CM/ECF - Live Database - flsd Page 1 of 6
Motions 9:03 -cv -80612 -KAM Securities Exchange v. Lauer, et al CASE CLOSED on 09/22/2009
U.S. District Court
Southern District of Florida
Notice of Electronic Filing
The following transaction was entered by Bane, David on 8/10/2012 at 11:07 AM EDT and filed on 8/10/2012 Case Name: Securities Exchange v. Lauer, et al Case Number: 9:03 -cv -80612 -KAM Filer: Soneet R. Kapila WARNING: CASE CLOSED on 09/22/2009 Document Number: 2633
Docket Text: MOTION for Attorney Fees Thirteenth Interim Application For Allowance And Payment of Compensation And Reimbursement Of Expenses Incurred To Testifying Expert For Receiver For The Period September 1, 2011 Through April 30, 2012 by Soneet R. Kapila. Responses due by 8/27/2012 (Attachments: # (1) Exhibit A, # (2) Exhibit B, # (3) Exhibit C)(Bane, David)
9:03-cv-80612-KAM Notice has been electronically mailed to:
Adam Jay Hodkin [email protected], [email protected]
Adam M. Moskowitz [email protected], [email protected], [email protected]
Adrian J. Villaraos [email protected]
Andrew Kamensky [email protected]
Andrew David Zaron [email protected], [email protected], [email protected]
Andrew L. Jiranek [email protected]
Camilo A Mejia [email protected], [email protected]
Carmen Contreras-Martinez [email protected], [email protected], [email protected], [email protected]
Christopher E. Martin [email protected], [email protected]
Courtney Anne Caprio [email protected], [email protected]
Craig Vincent Rasile craig [email protected], [email protected],
https://ecf.flsd.uscourts.gov/cgi-bin/Dispatch.pl?105681886852954 8/10/2012 CM/ECF - Live Database - flsd Page 2 of 6
Curtis Bradley Miner [email protected], [email protected], [email protected]
Daniel Scott Mandel [email protected], [email protected]
David Charles Cimo [email protected], [email protected], [email protected]
David Eugene Bane [email protected], [email protected], [email protected], [email protected], [email protected], [email protected], [email protected]
David Philip Milian [email protected], [email protected], [email protected], [email protected]
Dyanne Elyce Feinberg [email protected], [email protected]
Eduardo S. Lombard [email protected]
Frank Paul Terzo [email protected], [email protected], [email protected]
Harley Shepard Tropin [email protected], [email protected]
James Jay Thornton [email protected], [email protected], [email protected]
Jane Serene Raskin [email protected], [email protected]
Jeffrey Paul Bast [email protected], [email protected], [email protected]
Juan Carlos Enjamio [email protected], [email protected]
Katie Lane Chaverri [email protected]
Kenneth Bruce Robinson [email protected], [email protected]
Kevin Andrew Reck [email protected]
Kevin Michael Eckhardt [email protected], [email protected], [email protected]
Laura E. Ward [email protected], [email protected], [email protected], [email protected]
Leslie Gern Cloyd [email protected]
Lewis Nathan Brown [email protected]
Mark A. Salzberg [email protected]
Mark Francis Raymond [email protected]
https://ecf.flsd.uscourts.gov/cgi-bin/Dispatch.pl?105681886852954 8/10/2012 CM/ECF - Live Database - flsd Page 3 of 6
Mary Apostolakos Hervey [email protected]
Meghan M. Hart [email protected]
Neal Russell Sonnett [email protected], [email protected], [email protected]
Neale J. Poller [email protected], [email protected]
Norman Allen Moscowitz [email protected], [email protected], [email protected]
Patricia Ann Redmond [email protected], [email protected], mmesones- [email protected], [email protected], [email protected]
Robert B. Lovett [email protected]
Robert Francis Reynolds [email protected], [email protected]
Robert Gerald Fracasso , Jr [email protected]
Robin J. Rubens [email protected], [email protected]
Ronald Bennett Ravikoff [email protected]
Ronald George Neiwirth [email protected]
Scott M. Berman [email protected]
Terence Michael Mullen [email protected], [email protected]
Thomas Louis Abrams [email protected], [email protected]
Trisha Sindler [email protected]
9:03-cv-80612-KAM Notice has not been delivered electronically to those listed below and will be provided by other means. For further assistance, please contact our Help Desk at 1-888-318-2260.:
Avison Company SA 11 rue de General-Dufour CH-1204 Geneva, Switzerland,
Berkowitz Dick Pollack & Brant Sixth Floor 200 South Biscayne Boulevard Miami, FL 33131
Mirabaud Canada Inc. Philip Nickels, Director 1501 mcGill College Avenue
https://ecf.flsd.uscourts.gov/cgi-bin/Dispatch.pl?105681886852954 8/10/2012 CM/ECF - Live Database - flsd Page 4 of 6
Suite 2220 Montreal Quebec H3A 3M8,
NorgesInvestor Long Short AS PO Box 1863 Vika N-0124 OSLO Norway,
NorgesInvestor Value AS PO Box 1863 Vika N-0124 OSLO Norway,
Okabena Marketable Alternatives Fund LLC Fredrikson & Byron PA 200 S 6th Street Suite 4000 Minneapolis, MN 55402-1425
Okabena Partnership J Fredrikson & Byron PA 200 S 6th Street Suite 4000 Minneapolis, MN 55402-1425
Pictet & Cie Banquiers Bd Georges-Favon 29 Case postale 5130 1211 Geneve 11 Suisse,
Anne E. Beaumont Friedman Kaplan Seiler & Adelman LLP 1633 Broadway New York, NY 10019 -6708
David Blaylock Glankler Brown, PLLC 1700 One Commerce Square Memphis, TN 38103
David L. Snyder Neuberger Quinn Gielen Rubin & Gibber 1 South Street 27th Floor Baltimore, MD 21202-3282
Donald Alan Workman Foley & Lardner 3000 K Street NW Suite 500 Washington, DC 20007-5109
Imre Weinberger
https://ecf.flsd.uscourts.gov/cgi-bin/Dispatch.pl?105681886852954 8/10/2012 CM/ECF - Live Database - flsd Page 5 of 6
Wasserman Stotland Bratt Grossbaum 1155 Rene Levensque West Suite 2010 Montreal Quebec H3B2J8,
Jeffrey Greilsheimer Hughes Hubbard & Reed 1 Battery Park Plaza New York, NY 10004 -1482
John P. Marangos 127 Coconut Palm Road Boca Raton, Fl 33432
John W. Bendall, Jr 130 East 75 Street New York, NY 10021
Johnathan B. Alter Bingham McCutchen One State Street Hartford, CT 06103
Jonathan M. Borg Pitney Hardin Kipp & Szuch LLP 7 Times Square New York, NY 10036 -7311
Leonard H. Hecht 1270 Avenue of the Americas New York, NY 10020
Lynda J. Grant Labaton Sucharow & Rudoff LLP 140 Broadway 23rd Floor New York, NY 10005 -1108
Michael Lauer 101 West End Avenue Apt. 8P New York, NY 10023
Nancy Jane Van Sant Sacher Zelman Van Sant Paul Beiley et al 1401 Brickell Avenue Suite 700 Miami, FL 33131
Steven E. Mackey United States Treasury
https://ecf.flsd.uscourts.gov/cgi-bin/Dispatch.pl?105681886852954 8/10/2012 CM/ECF - Live Database - flsd Page 6 of 6
One Century Plaza 265 Church Street New Haven, CT 06510
Timothy W. Walsh DLA Piper Rudnick Gray Cary US LLP 1251 Avenue of the Americas New York, NY 10020 -1104
The following document(s) are associated with this transaction:
Document description: Main Document Original filename: n/a Electronic document Stamp: [STAMP dcecfStamp_ID=1105629215 [Date=8/1 0/2012] [FileNumber=10383451- 0] [16ac839f33b95100c97449acf42f86928195f73b86bae6da3b79675f60a0554175 989476db85db8c1d875e42e314027feade7408d2aced86119c6a8f61a5ce41]] Document description: Exhibit A Original filename: n/a Electronic document Stamp: [STAMP dcecfStamp_ID=1105629215 [Date=8/10/2012] [FileNumber=10383451- 1] [4f2f9961e053d9dfefcf35a280bd0deae6482c49ded2461daab0eb0e00c69b9856 e15a7cdb3d9919564f774cce7d8605b452af544bd471aae3b9142a0d565546]] Document description: Exhibit B Original filename: n/a Electronic document Stamp: [STAMP dcecfStamp_ID=1105629215 [Date=8/10/2012] [FileNumber=10383451- 2] [882148c0c6eb7dd7b33ba35c24602489de9003d9ad2f418dccd99cbb07dfe35a15 a0009bde9158bb85e815ad303697d3812fa43f8c6766a66d89b7e3e22af831]] Document description: Exhibit C Original filename: n/a Electronic document Stamp: [STAMP dcecfStamp_ID=1105629215 [Date=8/10/2012] [FileNumber=10383451- 3] [4c96420e854d6655a1e0bf16242cb3873baa210e6880731ce4353706da36d4d44b 0c993b738b47112efbfb0ba1a19ca1460756244c118a20847f1ad7f38743eb]]
https://ecf.flsd.uscourts.gov/cgi-bin/Dispatch.pl?105681886852954 8/10/2012 UNITED STATES BIS"FR4CT COURT SOUTHERN DISTRICT OF FLORIDA FORT LAUDERDALE DIVISION
SECURITIES AND EXCHANGE COMMISSION
Plaintiff, v.
MICHAEL LAUER, LANCER MANAGEMENT GROUP, LLC, and LANCER MANAGEMENT GROUP II, LLC,
Defendants,
And Case No. 03-80612 CIV-MARRA
LANCER OFFSHORE, INC., LANCER PARTNERS, LP, OMNIFUND, L TO., LSPV, INC., and LSPV, LLC,
Relief Defendants.
13th INTERIM APPLICATION FOR ALLOWANCE AND PAYMENT OF COMPENSATION AND REIMBURSEMENT OF EXPENSES INCURRED TO TESTIFYING EXPERT FOR RECEIVER FOR THE PERIOD SEPTEMBER 1, 2011 THROUGH APRIL 30, 20121
If no party Iiles and serves an objection to this Notice on or before ten days from the date of service indicated on the Certificate of Service attached hereto, the Receiver shall be automatically empowered to perform the intended action without further order from this Court.
Soneet R. Kapi!a and Kapila & Company (the "Applicant" or «Kapi!a"), the
Testifying Expert for Marty Steinberg, Receiver (the "Receiver") of Lancer
Management Group, LLC ("LMG"), Lancer Management Group II, LLC ("LMG II"),
1 1 The 13 h interim application also includes time for the period December 7, 2009 through June 30, 2010 which was inadvertently not included in previous fee applications.
1 Laneer Off~hore, tnc. ("Offshore"}, Omnifuoo, Ud. f'Omntftmd"}, LSPV, }ne., lSPV,
LLC, Alpha Omega Group, Inc., G.H. Associates, LLC and CLR Associates, LLC
(collectively the "Receivership Entities") applies for Interim AHowance and Payment of
Compensation and Reimbursement of Expenses incurred in this proceeding, and states as follows:
SUMMARY OF SERVICES RENDERED
The Applicant continues to assist the Receiver, as requested, in various aspects of the case including:
Affidavits
The Applicant has prepared numerous Affidavits in Support of the Receiver's
Motions for Default Final Judgment in connection with related ancillary actions, all of which required the review and confirmation of the documents supporting the fraudulent transfers.
Greyhawke Adversary
The Partners Trustee requested that Applicant allocate to the Receivership a portion of its time and expenses related to the matter styled Lancer Partners, L.P.
("Partners"), Plaintiff v. Greyhawke Capital Advisors, LLC, Defendant, Adv. Case No.
06-01447-JKO (the "Greyhawke Adversary") as the Applicant's efforts provide benefits mutually to both Partners Trust and the Receivership. The Applicant's efforts in connection with this adversary are set forth below.
Special Counsel requested that the Applicant provide expert testimony as it relates to the Report of Expert dated September 18, 2006 in the matter styled Lancer
2 Paftflers, LP. {"Partners"}, Plaintiff v. GrByhawka C-apita~ Advisors, LLC, Defendant,
Adv. Case No. 06-01447-JKO (the "Greyhawke Adversary Report"). On February 19,
2010, the Applicant provided expert testimony regarding the Greyhawke Adversary
Report.
Subsequent to testifying, the Applicant continued to expend time and resources in connection with this adversary in order to provide documents that were responsive to opposing counsel's filed responses and inquiries.
EVALUATION OF SERVICES RENDERED & EXPENSES INCURRED
The Applicant seeks authorization for compensation for time expended from
September 1, 2011 through April 30, 20122 in rendering the necessary and beneficial services to the estate.
The engagement required expeditious action and results in a limited timeframe.
In order to complete the necessary tasks in a timely manner, the Applicant utilized numerous professionals with varying levels of experience.
Annexed hereto are the following:
• Exhibit A - Composite summary of total time expended from September
3 1, 2011 through April 30, 2012 , by Kapila & Company, the hourly billing
rates of the accountant involved, the number of hours billed and the
dollar value of services rendered, and the year that each accountant was
licensed to practice.
• Exhibit B - Summary of Requested Reimbursement of Expenses
2 Ibid. 3 Ibid.
3 • Exhibit C
o Schedule 1 - Detailed time attributed to Greyhawke adversary for
the period June 2010, not included in previous fee applications.
o Schedule 2- Detailed time attributed to Greyhawke adversary for
the period December 2009 through April 2010, not included in
previous fee applications
o Schedule 3 - Detailed time for Lancer Offshore Receivership and
Omni Fund for the period September 2011 through April 2012
A certain amount of inter and intra office conferences are not only unavoidable, but are desirable and, therefore, reimbursable.
The foregoing has described the nature and extent of the professional services the Applicant rendered and seeks compensation by this application. A mere reading of such summary cannot completely reflect the full range of service the Applicant has rendered and the complexity of the issues and the pressures of time and performance which were placed on the Applicant in connection with the case.
No understanding exists among the Applicant or any other person for a sharing of the compensation to be awarded herein.
TIMEx NATURE AND EXTENT OF SERVICES, RESULTS OBTAINED AND RELATED FACTORS
The foregoing summary description together with the time records attached hereto detail the time, nature and extent of the professional services rendered by the
Applicant during the period covered by this application. The Applicant believes that
4 the time spent is justified by the results that have been achieved thus far. The
Applicant has effectively and productively played a significant role during the course
of these proceedings.
THE SKILL REQUISITE TO PERFORM THE SERVICES PROPERLY
The Applicant has demonstrated a high degree of skill in matters requiring expert testimony, fiduciary receivership matters and forensic accounting investigations in conjunction with performing its services in these proceedings.
PRECLUSION OF OTHER EMPLOYMENT BY THE APPLICANT DUE TO THE ACCEPTANCE OF THE CASE
Although the Applicant was not explicitly precluded as a result of this case from accepting other matters, matters in this case were treated by the Applicant as a high priority in an expeditious and professional manner. Also, various matters in this case required the Applicant to devote considerable time to this case, an to the preclusion of expending time on other active matters. Had Applicant not accepted this matter, it would have devoted it's time to other matters for which it would have been compensated by clients on a current monthly basis.
THE CUSTOMARY FEE
The Applicant rendered services at its customary hourly rate more fully set
forth on the attached exhibits, and such customary hourly rate is competitive
within the community.
5 WHETHER THE FEE IS FIXED OR CONTINGENT
fhe Appiicant's fee is contingent on approva1 by the Court. In addttton, the
Applicant has received no compensation for its services and unreimbursed out-of- pocket costs for the period of this Application. These factors should be taken into consideration by the Court and the compensation should reflect the assumption of the risk of non-payment and delay in payment borne by Applicant to date and into the future.
TIME LIMITATION IMPOSED BY THE CLIENT OR OTHER CIRCUMSTANCES
This case has imposed serious time limitations on the Applicant due to the necessity for rapid resolutions of many issues.
THE EXPERIENCE, REPUTATION AND ABILITY OF THE APPLICANT
The Applicant is highly regarded in the community and enjoys a fine reputation. Kapila has been providing expert testimony services for several years.
The Applicant has served as a Federal Bankruptcy Trustee, Bankruptcy
Examiner, SEC Corporate Monitor, Accountant to SEC Receivers, and as Claims
Administrator/Disbursing Agent in numerous Federal and State Court matters.
THE "UNDESIRABILITY'' OF THE CASE
The Applicant's engagement has not been "undesirable" and the Applicant has been privileged to appear before the Court in this proceeding.
6 NATURE AND LENGTH OF PROFESSIONAL RELATIONSHIP WITH THE CLIENT
The Applicant has rendered assistance and consultation to the interested
parties during these proceedings in an efficient and cost-effective manner, as
reflected in the amount of compensation sought by the Applicant.
The Applicant does not hold or represent any interest materially adverse to
the interests of the estate or any class of creditors or equity security holders on
the matters in which the Applicant is engaged.
The Applicant has no prior relationship with Offshore or their respective
principals prior to this case.
AWARDS IN SIMILAR CASES
The Applicant believes that the compensation sought herein is consistent
and similar to other awards in proceedings of this nature.
SOURCE OF PAYMENT FOR AMOUNTS SOUGHT HEREUNDER
The Applicant requests that the amounts for which payment is authorized
hereunder be paid from funds presently held by Offshore.
WHEREFORE, Applicant respectfully requests that this Court enter an order
(a) authorizing interim compensation to Kapila & Company of $58,704.40, and authorizing immediate payment to Kapila & Company of $58,704.40; (b) allowing
interim reimbursement of expenses to Kapila & Company of $2,577.91 and authorizing immediate payment of that amount and (c) granting the Applicant such other and further relief as is just, all without prejudice to the right of the Applicant to apply for payment of the remaining portions of the fees awarded as well as additional compensation for services and expenses yet to be performed or incurred.
7 DATED this rr~. day of Augusl, 2012.
VERIFICATION
STATE OF FLORIDA ) ) ss COUNTY OF BROWARD )
The signatory below being duly sworn deposes and states that the factual statements contained in this Application and the attached Exhibits are true and correct to the best of the signatory's knowledge, information and belief.
Soneet R. Kapila 1000 South Federal Highway, #200 Fort Lauderdale, FL 33316 Phone: (954) 761-1011
By~~ Soneet R. Ka -
8 CERTIFICATE OF SERVICE
HEREBY CERTIFY that on August 10, 2012, I electronically filed the foregoing with the Clerk of Court using CM/ECF. I also certify that the foregoing document is being served this day via transmission of Notice of Electronic Filing generated by CM/ECF to those parties who are authorized to receive electronically Notices of Electronic Filing in this case, and via U.S. Mail to all other parties on the attached Service List.
Is/ David Bane David Bane
64036.000002 EMF _us 4!509452vl LANCER RECEIVERSHIP CASE NO. 03-80612- MARRA/JOHNSON
MASTER SERVICE LIST
Christopher Martin Kjetil Myhrvold Senior Trial Counsel Michael Lauer TrygVesta Forsikring U.S. Securities & Exchange Commission 101 West End Ave., Apt 8P Folke Bemadottesvei 50 80 I Brickell A venue - Suite 1800 New York, New York I 0023 P.O. Box 7070 Miami, Fl 33131 [email protected] NO - 5020 Bergen martinc(?_Dsec.gov Norway
Kenneth G. M. Mather, Esq. James Sowka Ms. Nina Fiskaaen Hinshaw & Culbertson Office of the Assistant United States Tmstee Controller, Nordea Liv Norge AS I 00 S. Ashley Drive, Suite 830 51 SW 1st Avenue- Suite 1204 Folke Bemadottes vei 38 Tampa, Florida 33602-5348 Miami, FL 33130 5147 Fyllingsdalen 1201 Bergen- NORWAY
David Blaylock, Esq Gregory L McClelland Paul Gentilozzi Glankler Brown, PLLC McClelland & Anderson LLP Rocketsports, Inc 6000 Poplar Avenue 1305 S. Washington Avenue, Suite 102 3400 West Road Suite 400 Lansing, Ml 48910 East Lansing, Ml 48823 Memphis, TN 38119
Jimmy Tsakni Trisha D. Sindler Me Morton Shennan c/o Shari A Brandt, Esq. Special Counsel 560 Landsdowne Avenue Richard Spears Kibbe & Orbe, LLP U.S. Securities & Exchange Commission Westmount (Quebec) One World Financial Center 80 I Brickell Avenue- Suite 1800 H3Y 2V6 Miami, Fl33131 New York, NY 10281
Frank P. Terzo Sheldon Toll Noah J. Schaller, Esq. GrayRobinson, P.A Law Office of SHELDON S TOLL PLLC The Law Offices of David W Rubin 1221 Brickell Avenue, Suite 1600 2000 Town Center, Suite 2100 600 Summer Street, Suite 20 I Miami, Florida 33131 Southfield, Ml 48075 Stamford, CT 0690 I
Robert M. Dombroff, Esq. Kenneth B. Robinson, Esq. Barry E. Steiner Jonathan Alter, Esq. Rice, Pugatch, Robinson & Schiller, P.A. Ladenburg Thalman & Co. Bingham McCutchen LLP I 0 I NE Third Avenue, Suite 1800 4400 Biscayne Blvd. , 14th Floor One State Street Fort Lauderdale, FL 33 30 I Miami, FL 33!37 Hartford, CT 061 03 [email protected]
Renal a B. Ra oiiEelf, Es~. Jane Serene Raskin JesAtta \1/. CeheA Mattloe .. T. Da, iasen, Es~. Raskin & Raskin Cummings & Loel<'.. ooa Altennah Senterfitt 866 S Dixie Hwy One Seuthet>St ThiFa A, eeue, 25th FleeF I AuaHeen St., Suite 1\01 Coral Gables, FL 33146 Hiami,FL331311714 Ne .. !la.en, CT 01\511 C'uzmselfor Dean M. W11lard
Jonathan M. Borg Thomas D. Goldberg Barbara H. Katz Piteny Hardin Kipp & Szuch LLP Day, Berry & Howard LLP Law Office of Barbara H Katz 7 Times Square One Canterbury Green 57 Trumbull Street New York, NY 10036-7311 Stamford, CT 0690 I New Haven, CT 06510
Michael R. Magasin Joseph P Moodhe Harold E. Schimkat Law Oftices of Michael R. Magasin Debevoise and Plimpton 341 5 south Sepulveda Boulevard US Attorneys Oftice 919 Third A venue Penthouse Suite 1200 99 North East 4th Street, 4th Floor New York, NY 10022 Los Angeles, C A 90034-6072 Miami, Fl 33132 Timothy W. Walsh Thomas Hanusik, Esq. Thaddeus F:. Del GaR) H. Graber W. Todd Boyd, Esq. e.'e Joseph Gaida, Es~. Leonard H. Hecht Boyd Mustelier Smith & Parker, P.L. Corsair AEl, isors, I He 1270 Avenue of the Americas, Suite 214 I 00 S.E. Second Street. 36th Floor 197 Dela .. are A.ea Laura E. Ward Leslie Cloyd DLA Piper LLP (US) Gerald McHale, Jr. Berger Singerman, et al. I 00 N. Tampa Street, Suite 2200 160 I Jackson Street, Suite 200 350 E. Las Olas Boulevard, Suite 1000 Tampa, FL 33602 Fort Lauderdale, FL 33301-4215 Fort Myers, FL 33901 Counsel for Stamford Resources (US) Ltd. La .. renee S. Bloeh, Es~ Meghan M. Irati Da id Me .. 1nan KeHmar Greu13 Ine. Se;farth Sha .. , LLP e'e TiAleth; E. llseffaer 9QQ Kiag Street, Suite I QQ V.'eriEi TraEie CeBter Eqast l 500 ~ ~"' het street R; e Broel<, }I¥ I 0573 T .. e Sea~ert Lane ;;.&"'+leer CnM. e!jih Kt.?ma, Ad,i. th''J CthfJ., r:MtiKs;;ma"' Boston, MA 02210 Plliladelpkia, PA 19102 2186 * 1aJJtigune, li l.Jtl C 1 1. '6 '/ Puul A f. lVtllt,•d Zi Corporation Kenneth Mareus HaFAe!t, Duel< .. orth & PahRer LLP e 1o Miles Djolce, ie 255 East 49 Street e le Doug A. HeGilli .ra; Zi CorporatieR efCanaaa, lne. l\flaFtn.ent 8B Suite 14GG, 350 7 AoOIHIO SW Suite 2100,840 7 A.em•e SW Ne .. Vorl<, NY IG017 Calgaf), Albet1a, Canada T2P 3~19 Cal gar;, Alberta, T2P 3G2 Canaaa ~ 48flc S. Greger; Rebert H. be, ett Hiehael Lobsinger Del~hine W. Knight Brov. n Se;farth Sha .. , LLP Ba; ~lo. 4, 1211G Kelle; Dr; e & W8ffen LLP 1.Verl8 Trese Center East, Suite .lOO 4G"'~ T .. e Stanofora Pl!ffll T" e Seaport Lane Calgat), Alberta, Canada T2Z 4K6 281 Tresser Boule .ard Boston, MA 02210 S!amferd, CT 0690 I (\ 'll'l. ·elf r Dew1 H. 14' /Ia, d Patrieia Beaf) KFP Investors Partnership Zi Cerpera!ien Offiee ef the U.S. Trastee C/o James M. Nugent, Esq. /\ttw PresiEient One Centtll) Te" er, Suite I Hl3 Suite 21GG, 84Q 7 A.enue SW Harlow, Adams & Friedman, P.C. 265 Chureh Street Calgaf), Alberta Ca~oada T2P 3G2 One New Haven Avenue No .. lla.en, CT 06510 Mill ford, CT 06460 Scott M. Bennan, Esq. ClaytoR Cunningham Anne E. Beaumont, Esq. Hiehael Lauer, ~ro se PO Be" 1796 Friedman, Kaplan,Siiler & Adelman LLP El Seguntle, CA 90245 IGI West End A.e., Apt 8P 1633 Broadway , 46th Floor Returned mail Ne .. Yorl<, Ne .. Yerlc 10023 New York, NY 10019-6708 [email protected]/[email protected] David Cimo Esq. Christoplter ~ 4at1in Paul Wallace Genovese Joblove & Battista, P.A Senior Trial Counsel 970! S. Bexley Drive Bank of Tower, 36th Floor U.S. Seeurities & EHehaA!;;S CommissioA Littleton, CO 80126 I 00 S.E. 2nd Street 80 I Briekell A, enue Suite l 800 wallaceclandenverfiilmsn.com Miami, FL 33131 Miami, fl 33131 dcimofil,gib-lav,'.COm Tra, is Corder Mt. l!elge S;rstad Bra\. n RllaRiolc Berlael£ Israels Bill MeCe\oen Vesta fersilcring AS One Finaneial Center Metamora Multi Haaagers L.L.C. P.O. Be" 7G7G Basten, MA 02111 meeo. enBilh7YO)ager.net 5020 Bergen HORWAY teorder@brbila" .eom helge.s; FJtad@, esta.ao Adam Moscowitz Aaron Podhurst, Esq. Eric A Henzy, Esq. David P. Milian, Esq. Podhurst, Orseck, Josefsburg, Harley S. Tropin, Esq. Reid and Riege, P C Eaton, Meadow, Olin & Perwin, P.A Kozyak Tropin & Throckmorton, P A One Financial Plaza 25 West Flagler Street- Suite 800 2525 Ponce de Leon Blvd., FL 9 Hartford, CT 06103 Miami, Florida 33 I 30 Coral Gables 33 I 34 ehenzyr7ilreidandriege.com apodhurst((/)podhurst.com amoscowitz@kttlaw com Joel H. Bernstein, Esq. Roberto Martinez, Esq. Joseph Matthews, Esq Labaton Sucharow & Rudoff LLP Colson Hicks Eidson P.A Colson Hicks Eidson P A I 40 Broadway 23'd Floor 255 Aragon Avenue, Suite PH 255 Alahambra Circle, Suite PH New York NY I 0005- I I 08 Coral Gables, FL 33134-7414 Coral Gables, FL 33134-7414 j bernstein (({ilabaton. corn bob@ eelseA.ee n-1 Joseph(f/_)colson.corn Carol Felicetta Hudolph F Aragon, E:::.q David L Snyder, Esq. Reid and Riege, P.C. WhJte & Case Neuberger, Quinn, Gielen, Rubin & Gibber One Fmancial Plaza, 2 F' Floor Wachovia Financial Center, Suite 4900 One South Street, 27th Floor f!artfhrd, CT 06/03 200 South Biscayne Boulevard Baltimore, MA 21202-3282 Counsel for Eqwty Comrmttee Miami, Florida 33131-2352 dls(({lnq grg. com/c bl ril1na grg. com cfelicetta(_0reidandriege.com raragon(?f:•whitecase.com Lewis N. Brown Sahatore A. Baraatano, Esq Fole) & Lardner Dyanne E. Feinberg, Esq mire" b. JiraAek Gilbride, Heller & Brown, PA. One Detroit Center I 4eKennon Shelton & Henn LLP One Biscayne Tower, Suite I 570 40 I Eust Pratt St., St~ite 2? I 5 ISQ W. Jeffilr.en, St~ite IGOQ Detroit, HI 48226 2616 Two South Biscayne Blvd. Baltirflere, Md. 212G2 sbarsatano@fele .Ia,. .eem Miami, Florida 3313 I an Eire,, [email protected] lbrownQJghblaw.com Riehard E. Johnston Fasl John Hochman, Esq. Robert Pershes, Esq. Paul Steven Singem1an Schindler Cohen & Hochman LLP Buckingham, Doolittle & Bouroughs, LLP Berger Singennan I 00 Wall Street, J5'h Floor 5355 Town Center Road, Suite 900 200 S. Biscayne Blvd., Suite I 000 New York, New York 10005 Boca Raton, FL 33486 Miami, Florida 33131 [email protected] [email protected] [email protected] William R. Maguire, Esq. Reaert T. Wright, Esq. Jeffrey Greilsheimer, Esq. Jacqueline Wilson Ceffe) & Wright, LLP Hughes Hubbard & Reed, LLP British Virgin Islands Financial Services Commission Grand Ba) Plf!ffi, Penthouse 28 2665 £. Be) shore Dri, e One Battery Park Plaza Pasea Estate, Road Town New York, NY 10004 Miami, FL 33133 Tortola, British Virgin Islands maguire(i)!hughesbubbard.com [email protected] PnTight@eeffe) "Tight.eerfl [email protected] Robert E. Grossman/Scott S Balber William S Fish, Esq. Kevin E. Gunther Chadboume & Parke LLP 27 Reid Street, I'' Floor William H. Champlin, Esq. 30 Rockefeller Plaza P.O. Box HM 305 I Hinckley, Allen & Snyder LLP New York, NY !OJ 12 Hamilton HM NX 20 Church Street [email protected]/ Bermuda Hartford, CT 06 I 03 [email protected] [email protected]/[email protected] [email protected] ( 'num;e/for Amatra and r!Jwl Kristina M. Bakardjiev, Esquire David Barrack, Esq Drew M. Dillworth, Esq. Goldstein, Tanen & Trench, P.A Hal M. Hirsch, Esq. Steams Weaver Miller Weissler Alhadeff Sitterson One Biscayne Tower, Suite 3700 Greenberg Traurig, LLP I 50 West Flagler Street, Ste 2200 2 South Biscayne Boulevard Met Life Building Miami, FL 33130 Miami, FL 33131 200 Park Avenue [email protected] [email protected] New York, NY 10166 ~ ~arl• A. Salzaerg Peter Vigeland \1/illiaHl J. Barrett Fole) & Lardner Wilmer Hale Berael• FerrfilffilAe Kirsehsatllfl Perlman & Ha!;elilerg LLP WMhingten Hareerif, SHite 5QQ 399 Park Avenue 333 \V. \Vaeher Dri .e, Suite 2700 3GQO K Street N.'.V. New York, NY 10022 Chieago, IL eG60G Washingten, D.C. 200()7 51 ()9 [email protected] R•salmerg@fele) Ia, .eem Williarfl.barrett@afl•~n.em" Susan V. Demers, Esq. Annabel Bogaerts Deutsche Bank (Suisse) S.A /Private Barristers, Solicitors & Notaries Public ~ Wealth Management Tropic Isle Building, BVI peter.s!a, Hs!rup@!r) g.dl< GIS Core Banking/Quai du Seujet 24 P 0. Box 3331 kje!ii.IR) hPo alE!@! F) g ;estane PO.Boxl416 Road Town, Tortola Returned Mail CH-1211 Geneva I Swisse British Virgin Islands VG Ill 0 Email: [email protected] [email protected] Miehael A. llanzman, E:~. Denal8 \Vmhmflft, l-~SE\ Miehael J. Dell, Es~. Hanzman & CriEleA, P.A Fele) & LardAeF KraJtler be, iH Na!ialis & Franhel LLP Commeree BaRil: BuiiEiing 3000 K StFeet, 1>1',1/ 919 Third AoeHtle 220 Alhambra Cirele Saite 400 ~ Ne .. Y sri<, ~le '' Y erk I 0022 Gem! Gables, Florida 3:ll31 'VashiAgtoA, D.C Email: mdell@l Dooiel A. Case), Esq. Gregof) L. MeCielleJJd Time!IJ) P I !ari Greg T. Arneld L) Ada Gran!, Esq. Jef'fFe) GreilsAeimer, Esq Bre" A RttdAiel< Berlael< lsraels CeheA Hils!eiA l!aasfeld & Tell, Pile Hughes lluaaard aHd Reed, LLP One FiAaneial Center 150 ellS! 52 St, 30th fleer 0He Batter) Park Pl"'a Basten, MA 02 I I I ~le., Yerlt, ~IY I 0022 Ne , Yeri£, Ne .. Yerl< I 0001 E !flail: gameld'(!·l;rl;ila ... eom l!'J'[email protected] E !flail: eFeilshe(;;'hHghe. hubiJArd.eeJH Geff) LnBush, Esq. Briafl G. Cetlrtne), Esq. Dr. Dieter Ze!sehe 711 ThiFd A.eHue ReJHe, ~ !eGuigaA, SaaaAe•h, PC DaiJHlerChf) sler AG ~ 0He State S!ree! 70548 SM!gart (MehriHgeH) Ne .. YeFI<, Ne•.. Yorlt I 0017 !!artferd, CT 06103 3402 GeFilt!tfly Reme . lle .. anl L. Siegel GaR) H. GFabeF Gaf) £. Klein Bre" R RudAiel< Berlaek lsraels LLP !!edgsea Russ LLP Sandal< HenHesse) & Greee Cit)plaee I, 3&"'-Fieef 0He M&T Plft2a, Suite 2000 970 Smmf!er Street l 85 As) lMJH /',, enue Buffalo, J>le .. Yerk 11203 Stalflferd, CT 06905 l!artfeFd, CT 080 IQ3 AH!hsll) & Pa!rieia O'CallagahaA 1 ChristeflRSF B. O'Callagha~> 1 J. Bmee Maf'fee MeFeeEies G. Bale Me)eF, Sue>2i, English & KleiH, P.C. DoaHe J. J>lelse~JJelm P. !!effimJaH Pif'OF RudHiel< LLP D50 Bread .. a), Suite 501 AH11: Time!h) T. Bmel< 101 B. KeHJJeff) BeHle oaFd, Suite 2000 ~le" Yerl<, NY I 00 I 8 Sa!terlee S!ef'ROHS BaFl RobeFt \\'a) He PeaFee, Bstt. Carl F. Seheel'!'l, Esq !!eiEii Lauer mo'a !lei Eli CareHS Seheef'pl & Barl 171212 CANADA INC. AIS !IOLD!~IGS SERIES TRUST II ABERDEEN INVESTMENTS LTD PHILIPPE GIRARD, PRESIDENT C'O COMMER;<;BANK C/0 JOHN GENNARO 333, SHERBROOKE EAST #808 TWO WORLD TRADE CENTER. 31ST FLOOR 305 COUNTRY CLUB LANE MONTREAL H2X 4E3 NeW YORK, ~IY '.0281 SCOTCH PLAINS, NJ 07076 QUEBEC, CANADA ATTN CHR!STIMI BFRGEROh' ABSA BANK LIMITED AS TRUSTEE ON BEHALF OF TH.E COROJ>IATION IJ>ITBRJ>lATIOJ>lAL ACTIVE BANCO NOMINEES (10M) LTD ANDRE CHAGNON FilliD OF FUNDS PO BOX 34 C/0 NORMAND GREGOIRE GIG ABSA li>IV.ESTOR S.ERVICES 12113 HILL STREET 2001, MCGILL COLLEGE AVE., SUITE 1000 ATTN HlLDA DE VILLIERS DOUGLAS IM99 IBW MONTREAL, QUEBEC H3A I G I BTl! FLOOR, ABSA TO';'ERS NORTH ISLE OF MAN 18\l COMMISSIONER STRE.ET JO!!AHI>IBSBURG, SOUTH AFRICA ALTAR FUND, LTD. C/0 CBH (Bahamas) LTD ANNE Cl !ANTAL PIGELET ATTN MS. URSULA ROLLE ETHOS INVESTMENTS LTD 344 RUE CHENAL ALLIANCE HOUSE, EAST BAY STREET AKTIS II9 74700 SALLANCHES PO BOX N-1724 KA YOUR! I66-71, GREECE FRANCE NASSAU N P BAHAMAS DEUTSCHE BANK CUSTODY NV AVISml COMPANY SA BANQUE PRIVEE EDMOND DE ROTHSCHILD BERNARD DORSA;s HERENGRACHT 450-454 EUROPE IOI7 CA II RUB DU GENBRAL DUFOUR 20 BOULEVARD EMMANUEL SERVAIS AMSTERDAM CH 12G1 L-2535 LUXEMBOURG THE NETHERLANDS GBNEVA, S\lliTZERLAND CEDAR FUND BOMBARDIER TRUST (CANADA) COMMERZBANK ALTERNATIVE STRATEGIES C/0 COMMERZBANK CAPITAL MARKETS C/0 PATRICIA ROMANOVICI TWO WORLD FINANCIAL CENTER #33 2 WORLD FINANCIAL CENTER, 3I sr FLOOR BOMBARDIER INC. NEW YORK, NY 10281 NEW YORK, NY 1028I 800 RENE-LEVESQUE WEST ATTN: CHRISTIAN BERGERON ATTN: CHRISTIAN BERGERON MONTREAL QC H3B I Y8 BASE FORCE LTD. C/0 KA TERINA PRODROMOU BOMBARDIER TRUST (U.S.) CHRIST A GUNTER AJ.K BUREAU OF CONSULTANTS LTD. C/0 PATRICIA ROMANOVICI TERASSES DU LEMAN 2 I NAOUSIS STR. BOMBARDIER INC CH-I272 GENOLIER PO BOX 40634 800 RENE-LEVESQUE WEST SWITZERLAND 60I8 LARNACA MONTREAL QC H3B I Y8 CYPRUS BOMBARDIER TRUST (UK) CLAUDE DEMOLE CACE!S BANK LUXEMBOURG C/0 PATRICIA ROMANOVICI PICTET & C!E BANQUIERS F/K/ACAISB BOMBARDIER INC. ATTN: JURG EGL! ON BEHALF OF ISO FIN SICA V 800 RENE-LEVESQUE WEST BD GEORGES FA VON 29 5 ALLEE SCHEFFER MONTREAL QC H3B I Y8 I204 GENEVA L-2520 LUXEMBOURG COMMONFUND GLOBAL HEDGED PARTNERS CLEARWATER COMMERCIAL ENTERPRISES, INC. C/0 COMMONFUND ASSET MANAGEMENT CONDOR ALTERNATIVE FUND COMPASS POINT COMPANY, INC. C/0 JEAN FRANCOIS SCHMITT 9 BERMUDIAN ROAD ATTN: JOHN W. AUCHINCLOSS, GT FINANCE HAMIL TON HM II GENERAL COUNSEL 30, PLACE De La MADELEINE BERMUDA 15 OLD DANBURY ROAD 75008 PARIS, FRANCE' WILTON, CT 06896 COMBE SECURITIES DECTON LIMITED C'O LGT, VADUZ FIRST TRUST CORPORATION TTEE FBO JOSEPH C'O LGT, VADUZ LGT B/,)JK IN LIECIITE~JSTEIN AG CUETER, ACCT # 031-038-12-836 LGT BA~IK 1~1 LIECIITHISTEI~I AG POSTFACI! P.O. BOX 173301 POSTFACII FL 949G VADUZ DENVER, CO 80217 FL 9490 VADUZ Return Mail Return Mail FONDATION J. ARMAND BOMBARDIER DELPHI GLOBAL LTD. C/0 LYNN LA VIOE FONDA TION LUCIE & ANDRE OCTOGONE GESTION SA SUN LIFE BUILDING C/0 NORMAND GREGOIRE 26 RUE DE CANDOLLE I 155 METCALFE- SUITE 2100 2001, MCGILL COLLEGE AVE, SUITE 1000 1205 GENEVA, SWITZERLAND MONTREAL QC, H3B 2V6 MONTREAL, QUEBEC H3A IGI CAHADA DIVERSIFIED C'~n!TAL '4MIAGEMEHT LTD JP MORGAN HFS CUSTODY FUND NOMINEES LTD. THOMAS H. DAVIS CORONATION FUND MANAGERS C/0 PAUL LEPAGE C'O '4ERIDIMI GROUP 1 GEORGES DOCK PO BOX45 73 FRONT STRBET JP MORGAN HOUSE, HIRZEL HOUSE IIMIILTml HM 12, BERMUDA IFSC, DUBLIN 1, ST. PETER PORT, GUERNSEY Return Mail IRELAND GREAT BRITAJN GYI 4AX FIRST TRUST CORPORATION TTEE FBO/PAUL HAL INVEST SARL GT OPPORTUNITIES SIMON, ACCT # 031-038-12-834 C/0 D. HALARD 30 PLACE DE LA MADELEINE PO BOX 173301 29 RUE BONAPARTE 75008 PARIS DENVER CO 80217-3301 75006 PARIS, FRANCE France GOUL'\H IW.'ESTMENTS HSBC PRIVATE BANK (SUISSE) SA C'O JP GOURDEAU, PRESIDENT HSBC REPUBLIC QUAI GENERAL GUISAN 6I I I DE BOISE ATTN ED WING SAINT LAURENT PO BOX 3580 I>IUMBERM 452 FIFTH AVE, 2ND FLOOR 1211 GENEVA3 MOI>ITREAL, CAI>IADA !138 2V9 NEW YORK, NY 10018 SWITZERLAND Return Mail JOANNE ST-GERMAIN JOAKIM LEIIMKUHL HUNNICUT & CO. DB PLAN 259 CO ROT STREET OCTOGONE GESTION SA I IO EAST 59TH STREET, 32ND FLOOR NUN'S ISLAND, QUEBEC 26 RUE DE CANDOLLE NEW YORK, NY I 0022 CANADA H3E iK8 1205 GENEVA, SWITZERLAND JOYCE SINCLAIR SPOUSAL TRUST C/0 MR. JAY MANN, CFO JOHN G BARRIE JR IRA JACQUELINE GREVY PANDJON INVESTMENTS LTD. 2331 CASTLEFORD TERRACE 344 RUE CHENAL 1010 SHERBROOKE STREET WEST, SUITE 1409 MIDLOTHIAN VA 23113 74700 SALLANCHES FRANCE MONTREAL QUEBEC H3A 2R7 CANADA KMEFIC PRIME FUND KREDIETBANK SA LUXEMBOURGEOISE KIKOUSU TRUST ATTN: MOHAMED A. ALMARZOOK NC SPECIAL OPPORTUNITIES FUND OCTOGONE GESTION SA ASSISTANT GENERAL MANAGER ATTN B 0 BOURSE 26 RUE DE CANDOLLE INTERNATIONAL MARKETABLE SECURITIES 43 BOULEY ARD ROYAL 1205 GENEVA, SWiTZERLAND PO BOX 819 L-2955 LUXEMBOURG SAFAT 13009 KUWAIT LUXEMBOURG LIBERTY ERMITAGE I>IORTH '\MERICAN LIBERTY ERMITAGE GLOBAL \1/EALTi I ABSOLUTE FUHD LIMITED LIVSFURS, IKRUVGSSELSKAPET, NORDEAL LIV MANAGH 4HIT JERSEY LTD. 1ST FLOOR, 47 TilE ESPLMIADE NORGE/LEIF RAANES I ST I'LOOR, 47 Till: BSPLANADE ST. HELlER PO BOX 7078 ST. I!ELIBR JERSEY, CI, JEt 9LB 5020 BERGEN JERSEY, Cl, JEI 9LB NORWAY Returned Mail Return Mail HAD! SO!>! TEXTILES, LTD MAESTRO TRADING, INC. MELLON BANK, NA AS TRUSTEE FOR THE C'O R. RADCLIFFE C/0 VERGOTJS DOMINION RESOURCES MASTER TRUST AUERBACH & HOPE 13-15 DIMITROS ST BNY MELLON 5860 BERI>IERS ST P FALIRON ATTN DAVID JESK Y bGNDON ATHENS 17562 ONE MELLON CENTER, 1335 GREECE PITTSBURGH, PA 15258 Return Mail I>IATIOI>IAL BANK OF CANADA MR. EMIL FRICK SCHAAN MULTIVALOR INVEST INC. II55 HETCALFE C/0 LGT, VADUZ ATTN: EMMANUEL VERNET GROUND FLOOR LGT BANK IN LIECHTENSTEIN AG POBOX5310 ~ 4miTREAL, QC POSTFACH CH 121 113B 5G2, CA~IADA FL-9490 VADUZ GENEVA I I, SWITZERLAND LIECHTENSTEIN Return Mail !>.'.RS. CECILE LESCOAT OKABENA MARKET ABLE ALTERNATIVES FUND, FINANCIERE ATLAS NOBILIS LLC ATTN MRS. EVELYNE SARTORI CIO D. HALARD ATTN CHRISTINE K. GALLOWAY 1 PLACE VEJ>IDOME 29 RUE BONAPARTE 80 SOUTH EIGHTH STREET 75GG I PARIS, FFaRee 75006 PARIS, FRANCE MINNEAPOLIS, MN 55402-4522 Return Mait NORGES INVESTOR LONG SHORT AS NORGES INVESTOR VALUE AS PICTET CLIENT I PICTET & CIE BANQUIERS PICTET & CIE BANQUIERS PICTET & CIE BANQUIERS ATTN: JURG EGLI ATTN: JURG EGLI ATTN JURG EGL! ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 1211 GENEVA 73 121 I GENEVA 73 1211 GENEVA 73 SWITZERLAND SWITZERLAND SWITZERLAND PICTET CLIENT 10 PICTET CLIENT II PICTET CLIENT 12 PICTET & CIE BANQUIERS PICTET & CJE BANQUIERS PICTET & CIE BANQUIERS ATTN: JURG EGLI ATTN: JURG EGLI ATTN JURG EGLI ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 1211 GENEVA 73 1211 GENEVA 73 1211 GENEVA 73 SWITZERLAND SWITZERLAND SWITZERLAND PICTET CLIENT 13 PICTET CLIENT 14 PICTET CLIENT I 5 PICTET & CIE BANQUIERS PICTET & CIE BANQUIERS PICTFT & CIE BANQUIERS ATTN: JURG EGLI ATTN: JURG EGLI ATTN JURG EGLI ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 121 I GENEVA 73 1211 GENEVA 73 1211 GENEVA 73 SWITZERLAND SWITZERLAND SWITZERLAND PICTET CLIENT 2 PICTET CLIENT 3 PICTET CLIENT 4 PICTET & CIE BANQUIERS PICTET & CIE BANQUIERS PICTET & CIE BANQUIERS ATTN JURG EGLI ATTN: JURG EGLI ATTN JURG EGL! ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 1211 GENEVA 73 1211 GENEVA 73 121 I GENEVA 73 SWITZERLAND SWITZERLAND SWITZERLAND PICTET CLIENT 5 PICTET CLIENT 6 PICTET CLIENT 7 PICTET & CIE BANQUIERS PICTET & CIE BANQUIERS PICTET & CIE BANQUIERS ATTN JURG EGLI ATTN: JURG EGLI ATTN JURG EGLI ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 I 2 I I GENEVA 73 1211 GENEVA 73 !211 GENEVA 73 SWITZERLAND SWITZERLAND SWITZERLAND PICTET CLIENT 8 PICTET CLIENT 9 PICTET & CIE BANQUIERS PICTET & CIE BANQUIERS RCA IN TRUST ATTN JURG EGLI ATTN: JURG EGLI CLAUDIA REINHOLD ROUTE DES ACACIAS 60 ROUTE DES ACACIAS 60 !604 ST. REGIS BLVD 1211 GENEVA 73 1211 GENEVA 73 DORVAL, QUEBEC CANADA H9P IH6 SWITZERLAND SWITZERLAND SATNAH I}IVESTMI':}ITS INC ROTHSCHILD & ClE BANQUE REGIME DE RENTES DU MOUVEMENT C 10 HG PRIVATI': BANK 29, AVENUE DE MESSINE DESJARDINS i\TT}I: FRANZ \1'1LLF 75008 PARIS JEAN-FRANCOIS DELISLE l RAFFLES PLACE ~ I 00, A VENUE DES COMMANDEURS #42 GG OUB CENTER RetHfll Moil e'l I '12 LEVIS (QUEBEC) CANADA G6V 7N5 SI}IGAPORE 04861 e SEVEN SEAS PORTFOLIO A LTD SOJECCI II LTEE (I) FORMERLY KNOWN AS 909 I- ADRIANA COLINA-MENGELLE SIMISA INTERNATIONAL/ISCANDAR INC 2601 QUEBEC INC. AN ASSIGNEE OF SOJECCI LTEE C/OMIF SA OCTOGONE GESTION SA C/0 NORMAND GREGOIRE 86 RUE DE RHONE 26 RUE DE CANDOLLE 2001, MCGILL COLLEGE AVE., SUITE !000 P 0 BOX 3436 1205 GENEVA, SWITZERLAND MONTREAL, QUEBEC H3A I G I CH 121 I GENEVA 3 CANADA SWITZERLAND STATE STREET TRUSTEES (GUERNSEY) LIMITED-AS STAR VEST FUNDS, LTD CUSTODIAN FOR NEMROD LEVERAGED HOLDINGS SPGP C/0 VINCENT CAMPAGNA LIMITED 142, BOULEVARD HAUSSMAN ATTN ANDREW THOMPSON WAFRA INVESTMENT ADVISORY GROUP, INC 75008 PARIS P 0 BOX 238- 2"" FLOOR TUDOR HOUSE 345 PARK AVE., 41ST FLOOR FRANCE LE BORDAGE NEW YORK, NY 10154-0101 ST PETER PORT, GUERNSEY GYI 3PF CHANNEL ISLANDS THE ARROWSMITH FUND, L TO. SUZANNEFONTAN C/0 DION BETHELL/DEBORAH C. WATSON TEAM HAAS USA, LTD. FACT INC, C/0 D. HALARD DOCKENDALE HOUSE, 4TH FLOOR 1035 ANTIQUE LN 29 RUE BONAPARTE WEST BAY ST. NORTHBROOK, IL 60062 75006 PARIS, FRANCE P 0 BOX N-4836 NASSAU, BAHAMAS THE DEVml TRL'ST CIQ DEHI'IIS NI':RLA}ID SIIEA'II':RLA}lD CAUIAN THE ISRAEL HENRY BEREN CHARITABLE TRUST .f-j.g+H AVE SW, SUITE 1900 2020 NORTH BRAMBLEWOOD STREET CALGARY, ALBI':RTA T2P 2X8 WICHITA, KS 67206 CANADA Returned Mail THE STAFFORD FUND, LTD., SUCCESSOR TO THE THE MORTON MEYERSON FAMILY FOUNDATION STAfFORD OPPORTUNITY FUND, LTD THE MEYERSON !999 CHARITABLE REMAINDER CHARLES E. ABRECHT TRUST 340 I ARMSTRONG AVE. FAIRWAY INVESTMENT PARTNERS, INC. 340 I ARMSTRONG AVE DALLAS, TEXAS 75205 622 GREENWICH STREET, SUITE 2-B DALLAS, TEXAS 75205 NEW YORK, NY 10014 THE PENSION COMMITTEE OF THE REGIME DE TilE PENSION COl !111TTEE OF TilE U~'IVERSIT" Gl' RERAITE DE LA CORPORATION DE ECOLE HONTRE ',L PHISI01'>1 PL 'J>' IN ITS C \1' \CITY A& ',DHIN18TRATOR FOR TilE UNIVEP SIT¥ OF Hm'TR E 'L VENERE INVESTMENTS LIMITED POL YTEC! IN! QUE C/0 FIDUCIAIRE TUCKER SARL C/0 BERNARD SANSCHAGRIN PENSION PLAN \NDREE II' YR \ND CH DE LA PIERRARE 3a ECOLE POLYTECHNIQUE UNIV OF HONTRE ',L INVESH 1H 1T HCM~IT. PHi SIGH I'U~iD 1026 DENGES CP 6079, SUCCE. CENTER VILLA 7977 P \RK \VENUE, SUITE 2GG2 SWITZERLAND MONTREALQC ~ iefltFeal OC IIJN IX? Cafla:Eia CANADA, H3C 3A7 HONTRE \L QC Ill>! I X7 C \H \D •, WYATT INCORPORATED EMPLOYEES PROFIT WESTWIND FOUNDATION HOLDING, LTD VESTA FORKSIKRING AS SHARING PLAN SANDRA DAILEY PO BOX 7070 5020 RICHARD B. WYATT, TRUSTEE PO BOX 26 GT BERGEN NORWAY 4545 CAMPBELL$ RUN ROAD GRAND CAYMAN, CAYMAN ISLANDS PITTSBURGH, PA 15205 LH. LOGARITHM HOLDINGS SA VITTORIO MOSCA C/0 JACQUES MERKT LABISCOUTI TRUST C/0 FEDERICO MOSCA 15, RUE GENERAL-DUFOUR OCTOGONE GESTION 57 EAST 75m STREET, APT. 4 CASE POST ALE 5556 SA26 RUE DE CANDOLLE NEW YORK, NY 10021 1211 GENEVA II 1205 GENEVA, SWITZERLAND SWITZERLAND KUWAIT & MIDDLE EAST FINANCIAL DEUTSCHE BANK NOMINEES (JERSEY) LIMITED INVESTMENT COMPANY NC SIGNET ETHOS 1}1\'ESTMENTS LTD. ATTN: MOHAMED A. ALMARZOOK PO BOX 727 S2A PAPADII HTRIOU & CO ASSISTANT GENERAL MANAGER ST. PAUL'S GATE/NEW STREET 21 I SY~IGROU AVE. & 2 AUK/\RNASS/\0 STR INTERNATIONAL MARKETABLE SECURITIES ST. HEUER JERSEY .IE4 8ZB \TI!E}IS I 71 22 GREECE POBOX819 CHANNEL ISLANDS SAFAT I 3009 KUWAIT ONE MULTI-STRATEGY FUND LTD FIRST TRUST CORPORATION TTEE FBO/SHIRLEY C/0 CIRCLE INVESTMENT SUPPORT SERVICES SIL NOMINEES A SIMON BV C/0 SILNOM HOLDINGS LTD. ACCT #031-038-12-835 ATTN: Mr. Simon Hiemstra/Mrs. Eva Slovenciakova 165 CROSS AVENUE, SUITE 302 PO BOX 173301 P 0 BOX 2052 OAKVILLE, ONTARIO, 16JCANADA L6J OA9 DENVER, CO 80217-3301 3800 CB AMERSFOORT THE NETHERLANDS Mr Kjetil Myhrvold DAVID NATHAN MEYERSON Vesta Eiendom AS ROBERT REYNOLDS PRIVATE FOUNDATION c/o Tryg Forsikring NUF SLATKIN & REYNOLDS PA ATTN MORTON H. MEYERSON PO Box 7070 ONE EAST BROW ARD BLVD , SUITE 609 P 0 BOX 192607 N-5020 Bergen NORWAY FT. LAUDERDALE, FL 3330 I DALLAS, TX 752!9 [email protected] RICHARD C/\$HMAN L YHDA J GRAFIT, ESQ MARK S. GOLDMAN HeLLER EllRHM•I LLP LABATm! SUC!lAROW & R1JDOFF LLP CAROL VILLEGAS TIMES SQUARE TOWER I()Q Purh A, enue LABA TON SUCHAROW LLP 7 TIHES SQUARE HEW YORK, NY I GO 17 140 BROADWAY, 34TH FLOOR NtW YORK, NY 10036 Returned Mail NEW YORK, NY 10005 Returned Mail BILL CHAMPLIN THE CORBETT FAMILY CHARITABLE ANDREW L JIRANEK, ESQ. TYLER COOPER & ALCORN, LLP FOUNDATION, INC 16 WILLOW AVENUE 185 ASYLUM STREET RICHARD A CORBETT BALTIMORE, MARYLAND 21286 CITY PLACE, 35m FLOOR 509 GUSIANDO DE A VILA-SUITE 20 I HARTFORD, CT 06103 TAMPA, FL33613 Citco Bank Nederland N.V. Dublin Branch Branch Otlicer Custom House Plaza Block 3 lnt'l Financial Services Center P.O. Box 6639 Dublin , Ireland EMF 36145264 v2 Exhibit A Securities & Exchange Commission v Michael Lauer, Lancer Management Group, LLC and Lancer Management Group II, LLC, Defendants and Lancer Offshore, Inc., Lancer Partners, LP, Omnifund, Ltd., LSPV, Inc. and LSPV, LLC, Relief Defendants Case No. 03-80612-CIV-MARRA 13th Interim Fee Application December 7, 2009 to April 30, 2012 Summary of Professional & Paraprofessional Time Year Licensed/ Hourly I Name I Experience c:J Rate Total Fees Professionals 1 Soneet R. Kapila, Partner, CPA( ), CIRA, CFE 1983 24.50 480/500 s 11,790.00 Mary M. McMickle, CPA(2), CIRA 1986 15.20 340/360 5,432.00 1 Carol L Fox, Partner, CPA( ), CIRA, CFE 1989 130.60 300/310 40,819.00 Frank Daddario, Forensic Analyst 2 years 1.70 130 221.00 172.00 58,262.00 Para professionals Michelle S. Sams 25 years 1.80 138 248.40 Joan G. Zeiler 22 years 1.70 110/120 194.00 3.50 442.40 175.50 s 58,704.40 Total Hours by Professional & Paraprofessionals 175.50 "Blended" Hourly Rate s 334.50 Total Professional & Paraprofessional Fees $ 58,704.40 .. CPA- Certified Public Accountant, Regulated by the State of Florida C!RA- Certified Insolvency & Restructuring Advisor CFE - Certified Fraud Examiner j( 1) Regulated by the State of Florida. Exh-tbit B Securities & Exchange Commission v. Michael Lauer, Lancer Management Group, LLC and Lancer Management Group II, LLC, Defendants and Lancer Offshore, Inc., Lancer Partners, Omnifund, Ltd., LSPV, Inc., and LSPV, LLC Case No. 03-80612-CIV-MARRA Summary of Requested Reimbursement of Expenses 1. Photocopies: a. In-House $ 0.45 b. Outside copy service 2,525.06 2. Courier 3. FedEx 4. Postage 5.00 5. Long distance telephone 47.40 Total Gross Amount of Requested Disbursements $2,577.91 lf(aalLa & Comaany EXHIBIT C - C~;.{illed Public Account~ts SCHEDULE 1 1000 S. Federal Highway, Suite 200 Fort Lauderdale, FL 33316 Phone- 954-761-1011 F- 954-761-1033 w.V\v.kapilaco.co EIN #65-0311031 LANCER OFFSHORE RECEIVERSHIP C/0 MARTY STEINBERG, RECEIVER Invoice: 89040 1111 BRICKELL AVENUE 06/30/2010 SUITE #2500 MIAMI, FL 33131 Client!D: 10105 FOR PROFESSIONAL SERVICES RENDERED THROUGH JUNE 30, 2010 .QAig ~ DESCRIPTION J:!.B..S. AMOUNT LITIGATION SUPPORT 06/22/2010 CLF IN CONNECTION WITH GREYHAWKE ADVERSARY, FINANCIAL 1.80 558.00 ANALYSIS IN CONNECTION WITH THE FOLLOWING: IDENTIFICATION OF PRIMARY PORTFOLIO COMPANY REPORTED BY LAUER TO HAVE MADE A PROFIT, EXAMPLES OF ARTIFICIAL INFLATION OF THE INVESTMENT PORTFOLIO, REPORTED HOLDINGS IN FIDELJTY FIRST AT SPECIFIC POINTS IN TIME. 06/24/2010 CLF TELEPHONE CONFERENCE WITH COUNSEL REGARDING 0.30 93.00 GREYHAWKE AND LAUER- EXPERT AFFIDAVITS. 06/24/2010 CLF PER THE REQUEST OF CHRIS MARTIN - FORWARD EXHIBITS 0.70 217.00 USED IN THE DECEMBER 2008 DISGORGEMENT HEARING OF MICHAEL LAUER. 06/24/2010 CLF PROVIDE TO SPECIAL COUNSEL COST BASIS, MARKET VALUE 2.10 651.00 AND SHARES HELD- FIDELITY FIRST DURING THE PERIOD 09/01/01- 12/31/01. PROVIDE DOCUMENTATION SUPPORTING THE SAME. 06/25/2010 CLF IN CONNECTION WITH THE GREYHAWKE ADVERSARY, 0.30 93.00 PROVIDE COST BASIS OF FIDELITY FIRST STOCK PER THE CLIENT POSITION SUMMARY STATEMENTS AS OF VARIOUS POINTS IN TIME. 06/28/2010 CLF FINANCIAL ANALYSIS IN CONNECTION WITH THE PREPARATION 3.40 1,054.00 OF THE AFFIDAVIT OF EXPERT IN SUPPORT OF MOTION FOR SUMMARY JUDGMENT- GREYHAWKE. 06/29/2010 CLF TELEPHONE CONFERENCE WITH A. ZARON, D. BANE AND A. 0.20 62.00 LANG RE GREYHAWKE AFFIDAVIT. 06/29/2010 CLF FINANCIAL ANALYSIS IN CONNECTION WITH THE PREPARATION 2.70 837.00 OF THE AFFIDAVIT OF EXPERT IN SUPPORT OF MOTION FOR SUMMARY JUDGMENT- GREYHAWKE. 06/30/2010 SRK ATTEND TO AFFIDAVIT IN SUPPORT OF SUMMARY JUDGEMENT 2.50 1,250.00 IN GREYHAWKE CAPITAL MATTER 06/30/2010 CLF FINANCIAL ANALYSIS IN CONNECTION WITH THE PREPARATION 2.30 713.00 OF THE AFFIDAVIT OF EXPERT IN SUPPORT OF MOTION FOR SUMMARYJUDGMENT-GREYHAWKE. TIME ANALYSIS EXHIBIT C SCHEDULE 1 1n11oicc #89040 2/1412012 Page 2 or 2 06/23/2010 CLF IN CONNECTION OF THE 12TH INTERIM FEE APPLICATION. 040 124.00 REVIEW WIP FOR THE PERIOD 03/01/10-04/30/10. 06/29/2010 MSS PREPARE 12TH INTERIM FEE APP 1.80 248.40 5.90040 EXPENSES 05/14/2010 EXP LONG DISTANCE 19.60 06/14/2010 EXP LONG DISTANCE 6.00 25.60 Total amount of this invoice $5,926.00 Invoice payable upon receipt. Thank you for this opportunity to be of service 'f('abi[a & Combanu EXHIBIT C - C~lified Public Account~ts J SCHEDULE 2 1000 S. Federal Highway, Suite 200 Fort Lauderdale, FL 33316 Phone- 954-761-1011 F- 954-761-1033 www.kapilaco.co EIN #65-0311031 LANCER OFFSHORE RECEIVERSHIP C/0 MARTY STEINBERG, RECEIVER Invoice: 89024 1111 BRICKELL AVENUE 07/31/2010 SUITE #2500 MIAMI, FL 33131 Client ID: 10105 FOR PROFESSIONAL SERVICES RENDERED THROUGH JULY 31,2010 QM.f ~ DESCRIPTION ~ AMOUNT LITIGATION SUPPORT 12/07/2009 CLF IN CONNECTION WITH PREPARATION FOR SRK TESTIMONY IN 2.20 682.00 THE MATTER STYLED LANCER PARTNERS VS, GREYHAWKE CAPITAL ADVISORS, FINANCIAL ANALYSIS AND REVIEW OF OVER 140 ELECTRONIC DOCUMENTS SUPPORTING EXPERT REPORT. 12/08/2009 CLF IN PREPARATION FOR THE UPCOMING DEPOSITION IN THE 1.60 496.00 MATTER STYLED LANCER PARTNERS VS. GREYHAWKE CAPITAL ADVISORS, CONTINUED REVIEW OVER 140 ELECTRONIC DOCUMENTS SUPPORTING THE EXPERT ADVERSARY REPORT. 12/09/2009 CLF TELEPHONE CONFERENCE WITH COUNSEL REGARDING 0.20 62.00 PREPARATION FOR THE UPCOMING EXPERT TESTIMONY IN THE MATTER STYLED LANCER PARTNERS VS. GREYHAWKE CAPITAL ADVISORS. 12/09/2009 CLF IN PREPARATION FOR THE UPCOMING DEPOSITION IN THE 1.70 527.00 MATTER STYLED LANCER PARTNERS VS. GREYHAWKE CAPITAL ADVISORS, CONTINUED REVIEW OVER 140 ELECTRONIC DOCUMENTS SUPPORTING THE EXPERT ADVERSARY REPORT. 12/10/2009 FD IN CONNECTION WITH GREYHAWKE ADVERSARY, RETRIEVE 1.70 221.00 FROM STORAGE PHYSICAL DOCUMENTS IN SUPPORT OF EXPERT REPORT. 12/10/2009 CLF CONTINUED REVIEW OF DOCUMENTS AND RESPONSE TO 1.50 465.00 COUNSEL'S INQUIRIES IN CONNECTION WITH THE PREPARATION FOR UPCOMING EXPERT TESTIMONY IN THE ADVERSARY STYLED LANCER PARTNERS VS. GREYHAWKE CAPITAL ADVISORS. 12/11/2009 CLF TELEPHONE CONFERENCE WITH COUNSEL REGARDiNG 0.20 62.00 OPPOSING COUNSEL'S INQUIRIES REGARDING THE DOCUMENTATION PROVIDED IN SUPPORT OF THE EXPERT REPORT IN THE MATTER STYLED LANCER PARTNERS VS. GREYHAWKE CAPITAL ADVISORS. 12/11/2009 CLF CONTINUED REVIEW OF OVER 140 DOCUMENTS IN 2.30 713.00 CONNECTION WITH THE PREPARATION FOR EXPERT TESTIMONY IN THE ADVERSARY STYLED LANCER PARTNERS VS. GREYHAWKE CAPITAL ADVISORS. EXHIBIT C SCHEDULE 2 !J(aplla & Company Invoice #89024 2/1412012 Page 2 of 5 12/11/2009 CLF IN RESPONSE TO OPPOSING COUNSEL'S INQUIRIES, REVIEW 1.00 310.00 SCHEDULE OF PARTNER'S CAPITAL CONTRIBUTIONS FROM INCEPTION THROUGH DECEMBER 31,2002. 12/14/2009 CLF TELEPHONE CONFERENCE WITH COUNSEL REGARDING THE 0.20 62.00 RESCHEDULING OF EXPERT TESTIMONY IN THE MATTER STYLED LANCER PARTNERS VS GREYHAWKE CAPITAL ADVISORS. 01/14/2010 CLF IN PREPARATION FOR THE UPCOMING EXPERT TESTIMONY IN 0.60 186.00 THE GREYHAWKE ADVERSARY, FINANCIAL ANALYSIS OF THE INVESTOR SUBSCRIPTIONS IN AND REDEMPTIONS FROM LANCER PARTNERS FROM INCEPTION THROUGH DECEMBER 31,2002. 01/15/2010 CLF BEGIN REFERENCE OF REPORT BINDER IN CONNECTION WITH 3.10 961.00 UPCOMING TESTIMONY IN THE GREYHAWKE MATTER. 01/18/2010 CLF FINANCIAL ANALYSIS AND PREPARATION FOR EXPERT 1.60 496.00 TESTIMONY IN CONNECTION WITH THE GREYHAWKE ADVERSARY. 01/19/2010 CLF FINANCIAL ANALYSIS AND PREPARATION FOR EXPERT 1.70 527.00 TESTIMONY IN CONNECTION WITH THE GREYHAWKE ADVERSARY. 01/20/2010 CLF PROVIDE DOCUMENTATION OF NET INVESTED CAPITAL AS 2.00 620.00 REQUESTED BY COUNSEL IN CONNECTION WITH THE GREYHAWKE ADVERSARY. 01/21/2010 CLF TELEPHONE CONFERENCE WITH COUNSEL REGARDING 0.20 62.00 COMPUTATION OF LIMITED PARTNERS' NET INVESTED CAPITAL. 01/21/2010 CLF ADDITIONAL FINANCIAL ANALYSIS REGARDING THE 1.80 556.00 COMPUTATION OF LIMITED PARTNERS' NET INVESTED CAPITAL IN CONNECTION WITH THE GREYHAWKE ADVERSARY. 01122/2010 CLF MULTIPLE TELECONFERENCES WITH COUNSEL REGARDING 0.30 93.00 SCHEDULING OF DEPOSITION AND PREPARATION FOR THE SAME. 01/22/2010 CLF IN CONNECTION WITH GREYHAWKE ADVERSARY, REFERENCE 6.30 1,953.00 EXPERT REPORT AND GATHER DOCUMENTATION SUPPORTING THE SAME. 01/25!2010 CLF IN CONNECTION WITH GREYHAWKE ADVERSARY, CONTINUE 8.20 2,542.00 TO REFERENCE EXPERT REPORT AND GATHER ADDITIONAL DOCUMENTATION SUPPORTING THE SAME. 01/26/2010 CLF IN CONNECTION WITH GREYHAWKE ADVERSARY, CONTINUE 2.20 682.00 TO REFERENCE EXPERT REPORT AND GATHER ADDITIONAL DOCUMENTATION SUPPORTING THE SAME. 01/29/2010 CLF IN CONNECTION WITH PREPARATION FOR UPCOMING 3.30 1,023.00 TESTIMONY IN CONNECTION WITH THE GREYHAWKE ADVERSARY, FINANCIAL ANALYSIS OF NET INVESTED CAPITAL OF LIMITED PARTNERS. 01/31/2010 SRK DEPO PREP 1.70 850.00 02/10/2010 CLF IN CONNECTION WITH GREYHAWKE ADVERSARY, 1.00 310.00 PREPARATION FOR DEPOSITION WITH SRK, 02/10/2010 CLF FINANCIAL ANALYSIS IN CONNECTION FOR PREPARATION OF 2.00 620.00 EXHIBIT C SCHEDULE 2 !J{aplfa & Company Invoice #89024 2/14/2012 Page 3 of 5 SRK DEPOSITION ON 02.19.10 IN CONNECTION WITH THE GREYHAWKE ADVERSARY, 02/16/2010 SRK DEPO PREPARATION AND MEETING W/COUNSEL 4.20 2,100.00 02/16/2010 CLF MEETING WITH SRK AND RECEIVER'S COUNSEL REGARDING 3.40 1,054.00 UPCOMING TESTIMONY IN GREYHAWKE ADVERSARY. 0211612010 CLF FINANCIAL ANALYSIS OF LIMITED PARTNER SUBSCRIPTIONS 6.80 2,108.00 AND REDEMPTIONS FROM INCEPTION THROUGH 2002 IN CONNECTION WITH PREPARATION FOR GREYHAWKE ADVERSARY. ON A TRANSACTIONAL BASIS, TRACE EACH SUBSCRIPTION/REDEMPTION TO THE CORRESPONDING SOURCE DOCUMENTATION. 02/17/2010 SRK REVIEW REPORT I DEPO PREP 0.60 300.00 02/17/2010 CLF MEETING WITH SRK REGARDING UPCOMING TESTIMONY IN 0.50 155.00 GREYHAWKE ADVERSARY. 02/17/2010 CLF IN CONNECTION WITH GREYHAWKE ADVERSARY, CONTINUED 5.90 1,829.00 ANAL YSISITRACING OF LIMITED PARTNER SUBSCRIPTIONS AND REDEMPTIONS FROM INCEPTION THROUGH 2002. 02/18/2010 SRK DEPO PREP 1.20 600.00 02/18/2010 CLF IN CONNECTION WITH GREYHAWKE ADVERSARY, RESEARCH 2.60 806.00 GAAP TREATMENT OF PREFERRED STOCK HOLDERS AND LIMITED PARTNERS. 02/18/2010 CLF IN CONNECTION WITH GREYHAWKE ADVERSARY, CONTINUED 6.40 1,984.00 ANAL YSISITRACING OF LIMITED PARTNER SUBSCRIPTIONS AND REDEMPTIONS FROM INCEPTION THROUGH 2002. PREPARATION OF DETAILED SCHEDULE ON THE SAME. 02/19/2010 SRK TESTIFY IN GREYHAWKE DEP; MEET W/COUNSEL RE SAME 6.70 3,350.00 02/19/2010 CLF DEPO PREP - SRK. 0.50 155.00 02119/2010 CLF ATTEND DEPOSITION OF SRK IN CONNECTION WITH 3.40 1,054.00 GREYHAWKE ADVERSARY. 02/19/2010 CLF DEPO PREP WITH SRK AND RECEIVER'S COUNSEL. 1.30 403.00 02/19/2010 CLF ATTEND TO FINAL TASKS RELATED TO EXPERT TESTIMONY IN 2.30 713.00 CONNECTION WITH THE GREYHAWKE ADVERSARY. 02/22/2010 CLF IN CONNECTION WITH GREYHAWKE ADVERSARY, RESEARCH 4.90 1,519.00 INFORMATION PERTAINING TO CERTAIN PRIMARY PORTFOLIO INVESTMENTS AS REQUESTED BY COUNSEL. 03/07/2010 SRK READ DEPOSITION 1.70 850.00 03/08/2010 CLF TELEPHONE CONFERENCE WITH COUNSEL REGARDING SRK 0.20 62.00 TRANSCRIPT AND ADDITIONAL DOCUMENTATION REQUESTED IN CONNECTION WITH THE GREYHAWKE ADVERSARY. 03/08/2010 SRK FINISH REVIEW OF DEPO 040 200.00 03/24/2010 CLF FINANCIAL ANALYSIS IN CONNECTION WITH THE AFFIDAVIT OF 0.80 248.00 EXPERT- SIGNET 03/25/2010 CLF FINANCIAL ANALYSIS IN CONNECTION WITH THE AFFIDAVIT OF 1.40 434.00 EXPERT- SIGNET. 03/26/2010 CLF FINANCIAL ANALYSIS IN CONNECTION WlTH THE AFFIDAVIT OF 1.70 527.00 EXPERT- SIGNET. EXHIBIT C SCHEDULE 2 !J(aptia & eompany Invoice #89024 2/1412012 03/26/2010 SRK ATTEND TO AFFIDAVIT IN TAUBMAN I SIGNET MANAGEMENT 0.50 250.00 LIMITED 03/29/2010 CLF RESEARCH AND PROVIDE DOCUMENTATION RESPONSIVE TO 0.30 93.00 COUNSEL'S INQUIRY REGARDING THE NET INVESTED CAPITAL OF CLASS MEMBERS. 03/29/2010 CLF IN CONNECTION WITH THE GREYHAWKE DEPOSITION, 3.20 992.00 RESEARCH VOLUMINOUS VALUATION WORK PAPERS IN ORDER TO OBTAIN DOCUMENTATION RESPONSIVE TO OPPOSING COUNSEL'S INQUIRIES REGARDING THE VALUATION OF TOTAL FILM GROUP, NEUROCORP AND MANHATTAN SCIENT!FICS. 04/05/2010 CLF AT THE REQUEST OF THE RECEIVER'S COUNSEL LOCATE AND 2.40 744.00 TRANSMIT DOCUMENTATION THAT IS RESPONSIVE TO THE OPERATIONS OF THE PRIMARY PORTFOLIO COMPANIES. 04/06/2010 CLF TELEPHONE CONFERENCE WITH D. BANE REGARDING THE 0.10 31.00 MATTER STYLED LANCER V. LAUER. 04/08/2010 CLF ATTENTION TO DOCUMENTATION REQUESTED BY RECEIVER'S 0.60 186.00 COUNSEL REGARDING THE PRIMARY PORTFOLIO COMPANIES IN CONNECTION WITH THE MATTER STYLED LANCER V. LAUER 04/15/2010 CLF TELEPHONE CONFERENCE WITH D. BUCKNER REGARDING 0.30 93.00 COMPUTATION OF NIC -CLASS MEMBERS. 04/15/2010 CLF IN CONNECTION WITH GREYHAWKE ADVERSARY, FINANCIAL 2.40 744.00 ANALYSIS OF DOCUMENTS RELATED TO TOTAL FILM GROUP, NEUROCORP AND MANHATTAN SCIENTIFIC$ THAT ARE RESPONSIVE TO COUNSEL'S INQUIRIES. REFERENCE AND TRANSMIT THE SAME TO RECEIVER'S COUNSEL. 04/16/2010 CLF TELEPHONE CONFERENCE WITH D. BANE REGARDING 0.10 31.00 DOCUMENTS RESPONSIVE TO INQUIRIES POSED IN CONNECTION WITH THE GREYHAWKE ADVERSARY. 04/18/2010 CLF AS REQUESTED BY COUNSEL, FINANCIAL ANALYSIS OF NET 3.30 1,023.00 INVESTED CAPITAL OF OFFSHORE AND OMNIFUND CLASS INVESTORS UNDER FOUR SCENARIOS BASED ON THE NEW YORK RULING FOR GROUP INVESTORS. 04/19/2010 CLF TELEPHONE CONFERENCE WITH COUNSEL REGARDING 0.20 62.00 ANAL YS!S OF NET INVESTED CAPITAL OF OMNIFUND AND OFFSHORE CLASS MEMBERS. 04/19/2010 CLF PURSUANT TO DISCUSSION WITH COUNSEL, REVISE ANALYSIS 1.40 434.00 OF NET INVESTED CAPITAL OF OFFSHORE AND OMNIFUND CLASS INVESTORS UNDER FOUR SCENARIOS BASED ON THE NEW YORK RULING FOR GROUP INVESTORS. 04/21/2010 CLF FINALIZE SCHEDULE OF NET INVESTED CAPITAL OF OFFSHORE 1.40 434.00 AND OMNIFUND CLASS INVESTORS UNDER FOUR SCENARIOS BASED ON THE NEW YORK RULING FOR GROUP INVESTORS. TRANSMIT THE SAME TO COUNSEL 04/28/2010 CLF IN CONNECTION WITH THE GREYHAWKE ADVERSARY, 1.00 310.00 PROVIDE WORK PAPERS THAT ARE RESPONSIVE TO OPPOSING COUNSEL'S INQUIRIES REGARDING THE TRADING HISTORY OF MANHATTAN SCIENTIFICS FOR THE PERIOD JULY - DECEMBER 2000. EXHIBIT C SCHEDULE 2 !J(aplfa & Company Invoice #89024 2/14/2012 Page 5 of 5 TIME ANALYSIS 02110/2010 CLF FINAL REVIEW OF 11TH INTERIM FEE APPLICATION. 0.30 93.00 03/24/2010 CLF ATIEND TO REVISIONS OF FEE APPLICATION. 0.30 93.00 03/29/2010 CLF REVISE VERBIAGE- 11TH INTERIM FEE APP. 0.60 186.00 04/05/2010 CLF REVIEW MARCH WIP. 0.10 31.00 41,364.00 EXPENSES 12/11/2009 EXP OUTSIDE COPY SERVICE- 816 BLACK/WHITE, 300 COLOR. 508.27 BINDERS, TABS- GRAYHAWK MATIER 12/11/2009 EXP OUTSIDE COPY SERVICE- 12,468 COPIES, BINDERS, TABS- 2,016.79 GRAYHAWK MATIER 2,525 06 Total amount of this invoice $43,889.06 Invoice payable upon receipt. Thank you for this opportunity to be of service. EXHIBIT C SCHEDULE 3 Kapila & Compauy Bflling Worl 10103 OMNI FUND RECEIVERSHIP 10103 ONN! FUND RECEIVERSHIP Time & Expenses Available to be billed Staff Activity Date Rate Hrs/Units Amount Description Tlme TIME ANALYSIS CLF 736 09/29/11 340.00 0.60 204.00 IN CONNECTION WITH 12TH INTERH~ FEE APPUCATION -REVIEW WIP FROt-1 02.01.10- 08.31.11. CLF 736 09/30/11 340.00 1.90 646.00 VERBIAGE - 12TH INTERH•l FEE APPLICATION. TIHE ANALYSIS Totals 2.50 850.00 Time Totals 2.50 850.00 Client Ot-1Nl FUND RECEIVERSHIP Totals 2.50 850.00 Print.:d byJGZ OJI5i3.20/J at.J: 19 P.H EXHIBIT C Kapilu & Company SCHEDULE 3 Billing Worksheet ThtJrsday 1 May 31 2-012 August 11 2010 - April 30, 2012 10105 LANCER OFFSHORE RECEIVERSHIP 10105 LANCER OFFSHORE RECEIVERSHIP Time & Expenses Available to be billed Staff Activity Date Rate Hrs/Units Amount Description Time LITIGATION SUPPORT ~IMH 459 09/29/11 340.00 1.30 442.00 TRANSmON WITH CAROL RE: LANCER. M~lf M~IM 459 03/06/12 360.00 1.00 J60.00 REVIEW AND FINALIZE AFFIDAVIT RE: TOTAL FILt·1 GROUP. ~11'1~1 459 03/22/12 360.00 0.40 144.00 FINAL REVIEW OF AffiDAVIT RE: LIONSHARE. LITIGATION SUPPORT Totals 3.20 1,150.00 PREFERENCE/FRAUDULENT TRANSFER t-1/•11-1 599 11/21/11 340.00 0.40 136.00 TELEPHONE CONFERENCE AND FOLLOWUP WITH COUNSEL RE: BLACK SKY SETTLE~1ENT. SRK 599 01/09/12 510.00 0.30 153.00 T/C W/ A. ZARON, H~tCN RE: PENDING ADVERSARIES, STATUS AND DIRECTION t1M~1 599 01/09/12 360.00 0.50 180.00 TELEPHONE CONFERENCE WITH COUNSEL RE: DISCUSS ANENDI'tENT TO REPORT FOR INDICIA OF FRAUD. ~~M~l 599 01/09/12 360.00 0.30 108.00 BEGIN RESEARCHING CFE HANUAL FOR RELEVANT INDICIA OF FRAUD !NFORI•1ATION. t•1MN 599 01/10/12 360.00 0.70 252.00 CONTINUE RESEARCHING CFE HANUAL FOR RELEVANT INFORI •" O> ,_,._,_,..,.~>"•"~r--"~··"""""~" -~-·~•• ,., ~-"-·" -· _,_~-..,....-~. _ ·-·· ·~-· ·-~- ,-<-- -·' l'ri111ed hy JCil. 011 5/3/20 I] ill .J: 19 /',\/ EXHIBIT C /(apila & Company SCHEDULE 3 Billing Worksheet Thursday1 May.3, .2~12 August 11 2010 -April 30, 2012 10105 LANCER OFFSHORE RECEIVERSHIP Time & Expenses Available to be billed Staff Activity Date Rate Hrs/Units Amount Description ~1~\M 599 02/29/12 360.00 0.40 144.00 REVIEW DRAFT AFFIDAVIT FOR SUt•1r•1ARY JUDGI•lENT RE: EXTRACARD. SRK 599 03/06/12 510.00 0.30 153.00 ATTEND TO AFFIDAVIT · ALPHA FIFTH t~N~1 599 03/14/12 360.00 0.50 180.00 REVIEW AFFIDAVIT IN SUPPORT OF DEFAULT SUN~lARY JUDGMENT RE: B!Ot4ETRICS. SRK 599 03/14/12 510.00 0.30 153.00 AFFIDAVIT· ALPriA FIFTH t•1N~1 599 03/21/12 360.00 0.40 144.00 REVIEW AFFIDAVIT IN SUPPORT OF SUN~1ARY DEFAULT JUDGMENT RE: UONSHARE. SRK 599 03/22/12 510.00 0.30 153.00 REVIEW UONSHARE AFFIDAVIT LANGUAGE M~1M 599 04/30/12 360.00 1.40 504.00 REVIEW AFFIDAVITS IN SUPPORT OF FINAL DEFAULT JUOGHENT FOR WORLD WIRELESS AND SNC CORP. PREFERENCE/FRAUDULENT TRANSFER Totals 14.80 5,890.00 TIME ANALYSIS JGZ 736 09/21/11 110.00 1.00 110.00 PREPARE FEE APPLJCATION CLF 736 09/27/11 340.00 1.40 476.00 BEGIN PREPARATION OF 12TH !~JTERlf-1 FEE APPLICATION. CLF 736 09/29/11 340.00 2.10 71<1.00 IN CONNECTION WITH 12TH INTERI~1 FEE APPLICATION ·REVIEW WIP FROH 02.01.10 · 08.31.11. CLF 736 09/29/11 340.00 1.20 408.00 BEGIN VERBIAGE • 12TH INTER!~\ FEE APPLICATION. CLF 736 09/30/11 340.00 3.90 1,326.00 VERBlAGE · 12TH INTERIN FEE APPLICATION. JGZ 736 0<1/ll/12 120.00 0.70 84.00 PREPARE FEE APPLICATION ~1H1·1 736 04/18/12 360.00 1.20 432.00 RESEARCH REALLOCATED TIME FR01•1 LANCER PARTNERS AND DRAFT 13TH INTERIN FEE APPLICATION. TIHE ANALYSIS Totals 11.50 3,550.00 Time Totals 29.50 10,590.00 Expense EXPENSES EXP 09/29/11 0.45 EXP 10/14/11 11.20 EXP ll/14/11 10.60 EXP 02/21/12 1.70 EXP 03/07/12 1.10 EXP 03/15/12 1.10 EXP 03/26/12 1.10 EXPENSES Totals 27.25 Expense Totals 27.25 Client lANCER OFFSHORE RECEIVERSHIP Totals 10,617.25 Printed by JGZ on 5iJi]O I 2 at -1:19PM