Case 17-11722-BLS Doc 193 Filed 09/07/17 Page 1 of 7

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

PEEKAY ACQUISITION, LLC, et al.,1 Case No. 17-11722 (BLS)

Debtors. (Jointly Administered)

Hearing Date: October 10, 2017 at 10:00 a.m. (EST) Obj. Deadline: September 21, 2017 at 4:00 p.m. (EST)

APPLICATION OF OFFICIAL COMMITTEE OF UNSECURED CREDITORS OF PEEKAY ACQUISITION, LLC, ET AL., FOR ENTRY OF AN ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF WHITEFORD, TAYLOR & PRESTON LLC AS DELAWARE COUNSEL NUNC PRO TUNC TO AUGUST 21, 2017

The Official Committee of Unsecured Creditors (the “Committee”) appointed in the chapter 11 cases of the above-captioned debtors and debtors in possession (collectively, the

“Debtors”) hereby files this application (the “Application”) for an order, substantially in the form attached hereto as Exhibit A, authorizing the retention and employment of Whiteford, Taylor &

Preston LLC (“WTP”)2 as its Delaware counsel pursuant to section 1103 of chapter 11 of title 11 of the United States Code (the “Bankruptcy Code”), Rule 2014(a) of the Federal Rules of

Bankruptcy Procedure (the “Bankruptcy Rules”) and the Local Rules of Bankruptcy Practice and

Procedure for the United States Bankruptcy Court for the District of Delaware (the “Local

1 The Debtors, along with the last four digits of each Debtor’s tax identification number, are: Peekay, Inc. (3429); Peekay Boutiques, Inc. (7972); Christals Acquisition, LLC (0391); Peekay Acquisition, LLC (0923); Peekay SPA, LLC (2165); ConRev, Inc. (2441); Revolution, Inc. (6019); Charter Smith Sanhueza Retail, Inc. (8963); ZI Gifts F-2, L.L.C. (3565); ZJ Gifts F-3, L.L.C. (3562); ZJ Gifts F-4, L.L.C. (8006); ZJ Gifts F-5, L.L.C. (7062); ZJ Gifts F-6, L.L.C. (4381); ZJ Gifts I-1, L.L.C. (5099); ZJ Gifts M-3, L.L.C. (8925); ZJ Gifts M-l, L.L.C, (7202); and ZJ Gifts M-2, L.L.C. (6643). The Debtors’ corporate headquarters and mailing address is 901 West Main Street, Suite A, Auburn, WA 98001.

2 Whiteford, Taylor & Preston LLC operates as Whiteford, Taylor & Preston L.L.P in jurisdictions outside of Delaware. For the avoidance of any doubt, the Committee seeks to employ both Whiteford, Taylor & Preston LLC and Whiteford, Taylor & Preston L.L.P.

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Rules”). In support of this Application, the Committee also files the Declaration of Christopher

M. Samis of Whiteford, Taylor & Preston LLC in Support of Application of Official Committee of

Unsecured Creditors of Peekay Acquisition, LLC et al., for Entry of an Order Authorizing the

Employment and Retention of Whiteford, Taylor & Preston LLC as Delaware Counsel Nunc Pro

Tunc to August 21, 2017 (the “Samis Declaration”), attached hereto as Exhibit B.

JURISDICTION AND VENUE

1. Pursuant to 28 U.S.C. §§ 157 and 1334, this Court has jurisdiction to consider and grant the relief requested herein. A proceeding to consider and grant such relief is a core proceeding pursuant to 28 U.S.C. § 157(b). Venue is proper before this Court pursuant to

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

328(a) and 1103(a) of the Bankruptcy Code. Relief is also proper pursuant to Bankruptcy Rule

2014 and the Local Rules.3

BACKGROUND

2. On August 10, 2017 (the “Petition Date”), each of the Debtors filed a voluntary petition with this Court for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors in possession pursuant to sections 1107(a) and 1108 of the Bankruptcy Code.

3. On August 21, 2017, the Office of the United States Trustee for the District of

Delaware (the “U.S. Trustee”) appointed the Committee, consisting of the following five members: (i) Kristy E. Butt; (ii) Brian E. Barnett; (iii) Gary Zebrowski; (iv) Dreamgirl

International; and (v) United Consortium, Inc. [Docket No. 82]. That same day, the Committee

3 Pursuant to Local Rule 9013-1(f), the Committee hereby confirms its consent to the entry of a final order by this Court in connection with this Application if it is later determined that this Court, absent consent of the parties, cannot enter a final order or judgment with respect to this Application consistent with Article III of the United States Constitution.

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selected Cullen and Dykman LLP (“C&D”) to serve as its proposed counsel and selected WTP as its proposed Delaware counsel.

RELIEF REQUESTED AND REASONS THEREFOR

4. By this Application, pursuant to section 1103(a) of the Bankruptcy Code and

Bankruptcy Rule 2014, the Committee requests the entry of the proposed order attached hereto as Exhibit A, approving the employment and retention of WTP, nunc pro tunc to August 21,

2017, as its Delaware counsel in connection with these chapter 11 cases.

5. Pursuant to section 1103(a) of the Bankruptcy Code, the Committee requests that this Court approve the employment of WTP as its Delaware counsel to provide the following services:

a. providing legal advice regarding local rules, practices, and procedures and providing substantive and strategic advice on how to accomplish Committee goals, bearing in mind that the Delaware Bankruptcy Court relies on Delaware counsel such as WTP to be involved in all aspects of each bankruptcy proceeding;

b. drafting, reviewing and commenting on drafts of documents to ensure compliance with local rules, practices, and procedures;4

c. drafting, filing and service of documents as requested by C&D;

d. preparing certificates of no objection, certifications of counsel, and notices of fee applications;

e. printing of documents and pleadings for hearings, preparing binders of documents and pleadings for hearings;

f. appearing in Court and at any meetings of creditors on behalf of the Committee in its capacity as Delaware counsel with C&D;

g. monitoring the docket for filings and coordinating with C&D on pending matters that may need responses;

h. leading the investigation into potential claims and causes of action against the Debtors’ current and former directors and officers;

4 WTP expects that there may be occasions when it will be asked to take the lead on discrete pleadings or matters. In such instances, WTP and C&D do not expect to duplicate services.

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i. participating in calls with the Committee; and

j. providing additional administrative support to C&D, as requested.

6. To the extent that WTP is assigned by the Committee, in consultation with C&D, to perform new matters as requested by the Committee that may be necessary and proper in these proceedings and that are materially different from the above-described services (or as otherwise described in the Application), WTP will file a supplemental declaration in accordance with

Bankruptcy Rule 2014. C&D and WTP will closely coordinate to ensure that the legal services provided to the Committee by each firm are not duplicative.

7. The Committee selected WTP as Delaware counsel because of the firm’s extensive experience and knowledge in the fields of creditors’ rights, business reorganizations, restructurings, and liquidations under chapter 11 of the Bankruptcy Code, its expertise, experience and knowledge in practicing before this Court, its proximity to this Court, and its ability to respond quickly to emergency hearings and other emergency matters. It is the

Committee’s opinion that these abilities will enable it to execute faithfully its duties under the

Bankruptcy Code. Further, the Committee believes that WTP is especially well-suited to serve as counsel due to its attorneys’ experience representing creditors’ committees in other large chapter 11 cases pending in the United States Bankruptcy Court for the District of Delaware, including such cases as Nortel Networks, Inc., RS Legacy Corporation (f/k/a RadioShack

Corporation), Emerald Oil, Inc., Baha Mar, Constellation Enterprises LLC, Optima Specialty

Steel, Inc., Tidewater Inc., and TK Holdings Inc.

8. WTP has advised the Committee that it intends to apply to the Court for compensation and reimbursement of expenses in accordance with applicable provisions of the

Bankruptcy Code, the Bankruptcy Rules, the Local Rules, and any administrative compensation order entered in these chapter 11 cases. The proposed rates of compensation, subject to final

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Court approval, are the customary hourly rates in effect when services are performed by the attorneys, legal assistants and staff who provide services to the Committee. These hourly rates are subject to periodic adjustment and the Committee has been advised of that fact.

9. The current hourly rates of the WTP professionals anticipated to be primarily staffed on this matter are set forth in the chart below.

Attorney Status Hourly Rate Christopher M. Samis Partner $550 L. Katherine Good Partner $525 Aaron H. Stulman Associate $375 Kevin Shaw Associate $300 Christopher L. Lano Paralegal $255

10. Consistent with the firm’s policy with respect to its other clients, WTP will charge the Committee for all charges and disbursements incurred in rendering services to the

Committee. These customary items include, among other things, photocopying, facsimiles, travel, business meals, computerized research, postage, witness fees, and other fees related to trials and hearings. Internal costs or overhead cost and document production services (including regular secretarial and word processing time), will not be charged separately.

11. Based upon the Samis Declaration filed contemporaneously herewith, the

Committee is satisfied that (i) WTP represents no interest adverse to the Committee, the Debtors, their estates, or any other party in interest in the matters upon which it is to be engaged and that its employment is in the best interest of the estates, (ii) WTP has no connection with any attorney employed in the office of the U.S. Trustee, and (iii) WTP has not been paid any retainer against which to bill fees and expenses. To the best of the Committee’s knowledge, WTP has no connection with creditors or any other party in interest except as otherwise noted in the Samis

Declaration.

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12. The Committee requests approval of the employment of WTP as Delaware counsel nunc pro tunc to August 21, 2017. Such relief is warranted by the circumstances presented by these chapter 11 cases. The Committee’s selection of WTP on August 21, 2017 necessitated that WTP immediately commence work on time-sensitive matters and promptly devote substantial resources to the Debtors’ cases pending submission and approval of this

Application.

RULE 2002 NOTICE

13. Notice of the instant Application has been given to the following parties or, in lieu thereof, their counsel, if known: (i) the Office of the United States Trustee for the District of

Delaware, 844 King Street, Suite 2207, Lockbox 35, Wilmington, DE 19801 (Attn: Juliet

Sarkessian, Esq.); (ii) the Debtors’ thirty (30) largest unsecured creditors on a consolidated basis;

(iii) the Securities and Exchange Commission; (iv) the Internal Revenue Service; (v) the Offices of the United States Attorney for each of the District of Delaware and Western District of

Washington; (vi) Term A Lenders; (vii) Term B Lenders; and (viii) all parties who have requested notice pursuant to Bankruptcy Rule 2002 and Local Rule 2002-1 (the “Notice

Parties”). The Committee submits that, in light of the nature of the relief requested and the circumstances surrounding these chapter 11 cases, no other or further notice is required or necessary.

NO PRIOR REQUEST

14. No previous application for the relief sought herein has been made to this or any other court.

WHEREFORE, the Committee hereby respectfully requests that it be authorized to retain and employ WTP as its Delaware counsel nunc pro tunc to August 21, 2017 and that WTP

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

PEEKAY ACQUISITION, LLC, et al.1 Case No. 17-11722 (BLS)

Debtors. (Jointly Administered)

Hearing Date: October 10, 2017 at 10:00 a.m. (EST) Obj. Deadline: September 21, 2017 at 4:00 p.m. (EST)

NOTICE OF APPLICATION OF OFFICIAL COMMITTEE OF UNSECURED CREDITORS OF PEEKAY ACQUISITION, LLC, ET AL., FOR ENTRY OF AN ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF WHITEFORD, TAYLOR & PRESTON LLC AS DELAWARE COUNSEL NUNC PRO TUNC TO AUGUST 21, 2017

PLEASE TAKE NOTICE that the Official Committee of Unsecured Creditors (the

“Committee”) in the chapter 11 cases of the above-captioned debtors and debtors in possession

(collectively, the “Debtors”), filed the Application of the Official Committee of Unsecured

Creditors of Peekay Acquisition, LLC, et al., for Entry of an Order Authorizing the

Employment and Retention of Whiteford, Taylor & Preston LLC as Delaware Counsel Nunc

Pro Tunc to August 21, 2017 (the “Application”) with the United States Bankruptcy Court for the District of Delaware (the “Court”).

PLEASE TAKE FURTHER NOTICE that objections to the Application, if any, must be in writing, filed with the Clerk of the United States Bankruptcy Court for the District of

Delaware, 3rd Floor, 824 Market Street, Wilmington, Delaware, 19801, and served upon and

1 The Debtors, along with the last four digits of each Debtor’s tax identification number, are: Peekay, Inc. (3429); Peekay Boutiques, Inc. (7972); Christals Acquisition, LLC (0391); Peekay Acquisition, LLC (0923); Peekay SPA, LLC (2165); ConRev, Inc. (2441); Condom Revolution, Inc. (6019); Charter Smith Sanhueza Retail, Inc. (8963); ZI Gifts F-2, L.L.C. (3565); ZJ Gifts F-3, L.L.C. (3562); ZJ Gifts F-4, L.L.C. (8006); ZJ Gifts F-5, L.L.C. (7062); ZJ Gifts F-6, L.L.C. (4381); ZJ Gifts I-1, L.L.C. (5099); ZJ Gifts M-3, L.L.C. (8925); ZJ Gifts M-l, L.L.C, (7202); and ZJ Gifts M-2, L.L.C. (6643). The Debtors’ corporate headquarters and mailing address is 901 West Main Street, Suite A, Auburn, WA 98001.

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received by the undersigned proposed counsel for the Committee on or before September 21,

2017 at 4:00 p.m. (ET) (the “Objection Deadline”).

PLEASE TAKE FURTHER NOTICE that if a response is timely filed, served and received, you or your attorney must attend the hearing on the Application scheduled to be held before the Honorable Brendan L. Shannon at the Bankruptcy Court, 824 Market Street, 6th Floor,

Courtroom 1, Wilmington, Delaware, 19801 on October 10, 2017 at 10:00 a.m. (ET).

IF NO OBJECTIONS TO THE APPLICATION ARE TIMELY FILED, SERVED AND RECEIVED IN ACCORDANCE WITH THIS NOTICE, THE BANKRUTPCY COURT MAY GRANT THE RELIEF REQUESTED BY THE APPLICATION WITHOUT FURTHER NOTICE OR HEARING.

Dated: September 7, 2017 Respectfully submitted, Wilmington, Delaware

/s/ Aaron H. Stulman Christopher M. Samis (No. 4909) L. Katherine Good (No. 5101) Aaron H. Stulman (No. 5807) Kevin F. Shaw (No. 6239) WHITEFORD, TAYLOR & PRESTON LLC The Renaissance Centre 405 North King Street, Suite 500 Wilmington, Delaware 19801 Telephone: (302) 353-4144 Facsimile: (302) 661-7950 Email: [email protected] [email protected] [email protected] [email protected]

-and-

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S. Jason Teele, Esq. Nicole Stefanelli, Esq. CULLEN AND DYKMAN LLP The Legal Center One Riverfront Plaza Newark, New Jersey 07102 Telephone: (973) 849-0220 Facsimile: (973) 849-2020 Email: [email protected] [email protected]

-and-

Bonnie Pollack, Esq. CULLEN AND DYKMAN LLP 100 Quentin Roosevelt Boulevard Garden City, New York 11530-4850 Telephone: (516) 357-3700 Facsimile: (516) 357-3792 Email: [email protected]

Proposed Counsel for the Official Committee of Unsecured Creditors

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Exhibit A

Proposed Order

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

PEEKAY ACQUISITION, LLC, et al.,1 Case No. 17-11722 (BLS)

Debtors. (Jointly Administered)

RE: Docket No. ___

ORDER GRANTING APPLICATION OF OFFICIAL COMMITTEE OF UNSECURED CREDITORS OF PEEKAY ACQUISITION, LLC, ET AL., FOR ENTRY OF AN ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF WHITEFORD, TAYLOR & PRESTON LLC AS DELAWARE COUNSEL NUNC PRO TUNC TO AUGUST 21, 2017

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

Creditors (the “Committee”) in the above-captioned chapter 11 cases for entry of an order authorizing the Committee to employ and retain Whiteford, Taylor & Preston LLC (“WTP”)2 as its Delaware counsel nunc pro tunc to August 21, 2017, the date the Committee determined to employ WTP in these chapter 11 cases, pursuant to section 1103 of title 11 of the United States

Code; and upon the Declaration of Christopher M. Samis of Whiteford, Taylor & Preston LLC in

Support of Application of Official Committee of Unsecured Creditors of Peekay Acquisition,

LLC, et al., for Entry of an Order Authorizing the Employment and Retention of Whiteford,

Taylor & Preston LLC as Delaware Counsel Nunc Pro Tunc to August 21, 2017 (the “Samis

1 The Debtors, along with the last four digits of each Debtor’s tax identification number, are: Peekay, Inc. (3429); Peekay Boutiques, Inc. (7972); Christals Acquisition, LLC (0391); Peekay Acquisition, LLC (0923); Peekay SPA, LLC (2165); ConRev, Inc. (2441); Condom Revolution, Inc. (6019); Charter Smith Sanhueza Retail, Inc. (8963); ZI Gifts F-2, L.L.C. (3565); ZJ Gifts F-3, L.L.C. (3562); ZJ Gifts F-4, L.L.C. (8006); ZJ Gifts F-5, L.L.C. (7062); ZJ Gifts F-6, L.L.C. (4381); ZJ Gifts I-1, L.L.C. (5099); ZJ Gifts M-3, L.L.C. (8925); ZJ Gifts M-l, L.L.C, (7202); and ZJ Gifts M-2, L.L.C. (6643). The Debtors’ corporate headquarters and mailing address is 901 West Main Street, Suite A, Auburn, WA 98001.

2 Whiteford, Taylor & Preston LLC operates as Whiteford, Taylor & Preston L.L.P in jurisdictions outside of Delaware. For the avoidance of any doubt, this order authorizes the Committee to employ both Whiteford, Taylor & Preston LLC and Whiteford, Taylor & Preston L.L.P.

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Declaration”) attached to the Application as Exhibit B; and the Court having jurisdiction pursuant to sections 157 and 1334 of title 28 of the United States Code to consider the

Application and the relief requested therein; and venue being proper in this Court pursuant to sections 1408 and 1409 of title 28 of the United States Code; and the Court being satisfied that notice of the Application and the opportunity for a hearing on the Application was appropriate under the particular circumstances and no further or other notice need be given; and the Court being satisfied, based on the representations made in the Application and the Samis Declaration, that WTP does not represent or hold any interest adverse to the Committee as to the matters upon which WTP has been and is to be employed, and that WTP is a “disinterested person” as such term is defined in section 101(14) of the Bankruptcy Code; and the Court having determined that the relief sought in the Application is in the best interest of the Committee, the Debtors, their creditors, and all parties in interest; and this Court having determined that the legal and factual bases set forth in the Application and the Samis Declaration establish just cause for the relief granted herein; and after due deliberation and sufficient cause appearing therefor, it is hereby

ORDERED that:

1. The Application is GRANTED as set forth herein.

2. In accordance with section 1103(a) of the Bankruptcy Code and Bankruptcy Rule

2014, the Committee is authorized to employ and to retain WTP as its Delaware counsel, nunc pro tunc to August 21, 2017, on the terms and conditions set forth in the Application.

3. WTP shall not charge a markup to the Debtors with respect to fees billed by contract employees or independent contractors who are hired by WTP to provide services to the

Committee and shall ensure that any such contract employees or independent contractors are subject to conflict checks and disclosures in accordance with the requirements of the Bankruptcy

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Code and Bankruptcy Rules. For the avoidance of doubt, WTP shall not share fees with existing or future contract attorneys who advise on the Debtors’ chapter 11 cases or enter into fee sharing arrangements with such contract employees and independent contractors.

4. The Committee is authorized to retain and employ WTP as its Delaware counsel nunc pro tunc to August 21, 2017 in accordance with the terms and conditions set forth in the

Application; provided, however, that nothing in the Application shall supersede any provisions of the Bankruptcy Code during the pendency of the Debtors’ chapter 11 cases; provided further, however, that to the extent the Application is inconsistent with this Order, the terms of this Order shall govern.

5. Notwithstanding anything to the contrary in the Application, WTP shall not seek reimbursement of expenses for office supplies.

6. To the extent that WTP, in any fee application, seeks reimbursement of charges incurred by WTP in connection with providing overtime secretarial assistance, all parties’ rights to object to the allowance of such charges are reserved.

6. WTP shall apply for compensation for professional services rendered and reimbursement of expenses incurred in connection with the Debtors’ chapter 11 cases in compliance with sections 330 and 331 of the Bankruptcy Code and applicable provisions of the

Bankruptcy Rules, the Local Rules, any case-specific fee protocols approved by the Court after notice and a hearing pursuant to any other applicable procedures and orders of the Court.

7. The Committee and WTP are authorized to take all actions they deem necessary and appropriate to effectuate the relief granted pursuant to this Order in accordance with the

Application.

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8. The terms and conditions of this Order shall be immediately effective and enforceable upon its entry.

9. This Court shall retain jurisdiction with respect to all matters arising from or relating to the interpretation or implementation of this Order.

Dated: ______, 2017 Wilmington, Delaware ______THE HONORABLE BRENDAN LINEHAN SHANNON CHIEF UNITED STATES BANKRUPTCY JUDGE

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Exhibit B

Declaration of Christopher M. Samis

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IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

PEEKAY ACQUISITION, LLC, et al.,1 Case No. 17-11722 (BLS)

Debtors. (Jointly Administered)

DECLARATION OF CHRISTOPHER M. SAMIS OF WHITEFORD, TAYLOR & PRESTON LLC IN SUPPORT OF APPLICATION OF OFFICIAL COMMITTEE OF UNSECURED CREDITORS OF PEEKAY ACQUISITION, LLC, ET AL., FOR ENTRY OF AN ORDER AUTHORIZING THE EMPLOYMENT AND RETENTION OF WHITEFORD, TAYLOR & PRESTON LLC AS DELAWARE COUNSEL NUNC PRO TUNC TO AUGUST 21, 2017

I, Christopher M. Samis, hereby declare, pursuant to 28 U.S.C. § 1746, as follows:

1. I am an attorney at law and a partner of the law firm of Whiteford, Taylor &

Preston LLC (“WTP”).2 WTP is a law firm with twelve offices, and its Wilmington, Delaware office is located at The Renaissance Centre, Suite 500, 405 N. King Street, Wilmington,

Delaware 19801.

2. I make this declaration pursuant to section 1103 of chapter 11 of title 11 of the

United States Code (the “Bankruptcy Code”) and Rules 2014 and 2016 of the Federal Rules of

Bankruptcy Procedure (the “Bankruptcy Rules”) in support of the accompanying application (the

1 The Debtors, along with the last four digits of each Debtor’s tax identification number, are: Peekay, Inc. (3429); Peekay Boutiques, Inc. (7972); Christals Acquisition, LLC (0391); Peekay Acquisition, LLC (0923); Peekay SPA, LLC (2165); ConRev, Inc. (2441); Condom Revolution, Inc. (6019); Charter Smith Sanhueza Retail, Inc. (8963); ZI Gifts F-2, L.L.C. (3565); ZJ Gifts F-3, L.L.C. (3562); ZJ Gifts F-4, L.L.C. (8006); ZJ Gifts F-5, L.L.C. (7062); ZJ Gifts F-6, L.L.C. (4381); ZJ Gifts I-1, L.L.C. (5099); ZJ Gifts M-3, L.L.C. (8925); ZJ Gifts M-l, L.L.C, (7202); and ZJ Gifts M-2, L.L.C. (6643). The Debtors’ corporate headquarters and mailing address is 901 West Main Street, Suite A, Auburn, WA 98001.

2 Whiteford, Taylor & Preston LLC operates as Whiteford, Taylor & Preston L.L.P in jurisdictions outside of Delaware. For the avoidance of any doubt, the Committee seeks to employ both Whiteford, Taylor & Preston LLC and Whiteford, Taylor & Preston L.L.P.

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“Application”) of the Official Committee of Unsecured Creditors (the “Committee”) of Peekay

Acquisition, LLC, et al. (the “Debtors”) to employ and retain WTP as its Delaware counsel.

3. Unless otherwise stated in this Declaration, I have personal knowledge of the facts hereinafter set forth. To the extent that any information disclosed herein requires amendment or modification upon WTP’s completion of further analysis or as additional information becomes available to WTP, a supplemental declaration will be submitted to the

Court. Subject to the approval of this Court and in compliance with the applicable provisions of the Bankruptcy Code, Bankruptcy Rules and the Local Rules, WTP intends to apply for compensation for professional services rendered in connection with these chapter 11 cases, plus reimbursement of actual, necessary expenses and other charges incurred by WTP during the case. The principal professionals and paraprofessionals designated to represent the Committee and their current standard hourly rates are as follows:

Attorney Status Hourly Rate Christopher M. Samis Partner $550 L. Katherine Good Partner $525 Aaron H. Stulman Associate $375 Kevin Shaw Associate $300 Christopher L. Lano Paralegal $255

4. The hourly rates set forth above are WTP’s standard hourly rates for work of this nature. These rates are set at a level designed to compensate WTP fairly for the work of their attorneys and paralegals and to cover fixed and routine overhead expenses. The hourly rates set forth above are subject to periodic adjustments to reflect economic and other conditions. Other attorneys and paralegals within WTP may from time to time serve the Committee in connection with the matters described herein. WTP has not received a retainer in connection with its representation of the Committee in these chapter 11 cases.

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5. It is WTP’s policy to charge its clients in all areas of practice for all other expenses incurred in connection with the client’s case. The expenses charged to clients include, among other things, telephone and telecopier toll and other charges, regular mail and express mail charges, special or hand delivery charges, document processing, photocopying charges, travel expenses, expenses for “working meals,” computerized research, transcription costs as well as non-ordinary overhead expenses such as secretarial and other overtime. WTP will charge the Committee for these expenses in a manner and at rates consistent with charges made generally to WTP’s other clients or as previously fixed by this Court. WTP believes that it is more fair to charge these expenses to the clients incurring them than to increase the hourly rates and spread these expenses among all clients.

6. Neither I, WTP, nor any partner, counsel, associate or other attorney at WTP, insofar as I have been able to ascertain, has in the past represented the Debtors’ largest creditors, any significant beneficiaries of the Debtors (holding 5% or more of the beneficial interest in the

Debtors) or any Potential Party in Interest (as defined below), except as hereinafter set forth.

7. In preparing this declaration, we have used a set of procedures established by

WTP to ensure compliance with the requirements of the Bankruptcy Code and the Bankruptcy

Rules regarding retention of professionals by an official committee under the Bankruptcy Code.

In that regard, WTP obtained a list of names and entities who may be parties in interest in these chapter 11 cases, including inter alia, the Debtors, non-debtor affiliates, secured creditors of the

Debtors, the Debtors’ largest unsecured creditors, present and former officers and directors of the

Debtors, the Committee members, the stalking horse purchaser, parties holding equity interests of 5% or greater in the Debtors and other significant parties in interest (the “Potential Parties in

Interest”). A list of the Potential Parties in Interest is attached hereto as Exhibit 1.

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8. WTP maintains and systematically updates its conflict check system in the regular course of its business, and it is the regular practice of WTP to make and maintain these records.

The conflict system maintained by WTP is designated to include (i) every matter on which it is now or has been engaged, (ii) the entity by which it is now or has been engaged, (iii) the identity of related parties, (iv) the identity of adverse parties, and (v) the attorney at WTP that is knowledgeable about the matter. It is the policy of WTP that no new matter may be accepted or opened within the firm without completing and submitting to those charged with maintaining the conflict check system the information necessary to check each such matter for conflicts, including the identity of the prospective client, the matter and the related and adverse parties.

Accordingly, the database is updated for every new matter undertaken by WTP. The scope of the system is a function of the completeness and accuracy of the information submitted to the attorney opening a new matter. WTP ran the Potential Parties in Interest through its conflict check system, and WTP does not represent, or have any other connection with any of the

Potential Parties in Interest listed on Exhibit 1, except as disclosed herein.

9. WTP has in the past represented, currently represents and/or may in the future represent, in matters wholly unrelated to the Debtors or these chapter 11 cases, certain Potential

Parties in Interest (including, without limitation, those entities set forth on Exhibit 2, attached hereto who are current clients or are affiliates thereof, and those entities or affiliates thereof set forth on Exhibit 3 attached hereto who have been represented by WTP within the last five (5) years). I do not believe that any single matter is a major engagement that, alone or in the aggregate with other engagements for the same entity, involves the billing of fees in excess of one percent (1%) of WTP’s annual fees billed. Moreover, WTP will not represent any of the

Potential Parties in Interest in any facet of the Debtors’ chapter 11 cases.

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10. Going forward, WTP will represent no entity other than the Committee in connection with these chapter 11 cases. However, WTP may represent a successor in interest to the Committee pursuant to a confirmed plan in these chapter 11 cases.

11. I do not believe there is any connection or interest (as such terms are used in section 101(14) of the Bankruptcy Code and Bankruptcy Rule 2014(a)) between WTP and

(i) any attorney employed by the Office of the United States for the District of Delaware or

(ii) any counsel, accountants, financial consultants, and investment bankers who represent or may represent claimants or other parties in interest in these chapter 11 cases. In addition, as part of its practice, WTP appears in cases, proceedings, and transactions involving many different attorneys, counsel, accountants, financial consultants, and investment bankers, some of which now or may in the future represent claimants and parties in interest in this case. WTP has not and will not represent any such entities in relation to these chapter 11 cases nor have any relationship with any such entities that would be adverse to the Committee or its interests in connection with this case.

12. To the best of my knowledge, no attorney at WTP is a relative of, currently has, or previously has had any connection with the bankruptcy judge approving the employment of

WTP as the Committee’s counsel that would render the employment improper.

13. Except as set forth herein, and based upon the information available to me, neither

I, WTP, nor any partner, counsel or associate thereof, insofar as I have been able to ascertain, holds or represents any interest adverse to the Committee in the matters upon which WTP is to be employed. Based upon the information available to me, I believe that WTP is a “disinterested person” as that term is defined in section 101(14) of the Bankruptcy Code.

5

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14. No promises have been received by WTP, or by any partner, counsel or associate thereof, as to compensation in connection with this case other than in accordance with the provisions of the Bankruptcy Code, the Bankruptcy Rules and the Local Rules. WTP has no agreement with any other entity to share with such entity any compensation received by WTP.

15. WTP did not receive a retainer with respect to this representation.

16. WTP shall apply for compensation for professional services rendered and reimbursement of expenses incurred in connection with the Debtors’ chapter 11 cases in compliance with sections 330 and 331 of the Bankruptcy Code and applicable provisions of the

Bankruptcy Rules, Local Rules, and any other applicable procedures and orders of the Court.

Date: September 7, 2017 /s/ Christopher M. Samis Christopher M. Samis

6

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Exhibit 1

Potential Parties in Interest

2260022v2 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 9 of 53

Exhibit 1 – Potential Parties-in-Interest

Debtors

Peekay, Inc. Peekay Boutiques, Inc. Christals Acquisition, LLC Peekay Acquisition, LLC Peekay Spa, LLC Conrev, Inc. Condom Revolution, Inc. Charter Smith Sanhueza Retail, Inc. ZJ Gifts F-2, LLC ZJ Gifts F-3, LLC ZJ Gifts F-4, LLC ZJ Gifts F-5, LLC ZJ Gifts F-6, LLC ZJ Gifts 1-1, LLC ZJ Gifts M-3, LLC ZJ Gifts M-1, LLC ZJ Gifts M-2, LLC

Current and Recent Former Officers & Directors

Ellery W. Roberts Matthew Kahn David Aho Edward Tobin Lisa Berman Janet Mathews Bob Patterson Martin Walker David Leigh George Williams

Top 30 Creditors

Kris Butt United Consortium, Inc. Ross Jackson Adventure Industries/Whipsmart Gary Zebrowski Wicked Sensual Care Inc. Brian Barnett Fantasy Lingerie Rick Barnett Print NW Christopher Steward Robert Half Finance & Accounting Trish Don Francesco Evolved Novelties, Inc. Lelo Inc. Kheper Games Dreamgirl Shirley of Hollywood Standard Innovation Givex USA Corporation Fun Factory EPI24 USA LLC Doc Johnson Bushman Products Exotic Novelties Savvy Company LLC Kama Sutra Our Full Attention Interactive Life Forms Entercom Seattle LLC

Banks

Wells Fargo Bank, NA Bank of America, NA California Republic Bank

Landlords

PK Properties, LLC The BETAS Realty Group LTD KIN Properties, Inc. Corinthian Real Estate D’Alessio Investments G&A Partnership Schulein Annuity Trust Maluhia Investments LLC

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 10 of 53

Landlords

Scott A. Hunter Trust dba Hunter Landmark Prop 975 N Germantown Pkwy Presidio Properties, LLC William A. Benbassat 21Ways, LLC Kent Hill LLC K&S Parkway Center, LLC Timbercreek Plaza Archadia Properties, LLC Woodberry Square Center, LLC Sons & Sumich, LLC Sherman Williams Plaza Associate, LLP GWP-Northridge Grove Shopping Center, LP West Palmdale 10th St Center, LLC Tustin Street Center AJE, LLC DFTJL Properties (Tammi Leggett) JV Leggett (Patti Leggett) Successors Henry & Sandra Friedman WJM Company, LLC dba Kirkland Car Center Riverside Towne Center #1 LP Village Square Partners, LLC Louis P. Smaldino dba Gateway Management Fitzsimons Living Trust Company Barbara Gherardi, Trustee for Gerald Gherardi Shapell SoCal Rental Properties, LLC Inter Vivos Trust First Street Ltd.

Contract Counterparties/Vendors/Other Parties In Interest

12512 Victory, LLC Kent Easthill Shopping Ctr 1540795 Ontario Inc. Kern International 24/7 Flood Response Kerr Security, Inc. 321 Foto, Inc. Kerri Renaedbatease Intimates 360 West Media Distributions LLC dba Jack Adams Group Kevin Hundsnurscher 3rd Degree Films Kevin Pino dba Royal Flush Plumbing & Drain Co. 5th Avenue Studio Keybank Card 6 Point Stars LLC KG Furniture 6860796 Canada Inc. Kheper Games 777 Lucky Accessories KHHT FM 92.3 800 Kit Warehouse Kick Ass Pictures 88 Merchandise Comp Kileen Incorporated 95 and Sunny Inc. Kim Topolski A & A Trading Kimberly Noble A & B Fire Protection Kimberly Willis A & R Carpet Care and Professional Cleaning Service Kimco Realty Corporation A & R Luggage Mfg Co Kindred Cosmetics A & R Naturelles, Inc. King County Health Department A Gallery Named Desire King County Journal Newspapers A Ii Kk Inc. dba Mr. Rooter Plbg South Puget Sound King County Licensing Section A To Z Fashions King County Treasury A Touch of Glass Kingman Industries A&D Finishes Inc. King-Max Products Inc. A. B. Distribution Kinklab A.A.Importing Co. Inc. Kirsten Thornton A.C.K. Trading Company Kiss Me In The Garden A.E.A. Products, Inc./Jade KISW FM 2

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 11 of 53

Contract Counterparties/Vendors/Other Parties In Interest

A.T. Designs Kitsap County Public Works A-1 Performance, Inc. Kitsap County Sheriff’s Office A1overstock Kitsap County Treasurer AAA Sweeping, LLC Kitsap Sun AAA Vibs Galore Kitsch N Kouture By Femme Metale A-Abbot Locksmith Inc. Kiwanis of Auburn A-Ames Plumbing-Heating Corp. KJAQ-FM Aarrow Inc. KKWF-FM Aasect KLCK-FM Abby Winters-Wicked Kleindolph, Sherry A. ABC Pest Control KLJ & Associates LLP Abdias G Arevalo Kmg Direct Ability Fire Equipment Corp. Kmg Direct/ Fep Dist Absolute Clean KMPS-FM Absolute Elegance KMVN-FM/Movin 93.9 AC Lingerie Dist. KNDD FM Acap Know Mind Enterprises Inc. Accent Northwest Kokozian Law Firm, A Professional Law Corp. Acclaim Networks Kole Imports Accountemps Komar Company, Inc. Accretive Technology Group Inc. Konica Minolta Business Sol. Ace & Ace Kookie Int`l Ace USA Korin Magers Aces Unlimited LLC KPLZ FM - Star 101.5 Acker Electric KPTK-AM Action Awnings KQMV-FM Action Snacks Kretek International Adam & Eve Krislee Turcott Adam and Eve Wholesale Krissina Ballard Adam Diamond dba Skoben Krista Adams Adams & Associates Krista Sponheim Adams Apple Kristi Mcgovern Adams Window Cleaning Kristian Sanchez Adazzi Inc. dba Condomania Kristin Pankau Adrianna Sanchez Kristin Pankaw Adult Candy Shop LLC Kristine Mobley Adult Source Media Kristine Wagner Advance Pest Control Kristy E Butt Advance Testing&Service Inc. Kristy E Butt Advanced Electric & Alarm Sys Inc. Kristy E. Butt (Interest) Advanced Graphics Kristyn Yoshida Advanced Response Corp. KROQ FM-CBS Radio Advanta Clean of The Eastside Krystal Cooper Advantage Graphics Krystal Lambert Advent Print Resources Krystal Sack Advent Visual Krysten Alvarado Adventure Industries/Whipsmart Kyle Brown Advocates Law Group, PLLC Kyle Merrell Aee/Hee KYO Trading Comp 3

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 12 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Aero-Clean Landreth/Rug Scrubber KZOK-FM Affiliated Assoc of America L & P Printing Affinitas Intimates dba L & P Printing Aflac L&I - Elevator Section Agassi Jewelry, Inc. L.A. County Agric. Comm./Wts.+Meas. AGB Inc. dba Spartacus Enterprises L.A.Imprints Age Group, Ltd. L.C.Fantasia Ltd. Aircare USA, Inc. L.E.T. Corp. dba LA Erotic Toys Aire Hosiery Inc. La Manda Davis Airfresh Duct Cleaning Co. La Parisina Airways Freight La Quinta Inns & Suites Ajaxx 63 La Rues Floor Covering, Inc. Al’s Carpet & Upholstery Cleaning La Weekly Alaska Cascade Financial Services, Inc. Labels Direct, Inc. Alcantara Enterprises dba Cybertech Electric Labor Finders (Hot Springs) Alco Industries Labor Ready Alderson Roofing & Sheet Metal Co,. Inc. Labor Works Aldik Artificial Flower Co, Inc. Lad Graphics Aleesha Alston Lady Calston Alex Laisha Lai Wah Knitting Factory Ltd. Alexander Hamilton Institute Laid Back Enterprises Inc. Alexander Institute Laird Norton Tyee Alexander’s Party Rentals Lakehaven Utility District Alexandra Barron Lakes Electric Alexandra Decker Lakeshirts, Inc./Blue 84 Ali Fralick Lakewood Laboratories, Inc. Alice Buck Lakia Davis Alice Octavia Floral Shoppe Lamar Companies Alicia Carver Lamine Diop Aligned Products LLC Landmark Catering, LLC Alisha Segura Larice Roop Alison Hoss Larry Destro All American Apple Larry Maples & Raven Inc. All American Electric, Inc. Larry Maples & Raven Inc. All Around Lighting, Inc. Las Colinas Co All Copy Products Lastand, Inc. dba Fish Window Cleaning All Pro Broadcasting, Inc. Laszio Prascer dba Light From Above All Purpose Cleaning Latin Media Inc. All Purpose Door Repair Latonya Owens All Service Screen & Glass Inc. Laura Crossett Allan C. Mann dba Time Realty Property Management Lauren Justine Hoffman Allcorp Insurance, Inc. Laurin Broyles Alldigital Inc. Lava Enterprises Allen Sales Corp. dba Innovavue Technologies Lava Wilson Allianceone Law Offices of Robert Friedman Allied Fire & Security Lawrence Roll-Up Doors, Inc. Allied Waste - Wilsonville OR Lb’s Fashion Allison Cloyd Lbo Entertainment Group, Inc. 4

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 13 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Allison Gale Le Mystere No 9 LLC Allure Leather Leah Andreus Allusions Glass and Mirror Inc. Leah Putman Ally Rose Toppers Leah Wilson Alpha Art Glass Studio Lee Carter Alpha Electric Inc. Leeana Perez Alphaprint dba Alphagraphics Leeber Limited USA Alpine Grounds Maintenance Leeu Group, Inc. Aluminum Entry Systems, Inc. Leg Avenue Inc. Amanda Ansell Legend Video, Inc. Amanda Baldwin Legends Collection Amanda Brown Legs R’ Us Amanda Lawrence-Rosen Lelo Inc. Amanda Parker Lenmar Enterprises, Inc. Amanda Warner Lesco Alarm Co Amber Mathis Leslie Walsh-Cornelison Amber Tegantvoort Leukemia and Lymphoma Society Ambiance Leyton Croxdale Ambrosia-Adult.Com LFP Apparel, LLC-Hustler Amee Corning LFP Video Group, LLC America Feitain Handicraft Inc. LGI Distributors (Sexz Pics) America’s Finest Fire- Affp Li Yang Toy Ltd. Corp. American Alarm Systems, Inc. Libertybelle Marketing Lim T/A Nexus American All Risk Insurance Services, Inc. Licia Deusen American Arbitration Association Life Map Assurance Company American Bldg Maintenance Life’s Tempations American Book Company Lifelong Aids Alliance American Building Services Light Bulbs Etc American Enterprises Co, Inc. Lightspeed Media Corp. American Express Lilac City Tatoo Expo American Fixture Lincoln Financial Group American Hardcore Inc. Linda Alwine American Latex Corporation Linda Devela American Lock & Key Linda Hartman LLC American National Standards Institute Linda Hartman LLC American Neon Inc. Lingeriebelimage/Gregg Homme American Paper & Plastic Lipi Ghosh American Plume & Fancy Feather Liquid Assets American Powder Coating Lisa Berman dba Insights American Products Ltd. Lisa Gonzalez American Retail Supply Lisa Kidd American Towelette Company Little Black Dress Events & Productions LLC AMG Fire Service Little Genie Productions AMJ Dot LLC dba The City Fashion Little Rooster Ampac Little Star Enterprises Amusemints LLC Live Nation Marketing Inc. Amy Bartnes Live Publishing, Inc., Amy Gibbs Lloyd Pest Control Anabolic Video Productions Inc. LM Distributing 5

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 14 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Anand Mehta Locksmith Guys (The) Anarchy Films Loenard C. Koolstra dba Accurate Sealcoating Anastasia Hansz Loewie Ltd. dba Nomi Tang Andrew Christian, Inc. Loftus International Andrew James Griffin dba Searchlights of Dallas Lolita Girl Clothing Andrew Kemper Lonestar Emergency Water Removal Andrew Schwartz dba Virtually About LLC Long Arch International Andtech Corporation Long Beach AIDs Foundation Andy J Costabel dba Costanera Creative Long Beach Lesbian & Gay Pride Anel Rodriguez Long Beach Roto-Rooter #12 Aneros/High Island Health LLC Long Beach, City of - Utilities Angel Toy Corp. Long Win Inc. Angeles Electric Loomco International Angelia Cavanaugh Loomis Angelina Gutierrez Lords and Ladies Inc. dba Glitz-Teaz Pasties Angelina Luna Loretta Martinez Angelina Vezzoni Lori Corkum Angels Carpet Service Alternative Animals Gone Wild, Inc. Los Angeles County Anita International Corp. Los Angeles County Tax Collect Anjoy International Ltd. Los Angeles Daily News Publishing Co Anju Jewelry dba Ga Designs Inc. Los Angeles Dept. Water & Power Ann’s Trading Co, Inc. Los Angeles Prime Properties LLC Anna Brown Los Angeles Times Anna Muhlhauser Diem dba Foulmouth Greetings Los Cerritos Community Newspaper Group Anne Winegar Lotions & Lace Anne Ysasi Louie Johnson Annette Parker Louis Auto Glass Annie Mullen Love Bumper Designs Anthem Blue Cross L and H Love Joe Inc. Anthony Muhammad Love Scent Inc. Anthony P Alonzo Love Shoppe Anthony Pignataro Love Toys Inc. Anthony Simmons Lovehoney LLC Antigua Pictures Lovestyle Glass Antonio Brito dba Just To Flirt Loving Fun Lingerie Anything Goes Embroidery LRR, Inc. Apex Flooring, Inc. LRS Apparel Ltd. April Grace Vilgera LRS Realty & Management, Inc. April Perry Lt Security Inc. Aqua Clean Jet-N-Vac, Inc. Luba Kogan Aquala Loyd Lubna LLC dba Influence Bureau Aquala Loyd Luck Enterprises LLC dba Window Gang Aquamoist Lucky Kitty LLC Aquarius Ent. Merch Lucky Magazine Aramark Refreshment Services Lucom USA Architectural Acoustics Lucy B. Inc. Architectural Wall Systems Lumisource, Inc. Argosy LLP dba Argosy Cruises Lunaire 6

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 15 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Argus Janitorial LLC Lust Productions Aria Entertainment Group Lux De Ville Arianne Luz De La Riva Arion Perfume and Beauty LV Trading LLC Arizona Antique Gallery Lyndale Glass ARJ Inc. dba Mr Rooter Plumbing of Memphis M & A Imports Ltd. Arkbest Realty, Inc. M & A Imports Ltd. Armadilla Wax Works M and M Sales M&L Exchange Inc. dba Glass Doctor of Riverside Armando De Peralta Co. Armfield Harrison & Thomas Inc. M. Velastegui Arodal of Washington Inc. M.A. Carper Aroma Terra Inc. M.D. Brokerage LLC Arrow Products, Inc. Ii M.D. Science Lab, LLC Art De’cor M.E. Gallery Inc. Art Gonzales Macdonald-Miller Fac.Solutions Art Hauser Insurance, Inc. dba Hauser Group, The Macintyre Hudson Limited Art In Motion Made By Humans Art Juxtaposed/ Nelson Delanuez Madison Ave Intimates Inc. Art Pictures Frames & Mirror Maggie Grossman Artemisa Garcia Magic Moments Int’l, Inc. Artifacts Inc. Magik Missile Artistic Alchemy Magnetic Poetry Artistic Gifts Magnus Artmark Chicago Ltd. Main St Loungewear, Inc. Asacp Main Street Sonoma Ascension Lingerie LLC Makaylah Cockheran Malcolm’s Plbg & Rooter Srv dba Mr Rooter Ashlee Tudor Plumbing Inc. Ashley Hansen Malini Ashley Kelly-Norling Manifestations Inc. Ashley Paroli Manual Rodriquez Ashley Pelayo Manufactures’ News, Inc. Ashley Rich Manufacturing Warehouse Ashley Vanzee Mara Bingham ASI/PJUR Marcelino Espitia dba Marcy Nelly Glass Aspen Ridge Property Serivces LLC Marchyndia Taylor Assaf Micha dba A.M. Electric & Lighting Design Inc. Marcoa Publishing, Inc. Associated Students, Inc. Margaret Dimick Association of Washington Business Margarita Bermudez Astra Security Marian Andreescu dba Synergy Acquisitions LLC AT&T Marianne Burbage AT&T Long Distance Marie Zurn-Kopp AT&T - Ga Marina Castanedo AT&T Cor Marina Pacific Dist. AT&T For Mark Borchardt AT&T Hal Mark Dalessi/Sunwest Air Conditioning AT&T Hot Mark E. Johnson dba Mark Johnson Consulting 7

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 16 of 53

Contract Counterparties/Vendors/Other Parties In Interest

AT&T Long Distance Mark Fitzgerald AT&T Lwo Mark Mitchell AT&T Mem Mark Yeager AT&T Yellow Pages Marketing Extensions Inc. Ata Boy Inc. Marketing Extensions, Inc. Atchley’s Hauling, Inc. Marks Paneth LLP Athens Services Marlin Leasing Corp. Atlasta Lock and Safe Co., Inc. Marlowe & Co., Inc. Atmos Energy Marnie Holt Swenson Atomic Outdoor Media, Inc. Marti Davis Attia Arenas Martin A/C & Electrical, Inc. Auburn Chamber of Commerce Martin Mlodozeniec Auburn Downtown Association Martin Walker Auburn Electrical Service Marty Klein Auburn False Alarm Reduction Program Marv’s Plumbing Inc. Auburn Parks, Art and Recreation Mary Green / Mansilk Auburn Rotary Mary Mireles Auburn Tourism Board Mary Stevens Audio Video Security Systems Mary Wilhelm Audit Systems Inc.orporated Marydele Riego Auric Blends Maryland Child Support Masco Builders Service dba Gale Contractor Aurora H. Ramil Services Aurora Panida Mask Italia Inc. Aurora Plastics & Packaging Masque International, LLC Austin Productions Masters Roofing & Construction Services Australian Therapeutic Supplies, Inc. Mataba Sales Authority It, LLC Matrix Finance & Accounting LLC Automatic Payment Processing, LLC (Wl) Matscott Automotive Management Matt Butcher Autumn Smejdir Matt Merkel Avalon Enterprises Matthew Brown Avalon Press, LLC Maverick Entertainment Corp. Avelli, Inc. Maxell Corp. of America Avetech Software, Inc. Maximotion Co LLC Avista Utilities Mc Parcel Delivery, Inc. Avn Media Network, Inc. Mc2 Avn Publications Inc. Mccormack Roofing Axis Web Development Mckinstry Co .LLC Azalea Software, Inc. MD Ment, LLC dba Men Technologies B & P Intimates Inc. Meagan Calma B. Cumming Company Meagan Vaccaro Babeland Wholesale Measure Consumer Perspectives Baby Doll Pictures Media Nation LLC Badabadabingo Fun Games Co Medina Communication Corp. Baile Health Care Product Co. Ltd. Medina Entertainment Resources Bailey Ind Inc. dba Summit Heat-n-Air Medinvest Baily Family Farms Mega Path Baja Fresh Megan Haltman 8

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 17 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Baker Electric Megan Simmons Ball Plumbing Megan Wolf Balloon Splendor Melanie Wenzel Balloon Team Promotions(John E. Bledsoe) Melee LLC dba Studio Melee Balton Signs Company LLC Melissa Bernal Bang Productions Inc. Melissa Brizueld Bank of America Melissa Frohning Bannerman Melissa Mcnish Barb Decaro Melissa Wellens Barbara Reyes Melodie Jones-Sanford Barbara Wallace Meltdown Productions Bargain Books Wholesaler Meltdown, Inc. Barkley Financial Services Memphis Air Conditioning and Heating Barnaby Ltd., LLC dba Good Vibrations Memphis and Shelby County Barnard Intellectual Prop.Law Memphis Light, Gas and Water Division Barnhart Industries, Inc. Memphis/Shelby County Metro Alarm Office Barracuda Entertainment Meridan Scale Service Barron Heating Air Conditioning Meridian Capital Investment Bankers Barry Soosman Merit Construction Northwest Bart James Johnson dba Bart’s Land&Yard Maintenance Merrill Communications LLC Bassoni USA Limited Metal Mafia Baudville Metal Morphosis Bayview Entertainment, LLC Metro Content, LLC Bci Technologies, Inc. Metro Safety & Fire, Inc. Be Wicked Mi Linea Beads By The Dozen Michael Gary Sims Beamonstar Michael Gordon Innovations Beauty & Ah Bee Inc. Michael John Galvin Bee Zee Tees, Inc. Michael Reynolds, Law Offices Beijing 1230 Garmet dba Li Chun Zuo Michael Rhind Bel Red Heating & Ac Michael Swedelius dba Redline Acoustics Bel-Aire USA, Inc. Michael Thompson Michael W Duckmanton dba Mike’s D’ Bella Moda, LLC Dbz T. Santiago Maintenance Bellevue Radio, Inc. dba KXI-AM/KQMV-FM Michaels Keys, Inc. Bellingham Plumbing & Heating, Inc. Micheal Vash Designs, LLC Bellingham/Whatcom C of C Michel & Co. Bells and Whistles LLC Michelle Borland Belly Scarf Michelle C Cherrick Ben Wa Novelty Corp. Michelle Corado Bennetts Plumbing, Inc. Michelle Finn Bernie Cappelli Michelle Gillett Berry Sexy Michelle M Fuchs Best Security Industries Michelle Rempel Best Western Heritage Inn Michelle Turner Best Western-Federal Way Microsoft Corporation Best Western-Orange County Mid American Energy Company Best Whip Inc. Midway Service Inc. 9

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 18 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Bestsky Int’l Inc. Midwest Design Imports, Inc. Beta Health Association Midwest Lock & Security, Inc. Betancourth Inc./ Fete’ishes Choc Mike Gould Betts, Patterson, & Mines P.S. Mike Pastore Betty Beauty Inc. Mike Sims Biedermann & Sons Miko Exoticwear Big Mouth Toys Mile High Media Big Teaze Toys Miles Crum Bill’s Fire Extinguisher Srv,Inc. Milk and Honey Inc. Binder Products Millennium Bargains Bizarre Video Millennium Laboratories Black Ice Limited Milltex Group Inc. Black Market Entertainment Mind Body Source Bling Strands LLC Mindgeek USA, Inc. Bloomsberry Inc. Minna Life, Inc. Blue Q Minor Creations Blue Sphere Mireille Carrier Bluebird America Inc. Miss Auburn Pageant Bluehornet Netwrks/Digital River Inc. MJR Inc./K. Amalia Enterprises Blueline Catalog Consulting Mk Custom Roofing, Inc. Blush Lingerie Inc. Mlf Enterprises Blutail LLC Mmor Research, LLC BMark LLC Mo Sweeney BMS Enterprises Mob Town Enterprizes BMW Financial Services Mod Land Inc. Bob Decker Modular Electric, Inc. Bob Lutes Molly Ulrich Bob Wright Industrial Properties, Inc. Molly Ulrich Bobby Ahearn Mona V Fashion Bodee LLC dba Zencore Plus Monarch Hotel - Clackamas Body Action Monday Morning Books dba Pretty Things Press Body Aware Inc. Monde Media Group Body Candy LLC Mondo Mannequins Body Crystals Of Californ Money Mailer Corp. Body Language Fashions Money Mailer of Western Washington Body Language Fashions Montag Fine Candle Company Inc. Body Zone Apparal, LLC Montecito Growers & Processors Bodyworx Mood: Dmx, Inc. Boise Packing & Newsprint, LLC Morgan Bogue Bon Bon Bodywear Morgan Davis Bon Pest Control Morgan Panzino Morrill Rake Legacy Enterprises dba Fish Window Bonafide Lock & Safe, Inc. Cleaning Bondaids, LLC Mother Plucker Feather Co Bonded Adjustment Company Mountain Mist Water Bonner Trading, Inc. Movie Star Bonnie Goulding Mowhawk Factoring Inc. Bon-Vue Enterprises Mr. Fix It Plumbing, Inc. Book Club of America Mrsakahn, LLC 10

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 19 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Book Country Clearing House LLC Msnv Inc. Book Sales Inc. Mtg Distributing Boom Boom Jeans Mudslide LLC. dba Nu Sales Boone Electric Construction Muffrey Trust Booty Parlor Inc. Multimedia Pictures Inc. Booyah Networks, Inc. Musotica Wear, Inc. Bormio Inc.dba Roundtablepizza Muzak - Northwest Boston America Muzak - OA Boston Pump Works Muzak-Southern California Bower Electric Mv Services, Inc. Box Maker Inc. My Erotic Fantasy Boy Butter Lubes, LLC My Intima Boy Scouts of America My Little Secret LLC Brackett & Ellis, Pc Myco Marketing Corp. Bradleys Book Clearance Myhang Ngyen Brand One Inc. Mystic Rose Books Brandi Everist Mythic Investments Avv Brandy Roquemore N Hollywood Brandy Rothans N.B.S.P. Inc. Brass Head Inc. N.C. Helms, Inc. dba Devine Toys Bravo Nadeau Brazabra Corp. Nahanco (Natl Hanger Co) Brea Najah Hall Brea Chamber of Commerce Naked Ambition LLC Brea Electric Company Naked Boxer Brief Company Inc. Breanne M. Riley Nalpac Ltd. Breez Fragrances Nancy Brown dba Extra Hands Catering Brendee K Marshall dba Absolute Elegance Nanma Mfg Company Brettlin Karalius Nat.Assc. of Credit Management Brian Barnett Natasha Beach Brian Barnett-Interest Natasha Doyea Brian Eldridge Natasha Lester Brian Kauffman Natasha Mace Brian Taylor Nathan Thompson Nathaniel J Albrecht dba Albrecht Tax & Brianna Miera Accounting Services, LLC Brideworld National Cable Communications LLC Bright Lights Candle Co. National Cinemedia, LLC Bring It Up, Inc. National Clothier Supply Bristol Center, Cc#20302 National Union Bristols 6 National Video Supply Brite Solutions Lighting, Inc. Native Group International Ltd. Brittany Garner Natrient Inc. dba Nasutra, LLC Brittany Smith Natrient, LLC Broadridge Ics Natural Burst, LLC Brooke Mcmaster Natural Selection Bath & Body Brown & Brown of Washington, Inc. Nc 17 Clothing Bruce Hargens Nc Net S.R.O. Bryce Gifford Nectar Entertainment 11

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 20 of 53

Contract Counterparties/Vendors/Other Parties In Interest

BU Consulting Neel Grover Buchalter Nemer Neopost Bucket Outlet/ Red Hill Gen Store Neopost Northwest - Tukwila Buckles Productions Inc. Nestle Pure Life Direct Budget Blinds Netharly Yaeger Bullet Proof Enterprises Netlink Bullseye Builders Inc. Neva Nude, LLC Bullseye Telecom New Beginnings Burch Porter & Johnson PLLC New Concepts Burleska Ltd. New Earth Trading Burlington Chamber of Commerce New Edge Networks Wan Unit08 Burnham/Brown New Friends 2 Publications Burrtec Waste Industries New Machine / Interactive Dist Bushman Products New Millennium Beverage LLC Business 2.0 New Product Development Business Plans Inc. New Release Distributors Buxton New Sensations Buywise Global Trading In New Traditions C & C Yard Care Inc. New West Technologies C & M Glass/dba Nieman Glass New World Sex Education C&D Electric Inc. New York Elegance Enterprise Inc. C2 Financial Consulting, LLC Newport Dist, Inc./Northstar CA Board of Equalization Newsways CA Franchise Tax Board Next Step Designs CA Franchise Tax Board Nextopia Software Corp. CA SDU Niall Ennis Caballero Nicholas C. Rutherford Caffe D’amore Nicole Serrano Caitlin Johnson Nicole Stewart Caitlin Sperber Nihil Clothing Co Cala Products Nima Accessories Inc. Calatex, Inc. Nima Bari Caleb Saunders Nina Turk California Exotic Novelties Nina Wicks California Fantasies Ningbo Aidike Textiles Co California State Univeristy Northridge dba Daily Sundial Ninn Worx California Sunshine Active Wear Nitricel LLC Callie Services, Inc. dba Roto-Rooter - Tn NMC Plastics Ltd. Calrev, LLC NMR Distribution America Inc. Camobooty, Inc. No Strings Attached Lingerie Campaigner-J2 Global Noahs Cleaning Service Campus Circle Inc. Noble Works, LLC Candy Shop Noho Communications Group, Inc. Candyprints/Robert Prado Nom De Plume Inc. Canoga Park Heating & Air North American Battery Co. Canyondale LP dba Ratterree Heat and Air Northcoast Banners & Bags Care Contruction Services, Inc. Northern Mechanical HVAC, LLC Careertrack Northwest Employers Trust 12

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Contract Counterparties/Vendors/Other Parties In Interest

Car-Go Battery Co Northwest Forklift Carla Price Northwest Roof Service Inc. Carlson Sheet Metal Works Inc. Northwest Women’s Show Carlson Steelworks, Inc. Northwestern Mutual Carol Desmet Notary Public Program Carol Honeywell Notco Inc. dba Hollywood Heels Carol Mckenzie Novelties By Nasswalk Carpet USA, Ltd. Nsia Carressing Candle, Inc. Nuelle, Inc. Carter & Co Nvl Laboratories, Inc. Caruso Enterprises, Inc. NW Natural Cascade Design/Licks and Lashes NW Navigator-Kitsap Cascade Natural Gas Corp. NW Sportfishing Industry Association Cascadia Newspaper Co., LLC Nyberg Locksmiths Cash Nyk Logistics(Americas) Cassandra South Nyssa Gehring Cassie Jaunty Nyssa White Catchie Corp. O My Products Catherine Coatney O.J.J. Services Catherine Maxine Mcnerney dba Kitty’s Catering O’Brien, Barton & Hopkins PLLP Caution Wear Corp. O’Connor Architects Cavalry Portfolio Services LLC Oak River Insurance Company CB Distributors, Inc. Oakland Park Clothing LLC dba Bonitaz Corsets CCH Inc. Oama International CCS Digital Printing OC Weekly Media, Inc. CDW Direct, LLC Octavia Mcclain Cebrian Enterprises, Inc. Oh Man! Studios Ceci Jewelry Ok Electric, Inc. CEI Creative Energies Inc. Oklahoma Employment Sec Comm Celebration Soaps Oklahoma Secretary of State Celeste Schuster Olander Enterprises, Inc. Celestial Science Old Gold Antiques Center For Spiritual Recovery Old Pueblo Distribution Center of Lifedbarainshadow Ole Gift Inc. Center Stage Designs Olio Inc. Centerpoint Energy Olivia Schacht Centurian Distribution Ollie S Cards&Novelties Century Link-Federal Way Olympic Mountain Products Centurylink Olympic Wiring Inc. Centurylink Omega Pattern Works Centurylink - Office OMG International Inc. Centurylink - Seattle One Call Electric & Lighting Inc. Cerise One Degree Events Cerritos One Up Innovations Cerritos Regional Chamber of Commerce Online Technologies CES Investments, Inc. dba Business Evaluation Services Ooo Boutique Chad Jozwick/J.J.Links Ora’s Art Chain Store Maintenance, Inc. Orange Co. Roto Rooter #11 13

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Contract Counterparties/Vendors/Other Parties In Interest

Chalmon Group LLC. Orange Coast College Channel 1 Releasing Orange County & Long Beach Blade Charades Orange County Aids Service Foundation Charlene Cheesman Orange County Locksmith Service Charles Jewell Orange County Tax Collector Charles Serouya & Son Inc. Orange County Treasurer Charles W. Butt Construction, Inc. Oregon Dept. of Revenue Charter, Smith, Sanhuez Retail, Inc. Oregon Entertainment Corp. Chase Cardmemeber Services Oregon Secretary of State Chat With Women Original Imagination Chat With Women-See Cha020 Original Sin Films, LLC Chateau Edgewater Inc. Orkin Pest Control Cheeky Jane LLC Ostrow Reisin Berk & Abrams, Ltd. Chelsea Bienbrech Outfront Media Chelsea Lopez Outspokane Chelsea Medina Overton Safety Training, Inc. Chelsea Searle Oxarc, Inc. Cherish Fashion LLC Oyster Run Cherry Boxx Ozone Productions Ltd. Cheryl Importing Co. Ltd. Ozze Creations Chezcal Merchandising Creations P & P Enterprises, Inc. Chezgal Merchandising Creations P.W. Productions, Inc. Chic Unique Jewelry Pacer Service Center Chica Rica, Inc. Pacific Air Systems Chillout Films,Inc. Pacific Basin Basket Co China Light Int’l Trade Pacific Building Services, Inc. China Products Corp. Pacific Group NY, LLC/Mystery House Chisel Media Pacific Group USA, Inc. Chism Electric, Inc. Pacific Lamp & Supply Company Chocolate Walrus Erotic Chocolates Pacific Media Entertainment Choice Company Ltd. Pacific Northwest Inlander Chomp Eatery & Juice Station Pacific NW Publish dba The Bellingham Herald Chris Chucka Pacific Office Automation Chris Hampton Pacific Office Automation Inc. Christals Pacific Office Automation-Philadelphia Christals Management LLC Pacific Rim Import Corp. Christi Hunt Pacific Rim Mechanical Christian Mentzer Pacific Silver Inc. Christina Clare Pytel Pacific Spectrum Christina Jenkins Pacific Sun Entertainment Christina Wiley Packaging Specialties Christopher Pankalla Pac-Van, Inc. Christy Clarke dba Table Topics Pak-Sel Packaging Chrysalis Book Group Palm 1 LLC Chrysler Financial Palo Alto Labs Chrystal Evans Pam Butterfield, Dds Chuckals Business Source Pam Moore Ciara Johnson Pan Pacific Retail Prop Cinderella Panagiotu Pension Advisors, Inc. 14

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Contract Counterparties/Vendors/Other Parties In Interest

Cindy Forrest Pandamerica Imports Inc. Cindy Jimenez Pandemonium Dvd, Inc. Cindy Talis Pane Free Installations Cipex Panties Plus Cit Technology Financing Srvcs Inc. Papel Freelance City Fire Extinguisher Co. Paper Tole Designs City of Algona Papermart City of Auburn Paradigm Internet, Inc. City of Auburn Permit Center Paradise Designs City of Auburn-Utilities Paradise Lingerie Inc. City of Beaverton Paradise Marketing Services City of Bellingham Parfums By Christopher Joseph City of Bellingham-Utilities Park Ave Publishing City of Brea-Business License Tax Division Parkway Center City of Brea-Fire Department Parties By Vanessa City of Brea-Police Department Party Divine City of Brea-Water Utilities Pass Distibuting Corp. City of Burien Pastease Company Inc. City of Burien-False Alarms Pastie & Luvlites Co, The City of Burlington Patricia Amezcua City of Cerritos Patricia Woodson City of Cerritos - Water Billing Paul J Deluca dba Pjd Distributions City of Costa Mesa Paul Sloan City of Costa Mesa-Citation Processing Center Paul Truman Paul W. Staley dba Emerald City Cakes & City of Culver City Chocolates City of Culver City, Finance Department Paula Clara City of Everett Paycom City of Everett / Business Tax Division Paylocity City of Everett/Utility Servic Peach Dvd City of Federal Way Pearce Plastics City of Federal Way-False Alarms Pearle Boyz Beverage Co USA City of Forest Hills Pedersen’s Event Rentals City of Fort Worth Peekay Inc. City of Fort Worth Water Department Peifer Safe & Lock LLC City of Haltom Pendleton Broadcasting-KGZG FM City of Haltom City Pengchi Zhang City of Hermosa Beach Penguin/Dorling Kindersley Publish Inc. City of Hotsprings Peninsula Electric Corp. City of Huntington Beach Penske Truck Leasing Co City of Issaquah Perch Partners LLC City of Issaquah-Alarm Tracking Perfect Nails dba Phan Plumbing Services City of Kent Performance Air Systems City of Kent - Utility Billing Performance Mechanical Group Perfumeland of Orlando, Inc. dba Perfume Provider City of Kirkland of America City of La-False Alarms Perismoen Campbell City of Long Beach Perseus Distribution City of Long Beach - Alarm Permits Personnel Management Systems 15

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Contract Counterparties/Vendors/Other Parties In Interest

City of Long Beach-False Alarm Peruna Glass Inc. dba Glass Doctor of North Texas City of Los Angeles Peter Cardin City of Los Angeles, Office of Finance Peter Pauper Press City of Los Angeles-Alarm Unit PFF Entertainment, Inc. City of Los Angeles-Pvb PFlag Pride Festival City of Lynnwood Phallix Inc. City of Memphis, Treasurer Phatcat Timepieces City of Olympia Phillip Geralds City of Olympia - Alarm Tracking PHS International City of Olympia-Fire Inspection Phyllis Abramson City of Ontario Phyllis Heppenstall City of Orange Physicians and Dentist Credit Bureau City of Palmdale - Business License Piazza Construction, Inc. City of Puyallup Pictura City of Puyallup-Business License Picture Brite City of Puyallup-False Alarms Picture World City of Redmond Piege Lingerie City of Renton Pierce County Budget&Finance City of Renton-Business Licenses Pierce County Security, Inc. City of Renton-Utility Division Pillow Pack, LLC City of Riverside Pillsbury Winthrop Shaw Pittman LLP City of Riverside-False Alarms Pine Apparel Inc. City of Riverside-Fire Prevention Pink 4 Free City of San Bernardino Pink Visual Productions City of San Bernardino - Alarm Pioneer Credit Recovery,Inc. City of San Clememte-Alarm Permit Pipedream Products, PD Products LLC City of San Clemente Pitney Bowes, Inc./Global Fin S City of San Clemente - Code Dept. PK I Silverdale Shopping Ctr City of San Clemente-Alarm Planled City of Santa Ana Planned Parenthood of Great NW Planned Parenthood of Orange & San Bernardino City of Santa Monica Business & Revenue County City of Santa Monica Police Department Plaster Shop, Inc.(The) City of Seattle - Light Plastic Fantasy City of Shoreline Platinum Blue Productions City of Shoreline Platinum Media Inc. City of Spokane False Alarm Reduction Program Platinum Roofing City of Spokane Valley False Alarm Reduction Platinum Stages City of Spokane-Business License Platinum X Pictures/Pulse Distribution City of Spokane-Utilities Billing Div City of Tacoma Playfish Media, LLC City of Tacoma-Dept. of Finance Playgirl- Wicked City of Tukwila- Finance Department Plazamerica, Inc. City of Tukwila-Business License Pleaser Shoes Inc. City of Tukwila-SSWM Pleasure Productions, Inc. City of Westminster Plush Image City of Westminster Farp Po Not Use-Use Tpsc010 City of Westminster-False Alarm Polyline Corp. City Oo Santa Ana Polyline. LLC 16

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Contract Counterparties/Vendors/Other Parties In Interest

City Plumbing Heating & Electric Inc. Ponderosa Property Management City San Bernardino City Fire Dept. Pony Express/Creations, Inc. City Treasurer Popsi Lingerie Ck Wholesale LLC dba Kinky Kandy Port Towsend Antique Mal Clackamas County Sheriff’s Office Portal Publications Ltd. Clackamas County Tax Collector Portland General Electric Poseidn Inc. dba Affordable Water Well Serivce & Clara Barreto/Curt J Stokes Jr Drilling Clarion Hotel Federal Way Positive Technology.Com Classic Concepts Home Postmaster Classic Erotica Potty Mouth LLC Classic Impressions, Inc. Pouch Depot Inc. Classic XXX Network Pound Intl Corp. Clean & Happy Power Technology Cleaning Solutions Inc. PPL Trading Inc. Clear Channel - Portland Practice Safe Policy Clear Channel Broadcasting Inc. PRB Fire & Safety Protections LLC Clear Channel Outdoor Preferred Property Maintenance Clear Channel Worldwide Premiere Sales Group Clear Channel-Seattle Premium Financing Spec, Inc. Clipper Magazine LLC Present Natural House &Co Club Jenna Inc. Present Time Inc. CNL International Press Telegram(Long Beach Publishing Co. Coastal Building Services, Inc. Price Communications, Inc. Code Genocide Pride Disposal Company Cohn Reznick LLP Primal Elements Cole Craft Prime Line Packaging Inc. Colin Reid Print NW Colonial Candle Print Time, Inc. Color Printing Systems Prism Magic Tie Dye Colortype Company Private N.America Ltd. Columbia Cosmetics Mfg, Inc. Private Toys Combat Zone Proactive Labs Inc. Comcast - Seattle Proclaim Graphics LLC Comcast Arena At Everett Product Promotions Comcast Cable - Ga Professional Advantage Comcast Spotlight Professional Bag Lady Comme-Ci Comme-Ca/Male Power Professional Carpet Installation Commercial Communication Services Inc. Profit Pack Commonwealth Packaging Co Inc. Progressive Business Publications Communities In Schools of Auburn Progressive Waste Solutions of TX, Inc. Community Press Prosource Window Cleaning - Placentia Companion Life Insurance Company Provantage, LLC Complete Office Ps Commerce Concord Enterprises Inc. Pud No 1 of Snohomish County Condom Revolution Puget Sound Energy Condomania Puget Sound Senior Softball Assoc. Conejo Valley Law Group Pc Pulse Distribution, LLC Conley’s Sign Solutions Pulse Products 17

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Contract Counterparties/Vendors/Other Parties In Interest

Connection 18 By Sicura Inc. Pulse Underwear Inc. Conquest USA Inc. Purchase Power Consolidated Disposal Svc Pure Play Media Consolidated Press Pure Restoration, Inc. Consumer Choice Systems, Inc. Purple Sticky Brand Consumer Concepts Inc. Puyallup Fair Foundation Continent-Wide Enterprises Limited Qtoner.Com Contractors Inc.orporated Quality First Greeting Cards Copesan Services, Inc. Quality Safe & Lock Coquette International Inc. USA Queen of Darkness Cordata Place Owners Assoc. Quiel Brothers Signs Cords Unlimited Qween of My Heart Cornerstone Design & Drafting Services Qwest Communications Corporate Creations International, Inc. R & D Irrigation Corporate Express, Inc. R & R General Contractors, Inc. Corporate Services Company R B Construction Corporation Service Company R Cynthia Bredemeier Cortland Capital Market Services LLC R Moody International Cosmetic Enterprises R&B Repairs Cosmopolitan Magazine R&R B Inc. dba Servpro of Chino/Chino Hills Costa Mesa Chamber of Commerce R.W. Elcome, Inc. dba A Sky Tracker Searchlights Costco Wholesale Rachel Daddario Cougar Limited 21 LLC Rachel Krumwied Country Lock and Key, Inc. Rachel Krystofiak County of Los Angeles Agric Rachel Legrone Courtesy Fire Extinguisher Service Rachel Rosales Courtney Chasson Rachel Rufrano Courtney Gustofson Radio Spokane Court-Ordered Debt Collections Rae Scott Collection Covad Communications Rain Cross Window Cleaning - Riverside CPI Plumbing & Heating Rain or Shine CR&R Inc. Rainbow Disposal, A Republic Services Crack UPS Inc. Rainbow Electric, Inc. Craftstones Rainbows & Stars Craig Allen Studio Rainer Rd. Enterprises dba Mr Electric of Olympia Craig Thomson Randi Sue Smith Cratsenberg Properties. LLC Random House Inc. Crazy Dog, Inc. dba Glass Doctor - Memphis Randstad Creative Circle, LLC Randy Dyer Creative Co-Op, Inc. Rangus Trucking Creative Display Mfg. Inc. Rashidi Collins Creative House Branding Rasta Imposa Creative Idea Shop, The Ratna Wahjudi Creative Secrets dba Bear My Secrets Ravissant Credit International Corp. Raw Nation Cristian Mayo Raw Nation Critical X Raymond Edam Critter Catchers Reaction Search Int’l Inc. Crown Catering Ready Refresh 18

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 27 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Crown Home Services Real Touch Wmm Holdings, LLC Crystal Clear Water Co. Real Underwear Inc. Crystal Mcintyre Recology Cleanscapes Crystal Schimming Recology Los Angeles Crystal View Window Cleaning Red Cloud LLC Cs Inc. Red Dawn Pills CT Corporation System Red Light District Ct Retail Properties Finance 14 LLC Red Wheel Cugini Distinctive Design Red Wheel/Weiser, LLC Culver Redhawk Group, LLC Cum Toy Company Redmond Chamber of Commerce Curve Novelties Redmond Police Department-Alarm Cut&Paste Rock&Roll Reesna, Inc. dba Fuel Up Pills Cutting Edge Lawn and Grounds Care, Inc. Regence Blueshield Cvc Specialties Regrout Systems Cwc Inventories Inc. Regus Management Group, LLC Cybersocket Reinhart Electric and Service Inc. Cynthia N De Albuquerque Relationship Enrichment System Cypress Lock & Safe, Inc. Reliable Mailing & Fulfilment D & D Electric Renee Vogt D & M Universal Inc. Rentcollect Corp. D & S Solutions Inc. Renton Chamber of Commerce D. M. Disposal Company Republic Serivces #676 D.C. Bach Company Republic Services #176 D.M. Recycling Co. Republic Services #837 - Louisville Daedalus Books Rescue Rooter-Orange, Ca Dahl Glass/K.E.D. Inc. Residence Inn By Marriott Daily News Resonant Systems Inc. dba Revel Body Daily Titan Respect Inc. Dajdpr Judi Durand Retail Association Services, Inc. Damaged Productions, Inc. Retro Gifts Inc.orporated Damon Anthony, LLC Revolution Media, Inc. Dan Hudson Rex Bratton Dana Murray Rex O. Bratton dba Sensible Consulting Dande/All Boys Video Rexel, Inc. dba Platt Electric Supply Dane Productions Reza Hessari dba Hessar Trading Co Ltd. Daniel Coons dba First Class Flooring Rh Smith & Sons Daniel J Cunningham dba The Business Ferret Rhino LLC Daniel J. Cunningham Rhonda Nichols dba Active Nutra Daniel Poss Rialto Enterprises Inc. Danielle Hernandez Rianne S Concepts of Love Danielle Scholl Rich Media Solutions Ltd. Danny Thomas Proclean Richard Baker dba Baker Security Systems Danya B Richard Holt dba Anna’s Party Rentals Darcy Murray Richard Peterson dba P.A.R.T.S. Daring USA-Zero Tolerance Richard Rossy Dark Horse Corporation (The) Richard’s Neon, Inc. Dar-Lee Co. Richmark Label Darling’s Trading Ltd. Rick Campbell 19

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Contract Counterparties/Vendors/Other Parties In Interest

Darwin Vasquez Rick Claghorn Dasero, Inc. dba Isis Media Ricky Barnett-Interest Data Base Secure Shred Ricky R Barnett Databar Rico/ Tag Express David Beattie Rita J. Montoney David Corcoran Rivercity Sprinkler David Guherrez dba Advanced Window Cleaning Service Riverside David J Aszman dba Certified Backflow Service Riverside Chamber of Commerce David Lenoir, Shelby County Trustee Riverside County Treasurer David Orlando dba West Coast Searchlights Riverside County-Div of Weights&Measure David Orlando dba West Coast Searchlights Riverside Public Utilities David P. Herbert dba Electronic Detection Systems LLC Rje Games, Inc. David R Rodriquez Rm Mfg, Co David Rickels RMS Intransit Davis Door Service, Inc. Roamco Int’l LLC Db Window & Glass Inc. Rob Carlos De Lage Landen Fin. Srvcs. Rob Ripley Dearan Imports Robbin Clifford Deborah Sundahl Robert Bane Editions Debra Kehoe Robert Hartley Debra Stephens Robert Hill dba White Tiger Releasing Dee Dee Hanson Robert Hill Releasing Co Deeva Robert Hirn Defiance Films, Inc. Robert Macenka, Jr. Definitions, Inc. Robert Main dba On-Site Testing Robert P. Haynes dba All Action Water Extraction Delaware Secretary of State & Carpet Clean Delicate Illusions Robert Vigil Delicious Sexywear of New York Robin Rose Deliciousdimes Inc. Robinson Newspapers Delivery Financial Services Rochelle Holland Dell Business Credit Rocio Matta Delta Dental Service of Washington Rock Hard Pills Denise Chan Rock Opera Inc. dba Shrine Clothing Denise Lunn Rocks Off Ltd. Denise Lunn Rockshots Inc. Denise M. Berg Rockstar Holiday Inc. Dennis A Bishop Roden Surplus Imports Dennis Consorte Rodeoh, LLC Dennis Jordan Roderick S Simmons Department of Revenue Rogers Media Inc. Dependable Services Inc. dba Dependable Yardcare Roland Sarria/Mochi LLC Derek King Roma Costume Inc. Derek Wallace Roman Industries LLC Desert Art Works Ron Hawkinson Design By Tonymash dbathe Civilian Press Ron Wright, Tax Assessor-Collector 20

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 29 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Design Sense Inc. Rona Bonilla Design Toscano Inc. Ronald E White dba Aaron Carpet&Tile Care Desire Fashions Roneal Bertoldi Devine Distributors Rose Displays, Ltd. Dex Media West Ross Jackson Df Novelty Company Rotary Club of Auburn DHL Experess USA, Inc. Roto-Rooter Service Diabolic Video Productions Inc. Roto-Rooter Tn Diamond Auto Glass Inc. dba Harmon Glass Doctor Dt Rubatino Refuse Removal Diana Nguyen Rubies Costume Company, Inc. Diane Harris Rubii Far Tar Dick’s Formalwear LLC Rubino Network Consulting, Inc. Rubypink Lingerie Ltd. Digital Sin Ruff Doggie Styles Digital Sin Russell Warner Inc.dba Roto-Rooter Plumbers Dilco Rv Construction Co., Inc. Dillard Door & Security Inc. Ryann Monteiro Dillon Importing Co. S.S. Sarna Diogo Hausen Sabrina Model Dionigi Scalas Sacramento Attorneys’ Srv Inc. Dipper Inc. Sacramento County Sheriff’s Office Direct Advantage Values Ent Sadler, Gibb & Associates Direct Energy Business Safe Fire Inspections Direct Entertainment Safedock Capital, S.A. Dirt Cheap Imports/10% Product Safeguard Business Systems Inc. Dirtee Gurlz, Inc. Safety-Kleen Systems, Inc. Divco Safeway Int’l Group Inc. Dixie News, Inc. Safeway Locksmith Dm Merchandising Inc. Sage Sweetwater Dmv Renewal Sage Telecom Dna Pictures Saia Motor Freight Line, LLC Doc Johnson Sainick & Whitney, Lawyers Doctor John’s Inc. Salesone International LLC Doctor Loves, Inc. Sam’s Club Membership Docusign, Inc. Samantha Corona Dohr Family Business Consulting Samantha Lewis Dollhouse Digital Samantha Merevick Domestic Desires Samantha Miller Don Goo Enterprises Sameeh Zettel Don W Buckingham Samila Imports Don Wasserman International Samson Roofing & Constuction Donna Amarillas Samtin Releasing Donna Di Capri, Inc. San Bernardino Donna Lynne James San Bernardino County - Agriculture Donovan Billen San Bernardino County Tax Collector Doris Hays San Bernardino, City Clerks Office Dorothy Alfonso San Clemente Chamber of Commerce Dot Newsmagazine San Diego Gas & Electric 21

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 30 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Double G Communications Ltd. San Oak Dist. Doug Klaudt dba Klaudt’s Cash Reg. Supplies Sands of Time Distributors Doug Safford Sandy Williams Dr Joel Kaplan Inc. Sanitary Services Inc. Dr. David S. Hersh Sanmar Corp. Dragonfly Clothing Co. Santa Ana Dragonheart Sara Stanger Dream Shopping Network Sarah Conner Dreambrands Inc. Sarah Leinen Dreamgirl Sarda & Co Dreamgirls, Inc. Sasha Sahka Dreamwear Inc. Sasha Z. Morales Drugstore.Com Sassman Glass and Mirror LLC Duck Did Designs Sassy Scents Duff & Phelps Securities, LLC Satistec, LLC Dunbar Armored Inc. Savvy Company LLC Dunbar Security Products, Inc. Say It With A Condom LLC Dungeon Enterprises Inc. Scarff of Auburn Dungeonware Scarlett Marketing Dustin Carter Scatolificio Dustin Finnegan SCB Distributors DVSX, Inc. Scents of Nature Enterprises DWC Software Ltd. Co. Scentsational Scents Dwx Internet Schenone Specialty Food Dwyer Pemberton & Coulson, P.C. Schulte Roth & Zabel, LLP Dynamic Life Scorpio Posters Inc. Dynashape Intima Corp. Scott Henriksen E Affiliate Inc. Scott Mcdowell E Street Communications, Inc. Scott-Thaler Associates E W Schwenneker SD Variations E.L.G., LLC dba Fish Window Cleaning - Wde SDF Furniture EA Production (Evil Angel) Sea & Ski Eagle Age Marketing Sea and Sun LLC Eagle Enterprises, Inc. Seabat Backflow Testing & Repair Earthly Body Seana Dale East Coast Intimates dba G World Seattle Electric Inc. East Coast News Seattle Erotic Art Festival Sponsorship Easter Unlimited Inc./Fun World Seattle Gay News Easterday Promotions Seattle Label Eastglory International Co., Ltd. Seattle Pride Fest Eastside Sun(The) Seattle Sinner Eau Zone Seattle Times Eau Zone Huiles At Fragrances Ltee Seattle Weekly Ebony Obligacion Secret Fashion LLC dba Biatta/Body Secret E-Cycle Environmental Inc. Secret Garden Publishing Ed Aghjayan Secret Shopping Services Ed Kilburg Secretary of State - OR Eddie Starr Secretary of State - TX Edv Studio Securities and Exchange Commission 22

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 31 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Eee/Fly By Night Security Services Northwest, Inc. EFS Credit Cards SEI Pharmaceuticals Eighty One Enterprises Inc. dba Carrie Amber Intimates Seiter & Co. El Jay Services Inc. dba Window Gang Seks4life.Com Eldad Ramon dba Alph Lock & Safe Selena Rosalez-Olson Eldorado Seneca Insurance Company Inc. Electric Eel Inc. dba Electric Lingerie Sensations Electronic Label Technology Senske Services Elegant Angel Productions Sensormatic Elegant Moments Sensual Inc. dba Icy Hot Lingerie Eleven Eleven Production Sensual Mystique Inc. Elite Electrical Contractors Inc. Sentinel Insurance Company, Ltc Elizabeth Carranza Sentinel-Record, Inc. Elizabeth Case-Smith Serena Santos Elizabeth Rust Sergio Ochoa dba Ochoa’s Backflow Systems Elle Serious Inc. Ellenoff Grossman & Schole LLP Servpro of N. Everett/Lake Stevens/Monroe Ellie Shoes Servpro of Skagit County - #9771 Elona Krumer Seven Days Publishing dba The District Weekly Elope, Inc. Sexual Health Enthusiasts Emaildriect.Com Sexy Living Embassy Apparel Inc. Sexy Mannequin Emc Innovations/Lookinglass Shadow & Light Inc. Emerald Bay Enterprises LLC Shady Valley Traders dba Island Legacy Jewelry Emerald Bay Publishing Shaki Industrial Comp. Emerald Outdoor Advertising Shame Lingerie Emily Sutter Shane Enterprises Emme, Inc. Shannon Dickson Emmis Communications(Movin 93.9) Shannon Payne Empire Facility Services, Inc. Shapell Industries Inc. Empire Glass, Inc. Shared Sweat LLC Empire Intimates Shareen Lopez Empire Labs Shaunlock Empire Parking Lot Serivces, Inc. Shawna Butt Empowered Products She Devil Inc. En Pointe Technologies Sales Inc. She Rocks Enchanted Meadow Prod. Shea Wilson, LLC Encore Plastics Corp. Sheer Glyde USA, Inc. Energy Solutions & Srvs dba Efficient Lighting & Sheila Diane Siggins dba Naughty Delights By Electric Sheila Entercom Seattle LLC Shelby Butt Entergy Shenzhen Kunteng Co. Ltd. Entertaining Solutions Ltd. Sheriff Dept.-LA County Envision Net, Inc. Sherman & Howard LLC EPI24 USA LLC Sherman Oaks Epicor/Crs Retail Systems Sherman Oaks Chamber of Commerce Ergenic, Inc. dba Mr Electric - King County Sherwin Williams Plaza Assoc. Ergenix, Inc. dba Mr Electric of Greater Seattle Shibue Couture Inc. 23

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 32 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Erica Melbourne Shining Light Eros 1207 Boutique/Video Ace Shiri Zinn Erostart Erotic Novelties Shirley of Hollywood Erotic Beverages LLC Shopper Inc.(The) Erotic Cosmetics, LLC Shopster E Commerce Erotic Enviroments & Design Shoptalk Lingerie Erotic Toy Brokers Shots America LLC Erotica LA Shoung Hou Int’l Esa Los Angeles-Lax Airport Show Off Your Stuff Escante Inc. Show Off Your Stuff Essence of Romance Inc. Show-Stoppers Inc. Essential Source, Inc. Shred-It USA LLC Estes Express Lines Shy Lingerie Ethel & Myrtle, Inc. Sierra Springs Ethel Schreiner Signature Auto Glass Inc. Euport Inc. Signatures Candies and Mints Euro Media Partners Signmart LLC Euroline Signs Now #116 Eva Mae Sik World Productions Evangelina Dobson Silver Buffalo LLC Event Excellence Silver Moon Concepts Everest National Insurance Company Silver Stop Inc. Everett Area Chamber of Commer Silverdale Chamber of Commerce Evergreen Refrigeration LLC Silverdale Plumbing & Heating Evolution Erotica Silverdale Water District Evolved Novelties, Inc. Simon & Schuster Exile Distribution Simplex Grinnell Exotic Recovery Inc. Simply Charming Exotic Treats Gourmet Candy Simply Hot, Inc. Expeditors Int’l/Sea Simply Latex & Supply Co Inc. Express Tubes Simply Thongs Exquisite Multimedia Sin City Entertainment Eye of The Day Sin In Linen Fad Treasures Sinclair Intimacy Institute Fairmount Books, Inc. Sinfully Yours LLC Faith Schmal Sinulate Entertainment Family Dining Restauranter Siobhan Creagan Fantasy Lingerie Sir Richards, LLC Fantasy World Products Sirius Xm Radio Inc. Far Countries.Com Skagit County Treasurer Farenhite Glassworks Skinnie Entertainment Magazine Faris Brothers of Calif. Sky Electric LLC Fasco Electric, Inc. Sky Hoisery/Music Legs Fashion Central LLC Skyhorse Publishing Fashion Leather & Buckles Skyriver Roofing Fashion Matters LLC Skyview Co Fashion Windows Sliquid LLC Fast Transact SLS Specialty Fastrack Products, Ltd. Slypuss Products 24

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 33 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Fck, LLC dba Dead Batteries Smart Alex Inc. Fdm Importers LLC Smart Beauty Federal Way Chamber of Commerce Smash Pictures Federal Way Police Dept. SMG Video Inc. FedEx Smoke Plus FedEx Custom Critical Smokes Etc. - Ft Worth Inc. FedEx Freight West Sms (St Michael Strategies) FedEx National Ltl Snohomish County Pud FedEx Trade Networks Snohomish County Treasurer Femme Fetiche Shoe Co. Snohomish Ctr For Battered Wom Fenix Electric So Snohomish Cty Chamber Comm Ferrell’s Fire Ext Co Inc. Sobo Products Filmco Productions Socal Photo Booth Rentals Final Coat LLC Socalgas Financial & Office Systems Socially Hazardous Finger Fitting Products Somerbond Ltd. Finra Somerset Industries, Inc. Fire Dozer Web Design Sonoma Lavender Fire Protect Sfty Sv-Conrev Sos Novelties, Inc. Fire Protection Corp. Sound Glass Sales Inc. - Kent Fire Protection of Arkansas Inc. Sound Guard Security Systems Fire Safety Services Sound Publishing, Inc. Fire Systems West Inc. Sounds Erotic, Inc. Firefly Store Solutions Source Books First Choice Plumbing Heating & Air Conditioning Inc. Southern California Edison First Class Glass Inc. Southern California Edison Co First Comp Ins. Southern California Technology Solutions Firstline Communications, Inc. Southland Publishing dbala Citybeat Fish Window Cleaning - Los Angeles Soy Basics, LLC Fish Window Cleaning - Montrose Space Cowgirls Fishcher Plumbing Company, Inc. Spacewall West, Inc. Flashing Blinky Lights Sparkletts Flatiron Networking Sparta Video Flemming Nielsen Special Olympics Washington Fleshdrive Inc. Specialty Store Service, Inc. Flipo Group Ltd. Specialty Trade Shows Inc. Flirty Intimates Spectra Exotic Shoe Designs Flohawks Plumbing & Septic Spectrum Flying Crocodile, Inc. Spice Studios Folsom Electric Co Spokane County Treasurer Folter Clothing Spokane County Utilities Foothills Creations Spokane Farp For Your Nymphomation Spokane Roofing Company For Your Pleasures Inc. Spokane-Farp-Alarm Reduction Forbidden Fruit Sports Service Forbidden Novelties, Inc. Sportsheets Int’l Inc. Forde Financial & Tax, Inc. Sportsmen’s Lodge Hotel Forever Beautiful Sportswell Limited 25

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 34 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Forever New International, Inc. Sposari Inc. dba Mr Rooter Plumbing-Renton Formula Corp. Spot-Tech Forplay Sprague Fort Worth Weekly Sprint Forte Transportation Logistics Corp. Sprint Forwarders Inc. Forum Novelties Inc. St John Glass & Glazing, Inc. Foto Factory Inc. Stacie Forman Foto Factory Inc. Stage of Jetaime Corp. Four Seasons Stageplan Inc. Fourth & Fifteen, LLC Standard Innovation Fowlkes, Norman & Associates, Inc. Stanley Security Solutions Foxtails Stanley Steemer Fragrance Aquisitions LLC dba Preferred Fragrance Staples Advantage Franchise Tax Board Star Promotions Advertising, Inc. Franchise Tax Board Starline, LLC Francine Madsen State Bar of California Francisco Caceres State of Arkansas, Corporate Income Tax Section Franco American Novelty Co State of California Frank & Adam Apparel dba Hot Sauce State of California Franchise Tax Board Frank Beitz State of Oregon-Employment Benefits Fratelli’s LLC State of Texas Fred Meyer State of WA Business Licensing Service` , Inc. State Treasurer-WA State Freiheit & Ho Architects, Inc. Ps Steady Clothing Frixion Lube Steel Vineyards LLC Frontier Communications Stefanie Myers Frontier Communications Stephanie Rezek Frontiers Publishing Stephanie Sianez Frontline Cleaning Services Stephen Fossler Company Fruitland Mutual Water Co. Stephen L Hatch dba S & R Glass Fsi Confidence Plus, Inc. Stephen Reyes-Perez Fuel Outdoor LLC Stephens Systems, Inc. Fun Express - (Orient Trading) Sterling Publishing Co. Inc. Fun Factory Steve Moore Fun Lovin’ Steve Thorn Funk Plus, Inc. Steven Brody Funky Diva Steven D Riggs Funky Enterprises Inc. Steven H. Swander, Attorney At Law Funky Munky Biz Stevi Speights Funniest Housewifes of OC (FHOC) Stickers By Sandstone Future Works Unltd Inc. Stockingirl Legwear G & A Cerritos, LLC. Stockroom Inc.(The) G & H Enterpises dba Rainbow International of Tacoma Stoel Rives LLP Attorneys G&S Electric Services LLC Stoner Electric Group (The) G.G. Roofing Co. Stoneway Electric Supply G.I.M. Corp. Store Supply Warehouse GA Design & Sourcing Corp. Storefront Door Repair 26

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 35 of 53

Contract Counterparties/Vendors/Other Parties In Interest

Storefronts and Entrances Inc. dba Entrance Door Gain Properties LLC & Glass Co. Gallery Gone Wild Inc. Stormy Leather Inc. Galloway Company Stowers Law Firm Strang Hayes Holding Corp. dba Investigative Games Gone Wild LLC Management Group Ganz Stranger, Inc.(The) Gar Labs Strata Information Technology, Inc. Garland County Tax Collector Street Holes Garrett Sconce Striker Media Group Gary Wise Studio 3b Gary Zebrowski Studio 3b Garys Plumbing & Heating, LLC Studio A Entertainment Gas Works Inc. Studio of Relativity Inc. dba Relativity Architects Gattuso Distributing Sublime Enter dba Sublime Solutions Gaurav Kumar Successories, LLC Gavco Industries Inc. Sue Garlick Gay City Health Project Suedeteeth Productions Gazette Newspapers Suki, LLC. Gelyne M. Gambito Sullivan Inc. Gemmy Industries Corp. Summit Law Group Gena Brooks Sumner Communications, Inc. Genaro Paredes Sunrise Global Inc. Gene Varner Sunrise Mountain Business Services, Inc. General Fire Extinguisher Svc Sunset Heating and Cooling, Inc. General Sessions Civil Court Sunset Media USA General Sessions Civil Court Sunset Mountain General Video of America West Sunset Outdoor Advertising George W. Smith Sunshine Films, Inc. Georges Communications Sunshine Foundation Gerald Gardner Sunstar Industries Inc. Gerald K Wold dba Sign Systems Sunstar Industries Inc., Gerardo Saul Alcantara Garcia Sunway (China3way) Co. Ltd. Getagadget, Inc. Supercircuits, Inc. Gfp Promotions LLC Supermedia LLC Giana Dejesus Supertrends, Inc. Giant Media Group, Inc. dba Devil’s Films Susan G. Komen Foundation, Giant Trading Company Sustainu LLC Gift Mall Wholesalers SVT Inc. Gin Chea Pin Co Ltd. Swahili Imports Inc. Gina Fudacz Swan’s Clean Care & Restoration, LLC Gina Group LLC Swarner Communications Inc. Gina L. Strong SWCK Chamber of Commerce Ginch Gonch Fashion Ltd. Sweet Entertainment Group, Inc. Girl 4 Girl Productions Sweet Evil Industries Girl Extra Ordinaire LLC Sweet Panties LLC Girlfriend Films Inc. Sweet Undy’s Givex USA Corporation Sweet Whip Inc. Giz Labs Inc. Sweetspot Labs Inc. 27

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Contract Counterparties/Vendors/Other Parties In Interest

Glass Act Studio Switchblade Stiletto Glass Doctor - Tukwila Sylvia Tegantvoort Glass Doctor of Seattle & Tacoma Symphony Tahjuddin Glass Doctor of Whatcom County Synter Resource Group, LLC Glass Doctor Spv System Three, Inc. Glass Doctor-Arlington T & D Art Collection, Inc. GLC Products Inc. dba Juno Collection TA AC Inc. dba Mr Rooter Plumbing Glenco Supply Co. Inc. Tabby Label Inc. Global Connections Tachyon Solutions Global Footwear Partners Inc. Tacoma-Pierce County COFC Global Laboratories Talia Adams Global Media International Fil Tametria Ackers Global Protection Corp. Tamir Mizrahi Globe7 PTE Ltd. Taneca Lowe Globex Transfer, LLC Tania Gutierrez Glow Industries Tanjagay Martin Gmac Financial Services Tantus Inc. Gold American Art Inc. Tara Coder Targeted Media Group Inc. dba Money Mailer Golden Holidays South OC Golden Mor Int’l Tarrant County Tax Assessor Golden Star Tarzana Golden Triangle Tasha Syrdahl Goldenwest Plazza Tastie Pasties Goldman Evans & Trammell LLC Tattoo Watches LLC Goldstone Hosiery & Innerwear Taxi Productions Golyta Int’l dba Ibasic Intima Taxor, Inc. Gone Dot Com Pty Ltd. Taylor-Made Printing Inc. Good Catch TBFY, Inc. Bare Wear Leather Good Clean Love Inc. TBI Apparel Good Looks Company TCP Worldwide Publishing LLC Good To Go Techcomm USA Online LLC Gorsuch Plumbing & Heating Technical Maint Support Inc. GOS Printing Corp. Tectura Use Uxc Eclipse Gottbetter & Partners, LLP Tempest Equity Gps Industries Temporary Tatto Mfg Grace Miller Tennessee Dept. of Labor Grand & Benedicts, Inc. Tennessee Dept. of Revenue Graphic Interfaces Tennessee Home Defense, Inc. Great Floors Tennessee Secretary of State Great Promo Items Teresa Manning Green Hill Productions Teresa Martinez Green River Community College Teresa Shaprio Greenpoint Landscaping LLC Teri Lingerie Co Greetings From Crazyville Terin Pitts Greg Woolley Inc. dba Mr Rooter Plumbing Terminex Processing Center Gregory L. Doudna Terminix Processing Center Groninger & Welke Terra Firma Botanicals, Inc. Grupo Espiral LLC Terranova Collections 28

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Contract Counterparties/Vendors/Other Parties In Interest

Gs Wipes Inc. Terri Ann Leek dba Airy Greetings Guarantee Sales, Inc. Terri L. Roemmich Guardian Security Systems Inc. Terry Alan Durham Jr dba Magi-Klean Guilty Treasures Terry’s Testing, Inc. Gust Rosenfeld Plc Tessa Lingle Guywires Texaco/Shell Gva-Twn Texas Comptroller of Public Accounts Habif, Arogeti & Wynne LLP Texas International Hachette Book Group USA Texas Workforce Commission Haeger Pottery TFLM LLC Hal’s Glass Corporation The Best of Bellingham Ham, Inc. The Brag Company Handvision Enterprise Co. Ltd. The Card Cafe Ltd. Hangmei International Corp. The Cluttered Crows Nest Hanky Panky Ltd. The Daily of The UW Hannah Hankins-Taylor The Erotic Bakery Hardy Glass, Inc. dba Glass Doctor of Aberdeen The Flower Fields Harlan Margolis dba Collision Ind The Frantic Fern Harmony Films Ltd. The Freedom Press, Inc. Harold E. Peterson dba Pete’s Locksmith, LLC The Frosted Baker Harper Collins Publishers The Ice Box Hartford(The) The Lorric Corporation Hatrik Investments Inc. The Love Shoppe Inc. Hatrik Investments LLC The Mekelburg Co. Inc. Hawks Bay, LLC The Museum Gift Gallery Hawkwild LLC dba Ta-Tas Brand Clothing The Nasdaq Omx Group, Inc. Health Rockers, Inc. The News Tribune Heather Cruz The Old Cannery Heather Felps The Olympian Heather Jerrow The Orange County Register Heather Wallace The Original Cult Inc. Heather Xiong The Pink Banana Inc. Heaven Scent Naturals The Playful Games Company Limited Heaven’s Best Carpet Cleaning The Playground Inc. Heavenly Scents Aromather The Press Enterprise Heavy Duty Productions The Revere Group Hees Designs Int’l The Roofing Co of E.W., LLC Heid & Mills, Inc. dba Chem-Dry By Dan Derby The Sign Kitchen Heidy Hernandez The Signature Collection LLC Henry Margu Inc. The Surveillance Group Herbal Nitro The Village Herbalo, Inc. dba Herbal Groups, Inc. The Wax Barn Herco Enterprise Inc. The Western Front Hessar Garment Co Ltd. The WNGR Corporation Hi Profile Productions The Wood Taylor High Desert Broadcasting LLC Theater Arts Guide High Fashion Wholesale Think Tall, LLC Highest Heel Ent, LLC (The) Third World Media Highlander Newspaper Thomson Reuters 29

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Contract Counterparties/Vendors/Other Parties In Interest

Hipcricket + Augme Technologies, Inc. Threads and Accessories Hirschberg & Friedman,LLP Thurston County Treasurer Hi-Tech Pharmaceuticals Thyssenkrupp Elevator Corp. HM Smallwares Ltd. Tiffany Carol York dba Fixsation LLC Hobbs & Dobbs Novelty Tiffany M. Johnson Hoffman SW Corp. dba Roto-Rooter Srv&Plbg Tiger Oak Publications, Inc. Hoffman Sw dba Inland Empire Roto-Rooter 13 Tim Durkop, Attoney Hogland Transfer Company Inc. Tim Gillespie dba Access Control Enterprises Holiday Inn - Corona Timber Creek Plaza Partnership Holiday Inn - Spokane Time For Two/Games Partnership Holiday Inn Express Placentia Time Warner Cable Media Holiday Inn Express Westwood Timerlin Raine, Inc. Holiday Inn Express-Costa Mesa Tina Kirby Holiday Inn Express-Marina Del Rey Tina Kuepker Holiday Products Tina Willis Hollender Sustainable Brands, LLC dba Sustain Tinkebella Enterprises Holly Barney Tma Travel Inc. Holly Blumenthal T-Mobile Holly Edwards TN Dept. of Labor & Workforce Dev Holly Lewis T-Net dba Tracy D. Jackson Holly Marshall Tobie Wheeler Hollywood Trading Co Todhunter Brothers Glass, Inc. Hollywood Window Cleaning Co. Toibocks Home Accents Tom & Sally Homemade Choc. Home Construction Solution Toma Industries Inc. Home Entertainment Events Tonias Treasures Home Made Media Inc. Tony Dorn Hometown Office Suites & Services Tori Plumer Honey Lovin Lubricants, dba Nature Lovin Torrance Plaza Inc. Honey’s Place Torrid Entertainment, Inc. Hong Kong Passkey Industry Co. Ltd. Total Access Group Inc. dba Condom Pros Hongda Gifts & Crafts Totally Tasteless Video Hongkong Bonyu Stationary Co. Ltd. Totem Square Partners (Pse) Hongkong Bonyu Stationery Company Totem Square Partners Inc. Hot Girl LLC Touch Dynamic Hot Headz of America Touch of Fur Hot Sun Corp. Toya Ackers Hotsexgear.Com Trade Investments, Inc. dba A & W Cleaning Hott Products Unlimited Trademasters Marketing Corp. House of Brands Traditional Construction Co., Inc. House of Honeydew Trans Ocean Enterprizes Housewares International Transworld News Hr Connections/Dimitri Antos Trashy Lingerie Hsbc Business Credit Inc. Travelers Hsbc Business Solutions Travelers Cl Remittance Center Hsbc Business Solutions - Costco Travelodge Hsi Security Services Travers Dow Hubbard Broadcasting Inc. dba Hubbard Radio Seattle LLC Traverse Bay Confections 30

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Contract Counterparties/Vendors/Other Parties In Interest

Hugo’s Custom Sheet Metal Inc. Travis Davis Hulford Electric Co., Inc. Travis Deschdbat.D.Paints Hull Distribution LLC, dba The French Connection Travis Desue Hunter House Publishers Travis Ishida Huntington Beach Chamber of Commerce Travis Johnson Huntington Beach Police Department Tres Joli Accessories Ltd. Hustler Hollywood of Ohio Triangle Industries Hustler of Hollywood-KY Tricorbraun, Inc. I Fox, Inc. Trigg Laboratories I Love Vagina, LLC Trimensa Corp. I Smile Design Inc. Trinita Williams I.F. Production, Inc. Tripp NYC I.P.A. Supplements Trisify Inc. Ian Wise Tristan Crouch Ice Parties Ind dba Lugez Tristar Cable Communications Inc. ICG Corp. Re: Chaos XXX Tri-State Skytracker Icon Brands, Inc. Triton Air, Inc. Icup Inc. Trm Wood Products Co, Inc. Idaho Secretary of State Tru Filth Ilse Driggs dba Tunti Enterprises Trusteed Plans Service Corporation Imagesetters Llac TS Property Management, Inc. Imagination International Corp. Tsx Toys Inc. Imax Worldwide Import Tta Essence Immersion Consulting LLC Tulip Boutique Inc. Immersion Technology Services Tuxedo Resale Imperial Credit Corporation (IPFS) Tw Telecom Imperial Guard & Detective dba Imperial Security Services, Inc. Twin Palace LLC Impressions Supply Co - Zer1569 Impulsaria LLC Two Global Imports Inc. IMS, LLC Two Lips Shoes In Publications Inc. dba In Magazine Tyco Integrated Security LLC In Style Accessories Inc. Tyler Electric In Style Magazine U S Shell Inc. Incharacter Costumes, LLC U.S. Direct Indiana Glass Company Uberlube LLC Indulgent Press Inc. Uline Industrial Security Solutions Corp. Ultra Love Products Ltd. Industry Sign & Graphics Ulysses Press I-Net Business Solutions dba Discount Edgar Uma Enterprises Inc. Ingram Entertainment, Inc. Underwraps Costume Corporation, Inc. INI, LLC Uni Grace Corporation Inland Publications dba The Inlander Unifirst - Puyallup Inner Space Unifirst - Riv Innocent Fun Inc. Unifirst Corporation Innovatech Designs Unifirst Corporation - Puyallup Innovative Candy Concepts Unigift Inc. dba Simple Int’l Innovative Concept Market Union Security Insurance Co Insight Unipak Designs Inc. 31

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Contract Counterparties/Vendors/Other Parties In Interest

Insparations Inc. United Consortium, Inc. Instant Fire Protection LLC United Parcel Service Int’l Council-Shopping Ctrs Unity Calendars Int’l Footwear Collections Universal Surveillance Systems Integra Telecom, Inc. Unspoken Market LLC Intellx Inc. Unwind Travel, LLC Intense Industries Uph Inc.ense (Thailand) Ltd. Interactive Gallery, Inc. Upper Canada Soap Cndle Mkrs Interactive Life Forms UPS Freight Internal Revenue Service Center UPS Supply Chain Solutions Inc. International Intimates, Inc. Ur Naz Clothing International Rugs Inc. Urban Attractions International Video Distributors, LLC Urban Trends Internet Commerce Group, Inc. US Department of Education Internetmarketing-Miami, LLC US Dept. Of Transportation Intimate Research Inc. US Healthworks Medical Group, Pc Intimateco LLC US Internet Mall Inc. Inv/Co Systems, Inc. Use Arm010 Investment Intelligence Group Use Sau2866 Iowa Dept. of Revenue USX-THC Iowa Fire Equipment Company Uveritech, Inc. Iowa Workforce Development UXC Eclipse (USA) LLC Iowa Workforce Development Valassis Direct Mail, Inc. Irma Kleinhans Valencia Naturals LLC dba Sensuva Iron Fist International Valerie Patton Island Dogs, LLC Valley Construction Supply Inc. Island Stuff USA Valley Electric Service Inc. Issaquah Chamber of Commerce Valley Emplire Collection Issaquah Finance Department Valley News Company It Creations Valley Safe & Lock, Inc. Its My Party, LLC Val-Pak Ivd Van Guard Id Systems J&D Down Home Enterprises, Inc. Vanessa Lugo J. Morgan Confections Vanguard Storefronts & Entry Systems Inc. J.E.M. nternational Inc. Vanish Marketing & Events Inc. J.P. Original Corp. Vanity Gomez J.Valentine Vantage Packaging Jabb Industries Vantage Video Distributors, LLC Jac Business Solutions Inc. VCA Labs Inc. Jacelyn Silva Vcorp Services, LLC Jacilyn Couris VCX Jack Adams Group Vega Accessories Inc. Jack Stapleton Vehicle Agency, LLC Jacki Design Intl. Ventura Willis Property, LLC Jackson Lewis LLP Venwel Logistics Inc. Jackson Lewis LLP Use Jac020 Vera Water and Power Jacobs and Company Verizon California Jacobs Paradise Verizon Communications Jacpa Ceramics Verizon Northwest 32

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Contract Counterparties/Vendors/Other Parties In Interest

Jacqeline Thompson Verizon Wireless Jacqueline Shirley Veronica York Jacqueline Talamantes Versatile Fashions James A Griffith Ii dba Allfire Equipment Services Versatile Mobile Systems James A Griffith Ii Dbs Fire Safety Services Vertigo James A Griffith Ii, dba Allfire Equipment Services Vertu Group James Dee Johnson & Company Cpa Pc VHPS James Early Vibratex Inc. James East Vickie Fisher James Greenwood Victor Goth LLC Jamie L Swift dba Swift Metal Worx Victoria Blackmore Jamie Mcintosh Video Team Jamie Swope Video-X-Pix Jamie Williams Vie Products, Inc. Jamye Waxman Viewpoints Jan Kearen Vigal & Simon, Inc. Janesko Fine Art LLC Vigo Productions Inc. Janet Blasquez Viking Bank Loan Services Janice Marrison Viking Office Products Janos Fejes Vincent Woolgar Japananime/Ideamax Vip Services Jared Heid dba All Aces Backflow Visa Jared Kreiger Vista Fine Arts Jared Krieger Vitran Express Jason Blackwell Vivid Video/Pulse Distribution Jason Brotman Vivo Brand Management, Inc. Jason Nobel Vogue Jason Sprenger dba Von Custom Sign LLC Jay Jayson’s Inc. Vortex Industries Inc. Jayme S Wilson dba Spirit Cruises Voshi’s Inc. dba Balloon Specialties Jaymi Shaw Vouyer Media/Irz Inc. JB Danforth Marketing V-Technologies, LLC Jbm Electrical VX Intimates, Inc. JCF Corporation W Magazine Jean Aring W Ray Jamieson Jeanette Atlas W. Dna Footwear Jeff Doney WA Retail Assoc. Services, Inc. Jeffery W Floyd dba Pacific NW Searchlights WA State Board of Accountancy Jeffs Touring Discount Books WA State Dept. of Revenue Jejoue Wage Works Jelique Products Wallace O’farrell Jenna’s Hot Trimmer Wanesha Hopson Jennie Huston Ware Disposal Jennifer Cornelius Warren Fligg Jennifer Kelly Washington Business Equipment Jennifer Stock Washington Business Week Jennifer Wulf Washington Society of CPA Jenteal Soap Waste Management - Antelope Valley Jeremy Owen Waste Management - Blue Barrel 33

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Contract Counterparties/Vendors/Other Parties In Interest

Jerome Russell Waste Management - Blue Barrel Jesel Fasbender Waste Management - Federal Way District Jesse Boynton Waste Management of Orange Cty Jesse Callender Waste Management of Oregon Jessica Anderson Waste Management of Seattle Jessica Beaudry Waste Management of Spokane Jessica Carter Waste Management of Sun Valley Jessica Foster Waste Management-Northwest Jessica Granger-Rodriquez Waste Management-Snoking Jessica Mckeoun Watch Guard Services Jessica Ramos Water District No.49 Jet Apparel Group Watts Heating & Cooling,Inc. Jet City Rollergirls Wb Toy Co. Jig Saw, Inc. We Inspired Jill Kelly Distribution Web I Weave Jill Weiner Jewery Webroot, Inc. Jilly Eddy Lipsology Webstar Marketing Group dba Adnet Media Jim Weddle Websters Wholesale Jim’s Lock & Safe, Inc. Welkin Hong Kong Ltd. Jim’s Moving Company Wellgenix, LLC Jimmy Valentine LLC Wendy Mumolo Jimmyjane Inc. Wendy Smith JJ&R Emergency Medical Group-Ca Wes Butt Construction JJK Industries, LLC Wesco JL Intimates LLC Wesley Howell Jm Vranizan Co dba Vranizan Accessories West By Southwest Jody M Walker COLTAF Trust Account West Coast Awards & Athletics Joe Enterprises Inc. dba Entrenue West Coast Mold Detection Joe Pascolla West Coast Paper John A Hewitt West Coast Publishing Inc. John Curry dba Magic Carpet Cleaning West Des Moines Water Works John Hancock West LA Chamber of Commerce John Ondrik West Los Angeles John Sanders West Pico Property. LLC. Johnny Electric Westbay Inc. Jolie Intimates/Cherry Stix Ltd. Westbay, Inc. Joliz dba Altons Western Fashion, Inc. Jon Gammon Western Medical Ctr Santa Ana Jonathan Corbett Production Design Western Washington University Jones Day Westmark Construction Jons Imports, Inc. Westminster Jordyn Hall Westminster Chamber of Commerce Jose Ponce Weston Butt Joseph J Buys Westridge Lab Inc. Joseph Stanker Wet For Her Paris, Inc. Jove Imports, Inc. Wet International Joy Division Whatcom County Treasurer Joy Factory Co/Nov Ind. Company Whatcom Roofing & Home Repair, Inc. Joyful Pleasure of USA Inc. Whitall and Shon 34

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Contract Counterparties/Vendors/Other Parties In Interest

Joylux Inc. White Ghetto Films Jpa Architectural Group White Star Apparel Co Js Lighting Designs Whitney and Associates Judy Skipper WHS Vendor/Kit Labor Juicy Entertainment .Com Juicy Lickers Wicked Sensual Care Inc. Juicy Video/Dna Dist Wickersham Schools of Discovery Jules Jordan Productions Wild Rose Productions Julia Anderson Willamette Week Julia Schiffman William Greenhalgh Julie Ibuki William Nassif Julie Van Raay William Taylor Jumpin Banana Williams Industry Co. Ltd Just Adult Products Williams Trading Co. Just In Case Williams Trading dba Muffs & Cuffs, Inc. Just One LLC Willie Gross Justin P Hansen Willkie Farr & Gallagher LLP Justine Sanchez dba Teen Bully Couture Wilson,Elser,Moskowitz,Edelman & Dicker LLP K & P Craft Inc. Winning Seasons K & P Craft Inc. Wisconsin Pharmacal Company K2 Principal Fund L.P. Wiseguys Dist. Kaboom WMI Enterprises Kaia Designs Wmm Holdings LLC Kailey Fernandez Wmm Holdings, LLC Kaitlyn Daves Wolin & Associates, Inc. Kalan Inc. Woodbolt International Kama Luoma Wooden Horse Woodworking Kama Sutra Woodland Gardens Construction, Inc. KAMP-FM/CBS Radio Woodland Hills-Tarzana Chamber of Commerce Karen Conley Works Worldwide, Inc. Karen Foster World of Wonder, LLC Kari Mcgriff World Packaging Corp. Karlin Kersavage dba Pure Power LLC World Publications, Inc. Karma Forester dba The Ardor World Wide Gourmet Foods Karnation Intimate Apparel Inc. Worldlink Central Karnova Corp. Worldwide Express Karr Tuttle Campbell WSCFF WA St Council Fire Fighters Kate Evans WSM Investments LLC dba TopCo Sales Katherine Hoppe WTI, LLC Katherine’s Collection Xcartel Kathleen Durham Xela Pack Kathleen Perrah Xephyyr Koranados Kathleen Torres XGen Products Kathryn E. Hyter XMS, Inc. dba Anythingraphics Katie Houlahan XO Communications Katie Morales Xposed Media Kayla Franklin XR LLC, Zeus Electrosex Kayla Underwood XTC Leather of NY Kayla Wold XTZ Industries 35

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 44 of 53

Contract Counterparties/Vendors/Other Parties In Interest

KB Acrylics, Inc. Yadira Escobedo KBD Studio Yasmin Armstrong K-Beech Video Inc. Yellow Book - Pacific KBIG FM Yellow Book USA KBKS-FM Yellow Transportation, Inc. Kc Power Clean Inc. Yoav Construction KCBS-FM/CBS Radio Inc. Yolanda Hughes dba Fitness Exotica Kcsarc Yosemite Bottled Water KDSL Inc. dba EK Beverage Company Yosemite Waters Kegelmaster 2000 L.T.D. Yosemite Waters Keith Franklin You Want It We Got It Inc. Keller & Benvenutti, LLP Young & Hip Design Inc. Kelley Leppo Young Development Kelli Vandeweerd Z.P.C. Everglow Enterprises Kelly Guerin Zak Games Kelly Quach Zena Zylstra Kelsea Johnson Zero Tolerance Kel-Toy Inc. Zhen Distribution Kenneth Smith dba All County Gen. Contr. Zima Zen, LLC, dba Agua Bendita Kensington Publishing Zromance Kent Downtown Partnership Zucker Feather Products

Insurance Companies

ACE Property & Causality Insurance Lloyds of Alaska National Insurance Company National Union Fire Insurance Company Argonaut Insurance Company Seneca Insurance Company Liberty Insurance Travelers Insurance Company

Secured Lenders

Cortland Capital Market Services LLC (Agent) CB Agency Services, LLC CB CA SPV, LLC ADK Soho Fund LP Harvest Capital Credit Corporation The K2 Principal Fund L.P. Chatham Capital Management IV, LLC TOR Capital LLC Chatham Investment Fund, LLC Chatham Investment Fund QP IV, LLC Alpine Heritage, L.P. Alpine Associates, L.P. Alpine Heritage Offshore Fund Ltd. Alpine Heritage, II L.P.

Unsecured Noteholders

Ross Jackson Gary A. Zebrowski Living Trust Kris Butt Rick Barnett Brian Barnett Christopher Steward Trish Don Francesco

Litigation Counterparties

Ross Jackson The Gary A. Zebrowski Living Trust 36

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Taxing Authorities

Washington State Department of Revenue Thruston County Treasurer California State Board of Equalization Spokane County Treasurer Iowa Department of Revenue Whatcom County Treasurer Tennessee Department of Revenue Los Angeles County Tax Collector Texas Comptroller of Public Accounts Riverside County Treasurer City of Everett San Bernardino County Tax Collector City of Tacoma Clackamas County Tax Collector Issaquah Finance Department Washington County Tax Collector City of Bellingham Orange County Tax Collector King County Treasurer City Of Memphis , Treasurer Snohomish County Treasurer David Lenoir Shelby Country Tax Collector Pierce County Budget And Finance Ron Wright Tax Assessor-Collector Skagit County Treasurer State of California Franchise Tax Board Kitsap County Treasurer Oregon Department of Revenue

Equity Security Holders of Peekay Boutiques, Inc.

ADK Soho Fund LP Anthony M. Romano II Bob Patterson Barry Soosman Bob Barth CB CA SPV, LLC Brain Barnett Chatham Capital Management IV, LLC Cede & Co Cicero Alternative Asset Management LLC Christopher F. Brown Edward J. Tobin CP IV SPV, LLC Ever Ready LLC Ellery W. Roberts GundyCo ITF The K2 Principal Fund LP Forward Investments LLC Helle Leap Harvest Capital Credit Corporation John P Cisneros Javier Saade Mike Rhino Kris Butt Rick Barnett Phyllis Heppenstall The K2 Principal Fund LP Robert Patterson Twin Haven Special Opportunities Fund IV, L.P. Tor Capital, LLC Barry F Soosman & Jody L Soosman Revocable Trust Dated 8/25/1993

Employees

Berman, Lisa L Butler, Brittany N Mathews, Janet Hughes, Nicholas H Patterson, Robert D Beckum, Kelsey A Leigh, David R Hall, Rhonda Y Hiraki, Emily Wissman, Katherine E Hoss, Martha G Mills, Jasel Mwangi, Loise W Gerow Smith, Megan E Ardena, Kathryn M Friedlos, Andrew J Patterson, Marie Mosher, Monica M 37

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 46 of 53

Employees

Bulzomi, Kristin R Mcclure, Rebecca M Phillips, Jeffry J Wilson, Sherman B Musgrove Jr, Earle T Clouse, Heather Swift, Jamie Malyevac, Jessica A Carson, Angela R Sutton, Logan J Robledo, Kerri A Shipman, Laura B Yun, Goomoki G Butterfield, Brittani A Goss, Heidi J Becker, Tara N Williams, George C Picard, Genevieve L Cabrera, Abigail Rodriguez, Jessica A Agan, Susan M Bender, Ashlei S Lafrance, Joann M Hayward, Alison Garcia, Teresa A Ochoa, Monique D Gacek, Cheryl Lazar, Brittany E Decaro, Jeffrey Chilton, Kane D Tucker, Wendy S Carder, Paula S Jordan, Deborah L Galang, Anthony B Bagley, Jerrimy Mckiddy, Danielle R Carey, Jeffry Evans, Harmony M Dana, Brian J Laigo, Magdalena K Logan, Christine H Garza, Kristina N Peek, Jennifer L Ali, Gina H Sharifi, Masoud Nigg, Kammi Felicetty, Michael J Williams, Claire A Duke, Amy E Shepard, Alexandra C Marquez, Corrin M Dale, Alaina M Phan, Loan Williams, Breannah Nickell, Morgan F Murray, Vicky Olson, Stephanie R Roberson, Lewanda Chesser, Amanda Trojanek, Patricia N Bauman, Stefanie L Gomez, Amanda N Butcher, Kathina R Mortimer, Ashley Legrone, Ryan L Sanchez, Morgan Aviles, Jaclyn N Watson, Morgan Payne, Michelle T Abrams, Rebecca C Williams, Connie Warren, Kristin M Bruno, Samuel Pumphrey, Rachel E Burks, Tina Mc Grew, De Shanay N Abrams, Talia M Kensington, Duchess V Lindsey, Robert A Carnahan, Ashtin N Hart, Sherry Booker, Caleb R Agsunod, Jennifer A White, Alicia Reid, Tonya Thomas, Jenifer M Brown, Amber Harrison, David C Guy, Kristin B Holt, Natalee N Bausley, Shvawn Lester, Elizabeth M Hernandez, Tesla R Biles, Andrea M Wright, Brandye Henderson, Ashley Coleman, Jasmine E Ross, Margaret R 38

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 47 of 53

Employees

Beck, Chelsea L Dillon, Devon M Macias, Myles J Ramos, Marina V Rubenstein, Delaney Sitkowski, Angelina Torrence, Jerome K Davis, Ashley Carrico Rogers, Salem V Greenwood, Nicole A Bear, Hannah N Martin, Aarion D Rodarte, Amanda M Whigham, Katzandra C Wall, Jessica N Nnoli, Zosha Confer, Olivia Matheny, Sabrina L Wollney, Kathryn T Bell, Rebecca D Gurevich, Alisa Thomas, Kaitlyn B Stevens, Zoe Raven A Zawlocki, Madeleine E Rasberry, Tammy M Perry, Julia R Kelch, Hunter Brown, Victoria S Mallette, Danielle M Bredemeier, Rosemarie C Mena, Jazmin E McDaniel, Linda A Inzunza, Yamina Y Sandoval, Roxanne M Still, Chelsea H Carino, Marissa A Conway, Amber M Smith, Heather L Scott, Cheyenne L Phoenix, September N Warren, Angela B Bray, Reid M Clements, Olivia M Holt, Linzey L Cortes, Sandra M McGregor, Aaron C Hill, Erika V Keen, Lindsey Hannah, Aishlyn R Burk, Emily A Geer, Rachel E Boucher, Samantha L Hopkins, Eleanor L Shreve, Elizabeth Gauthier, Amanda S Humphrey, Kari N Weiss, Jennifer L Perez, Kristin Neville, Jillian F Lemke, Peyton C Pagan, Courtney J Rowe, Erin Key, Janaye T Gama, Carissa Mekler, Courtney R Harris, Taylor W Bustamante Campusano, Carlos Tomlinson, Ashley N Goodloe, Antoinette D Scott, Melissa D Weyant, Shelby L Bauml, Katherine A Leary, Tayler J Nance, Carolyn E Judkins, Julianne E Lazor, Anna Asad Sangabi, Katrina Braun, Stephanie N Alexander, Makayla A Everson, Alicia R Westover, Brenda A Baker, Stephanie C Falcon, Sara E Donaldson, Allessandra Gary, Felicia W Erickson, Adreanna J Connors, Brianna N Talley, Shelby R Eldredge, Nicole Clark, Madeline Quinn, Katharine C Voss, Kelly J Calhoun, Jamilla N Holloway, Rachellann R Wassenaar, Brenda L Maynard, Tina C Harper, Katherine P Johnson Dills, Rikkilinn 39

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 48 of 53

Employees

Wilson, Ruth M Burdic, Heather L Norris, Jasmine B Meuler, Chloe L Williams, Bella D Ibanez, Me’llomi Kruckenberg, Mekenzie N Schlickman, Cara R Corbin, Rebecca A Garbe, Kelsey K Webster, Alexandra L Watson, Sarah M Scott, Mckenna Reed, Jessica S Lynn, Brigitta Whitehead-Rendon, Maricella Heggie, Miranda B Snyder, Tayler R Hodge, Cassey A Orchard, Jennifer M Caspary, Angela J Pardo, Louis Shute, Marina Curran, Jenny Cox, Amanda Shirley, Madeline M Jones, Eralle Browning, Jessica L Ibarra, Monique Barber, Liliana Kemp, Yakira A Kyle, Hayley C Crenshaw, Krystal J Gordon, Meagan A Krebs, Danniela T Hunt, Barbara L Sandoval, Cynthia Pardo, Justin R Schmidt, Taylor Williams, Mark N Amaya, Gloria L Cox, Kearsten M Montgomery, Jennifer D Ayala, Anna Aneshansley, Rebecca S Bourdelais, Danielle Puebla, Katherine A Thierry, Ashlee N Clark, Amanda K Goss, Jaynel A Silva, Ana J Mcgrath, Wendalyn T Bannister, Jessica John, Carrie L Floyd, Dante S Rodas, Dyanna B Subhi, Ahmad Reese, Kacy L Garey, Chelsea M Aragon, Sean D Williams, Karen L Carrillo, Isaac Guerrero, Lisa Williams, Madison C Eastman, Aivry Winer, Lauren N Grey, Cheyene M Abrahamian, Shelby L Lechuga, Julieta Grant, Shalia Bracey, Anna L Head, Anjanetta L Nutting, Jasmine K Greams, Alissa K Swift, Bonita S Rangel, Naomi Ramirez, Brenda I Wilson, Tiffany N Chambers, Kayla Donato, Kira B Vaotuua, Christina Schallmann, Caitlyn J Watts, Jennifer I Wilson, Ali A Steele, Latosha M Umbaugh, Charmaine D Garcia, Jennifer E Riggs, Katie M Redick, Amber C Hicks, Nicole J Ganguly, Justing M Melgar, Eric L Madrid, Malynda J Fries, Alysha I Jackson, Imari I Mimms, Chantel K Barnes, Tara Mangold, Viktoria 40

2260292v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 49 of 53

Employees

Cunningham, Maurice J Allen, Heather Contreras, Citlalli Greene, Michelle Anderson, Nyeisha C Nelson, Miyako D Miles, Ibelise C Berry, Taki Y Folsom, Anlya G Mears, Stephanie A Hankins, Shasta A Sun, Stacy R Harvey, April D Siano, Natalie Conrad, Abby J Faulkner, Courtney De Leon, Amalia O Stelly, Cindy G Haitt, Amanda K Hendrickson, Tanja E Pulliam, Nicole Rich, Regina C Kelly-Barroga, Sarah A Bowser, Audreanna L Alemanni, Michael W

United States Trustee, Judges and Court Contacts for the District of Delaware

US Trustee and Staff: Judges and Staff: T. Patrick Tinker Honorable Kevin J. Carey Lauren Attix Honorable Brendan L. Shannon David Buchbinder Honorable Christopher S. Sontchi Shakima L. Dortch Honorable Mary F. Walrath Timothy J. Fox, Jr. Honorable Laurie S. Silverstein Diane Giordano Honorable Kevin Gross Christine Green Laura Haney Benjamin Hackman Sherry Scaruzzi Jeffrey Heck Donna Grottini Mark Kenney Nancy Hunt Jane Leamy Jill Walker James R. O’Malley Rachel Bello Michael Panacio Cheryl Szymanski Tiiara Patton Danielle Gadson Juliet Sarkessian Catherine Farrell Richard Schepacarter Laurie Capp Ramona Vinson Lora Johnson Michael West Cacia Batts Dion Wynn Janet Moore Linda Casey Rachel Werkheiser Natalie Cox Hannah M. McCollum Holly Dice Edith A. Serrano David Gerardi Karen Starr Una O'Boyle

Professionals

Landis Rath & Cobb LLP Traverse LLC Curtis, Mallet-Prevost, Colt & Mosle LLP SSG Capital Rust Consulting/Omni Bankruptcy Drinker Biddle & Reath LLP Bevilacqua PLLC Richards, Layton & Finger, PA Stoel Rives LLP 41

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Exhibit 2

2260022v2 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 51 of 53

Exhibit 21 – Current Clients2

Aarow Incorporated Ace USA American Arbitration Association Argonaut Insurance Company AT&T AT&T Corp. The Hartford Kimco Realty Corporation National Union Fire Insurance Company Schulte Roth & Zabel Time-Warner, Inc. Thomson Reuters Thyssen-Krupp Elevator Travelers Insurance Company Wilson, Elser, Moskowitz, Edelman & Dicker

1 Parties that are both current clients and former clients of WTP are listed only on Exhibit 2 – Current Clients 2 Due to the similarity of names and certain entities, WTP was not able to determine if all the entities listed herein are actually affiliated of certain clients. However, out of an abundance of caution, WTP has listed those entities which it reasonably believes to be affiliated of current clients.

2260293v1 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 52 of 53

Exhibit 3

2260022v2 Case 17-11722-BLS Doc 193-3 Filed 09/07/17 Page 53 of 53

Exhibit 3 – Former Clients1

Alphagraphics AT&T Global Network Services, Inc. AT&T Latin America Bank of America, N.A. BMW Financial Services Labor Ready, Inc. Pitney Bowes Verizon Wireless Wells Fargo Bank, N.A. Yellow Transportation

1 Due to the similarity of names and certain entities, WTP was not able to determine if all the entities listed herein are actually affiliates of certain clients. However, out of an abundance of caution WTP has listed those entities which it reasonably believes to be affiliates of former clients.

2260294v1 Case 17-11722-BLS Doc 193-4 Filed 09/07/17 Page 1 of 2

CERTIFICATE OF SERVICE

I, Aaron H. Stulman, do hereby certify that on September 7, 2017, a copy of the foregoing Application of the Official Committee of Unsecured Creditors of Peekay Acquisition,

LLC, et al., for Entry of an Order Authorizing the Employment and Retention of Whiteford,

Taylor & Preston LLC as Delaware Counsel Nunc Pro Tunc to August 21, 2017 was served on the parties on the attached service list by first-class mail.

/s/ Aaron H. Stulman Aaron H. Stulman (No. 5807)

2260373v1 Case 17-11722-BLS Doc 193-4 Filed 09/07/17 Page 2 of 2

SERVICE LIST

Daniel J. Hartnett, Esq. U.S. Department of Justice Seth J. Kleinman, Esq. 950 Pennsylvania Avenue, NW Arnold & Porter Kaye Scholer LLP Washington, D.C. 20530-0001 70 W. Madison Street, Suite #4200 Chicago, IL 60602 Adam G. Landis, Esq. Matthew B. McGuire, Esq. Steven J. Reisman, Esq. Joseph D. Wright, Esq. Shaya Rochester, Esq. Landis Rath & Cobb LLP Joshua S. Geller, Esq. 919 Market Street Curtis, Mallet-Prevost, Colt & Mosle LLP Suite 1800 100 Park Avenue Wilmington, DE 19801 New York, NY 10178 Jeremy W. Ryan, Esq. James Millar, Esq. R. Stephen McNeill, Esq. Drinker, Biddle & Reath LLP Potter Anderson & Corroon, LLP 1177 Avenue of the Americas 1313 North Market Street, Sixth Floor 41st Floor P.O. Box 951 New York, NY 10036-2714 Wilmington, DE 19899-0951

Centralized Insolvency Operation U.S. Securities and Exchange Commission Internal Revenue Service 100 F. Street, NE P.O. Box 7346 Washington, D.C. 20549 Philadelphia, PA 19101-7346 Daniel J. Hartnett, Esq. Juliet M. Sarkessian, Esq. Seth J. Kleinman, Esq. Office of the U.S. Trustee Arnold & Porter Kay Scholer LLP J. Caleb Boggs Federal Building 70 West Madison Street, Suite 4200 844 N. King Street Chicago, IL 60602-4231 Suite 2207, Lockbox 35 Wilmington, DE 19801 Steven K. Kortanek, Esq. Patrick A. Jackson, Esq. Eboney Cobb, Esq. Drinker Biddle & Reath LLP Perdue, Brandon, Fielder, Collins 222 Delaware Avenue, Suite 1410 & Mott, LLP Wilmington, DE 19801 500 E. Border Street Suite 640 Arlington, TX 76010

Mark D. Collins, Esq. Amanda R. Steele, Esq. Brendan J. Schlauch, Esq. Richards, Layton & Finger, P.A. One Rodney Square 920 N. King Street Wilmington, DE 19801

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