Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 1 of 12

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

TRUE RELIGION APPAREL, INC., et al., Case No. 20-10941 (CSS)

Debtors.1 (Jointly Administered) Objection Deadline: May 27, 2020 at 4:00 p.m. Hearing Date: June 22, 2020 at 10:00 a.m.

DEBTORS’ APPLICATION FOR ENTRY OF AN ORDER AUTHORIZING THE RETENTION AND EMPLOYMENT OF COLE SCHOTZ P.C. AS COUNSEL FOR THE DEBTORS NUNC PRO TUNC TO THE PETITION DATE

True Religion Apparel Inc. and certain of its affiliates, the debtors and debtors in possession in the above-captioned cases (collectively, the “Debtors”), hereby submit this application (this “Application”) for entry of an order substantially in the form attached hereto as

Exhibit A (the “Proposed Order”), pursuant to sections 327(a), 329 and 1107 of title 11 of the United

States Code, 11 U.S.C. §§ 101-1532 (the “Bankruptcy Code”), Rules 2014 and 2016 of the Federal

Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), and Rules 2014-1 and 2016-1 of the Local

Rules of Bankruptcy Practice and Procedure of the United States Bankruptcy Court for the District of

Delaware (the “Local Rules”), authorizing the Debtors to retain and employ Cole Schotz P.C. (“Cole

Schotz” or the “Firm”) as counsel to the Debtors nunc pro tunc to the Petition Date (as defined below). In support of the Application, the Debtors submit the Declaration of Justin R. Alberto in

Support of the Debtors’ Application for Entry of an Order Authorizing and Approving the Retention and Employment of Cole Schotz P.C. as Counsel to the Debtors (the “Alberto Declaration”), a copy of which is attached hereto as Exhibit B, and the Declaration of Scott C. McAdam in Support of the

1 The Debtors and the last four digits of their respective taxpayer identification numbers are: TRLG Intermediate Holdings, LLC (3150); True Religion Apparel, Inc. (2633); Guru Denim, LLC (1785); True Religion Sales, LLC (3441); and TRLGGC Services, LLC (8453). The Debtors’ headquarters is located at 1888 Rosecrans Avenue, Manhattan Beach, CA 90266.

60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 2 of 12

Debtors’ Application for Entry of an Order Authorizing the Retention and Employment of Cole Schotz

P.C. as Counsel to the Debtors (the “McAdam Declaration”), a copy of which is attached hereto as

Exhibit C. In further support of this Application, the Debtors represent as follows:

JURISDICTION AND VENUE

1. This Court has jurisdiction to consider this Motion under 28 U.S.C. §§ 157 and

1334, and the Amended Standing Order of Reference from the United States District Court for the District of Delaware dated February 29, 2012. This is a core proceeding within the meaning of 28 U.S.C. § 157(b) and, pursuant to Rule 9013-1(f) of the Local Rules, the Debtors consent to the entry of a final order by the Court in connection with this Motion to the extent that it is later determined that the Court, absent consent of the parties, cannot enter final orders or judgments consistent with Article III of the United States Constitution.

2. Venue of these cases and the Application in this District is proper under 28 U.S.C.

§§ 1408 and 1409.

3. The statutory and legal predicates for the relief requested herein are sections

327(a), 329 and 1107 of the Bankruptcy Code, Bankruptcy Rule 2014 and 2016 and Local Rules

2014-1 and 2016-1.

BACKGROUND

I. The Chapter 11 Cases

4. On April 13, 2020, (the “Petition Date”), each Debtor commenced a case by filing a petition for relief under chapter 11 of the Bankruptcy Code (collectively, the “Chapter 11

Cases”). The Debtors Chapter 11 Cases are jointly administered. The factual background regarding the Debtors, including their business operations, their capital and debt structure, and the events leading to the filing of the Chapter 11 Cases, is set forth in the Declaration of Richard

2 60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 3 of 12

Lynch, Interim Chief Financial Officer, in Support of the Chapter 11 Petitions and First Day

Pleadings [Docket No. 19], incorporated herein by reference.

5. The Debtors continue to manage and operate their businesses as debtors-in- possession pursuant to sections 1107 and 1108 of the Bankruptcy Code.

6. On April 23, 2020, the Acting United States Trustee for Region 3 (the “U.S.

Trustee”) appointed an official committee of unsecured creditors (the “Creditors Committee”) in the Chapter 11 Cases [Docket No. 108]. No trustee or examiner has been appointed in the

Chapter 11 Cases.

COLE SCHOTZ’S QUALIFICATIONS

7. The Debtors seek to retain Cole Schotz as their counsel because of the Firm’s extensive experience and knowledge in the field of debtors’ and creditors’ rights under chapter

11 of the Bankruptcy Code and the Firm’s experience in complex bankruptcy matters.

8. Since its retention, Cole Schotz has familiarized itself with the Debtors and with the potential legal issues which may arise in the context of the Chapter 11 Cases. The Debtors submit that Cole Schotz’ retention as bankruptcy counsel is necessary and in the best interest of the Debtors and their estates. The Debtors further submit that the firm is both well-qualified and uniquely able to represent the Debtors in these chapter 11 cases in an efficient and effective manner.

SCOPE OF COLE SCHOTZ’S PROPOSED SERVICES

9. It is proposed that Cole Schotz be employed by the Debtors to render the following services:

a) provide legal advice with respect to the Debtors’ powers and duties as debtors in possession; b) take all necessary action to protect and preserve the Debtors’ estates, including the prosecution of actions on the Debtors’ behalf, the defense of

3 60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 4 of 12

any actions commenced against the Debtors, the negotiation of disputes in which the Debtors are involved, and the preparation of objections to claims filed against the Debtors’ estates; c) prepare on behalf of the Debtors, as debtors in possession, all necessary motions, applications, answers, orders, reports, and other papers in connection with the administration of the Debtors’ estates, including, without limitation, the Chapter 11 plan of reorganization; d) advise the Debtors concerning, and prepare responses to, applications, motions, other pleadings, notices, and other papers that may be filed by other parties in these Chapter 11 Cases; e) attend meetings and negotiate with representatives of creditors and other parties-in-interest, attend court hearings, and advise the Debtors on the conduct of their Chapter 11 Cases; f) take all necessary actions in connection with a plan and related disclosure statement and all related documents, as well as such further actions as may be required in connection with the administration of the Debtors’ estates and the implementation of a plan; and g) perform all other necessary legal services in connection with the prosecution of the Chapter 11 Cases.

PROFESSIONAL COMPENSATION

10. Subject to the Court’s approval of this Application, Cole Schotz intends to apply to the Court for allowance of compensation earned for professional services rendered and reimbursement of actual and necessary expenses incurred in connection with the Chapter 11

Cases in accordance with the applicable provisions of the Bankruptcy Code, the Bankruptcy

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

11. Cole Schotz will charge the Debtors for legal services on an hourly basis in accordance with its ordinary and customary hourly rates in effect on the date services are rendered, subject to a twelve (12) percent discount. The current rates of Cole Schotz members, special counsel, associates, paralegals, and litigation support specialists are as follows:

4 60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 5 of 12

Members and Special Counsel $440 to $990 per hour Associates $275 to $535 per hour Paralegals $210 to $330 per hour Litigation Support Specialists $330 to $405 per hour

12. The hourly rates set forth above are the Firm’s standard hourly rates. These rates are set at a level designed to compensate fairly the Firm for the work of its attorneys and paralegals and to cover fixed and routine overhead expenses. As noted above, Cole Schotz has agreed to a twelve percent discount on its hourly rates. Cole Schotz has informed the Debtors that its hourly rates are subject to periodic adjustments to reflect economic and other conditions and to reflect their increased expertise and experience in their area of law.2

13. In addition to the hourly rates set forth above, it is Cole Schotz’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, travel expenses, work related meals, facsimile (outgoing only), toll and other charges, external teleconferencing, mail, express mail and overnight mail charges, special and hand delivery charges, document processing, photocopying, printing and scanning charges, vendor charges, computerized research charges, transcription costs, filing fees, CourtCall fees, non-ordinary overhead expenses such as secretarial and other overtime, and other out-of-pocket expenses. Cole Schotz will charge the

Debtors for these expenses in a manner and at rates consistent with charges made generally to the

Firm’s other clients and the Local Rules. The Debtors respectfully submit that the rates and charges set forth above are reasonable.

COMPENSATION RECEIVED BY COLE SCHOTZ FROM THE DEBTOR

14. Cole Schotz was retained by the Debtors in connection with the preparation and filing of the Chapter 11 Cases. Prior to Petition Date, Cole Schotz received several retainers and

2 Such increases generally occur on or about September 1 of each year.

5 60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 6 of 12

payments, totaling $647,690.46. To date, $506,790.86 in fees and expenses has been applied to outstanding balances existing as of the Petition Date. The remaining $140,899.60 constitutes a security retainer (the “Retainer”) for Cole Schotz’s post-petition services.3 The Debtors do not currently owe Cole Schotz any amounts for legal services rendered.

15. An evergreen retainer is appropriate here. As this Court noted in In re Insilco

Techs., Inc., 291 B.R. 628, 634 (Bankr. D. Del. 2003), courts apply a “reasonableness” standard to determine whether the terms and conditions of a retention application, including retainers, are appropriate. Key factors include:

(1) whether terms of an engagement agreement reflect normal business terms in marketplace;

(2) relationship between debtor and professional, i.e., whether parties are sophisticated business entities with equal bargaining power who engaged in arms-length negotiation;

(3) whether the retention, as proposed, is in best interests of estate;

(4) whether there is creditor opposition to retention and retainer provisions; and

(5) whether, given the size, circumstances and posture of case, amount of retainer is itself reasonable, including whether retainer provides appropriate level of “risk minimization,” especially in light of existence of any other risk-minimizing devices such as administrative order and/or carve-out.

16. The Debtors submit that the proposed evergreen retainer is “reasonable” under the factors articulated in Insilco. First, evergreen retainer agreements reflect normal business terms in the marketplace. See id. (noting that “it is not disputed that the taking of evergreen retainers is a practice now common in the marketplace . . . [and] the practice in this district has been engaged in since at least the early 1990s”). Second, Cole Schotz and the Debtors are

3 Cole Schotz will be requesting reimbursement of the chapter 11 filing fees for the Debtors, totaling $8,585.00, in connection with the fee application process.

6 60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 7 of 12

sophisticated business entities that have negotiated the Retainer at arm’s length. Third, approval of the proposed evergreen retainer is in the best interests of the estates, as it enables the Debtors to maintain the relationship with the firm it established pre-petition. Fourth, the Debtors are not aware of any creditor opposition to the retention or proposed retainer. Fifth, the evergreen retainer protects Cole Schotz against the risk of non-payment and is reasonable given the size and circumstances of these cases. Therefore, approval of the proposed Retainer is warranted under the standards articulated in Insilco

17. Pursuant to Bankruptcy Rule 2016(b), Cole Schotz has neither shared nor agreed to share (a) any compensation it has received or may receive with another party or person, other than with the members, special counsel, and associates associated with Cole Schotz or (b) any compensation another person or party has received or may receive.

18. Pursuant to Bankruptcy Rule 2016(b), Cole Schotz has neither shares nor agreed to share (a) any compensation it has received or may receive with another party or person, other than with the members, special counsel, and associates associated with Cole Schotz or (b) any compensation another person or party has received or may receive.

STATEMENT REGARDING U.S. TRUSTEE GUIDELINES

19. Cole Schotz will file fee applications with the Court in accordance with the applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules and orders of this Court, and be paid pursuant thereto. Cole Schotz also intends to make a reasonable effort to comply with the U.S. Trustee’s requests for information and additional disclosures as set forth in the Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses

Filed Under 11 U.S.C. § 330 by Attorneys in Larger Chapter 11 Cases Effective as of June 11,

2013 (the “Revised UST Guidelines”).

7 60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 8 of 12

20. The following is provided in response Paragraph D.1. of the Revised UST

Guidelines:

Question Did you agree to any variations from, or alternatives to, your standard or customary billing arrangements for this engagement?

Response Yes. Cole Schotz agreed to provide the Debtors twelve (12) percent discount to our current standard rates.

Question Do any of the professionals included in this engagement vary their rate based on the geographic location of the bankruptcy case?

Response No.

Question If you represented the client in the 12 months prepetition, disclose your billing rates and material financial terms for the prepetition engagement, including any adjustments during the 12 months prepetition. If your billing rates and material financial terms have changed postpetition, explain the difference and the reasons for the difference.

Response Cole Schotz represented the client for approximately 1 month during the 12 month period prepetition. The material financial terms for the prepetition engagement remained the same as the engagement was hourly- based. The billing rates and material financial terms for the postpetition period remain the same as the prepetition period. The standard hourly rates of Cole Schotz are subject to periodic adjustment in accordance with the Firm’s practice.

Question Has your client approved your prospective budget and staffing plan, and, if so for what budget period?

Response The Debtors and Cole Schotz expect to develop a prospective budget and staffing plan to comply with the U.S. Trustee’s requests for information and additional disclosures, recognizing that in course of these large chapter 11 cases, there may be unforeseeable fees and expenses that will need to be addressed by the Debtors and Cole Schotz.

COLE SCHOTZ’S DISINTERESTEDNESS

21. As described in the Alberto Declaration, in connection with its proposed retention by the Debtors in the Chapter 11 Cases, Cole Schotz conducted a search of its conflicts database with respect to the Debtors and generated a list of parties-in-interest in Chapter 11 Cases

8 60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 9 of 12

(collectively, the “Potential Parties-in-Interest”). The Potential Parties-in-Interest and the results of the conflicts search are set forth on Schedule 1 and Schedule 2 to the Alberto Declaration respectively.

22. In reliance on the Alberto Declaration, the Debtors believe that, except as set forth in Schedule 2 to the Alberto Declaration (a) Cole Schotz has no connection with the Debtors, their creditors, the United States Trustee for Region 3, any person employed in the Office of the

U.S. Trustee, the Judges on the United States Bankruptcy Court for the District of Delaware, any other parties-in-interest in the Chapter 11 Cases, or the respective attorneys and accountants of any such parties, (b) Cole Schotz is not a creditor, equity security holder, or insider of the

Debtors, (c) Cole Schotz is not and was not, within two years of the Petition Date, a director, officer, or employee of the Debtors, and (d) Cole Schotz does not have an interest materially adverse to the Debtors, their estates, or of any class of creditors or equity security holders by reason of any direct or indirect relationship to, connection with, or interest in, the Debtors, or for any other reason.

23. Accordingly, the Debtors believe that Cole Schotz is a “disinterested person,” as defined in section 101(14) of the Bankruptcy Code and as required by section 327(a) of the

Bankruptcy Code.

24. Given the number of parties-in-interest in the Chapter 11 Cases and because the information on Section 1 may have changed without Cole Schotz’s knowledge and may change during the pendency of the Debtors’ Chapter 11 Cases, Cole Schotz is not able conclusively to identify all relationships or potential relationships with all creditors or other parties-in-interest in the Chapter 11 Cases. If any new relevant facts or relationships are discovered or arise, Cole

9 60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 10 of 12

Schotz will use reasonable efforts to identify such further developments and will promptly file a supplemental declaration, as required by Bankruptcy Rule 2014(a).

BASIS FOR RELIEF AND APPLICABLE LEGAL AUTHORITY

25. The Debtors request authority to retain and employ Cole Schotz as their counsel pursuant to section 327(a) of the Bankruptcy Code, which provides that a debtor, subject to court approval, may employ one or more attorneys “that do not hold or represent an interest adverse to the estate” and that are “disinterested persons.” 11 U.S.C. § 327(a). A “disinterested person” is a person that (a) is not a creditor, an equity security holder, or an insider of the debtor, (b) is not and was not, within two years before the date of the filing of the petition, a director, officer, or employee of the debtor, and (c) does not have an interest materially adverse to the interest of the estate or of any class of creditors or equity security holders, by reason of any direct or indirect relationship to, connection with, or interest in, the debtor, or for any other reason. 11 U.S.C. §

101(14).

26. Bankruptcy Rule 2014(a) requires that a retention application state the following;

[T]he specific facts showing the necessity for the employment, the name of the [firm] to be employed, the reasons for the selection, the professional services to be rendered, any proposed arrangement for compensation, and, to the best of the applicant’s knowledge, all of the [firm]’s connections with the debtor, creditors, any other party in interest, their respective attorneys and accountants, the United States Trustee, or any person employed in the office of the United States trustee.

Fed. R. Bankr. P. 2014. Additionally, Local Rule 2014-1 requires that an entity seeking to employ a professional under section 327 of the Bankruptcy Code file “a supporting affidavit or verified statement of the professional person and a proposed order for approval.” Del. Bankr. L. R. 2014-

1.

10 60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 11 of 12

27. In general, subject to the requirements of section 327(a) of the Bankruptcy Code, a debtor in possession is entitled to the counsel of its choosing. See e.g., In re Congoleum Corp.,

426 F.3d 675, 686 (3d. Cir. 2005)(“[C]ourts must be cautious about infringing on the right of the debtor to retain counsel of its choice.”); see also In re Vouzinas, 259 F.3d 103, 112 (2d. Cir.

2001) (“Only in the rarest cases should the trustee be deprived of the privilege of selecting his own counsel…”). Courts give “great deference” to the debtor in possession’s choice of counsel.

See In re Enron Corp., Case No. 01-16034, 2002 WL 32034346, *5 (Bankr. S.D.N.Y. May 23,

2002); see also In re Huntco, Inc., 288 B.R. 229, 232 (Bankr. E.D.Mo. 2002) (“A bankruptcy court…should give the debtor in possession significant deference in its selection of counsel to represent it under § 327(a).”).

NUNC PRO TUNC RETENTION

28. The Debtors request approval of the employment of Cole Schotz nunc pro tunc to

April 13, 2020. Such relief is warranted by the circumstances presented by the Chapter 11

Cases. The Third Circuit has identified “time pressure to begin service without approval” and absence of prejudice as factors favoring nunc pro tunc retention. See, e.g., Matter of Arkansas

Co., 798 F.2d 645, 650 (3d Cir. 1986); Indian River Homes, Inc. v. The Sussex Trust Company

(In re Indian River Homes, Inc.), 108 B.R. 46-52 (D. Del. 1989), app. Dismissed, 909 F.2d 1406

(3d Cir. 1990).

NOTICE

29. The Debtors will provide notice of this Application to: (a) the U.S. Trustee; (b) counsel to the Creditors Committee; (c) counsel to the Debtors’ prepetition secured lenders; (d) counsel to the Debtors’ postpetition lender; (e) the United States Securities and Exchange

Commission; (f) the Internal Revenue Service; (g) the Office of the United States Attorney for

11 60946/0001-20261392v3 Case 20-10941-CSS Doc 215 Filed 05/11/20 Page 12 of 12

the District of Delaware; (h) Delaware State Treasury; (i) Delaware Secretary of State, Division of Corporations, Franchise Tax; and (j) all parties that have requested notice pursuant to

Bankruptcy Rule 2002. The Debtors submit that, in light of the nature of the relief requested, no other or further notice need be given.

CONCLUSION

WHEREFORE, The Debtors respectfully request that this Court enter the Proposed Order granting the relief requested herein and such other and further relief as may be just and proper.

Dated: May 11, 2020

Respectfully submitted,

_/s/ Richard Lynch Richard Lynch Interim Chief Financial Officer

12 60946/0001-20261392v3 Case 20-10941-CSS Doc 215-1 Filed 05/11/20 Page 1 of 3

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

TRUE RELIGION APPAREL, INC., et al., Case No. 20-10941 (CSS)

1 Debtors. (Jointly Administered)

Objection Deadline: May 27, 2020 at 4:00 p.m. Hearing Date: June 22, 2020 at 10:00 a.m.

NOTICE OF HEARING ON DEBTORS’ APPLICATION FOR ENTRY OF AN ORDER AUTHORIZING THE RETENTION AND EMPLOYMENT OF COLE SCHOTZ P.C. AS COUNSEL FOR THE DEBTORS NUNC PRO TUNC TO THE PETITION DATE

TO: (a) the U.S. Trustee; (b) counsel to the Debtors’ prepetition secured lenders; (c) counsel to the Debtors’ postpetition lender; (d) counsel to the Creditors Committee; (e) the United States Securities and Exchange Commission; (f) the Internal Revenue Service; (g) the Office of the United States Attorney for the District of Delaware; (h) Delaware State Treasury; (i) Delaware Secretary of State, Division of Corporations, Franchise Tax; and (j) all parties that have requested notice pursuant to Bankruptcy Rule 2002.

PLEASE TAKE NOTICE that, on May 11, 2020, the above-captioned debtors and debtors in possession (collectively, the “Debtors”) filed the Debtors’ Application for Entry of an Order Authorizing the Retention and Employment of Cole Schotz P.C. as Counsel for the Debtors Nunc Pro Tunc to the Petition Date (the “Application”) with the United States Bankruptcy Court for the District of Delaware (the “Court”), seeking entry of an order establishing procedures for interim compensation and reimbursement of the expenses of professionals.

PLEASE TAKE FURTHER NOTICE that an objection, if any, to the Application must be in writing, filed with the Court, 824 Market Street, 3rd Floor, Wilmington, Delaware 19801, and served upon the proposed counsel for the Debtors listed below, so that it is received on or before May 27, 2020 at 4:00 P.M. (ET).

PLEASE TAKE FURTHER NOTICE that a hearing on the Application, if necessary, will be held on June 22, 2020 at 10:00 A.M. (ET) before the Honorable Christopher S. Sontchi, Chief United States Bankruptcy Judge, United States Bankruptcy Court for the District of Delaware, 824 North Market Street, 5th Floor, Courtroom No. 6, Wilmington, Delaware 19801.

1 The Debtors and the last four digits of their respective taxpayer identification numbers are: TRLG Intermediate Holdings, LLC (3150); True Religion Apparel, Inc. (2633); Guru Denim LLC (1785); True Religion Sales, LLC (3441); and TRLGGC Services, LLC (8453). The Debtors’ headquarters is located at 1888 Rosecrans Avenue, Manhattan Beach, CA 90266.

60946/0001-20405906v1 Case 20-10941-CSS Doc 215-1 Filed 05/11/20 Page 2 of 3

PLEASE TAKE FURTHER NOTICE THAT IF YOU FAIL TO RESPOND IN ACCORDANCE WITH THIS NOTICE, THE COURT MAY GRANT THE RELIEF REQUESTED BY APPLICATION WITHOUT FURTHER NOTICE OR HEARING.

Dated: May 11, 2020 Wilmington, Delaware COLE SCHOTZ P.C.

/s/ Justin R. Alberto Justin R. Alberto (No. 5126) 500 Delaware Avenue, Suite 1410 Wilmington, Delaware 19801 Telephone: (302) 652-3131 Facsimile: (302) 652-3117 [email protected]

– and –

Seth Van Aalten (admitted pro hac vice) 1325 Avenue of the Americas, 19th Floor New York, New York 10019 Telephone: (212) 752-8000 Facsimile: (212) 752-8393

– and –

Michael Trentin (admitted pro hac vice) Court Plaza North P.O Box 800 25 Main Street Hackensack, New Jersey 07601 Telephone: (201) 489-3000 Facsimile: (201) 489-1536

Proposed Counsel for Debtors and Debtors in Possession

2 60946/0001-20405906v1 Case 20-10941-CSS Doc 215-1 Filed 05/11/20 Page 3 of 3

AKIN GUMP STRAUSS HAUER & FELD LLP

Arik Preis (admitted pro hac vice) One Bryant Park New York, New York Telephone: (212) 872-1000 Facsimile: (212) 872-1002 [email protected]

– and –

Kevin M. Eide (admitted pro hac vice) 2001 K Street, N.W. Washington, D.C. 20006 Telephone: (202) 887-4000 [email protected]

Proposed Corporate/Transactions Counsel to the Debtors and Debtors in Possession

3 60946/0001-20405906v1 Case 20-10941-CSS Doc 215-2 Filed 05/11/20 Page 1 of 4

EXHIBIT A

Proposed Order

60946/0001-20261392v3 Case 20-10941-CSS Doc 215-2 Filed 05/11/20 Page 2 of 4

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

TRUE RELIGION APPAREL, INC., et al Case No. 20-10941 (CSS)

Debtors.1 (Jointly Administered)

ORDER AUTHORIZING THE RETENTION AND EMPLOYMENT OF COLE SCHOTZ P.C. AS COUNSEL FOR THE DEBTORS NUNC PRO TUNC TO THE PETITION DATE

Upon the application (the “Application”)2 of the Debtors for entry of an order (this

“Order”) authorizing the Debtors to retain and employ Cole Schotz P.C. (“Cole Schotz”) as its counsel, nunc pro tunc to the Petition Date, pursuant to sections 327(a), 329, and 1107 of the

Bankruptcy Code, Bankruptcy Rules 2014 and 2016, and Local Rules 2014-1 and 2016-1; and it appearing that this Court has jurisdiction to consider the Application pursuant to 28 U.S.C. §

157(b); and venue being proper before this Court pursuant to 28 U.S.C. §§ 1408 and 1409 and the Amended Standing Order of Reference from the United States District Court for the District of Delaware, dated February 29, 2012; and due and sufficient notice of the Application having been provided under the particular circumstances, and it appearing that no other or further notice need be provided; and this Court having determined that the legal and factual bases set forth in the Application establish just cause for the relief granted herein; and the Court being satisfied, based on the representations made in the Application and the Alberto Declaration, that Cole

1 The Debtors and the last four digits of their respective taxpayer identification numbers are: TRLG Intermediate Holdings, LLC (3150); True Religion Apparel, Inc. (2633); Guru Denim, LLC (1785); True Religion Sales, LLC (3441); and TRLGGC Services, LLC (8453). The Debtors’ headquarters is located at 1888 Rosecrans Avenue, Manhattan Beach, CA 90266.

2 Capitalized terms used but not defined herein shall have the meanings ascribed to them in the Application.

60946/0001-20261392v3 Case 20-10941-CSS Doc 215-2 Filed 05/11/20 Page 3 of 4

Schotz is a “disinterested person” as defined in section 101(14) of the Bankruptcy Code and as required by section 327(a) of the Bankruptcy Code and does not hold or represent an interest adverse to the Debtors’ estates; and this Court having determined that the relief requested in the

Application is in the best interests of the Debtors, their estate, their creditors, and other parties- in-interest; and after due deliberation thereon; and good and sufficient cause appearing therefor; it is hereby

ORDERED, ADJUDGED, AND DECREED that:

1. The Application is GRANTED as set forth herein.

2. The Debtors are authorized to retain and employ Cole Schotz as their counsel nunc pro tunc to the Petition Date, pursuant to section 327(a) of the Bankruptcy Code, in accordance with the terms and conditions set forth in the Application.

3. Cole Schotz shall apply for compensation earned for professional services rendered and reimbursement of expenses incurred in connection with the Chapter 11 Cases in compliance with sections 330 and 331 of the Bankruptcy Code and the applicable provisions of the Bankruptcy Rules, the Local Rules, and any other applicable procedures and orders of the

Court.

4. In connection with the Chapter 11 Cases, Cole Schotz shall be compensated for professional services rendered, and reimbursed for expenses incurred on and after April 13,

2020, in accordance with Bankruptcy Code sections 330 and 331, the applicable provisions of the Bankruptcy Rules and the Local Bankruptcy Rules, and with any other applicable procedures and orders of this Court. Cole Schotz shall also make a reasonable effort to comply with the

U.S. Trustee’s requests for information and additional disclosures as set forth in Appendix B-

Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses Filed

2 60946/0001-20261392v3 Case 20-10941-CSS Doc 215-2 Filed 05/11/20 Page 4 of 4

Under 11 U.S.C. § 330 by Attorneys in Large Chapter 11 Cases, effective as of November 1,

2013 (the “Revised UST Guidelines”), both in connection with the Application and the interim and final fee applications to be filed by Cole Schotz in the Chapter 11 Cases.

5. Consistent with the Revised UST Guidelines, Cole Schotz shall provide ten (10) business days’ notice to the Debtors, the U.S. Trustee, and any official committee before any increases in the rates set forth in the Application are implemented and shall file such notice with the Court. The U.S. Trustee retains all rights to object to any rate increase on all grounds, including the reasonableness standard set forth in section 330 of the Bankruptcy Code, and the

Court retains the right to review any rate increase pursuant to section 330 of the Bankruptcy

Code.

6. The Debtors and Cole Schotz are authorized to take all actions necessary to effectuate the relief granted pursuant to this Order in accordance with the Application.

7. To the extent there is any inconsistency between the Application, the Alberto

Declaration and this Order, the provisions of this Order shall govern.

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 related to the implementation, interpretation or enforcement of this Order.

3 60946/0001-20261392v3 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 1 of 43

EXHIBIT B

Alberto Declaration

60946/0001-20261392v3 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 2 of 43

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

TRUE RELIGION APPAREL, INC., et al Case No. 20-10941 (CSS)

Debtors.1 (Jointly Administered)

DECLARATION OF JUSTIN R. ALBERTO IN SUPPORT OF DEBTORS’ APPLICATION FOR ENTRY OF AN ORDER AUTHORIZING THE RETENTION AND EMPLOYMENT OF COLE SCHOTZ P.C. AS COUNSEL FOR THE DEBTORS NUNC PRO TUNC TO THE PETITION DATE

Justin R. Alberto hereby declares, pursuant to 28 U.S.C. § 1746, as follows:

1. I am a member of the law firm of Cole Schotz P.C. (“Cole Schotz” or the “Firm”), which maintains offices for the practice of law at 500 Delaware Avenue, Suite 1410,

Wilmington, Delaware. The Firm also maintains offices in Boca Raton, Florida; Baltimore,

Maryland; Hackensack, New Jersey; New York, New York; Dallas, Texas; and Fort Worth,

Texas.

2. This declaration (the “Declaration”) is submitted in accordance with section

327(a), 329 and 1107 of the Bankruptcy Code, Bankruptcy Code, Bankruptcy Rules 2014 and

2016, and Local Rules 2014-1 and 2016-1 in support of the Debtors’ Application for Entry of an

Order Authorizing the Retention and Employment of Cole Schotz P.C. as Counsel for the

Debtors Nunc Pro Tunc to the Petition Date (the “Application”).2

1 The Debtors and the last four digits of their respective taxpayer identification numbers are: TRLG Intermediate Holdings, LLC (3150); True Religion Apparel, Inc. (2633); Guru Denim, LLC (1785); True Religion Sales, LLC (3441); and TRLGGC Services, LLC (8453). The Debtors’ headquarters is located at 1888 Rosecrans Avenue, Manhattan Beach, CA 90266.

2 Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to them in the Application.

60946/0001-20261392v3 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 3 of 43

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 supplementation, amendment, or modification upon Cole Schotz’s completion of further analysis or as additional information becomes available to it, a supplemental declaration will be filed with the Court.

COLE SCHOTZ’S QUALIFICATIONS

4. Since its retention, Cole Schotz has familiarized itself with the Debtors and with many of the potential legal issues that may arise in the context of the Chapter 11 Cases. As a result, Cole Schotz has the necessary background and knowledge to represent the Debtors in their Chapter 11 Cases in an effective and efficient manner.

PROFESSIONAL COMPENSATION

5. Cole Schotz intends to apply for compensation for professional services rendered and reimbursement of actual, necessary expenses and other charges incurred by the Firm in connection with the Chapter 11 Cases, subject to the approval of this Court and in compliance with applicable provisions of the Bankruptcy Code, the Bankruptcy Rules, the Local Rules and any other applicable procedures and orders of the Court. Cole Schotz will charge the Debtors for legal services on an hourly basis in accordance with its ordinary and customary hourly rates in effect on the date services are rendered, subject to a twelve (12) percent discount. The attorneys and paralegals primarily responsible for representing the Debtors and their current standard hourly rates are:

2 60946/0001-20261392v3 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 4 of 43

Name Title Hourly Rate Justin R. Alberto Member $625 per hour Seth Van Aalten Member $800 per hour J. Kate Stickles Member $795 per hour Patrick J. Reilley Member $620 per hour Michael Trentin Associate $350 per hour Taylre C. Janak Associate $290 per hour Larry Morton Paralegal $305 per hour

6. In addition, other attorneys, paralegals, and staff may be involved as necessary and appropriate to represent the Debtors. The current rates of Cole Schotz members, special counsel, associates, paralegals, and litigation support specialists are as follows:

Members and Special Counsel $440 to $990 per hour Associates $275 to $535 per hour Paralegals $210 to $330 per hour Litigation Support Specialists $330 to $405 per hour

These hourly rates are subject to periodic adjustments to reflect economic and other conditions and to reflect their increased expertise and experience in their area of law.3

7. In addition, it is Cole Schotz’s policy to charge its clients in all areas of practice for all other expenses incurred related to the representation. The expenses charged to clients include, among other things, facsimile (outgoing only), toll and other charges, external teleconferencing, mail and express mail charges, special or hand delivery charges, photocopying, scanning and printing charges, travel expenses, expenses for “working meals,” computerized research, transcription costs, as well as non-ordinary overhead expenses such as secretarial and other overtime. Cole Schotz will charge for these expenses in a manner and at rates consistent with charges made generally to its other clients.

3 Such increases generally occur on or about September 1 of each year.

3 60946/0001-20261392v3 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 5 of 43

COLE SCHOTZ DISINTERESTEDNESS

8. To check and clear potential conflicts of interest in the Chapter 11 Cases, as well as determine all “connections” (as such term is used in Bankruptcy Rule 2014) with parties-in- interest in the Chapter 11 Cases, Cole Schotz researched its client database to determine whether it has any relationships with the entities that were identified to Cole Schotz. Specifically, Cole

Schotz obtained from the Debtors and their representatives the names of individuals and entities that may be parties-in-interest in the Chapter 11 Cases (collectively, the “Potential Parties-in-

Interest”), which are listed on Schedule 1 hereto.

9. To the extent that Cole Schotz’s search of its relationships with the Potential-

Parties-in-Interest indicated that Cole Schotz currently represents, previously represented in the last five years, or has a connection with any of the Potential-Parties-in-Interest, the identities of such Potential-Parties-in-Interest and their relationships to the Debtors and connections to Cole

Schotz, are set forth in Schedule 2 to this Declaration.

10. Except as set forth in Schedule 2 to this Declaration, to the best of my knowledge, information and belief after reasonable inquiry, Cole Schotz (a) does not hold or represent any interest adverse to the Debtors’ estates and (b) is a “disinterested person” within the meaning of section 101(14) of the Bankruptcy Code. Furthermore, except as set forth in Schedule 2, to the best of my knowledge, information and belief after reasonable inquiry, neither I, nor Cole

Schotz, nor any member, counsel, or associate thereof, have any connections with the Debtors, their creditors, the United States Trustee, the Judges on the United States Bankruptcy Court for the District of Delaware, any other parties-in-interest in the Chapter 11 Cases, or the respective attorneys and accountants of any such parties. Accordingly, I believe that Cole Schotz is a

4 60946/0001-20261392v3 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 6 of 43

“disinterested person,” as defined in section 101(14) of the Bankruptcy Code and as required by section 327(a) of the Bankruptcy Code.

BANKRUPTCY RULE 2016 AND SECTION 329 OF THE BANKRUPTCY CODE

11. Cole Schotz was retained by the Debtors in connection with the preparation and filing of the Chapter 11 Cases. Prior to Petition Date, Cole Schotz received several retainers and payments, totaling $647,690.46. To date, $506,790.86 in fees and expenses has been applied to outstanding balances existing as of the Petition Date. The remaining $140,899.60 constitutes a security retainer (the “Retainer”) for Cole Schotz’s post-petition services.4 The Debtors do not currently owe Cole Schotz any amounts for legal services rendered.

12. Pursuant to Bankruptcy Rule 2016(b), Cole Schotz has not shared or agreed to share (i) any compensation it may receive in the Chapter 11 Cases with another party or person, other than with the members, counsel and associates of Cole Schotz or (ii) any compensation another person or party has received or may receive in the Chapter 11 Cases. No promises have been made or received by Cole Schotz, or by any member, counsel, or associate thereof, as to compensation in connection with this case other than in accordance with the provisions of the

Bankruptcy Code.

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

Dated: May 11, 2020 Wilmington, Delaware

/s/ Justin R. Alberto Justin R. Alberto Cole Schotz P.C.

4 Cole Schotz will be requesting reimbursement of the chapter 11 filing fees for the Debtors, totaling $8,585.00, in connection with the fee application process.

5 60946/0001-20261392v3 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 7 of 43

SCHEDULE 1

Potential Parties-In-Interest

60946/0001-20261392v3 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 8 of 43

True Religion Apparel, Inc. et al. Potential Parties in Interest1

Debtors Retail Consulting Services, Inc., d/b/a RCS Real Estate True Religion Apparel, Inc. Advisors TRLG Intermediate Holdings, LLC Consensus Advisory Services LLC Guru Denim LLC Consensus Securities LLC True Religion Sales, LLC TRLGGC Services, LLC Cash Management Banks JP Morgan Chase, N.A Current and Former Officers and Directors Wells Fargo Bank, N.A. Eugene Davis Citizens Bank, N.A. Lisa Gavales Bank of Hawaii Michael Buckley Robert McHugh Current and Former Landlords Stephen Perrella 1122 Third Avenue Associates, LLC Andrew Rolfe 1604, PL Anthony DiPaolo 513 Broadway Realty LLC Chelsea Grayson 863 Broadway, LLC John Ermatinger A/R Retail, LLC Lender Ala Moana Anchor Acquisitions, LLC Crystal Financial, SPV LLC Ala Moana Holding, LLC Crystal Financial, LLC Arundel Mills Limited Partnership Farmstead Master Fund, LTD Atlanta Outlet Shoppes LLC Aventura Mall Venture Other Debt Holders Avison Young – Southern California, Ltd. Burgundy 530 Offshore Fund, LTD Ballet Valet Corp. Fashion Show Mall LLC Beachwood Place Mall LLC GGP-Providence Place, LLC Bellevue Square Merchants Association Ivy Apollo Multi-Asset Income Fund Bellevue Square, LLC Ivy Apollo Strategic Income Fund Bluegrass Outlet Shoppes – CMBS Ivy High Income Opportunities Fund C&C (US) No. 1, Inc. Ivy VIP High Income Chelsea Allen Development, LP JFIN Business Credit Fund I LLC Chelsea Las Vegas Holdings, LLC JFIN CLO 2012 Ltd. Chelsea Limerick Holdings, LLC JFIN CLO 2014 Ltd Chelsea Monroe Holdings, LLC JFIN CLO 2014-II LTD Chelsea Orlando Development, LP JFIN CLO 2015 Ltd. Chelsea San Diego Finance, LLC Kenwood Mall LLC Cherry Hill Center, LLC NB 530 Offshore Fund Ltd. Chicago Development, LLC OC 530 Offshore Fund Ltd. Christiana Mall, LLC Park Meadows Mall LLC Continental Rosecrans Aviation LP School Employee Retirement System of Douglas County Coroc Riviera LLC School District 0001 Corte Madera Village, LLC Shops at LaCantera & Lifestyle Center CPG Carlsbad Holdings, LLC Sierra Income Corporation CPG Finance II, LLC Simon Property Group (Texas) LP CPG Houston Holdings, LP TI III TRLG Holdings LLC CPG Mercedes, LP Town Square Ventures LP CPG Partners, LP Westchester Mall LLC Craig Realty Group Citadel, LLC Crea/PPC Long Beach Towne Ctr PO, LLC Debtors’ Proposed Professionals Crea/PPC Venture LLC Cole Schotz P.C. Culver City Mall LLC Akin Gump Strauss Hauer & Feld CVM Holdings, LLC Bankruptcy Management Solutions, Inc. d/b/a Stretto Denver Premium Outlets, LLC Province, Inc. Desert Hills Premium Outlets Destiny USA Holdings, LLC

1 This list (and the categories contained herein) is for the purpose of a conflicts check only and should not be relied upon by any party as a list of creditors or for any other purpose.

60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 9 of 43

Dolphin Mall Associates, LLC Opry Mills Mall Limited Partner Easton Town Center II, LLC Orlando Outlet Owner, LLC Fashion Centre Mall, LLC Palm Beach Outlet Holdings, LLC Fiad Luxembourg Park Meadows Mall Forbes Taubman Orlando, LLC Penn Ross Joint Venture Forges/Cohen Florida Properties, LP Perimeter Mall Venture, LLC Forum Shops, LLC Philadelphia Premium Outlets Galleria at Roseville Pleasant Prairie Galleria at Wolfchase, LLC PPR Washington Square, LLC Galleria Mall Investors, L.P. Premium Outlet Partners LP Garden State Plaza Prime Outlets at Pleasant Prairie LLC GGP Ala Moana, LLC Queens Center Reit LLC GGP Limited Partnership Queens Center SPE LLC GGP Providence Place, LLC Retail Property Trust GGP/Homart II, LLC Rexdford Industrial – Jurupa, LLC Gilroy Premium Outlets, LLC RN 540 Hotel Company, L.L.C. Grand Prairie Outlets, LLC Ross Park Mall Grapevine Mills Mall Limited Partnership Roza 14W, LLC Grassi Studio LLC Saint Louis Galleria, LLC Green Hills Mall TRG, LLC San Marcos Premium Outlets, L.P. Guardian Life Insurance Co. of American Sawgrass Mills Phase IV, LLC HG Galleria, LLC Scottsdale Fashion Square LLC Hoover Mall Holding, L.L.C. SDG Dadeland Assoc., Inc. Imi Miracle Mall LLC SDG Fashion Mall Limited Partnership Irvine company Short Hills Associates, LLC IX Acp Hotel Owner, LP Short Pump Town Center, LLC Jamestown 119 Newbury Street, LP Simon Chelsea Jamestown Premier Malibu Village LP Simon Property Group (TX) L.P. Jersey Shore Premium Outlets, LLC Simon Property Group, LP JG Elizabeth II, LLC Somerset Collection, LP Kenwood Mall L.L.C. Southpark Mall, LP Kenwood Mall LLC c/o Kenwood Towne Ctr. St. George Outlet Development LLC King of Prussia Associates St. Louis Premium Outlets, LLC LA Cantera Retail LP STJTC II, LLC LA Cienega Partners, LP Street Retail, Inc. LA Realty Partners Street Retail, Inc. – Property #1730 Laredo Outlet Shoppes, LLC Tampa Premium Outlets, LLC Las Americas Premium Outlets Tampa Westshore Assoc., LP Las Vegas Premium Outlets North Tanger Properties Limited Partnership Leesburg Corner Premium Outlet Tanger Properties Ltd. Prtnshp. Lenox Square Taubman Auburn Hills Associates, LP Livermore Premium Outlets, LLC Taubman Cherry Creek Louisville Outlet Shoppes, LLC The Hughes Corporation Macerich Cerritos, LLC The Macerich Partnership, L.P. Macerich Mgmt. Co. The Mills Limited Partnership Macerich Northwestern Associates Topanga, LP Macerich Partnership, LP Town Center at Boca Raton Trust Macerich SMP LP Town Square Ventures, L.P. Mall at Concord Mills Towson Town Center Mall of Millenia Promotional Fund Twin Cities Outlets Eagen, LLC Memorial City Mall, L.P. Tysons Corner Center Merrimack Premium Outlets Center, LLC Urban Edge Properties LP Milpitas Mills Limited Partnership Valley Fair Miromar Outlet West, LLC Viva Movil, LLC Moac Mall Holdings, LLC Waikele Premium Outlets Montgomery Mall LLC West Farms Mall, LLC MPH Pacific Place, LLC Westchester Mall, LLC Nivram Inc. Westfield Emporium LLC Norfolk Outlets, Inc. Williamsburg Mazel, LLC Northbridge Chicago LLC W-LD Legends Owner VII, LLC Northpark Merchants Assoc. Wrentham Village Omaha Outlets SPE, LLC YTC Mall Owner, LLC Ontario Mills Limited Partnership

2 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 10 of 43

Utility Providers FPL A/R Retail LLC Frit-Assembly Row Abes Trash Service Inc. Frontier Action Carting Frontier Communications Action Environmental Services Georgia Natural Gas All State Services Georgia Power Company Allied Waste Services #904 Gila River Telecommunications, Inc. Ameren Missouri Granite Telecommunications American Teleconferencing Services Ltd. Grey Forest utilities APS GTT Communication Inc. A-R Retail LLC Haul-Away Rubbish Service Co. AT&T Hawaiian Electric Co., Inc. AT&T Services, Inc. Hawaiian Electric Company AT&T Teleconference Services Hawaiian Telcom Atmos Energy Hudson Energy Services, LLC Avid Waste Systems, Inc. IESI – NY Corporation Baldwin EMC IESI-MD Corporation BC Hydro IESI-NY Corporation BGE Infinite Energy Inc. Birch Communication International Environmental Black Hills Energy Jersey Central Power & Light Bluebonnet Electric Cooperative, Inc. Jersey Central Power & Light Company B-P Trucking, Inc. JG Elizabeth Energy Brask Enterprises, Inc. Kansas City PBU Brask Mall Services I Keter Environmental Services, Inc. British Telecommunications LA DWP Brrokfalls Water Company, Inc. Liberty Power Holdings LLC Burlington Hydro Long Island Power Authority Burrtec Waste Industries Louisville Gas & Electric Capital Paper Recycling Inc. Masergy Cloud Communications, Inc. Central Hudson Mass Hauling Century Link MCI Citizens Energy Group MCI a Verizon Company City of Manhattan Beach Memphis Light, Gas & Water City of Roseville Miami Dade Water and Sewer Department City of Vernon Mr. T. Carting Corp. Columbia Gas of Massachusetts Myfax Comcast Nashville Electric Service Comed National Fuel Commerz Real Investmentgesellschaft mbH National Fuel Gas Commonwealth Edison Company National Grid Con Edison Nicor Gas Consolidated Edison Company of New York NJ Natural Gas Co. Coserv Northern Virginia Electric Cooperative Cox Business NSTAR CPS Energy NV Energy CR&R Incorporated Omaha Public Power District DC Water and Sewer Authority One Ring Networks Direct Energy Business Orange & Rockland Pike Country Dominion Virginia Power Orange and Rockland Utilities, Inc. Duke Energy Orlando Utilities Commission E.J. Harrison & Sons Paetec (Windstream) Earthlink Business Palmetto Electric Cooperative Inc. Enbridge Peco Energy Company Energy Solve Peco-Payment Processing Engie People Gas ENMAX Pepco Entergy PG&E Environmental Control Board Portland General Electric Eversource Premiere Global Services Finance Commissioner City of New York Progress Energy Carolinas, Inc. Fontana Water Company Progress Energy Florida, Inc. Forest City Commercial Mgmt. PSE&G Co.

3 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 11 of 43

PSEG Long Island Bank Direct Capital Finance Quest RMG LLC First Insurance Funding Reliant Hawaii Medical Service Association Reliant Energy Ipfs of New York, LLC Republic Services Paypro Retail Utilities Solution The Travelers Companies Rocky Mountain Power US Premium Finance Royal Waste Services Usable Life Sacramento Municipal Utility District Safeshred Cities and Municipalities Salish Networks Baltimore County, Maryland Salish Networks Inc. Borough Of Maywood San Diego Gas & Electric Borough Of Paramus Savvis Communications LLC City Of Atlanta Sawnee EMC City Of Atlanta City Of Solicitor Shaw Cable Payment Centre City Of Auburn Hills Shelby Energy Electric Co-Op City Of Aurora Signius Communications City Of Aventura Single Digits, Inc. City Of Boca Raton Skyriver Communications City Of Boston Smud City Of Camarillo Snohomish County Public Utility Dist 1 City Of Carlsbad Snohomish County Pud City Of Cerritos Solar Communications Ltd. City Of Chesterfield South Huntington Water District City Of Chicago Southern California Edison City Of Cincinnati Southern California Gas Company City Of Commerce Southern Connecticut Gas Co. City Of Culver City Southwest Gas Corporation City Of Daly City Spring City Of Dunwoody SSE City Of Fontana Stratford Utilities Limited City Of Gilroy Suez Water City Of Grand Prairie, Tx Sunshine Recycling, Inc. City Of Gretna Sustainable Solutions Group City and County of Honolulu The Gas Co. City Of Hoover Tiffany Carting Corp. City and County of Denver Time Warner Cable City of Indio Toronto Hydro Electric Systems Ltd. City Of Livermore Touchtone Communications City Of Lone Tree Town of Hempstead City Of Long Beach Txu Energy City Of Los Angeles Universal Environmental Consulting, Inc. City Of Manhattan Beach Verizon City Of Miami Beach Verizon Wireless City Of Milpitas Village of Lombard City Of Monroe Village of Schaumburg City Of Newport Beach Virginia Electric & Power dba Dominion City Of Norfolk Virginia Natural Gas City Of Ontario Washington Gas City Of Orlando Waste Management City Of Philadelphia Wavenet Limited City Of Philadelphia WCA Waste Systems Inc. City Of Richmond Heights We Energies City Of Sacramento Wells Fargo Bank NA City Of San Diego Williams Service Corporation City Of San Jose Xcel Energy City Of Santa Monica City Of Scottsdale Major Insurers and Brokers City Of Seattle AFCO City Of Somerville, Anthem Blue Cross City Of Sunrise Anthem Dental City Of Sweetwater Aon Risk Insurance Services City Of Sweetwater

4 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 12 of 43

City Of Tampa Clinton Town Clerk City Of Tampa Commonwealth Of Massachusetts City Of Thornton Comptroller Of Maryland City Of Tigard Comptroller Of Maryland City Of Walnut Creek Concord False Reduction Program City Of West Palm Beach Contra Costa County Tax Collector City Of Woodstock County Of Alameda, Wts. & Measures County Of Fairfax County Of La Public Health County Of Henrico, Virginia County Recorder County Of Loudoun Culligam Of Fairfield County Of Orange Culver City Police Department County Of Riverside David Piwonka Cypress-Fairbanks ISD County Of Sacramento Dekalb County Tax Commissioner County Of San Diego Delaware Department Of Labor County Of San Mateo Delaware Division Of Revenue County Of Santa Clara Delaware State Treasury County Of Ventura Department Of Public Health Dawson County Department Of Revenue Services Gila River Indian Community Department Of The Treasury Government of District of Columbia Dept Of Financial Services Mecklenburg County Development Services Dept. Montgomery County, Maryland Division Of Labor Standards Enforcement Prince William County Douglas County Treasurer Sacramento County Dunwoody False Alarm Reduction Program San Bernardino County Federal Public Service San Diego County Franchise Tax Board Shelby County Fulton County Commissioner Town Of Leesburg Harris County Alarm Detail Town Of Natick Harris County M.U.D. # 358 Town Of Niagara Harris County Wcid #155 Town Of Woodbury Hmrc (Uk Vat Tax Authority) Town Of Wrentham Howard County Director Of Finance Village Of Pleasant Prairie Il Secretary Of State Village Of Rosemont Illinois State Treasurer's Office Village Of Woodbury James City County Treasurer Washington County John R Ames, CTA Julie L. Ensor Other Governmental Agencies Kenneth L Maun Adams County Treasurer Brigitte Grimm Kentucky State Treasurer Albert Uresti, MPA King County Treasury American Capital Enterprise La County Agric. Comm/Wts. & Meas. Arlington County Treasurer Laura Keiling, Collector Baldwin Co. Revenue Commissioner Leesburg Police Department Beaufort County Treasurer Los Angeles County Agric City of Norfolk—Treasurer Ma Department Of Unemployment Assistance City of Memphis—Treasurer Manager Of Finance Marion County Treasurer Marin County -Weights & Measures Riverside County Treasurer Metropolitan Trustee Tennessee Treasurer Miami-Dade Fire Rescue Department Business License Division Unified Mike Armstrong, Sheriff California State Controller Mike Fasano California Travel & Tourism Commission Nassau County Fire Dept Cherry Hill Fire Department NH Dra City Of Houston Occupancy Norfolk City Treasurer City Of Jacksonville -Fire Div North Hills School District City Of Las Vegas-Licensing NYC Department Of Finance City Of Sacramento Police Alarm Unit NYC Fire Department City Of Troy - Treasurer NYS Corporation Tax City Of Vacaville Alarm Administrator Office Of Police Secondary Employment City Of Vacaville False Alarm Office Of The U.S. Trustee Clark County Assessor Ohio Bureau Of Worker's Compensation Clark County Business License Oklahoma Secretary Of State Clerk Of The District Court Pablo (Paul) Villareal Jr. RTA

5 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 13 of 43

Paragon Document Research Inc Department of Revenue of Mississippi Pleasant Prairie Fire Rescue Dept. Doug Belden, Tax Collector Registrar-Recorder/County Clerk Duval County Tax Collector Revenue Administration Division - Taxpayer Service Farmington Tax Collector Division Florida Department of Revenue Robert P. Duckworth Georgia Department of Revenue Ron Wright, Tarrant County Government of the District of Columbia Office of Tax and SCC Tax Collector Revenue Scott A. Poyer, Clerk Of Circuit Court Hays County Tax Office Secretary Of State Henry C. Levy, Tax Collector Shawna Blazer Idaho State Tax Commission Shelby County Clerk Illinois Department of Revenue Shelby County Trustee Indiana Department of Revenue State Board Of Equalization Indiana Department of Revenue—Sales Tax State Comptroller Internal Revenue Service State Of Michigan Iowa Department of Revenue State Of New Hampshire Kansas Department of Revenue State Of New Jersey Kansas Department of Revenue—Sales and Use Tax State Of New Jersey-CBT Kentucky Department of Revenue State Of Rhode Island And Providence Lee County Tax Collector Tax Collector's Office Los Angeles County Tax Collector Texas Comptroller Of Public Accounts Louisiana Department of Revenue Texas State Comptroller Louisiana Department of Revenue Sales Tax Return U.S. Customs Marin County Tax Collector U.S. Customs And Border Protection Massachusetts Department of Revenue Upper Merion Township Miami-Dade Tax Collector USPS Postmaster Michigan Department of Treasury Vacaville Police Alarm Administrator Minnesota Department of Revenue VC Tax Collector Missouri Department of Revenue—Taxation Division Village At Dry Creek District #1 Nebraska Department of Revenue Village Pleasant Prairie Treasurer Nevada Department of Taxation Virginia State Commission Corporation New Jersey Division of Taxation Virginia Tax (Address is General Mailing Address - Not New Jersey Department of Treasury For Tax Returns) New Mexico Taxation and Revenue Department Wayne A. Robey North Carolina Department of Revenue Weights And Measure Program Ohio Department of Taxation Oklahoma Tax Commission Taxing Authorities Orange County Treasurer Tax Collector Alabama Department of Revenue Pennsylvania Department of Revenue Alabama Department of Revenue—Sales and Use Tax Placer County Tax Collector Division Regional Income Tax Agency Alabama Department of Revenue Business Rhode Island Division of Taxation Alabama Department of Revenue Corporate San Francisco Tax Collector Alamance County Tax Collector Santa Clara County Department of SBC Tax Collector Ann Harris Bennett - Tax Assessor-Anne Arundel County San Mateo County Tax Collector Arizona Department of Revenue SC Department of Revenue Arkansas Department of Finance and Administration Scott Randolph, Tax Collector Broward County Tax Collector Snohomish County Treasurer Cabarrus County Tax Collector's Office South Carolina Department of Revenue California Department Of Tax And Fee Administration South Dakota Department of Revenue Charles Lomeli, Tax Collector Spring Branch I.S.D. Tax Assessor Cherokee County Tax Commissioner State of Hawaii—Department of Taxation City of Foley Revenue Department State of Maine—Maine Revenue Services City of McAllen Tax Office State of South Carolina Department of Revenue City of New Orleans Ad Valorem Tax Tax Collector, Palm Beach County City of New Orleans-Department of Finance Bureau of Tax Collector, Town of Clinton Revenue Tennessee Department of Revenue City of Oakland Business Tax Section United States Treasury City of Troy—Tax Utah State Tax Commission—Taxpayer Services Division Colette Ballinger Tax Assessor—Collector of Revenue Vermont Department of Taxes Colorado Department of Revenue Virginia Department of Taxation Columbus Income Tax Division Wake County Revenue Department Delaware Division of Revenue Washington State Department of Revenue

6 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 14 of 43

West Virginia State Tax Department Central Entertainment Group Wisconsin Department of Revenue Centro, Inc. Wyoming Department of Revenue Channel Advisor Corporation Christian Veillet Regulatory Agencies Clear Channel Outdoor Securities and Exchange Commission Cleopatra XIX Enterprises, Inc. Coleman Sadler Independent Contractors Collectiveuth, LLC 101 Media Lab Limited Commerical Fire 22.20 LLC Complex Media Inc. 4th Avenue Graphics Connor Hughes 500 Productions, Inc. Connor Ian MacLeod 5th Amendment Ent., Inc. Cooking Vinyl Ltd. 755 Tacos Nightclub Cooking Vinyl Publishing Ltd. Ace Designs, Inc. Cortne Clark Achi Avelino Coupon cabin LLC Activate, Inc. Coyle Reproductions Ad Results Media, LLC Creative Publishing Solutions, Inc. Adroll Inc. Criteo Corp. Advanced Construction Services Critical Focus, LLC Advertisemint, Inc. Crosby Carter Management LLC AEG Presents LLC Custom Storefronts, Inc. Alberto Gonzalez Dabito Inc. Alexandara Felise Becker Daniel Bamdad Alexus Shefts Daniel Esteban Calderon Alyssa Pizer Daniel N. Kreuziger Amanda Hipperson Danny Fung Amazon Media Group LLC Darryl Anderson American Facilities Maintenance Dash Hudson Inc. Andrew Jason Roque Dave Cortez Annalena Aron Day Reps, LLC Anthony Blue Dayvon Ross Artists & Company California, LLC Delaney A. Glazer Aventura Mall Marketing Fund, Inc. Denise Bidot Bagavagabonds, LLC DGI Management Inc. Basil Vargas Diana King Photography Bethany Louise Thomas Diana Madison Productions, Inc. Bethany Vargas DMG Clearances, Inc. Big Pictures Artists, LLC Dome Printing Black Box Security, Inc. Domincio Tucker Blair Companies Dominique David Balise Ffrench Don Benjamin, Inc. Blended Strategy Group LLC Donovan Carter Bloc NYC, Inc. Dorian Owens-Ijeh Blue Dot Safes Dragon Digital Management Blueox PM LLC Ebates, Inc. Blues Quality Goods LLC El Toro Interactive, LLC BMG Rights Management (US) LLC Eldeon Wells Boras Corporation Ema Brenda Negoescu Bounce Exchange Inc. Emily Hendricks Brittany Nicole Howard Entertainment Television Services, Inc. Brittney Christie Essence Tatiana Richards Broderick Hunter Eternal Fleur Bryant Artists Inc. Facebook, Inc. Bumar Productions, LLC Family Industries LLC C.M. Architecture Feedonomics LLC Cali Models Inc. Fire Control Systems Candice Greigo Floorsource, Inc. d/b/a Storefloors Capitol Awning Co., Inc. Ford Models, Inc. Carlos Deloye Harris Jr. Forward Artists LLC Carlos Flores Francisco R. Lomeli Cartera Commerce, Inc. Frank Red, Inc. Cast Partner LA LLC Freedom Models California, Inc.

7 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 15 of 43

Funnel, Inc. Kelle L. Ramsey Fusion Specialties Kenneth Acuna Castro Galore Media, Inc. Kevin Dinh GBY Beauty Kevon M. Young Square Gen3 Marketing, LLC KFD Public Relations, LLC dba Foundation Genelle Seldon Kim Dawson Agency Geoffrey Erik Smyser Kim Tran Geraldine Fernandez Kimberly Luangraj Geza Paul Frey Jr. Kinan Chabani GGPL Reit Services, LLC Kitchen Mouse LLC Giant Artists, Inc. Kore Entertainment Glam By Natalie Kristine J. Casillas Global Facility Management Kyle Davis Goldenvoice LLC L.A. Models, Inc. Google, Inc. La Cienega Partners Limited Partnership Grasshopper Lady Leo, Inc. Grazmin Media Inc. Laura Ibanez-Bailey Great Bowery Inc. Lauren Messiah Greenspring Media LLC Lion Babe LLC Greyscale Mgmt. Lipps LLC Garcia Quadalupe Live National Worldwide, Inc. Habacut Santiago Living Spaces Hanna Beth Merjos London Brown Hannah Doblick Loren Dixon Hardesty & Associates, Inc. Los Angeles Signs Tech Hathor Sound LLC Lot, Stock and Barrel LLC Hearst Magazine Louis Trinh Heroes Model Management Luxe Artist Management / Opus Beauty High Snobiety Inc. Mac Presents LLC High Times Productions, Inc. Madelleine Chapman Hollywood Model Management Magiclinks, Inc. Horizon Retail Construction Malcolm Anderson Hour Media, LLC Malea Malik Hunter Building Corp. Margaret Ashcroft Austad Hyyer Creative Consulting Group, LLC Marilyn Melo Image Options Matte Black Group Inc. IMG Models, LLC Megan Miller Impact Service Group, Ltd. Melissa Brianne Lyles Independent Sports & Entertainment Meraki Management, Inc. Inthesomeday, LLC Michael Korn-Deleon Island Adworx Advertising, Inc. Michelle Reveles Jacqueline Miller Microsoft Online, Inc. James Lear, LLC Milk Studios, LLC Jamila Feryaal Bhatti Mobile Media, Inc. Jane Murray Modco Media, Inc. Jason Critchlow Mogimo Inc. Jenna Johnson MoneyMakinmitch Inc. Jennifer Townsend Morgan Demeter Jeremy Castillo MSA Models Jimmy Sianipar Photography My LA Teachers Inc. JJA Contracting Corporation My VIP Life Hospitality, LLC Joe Beckley Mya Zan John Davison Natural Model Management, LLC John Park Photography Neon Mfg. Jolisa Jackson Nicholas A. Padron Jones Mgmt. Nylon Jordan Atkins-Loria Olio Creative Inc. Julian Rodriguez dba: Rraw Company On Track Event Management, Inc. Justin Kwamina Spio Original Studios Inc. Kaiser Bear Productions, Inc. Otto Models Corp. Karent Civil Patrick Gonzales Karissa Walker Paul Collins KBKW LLC, dba The Nice Guy PCM International

8 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 16 of 43

PD Carpentry & Masonry Inc. This Represents LLC Pedro Laris-Molina Tre Hale Peter Baker Trever Hoehne Photography Phillip Williams Tribeca Transport of NY LLC Photojoos Tricarico Architecture Pipp Mobile Storage Systems, Inc. Tricia Brink Management Plainfields Media Tri-North builders, Inc. Preveyor LLC Trouble Bvba Quan Mai Turnberry Marketing Group, LLC R.T. Stevens Construction Inc. United Talent Agency Rachel Sedory Urban Palate, LLC Randi Riessel Vanessa Renteria Raven McEachin Wader Girl Photography I Creative Realtime Media, LLC Warner/Chappell Music, Inc. Reload Agency NZ Limited Wesco Distribution Res Entertainment Inc. Westfield Property Management LLC Return Path, Inc. WG Security Products Inc. Revolution Nine Ltd. Wife of the Party Rexel Capitol Light Wildflower Brands, LLC Rhea Aldridge Wrenn Management, LLC Richard Hudson Dasilva YG, c/o UTA Robert Hart Ysabel Robert Jarvis Zach Fernandez Roc Nation, LLC Zachary Benge Royal Capture Zephron Ltd. Saffi Karina Gillick Zuri Model & Talent Agency, Inc. Sarah Larnach Sasha Bogie Inc. dba NTA Model Management Merchandise Vendors Sean Moore 496 Fabric Lab Ltd. Sevyn Streeter Publishing Corp. A N Buying Services Shannon Mirpanah Alpine Apparels PTV. Ltd. Shirtframe, LLC American Zabin Intl. Sian Anderson Apollo International Limited Signworks, Inc. Aquila Manufacturing Limited Simply LLC Ashford Textiles, LLC Snap Inc. Asmara International Limited Socialtri Agency LLC Avery Dennison Retail Sparkle Tafao Barcoding Inc. Spotted Hen Catering LLC Baylane Inc. Starworks Artists, LLC Berto E G Industrial Tessile Srl Stassiebaby, Inc. Bhartiya International Ltd. Steven Fernandez Blue river Denim, Inc. Stone Source, LLC Bossa T.A.S. Struc Design, LLC Brightchamp Apparel Limited Studios 60 LLC Caitac Garment Processing, Inc. Sugarcane Studios, Inc. Calik Denim Tekstil Superior Electrical Advertising Candiani S.P.A. Susan Berry CFL Distribution Inc. Susie Jung Soo Im CFL Global Commercial T C F Music Publishing, Inc. Changzhou Congling Knitting Co., Ltd. Tatiana Elizabeth Price Changzhou Mido Textile Co. Ltd. Teall LP Concept Creator Fashion Ltd. The Gravy Group West Cone Denim, LLC The Holloman Group LLC Continental Knits, Inc. The Industry Group USA LLC Cooper Watkinson Textiles Limited The Influential Network Inc. Copen United LLC The Music Bed LLC Cotswold Industries The Only Agency, Inc. C-Trade Ent. Inc. The Ricketts Company, LLC Denim North America, LLC The Society Model Management Dhruv Global Ltd. The Wall Group LA, LLC District Denim, Inc. The WW Club, Inc. DJ Laudnering Inc. Thee MJ of Hair Dress Lines Srl

9 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 17 of 43

E.V. Exports Prima-Tex Industries of California Inc. Erak Gumus San Ve Tic As. Printfresh Studio Euphoric Colors Prosperity Textile (HK) Ltd. Excel Kind Industrial Ltd. Pro-Wash, Inc. Falic Fashion Group LLC QPD International Inc. Foshan Nanhai Guixin Leather Products QWW, Inc. dba Quality Worldwide Frontline Clothing Limited Rebecca International, Inc. Garden City Fashions Pvt. Ltd. Runway Global Limited Genexy company Limited Sai Kutsu Limited Global Edge Source Saitex International Dong Nai (VN) Harrys Dye & Wash Sanko Dis Ticaret A.S. Hera Apparel, S.A. De C.V. Sanko Tekstil Isletmeleri High Tech Textiles SAS Textiles, Inc. Hing Shing Looping Manufacturing Co. Ltd. SB project SRL I.T.V. Industria Tessile Del Vomano SG International Inc. I-Blue, Inc. Shindo USA Inc. Impact Manufacturing Corporation Sky Victory Trading Limited Indigo Garments Fze Smileful(H.K.) Garment Accessories Italo Leather, Inc. Soled Out Socks J.A. Salerno Sr. & sons, Inc. Sparkle Denim JC Trimming company, Inc. Studio9D8, Inc. Jess the Shopgurl Tandi Jros Design Tat Fung Textile Co. Ltd. Jsotex & co., Ltd. Tejidos Roy Sl K. Mohan & Company Exports Pvt. Ltd. Tessitura Taiana Virgilio Spa Kennedy International Corp. Texlover Srll Kipas Pazarlama Ve Tic Anonim Sirketi Textil Santanderina Knitcraft Apparels International Pvt Ltd. The Joys & Pl Clothing, Inc. Komar Alliance, LLC Through6, LLC Kurabo Industries Ltd. Titan Trading co. L.A. air Line True Religion Brand Jeans Germany Gmbh Labeltex Twin Dragon Marketing Inc. Lanificio Faisa Srl Tyt Trend USA, Inc. Leathertex S.r.L. Unicept Apparel Inc. Live in Arts, Inc. Union Knopf (HK) Ltd. Lya Group United Finishing Apparel, Inc. Mapel SPA Unity Inlov Master Stitch Inc. Vintage Revolution LLC Matrix Clothing (P) Ltd. VIP Garmentcare, Inc. MC Master Touch, Inc. West Coast Distribution, Inc. Medike Wujiang Silk Garments Co. Ltd. Medike Branding Solutions, Inc. Xingtai H & J Textiles Co., Ltd. Melmarc Products Inc. Y&H Trading Limited Metalbottoni SPA Yesim Satis Magazalari Ve Tekstil Fab As Michael Gerald Ltd. Zabin Industries, Inc. Mystic Apparel LLC Zhejian Jiaxin Silk Corp., Ltd. N9 Design Studio Inc. Nath Brothers Exim International Ltd. Other Vendors National Dispatch USA A & S Check Cashing New Fashion Products, Inc. Allen Onyia New Treasure Trading Ltd. Allway Ventures Inc. Nishat Mills Limited American Cancer Society, Inc. North American Trading LLC American Express Nutrade Inc. dba Dreamworks Knitting American Red Cross Los Angeles Region OA S.A. De C.CF. Applied Training Systems, Inc. Ortaanadolu Aptos Inc. Oved Premium LLC Aptos Canada Inc. Pacific Blue Garment Solutions, Inc. Atilano Martinez Paradigm Industries, Inc. Brandfuse Inc. Paramount Apparel Intl., Inc. Brenda Thompson Parras Cone Caesars Entertainment Operating Company Peru Fashions Sac Cameron Roberts Pi-Trimmings () Limited Checksmart

10 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 18 of 43

Complete Payment Recovery Services, Inc. Century Group Professionals, LLC Deutsche Bank AG, New York Denise Kish Glosabe (Cyrus) Ltd. Diosana Deleon Helmer Friedman LLP Excel Kind Industrial LTD Hemant Agarwal Johnson Controls Security Solutions LLC Host Analytics Inc. Nutsiri Kidkul Information Clearinghouse, Inc. Queens N Lettos, LLC (Aliya Janelle Young) JLA Legal Company Limited Superior Court of California, County of Los Angeles Kaine Management Inc. c/o 95th True Fit Corporation Kurt Hoffman Unity Inlov, Inc. Laurent E. Kraus Unity Inlov, Inc., a California Corporation Legal Justice Advocates Trust Account Level 7, Inc. Shippers/Freight Forwarders Linkedin Corporation Alliance International Club, Inc. Mail Finance Inc. Allport Cargo Services Dubai LLC Maria Elena Hernandez Cheing Apparel Market Transport Melanie Cox Awot Logistics (USA) Corporation Melrose Mac Inc. Barons Global Transportation Mendocino Farms BLJ Trucking Michael Buckley C. H. Robinson International, Inc. Milenia Nieves California Transport New York State Insurance Fund Cargo Time Nikki Martinkovic LLC City Fashion Express, Inc. Oanda Corporation City Logistics & Transport Inc. Oregon Department of Revenue Dependable Freight Service Inc Pachulski Stang Ziehl & Jones LLP DHL Express—USA Peace Over Violence Fedex Pets With Disabilities Frever Intentional Logistics Petty Cash Gava Italian Airfreight Consolidators Proskauer Rose, LLP Mac Trucking PSG Sewing Machine Inc. Nobe Trucking Radius Point – True Religion Utility Esc. Norman Krieger, Inc. Riverhead Police Department Otx Logistics, Inc. Robert John Anderson Pacific Logistics Corp. Robert Waeldner McHugh Performance Team Sage Software, Inc. Port Brokers Inc. Samys Camera, Inc. Primary Freight Sarah Clapper Sovereign Logistics, Inc. Scott Brenner Robert Bare Associates, Inc. Shutterstock Inc. Tantara Transportation Group Socal Fit Assist Transmodal Corporation SP Plus Corporation UPS St. Jude Research Hospital Inc. UPS Freight The Digitrust Group, LLC Wen-Parker Logistics (JFK) The Maeva Group, LLC Wen-Parker Logistics Inc. The Offices of Olga Nazimova Wen-Parker Logistics LLC The Open Door XPO Logistics Russell Westbrook Thomas F. O’Neil Other Potential Parties in Interest Thomson West Apex Credit Partners LLC Tracker Corp. Bank of America US Bank Equipment Finance Credit Suisse Loan Funding LLC Wells Fargo Vendor Financial Services Easton Town Center II LLC William Li XM Satellite Radio, Inc

Litigation Counterparties AN Buying AN Buying Services Bunzl Retail Services, LLC BW Retail Real Estate, LLC Calcano Century Group International, Inc.

11 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 19 of 43

State Attorneys General April Hairston Office of the Attorney General for the State of Alabama Aqueelah Wert Office of the Attorney General for the State of California Aracely Cruz Office of the Attorney General for the State of Connecticut Arian Gullette Office of the Attorney General for the State of Colorado Arneshia Sices Office of the Attorney General for the State of Delaware Baldwin County Office of the Attorney General for the State of Florida Balie Arosemena Office of the Attorney General for the State of Georgia Bao Dinh Office of the Attorney General for the State of Illinois Barbara Smith Office of the Attorney General for the State of Kentucky Becca Neith Office of the Attorney General for the State of Louisiana Ben Azulai Office of the Attorney General for the State of Maryland Bernd Giezek Office of the Attorney General for the State of Berthony Charles Duc Massachusetts Berto Oriz Office of the Attorney General for the State of Michigan Beverly Wyatt Office of the Attorney General for the State of Minnesota Bianka Sanchez Office of the Attorney General for the State of Missouri Billy Sioson Office of the Attorney General for the State of Nevada Blake Grambusch Office of the Attorney General for the State of New Jersey Blake Rowie Office of the Attorney General for the State of New York Brandi Gathers Office of the Attorney General for the State of North Brandon Dunn Carolina Brandon Scott Office of the Attorney General for the State of Ohio Brandon Williams Office of the Attorney General for the State of Bresha Andry Pennsylvania Brianna Franklin Office of the Attorney General for the State of Tennessee Bryan Beavers Office of the Attorney General for the State of Texas Bryan Olivia Office of the Attorney General for the State of Virginia Burgos Rosario Office of the Attorney General for the State of Washington Caesar Hill Office of the Attorney General for the State of Wisconsin Calvin Gardner Cameron Ellis Customers Candra Young Abner Ramos Carla Shaw Adafa El Carlos Gutierrez Adrian Bennet Carlos Pedraza Mald Adrine Martirosyan Carlos Sanchez Ailenee Quan-Tena Carmen Lobato Akilah Davis Carolyn Sital Alex Escorbedo Cathy Micheloni Alexis Vasquez Chad Kotajarvi Ali Etebari Chan Nguyen Alma Vazquez Charlene Smith Altavien Hart Charles Israel Altreon Swafford Charles Watkens Amanda Acosta Charlie Lloyd Amanda Longoria Chat Long Amanda Noravong Chau Thai Tran Amaya Diamantina Cheley Jean-Baptiste Amber Lemons Chi Nguyen Amber Neak Chloe Maher Ameen Mustafa Chris Khan Ana Alvarez Chrisie McCall Andre Deshazo Christopher Barbarian Andre Johnson Cindy Lee Anelis Balladares Cindy Pham Angela Felix Gomez Coby Carpenter Angela Robinson Colby Schmutz Anna Bennett Consuelo Hernandez Anna Khardina-Vaisman Corey Early Anthony Easton Courtney Wright Anthony Otano Crystal Ferguson Anton Gunawardana Crystal Le Antonio Barroso Christal Parks

12 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 20 of 43

Chrystal Robbins Duran Juan Balalcazar Castano Cynthia Casillas Duywayn Ford Cynthia Sandoval Dwight Carter Cyril Badran D J Hulton Dyana Carbonare D Tubman Earl Dorsey Da Cong Tran Earl Stoddart Daesha Williams Ed Agdoa Dalton Johnson Edgar Carrion Daniel Calixto Edgar Hernandez Daniel Inocencio Edward Barksdale Daniel Kowalczyk Elia Gutierrez Danielle Tynes Elisa Licea Danny Do Elisa Pedroza Darnell Bitting Elizabeth Oseguera Darren Ward Emely Martinez Dave Ehlers Emil Santalucia David Duc Nguyen Emily Nguyen David Grimes Emma Hidalgo David Orlando Emmanuel Vidal David Stone Endir Cazarez David Thrower Erianeli Cabrera David-Alexander Davis Eric Hernandez Dejon Browden Erica Cazares Demarkus Gamble Erica Gonzales Denise Mckee Erica Sutherland Dennis Bash Erin Murray Dennis Darrow Esther Oak Dennis Wright Eugenia Cardenas Deon Blakley Eugenia Williams Dequan Gore Eva Alter Derrick Richard Eva Sianipar Deshay Jackson Evelyn Enciso Devon Price Evelyn Heath Dexter Hall Everardo Miranda Dexter Scales Ezequiel Aguilar Di Huynh Fatma Elghonamy Diem Nguyen Felipe Cortez Diesaedre Malone Felipe Montoya Dimatai Martinez Fou Ugaitafa Dion Mcclendon Fozia Zafar Diquan Graham Francisco Pinazo Dneka Colzie Frank Zimmer Dominic Weinrich Fred Angel Dominique Grant Gabriel Avina Don Johnson Gabriel Veliz-Cortes Donna Swartz Gabriela Briseno Donnell Dodd Gaby Simone Donnetta Stokes Gaelle Tchoumba Donzell Bellow Gaige Giger Dr Jay's Inc Garrett Crocker Duc Pham Garth Lewis

13 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 21 of 43

Gary Vaksman Jawana Fulford Gavin Gomez Jeanine Livermore Georgeann Canseco Jeanne Deluca Gerald Sandoval Jenita Henry Gia Guy Jennife Villalobos Gilma E Galvez Arana Jennifer Coronado Giselle Herzog Jennifer Pimentel Gisselle Maturano Jennifer Vanasdale Gladys Guzman Jennifer Vega-Perez Glenn Ward Jenny Nilles Gloria Ross Jermell Martin Graciela Tudela Jerrode McClain Gregory Arrington Jerry Henderson Gricelda Fernandez Jerry Martinez Ha Hoang Jerry Nguyen Habtamu Tegegne Jesse Cho Han Le Jessica Kirst Hana Thompson Jessica McGill Hector Camacho Jessica Porter Henry Truong Jessica Traylor' Henry Wong Jessica White Hong Huynh Jessica Williams Hong Huynh Jessie Townsend Hugh Smith Jesus Ayon Hurge Jackson Jesus Hernandez Huthayfa Abuhalinmeh Jihad Muhammad Hyam Sayegh Jimmy Michael Sandoval Ida Payne Jimmy Tith Ignacio Raya Jing Tang Ineva Williams Joann Phillips Irma Jacobo Jobran Al Faouri Isaac Crespo Jocelyn Johnson Izaia Lora Joe Aguilera Jackeline Barajas Joe Phradichith Jackie Higashiyama Johenathan Jeston Jacob Hendon John Austin Jamal Pearson John Hayden Jamal Timms John Madrid Jamar Chappale John Stagg James Winston John Udell Jami Sovinski Jonah Rousseau Jamie Brown Jordan Johnson Jaren Morgan Jorge Betancourth Jarold S Jorge Gomez Jasmin Foster Jose Galvan Jason Carlock Jose Garcia Jason Compton Jose Guevara Jason Elias Jose Hernandez Jason Groves Jose Ruiz Jason Rosen Jose Valdez Javious Sims Josh Mattson

14 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 22 of 43

Joshua Birinyi Lavada Camron Joy Bufford Laval Jenkins Joycelyn Ketchum Lawernce Parkar Juan Escobedo Leah Aubele Juan Ortega Lebriea Brown-Summers Juana Rangel Lee Meriweather Julian Manzo Leticia Rodriguez Julie Kniveton Libin Liu Juliette Mills Lutterodt Lien Phan Julio Martinez Lilly Stone Julissia Ponce Linda Dachs Jurlonda Paige Linda Jamison Jurome Boyce Linda Mckesson Karen Renfro Long Tran Karol Vidales Lorena Sandoval Katherine Lock Lorenzo Carson Keasia Dawson Lori Copley Kendall Dierkes Lori Martinez Kendall Menatti Lorna Thorne Kennedy Francis Lorraine Hicks Kenneth Carthan Luan Pham Kenneth Wilson Luis Medina Kent Mccullough Luis Soto Keon Abraham Luis Velez Kevin Chang Lynda Galliano Kevin Salazar Lynell Taylor Kevin Wade Maily Loch Keyonna Clark Malisha Alexis Kgomotsego Syren Mandeed Singh Khan Vu Marcell Wystone Khanh Nguyen Khanh Phung Marco Valdivia Khuongan Phan Marcus Blacksher Kiana Torres Maria Galindo Kidus Tsegay Maria Garcia Kimmyl Brockett Maria Ornelas Kirsten Albrecht Maria Perez Kristine Herd Maria Venegas Kristine Simonyan Maribel Llamas Kwame Wilson Marie Cook Kymberly Kelley Marie Gilmore Ladonna Ridgway Marilyn Jenkins Larone Moore Marina Farr Lashanna Cunningham Mario Bascoe Lashawna Gordon Marisela Lopez Laticia Houston Mark Lee Latisha Shelton Martez Higgins Latoya Bailey Martin Martinez Latoya Garnett Marvin Dol Latoya Holley Mary Rogers Laura Hein Matt Wu Lauren Moore Mauricio Garcia

15 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 23 of 43

Mauricio Ortiz Omwalee Alleyne May Mourali Oscar Enriquez Melanie Robinson Oscar Griffin Melinda Epps Osvaldo Moya Melissa Devine Parker Cole Melquan Glover Parrish Banks Mercy Nkakwa Patricia Hope Metsuka Nicolas Patrick Johnson Michael Brown Patrick Sapp Michael Campanaro Phea Waite Michael Green Phi Le Michael Jones Phoung Phena Vo Micheal Medellin Phuong Nguyen Michelle Chiaro Phuong Nguyen Michelle Diquisto Princess Hicks Michelle Hill Quang Tan Nguyen Michelle Shumunov Quinn Brown Miguel Pacheco Quinton Barker Mike Wheeler Quynh Nguyen Mikel Tricksey Rachel Newsome Miken Gambol Ramiro Perez Mina Lee Ranisha Blount Ming Fang Renaldo Ramiez Miriam Humphrey Rene Delon Miriam Rosales Renee Woodson Moman Mojaddedi Rhonda Micco Mona Shen Rich Park Mrs. Kerry Jane Rees-Long Richard Bellmon Nadine Curtis Richard Ian Kelham Nakitha Ivery Richard Leiphardt Nastashia Savoie Ricky Watson Natalia Ramos Rina Poston Natalie Burciaga Rishab Bhargava Natysha Dixon Robert Clark Ngocdung Nguyen Robert D Tague Ngozi Ikechi Robert Jones Nguyen Khanh Robert Mayers Nia Mitchell Robert Ochoa Nicholas Mcintosh Robert Soto Nick Little Romain Karan Nick Mccauley Ron Sharp Nicolas Murcia Ronald Ortega Nicole Lee Ronisha Anderson Nikeshia Williams Rosa Ruiz Nikki Delrio Rose Anne Octavia Frazier Roy Rivas Olga Krivoguzova Rubi Garza Olga Velez Ruby Moreno Oliver Esannason Ruchi Gupta Olumide Oduntan Russell Richardson Omini Anderson Ruth Duke

16 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 24 of 43

Ryan Burris Tamesha Frith Ryan Sabastian Tamica Taliaferro Sally Voong Tamika Pearson Sam Hamdan Tammie Hill Sanaa Jiboo Tammy Demos Sanpreet Gill Tammy Mcbride Santana Tudo Taneka Jones Sarah Abidin Tanya Bartley Scott Critchfield Tanya Wallace Sean Jonas Tara Frotten Sean Jordan Bb Tara Mclain Sergey Zengin Tara Olsen Sergio Cisneros Tarik Benjamin Serina Gaines Tatevik Azaryan Shaiann Ferguson Taylor Le Shambrel Gaston Taylor Rucker-Benedetto Shana Randle Teana Bailey Shaneik Nevorna Temujin Mixon Shannon Brown Tenicia Jenkins Sharif Shakhshir Terome Scott Sharlonda Riley Thao Jenny Ta Sharnei Therese Morgan Thao Nguyen Shaun Zephur Thelma Mason Shavon Harris Thien Ly Truoung Sherry Delatorre Thui Nguyen Sherry Hill Thuy Nguyen Sherry Morgan Thuy Nguyen Sherry Nelson Fiddler Tierza Williams Sheryl Lopez Tiffany Brumfield Shira Gilaei Tiffany Johnson Shonta Showers Tim Riley Sonya Kaimc Timothy Tolliver Sonya Plummer Toni Temple Sophie Alex Tonya Porter Staci Dawson Tonya Rucker Stacy Kinsella Toraino Singleton Stephanie Mcmillen Tosh A. Zayha Stephen Mclendon Town And County Stephen Pruitt Tran Pham Steve Wallace Travis Josey Sukhwinder Jawanda Travis Reynolds Surinder Singh Tray Thomas Suzanne Keating Trina Logan Suzette Tapia Twylight Krusow Swetha Challa Tyler Morris Sydney Mcclurkin Ukhi Green Sylvester Hebron Uyen Tran Takisha Roff Vanessa Rodriguez Tam Tran Veleka Anderson Tameka Cockrill Verlisa Bess Tameka Hardy Vernon Scott

17 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 25 of 43

Veronica Escalante Ozsale Party Limited Victor Valdez Palestro Prime Brand Exports Limited Vilita Yarboro Saeed Buksh Private Limited Warren Gabriel Sierra Trading Post, Inc. Wayde Harris Soul Underground Wendy Averett Sports, Inc. Wendy Hubbard St. Giab Inc. Suhryung Corporation Wendy Pham Targus Group International LLC Wesley Hannah Tr Germany GMBH William Downing Umesh & Kanti Limited Xavier Campos Underground Ur Clothing Ltd. Xiaojun Liu Veterans Canteen Service Yara Elmaraksh Vgo International Pte. Ltd. Yelitza Mercado Villa Moda Life Style Co. Kacc Yolanda Aguila Walman Optical, LLC Zigi USA, LLC Yousef Hammoudeh Youssef Mokhtar Zakia Nassar Current Employees Zaq Cameron Aalajah Smith Zhiling Peng Aaron Guishard Zou Rushan Aaron Henderson Zuzel Fernandez Aaron San Miguel Abdullah Alahdab Customer Deposits Abeba Eminetu 9721444 Canada Inc. Accursia Carbo Accent Junior Ltd. Adam Elramly Aditya Birla Fashion and Retail Bauhaus Holdings Ltd. Adam George Brand Alley Adamari Gamboa Brands Inc. Ltd. Adeel Malik Dantra Limited Kids Cavern Adeyam Tsehaye Dress Code #6 Edge Inc. Adrian Moran Envy Fine Clothing Aimee Ledesma Falic Fashion Group Aimee Moxam Fanatics, Inc.—U.S. Aisha Omezi First Department Store LLC Hallmark Global Services Inc. Aisha Sadiq Harvey Nichols (Hong Kong) Ltd. A'Jah Thomas Hautelook, Inc. Ajit Pooni I Sia LLC Akina Peter Image Fashion Inc. Akshay Sharma Ip Lukovsky Q.V. Jays Studio Limited Alagie Njai Koncept Retail Co. Alan Love La Rinascente Spa Albert Barradas Looking Good Inc. Alec Perez Lord the Trendsetter S.R.L. Alejandra Alvarado Magic Sneakers Ds Inc. Alejandra Flores Mahavir Exports Manchester United Football Club Alejandro Bazan Marcas Europeas S.A.S. Alejandro Najera Matches Fashion.Com Alex Abbas Men’s Land Alex Lightfoot Middle East Distribution Network Multimoda Alex Silva Mystic Apparel, LLC Alexander LaBreche Net Clothing Ltd. Alexander Thomas

18 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 26 of 43

Alexandra Brooks Angelina Gomez Alexandra Estrada Angelo Cabriales Alexandra Gholson Anibal Alvarez Alexandra Ochoa Aniya Lay Alexandra Toste Anjelika Yunayev Alexandria Martinez Anmarie Perez Alexaner Quinones Anna Davannavong Alexis McDonald Anna Mejia ALI ABDULLAH Annette Nance Ali Shabazz Anthony Aleman Alice Villescaz Anthony Burras Jr Alicia Ambriz Anthony Sengchareune Alima Allums Anthony Shishkin Alina Torres Antoine Bryant Allison Hammond Antoinette Detar Allyse Briggs Antoinette Montoya Altha St Clair Anton Thompson Alvin Tran Antwon Robinson Aly Mitha Arend Brown Jr. Alynna Sandoval Ariana Ocasio Alyssa Gray Arielle Davis Alyssa Pedro Arielle Huizar Alyssa Perez Arion Knight Alyssa Rojas Arlanden Prince Alyssa Vigil Arlene Sanchez Amanda Finch Arly Reyes Amanda Hardy Armond Poindexter Amanda Lucas Aron Lopez-medina Amanda Webb Arshanay Jones Amaya Fowler Art Rodriguez Amber Collier Arthur Hypolite Amber Davis Nelson Arthur Villanueva Amber Rosas Ashlee Spratt Amber Stephens Ashley Lewis Amelia Russell Ashley Little Ami Praseuth Ashley Merkel Ana Concepcion Ashley Rodriguez Ana Parreira Loureiro Ashley Ruiz Ana Reyes Ashley Wagner Andre Escamilla Ashlie Miller Andrea Ramos Ashton George Andrea Tamayo Asia King Andres Torres Asiah Bynes Andrew Martinez Asjalon Jackson Andria Harrison Asstou Bance Aneta Borm Aubrey Mendoza Angel Jen-Mausisa Augustine Lucero Angela Clark Austyne Chetwood Angela Lucille Schuchman Autumn Turner Angela Randall Ava Parker Angelica Marroquin Babatunde Fakuade

19 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 27 of 43

Bailey Murguia Celestina Popelka Belinda Acuna Celida Miranda Ben Gibson Cesar Mata Ben Powell Cesiah Sandoval Benjamin Pollmer Cesily Holder Bernice Henderson Chanel Gardner Bhupal Loei Chantelle Halstead-Fearon Blanca Valdes Charise McCottrell Boris Blazevic Charlie Moore Bradley Matos Chasatie Jordan Brandi Johnson Chase Entz Brandi Whittaker Chaz Dennis Brandon Hibbert Cheryll Briones Brandon Johnson Cheyenne Clarke Brandon Molina Chloe Yau Brandon Rico Chris Cordero Breana Crespo Chris Helms Breanna Schafer Chris Mandrelle Breanna Trotter Chris Powell Breiona Bouknight-Smith Chrishellyn Washington Brenda Bautista Christian Cuello Brian Archer-Martinez Christian Loza Brian Palacios Gonzalez Christian Schulze Brian Williams Christina Eng Brianna Longo Christina Jimenez Brienn Baptiste Christina Lee Brittany Jenkofsky Christine Dewan Brittney Harzinski Christine Tumbokon Brittni Mitchell Christopher Adcock Brooke Butler Christopher Brandt Brown Zion Christopher Cadek Bruce Blackstone Christopher Flores Bryan Reed Christopher Lester Bryant Mendoza Christopher Merriweather Bryant Rojas Christopher Rivera Bryce Clements Christopher Wagner Cahyran Dobbin Christopher Warren Calvin Jack Christopher White Camila Suleymanov Ciara Yambo Candy Morales Cierra Newsome Carl Reynolds Cindi Kumar Carlos De Oleo Cindy De Leon Carlos Sager Cinthia Sanchez Carlos Santos Cinthya Villano Rosales Carlos Serrano Clareth Arvizo Carmen Morales Clarissa Hitchcock Cass Wackerly Claudia Paratore Cassandra Bryan Sokolof Clay Wilder Catherine Rappa Colbi Rickett Cathryn Casey Colton Larson Cathy Lavecchia Connor Marshall

20 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 28 of 43

Constance Dauz Davinisha Hernandez Constanza Zuniga Davion Morris Corey Goodloe Davon Spence Pavacic Corey James Davontae Allen Corie Gayle Dawson Sheriff Cortney Masur Dcameren Jones Courtney Bryan Deamber Lane Courtney King Deana McDonald Courtney Polanski DeAndre Hunter Cristian Lopez DeAndre Riley Cristian Rengifo Deborah Garcia Crystal Roop Deborah Lennon Curtisy Battle-Kotey Deborah Soto Cyndy Avila Delia Caudillo Cynthia Garcia-Beltran Delisia Farmer Cynthia Moreno Della Jones Cynthia Owens-Gant Demetria Banks Daesya Leggett Demonte Stoxstill Daisy Alvarado Dennis Groce Daisy Guzman Deonte Pratt Daisy Macedo Dereck Laundrie Daisy Zamora Derrick Hargrove Dalton Moody Derrick Massey Dan Benner Derrick Massey Dana Anderson Desirae Rosa Danait Habte Desiree Nieves Danesha Meeks Desmond Saunders Danhia Galvan Destiny Gabriel Dania Castillo Devin Alvarez Daniel Biglow Devin Daniel Rivero Devion Adams Daniel Simonis Dewayne Donald Daniel Torres Dezire Ramos Daniel Villegas Diamond Aguirre Daniela Calderon Diana Al Awar Daniela Escamilla Diana Palencia Daniela Santibanez Diana Perez Danielle Hazzard Dianna Ward Danielle Johnson Dianna Williams Danielle Lee Diccarla Thomas D'Anna Freeman Diego Avila Danyelle Bembridge Diego Kilner-Gonzales Darcy Hall Dima Mansour Darell Miller Dion Brown Darius Hannah Distiney James Darrin Liu Dixon Devers Daveon Cook Dominique Crosson David Kim Don Meneses David Lust Dondre Busby David Sudduth Donte Wilburn David Wilson Dontrell Douglas

21 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 29 of 43

Dortatius Hill Ethan McBean Drake Claxton Eva Cardenas Drakkar McGhuey Evens St Pierre Duby Vongsouthi-In Everridy Igartua Dustin Barber Eziah Kirven Dwayne Seldon Fausto Mesias Eboni Dale Felicia Mcdade Eboni Moore Felix Vazquez Ebrahim Almohamad Feras Elfar Eddie Diaz Fernando Alcocer Eden Vongsouthi-In Frances Mompremier Edgar Barragan Francisco Gonzalez Garcia Edgar Perez Franco Perrucci Edgar Torres Gabe Puente Edison Tomala Gabriel Galindo Edward Harper Gabriel Hodea Edward Mayes Jr. Gabriela Figueroa Edwin Hernandez Gabriela Mejia Elicia Rolle Gabriela Ramirez Elijah Jackson Gaby Ramirez Lamas Elijah Oliver Gay Fite Eliseo Juarez Geena Carlisle Elizabeth Guadron George Daniel Elizabeth Lapera Gerald Andrade Elodie Abenaim Gerania Lopez Elysia Manzano Gerardo Aguirre Emanuel Smith Gerardo Garcia Emely Diaz Giovanni Washington Emiliana Llorente Giuliano Schmitd Emily Delgado Glenda Light Emily Mohamed Gloria Flores Emily Vernon Griffin Beckwith Emmanuel Jean-Baptiste Griselda Hernandez Emmanuel Ragonton Guadalupe Corral Empress Thompson Guadalupe Garibay Enrique Samayoa Guadalupe Reyes Eric Torres Gustavo Alvarez Erica Atkinson Haleigh Ayala Erica Shipp Halle Tims Erica Villegas Hannah Lonero Erick Galvan Happiness Hadebe Ericson Loveless Harmanjit Chumber Erik Garcia Harpreet Rai Erika Granberry Harris Nachea Erikka Miranda Hector Martinez Erin Ford Helema Constans Esmeralda Miramontes Hyemin Lee Esteban Estrada Hyunsoo Song Estevan Cisneros Icesys Griego Esther Lee Imanol Beltran Estrella Fajardo India Booze

22 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 30 of 43

Indiah Bynes Jasondra Brown Iralda Guzman Javier Soltero Irene Bazan Haro Javier Yanez Isaac Gomez Javon Shelton Isabel Contreras Jawwaad Samee Isabel Robaina Jaycelyn Sabado Isabelle Ivy-Raydl Jayden Rojas Isaiah Gonzalez Jazmin Roloff Isaiah Rivera Jazmine Thompson Israel Alegria Jazzmyne Cole Iveta Renacova Jeanie Rosales Ivette Mata Jeffrey Michels Ivone Becker Jeison Lorenzana Ivonne Madrigal Jennifer Alvarado Jack Beckett Jennifer Guevara Jackie Sandoval Jennifer Martinez Jacob Mancini Jennifer Matute Jacob Yankey Jennifer Ruffin Jacqueline Buffon Jenny Iglesias Jacqueline Gutierrez Jeremy McNair Jacqueline Williams Jeri Taylor Jada McCants Jerome Mangram Jade Parker Jerray Johnson Jaden Williams Jesse Martinez Jae Hyuck Choi Jessica Fraijo Jagdeep Singh Jessica Rovellequartz Jaikaran Kang Jessica Torres Jailynn Brown Jessica Walters Jakob Duncan Jesus Alvarez Jalen McCurdy Jesus Reyes Jalourd Candelaria Jesus Ybabes Jameisha Watson Jezreel Branch Jamel Seward Jhoseline Alfaro James Limbaugh Joan Pamplona James Shears JoAnna Arroyo Jamie Urness Joanne Visto Janee Calhoun Job Murillo Moreno Janessa Kovacs Jocelyn Luna Janette Mojica Jocelyn Rivera Jaquelyn Jaquez John Lam Jaquise Teasley John McKinney Jared Macaluso John Roscoe Jarius Glover Johnny Lamar Jaskirat Johal Jonathan Gallegos Jasman Mallhi Jonathan Lamas Jasmine Graham Jordan Craig Jasmine Jemison Jorge Martinez Jasmine Salazar Jose Cuellar Jasmine Strife Jose Paz Jason Moore Jose Vazquez Jason Tyler Ocampo Jose Zavala Gomez

23 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 31 of 43

Joseline Miranda Katelynn Rowe Joselyn Jackson Katherine Martin Joseph Gardella Katherine Pimentel Josette Pluma Kathia Bethancourt Joshua Cepeda Kathleen Flores Joshua Freeman Kathleen Vu Joshua Hernandez Kathryn Small Joshua Jesuthasan Kathy Chavez Joshua Koenig Katiana Hill Joshua Merida Katrina Brooks Joshua Ruiz Kavinea Ward Jovanny Navarrete Kavory Johnson Juan Becerra Kayla Beck Juan Blanco Kayla Dickey Juana Casas Kayla Jefferson Juana Casillas Kaylee Miranda Juanita Cepeda Kayonni Fields Juanita Hall Keala Ellis Juanita Pikyavit Keeli Paige Jule Rivers Keenen Bush Julian Graham Kelly Khoutsavanh Julian Robledo Kendall Ogletree Julianna Goldberg Kendle Hooks Julissa Mora Kennedi Brown Justice-Alexandra Hinnant Kenneth Fleishman Justin Bailey Kenneth Larcier Justin Barnes Kenneth Stevons Justin Childress Kenyin Douglas Justin Clayton Ketzia Nelson Justin DaSilva Kevin Chamale Justin Pamphile Kevin Jean Justin Saiz Kevin Johnson Kadijah Payne Kevin Lai Kahlil Jones Kevin Mireles Kaitlin Ward Kevin Nascimento Kalynne Tillman Kevin Nguyen Kameron Kindle Kevin Pojoy Kamnol Nwawka Kevin Richardson Kamon Roebuck Kiana Robertson Kareem Alston Kiana Trujillo Karen Abarca Kiara Portillo Karen Andrade Kidanny Penson Karen Marquez Kimani Hodge Karen Simpson Kimberly Miller Karen Velasco Kimberly Yost Karess Williams Kiril Tashev Kari Onochie Kody Mayers Karthick Janardhanan Kolbi Tucker Kasandra Pancoast Kory Lian Kashana Jackson Kowalski Chloe Katelynn Lucas Kris Mays

24 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 32 of 43

Kris Zara Lorenzo Lewis Krista Carlson Louis Martinez Louis Pompa Krista Schmidt Lourdes Jimenez Krista Scott Lubit Castellanos Kristian Avena Lucia Wahl Kristian Marion Lucy Casarez Kristin Genovy Lucy Tirado Luis Corral Kristina Titovaite Luis Mendoza Kristine Doizaki-kato Luz Cabrera Krystal Bleu Luzmaria castaneda Krystal Lopez Madeline Rick Mahrukh Khan Krystal Reyna Mailyna Ayoub Kya Lopp Maisy Andrews Kychar Vil Makada Tracey Kyetra Williams Malcolm Draper Malechi Williams Kylianne Harris Malik Patterson Kyna Orospe Malique Cole Kyomi Best Manny Salazar Kyong Yu Marcus Gomez Ladazia Williams Maria Andrade LadiFelice Bluiett Maria Barcenes Laith Dallamy Maria Ferrufino LaShundra Pullins Maria Gloria Corral Lataia Williams Maria Gonzalez Latara Dugger Maria Hernandez Latia Daniels Maria Pineda LaTierra Taylor Maria Sanabria Cazares Latonya Tinnin Marian Feraru Laura Gurrola Mariana Garcia Hernandez Laura Uribe Marina Shyyan Lauren Bianes Mario Espana Lauren Kraus Marissa Gomez Lauren Lord Maritza Ernst Lauryn Shackelford Mark Christian Lea Stanton Mark Colgrove Leah Kotkoff Markarius Williams Leandro Espinosa Markell Hunter Leanne Martin Marrkeyah Walker Leeaster Collins Marta Lipka Leila Tellez Marta Lopez Leilani Hernandez Martha Galvan Leiy Todman Martha Seilenga Lenssa Ahmed Martha Seilenga LeRoy Brothers Jr. Martin Henry Leroy Oxley Mary Ann Baxa Lester Rodgers Mary Tagsip Leticia Garcia Mary Tondo Lexus Luke Matt Cercado Liam Ross Matt Claydon Lian Arquiza Matthew Garrett Liliana Ulloa Matthew Hallett Lillybeth Mendez Matthew Shamim Lisa Mitchell Maurice Wright Llanek Davis-Harrigan Mauriyoni Tate Logan Mosser-Buck Maurois Williams Lonnako Small Jr May Ng Loren Honea Maya Salle Lorena Ariza Mayenci Medrano Lorena Guerrero Mayra Calderon

25 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 33 of 43

Mckenzie Lopez Nakendrya McDonald MeChelle Young-Simmons Nakita Sanchez Megan Crosby Nancy Denis Meghan Manners Nancy Gonzalez Mekai Mundy Nariah Brown Mekhi Barnes Nasir Phillips Melek Alexander Nastassia Marshall Melissa Beltran Natalie Cueva Melissa Garcia Natalie Feliz Melissa Huerta Natalie Johnson Melissa McCarthy Nathalie Cruz Melissa Reyes Quintana Nathan Barner Melissa Velasco Nathan Hull Melissa Villegas Nathan Palmatier Melvin Rios Nathaniel Bevins Merlin Shieh Nathaniel lamar Mesmariah Reyes Nathaniel Sibolboro Micah Correia Natya Williams Michael Blackwell Neil Rosenberg Michael Blair Netharjen Thiruchelvan Michael Buckley Nevah-Shakty Granados Michael Cepillo Neysa Bueno Michael Contreras Nga Yanez Michael Furnace Ngoc Han Le Michael Green Nichelle Seymour Michael Guerra Nicholas David Michael Hunsche Nicholas Lee Michael Hyde Nicholas Pieper Michael Kraby Nicola Short Michael Navarro Nicole Baber Michael Pedroza Nicole Bruno Michaela Odom Nicole Cardenas Michal Calhoun Nicole Datol Michealea Taylor Nicole Fandika Michelle Baine Nicole Hermosillo Michelle Bonavito Nicole Neal Michelle Dearmond Nicole O'Leary Michelle Latham Nicole Rios Michelle Lopez Nicole Silva Michelle Zapata Nicollette Nava Miguel Gonzalez Nisye Pierce Miguel Reynoso Perez Norma Gatbonton Miguel Torres Nyasha Holley Mikayla Starks Octavia Madry Mike King Olatunji Madina Mike Meza Olber Amador Mikell Pendilton Olivia Wu Mikiko Sugaya Onika Meyer Mirella Calderon Onjanek Davenport Miriam Sayegh Orlando Hill Misty Muniz Paige Havens Mohammad Awad Pamela Pirmal Mohammed Rayhan Paolo Luchs Molly Berry Paris Vance Monica Rodriguez Parris Huston Moris Guzman Patrice Bradley Moses Gomez Patrice Brown Muthurangam Balasubramaniam Patrice Moore Mya Browning Patricia Silverthorn Myonne Stenhouse Patrick Smith Myriah Cabello Patrick Terry Myron McGuire Paul Rosengard Na'Jae Hollmon Paula Prysko

26 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 34 of 43

Pedro Acosta Samantha Tapia Peter Caceres Samuel Amenyah Peter Miles Samuel Matson Portia Gordon Sana Memon Powell DaiJahnae Sandra Balan Preston Martin Sandy Mendieta Priscilla Alvarez Sanjay Whyte Qeon Winfree Sara Baroa Quoreya Burkes Sarah Clapper Quran Powell Sarah Donnell Rachel Haley Sarah Kazanjian Rachel Kayumova Sarah Morrison Rachelle Goertzen Sarena Ponte Raelyn Maloy Sarina Alexander Rafael Magana Sasha Pettus Rafiel Mgeryan Sashton Young Rakeisha Merritt Savon Dassie Rakhi Kaur Sayfullah Muhammad Ralph Ponce Scarlet Sagastume Ramit Jantzis - Lott Scott Ferrari Randy Ramsarup Scott McAdam Rannisha Graham Sean Mcgee Raphy Espino Sean Palacios Rashad Gant Sean Romero Rashad White Selena Martinez Rashaun Benjamin Sequoya Mccauley Rashya Jackson Serena Sandoval Raul Guerra Ramos Sergio Vazquez Raul Ramirez Seth King Raul Villalvazo Shakia Karpha Raven Best Shalenah La Raven Miller Shamaiya Smith Raven Rivera Shandell Yarde Ray Gomez Shane Dale Raymark Pascual Shane Hytinen Rebekah Cornett Shannon Hernandez Ria Williams Sharelle Blanks Ricardo Rubio Sharmaine Abellera Ricardo Viveros Shaun Jackson Richard Smith Shavaar Carter Richard Taylor Shawn Patton Robert Bajao Shawna Crain Robert Coleman Shayan Qureshi Robert Floyd Shiquan Johnson Robert Massey Shirleesha Bell Robert Monto Shoney Washington Robert Sandoval Shyann McEachron Robert Silva Siana Lebron Roberto Duran Sierra Carter Rodgers Najee Silvia Caroline Dias Roger Rodriguez Silvia Montoya Rommel Jose Silvia Tapia Ronald Scott Jr Simone Williams Ronnie Liz Skyler Agrigado-Togafau Ronnieshia Ellis Sofia Kydonaki Rosa Ortiz Sololia Fekerselassi Rosa Van Grieken Somah Sadiq Rosalba Ruiz Sophia Brown Ryan Dennis Sotonye Manuel Sabrina Briseno Sparkle Lanier Saida Beji Spears Marche Samantha Akumiah Stanley Spears Jr Samantha Michaelson Stanley Tumanuvao

27 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 35 of 43

Starr Morka Trenae Woodson Stella Oh Trenton Sims Stephanie Caballero Trevon Barfield Stephanie Feliciano Trevor Goupil Stephanie Hernandez Trey Cash Stephanie Hernandez Trey Jay Stephanie Montoya Tristan Hraibe Stephanie Obispo Tucker Aliyah Stephen Gaskin Tuwang Fung Stepheny Pons Y Alberti Twan Flip Jr Sterley Stfelix Ty Adams Steve Castelan Tyja Strickland Steven Galvan Tyler Argue Steven Mazur Tyler Foley Stringer Denecia Tyquan Williams Susan Vaca Tyrone Baker Svetlana Rassman Usman Hassan Swandolyn Jackson Valentina Serramalera Sydney Clarke Vanessa Carcamo Synneva McAlister Vanessa Gamboa Tahir Ahmed Vianca Rhodes Takesha Brown Victor Oliveira Taliah Russell Victoria Crosby Tamara Jackson Clay Victoria Jackson Tamara Walters Victoria Richardson Tamaria Cobb Vinent Whitmore Tamia Singleton Viridiana Ortega Tamia Tyler Wangaja Tshiek Tanajha Brandon Warner Walker Tanaka Chipiro Wendy Casillas Tanigi Mejia Wendy Macias Estrada Tasha Briggs William Baldwin Taurin Wenze-Lewis William Kinnard Tavon Wilson Woodsriby Paul Taya Conley Wylie Cheng Taylor Jeffries Xena Aziminia Taylor Powell Yariana Flores Tedisha Simon Yavonte Cortez Tehani Mckeown Yazmin Bonano Telisha Rose Yena Jeong Teresa Villarreal Yendora Matthews Teresita Garcia Yessica Lara Terrance Hutcherson Yolivette Marine Terri Marshall Youshod Khar Teryl Simon Yovana Alanis Tevin Jones Zachary Kumar Teyanna Ellis Zalika Williams Teylor Smith Zieare Battle Thant Soe Zihaad Wells Theresa Montalvo Professional Services Thomas Agnew 1 Model Management, LLC Thomas Green 1-800-Got-Junk? Tia Morhauser 24 Hour Fitness Tiana Lyttle 24 Seven Staffing, Inc. Tianne Sims A-1 Classic Auto Body Tianyu Wang A-1 Fence Company Tiffanie Nguyen A-1 Steel Fence Co. Inc. Tiffaniie Santana Abaco Management Corp. Tikira Saunders Abby Walker Timothy Siford Abs Loans 2007 Limited Tonilia Ferrell Academy Locksmith, Inc. Travis Anthony Access Control Security Inc. Tremal Simmons Access One, Inc.

28 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 36 of 43

Accountemps Candace Peoples Ace Designs, Inc. Candiani Denim USA Inc. Acme Display Capgemini America, Inc. Activica, LLC Cardenas & Cardenas Abogados Acumen Solutions, Inc. Carlton Fields Jorden Burt LLP Adam Page CBH Rechtsanwalte Adobe Systems Incorporated Cbiz Benefits & Insurance Services ADR Services, Inc. Cbiz Operations Inc. Advanced Supply Chain (Logistics) Ltd. CDW Direct AJ Squared Security, Inc. Century Group International, Inc. Akerman LLP Ceridian Eft Pay Akira Ruiz Chain Store Maintenance Inc. Alexander D. Gay Chameleon Collective Consulting LLC All American Forms Mfg, Inc. Changing Lives Staffing Inc. Allen L. Russell Charlie Don’t Surf Inc. Alta Foodcraft Chelsea Andrea Grayson Alter Domus Luxembourg S.A.R.L. Chesapeake System Solutions Alumatec Pacific Products Chris L. Shimojima, LLC Amazon Made EZ Christiana Trust American Hanger & Fixture Corp. Christopher Thomas Rady American International Relocation, LLC Clark Wilson American Signcrafters Holdings, LLC Clickmail Marketing Inc. Analytics Pros, Inc. Clifford Chance US LLP Angel Evan, Inc. Clique Brands, Inc. Angelika Schubert Inc. CLM California Design Corp. Anthony DiPaolo Cloutier Remix AP Technology Clover Glass of Bluffton, Inc. Approved Fire Pumps Clover Visual Communications, LLC Arent Fox, LLP Clutch Holdings LLC Arochi, Marroquin & Linder, S.C. Coloredge, Inc. Arrowhead Group Inc. Comdata Network, Inc. Art Department LA, Inc. Commercial Cleaning Mgt. Inc. Artic Mechanical, Inc. Comm-Works LLC Ashby & Geddes Compliance Signs, Inc. Atelier Management, Inc. Concur Technologies Inc. Atoz Tax Advisor Continental Vending Inc. Audioeye, Inc. Convergeone, Inc. Avalara, Inc. Cooley LLP Avery Dennison Converted Products Corey De Guia BA2, LLC Corporation Service Company Backflow Specialist, Inc. Cortland Capital Market Services LLC Bank of America Credit2B LLC Beacon Resources, LLC Crescent Staffing, Inc. Belle City Cross Border Transactions LLC Bleckmann Belgie NV Crystal Financial LLC Blueboard Inc. Curalate Inc. BMC Group VDR LLC Cushman & Wakefield of California, Inc. Bovitz, Inc. Cusip Global Services Box, Inc. Custodio De Almeida & CIA Brand Model & Talent Agency, Inc. Cut-It-Out Inc. Branded Group, Inc. Daasity, Inc. Brigid Moore Dadeland Mall Brinks Inc. Daly City Brydges & MacKinney D’Andrea Graphic Corporation Bui Phong Daniel Marty Studio, LLC Bunzl Retail LLC Datamax Service Business 21 Publishing, LLC Datanetix Solutions Inc. BW Retail Real Estate, LLC David Lang Cad Fabulous, Inc. David M. Lewis Company, LLC California Label Products Deacons California Market Center Delaware Trust Company California Supply Inc. Dell Marketing, LP Canclini Spa Deloitte Tax LLP

29 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 37 of 43

Demandware Inc. FTI Consulting, Inc. & Subsidiaries Denisha Cameron Fuller Real Estate Law Denison Parking Galicia Abogados Designers Managements Agency, Inc. Gbh Communications, Inc. Digicert, Inc. GC Gamechangers LLC Digital River, Inc. General Underground Fire Protection, Inc. Diligent Corporation Geraldine Wong Direct TV, LLC Gerber Technology, Inc. Diversified Distribution Systems Getty Images, Inc. DLA Piper LLP Glasser & Kleppin Docusign Inc. Global Equipment Company Droisys Inc. Global Opportunities LLC Dropbox, Inc. Gloria Marcela Herrera Guzman DTA Agency, LLC Gold Standard Service Corp. DTK Sports Development () Co. Ltd. Goldman Sachs Lux Investment Funds Ducera Partners LLC Goldman Sachs Trust – Goldman Sachs Duggal Visual Solutions, Inc. Goldman Sachs Trust – Goldman Sachs High Duke Energy Carolinas LLC Good Plus Foundation, Inc. Duke Energy Florida Gpshopper LLC Duke Energy Ohio Inc. Granco Security Services LLC Duke Energy Progress, LLC Great American Group Advisory Dunbar Armored, Inc. Great-West Trust Company LLC Dundar Law Firm GS1 US Duo Security, Inc. GXS, Inc. Dynamic Resources, Inc. Harrison Hudson Dynatrace LLC Hartford Fire Insurance Company Econoco Corporation Hats For Her LLC Elite Model Management Heal Elizabeth De Leon Hilco Real Estate Eller Commercial Hireright, LLC Eluv Ltd. Hit and Run Emek Security LLC Hitchcock Enterprises Inc. Emily Connolly HRC Advisory, LP Enforce, LLC Hrdirect/Gneil Enterprise Rent a Car Huntington Hardware Co., Inc. Eplus Group Inc. Hunton & Williams LLP Erica Lippy I Have Security Estudio Benedetti I.T.S. Fire Alarm Security, LLC Etonien, LLC Ideal Data Solutions, Inc. Eugene I. Davis Ignacio Alcarza Sr. Euromonitor International Inc. iLight Films Inc. Exclusive Artists Management Impossible Entertainment Inc. Experian Marketing Solutions, Inc. Industrial Glass Products, Inc. Extole, Inc. Industrial Logics Electric Factor Systems Inc. Innovative Systems LLC Factory Mutual Insurance Company Instakey Fairway Staffing Services Inc. Integrated Office Technology Fame Accessories International Systems of America, LLC Farmstead Master Fund Ltd. Intertek India Private Limited Fauxcal Inc. Intertek Testing Services Fenton Moon Media Intertek Testing Services HK Ltd. Fenwick & West LLP Intertek Testing Services Korea Ltd. Fineline Technologies Intertek Testing Services Ltd. Fire Department, City of NY Intertek Testing Services Shenzhen Ltd. Fitness International, LLC Intertrade Systems Inc. Flexprint Intermediate, LLC Ipreo Datta Inc. Flor De Liz Leyva Ivanti, Inc. Formula Three Group, LLC J & J Fence and Construction Inc. Forter Inc. J.T. McKinney Co., Inc. FPS – Facilities Protection Systems Jamf Software, LLC Francisco Javier Fierro Jaent Jacobs Friedman Stroffe & Gerard, P.C. Jason LaFourche Frost Brown Todd LLC Jason Redwood

30 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 38 of 43

JBC Style Manukyan Enterprises Inc. JDA Software, Inc. Mardi Gras Import Jennifer Wei Markit Valuation Services Limited Jerry J. White III Marquiss Aaron Ricketts Jessica Ricks Martin Shepherd Solicitors LLP Jessica Ruiz Matthew D. Hendricks Jive Software Medallia Inc. Joan Hansen & Company, Inc. Medius Software, Inc. Jobtarget LLC Megalexis Communications Inc. Johansson & Langlois Ltda. Meltzer Lippe Goldstein & Breitstone John Fitch Melvin Roos Co. John Harb Sewing Machine Memorial City Mall, L.P. John Huntely, Inc. Mendez Law Office Pllc, Client Trust John Mini Distinctive Landscapes Menehune Water Company, Inc. Johnson Controls Security Solutions LLC Mercer Jun He Law Offices Metro One Loss Prevention Kara Looney Metro Tech Service Corp. Keirin Brown Michael Rose Kekst Cnc Michele Marie Public Relations LLC Ken Tisuthiwongse Microsoft Azure Kenyon Co. Group Inc. Microsoft Corporation Kforce Inc. Mid-West Wholesale Lighting Kiju Lee Military Sales & Service Co. Kim & Chang Miranda Asia (Malaysia) Sdn Bhd Kimberly Anne Salzar Mirandah Law LLP Klehr Harrison Harvey Branzburg LLP Missy Barclay Klughaus Gallery, LLC Mitchell Silberberg & Knupp LLP Koldkist Bottled Water MNP LLP KPMG, LLP Mobile Mini, LLC-NV Kreller Solutions Inc. Model Two Management, LLC Krishna K. Tummala Moelis & Company Group LP Krystal Faircloth Monetate, Inc. Kung Fu Data Limited Monish Laxpati, M.C., Inc. Kurzon Kohen LLP Monotype Imaging Inc. KWR Karasek Wietrzyk Rechtsanwalte Gmbh Monster Vision LLC Kyle Onyio Monster XP Kyong Sun Yu Mood Media North American Holdings Corp. Label Data Moody’s Investor Service, Inc. Landel Facilities services, Inc. Morgan, Lewis & Bockius LLP Lars Nord Studio Inc. Morrison Cohen LLP Lee County Sheriff’s Office Moss Adams LLP Legalpeople LLC Mu Raml Ltd. Legenderryberry Productions Muse Management, Inc. Liberty Lifestyle Fairs, LLC Myungjin Park Lindsay George Nacm Northwest Service Co. Linell Graphics, LLC Nagios Enterprises, LLC Lisa Gavales National Glazing Solutions, LLC Liz Mandracchia National Retail Workshops, Inc. Local Store Identity Nationwide Developers, Inc. Loomis Nationwide Security & building Louis A. Saba Natureba Juice Bar Love Catering Inc. NB 530 Offshore Fund Ltd. Lucernex Inc. Nearly Natural Lucy’s Express Tailoring, Inc. Nectar Online Media, Inc. Luis M. Ramirez Nelson Mullins Riley & Scarborough LLP Luther Rechtsanwaltsgesellschaft Mbh Nesctc Security Lyondellbasell Master Trust Netwrix Corporation Lyons Consulting Group, LLC New Generation Computing, Inc. Lyons, Benenson & Company Inc. Newbury Taleo Group, Inc. Majik Cleaning Service, Inc. Next Management, LLC Makersights Inc. Nichole Servin Manhattan Assoc. Inc. Niconat Manufacturing Corp. Manning Law Apc North American Video Corp.

31 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 39 of 43

Nous Model Management Roderick V. Hannah, Esq., P.A. Nuroder Inc. Ropes & Gray LLP OC Offshore Fund Ltd. Rose Displays, Ltd. Office Depot, Inc. RR Donnelley & Sons Company Office Team Ryan Robert Miller LLC Omega Business Products S. Smith Textiles Consulting Inc. Onbrand24 Inc. Saba & Co. Onelogin Inc. Salesforce.com, Inc. OO&Co, LLC San Gabriel Valley Training Center Opsec Security Ltd. Santa Monica Express, Inc. Optiv Security Inc. Sarah Gless Oracle America Inc. Scratch Events, LLC Orkin Pest Control Sean Michael Bogart Orora Visual LLC Seattle Search Group OS 4 Labor, LLC Secure Talent Inc. Pachulski Stang Ziehl & Jones LLP Segar LLC Pacific Barcode, Inc. Select Systems Technology, Inc. Packet Fusion, Inc. Sergio Parra Mares Paloma Model and Talent Shewak & Lajwanti International, Inc. Paradis Ice Cream Shoppertrak RCT Corporation Particle Inc. Short Circuit Electronics, Inc. Patentanwaelte Freischem Sidely Austin LLP Patron Pallet, LLC Siemens Industry, Inc. Paul Hastings LLC Sierra Income Corporation Payscale, Inc. Simplex Grinnell Paytech Inc. Simpson Grierson Peak Models & Talent Sirinia Protection Systems Corp. Pedro Hugo Rodolfo Mersan Galli Sirius Computer Solutions Inc. Pepperjam LLC Skyriver Communications, Inc. Perfect Fit Models, LLC Smarterremarketer, Inc. Peter Cassar Smashbox Studios LLC Phtogenics Media, LLC Snell & Wilmer LLP Pilgrim Fence Co. Scoal Office Technologies, Inc. Pixel Flex LLC Sonia Pineda Zarate Ploum Advocaten En Notarissen Soothe Inc. Pontolillo, Inc. Soul LLC d/b/a Soul Artist Management Popular Pays, Inc. Sports Unlimited Talent Agency, Inc. Positive Printing Services SPS Commerce, Inc. Prime Clerk LLC Square Design Inc. Privilege Auto Body St. Moritz Security Services Prodco Analytics Inc. Staples Business Advantage Protection 1 Alarm Monitoring, Inc. Star Communications, Inc. Province, Inc. State of Maryland Dept. of Assessment & Tax PT Intertek Utama Services Stephen Perrella Purpose Driven Personnel, Inc. Stout Risius Ross, Inc. Qualys, Inc. Sullivan Commercial Painting R&S Overhead Doors of Inland Empire, Inc. Sunbelt Rentals, Inc. Radius Point Sungard Availability Services, LP Raines Feldman LLP Surface Print Source Randstad Professionals Swing Media Raymond Jones Swisslog Logistics Inc. Readyrefresh By Nestle Synergy Intelligence Holdings, LLC Receivables Management Services Tableau Software, Inc. Recon Management Group, LLC Tack Artist Group, LLC Reed Smith LLP Talx UC Express Reliant Talx UCM Services, Inc. Remco Maintenance LLC Taskus Inc. RGIS Inventory Specialists Tealium, Inc. Riba Retail Inc. Terminix International, Inc. Rigor The Adart Company Robert Half International The ALS Group Roberta Galli The Bleu Kitchen LLC Rochester Armored Car Co. Inc. The Bosco Booth, LLC

32 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 40 of 43

The Chohan Consulting Group Whitney Project Solutions LLC The Leal Law Firm, P.A. Wichita Water Conditioning, Inc. The Lions Model Management, LLC Wilhelmina International Ltd. The NPD Group Inc. Williams Service Corporation The Regents of the University of Willis of New York The Smile at Milk Studio Wilmington Trust, National Association Thirumurugan Ganesan Wilshire Law Firm Thomas Klein CPA Pllc Windes & McClaughry Accountancy Corp. Thomson Compumark WME Img. Holdings, LLC Ti III TRLG Holdings LLC Wolcott Architecture Interiors Timothy Black Wolfsdorf Rosenthal LLP Tinton Falls Fire Wonderland Concepts, Inc. Top Talent Search Wyman Chang Toshiba America Info Sys. Inc. Wynright Corporation Totalfunds By Hasler Yahoo! Inc. Towers Watson Delaware, Inc. Yogasm, LLC Trackif, Inc. dba Myalerts.com Yottaa, Inc. Trade Show Technologies, Inc. Young Conaway Stargatt & Taylor LLP Transperfect Transunion Risk & Alternative Zendesk Inc. TREC Rental Corp. Zephyr Electric & Fire Systems, Inc. Triangle Sign & Service, LLC Zigi USA, LLC Trintech Inc. Zizi Zarkadas Inc. Trouble BVBA Zmags Corp. True Fit Corporation Zscaler, Inc. Trustwave Holdings Inc. Zurich North America Tulalip Tribes/Tld. Turnto Networks, Inc. U.S. Trustee’s Office – Region 3 - Trial Attorneys Twisted Pair Inc. Andrew R. Vara, Esquire (U.S. Trustee) U.S. Resourse Recycling, Inc. T. Patrick Tinker, Esquire (Asst. U.S. Trustee) UCLA Extension Benjamin Hackman, Esquire UF Pallets, Inc. David L. Buchbinder, Esquire Ufficio Di Esecuzione Hannah M. McCollum, Esquire Uline, Inc. Jane Leamy, Esquire Unipack Trading Inc. Juliet Sarkessian, Esquire United States Postal Services Linda Casey, Esquire Universal Music Group, Inc. Linda Richenderfer, Esquire Urban Display Fabri-Kators Inc. Richard A. Schepacarter, Esquire USA Marketing, LLC Timothy J. Fox, Jr., Esquire USGN, Inc. USW Holding Company, LLC U.S. Bankruptcy Court Judges for the District of Utah Global Transportation Delaware Utopia The Agency, Inc. Chief Judge Christopher S. Sontchi Vaco Los Angeles, LLC Judge Brendan L. Shannon Verbatim Solutions LLC Judge John T. Dorsey Verifone, Inc. Judge Kevin Gross Victor Lin Judge Karen B. Owens Vision Models Judge Laurie Selber Silverstein Vision Nation, LLC Judge Mary Walrath Visual Citi Inc. Judge Ashley Chan Vortex Industries, Inc. Wachtelle, Lipton, Rosen & Katz U.S. District Court Judges for the District of Delaware Wageworks Inc. Chief Judge Leonard P. Stark Walder Wyss Attorneys at Law Judge Colm F. Connolly Wallace-Kuhl & Associates Judge Maryellen Noreika Wan Hui Da Judge Richard G. Andrews Welcome Management LLC Judge Joseph J. Longobardi Western Area Security Service Chief Magistrate Judge Mary Pat Thynge Western Exterminator Company Magistrate Judge Christopher J. Burke Westrock Company Master Retirement Trust Magistrate Judge Jennifer L. Hall WGSN Magistrate Judge Sherry R. Fallon Where 2 Get It, Inc. White & Case LLP (USA) U.S. Court of Appeals Judges for the Third Circuit White & Case, LLP Chief Judge D. Brooks Smith

33 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 41 of 43

Judge Theodore A. McKee Judge Thomas L. Ambro Judge Michael A. Chagares Judge Kent A. Jordan Judge Thomas M. Hardiman Judge Joseph A. Greenaway, Jr. Judge Patty Shwartz Judge Cheryl Ann Krause Judge L. Felipe Restrepo Judge Stephanos Bibas Judge David J. Porter Judge Paul B. Matey Judge Peter J. Phipps Judge Walter K. Stapleton Judge Morton I. Greenberg Judge Anthony J. Scirica Judge Robert E. Cowen Judge Richard L. Nygaard Judge Jane R. Roth Judge Marjorie O. Rendell Judge Julio M. Fuentes Judge D. Michael Fisher

34 60946/0001-20335264v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 42 of 43

SCHEDULE 2

Party Name Relationship to Relationship to Cole Schotz Debtors

Rocky Mountain Power Utility Certain affiliates are clients in matters unrelated to these chapter 11 proceedings

Moody’s Investor Services Professional services Certain affiliates are clients in matters unrelated to these chapter 11 proceedings

C.H. Robinson International, Inc. Shipper Former client in matters unrelated to these chapter 11 proceedings

A/R Retail, LLC Utility Current client in matters unrelated to these chapter 11 proceedings

Performance Team, LLC Shipper Former client in matters unrelated to these chapter 11 proceedings

MCI Utility Certain affiliates are clients in matters unrelated to these chapter 11 proceedings

Royal Waste Services Utility Current client in matters unrelated to these chapter 11 proceedings

24 Hour Fitness USA Professional Services Current client in matters unrelated to these chapter 11 proceedings

Wells Fargo Bank NA Bank Certain affiliates are clients in matters unrelated to these chapter 11 proceedings

Deloitte & Touche LLP Professional Services Certain affiliates are clients in matters unrelated to these chapter 11 proceedings

FTI Professional services Current client in matters unrelated to these chapter 11 proceedings

Deloitte & Touche Products Other Vendor Certain affiliates are clients in matters Company LLC unrelated to these chapter 11 proceedings

Hilco Real Estate Professional Services Certain affiliates are former clients in matters unrelated to these chapter 11 proceedings

JDA Software Vendor Former client in matters unrelated to these chapter 11 proceedings

Deloitte Tax LLP Professional Services Certain affiliates are clients in matters unrelated to these chapter 11 proceedings

60946/0001-20405119v1 Case 20-10941-CSS Doc 215-3 Filed 05/11/20 Page 43 of 43

Party Name Relationship to Relationship to Cole Schotz Debtors

Zurich North America Insurance Certain affiliates are clients in matters unrelated to these chapter 11 proceedings

Westfield Property Management Independent Contractors Certain affiliates are clients in matters LLC unrelated to these chapter 11 proceedings

Avison Young Landlord Current client in matters unrelated to these chapter 11 proceedings

Urban Edge Properties Landlord Current client in matters unrelated to these chapter 11 proceedings

CFL Distribution Inc. Vendor Current client in matters unrelated to these chapter 11 proceedings

Retail Consulting Services, Inc. Professional Former client in matters unrelated to these d/b/a RCS Real Estate Advisors chapter 11 proceedings

As part of its diverse practice, Cole Schotz appears in numerous cases, proceedings and transactions involving many different professionals, including other attorneys, accountants, financial consultants and investment bankers, some of whom are or represent potential parties-in-interest in the Chapter 11 Cases. Cole Schotz does not, and will not, represent any such professional in the Chapter 11 Cases.

2 60946/0001-20405119v1 Case 20-10941-CSS Doc 215-4 Filed 05/11/20 Page 1 of 5

EXHIBIT C

McAdam Declaration

60946/0001-20261392v3 Case 20-10941-CSS Doc 215-4 Filed 05/11/20 Page 2 of 5

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

TRUE RELIGION APPAREL, INC., et al., Case No. 20-10941 (CSS)

Debtors.1 (Jointly Administered)

DECLARATION OF SCOTT C. MCADAM IN SUPPORT OF DEBTORS’ APPLICATION FOR ENTRY OF AN ORDER AUTHORIZING THE RETENTION AND EMPLOYMENT OF COLE SCHOTZ P.C. AS COUNSEL FOR THE DEBTORS NUNC PRO TUNC TO THE PETITION DATE

I, Scott C. McAdam, declare under penalty of perjury as follows:

1. I am the General Counsel and Vice President of Human Resources of True

Religion Apparel Inc. and certain of its affiliates, the debtors and debtors in possession in the above-captioned cases (collectively, the “Debtors”) in the above-captioned chapter 11 cases (the

“Chapter 11 Cases”). Accordingly, I am in all respects competent to make this declaration in support of the application (the “Application”) of the Debtors to retain Cole Schotz P.C. (“Cole

Schotz”) as counsel pursuant to sections 327(a), 329 and 1107 of title 11 of the United States

Code, 11 U.S.C. §§ 101 et seq. (the “Bankruptcy Code”), Rules 2014 and 2016 of the Federal

Rules of Bankruptcy Procedure (the “Bankruptcy Rules”) and Rules 2014-1 and 2016-1 of the

Local Rules of Bankruptcy Practice and Procedure of the United States Bankruptcy Court for the

District of Delaware (the “Local Rules”). Except as otherwise noted, I have personal knowledge as to all the information set forth below.

1 The Debtors and the last four digits of their respective taxpayer identification numbers are: TRLG Intermediate Holdings, LLC (3150); True Religion Apparel, Inc. (2633); Guru Denim, LLC (1785); True Religion Sales, LLC (3441); and TRLGGC Services, LLC (8453). The Debtors’ headquarters is located at 1888 Rosecrans Avenue, Manhattan Beach, CA 90266.

60946/0001-20261392v3 Case 20-10941-CSS Doc 215-4 Filed 05/11/20 Page 3 of 5

2. This declaration is provided pursuant to Paragraph D.2 of the Guidelines for

Reviewing Applications for Compensation and Reimbursement of Expenses Filed under 11

U.S.C. § 330 by Attorneys in Larger Chapter 11 Cases Effective as of November 1, 2013 (the

“Revised UST Guidelines”). I am informed by counsel that the Revised UST Guidelines suggest that any application for employment of an attorney under 11 U.S.C. §§ 327 or 1103(a) be accompanied by a verified statement from the client that addresses the following:

(a) The identity and position of the person making the verification. The person ordinarily should be the general counsel of the debtor or another officer responsible for supervising outside counsel and monitoring and controlling legal costs.

(b) The steps taken by the client to ensure that the applicant’s billing rates and material terms for the engagement are comparable to the applicant's billing rates and terms for other non-bankruptcy engagements and to the billing rates and terms of other comparably skilled professionals.

(c) The number of firms the client interviewed.

(d) If the billing rates are not comparable to the applicant's billing rates for other non-bankruptcy engagements and to the billing rates of other comparably skilled professionals, the circumstances warranting the retention of that firm.

(e) The procedures the client has established to supervise the applicant's fees and expenses and to manage costs. If the procedure for the budgeting, review and approval of fees and expenses differ from those the client regularly employs in non-bankruptcy cases to supervise outside general counsel, explain how and why. In addition, describe any efforts to negotiate rates including rates for routine matters, or in the alternative to delegate such matters to less expensive counsel.

3. On April 13, 2020 (the “Petition Date”), each Debtor commenced a case by filing a petition for relief under chapter 11 of the Bankruptcy Code. The Debtors are operating their

2 60946/0001-20261392v3 Case 20-10941-CSS Doc 215-4 Filed 05/11/20 Page 4 of 5

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

Code.

4. I was directly involved in the Debtors’ decision to retain Cole Schotz as counsel.2

The Debtors considered Cole Schotz and 3 other law firms prior to selecting Cole Schotz as counsel. The Debtors selected Cole Schotz because of the Firm's extensive knowledge, expertise, and experience in the field of debtors’ and creditors’ rights and business reorganizations under chapter 11 of the Bankruptcy Code. Cole Schotz’s knowledge, expertise, and experience practicing before the Court will enable the Firm to work in an efficient and cost- effective manner on behalf of the Debtors’ estates. Additionally, in preparing for these Chapter

11 Cases, Cole Schotz has become familiar with the Debtors’ businesses and affairs and many of the potential legal issues that might arise in the context of these cases, and since its engagement has advised the Debtors on local rules, practices, and procedures with respect to various restructuring issues. Therefore, the Debtors believe that Cole Schotz is uniquely qualified to represent them in these cases.

5. The Debtors have reviewed Cole Schotz’s rates for the services set forth in the

Application. I understand that those rates are consistent with (i) Cole Schotz’s comparable engagements and the billing rates and terms of other comparably skilled firms for providing similar services, and (ii) Cole Schotz’s billing rates for other non-bankruptcy engagements. The

Debtors believe these rates are reasonable.

6. Cole Schotz has informed the Debtors that the Firm’s hourly rates may be adjusted periodically in accordance with the Firm’s established billing practices and procedures

2 Capitalized terms used but not otherwise defined herein shall have the meanings ascribed to those terms in the Application.

3 60946/0001-20261392v3 Case 20-10941-CSS Doc 215-4 Filed 05/11/20 Page 5 of 5

and that it will work closely with the other professionals in the Chapter 11 Cases to provide efficient and non-duplicative services.

7. I understand that Cole Schotz is preparing a budget and staffing plan and will be presenting it to the Debtors for approval. The Debtors will regularly monitor and review Cole

Schotz’s fees and expenses throughout this engagement.

8. By virtue of the foregoing, and for the reasons set forth in the Application and the

Declaration of Justin Alberto in support thereof, the Debtors believe that Cole Schotz is well qualified to represent the Debtors in the Chapter 11 Cases as counsel and seeks entry of an Order in the form attached to the Application authorizing the Debtors to retain Cole Schotz nunc pro tunc to April 13, 2020, in accordance with the terms set forth in the Application.

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

Dated: May 11, 2020

True Religion Apparel, Inc., et al., Debtors and Debtors in Possession

/s/ Scott C. McAdam Scott C. McAdam General Counsel

4 60946/0001-20261392v3