United States Bankruptcy Court District of Minnesota

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UNITED STATES BANKRUPTCY COURT DISTRICT OF MINNESOTA

In re: Jointly Administered under Case No. 08-45257

Petters Company, Inc., et al., Court File No. 08-45257 Debtors.

(includes: Court Files Nos.: Petters Group Worldwide, LLC; 08-45258 (GFK) PC Funding, LLC; 08-45326 (GFK) Thousand Lakes, LLC; 08-45327 (GFK) SPF Funding, LLC; 08-45328 (GFK) PL Ltd., Inc.; 08-45329 (GFK) Edge One LLC; 08-45330 (GFK) MGC Finance, Inc.; 08-45331 (GFK) PAC Funding, LLC; 08-45371 (GFK) Palm Beach Finance Holdings, Inc.) 08-45392 (GFK)

Chapter 11 Cases Judge Gregory F. Kishel

Douglas A. Kelley, in his capacity as the court-appointed Chapter 11 Trustee of Debtors Petters Company, Inc. and PL Ltd., Inc., Plaintiff, vs. ADV. NO. 10-04396

Westford Special Situations Master Fund, L.P.; Jury Trial Demanded et al., Defendants.

THE EPSILON/WESTFORD DEFENDANTS’ RESPONSE TO THE TRUSTEE’S PROPOSED AGENDA FOR APRIL 5, 2011

Defendants Westford Special Situations Master Fund, L.P.; Westford Global Asset

Management Ltd.; Westford Special Situations Fund Ltd.; Westford Special Situations Fund,

L.P.; Westford Asset Management, LLC; Epsilon Global Master Fund, L.P.; Epsilon Global Case 08-45257 Doc 1091 Filed 04/01/11 Entered 04/01/11 17:21:35 Desc Main Document Page 2 of 24

Active Value Fund Ltd.; Epsilon Global Active Value Fund I-B Ltd.; Epsilon Global Active

Value Fund, L.P.; Epsilon Global Master Fund II, L.P. a/k/a Epsilon Global Master Fund II, L.P.,

Sub 1; Epsilon Global Active Value Fund II-B Ltd.; Epsilon Global Active Value Fund II, L.P.;

Epsilon Global Active Value Fund II-B, L.P.; Epsilon Global Asset Management Ltd.; Epsilon

Investment Management, LLC; Epsilon Global Active Value Fund III Ltd.; Stafford Towne Ltd.;

and Steve Goran Stevanovich (collectively, the “Epsilon/Westford Defendants”), hereby

respectfully respond to Section II of the Trustee’s Proposed Agenda for the April 5, 2011 hearing

(the “Proposed Agenda”) (Docket No. 1074) as follows:

1. Consolidation Motion. Section II(A) of the Trustee’s Proposed Agenda

acknowledges that, on March 23, 2011, the Trustee filed a “Consolidated Motion” that seeks an

order consolidating certain issues raised in motions to dismiss for briefing and hearing. The

Epsilon/Westford Defendants intend to file a Response to the motion, which is due on or before

April 15, 2011. The hearing on the Consolidation Motion is scheduled for April 20, 2011.

2. Anticipated Form of Trustee’s Responses to Motions to Dismiss. As a general matter, the Epsilon/Westford Defendants do not object to the Trustee filing an omnibus brief on

certain common issues and separate briefs on individual issues. However, the Epsilon/Westford

Defendants object to the proposal to the extent it seeks an order that would permit the Trustee to

avoid addressing issues not identified in the Trustee’s “Omnibus Brief on Common Issues” or

the issues listed in Appendix A. Whether the Trustee files an omnibus brief or otherwise, he is

required to respond to each of the arguments raised in the Epsilon/Westford Defendants’ motions

to dismiss. The Epsilon/Westford Defendants also believe that discussing this issue on April 5th is putting the cart before the horse. The parties will not know what issues, if any, will be consolidated and thus included in the omnibus brief versus the individual briefs until the Court

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rules on the Trustee’s motion for consolidation. Thus, the Epsilon/Westford Defendants propose that the discussion on Sections II(C) be postponed until the April 20 hearing.

3. Briefing Schedule. The Epsilon/Westford Defendants join in General Electric

Capital Corporation’s proposed briefing schedule (see Docket No. 1084); i.e., the Trustee’s responses are due on or before April 22, 2011 and replies are due on or before May 6, 2011. The request for an extra week for the reply briefs is reasonable in light of the number of issues raised in the motions to dismiss and the time allotted for the Trustee’s response.

4. Hearing on Motions To Dismiss. Until the Court resolves the Trustee’s motion

for consolidation, it is premature to decide the number of hearing days on the motions to dismiss

and the issues that will be addressed at each hearing. Accordingly, the Epsilon/Westford

Defendants propose that discussion of the hearings on the motions to dismiss be postponed until the April 20 hearing or after the Court issues a decision on the Consolidation Motion.

Date: April 1, 2011 /s/ Robert T. Kugler Robert T. Kugler (# 0194116) Bryant D. Tchida (# 0314298) Peter J. Schwingler (# 0388909) [email protected] [email protected] [email protected] LEONARD, STREET AND DEINARD Professional Association 150 South Fifth Street, Suite 2300 Minneapolis, MN 55402 Telephone: (612) 335-1500 Facsimile: (612) 335-1657

Daniel E. Reidy Theodore T. Chung Tara A. Fumerton [email protected] [email protected] [email protected]

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JONES DAY 77 West Wacker Chicago, IL 60601 Telephone: (312) 782-3939 Facsimile: (312) 782-8585

Tobias S. Keller David C. Kiernan [email protected] [email protected] JONES DAY 555 California Street, 26th Floor San Francisco, CA 94101 Telephone: (415) 626-3939 Facsimile: (415) 875-5700

Attorneys For the Epsilon/Westford Defendants

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UNITED STATES BANKRUPTCY COURT DISTRICT OF MINNESOTA

In re: Jointly Administered under Case No. 08-45257

Petters Company, Inc., et al., Court File No. 08-45257 Debtors.

Chapter 11 Cases Judge Gregory F. Kishel

Douglas A. Kelley, in his capacity as the court-appointed Chapter 11 Trustee of Debtors Petters Company, Inc. and PL Ltd., Inc., Plaintiff, vs. ADV. NO. 10-04396

Westford Special Situations Master Fund, L.P.; Jury Trial Demanded et al., Defendants.

CERTIFICATE OF SERVICE

Ma Xiong, of the City of Minneapolis, County of Ramsey, State of Minnesota, states that on April 1, 2011 she served the following documents:

THE EPSILON/WESTFORD DEFENDANTS’ RESPONSE TO THE TRUSTEE’S PROPOSED AGENDA FOR APRIL 5, 2011

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April 1, 2011 /e/ Ma Xiong Ma Xiong

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Service List

Acorn Capital Group, LLC After the Second Millennium c/o Michael A. Rosow c/o Roger Perlman Winthrop & Weinstine, Suite 3500 4925 Collins Avenue 225 South Sixth Street Apt. 9J Minneapolis, MN 55402 Miami Beach, FL 33140-2740

ACG II, LLC Larry Chaij c/o Corporation Service Company 1950 Waterbury Lane (registered agent) Chattanooga, TN 37421 50 Weston Street Hartford, CT 06120 Larry Chaij c/o HarryMiller, Esq. ACG II, LLC 6918 Shallowford Road c/o Corporation Service Company Victorian Gardens Suite 100 (registered agent) Chattanooga, TN 37421 2711 Centerville Road, Suite 400 Wilmington, DE 19808 Russell Allanson 4053 Quantico Lane Putnam Green, LLC Plymouth, MN 55446 c/o Corporation Service Company (registered agent) Joseph W. Anthony 50 Weston Street Steven M. Pincus Hartford, CT 06120 Anthony Ostlund Baer & Louwagie PA 3600 Wells Fargo Center Putnam Green, LLC 90 South Seventh Street c/o Corporation Service Company Minneapolis, MN 55402 (registered agent) 2711 Centerville Road, Suite 400 Michael Alper Wilmington, DE 19808 209 E. Lakeshore Drive Unit 12E Stewardship Credit Arbitrage Fund, LLC Chicago, IL 60611 c/o Corporation Service Company (registered agent) B. Shane Barnes 50 Weston Street 33 South Sixth Street, Suite 4400 Hartford, CT 06120 Minneapolis, MN 55402

Stewardship Credit Arbitrage Fund, LLC Michelle Alton (Vlahos) c/o Corporation Service Company 905 Douglas Avenue (registered agent) Minneapolis, MN 55403 2711 Centerville Road, Suite 400 Wilmington, DE 19808 Stephen F. Grinnell GRAY, PLANT, MOOTY, Fred Johnson MOOTY & BENNETT, P.A. 10466 Larwin Avenue, #14 500 IDS Center Chatsworth, CA 91311 80 South 8th Street Actionwear International, S.L. Minneapolis, MN 55402 Marques de Cronella 08940 Cornella de Llobregat David E. Camarotto Barcelona, Spain Alan I Silver Bassford Remele 33 South Sixth Street, Suite 3800 Minneapolis, MN 55402-3707

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American Express Travel Related Services Lawrence R. King Company, Inc. David M. Wilk 200 Vesey Street Sarah E. Madsen New York, NY 10285 Cassandra F. Fortin 2800 Wells Fargo Place American Express Bank, FSB 30 East Seventh Street 4315 South 2700 West St. Paul, Minnesota 55101 Salt Lake City, UT 84184 Arrowhead Capital Management, LLC Stephen M. Mertz Arrowhead Capital Management Corp. Jerome A. Miranowski Arrowhead Capital Partners II, LP S. Renee Dotson Arrowhead Capital Corporation Faegre & Benson LLP Metro I, LLC f/k/a Metro Gem Capital, LLC 90 South Seventh Street, Suite 2200 Metro II, LLC Minneapolis, MN 55402-3901 Elistone Fund c/o James N. Fry Scott R. Carlson Arrowhead Capital Management Duckson-Carlson Chartered 601 Carlson Parkway, Suite 1250 4999 France Ave S Minnetonka, MN 55305 Suite 248 Minneapolis, MN 55410 Metro I, LLC c/o Its Registered Agent Deborah M. Perry 1220 North Market Street Munsch Hardt Kopf & Harr, P.C. Suite 804 3800 Lincoln Plaza Wilmington, DE 19801 500 North Akard Dallas, TX 75201-6659 James N. Fry Arrowhead Capital Management Corp. Tim Anding 601 Carlson Pkwy, Suite 1250 1438 Riverside Ave Minnetonka, MN 55305 Sartell, MN 56377-2348 Bruce Recher Apriven Partners LP Henson & Efron, PA (TX Limited Partnership) 220 S 6th St, Suite 1800 W. Steven Young, Registered Agent Minneapolis, MN 55402 4084 Stanford Avenue Dallas, TX 75225 James N. Fry 1075 Tonkawa Road Ark Royal Capital, LLC Long Lake, MN 55356 1616 S Voss Road # 450 Houston, TX 77057-2637 Metro II, LLC c/o Its Registered Agent Dan Aronovsky 1209 Orange Street 108 Howard Dr Wilmington, DE 19801 Belvedere Tiburon, CA 94920-1448 Arrowhead Capital Management Corp. Don Aron c/o Its Registered Agent d/b/a The Aron Companies 1220 N Market St, Suite 804 107 Stablewood Ct. Wilmington, DE 19801 Houston, TX 77024-7046 Metro II, LLC c/o James N. Fry Arrowhead Capital Management 601 Carlson Parkway, Suite 1250 Minnetonka, MN 55305

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Arrowhead Capital Management, LLC Justin H. Perl c/o The Company Corporation Amy J. Swedberg 2711 Centerville Rd, Suite 400 John R. K. Darda Wilmington, DC 19808 Maslon Edelman Borman & Brand LLP 3300 Wells Fargo Center Arrowhead Capital Management, LLC 90 South Seventh Street c/o Its Registered Agent Minneapolis, MN 55402 2711 Centerville Road, Suite 400 Wilmington, DE 19808 Elistone Fund c/o Citco Fund Services (Cayman Islands) Ltd. Blue Point Management Ltd. Windward I, 2nd Fl, Regatta Office Park c/o Mello Jones & Martin West Way Rd Thistle House PO Box 31106 SMB 4 Burnaby St Grand Cayman Hamilton, HM11 Bermuda Elise Scherr Frejka Kramer Levin Naftalis & Frankel LLP Arrowhead Capital Partners II, LP 1177 Avenue of the Americas c/o The Corporation Trust Company New York, New York 10036 1209 Orange Street Wilmington DE 19801 Associated Bank c/o Associated Banc-Corp Arrowhead Capital Corporation 1200 Hansen Blvd. c/o The Corporation Trust Company Green Bay, WI 54304 1209 Orange Street Wilmington DE 19801 Douglas B. Altman Altman & Izek Steven W. Meyer 901 North 3rd Street David B. Galle Suite 140 Oppenheimer Wolff & Donnelly LLP Minneapolis, MN 55401 Plaza VII, Suite 3300 45 South Seventh Street Stan Baratz Minneapolis, MN 55402 Baratz Financial, Inc. 600 South Hwy 169, #701 Arrowhead Capital Finance, Ltd. St. Louis Park, MN 55426-1200 Liquidator: W. William Woods 175 Bloor St E Bryan E. Minier Suite 807, South Tower Pedersen & Houpt, P.C. Toronto, ON M4W 3RB 161 N. Clark, Suite 3100 Canada Chicago, IL 60601

James N. Lawlor Bonnie O. Boland William F. Dahill Bridger Village Apartments Wollmuth Maher & Deutsch LLP Apartment 203 500 Fifth Avenue 2307 W. Main Street New York, NY 10110 Bozeman, MT 59718

Arrowhead Capital Finance, Ltd. Adam C. Wadd c/o Mello Jones & Martin Wendling & Associates, P.A. Thistle House 201 West Burnsville Parkway, No. 145 4 Burnaby St Burnsville, MN 55337 Hamilton, HM11, Bermuda Alex Boosalis 5712 Dewey Hill Rd Minneapolis, MN 55439

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Alex Boosalis and Partners, Ltd. Calibrax Capital Partners, LLC c/o Alex W. Boosalis c/o Vince Molinari 3805 Red Root Rd, #222 12 Wildwood Drive Lake Orion, MI 48360 Syosset, NY 11791-1217

Gus Boosalis Steel Pier Capital Advisors, LLC P.O. Box 377 c/o Cynthia L Hegarty Belvedere Tiburon, CA 94920-0377 Thomas B. Heffelfinger Patrick B. Hennessy Steven M. Light Best & Flanagan, LLP Daniel J. Frisk 225 South Sixth Street Don R. Grande Suite 4000 Grande, Frisk & Carter Minneapolis, MN 55402 2700 12th Avenue South, Suite A Fargo, ND 58103 Brax Capital Group, LLC c/o Abraxas J. DiScala, CEO John Boosalis Broadsmoore Financial Group LLP 6006 Norman Rd 560 Lexington Avenue, FL 16 Lincoln, NE 68512-1922 New York, NY 10022-6941

Steven B. Towbin Gordon B. Conn, Jr. Shaw Gussis Fishman Glatz Kalina Wills Gisvold & Clark, PLLP Wolfson & Towbin LLC 6160 Summit Drive, #560 321 N. Clark Street Minneapolis, MN, USA 55430 Suite 800 Chicago, IL 60610 Michael F. Derksen Morgan, Lewis & Bocklis LLP William Boosalis 77 West Wacker Drive 5712 Dewey Hill Rd Chicago, IL 60601-5094 Minneapolis, MN 55439-1803 National Corporate Research, Ltd. Rolf Nycklemoe 615 South Dupont Highway 106 E. Washington Ave. Dover, DE 19901 Fergus Falls, MN 56537-2853 Errol Carlstrom Boosalis Family Limited Partnership 6040 Huntington Woods Drive c/o William Boosalis Apt. 3 5712 Dewey Hill Road Naples, FL 34112-2914 Edina, MN 55435 Alan I. Charap Timothy Brennan 2 Drakes Cove Road 1115 Ridgeview Court Larkspur, CA 94939-1812 Fergus Falls, MN 56537-8400 U.S. Trust Mark Braun Errol Carlstrom, IRA 321 East Prairie Avenue 3500 8th Street South Wheaton, IL 60187 Minneapolis, MN 55402

C&C Capital, LLC Gail Evans Charap Summit Financial (Registered Agent) 2 Drakes Cove Road P.O. Box 1367 Larkspur, CA 94939-1812 Eagle, ID 83616-1367 Joseph M. Caruso 1125 N.W. 9th Avenue Unit 421 Portland, OR 97209

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LANCER Ronald & Grace Chin Chad Clifford 410 Magee Ave 1365 Rock Court Mill Valley, CA 94941-4808 San Marcos, CA 92078

Challenge Printing, Inc. Albert Collyard (MN Corp) dba Imagine! Print Solutions, Inc. 5636 45th Street Robert J. Lothenbach, CEO Delano, MN 55328 100 Valley Park Drive Shakopee, MN 55379 Jay Cohen 898 Delores Street Jeffrey R. Ansel San Francisco, CA 94110-2207 Michael A. Rosow Sofia A. Estrellado Kimberlee Colvin WINTHROP & WEINSTINE, P.A. Kimberlee Colvin Keough Plan 225 South Sixth Street, Suite 3500 32 Carmelita Ave Minneapolis, Minnesota 55402-4629 Mill Valley, CA 94941

Dr. Ernest Cholakis Cohen Partnership 2025 Corydon Avenue c/o Chief Executive Officer Unit #120 7021 Ayrshire Lane Winnipeg, Manitoba, Canada R3M 0X5 Boca Raton, FL 33946

Ronald and Gloria Christenson Phillip Cohen 4925 Thomas Avenue 11724 North Shorecliff Lane, #2W Minneapolis, MN 55410-1805 Mequon, WI 53092

Dan Cartwright Kenneth and Thelma Colvin 8642 South Hazelton Lane 20 Encina Court Tempe, AZ 85284-2585 Hillsborough, CA 94010

Chuck and Harold's William J. Fisher 294 Grove Lane, Ste. 113 Jessica Mitchell Wayzata, MN 55391 GRAY, PLANT, MOOTY, MOOTY & BENNETT, P.A. Circle F. Ventures, LLC 500 IDS Center c/o Dan Cartwright, Registered Agent 80 South Eighth Street 8642 South Hazelton Lane Minneapolis, Minnesota 55402 Tempe, AZ 85284-2585 Larry Colvin Robert B. Goldberg 32 Carmelita Ave 3490 Piedmont Road, Suite 400 Mill Valley, CA 94941 Atlanta, GA 30305 Joanne Cunningham Dain K. Calvin 9202 E Red Lawrence Drive 3001 E. Camelback Road, # 130 Scottsdale, AZ 85262-5051 Phoenix, AZ 85016 Larry Colvin College of St. Benedict Trustee for the Larry Colvin Keough Plan c/o Stephen M. Mertz 32 Carmelita Ave 2200 Wells Fargo Cener Mill Valley, CA 94941 90 South Seventh Street Minneaoplis, MN 55402

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Kenneth R. Cunningham Edgebrook, Inc. Kenneth R. Cunningham, Estate of Craig Oberlander Kenneth R. Cunningham III Trust 294 Grove Lane East 9202 E Red Lawrence Drive Suite 113 Scottsdale, AZ 85262-5051 Wayzata, MN 55391

Crown Bank LANCER 6600 France Avenue South #125 EFO Holdings, L.P. Edina, MN 55435 Scot W. O'Brien, Registered Agent 2001 Bryan Street, Suite 3900 Kenneth R. Cunningham, Jr. Dallas, TX 75201 11 Pinon Woods Drive Sedona, AZ 86351-7918 Rick Kelburn, Esq. Moss & Barnett Steven W. Cunningham 4800 Wells Fargo Center 361 Zachary Drive 80 South Seventh Street Prescott, AZ 86301-6575 Minneapolis, MN 55402-4129

Ree Enterprises, Inc. Electric Motor Supply Brad Dennis Scott Bullock, CEO 320 Due East Street 4650 Main Street New Smyrna Beach, FL 32169 Fridley, MN 55421

Irene Dallman Westford Global Asset Management, Ltd. 8500 Tessman Farm Road, #230 Maples and Calder Minneapolis, MN 55445 PO Box 309, Ugland House South Church St Marie Diment George Town 7448 Oak Hill Dr Grand Cayman KY1-1104 Sylvania, OH 43560-1312 Cayman Islands

Theodore Deikel Westford Special Situations Fund, Ltd. c/o Ronald Haskvitz/Phil Cole HWR Services Limited Lommen Abdo Cole King and Stageberg, P.A. Craigmuir Chambers 80 S. 8th Street, #2000 PO Box 71 Minneapolis, MN 55402 Road Town, Tortola British Virgin Islands Dean J. Dovolis 5009 Ridge Road Westford Special Situations Fund LP Minneapolis, MN 55436-1013 National Registered Agents 160 Greentree Drive, Suite 101 Dunigan Fuels, Inc. Dover, DE 19904 John A. Landers, President 434 Sammons Street Westford Asset Management, LLC Abilene, TX 79605 National Registered Agents 160 Greentree Drive, Suite 101 Westford Special Situations Master Fund, LP Dover, DE 19904 Maples and Calder PO Box 309, Ugland House Epsilon Global Master Fund LP South Church St Maples and Calder Grand Cayman KY1-1104 PO Box 309, Ugland House Cayman Islands South Church St George Town Grand Cayman KY1-1104 Cayman Islands

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Epsilon Global Active Value Fund, Ltd Epsilon Global Active Value Fund II-G, Ltd. HWR Services Limited HWR Services Limited Craigmuir Chambers Craigmuir Chambers PO Box 71 PO Box 71 Road Town, Tortola Road Town, Tortola British Virgin Islands British Virgin Islands

Epsilon Global Active Value Fund I-B, Ltd. Epsilon Global Active Value Fund II, L.P. HWR Services Limited National Registered Agents Craigmuir Chambers 160 Greentree Drive, Suite 101 PO Box 71 Dover, DE 19904 Road Town, Tortola British Virgin Islands Epsilon Global Active Value fund II-B, L.P. National Registered Agents Epsilon Global Active Value Fund, LP 160 Greentree Drive, Suite 101 National Registered Agents Dover, DE 19904 160 Greentree Drive, Suite 101 Dover, DE 19904 Epsilon Global Active Value Fund II-G, L.P. National Registered Agents Epsilon Global Master Fund II, L.P. 160 Greentree Drive, Suite 101 a/k/a Epsilon Global Master Fund II, L.P., Dover, DE 19904 Subd. 1 Maples and Calder Epsilon Global Asset Management, Ltd. PO Box 309, Ugland House Maples and Calder South Church Street PO Box 309, Ugland House George Town South Church Street Grand Cayman KY1-1104 George Town Cayman Islands Grand Cayman KY1-1104 Cayman Islands Epsilon Active Value Fund II, Ltd. f/k/a Westford Investment Fund Ltd. Epsilon Investment Management, LLC HWR Services Limited National Registered Agents Craigmuir Chambers 160 Greentree Drive, Suite 101 PO Box 71 Dover, DE 19904 Road Town, Tortola British Virgin Islands Epsilon Global Master Fund III - Structured Strategies, L.P. Epsilon Global Active Value Fund II, Ltd. HWR Services Limited f/k/a Westford Investment Fund Ltd. Craigmuir Chambers HWR Services Limited PO Box 71 Craigmuir Chambers Road Town, Tortola PO Box 71 British Virgin Islands Road Town, Tortola British Virgin Islands Epsilon Global Master Fund II - Structured Strategies, L.P. Epsilon Global Active Value Fund II-B, Ltd. HWR Services Limited HWR Services Limited Craigmuir Chambers Craigmuir Chambers PO Box 71 PO Box 71 Road Town, Tortola Road Town, Tortola British Virgin Islands British Virgin Islands Epsilon Global Master Fund III - Structured Strategies, L.P. c/o Steve Goran Stevanovich 7521 Isla Verde Way Delray Beach, FL 33446

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Epsilon Global Active Value Fund III Ltd. Patrick Fleming HWR Services Limited 3501 River Road SE Craigmuir Chambers Clear Lake, MN 55319 PO Box 71 Road Town, Tortola Fidelis Foundation British Virgin Islands c/o Joseph Smith, President 3189 Fernbrook Lane North Epsilon Global Active Value Fund III Ltd. c/o Steve Goran Stevanovich Plymouth, MN 55447 7521 Isla Verde Way Charles R. Shreffler Delray Beach, FL 33446 Shreffler Law, pllc 410 11th Ave. So. Capital Strategies Fund Ltd. Hopkins, MN 55343 HWR Services Limited Craigmuir Chambers Hayden Fleming PO Box 71 42180 N 97th Way Road Town, Tortola Scottsdale, AZ 85262-4987 British Virgin Islands Patrick Fleming LANCER 3501 County Road 8 Falcon Partners, Ltd St. Cloud, MN 56304 Centre Construction, Inc., Registered Agent 1623 Harvard Food 4 Less Houston, TX 77002 Archie R. Dykes (Director) 2102 W 116th Street LANCER Leawood, KS 66211 Fargo Petroleum, LLC f/k/a Davison Petroleum Products, LLC Daniel Gelb Steven K. Davison 9617 Oak Ridge Tr 194 Brookside Minnetonka, MN 55305 Choudrant, LA 71227 Garden State Securities Frank Faraone c/o Kevin J. DeRosa, CEO Vanguard Fiduciary Trust Company 328 Newman Springs Road 165 Canyon Pl Suite 3 Napa, CA 94558-1264 Red Bank, NJ 07701-5685

Craig Martin Garden State Securities, Inc. Edwards Angell Palmer & Dodge LLP c/o Duggan and Duggan, P.C. , Registered 919 North Market Street, Ste. 1500 Agent Wilmington, DE 19801 15 Bechstein Drive Aberdeen, NJ 07747 Patricia Feneis 706 5th Ave General Electric Capital Corporation Sartell, MN 56377 901 Main Avenue Norwalk, CT 06851 Erik A. Ahlgren, Ahlgren Law Office, PLLC David S. Foster 220 W. Washington Ave. Sean M. Berkowitz Suite 105 Latham & Watkins LLP Fergus Falls, MN 56537 233 South Wacker Driver, Ste 5800 Chicago, IL 60606 Steve Feneis 615 7th St Sartell, MN 56377-1517

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Roger G. Schwartz Latham & Watkins LLP Frances D. Hayes 855 Third Avenue 3134 S Blackmountain Dr New York, NY 10022-4834 Inverness, FL 34450-8802

John Hagan Stephen M. Mertz 5225 Grandview Square, #104 Faegre and Benson LLP Minneapolis, MN 55436 90 South 7th Street, Suite 2200 Minneapolis, MN 55402 John Hagan 4770 Alberton Court #2602 High Plains Investment Naples, FL 34105 Angela Chacon 700 Bitner Rd Seth J. Leventhal Park City,UT 84098 Leventhal PLLC 2100 Rand Tower James E. Perschback 527 Marquette Avenue South Bracewell & Giuliani Minneapolis, MN 55402-1111 106 S St. Mary's Street,Suite 800 San Antonio, TX 78205-3603 William R. Skolnick Skolnick & Shiff, P.A. Diann Hillesland 2100 Rand Tower 601 Ridge Road 527 Marquette Avenue South Kenilworth, IL 60043-1042 Minneapolis, MN 55402 James Hodge LANCER 16323 N. 109th Way Harbor Value Fund Scottsdale, AZ 85255 Michael Smith 3 Trendland Cv CHW, LLC, HGH, Inc., Hofer Financial Sandy, UT 84092 Services, LLC, Hofer Financial Ventures, LLC, Mikarhof, Inc., Imaging Solutions, Inc., Peter Hauser ISMS Capital, LLC, Quality Growth, Inc. 16913 Kings Ct c/o Michael Hofer Lakeville, MN 55044-9180 2829 University Dr. S. Fargo, ND 58103 Michael J. Iannacone Iannacone Law Office Michael L. Gust 8687 Eagle Point Boulevard Anderson, Bottrell, Sanden & Thompson Lake Elmo, Minnesota 55042 4132 30th Avenue South, Suite 100 P.O. Box 10247 Haven Retirement Fund, LP Fargo, ND 58106-0247 c/o Ryan Relyea 7659 South 700 West Larry Hopfenspriger Midvale, UT 84047 aka Larry Hallett, Larry C. Hopfenspirger, Jr. 2025 Nicollet Ave #203 Ryan Relyea Minneapolis, MN 55404-2552 7659 South 700 West Midvale, UT 84047 Iconoculture 244 First Avenue North, Suite 200 Thomas Hay Minneapolis, MN 55401 6 Badger Lane St. Paul, MN 55127-6401 Idlewild Properties, LLC (formerly Redstone Properties, LLC) Thomas Hay Craig Oberlander, Manager 12176 SE Birkdale RU 294 Grove Lane #113 Tequesta FL 33469-1740 Wayzata, MN 55391

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Investco Holding, LLC Larry Alister Johnson David Schmitt 4127 Red Oak Ridge 7605 Rymoor Court Minnetonka, MN 55345 Sylvania, OH 43560 Larry Allister Johnson Insight Partners 22975 Forest Ridge Drive c/o Managing Director Estero, FL 33928-4378 47 Winter Street, 8th Floor Boston, MA 02108-4774 Anna Joseph 29 Mast Street Patrick C. Smith, Esq. Marina del Ray, CA 90292-4903 3109 Hennepin Avenue South Minneapolis, MN 55408 William M. Topka Severson Sheldon DoughertyMolenda PA George Isaac 7300 W 147th Street, Suite 600 George Isaac III Revocable Trust dated 6/16/95 Apple Valley, MN 55124 P.O. Box 50009 Santa Barbara, CA 93105 Galen Kabe 13652 287th Street Joseph W. Anthony, Esq. St. Joseph, MN 56374-9653 Steven M. Pincus, Esq. Anthony Ostlund Baer & Louwagie P.A. F. William Kastor 3600 Wells Fargo Center 42684 Capri Drive 90 South Seventh Street Bermuda Dunes, CA 92203-8057 Minneapolis, MN 55402 Chris M. Kanios, M.D. Lynn A. Isaac Vanguard Health Ventures, Inc. 401(k) Savings Lynn Isaac Revocable Trust dated 09/28/94 Plan P/I/A, Chris M. Kanios, M.D., 715 E. Perry Street 65T164238 Bryan, OH 43506-22243 660 Beaver Creek Circle Suite 200 Joseph W. Anthony, Esq. Maumee, OH 43537 Steven M. Pincus, Esq. Anthony Ostlund Baer & Louwagie P.A. S. Renee Dotson 3600 Wells Fargo Center Jerome A. Miranowski 90 South Seventh Street Stephen M. Mertz Minneapolis, MN 55402 Faegre & Benson LLP 2200 Wells Fargo Center Jesse James Properties, LLC 90 South Seventh Street David Schmitt, Registered Agent Minneapolis, MN 55402-3901 7605 Rymoor Court Sylvania, OH 43560 Patrick Kenney 7859 Brint Road Fred Johnson Sylvania, OH 43560-9721 10466 Larwin Avenue, #14 Chatsworth, CA 91311 Matthew P. Kostolnik MOSS & BARNETT Brian Johnson & Mary Ray Joseph A Professional Association 645 Crystal Lake Road 4800 Wells Fargo Center Burnsville, MN 55306-5175 90 South Seventh Street Minneapolis, MN 55402-4129 William M. Topka Severson Sheldon DoughertyMolenda PA Gary and Carol Kerbel 7300 W 147th Street, Suite 600 1325 Alvarado Rd Apple Valley, MN 55124 Berkeley, CA 94705-1543

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Harbor Value Fund Ben Hamburg c/o Michael Smith Hamburg Law Corporation 3 Trendland Cv 2625 Alcatraz Avenue, #500 Sandy, UT 84092 Berkeley, CA 94705 Chad Clifford Marcellus P. Knoblach 1365 Rock Court 3201 14th Street San Marcos, CA 92078 St. Cloud MN 56303-1609 Harbor Value Fund Marcellus P. Knoblach c/o Ryan Relyea 3807 E Amberwood Drive 7659 South 700 West Phoenix, AZ 85048 Midvale, UT 84047

John Kubinski Haven Retirement Fund, LP 4801 Island Pont Ct., Apt. 801 c/o Ryan Relyea Bonita Springs, FL 34134 7659 South 700 West Midvale, UT 84047 United Performing Association 11101 Zealand Avenue N S. Renee Dotson Champlin, MN 55316 Jerome A. Miranowski Stephen M. Mertz Larry Kuperus Faegre & Benson LLP 8242 125th Ave 90 South 7th Street, Suite 2200 Milaca, MN 56353-4418 Minneapolis, MN 55402

Matthew R. Doherty Larsen Agribusiness (MT Corp) Brutlag Hartmann & Trucke, P.A. Kevin Larsen, Director 3555 Plymouth Blvd. PO Box 76 Suite 117 Reserve, MT 59258 Plymouth, MN 55447 Kim Larsen, Pres of Larsen Agribusiness Royce Kyriakides Box 237 12431 54th Avenue Rice, MN 56387 Minneapolis, MN 55442-1876 Michael J. Ford Lancer Partners, Ltd. QUINLIVAN & HUGHES, P.A. c/o Jack W. Young, Registered Agent PO Box 1008 P.O. Box 465 St. Cloud, MN 56302-1008 Whitesboro, TX 76273-0465 Leonard (Lenny) Lewicki Louis Taylor, Tribal Chairman 7205 Green Valley Rd Lac Courte Oreilles Ojibwe School Minneapolis, MN 55427-4107 8575 N Trepania Road Hayward, WI 54843-2205 M&I Marshall and Ilsley Bank 651 Nicollet Mall Paul Shagain, Esq. - Tribal Attorney Minneapolis, MN 55402 Lac Courte Oreilles Ojibwe School 8575 N Trepania Road Katherine Stadler Hayward, WI 54843-2205 Brady C. Williamson Godfrey & Kahn, S.C. Michael Smith One East Main Street, Suite 500 3 Trendland Cv Post Office Box 2719 Sandy, UT 84092 Madison, WI 53701-2719

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John L. Kirtley Metro Gem, Inc. GODFREY & KAHN, S.C. c/o Frank E. Vennes, Jr. Sean O’D. Bosack 3152 SW Porpoise Cir 780 North Water Street Stuart, FL 34997-8915 Milwaukee, WI 53202-3590 Metro Gem, Inc. Craig M. Geno, Esq. c/o James L. Volling, Esq. Harris, Jernigan & Geno, PLLC Faegre & Benson 587 Highland Colony Parkway 2200 Wells Fargo Center P.O. Box 3380 90 South 7th St Ridgeland, MS 39158-3380 Minneapolis MN 55402-3901

Joseph Mansour Metro Gem, LLC PO Box 160834 c/o Frank E. Vennes, Jr Austin, TX 78716-0834 3152 SW Porpoise Cir Stuart, FL 34997-8915 Joseph Mansour Metro Gem, LLC 135 Birnam Wood Court Austin, TX 78746 c/o James L. Volling, Esq. Faegre & Benson Samuel Mansour 2200 Wells Fargo Center 1756 Pecan Grove Drive 90 S 7th St Tupelo, MS 38801 Minneapolis MN 55402-3901

Philip Mansour Jr. Frank E. Vennes, Jr. PO Box 1406 c/o James L. Volling, Esqx Greenville, MS 38702-1406 Faegre & Benson 2200 Wells Fargo Center Brian McCarthy 90 S 7th St 3618 King Road Minneapolis, MN 55402-3901 Toledo, OH 43617-1404 Frank E. Vennes, Jr. H. Buswell Roberts, Esq. c/o Gary Hansen, Esq. 2001 South Main Street, Unit 206-A Oppenheimer Wolff & Donnelly LLP Blacksburg, VA 24060 Plaza VII, Suite 3300 45 South 7th Street LANCER Minneapolis, MN 55402-1609 McCord Christensen Holdings, LLC The Corporation Trust Company of Nevada Frank E. Vennes, Jr. 311 S. Division Street 3152 SW Porpoise Cir Carson City, NV 89703 Stuart, FL 34997-8915

McCord Christensen Brian F. Leonard, Esq. 1625 E. Highgate Ct Grover C. Sayre, Esq. Eagle, ID 83616 Thomas C. Atmore, Esq. Jordan W. Sayre, Esq. LarryMcGough LEONARD, O’BRIEN 6181 Eagle Lake Drive SPENCER, GALE & SAYRE, LTD. Maple Grove, MN 55369-6221 100 South Fifth Street Suite 2500 Nauni J Manty Minneapolis, Minnesota 55402 Manty & Associates PA 510 First Ave N F. Peter Mignin Ste 305 855 W. Golf Road Minneapolis, MN 55403 Schaumburg, IL 60194-1327

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Miller Companies Briggs and Morgan P A James Miller, CEO 2200 IDS Center 3335 W St. Germain Street, Box 1228 80 South Eighth St St. Cloud, MN 56302-1220 Minneapolis, MN 55402

Alan Miller Joseph Petrosinelli, Esq. A.M. Aero, Inc. Jonathan M. Landy, Esq. 639 Bushaway Rd Jeffrey D. Bailey, Esq. Wayzata, MN 55391 Williams & Connolly LLP 725 Twelfth Street N.W. Joseph S. Friedberg, Esq. Washington, DC 20005 Joseph S. Friedberg Chartered Suite 300 701 Building Opportunity Finance, LLC 701 Fourth Avenue South c/o The Corporation Trust Company Minneapolis, MN 55415 Corporation Trust Center 1209 Orange Street Ronald S. Musich Wilmington, DE 19801 PLT & Associates Pit & Associates Opportunity Finance Securitization III, LLC PO Box 317 c/o The Corporation Trust Company Spring Park, MN 55348-0317 Corporation Trust Center 1209 Orange Street Jerry A. Nelson Wilmington, DE 19801 49522 Blybergs Road Pelican Rapids, MN 56572-7160 International Investment Opportunities, LLC c/o Robert W. Sabes North Central Food Systems, Inc. 3277 Elk Clover Street Bill Boosalis Las Vegas, NV 89135-1821 380 Jackson Street #700 St. Paul, MN 55101 Sabes Family Foundation 222 South Sixth Street North Central Food Systems, Inc. Suite 1200 Mohammad Iqbal, CEO Minneapolis, MN 55402 2 Executive Circle, Suite 280 Irvine, CA 92614-6784 Sabes Minnesota Limited Partnership c/o CT Corporation System Daniel R. Olson 1201 Peachtree Street, NE Olson Trading, Inc. (MT Corp) Atlanta, GA 30361 4 Harvest Road PO Box 165 Robert W. Sabes Medicine Lake, MT 59247 6655 West Sahara Avenue Suite B200 Daniel R. Olson Las Vegas, NV 89146-2832 Olson Trading, Inc. (MT Corp) 313 Sheridan Street, Apt. 3 Janet F. Sabes Plentywood, MT 59254 6655 West Sahara Avenue Suite B200 Opportunity Finance Las Vegas, NV 89146-2832 Joseph Petrosinelli, Esq. Williams & Connolly LLP Jon R. Sabes 725 Twelfth Street N.W. 175 Westwood Lane Washington, DC 20005 Wayzata, MN 55391-1532

Kari Berman Steven Sabes John R. McDonald 480 Peavey Road Matthew D. Forsgren Wayzata, MN 55391

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David L. Mitchell West Landesbank AG Robins Kaplan Miller & Ciresi 250 Greenwich St 800 LaSalle Avenue 50th Floor Suite 2800 New York, NY 10007-2111 Minneapolis, MN 55402-2015

The Minneapolis Foundation Overstock.com (DE Corp) c/o Sandra L. Vargas, President & CEO c/o Jonathan E. Johnson, III 800 IDS Center 6350 S 3000 E #100 80 South 8th Street Salt Lake City, UT 84121 Minneapolis, MN 55402 James E Perschbach West Landesbank AG Bracewell & Giuliani LLP c/o Sonja Kardorf, Branch Head 106 S St Mary's Street 250 Greenwich Street Ste 800 Floor 50 San Antonio, TX 78205-3603 New York, NY 10007-2111 Stephen M. Mertz West Landesbank AG Faegre and Benson LLP c/o TomMcCaffery, Branch Head 90 South 7th Street, Suite 2200 250 Greenwich Street Minneapolis, MN 55402 Floor 50 New York, NY 10007-2111 S. Renee Dotson Stephen M. Mertz Deutsche Zentralgenossenschaftbank AG Jerome A. Miranowski Dr. Florian Strassberger, Gen Mgr Faegre & Benson LLP DG Bank Building 2200 Wells Fargo Center 609 Fifth Avenue 90 South Seventh Street New York, NY 10017-1021 Minneapolis, MN 55402-3901

West Landesbank AG Steve Papadimos c/o Michael Frank, Branch Head 7546 Rymoor Court 250 Greenwich Street Sylvania, OH 43560-1889 Floor 50 New York, NY 10007-2111 H. Buswell "Buzz" Roberts, Esq. Shumaker, Loop & Kendrick, LLP Michael A. Rosow 2001 South Main Street Winthrop & Weinstine, P.A. Unit 206-A 225 South Sixth Street, Suite 3500 Blacksburg, Virginia 24060 Minneapolis, Minnesota 55402 Daniel Gelb John R. McDonald Plaza I Inc. Kari S. Berman 9617 Oak Ridge Tr Matthew D. Forsgren Minnetonka, MN 55305 BRIGGS AND MORGAN, P.A. 2200 IDS Center Joseph W. Dicker 80 South 8th Street Suite 209 Minneapolis, MN 55402 1406 West Lake St. Mpls., MN 55408 Monica Clark Katherine Constantine Julian "Jim" Potts Elizabeth Hulsebos 425 E. MacEwen Drive Dorsey & Whitney LLP Osprey FL 34229-0725 50 South Sixth Street, Suite 1500 Minneapolis, MN 55402-1498

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DEP Marketing, LLC c/o Diane Potts Catherine Romano 425 E. MacEwen Drive 1925 Powhatan Street Osprey, FL 34229-0725 Falls Church, VA 22043-1832

Rainbow Foods Jerome A. Miranowski Archie R. Dykes (Director) S. Renee Dotson 2102 W 116th Street Stephen M. Mertz Leawood, KS 66211 Faegre & Benson LLP 2200 Wells Fargo Center Redstone Limited Partnership 90 South Seventh Street c/o Dean Vlahos/Craig Oberlander Minneapolis, MN 55402-3901 294 Grove Lane East, Suite 113 Wayzata, MN 55391-1682 Julie Ruggieri 11056 Caminito Dulce Susan Cowden Raybourn San Diego, CA 92131 3019 Purdue Avenue Dallas, TX 75225 Hans Schopper P.O. Box CB 11742 S. Steven Prince Chelsea Place Leonard, Street and Deinard Nassau Bahamas A Professional Association 150 South Fifth Street Suite 2300 Richard A. & Lynette F. Scherber Minneapolis, Minnesota 55402 7810 Mississippi Lane Minneapolis, MN 55444-2152 Redstone American Grill, Inc. Attn: Craig Oberlander Charles R. Shreffler 294 Grove Lane East, Suite 113 Shreffler Law, pllc Wayzata, MN 55391-1682 410 - 11th Avenue South Hopkins, MN 55343 Valerie Bailey-Rihn Quarles & Brady LLP David Schmitt 33 East Main Street, Suite 900 7605 Rymoor Court Madison, WI 53703 Sylvnia, OH 43560

Ritchie H. Buswell Roberts, Esq. Rhone Holdings II, LTD 2001 South Main Street, Unit 206-A c/o James M. Jorissen, Esq. Blacksburg, VA 24060 Leonard, O'Brien, Spender , Gale & Sayre, Ltd. Thomas Shimoji and Company, Ltd. 100 South Fifth Street, Suite 2500 c/o Thompson Dorfman Sweatman LLP Minneapolis, MN 55402 2200-201 Portage Avenue Winnipeg, Manitoba R3B 3L3 TLP Services, LLC Canada c/o The Corporation Trust Company 1209 Orange Street Yeugenya Slobodyanuk Wilmington, DE 19801 (Jane Slobodyanuk) 7205 Green Valley Rd Vicis CapitalMaster Fund, Ltd. Minneapolis, MN 55427-4107 c/o Vicis Capital, LLC 445 Park Avenue, Suite 1901 Slava Slobodyanuk New York, NY 10022 6010 Jonquil Lane Minneapolis, MN 55442-1240 Pali Capital, Inc. P. O. Box 1768 New York, NY 10150-1768

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LANCER Chad A. Johnson Michael Smith Joel A. Hilgendorf 3 Trendland Cv Hellmuth & Johnson PLLC Sandy, UT 84092 8050 W 78th Street Minneapolis, MN 55439-2530 Southwest Aviation, Inc. Peter Johnson Superior Holdings Company Raymond Johnson Attn: Peter Taunton Marlys Johnson 4840 Palmer Point Rd 1650 West College Drive, Suite 100 Excelsior, MN 55331-9376 Marshall, MN 56258 Michael Fisco Jeanine L. Johnson Faegre & Benson Meyer & Njus, P.A. 2200 Wells Fargo Center 1100 U.S. Bank Plaza 90 S. 7th Street 200 South Sixth Street Minneapolis, MN 55402-3901 Minneapolis, MN 55402 Wendell Timmer Peter Johnson Wendell Timmer IRA 311 Acorn Court 4995 NE River Road Lynd, MN 56157 Sauk Rapids, MN 56379-9303

Clair R. Gerry Michael J. Ford Gerry & Kulm Ask, Prof. LLC Quinlivan & Hughes, P.A. 507 W. 10th Street Wells Fargo Center PO Box 966 400 South First Street, Suite 600 Sioux Falls, SD 57101-0966 St. Cloud, MN 56301

Raymond & Marlys Johnson Thomas E. Jamison 2569 River Road Douglas L. Elsass Marshall, MN 56258 Fruth, Jamison & Elsass Sun Harvest, LLC 3902 IDS Center 80 South Eighth Street Paul A. Gilman, Registered Agent Minneapolis, MN 55402 1 IBM Plaza, Ste 3000 Chicago, IL 60606 True North Funding, LLC Ryan Relyea, Registered Agent Paul Svigos 7659 S 700 W 57 S. Stone Gate Midvale, UT 84047 Lake Forest, IL 60045 Toshi Investments, Ltd Joseph W. Anthony, Esq. Suite 1003-99 Wellington Crescent Steven M. Pincus, Esq. Winnipeg, Manitoba, Canada R3M OA2 Anthony Ostlund Baer & Louwagie P.A. 3600 Wells Fargo Center The D. Truitt and Lorna Davis Charitable Trust 90 South Seventh Street c/o Lamar D. Matthews, Trustee Minneapolis, MN 55402 1623 Harvard Street Houston, TX 77008 Taunton Ventures, LLC Star Holding Company, LLC Dean Vlahos Paul Taunton 11544 W. Wayzata Blvd. 9980 Deerbrook Drive Minnetonka, MN 55305 Chanhassen, MN 55317

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Michael Meyer Ravich Meyer Kirkman McGrath & Naumann Neal Gerber & Eisenberg LLP 4545 IDS Center c/o Thomas C. Wolford 80 South Eighth Street Two North LaSalle Street Suite 1700 Minneapolis, MN 55402 Chicago, IL 60602

David G. Hellmuth Freestone Low Volatility Partners LP Hellmuth& Johnson PLLC c/o Mark R. Jacobs 8050 W 78th Street Pryor Cashman LLP Minneapolis, MN 55439-2530 410 Park Avenue New York, NY 10022 Nancy A. Wright 10633 Brunswick Way Steven W. Thomas Bloomington, MN 55438-1806 Thomas Alexander & Forrester LLP 14 27th Avenue Jack W. Young Venice, CA 90291 P.O. Box 465 Whitesboro, TX 76273-0465 Issa Moe Moss and Barnett Arrowhead Capital Management LLC 4800 Wells Fargo Center c/o James N. Fry 90 South 7th Street 601 Carlson Parkway, Suite 1250 Minneapolis, MN 55402 Minnetonka, MN 55305 Taunton Ventures LP Elite Landings, LLC c/o Paul Taunton P.O. Box 16352 990 Deerbrook Drive St. Paul, MN 55116-0352 Chanhassen, MN 55317

Rhone Holdings II, Ltd. Petters Aviation LLC c/o Thomas K. Cauley, Bryan Krakauer, P.O. Box 16352 Brian McAleenan St. Paul, MN 55116-0352 Sidley Austin LLP 1 South Dearborn Kevin J Short Chicago, IL 60603 150 S. 5th St. Ste 3260 Minneapolis, MN 55402 Huron Consulting Group, Inc. 550 W. Van Buren Street Randall L. Seaver Chicago, Illinois 60607 On behalf of Petters Capital, LLC 12400 Portland Avenue South Northwater Entities Suite 132 c/o Matthew A. Feldman Burnsville, MN 55337 Wilkie Farr & Gallagher, LLP 787 7th Avenue Edward J. Estrada New York, NY 10019 Reed Smith LLP 599 Lexington Ave., 22nd Floor Douglas A. Kelley New York, NY 10022 Kelley & Wolter PA Centre Village Offices Michael S. Budwick 431 South 7th Street, Suite 2530 Jonathan S. Feldman Minneapolis, MN 55415 Meland Russin & Budwick PA 200 S. Biscayne Blvd, Ste. 300 Greenwich Insurance Company Miami, FL 33131 c/o David M. Gische and Marcus B. Holladay Troutman Sanders LLP 401 9th Street NW Washington, DC 20004-1234

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Estate of Kenneth R. Cunningham III Hugh Hill c/o Mr. Kenneth R. Cunningham, Jr. 875 Third Avenue 11 Pinon Woods Drive New York, NY 10022 Sedona, AZ 86351-7918 Robin E. Keller Jessica S. Etra Hogan Lovellus US LLP Willkie Farr & Gallagher LLP 875 3rd Avenue 787 7th Avenue New York, NYH 10022 New York, NY 10019-6099 Kelly Collins-Cunningham Matthew J. Flynn 5325 N 132nd Avenue Jonathan Hackbarth Litchfield Park, AZ 85340-8341 Quarles & Brady 411 E. Wisconsin Ave. Michael S. McElwee Milwaukee, WI 53202 Varnum LLP Bridgewater Place Daniel J. Frisk PO Box 352 Don R. Grande Grand Rapids, MI 49501 Steven M. Light Grande Frisk & Carter Gary Underdahl 2700 12th Ave. South, Suite 1 2600 Eagan Woods Drive, Suite 400 Fargo, ND 58103 St. Paul, MN 55121

Solomon B. Genet Grover C. Sayre Edward W. Ostroff Leonard O’Brien et al Meland Russin & Budwick PA 100 S. Fifth Street 200 S. Biscayne Blvd, Ste. 300 Suite 2500 Miami, FL 33131 Minneapolis, MN 55402