey, LLC Century Paramus Realty LLC Giftco 21 LLC L.I. 2000, Inc.

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SCHEDULE 1(b)

Affiliated Entities and Equity Holders

Abadi Group, LLC ADC Blue LLC ASG Equities LLC ASG Equities Secaucus LLC ASG Trusts LLC ASG Wynwood LLC Blue Millennium Realty LLC C21 Bay Ridge Blue LLC C21 BK Home LLC C21 Property Management Partners LLC. C21 Real Estate LLC C21 SDC Blue LLC CDC/21 Associates LLC Century 21 Associates Foundation Inc. Century 21, Inc. Century Realty Holdings LLC Century Realty Inc. Century Rego Realty LLC Cortlandt Holdings LLC Eddie Gindi Generational Trust EGJG Fulton TIC LLC Europa Sales Inc. Gev, LLC Gindi Generational Trust Gindisons Fulton Blue TIC LLC Gindisons LLC I. Giampiero Inc. IG Gindi 2009 Generational Trust Isaac Gindi 2014 Gift Trust Isaac Raymond Associates Isaac S. Gindi 2010 Gift Trust Prestige Fashion, Inc. Raymond Gindi 2012 Generational Trust RIG Brothers LLC Rochelle L. Abady Family 2005 Trust Ronni Safdieh 2004 Family Trust Ronni Safdieh 2004 Insurance Trust Secaucus Blue LLC Edward Gindi Isaac A. Gindi Isaac S. Gindi

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Jack Gindi Raymond Gindi

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SCHEDULE 1(c)

Other and Former Debtor Names

C21 Dept C21 Stores Century 21 Dept Century 21 Stores C21 Dept Stores Century 21 Dept Stores Giftco 21, Inc. Next Century

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SCHEDULE 1(d)

Officers & Directors

Bill Thayer Edward Gindi Ezra Sultan Isaac A. Gindi Jack Gindi Larry Mentzer Molly Taylor Nancy Straface Norman Veit Isaac S. Gindi Michael Kusteman Raymond Gindi Lawrence Meyer

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SCHEDULE 1(e)

Debtors’ Professionals

Berkeley Research Group BRG Brian Cashman Kekst CNC Moelis Stretto Weg and Myers, P.C.

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SCHEDULE 1(f)

Banks and Lenders

AFCO Credit Corporation Bank Hapoalim BHI BofA Securities, Inc. Bank of America, N.A. First Insurance Funding JPMorgan Chase Bank, N.A.

Letter of Credit Beneficiaries Lincoln Triangle Commercial Mayore Estates LLC One North Park, LLC

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SCHEDULE 1(g)

Material Contract Counter-Parties

Banc of America Merchant Services, LLC Comenity Capital Bank First Data Services, LLC Groupe Global LXR Inc. LXR & Co., Inc. LXR Canada Inc. LXR Group LXR International LXR Luxe Inc. Vision Express Enterprises LLC

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SCHEDULE 1(h)

Insurance Brokers and Providers

(Houston Casualty) (Sobel) (Zurich E &S) AJG Alliant Allianz Allianz Global Allied Workd Assurance Co (US) Inc.(Admitted) American Alternative Ins. Corp. ARC Aspen Axis Axis Surplus Lines Beazley Berkley Brown & Brown Chubb Chubb (Ace American) Direct Endurance American Specialty Ins. Evanston Ins. Co. Everest Fireman'sFund Great American Hartford Homeland Ins. Co. of Delaware (One Beacon) I. Dachs Landmark American Liberty Mutual Liberty Mutual (Ohio Casualty) Lloyds Lloyds (AMA 1200) Lloyds (APL) Lloyds (ATL) Lloyds (CHN 2015) Lloyds (HDU) Lloyds (LIB) Lloyds (NEO 2468/4242) Lloyds (SII 1945) Lloyds (UUL9797)

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Lloyds AML Lloyds APL Lloyds AUL Lloyds HIS Lloyds of London Lloyds TRV Lloyds XLS NYSIF Paragon Philadelphia QBE Specialty SIF Starr Indemnity Starr Indemnity & Liability Co. Starr Surplus Steadfast Tokio Marine Tokio Marine & Nichido Fire Willis Wright National Flood XL (Greenwich Ins. ) Zurich American Ins. Co.

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SCHEDULE 1(i)

Landlords

438-87Th Street 444 86 Blue Llc 448-86Th Street Realty Co 801-Gallery C-3 Mt, Lp 86 Blue Llc Adc Blue Llc Albee Development Aldrich Stores Corp. Ashkenazy Acquisition Corp. Blue Millienium Realty Ll C21 Bay Ridge Blue Llc C21 Bk Home Llc C21 Sdc Blue Llc. Cedar Management Corp. Century Rego Realty Llc Cortlandt Realty Co. -Exp Ggp Staten Island Mall, Llc J.G. Elizabeth Ii, Llc Joseph Devito Julian And Sharon Smith Lincoln Triangle Commercial Ho Mayore Estates Llc Next Millennium Realty Llc One North Park Place Relide Realty Co., Llc. Sargents Company Secaucus Blue Llc Simon Properties Strike Enterprises Llc. Sunrise Mills (Mlp) The Retail Property Trust Ue Bergen Mall Owner, Llc. Valley Stream Green Acres, Llc Vornado Bergen Mall LLC

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SCHEDULE 1(j)

Litigation Counter-Parties

173 BWAY BLUE LLC 262 MOTT BLUE TIC LLC 28 NEWBURY JSRE TIC LLC 315 SEVENTH RETAIL LLC 444 86 BLUE LLC 66 PEARL RETAIL II, LLC 66 PEARL RETAIL ISG, LLC 66 PEARL RETAIL, LLC Aesha Henry Alausa Abubakar ALLIANZ GLOBAL RISKS US INSURANCE CO. Altus Receivables Management AXIS SURPLUS LINES INSURANCE CO. BROWN, RACHEL CENTURY 21, INC. Chanelle Thomas COLLINS, LATASHA CoreSite Courtney Thompson and Irving Codrington Creative Circle D’Shea McRae Dakota Salcedo DAMBROSIO, VALERIE DEMARCO, GLEN Denise Torres Duggal Visual Solutions, Inc. Edward Everett ENDURANCE AMERICAN SPECIALTY INSURANCE CO. EVANSTON INSURANCE CO. FITCH Furva Hussain GOUNARDES, STEVEN GREAT AMERICAN FIDELITY INSURANCE CO. Group G Marketing Partners HUTCHERSON, VIVIAN IMINOVA, NEKADAM IRAYMOND-77 WARREN LLC Jean Louis Paulisha Juan Serrano Judith Schaffer Kadesha Hall

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Kaleena Smallwood Kaleigh Connors LAMB, NICOLINA LANDMARK AMERICAN INSURANCE CO. Lauren Arnold LIBERTY MUTUAL FIRE INSURANCE CO. Lloyds Lucia Mercado MARIA, WILTSHIRE MARTINEZ, MIGUELINA MIAMI DD 101 BLUE LLC Miguel Orjuela MUNOZ, ETHAN NERANTZIS, FRANK NetElixir NIKOLSKY, IRINA QBE SPECIALTY INSURANCE CO. Riviera Finance of Texas, Inc. SABRA ASSOCIATES LLC SHIFF, IGOR SMITH, LORETTA SMOLTRISKY, DELI STAR OF DAVID STARR SURPLUS LINES INSURANCE CO. STEADFAST INSURANCE CO. Stephanie Lokker TACCULAR, MATTHEW Tesheena Dejoie Toniann Bellafiore TRUE BLUE ASSOCIATES LLC WAITES, BERNADETTE WASHINGTON, LORETTA WEBWAY ASSOCIATES LLC Westbury XIOMARA, VALENTIN

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SCHEDULE 1(k)

Ordinary Course Professionals

Baker & Hostetler LLP Berdon LLP Deloitte Consulting LLP Epstein Becker & Green P.C. Grunfeld Desiderio Lebowi Howard Blum, P.C. Joseph H. Mizrahi Law Katsky Korins LLP Kevin Maldonado & Partners LLC Kirkland & Ellis, LLP Mazurek Lipton LLP Meinster Seelig & Fein LLP Morrison Cohen LLP Podell Schwartz Proskauer Rose LLP Saul Ewing Arnstein & Lehr LLP Sills Cummis & Gross P.C. The Dann Law Firm Com The Leal Law Firm P.A. Weg and Myers P.C.

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SCHEDULE 1(l)

Employees, Temporary Agencies, and Retirees

Employees

ABATE,AUDREY E AMBUNDO,MARION ABATTE,RICHARD AMER,EMAN ABDELFATTAH,SAMAH AMIR,SHAMEER ABDULAI,MARIAMA AMIREH,NUHA ABDUL-WALI,AMINAH ANDERSON SPENCE,PAULETTE ABID,SHAH ANTIGUA DE RODRIGUEZ,NOEMI ABREU,ARACELIS AQUINO,HILDA D ACEVEDO,FRANK AQUINO,RAMON ACOSTA,BELKIS ARAUJO,GERMAN ACOSTA,WILSON M M ARCE MONTOYA,PILAR D ADAMS,MICHAEL T ARIZA,PATRICIA ADORNO,ANNETTE ARMOGAN,PERMAUL AFZAL,SAMINA ARMSTRONG,DEREKA AGOSTO,ANALID ARMSTRONG,JOHN AGUDO AGUDO,MARGARITA ARROYAVE,RUBY AGUILERA,ANTHONY ASENSO,JULIA AHMEDYAR,SHAIMA ASSAKKOUR,NAGLAA AHRENS,MARIA ATTA,SHERIN Aizer,Joseph AUNG,THET AKHTAR,NASIM AU-YEUNG,JOYCE AKTER,REFAT AVERHART,YOLANDA AKUAMOAH,MAGDALENE AVILES RONQUILLO,MAGALLY ALBA,ELSA AYAD,GHADA ALCALA MEJIA,PAULA AYALA,MARILYN ALCIVAR,LILIA BABUROVA,KARINA ALFARO,MARIA L BAEZ DE LOS SANTOS,MIGUEL G ALFONSO,ANDREW BAEZ,MARLENI D ALI,AISHA BAH,FATOUMATA ALLADIN,SABEEHAH BAHHY,NAIA ALLAMBY,ANGELA BAKER,MELISSA ALLEYNE,KAMARIA BALAMACI,NICHOLAS P ALMEIDA,ANA R BALANIKAS,KATHY ALMONTE BELLIARD,HECTOR BALLENTYNE,CORI V ALMONTE,DAMARYS BALLOLLI,SOKOL ALSTON,SAMMY BANTUG,LYKA ALVAREZ,LILETH BARCHETTO,NICOLE ALYMKULOV,MURATBEK BARCO,ZULLY AMAYA,ANGELA V BARNAO,GINA AMBROISE,JOHANNA BARROSO,JORGE O

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BARRY,JOSEPH K BRADLEY,TERESA BARTON,BRIANA BRADY,MICHAEL BASALTE DE PEGUERO,ELSA F BRAHIMI,KIMETE BATISTA CORONADO,GISELA BRANCH,TONY BATISTA,ALYSSA BRAVO,ELENA BATIZ,TERESA BREGU,EMILJANA BATTLES,FRANCES BRESSLER,ANDREA BAUTISTA,ADRIANA BRETON SANCHEZ,SOCRATES A Bawa,Suneet BRIEGER,ALLA BAZILE,LLOYD BRISTER,JEANNE BEAUVOIR,DESTINYE BRITO ALMANZAR,RAYSA K BECK,RUDOLPH BROADBELT,ASHLEY BECKER,MARILYN BRONSON,DESIREE BEGUM,SYEDA BROWN,AHMIA BELLI,MARIE E BROWN,GEORGIA BELLOS,HRISI S BROWN,KAYLA BELTRE,JOHANY BROWN,ROSE BELTRE,MADELIN BROWN,SHERIFA BENAVIDES,ROSA E BRUNO-BUTLER,DONNELLA BENBOW,LYNETTE S BUDD,SHATISE BENITEZ,MONICA BURGOS,JUSTINA M BENJAMIN,CANDICE BURKETT,SARAH BERGHORN,OLIVIA BURKS,TATYANA BERRIEN,LARASHIA BURNS,CORY BETANCUR,ROSZELY BURR,JULIA W BETESH,JAMES BUSTAMANTE AGUDELO,MARTHA C BHATT,FALGUNI BUTLER,AMONNIE BILOTTA,ANAMIKA BYRD,SARA M BING,KENDALL A CABAN,ROXANNE G Blakeman,Girshel R CAFFIE,ANTHONY BLAKNEY,JALEN CALCAGNO,KRISTEN BLANCHARD,JENNIFER CALDERON QUIMI,ANTONIETA D BLANCO,ANTHONY CALDERON,FABIAN M BLUM,JILL C CALDON,SILVIA BLYTHE,JAVIER CALI,ELIZABETH BOBB,KENDRA CALIXTE,NESTA BOBINSKI,JILL CALIXTO,LETICIA BOCCUZZI,RICHARD CALIXTO,NANCY BOLLERS,BRENDA CALVO,NATALY BONET,WILLMARIE CAMACHO VASQUEZ,PAOLA BONN,MELISSA CAMACHO,NANCY BONOMI,JEANINE CAMILO,ANDRES BOSCOV-BROWN,JONAH CAMILO,MARIA C BOWERS,PATRICIA CAMPBELL,JOE BOWMAN,RUTH H CAMPBELL,KYLE BOZZETTI,ANTHONY CAMPBELL,SHEREEN

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CAMPBELL,TAMARA N CHANCE,TANYA CAMPO,MARIXA CHAPARRO,LEYKA CAMPOS,ALEJANDRA CHAUCA,FATIMA CAMPOS,HECTOR CHAVEZ DE RODRIGUEZ,MERCEDES CANADA,JOSE VITO M CAPA,RUDINA CHAVEZ,RAQUEL CAPELLAN OVALLES,JOSE CHEESEMAN HUOT,WILLIAM CAPUTI,JAMES CHEN,RUI CARABALLO,DIANA CHENG,MIAO CHWEN CARABALLO,MARITZA E CHEUNG,HONG CARABALLO,YORDANIA A CHIKEZIE,ADANNA CARBONE LEVY,JANE CHOICE,JA'KNIYA CARDENAS BERMEO,NANCI CHONGOLOLA,VICTORIA CARDONA-RIVERA,FRANKLIN CHOUDHURY,SHAMSUN CARLIE,IMANI CHOWDHURY,REHANA CARNABUCI,ALEXANDRIA CID OLIVIER,EARNIE CARRASCO CRUZ,NEREIDA CIOFFI,GREGORY CARRINGTON,JUDETHE CLAPES,DANNA CARROLL,CHRISTOPHER CLARKE,DELLA CARSON,CLIFTON CLARKE,MARRION CARTER,BARBARA V CLARKE-ISIR,RENESE CASCIONE,MARIA CLAROS DE ORTEGA,MARIA CASELLA,VALERIE CLIFFE,STEPHANIE M CASO,NERY COFFEY,FELICIA CASTALDO,ELIZABETH Cohen,Betty J CASTANO,MARIA COHEN,SALOMON CASTILLO CASTILLO,LUZ COHEN,SAM CASTILLO DESPRADEL,FRANSICO A COIMBRA,MARIA CASTILLO MOREL,ANGEL COLARUSSO,MARY CASTILLO,WENDY COLE,OLUSEGUN CASTRO,ALBANIA A COLEMAN,CHARLENE CASTRO,GLENNY I COLLADO,EMMANUEL CASTRO,JUDITH B COLLANTES,CRUZ CATANIA,GAETANA COLLINS,MELVIN CATE,DANIEL COLON,JAMIL CAVE,MEGAN E COLON,SONIA CAVINESS,SUMMER COMO,VIKTOR CEBALLOS OZORIO,LAIBERTO CONDI,WENDY CEDENO,ANGELA CONNER,GLINDA CEDENO,CARLOS CONTRERAS,WENDY J CEDENO,ROSA COONAN,PATRICK CEN,HUAN CORDOBA,GLORIA CERQUEIRA,MELISSA CORNACCHIO,SAMANTHA CESPEDES,FRANCISCO CORNWALL,ANDREA CHAMBERS,JEVON CORNWALL,KEVON CHAN,SYLVIA CORPORAN DE LOS SANTO,ROBERTO

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CORTORREAL,JOSEFINA DEFILIPPO,JOSEPH COSME,JASMIN DEGRASSE,STEPHEN COTONA,SAMANTHA DEJESUS,ANDREW COTTRELL,KAREEM DEL ORBE FERREIRA,ROSA CRAIG,SABRINA DELGADO TOBON,JESUS A CRANSTON,LAKEISHA DELGADO,DAMARIS CROMWELL,BRIANNA DELGADO,JACKELLYN CRUZ SOSA,CATALINA M DELLACROCE,JOYCE CRUZ,ALBA DELLERT,MARK CRUZ,SOCORRO DENMARK,NORMA CRUZADO,DREW A DEPIERRO,CECELIA CUCOLO,ROSEANN DERITTER,TINA CUEVAS DE MATOS,PETRA DEYNE,MARISOL CUEVAS,MONICA DIALLO,FATIMATOU CULKIN,MEGAN DIAZ GIL,JOSE CUSIMANO,FRANK DIAZ RODRIGUEZ,EVELYN Y DAGATA,BRUCE DIAZ,GENESIS DALEY,JOAN DIAZ,LYNNETTE DANKANIS,ALEXANDER DIAZ,RAGELIO DANTZLER,CASSANDRA DIEGUEZ,JULIETA DARKO,RICHARD DIMOSKI,GOCE DAVE,DIPALIBEN DINAS,JOSEPH DAVIDSON,AMONI DIXON,BRIANNA DAVILA,REMEDIOS DIXON,LEITOYA DAVIS,BEVERLY A DIXON,SHAKEEM DAVIS,MICHAEL DIXON,TAMIA DAWES,DWIGHT DOMACASE,MAISHA DAY,ANTHONY DOMINGUEZ DE MORAN,YAMILCA A DE GUZMAN,JENEFFER E DOMINGUEZ,JOSE R DE LA CRUZ,YAQUELIN DOMINGUEZ,PILAR DE LA ROSA PENA,MANUEL DONIGER,STEPHANIE DE LA ROSA PUJOLS,LORENZO DORT,ABDIAS DE LEON THEN,JOSE F DOSCHER,MARION DE LOS SANTOS DOUGE,JOE HERNANDEZ,ROS DOWDY,MARLENE AIDA DRAKEFORD,BREANNA DE LOS SANTOS,ARACELI DROSSOS,IOANNA DE LOS SANTOS,JUDITH DUFFY,STEPHEN DE MESA,ELIZABETH C DUNBAR,FRANCENE DE PENA,ROXANNA DUNHAM,JAHZAE DE SOUSA RODRIGUES,SANDRA DUNSTAN,JULIA DE VAUGHN,NAKEITH DUZICH,JUDITH DEB,SWATI EDEN,LINDA DECAILLE,MARCELLE EDWARDS,DESTINY DEFELICE,KATHRYN EDWARDS,KASIMI DEFEO,STACY EDWARDS,SARAH-ANN

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EDWARDS,SHANIEQUA FERNANDEZ,ANDRES EKSTROM,MATTHEW FERNANDEZ,JEFFREY ELGHAMRY,YASSMIN FERNANDEZ,TATYANA ELIAS,MATTHEW FERRANTELLO,ANNA EMMANUEL-WRIGHT,ELIZABETH FERRARO,CHRISTINE ENCARNACION,GERONIMO FICETO,EMILY ENWEREUZOH,CHIBUNNA FIGUEROA BRAVO,CARMEN I ESCALANTE,JESSICA FIGUEROA,CHRISTINE ESCANO DE VARGAS,YANILDA FINKLEA,TA'RAH ESCOBAR,EVA FIRPO DE JESUS,ESTERBINA ESPAILLAT GONZALEZ,DAIHANA FIRPO,SANDRA ESPINAL MATIAS,MADELINE FISHBURNE,KIONDRE ESPINAL,CARMEN M FISHER,DEBORAH ESPINOZA,ELSA A FLEMING,JESSICA ESPINOZA,LILIANA FLEMMING,ALIYAH ESSA,HANAA FLORENCIO,ANDRES ESTEVEZ CRUZ,MIGUELINA FLORES ARCE,SONIA R ESTEVEZ,MARIA FLORES,DILCIA EUMANA CANDIA,GUADALUPE FLORES,MARIETA EVANGELISTA DE LA CRUZ,YOVANI FLORES,NICOLE EVANS,WANDA M FLORES,SILVIA EVERSLEY,RAYSHAWN FOOTE,JAMEL M EVERS-NIELSEN,VICTOR FORBES,BARBARA FABRIZIO,KATHLEEN FORBES,SIMONE FAIR,ASHLEY FOSTER,ANTHONY FALCONI,GIOVANNI X FOULKES,EDRICE FALTO,SONIA FOURNELL,MARK FAMILIA,FRANCISCO A FRANCIS,ROSHELLE FANA -VERAS,ESTEBAN FRANCO,MARIA FARRELL,CHRISTINE FRAZIER,JUDITH FARRIS,DERON FREAY,NATALIE FATIMA,TAZEEN FUNG,PONT SHWE FAUNTLEROY,ASIA FUNG,SUSANA FAZZALARI,PETER A FURCHI,MELANIE FEARON,KATHLEEN GADSDEN,URSULA FEASTER,SAMUEL GALAN DIAZ,CARLOS FEDERICO,ALICIA GALLAGHER,MARINA FEEHAN,JOHN D GALLEGO,VICTORIA FEINMEL,HEATHER R GALLO,WILLIAM FELDMAN,KATHY GAMADIA,MONISHA FELDMAN,MELISSA GARAY,ELSIE FELIX,SANDRA GARCIA BRITO,KATHERINE FELIZ,JORGE A GARCIA DE JESUS,MARIA FELIZ,RUBESTER GARCIA DEJESUS,MARIA H FERGUSON,JERROLD J GARCIA ESPERTIN,LUIS FERNANDES,KATHERINE GARCIA VENTURA,VIANNA

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GARCIA,CARLOS GORDIAN,CHANEQUA GARCIA,JOHN GRABEL,SINDY GARCIA,MARIA GRANT,ASHLEY GARCIA,MARIANNY GRANT,BRIANNA GARCONNET,EDOUARD GRANT,JAVAUN GARGIULO,JASON GRAZIOSE,NATALIE GARY,HERBERT GRECCO,MICHAEL GASHI,FJOLLZA GREENE,STEPHANIE GATO,MARTHA GREENOUGH,ANNE GELDUM,DALE GREWAL,GURDEV GEORGALAS-APARICIO,CHRISTINA M GRIFFITH,BEVERLEY D GEORGE,MANI GRISI,JAMES T GERMOSEN RIJO,MARITZA GUARDIA,CARLOS GERVACIO RODRIGUEZ,FERNANDO J GUERRERO,CARLOS GIANGIOBBE,TERESA GUEVARA,REINA GIBSON,MARCUS GUICHARDO,ELKIN GILIBERTI,CHIMEI GUISON,ROSA BUENA GILLIARD,TINA GUSCOTT,DAMANI GINDI DWECK,IRENE GUTIERREZ,PETER F Gindi,Abraham Al GUTIERREZ,WENDEL V GINDI,EDWARD GUZMAN BRITO,JULIO C GINDI,EDWARD GUZMAN,ENA A GINDI,ISAAC GUZMAN,ROSA D GINDI,ISAAC HAAS,DREW GINDI,ISAAC A HABIBA,UMME GINDI,ISAAC A HAGOS,WEINI Gindi,Jack HAJDU,RITA GINDI,RAYMOND A HALL,JAZAINE GINDI,RAYMOND A HALL,JUJUAN GINDI,SAM S HALL,KEDESHA GIRALDO,CARMEN HAMAD,HAMDA J GLASGOW PASCALL,JARON HAMED,MARWA GLAZER,MATTHEW HAMRICK,SCOTT C GODBOLT,SHANELL HANIFF,ZULIKHA GOJCAJ,NIKITA HANNON,ALEXANDRA GOMEZ,ADENAUR HARARY,RAYMOND GOMEZ,ARIEL HARDNETT,WILLIAM GOMEZ,CINTHIA HARIRAM,SHAKELA GOMEZ,JONATHAN HARP,MILLICENT GOMEZ,JUANA E HARRIS,JAZMEN GOMEZ,MARINA HARRIS,TEHYA GOMEZ,MIGUELINA C HASHEM,MOHAMMED GONZALEZ GOMEZ,CRISTINA HAWORTH,JEFFREY GONZALEZ,IRVING HEMEDA,REHAB GONZALEZ,TERESA HENRIQUEZ ALMONTE,WILLIAN A GONZALEZ,TYNIESHA HENRIQUEZ DE ORTIZ,DARIELYS V

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HENRIQUEZ,STARR INCHAUSTI,PETER HEPP,ASHLEIGH INFANTE DE GONZALES,MARIBEL HEREDIA,ERIK INTRIAGO MERCHAN,HUGO H HERNANDEZ HIERRO,YOKASTA INTRIAGO,GRACIELA E HERNANDEZ VASQUEZ,MANUEL IVORY,ALICIA HERNANDEZ,CINDY IZA,SILVIA HERNANDEZ,DULCE JACKSON,AARON HERNANDEZ,GLADYS M JACKSON,KIM HERNANDEZ,JOSEPH JACOBS,TERRACINA HERNANDEZ,LUIS JAMAL,TARANA HERNANDEZ,NICHOLAS JAMES,KERRY ANN HERNANDEZ,ROSA JAQUEZ,IVELISSE HERNANDEZ,SAMANTHA JAQUEZ,YULISA C HERNANDEZ,SHERELL JAVIER,NANCY HERNANDEZ,SOBEYDA JEAN,CARMENE HERNANDEZ,YASAIRA D JEAN,CHRISTOPHE HERRERA LEZAMA,YARIT JEANTY,NADEGE HERRERA,IMELDA JENKINS,LASHAI HERRERA,SANTIAGO JENKINS,THWANDA HICKEY,MARIE JENNINGS,SHARICE HIGHTOWER,CAZIAAH JERRY,ANNMARIE HILL,CHRISTOPHER JESUS,LILIANA HINNAOUI,LAURA JIMENEZ CARRASCO,AYALIBIS HOLDEN,MIFFLIN JIMENEZ,ELIANA HOLDER,ANNA JIMENEZ,IRINA HOLLOWAY,STACY D JIMENEZ,JOSE M HOLMES,JAMES JIMENEZ,KIMBERLY HOLMES,KIMBERLY JIMENEZ,MARIA S HONEYGHAN,JONATHAN JOHNSON,ANTHONY HONIYAN,ELENA JOHNSON,CHERI HOSSAIN,BIBI JOHNSON,TYONAH HOUSLIN,DANIELLE JONATHAN,NELSON HOWARD,YOLANDA JONES SR,NELSON HOWELL,MICHAEL JONES,AJEE HOXHALLARI,FLORIKA JONES,CALLISTER HTUT,SOE JONES,CARMEN A HUANG,GRACE JONES,GLORIA B HUANG,JIEQING JONES,JASMINE HUGGINS,LASHANNA JOSE,WINIFRED HUQ,NAZMA JOSEPH,KIARA HUQ,TAHERUL JOSEPH,MARCKENSON IGLESIA,DARANIEL JOSEPH,SHUBERT ILAGORRE,PAUL JOSEPH,TRECIA ILAG-PEDERNAL,ROSARIO A JOUVANIS,AGAMEMNON ILBOUDO,TARWENPANGA M JUAN,MARIANNE INCALCATERRA,VINCENT JULIANO,JAMES

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JUSTIN,VALARINE LEON,MARIA KAMINSKY,STUART LESAGE,SEBASTIEN KAPADIA,ZARINA S LESSIS,STEFANOS S KARKENNY,MARLIN LEWIS,QUEENAHZINGAH KAUR,ARVINDER LEWIS-WATSON,NNEKA KAUR,BHUPINDER LICARDO JR,CARLOS KAUR,NAVSANGEET LIEBSCHER,KAREN KAUR,RUPINDER LIM,CHUNG MENG KAUR,VARINDER LINDHEIM,DANIELLE KELLY,RAMONA LINICK,SAMANTHA KENNEDY,BRIA LIPOWSKI,MICHELLE KENNEDY,MAURICA LIRA,STEVE KHAJENOORI,PAUL LO,SYLVIA KHAN,FIZZA LO,WILLIAM KHAN,MALKA LOCICERO,CHARLES KHAN,SABIQA LOGAN,BLANCHE KHATRI,VANDANA LOMINY,JOMITCHIE KHEDEKAR,PRAVINA LONDONO,DANIEL KIDD,SANDRA LOPEZ FLORES,STERLIN KIFAIEH,IBTISAM LOPEZ,BURNISHA KILLEN,KYMBERLEE LOPEZ,ISABEL KIM,SUE JUNG LOPEZ,MENANDRO KIRKLAND,TERRENCE LOPEZ,RAMONA A KITSON,SHEILA LORENSO,HILLDANA KODRA,SHPRESA LOTLIKAR,SMITA KRAWCZYK,DOROTA LOUIE,MARK KUKAJ,BRIXHILDA LUCERO,VIRIDIANA KUSTERMANN,MICHAEL LUEUNG,JOHN KWARTENG,KEVIN LUGO,YUDELKA A KWONG,FERNANDO LUNA,ROXANNA KYLE,AL LUPOLI,CHRISTINE LA VASSEUR,JOCELYN LUTCHMAN,ABIGAIL LABORDE NEGRON,SANDRA LYNCH,TERRIANN LALBAHADUR,MANIEEDAI MACKHAN,MAHENDRA LANTIGUA DE VILLAR,AURA MADERA,ANA M LANTIGUA,KEVIN MADRID,MARTINA LAPEYRE,HUGO MAIDA,KRISTINA LA-TOUCHE,JOHNNY MAIMONE,THERESA LAVAZOLI,KATHLEEN MAIR,KAMIL LEE,GEORGE MAJEKODUNMI,OPEYEMI LEE,MAY C MALAVE GUILLEN,OLGA C LEE,STEVEN MALAVE,MIRIAM LEE,VICTORIA MALCOLM,DARNELL LEGETTE,KENYATTA MALHOTRA,ARCHANA LEMONS,KHYLAH MALHOTRA,PUSHPA LEON,BARBARA I MALIT,MICHELLE

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MALONG,JOHANN MCLAUGHLIN,MALIKA MAMICA,SUELA MCLEAN,JADE MANDATO,LINDSAY MCMAHON,MATTHEW B MANNARINO,PETER MCMILLIAN,ADAM MANZANO,SANDY MCZORN,KAVON MARASIGAN,RAINALD MEDINA,IRIS MARIA MEJIA,MIGUEL MEHMEDOVIC,SENADA MARIN II,ALFRED MEJIA MEJIA,VICTOR MARIN,CECILIA B MEJIA,WILSON MARQUEZ,CHRISTOPHER MELENDEZ,ISAAC MARQUEZ,KAYLA MELENDEZ,MARIA V MARRERO,FATIMA MELIA,HEATHER MARTINEZ ALMANZAR,VICTOR A MELIKISHVILI,KETEVAN MARTINEZ VASQUEZ,DIOGENES MELLA,LILLIAN MARTINEZ,GLENY MENDEZ,ELSA MARTINEZ,IRIS MENDEZ,GISELA MARTINEZ,JAURIEL MENDEZ,MILAGROS MARTINEZ,JOVANY MENDOZA,ANA MARTINEZ,MARIA D MENEFEE,CHINA-AISHE MATELUNA,LESLIE MENESES,NICOLE MATEO,ANA M MENNELLA,ANDREA MATEO,MARIA A MENTZER,LARRY MATHEW,THADATHIL MERCADO,BRIAN MATIAS DE BATISTA,YORKIRIS MERCEDES,PEDRO MATIAS,YOKAIRIS MERI,GABRIELLA MATOS,FRANCISCO A MESTANZA,JOSEFINA MATOS,JENNISE METZLER,BETH MATTOCKS,PATRICIA MICHALOWSKI,JONATHAN MATUSEWICZ,MARY MICHEL,PATRICK MAYBANK,NECOLE MIDDLETON,CHRISTINE MAYER,KATHERINE E MILLS,MAURICE MAYERS,CHRISTIAN MILORD,MARISA MAYERS,DANIEL MIRABAL,WILLIAM MAYERS,JAHAD MIRANDA JR,MARCOS MAYORGA,JENNY MIRANDA,MAURICE Mazzocco,Fabiana MIRANDA,MICHAEL A MAZZOLA,MARIA G MIZIO,DOMENIC MCCARTHY,RITSUKO MOHAMMED,SONIA MCDANIELS,ELISABETH MOISE,JADA MCFARLANE,ALEXUS MOLINA VENTURA,VERONICA MCFARLANE,DEVON MOLINA,HECTOR MCGANN,DENNIS MONETTI,MICHAEL MCINNIS,AQUIRA MONGARE,JOSEPH MCKEE,TARA MONSALVE,ELSY MCKENZIE,AKEELYA MONTUFAR,PETRONA MCKENZIE,SHAKERA MOORE,SEDELL N

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MORA MORA,ALYSON D NICHOLS,CHARLES L MORA,MARIA NICOTERA,ASHLEY MORALES,ANAYELI NIETO,TIFFANY C MORALES,BILLY NIEVES HORNEDO,GLORIA E MORALES,JOSMAR NIEVES,KELSEY MORALES,LUIS NIVAR,MODESTO MOREFIELD,KASHEMIA NOBLEJAS,GIOIA MORGAN,CLINTON NOBLES RAMLOCHAN,CORDELLIA MORGAN,KALILA NODADO,ROSALINA MORGAN-WILLIAMS,DOROTHY NOVELLO,MARIA MORILLO DE DE LA CRUZ,SOLENNY NUNEZ ROSARIO,VIVIANA MORMON,LAMAR NURSE,LERON MORRELL,TAYLOR OBREGON,MARIA V MORRISON,LESLIE ANN OCASIO,WILLIAM MOTAMEDZADEH,SHIRIN OCONNOR,AAMYAH MOTTLEY,GWENDOLYN ODOM,KASHAY MULLADY,ZINA O'FAIRE,DIANE MULLAEV,ROLAND OGUNLEYE,NAOMI MULLEN,WILLIAM OKORO,OZIOMA MUNDO,TONY OLUFUWA-THOMAS,ADEBAYO MUNGUIA,YESENIA ONEAL,AMBER MURACO,CARA ORR,STEPHANIE MURILLO,KAREN G ORTEGA,WANDALIZ MURPHY,ERIN ORTIZ,JULIO MURPHY,MALAYA ORTIZ,LUPE M MUSTAC,RICHARD ORTIZ,MARIA I MYERS-BROWN,TWANA ORTIZ,VIVIANA NAHI,MAISAH O'Shea,Michael J NAMENY,GABRIEL OSORIO,MARIA NARVAEZ,JIMENA OTHERA,THOMAS NASR,MONA OTHMAN,DANYA NATAREN PORTILLO,MARIA E OVILLO,ERICKA NAVA,ANTHONY OWUSU,BETTY NAVARRETE,SHIRLEY A OZUNA CABRERA,JUAN A NAVARRO,ANA PADAVANO,KATHARYN NAYEE,KIRTIBEN V PADUANI,VICTORIA NAYRE,BEBELINA PALMA,JACKY A NAZAIRE,JOVAIDA PALMER,BRIANNA NDIAYE,ADJI PALMER,MIKAYLA NEALLY,JASON Y PALOKA,KLODIANA NEGRON,ENID PALOMEQUE,JESSICA NELSON,JOSHUA PANDYA,ANKITA NESBETH,ROSHAUN PANIAGUA SANTANA,ROSA NEWMAN,EMILY PANIAGUA,BLANCA E NEYRA,ANGELICA C PANTOJA,WILLIAM NHAYLA,FOUZIA PAPSZYCKI,ROBERTA

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PARASCANDO,NICOLE PENA,AMELIO PARDO,RACHEL PERALTA,CRISTIAN PAREDES,JESUS PERALTA,LATISHA PAREDES,ROSA PERAZA AMAYA,VANESSA M PAREDES,SHIRLEY PEREZ,ALEX PAREEDON,LOLA PEREZ,ANDRES PARIS,PASCAL PEREZ,ARGENTINO PARISI,ELIZABETH PEREZ,BERNADETTE PARK,JANE PEREZ,CATHY PARKER,ANTHONY PEREZ,CONSUELO PARKER,NAEEMAH PEREZ,JONATHAN PASHA,KAMAL PEREZ,LUIS J PATEL,ALKABEN C PEREZ,MARCOS S PATEL,BHARTI A PEREZ,RUTH PATEL,CHANDRIKA PEREZ-GERMOSEN,ELSA PATEL,DHARA PERKINS,SHANTELL PATEL,DIPTI B PERLAZA,PAOLA PATEL,GEETABEN PERSAUD,ANIEROOD PATEL,HEMA H PERSAUD,ROHIT PATEL,ILABEN PERSAUD,SABRINA PATEL,JIGNA B PETERS,KIMBERLY PATEL,JIGNESH R PETION,VANESSA PATEL,KAMLESHBHAI M PETROSIAN,REGINA PATEL,MAYURI PHELAN,ELKE PATEL,NARMADA M PHINIZEE,JUANITA PATEL,PARUL M PHIPPS,FELICIA PATEL,PARULBEN R PICCININNI,DOMENIC PATEL,PARULBEN V PIERRE,PHYLLIS PATEL,PRATIMA V PINARGOTE PARRALES,MIRIAN M PATEL,PRITI PINCI,DANIELLA PATEL,RAJENDRAKUMAR K PINO,RINA PATEL,RESHMABEN PIREDDU,RITA PATEL,SONAL PIRLEA,MIHAI PATEL,USHABEN A PISANE,LAUREN PATEL,VARSHA POINTER,DONOV PATEL,VIJAYKUMAR POLANCO AQUINO,LUDI L PAULINO ROJAS,CARLOS POLANCO DE MARTINEZ,YESSICA Y PAZ,PAULA POLANCO,DOMINGA Peison,Avi M POLANCO,ELENA PELLE,WENDY POLLOCK,DOROTHY PELLEGRINO,YAILIN POLLUTRI,YVONNE PELLETIER,FILOMENA PORTILLO,CORINA PENA CASTRO,ELIZABETH PORTORREAL GILBERT,MANUEL D PENA HERNANDEZ,YRIS M PORTUONDO,RAMON A PENA PILATAXI,HIPOLITO A POWELL,SOPHIA PENA SANTOS,KATHERINE POWERS,KEVIN

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PRADO,SEBASTIAN REIDY,COURTNEY PRASAD,MALTI REILLY,TABITHA K PRENGA,ALEKSANDER RENAUD,RICHARD PRINCE,SHEEREEN RENEDO,ROMAN PRISCO,DARLENE REYES DE CARRASCO,REYNA PRIVOTT,DANIELLE REYES,DORA I PROCE,JENNIFER REYNOSO GARCIA,FELIX R PRZYBOROWSKI,JUSTYNA REYNOSO HERNANDEZ,VALENTINA PRZYBOWSKI,JEFFREY REYNOSO,CHRIS PUCHOWSKI,LUKASZ REYNOSO,URSULA Y PUELLO,WANKI REZK,MARWA PURCHASE,ARLENE RICCIO,ALEXA PURSNANI,PADMA H RICHMOND,VERBERT PYRTEJ,ANDREW RIDGE,JOYCE QUINONES,CHRISTINA RIGGINS,TAMBRIANA RAABE,ELLEN RILEY,TAHJ RABINER,STEFANIE RINALDI,SUZANNE RAFFETTO,JOSEPH RIOS VILLANUEVA,JUAN RAHMAN,SHAHADA RIOS,JULIO RAJPUT,VANDANA RIVAS POLANCO,ANGELA A RAMIC,ADNAN RIVAS,LILLIAN RAMIREZ ESCUDERO,ANTONIO RIVAS,OSCAR RAMIREZ PAYANO,MADELYN Y RIVERA JR.,URIEL D RAMIREZ,AQUILEO RIVERA,BELIN RAMIREZ,NESTOR RIVERA,TAMIKA RAMNARINE,KALAWATTIE RIVERA,YOLANDA RAMOS CHICAS,MARIA R RIVERO,KATHERINE RAMOS PAZ,MIRTALA RIVEROLL,ALEX RAMOS,ADA RIVERS,JETUN RAMOS,BRIAN ROBERTS,WAYLAND RAMOS,JASMIN ROBINSON,ANDRE RAMOS,JESUS A ROBINSON,JOHN RAMOS,JOSMARIE ROCA,JEAN PAUL RAMOS,MARIA RODGERS,JAMAL RAMOS,PAULA RODRIGUEZ ARAUJO,ROSA C RAMSAY PHILLIPS,AVIA RODRIGUEZ JIMENEZ,JUAN C RAMSEY,KIARA RODRIGUEZ TEJEDA,HENRY W RANGER,ASFA RODRIGUEZ,ALICE M RANI,SONIA RODRIGUEZ,ANAIS RANPARIYA,JAYSHRI RODRIGUEZ,CRISTINA RATHOD,JYOTI RODRIGUEZ,ENRIQUE J RAYSIDE,VENORA C RODRIGUEZ,EVELYN REECE,DAMALI RODRIGUEZ,MELANIE REGA,SALLIE-ANN RODRIGUEZ,NOELIA R REID,KHADEJHA RODRIGUEZ,RAMON A REID,TANISHA RODRIGUEZ,ROSYLYN

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RODRIGUEZ,VEULAH J SANCHEZ,DIANA RODRIGUEZ,WILLIAM A SANCHEZ,MARIA G RODRIGUEZ,YANET SANDINO,ROBERTO J RODRIGUEZ,YOMAIRA B SANTANA,RAFAEL ROGERS,DOROTHY L SANTIAGO,GRISELDA ROHIT,RABINDRANAUTH SANTIAGO,GRISELL ROHIT,SHRIMATTIE SANTIAGO,MARILYN ROJAS,SAMUEL SANTIAGO,MARISOL ROMAN,ADA SANTIAGO,ZORAIDA ROMAN,ANDREW SANTONOCITO,MICHELLE ROMAN,MIGUELINA V SANTOS PARRA,JOSE ROMERO,ERIC SANTOS PARRA,PEDRO ROMERO,JANET SANTOS,CARMINA R ROMERO,LIZETTE SANTOS,RAFAEL D ROMERO,LUZ SARABDIAL,NIRMALA ROMERO,MAXIMO L SARJU,DIANA RONDON,MARIANA SARWARY,QUDSIA RONQUILLO CASTRO,PEPITA SATHIYAMURTHY,RAMALINGAM ROSARIO,ARISLEYDA SCALES,KADESHIA ROSARIO,DILIA SCHMIDT,JASON ROSAS,MARICELA SCHMIDT,JODIE ROSE-BRITT,MARKEL SCHNACKENBERG,MARIE ROSENBERG,BETTY SCHNEIDER,LEON ROUNSAVILLE,DANA SCHWARTZ,JENNIFER RUIZ DE BENAVIDES,PILAR SCOTT,DARYLL Ruiz,Carlos SCOTT,JACQULYN T RUIZ,MARTHA SEEPERSAUD,RADICA RUIZ,OSVALDO SEIDENBERG,HEATHER RUSSO,STEFANIE SEN,JANNY SACCO,SCOTT SERAPHIN,THELMA L SACKEYFIO,ALEXANDRIA Serouya,Abraham J SAINT PREUX,SANDRA SERPICO,TERESA SALAMAE,ASMA SERRANO,MARTA G SALAS,ELSA M SHAH,AHUTI SALAS,JUAN SHAH,HINABEN SALAZAR,JULIO SHAH,JYOTIKA SALMON,ANTONETT SHAH,MUKESHKUMAR K SAM,DAMYANATTIE SHAH,NIMISHA SAMANIEGO,LUIS A SHAH,NIMISHKUMAR H SAMBULA,MILAGROS SHAH,PRAGNA SAMUEL-BAIRD,DERRICK SHAH,RAJESHRI SANAYI,MICHAEL SHAH,VANDANA SANCHEZ CANO,DELIA SHAIKH,SAJEDA SANCHEZ DE APOLAYA,MYRIAM G SHAIKH,SHAHEDA S SANCHEZ DE SORTO,MARIA G SHAO,YU SANCHEZ,CARMEN M SHAPIRO,ALEXA

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SHARMA,BABITA STOOPS,KAREN SHARMA,BASANT R STRAFACE,NANCY SHREM,ALAN STRATFORD,KYANAZIA SHUM,WAI MAN SUAREZ BRAVO,MARIA SIALAKAS,METAXIA SUAREZ DE GATON,ANA M SIBOONRUANG,ROONGTIP SUAREZ DE VARGAS,ELIZABETH SILVA,LIVIS SUAREZ,VANESSA SILVERA,ELLIOT SUBEDI,AMRITA SILVERMAN,RANDY I SUDIA,MICHELE SIMMONS,KRYSTLE SUKRA,DALJEET SIMMS,JAQUETTA SULTAN,EZRA SIMMS,QUYLAYZHA SURIEL,RAMONA M SIMONS,ARGENTINA SYED,HAIDER SINGH,CHANDRAMATTIE SYED,ZULFIQHAR SINGH,DEOHOTTIE SZETO,KIN SINGH,NAVJOTHI TABEEK,JOHN SINGH,RAMGOBIN TALENTO,EMMANUEL SINGH,SAVITREE TAMAYO,MAITE SINGLETON,LUCIANA TANDAZO GARCIA,OLIVA A SKOLKIN,SOOKIAH TANG,LISA SLAMOWITZ,LESLENE TAPIA,ZOILA SMITH,ANTANISHA R TATE,LISA SMITH,CURTIS TAVAREZ VIDAL,GEORGINA Y SMITH,HOWARD TAVAREZ,ROBERTO D SMITH,TREVAUGHNI TAVERAS RODRIGUEZ,JOSEFA A SOLARES,LEONCIO TAVERAS,BIENVENIDA SOLER MORETA,VICTOR R TAVERAS,GRISELDA SOLER,CELSO TAVERAS,VIRGINIA A SOMWARU,DHARSHANIE TAYLOR,MOLLY SOSA,JOHANNA TEJADA-MARIN,ALINA E SOSSA VELEZ,NORA E TEKLE,JOYCE SPINOSA,PATRICIA TEKLE,MERON ST VIL,LENZ TERRERO,CANDIDA ST. AIME,MARIE E TERRERO,FRANCISCO E STAAB,LYDIA THAYER,WILLIAM B STAFFORD,JAHIYA THOMAS,ETHAN STAGL-MOSA,STEPHANIE THOMPSON,SHEENAH STAMBOLITIS,LAMBROS K THOMPSON,TANASIA STAN,DANIEL TIWARI,SUNITA STEELE,HORACE TLATENCHI,JASMINE STEGMEIER-ULINSKI,ANDREA TODD,JOSLYN STEIN,ESTHER TOONE,SHANNON STELLA,PATRICIA TORCHON,KETIA Stewart,ANDREA E TORO,JEANETTE STEWART,DARNELL TORRES DE AGUIAR,MARIA D STITH,TYRAYAH TORRES MARTINEZ,MIRIAM

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TORRES,ASHLEE VIDAL,CARL TORRES,EMELYN VIERA,ELSA TORRES,MARILYN VILCHIS,STEPHANIE TORRES,NICOLE VILLAVICENCIO,JOSE TROCHEZ,LUDY VITKINA,MARIELA TROTMAN,SHARON VIZCAINO URIBE,STANLY TSE,SHUKFAN S VRAKEPEDES,PETER TUBA CHACHA,BLANCA L WALCOTT,GAIL TURNER,LORRAINE WALKER,GILLIAN UBILLUS,GINA WALTON,ANTHONY UPSHUR,NAITA WARNER,ANYA URBANSKI,FRANCES WARREN,ASHANTI URENA MORA,MARIA V WASHINGTON,STERLING URIARTE,OMAR J WASHINGTON-HOLLEY,YONETTE URIBE,RIQUE J WEBB,CLARK VAGHASIA,ANITABEN L WECHE,JEAN VALDEZ,CARLOS M WELFIELD,MICHAEL VALENTIN,MICHAEL WHEELER,LORRAINE VALERIO RIVAS,MIGUEL WHETSTONE,WILLIAM VARGAS GUZMAN,IRONELIS WHITE,CARLOTTA VARGAS,KEANU WHITNEY,DOROTHY-LOUISE VARGAS,NATHALIA W WIGGINS,LASEAN VARGAS,TIFFANY WILKES,EARLA VASQUEZ SANJINEZ,ROBERTO F WILLIAMS,GRACE VASQUEZ,GEORGIE WILLIAMS,MICHELE VASQUEZ,MIGUEL WILLIAMS,PATSY N VAZQUEZ,JONATHAN WILLIAMS,TYRESE VAZQUEZ,MARIA WILSON,NATASHA VEERIA,ANJINE WILSON,SYREETA VEGA SANTOYA,PEDRO A WONG,ARIESTY P VEIT,NORMAN WONG,CHRISTINA VELARDI,LAURIE WONG,SAU-SUM S VELASCO,JOANNA DIANNE WOO,MARIAN VELASQUEZ,KRISTOFER WOOD,LEROI VELAZQUEZ,IRACEMA WOODARD,PRINCESS ASIA VELEZ,BRENDA Woodard,Whitney VELEZ,HELEN A WOODLEY,GABRIELLE VELEZ,YESSICA WOSU,EDWARD VELILLA,JEFF WRIGHT,RUTH VENEGAS PRIETO,MARIA D XHELO,AGIM VENTURA PICHARDO,NOEL YACOUB,DIMA VERA,SAMUEL YANG,JING VERAS,NARCISO A YAP,MARIA TERESA VERGES,MARILYN YAPORT,NICOLE VEZZA,MICHAEL YARBOROUGH,JYNAI VIDAL,ALEXANDRA YEARWOOD,YVONNE E

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YIU,BEN K ZEIGLER,TEIANA YOUNG-EDWARDS,EYANNA ZEVALLOS,CARLOS YUSUF,MARIA ZHUANG,MING ZAMORA,CAROLINA ZUBAIR,ZAIN ZAPATA GERMAN,SEVERA ZUNIGA,ELIZABETH ZARZUELA,MARTHA M ZUNIGA,LUIS ZEA SALDARRIAGA,ALBA L

Retirees

ADAMCHAK, TRACY (8433) AGUDELO, MICHELLE A (4715) ALUISIO, BETTY L (2006) BAKER, MELISSA (5329) BERGMAN, SHU-FEN (6886) BERLAND, SHERI L (9362) BOHLER, COURTNEY (2726) BONOMI, JEANINE (2986) BUIE, NAOMI A (7529) CAMPBELL, SHEREEN (5484) CATE, DANIEL (3052) COSENTINO, BETH SPINNER (5149) DE PINTO, ISABELLA (5116) DEFEO, STACY (7674) DILORENZO, THERESA M (3824) DONIGER, STEPHANIE (0241) DUZICH, JUDITH (0698) DYER, KEVIN (3278) ELBAUM, JAMIE S (5566) FABRIZIO, KATHLEEN (2744) FALLON, CHRISTINE C (9970) FARINA, KERRI A (5685) FERRANTELLO, ANNA (6721) FRIED, ANNA (6155) GALBRAITH, KYLIE (1456) GELBERT, JUDITH A (8789) GIBLIN, STEVEN (1568) GIGLIA, MARIA (9278) GRABEL, SINDY (7539) GRANT, ASHLEY (4123) HOFFMAN, VIVIAN (0608) LEE, JENNY HSIEH (0794) LEJFER, EMILY (2083) LINICK, SAMANTHA (9348) LIRA, STEVE (5165)

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LIU, ALICIA (3164) LONDONO, DANIEL (2045) MACKENZIE, ALLISON (1419) MALIT, MICHELLE (6859) MASSE, GAIL (5845) MCLOUGHLIN, REBECCA (3055) MELIA, HEATHER (1360) MILLER, ALAINA (7880) MILLS, MARI (2578) NEUMAN, STUART (8218) NUNEZ, NELLY (7970) ORR, STEPHANIE (9211) OSWALD, KURT W (7516) PARRA, PRISCILA R (9289) PINTO, ADELE (8517) PISANE, LAUREN (8923) POWELL, LISA (4912) QUINN, JOHN (3808) RABINER, STEFANIE (9818) RAZZAZAN, DARIA (4677) REIDY, COURTNEY (2060) RESNICK, HEIDI S (8906) ST PIERRE-JOHNS, HOLLY (8925) SULLIVAN, JENNIFER (5570) SULLIVAN, JILL (9689) SUMNER, MERIDITH (2398) TAGHAVIAN, GOLNAZ (1872) TANNENBAUM, MICHAEL E (3198) VINEGAR, JONATHAN (6385) VONTOBEL, EDINA G (9649) WALSH, DAWN (3010) WOSELEY, PAULLA POLLARD (4119) YALOWICH, KRISTIN (4264) YU, DORINDA (1313)

Temporary Agencies

FULL STEAM STAFFING NJ, LLC. ON TARGET STAFFING LLC

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SCHEDULE 1(m)

Benefits Providers

Aetna Alliant Benefit resource, inc. Careington EisnerAmper LLP EVEREST HODGES MACE | ALIGHT INTERNATIONAL PLANNING ALLIANCE, LLC Leading Edge Administrators MSG CONSULTING INC. OperationsInc PRIMARY CONTROL SYSTEMS, INC. Prime Health/Magellan Rx (MEC) and Aetna (HDHP) PRINCIPAL SUN LIFE SunLife UNEMPLOYMENT SERVICES USI INSURANCE SERVICES WORK PLACE SOLUTIONS

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SCHEDULE 1(n)

Government/Regulatory Agencies

New Jersey Department of Labor New York Department of Labor NJEDA (New Jersey Economic Development Authority)

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SCHEDULE 1(o)

Significant Competitors

Belk BonTon Burlington Coat Factory Dillards Hudson's Bay Company J.C. Penney Kohls Macy's Nordstrom Ollie's Ross Stage Stein Mart TJX

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SCHEDULE 1(p)

Taxing Authorities

City of Philadelphia - Department of Revenue Florida Department of Revenue Internal Revenue Service New York State Department of Taxation and Finance NJ Division of Taxation NYC Department of Finance Pennsylvania Department of Revenue State of New Jersey - Division of Taxation State of New Jersey - Urban Enterprise Zone Authority Wisconsin Department of Revenue

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SCHEDULE 1(q)

Utilities

AMERICAN WATER & ENERGY AT&T MOBILITY CABLEVISION CABLEVISION LIGHTPATH, INC. CARDINAL COMMERCE -EXP CINTAS FIRE PROTECTION LO CITY OF SUNRISE COMCAST CON EDISON CONSTELLATION CUNNINGHAM COMMS - DIRECT ENERGY DIRECTV ENERGY MANAGEMENT SYSTEMS FPL GRANITE TELECOMMUNICATIONS JCP&L NATIONAL GRID NEW YORK AMERICAN WATER NYC WATER BOARD -EXP PCM TECHNOLOGIES PORT AUTHORITY OF NY & NJ PROTECTION ONE ALARM MONT -EXP PSE&G CO. PSEGLI RAPID PUMPS & METER SVC C SMCMUA SUEZ WATER NEW JERSEY TELCO EXPERTS LLC TIME WARNER CABLE INTL -EX TIME WARNER CABLE OF NYC VERIZON VERIZON WIRELESS WINDSTREAM HOLDINGS INC. XO COMMUNICATIONS

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SCHEDULE 1(r)

Unions

UFCW Local 888

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SCHEDULE 1(s)

Bankruptcy Judges and Staff – Southern District of New York

Judge Cecelia G. Morris Frances Fredericks Vanessa Ashmeade Brenda Robie Aldel Brown Frances Ha Judge Stuart M. Bernstein Chantel Barrett Kristin Corbett Kasey Wang Mike Paek Shelley C. Chapman Greg White Jamie Eisen Nicole Herther-Spiro Judge Robert D. Drain Dorothy Li Rosemary DiSalvo Matthew Bentley Melanie Miller Katrina Pape Judge James L. Garrity Jr. Willie Rodriguez Colin Davidson Annie Wells Judge Martin Glenn Deanna Anderson Tina Milburn Gilana Keller Jeremiah Ledwidge Judge Robert E. Grossman Lynda Calderon Roya Imani Judge Sean H. Lane Liza Ebanks Tracey Mercado Christine Azzaro Marc Veilleux Aileen Ramia Judge Michael E. Wiles Jacqueline DePierola

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Lorraine Echevarria Ronald Howard

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SCHEDULE 1(t)

U.S. Trustee Personnel – Southern District of New York

Susan Arbeit Brian S. Masumoto Richard C. Morrissey Serene Nakano Linda A. Riffkin Andrea B. Schwartz Paul K. Schwartzberg Shannon Scott Andy Velez-Rivera Greg M. Zipes William K. Harrington

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SCHEDULE 1(u)

Suppliers and Vendors

0039 ITALY 8 OAK LANE 0039 ITALY, FD DISTRIBUTION US 801-GALLERY C-3 MT, LP 1 MODEL MANAGEMENT, LLC. 801-GALLERY C-3 MT, LP -EXP 1 STATE 86 BLUE LLC 1 VOICE 90 DEGREES REFLEX PERFORMANCE 19RM LTD A & L CESSPOOL SERVICE CO 2 BOYS LAUNDROMAT A & V DENIM 2.7 AUGUST APPAREL INC A CLASSIC TIME WATCH CO. INC 21 MAIN A M EXCLUSIVE BUS. MACHIN 21 MAIN CORPORATION A&S APPAREL MARTIN 2112 SRL A. TESTONI GIGLIO 212 BIZ LLC dba LEVINAS A.D.C/ACRYLIC DESIGN COMPANY 212 DOWNTOWN CATERING A17 INC. AMOROS 213 INDUSTRY, INC. A17 INC/AMOROSA 21ST CENTURY BRANDS LTD. A3 APPAREL / 1822 DENIM 24/7 INTERNATIONAL AAA BATH FASHIONS 2K BY GINGHAM AAA FIRE & SECURITY, INC. 2SHIRTS AGO AAC CROSS COUNTY MALL LLC 2XIST ACTIVE AARON CAPRETTA 3 POMMES / KIDILIZ GROUP ABACO 3 RIGHTS NY ABASI ROSBOROUGH 3 SPROUTS ABASI ROSBOROUGH LLC 3.1 PHILLIP LIM ABC IMAGING 3070352 CANADA INC. ABC IMAGING OF WASHINGTON 360 SWEATER ABCO SYSTEMS INC. 37 ORCHARD ABE'S LIMO AND CAB SERVICE 37 ORCHARD GROUP LLC ABF FREIGHT SYSTEM INC. 3B INTERNATIONAL ABF FREIGHT SYSTEM, INC. 3E TRADING LLC. ABLE USA 3E TRADING, LLC. ABOUT FACE DESIGNS 4 YOU ABOUT TIME, INC. 438-87TH STREET 438-87 -EXP ABS FOOTWEAR 438-87TH STREET CO. 438-87 ABSORBA CENTRIC 444 86 BLUE LLC ACCESS CAPITAL 448-86TH STREET REALTY CO ACCESS NETWORK ACCESS 47 BRAND LLC ACCESSORIES EXCHANGE 5 STAR GIRLS APPAREL LLC ACCESSORY EXCHANGE 5M USA, INC. ACCESSORY MYXX LLC 7 FOR ALL MANKIND DELTA Q4 ACCESSORY NETWORK GROUP

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ACCESSORY NETWORK GROUP, AG ADRIANO GOLDSCHMIED, INC. ACCESSORY STREET AG KIDS PREMIUM ACCESSORY STREET, LLC. AGE OF WISDOM ACCESSORY ZONE AGRON, INC. ACCORD BUSINESS CREDIT AGRON/ADIDAS ACCORD FINANCIAL AHAVA N.A. LLC. ACCORD FINANCIAL LTD AHAVA NORTH AMERICA ACCORD FINANCIAL, INC. AHQ LLC ACCUTIME AIMEE BARYCHKO PHOTOGRAPHY ACCUTIME / US POLO AIMEE KESTENBERG ACCUTIME WATCH CORP AIWA AMERICA INC. ACCUTIME/CHARACTERS AJG APPAREL INC. ACCUTIME/DISNEY AKRIS ACEI DIGITAL AKRIS NYC ACHIM IMPORTS INC. ALAN BURCHFIELD ACLER ALAN KILMAN SALES ACME McCRARY CORP ALAN KILMAN SALES, INC. ACME-McCRARY CORP ALAN SHREM ACRO DISPLAY, INC. ALASHAN CAHSMERE ACRYLIC DESIGN ALASHAN CAHSMERE COMPANY ADC BLUE LLC ALBA ESPINAL ADDICTED BEAUTY LLC ALBEE DEVELOPMENT ADELE PINTO ALBERT A. BIANCO ADELINGTON DESIGN GROUP, INC. ALBISETTI C/O MEACCI ADEMARK PRODUCTS, INC. ALBISETTI C/O MEACCI ADENA GOLDIS ALDRICH STORES CORP. ADIDAS ALEKSANDER PRENGA ADIDAS LOLLYTOGS ALEKSANDER SIRADEKIAN ADIDAS AG ALEN CORPORATION ADIDAS AMERICA INC. ALEXA BOTHWELL ADIDAS SWIM ALEXIA ADMOR ADIDAS X STELLA MCCARTNEY ALEXIS SALISBURY ADIDAS/AGRON ALFAY DESIGNS ADINA REYTER ALFAY DESIGNS, INC. ADNAN RAMIC ALFRED MARIN ADT SECURITY SERVICES IN ALI RO ADT SECURITY SERVICES, IN ALL IN FAVOR ADTN INTERNATIONAL ALL STATE FLORALS AE/I TOUCH ALL TOO HUMAN BOSTON AERO AG HOLDINGS, LLC ALLEGRI TRILUX AEROSOLES ALLIED RICH AF WHITE CLOTHING ALLISON MACKENZIE MANUFACTURER ALLISON TAYLOR AFFORDABLE LUXURY GROUP ALLMARK DOOR AFTER MARKET ALLSTATE FINANCIAL CORPOR AG ADRIANO GOLDSCHMIED ALLSTATE FLORAL & CRAFT,

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ALLUDE FASHIONHAUS AMERICAN EXPRESS - ERIC ROMERO ALLURA IMPORT AMERICAN EXPRESS - I.S. GINDI ALLURA IMPORTS AMERICAN EXPRESS - J. RAFFETTO ALLURE CREATIONS ALLURE AMERICAN EXPRESS - J. SCHMIDT ALLURE EYEWEAR AMERICAN EXPRESS - JOE DOUGE ALLURE EYEWEAR/OSCAR DE L AMERICAN EXPRESS - L. MENTZER ALLURE HOME CREATIONS AMERICAN EXPRESS - N. VEIT ALLY AMERICAN EXPRESS - P. KHAJENOO ALLY -EXP AMERICAN EXPRESS - P. STELLA ALMAR LTD/KYI KYI AMERICAN EXPRESS - Q. LEWIS ALMAR LTD/KYI KYI ALMAR AMERICAN EXPRESS - S. HERRERA ALMAR SALES CO. AMERICAN EXPRESS - S. KAMINSKY ALOK INTERNATIONAL INC. AMERICAN EXPRESS - S. STAGL-MO ALOK INTERNATIONAL, INC. AMERICAN EXPRESS - SAM VERA ALPARGATAS USA, INC. AMERICAN FASHION ACCESSORIES ALPHA HOME FASHIONS AMERICAN FASHION ACCESSORIES, ALTEA -FO AMERICAN FIXTURE CO., INC. ALTEA SRL AMERICAN FLYER ALTERNATIVE APPAREL AMERICAN INTERNATIONAL TR AMANDA AZADI AMERICAN JEWEL LLC AMAZAR AMERICAS INC. AMERICAN MARKETING CENTRIC AMAZON CAPITAL SERVICES AMERICAN STITCH PREMIUM AMBER JAMES APPAREL LOUNG AMD FINE LINENS, LLC AMERICAN STITCH, LLC. AMEREX AMERICAN TEXTILE COMPANY AMEREX GROUP LLC AMERICAN TRAVELER AMERICAN APPAREL AMERICAN TRAVELER INC. AMERICAN BOY & GIRL ABG ACCESS AMERICAN TRUCKING ASSOCIA AMERICAN BOY AND GIRL HEA AMEX - VALENTINO AMERICAN CAT CLUB LLC AMEX - VALENTINO AMERICAN DESIGNER FRAGRAN AMICALE AMERICAN ESSENTIALS AMIEE LYNN AMERICAN ESSENTIALS INC. AMINCO INTERNATIONAL AMERICAN EXCHANGE AMUSEMINTS AMERICAN EXCHANGE APPAREL GRP AMUSEMINTS, LLC. AMERICAN EXCHANGE TIME ANA PLACIDE AMERICAN EXCHANGE TIME LLC ANALYTICS PROS, INC. AMERICAN EXPRESS ANAMIKA BILOTTA AMERICAN EXPRESS AMEX - ANAMIKA DAS BILOTTA AMERICAN EXPRESS AMEX R ANDERSON AMERICAN EXPRESS AMEX-E ANDIS CO. AMERICAN EXPRESS AMEX-R ANDRE ROMANELLI / TOM FORD AMERICAN EXPRESS AMEX-Z ANDRE ROMANELLI INC AMERICAN EXPRESS - A. DAY ANDREA MENNELLA AMERICAN EXPRESS - B. D'AGATA ANDREW FEZZA AMERICAN EXPRESS - D. PICCININ ANDREW MARC GIII

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ANDREW MARC GIII/ AQS BRAND, INC. ANDY & EVAN AQUA LEISURE ANDY & EVAN INDUSTRIES INC. AQUA LEISURE INDUSTRIES ANEW LEGWEAR LLC AQUAZZURA ANEW LEGWEAR LLC. AQUAZZURA NORTH AMERICA INC ANEW LEGWEAR, LLC. AQUIESSE ANGELA CROWE ARABA FENICE S.R.L. ANGELA SCOTT ARAMIS AND DESIGNER FRAGR ANITAS SPORTSWEAR ARAMIS SERVICES INC. ANKER PLAY PRODUCTS ARC INT. NORTH AMERICA ANKER PLAY PRODUCTS LLC ARC INT. NORTH AMERICA LLC ANNA BELLA FOOTWEAR ARC MINUTE ANNA GRIFFIN INC. AREA INC. ANNA SERAVALLI ARGENTINA GROSU-SIMONS ANNE KLEIN ARGENTO ANNE KLEIN / STEVE MADDEN ARGENTO SC BY SICURA INC. ANNE KLEIN / STEVE MADDEN ARGENYC TRAVEL LLC ANNICK GOUTAL LTD. ARIA ANRON MECHANICAL SERVICES INC ARKWRIGHT, LLC. ANRON MECHANICAL SERVICES, INC ARLEE HOME FASHIONS ANTHONY BOZZETTI ARMAND DIRADOURIAN ANTHONY DAY ARMITRON CORPORATION ANTHONY GUTIERREZ ARMSTRONG CEILING SOLUTIONS ANTHONY HANCOCK ARMY OF ME ANTICA FAMACISTA, LLC ARNOLD ZIMBERG ANTLER USA ARROW ARROW ANTOLINA ART & FRAME MART ANTONIO MARRAS ART AND COOK ANTONIO MARRAS S.R.L ART HORIZONS INC. ANTONY MORATO ART HORIZONS, INC. ANTONY MORATO MILKANDROSES ARTBEATS ANVI SPAIN PRODUCCION MODA SL ARTEAST APA ARTISAN 34 LLC APG CONSULTING LLC ARTISAN ENTERPRISE INT. INC. APIFIA INC ARTISAN ENTERPRISE INTERNATION APM MODELS MANAGEMENT ARTISTIX APP GROUP INC. ARTLAND APPAMAN ARTLAND INC. APPAMAN INC. AS BEAUTY LLC APPARELINE, INC. ASE MANUFACTURING APPROVED FIRE PROTECTION CO IN ASE MANUFACTURING PAPER APRICOT ASG SECURITY APRICOT COLLECTIONS INC ASG SECURITY - DO NOT USE -EXP AQ TEXTILES LLC. ASHKENAZY ACQUISITION CORP. AQ TEXTILES, LLC. ASHLEY GRANT AQS ASHLEY MCBRIDE

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ASHLEY NICOTERA AXIS PROMOTIONS ASHLEY-REED TRADING AYSHA ASHTON QUINTIN AYTANS MANUFACTURING CO LTD ASIANA CAPITAL INC. AZZURE HOME INC, ASICS AMERICA CORP. B & H PHOTO-VIDEO ASICS TIGER CORP. B ENVIED ASPESI B WERTHER SUPPLIES ASSA ABLOY ENTRANCE SYS US INC B Y DESIGN YOUNG ASSURED ENVIRONMENTS B&H COMPANY CHASER ASSURED ENVIRONMENTS -EX B&K TRADING INTERNATIONAL LLC ASTOR CHOCOLATE B.R. FRIES CONSTRUCTORS ASTUCCI U.S. LTD B.R. FRIES CONSTRUCTORS -EXP AT & T WIRELESS B.R.E INDUSTRIES, INC. AT & T WIRELESS ATT-ZU B2 PAYMENTS USA INC. AT LAST BABIATORS AT LAST SPORTSWEAR , INC. BABIATORS LLC AT&T BABY BELUGA ATAMA PREMIER FOODS BABY DREAM ATLANTIC BABY DREAM -FO ATLANTIC STAR BABY FANATIC ATM BABY GUESS DESIGNER CLA ATM-DIV OF PUBLIC CLOTHING BABY NAY/NAY ET AL ATOMIC MISSION GEAR, INC. BABY TOGS, INC. ATRIUM STAFFING OF NJ, LLC. BABY VISION ATTENTIVE MOBILE INC. BABY VISION, INC. AUGUST SILK BABYFAIR INC AUGUST SILK INC BADGLEY MISCHKA AUSTRAILIAN FASHION LABELS LTD BAG STUDIO LLC AUSTRAILIAN FASHION LABELS, LT BAG STUDIO, LLC. AUTHENTIC LIFESTYLE PRODUCTS BAGATELLE AUTOMATIC DATA PROCE ADP -EXP BAGATELLE INT INC. AUTOMATIC DATA PROCESSING BAGSTAGE INC. AUTOMOTIVE TECHNOLOG ATI BAIGUERA SRL AUTOMOTIVE TECHNOLOGIES, BAIGUERA SRL -FO AVA & YELLY INC BAILEY AVAAP BAILEY 44 AVAAP USA LLC BAILEY 44, LLC AVALON APPAREL/1060 SHERMAN BAK GIRLS INC. AVALON APPAREL/1060 SHERMAN BAK GIRLS, INC. AVANI BAKER & HOSTETLER LLP AVANTI LINENS INC. BALLY AVANTI LINENS, INC. BALMAIN AVEC LES FILLES BALMAIN USA LLC AVERY DENNISON BAMBECO AVIVA STANOFT DESIGN, INC. BANCA DELLE MARCHE SPA AXIOM BANK, N.A. BANDOLINO

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BANK OF AMERICA BEAUTY MARK BARBARA BLANK INC. BEAUTYMARK INTERNATIONAL BARDOT BEBE JUMP DESIGN BARDOT -FO BEBE JUMP DESIGN BARDWIL BARDWILL BEBE ACTIVE OSU BARDWILL INDUSTRIES BEBE DESIGNER CLASSICS BARE MINERALS BEES & DRAGONS BARI LYNN BEGINAGAIN TOYS BARKING IRONS BEHNAZ SARAFPOUR BARQUE BELIEVE IT LLC BARRY MANUFACTURING CO. I BELKIN INC. BARTON COMO/HART SCHAFFNER BELL ATLANTIC MAR BELL ATLANTIC NYNEX7 -EXP BASIC RESEARCH BELLA BLING BASIC RESOURCES, INC BELLA DAHL GIRL BASIC RESOURCES, INC. BELLINO FINE LINENS AMD FI BASICS BELLROY BASS BELLS & WHISTLES BATHMARK BELMONT GROUP INTERNATIONAL BATTISTONI -FO BELSITO MECHANICAL LLC BAUBLEBAR BELUGA, INC. BAVNA BEN ELIAS BAZZINI BAKERY BEN ELIAS IND. CORP. BAZZINI LLC BEN ELIAS INDUSTRIES BB&T FACTORS CORP BEN ELIAS INDUSTRIES CORP. BBC APPAREL/JOU JOU BEN ELIAS INDUSTRIES, CORP. BBC INTERNATIONAL BEN SHERMAN BBC INTERNATIONAL LLC. BEN SHERMAN R/ BCBG BEN SHERMAN SAMSUNG BCBG CENTRIC BEN SHERMAN SAMSUNG BCBG/NEEMA BEN SHERMAN / MIDWAY BCBGENERATION C/ BEN SHERMAN / MIDWAY BCBGENERATION HERMAN KAY BEN SHERMAN MIDWAY INDUSTRIES BCBGENERATION - VIDA BEN-ELIAS - JBRAND BCBGENERATION MANHATTAN BENIBECA BEACHW BENISTI USA, LLC. BCBGMAXAZRIA MANHATTAN BENSON MILLS CO. INC. BEACHWE BENSON MILLS CO., INC. BCC PRODUCTS CORP BENSUSSEN DEUTSCH & ASSOCIATES BCP HOME, INC. BENTEX BD APPAREL BENTEX GROUP, INC. BD APPAREL (STATE OF GRACE) BENTLEY LINGERIE BEADED GODDESS BERDON LLP BEAR CREEK SMOKEHOUSE BERGEN LIFT TRUCK INC. BEATRICE HOME FASHIONS BERGEN LIFT TRUCK, INC. BEAUTE PRESTIGE INT'L BERNADETTE MCMAHON

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BERNETTE BINDYA NY BESPOKE FASHION LLC BIOWORLD BESPOKE/KNOTTY & NICE BISHOP & YOUNG BESPOKE/NAUTICA BIXBEE BEST ACCESSORY GROUP BLACK BOW P/ BEST BRANDS CONSUMER PRID BLACK CLOVER BEST BRANDS CONSUMER BLACK CLOVER ENTERPRISES LLC PRODUCTS BLACK STALLION TRADING LTD BEST SECURITY BLACKBIRD FLIGHT WEAR, INC. BEST SECURITY INDUSTRIES BLACKBOARD SRL SOCIETA UNIPERS BEST SILVER INC BLANC/NOIR 21ST CENTURY BRANDS BESTAROO BLANK BESTSELLER WHOLESALE BLAUER BESTSELLER WHOLESALE US LLC BLING2O BETH METZLER BLOOMREACH INC BETSEY JOHNSEON KOMAR BLOOMREACH, INC BETSEY JOHNSON BLOWFISH BETSEY JOHNSON LEVY BLOWFISH LLC BETSEY JOHNSON L/ BLQ BETSEY JOHNSON THE LEVY GR BLQ MKT BETSEY JOHNSON SWIM BLUE MILLIENIUM REALTY LL BETSEY JOHNSON/CEJON BLUE TASSLE BETSEY JOHNSON/ESSEX BLUESUITS LLC BLUE S BETSY JOHNSON BLUESUITS,LLC BETTER BE BLUJACKET DAYANG ALLIANCE BETTY DAIN CREATIONS BLUJACKET DAYANG ALLIANCE BETTY DAIN CREATIONS, LLC. BMW FINANCIAL SERVICES BETWEEN THE NOTES LLC. BOARDRIDERS WHOLESALE LLC BEULAH BOARDRIDGERS WHOLESALE LLC BIATTA INTIMATES BOBBI BROWN COSMETICS -ESTEE BIBAS WHOLESALE AND RETAIL INC BOBBI BROWN PROFESSIONAL SERVI BIBBY FINANCIAL SERVICE BOBEAU CREW BIG APPLE COPY CENTER BOCA APPAREL GROUP BIG CITY TOURISM, INC. BODEN BIG FLIRT BODHI BILL BLASS BODUM INC. BILL BLASS MONDAN BODY GLOVE SWIM BILL BLASS COATS BOLLMAN HAT CO. BILL BLASS DESIGN, LLC. BOLLMAN HAT COMPANY BILLABONG BON BINI, DBA STEPPIN STONES BILLBOARD CREATIONS BON BINI, LLC. BILLIONAIRE BOYS CLUB BONAFIDE INC., BILLS KHAKIS BONOBOS BILTMORE TRUCK CORP BONOBOS, INC BILTMORE TRUCK MFG. CORP BOOKS FOR LESS BINDYA HANDBAGS BOOMER TECHNOLOGY GROUP

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BOOTSIE TOOTSIE BROWN & CHURCH/BURBERRY BORMIOLI ROCCO GLASS CO. BROWN SHOE CO. BOROUGH OF PARAMUS BROWN SHOE CO., INC. BOSCA CUSTOM LEATHER BROWN SHOE COMPANY, INC. BOSE CORPORATION BROWNIE BRITTLE LLC BOSSI HOLDING INC BROWNSTEIN HYATT FARBER BOSSI HOLDING INC. SCHREC BOSTON WAREHOUSE BRUCE BESSI, LLC. BOSTON WAREHOUSE TRADING BRUCE D'AGATA BOTTEGA ITALIANA SRL BRUNO MAGLI BOTTEGA VENETA B'SBEE BOTTEGA VENETA - BSW HEADWORKS BOUCHERON (USA), LTD. BT & DC INC BOWERS AND WILKINS E/ BUFFALO CENTRIC BRAHA INDUSTRIES, INC. BUFFALO CENTRIC BRANCH BANKING & TRUST BULGARI BRANCHE BEAUTY INC. BULGARI CORP. OF AMERICA BRAND TO MARKETS BULOVA BRAND TO MARKETS-SAPONIFICIO V BULOVA CORPORATION BRANDED APPAREL GROUP, LLC. BULOVA/ACCUTRON BRASILERAS BULOVA/CARAVELLE BRASILERAS US, LLC BUM EQUIPMENT BRASS LOCK & KEY BUNCH AND DWEE BRAVADO INTERNATIONAL GRO BURBERRY BRAVADO INTERNATIONAL GROUP BURLINGTON BASKET COMPANY MS BURMA BIBAS BRAVE SOUL BURMA BIBAS, INC. BRICKSOLVE, INC. BURMA-US POLO BRIC'S USA INC. BURTON & BURTON BRIC'S USA, INC. BURT'S BEES BRIEL BURT'S BEES, INC. BRIGHT BAUM BUTTER SAMSUNG C&T AMERICA BRIONI/MADA BVM USA MODA, INC. BRITISH APPAREL COLLECTION LTD BYRON LARS BEAUTY MARK BROAD FACTORS CORP. BYTECH NY BROADVIEW NETWORKS C&F ENTERPRISES BROKN LEGEND C&J CLARK AMERICA, INC. BROOKLYN CLOTH, LLC. C. LIFE BROOKLYN LOLLIPOP C.H.F. BROOKLYN LOLLIPOPS IMPORT CORP C.S.S. INC. BROOKLYN PAINT & HOME CEN C.T. PLAGE BROOKLYN WHOLESALE SUPPLY C.W. DESIGNS BROOKS BROS SOU C/O CREW KNITWEAR BROOKS BROS SOU C21 BAY RIDGE BLUE LLC BROOKSFIELD C21 BK HOME LLC BROUK AND CO.

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C21 PROPERTY MANAGEMENT CANDID LITHO PRINTING LTD. PARTNE CAPELLI NEW YORK C21 SDC BLUE LLC. CAPPUCCIO CA WASHINGTON LLC. CAPRESSO INC. CABEAU, INC. CAPRI DESIGNS CABLE & GAUGE HMS CARA MURACO CABLEVISION CARD PERSONALIZATION CADIENT LLC dba CADIENT TALENT SOLUTIONS CAFE COTON AMERICA INC. CARDINAL COMMERCE CAKE MIX DOCTOR CARDINAL COMMERCE -EXP CAL LIGHTING AND ACCESSORIES CARINA ACCESSORI MODA CALDEIRA USA, INC. CARLEENA FELDER CALERES INC. CARLEN ENT DIV P2F CALERES, INC. CARLEN ENTERPRISES CALIFORNIA DYNASTY CARLEN ENTERPRISESS CALIFORNIA FLORALS CARMEN MARC VALVO REPUBLIC CALIFORNIA LUXURY GROUP, LLC. CARO HOME CALLAWAY GOLF CARO HOME LLC CALLOWAY GOLF CAROL DAUPLAISE CALPHALON SUNBEAM PRODUCTS CAROLE HOCHMAN DESIGN GROUP CALPHALON SUNBEAM PRODUCTS CAROLINA HERRERA NEW YORK LTD CALVIN KLEIN G-III CARTERS CALVIN KLEIN PVH CARTERS WILLIAM CALVIN KLEIN PVH CASIO INC. CALVIN KLEIN PVH/ CASUAL EXPRESS CHRISTINA CALVIN KLEIN GIII CASUAL EXPRESS APPAREL CO CALVIN KLEIN PVH CATHAY HOME FASHIONS INC CALVIN KLEIN DELTA GALIL CATHAY HOME INC. CALVIN KLEIN JIMLAR GBG CATHERINE MALANDRINO CALVIN KLEIN CENTRIC CATHERINE MALANDRINO CALVIN KLEIN PVH NECKWEAR SAMSUNG CALVIN KLEIN AMERICAN ESSEN CATWALK JUNKIE -FO CALVIN KLEIN PEERLES P/ CBC GROUP INC. CALVIN KLEIN FISHMAN TOBI GBG CDI FINANCIAL SERVICES CALVIN KLEIN JEANSWE PVH CDI FINANCIAL SERVICES LLC CALVIN KLEIN KIDS HEADQ GBG/ CDW DIRECT LLC CDW DI CALVIN KLEIN O'WEAR / G III CDW DIRECT, LLC CALVIN KLEIN O'WEAR / GIII CEDAR MANAGEMENT CORP. CALVIN KLEIN WOMEN'S JEAN PVH CEJON CALVIN KLEIN /CIPRIANI/ CENTRI CEJON, INC. CALVIN KLEIN FURNITURE CENTER CITY CONSOLID JAYDE-EXP CALVIN KLEIN HOSIERY K/ CENTER CITY CONSOLIDATORS CALVIN KLEIN PERFORMANCE GIII CENTER FOR EDUCATION CTR FO CALVIN KLEIN SWIM G-III CENTER FOR EDUCATION & CANADA WEATHERGEAR CENTERSTAGE PRODUCTIONS CANDID LITHO MAIL SERVICES CENTRAL PARKING SYST -EXP

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CENTRAL PARKING SYSTEM CHILDRENS APPAREL NETWORK CENTRIC BRANDS CHILEWICH LLC CENTRIC BRANDS INC. CHILEWICH SULTAN, LLC. CENTRIC BRANDS, INC. CHINTALY IMPORTS CENTRIC SOCKS LLC CHIP & PEPPER CENTURION S.R.L. CHLOE CENTURION SRL -FO CHOCOLATES ON BROADWAY CENTURYLINK COMMUNICATION, CHOSEN FOODS LLC CHRISTIAN DIOR CES'T CHOUETTE NED AZ CHRISTIAN DIOR PERFUMES, LLC CF MOTORFREIGHT CHRISTIAN ELECTRIC CORP. CFD INC CHRISTIAN LACROIX CG MOBILE AMERICA LLC CHRISTINA AMERICA INC. CHABY INTERNATIONAL CHRISTINA MULLER CHAINSON FOOTWEAR, INC. CHRISTINE LANGER CHAMPION CHRLDR CHAMPION HANES CINO CHAMPION COURIER, INC. CINZIA ROCCA/RODEL USA CHAN LUU CIPRIANI JESSICA SIMPSON CHANCES R CIRCLE BUSINESS SAGL CHANDRAMATTIE SINGH CIRCLE BUSINESS SAGL -FO CHANEL CIRCLE GENERATOR SERVICE CHANEL, INC. CIRCLE GLASS CHANTELLE LINGERIE CIRCLE GLASS, LLC CHANTELLE SA CISTAR CHAPS CISTAR STUDIOS LLC CHARCOAL COMPANION THE CO CIT GROUP/COMMERCIAL SERV CHARDONNAY TAYLOR CITY FASHION EXPRESS CHARLES CASTRO MFG. CO I CITY FASHION EXPRESS -EXP CHARLES CASTRO MFG. CO, I CITY MERCHANDISE CHARLES KOMAR & SONS, INC CITY RAMBLER INC. CHARLES SIHANIKHOM CITY STORE GATES MFG. INC CHARLES W. BUMGARDNER CK GIRL CENTRIC CHARLIE HOLIDAY CK SUITS G-III CHARMANT USA CLARINS FRAGRANCE GIORGIO B CHARMONT/TRUSSARDI CLARINS INC. USA CHECKOLIT INTERNATIONAL CLARINS USA, INC. CHECKOLIT INTERNATIONAL, CLARKS OF ENGLAND CHEFMAN CLASSIC TIME/BEVERLY HILLS POL CHESAPEAKE MERCHANDISING CLICHE CHF CLICK MODEL MANAGEMENT CHF INDUSTRIES, INC. C-LIFE GROUP, LTD. CHIARA FERRAGNI -FO CLIMATE SMART THERMALS K/ CHILDRENCHIC CLINIQUE LAB. -ESTEE CHILDRENCHIC INC CLINIQUE LABORATORIES, LLC. CHILDRENS APPAREL NE TREND Z CLIO APPAREL INC

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CLOUD 9 COMO BLACK CLOUD9 DESIGN INC COMPASS GROUP USA CLOUDBRAK GROUP, LLC. COMPASS GROUP USA VENDLI CLUB Z INC. COMPUTACENTER FUSIONSTORM CMG LTD. INC. CNY APPAREL GROUP COMPUTER DESIGN & INTEGRATION COACH SERVICES INC CON EDISON COACH SERVICES INC. CON EDISON 43-1001-0325-1607-9 COALISION CON EDISON 43-2201-0315-0000-4 COALISION ORAGE CON EDISON 43-2201-0316-0000-2 COAST TO COAST CON EDISON 68-8108-0470-0000-5 COAST TO COAST IMPORTS, LLC. CON EDISON 68-8108-0475-0000-4 COASTLINE IMPORTS CON EDISON 69-9028-9120-0000-4 COBB SALAD - NICOLE MILLER CON EDISON 84-9630000000-504 COBB SALAD DESIGN CONAIR CORPORATION, INC. COBB SALAD DESIGN, DIV OF CONCEPT ONE COBB SALAD DESIGN, DIV. OF CONCEPT ONE...... US POLO COBRA TRADING CORP. CONCEPTS / GEOFFREY BEENE CODE RED TRADING LLC CONCEPTS / GEOFFREY BEENE CODY HOME CONCEPTS IN TIME COLAVITA CONCEPTS/ELLEN TRACY COLAVITA USA CONCORDE INC. CONCOR COLDPRUF INDERA MILLS CO. CONCORDE, INC. COLDPRUF INDERA MILLS CO. CONFETTI COLE HAAN CONIFER SPECIALTIES, INC. COLE HAAN OUTERWEAR / G III CONNECTED APPAREL COLE OF CALIFORNIA AUTHEN CONNEXXIONS INTL. US ESCADA COLE RIVER CO. CONNEXXIONS INTL. USA, IN COLLECTION XIIX LTD CONNORS RECRUITING, INC. COLLECTION XIIX, LTD. CONSOLIDATED COLLECTION XIXX LTD. CONSOLIDATED CLOTHES INC. COLMAR CONSOLIDATED EDISON CON494 COLORDRIFT CONSOLIDATED EDISON, INC COLORDRIFT, LLC. CONSOLIDATED SHOE CO., IN COLORFUL TRADE GMBH CONSTELLATION COLUMBIA DELTA CONSTELLATION AC#5370586-10 COLUMBIA SPORTSWEAR CONSTELLATION NEW ENERGY INC. COLUMBIDAE KIT/STAPLE CONSTRUCT COMCAST CONTINENTAL BUSINESS CRE COMCAST #8499100023804775 CONTINENTAL LIFT TRUCK, INC. COMFORT CONTROL SYSTEMS CONTINENTAL WIRELESS -EX COMMERCIAL TRAILER LEASIN CONVERSE HADDAD BRANDS COMMERCIALARTS INC. CONVERSE HADDAD BRANDS COMMODORE COPPER RIVET BT& DC COMMODORE MFG CORP CORE BAMBOO COMMUNE SHOWROOM CORE HOME

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CORE RETAIL LLC CRS INTERNATIONAL CORELLE BRANDS LLC CRS INTERNATIONAL INC. CORSI SRL CRS INTERNATIONAL, INC, CORTEX USA DBA CORTEX BEAUTY CRS INTERNATIONAL, INC. CORTEX USA DBA CORTEX BEAUTY CRYSTAL ART CORTLANDT REALTY CO. CRYSTAL ART OF FLORIDA, INC. CORTLANDT REALTY CO. -EXP CRYSTAL HOUSE INTERNATION CORY VINES CRYSTAL HOUSE INT'L, LLC. COSABELLA CRYSTAL TEMPTATIONS COSMOPOLITAN INCENTIVES LLC CRYSTINE CABRERA COTY US, LLC. CUDDL DUDS GREAT CHINA COURTAULDS TEXTILES AMERICA CUDDL DUDS GREAT CHINA COURTNEY REIDY CUDLIE ACCESSORIES COZY S&S CASUAL CUE BALL PRODUCTIONS LLC CPW CUISINART CRA.Z.ART CULLEN USA CRAIG INCALCATERRA CULT OF INDIVIDUALITY BBC CRAYOLA LLC. CULTURATA LTD CRAYOLA, LLC. CUPID FOUNDATIONS CRA-Z-ART CUPID FOUNDATIONS, INC. CREATIVE ASSET, INC. CUPIO CABLE & GAUGE HMS CREATIVE BATH CUSTOM LEATHER CANADA LEA CREATIVE BATH PRODUCTS CUT 25 CREATIVE CIRCLE, LLC CUTIE PIE BABY CREATIVE PARTNERSHIP LLC CUTIE PIE BABY, INC. CREATIVE SNACKS CWR ELECTRONICS CREATIVE SNACKS CO. LLC CYNTHIA ROWLEY CREST HOME DESIGN CYNTHIA VINCENT CREST MILLS JBL TRADING CYNTHIA VINCENT TWELFT CREST MILLS JBL TRADING CYRUS CRIMINAL DAMAGE -FO D & W DISTRIBUTORS INC CRIMZON ROSE D&D CRIMZON ROSE/EB ROCKS D&D -FO CRIMZON ROSE/R. MINKOFF D&H DISTRIBUTING CRITEO CORP. D. ELEMENT INC. CRL LONDON D.V.F. STUDIOS CROCS INC. DAILY RECORD CROCS,INC. DAINTY HOME CROCS-MLB DAINTY HOME INC. CROOKS AND CASTLES DALIA MACPHEE CROSS RIVER FIBER, LLC DAMIR DOMA CROSSWINDS SOURCING LLC DAN RIVER CROW WATCHES DAN RIVER, INC. CROWN CAP DANA ROUNSAVILLE CROWN CASTLE FIBER LLC DANA-CO LLC CRS DANBAR COOL THINGS, INC. DBA B

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DANIEL FRIEDMAN & ASSOC. INC DEIDRE O'BRIEN DANIEL FRIEDMAN & ASSOCIATES DEJ ENTERPRISE LLC DANIEL FRIEDMAN/BETSEY JO DEJ ENTERPRISES LLC DANIEL FRIEDMAN/MADDEN GIRL DEJUNO CORP DANIEL FRIEDMAN/STEVE MAD DELIVERING HAPPINESS, LLC DANIEL HOME CLASSICS DELONGHI DANIEL LINEN DELONGHI AMERICA, INC. DANIEL M. FRIEDMAN & ASSO DELSEY DANIEL M. FRIEDMAN, INC. DELSEY LUGGAGE, INC. DANIEL. E. RUSSO MD. -EXP DELTA GALIL INC USA DANIEL. E. RUSSO, MD. DELTA GALIL USA DANIELLE LINDHEIM DELTA GALIL USA INC DANNIJO DELTA GALIL USA INC. DANNY & NICOLE DELTA GALIL USA, INC. DANSKIN DEMOCRACY KELLWOOD M/ DARON WORLDWIDE TRADING DENNIS EAST DARTRONICS, INC. DENNIS EAST INTL, LLC. DASH CLOTHING INC DEPOSCO, INC. D'AVANT - GARDE TRICOT DEREK LAM DAVID & YOUNG DEREK LAM INTERNATIONAL DAVID & YOUNG DY DESIGN IMPORTS DAVID DANIALIAN DESIGN LOFT 315 DAVID DONAHUE INC. DESIGN STYLES DAVID SCIMECA DESIGNER CLASSICS LLC DAWSON FORTE DESIGNER CLASSICS. LLC DAWSON FORTE, LLP. DESIGNER SPECIAL DAYANG ALLIANCE LLC-BLUJACKET DESIGNSTYLES DAYANG TRANDS DESIGUAL DAYANG TRANDS USA INC. DESTI DESIGN DB TECHNOLOGY DEUSEX MACHINA MOTORCYCLES DC COLLECTIVE LLC USA DE LAGE LANDEN FINANCIAL DEX CLOTHING CO., LTD. DE LAVION DEX IMAGING LLC DEAL RISE DGA SECURITY SYSTEMS DEAL RISE LLC DGA SECURITY SYSTEMS DGA AL DEBBIE KATZ INC. DI BIANCO DEBBIE KATZ, INC. DIAMOND HOME DEBONAIR CREATIONS INC DIANA SARJU DECKERS OUTDOOR CORP DIANNA SCIANDRA DECKERS OUTDOOR CORP. DICKIES DECKERS OUTDOOR CORPORATION DIESEL DECONIC GROUP LLC DIESEL - Q4 SAMSUNG DECOR CRAFT INC DIESEL USA, INC. DECORWARE INC/CAPRI CANDLE DES DIFIORE GIACOBBE & A DIFIOR DECOWARE INC/CAPRI CANDLE DIFIORE, GIACOBBE & ASSOC DEER STAGS CONCEPTS DILSHAD SYED

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DINA HIMMEL DONNA KARAN COSMETICS DIOR DONNA KAREN DIRECT ENERGY #1602343 DONNA MORGAN DIRECT ENERGY BUSINESS DONNA RICCO DIRECT FRAGRANCES DOOBALLO DIRECT HOME TEXTILES DOOR AUTOMATION CORP. DIRECT HOME TEXTILES GROUP DORFMAN PACIFIC DIRECTV DORFMAN PACIFIC CO. DIRECTV -EXP DORINDA YU DISNEY DOROTHY BLUE DISNEY BABY DOUGLAS DIRTADIAN DISTIVALTO USA, INC. DOWN LITE DISTRIVALTO USA, INC. DOWN LITE INTERNATIONAL DIVERSIFIED DISPLAY PRODU DOWNTOWN COMPANY DIVERSIFIED RACK & SHELVI DP ACCESSORIES/LESLIE DANZIS DIVERSIFIED STORE FIXTURE DR. MARTENS DIVINE INVESTORS LLC DRAGONE, LLC. DIVISION SIX SPORTS DREAM HOME DIVISION SIX SPORTS INC. DREAM HOME NY, LLC. DIVISION SIX SPORTS, INC. DREAMWEAR, INC. DIZZION INC. DRESS DIV OF ELO DKNY DRESS FORUM INC. DKNY G-III DRESS THE POPULATION DKNY PEERLES DRIFTER DKNY G-III DRIVERS EXPRESS, LLC. DKNY HANESBRANDS DRYBRANCH INC. DKNY SAMSUNG C&T AMERICA DRYBRANCH INC./SPORT DES DKNY PARIGI DSTRUCT -FO DKNY TRIMFOOT DUCK RIVER TEXTILE INC. DKNY / PVH DUCK RIVER TEXTILE, INC. DKNY / PVH ACCESSORIES DUGGAL VISUAL SOLUTIONS DKNY TRADING, INC. DULCE DE LECHE DKNY WOMEN'S SUITS G-III DURACELL DURACE DL1961 DVF CALERES DL1961 PREMIUM DENIM, INC DVLPMNT DOCKS INTERNATIONAL DVM INSURANCE AGENCY DOCKS INTERNATIONAL CORNEL DWD MECHANICAL CONTRACTOR DOLCE & GABBANA INC. DOLCE & GABBANA USA INC DYKER PARK BAGELS DOLCE VITA DYLAN GEORGE DOLCE VITA FOOTWEAR, INC. DYNAMIC SPORTS GROUP INC. DOLCE VITA SWIM AMEREX DYNAMITE DECORATORS, INC. DOM REBEL THREADS E GLUCK CORPORATION DOMENICK PICCININNI E GLUCK/SPROUT DONNA KARAN GIII E. GLUCK CORP. DONNA KARAN DEPTS.60 50 E. GLUCK CORPORATION

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E. GLUCK/ANNE KLEIN ELITE MODEL MANAGEMENT CO E. GLUCK/BADGLEY MISCHKA ELIZA J G-III E.GLUCK / NINE WEST ELIZABETH & JAMES E.GLUCK/ARMITRON ELIZABETH & JAMES LLC E.L.F. COSMETICS ELIZABETH ARDEN E.L.F. COSMETICS, INC. ELIZABETH ARDEN INC E.LO SPORTSWEAR ELIZABETH ARDEN INC. E.S. ORIGINALS, INC. ELIZABETH ARDEN, INC. EA OPR ELIZABETH ARDEN ELK GROUP INTERNATIONAL EADFG ELIZABETCH ARDEN ELK LIGHTING EARTH LINK BUSINESS ELKE PHELAN EARTHLINK BUSINESS ELLEGI, INC. EAST OF EDEN ELLEN DEGENERES ESSENTIAL BRAN EASTERN ACCENTS ELLEN TRACY CHARLES KOMAR EASTERN ACCENTS, INC. ELLEN TRACY CHARLES KOMAR EASTERN INFANTS WEAR INC ELLISON EASY SPIRIT ELLISON FIRST ASIA EBERJEY ELRENE ECHO ELRENE HOME FASHIONS ECKOH INC. ELSA ALBA ECONOCO CORP EMBASSY APPAREL ED BY ELLEN DEGENERES VINCE EMEE OLARTE FOUSSARD EDUSHAPE EMERGENT TRENDS EDUSHAPE LTD EMERGENT TRENDS INC EFX MARKETING, LLC. EMG INC. EHL IMPORTS/CHANCES EMILIO PUCCI EIGHT PENNY NAILS EMILIO PUCCI/ROSSIMODA USA R/ EIGHTMOOD US INC. EMILY LEJFER EIKA HADDAD EMME OLARTE FOUSSARD EILEEN FISHER EMORY PARK EKAHAU, INC. EMPORIO ARMANI ELECOCO SHINESTAR ENCARNACION CARRIZO ELECTRIC & ROSE ENCHANTE ELEGANT HOME FASHIONS, LLC. ENCHANTE ACCESSORIES ELEMENT /BOARDRIDGERS ENCHANTE HOME TURKO TEXTILE ELEVENTY ENDLESS ROSE ELICO LTD. ENDURANCE FITNESS LLC ELIDAN CORP ENERGIE ELIE BALLEH ENGLISH LAUNDRY ELIE TAHARI ENGLISH LAUNDRY PRODIGY ELIE TAHARI, LTD. ENGLISH LAUNDRY D.16 ELISABETH MCDANIELS ENTERPRISE ANN PARKING ELISE M ENVIRO WATER LLC ELISE M, INC. ENVISAGE GROUP - THACKER ELITE HOME FASHIONS ENZO ANGIIOLINI ELITE HOME PRODUCTS, INC. EPOCA

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EPOCA INTERNATIONAL INC EXCESS INTERNATIONAL EPSILON DATA MANAGEMENT, LLC. EXTREME LINEN, LLC. EQUITY INTERNATIONAL, INC. EXTREME LINENS ERGE KVE EXXEL OUTDOORS LLC ERIC GOLDSTEIN EYE BALL PRODUCTIONS ERIC ROMERO EYE KING, LLC. ERIC RUTBERG EYE KING/UNDER ARMOUR ERIN FETHERSTON E-Z PASS ERMENEGILDO ZEGNA CORP. E-Z PASS -EXP ES ORIGINALS EZRASONS INC ESO F & G MECHANICAL CORP. ESPIRIT F YOMTOV LLC ESSENTIAL BRANDS F. SCHUMACHER & CO ESSENTIAL BRANDS INC. FAB ACCESSORY ESSEX MFG. FAB MILL ESSEX MFG. INC. FAB MILL, INC. ESTEE LAUDER FABIAN COUTURE GROUP INT. ESTEE LAUDER -ESTEE FABIAN COUTURE GROUP INT'L ESTEX HOME FASHIONS FABRICE TROMBERT ET ENTERPRISES FABRICE TROMBERT PHOTOGRAPHY ET ENTERPRISES DISTRIBUTIONS FACEBOOK, INC EURASIA U.S. CORP. FAF INC EURASIA US CORP. -FO FAF INC/CATHERINE STEIN EURO CERAMICA INC FAHRENHEIT IT, INC. EURO STYLE FAIRBORN MID-ATLANTIC EURO-AMERICAN BRANDS LLC FALC USA EUROITALY INC FALC USA INC EUROITALY, INC FALCOTTO FALC U EUROKIDS FALKE KGAA EUROKIDS, INC. FALKE USA EUROPE IMPORTS, INC. FALLON & ROYCE EUROPEAN HOME DESIGN FAME FASHION EVE INTERNATIONAL LLC (VANITY FAME FASHION HOUSE, LLC. EVENT SALES INC. FAMOUS DESIGNER EVENT SALES, INC. FANILU EVEREST PREMIER INSURANCE CO. FANTAS EYES, INC. EVERYDAY SUNDAY USA FANTAS EYES/TWELVE EWING ATHLETICS FANTASIA ACCESSORIES LTD EXA DATA SOLUTIONS INC. FANTASIA ACCESSORIES LTD./NANE EXCEL APPAREL CORP. FANTASIA ACCESSORIES, LTD. EXCEL ELEVATOR & ESCALATOR FANTASIA/LULU EX-CELL HOME FASHIONS FARVIEW FASHION INC. EXCELL HOME FASHIONS, INC FASHION ACCESSORY EXCELLED SHEEPSKIN AND FASHION ACCESSORY BAZAAR, EXCELLENT ART FASHION ANGELS EXCELLENT ART MFG. CORP. FASHION AVENUE KNITS

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FASHION BRANDS DIRECT FILA SPORT D.10 FASHION CIRCLE USA INC. FILA USA INC. FASHION CIRCLE USA, INC. FILA USA, INC. FASHION FOOTWEAR LLC FILCO CARTING CORP. FASHIONATA INC/MICAELA EZRA FILLING PIECES -FO FASHIONHAUS FILLING PIECES BV FASHIONHAUS,LLC. FILOMENA PELLETIER FASHIONISTA/SUPPLY & DEMA FINANCE ONE FATE BY LFD FINANCE ONE, INC. FC SNACKS FINE LINES FC SNACKS INC FINEST MENSWEAR FDI-ICF USA LLC FINEST SHOES SRL FDJ FRENCH DESSING, INC. FIORUCCI -FO FDS USA INC FIORUCCI HOLDINGS LTD FDV ARTFOLIO FIRST CAPITAL FEA MERCHANDISING INC. FISHER'S POPCORN FEA MERCHANDISING, INC. FISKE FEDERAL BUSINESS PRODUCTS INC. FISKE INDUSTRIES, INC. FEDERAL DIRECT FIT & FRESH, INC. FEDERAL EXPRESS CORP. FIT & FRESH, INC. FEDERAL EXPRESS CORP. -EXP FIT ADVISORS LLC FEDEX FIT FOR LIFE LLC FEDEX -EXP FITCH INC. FEDEX (ECOMM ONLY) FITFLOP LIMITED FEDEX FREIGHT FITFLOP USA, LLC. FEDEX FREIGHT -EXP FIVE FIFTY FIVE FEIYUE FIVIA SAS / TOM FORD FEIYUE INTERNATIONAL, LLC. FIVIA SAS DI VERRINO FELIX REY FLAPDOODLES APPAREL FENTON MOON MEDIA FLAPDOODLES APPAREL, LLC. FERRAGAMO USA, INC. FLASH & PARTNERS USA FERTHERSTON DESIGN GROUP FLEMINGTON DEPARTMENT STORE FESCO FLIGHT 001 INC. FESCO INC FLIP OUT FETCH...FOR COOL PETS, LLC. FLORA BELLA FEW MODA FLORA NIKROOZ ESSENTIAL BRANDS FFC FIRST FASHION CORP LTDX FLORA-BELLA INTERNATIONAL FFD DESIGNS U.S.LTD. FLORENCE PAPER CORP. FGF INDUSTRY SPA FLORIDA PRIVATE LABELING FGX INTERNATIONAL INC FLORSHEIM FICKLE FLOWERS BY ZOE FIELD SCOUT FLUXUS FIERCE, INC. FLYING TOMATO SALT & PEPPER FIJI FLYING TOMATO SALT & PEPPER FILA AQUARIUS LTD FOCUS 2000 FILA BILL LAVIN FOCUS 2000 CORP

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FOLEY HOAG LLP FRANKLIN FLOORS INC. -EX FOO AND FOO FRED DAVID INT'L USA INC FOO AND FOO LLC FRED FERGUSON FOOTWEAR HEADQUARTERS, LLC FREESTYLE USA DIV FOOTWEAR TRADING FREEZE FOOTWEAR TRADING BARKER FREEZE KIDS FOR ARTS SAKE GREETINGS & GIFT FREIDA & JOE, INC. FOR SIENNA FREIDA ROTHMAN FOR THE REPUBLIC FREMONT FOREVER BEAUTY NY, LLC FREMONT APPAREL CO. FORMENTINI FRENCH CONNECTION FORMENTINI SRL FRENCH CONNECTION ROTHCHIL FORTE FORTE FRENCH CONNECTION GROUP FORTE FORTE CRS FRENCH LAUNDRY HOME FORTE FORTE SRL FRENCH WEST INC. FORTUNATE SUN FRENZ GROUP, LLC. FOSSIL FRESKO FOSSIL / PUMA FRETTE INC. FOSSIL PARTNERS LP FRETTE NORTH AMERICA FOSSIL PARTNERS, LP FRISKY NINETEEN LLC. FOSSIL/ARMANI FRISKY NINETEEN FOSSIL/AX FRNCH FOSSIL/DIESEL FRYE FOSSIL/M. KORS FTC COMMERCIAL CORP. FOUFOU DOG FUGAZY STUDIO CORP. FOUR MARKETING, INC. FUJI FOUR STARS THE VANITY ROOM FUJIFILM NORTH AMERICA, CORP. FOWNES FUL FOWNES BROS., & CO. INC. FULL STEAM STAFFING NJ, LLC. FOWNES BROTHERS & CO, INC. FUN SOCKS FOX RUN CRAFTSMEN FUNDAMENTAL COAST FOX RUN USA, LLC. FURI BRANDS INC. FOXCROFT FURI BRANDS, INC. FPL FURLA FRAAS FURLA USA, INC. FRABER FURLA/RATTI SPA FRABER ITALIA SRL -FO FURLUX FRANCESCO RUSSO FUSION MODELING AGENCY, LLC FRANCESCO RUSSO -FO FUSION MODELING AGENCY, LLC. FRANCHI FYFFES NORTH AMERICA INC FRANCO SARTO CALERES DP.50 G & B NEGOZIO SRL, COURMAYEUR FRANK CUSIMANO G BY GUESS MARC FISHER FRANK D'AMICO G BY GUESS MARC FISHER FRANK WRIGHT J/ G GLOVER & CO LTD FRANKIE MORELLO GILMAR G MASON FRANKLIN FLOORS INC. G MASON GROUP LLC.

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G&P NET USA INC. GENEVA/BRIEL G&S OFF PRICE, INC. GENEVA/FREESTYLE G. WRUBLIN CO. INC. GENEVA/JULES & JAMES G. WRUBLIN/ICE GENEVA/MOSCHINO G.H. BASS BASS/G GENEVA/STYLE & CO. G.WRUBLIN/KIDS GENEVA/TOMMY BAHAMA GALL -FO GENTLE SOULS GALL SRL GEOCENTRAL GANESH GEOGRAPHICAL NORWAY GANGI GEOGRAPHICAL NORWAY LLC GARDENIA GEORGE WEINTRAUB AND SONS GARDENIA, LTD. GEOX S&A/GEOX GARMIN INTERNATIONAL GERBER CHILDRENS WEAR LL GARMIN USA GERBER CHILDRENS WEAR, LL GARNIER-THIEBAUT, INC. GEREN FORD GARTNER STUDIOS GEREN FORD INC GARTNER STUDIOS, LLC GERSON & GERSON GATEWAY ACCEPTANCE CO. GERSON & GERSON, INC. GAUDI GEVRIL DROP SHIP GAUDI TRADE SPA GH BASS & CO. G-III GBG / FRYE GI KBS CORPORATION GBG ACCESSORIES GIAMBATTISTA VALLI GBG ACCESSORIES GROUP, LLC. GIAMBATTISTA VALLI USA INC. GBG USA INC. GIBSON OVERSEAS INC. GBG USA, INC. GIBSON OVERSEAS, INC. GBYM GIFT PLUS GEAR FOR SPORTS GIFTCO 21 LLC GELMART INDUSTRIES INC. GIFTSOUND LIMITED GEM SRL GIFTSOUND LIMITED -FO GEMLINE DEPT.71 GIGLIO USA LLC GEMLINE FRAME CO G-III GEN STAR GIRLS LLC G-III LEATHER FASHIONS GEN3 MARKETING LLC GIII LEATHER FASHIONS INC GENA ACCESSORIES G-III LEATHER FASHIONS INC GENERAL BUSINESS CREDIT G-III LEATHER FASIHONS GENERAL BUSINESS CREDIT GIL & JAS GENERIC SURPLUS GIL & JAS, LLC. GENESCO INC. GILDAN USA INC. GENEVA / KENNETH COLE GILDAN USA, INC. GENEVA WATCH CO. GILLETTE GENEVA WATCH CO., INC. GILMAR USA, INC. GENEVA WATCH GROUP GIMPEX LIMITED GENEVA WATCH GROUP INC. GINA BARNAO GENEVA/BCBG GINA GROUP GENEVA/BCBG GIRLS GINA HOSIERY GENEVA/BCBGENERATION GINA HOSIERY LTD.,

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GINIA FASHIONATA GOLDMEDAL INTERNATIONAL GIORGIO ARMANI GOOCE STYLE NETWORK AMERICA GIORGIO ARMANI CORP. GOOCE STYLE NETWORK AMERICA GIORGIO BRATO GOOD AMERICAN GIORGIO BRATO BRASCHI BRAT GOOD FELLA SRL GIOSAR LTD GOOD FELLAS SRL GIOVANNIS ITALIAN DELI GOOD NEWS GIS - HIRERIGHT GOOD NEWS SHOES LTD GITMAN AND CO. GITMAN BROT GOODFELLAS / CANALI GIVE BACK BRANDS GOODMAN FACTORS GIVE BACK BRANDS (JUSTIN BIEBE GOODMAN FACTORS GLAM ROCK COUTURE GOODMAN FACTORS, INC. GLITTER GIRL GOOGLE INC GLOBAL BACKGROUND SCREENING, GOOGLE LLC I GOORIN GLOBAL COFFEE CO GOORIN BROS. GLOBAL COFFEE COMPANY GOORIN BROTHERS, INC. GLOBAL DIVERSIFIED HOLDINGS, I GORDON BROTHERS COMM & IND GLOBAL EQUIPMENT GORDON BROTHERS GROUP GLOBAL EQUIPMENT CO. INC. GOURMET HOME PRODUCTS LLC GLOBAL FASHION ICON INC. GOURMET NUT GLOBAL GOLD, INC. GPF FOOTWEAR, LLC. GLOBAL INNOVATIONS NETWORK GRACE & OLIVER LLC GRACIA GLOBAL VIEWS GRAMMY LABEL GLOVES INT. INC GRAND TIME GLOVES INTERNATIONAL INC GRANT & BOWMAN INC. GLOVES INTERNATIONAL, INC GRANT & BOWMAN, INC. GLY, INC. GRAPHIQUE DE FRANCE GM FINANCIAL LEASING GRAPHIQUE DEFRANCE GMAC COMMERCIAL CRED BANK O GREAT AMERICAN BEAUTY, INC. GMAC COMMERCIAL CREDIT GREAT CHINA EMPIRE INC.. GMG (W.G.G.) APPAREL GREAT CHINA EMPIRE, INC GODINGER SILVER GREAT DISCOUNTERS GODINGER SILVER ART CO. GREAT PLACE TO WORK INSTITIUTE GODIVA CHOCOLATIER GREEN CRYSTAL AROMAS INC GODIVA CHOCOLATIER, INC. GREEN CRYSTAL AROMAS INC. GOEN.J GREEN TOYS, INC. GOEN.J CO., LTD. GREENBERRY ECO-IND LLC GOLA GREENBERRY ECO-INDUSTRIES LLC GOLD BUG GREENLEAF GOLD TOE GILDAN BRANDED GREENLINE DIST. / NATIVE UNION GOLD TOE GILDAN BRANDED GREENLINE DISTRIBUTION GOLD, INC. GREG CIOFFI GOLDEN TOUCH PLANET GOLD GRENDENE USA, INC. GOLDESSENCE LTD GREYSON

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GREYSON CLOTHIERS HALABALOO WEEPLAY GREYSTONE COMMERCIAL METRO HALABALOO INC GREYSTONE INT'L GROUP DBA TAIL HALE BOB GRIFFIN HALE TEA GRIFFIN TECHNOLOGY, INC. HALSTON GROUP III HAMILTON BEACH PROCTOR SILEX GROUP III INTL, LTD. HAMILTON BEACH BRANDS, INC. GROUPE SEB USA HAMPSHIRE HOSIERY ACME GROUPE Y N A HAMPTON FORGE GROUPE YNA INC. HAMPTON FORGE LTD. GRUBHUB HOLDINGS INC. HANA FINANCIAL INC GRUNER CO. HANA FINANCIAL, INC. G-STAR HANDCRAFT GUARDIAN LOCK SECURITY HANDCRAFT MFG. CORP. GUARDIAN LOCK SECURITY -EXP HANES GUCCI HANES BRANDS SARA LEE KNI GUERLAIN INC. HANESBRAND INC. GUESS HANESBRANDS UNDERWEAR GUESS G-III HANESBRANDS, INC. GUESS G-III HANKY PANKY GUESS D.20 HANNA LINGERIE GUESS D60 HANNA MCGINLEY GUESS ?, INC. HANNAH ANDERSON V/ GUESS FOOTWEAR MARK/GU HANRO GUESS SIGNAL PRODUCTS HANRO USA INC. GUESS, INC HAPE INTERNATIONAL, INC. GUESS/SIGNAL PRODUCTS HAPPY SOCKS GUMDROP CASES HAPPY SOCKS NORTH AMERICA INC GURHAN HAPPY THREADS GW ACQUISITION LLC. HARAJUKU LOVERS GWEN WARKULWIZ LAWRENCE HARD CANDY CASES, LLC. GXS, INC. HARDWATER CLOTHING USA H&J LIQUIDATORS HARDWICK CLOTHES H&M INTERNATIONAL SALES INC HARLEYSVILLE INSURANCE H. BEST LTD. HARLEYSVILLE INSURANCE -EXP H. EICH SRL HARMAN H.E.R. ACCESSORIES HARMAN HARMAN IMPOR H.I.S. INT'L TOURS (NY) INC. HARMAN INTERNATIONAL H.L. DALIS INDUSTRIE HABITUAL GIRL HARMAN INTL IND. HACHETTE BOOK GROUP HARMONY COLLECTIONS ABS FO HACHETTE BOOK GROUP DIST. PHOE HARRY BACHRACH HADDAD APPAREL GROUP, LTD. HART SCHAFFNER & MARX HADDAD BRANDS HART SCHAFFNER MARX HAGGAR INC. HART SCHAFFNER MARX GRUNER HALABALOO HARTMANN

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HARTZ MOUNTAIN ASSOCIATES HEROINE SPORT, LLC. HARVE BERNARD LEATHER HERSCHEL SUPPLY COMPANY HASKELL JEWELS LTD., HERSCHEL SUPPLY COMPANY HASKELL JEWELS, LLC. HERVE LEGER HASKELL JEWELS/KENNETH COLE HEURUEH HAT ATTACK HFC PRESTIGE INT'L US HAUTE QUEEN LLC HFC PRESTIGE PRODUCTS INC. HAUTE ROGUE HFC PRESTIGE PRODUCTS, INC HAVAIANAS HIGH ALCHEMY, LLC HAVAIANAS STYLEW HIGH INTEN CORP. HAVOC GIFTS HIGH LIFE INC. HAWKE & CO HIGH POINT HDS TRADING CORP HIGH POINT DESIGN LLC HDS TRADING CORP. HIGH RISE FIRE PROTECTION HEAT SWIMWEAR, INC. HIGH SIERRA HEATHER MELIA HILLDUN CORP. HEDGREN HILLDUN CORP. HEDGREN USA, INC. HILLDUN CORP. HEENEY CO. INC. HIMATSINGKA AMERICA (FOREIGN) HEENEY CO., INC. HIMATSINGKA AMERICA INC HELEN KAMINSKI BOLLMAN HIMATSINGKA AMERICA, INC HELEN OF TROY HIMATSINGKA AMERICA, INC. HELEN OF TROY LP HIP SHIFT CORP HELEN WANG HIRSHLEIFER'S INC. HELIX NUTRITION LLC HISO HELLY HANSEN HI-TEC HELLY HANSEN US, INC. HL OPERATION CORP. HELMAN GROUP HMS APPAREL HELMSLEY-SPEAR INC. -EXP HMS APPAREL INDUSTRIES LLC. HELMSLEY-SPEAR, INC. HMS PRODUCTIONS HENRY & BELLE HODGES-MACE, LLC HENRY FERRERA COLLECTION HOLLANDER HOME FASHIONS HENRY LEE & CO. LLC. HOLLANDER SLEEP PRODUCTS, LLC. HENSCHEL HOLLY ST. PIERRE HENSCHEL MANUFACTURING CO. HOLMES GROUP HERBAN ESSENTIALS HOME DYNAMIX HERBERT MINES ASSOCIATES HOME ESSENTIALS HERBERT MINES ASSOCIATES -EXP HOME ESSENTIALS & BEYOND HERBIE FROGG HOME WEAVERS HERITAEG BRANDS HOMEDICS HERITAGE HOME FASHIONS, INC. HOMEDICS USA. LLC. HERITAGE TRAVELWARE Homeland Ins. Co. of Delaware (One HERITAGE TRAVELWARE/KENNETH Beacon) CO HOMESTEAD INTERNATIONAL G HERMAN KAY CO, INC. HOMETEX HERMAN KAYE CO HOMEWEAR LINENS

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HONTUS ICECREAM HONTUS LTD ICER BASKETBALL LLC HOOVER ICIMS INC. HOOVER MAYTAG ICKY PRODUCTS HOOVER, INC. ICON HOP LUN USA, INC. ICON BEAUTY, LLC. HORIZON GROUP USA INC. ICON TRADE SERVICES HORIZON GROUP USA, INC. ICON TRADE SERVICES, LLC. HOT FOCUS ICON TRADE SERVICES-LONGCHAMP HOT FOCUS, INC. ICON/TOD'S HOT SOX RENFRO ICON/TOD'S HOT SOX/RENFRO IDB HOUSE OF MAI, INC. IDB FACTORS HOUSE OF MARBLES IDEARC MEDIA CORP. HOUSE OF THE GODS B/ IDOL BROOKLYN HOUSTON SALEM, INC. IFA HOYLE JACKSON IFC COACHING HOYLE JACKSON, LLC. IGLOO PRODUCT CORP. HRDIRECT IGLOO PRODUCTS CORP. HUDSON IGOR UNITRENDS HUDSON OVED IHOME HUDSON AWNING COMPANY IKE BEHAR HUDSON CLOTHING, LLC. IKE BEHAR PVH HUE KAYSER-ROTH CORP. IKEDDI HUGO BOSS IKEN MEDIA LLC. - IKEN HUGO BOSS FASHIONS INC. IKEN MEDIA PARTNERS, LLC HUGO BOSS FASHIONS, INC. IKKS CORP HUGO BOSS WOMEN IKO IMPORTS LLC HUNTER ILI HUNTER BOOT USA LLC IMAGEWEAR HURLEY SWIM IMAGEWEAR LLC HW NEW YORK LLC IMOSHION USA B.R.E IND HWI METRO IMPACT IMPACT PHOTO HYBRID IMPACT IMPORTS HYBRID PROMOTIONS IMPACT IMPORTS INTERNATIONAL I AM GIA IMPACT PHOTOGRAPHICS I. CALDERON IMPACT RADIUS, INC. I.A.G FINANCIAL CORP. IMPACT TECH, INC. I.AM.GIA IMPERIA TRADING CO. I.H.W. MANAGEMENT LTD IMPERIA TRADING, INC. IADVIZE INC. IMPERIAL IAPPAREL IMPERIAL BAG & PAPER CO. -EXP IBIZA IBIZA/ IMPERIAL BAG & PAPER CO., LLC. IBM CORPORATION-NB4 IMPLUS ICB IMPLUS LLC ICE CREAM CASTLES KIDS IMPORT BOUTIQUE

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IMPULSE ENTERPRISES, LLC. IRIS LTD. INC. IN MOCEAN GROUP LLC IRIS S.P.A IN MOCEAN GROUP LLC ANNE C IRON & RESIN IN MOCEAN GROUP, LLC. IRON AND RESIN INA INTERNATIONAL LTD. IROVER INCASE IROVER, LLC. INCASE DESIGNS IRREGULAR CHOICE INDEED INC. IRVING GONZALEZ INDERA ISA & STEF LLC INDERA MILLS COMPANY ISAAC JACOBS INTERNATIONA INDIA HOUSE BRASS, INC. ISAAC JACOBS INTERNATIONAL, LL INDIGO RD. MARCH FISHER ISAAC MIZRAHI BURMA BIBAS INDIGO RD. MARCH FISHER ISAAC MIZRAHI BURMA BIBAS INDIO PRODUCTS, INC. ISAAC MORRIS INDUSTRY MODEL MGMT NYC LLC ISAAC MORRIS LIMITED INFINITY CLASSICS INT'L INC. ISFEL-SWIMWEAR INFINITY INSTRUMENTS ISM GLOBAL INFOR (US), INC. ISO BEAUTY, INC. INGEAR SWIMWEAR ISTRA ELECTRICAL CONTRACTING INNOVATIVE COSMETIC CONCEPTS, IT JEANS INNOVATIVE DESIGNS LLC IT JEANS, INC. INNOVATIVE SOURCING IT LUGGAGE INNOVATIVE TECHNOLOGY IT LUGGAGE USA, LTD. INNOVATIVE TECHNOLOGY ITOCHU / NAUTICA ELECTRON ITOCHU / NAUTICA INSPIRED HOME DECOR, LLC ITOCHU PROMINENT USA LLC INTERDESIGN ITOCHU PROMINENT USA, LLC. INTERNATIONAL CREATIVE INC IT'S A WONDERFUL WORLD INTERNATIONAL DESIGN GROUP LLC IT'S THE GIRL BY JUNIOR DRAKE INTERNATIONAL INNOVATION CO., IUTER INTERNATIONAL INNOVATION IVY LUXURY BATH ESSENTIALS COMPA IWORLD INTERNATIONAL INTIMATES IWORLD LLC INTERNATIONAL INTIMATES INC IZ&CO, INC. INTERNATIONAL LEASE IZOD BSW HE CONSULTANT IZOD KNOTHE INTERPARFUMS (BURBERRY) IZOD DEPT.10 PV INTERPARFUMS INC (US) J & R MUSIC WORLD INTERPARFUMS LUXURY BRANDS J BRAND INC. INTERPARFUMS US LLC J BRAND, INC. INTERSTATE WASTE SERVICES J CREW INTO GREEN J P BODEN SERVICES INC. INTREND GLOBAL CORP. J WORLD SPORTS INC INTUITION J WORLD SPORTS, INC INTUITION PARIS CORP. J&G TRYBUS CORP - IBIZA IRIS EURO -FO J&G TRYBUS CORP - IBIZA

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J. CAMPBELL JCV GROUP LLC J. CREW OPERATING CORP. JD FACTORS LLC. J. LITVACK JD FINE & COMPANY J. QUEEN NEW YORK JEALOUS TOMATO J. REED & SONS JEAN CLAUDE JEWELRY J.A. HENCKEL JEAN PIERRE INC J.CREW OPERATING CORP. JELLY BELLY J.G. ELIZABETH II, LLC JELLY BELLY CANDY CORP J.S. BLANK & CO. JEM ACCESSORIES JACK GEORGES JENNA MICHAEL JACK VICTOR JENNIFER PROCE JACKY AND LAUREN JENNIFER SCHWARTZ JACMAX INDUSTRIES LLC JENNIFER SULLIVAN JACOBSON GROUP USA, LLC. JENNY HSIEH JACOBSON GROUP, LLC JENUSA USA, INC. JACQUELINE FREEMAN JEREMIAH JAEHEE KIM JEREMY LAING JAMAICA ASH & RUBBISH REM JERICHO JERSEY GARDENS, LLC. JAMES BETESH JERRY LEIGH OF CALIFORNIA JAMES JULIANO JESSICA HATHAWAY JAMES WHEELER JESSICA SIMPSON JAMIE ELBAUM JESSICA SIMPSON VCJS LLC. JAM'N PRODUCTS JESSICA SIMPSON / Q4 SAMSUNG JAM'N PRODUCTS, INC. JESSICA SIMPSON SWIM JANET IGAH JESSICA'S JANS ENTERPRISES CORP JESSICA'S JESSIC JANSPORT DEPT. 63 JETLAG JANTZEN JETLAG DIRECT CORP JARDEN CONSUMER SOLUTIONS JIL SANDER JARED LANG ACCESSORIES JIL SANDER USA INC JARROD & SONS LANDSCAPING, INC JIMCO LAMP & MANUFACTURING CO. JASON GARGIULO JIMMY CHOO JASON MARKK JIMMY CHOO USA INC. JASON WU JIMMY SALES JIMMY INTERN JAY GODFREY JIMMY SALES INC. JAY IMPORT CO. INC. JLT TRADING GROUP, INC. JAY IMPORTS JM. DICKENS JAY JOSHUA INC. JMJ WEST CORPORATION/CETTU JAYDEN STAR, LLC. JMK LLC JAYDEN STAR/OROCLONE JNC INTL / CRYSTAL TEMPTATIONS JBL TRADING LLC/CREST MILLS JNC INTL / CRYSTAL TEMPTATIONS JBW DROP SHIP /GRAND TIME JNY/GIVENCHY PREMIER BRANDS JCP&L JNY/GIVENCHY PREMIER BRANDS JCS APPAREL GROUP JNY/RALPH LAUREN PREMIER JCS APPAREL GROUP, INC. BRAND JCV GROUP JO POLANCO

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JO POLANCO -EXP JOSEPH RAFFETTO JOAN BAKER JOSHUA NELSON JOAN BAKER DESIGNS, INC. JOSMO JOAN VASS REPUBLIC JOSMO CHARACTERS JOANN MARIE DESIGNS JOSMO SHOES JOCELYN JOU JOU DEPT.30 B/ JODHPURI JOYCE AU-YEUNG JODHPURI INC JOYCE MACDONNELL JOE BOXER JR286 JOE FRANTZ DOUGE JS CHINA SOURCING INC JOE'S JEANS JT ROSE & COMPANY, LLC. JOE'S JEANS CENTRIC JUAN MANUEL RIOS VILLANUEVA JOES JEANS KIDS JUAN VALDEZ JOEY SHOWROOM JUDITH GELBERT JOHN BARTON COMPANY JUDITH RIPKA JOHN CHAN JUDITH RIPKA FINE JEWELRY LLC JOHN CHAN - CONSULTANT JUDY DUZICH JOHN MATOUK JUICY JOHN MATOUK AND CO., INC. JUICY / GBG CENTRIC JOHN RITZENTHALER COMPANY JUICY COUTURE CENTRIC JOHN VARVATO STAR USA JUICY OUTERWEAR JOHN VARVATOS ENTERPRISES JULIA JORDAN ZG APPAREL JOHNNY GOMEZ JULIA JORDAN ZG APPAREL JOHNSON CONTROLS JULIAN AND SHARON SM SMITH JOHNSON MOTORS JULIAN AND SHARON SMITH F JOHNSTON & MURPHY JULIE VOS JOLIE JULIO RIOS JOLIE INTIMATES JUMP DESIGN GROUP INC JOLIE, INC. JUNCTION POINT SOFTWARE INC. JOLT MY MICHEL JURA INC. JONES APPAREL GROUP JUST THREADS JONES APPAREL GROUP USA JUVEN'S INC. JONES APPAREL GROUP, USA K&Y INTIMATE/SWIM LLC JONIC DISTRIBUTION NORTH AMERI K.WAY JORDAN HADDAD KA & F GROUP, LLC JORDAN LOUIS KACEY K JORDAN TAYLOR KADESHIA SCALES JORDAN TAYLOR INC KAF GROUP JORDAN/CHATTANOGA KAISER APPAREL JORDAN/RESUME KAISER APPAREL, INC. JOSEPH A. CO. KANGOL BOLLMAN JOSEPH A. CO., LLC. KANGOL BOLLMAN JOSEPH ABBOUD KAPITAL K JOSEPH DEFILIPPO KAPITAL K & COMPANY, LLC. JOSEPH DEVITO KAPPA JOSEPH JOSEPH KARA BY KARA ROSS Consignmen

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KARA JOY KENNETH COLE REACTION - SYNCLA KARA ROSS KENNETH COLE SWIM KAREN HARVEY CONSULTING KENNEY KAREN STOOPS KENNINGTON KARINA BABUROVA KENNY MFG. KARL LAGERFELD GIII KENSIE GIII KARL LAGERFELD G-III KENSIE THE MAMIYE GROUP KARL LAGERFELD GIII KENSIE/AMIEE LYNN KENZIE KARL LAGERFELD MAG MARCRAFT KENSTAN LOCK & HARDWARE KARL LAGERFELD G-III KENSTAN LOCK COMPANY KARL LAGERFELD SHOES G-III KENZIE/AIMEE LYNN KARL LAGERFELD SUITS G-III KENZO / KIDILIZ KASH APPAREL LLC KENZO / KIDILIZ KASHMERE COMFORTS KERRI CICCHETTI KASSATEX KESHIA SPROSTA KASTHURI LLC KEVIN POWERS KATAMA KEWEEN MATHIEU KATE SPADE COACH SERVICES KEY EQUIPMENT FINANCE KATE SPADE LLC KEYBANK USA KATE SPADE, LLC KEYPOINT DESIGN KATHY FABRIZIO KEYSTONE LOCK & SAFE INC. KATHY JEANNE DEPT. 22 KID DANGEROUS KATHY JEANNE INC. KIDDESIGNS, INC. KATY CANALES KIDILIZ GROUP KATY PERRY GBG KIDILIZ GROUP USA KAYSER ROTH CORP KIDILIZ GROUP USA, INC. KAYSER-ROTH CORPORATION KIDILIZ GROUP USA. INC. KEDS KID'S HEADQUARTERS KEECO KIDS PREFERRED, LLC. KEECO, LLC KIER + J (CLIO APPAREL INC) KEITH HARING KIER + J (CLIO APPAREL INC) KEITH STARK KIMBERELY NGUYEN KELSEY NIEVES KIMBERLY TAYLOR KEMYER TRAVELWARE KINDER WEAR KENDALL+KYLIE PAJAR KINDERWEAR DEPT.30 KENDALL+KYLIE PAJAR KINETIC KENNEDY INTERNATIONAL KINETIC A DIVISION OF PATHWAY KENNEDY INTERNATIONAL, INC. KINETIX KENNETH COLE KING DAVID LINEN INC. KENNETH COLE MARCRAFT KING DAVID LINENS KENNETH COLE GIII G/ KIPLING KENNETH COLE LANIER KIPLING RETAIL, LLC KENNETH COLE PVH 3212 KIRCH KENNETH COLE PRODUCTIONS KIRCH & CO. KENNETH COLE PRODUCTIONS, KISSY KISSY LLC KENNETH COLE REACTION RANDA KITCHEN-CHIC INC

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KITSCH LA COSTE KKNY LLC LA COSTE DELTA KLONE LAB REEBOK LA LAB, INC. KNIT RIOT c/o L.A.T., LLC LA MARQUE KNL INC. LA MINIATURA LLC KNOTHEKNOTHE CORP LA PERLA FASHION INC. KNUCKLEHEADS INC. LA PERLA NORTH AMERICA, INC. KNUCKLEHEADS, INC. LA REGALE KOALA BABY DELTA LAC GROUP LTD KOALA BABY - DELTA LACOSTE / PB FOOTWEAR KOBI HALPERIN LACOSTE / PB FOOTWEAR KODIAK TERRA USA LACOSTE USA INC. KOGROS LACOSTE USA, INC. KOMAR INTIMATES LADIES RED CARPET SWIM KOMAR INTIMATES LLC LADY JAYNE LIMITED KOMAR INTIMATES LLC. LADY JAYNE, LTD. KOMAR INTIMATES, LLC. LAFAYETTE NEW YORK 148 KOMAR LAYERING, LLC LAMONT LIMITED KOMARK, LLC LANCEL KOMITOR OUTERWEAR LANCEL - KOOBA LANCOME KORK-EASE LANCOME PARIS KOUNT INC. LANDLORD NEW YORK INC. KOUPER-FKS INDUSTRIES INC. LANDON SIMPSON KOURAGEOUS KIDS LANE ASSOCIATES KP APPAREL GROUP INC LAP USA INC. KRAMER + KRAMER LAPAULT PARIS KREATIVE CONTENT LARIOSETA KRONOS INCORPORATED LARRY HANSEL CLOTHIN GOLDEN KRONSTADT LARRY HANSEL CLOTHING, LL KRUPS LARRY MENTZER KS OUTERWEAR LASERGIFTS K-SWISS INC. LATICO LEATHER K-SWISS SALES CORP. LATIGO INC. KUHN RIKON CORP. LAUNDRY KULTIVATE -FO LAUNDRY JANTZEN KURT GEIGER -FO LAURA ASHLEY KUWALLA LAURA HINNAOUI KVE LAUREN PEERLESS K-WAY LAUREN PVH KYLIE BERNARD LAUREN PISANE L & J INTERIORS, INC. LAUREN RALPH LAUREN L & L EQUIPMENT SERVICES LLC LAUREN RALPH LAUREN S ROTH L.A. GEAR LAUREN-RALPH LAUREN LAUREN L.A. GEAR INC. LAUT DESIGN L.A.T, LLC LAUT DESIGN USA, INC.

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LAZY SUSAN USA INC. LEVI STRAUSS LAZY SUSAN USA, INC. LEVI STRAUSS & CO. LAZYPANTS LEVINSOHN TEXTILE CO LEVINS LB OPERATING LLC LEVINSOHN TEXTILE CO., IN LDN CORELLA LTD. LEVIS LE GROUPE LEMUR INC LEVI'S LE MYSTERE LEVIS G-III LE PALAIS DE THES LLC P/ LEVIS HADDAD LE SPORTSAC LEVIS FOOTWEAR LEA GOTTLIEB LEVIVEL1206 LEADERSHIP DEVELOPMENT LF ACCESSORIES GROUP, LLC. STRATEG LF MEN'S GROUP, LLC. LEARNING CURVE LF MENSWEAR LEARNING RESOURCES LF OUTERWEAR, LLC. LEARNING RESOURCES, INC. LF USA, INC. LEE ANGEL LFUSA/VINCE CAMUTO LEEBER LIMITED LIFESTYLE PRODUCTS LLC LEEWARD INTERNATIONAL IN LIFETIME LEEWARD INTERNATIONAL, IN LIFETIME BRANDS, INC. LEG APPAREL, LLC. LIFEWARE GROUP INC. LEG RESOURCE, INC. LIFEWARE GROUP LLC. LEGEND WORKSHOP INC. LIFTLUXE, INC. LEIGH & LUCA NY LIGHTSPEED EXPRESS LEILA'S LINEN LIGHTSPEED EXPRESS DELIVERY LEILA'S LINENS LIKE DREAMS INC. LEISURE MERCHANDISE CORP. LIMITED EDITION KIDS LEISURE MERCHANDISING COR LINCOLN TRIANGLE COMMERCIAL LEMAX INC. HO LEMAX, INC. LINDT & SPRUNGLI LEMON ANEW LEGWEAR LINDT & SPRUNGLI (USA) INC LEMUR GROUP INC LINE LENOX LINEA PELLE COLLECTION LENOX CORPORATION LINEA PELLE INC LENOX/DANSK LINEA PELLE INC. LEO & ZACHARY INC LINGERIE HAGO INC. LEON MAX MAX STUDIO LINTEX LINENS LEON MAX, INC. LIPAULT LEONID GUREVICH LIPPER LEOTA LIPPER INTERNATIONAL INC. LES COPAINS LISA CORTI SRL LES IMPORTATIONS NICOLE MARCIA LISA TODD LESLIE DANZIS, LLC. LITTLE MARC JACOBS -FO LESPORTSAC - BAG STUDIO LITTLE PEIXOTO LESSEREVIL LLC LITTLER MENDELSON LEVANTE LIZ CLAIBORNE LEVEL 3 COMMUNICATIONS, LLC. LIZ CLAIBORNE, INC.

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LIZ COLLECTION LIZ CLAIBOR LUCKY BRAND LIZA KIM ACCESSORIES LUCKY BRAND VINCENT CAMUTO LLOYDS TSB LUCKY BRAND BASIC RESOURCES LMF INDUSTRIES A.L.C. Brand LUCKY BRAND DUNGAREES INC LMF INDUSTRIES A.L.C. Brand LUG USA LLC. LOCAL 888 PENSION FUND LUG USA, LLC. LOCAL CELEBRITY LUGGAGE AMERICA INC. OLYMPIA LOEFFLER RANDAL LUIS PEREZ LOGRHYTHM INC. LULUMARI LOLLIPROPS, INC. LUSH LOLLY TOGS DP.30 LUSH CLOTHING LOLOI RUGS LUV BETSEY DANIEL FRIEDMAN LOMA SPA LUX/GIORGIO ARMANI LONDON FOG LUX/PRADA LONDON FOG MONDANI LUX/PRADA SPORT LONDON FOG MONDANI LUXE ME NOW C/ LONDON FOG AMEREX LUXOTICA USA LLC LONDON FOG AMEREX LUXOTICA USA, LLC. LONDON FOG LF OUTERWEAR LF/ LUXOTICA USA. LLC. LONDON LUXURY LLC LUXOTTICA LONDONTOWN LUXOTTICA / BURBERRY LONGEVITY BRANDS, LLC. LUXOTTICA GROUP LONGLAT, INC. LUXOTTICA OF AMERICA INC. L'OREAL LUXOTTICA USA LLC. L'OREAL USA S/D, INC. LUXOTTICA USA, LLC. LORETTA FOGLIA LUXOTTICA/COACH LOSCHI -FO LUXOTTICA/MICHAEL KORS LOST LUXOTTICA/MIU MIU LOST INTERNATIONAL LUXOTTICA/OAKLEY LOUIS BOSTON FAMOUS DESIG LUXOTTICA/RALPH LAUREN LOUIS INC. LUXOTTICA/RAYBAN LOUIS MALDONADO LUXOTTICA/TORY BURCH LOUISE ET CIE LUXOTTICA/VERSACE LOUISE PARIS, LTD. LUXOTTICA/VOGUE LOVE IN LUXOURY FLORENCE CORP. LOVE TOKEN LUXURY MARKET LOVEAPPELLA LVMH FRAGRANCE BRANDS US, LLC. LOVESHACKFANCY LLC LVS CAPITAL SERVICE INC. LP - LINEA PELLE LYDIA STAAB LR RESOURCES LYONS GOLF & ASSOCIATES LR RESOURCES INC LYONS TRADING COMPANY LSQ FUNDING GROUP L.C. LZ DISTRIBUTION LLC LT APPAREL GROUP M&G PARTNERS LLP LUCIA BURNS M&S ACCESSORY NETWORK LUCIA BURNS-CARE OF FYC M. BLOCK & SONS LUCIANO BARBERA M. HIDARY & CO., INC.

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M. LEEDS MARKETING SVCS. INC. MAMIYE GROUP LLC M.A.D. CLOTHING APPAREL LTD. MAN FEELINGS LTD MAC -ESTEE MANDARIN SQUARE MACKAGE MANDARINA DUCK MADA MANHATTAN BEACHWEAR INC MADALUXE MANHATTAN BEACHWEAR INC. MADALUXE GROUP MANHATTAN ENTRPRENEURS MADALUXE/FERRAGAMO GROUP, MADALUXE/VERSACE MANHATTAN TOY MADBERRY MANI GIORGI MADDEN GIRL DANIEL FRIEDMAN/ MANIERE ACCESSORIES MADDEN GIRL OF STEVE MADD MANITO MADE IN ITALY ELLEGI MANN & BROS INC. MADEWELL J. CREW OPERATING MANN & BROTHERS INC. MADISON INDUSTRIES MANUELL & FRANK -FO MADISON INDUSTRIES, INC. MANZELLA PRODUCTIONS, INC MAG BRANDS, LLC. MAPLE RUGS MAGASCHONI REPUBLIC MAPLES INDUSTRIES, INC MAGGY LONDON MARC FISHER LTD. MAI MARC FISHER MAIDENFORM DELTA MARC FISHER FOOTWEAR MAIDENFORM HANESBRANDS MARC FISHER FOOTWEAR- MAIL FINANCE BANDOLINO MAIN STREET LOUNGEWEAR MARC FISHER JR BRAND LLC MAINSTREAM MARC FISHER LTD MAINSTREAM SWIMSUITS INC. MARC FISHER, LLC. MAINSTREAM SWIMWEAR MARC JACOBS INC. MARC BY MAR MAISON ROUGE DECOR INC. MARC JACOBS INTERNATIONAL MAJ INC./VINTAGE HAV HAVANA MARC JACOBS, INT'L LLC. MAJ INC./VINTAGE HAV HAVANA MARC NEW YORK G-III MAJE MARC NEW YORK G-III MAJESTIC MARCELO DUARTE MAJESTY BRANDS MARCHESA MAJOR MODEL MANAGEMENT, INC. MARCHON EYEWEAR, INC. MAK MARCHON/CK MAKE-UP ART COSMETICS, INC. MARCHON/FERRAGAMO MAKROTEKS TEXTILE, LLC. MARCHON/NIKE MALCOLM & CO. LLC. MARCOLIN / ROBERTO CAVALLI MALCOLM & CO., LLC. MARCOLIN / ROBERTO CAVALLI MALDEN MARCOLIN USA EYEWEAR CORP MALDEN INTERNATIONAL DESI MARCOLIN/PUMA MALIBU SOCIETY MARCOLIN/ZEGNA MALIBU SUGAR MARCRAFT APPAREL GROUP MALIBU SUGAR INC. MARCRAFT CLOTHES, INC. MAMIYE BROTHERS, INC. MARIA CASCIONE MAMIYE BROTHERS/LITTLE ME MARIA DEL PILAR GARCIA

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MARIA GIGLIA MAX'S WHOLESALE, INC. MARIA VAZQUEZ MAX'S WHOLESALE/ED HARDY MARIANN TUCKER HANDBAGS MAYER BERKSHIRE CORP MARIE GIALLOMBARDO MAYER/BERKSHIRE CORP. MARIELA VITKINA MAYORE ESTATES LLC -EXP MARIKA MAYORE ESTATES, LLC. MARILYN MONROE SWIMWEAR MAYTAG APPLIANCES SALES C MARILYN VERGES MAYTAL FASHION, INC. MARIO MEJIA MBF HOLDINGS LLC MARIO VALENTINO YARCH MCARTHUR TOWEL/WINCRAFT, INC. MARION PARKE MCCUBBIN HOSIERY MARK EDWARD, INC. MCCUBBIN HOSIERY, LLC. MARK FELDSTEIN & ASSOCIAT MD MODA LLC MARK LOUIE MDC HOUSEWARES, INC. MARK MCNAIRY MDM BUSINESS TECH GROUP MARK MCNAIRY, LLC. ME + U MARLED REUNITED ME.N.U MARQUETTE COMMERCIAL FINA ME.N.U. KIDS, LLC MARSEL/MIRADOR MEACCI MARTA MIKEY LLC. MECCA ELECTRONICS MARTA MIKEY, LLC. MEDELCO MARTIN DESIGN GROUP, LTD. MEDELCO INC. MARTINE SITBON M-EDGE ACCESSORIES MARY FRANCES MEDIA STORM LLC dba 99X MARY WILLIAMS MEDIACORP WORLDWIDE MASALA BABY INC. MEDICAL ASSOCS OF WALL ST MASSIMO DUTTI MEGAN BAROODY-CULKIN MASTER TOYS MEGAN CAVE MASTER TOYS & NOVELTIES INC MEGAN CULKIN MATCH - BREAKERS MEGASAFE MATHESON TRI-GAS, INC. MEHDI BURLAUD MATIKO MELANGE BROWN MATT & NAT MELANGE HOME MATT BY MATT & NAT MELE MATTE FINISH LLC. MELE JEWEL BOX MATTEL BRANDS MELISSA & DOUG MATTEL, INC. MELISSA MANGUAL MATTI MAMANE MELLISSA & DOUG MAVI MELPOMENI GOURDOUKIS MAVI & SONS MENDOLASCINO LLC DBA CINO MAVI JEANS, INC MENTALLY EXHAUSTED MAVRCK MERCEDES BENZ FINANCIAL MAX & MOI MERCEDES-BENZ FINANCIAL MAX MARA MERCEDES-BENZ FINANCIAL -EXP MAX SALES GROUP MERCHANDISE LINKED LINKIN MAXMARA USA MERCHANT FINANCIAL CORP

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MERRELL MERRELL FOOT MILLAR ELEVATOR INDUSTRIE MES DEMOISELLES MILLAR ELEVATOR INDUSTRIE -EX METRO FIRE & SAFETY EQUIP MILLE LACS FOODS LLC METRO MARKETING MILLE LACS MP CO. METROCOM NYC, INC. MILLENIUM APPAREL MAG BRANDS METZIAHS, LLC MILLENNIAL BRANDS, LLC. MGT INDUSTRIES, INC MILLENNIUM TECHNOLOGIES MHC SOFTWARE MILLY-MMJ APPAREL MIA MIMOCO MIA NEW YORK LLC MIMPI USA LLC. MIA SHOES INC. MIMPI USA, LLC. MICHAEL BY MICHAEL KORS MING YANG CO. MICHAEL KORS MINISOFT, INC. MICHAEL KORS PVH MINKY MICHAEL KORS PVH MINNIE ROSE MICHAEL KORS SYNCLAIRE MINNIE ROSE, LLC. MICHAEL KORS LF OUTERWEAR MINOR HISTORY MICHAEL KORS AMERICAN ESSENT MINXNY MICHAEL KORS CIPRIANI CENTRIC MIRA LIGHTING & ELECTRIC MICHAEL KORS FRAGRANCE MIRACLE SLEEP MICHAEL KORS OUTERWEAR MIRACLE SUIT (D20) MYSTIC MIRAMAR CONSULTING GROUP, INC. MICHAEL KORS USA MIRIAM HASKELL HASKEL MICHAEL KORS USA INC. MISA LOS ANGELES MICHAEL KORS USA, INC. MISS ELAINE MICHAEL KORS/PEERLESS MISS ELAINE DEPT 40 MICHAEL KUSTERMANN MISS YOU JEANS LTD. MICHELLE AGUDELO MISS YOU JEANS, LTD. MICHELLE WILLIAMS MISSONI MICHELSON'S OF LONDON COBB MISSONI DE IDEADU -FO MICROLAB MITCHELL'S MICROLAB US MITCHIE'S MATCHINGS MICROSOFT ONLINE, INC MIWORLD ACCESSORIES LLC MICROSTRATEGY SERVICES CORP. MJ CARLYLE MIDLANTIC COMMERCIAL MIDATL MJ SOFFE CO., INC. MIDWEST SERVICE & SUPPLY MJC INT'L GROUP MIKE ADAMS MJG TRADING COMPANY MIKI & MIETTE MJG TRADING CORP MIKI MIETTE, LLC MJG/BALENCIAGA MILANO APP LLC MJG/GUCCI MILANO SERIES INTERNAT'L MJG/MISSONI MILBERG FACTORS MJG/WILDFOX MILBERG FACTORS, INC. MJH FASHIONS LTD MILES BABY / LEMUR GROUP MMJ APPAREL INC MILES BABY / LEMUR GROUP MOBILITY ELEVATOR AND LIFT CO. MILKANDROSES USA FASHIONS. INC MODA LUXE

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MODA LUXE AMERICAN FASHION MR. T CARTING CORP. -EX MODEL TRAINING CENTER MR. TURK TRINA TURK MODEXTIL MR. TURK TRINA TURK MODEXTIL INC. MS INTERNATIONAL LLC MODEXTIL INC. USA MSC INTERNATIONAL MODEXTIL, INC. MSGM -FO MOLLA SPACE MSGM CRS MOLLA SPACE INC MTNG USA CORP MOLLY TAYLOR MUCK BOOT COMPANY MONDELEZ GLOBAL LLC MUD PIE MONEYSWORTH & BEST USA INC. MUD PIE LLC MONO B MUDD MUDD S MONO COLLECTIONS MUDD JEANS MONOGRAM INTERNATIONAL MUK MONOGRAM STUDIO, LLC MUK LUKS MONSTER PRODUCTS MUNDI DEPT.60 MONSTER, INC. MUNDI/JESSICA MCCLINTOCK MONTE DEI PASCHI DI SIENA MUNDI/TAHARI MONTE PASCHI SIENA MUNRO KIDS MONTELPARE SPA -FO MURVAL MOOD MODELS MURVAL/FRANCE DECO TRADIN MOON BOOT MUSE MANAGEMENT, INC. MOSAIC BATH AND SPA MUSTARD SEED MOSAIC BATH AND SPA LLB MUTUAL SECURITY SERVICES MOSAICON USA, INC. MY MICHELLE MOSCHINO MY SUNDAY MORNING MOSCHINO DROPS -FO MYMIGGO GROUP LTD MOSCHINO UNION SETA -FO MYSTIC INC MOSHAY, INC. MYSTIC INC. MOSKIDDOS MZ BERGER MOTION EAST MZ BERGER & CO. INC. MOUNT OF OLIVES TREASURES MZ BERGER AND CO. MOUSSA KHALIFIE MZ BERGER/CHILDRENS MOVADO MZB / DISNEY MOVADO GROUP, INC. MZB / HELLO KITTY MOVADO/HUGO BOSS MZB/FASHION MOVADO/LACOSTE N.E. BRANDS LLC MPA SALES N.E. BRANDS, LLC. MR & MRS ITALY N.Y. MODEL MANAGEMENT MR & MRS ITALY -FO N21 MR APPAREL GROUP NADEGE AUGUSTE MR SWIM NADRI MR. JOHN, INC. NADRI, INC. MR. JOHN, INC. -EXP NAEEM MEHMOOD MR. REBATES, INC. NAFTALI INC MR. T CARTING CORP. NAIL & BEAUTY, LLC.

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NANA JUDY NEW BALANCE ATHLETIC SHOE NANCY STRAFACE NEW BALANCE/ANUE NANETTE - NANETTE LEPORE NEW COMMERCIAL CAPITAL NAPAPAJRI NEW ENGLAND MOTOR FREIGHT NARCISO RODRIGUEZ NEW ICON MODELS LLC NARCISO RODRIGUEZ, LLC. NEW TECH MECHANICAL SYSTEMS NATALIE GORLOVA IN NATALIE GRAZIOSE NEW TWIST FOOD NATASHA ACCESSORIES NEW WAVE FRAGRANCES NATION DESIGN NEW WAVE FRAGRANCES, LLC. NATIONAL DESIGN PARTNERS NEW YORK CITY VACATIONS, INC NATIONAL GRID NEW YORK COUNTY REGISTAR NATIONAL GRID -EX NEW YORK DOWNTOWN HOSPITA NATORI - DIV of DANA NEW YORK OPTICAL CASE NATORI COMPANY, INC. NEW YORK POPULAR NATORI/NATORI CLASSICS NEWGISTICS - LBX NATURE'S WILD ORGANIC NEXT MILLENNIUM REALTY LLC NATURE'S WILD ORGANIC INC NEXTIME AMERICA NATURINO USA NICK BALAMACI NAU NICK GRAHAM AMERICAN ESSENTIA NAU INTERNATIONAL, INC. NICOLE BARCHETTO NAUTICA THE LEVY NICOLE MILLER NAUTICA ES ORIGINALS NICOLE MILLER BABY T NAUTICA CENTRIC NICOLSON & NICOLSON NAUTICA CAROLE HOCHMAN NICOLSON & NICOLSON CRS NAUTICA VF SPORTS V/ NICOPANDA INC NAUTICA OPCO, LLC NIKE NAY ET AL, INC. DBA BABY NAY NIKE HADDAD NAZIR SHAHID NIKE SPIRIT LEATHERWORKS NCB S.R.L. NIKE INC. NE QUITTEZ PAS NIKE SWIM JANTZE NECESSARY OBJECTS NIKE SWIM JANTZE SUPREME NECESSARY OBJECTS INC. NIKE TEAM COLOR NECESSARY OBJECTS, LTD. NIKE TEAM MLB NEEMA CLOTHING LTD. NIKE USA INC NELINTON ROSARIO NIKE USA INC. NELLY NUNEZ NIKE USA, INC. NES JEWELRY NIKON NESTLE USA INC. NILI LOTAN NESTOR RAMIREZ NINA FOOTWEAR NETELIXIR, INC NINE BIRD NEUW DENIM THREEBYONE NINE LIVES RUBRA NEUW DENIM THREEBYONE NINE WEST NEW AMSTERDAM COMMERCE INC. NINE WEST / FGX INTL NEW BALANCE NINE WEST FOOTWEAR NEW BALANCE D.55 NINE WEST HANDBAGS

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NINE WEST HOLDINGS INC NYCL ACQUISITIONS LLC NINE WEST SIGNAL BRANDS NYL HOLDINGS, LLC. NIPOC, INC. NYS OFF COURT ADMINISTRAT NIPOC/OLLIE NYU DOWNTOWN HOSPITAL NIRIA PORTELLA NYU DOWNTOWN HOSPITAL -EXP NISSAN MOTOR ACCEPTANCE CORP NYWD / VALENTINO NJ FLEXOGRAPHY PRINTING LLC NYWD INC NNH INTERNATIONAL INC NYWD INC. NNH INTERNATIONAL INC. NYWD, INC. NO KA'OI NYWD/FERRAGAMO NO SOX NYWD/MONT BLANC NO WORRY'S O' NOBLITA O & M NEW YORK, LLC NOIZE NOXS INC O.C. TANNER RECOGNITION COMP NOLAN O2 COLLECTION NOLAN ORIGINALS LLC OAKHURST PARTNERS LLC NOMENKLATURA OAMC NORDIC WARE OFF WHITE NORDICWARE INC. OFF WHITE OPERATING SOHO LLC NORMA DENMARK OFFICINE CREATIVE NORTH AMERICAN SHOE COMPANY OGGI CORP. NORTHLAND ALUMINUM PRODUCTS O'KEEFFE NORTHPOINT TRADING OKEY DOKEY INC NORTHWEST OKSANA KOVALOVA NORTY OLARTE FOUSARD & CO INC NOVARESE SRL OLARTE FOUSSARD NOVENTA GARMENT LLC. OLARTE FOUSSARD & CO. INC. NOVENTA GARMENT, LLC. OLD SOLES NOW DESIGNS OLD SOLES, INC. NOXS INC. OLGA PVH NTD APPAREL INC OLIVER PEOPLES / PERSOL NTD APPAREL, INC OLIVER PEOPLES / PERSOL NTS W USA. CORP OLIVIA MILLER INC. NVMK SALES OLIVIA MILLER, INC. NVMK SALES DBA NANDOG PET OLR AMERICA INC. GEAR OLUSEGUN COLE NY MODEL MGMT OLYMPIA INTERNATIONAL INC NY MODEL MGMT INC. OMAHA FIXTURE INTERNATION NYAM LLC OMG! ACCESSORIES NYC DEPARTMENT OF BUILDINGS ON GOSSAMER KOMAR NYC DEPARTMENT OF CONSUME ON TARGET STAFFING LLC NYC DEPT OF FINANCE ON TWELFTH STARLAND NYC DEPT OF FINANCE -EXP ONE JEANSWEAR GP PREMIER NYC DEPT. OF BUILDINGS -EXP ONE NORTH PARK PLACE NYC WATER BOARD ONE STEP UP NYC WATER BOARD -EXP ONIA

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ONIA LLC DBA BODY GLOVE SWIM P.I. DESIGNS ONTEL P.I. DESIGNS POP IC ONTEL PRODUCTS CORP. P.T.S. AMERICA, INC. ONWARD LUXURY GROUP INC P2F HOLDING DBA CARL ED HAR ONWARD RETAIL, LLC. P2F HOLDING DBA CARLEN EN ONWARD SEARCH, INC. PABLO VARGAS OPEN TEXT INC. PACIFIC COAST LIGHTING OPENING CEREMONY PACIFIC LOGISTICS CORP. OPTAROS INC. PACIFIC TRADE INT'L YANKEE CAN ORACLE AMERICA, INC. PACKWORKS LLC ORIENTAL ACCENT PACKWORKS, LLC ORIENTAL ACCENT INC. PAIGE BY PAIGE NOVICK ORIGINAL PAPERBACKS PAIGE NOVICK ORIGINAL PENGUIN PAIGE PREMIUM DENIM ORIGINS PAIGE, LLC ORIGINS NATURAL RESOURCES PAISLEY & GREY ORIN MALATSKEY PAJAR ORION PHOTO IND. INC. PAJAR CANADA ORKIN EXTERMINATING PAJAR DISTRIBUTION LTEE ORKIN EXTERMINATING -EXP PALAIS DE THES LLC ORKIN, LLC PALM SERVICES ORLY SHOES PALMER // HARDING OSAGE FOOTWEAR PALMER // HARDING LTD OSH KOSH V PALMER TRADING COMPANY CORP OSH KOSH B GOSH D.30 PAMELA PLUMMER OSH KOSH BY AMEREX A/ PAN OCEANIC OTIS ELEVATOR COMPANY PAN OCEANIC EYEWEAR OTTOD'AME CRS PANACEA OUTDOOR VOICES PANASONIC OUTERSTUFF PANASONIC CONS ELECTRONIC OUTERSTUFF/MAJESTIC PANASONIC CONSUMER ELECTR OUTLOOK EYEWEAR COMPANY PANASONIC SHAVERS PANASO OUTLOOK/TOMMY HILFIGER PANDA DIPLOMACY OVADIA AND SONS PANNEE GROUP INC. OVED GROUP PANORAMA TOURS INC. OVED PREMIUM LLC PAPER HART OVERLAND TRAVELWARE PAPER PLANES OWEN LINDQUIST PAPER PLANES IP HOLDINGS LLC OWENSCORP USA LLC PAPERCUT CLOTHING PAPERCUT OXFORD APPAREL A DIVISION OF L PAPERCUT/STUDIO NAZAR INC OXO INT. WORLD KITCH PAR MARR & ASSOCIATES, LLC. OXO INT. WORLD KITCH PARAMETER MAYTAL OXO INTERNATIONAL LTD. PARAMOUNT P&G PARAMOUNT APPAREL INT P&H TRADING INC. PARAMOUNT APPAREL INT, INC. P.A.R.O.S.H PARAMOUNT APPAREL INTL

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PARAMOUNT APPAREL INTL, I PEERLESS CLOTHING INT'L I PARAMOUNT COFFEE CO. PEERLESS CLOTHING INTL, I PARFUMS BOUCHERON PEERLESS CLOTHING, LTD. PARFUMS GIVENCHY MICHAEL KO PEGASUS HOME FASHIONS PARIGI GROUP LTD. PEGASUS HOME FASHIONS, INC. PARK AVE. INT'L DEPT.60 PEK PRESERVATION SYSTEMS PARK AVENUE INT'L PEKING HANDRICRAFT, INC. PARK AVENUE WHOLESALE PELHAM LEATHER GOODS PARK FRAGRANCE PELHAM LEATHER GOODS LTD PARK FRAGRANCE LLC PEM AMERICA PARKSIDE FIRE & SECURITY, INC. PEM AMERICA, INC. PARTHENON GLASS INC PEMCO PASTOURELLE INC. PENCEY PASTOURELLE LLC PENCEY/HEM INDUSTRIES INC. PAT BO PENFIELD PATCH PRODUCTS INC PENGUIN PATCH PRODUCTS, INC PENGUIN ITOCHU PATRICIA SPRATT PENGUIN SALANT/PERRY PATRICIA SPRATTI PENGUIN DELTA PATRICIA STELLA PENGUIN CROSSWINDS PATRIZIA LUCA PENSKE TRUCK LEASING CO PAUL & JOE PERCY I ALBAN CHUQUIPOMA PAUL & JOE NY, INC. PEREGRINE PAUL FEY PERLIER PAUL FRANK SWIM ISFEL PERLIER INC PAUL KHAJENOORI PERRY ELLIS PAUL SMITH PAUL S PERRY ELLIS PARAMOUNT PAUL SMITH INC. PERRY ELLIS MENSWEAR, LLC. PAULA RAMOS PERUGINA/NESTLE USA PAULO CASSIO CABRAL PESERICO PAVLO TEREKHOV PESERICO USA INC PAZ INTERIORS INC. PET LIFE PBS HOME GOODS LLC PETER GRIMM PCM TECHNOLOGIES LLC. PETER GRIMM LTD PCNMICRO CORP. PETER MANNARINO PCNMICRO CORP. PCN PETIT BATEAU LES ESENTIEL PDQ.COM PETIT BATEAU LES ESENTIEL -FO PEACE OF CLOTH PETLIFE, LLC. PEACOCK APPAREL GROUP PHANTOM CHEF PEEK-A-BOO TOYS PHANTOM HOUSEWARE LLC PEEKING HANDICRAFT - PEEKIN PHIDAL INC. PEELED INC PHIDAL PUBLISHING INC. PEELED SNACKS PHILIP WHITNEY LTD. PEERLESS CLOTHING PHILIPS-VAN HEUSEN CORP PEERLESS CLOTHING INT PHILLIPS - VAN HEUSEN PEERLESS CLOTHING INTL PHILLIPS VAN HEUSEN

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PHILLIPS VAN HEUSEN CORP. POWERREVIEWS, INC. PHILOSOPHY PPI APPAREL GROUP PHOENIX HOLDINGS (1935) LLC PRECIDIO INC. PHOENIX SALES & DIST, INC. PRECIOUS HOME GOODS LLC PHOENIX SALES & DISTRIBUTIONS, PRECISE PLUMBING INC. PIEGE PRECISE PLUMBING, INC. PIER ANTONIO GASPARI PRECISION CRAFT PILY Q PREMIER BRANDS GROUP HOLDINGS PINC PREMIER BRANDS OF AMERICA PINC PREMIUM PREMIER HOME IMPORTS PINE CONE HILL PREMIER SUPPLIES USA, INC PINK N BLUE INC. PREMISE REPUBLIC CLOTHING PIPP MOBILE STORAGE SYSTEMS, I PREMIUM 5 KIDS LLC PJ SALVAGE DELTA PREMIUM IMPORTS PLANET BEACH CORP. PRESCRIPTIVE MUSIC, LLC. PLANET BEACH CORP. PLANET PRESENT TIME PLANET HEADSET PRESENT TIME INC PLANET SOX PRESERVINO PLY CASHMERE PRESTIGE PM FACTORS INC. PM FAC PRESTIGE PET POEME BOHEMIEN -FO PRESTIGE PET PRODUCTS OF FTEC POINT ZERO...... MIL.IDEE INC. PRETTY POLLY POLAR BOTTLE PRIMA DONNA POLLINI LARIOS -FO PRIMA DONNA PER CARRIERS POLO RALPH LAUREN PRIMARY CONTROL SYSTEMS POLO RALPH LAUREN - BBC INT PRIMARY CONTROL SYSTEMS, POLO RALPH LAUREN LEATHER PRIME BUSINESS CREDIT POLO SLIPPERS PRIME BUSINESS CREDIT, INC. POM POM AT HOME PRIME MARKETING AND SALES POOF APPAREL PRIME MARKETING LTD. POOL CLOTHING CO. PRINCE PETER COLLECTION POP GOURMET PRINCESS PRINCE POP GOURMET LLC PRINCESS INTERNATIONAL POPPIN, INC. PRINT & CONTRACT, INC. POPTIME LLC PRISCILA PARRA POPTIME SNACK BRANDS LLC. PRISCILLA PARRA POPULAR BATH PRODUCTS PRIVA (USA, INC.) POPULATION PRIVA SPORT PRIVA PORTMEIRION USA PRIVATE BRANDS LLC PORTMEIRION USA 71 PORIMEIRI PRIVO POS REMARKETING GROUP PRO MEDICAL LLC POSH INTERNATIONAL PRO MEDICAL, LLC POSH TECH LLC PRO SERIES APPAREL POST CARD PRODIGY BRANDS POW WOW PRODIGY BRANDS LLC POW WOW PRODUCTS PRODIGY BRANDS, LLC

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PRODIGY BRANDS, LLC. PVH CORPORATION PRODIGY BRANDS/BRUNO MAGLI PVH LEGWEAR LLC PRODUCT ARCHITECTS, INC. PYA IMPORTER LTD (LINE) PROENZA SCHOULER PYA INPORTER LTD. PROENZA SCHOULER, LLC. PYA USA PROFOOT QI PROFOOT INC QUAGGA ACCESSORIES PROGRESSIVE QUAGGA ACCESSORIES, LLC. PROGRESSIVE INTERNATIONAL CORP QUAGGA ACCESSORIES/MICHAEL PROJEK RAW STA PROJEK RAW USA INC. QUALITY FRAGRANCE GROUP PROJEK RAW, INC. QUALITY IMAGING SERVICES PRO'S CHOICE BEAUTY CARE INC. QUALITY KING PROTECTION ONE ALARM QUALITY KING DIST INC MONITORIN QUANTUM CONCEPT, INC. PROTECTION ONE ALARM MONT - QUARTZ CO. EXP QUAY AUSTRALIA PROVENCE MARKETPLACE QUAY EYEWARE INC PRPS QUE MANAGEMENT INC. Q MANA PSE&G QUE MANAGEMENT, INC. PSE&G 42 283 015 09 QUEENAHZINGAH LEWS PSE&G CO. QUEST USA CORP PSE&G CO. -EXP QUINMAX INC. PSE&GPSE&G 42 126 506 06 QUINN APPAREL, INC. PSEGLI R SQUARED PTS R SQUARED SALES & LOGISTICS PTX PERFORMANCE PRODUCTS INC R&D BRANDS LLC PUBLIC ART APPAREL, LLC R.J. GRAZIANO PUBLIC BEACH R.M. FASHIONS PUIG RABINDRANUTH ROHIT PUIG USA, INC. RACHEL 10059 PULSAR RACHEL FEINGOLD PUMA RACHEL ROY PUMA ACCESSORIES N.A., LLC. RACHEL ROY FASHIONS PUMA KIDS APPAREL N.A. LLC RACIL C LIMITED PUMA NORTH AMERICA RAFAEL ALLENDE PUMA UNITED NORTH AMERICA LLC RAFAEL SOCHAKOV PUMP EXPRESS RAFAELLA DEPT.20 SUPREME INT PUNCH STUDIO RAFFI IMPERIA/RAFF PUNK ROSE RAG & BONE PUNTO RAG & BONE INDUSTRIES, LLC. PURE ACCESSORIES RAGA MAN PURVA DESIGNS RAGDOLL & ROCKETS/GENEXUS PURVA DESIGNS INC RAGDOLL AND ROCKETS GENEXU PVH CORP RAINS PVH CORP. DKNY RAINS OUTERWEAR

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RAINS USA INC. REBECCA MCLOUGHLIN RAJ MANUFACTURING REBEL JAMES AND CHARLIE RAKUTEN REWARDS REBELETTE RALPH CLARK ASSOCIATES REBELETTE INT'L TRADING C RALPH FRIEDLAND & BROS. RECOTON ACCESSORIES RALPH LAUREN RECOTON CORPORATION RALPH LAUREN CAROLE RECYCLED KARMA BRANDS, LLC HOCHMAN RECYCLING EQUIPMENT SERV RALPH LAUREN TRIMFOOT RECYCLING EQUIPMENT SERVICE RALPH LAUREN ACCESSORIES RED AND BLUE RALPH LAUREN FOOTWEAR RED CARDINAL ARTISTS LLC RALPH LAUREN MENS APPAREL RED CARTER RALPH LAUREN WOMENS APPAREL RED MILL FARMS RALPH LAUREN/RENFRO RED MILL FARMS LLC RALPH LAUREN-STEP & STRIDE RED MODEL MANAGEMENT RALPH LIBONATI CO. RED MODEL MANAGEMENT - NYC RALPH LIBONATI CO. BALLY REEBOK RAMALLAH TRADING CO, INC. REEBOK HIGH LIFE RAMALLAH TRADING CO. LLC REEBOK BASIC RESOURCES RAMBLERS WAY REEBOK BASIC RESOUR RAMBLERS WAY FARM LLC REEBOK AMERICAN ESSENTIALS RAMOSPORT REEBOK INTERNATIONAL, LTD. RAMPAGE ESO REFINEDKIND PET PRODUCTS RAMPART BROKERAGE CO REFLEX PERFORMANCE RESOURCES RAMPAR I RAMPART BROKERAGE CORP. REGAL HOME COLLECTIONS RANDA REGAL HOME PRODUCTS RANDA ACCESSORIES REGENCY RANDA ACCESSORIES LEATHER REGENCY ENTERPRISES, INC. GOOD REGENCY INTERNATIONAL RANDA CORP REGENCY LIGHTING RANDA CORPORATION REIKO WIRELESS RANDA LUGGAGE, INC. REISS / GBG RANDA/NAUTICA RELIABLE OF MILWAUKEE RANEES MIAMI RELIDE REALTY CO., LLC. RANI ARABELLA REMCODA LLC RAPID PUMPS & METER SVC C REMINGTON DEP SPECTR RARE RE-MIX CLASS VINTAGE FOOT RARE EDITIONS RENAISSANCESTYLE, INC. RATTI ERRE RENDITIONS BY REESA RAVIYA RENE LEZARD FASHIO RAVIYA, INC. RENEE FLETCHER RAYMOND OF NEW JERSEY LLC RENFRO RAYMOND OF NEW JERSEY LLC -EX RENFRO CORP. RD INTERNATIONAL REPORT MODEXT REAL UNDERWEAR, INC. REPORT MODEXT

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REPUBLIC BUSINESS CREDIT RIVIERA TEXTILES CORP REPUBLIC CLOTHING RIZTEX (USA) INC. REPUBLIC CLOTHING PHILOSOPH RIZTEX (USA), INC. REPUBLIC CLOTHING CO RJ BRANDS LLC REPUBLIC CLOTHING CORP RM/RMS FASHIONS REPUBLIC CLOTHING CORP. RME STUDIO, INC. REPUBLIC CLOTHING GROUP RMLL CORP DBA CAROLE WREN REPUBLIC CLOTHING GROUP INC. ROAR REPUBLIC CLOTHING/MAGASCHONI ROBERT CLERGERIE REPUBLIC CLOTHING/PREMISE ROBERT CLERGERIE AMERICA, INC. REPUBLIC SERVICES #695 ROBERT COHEN RESPEKT WEAR ROBERT GRAHAM RESTORATION HARDWARE -EXP ROBERT GRAHAM DESIGNS LLC RESTORATION HARDWARE, INC. ROBERT GRAHAM-PRODIGY RETRO BRAND ROBERT H. HAM ASSOCIATES RETRO BRAND WILDCAT RETRO ROBERT H. HAM ASSOCIATES, REUNITED LLC ROBERT ROSE REVISE CLOTHING ROBERT ROTHSCHILD FARM REVISE CLOTHING INC. LABE ROBERTO COLLINA REVMAN ROBERTO COLLINA -FO REVMAN (MARIMEKKO) ROBINSON HOME PRODUCTS I REVMAN IND. REVMAN INTL ROBINSON HOME PRODUCTS, INC. REVMAN INTL ROC NATION RG APPAREL GROUP CORP ROC NATION APPAREL GROUP LLC RGA LEATHERWORKS SAMSUNG ROCHAMBEAU RGIS ROCHAMBEAU LLC RICARDO BEVERLY HILLS ROCHESTER SHOE TREE CO. RICCARDI ROCK FIT, LLC. DBA MARIKA RICHARD GINORI ROCKET DOG BRANDS LLC. RICHARD GINORI 1735 INC. RODEL USA, INC. RICHER POORER, INC. RODEO HOME W/ RICK OWENS ROFFEE ACCESSORIES, INC. RICOH AMERICA'S CORP -EXP ROGAN RICOH AMERICA'S CORPORATI ROGAN, LLC. RIGHT CHOICE COFFEE ROGUE RILIEVI USA INC ROKIT RIOT ROKOKO RITUALS COSMETICS ROLAND MOURET RITZ (JOHN RITZENTHALER) ROMAN RENEDO RITZY PAW PET PRODUCTS L ROMANOV TRADING RIVIERA DEPT. 10 ROMAR ROMA I RIVIERA CLUB ROMAR INTERNATIONAL RIVIERA CLUB LLC ROOF SOLUTIONS INC. (RSI) RIVIERA CONCEPTS OF AMERI ROSALIND HANNA RIVIERA INC. ROSENTHAL & ROSENTHAL RIVIERA SUN, LLC. ROSENTHAL & ROSENTHAL

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ROSENTHAL & ROSENTHAL, INC. S.ROTHSCHILD / TOMMY HILFIGER ROSETTA GETTY S.S SARNA, INC ROSETTA GETTY LLC S.S SARNA, INC./VOLCANICA CAND ROSETTI HANDBAGS CENTRIC SAATY CORPORATION ROSETTI HANDBAGS-TUTILO CENTRI SACATELLE LLC ROSSIMODA USA SAECO USA ROTAVELE ELEVATORS, INC. SAECO USA TED RICHISSIN ROUGE JARDIN SAFAVIEH ROUGE JARDIN J/ SAFE FOOD CORPORATION ROUGH ROSES SAFE SKIES TSA LOCKS ROUTE TO INDIA LLC SAFILO / GIVENCHY ROYAL CONNEXIONS SAFILO USA ROYCE DEPT.10 SAFILO/CARRERA SUNSIGHTS/CA ROYCE TOO LLC SAFILO/HUGO BOSS RPS INC. SAFILO/POLAROID RPS INC. -EXP SAGE GLOBAL GROUP RR ENTERPRISES SAGE GLOBAL GROUP LLC RRNY ENTERPRISES, LLC. SAGEBROOK HOME RROPCO LLC SAGEFLO INC. RSVP INTERNATIONAL SAINT LAURENT -FO RSVP INTERNATIONAL IVY HA SAKAR RTR PACKAGING SAKELE BROTHERS LLC. -EXP RTS INTERNATIONAL SAKELE BROTHERS, LLC. RUGGED EQUIPMENT SALLIE-ANN REGA RUGGED EQUIPMENT A/ SALLYPORT COMMERICAL FINANCE RUPERT SANDERSON SALON EXCLUSIVES OF NEW YORK I RUSSELL ATHLETIC SALON EXCLUSIVES OF NY RUTH GINDI SALONI RUYI DESIGN & MANUFACTURE INC. SALT & PEPPER CLOTHING, INC. RVN SALTON AT HOME/INGRAM RW FOOTWEAR INC SALTY INC RYA COLLECTION SALTY, INC RYGY SALVATORE FERRAGAMO RYGY SWIMWEAR SAM RYTHMOS SAM & LIBBY S ROTHCHILD & CO, INC. TAHARI SAM & LIBBY/NINEWEST S&A DISTRIBUTION, INC. SAM EDELMAN S&C BRIDAL, LLC. DBA US ANGELS SAM EDELMAN (BROWN S SAMMY S. ROTHCHILD & CO. INC. SAM HEDAYA CORPORATION S. ROTHCHILD & CO., INC. SAM SALEM S. ROTHCHILD & CO., INC. LAURE SAM SALEM & SON, LLC S. ROTHSCHILD & CO. INC SAMANTHA CORNACCHIO S. ROTHSCHILD & CO., INC. SAMSONIC DEPT.65 S.L. FASHIONS, INC. SAMSONIC TRADING CO. INC. S.L. HOME FASHIONS, INC. SAMSONITE D.63 S.ROTHCHILD / IZOD SAMSONITE CORP.

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SAMSONITE CORPORATION SCATOLA SAMSONITE, LLC. SCENTS & FEEL SAMSONITE/HARTMANN SCHINDLER ELEVATOR CORP. SAMSUNG C & T AMERICA INC SCHINDLER ELEVATOR CORP. -EXP SAMSUNG C & T AMERICA, INC SCOOP SAMSUNG C&T AMERICA INC SCOOP MANAGEMENT LLC SAMSUNG C&T AMERICA INC PRG SCOPRI SRL SAMSUNG C&T AMERICA INC. SCOTT SACCO SAMSUNG C&T AMERICA, INC SCS DI FAVACCIO VINCENZO SAMSUNG C&T AMERICA, INC. SCS DI VINCENZO FAVACCIO SAMSUNG ELECTRONICS OF SCS DI VINCENZO FAVACCIO -FO AMERICA SCS FASHION BUYING OFFICE SAMUEL VERA SDI TECHNOLOGIES INC. SANCTUARY BRANDS, LLC. SDM GLOBAL SDM GL SAND SDM GLOBAL INC. SANDRA DE SOUSA SEASONS DESIGN SEASON SANDRO SEASONS DESIGNS SANDYLION SEATTLE PACFIC INDUSTRIES SANDYLION STICKER DESIGNS SEATTLE PACIFIC INDUSTRIE SANGRIA SEBASTIEN LESAGE SANGRIA DRESSES SECAUCUS BLUE LLC SANS COMPLEXE SECAUCUS FIRE INSPECTOR SANTA'S WORKSHOP INC. SECAUCUS FIRE INSPECTOR -EXP SANTA'S WORKSHOP, INC. SECRET CELEBRITY SANTORI, INC. SECRET CELEBRITY/KARA ROSS SANYO ENERGY SECRET FASHION LLC SANYO ENERGY (U.S.A) CORP SECRET SAUCE PARTNERS SARA SARA GBYM SECURITY SERVICES LLC SARAH ELLE HOME LLC SED INTERNATIONAL, INC. SARAH FIORELLO SED LEHROFF INC SARAH PACINI SEE THRU SOUL SARGENTS COMPANY SEE USA TOURS, INC. SARINA ACCESSORIES LLC SEIKO SEIKO TIME SARO TRADING COMPANY SEIKO CORP OF AMERICA SARRIS CANDIES SEIKO CORPORATION OF AMER SARRIS CANDIES, INC. SELECT STAFFING FOR THE BEN OF SAS LEDERER SELECTED DENIM SASHA SEM KIDS DESIGN LLC SASHA HANDBAGS, INC. SEMPACH SATURN BUSINESS SYSTEMS, INC. SEN 35 INC. SAUVAGNON ENTERPRISE SENSUAL INC SAVE THE DUCK MODEXTIL SENTRY AUTOMATIC FIRE PROTECTI SC OF NEEDHAM SEQUEL INTERNATIONAL, INC SC OF NEEDHAM MRI SEQUEL/GUESS SCALA SERGE BLANCO SCANDALE SERGE BLANCO USA

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SERGIO ROSSI SIDNEY ELECTRICAL CONTRAC SERGIO TACCHINI SIEMENS INDUSTRY, INC. SETTINGS BY MONA INC. SIGERSON MORRISON SETTINGS BY MONA, INC. SIGERSON MORRISON (D.50) SEVEN 7 JEANS SIGNAL PRODUCTS - GUESS SEVEN FOR ALL MANKIND SIGNATURE BUILDING SYSTEMS, IN SEVEN LICENSING CO. NYDJ SIGNCRAFT SCREENPRINT INC. SEVEN LICENSING COMPANY SIGNED PIECES SEVEN LICENSING COMPANY L SIGNED PIECES/SWAROVSKI SEWING COLLECTION INC. SILHOUETTE - SEWING COLLECTION, INC. SILHOUETTE DBA 6126 SFERRA BROS. SILHOUETTE, LLC. SFERRA FINE LINENS LLC SILICONE VALLEY SG FOOTWEAR SILLS CUMMIS & GROSS. PC SG GLOBAL TRADE SILVER ONE INTL SGFOOTWEAR/MESSER GROUP, SILVIA CALDON SGI APPAREL INC. SIMPLE SYRUP DESIGN HOUSE SGI APPAREL, INC. SIMPLY WHIMSICAL SHAKA WOODRUFF SIMPLY WHIMSICAL, LLC. SHALOM INTERNATIONAL SIMPRO SHALOM INTERNATIONAL CORP SINDY SCIARILLO SHANI LIMITED SIXTYSEVEN/MTNG SHANTEX GROUP, LLC. SKC & SONS INC. SHARP LOTS SKECHERS SPORT SHARPER IMAGE SKECHERS SPORT WOMENS SHATONIA SHEPPARD SKULL CANDY SHAYNE INDUSTRIES SKULLCANDY SHEAFFER PEN CORP. - SHEAFF SKULLCANDY INC SHEAFFER PEN CORP. - DEPT SKULLCANDY, INC. SHEDRAIN SKYLAR SKIN INC. SHELDON LOBEL SLADE INDUSTRIES, INC SHEREEN CAMPBELL SLATE AND STONE CLOTHING SHERI BERLAND SLD LIGHTING SHERYL HAUT M.D. -EXP SMALL VANITIES LLC SHERYL HAUT, M.D. SMART WOOL SHINESTAR SMARTWORKS CONSUMER SHIRALEAH PRODUCTS SHIRIN MOTAMEDZADEH SMASHBOX BEAUTY COSMETICS SHIRT PASSION D. ELE SMASHBOX COSMETICS SHISEIDO SMCMUA SHISEIDO AMERICAN CORPORATION SMCP USA, INC. SHISEIDO AMERICAS CORP. SME CONSOLIDATED DBA SHU BERGMAN GENERATIO SHURE PRODUCTS SML LTD SI PRODUCTS, LLC. SML SPORT LTD. SIDECAR INTERACTIVE, INC. SNEAK PEEK

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SNEATWORK, INC. SPECTRA MERCHANDISING INT SOFFE SPECTRUM BRANDS SOFFT SHOE COMPANY, LLC. SPECTRUM BRANDS, INC. SOFT-TEX MANUFACTURING CO SPECTRUM ON BROADWAY SOFT-TEX MANUFACTURING CO. SPECTRUM SIGNS SOFTWARE DEVELOPMENT INC. SPEEDIMPEX SOL ANGELES SPENSE HMS PRODUCTIONS SOLGAARD SPINDLE & CANISTER SOLGAARD DESIGN INC. SPINDLE & CANISTER ATLAS SOLID & STRIPED LLC SPIRIT LEATHERWORKS SOLO FASHION SPIRIT LINEN SOLO TIME INC. SPIRIT LINEN, INC. SOLUDOS, LLC. SPLASH HOME SONDRA ROBERTS BECARR SPLENDID DELTA SONDRA ROBERTS INC SPLENDID DELTA GALIL SONEY COMMERCIAL PROP SPLITS 59 MANAGEMT SPLITS FIFTYNINE SONIA FORTUNA D. ELE SPORTS PRODUCTS OF AMERICA-SPA SONJA BY SONJA MORGAN SPRING SWITZERLAND USA SONJA PRODUCTIONS LLC SPRINGS BRANDS, LLC SONY SONY P SPRINGS CREATIVE SONY ELECTRONICS INC. SPRINGS CREATIVE PRODUCTS SOSKEN AJG APPAREL SPRINGS GLOBAL, US SOUL ARTIST MANAGEMENT SPRINT SOUL STAR SPRINT -EX SOULSTAR USA INC SPYDER CENTRIC SOUNDGIRL SPYDER CENTRIC SOURCING NETWORK INT. SRETSIS SOURCING NETWORK SRP APPAREL GROUP INTERNATIONAL SRP APPAREL GROUP INC. SOUTHEAST ASIA FASHION, INC ST HONORE SOUTHERN TELECOM ST. EVE KOMAR ACQUISITION LLC. SOUTHERN TELECOM, INC. STAFF INTERNATIONAL SOUTHERN TIDE HARRY STAFF USA, INC. SOUTHSTAR CAPITAL STANCE SOUTHWICK APPAREL STANDARD ELEVATOR CORP. SOVEREIGN CODE STAPLE DESIGN COLUMBIDAE SOXLAND STAPLES BUSINESS ADVANTAGE SOXLAND INTERNATIONAL INC STAR CHILDRENS DRESS CO, INC. SOY ESSENTIALS LLC STAR DENIM SALES LLC SPA STAR FUNDING SPANX INC. STAR FUNDING SPARKLES RHINESTONE LLC STAR MELA SPARKLES RHINESTONES & STAR RIDE KIDS, INC. SPECTRA SPECTR STARLAND INC. SPECTRA FINANCIAL SERVICES STATE ARTIST MANAGEMENT

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STATE ARTIST MANAGEMENT, LLC STUDIO I STATE OF NEW JERSEY STUDIO NAZAR INC./SWEET STATUS MENS ACCESSORIES STUDIO SILVER SMITHS STEFANIA MODE SRL STUPELL INDUSTRIES STEFANIA MODE SRL -FO STUTTERHEIM STEFANIE RABINER STYDAHAR ASSOC. STEFANIE RUSSO STYLE HOUSE/LIZA KIM STEFANO GAMBA -FO STYLE MELODY dba LOVE TREE STEIN WORLD STYLE MELODY INC. STEIN WORLD LLC. STYLE NETWORK AMERICA STELLA COVE B/ STYLELINE STUDIOS STELLA COVE LLC STYLEWEST STELLA STAR STYLEWISE (UK) LTD STEPHANIE B SUB_URBAN RIOT STEPHANIE DISTEFANO SUBSTANCE OVER FORM, INC. STEPHANIE GREENE SUCRE D'ROGE STEPHANIE STAGL SUE JUNG KIM STERLING SUEZ WATER NEW JERSEY STERLING FACTOR SUGAR LIPS STERLING INTIMATES SUGAR LIPS/OFFLINE STERLING NATIONAL SUGAR PLUM NY - LAUNDRY STERLING NATIONAL BANK SUGURAY/SHARAGANO STERLING NATIONAL FACTOR SUMITOMO MITSUI FINANCE STETSON SUMMIT ACCESSORIES INC STEVE BELSITO SONS INC SUMMIT ACCESSORIES/CONVERSE STEVE BELSITO SONS, INC SUMMIT FINANCIAL RESOURCES, L. STEVE LIRA SUNBEAM STEVE MADDEN SUNBEAM PRODUCTS, INC. STEVE MADDEN CEJON SUNDESA, LLC. STEVE MADDEN DANIEL SUNDESA, LLC. DBA BLENDERBOTTL STEVE MADDEN Dpt.50 SUNHAM STEVEN COHEN SUNHAM (LACOSTE) STEVEN MADDEN LTD. SUNHAM HOME FASHIONS, LLC STEVEN NATER SUNHAM HOME FASHIONS, LLC. STEVEN/DANIEL FRIEDMAN SUNRISE MILLS (MLP) STOCK SUPPLY CO. SUNSHADES EYEWEAR / LE SPECS STOCKINGIRL SUNSHADES EYEWEAR USA LLC STOCKINGIRL LEGWEAR INC SUNSHINE FASHIONS STOREBOUND LLC SUNSHINE FASHIONS INC STORYLINE INDUSTRIES, INC. SUNSPORT USA/CARRERA STREET LEVEL TRIPLE 7 GLOBAL SUNSPORT USA/CARRERA STREVER FINANCE, LLC. SUNSPORT USA/DIOR STRIDE RITE SUNSPORT USA/FENDI STRIVECTIN SUNSPORT USA/GUCCI STRIVERS ROW SUNSPORT USA/HUGO BOSS STUART WEITZMAN SUNSPORT USA/MOSCHINO

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SUNSPORT USA/TOM FORD WINSLOW T&J VESTOR AMERICA, INC. SUNSTAR INDUSTRIES T. F. MERCHANDISING CORP. SUPERDRY T.FAL SUPERDRY WHOLESALE, LLC TABARONI CASHMERE -FO SUPERDRY WHOLESALE, LLC. TABITHA SIMMONS SUPERIOR HARDWARE PRODUCTS TAG MANUFACTURING SUPPLY CHAIN SERVICES, LLC. TAHARI SUPREME HOUSEWARES TAHARI ASL, LLC. SUPREME INTERNATIONAL TAILGATE CLOTHING/TODD SNYDER SUPREME INTERNATIONAL LLC TAILOR BYRD SUPREME INTERNATIONAL, LLC. TAILOR VINTAGE SUPREME INTERNATIONAL. LLC. TAILORBYRD SURELL ACCESSORIES TAILORBYRD GREAT SURF 9 LLC TAILORBYRD/GREYSTONE SURF 9, LLC TAIUSA INC. SURYA TAIUSA, INC. SUSAN TRAPP TAKEOUT/SPICY SUSQUEHANNA BANK MD TALENT RESOURCES SUSQUEHANNA BANK, MD TALENT RESOURCES -EXP SUTTON HOME FASHIONS TALLIA SUZETTE TALLIA COBB SALAD SUZETTE COLLECTION TALUS CORP. SVEA TAMICE INC. SVEA SIMPLICITY IMPROVED AB TAMMY MARS, INC. SWANK RANDA GUESS TARA TOY CORP. SWANK, INC. LOCK BOX #26160 TARHONG SWANK/RANDA TOMMY HILFIGER TASHINA HALL SWARI TECHNOLOGY INC TATARA GROUP SWAROVSKI CONSUMER GOODS TAXI TOURS INC. SWAROVSKI FINANCIAL SERVICES TAYLOR DANNY & NI SWAROVSKI PROFESSIONAL T-CHRISTOPHER SWAT FAME, INC. TEAM CREATION NINETY SWATCH/CK CK WAT TEAM CREATION GROUP INC. SWEDISH STOCKINGS TEAM INT'L GROUP OF AMERICA SWEET CAKES/AMIEE LYNN TECH DATA CORP SWEET RAIN APPAREL, INC. TECNIC A USA SWEET ROMEO TED BAKER SWEETHEART JANE TED BAKER PVH SWIMWAYS TED BAKER JACK VICTOR SWISSCO LLC TED BAKER DELTA SWISSIES TRIMFOOT/ TED BAKER LTD. SYDNEY CHAO TEE INK SYNCLAIRE BRANDS TEE LIBRARY SYNNEX TEMPUR-PEDIC SYNNEX CORP TEN WEST APPAREL, INC. T TAHARI REPUBLIC TERESA RODRIGUEZ

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TEREZ THE FLORSHEIM SHOE CO. TERI JON THE GEVRIL GROUP/FURLA TERI JON SPORTS INC THE GEVRIL GROUP/ROBERTO TERRAMAR SPORTS INC. CAVAL TERRAMAR SPORTS, INC. THE GLOVE SOURCE INC. TEST RITE PRODUCTS CORP. THE GLOVE SOURCE, INC. TEVA DECKERS THE GOODKIND GROUP TEXTILE CITY THE GREAT EROS TEXTILE CITY, INC. THE HELMAN GROUP, LTD. TEXTILES FROM EUROPE THE JL TRADING GROUP INC. TF MERCHANDISING DEPT.71 THE JONES GROUP / NINE WEST FW TFORCE FINAL MILE, LLC THE KOOPLES TFP THE LAUNCH PAD THAMES & KOSMOS THE LEVY GROUP THATCHERS GOURMET SPECIALTIES THE LEVY GROUP/CARIBBEAN JOE THATCHERS POPCORN THE LEVY GROUP/HICKEY FREEMAN THE ADONI GROUP THE LEVY GROUP/LAUNDRY THE APPAREL GROUP-PAPERWH THE LINE II PTY LTD. THE ART OF SCRIBBLE THE MAMIYE GROUP THE BOYS MODEL MANAGEMENT THE MAMIYE GROUP, LLC. THE BRAND PASSPORT MAMIYE BRO THE MANHATTAN GROUP, INC. THE BRAND PASSPORT, INC THE MARKUSE CORP THE BREAKERS PALM BEACH, INC. THE MARKUSE CORP DBA PROD. THE BRITISH APPAREL COLLE THE MAX LEATHER GROUP THE C.I.T. GROUP FACTORIN THE METALWARE CORP. THE CAYRE GROUP, LTD. THE MIRACLE GROUP THE CIT GROUP THE NEWS THE CIT GROUP #1036 V#23897 THE NEWS INC. THE CIT GROUP #35161 V#23804 THE NUTS SHOP LLC THE CIT GROUP COMMERCIAL SERV THE OGILVY GROUP THE CIT GROUP/COMMERCIAL SERV THE OGILVY GROUP, LLC THE COCA-COLA BOTTLI -EXP THE ORIGINAL SWIMWEAR THE COCA-COLA BOTTLING CO COMPANY THE COLLECTED GROUP THE SOCIETY MODEL MANAGEMENT, THE COLLECTED GROUP- THE SWATCH GROUP (US) INC CURRENT/EL THE TIME FACTORY THE COLLECTED GROUP-JOIE THE TOWN OF MORRISTOWN THE COMPANION GROUP THE TRAFALGAR COMPANY THE CONNORS GROUP THE WEEKS-LERMAN GROUP L THE COOKWARE CO. THE WEEKS-LERMAN GROUP, L THE COOKWARE CO. (USA), LLC THEO AND SPENCE THE DEX GROUP THEORY THE DREW PHILIPS CORP THEORY LLC THE ECHO DESIGN GROUP, INC THERESA DILORENZO THE ELLENBURG CHAIR CO. THERMOS THE ENVISAGE GROUP THERMOS LLC

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THINK PR, INC. TOM & TEDDY PTE LTD THOMAS DEAN & CO. TOM AND TEDDY TRADING, INC. THOMAS FUCHS CREATIVE TOMGAL LLC THOMAS FUCHS CREATIVE, LLC. TOMGAL LLC DBA ROBIN RUTH THOMAS PINK TOMMY BAHAMA THOMPSON FERRIER TOMMY GIRL THOMPSON FERRIER, LLC TOMMY HILFIGER THOMSON INC THOMPS TOMMY HILFIGER G-III THOMSON, INC TOMMY HILFIGER R/ THREAD COLLECTIVE TOMMY HILFIGER PVH THREAD COLLECTIVE INC TOMMY HILFIGER PVH THREAD COLLECTIVE INC. TOMMY HILFIGER PVH THREAD SOCIAL TOMMY HILFIGER G-III THREAD, LLC. TOMMY HILFIGER PVH THREADS 4 THOUGHT TOMMY HILFIGER MBF HOLDINGS THREADS FOR THOUGHT TOMMY HILFIGER DELTA THREEBYONE USA LLC TOMMY HILFIGER HANDBAGS PVH/ THRO TOMMY HILFIGER - KHQ CENTRIC THYSSENKRUPP ELEVATOR -EXP TOMMY HILFIGER / CENTRIC THYSSENKRUPP ELEVATOR COR TOMMY HILFIGER AMERICAN TIAN MA (USA) INC. ESSENT TIARE HAWAII TOMMY HILFIGER PEERLESS CLOTHI TIBI TOMMY HILFIGER SPORTSWEA G-III TIGER MIST TOMS TIGER MIST TRUST TOMS SHOES LLC TIGERSPRUNG INC TOMY INTERNATIONAL, INC. TIMBERLAND TOO GOOD GOURMET TIMBERLAND CENTRIC TOO SWEET TIMBERLAND MUNDI WESTPORT TOP NOTCH PRODUCTS TIMBERLAND / CENTRIC TOP TRENZ TIMBERLAND...... MUNDI WESTPOR TOP TRENZ, INC. TIME WARNER TOPGRADE SPORTSWEAR LTD TIME WARNER CABLE INTL TOPO DESIGNS TIME WARNER CABLE INTL -EX TOPSONDOWNS OF CALIFORNIA TIME WARNER CABLE OF NYC TOPSONDOWNS OF CALIFORNIA INC TIMES ARROW TORINO TORINO TIMES THREE CLOTHIER LLC TORINO LEATHER COMPANY T-MOBILE TORKIA TMRW TORKIA INTERNATIONAL, INC TMRW STUDIO TORY BURCH TO BOOT NEW YORK TORY BURCH, LLC TO BOOT NEW YORK, INC. TOSCANO TOBY ENTERPRISES II CORP TOTES INC. TOBY NYC TOTES ISOTONER CORP TOBY, NYC TOV FURNITURE TODD SNYDER TOWN AND COUNTRY

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TOWN AND COUNTRY LINEN CORP TRIPLE ACCESSORIES, INC. TOWN OF SECAUCUS TRIUMPH APPAREL CORP. TOWNLEY TROPICAL SPORTSWEAR TOWNLEY INC. TROPICAL SPORTSWEAR INT'L TRACTOR JEANS TROPICAL VALLEY FOODS TRACTOR TOPS TROUBADOUR TRAFALGAR DEPT. TRAFAL TRUE FABRICATIONS TRAFFIC VIOLATIONS P NYC#12 TRUE RELIGION TRAFFIC VIOLATIONS PLEA U TRUE RELIGION/OVED PREMIUM TRANE U.S. INC TRUNK TRANSATLANTIC FASHION TRUTH INDUSTRIES PARTNERS TSF NY INC TRANSPAC IMPORTS TUCKER BY GABY BASORA, INC. TRANSPAC IMPORTS, INC. TUMI TRANSPARENT FOOTWEAR TUMI, INC. TRANSPERFECT TRANSLATIONS INTE TURKO TEXTILE LLC TRANSPLACE TEXAS, LP TURNBULL & ASSER TRANSPORTATION ALLIANCE TWEEZERMAN TRANSPORTATION ALLIANCE BANK TWEEZERMAN INTERNATIONAL TRAVELER'S CLUB TRAVELERS C TWELFTH ST BY CYNTHIA VINCENT TRAVELERS CLUB LUGGAGE, INC. TWICE TRANSWORLD TRAVELON TWIG AND ARROW FANTASIA TRAVIS MATHEW TWINS ENTERPRISES 47 BRAND TRAVIS MATHEW LLC TWO LOOPS TREASURE ROCK TWO LOOPS INC. TREBBIANO dba SHOWROOM 35 TY TRENDS CLOTHING CORP BLUE M TY INC. TRENDS CLOTHING CORP. TYCO INTEGRATED SECURITY -EXP TRESICS TYCO INTEGRATED SECURITY, LLC. TRESOR TYPHOON HOMEWARES TRETORN U.F. FACTORS CORP. TRG GROUP U.F. FACTORS CORP. TRI COASTAL DESIGN U.S. CUSTOMS SERVICE TRICOASTAL CUL DE SAC U.S. CUSTOMS SERVICE -EXP TRI-COASTAL DESIGN/IDB BN U.S. POLO TRICOASTAL/ADRIENNE VITTADINI U/R FOWNES TRILUXE UE BERGEN MALL OWNER, LLC. TRILUXE APPAREL GROUP UFCW LOCAL 888 AND EMPLOYERS TRILUXE APPAREL GROUP, INC. UGG FOWNES BROTHERS TRIMAX SPORTS INC. UGG DECKERS OUTDOOR CORP. TRIMFOOT ULINE TRIMFOOT CO, LLC. ULTIMATE HOMEWARE TRINA TURK UMA ENTERPRISES INC TRINA TURK SWIM UMA ENTERPRISES INC. TRINITY UN DEUX TROIS TRIPLE 7 GLOBAL, INC. UNDER ARMOUR

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UNDER ARMOUR CENTRIC UPS FREIGHT UNDER ONE SKY UPS FREIGHT -EXP UNDERARMOUR URBAN CAMOUFLAGE BRIGADE....IZ UNICAL ENTERPRISES URBAN EXPRESSIONS UNICAL ENTERPRISES NORTH URBAN EXPRESSIONS INC. UNIFIED, INC. URBAN OUTFITTERS UNION BAY URBAN OUTFITTERS INC. UNION BAY - 10 URSULA GADSDEN UNIPOWER LLC US ELECTRONICS UNIQUE PETZ - US HOME BRANDS, LLC. UNIQUE PETZ INC. US INTIMATES LLC UNISA US POLO UNISA FISHER WHOLESALE LLC US POLO UNITED UNISOURCE, INC. US POLO BASIC RESOURCES UNITED CAPITAL FUNDING CO US POLO ASSN UNITED FAMILY TRADING CORP. USA DESTINO LLC. UNITED FOOTWEAR GROUP, INC. USA LEGWEAR UNITED INSURANCE CONSULT. USA OUTERWEAR LLC. US POL UNITED INSURANCE CONSULTA USA OUTERWEAR, LLC. UNITED LEGWEAR USA UNDERWEAR LLC UNITED LEGWEAR PYMA USPA ACCESSORIES UNITED LEGWEAR CO. LLC USPA ACCESSORIES DBA CONCEPT O UNITED LEGWEAR COMPANY, C UTZ QUALITY FOODS UNITED LEGWEAR LLC V 1969 ITALIA BY VERSACE UNITED MANUFACTURERS V. FRAAS UNITED MANUFACTURERS GROU V.S. SPORT UNITED PAPER & CRAFT LLC V.S. SPORT LTD. UNITED PARCEL SERVIC UPS-NY VALENCIA IMPORTS UNITED PARCEL SERVICE VALENTINO BY MARIO VALENTINO UNITED STATES LUGGAGE VALERIE PAOLINI UNITED STATES LUGGAGE D.63 VALLEY STREAM GREEN ACRES, LLC UNITRENDS USA, INC. VAN HEUSEN UNITREX LTD VAN STRY UNITREX LTD/SPAROOM VAN ZEELAND INC. B. MAK UNIVERSAL ENVIRONMENTAL VANDALE CONSUL VANDALE INDUSTRIES, INC. UNIVERSAL PERFUMES & COSMETICS VANDERBILT HOME PROD. UNK ICER VANDERBILT HOME PRODUCTS, LLC. UNSIMPLY STITCHED VANESSA SUAREZ UPD VANITY FAIR UPD, INC. VANITY ROOM, INC. UPLAND APPAREL INC. DBA KATAMA VAYYU UPPER CANADA SOAP & CANDL VAYYU LTD UPPER CANADA SOAP & CANDLE VCJS, LLC. - JESSICA SIMP UPS - INBOUND FREIGHT VELVET UPS - OUTBOUND FREIGHT VENORA C. RAYSIDE

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VERIZON VINCE CAMUTO GBG/ VERIZON -EXP VINCE CAMUTO G-III VERIZON -EXP VINCE CAMUTO ITOCHU VERIZON VERIZO -EXP VINCE CAMUTO - CAMUTO CON VERIZON CABS VINCE CAMUTO LLC VERIZON CABS VERIZO VINCE CAMUTO LLC ED VERIZON NJ VINCE CAMUTO MISSY VERIZON WIRELESS VINCE CAMUTO/PEERLESS VERIZON-NJ VINCE, LLC. VERIZON-NJ -EXP VINCENT CAMUTO LLC. - LUCKY VERIZON-NY VINEYARD VINES VERIZON-NY 0777 VINEYARD VINES-MARTHA'S V VERSACE VINICIO SRL VERSACE 1969 VINICIO SRL -FO VERSACE 1969-YOKI KIDS VINTAGE HAVANA VERSACE PROFUMI USA LTD VINTAGE HOME INC. VERSACE USA, INC. VINTAGE SUMMER VERSATILE SERVICES, LLC. VINTAGE SUMMER LLC VERSO VIOLET DEL MAR, INC. VERSO BRAND HOLDINGS, LLC. VIRGINIA GIFT BRANDS YANKEE CA VERTIGO INTERNATIONAL VIRGOWILL AMERICA CO., LT VERVET by FLYING MONKEY VISITOR VESTURE GROUP VISTA VISUAL GROUP VESTURE GROUP INC. VITAL APPAREL CORP. VF OUTDOOR, INC. VITAL PROTEINS LLC VF OUTDOORS VITEL ELECTRONICS, INC. VIA SPIGA OUTERWEAR VIVA BAGS OF CALIFORNIA VICENZI USA VIVA/GUESS MARCOLIN VICENZI USA INC VLC / CITIZEN VICTOR COMPANY INC VLC DISTRIBUTION VICTORIA CLASSICS TEXTILES VOOM GROUP INC. VICTORIA PADUANI VOOM GROUP, INC. VICTORIA ROYAL VSAI VICTORINOX SWISS ARMY, INC. VZI INVESTMENT CORP. VIDA INTERNATIONAL W.M.S. TRADE GROUP, INC. VIDA SHOES WACOAL VIDA SHOES INTERNATIONAL WACOAL AMERICA INC VIDA SHOES INTERNATIONAL INC WAHL VIDA SHOES INTERNATIONAL, INC. WAHL CLIPPER CORP. VIGOSS 5 STAR GIRLS WALTER BAKER VIGOSS JEANS MISS V WALTER BAKER BPC2 LLC VILAGALLO WANTED VILAGALLO RETAIL SL WARNACO INC-CHAPS VILEBREQUIN WARNERS PVH VINCE WARNERS PVH VINCE CAMUTO WASABI+MINT

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WASTE CONNECTIONS 0F NEW YORK WIGWAM MILLS, INC. WASTE CONNECTIONS OF NEW YORK WILDCAT RETRO BRANDS, LLC. WASTE MANAGEMENT OF NEW J WILHELMINA INTERNATIONAL, LTD. WAVERLY DEPT.80 WILLIAM CARTER COMPANY WC HOME FASHIONS WILLIAM OCASIO WE INTERNATIONAL, INC WILLIAM RAST WE NORWEGIANS WILLIAM RAST PREMIER BRANDS WE NORWEGIANS N.A. INC. WILLIAM RODRIGUEZ WEAR IT TO HEART WILLIS OF MINNESOTA INC. WEATHER TAMER AMEREX WILLIS TOWERS WATSON MIDWEST WEATHER TAMER KIDS WILLOW & CLAY WEATHERPROOF WILLY CHAVARRIA WEATHERPROOF GARMENT CO. WILSON MOSHAY WEATHERPROOF VINTAGE WINCRAFT, INC. WEATHERPROOF-CHABY WINDHAM HOME WEBHELP LOGBOX USA INC. WINDHAM WEAVERS WEBSTER LOCK & HARDWARE WINKEY, LLC WEBSTER LOCK & HARDWARE C WINSLOW LLC dba SUNSPORT USA WEEKEND REPUBLIC WINSLOW LLC dba SUNSPORTS USA WELL FARGO BANK N.S. WINSUN FASHION COMPANY LTD WELLS FARGO WINSUN FASHION COMPANY LTD. WELLS FARGO ALARM SERVICE WINTRUST CAPITAL WELLS FARGO BANK N.A WISE WELLS FARGO BANK, N.A. WISE SRL WELLS FARGO TRADE CAPITAL WMF AMERICAS WELLS FARGO TRADE CAPITAL SERV WOLF LINGERIE WENDY CONDI WOLVERINE WENDY PELLE WOLVERINE WORLD WIDE INC WENZHOU OUHAI ARTS WOLVERINE WORLD WIDE INC. WEST COAST HOSIERY GROUP INC. WOLVERINE WORLD WIDE, INC WEST END PLUMBING WOLVERINE WORLD WIDE, INC. WESTERN PEST SERVICES WOMEN MANAGEMENT WESTPORT CORPORATION WOODLORE WHAT GOES AROUND COMES AR WOOLENSTOCKS WHEN ALL SHE NEEDS WOOLRICH R/ WHIM WOOLRICH GLOVES WHISPERING SMITH LIMITED WOOLRICH WOOLEN MILLS WHITE OAK COMM WOOLRICH, JOHN RICH & BROS. WHITE OAK COMMERCIAL FINANCE WORKPLACE SOLUTIONS, INC. WHITE PALACE SPORTSWEAR, WORLD KITCHEN WHITEHALL BUSINESS A -EXP WORLD MARKETING INC. WHITEHALL BUSINESS ARCHIV WORLD MARKETING, INC. WICKED QUICK WORLD THREADS INC. WICKED QUICK INDUSTRIES, INC. WORLD TRADING 23 WICKED ROAST COFFEE WORLD WIDE FABRIC INC WIGWAM WORLD WIDE GOURMET FOODS INC

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WORLDWIDE SHIP SUPPLY ZAGER WATCHES CO. WP LAVORI USA INC. ZAGER/INVICTA WRK AW CHANG CORP. COBB ZAK DESIGNS WUSTHOF TRIDENT OF AMERIC ZANELLA DEPT. 10 WUSTHOF-TRIDENT OF AMERIC ZANEROBE WWD BUYER'S GUIDES ZANZARA WWRD US, LLC. ZANZARA PRODIGY BRANDS WYLDEHART ZANZARA INTERNATIONAL LTD WYNIT INC ZARA X BY GOTTEX ZARA USA INC X-BELOW ZARALO XO COMMUNICATIONS ZAXY XOXO ZEGNA DEPT 10 XOXO SWIMWEAR ZEIKOS/INC XOXO/AMIEE LYNN ZENFI NETWORKS, LLC XP RETAIL ZERO GRAVITY XTRA LEASE ZERO HALLIBURTON YAFA ZG APPAREL GROUP YAL NEW YORK ZG APPAREL GROUP LLC YAMAZAKI TABLEWARE ZING ANYTHING YAMAZAKI TABLEWARE INC. ZINGA YANKEE CANDLE ZIZO USA INC. YANKEE CANDLE COMPANY ZOE JORDAN YANKEE CANDLE INC. ZOE LTD YARCH CAPITAL, LLC. ZOMAR, INC. YEJUN INC. ZOUND YO YO BOOKS ZOUND INDUSTRIES YOHJI YAMAMOTO ZUMA SPORTSWEAR LLC YOKI FASHION INTERNATIONAL ZUO MODERN YOOX CORPORATION ZUO MODERN CONTEMPORARY, INC. YOUTH S.R.L. ZWILLING J.A. HENCKELS LLC YRC (RDWY) YRC (RDWY) -EXP YRN YUGSHA INTERNATIONAL INC YUGSHA INTL YUMI YUMMIE BY HEATHER THOMPSON YUMMIE TUMMIE Z OPERATING INC Z3 LLC ZAC & RACHEL BOTTOMS ZACHARY PRELL INC. ZADIG ET VOLTAIR ZADRO PRODUCTS INC ZADRO PRODUCTS, INC

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SCHEDULE 1(v)

Notice of Appearance Parties

1 North Park, LLC 801-Gallery C-3 MT, L.P. Allianz Global Risks US Insurance Co. AXIS Surplus Insurance Company i/s/h/a AXIS Surplus Lines Insurance Co. AXIS Surplus Insurance Company i/s/h/a AXIS Surplus Lines Insurance Co. Berdon LLP Comenity Capital Bank Commonwealth of Pennsylvania E. Gluck Corporation Endurance American Specialty Insurance Co. Evanston Insurance Company Gindi Family & Gindi Trusts Gindi Real Estate Entities Gindi Family & Gindi Trusts Gordon Brothers Retail Partners, LLC Great American Fidelity Insurance Company Hilco Merchant Resources, LLC JPMorgan Chase Bank, N.A. Landmark American Insurance Co. Liberty Mutual Fire Insurance Co. Lincoln Triangle Commercial Holding Co LLC Certain Underwriters at Lloyd’s Non-Debtor Plaintiffs Official Committee of Unsecured Creditors Next Millennium Realty LLC Oracle America, Inc. Premier Brands Group Holdings QBE Specialty Insurance Company Relide Realty Co. LLC Simon Property Group, Inc. Starr Surplus Lines Insurance Co. Steadfast Insurance Co. United Food and Commercial Workers Local 888

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Schedule 2 (to Declaration)

[Disclosure List]

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DISCLOSURE LIST Lowenstein Sandler LLP Lazer Aptheker Rosella & Yedid Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP Millennium Partners Kekst CNC GREYSTONE COMMERCIAL METRO / GREYSTONE INTL GROUP DBA TAIL C-Life Group, Inc.

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Exhibit C

[Veit Declaration]

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UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK

In re Chapter 11 CENTURY 21 DEPARTMENT STORES LLC, et al., Case No. 20-12097 (SCC)

Debtors.1 (Jointly Administered)

DECLARATION OF NORMAN R. VEIT JR. IN SUPPORT OF APPLICATION OF DEBTORS FOR ENTRY OF AN ORDER AUTHORIZING THE DEBTORS TO EMPLOY AND RETAIN BERDON LLP AS TAX PREPARER AND CONSULTANT EFFECTIVE AS OF SEPTEMBER 10, 2020

I, Norman R. Veit Jr., under penalty of perjury, declare as follows:

1. I am the Chief Financial Officer and Chief Information Officer of each of the above-

captioned debtors and debtors in possession (each, a “Debtor” and, collectively, the “Debtors”).

In that role, I am familiar with the Debtors’ day-to-day operations, business and financial affairs, books and records, and the circumstances leading to the commencement of the Debtors’ above captioned chapter 11 cases (the “Chapter 11 Cases”). I submit this declaration (the

“Declaration”) in support of the Application of Debtors for Entry of an Order Authorizing the

Debtors to Employ and Retain Berdon LLP as Tax Preparer and Consultant, Effective as of

September 10, 2020 (the “Application”).2

1 The Debtors in these chapter 11 cases (the “Chapter 11 Cases”), along with the last four digits of each Debtor’s federal tax identification number, as applicable, are Century 21 Department Stores LLC (4073), L.I. 2000, Inc. (9619), C21 Department Stores Holdings LLC (8952), Giftco 21 LLC (0347), Century 21 Fulton LLC (4536), C21 Philadelphia LLC (2106), Century 21 Department Stores of New Jersey, L.L.C. (1705), Century 21 Gardens Of Jersey, LLC (9882), C21 Sawgrass Blue, LLC (8286), C21 GA Blue LLC (5776), and Century Paramus Realty LLC (5033). The Debtors’ principal place of business is: 22 Cortlandt Street, 5th Floor, New York, NY 10007. 2 Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to them in the Application.

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2. Except as otherwise indicated herein, the facts set forth in this Declaration are based

upon my personal knowledge, my review of relevant documents, information provided to me by

the Debtors’ employees or professionals, or my opinion based upon my experience, knowledge,

and information concerning the Debtors’ operations and the retail industry. I am authorized to

submit this Declaration on the Debtors’ behalf. If called upon to testify, I would testify

competently to the facts set forth in this Declaration.

Debtors’ Selection of Berdon LLP as Tax Preparer and Consultant

3. Berdon LLP (“Berdon”) is proposed to serve as tax preparer and consultant for

Debtors. The Debtors recognize that a comprehensive review process is necessary when selecting

and managing tax preparers and consultants to ensure that bankruptcy professionals are subject to

the same client-drive market forces, scrutiny, and accountability as professionals in non-

bankruptcy engagements.

4. In providing prepetition professional services to the Debtors, Berdon has become

familiar with the Debtors and their financial affairs, debt structure, business operations, and related

matters. The Debtors now desire to employ and retain, pursuant to section 327(a) of the

Bankruptcy Code, Berdon as tax preparer and consultant to prepare the Debtors’ federal, state, and

local income tax returns, provide Debtor C21 Philadelphia LLC with tax consulting services in

connection with the Pennsylvania Department of Revenue sales and use tax audit for the period

January 1, 2014 to June 30, 2017, and provide documentation and informational requests in

connection with the Debtors’ Chapter 11 Cases.

5. The Debtors have selected Berdon because of its extensive experience and

knowledge of tax preparation and consulting services. Having worked with the Debtors’

management, Berdon has developed relevant experience and knowledge regarding the Debtors that

will assist it in providing effective and efficient services during these Chapter 11 Cases. 2

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Accordingly, Berdon is both well-qualified and uniquely able to provide the services for the

Debtors during these Chapter 11 Cases in an efficient and timely manner.

6. If the Debtors were required to retain tax preparers or consultants other than Berdon

in connection with the Chapter 11 Cases, the Debtors, their estates and all parties in interest would

be unduly prejudiced by the time and expense necessarily required by such new tax preparers and

consultants to familiarize themselves with the Debtors. Berdon’s services are critical to an efficient

wind-down of the Debtors’ business.

Scope of Services

7. Debtors seek to employ and retain Berdon as their tax preparer and consultant, effective as of September 10, 2020, pursuant to the terms and conditions set forth in the

Engagement Agreements.3 As set forth more fully in the Engagement Agreements, Berdon will

provide tax preparation and consulting services for the Debtors in accordance with the terms and

conditions set forth in each of the Engagement Agreements, as requested by the Debtors and agreed

to by Berdon, as follows:

c) 2020 Tax Preparation Engagement Letter. Pursuant to the terms and conditions of the 2020 Tax Preparation Engagement Letter, Berdon will

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prepare Debtors C21 Department Stores Holdings LLC and L.I. 2000, Inc.’s 2020 federal, state, and local income tax returns.

8. Although the Debtors have liquidated their inventory and otherwise wound down

their operations, they remain responsible for complying with tax and other obligations. Debtors

are required to file tax returns for the year 2020, which will be due in 2021, will need to remain

available to address any issues arising from prior returns, and their Pennsylvania sales and tax use

audit remains ongoing. The Debtors have always outsourced their tax preparation to Berdon as

the Debtors did not have an in-house tax department. Berdon’s familiarity with the Debtors and

their financial affairs, prior filings, debt structure, business operations and related matters will

ensure the efficient completion of these services. Berdon’s services are necessary to expeditiously

conclude the Debtors’ wind-down efforts.

9. Should the Debtors request additional services not covered by the Engagement

Letters, Berdon and the Debtors may enter into additional engagement letters, as is necessary, and

file, for disclosure purposes, such additional engagement letters with the Court. Unless required

by the Court, the Debtors and Berdon do not intend to seek separate retention orders with regard

to any additional engagement letters. Instead, any additional engagement letters will be filed with

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the Court and served on the applicable notice parties, and absent any objections filed within ten

(10) days after the filing and service of such supplemental declarations or affidavits, Berdon’s

employment shall continue as authorized pursuant to the proposed Order.

Rate Structure

10. Based on my experience, I believe that fees and fee structures similar to Berdon’s

fees and fee structure are standard for accounting and tax firms and that Berdon’s compensation is

fair and reasonable and consistent with the market for such services.

11. I am one of the individuals responsible for reviewing the invoices regularly

submitted by Berdon and I am informed that, other than potential changes of its rates in the

ordinary course of business, the rates that Berdon charged the Debtors in the prepetition period are the same as the rates that Berdon will charge the Debtors in the postpetition period.

Cost Supervision

12. The Debtors recognize that in large chapter 11 cases such as these, it is possible

that there may be unforeseen fees and expenses that will need to be addressed by the Debtors and

Berdon. The Debtors also recognize that it is their responsibility to closely monitor the billing

practices of Berdon to ensure that fees and expenses paid by their estates remain consistent with

the Debtors’ expectations, taking into account the exigencies of the Chapter 11 Cases. To that

end, the Debtors will continue to review and monitor the regular invoices submitted by Berdon,

and together with Berdon, periodically amend the budget and staffing plans to reflect

developments in the Chapter 11 Cases, as applicable. The Debtors also intend to carefully monitor

and coordinate Berdon’s and Debtors’ other retained professionals’ efforts to the extent practicable

in accordance with their respective professional duties and obligations, and will delineate their

respective duties so as to prevent duplication of services whenever possible.

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13. As is the Debtors’ historical practice, the Debtors will continue to monitor the fees

and expense reimbursement process during the Chapter 11 Cases. Recognizing that every chapter

11 case is unique, the Debtors, together with Berdon, will utilize the budgeting process to provide

guidance on the period of time involved and the level of professionals that will work on various

matters, as well as the projection of average hourly rates for the professionals for such matters.

14. I believe that the retention of Berdon on the terms contemplated by the Engagement

Agreements is in the best interest of the Debtors and their estates and all stakeholders.

Pursuant to 28 U.S.C. § 1746, I declare under penalty of perjury that the foregoing is

true and correct.

Dated: January 22, 2021

/s/ Norman R. Veit Jr. Norman R. Veit Jr. Chief Financial Officer Chief Information Officer Century 21 Department Stores, LLC