In the United States Bankruptcy Court for the District of Delaware

Case 19-10684-KG Doc 349 Filed 05/13/19 Page 1 of 8

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re Chapter 11

HEXION HOLDINGS LLC, et al.,1 Case No. 19-10684 (KG)

Debtors. (Jointly Administered)

APPLICATION PURSUANT TO FED. R. BANKR. P. 2014(a) FOR ORDER UNDER SECTION 1103 OF THE BANKRUPTCY CODE AUTHORIZING THE EMPLOYMENT AND RETENTION OF FTI CONSULTING, INC. AS FINANCIAL ADVISOR TO THE OFFICIAL COMMITTEE OF UNSECURED CREDITORS NUNC PRO TUNC TO APRIL 10, 2019

The Official Committee of Unsecured Creditors (the “Committee”) of the above- captioned debtors and debtors in possession (collectively, the “Debtors”) hereby move the Court for entry of an order, substantially in the form attached hereto as Exhibit 1, under sections 328(a) and 1103 of title 11 of the United States Code (the “Bankruptcy Code”), and Rule 2014 of the

Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), authorizing the employment and retention of the consulting firm of FTI Consulting, Inc., together with its wholly owned subsidiaries (“FTI”), as financial advisor to the Committee. In support of this application (the

“Application”), the Committee respectfully states as follows:

Jurisdiction and Venue 1. The Court has jurisdiction over this Application pursuant to 28 U.S.C. §§ 157 and

1334. Venue of this proceeding and this Application is proper in this district pursuant to 28

U.S.C. §§ 1408 and 1409. The statutory predicates for the relief sought herein are sections

1 The Debtors in these cases, along with the last four digits of each Debtor’s federal tax identification number, are Hexion Holdings LLC (6842); Hexion LLC (8090); Hexion Inc. (1250); Lawter International Inc. (0818); Hexion CI Holding Company (China) LLC (7441); Hexion Nimbus Inc. (4409); Hexion Nimbus Asset Holdings LLC (4409); Hexion Deer Park LLC (8302); Hexion VAD LLC (6340); Hexion 2 U.S. Finance Corp. (2643); Hexion HSM Holdings LLC (7131); Hexion Investments Inc. (0359); Hexion International Inc. (3048); North American Sugar Industries Incorporated (9735); Cuban-American Mercantile Corporation (9734); The West India Company (2288); NL Coop Holdings LLC (0696); and Hexion Nova Scotia Finance, ULC (N/A). The address of the Debtors’ corporate headquarters is 180 East Broad Street, Columbus, Ohio 43215.

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328(a) and 1103 of the Bankruptcy Code. This Application is a core proceeding pursuant to 28

U.S.C. 157.

Background

2. On April 1, 2019 (the “Petition Date”), the Debtors filed with this Court their voluntary petitions for relief under chapter 11 of title 11 of the Bankruptcy Code. Pursuant to sections 1107 and 1108 of the Bankruptcy Code, the Debtors are continuing to operate their businesses and manage their properties and assets as debtors in possession.

3. On April 10, 2019, (the “Formation Date”) the Office of the United States Trustee held a meeting to appoint the Committee pursuant to section 1102 of the Bankruptcy Code (the

“Formation Meeting”). At the Formation Meeting, the Committee selected Kramer Levin

Naftalis & Frankel LLP as its proposed lead counsel, Bayard, P.A. as its proposed Delaware counsel, and FTI Consulting, Inc. as its proposed financial advisor. The Committee consists of the following 9 members:

(a) Pension Benefit Guaranty Corporation; (b) Agrium US, Inc.; (c) The Bank of New York Mellon; (d) Mitsubishi Gas Chemical America; (e) PVS Chloralkali, Inc.; (f) Southern Chemical Corporation; (g) Wilmington Trust; (h) Wilmington Savings Fund Society; and (i) Blue Cube Operations LLC

Relief Requested

4. By this Application, the Committee seeks to employ and retain FTI pursuant to sections 328(a) and 1103(a) of the Bankruptcy Code to perform financial advisory services for the Committee in these chapter 11 cases, nunc pro tunc to April 10, 2019.

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5. The Committee is familiar with the professional standing and reputation of FTI.

The Committee understands and recognizes that FTI has a wealth of experience in providing financial advisory services in restructurings and reorganizations and enjoys an excellent reputation for services it has rendered in chapter 11 cases on behalf of debtors and creditors throughout the United States.

6. The services of FTI are deemed necessary to enable the Committee to assess and monitor the efforts of the Debtors and their professional advisors to maximize the value of their estates and to reorganize successfully. Further, FTI is well qualified and able to represent the

Committee in a cost-effective, efficient and timely manner.

Scope of Services

7. FTI will provide such financial advisory services to the Committee and its legal advisor as they deem appropriate and feasible in order to advise the Committee in the course of these chapter 11 cases, including but not limited to the following:

 Assistance in the review of financial related disclosures required by the Court, including the Schedules of Assets and Liabilities, the Statement of Financial Affairs and Monthly Operating Reports;

 Assistance in the preparation of analyses required to assess any proposed Debtor-In- Possession (“DIP”) financing or use of cash collateral;

 Assistance with the assessment and monitoring of the Debtors’ short term cash flow, liquidity, and operating results;

 Assistance with the review of the Debtors’ proposed key employee retention and other employee benefit programs;

 Assistance with the review of the Debtors’ analysis of core business assets and the potential disposition or liquidation of non-core assets;

 Assistance with review of any tax issues associated with, but not limited to, claims/stock trading, preservation of net operating losses, refunds due to the Debtors, plans of reorganization, and asset sales;

 Assistance in the review of the claims reconciliation and estimation process;

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 Assistance in the review of other financial information prepared by the Debtors, including, but not limited to, cash flow projections and budgets, business plans, cash receipts and disbursement analysis, asset and liability analysis, and the economic analysis of proposed transactions for which Court approval is sought;

 Attendance at meetings and assistance in discussions with the Debtors, banks, other secured lenders, the Committee and any other official committees organized in these chapter 11 proceedings, the U.S. Trustee, other parties in interest and professionals hired by the same, as requested;

 Assistance in the review and/or preparation of information and analysis necessary for the confirmation of a plan and related disclosure statement in these chapter 11 proceedings;

 Assistance in the evaluation and analysis of avoidance actions, including fraudulent conveyances and preferential transfers;

 Assistance in the prosecution of Committee responses/objections to the Debtors’ motions, including attendance at depositions and provision of expert reports/testimony on case issues as required by the Committee; and

 Render such other general business consulting or such other assistance as the Committee or its counsel may deem necessary that are consistent with the role of a financial advisor and not duplicative of services provided by other professionals in this proceeding.

FTI’s Eligibility for Employment

8. FTI has informed the Committee that, except as may be set forth in the

Declaration of Samuel Star (the “Star Declaration”) attached hereto as Exhibit 2, it does not hold or represent any interest adverse to the estate, and therefore believes it is eligible to represent the Committee under Section 1103(b) of the Bankruptcy Code. To the best of the

Committee’s knowledge and based upon the Star Declaration, (a) FTI’s connections with the

Debtors, creditors, any other party in interest, or their respective attorneys are disclosed on

Exhibit B to the Star Declaration; and (b) the FTI professionals working on this matter are not relatives of the United States Trustee or of any known employee in the office thereof, or any

United States Bankruptcy Judge of the District of Delaware. FTI has not provided, and will not provide any professional services to the Debtors, any of the creditors, other parties-in-interest,

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or their respective attorneys and accountants with regard to any matter related to these chapter

11 cases.

9. FTI will conduct an ongoing review of its files to ensure that no conflicts or other disqualifying circumstances exist or arise. If any new material facts or relationships are discovered, FTI will supplement its disclosure to the Court.

10. FTI has agreed not to share with any person or firm the compensation to be paid for professional services rendered in connection with these cases.

Terms of Retention

11. Within the 90 days preceding the Petition Date, FTI received payment from the

Debtors in the amount of $142,010.12. FTI has informed the Committee that to the extent any money is owed to FTI by the Debtors on account of prepetition fees or expenses in matters involving the Debtors but unrelated to these Chapter 11 Cases, FTI will waive such amounts.

12. The Committee understands that FTI intends to apply to the Court for allowances of compensation and reimbursement of expenses for its financial advisory services in accordance with the applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, corresponding local rules, orders of this Court and guidelines established by the United States Trustee.

13. FTI seeks to be compensated on an hourly fee basis, plus reimbursement of actual and necessary expenses incurred by FTI. Actual and necessary expenses would include any reasonable legal fees incurred by FTI related to FTI’s retention and defense of fee applications in these cases, subject to Court approval.

14. The customary hourly rates, subject to periodic adjustments, charged by FTI professionals anticipated to be assigned to this case are as follows:

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United States Per Hour (USD) Senior Managing Directors $895 - 1,195 Directors / Senior Directors / Managing Directors 670 - 880 Consultants/Senior Consultants 355 - 640 Administrative / Paraprofessionals 145 - 275

15. FTI understands that interim and final fee awards are subject to approval by this

Court.

Indemnification

16. In addition to the foregoing, and as a material part of the consideration for the agreement of FTI to furnish services to the Committee pursuant to the terms of this Application,

FTI believes that the following indemnification terms are customary and reasonable for financial advisors in chapter 11 cases:

a. Subject to the provisions of subparagraphs (b) and (c) below, the Debtors are authorized to indemnify, and shall indemnify, FTI for any claims arising from, related to, or in connection with the services to be provided by FTI as specified in the Application, but not for any claim arising from, related to, or in connection with FTI’s post-petition performance of any other services other than those in connection with the engagement, unless such post-petition services and indemnification therefore are approved by this Court. FTI shall not be entitled to indemnification, contribution or reimbursement for services, unless such services and the indemnification, contribution or reimbursement therefore are approved by this Court; and

b. The Debtors shall have no obligation to indemnify FTI, or provide contribution or reimbursement to FTI, for any claim or expense to the extent it is either: (i) judicially determined (the determination having become final and no longer subject to appeal) to have arisen from FTI’s gross negligence, willful misconduct or bad faith; (ii) for a contractual dispute in which the Debtors allege breach of FTI’s contractual obligations, unless this Court determines that indemnification, contribution or reimbursement would be permissible pursuant to In re United Artists Theatre Co.., 315 F.3d 217 (3d Cir. 2003); or (iii) settled prior to a judicial determination as to the exclusions set forth in clauses (i) and (ii) above, but determined by this Court, after notice and a hearing pursuant to subparagraph (c) hereof to be a claim or expense for which FTI should not receive indemnity, contribution or reimbursement; and

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c. If, before the earlier of (i) the entry of an order confirming a chapter 11 plan in the Chapter 11 Cases (that order having become a final order no longer subject to appeal), and (ii) the entry of an order closing the Chapter 11 Cases, FTI believes that it is entitled to the payment of any amounts by the Debtors on account of the Debtors’ indemnification, contribution and/or reimbursement obligations, including, without limitation, the advancement of defense costs, FTI must file an application therefor in this Court, and the Debtors may not pay any such amounts to FTI before the entry of an order by this Court approving the payment. This subparagraph (c) is intended only to specify the period of time under which this Court shall have jurisdiction over any request for fees and expenses by FTI for indemnification, contribution and/or reimbursement, and not a provision limiting the duration of the Debtors’ obligation to indemnify, or make contributions or reimbursements to FTI. All parties in interest shall retain the right to object to any demand by FTI for indemnification, contribution and/or reimburse.

The Committee believes that such indemnification is customary and reasonable for financial advisors in chapter 11 proceedings. See In re Joan & David Halpern, Inc., 248 B.R. 43 (Bankr.

S.D.N.Y. 2000).

No Prior Request 17. No prior Application for the relief requested herein has been made to this or any other Court.

Notice

18. Notice of this Application has been given to (i) Linda J. Casey of the Office of the

United States Trustee for the District of Delaware; (ii) Akin Gump Strauss Hauer & Feld LLP as counsel to the ad hoc group of first lien noteholders; (iii) Milbank LLP as counsel to the ad hoc group of crossover noteholders; (iv) Jones Day as counsel to the ad hoc group of 1.5 lien noteholders; (v) Simpson Thacher & Bartlett LLP as counsel to JPMorgan Chase Bank, N.A. as administrative agent and collateral agent under the Debtors’ prepetition asset-based revolving credit facility; (vi) Simpson Thacher & Bartlett LLP and Landis Rath & Cobb LLP as counsel to the administrative agent and collateral agent under the Debtors’ postpetition financing facility;

(vii) Latham & Watkins, as counsel to the Debtors ; and (viii) all parties having filed requests for

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notice in these chapter 11 cases.

WHEREFORE, the Committee respectfully requests that the Court enter an order, substantially in the form attached hereto as Exhibit 1, authorizing the Committee to employ and retain FTI as financial advisors for the Committee for the purposes set forth above, nunc pro tunc to April 10, 2019, and grant such further relief as is just and proper.

Dated: May 13, 2019 THE OFFICIAL COMMITTEE OF UNSECURED CREDITORS OF Hexion Holdings LLC, et al.,

By: /s/ Thomas Taylor Thomas Taylor, not in his individual capacity, but solely on behalf of the Pension Benefit Guaranty Corporation, in its capacity as Chair of the Official Committee of Unsecured Creditors of Hexion Holdings LLC, et al.

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

) In re: ) Chapter 11 ) HEXION HOLDINGS LLC, et al.,1 ) Case No. 19-10684 (KG) ) Debtors. ) (Jointly Administered) ) ) Hearing Date: June 24, 2019 at 10:00 a.m. (ET) ) Obj. Deadline: May 28, 2019 at 4:00 p.m. (ET)

NOTICE OF APPLICATION PURSUANT TO FED. R. BANKR. P. 2014(a) FOR ORDER UNDER SECTION 1103 OF THE BANKRUPTCY CODE AUTHORIZING THE EMPLOYMENT AND RETENTION OF FTI CONSULTING, INC. AS FINANCIAL ADVISOR TO THE OFFICIAL COMMITTEE OF UNSECURED CREDITORS NUNC PRO TUNC TO APRIL 10, 2019

PLEASE TAKE NOTICE that, on May 13, 2019, the Official Committee of

Unsecured Creditors (the “Committee”) of Hexion Holdings LLC, et al., the above-captioned debtors and debtors-in-possession (collectively, the “Debtors”), filed the attached Application

Pursuant to Fed. R. Bankr. P. 2014(A) for Order Under Section 1103 of the Bankruptcy Code

Authorizing the Employment and Retention of FTI Consulting, Inc. as Financial Advisor to the

Official Committee of Unsecured Creditors Nunc Pro Tunc to April 10, 2019 (the

“Application”) with the United States Bankruptcy Court for the District of Delaware (the

“Court”).

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PLEASE TAKE FURTHER NOTICE that responses or objections, if any, to the Application shall conform with the Bankruptcy Code, the Federal Rules of Bankruptcy

Procedure and the Local Bankruptcy Rules and shall be filed with the Court and be served upon the undersigned so as to be received no later than May 28, 2019 at 4:00 p.m. (ET).

PLEASE TAKE FURTHER NOTICE that if any objections to the Application are filed, a hearing on the Application will be held before the Honorable Kevin Gross, United

States Bankruptcy Judge, at the United States Bankruptcy Court for the District of Delaware, 824

North Market Street, 6th Floor, Courtroom 3, Wilmington, DE 19801, on June 24, 2019 at

10:00 a.m. (ET).

[Remainder of Page Intentionally Left Blank]

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PLEASE TAKE FURTHER NOTICE THAT IF YOU FAIL TO RESPOND IN

ACCORDANCE WITH THIS NOTICE, THE COURT MAY GRANT THE RELIEF

REQUESTED IN THE APPLICATION WITHOUT FURTHER NOTICE OR HEARING.

Dated: May 13, 2019 Wilmington, Delaware BAYARD, P.A.

/s/ Gregory J. Flasser Justin R. Alberto (No. 5126) Erin R. Fay (No. 5268) Gregory J. Flasser (6154) 600 N. King Street, Suite 400 Wilmington, Delaware 19801 Telephone: (302) 655-5000 Facsimile: (302) 658-6395 Email: [email protected] [email protected] [email protected]

-and-

KRAMER LEVIN NAFTALIS & FRANKEL LLP Kenneth H. Eckstein Douglas Mannal Rachael Ringer 1177 Avenue of the Americas New York, New York, 10036 Telephone: (212) 715-9313 Facsimile: (212) 715-8308 Email: [email protected] [email protected] [email protected]

Proposed Co-Counsel for the Official Committee of Unsecured Creditors

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EXHIBIT 1

(Proposed Order)

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re Chapter 11

HEXION HOLDINGS LLC, et al.,1 Case No. 19-10684 (KG) (Jointly Administered) Debtors. Re: D.I. ____

ORDER AUTHORIZING RETENTION OF FTI CONSULTING, INC. AS FINANCIAL ADVISOR FOR THE OFFICIAL COMMITTEE OF UNSECURED CREDITORS

Upon the application (the “Application”) of the Official Committee of Unsecured

Creditors (the “Committee”) of the above-captioned debtors and debtors in possession

(collectively, the “Debtors”), for an order pursuant to section 1103 of chapter 11 of title 11 of the

United States Code (the “Bankruptcy Code”), authorizing them to retain FTI Consulting, Inc., together with its wholly owned subsidiaries (“FTI”) as financial advisor; and upon the

Declaration of Samuel Star in support of the Application; and due and adequate notice of the

Application having been given; and it appearing that no other notice need be given; and it appearing that FTI is not representing any adverse interest in connection with these cases; and it appearing that the relief requested in the Application is in the best interest of the Committee; after due deliberation and sufficient cause appearing therefore, it is hereby

ORDERED that the Application be, and it hereby is, granted; and it is further

ORDERED that the capitalized terms not defined herein shall have the meanings

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ascribed to them in the Application; and it is further

ORDERED that in accordance with section 1103 of the Bankruptcy Code, the

Committee is authorized to employ and retain FTI as of April 10, 2019, as their financial advisor on the terms set forth in the Application; and it is further

ORDERED that FTI shall be compensated in accordance with the procedures set forth in sections 330 and 331 of the Bankruptcy Code and such Bankruptcy Rules as may then be applicable, from time to time, and such procedures as may be fixed by order of this court; and it is further

ORDERED that, FTI is entitled to reimbursement of actual and necessary expenses, including legal fees related to this retention application and future fee applications as approved by the court, provided, however, that FTI shall not seek reimbursement of any fees incurred defending any of FTI’s fee applications in these cases; and it is further

ORDERED that the following indemnification provisions are approved:

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pursuant to subparagraph (c) hereof to be a claim or expense for which FTI should not receive indemnity, contribution or reimbursement; and

ORDERED that this court shall retain jurisdiction with respect to all matters arising or related to the implementation of this order.

Dated: ______, 2019 Wilmington, Delaware

THE HONORABLE KEVIN GROSS UNITED STATES BANKRUPTCY JUDGE

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EXHIBIT 2

(Star Declaration)

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re Chapter 11

HEXION HOLDINGS LLC, et al.,1 Case No. 19-10684 (KG)

Debtors. (Jointly Administered)

DECLARATION IN SUPPORT OF THE APPLICATION FOR AN ORDER AUTHORIZING EMPLOYMENT AND RETENTION OF FTI CONSULTING, INC. AS FINANCIAL ADVISOR FOR THE OFFICIAL COMMITTEE OF UNSECURED CREDITORS

Pursuant to 28 USC Section 1746, Samuel Star declares as follows:

1. I am a Senior Managing Director with FTI Consulting, Inc., together with its wholly owned subsidiaries (“FTI”), an international consulting firm. I submit this Declaration on behalf of FTI (the “Declaration”) in support of the application (the “Application”) of the

Official Committee of Unsecured Creditors (the “Committee”) of Hexion Holdings LLC, et al., the debtors and debtors-in-possession in the above-captioned chapter 11 cases (collectively, the

“Debtors”), for an order authorizing the employment and retention of FTI as financial advisor under the terms and conditions set forth in the Application. Except as otherwise noted2, I have personal knowledge of the matters set forth herein.

Disinterestedness and Eligibility

2. In connection with the preparation of this Declaration, FTI conducted a review of

EAST\166397780.2 Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 3 of 47 its contacts with the Debtors, their affiliates and certain entities holding large claims against or interests in the Debtors that were made reasonably known to FTI. A listing of the parties reviewed is reflected on Exhibit A to this Declaration. FTI’s review, completed under my supervision, consisted of a query of the Exhibit A parties within an internal computer database containing names of individuals and entities that are present or recent former clients of FTI. A listing of such relationships that FTI identified during this process is set forth on Exhibit B to this

Declaration.

3. Based on the results of its review, FTI does not have a relationship with any of the parties on Exhibit A in matters related to these proceedings. FTI has provided and could reasonably expect to continue to provide services unrelated to the Debtors’ cases for the various entities shown on Exhibit B. FTI’s assistance to these parties has been related to providing various financial restructuring, litigation support, technology, strategic communications, and economic consulting services. To the best of my knowledge, FTI does not hold or represent any interest adverse to the estate, nor does FTI’s involvement in these cases compromise its ability to continue such consulting services.

4. Further, as part of its diverse practice, FTI appears in numerous cases, proceedings and transactions that involve many different professionals, including attorneys, accountants and financial consultants, who may represent claimants and parties-in-interest in the

Debtors' cases. Also, FTI has performed in the past, and may perform in the future, advisory consulting services for various attorneys and law firms, and has been represented by several attorneys, law firms and financial institutions, some of whom may be involved in these proceedings.

5. In addition, FTI has in the past, may currently and will likely in the future be working with or against other professionals involved in these cases in matters unrelated to the

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Debtors and these cases. Based on our current knowledge of the professionals involved, and to the best of my knowledge, none of these relationships create interests adverse to the estate, and none are in connection with these cases.

6. Expanding on the open matters involving the Debtors identified on Exhibit B, I note that:

a) Prior to the Petition Date, the Environmental Solutions practice group of the Forensic & Litigation Consulting business segment was retained by a group of over fifty defendants, including one of the Debtors, to develop and mediate the final allocation of environmental clean-up costs in matters unrelated to these Chapter 11 Cases (the “Environmental Solutions Engagement”).

b) Prior to the Petition Date, the Technology Consulting business segment was retained by one of the Debtors to provide digital evidence collection and analysis in multiple employee investigations in matters unrelated to these Chapter 11 Cases (the “Technology Services Engagement”).

c) Prior to the Petition Date, the Technology Consulting business segment was retained by one of the Debtors to provide forensic collection and other eDiscovery services in multiple employee investigations in matters unrelated to these Chapter 11 Cases (the “Technology Consulting Engagement”).

d) Prior to the Petition Date, the Trial Services practice group of the Forensic & Litigation Consulting business segment was retained by a group of plaintiffs in a civil litigation related to environmental clean-up costs in matters unrelated to these Chapter 11 Cases (the “Trial Services Engagement”). Pursuant to the Trial Services Engagement, FTI provides the plaintiffs with graphics and trial technology support services. One of the Debtors is an adverse defendant in the civil litigation.

7. In order to maintain the confidentiality of the client information in connection with FTI’s engagement on behalf of the Committee (the “FTI Committee Engagement”), FTI will protect the client information through the use of its Ethical Wall procedures. In conjunction with the foregoing, FTI has established and will maintain the following internal procedures: (i) each FTI professional on the FTI Committee Engagement (“FTI Committee Professionals”), the

Environmental Solutions Engagement (“FTI Environmental Solutions Professionals”), the

Technology Services Engagement (“FTI Technology Services Professionals”), the Technology

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Consulting Engagement (the “FTI Technology Consulting Professionals”) and the Trial Services

Engagement (the “ FTI Trial Services Professionals”) shall acknowledge in writing that he or she may receive certain nonpublic information and that he or she is aware of the information wall in effect and will follow the information wall procedures therein; (ii) FTI Committee Professionals will not directly or indirectly share any nonpublic information generated by, received from or relating to Committee activities or Committee membership with FTI Environmental Solutions

Professionals, FTI Technology Services Professionals, FTI Technology Consulting

Professionals and FTI Trial Services Professionals, and FTI Environmental Solutions

Professionals, FTI Technology Services Professionals, FTI Technology Consulting

Professionals and FTI Trial Services Professionals will not directly or indirectly share any nonpublic information generated by, received from or relating to the Environmental Solutions

Engagement, the Technology Services Engagement, the Technology Consulting Engagement or the Trial Services Engagement with FTI Committee Professionals, except that a good-faith communication of publicly available information shall not be presumed to be a breach of the obligations of FTI or any FTI Committee Professionals or FTI Environmental Solutions

Professionals, FTI Technology Services Professionals, FTI Technology Consulting

Professionals or FTI Trial Services Professionals under such information wall procedures; (iii)

FTI is setting up electronic internal security walls to ensure that only FTI employees involved directly with or working on the FTI Committee Engagement may have access to the information, databases, e-mails, schedules or any other information relating to that engagement;

(iv) FTI shall periodically monitor, consistent with its ordinary course practice, compliance with these protocols and ethical wall procedures among FTI Committee Professionals, FTI

Environmental Solutions Professionals, FTI Technology Services Professionals, FTI

Technology Consulting Professionals and FTI Trial Services Professionals to ensure that such

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FTI shall immediately disclose to Committee counsel and the United States Trustee any material breaches of the procedures described herein. If FTI ceases to act as advisor to the

Committee, it will continue to follow the procedures set forth above until a plan has been confirmed in the Debtors’ chapter 11 case or the chapter 11 case has been converted or dismissed.

8. FTI is not believed to be a “Creditor” with respect to fees and expenses of any of the Debtors within the meaning of Section 101(10) of the Bankruptcy Code. Further, neither I nor any other member of the FTI engagement team serving this Committee, to the best of my knowledge, is a holder of any outstanding debt instruments or shares of the Debtors’ stock.

9. As such, to the best of my knowledge, FTI does not hold or represent any interest adverse to the estate, and therefore believes it is eligible to represent the Committee under

Section 1103(b) of the Bankruptcy Code.

10. It is FTI’s policy and intent to update and expand its ongoing relationship search for additional parties in interest in an expedient manner. If any new material relevant facts or relationships are discovered or arise, FTI will promptly file a Bankruptcy Rule 2014(a)

Supplemental Declaration.

Scope of Services

11. FTI will provide such financial advisory services to the Committee and its legal advisor as they deem appropriate and feasible in order to advise the Committee in the course of these chapter 11 cases, including but not limited to the following:

 Assistance in the preparation of analyses required to assess any proposed Debtor-In- Possession (“DIP”) financing or use of cash collateral;

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 Assistance with the assessment and monitoring of the Debtors’ short term cash flow, liquidity, and operating results;

 Assistance with the review of the Debtors’ proposed key employee retention and other employee benefit programs;

 Assistance with the review of the Debtors’ analysis of core business assets and the potential disposition or liquidation of non-core assets;

 Assistance in the review of the claims reconciliation and estimation process;

 Assistance in the review and/or preparation of information and analysis necessary for the confirmation of a plan and related disclosure statement in these chapter 11 proceedings;

 Assistance in the evaluation and analysis of avoidance actions, including fraudulent conveyances and preferential transfers;

Professional Compensation

12. Subject to Court approval and in accordance with the applicable provisions of the

Bankruptcy Code, the Bankruptcy Rules, applicable U.S. Trustee guidelines and local rules, FTI will seek payment for compensation on an hourly basis, plus reimbursement of actual and

EAST\166397780.2 6 Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 8 of 47 necessary expenses incurred by FTI, including legal fees related to this retention application and future fee applications as approved by the court. FTI's customary hourly rates as charged in bankruptcy and non-bankruptcy matters of this type by the professionals assigned to this engagement are as follows:

These hourly rates are adjusted periodically.

13. In addition to the foregoing, and as a material part of the consideration for the agreement of FTI to furnish services to the Committee pursuant to the terms of this Application,

FTI believes that the following indemnification terms are customary and reasonable for financial advisors in chapter 11 cases:

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14. According to FTI’s books and records, within the 90 days preceding the Petition

Date, FTI received payment from the Debtors in the amount of $142,010.12. FTI has informed the Committee that to the extent any money is owed to FTI by the Debtors on account of prepetition fees or expenses in matters involving the Debtors but unrelated to these Chapter 11

Cases, FTI will waive such amounts.

15. To the best of my knowledge, a) no commitments have been made or received by

FTI with respect to compensation or payment in connection with these cases other than in accordance with the provisions of the Bankruptcy Code and b) FTI has no agreement with any other entity to share with such entity any compensation received by FTI in connection with these chapter 11 cases.

I declare under penalty of perjury that the foregoing is true and correct

Executed this 13th day of May 2019.

/s/ Samuel Star______Samuel Star

EAST\166397780.2 8 Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 10 of 47

EXHIBIT A

Listing of Parties-in-Interest Reviewed for Current and Recent Former Relationships

EAST\166397780.2 Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 11 of 47

Exhibit A

Parties in Interest List

(a) Debtors, Subsidiaries and Affiliated Entities

Hexion Holdings Hexion International Borden Chemical Foundry Hexion Investments Cuban-American Mercantile Hexion Inc. Corporation Hexion Nimbus Asset Holdings Hexion 2 U.S. Finance Corp. Hexion Nimbus Hexion CI Holding Hexion Nova Scotia Finance Company (China) Lawter International Hexion Deer Park NL Coop Holdings Hexion HSM Holdings North American Sugar Industries Hexion LLC The West India Company

(b) Non-Debtor Entities

Borden Chemical Finance Limited Limited Hexion IAR Holdings (HK) Limited Borden Chemical Holdings Hexion Industria e Comercio de (Panama) Epoxi Borden Chemical Resinas, Hexion International Coöperatief Panama Hexion International Holdings Borden Chemical UK Limited Hexion Italia Borden International Holdings Hexion Korea Company Limited Limited Hexion Leuna & Co Kg Borden Luxembourg S.a r.l. Hexion Management (Shanghai) Combined Composite Co. Technologies Limited Hexion Moerdijk Lease Danlinvest Holdings Hexion New Materials (Shanghai) Dubai Rep Office of Hexion Co. Hexion (Caojing) Limited Hexion Ontario Hexion (N.Z.) Limited Hexion Oy Hexion Australia Finance Hexion Pernis Lease Hexion Australia General Hexion Pty Partner Hexion Quimica do Brasil Hexion Hexion Quimica Hexion Canada Inc Hexion Quimica [Colombia Hexion Chemicals India Branch] Private Limited Hexion Quimica Uruguay Hexion Europe Hexion Research Belgium Hexion Germany Hexion SARL Hexion Hexion Shanxi Holdings Limited Hexion Holding Hexion Shchekinoazot OOO Hexion Holding Germany Hexion Singapore Pte. Hexion Holdings (China) Hexion Specialty Chemicals Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 12 of 47

Barbastro Hexion VAD Hexion Specialty Chemicals InfraTec Duisburg Iberica Momentive Union Specialty Hexion Specialty Chemicals Chemicals Limited Hexion Stanlow Limited PT Hexion Lestari Nusantara Hexion Stuttgart Quimica Borden Argentina Hexion Technology (Shanghai) Resolution Research Nederland Co. Schekinoazot (Russia Rep Office) Hexion UK Holding Limited Singapore (Japan Branch Office) Hexion UK Limited Singapore (Taiwan Rep Office) Hexion UK Limited, Dutch Tianjin Hexion Specialty Chemicals Branch Co. Hexion UV Coatings Zhenjiang Momentive Union (Shanghai) Limited Specialty Chemicals (c) Affiliates and JVs Azucar Holdings Liimaniemen Sahkoliittyma Borden Holdings MicroBlend Colombia Hexion Australia Limited Momentive UV Coatings (Shanghai) Partnership Co. Hexion Australia Sanwei Hexion Company Limited Hexion Brazil Coöperatief Servicios Factoria Barbastro Hexion Shchekinoazot Holding

(d) Current & Former Directors and Officers George Ferry Knight III Samuel Feinstein Mark D. Bidstrup Scott M. Kleinman Douglas A. Johns William Joyce Craig A. Rogerson Lee C. Stewart Joseph P. Bevilaqua John P. Auletto Geoffrey A. Manna Paul Barletta Marvin O. Schlanger Matthew Sokol Robert Kalsow-Ramos Nathan E. Fisher

(e) Major Equity Holders AIF Hexion Holdings II Jonathan D. Rich AIF Hexion Holdings Joseph P. Bevilaqua AP Momentive Holdings Kevin W. McGuire Apollo Investment Fund VI Marvin O. Schlanger ASF Radio Nathan E. Fisher Craig A. Rogerson Robert Kalsow-Ramos Craig O. Morrison Samuel Feinstein Douglas A. Johns Scott M. Kleinman Geoffrey A. Manna William H. Joyce George F. Knight

(f) Trustees & Agents JPMorgan Chase Bank Wilmington Trust Company JPMorgan Europe Limited Wilmington Trust, National Association Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 13 of 47

(g) Insurers and Beneficiaries of any Guarantees or Performance Bonds ACE American Ins. Co. (Chubb) Indian Harbor Insurance Company ACE American Insurance Company Landmark American Insurance Company Affiliated FM Global Ins. Co. Lexington Insurance AIG Aviation (Commerce & Industry) Lloyds AIRCO Magna Carta AIU WorldRisk (Ins. Co. of the State of PA) National Union Fire Ins. Co. of Pittsburgh Aon Premium Finance LLC Navigators Ins. Co. Aon Risk Services Northeast Inc Navigators Insurance Company Arch Bermuda QBE Insurance Corporation Argo UK Self-insured Axis Ins. Co. Scor Axis Insurance Co. Scor Channel Beazley Insurance Co. StarrTech/ACE Chubb XL Chubb (Bda) XL Catlin/Apollo/Chaucer CV Starr XL Specialty Ins. Co. CV Starr (Bda) Zurich American Insurance Co. Everest (London) Zurich American Insurance Company Federal Ins. Co. Zurich American Insurance Company Self- Freedom Specialty (Nationwide) Insured Illinois National Insurance Co

(h) Landlords 180 East Broad LLC Leveque Tower Master Tenant Caddo-Bossier Parishes Port Commission Lvp 100 James CBC Holdings Meidinger Building Owner Covestro Monsanto Co Expedient Communications LLC New Park Row Center Continental Broadband Pennsylvania LLC Norfolk Southern Corp Continental Broadband Pennsylvania Shell Chemical Flournoy-Calhoun Realtors Tait Radio Communications Island Park Development

(i) Current and Former Bondholders Aberdeen Standard Investments (U.S.) Beach Point Capital Management Aegon USA Investment Management Benefit Street Partners AllianceBernstein (U.S.) BlackRock Advisors Altrius Capital Management Blackstone Group American Century Investment Management BMO Asset Management Amundi Pioneer Asset Management BNY Mellon Asset Management North Arrowgrass Capital Partners (U.S.) America Corp. Avenue Capital Management II Boothbay Fund Management Bank of America Merrill Lynch Proprietary Brigade Capital Management Trading California State Teachers Retirement System Bank of Montreal Capital Research & Management Company Barclays Capital U.S Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 14 of 47

Cedarview Capital Management PFA Asset Management Citigroup Global Markets PGGM Vermogensbeheer Clark Capital Management Group PGIM Clearstream Bank Phoenix Investment Adviser CQS (UK) PIMCO - Pacific Investment Management Credit Suisse Securities (USA) Company Croatian Fraternal Union of America PineBridge Investments Cyrus Capital Partners (U.S.) PPM America Davidson Kempner Capital Management Principal Global Investors DBX Advisors Protective Life Corporation (Asset DoubleLine Capital Management) DWS Investment Management Americas RBC Capital Markets Eaton Vance Management RBC Dominion Securities ED&F Man Capital Markets Ryan Labs Asset Management Elliott Management Corporation SEB Investment Management Euroclear Bank Semper Capital Management Federated Investment Management Company SG Americas Securities Fidelity Management & Research Company Silver Rock Financial First Trust Advisors Sound Point Capital Management Garland Business Corporation South Dakota Investment Council Geode Capital Management Southern Financial Life Insurance Company Global Credit Advisers Southpaw Asset Management GoldenTree Asset Management (U.S.) State Street Global Advisors Goldman Sachs Asset Management (U.S.) Thrivent Asset Management GSO / Blackstone Debt Funds Management UBS Asset Management (Americas) Hotchkis and Wiley Capital Management UBS Securities (U.S.) HSBC Securities (USA) USAA Asset Management Company Invesco Advisers Voya Investment Management J.P. Morgan Investment Management Water Island Capital J.P. Morgan Securities Wells Capital Management Kingdon Capital Management Wells Fargo Securities KLS Diversified Asset Management Williamson Interests Latigo Partners Wolverine Asset Management Loomis Sayles & Company York Capital Management Global Advisors MAK Capital One Management (U.S.) Morgan Stanley Investment Management National Farm Life Insurance Company Nestor Investment Management Newfleet Asset Management NNIP Advisors Nomura Corporate Research and Asset Nomura Securities International Northern Trust Investments Nuveen Asset Management O'Brien-Staley Partners OppenheimerFunds, Inc P. Schoenfeld Asset Management Pacific Income Advisers Pacific Life Fund Advisors Peritus I Asset Management Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 15 of 47

(j) Current and Former ABL Lenders Bank of America Goldman Sachs Bank USA Citibank JPMorgan Chase Bank Citizens Bank of Pennsylvania Siemens Financial Services Credit Suisse AG, Cayman Islands Branch Wells Fargo Bank, National Association Deutsche Bank AG New York Branch (k) Litigants Edgar A. Aaron Certice Corley, Jr. Albert T. Abadie Patrick A. Cote Lucien Abba James Courville Willard Abbott Nelcome J. Courville C. Edward Abreo Lennie Couvillion Winston A. Achee Curtis W. Daniels Milburn Achord Marvin L. Davis Roger D. Acosta, Sr. Jerry W. DeGraw Quincy L. Adams Jr. Donald Dieterich Ulysses Albritton Emerson W. Dougherty Earl Allert, Sr. Hershal Durand Alva W. Anding, Jr. Scott H. Dyess Daniel R. Annison Dolores Easley Wayne R. Archer Sharon Davis Everlena C. Armstead Faulk Willie Finister Boyd Y. Ashford Ettie Franks Henry Avara Carl C. Fultz, Jr. Ivy Babin, Sr. Salvadore M. Genusa Danny K. Bailey Jessie Gilbert Otis M. Baker, Sr. Russell K. Graham Edward F. Bannon Theodore Graham Robert H. Barker, Sr. Mary Lee Granade Gary Batiste Carl Grotton Jocelyn Bell Manetta Guidry Curvin J. Berthelot Margie Bloune Guy Dudley J. Berthelot Charles E. Harris Charles P. Bilquist Charles L. Harris Don J. Boe Ernest Hart James E. Boyette N.E. Hatchell Garvice E. Branch Ronald Hawkins Larry Bill Brewer Paul Hernandez Dale J. Brignac Carl Herring Charles R. Brister Warren D. Hotard Earl Brown Ellie Lee Hubbs Bryce Brunett Iola David Huffstetler Joseph A. Bryson Jr. Ray V. James Johnny Ray Burton Charles H. Johnson Whitney G. Carmon Memphis Johnson Charles C. Casanova Nathan Johnson Russell J. Cavalier Clifton Joseph Robert L. Cook, Sr. Emerson D. Kelley, Sr. Beverly L. Cooper Jewel C. Kelley, Sr. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 16 of 47

Person L. Kelson, Sr. John McLavy Connie Lamons Nancy L. Wilcox\ Sheila Lewis Jane Schwartz Ruby H. Loflin Edward M. Sullivan and Veronica Sullivan Andre Lomas Susi Lawrence Edgar Martin Richard P. Wald Melvin Martin Gary E. Waldheim Myer Jerome Martin David L. Willemssen Whitney Maurice Gay L. Henderson Irma McAllister Robert Arseneau, Jr. Calvin McKenzie Valerie Austin Paul Dean McPherson Nicole Baxter Harold S. McQueen, Jr. Louise Beecham Penny M. Mejido Curtis D Benjamin James R. Mire Mary Bentley Lydia H. Moreau Geraldine Nixon Alfred Morgan Tamara Blum and Alan Bennett Vivian Nichols Terry Bodiford and Carolyn Bodiford James E. Noble Geraldine Bourgeois James Oliver Robert D. Bowman William Mack Ory Connie Melvin Charles David Oswald, Sr. Sandra K. Brown William D. Perkins Larry C. Brown and Shirlene Brown Lula Dixon Picard Barbara J. Bryan Anthony J. Politz Traci Phillips Johnnie C. Prestridge, Jr. Judite Chagas Kathy Ramirez Michelle Chapman Ida B. Randall Phyllis Coatney Arthur R. Reinninger Soldoina Crespo Robert L. Richard Mary Hutchinson Cribb Richard L. Ridings, Sr. Duamel Vellon Fredrick L. Roberts Sammy Davis Marvin L. Roy Laura De La Cruz Herbert J. Schneider, Sr. Ryan, Robin, and Dusty Decker Johnny Shaffett Daniel Deneen Ralph V. Sibley Richard Dore Herman Simon Ruth Durrett Dorothy Smith Cynthia Eagle Henry Spann Eric Hansen Charles Steib Jack English Walton L. Stevens, Sr. Michael Eskut Reggie Harvey Sullivan, Jr. Jerry Evans Joseph Thibodeaux Michael Farrell Thurmond U. Thompson, Jr. Linda Joseph Jesse Ray Watts Nora Adele Bruce Weaver Jr. Ferrell and Roy Ferrell Inez S. Woo Rina Ferrera-Reid Guss Young Edward T Finazzo John Brandt & Bonnie Brandt Johnnie and Phyllis Findley Robert Fahlbeck and Susan Fahlbeck Michael Fleming Mazzoli Anthony Pamela P. Fode Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 17 of 47

Joseph W. Foys and Gladys Foy Val D and Carol S. Manning Kathleen and Robert Garrison Janis Manns Gladys J. Garrison et al Valli Mark Stanley Geisler Bethany Diffenderfer Billy Godfrey Mary Lou Mauney Salvador S. Gonzalez Willie F. McCain Tina C. Graham Lauren M Smith Dale W. Greer Cathy Metcalf Charles and Myra Hammonds Cathy A. Miller Linda Waterrose Barbara Anderson Barbara Harames Pauline Moses Donald and Clara Harkreader Gloria and Dan Moyle Bonnie Harris Thomas and Michael Mulcahey William Harris, Jr. Samuel Murphy and Cindy Murphy Victoria Dunkeson David D. Nash Frances and Steven Hearn Emma R. Nelson Jacquie Hebert Sylvia Mari Lewis Alfred James Summers Mary Mason Charles Hester Ernest and Judith Nott Janice Hickman and Walter Hickman Ashley E. O'Reilly Douglas Curry, Jr. Maria Del Refugio John Hollingshead Ortiz and Laura Gonzalez Terri M. Deneen Marcia Cremeans Charles R Hope Tony Park Arra Jackson Fred Pope Peter Jacoby and Jean Jacoby Tommy L. Perkins Sheryl Johnston David Perry Clifton Johnson and Edna Johnson Ronald Pflueger Toni R Code-Jones Carole D. Christensen Cecelia and Thomas Jones Saundra Poe Dorothy Kappers Thomas Pry Dennis Kastner Robert and Patsy Pullium Jared S. Kavolchyck Doris Reams Joanne Kelsch Linda Medlen Ferdinand Kirshberger and Marilyn David and Nancy Roach Kirshberber Willie Lockhart John and Sheila Kraus Addy Rogers William Kreuger Ruth Rutten et al William R. Laas Carl Saban Thelma Robinson-Lane June Sabat Candace LaPlante Georgia Sammons William E. Levert Wendy Williamson Penny D. Greene Jo Scaggs Ernie L. Lewis Kenneth and Laurie Seager Brenda and McGhee Lewis Louis A. and Marilyn J. Serapiglia Wendy Liedtke Debra Johnson Jane Lindstrom Kennrth Slover Arlene Linstrom Betty Smith Rebecca Lopez Carol Soltys et al Bobbie Bishop Dirk D. Spence Yvonne Mallett Robert Hicks Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 18 of 47

Cheryl Stroh Capital Resins Corporation Robert Suter MultiCoat Corporation Dianne Sydney P.T. Hutchins Company Carol and Richard Taggart Angeles Chemical Company Judy Thomas Omega Chemical PRP Group Patricia Stitcher Occidental Chemical Corporation Vickie Trammell 21st Century Fox America Beverly Ann Troxler E. Jane Price, Individually and as Executrix of Dixion David Vassar et al the Estate of Robert G. Price v. Sistersville Beverly Veley Tank Works, Inc., et al Ruby Crayton-Washington, et al Estate of Robert G. Price Velvet Hinson Sistersville Tank Works Douglas Weaver PVS Chloralkali Lazelle Weda Trinity Industries Leasing Company Michael Whitman Kenneth Vian v. Plastic Engineering Company, Julian Williams et al Patricia J. Wood Plastic Engineering Company Angela Woodcock Robert L. Huval v. 3M Company, et al William S. Fox 3M Company Betty Smith Shannon Franco Gary W. and Janet R. Stimson Cornet Industries, Inc. Donald Ponder Onodo Chemical Industry Co Billy Cox Mitsui & Co Ltd, Mitsui & Co USA DSM Desotech Borden Co, Borden Chemical Shelia D. Keenum, Individually and as Florida Crushed Stone Co. Personal Representative of the Estate of Amy Grandberry - EEOC Wendell J Keenum v. E.I. du Pont de Nemours Ms. Aliesa Washington v. Hexion City of and Company, et al Columbus Estate of Wendell J Keenum City of Columbus Tomahawk Product Contamination Claim Momentive Specialty Chemicals Mektech Composites

(l) Professionals Akin Gump Strauss Hauer & Feld Moelis & Company AlixPartners Paul, Weiss, Rifkind, Wharton & Garrison Ernst & Young PricewaterhouseCoopers Evercore Group Richard case Houlihan Lokey Reed Smith LLP Jones Day Young Conaway Stargatt & Taylor, LLP Latham & Watkins Arnold & Porter Kaye Scholer, LLP Milbank (m) Customers 3M Company Armstrong Flooring Aeris Ind. E Com. De Equip. Ashland Specialty Ingredients Ahlstrom Engine Filtration Axalta Coating Systems Akzo Nobel BAE Systems Allnex USA Baker Petrolite Arauco North America Barton Solvents Arkema Grand Rapids BASF Corporation Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 19 of 47

Bemis Mfg Co Monsanto Company Boise Cascade Corp Munzing North America Boise Cascade Wood Products Murphy EWD Borchers Americas Murphy Plywood Brenntag Great Lakes New England Resins & Pigments Brenntag Latin America Nexeo Solutions C T A Acousticsorporated Nitto Carboline Company Norbord Georgia CCC Chemical Distribution Norbord Minnesota Certainteed Corporation Norbord Mississippi CF Industries Norbord Texas (Jefferson) CF Industries Nitrogen Norbord Texas Nacogdoches Clariant Corp North American Composites Corrigan Osb Oasis Well Services Countertops Owens Corning Sales Covestro Pacific Woodtech Cytec Engineered Materials Peninsula Polymers Del-Tin Fiber Plastics Engineering Co Durconorporated Potlatch Corporation Elantas PDG PPG Industries De Mexico Emerald Forest Products PPG Industries Federal Mogul Quietflex Manufacturing Fiberspar Line Pipe Roseburg Forest Products Fiberteq Sabic Innovative Plastics Formica Corporation Saint Gobain Adfors America GAF Materials Corporation Schlumberger Technology Corp Georgia Pacific Wood Products Sea-Land Chemical Georgia-Pacific Panel Products Sherwin-Williams Company HA International, SI Group Hardel Mutual Plywood Corp Solvay Speciality Polymers USA Havco Wood Product Stonhard Co Hempel USA Suddekor Henkel Surface Technologies Swiss Krono SC Hi-Crush LMS Tamko Building Products Huber Engineered Woods TCR Industries Hunt Forest Products Tessenderlo Kerley Huntsman Advanced Materials Timber Products Company Huntsman Petrochemical Corporation TPI Iowa Ineos Melamines TPI Mexico Ineos Phenol UGN. Interplastic Corporation Unilin Flooring NC Johns Manville International UOP Lld C/O Honeywell Int'l Kao Specialties Americas Valspar Corporation Liberty Oilfield Services Vertellus Ag & Nutrition Spec Louisiana Pacific Corporation Walsh & Associates. Mapei Canada Plant Weyerhaeuser NR Company Marshfield Door Systems Willamette Valley Company Martco Partnership Wilsonart Matteson Ridolfi Winston Plywood & Veneer Molded Fiberglass Xa Direct Dba Hexion Select Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 20 of 47

(n) Largest Unsecured Vendors 180 East Broad Ineos Oxide Accenture Ineos Us Intermediate Finance Advansix Ingevity Corp Aetna Invista Agrium US JBS Usa Food Co Air Liquide Large Industries US JM Catalysts PCT Altivia Petrochemicals JP Morgan Chase Bank American Railcar Leasing KA Steel Chemicals Angus Chemical Co Kirby Inland Marine Anhui Xinyuan Chemical Co Koch Fertilizer, Apollo Management Co Koch Nitrogen International Arnette Polymers Kraton Corp Axiall Livingston International Bank of America Medco Health Solutions BASF Corp Methanex Corp BDP International Methanex Methanol Co Blue Cube Operations Microsoft Corp BNSF Railway Company Mitsubishi Gas Chemical America Brenntag Great Lakes Mitsubishi International Corp Cass Information Systems National Container Group Cass Logistics Nexeo Solutions CF Industries Sales Occidental Chemical CHS OCI International Cigna Healthcare OCI Melamine Americas Comdata PCS Sales (USA) Cornerstone Chemical Co PricewaterhouseCoopers Coronet Industries Procter & Gamble Chemicals Covestro Quality Carriers CPJ Technologies Rohm And Haas Chemicals Dana Transport Ryan DHL Supply Chain Sabic Americas Dow Chemical USA Sap America Dystar Schuetz Container Systems Efeso Consulting Sequential Pacific Biodiesel Elwood Staffing Services Shell Chemical Emerald Performance Materials Sherman Brothers Heavy Trucking Ernst & Young Southern Chemical Co Exxon Mobil Chemical Co Sumitomo Corp Of Americas Exxonmobil Oil Corp Sun Chemical Corp Fidelity Tosoh Specialty Chemicals USA Foremark Performance Chemicals Trammo Franklin International Turner Industries Group Greif U S Customs & Border Protection HA International Union Pacific Railroad Harborchem Union Tank Car Co Hollyfrontier Refining & Marketing Univar USA HSA Bank Universal Plant Services Huntsman Petrochemical Vaquero Pipeline Co IFC North America Wanhua Chemical (America) Co Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 21 of 47

Waxian International Yara North America Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 22 of 47

(o) United States Bankruptcy Judges in the District of Delaware Chief Judge Brendan L. Shannon Judge Kevin J. Carey Judge Christopher S. Sontchi Judge Laurie Selber Silverstein Judge Kevin Gross Judge Mary F. Walrath

(p) United States Trustees for the District of Delaware Benjamin Hackman Juliet Sarkessian Byra Keilson Karen Starr Christine Green Lauren Attix David Buchbinder Linda Casey Diane Giordano Linda Richendorfer Dion Wynn Michael Panacio Edith A. Serrano Michael West Hannah McCollum Ramona Vinson Holly Dice Richard Schepacarter Jaclyn Weissgerber Shakima L. Dortch James R. O'Malley T. Patrick Tinker Jane Leamy Timothy J. Fox, Jr. Jeffrey Heck (q) Utilities Abilene Environmental Landfill City Of La Grande-Utility Dis Acension Water Company City Of Lakeland Advanced Disposal Services Solid City Of Morganton Air Liquide Large Industries US City Of Portland Alabama Power Co City Of Shreveport Alliant Energy WPL City Of Springfield Allied Waste Services Clean Harbors Disposal Services Allstream Clean Harbors Environmental Svc Asaz Clean Harbors Environmental Svcs AT&T Columbus County Public Utilities AT&T Mobility Columbus Water Works AT&T Teleconference Services Comed Avista Commercial Energy Of Montana B And H Environmental Complete Environmental & Rabon Bfi Blue Ridge Landfill Consolidated Communications Holding Blackfoot Telephone Co Constellation Newenergy Gas DV Casella Waste System Constellation Newenergy Cass Information Systems Covanta Environmental Solutions Centerpoint Energy Covestro Centerpoint Energy Services Cumberland Septic Service Centurylink Demopolis Water Wks & Sewer BD Champion Energy Services Department Of Public Utilities City Of Alexandria Duke Energy Progress City Of Batesville Easylink Services Corporation City Of Brady Eatel City Of Cleburne Entergy City Of Diboll Entergy Arkansas City Of High Point Entergy Gulf States LA City Of Island City Fayetteville Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 23 of 47

FPL Energy Services Reliant Dept 0954 Frontier Republic Services Georgia Power BFI Colonial Granite Telecommunications Republic Services Trash Green Mountain Energy Safety Kleen Systems GTT Communications Sheboygan Water Utility Gulf Gas Utilities Company South Arkansas Recycling Gulf West Landfill TX South Jersey Energy Co Heritage Propane Southern Logistics & Environmental Hope Water & Light Southwestern Electric Power Hotchkiss Disposal Services Springfield Utility Board Hughes Network Systems Sprint IGI Resources Tait Radio Communications Ind Co Cable TV Teco Peoples Gas Industrial Disposal Co Texican Natural Gas Co Ipass Time Warner Cable IWS Gas And Supply Of Texas Town Of Moreau Knox Waste Service Twin Eagle Resource Mgmt Lakeland Electric United Cooperative SVC Lamp Environmental Industries Us Water Services Level 3 Communications Utility Holdings LGE Valley Landfills Liberty Utilities Georgia Velocity, The Greatest Phone Co Eve Lonestar Ecology Verizon Louisville Water Co Verizon Communications India PVT Mccarty Road Landfill Texas Verizon Wireless Metro Lift Propane Village Of Bedford Park Monsanto Co Waste Industries Mountain West Coop Fuel Waste Management National Fuel Waste Management. Of Florida National Grid Waste Management Magnolia Landfill New Park Row Center Waste Management Of Fayetteville Nexeo Solutions Waste Management Of New Orleans Nicor Gas Waste Management Of Wisconsin North State Communicatio Rabon Waste-Pro & Accu Shred Northern Energy Wastewater Treatment Systems Northwestern Energy WC Of Louisiana NW Natural WCAWaste Corp Oregon Trail Electric Coop WCI Sanipac PGE West Penn Power Piedmont Natural Gas West Texas Drum Co Piney Woods Sanitation Westlake Vinyls Company Pinnacle Propane Windstream Communications Public Works Commission Wisconsin Public Service Public Works Commission Of The City Of WTG Gas Marketing Fayetteville

(r) Ordinary Course Professionals Anderson & Kreiger Barnes & Thornburg Arnold & Porter Bingham Greenebaum Doll Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 24 of 47

Bowles Rice Kilpatrick Townsend & Stockton Bradley Murchison Kelly & Shea KPMG Advisory Brown & James Pc KPMG Calfee Halter & Griswold Kutak Rock CMBG3 Law Marvin F Poer & Co Collins Einhorn Farrell & Ulanoff McGuirewoods Computer Packages. Mcneer, Highland, Mcmunn Connell Foley & Geiser Morgan, Lewis & Bockius Dannemann Siemsen Bigler & Ipanema Norton Rose Fulbright Deloitte Tax O'Melveny & Myers Ducharme McMillen & Associates Porter & Hedges Fish & Richardson Pc Reilly Janiczek Mcdevitt Henrich Fisher & Phillips Ryan GBQ Partners Schenck Price Smith & King Gordon & Rees Seyfarth Shaw Hanson Bridgett Marcus Squire Patton Boggs (US) Harris Beach Stikeman Elliott Hollingsworth Wilson Williams Law Husch Blackwell Winstead Kazmarek Mowrey Cloud Laseter Zuckerman Spaeder Taylor & Evans

(s) Banks Bank of America PNC Bank Citibank

(t) Government Authorities Alabama Department of Revenue Administration Alabama Secretary of State, Corporation California Dept of Toxic Substances Division California Franchise Tax Board Alabama Tax Trust Acct California Secretary Of State Amador County Tax Collector California State Water Resources Control Arizona Corporation Commission, Corporation Board Division Carrollton - Farmers Branch I.S.D. Arizona Department Of Revenue City Of Alexandria Arkansas Department Of Finance & City Of Baytown Administration City Of Deer Park Arkansas Secretary Of State, Business City Of Houston Department City Of Morganton Ascension Parish Sales And Use Tax Authority City Of Portland Bexar County Tax Assessor-Collector City Of Sheboygan Borough Of Middlesex Colorado Department Of Revenue Brewster County Tax Office Colorado Secretary Of State Burke County Tax Collector Columbus County Tax Collector Caddo Parish Sheriff's Office Tax Department Columbus Income Tax Division Caddo Shreveport Sales & Use Tax Columbus Treasurer’s Office Commission Comptroller Of Maryland California Board of Equalization Connecticut Commissioner Of Revenue California Department Of Tax And Fee Services Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 25 of 47

Connecticut Secretary Of State, Commercial Department Recording Division Jefferson County Sheriff's Office Corporation Income Tax Section Jeffrey F. Wiley, Sheriff & Tax Collector Corporation Tax Return Processing John R. Ames, CTA Cumberland County Tax Collector Johnson County Tax Assessor-Collector Cynthia Bardin Tax Collector Kansas Corporate Tax Delaware Division Of Revenue Kansas Department Of Revenue Delaware Secretary Of State, Division Of Kansas Secretary Of State Corporations Kentucky Department Of Revenue Denise Hutter, Tax Assessor/Collector Kentucky Secretary Of State Des Moines Dept of Natural Resources Lane County Tax Collector Director US Patent And Trademark Louisiana Department Of Revenue District Of Columbia Department Of Consumer Louisiana Sales And Use Tax Department And Regulatory Affairs, Business and Louisiana Secretary Of State, Commercial And Regulatory Affairs, Business and Division, Corporations Section Professional Licensing Administration, Louisville Metro Revenue Commission Corporations Division Lubbock Central Appraisal District Environmental Protection Agency Maine Revenue Services Federal Communications Commission Maine Secretary Of State, Bureau Of Florida Department of Environmental Corporations, Elections And Commissions Protection Maine State Treasurer Florida Department Of Revenue Marengo County Florida Department Of State, Division Of Maryland State Department Of Assessments Corporations And Taxation Fort Bend County Tax Assessor-Collector Massachusetts Department Of Revenue Galena Park ISD Tax Assessor-Collector Massachusetts Secretary Of The GCCISD Tax Services Commonwealth Georgia Department Of Revenue McCulloch County Appr. District Georgia Environmental Protection Division Michigan Corporations, Securities & Georgia Finance Department Commercial Licensing Division Georgia Secretary Of State, Corporations Michigan Department Of Treasury Division Minnesota Department Of Revenue Guilford County Tax Department Minnesota Revenue Harris Co Improv Dist 4 Minnesota Secretary Of State, Business Harris County Tax Assessor-Collector Services Office Hempstead County Collector Mississippi Department Of Revenue Idaho Secretary Of State, Business Entities Mississippi Secretary Of State, Business Idaho State Tax Commission Services Division Illinois Department Of Business Services Missoula County Clerk & Treasurer Illinois Department Of Revenue Missouri Department Of Revenue Illinois Environmental Protection Agency Missouri Secretary Of State, Business Services Illinois Secretary Of State, Department Of Department Business Services Montana Department Of Revenue Independence County Collector Montana Secretary Of State Indiana Department Of Environmental Moreau Receiver Of Taxes Management Muscogee County Tax Commissioner Indiana Department Of Revenue Nebraska Business Services Division Indiana Secretary Of State, Business Services Nebraska Department Of Revenue Division Nevada Department Of Taxation Iowa Income Tax Document Processing New Hampshire Department Of Environmental Iowa Secretary Of State, Corporations Services Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 26 of 47

New Hampshire Secretary Of State, Pension Benefit Guaranty Corporation Corporation Division Polk County Tax Collector New Jersey Department Of Environmental Rapides Parish Sheriff's Office Protection Rhode Island Secretary Of State, Corporations New Jersey Department Of The Treasury, Division Division Of Revenue, Business Services Rosalie Bishop, Tax Collector Bureau Sacramento Department Of Pesticide New Jersey Division Of Taxation Regulation New Jersey Sales & Use Tax Sacramento State Water Resources Control New Mexico Secretary Of State, Corporations Board Bureau SC Department Of Revenue New Mexico Taxation And Revenue Sheboygan County Treasurer Department South Carolina Department Of Health And New York Department Of Environmental Environmental Control Conservation South Carolina Department Of Revenue New York Department Of State, Division Of South Carolina Secretary Of State, Division Of Corporations, State Records And Uniform Corporations Commercial Code South Dakota Department Of Revenue New York State Canal Corp. South Dakota Secretary Of State New York State Department Of Health St Charles Parish Tax Collector New York State Department Of Labor St. Johns County New York State Department Of Transportation St. Louis County Auditor New York State Sales Tax State of Michigan NH DRA State of Ohio BMV NM Taxation And Revenue Department State Of Rhode Island North Carolina Department Of Revenue State Of Rhode Island And Providence North Carolina Secretary Of State, Plantations Corporations Division State Of West Virginia North Dakota Office Of State Tax Tax Assessor-Collector Commissioner Tax Collector, Multnomah County North Dakota Secretary Of State, Business Tax Office Angelina County Information/Registration Division Tennessee Department Of Revenue NYS Corporation Tax Tennessee Department Of State, Division Of NYSDEC Business Services Office Of State Tax Commissioner Texas Commission On Environmental Quality Ohio Department Of Health Texas Comptroller Of Public Accounts Ohio Department Of Taxation Texas Department Of Health (Texas State Ohio Environmental Protection Agency Health Services Board) Ohio Regional Income Tax Agency Texas Secretary Of State, Statutory Filings Ohio Secretary Of State Division, Corporations Section Ohio Treasurer Of State Texas State Comptroller Oklahoma County Treasurer Treasurer, State of Ohio Oklahoma Franchise Tax U.S. Patent & Trademark Office Oklahoma Tax Commission Union County Assessor/Tax Collector Oregon Department Of Revenue United States Internal Revenue Service Oregon Secretary Of State, Corporation United States Occupational Safety And Health Division Administration PA Department Of Revenue United States Securities And Exchange Parish Of Rapides Sales And Use Tax Dept. Commission Pennsylvania Department Of State, United States Treasury Corporation Bureau US Customs and Border Patrol Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 27 of 47

US Department of Agriculture Washington State Department Of Revenue US Department of State West Virginia Department Of Environmental US Environmental Protection Agency Protection US Patent & Trademark Office West Virginia Department Of Labor Utah Department Of Commerce, Division Of West Virginia Division Of Natural Resources Corporations & Commercial Code West Virginia Emergency Response Utah State Tax Commission Commission Valwood Improvement Authority West Virginia Secretary Of State Vermont Department Of Taxes West Virginia State Tax Department Vermont Secretary Of State, Wisconsin Department Of Financial Corporations/UCC Division Institutions Virginia Department Of Taxation Wisconsin Department Of Revenue Virginia State Corporation Commission Wyoming Department Of Revenue Washington Office Of The Secretary Of State, Wyoming Secretary Of State Corporations Division

(u) Top 30 Unsecured Creditors Agrium US OCI (OCI Nitrogen) Altivia Petrochemicals Phenol Pipeline Accrual Acetone Pipeline Accrual Quality Carriers BASF Corp Schuetz Container Systems Blue Cube Operations Slay Transportation Co Caustic Pipeline Accrual Southern Chemical CF Industries Sales Sumitomo Corp Of Americas Cornerstone Chemical Co Wanhua Chemical (America) Co Dana Transport Waxian International Dystar Wilmington Trust, National Association HA International Wilmington Trust Company Methanex Wilmington Savings Fund Society Mitsubishi BNY Mellon Corporate Trust Occidental Chemical

(v) Unsecured Creditors Committee Pension Benefit Guaranty Corporation Southern Chemical Corporation Agrium US Wilmington Trust Company The Bank of New York Mellon Blue Cube Operations Mitsubishi Gas Chemical America Wilmington Savings Fund Society PVS Chloralkali

(w) Official Creditors' Committee Members' Attorneys ASK Snow Spence Green Emmet, Marvin & Martin Zeiger, Tigges & Little McCarter & English Kramer Levin Naftalis & Frankel Morris James Bayard

(x) Letters of Credit Ace American Insurance Company National Union Fire Insurance Company of AIG Pittsburgh, PA Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 28 of 47

American Alternative Insurance Corporation Ohio Bureau of Workers' Compensation American Railcar Leasing Safeco Insurance Company of America Beede Site Group Self-Insurance Division Bureau of Workers' Canadian National Railway Company Comp CEMEX Construction Materials Florida Self-Insurance Plans State of California Commonwealth of Kentucky SRSNE Superfund Site Settlement Trust Coronet Industries State of New York Workers' Compensation Department of Toxic Substances Control Board Florida Self-Insurers Guaranty Association Stonebriar Commercial Finance HollyFrontier Refining & Marketing Sturgeon County Insurance Company of North America Travelers Casualty & Surety Company of Liberty Mutual Insurance Company America New Jersey Department of Environmental U.S. Environmental Protection Agency Protection Union Tank Car Company New Mexico Self-Insurers Guarantee Fund Zurich American Insurance Company

(y) Surety Bonds US Customs Service State of Michigan Dept. of Homeland Security State of Minnesota US Dept. of Agriculture State of Mississippi State of Georgia State of Missouri State of Illinois State of New Jersey State of Iowa State of Oregon State of Louisiana State of Rhode Island State of Massachusetts State of Tennessee State of Virginia City of Morganton State of West Virginia Minister of National Revenue State of Wisconsin

(z) Unions United Steel Workers, District 13 USW Local 1401

(aa) Other Aaron VanderKaay John Kompa Colette B. Barricks Per Bjorkman Dennis Ryan Richard E. Schumacher Jr. Jeffrey A. Marx Thomas J. Sullivan Jerry D. Kurinsky Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 29 of 47

EXHIBIT B

Listing of Parties-in-Interest Noted for Court Disclosure

EAST\166397780.2 Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 30 of 47

Exhibit B

Listing of Parties-in-Interest Noted for Court Disclosure

Party in Interest Entity with which FTI has Nature of connection a connection

Hexion, Inc. Hexion, Inc. (formerly, Hexion, Inc. is a current client of Momentive Specialty FTI's Environmental Solutions Chemicals, Inc.) practice group in environmental litigation matters related to the development and mediation of the final allocation of environmental clean-up costs.

Hexion, Inc. is a former client of FTI's Technology Consulting practice group in matters related to the provision of computer forensics, eDiscovery and other related services in multiple investigations, in which matters were completed in August 2018.

Hexion, Inc. is a current client of FTI's Technology Services practice group in matters related to the provision of digital evidence collection and analysis in multiple investigations.

Hexion, Inc. is a current client of FTI's Technology Consulting practice group in matters related to forensic collection and other eDiscovery services in an investigation.

3M Company 3M Company 3M Company is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Accenture LLP Accenture LLP Accenture LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. ACE American Ins. Co. ACE American Ins. Co. ACE American Ins. Co. (Chubb) is a (Chubb) (Chubb) current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 31 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

ACE American Insurance ACE American Insurance ACE American Insurance Company Company Company is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 cases. Advansix Inc. Advansix Inc. Advansix Inc. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Aetna Inc Aetna Inc Aetna Inc is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. AIRCO AIRCO AIRCO is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Akin Gump Strauss Hauer & Akin Gump Strauss Hauer & Akin Gump Strauss Hauer & Feld, Feld, LLP Feld, LLP LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Akzo Nobel Inc Akzo Nobel Inc Akzo Nobel Inc is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Alabama Department of Alabama Department of Alabama Department of Revenue is a Revenue Revenue current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. AllianceBernstein, L.P. AllianceBernstein, L.P. AllianceBernstein, L.P. (U.S.) is a (U.S.) (U.S.) former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Allstream Allstream Allstream is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Aon Risk Services Northeast Aon Risk Services Northeast Aon Risk Services Northeast Inc is a Inc Inc former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Apollo Management Co LP Apollo Management Co LP Apollo Management Co LP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 32 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Arizona Department Of Arizona Department Of Arizona Department Of Revenue is a Revenue Revenue former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Arnold & Porter Kaye Arnold & Porter Kaye Arnold & Porter Kaye Scholer LLP is Scholer LLP Scholer LLP a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Arrowgrass Capital Partners Arrowgrass Capital Partners Arrowgrass Capital Partners (U.S.), (U.S.), L.P. (U.S.), L.P. L.P. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. AT&T AT&T AT&T is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. AT&T Mobility AT&T Mobility AT&T Mobility is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Avenue Capital Avenue Capital Avenue Capital Management II, L.P. Management II, L.P. Management II, L.P. is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Axalta Coating Systems, Axalta Coating Systems, Axalta Coating Systems, LLC is a LLC LLC former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Axis Insurance Co. Axis Insurance Co. Axis Insurance Co. is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. BAE Systems BAE Systems BAE Systems is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Bank of America, N.A. Bank of America, N.A. Bank of America, N.A. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Bank of Montreal Bank of Montreal Bank of Montreal is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 33 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Bank of Oklahoma, NA Bank of Oklahoma, NA BOKF, NA is a current client of Compass Lexecon in matters unrelated to the Debtors and these Chapter 11 Cases. Barclays Capital, Inc. Barclays Capital, Inc. Barclays Capital, Inc. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Barnes & Thornburg LLP Barnes & Thornburg LLP Barnes & Thornburg LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. BASF Corporation BASF Corporation BASF Corporation is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Benefit Street Partners, LLC Benefit Street Partners, LLC Benefit Street Partners, LLC is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Bingham Greenebaum Doll Bingham Greenebaum Doll Bingham Greenebaum Doll LLP is a LLP LLP current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. BlackRock Advisors, LLC BlackRock Advisors, LLC BlackRock Advisors, LLC is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Blackstone Group L.P. Blackstone Group L.P. Blackstone Group L.P. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. BMO Asset Management, BMO Asset Management, BMO Asset Management, Inc. is a Inc. Inc. current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. BNSF Railway Company BNSF Railway Company BNSF Railway Company is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. BNY Mellon Asset BNY Mellon Asset BNY Mellon Asset Management Management North America Management North America North America Corp. is a current Corp. Corp. client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 34 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Bowles Rice LLP Bowles Rice LLP Bowles Rice LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Brigade Capital Brigade Capital Brigade Capital Management, L.P. is Management, L.P. Management, L.P. a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. California State Teachers California State Teachers California State Teachers Retirement Retirement System Retirement System System is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Centerpoint Energy Centerpoint Energy Centerpoint Energy is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Centerpoint Energy Services Centerpoint Energy Services Centerpoint Energy Services is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Centurylink Centurylink Centurylink is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Certainteed Corporation Certainteed Corporation Certainteed Corporation is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. CF Industries Inc CF Industries Inc CF Industries Inc. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. CHS Inc CHS Inc CHS Inc is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Chubb Chubb Chubb is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Chubb (Bda) Chubb (Bda) Chubb (Bda) is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Citibank, N.A. Citibank, N.A. Citibank, N.A. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 35 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Citigroup Global Markets, Citigroup Global Markets, Citigroup Global Markets, Inc. is a Inc. Inc. current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Clariant Corp Clariant Corp Clariant Corp is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Comed Comed Comed is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 cases. Constellation Newenergy Constellation Newenergy Constellation Newenergy Inc is a Inc Inc current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 cases. Covestro LLC Covestro LLC Covestro LLC is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 cases. CQS (UK), LLP CQS (UK), LLP CQS (UK), LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Credit Suisse AG, Cayman Credit Suisse AG, Cayman Credit Suisse AG, Cayman Islands Islands Branch Islands Branch Branch is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Credit Suisse Securities Credit Suisse Securities Credit Suisse Securities (USA), LLC (USA), LLC (USA), LLC is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. CV Starr CV Starr CV Starr is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. CV Starr (Bda) CV Starr (Bda) CV Starr (Bda) is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Cyrus Capital Partners, L.P. Cyrus Capital Partners, L.P. Cyrus Capital Partners, L.P. (U.S.) is (U.S.) (U.S.) a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 36 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Davidson Kempner Capital Davidson Kempner Capital Davidson Kempner Capital Management, L.P. Management, L.P. Management, L.P. is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Deutsche Bank AG New Deutsche Bank AG New Deutsche Bank AG New York York Branch York Branch Branch is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 cases. DoubleLine Capital, L.P. DoubleLine Capital, L.P. DoubleLine Capital, L.P. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Dow Chemical USA Dow Chemical USA Dow Chemical USA is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Duke Energy Progress Duke Energy Progress Duke Energy Progress is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Eaton Vance Management Eaton Vance Management Eaton Vance Management is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. ED&F Man Capital Markets, ED&F Man Capital Markets, ED&F Man Capital Markets, Inc. is a Inc. Inc. current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Elliott Management Elliott Management Elliott Management Corporation is a Corporation Corporation current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Entergy Entergy Entergy is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Environmental Protection Environmental Protection Environmental Protection Agency is Agency Agency a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Ernst & Young LLP Ernst & Young LLP Ernst & Young LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 37 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Ernst & Young LLP Ernst & Young LLP Ernst & Young LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Euroclear Bank Euroclear Bank Euroclear Bank is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Evercore Group L.L.C. Evercore Group L.L.C. Evercore Group L.L.C. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Exxonmobil Oil Corp Exxonmobil Oil Corp Exxonmobil Oil Corp is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Federal Ins. Co. (Chubb) Federal Ins. Co. (Chubb) Federal Ins. Co. (Chubb) is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Federal Mogul Federal Mogul Federal Mogul is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Fidelity Fidelity Fidelity is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 cases. Fidelity Management & Fidelity Management & Fidelity Management & Research Research Company Research Company Company is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Fish & Richardson Pc Fish & Richardson Pc Fish & Richardson Pc is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Florida Department Of Florida Department Of Florida Department Of Revenue is a Revenue Revenue current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Frontier Frontier Frontier is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Georgia Department Of Georgia Department Of Georgia Department Of Revenue is a Revenue Revenue former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 38 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Georgia Power Georgia Power Georgia Power is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. GoldenTree Asset GoldenTree Asset GoldenTree Asset Management, L.P. Management, L.P. (U.S.) Management, L.P. (U.S.) (U.S.) is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Goldman Sachs Asset Goldman Sachs Asset Goldman Sachs Asset Management, Management, L.P. (U.S.) Management, L.P. (U.S.) L.P. (U.S.) is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Goldman Sachs Bank USA Goldman Sachs Bank USA Goldman Sachs Bank USA is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Gordon & Rees LLP Gordon & Rees LLP Gordon & Rees LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Green Mountain Energy Green Mountain Energy Green Mountain Energy is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Heritage Propane Heritage Propane Heritage Propane is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Hollingsworth LLP Hollingsworth LLP Hollingsworth LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Houlihan Lokey Houlihan Lokey Houlihan Lokey is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. HSBC Securities (USA), Inc. HSBC Securities (USA), HSBC Securities (USA), Inc. is a Inc. current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Hughes Network Systems Hughes Network Systems Hughes Network Systems is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 39 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Husch Blackwell LLP Husch Blackwell LLP Husch Blackwell LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Illinois National Insurance Illinois National Insurance Illinois National Insurance Co (AIG) Co (AIG) Co (AIG) is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Indian Harbor Insurance Indian Harbor Insurance Indian Harbor Insurance Company is Company Company a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Indiana Department Of Indiana Department Of Indiana Department Of Revenue is a Revenue Revenue former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Ingevity Corp Ingevity Corp Ingevity Corp is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Ipass Inc Ipass Inc Ipass Inc is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. J.P. Morgan Securities, LLC J.P. Morgan Securities, LLC J.P. Morgan Securities, LLCis a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. JBS USA Food Co JBS USA Food Co JBS USA Food Co is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Jones Day Jones Day Jones Day is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. JPMorgan Chase Bank, N.A. JPMorgan Chase Bank, N.A. JPMorgan Chase Bank, N.A. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Kilpatrick Townsend & Kilpatrick Townsend & Kilpatrick Townsend & Stockton Stockton LLP Stockton LLP LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 40 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Koch Fertilizer, LLC Koch Fertilizer, LLC Koch Fertilizer, LLC is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. KPMG LLP KPMG LLP KPMG LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Kutak Rock LLP Kutak Rock LLP Kutak Rock LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Landmark American Landmark American Landmark American Insurance Insurance Company Insurance Company Company is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Latham & Watkins LLP Latham & Watkins LLP Latham & Watkins LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Level 3 Communications Level 3 Communications Level 3 Communications LLC is a LLC LLC former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Lexington (London) Lexington (London) Lexington (London) is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Livingston International Livingston International Livingston International is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Louisiana Department Of Louisiana Department Of Louisiana Department Of Revenue is Revenue Revenue a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Magna Carta Magna Carta Magna Cartais a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. McGuirewoods LLP McGuirewoods LLP McGuirewoods LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 41 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Medco Health Solutions Inc Medco Health Solutions Inc Medco Health Solutions Inc is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Michigan Department Of Michigan Department Of Michigan Department Of Treasury is Treasury Treasury a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Microsoft Corp Microsoft Corp Microsoft Corp is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Milbank LLP Milbank LLP Milbank LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Missouri Department Of Missouri Department Of Missouri Department Of Revenue is a Revenue Revenue former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Mitsui & Co Ltd Mitsui & Co Ltd Mitsui & Co Ltd is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Momentive Specialty Momentive Specialty Momentive Specialty Chemicals is a Chemicals Chemicals current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Monsanto Company Monsanto Company Monsanto Company is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. National Grid National Grid National Grid is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. National Union Fire Ins. Co. National Union Fire Ins. Co. National Union Fire Ins. Co. of of Pittsburgh (AIG) of Pittsburgh (AIG) Pittsburgh (AIG) is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Navigators Ins. Co. Navigators Ins. Co. Navigators Ins. Co. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 42 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Nexeo Solutions LLC Nexeo Solutions LLC Nexeo Solutions LLC is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Nomura Securities Nomura Securities Nomura Securities International, Inc. International, Inc. International, Inc. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Norfolk Southern Corp Norfolk Southern Corp Norfolk Southern Corp is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Norton Rose Fulbright Norton Rose Fulbright Norton Rose Fulbright is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 cases. Occidental Chemical Occidental Chemical Occidental Chemical Corporation is a Corporation Corporation current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Ohio Department Of Ohio Department Of Ohio Department Of Taxation is a Taxation Taxation current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. O'Melveny & Myers LLP O'Melveny & Myers LLP O'Melveny & Myers LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Paul, Weiss, Rifkind, Paul, Weiss, Rifkind, Paul, Weiss, Rifkind, Wharton & Wharton & Garrison LLP Wharton & Garrison LLP Garrison LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Pension Benefit Guaranty Pension Benefit Guaranty Pension Benefit Guaranty Corporation Corporation Corporation is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. PGE PGE PGE is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Piedmont Natural Gas Piedmont Natural Gas Piedmont Natural Gas is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 43 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

PIMCO - Pacific Investment PIMCO - Pacific Investment PIMCO - Pacific Investment Management Company Management Company Management Company is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. PineBridge Investments, PineBridge Investments, PineBridge Investments, LLC is a LLC LLC current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. PNC Bank PNC Bank PNC Bank is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Porter & Hedges LLP Porter & Hedges LLP Porter & Hedges LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. PPG Industries, Inc PPG Industries, Inc PPG Industries, Inc. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. PricewaterhouseCoopers PricewaterhouseCoopers PricewaterhouseCoopers LLP is a LLP LLP current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Principal Global Investors, Principal Global Investors, Principal Global Investors, LLC is a LLC LLC former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. QBE Insurance Corporation QBE Insurance Corporation QBE Insurance Corporation is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. RBC Capital Markets, LLC RBC Capital Markets, LLC RBC Capital Markets, LLC is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. RBC Dominion Securities, RBC Dominion Securities, RBC Dominion Securities, Inc. is a Inc. Inc. current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Reed Smith LLP Reed Smith LLP Reed Smith LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 44 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Republic Services Inc Republic Services Inc Republic Services Inc is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Sabic Innovative Plastics Sabic Innovative Plastics Sabic Innovative Plastics is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Sap America Inc Sap America Inc Sap America Inc is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Seyfarth Shaw LLP Seyfarth Shaw LLP Seyfarth Shaw LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. SG Americas Securities, SG Americas Securities, SG Americas Securities, LLC is a LLC LLC current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Shell Chemical LP Shell Chemical LP Shell Chemical LP is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Shell Chemical LP Shell Chemical LP Shell Chemical LP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 cases. Sherwin-Williams Company Sherwin-Williams Company Sherwin-Williams Company is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Southpaw Asset Southpaw Asset Southpaw Asset Management, L.P. is Management, L.P. Management, L.P. a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Sprint Sprint Sprint is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Squire Patton Boggs (US) Squire Patton Boggs (US) Squire Patton Boggs (US) LLP is a LLP LLP current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 45 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Stark Global Opportunities Stark Global Opportunities Stark Global Opportunities Master Master Fund Ltd Master Fund Ltd Fund Ltd is a former client of Compass Lexecon in matters unrelated to the Debtors and these Chapter 11 Cases, these matters were completed in January 2018. Stark Master Fund Ltd Stark Master Fund Ltd Stark Master Fund Ltd is a former client of Compass Lexecon in matters unrelated to the Debtors and these Chapter 11 Cases, these matters were completed in January 2018. State of Louisiana State of Louisiana State of Louisiana is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. State of Oregon State of Oregon State of Oregon is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. State of Wisconsin State of Wisconsin State of Wisconsin is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Stikeman Elliott LLP Stikeman Elliott LLP Stikeman Elliott LLP is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Sun Chemical Corp Sun Chemical Corp Sun Chemical Corp is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Time Warner Cable Time Warner Cable Time Warner Cable is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Union Pacific Railroad Union Pacific Railroad Union Pacific Railroad is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Union Tank Car Co Union Tank Car Co Union Tank Car Co is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Univar USA Inc Univar USA Inc Univar USA Inc is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. US Department of State US Department of State US Department of State is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 46 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Valspar Corporation Valspar Corporation Valspar Corporation is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Verizon Verizon Verizon is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Verizon Wireless Verizon Wireless Verizon Wireless is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Waste Industries Inc Waste Industries Inc Waste Industries Inc is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Waste Management Waste Management Waste Management is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Wells Capital Management, Wells Capital Management, Wells Capital Management, Inc. is a Inc. Inc. current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Wells Fargo Bank, National Wells Fargo Bank, National Wells Fargo Bank, National Association Association Association is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Wells Fargo Securities, LLC Wells Fargo Securities, LLC Wells Fargo Securities, LLC is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Weyerhaeuser Nr Company Weyerhaeuser Nr Company Weyerhaeuser Nr Company is a former client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Wilmington Trust Company Wilmington Trust Company Wilmington Trust Company is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Wilmington Trust, National Wilmington Trust, National Wilmington Trust, National Association Association Association is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-3 Filed 05/13/19 Page 47 of 47

Party in Interest Entity with which FTI has Nature of connection a connection

Wilmington Savings Fund Wilmington Savings Fund Wilmington Savings Fund Society is Society Society a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Windstream Windstream Windstream Communications Inc is a Communications Inc Communications Inc current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Winstead Pc Winstead Pc Winstead PC is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. XL Caitlin XL Caitlin XL Caitlin is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. XL Specialty Ins. Co. XL Specialty Ins. Co. XL Specialty Ins. Co. is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Zurich American Insurance Zurich American Insurance Zurich American Insurance Co. is a Co. Co. current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Zurich American Insurance Zurich American Insurance Zurich American Insurance Company Company Company is a current client of one or more business units of FTI in matters unrelated to the Debtors and these Chapter 11 Cases. Case 19-10684-KG Doc 349-4 Filed 05/13/19 Page 1 of 4

C E RTIFIC A TE O FS E RV IC E

I,Gregory J. Flasser, hereby certify that on this 13th day of May 2019 I caused copies of the A pplication P u rsu anttoFed.R.B ankr.P .2014(A)forO rderUnderS ection 1103 of the B ankruptcyC ode A u thorizingthe E mploymentand Retention ofFTIC onsu lting,Inc. as FinancialA dvisortothe O fficialC ommittee of Unsecu red C reditors Nunc Pro Tunc to

A pril10,2019 to be served via first class mail on the parties listed on Exhibit A attached hereto:

/s/ Gregory J. Flasser Gregory J. Flasser (No. 6154)

{BAY:03500867v1} Case 19-10684-KG Doc 349-4 Filed 05/13/19 Page 2 of 4

E xhibitA

{BAY:03500867v1} 2 Case 19-10684-KG Doc 349-4 Filed 05/13/19 Page 3 of 4

Akin Gump Strauss Hauer & Feld LLP Attn: Ira Dizengoff/ Philip Dublin Attn: Naomi Moss One Bryant Park Bank of America Tower New York, NY 10036-6745 Akin Gump Strauss Hauer & Feld LLP Akin Gump Strauss Hauer & Feld LLP Arnold & Porter Attn: Jonathan Levine 250 West 55th Street New York, NY 10019-9710 Arnold & Porter Kaye Scholer LLP Attn: Ginger Clements 70 W Madison St, Ste 4200 Chicago, IL 60602-4231 Ashby & Geddes, P.A. Ashby & Geddes, P.A. Attn: William P. Bowden Attn: David F. Cook 500 Delaware Avenue, 8th Floor P.O. Box 1150 Wilmington, DE 19899-1150 Baker & Hostetler LLP Attn: Bradley K. Jones 811 Main St, Ste 1100 Houston, TX 77002 Bayard, P.A Attn: Justin Alberto/Erin Jay Attn: Gregory J. Flasser 600 N. King St, Ste 400 Wilmington, DE 19801 Bayard, P.A Bayard, P.A Buchalter, A Professional Corporation Attn: Shawn M. Christianson 55 Second St 17th Fl San Francisco, CA 94105-3493 Capeheart & Scatchard, P.A Attn: William G. Wright 8000 Midlantic Dr, Ste 300 S Mt. Laurel, NJ 08054 Cohen, Weiss and Simon, LLP Attn: Richard M. Seltzer Attn: Melissa S. Woods 900 Third Ave New York, NY 10022 Cohen, Weiss and Simon, LLP Donohue Patrick & Scott, PLLC. Attn: Kirk A. Patrick 450 Laurel St, Ste 1600 Baton Rouge, LA 70801 Dorsey & Whitney LLP Attn: Eric Schnabel/Alessandra Glorioso 300 Delaware Ave, Ste 1010 Wilmington, DE 19801 Dorsey & Whitney LLP ElevateNext Law, LLP Attn: Matthew R. Campobasso 218 N. Jefferson St., Ste 300 Chicago, IL 60661 Emmet, Marvin & Martin, LLP Attn: Edward P. Zujkowski Attn: Thomas A. Pitta 120 Broadway, 32nd Fl New York, NY 10271 Emmet, Marvin & Martin, LLP Gellert Scali Busenkell & Brown, LLC Attn: Michael Busenkell 1201 N Orange St, Ste 300 Wilmington, DE 19801 Holland & Knight LLP Attn: Noel Boeke 100 N. Tampa St, Ste 4100 Tampa, FL 33602 Husch Blackwell LLP Attn: Randall A. Rios 601 Travis St, Ste 3250 Houston, TX 77002 Internal Revenue Service Centralized Insolvency Operation Post Office Box 7346 Philadelphia, PA 19101-7346 Jones Day Attn: Sidney Levinson/Jeremy Evans Attn: Benjamin Rosenblum 250 Vesey Street New York, NY 10281-1047 Jones Day Jones Day Kelley Drye & Warren LLP Attn: James S. Carr/Kristin S. Elliot 101 Park Ave. New York, NY 10178 Kelley Drye & Warren LLP Kramer Levin Naftalis & Frankel LLP Attn: Kenneth Eckstein/Douglas Mannal Attn: Rachael Ringer 1177 Ave of the Americans New York, NY 10036 Kramer Levin Naftalis & Frankel LLP Kramer Levin Naftalis & Frankel LLP Landis Rath & Cobb LLP Attn: Adam Landis/Matthew McGuire 919 Market Street, Suite 1800 Wilmington, DE 19801 Landis Rath & Cobb LLP Latham & Watkins LLP Latham & Watkins LLP Attn: Caroline Reckler/Jason Gott 330 North Wabash Ave., Suite 2800 Chicago, IL 60611 Latham & Watkins LLP Latham & Watkins LLP Latham & Watkins LLP Attn: George Davis/Andrew Parlen Attn: Hugh Murtagh 885 Third Ave. New York, NY 10022 Law Office of Susan E. Kaufman, LLC. Attn: Susan E. Kaufman 919 N Market St, Ste 460 Wilmington, DE 19801 Law Offices of Patricia Williams Prewitt Attn: Patricia W. Prewitt 10953 Vista Lake Ct Navasota, TX 77868 Linebarger Goggan Blair & Sampson, LLP Attn: Elizabeth Weller 2777 N. Stemmons Fwy, Ste 1000 Dallas, TX 75207 Linebarger Goggan Blair & Sampson, LLP Attn: Don Stecker 711 Navarro St, Ste 300 San Antonio, TX 78205 Lloyd J. Tabary, Esq. 8560 Anselmo Lane Baton Rouge, LA 70810 Masuda, Funai, Eifert & Mitchell, Ltd. Attn: Gary Vist 203 N. LaSalle St, Ste 2500 Chicago, IL 60601-1262 McCarter & English, LLP Attn: Kate Buck/Shannon Humiston 405 N. King St, 8th Fl Wilmington, DE 19801 McCarter & English, LLP McCreary , Veselka, Bragg & Allen, P.C. Attn: Tara LeDay P.O. Box 1269 Round Rock, TX 78680 Milbank LLP Milbank LLP Milbank LLP Attn: Dennis Dunne/Samuel Khalil Attn: Matthew Brod/Brian Kinney 55 Hudson Yards New York, NY 10001 Milbank LLP Missouri Department of Revenue, Bankruptcy Unit Attn: Steven A. Ginther P.O. Box 475 Jefferson City, MO 65106-0475 Monzack Mersky McLaughlin and Browder, P.A Attn: Rachel B. Mersky 1201 N. Orange St, Ste 400 Wilimington, DE 19801 Morris James LLP Attn: Brya M. Keilson 500 Delaware Ave, Ste 1500 Wilmington, DE 19801 Morris, Nichols, Arsht & Tunnell LLP Attn: Robert Dehney/Andrew Remming Attn: Tamara Mann 1201 N. Market St, Ste 1600 Wilmington, DE 19801 Morris, Nichols, Arsht & Tunnell LLP Morris, Nichols, Arsht & Tunnell LLP Oci International Inc Attn: Changjik Bae 11767 Katy Freeway, Ste 1140 Houston, TX 77079-1731 Office of the Attorney General Attn: John Mark Stern Bankruptcy & Collections Division MC 008 P.O. Box 12548 Austin, TX 78711 Office of the Attorney General Attn: Steve Marshall P.O. Box 300152 Montgomery, Al 36130-0152 Office of the Attorney General Attn: Kevin G. Clarkson 1031 West 4th Ave, Ste 200 Anchorage, AK 99501 Office of the Attorney General Attn: Mark Brnovich 2005 N Central Ave Phoenix, AZ 85004 Office of the Attorney General Attn: Leslie Carol Rutledge 323 Ctr St, Ste 200 Little Rock, AR 72201 Office of the Attorney General Attn: Xavier Becerra 1300 I St, Ste 1740 Sacramento, CA 95814 Office of the Attorney General Attn: Phil Weiser Ralph L. Carr Colorado Judicial Ctr 1300 Broadway, 10th Fl Denver, CO 80203 Office of the Attorney General Attn: William Tong 55 Elm St Hartford, CT 06106 Office of the Attorney General Attn: Kathy Jennings Carvel State Office Bldg 820 N French St Wilmington, DE 19801 Office of the Attorney General Attn: Ashley Moody The Capitol Pl-01 Tallahassee, FL 32399-1050 Office of the Attorney General Attn: Chris Carr 40 Capitol Sq, Sw Atlanta, GA 30334 Office of the Attorney General Attn: Clare E Connors 425 Queen St Honolulu, HI 96813 Office of the Attorney General Attn: Lawrence G. Wasden 700 W Jefferson St, Ste 210 P.O. Box 83720 Boise, ID 83720-0010 Office of the Attorney General Attn: Kwame Raoul 100 West Randolph St Chicago, Il 60601 Office of the Attorney General Attn: Curtis T. Hill, Jr. Indiana Government Ctr S 302 W Washington St, 5th Fl Indianapolis, IN 46204 Office of the Attorney General Attn: Tom Miller Hoover State Office Bldg 1305 E Walnut St Des Moines, IA 50319 Office of the Attorney General Attn: Derek Schmidt 120 SW 10th Ave, 2nd Fl Topeka, KS 66612 Office of the Attorney General Attn: Andy Beshear 700 Capitol Ave, Ste 118 Frankfort, KY 40601 Office of the Attorney General Attn: Jeff Landry 1885 North 3rd St Baton Rouge, LA 70802 Case 19-10684-KG Doc 349-4 Filed 05/13/19 Page 4 of 4

Office of the Attorney General Attn: Aaron Frey 6 State House Station Augusta, ME 04333 Office of the Attorney General Attn: Brian E Frosh 200 St Paul Pl Baltimore, MD 21202 Office of the Attorney General Attn: Maura Healey 10 Mechanic St, Ste 301 Worcester, MA 01608 Office of the Attorney General Attn: Dana Nessel P.O. Box 30212 525 W Ottawa St Lansing, MI 48909 Office of the Attorney General Attn: Keith Ellison 445 Minnesota St, Ste 1400 St. Paul, MN 55101-2131 Office of the Attorney General Department of Justice Attn: Jim Hood P.O. Box 220 Jackson, MS 39205 Office of the Attorney General Attn: Eric Schmitt Supreme Court Bldg 207 W High St, P.O. Box 899 Jefferson City, MO 65102 Office of the Attorney General Attn: Tim Fox 215 N Sanders, Third Fl P.O. Box 201401 Helena, MT 59620-1401 Office of the Attorney General Attn: Doug Peterson 2115 State Capitol P.O. Box 98920 Lincoln, NE 68509 Office of the Attorney General Attn: Aaron Ford Old Supreme Ct Bldg 100 N Carson St Carson City, NV 89701-4717 Office of the Attorney General Attn: Gordon Macdonald 33 Capitol St Concord, NH 03301 Office of the Attorney General Attn: Gurblr S Grewal Rj Hughes Justice Complex 25 Market St, Box 080 Trenton, NJ 08625-0080 Office of the Attorney General Attn: Hector Balderas 408 Galisteo St Villagra Bldg Santa Fe, NM 87501 Office of the Attorney General Attn: Letitia A. James The Capitol Albany, NY 12224-0341 Office of the Attorney General Attn: Josh Stein 9001 Mail Service Ctr Raleigh, NC 27699-9001 Office of the Attorney General Attn: Wayne Stenehjem 600 E Blvd Ave, Dept. 125 Bismarck, ND 58505 Office of the Attorney General Attn: Dave Yost 30 E Broad St, 14th Fl Columbus, OH 43215 Office of the Attorney General Attn: Mike Hunter 313 NE 21st St Oklahoma City, OK 73105 Office of the Attorney General Attn: Ellen F. Rosenblum Oregon Dept of Justice 1162 Court St Ne Salem, OR 97301-4096 Office of the Attorney General Attn: Josh Shapiro 16th Fl, Strawberry Sq Harrisburg, PA 17120 Office of the Attorney General Attn: Peter F. Kilmartin 150 South Main St Providence, RI 02903 Office of the Attorney General Attn: Alan Wilson P.O. Box 11549 Columbia, SC 29211 Office of the Attorney General Attn: Jason Ravnsborg 1302 E Hwy 14, Ste 1 Pierre, SD 57501-8501 Office of the Attorney General Attn: Herbert H. Slatery Iii P.O. Box 20207 Nashville, TN 37202-0207 Office of the Attorney General Attn: Ken Paxton P.O. Box 12548 Austin, TX 78711-2548 Office of the Attorney General Attn: Sean D. Reyes P.O. Box 142320 Salt Lake City, UT 84114-2320 Office of the Attorney General Attn: Tj Donovan 109 State St Montpelier, VT 05609-1001 Office of the Attorney General Attn: Mark R. Herring 202 N 9th St Richmond, VA 23219 Office of the Attorney General Attn: Bob Ferguson 1125 Washington St Se P.O. Box 40100 Olympia, WA 98504-0100 Office of the Attorney General Attn: Patrick Morrisey State Capitol Complex, Bldg 1, Rm E-26 Charleston, WV 25305 Office of the Attorney General Attn: Josh Kaul P.O. Box 7857 Madison, WI 53707-7857 Office of the Attorney General Attn: Bridget Hill Kendrick Bldg 2320 Capitol Ave Cheyenne, Wy 82002 Office of the Attorney General Attn: Karl A. Racine 441 4th St, Nw Washington, Dc 20001 Office of the U.S. Attorney General for the District of Delaware Hercules Building 1313 N Market Street Wilmington, DE 19801 Office of the United States Trustee Attn: Linda J. Casey 844 King Street, Suite 2207 Lockbox 35 Wilmington, DE 19801 Oklahoma County Treasurer Asst District Attorney Attn: Gretchen Crawford 320 Robert S Kerr, Rm 505 Oklahoma City, OK 73102 Pension Benefit Guaranty Corporation Attn: Jordan Jacobson 1200 K St. N.W Washington, D.C 20005-4026 Pension Benefit Guaranty Corporation Perdue, Brandon, Fielder, Collins & Mott, L.L.P Laura J. Monroe P.O. Box 817 Lubbock, TX 79408 Perkins Coie LLP Attn: Alan D. Smith 1201 Third Ave, Ste 4900 Seattle, WA 98101-3099 Reed Smith, LLP Attn: Kurt Gwynne/Jason Angelo 1201 N. Market St, Ste 1500 Wilmington, DE 19801 Reed Smith, LLP Richards Layton & Finger Attn: Mark Collins/Brendan Schlauch Attn: Michael Merchant/Amanda Steele One Rodney Square 920 North King Street Wilmington, DE 19801 Richards Layton & Finger Richards Layton & Finger Richards Layton & Finger Robert E. Michael & Associates, PLLC Attn: Robert E. Michael 5911 Riverdale Ave New York, NY 10471 Saul Ewing Arnstein & Lehr LLP Attn: Lucian B. Murley 1201 North Market St, Ste 2300 P.O. Box 1266 Wilmington, DE 19899 Shannon, Martin, Finkelstein, Alvarado & Dunne, P.C Attn: Mark S. Finkelstein 1001 McKinney St, Ste 1100 Houston, TX 77002-6424 Simpson Thacher & Bartlett LLP Attn: Sandeep Qusba Attn: Katherine McLendon/Nicholas Baker 425 Lexington Avenue New York, NY 10017 Simpson Thacher & Bartlett LLP Simpson Thacher & Bartlett LLP Attn: William B. Sheehan 425 Lexington Avenue New York, NY 10017 Simpson Thacher & Bartlett LLP Snow Spence Green LLP Attn: Ross Spence 2929 Allen Parkway, Ste 2800 Houston, TX 77019 Sorenson Van Leuven, PLLC. Attn: James E. Sorenson P.O. Box 3637 Tallahassee, FL 32315-3637 Stevens & Lee Attn: Joseph H. Huston 919 N. Market St, Ste 1300 Wilmington, DE 19801 Stone & Baxter, LLP Attn: Ward Stone/Matthew Cathey/Daniel Taylor 577 Mulberry St, Ste 800 Macon, Georgia 31201 Stone & Baxter, LLP Stone & Baxter, LLP Summers Compton Wells, LLC Attn: David A. Sosne 8909 Ladue Road St. Louis, MO 63124 Thompson Coburn LLP Attn: Francis X. Buckley 55 E. Monroe St, 37th FL Chicago, IL 60603 U.S Bank National Association Global Corporate Trust Attn: Barry Ihrke 60 Livingston Ave St. Paul, MN 55107 U.S. Securities and Exchange Commission Office of the General Counsel Attn: Robert Stebbins 100 F Street, NE Washington, DC 20549 U.S. Securities and Exchange Commission Office of the General Counsel 1617 JFK Boulevard, Suite 520 Philadelphia, PA 19103 United States Environmental Protection Agency Office of General Counsel 1595 Wynkoop St. Denver, CO 80202-1129 United States Environmental Protection Agency Office of General Counsel 1200 Sixth Avenue, Suite 155 Seattle, WA 98101 United States Environmental Protection Agency Office of General Counsel Atlanta Federal Center 61 Forsyth Street, SW Atlanta, GA 30303-3104 United States Environmental Protection Agency Office of General Counsel 77 West Jackson Boulevard Chicago, IL 60604-3507 United States Environmental Protection Agency Office of General Counsel Mail Code: 2310A 1200 Pennsylvania Avenue, N.W. Washington, DC 20460 United States Environmental Protection Agency Office of General Counsel 1650 Arch Street Philadelphia, PA 19103-2029 United States Environmental Protection Agency Office of General Counsel Fountain Place 12th Floor, Suite 1200 1445 Ross Avenue Dallas, TX 75202-2733 United Steelworkers Attn: David R. Jury Attn: Anthony Resnick 60 Blvd of the Allies, Rm 807 Pittsburgh, PA 15222 United Steelworkers Verrill Dana, LLP Attn: Roger A. Clement, Jr., Esq. One Portland Square Portland, ME 04101-4054 Womble Bond Dickinson LLP Attn: Matthew Ward/Morgan Patterson 1313 N. Market St, Ste 1200 Wilmington, DE 19801 Womble Bond Dickinson LLP Young Conaway Stargatt & Taylor, LLP. Attn: Robert S. Brady Attn: Edmon L. Morton 1000 N. King St Wilmington, DE 19801