TROUTMAN SANDERS LLP 405 New York, NY 10174 Tel: 212-704-6000 Fax: 212-704-6288 Mitchel H. Perkiel (MP - 8691) Lee W. Stremba (LS - 0117) Paul H. Deutch (PD - 4859) Eric S. Medina (EM - 8888)

Attorneys for Debtors and Debtors in Possession

UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK ------x : In re : Chapter 11 : M. FABRIKANT & SONS, INC. and : Case No. 06-12737 (SMB) FABRIKANT – LEER INTERNATIONAL, LTD. : Debtors. : : (Jointly Administered) ------x

NOTICE OF FILING BY M. FABRIKANT & SONS, INC. OF AMENDMENT TO SCHEDULES OF ASSETS AND LIABILITIES

PLEASE TAKE NOTICE THAT in accordance with Rule 1009 of the Federal

Rules of Bankruptcy Procedure and S.D.N.Y. L.B.R 1009-1, M. Fabrikant & Sons, Inc., a debtor and debtor in possession in the above-captioned cases, has filed the annexed amendment to its Schedules of Assets and Liabilities, filed with this Court as of January 16, 2007.

Dated: New York, New York August 16, 2007 TROUTMAN SANDERS LLP The 405 Lexington Avenue New York, NY 10174 (212) 704-6000

Attorneys for Debtors and Debtors-in-Possession

NEWYORK01 1211218v1 041080-000001 United States Bankruptcy Court Southern District of New York

In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB) Chapter 11

SUMMARY OF SCHEDULES

Indicate as to each schedule whether that schedule is attached and state the number of pages in each. Report the totals from Schedules A, B, D, E, F, I, and J in the boxes provided. Add the amounts of all claims from Schedules A and B to determine the total amount of the debtor’s assets. Add the amounts of all claims from Schedules D, E, and F to determine the total amount of the debtor’s liabilities. Individual debtors must also complete the “Statistical Summary of Certain Liabilities and Related Data” if they file a case under chapter 7, 11, or 13.

ATTACHED NO. OF NAME OF SCHEDULE ASSETS LIABILITIES OTHER (Yes/No) SHEETS

A - Real Property Yes 1 $ 925,000

B - Personal Property Yes 4 224,687,204

C - Property Claimed as Exempt Yes 1

D - Creditors Holding Secured Claims Yes 1 $ 161,947,902

E - Creditors Holding Unsecured Priority Claims (Total of Claims of Yes 11 464,746 Schedule E)

F - Creditors Holding Unsecured Yes 6 70,080,209 Non Priority Claims

G - Executory Contracts and Yes 1 Unexpired Leases

H - Codebtors Yes 1

I - Current Income of Individual Debtor(s) Yes N/A N/A

J - Current Expenditures of Individual Yes N/A N/A Debtor(s)

TOTAL 26 $ 225,612,204 $ 232,492,857

MFS FLI Amended Schedule Fs 8-16-07.xls M. FABRIKANT & SONS, INC. EXHIBIT ATTACHMENT FOR SCHEDULE F Outstanding Balances as of Nov 17, 2006 Note: Amounts for creditors with an " * " are net balances. UNLIQUIDATED CONTINGENT DISPUTED DATE CREDITOR NAME CREDITOR ADDRESS CLAIM TYPE OF CLAIM AMOUNT OF CLAIM INCURRED

A & H MFG., CO. P.O. BOX 19720, JOHNSTON, RI 02919 2005/2006 Goods/Services $1,482 A G COLOR INC. 17 EAST 48 STREET SUITE 701 NEW YORK, NY 10017 2005/2006 Goods/Services 51 A.T.B., INC. 580 , SUITE #204 NEW YORK, NY 10036 2005/2006 Goods/Services 4,583 A.V.I. MFG, CORP. 21 WEST 46TH ST. NEW YORK, NY 10036 2005/2006 Goods/Services 48 AAA ARCHITECTURAL HARDWARE CO. P.O. BOX 5851 HICKSVILLE, NY 11802-5851 2005/2006 Goods/Services 206 AAROHI DIAMONDS, INC. 36 WEST SUITE #509 NEW YORK, NY 10036 2005/2006 Goods/Services 1,152 ABN AMRO Bank N.V. PELIKANNSTRAAT STREET 70-76 2018 ANTWERPEN, BELGIUM 2005/2006 Loan Guaranty X 13,854,000 ADP, INC. P.O. BOX 9001006 LOUISVILLE, KY 40290-1006 2005/2006 Goods/Services 6,108 ADVANCE JEWELRY DISPLAY 71 WEST 47TH STREET 2ND FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services 101 ADWAR CASTING CO., LTD. 120 S. LONG BEACH ROAD ROCKVILLE CENTRE, NY 11570-5624 2005/2006 Goods/Services 2,429 AICPA P.O. BOX 10069 NEWARK, NJ 07101-3069 2005/2006 Goods/Services 345 ALL CUTS DIAMOND CORP. 580 FIFTH AVE. SUITE 914 NEW YORK, NY 10036 2005/2006 Goods/Services 10,028 ALLIED OFFICE PRODUCTS INC. P.O. BOX 31533 HARTFORD, CT 06150 2005/2006 Goods/Services 17,785 ALLIED OFFICE SUPPLIES INC. 38 EAST 32ND ST. NEW YORK, NY 10016 2005/2006 Goods/Services 1,570 ALLISON, MONROE 330 MADISON AVE., NEW YORK, NY 10017 2005/2006 Goods/Services 418 ALPHA DIAMOND CO* 54 BEZALEL STREET, RAMAT GAN, ISRAEL 52521 2005/2006 Goods/Services XX UNDETERMINED AMBIKA DIAMONDS 111 SHREEJEE CHAMBERS, TATA ROAD #2, OPERA HOUSE, MUMBAI, 400 004, 2005/2006 Goods/Services INDIA 188,851 AMC JEWELRY INC. 545 - 8TH AVENUE, 3RD FLR, NEW YORK, NY 10018 2005/2006 Goods/Services 337 AMERICA'S COLLECTIBLES NETWORK 10001 Kingston Pike, suite 57 Knoxvill, TN 37922-6912 2005/2006 Goods/Services XXX UNDETERMINED ANGLO INTERNATIONAL INC. 12851 University Avenue, suite #100 Clive, IA 50325-821 2005/2006 Goods/Services XXX UNDETERMINED ANTWERP DIAMOND BANK N.V. PELIKAANSTRAAT 54, 2018, ANTWERPEN, BELGIUM 2005/2006 Loan Guaranty X 8,804,000 ARMBRUST INTERNATIONAL 735 ALLENS AVENUE, PROVIDENCE,, RI 02905 2005/2006 Goods/Services 273 ASD CASTING CO. INC. 31 WEST 47TH ST., SUITE 405 NEW YORK, NY 10036 2005/2006 Goods/Services 16 ASIAN STAR CO. LTD. 114 MITTAL COURT-C, NARIMAN POINT, MUMBAI, 400 021, INDIA 2005/2006 Goods/Services 311,969 ASSAYERS, Y. SCHMIDT 36 WEST 47TH STREET ROOM 1202 NEW YORK, NY 10036 2005/2006 Goods/Services 178 ATASAY GOLD, INC. 22 WEST 48TH STREET,SUITE#703 NEW YORK, NY 10036 2005/2006 Goods/Services 2,999 ATIT DIAMOND CORP. 22 WEST 48TH ST. SUITE 902 NEW YORK, NY 10036 2005/2006 Goods/Services 64,951 -ACON ELECTRIC SERVICE 283 HUDSON STREET NEW YORK, NY 10013 2005/2006 Goods/Services 494 AUCOIN-HART JEWELERS, INC 1525 Metairie Road, Metairie, LA 70005 2005/2006 Goods/Services XXX UNDETERMINED AVAYA FINANCIAL SERVICES P.O. BOX 93000 CHICAGO, IL 60673-3000 2005/2006 Goods/Services 1,103 B.A. BALLOU & CO., INC. P.O. BOX 30000 HARTFORD, CT 06150 2005/2006 Goods/Services 18,222 B. FREEDMAN JEWELERS, INC 345 New York Avenue, Huntington, NY 11743-336 2005/2006 Goods/Services XXX UNDETERMINED BACON'S MULTIVISION 14043 COLLECTIONA CENTER DRIVE, CHICAGO, IL 60693 2005/2006 Goods/Services 195 BALAJI DIAM, LLC 15 WEST 47TH STREET, LL #8 NEW YORK, NY 10036 2005/2006 Goods/Services 127,024 BALLERINA 6 Main Street, ST. Thomas 00802 2005/2006 Goods/Services XXX UNDETERMINED BARDYS DIAMOND CENTER 2412 Battleground Avenue #27, Greensboro NC 27408 2005/2006 Goods/Services 7,810 BELFORD JEWELLERY UNIT D, 10/F KAISER ESTATE, PHASE 1,41 MAN YUE STREET, HONG KONG 2005/2006 Goods/Services 139 BEST JEWELRY MFG. CO., IN 250 Spring Street NW Suite 6w-119, Atlanta GA 30303-113 2005/2006 Goods/Services 1,791 BEVERLY HILLS JEWELERS 346 NEWKIRK ROAD, UNIT 1 & 2, RICHMOND HILL, ON L4C 049, CANADA 2005/2006 Goods/Services XXX UNDETERMINED BHANSALI & CO. 640-646 PANCHRATNA MAMA PARMANAND MARG. BOMBAY, 400 004 INDIA 2005/2006 Goods/Services 95,348 BHAVANI GEMS 101, PRASAD CHAMBERS, M.P. MARG, OPERA HOUSE, MUMBIA-400 004 INDIA 2005/2006 Goods/Services 1,479,015 BK JEWELRY CONTRACTORS,INC. 64 WEST 48th STREET SUITE #600 NEW YORK, NY 10036 2005/2006 Goods/Services 11,688 BLUE STAR 312A PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services & Litigation XX UNDETERMINED BLUERAYS, INC. 22 WEST 48TH STREET SUITE #1006 NEW YORK, NY 10036 2005/2006 Goods/Services 377,325 BOONE & SONS INC. OF D.C. 1025 Connecticut Ave, District of Columbia DC 20036-5405 2005/2006 Goods/Services XXX UNDETERMINED BRAHMANI GEMS 217 REGAL DIAMOND CENTRE, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 117,391 BRASIL COLOR GEMS 23 WEST 47TH ST. #37 NEW YORK, NY 10036 2005/2006 Goods/Services 8 BREMER JEWELRY 4707 N University Street, Peoria IL 61614-5830 2005/2006 Goods/Services XXX UNDETERMINED BRIAN MICHAELS, INC. 6929 Williams Road, Niagara Falls, NY 14304-3045 2005/2006 Goods/Services XXX UNDETERMINED BRIGHT SUN KHH INC. 62 WEST 47TH STREET SUITE 1112 NEW YORK, NY 10036 2005/2006 Goods/Services 17,939 BRILLIANT TRADING COMPANY, LLC* 580 FIFTH AVENUE, SUITE 629 NEW YORK, NY 10036 2005/2006 Goods/Services/Loans XX UNDETERMINED BRINKS INCORPORATED P.O. BOX 651696 CHARLOTTE, NC 28265-1696 2005/2006 Goods/Services 13,439 BROMBERG & COMPANY, INC. 123 N 20th Street, Birmingham AL 35203-3694 2005/2006 Goods/Services XXX UNDETERMINED BRUCE G. WEBER INC. 1700 Utica Square, Tulsa OK 74114-1620 2005/2006 Goods/Services XXX UNDETERMINED BUDDY & COMPANY LIMITED FLAT A2, 11/F, KAISER ESTATE, PHASE 1, 41 MAN YUE STREET, KOWLOON, 2005/2006 Goods/Services HONG KONG 2,984 BUSINESS JOURNALS, INC. 50 DAY STREET NORWALK, CT 06854 2005/2006 Goods/Services 2,618 C. PRAKASH & CO. 137 SHREEJEE CHAMBERS, OPERA HOUSE, MUMBAI, 400 007, INDIA 2005/2006 Goods/Services 57,205 C.J EXPORTERS 202 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 183,138 CAMPBELL, SUSAN 250 MERCER STREET APT #303D NEW YORK, NY 10012 2005/2006 Goods/Services 500 CANON BUSINESS SOLUTIONS 300 COMMERCE SQUARE BLVD BURLINGTON,, NJ 08016 2005/2006 Goods/Services 2,067 CANON FINANCIAL SERVICES, INC. P.O. BOX 4004 CAROL STREAM, IL 60197-4004 2005/2006 Goods/Services 1,861 CARPENTER DISTRIBUTING CO PO Box 2522- 2721 McCellan Blvd, Anniston AL 36202-2522 2005/2006 Goods/Services XXX UNDETERMINED CARRERA CASTING CORP. 64 WEST 48TH STREET 2ND FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services 9,311 CARTER JEWELERS 711 High Street, Jackson MS 39205-1820 2005/2006 Goods/Services XXX UNDETERMINED CASH AMERICA 1600 W 7 th Street, Fort Worth TX 76102 2005/2006 Goods/Services XXX UNDETERMINED CASH STORE, THE 9766 Lee Hwy Route 50, Fairfax VA 22031 2005/2006 Goods/Services XXX UNDETERMINED CENTUR GEMS 520 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 46,908 CENTURION JEWELRY BY 2019 MERRICK, NY 11566 2005/2006 Goods/Services 16,025 CHAIM AUSCH DIAMONDS 18 EAST 48TH STREET 4TH FLOOR NEW YORK, NY 10017 2005/2006 Goods/Services 1,165,743 CHAIN REACTION 155 N. Pine Street, Batesburg-Leesville SC 29006-1717 2005/2006 Goods/Services XXX UNDETERMINED CHAIN REACTION, INC D/B/A CR JEWELERS INC4010 Oak Circle, Boca Raton FL 33431 2005/2006 Goods/Services XXX UNDETERMINED CHAYA GEMS 902 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 44,418 CINGULAR WIRELESS P.O BOX 17542 BALTIMORE,, MD 21297-1542 2005/2006 Goods/Services 3,179 CLASSIC DIAMONDS (INDIA) LTD 1002 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 31,783 CLEAR LIGHT INC. 579 FIFTH AVE. NEW YORK, NY 10017 2005/2006 Goods/Services 5,006 COHEN, YOSSI 10 WEST 47TH STREET ROOM 1409 NEW YORK, NY 10036 2005/2006 Goods/Services 60 CONCORD SETTINGS, INC. 207 WEST 25TH STREET NEW YORK, NY 10001 2005/2006 Goods/Services 83 CORBO JEWELERS, INC. 58 Park Avenue, Rutherford NJ 07070-1793 2005/2006 Goods/Services XXX UNDETERMINED CORPORATE COFFEE SYSTEMS, LLC 745 SUMMA AVENUE WESTBURY, NY 11590 2005/2006 Goods/Services 889 CORPORATE EXPRESS IMAGING & P.O. BOX 95230 CHICAGO, IL 60694 2005/2006 Goods/Services 5,948 CORPORATION U.S. CALZADA DE TLALPAN NO 2738 COL ESPARTACO,C.P. 04870 DELEG COYOACAN 2005/2006 Goods/Services MEXICO 141 COUNTY OF HAYS P.O. BOX 2469, SAN MARCOS, TX 78667 2005/2006 Goods/Services 142 CROWN FINDINGS CO., INC. 71 WEST 47TH STREET BOOTH 21 NEW YORK, NY 10036-2826 2005/2006 Goods/Services 27,968 CRP JEWELLERY(CHIANG MAI) LTD. 99-99/1 MOO 9 CHAING MAIHODD RD., PHADAED DISTRICT AMPHUR MUANG, 2005/2006 Goods/Services 50100 THAILAND 26,449 CSC P.O. BOX 13397 PHILADELPHIA, PA 19101-3397 2005/2006 Goods/Services 2,623 D.SUBHASHCHANDRA & CO. 417 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 61,801 DATA2, INC. P.O.BOX 790379 ST. LOUIS, MO 63179 2005/2006 Goods/Services 1,289 DAVID CHARLES LTD. 516 12th Street, Hammonton NJ 08037-1307 2005/2006 Goods/Services XXX UNDETERMINED DAVID CORNELL & CO., INC. 3100 Monroe Avenue, Rochester NY 14618 2005/2006 Goods/Services XXX UNDETERMINED DGA SECURITY SYSTEMS, INC. 20 WEST 47TH STREET NEW YORK, NY 10036-3303 2005/2006 Goods/Services 605 DHANRAJ DHADDA EXPORTS 1208 PANCHRATNA, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 400,147 DHARMANANDAN DIAMONDS G 14 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 200,021 DIAMFAB B V B A* PELIKAANSTRAAT 62 B-2018 ANTWERPEN BELGIUM 2005/2006 Goods/Services/Loans XX UNDETERMINED DIAMLINK, INC. 1200 NEW YORK, NY 10036 2005/2006 Goods/Services 18,869 DIAMOND DESIGNS, INC. 333 South Main Street suite B100, Akron OH 44308 2005/2006 Goods/Services XXX UNDETERMINED DIAMOND INSCRIPTION TECHNOLOGY 36 WEST 47TH ST. SUITE 1008 NEW YORK, NY 10036 2005/2006 Goods/Services 325 UNLIQUIDATED CONTINGENT DISPUTED DATE CREDITOR NAME CREDITOR ADDRESS CLAIM TYPE OF CLAIM AMOUNT OF CLAIM INCURRED

DIAMOND MOUNTING, INC.* 330 MADISON AVE., NEW YORK, NY 10017 2005/2006 Goods/Services/Loans XX UNDETERMINED DIAMOND PROMOTION SERVICE 466 LEXINGTON AVENUE NEW YORK, NY 10017 2005/2006 Goods/Services 75 DIAMOND RESEARCH LABORATORY 589 FIFTH AVENUE NEW YORK, NY 10017 2005/2006 Goods/Services 25 DIASHINE EXPORTS 2504 PANCHRATNA, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 232,639 DICKER & DICKER FASHION J 24001 Chagrin Blvd. Beachwood OH 44122-5512 2005/2006 Goods/Services XXX UNDETERMINED DISONS GEMS, INC. 22 WEST 48TH STREET SUITE #300 NEW YORK, NY 10036 2005/2006 Goods/Services 1,338,872 DIVYA DIAMONDS 112-A/1, PRATIK ARCADE, TATA ROAD NO-2, OPERA HOUSE, MUMBAI – 400 004, 2005/2006 Goods/Services INDIA 54,280 DMX MUSIC P.O BOX 660557 DALLAS, TX 75266-0557 2005/2006 Goods/Services 159 DONNELLY MECHANICAL CORP. 96-59 222ND STREET QUEENS VILLAGE, NY 11429-1313 2005/2006 Goods/Services 2,375 DRESDIAM, INC. 36 WEST 47TH STREET ROOM #1008 NEW YORK, NY 10036 2005/2006 Goods/Services 135 DUNBAR GLOBAL LOGISTICS 50 SCHILLING ROAD HUNT VALLEY, MD 21031 2005/2006 Goods/Services 240 E.I.D. 302 DHARAM PALACE, 100/103 HUGHES ROAD, MUMBAI, 400 007, INDIA 2005/2006 Goods/Services 40,979 EAST WEST DIA IMPORTERS, 39 Quail CT Office Park Suite 206B, Walnut Creek 94596-556 2005/2006 Goods/Services XXX UNDETERMINED ELEGANT JEWELERS, MFG. CO., 31 WEST 47th STREET ROOM #301 NEW YORK, NY 10036 2005/2006 Goods/Services 52,727 ELITE LIMOUSINE PLUS INC. P.O. BOX 1588 LONG ISLAND CITY, NY 11101 2005/2006 Goods/Services 9,628 EMA MOLLA FERRARI MAH. VEZIRHAN CA VEZIRHAN #47 NURUOSMANIYE 34440 2005/2006 Goods/Services ISTANBUL, TURKEY 9,337 EMBY INTERNATIONAL INC. 592 FIFTH AVENUE 11TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services 34,795 ENGRAVING TECHNOLOGIES, INC. 1250 EASTON ROAD, SUITE 230 HORSHAM, PA 19044 2005/2006 Goods/Services 180 ENLINK INC. 10 PARSONAGE ROAD SUITE 312 EDISON, NJ 08837 2005/2006 Goods/Services 258,451 ESKAY DIAMONDS, INC. 576 FIFTH AVENUE SUITE #900 NEW YORK, NY 10036 2005/2006 Goods/Services 68,353 EQUITY DIAMOND BROKERS, I 9301 Montgomery Road, Cincinnati 45242-6401 2005/2006 Goods/Services XXX UNDETERMINED EUGENE SCHOFER GMBH & CO. POSTFACH 1644 D-75516 PFORZHEIM GERMANY 2005/2006 Goods/Services 267 EVER CONCEPT 8E, BLOCK 2, HONG KONG MANSION 18 NAM HONG KONG STREET SHAUKEIWAN 2005/2006 Goods/Services HONG HONG, 4,766 EVRICA JEWELERS,INC. 222 WEST 37TH STREET 14TH FLOOR NEW YORK, NY 10018 2005/2006 Goods/Services 814 EXCEL DISTRIBUTORS P.O. BOX 306 YONKERS, NY 10702 2005/2006 Goods/Services 8,219 EXCELL MANUFACTURING COMPANY 3794 COLLECTION CENTER DRIVE CHICAGO, IL 60693 2005/2006 Goods/Services 1,686 EXELCO N.V. PELIKAANSTRAAT 62 OFFICE 160 2018 ANTWERP, BELGIUM 2005/2006 Goods/Services 1,833 FABRIKANT - SALANT* 54, BEZALEL STREET RAMAT-GAN, 52521 NA, ISRAEL 2005/2006 Goods/Services/Loans XX UNDETERMINED FABRIKANT JAPAN 16-17 UENO 5-CHOME, TAITO-KU TOKYO 110,JAPAN 2005/2006 Goods/Services/Loans XX UNDETERMINED FABRIKANT TRADING (INDIA) PVT.* 304, PANCHRATNA, OPERA HOUSE, MUMBAI - 400 004 INDIA, 2005/2006 Goods/Services/Loans XX UNDETERMINED FAIRCHILD PUBLICATIONS, INC. P.O. BOX 5278 NEW YORK, NY 10087-5278 2005/2006 Goods/Services 145 FANCY TRADING COMPANY, LLC* 580 FIFTH AVENUE, SUITE 629 NEW YORK, NY 10036 2005/2006 Goods/Services XX UNDETERMINED FEDERAL EXPRESS CORP. P.O BOX 371461 PITTSBURGH, PA 15250-7461 2005/2006 Goods/Services 37,417 FIDELITY INVESTMENTS P.O.BOX 73307 CHICAGO, IL 60673-7307 2005/2006 Goods/Services 2,198 FILCAM INDUSTRIES INC BLDG 309 CANAL ROAD SUBIC BAY FREEPORT ZONE OLONGAPO CITY 2005/2006 Goods/Services ZAMBALES 2222 PHILIPPINES 214 FILE-A-GEM INCORPORATED 120 WEST 11TH STREET P.O. BOX 138 BAXTER SPRINGS, KS 66713 2005/2006 Goods/Services 2,359 FINDINGS, INCORPORATED P.O. BOX 847440 BOSTON, MA 02284-7440 2005/2006 Goods/Services 76,837 FIVE STAR CREATIONS, INC. 64 WEST 48TH STREET SUITE 503 NEW YORK, NY 10036 2005/2006 Goods/Services 600 FONDI LTD. 7 WEST 45TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services 31 FORBES MAGAZINE INC. P.O. BOX 5474 HARLAN, IA 51593-0974 2005/2006 Goods/Services 80 FORTGANG, CHARLES 330 MADISON AVE., NEW YORK, NY 10017 2005/2006 Loan/Interest Payables, Def'd Compensation XX UNDETERMINED FORTGANG, SUSAN 330 MADISON AVE., NEW YORK, NY 10017 2005/2006 Loan/Interest Payables XX UNDETERMINED FRAGMENTS, INC. 110 GREENE STREET NEW YORK, NY 10012 2005/2006 Goods/Services 2,725 FREMADA GOLD INC.'04 2 WEST 45TH STREET SUITE 1605 NEW YORK, NY 10036 2005/2006 Goods/Services 1,802 FROMARK, INC. 20 WEST 20TH STREET, SUITE 306 NEW YORK, NY 10011 2005/2006 Goods/Services 23,856 FUSIOTRONIK INC. 4550 HOCHELAGA MONTREAL QUEBEC H1V 1C5, CANADA 2005/2006 Goods/Services 108 GAELI,INC 3800 SOUTH OCEAN DRIVE SUITE #226 HOLLYWOOD, FL 33019 2005/2006 Goods/Services 157 GEM CERTIFICATION & APPRAISAL 580 FIFTH AVENUE, SUITE LL-05 NEW YORK, NY 10036 2005/2006 Goods/Services 7,110 GEMELODY INC. 580 FIFTH AVENUE SUITE #531 NEW YORK, NY 10036 2005/2006 Goods/Services 787 GEMEX SYSTEMS, INC. 6040 W. EXECUTIVE DRIVE SUITE A MEQUON, WI 53092 2005/2006 Goods/Services 680 GEMPRINT CORPORATION 10 FOUR SEASONS PLACE SUITE 400 TORONTO, ONTARIO, M9B 6H7 CANADA 2005/2006 Goods/Services 9,487 GENINO INC.-dba VICO 1302 NEW YORK, NY 10128 2005/2006 Goods/Services 602 GEOFFREY A. LAGAS & 630 FIFTH AVENUE S.B. # 101 NEW YORK, NY 10111 2005/2006 Goods/Services 902 GIA 5345 ARMADA DRIVE CARLSBAD, CA 92008 2005/2006 Goods/Services 200 GIA GEM TRADE LABORATORY 580 FIFTH AVENUE NEW YORK, NY 10036-4794 2005/2006 Goods/Services 6,658 GIRSH & ROTTMAN, P.C. 1331 17TH STREET, SUITE 510 DENVER,, CO 80202-1580 2005/2006 Goods/Services 2,844 GLOBAL CROSSING ACCOUNT # 0202984427 P.O. BOX 741276 CINCINNATI, OH 45274-1276 2005/2006 Goods/Services 1,845 GLOBAL EXCHANGE SERVICES P.O. BOX 640371 PITTSBURGH, PA 15264-0371 2005/2006 Goods/Services 696 GLOBE DIAMONDS INC. 43 WEST 47TH STREET SUITE #302 NEW YORK, NY 10036 2005/2006 Goods/Services 23,874 GOLDART INTERNATIONAL INC. 25 WEST 45TH STREET SUITE #403 NEW YORK, NY 10036 2005/2006 Goods/Services 107 GOLD CASTERS, INC. 430 S. Washington, Bloomington IN 47401 2005/2006 Goods/Services XXX UNDETERMINED GOMEZ, JENITH 330 MADISON AVE., NEW YORK, NY 10017 2005/2006 Goods/Services 77 GOOD HARVEST INTERNATIONAL LTD 55-59 CHRYSTIE STREET ROOM 19, 5TH FLOOR NEW YORK, NY 10002 2005/2006 Goods/Services 1,428 GOODWILL GEMS 22 HANUMAN SHARAN CO-OP HSG. SOC. LTD., 87/87-A, BOMANJI PETIT RD., 2005/2006 Goods/Services MUMBAI, 400 036, INDIA 136,253 GRAMERCY JEWELRY MFG. CORP. 115 WEST 30TH ST. 10TH FLOOR NEW YORK, NY 10001 2005/2006 Goods/Services 3,284 GROGAN JEWELERS, INC. 126 NORTH COURT STREET, FLORENCE, AL 35630 2005/2006 Goods/Services XXX UNDETERMINED GS LABORATORIES OF AMERICA 5525 N. MACARTHUR BLVD. MACARTHUR PLAZA SUITE 620 IRVING, TX 75038 2005/2006 Goods/Services 34,141 GUEITS,ADAMS & CO. 1155 AVENUE OF THE AMERICAS NEW YORK, NY 10036 2005/2006 Goods/Services 1,559 H. DIPAK & CO. D-10, ROAD NO-21, MIDC, ANDHERI (E), MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 5,671,876 H.B.S. DIAMONDS, INC. 2 W. 46th Street Suite 504, New York NY 10036-4502 2005/2006 Goods/Services XXX UNDETERMINED H.C. KIONKA & CO., INC. 15 MAIDEN LANE SUITE #908 NEW YORK, NY 10038 2005/2006 Goods/Services 4,364 HAHN & HESSEN LLP NEW YORK, NY 10022 2005/2006 Goods/Services 85,015 HAHN, PHILIP (Estate of) 405 LEXINGTON AVENUE, NEW YORK, NY 10174 2005/2006 Loan/Interest Payables 765,538 HARI KRISHNA EXPORTS 315 PRASAD CHAMBERS, 3RD FLOOR, OPERA HOUSE, MUMBAI, 400 004, 2005/2006 Goods/Services INDIA 187,216 HARRIS ORIGINALS OF NY 145 Sycamore Avenue, Central Islip NY 11722 2005/2006 Goods/Services XXX UNDETERMINED HEARST MAGAZINES PO BOX 4864 NEW YORK, NY 10261-4864 2005/2006 Goods/Services 100,000 HELZBERG'S DIAMOND SHOPS 1825 SWIFT ST., N. KANSAS CITY, MO 64116-3606 2005/2006 Goods/Services XXX UNDETERMINED HETAL DIAMONDS INC. 20 EAST 46TH STREET SUITE #1201 NEW YORK, NY 10017-9246 2005/2006 Goods/Services 31,646 HG I (Hidden Gems, LLC) 405 LEXINGTON AVENUE, NEW YORK, NY 10174 2005/2006 Loan/Interest Payables 7,942,167 HIRA EXPORTS 101/102 THE JEWEL, MAMA PARMANAND MARG, OPERA HOUSE, MUMBAI, 400 2005/2006 Goods/Services 004, INDIA 201,113 HOOVER & STRONG, INC. 10700 TRADE ROAD RICHMOND, VA 23236 2005/2006 Goods/Services 424 HOOVER, EVANS, & TURNER ,P.C. 3800 COLONNADE PARKWAY, SUITE 240 BIRMINGHAM, AL 35243 2005/2006 Goods/Services 20 HOWARD'S JEWELERS, INC. 6333 Pearl Road, Parma Heights OH 44130 2005/2006 Goods/Services XXX UNDETERMINED HSBC (HKSB), LTD. HSBC Main Building 1 Queen Road Central HONG KONG 2005/2006 Loan Guaranty X 4,509,000 I.C.G S.A. P.O. BOX 25-3006 BARREAL DE HEREDIA COSTA RICA 2005/2006 Goods/Services 2,658 I.W. MARKS JEWELERS, INC. 3841 Bellaire Blvd, Houston, TX 770251298 2005/2006 Goods/Services XXX UNDETERMINED IMPENCO LTD. 240 GUIZOT STREET, WEST MONTREAL, QUEBEC H2P 1L5 CANADA 2005/2006 Goods/Services 2,835 IMPEX DIAMONDS 302 DHARAM PALACE 100/103 HUGHES RD MUMBAI, 400 007 INDIA 2005/2006 Goods/Services 317,658 INCOME TAX DEPARTMENT OF INDIA The Assistant Director of Income Tax 1998-2006 International Taxes International Taxation – 3(2) Scindia House, 1st Floor/ Ballard Estate Mumbai 400033 India XXX UNDETERMINED INDEPENDENT GEMOLOGICAL 21 WEST 38TH STREET 9TH FLOOR NEW YORK, NY 10018 2005/2006 Goods/Services 1,613 INDIAN DIAMOND IMPORTS, INC. 15 WEST 47TH STREET SUITE #407 NEW YORK, NY 10036 2005/2006 Goods/Services 203,053 INOVIS, INC. P.O. BOX 198145 ATLANTA, GA 30384-8145 2005/2006 Goods/Services 477 INTERNATIONAL GEMMOLOGICAL 589 FIFTH AVENUE 4th Fl. NEW YORK, NY 10017 2005/2006 Goods/Services 10,869 INTERNATIONAL GEMOLOGICAL 27 QUEEN STREET EAST, STE1200 TORONTO, ONTARIO, M5C2M6 CANADA 2005/2006 Goods/Services 538 UNLIQUIDATED CONTINGENT DISPUTED DATE CREDITOR NAME CREDITOR ADDRESS CLAIM TYPE OF CLAIM AMOUNT OF CLAIM INCURRED

IRON MOUNTAIN RECORDS P.O. BOX 27128 NEW YORK, NY 10087-7128 2005/2006 Goods/Services 3,297 ISRAEL DISCOUNT BANK, LTD. 3 JABOTINSKI STREET RAMAT GAN, 52310 ISRAEL 2005/2006 Loan Guaranty X 3,396,000 J.M.D. JEWELRY, INC. 115 WEST 45TH STREET SUITE #200 NEW YORK, NY 10036 2005/2006 Goods/Services 577 JACK SUTTON CO., INC 519 Royal Street, New Orleans, LA 70130-2113 2005/2006 Goods/Services XXX UNDETERMINED JACOBY ENTERPRISES 1615-54 STREET BROOKLYN, NY 11204 2005/2006 Goods/Services 12 JAGUAR CASTING CO. INC. 307 WEST 36TH STREET 7TH FLOOR NEW YORK, NY 10018 2005/2006 Goods/Services 9,513 JAN JEWELRY DESIGNS INC 2 WEST 45TH STREET, 4TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services 197 JAY MANAV IMPEX 55-B SHREEJI ARCADE, TATA RD. NO2, OPERA HOUSE, MUMBAI, 400 004, 2005/2006 Goods/Services INDIA 53,167 JEAN & ALEX JEWELRY INC. 587 5TH AVENUE 2ND FLOOR NEW YORK, NY 10017 2005/2006 Goods/Services 21,616 JESSUP'S OF DAYTONA, INC. 100 S. Beach Street, Daytona Beach, FL 32114 2005/2006 Goods/Services XXX UNDETERMINED JEWELERS ARMORED SERVICE, INC. 43-15 11TH STREET LONG ISLAND CIT, NY 11101 2005/2006 Goods/Services 625 JEWELRY DESIGN CORPORATION 17-19 WEST 45TH STREET SUITE #505 NEW YORK, NY 10036 2005/2006 Goods/Services 1,806 JEWELRY UNLIMITED, INC. 71 WEST 47TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services 2,260 JOGANI EXPORTS 10/21 SWADESHI MILL ESTATE, 1ST FLOOR, TATA ROAD NO.2, MUMBAI, 400 2005/2006 Goods/Services 004, INDIA 46,331 JOHN VERDELLIS, INC. 169 E. Flagler Street #925 Miami FL 33131 2005/2006 Goods/Services XXX UNDETERMINED JOHNSON JEWELERS, INC. 5860 North Mesa Suite 118, El Paso TX 79912-5421 2005/2006 Goods/Services XXX UNDETERMINED JOSEF SCHUSTER INC. 62 WEST 47TH STREET SUITE #1209 NEW YORK, NY 10036 2005/2006 Goods/Services 846 JOSEPH CASTING CO., INC. 25 BROOK AVENUE MAYWOOD, NJ 07607 2005/2006 Goods/Services 55,650 JOSEPH FALKENSTEIN INC. 21 COGGINS LANE WEST ORANGE, NJ 07052 2005/2006 Goods/Services 90 JS RESOURCES, LLC 460 OTISCO DRIVE SUITE #100 WESTFIELD, NJ 07090 2005/2006 Goods/Services 675 JULIUS KLEIN DIAMONDS, IN 20 WEST 47TH STREET, SUITE 701, NEW YORK, NY 10036 2005/2006 Goods/Services XXX UNDETERMINED JUNIKER JEWELRY CO., INC. 4500 I-55 North I-55 North Suite 190, Jackson MS 39211 2005/2006 Goods/Services XXX UNDETERMINED JUSTICE JEWELERS, INC. 3520 E. Battlefield Street, Springfield MO 65804-4049 2005/2006 Goods/Services XXX UNDETERMINED K P SANGHVI & SONS 1301 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services & Litigation XX UNDETERMINED K R DIAMONDS 576 FIFTH AVENUE SUITE #1005 NEW YORK, NY 10036 2005/2006 Goods/Services 4,494 K. CHANDRAKANT & CO. 307, MEHTA BHAVAN, 311, CHARNI ROAD, MUMBAI-400 004, INDIA 2005/2006 Goods/Services 204,997 K. G. K. ENTERPRISES 647 - A PANCHRATNA OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 499,173 K. GIRDHARLAL INTERNATIONAL PVT LTD 1003 PANCHRATNA, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 2,288,357 K.P. SANGHVI, INC. 589 FIFTH AVENUE, SUITE #1008 NEW YORK, NY 10017 2005/2006 Goods/Services 4,800 KADET, JOSHUA 330 MADISON AVE., NEW YORK, NY 10017 2005/2006 Goods/Services 375 KAPRIELIAN ENTERPRISES INC 207 WEST 25H STREET NEW YORK, NY 10036 2005/2006 Goods/Services 9,802 KARP IMPEX PVT. LTD. 579 FIFTH AVENUE SUITE #1100 NEW YORK, NY 10017 2005/2006 Goods/Services 36,624 KASSOY LLC P.O. BOX 14078A NEWARK, NJ 07198-0078 2005/2006 Goods/Services 714 KEVADIA BROTHERS 224/225 MAJESTIC SHOPPING CENTRE, 144, J.S.S. ROAD, GIRAGON, MUMBAI, 2005/2006 Goods/Services 400 004, INDIA 65,968 KEYSTONE FINDINGS INC 600 EMLEN WAY TELFORD, PA 18969 2005/2006 Goods/Services 5,072 KING FURS, INC D/B/A KING FURS & FINE JEWE 4568 Popular Avenue, Memphis TN 38117 2005/2006 Goods/Services XXX UNDETERMINED KINGSTONE GEM IMPORTERS, LTD. 10 WEST 46TH STREET 8TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services 3,395 KINNEY + KINSELLA 45 WEST 21ST STREET 6TH FLOOR NEW YORK, NY 10010 2005/2006 Goods/Services 103,822 KIRAN EXPORTS 109 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 439,266 KMA SUNBELT TRADING CORP 3696 ULMERTON ROAD CLEARWATER, FL 33762 2005/2006 Goods/Services 5,043 KOTEL IMPORTERS, INC. 608 5TH AVENUE SUITE 800 NEW YORK, NY 10020 2005/2006 Goods/Services 5,973 KRAINZ CREATIONS,INC. 589 FIFTH AVENUE SUITE 1601 NEW YORK, NY 10017 2005/2006 Goods/Services 13,908 KRAVIT ESTATE BUYERS, INC 7775 W. Glades Road, Boca Raton FL 33434-4033 2005/2006 Goods/Services XXX UNDETERMINED KURT GAUM, INC. 580 FIFTH AVENUE, NEW YORK, NY 10036 2005/2006 Goods/Services 1,915 KUSHAL IMPEX 5 QUEENS DIAMOND, 202/38 2ND FLOOR, M.P. MARG, MUMBAI, 400 004, 2005/2006 Goods/Services INDIA 5,261 LANDY STATIONERS CORP. 45 WEST 27th STREET NEW YORK, NY 10001 2005/2006 Goods/Services 3,455 LAPEPITA VIA DEL GAVARDELLO 70 52100 AREZZO ITALY 2005/2006 Goods/Services 877 LAW OFFICE OF CHAPMAN & CUTLER P.O. BOX 71291 CHICAGO, IL 60694 2005/2006 Goods/Services 14,303 LAW OFFICES OF MITCHELL J. DEVAK, THE 90 MERRICK AVENUE SUITE #500 EAST MEADOW, NY 11554 2005/2006 Goods/Services 31,732 LAXMI DIAMOND 416 PRASAD CHAMBER, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 1,052,886 LEE'S MFG. COMPANY, INC. 160 NIANTIC AVENUE PROVIDENCE, RI 02907 2005/2006 Goods/Services 1,709 LEER TOKYO PEARL CO.,LTD.* 330 MADISON AVE., NEW YORK, NY 10017 2005/2006 Goods/Services XX UNDETERMINED LEO ROBBINS & SONS INC. 801 Walnut Street, Philadelphia PA 19107 2005/2006 Goods/Services 680 LEO WOLLEMAN,INC. 45 WEST 45TH STREET 10TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services 185 LEVY JEWELERS, INC. P.O. BOX 10147 101 E Broughton Street, Savannah GA 31401-339 2005/2006 Goods/Services XXX UNDETERMINED LIBERTY JEWELERS 31 Drakes Passage, St. Thomas 00802 2005/2006 Goods/Services XXX UNDETERMINED LILI DIAMONDS 580 5TH AVENUE SUITE #2500 NEW YORK, NY 10036 2005/2006 Goods/Services 5,113 LJS, INC. 17 WEST 45TH STREET ROOM #410 NEW YORK, NY 10036 2005/2006 Goods/Services 5,752 LONDON JEWELERS 28 SCHOOL STREET GLEN COVE,, NY 11542 2005/2006 Goods/Services 1,000 LOWENSTEIN SANDLER 65 LIVINGSTON AVENUE, ROSELAND, NJ 07068 2005/2006 Goods/Services 6,302 LUND FIRE PRODUCTS COMPANY INC P.O. BOX 610522 BAYSIDE, NY 11361-0522 2005/2006 Goods/Services 172 LUXURY DIAMONDS 20929 Ventura Blvd, Suite 47-282 Woodland Hills CA 91364 2005/2006 Goods/Services XXX UNDETERMINED M & Z CREATIONS, LTD. 15 W 47TH STREET SUITE 201 NEW YORK, NY 10036 2005/2006 Goods/Services 85 M. LIVI & SONS 10 W. 47 TH ST. SUITE 800 NEW YORK, NY 10036 2005/2006 Goods/Services 489 M. SURESH & CO. PVT. LTD. 419, PAREKH MARKET, OPERA HOUSE, MUMBAI-400 004, INDIA 2005/2006 Goods/Services 470,593 M.S. COMPANY, INC 61 SCHOOL STREET P.O. BOX 298 ATTLEBORO, MA 02703-0298 2005/2006 Goods/Services 132 MALCA-AMIT USA, LLC. 153-66 ROCKAWAY BOULEVARD JAMAICA, NY 11434 2005/2006 Goods/Services 15,690 MANUFACTURING USA ENT., INC. 632 IRVING AVENUE GLENDALE, CA 91201 2005/2006 Goods/Services 3,376 MARCO DELANO 50 WEST 47TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services 33 MAVITO LTD. 64 WEST 48TH STREET ROOM 701 NEW YORK, NY 10036 2005/2006 Goods/Services 36,931 MEDIACOM INC. 992 HIGH RIDGE RD., STAMFORD, CT 06905 2005/2006 Goods/Services 3,906 MERCURY RING CORP 280 GRAND AVENUE ENGLEWOOD, NJ 07631 2005/2006 Goods/Services 2,342 MIGEROBE, INC 405 Town Center Blvd, Ridgeland MS 39157-4899 2005/2006 Goods/Services XXX UNDETERMINED MILISTAR 15 WEST 46TH ST. 4TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services 94,310 MILONI GEMS INC. 38 WEST 48TH STREET SUITE #1002 NEW YORK, NY 10036 2005/2006 Goods/Services 3,160 MINE STONE SANTITIES, 9/B KRISHNA SHANGHI PATH, GAMDEVI, MUMBAI, 400 007, INDIA 2005/2006 Goods/Services 194,490 MODELBUILDERS, INC. PO BOX 1665 HIGHTSTOWN, NJ 08520 2005/2006 Goods/Services 127 MONARCH GEMS 203 PRASAD CHAMBERS 2ND FLOOR, OPERA HOUSE, MUMBAI, 400 004, 2005/2006 Goods/Services INDIA 69,194 MONDERA 45 W. 45th Street 15th Floor, New York, NY 10036 2005/2006 Goods/Services XXX UNDETERMINED MONMOUTH JEWELRY 1759 Monmouth Street, Newport KY 41071 2005/2006 Goods/Services XXX UNDETERMINED MOORE, DAWN 330 MADISON AVE., NEW YORK, NY 10017 2005/2006 Goods/Services 3,500 MORGAN JEWELERS 22200 Hawthorne Blvd, Torrance CA 90505 2005/2006 Goods/Services XXX UNDETERMINED MURRAY CEREL JEWELERS Seekonk Square 15 Commerce Way, Seekonk MA 02771-5816 2005/2006 Goods/Services XXX UNDETERMINED MUTUAL CENTRAL ALARM SERVICES, 10 WEST 46TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services 2,206 NAOMI P.O BOX 240 ISLAND PARK,, NY 11558-0240 2005/2006 Goods/Services 359 NASTASI MAINTENANCE 50 ROCKEFELLER PLAZA NEW YORK, NY 10020 2005/2006 Goods/Services 654 NATIONWIDE PRINTING COMPANY 855 N CONKLIN STREET FARMINGDALE, NY 11735 2005/2006 Goods/Services 796 NAVIN GEMS 1112 – A, PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 121,830 NEVIL GEMS 35C, PRATIK ARCADE, TATA ROAD, OPERA HOUSE, MUMBAI – 400 004, INDIA 2005/2006 Goods/Services 26,055 NEWAVE MANUFACTURERS, INC. 25 WEST 45th STREET SUITE 701 NEW YORK, NY 10036 2005/2006 Goods/Services 2,457 NEXT DIAMOND CO. 519 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 47,332 NICE DIAMONDS, INC. 22 WEST 48TH STREET SUITE 803 NEW YORK, NY 10036 2005/2006 Goods/Services 192 NIJMAJ S.A. DR FERRAN, 12 46950 XIRIVELLA VALENCIA SPAIN 2005/2006 Goods/Services 24 NIRU (NY) LTD 20 EAST 46TH STREET SUITE #1002 NEW YORK, NY 10017 2005/2006 Goods/Services 22,521 NORVELL-MARCUM CO., INC. P.O. BOX 2887 TULSA, OK 74101-2887 2005/2006 Goods/Services 22,415 NYC AURUM CREATIONS, INC. 42 WEST 48 STRRET SUITE #1102 NEW YORK, NY 10036 2005/2006 Goods/Services 2,669 OCE IMAGISTICS INC. 7555 E. HAMPDEN AVENUE SUITE 200 DENVER, CO 80231-4834 2005/2006 Goods/Services 2,241 OM COLOR DIAMONDS INC. 15 WEST 47TH STREET SUITE #1502 NEW YORK, NY 10036 2005/2006 Goods/Services 440 OROPURO, INC. 236 WEST 30TH STREET NEW YORK, NY 10001 2005/2006 Goods/Services 3 UNLIQUIDATED CONTINGENT DISPUTED DATE CREDITOR NAME CREDITOR ADDRESS CLAIM TYPE OF CLAIM AMOUNT OF CLAIM INCURRED

OSCAR SILVA 1429 7TH STREET WEST BABYLON, NY 11704 2005/2006 Goods/Services 290 OVADIA DIAMONDS USA INC. 589 5TH AVE. SUITE # 805 NEW YORK, NY 10017 2005/2006 Goods/Services 5,557 OVERSEAS DIRECT CO.* 579 FIFTH AVENUE #855 NEW YORK, NY 10017 2005/2006 Goods/Services/Loans XX UNDETERMINED OVERTON & CO. 700 ROCKAWAY TURNPIKE SUITE 201 LAWRENCE, NY 11559 2005/2006 Goods/Services 940 P. ASHOKKUMAR & CO. 807 PRASAD CHAMBERS, 8TH FLOOR, OPERA HOUSE, MUMBAI, 400 004, 2005/2006 Goods/Services INDIA 34,928 PANKAJ DIAMOND 313-315 THE JEWEL, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 94,361 PARAS DIAMOND CORP 592 FIFTH AVENUE NEW YORK NY, 10036 2005/2006 Goods/Services 8,501 PERFECTA DESIGNS INC. P.O. BOX 4234 ROCK CNTR. STN. NEW YORK, NY 10185 2005/2006 Goods/Services 261 PERFECTION REPROGRAPHICS CO. 1221 AVENUE OF THE AMERICANS CONCOURSE, C-2 LEVEL NEW YORK, NY 2005/2006 Goods/Services 10020 803 PERSONALLY YOURS 533 HAYMARKET COVE MEMPHIS, TN 38120 2005/2006 Goods/Services 264 PHIL'S STATIONERY 9 EAST 47TH STREET NEW YORK, NY 10017 2005/2006 Goods/Services 10,384 PITNEY BOWES INC. P.O. BOX 856210 LOUISVILLE, KY 40285-6210 2005/2006 Goods/Services 1,237 PLATT BOX COMPANY 998C OLD COUNTRY ROAD #154 PLAINVIEW, NY 11803 2005/2006 Goods/Services 932 POSTMASTER NY GPO - JAF STATION 421 8TH AVENUE NEW YORK, NY 10001-9998 2005/2006 Goods/Services 2,100 PREMIER DESIGN SYSTEMS, INC. 222 S. 9TH STREET, SUITE 3600 MINNEAPOLIS, MN 55402 2005/2006 Goods/Services 5,325 PROCARGO S.A.C. JUAN DE ARONA 776-A, OFICINA 303,SAN ISIDRO LIMA 27, PERU 2005/2006 Goods/Services 355 PROVIDENCE CHAIN CO. 225 CARLOINA AVENUE PROVIDENCE, RI 02905-4538 2005/2006 Goods/Services 49 PROVIDENCE LABEL & TAG 315 HARRIS AVE. PROVIDENCE, RI 02909 2005/2006 Goods/Services 376 PUNAM GEMS 1803-A PANCRATNA OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 23,859 R. SURESH & CO. 514 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 111,512 R. T. DIAMOND PVT. LTD. 7/714 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 58,060 R.S. IMPORTING LTD. 2 WEST 46TH STREET SUITE 407 NEW YORK, NY 10036 2005/2006 Goods/Services 20 RAM JEWELRY INC. 7 WEST 45TH STREET, #600 NEW YORK,, NY 10036 2005/2006 Goods/Services 30,348 RAMSEY, STEVE 500 Lake Marina Drive #217, New Orleans LA 70124 2005/2006 Goods/Services XXX UNDETERMINED RAPID REPAIR Moorestown Mall, Moorestowm NY 08057 2005/2006 Goods/Services XXX UNDETERMINED RCPI CLEANING SERVICES, LLC 1270 AVENUE OF THE AMERICAS NEW YORK, NY 10111 2005/2006 Goods/Services 17,681 REAL GEMS, INC. 18 EAST 48TH ST. #801 NEW YORK, NY 10017-1014 2005/2006 Goods/Services 242 RICH GEMS, INC. 37 WEST 47TH STREET #300 NEW YORK, NY 10036 2005/2006 Goods/Services 8,886 RICOH BUSINESS SYSTEMS P.O. BOX 41601 PHILADELPHIA, PA 19101-1601 2005/2006 Goods/Services 7,881 RICOH BUSINESS SYSTEMS, INC. P.O BOX 13583 NEWARK, NJ 07188-0049 2005/2006 Goods/Services 1,203 RITANI LLC. 2 WEST 45TH STREET, 3RD FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services 29,284 ROBILOTTI FINE JEWELERS 3533 STRATFORD DR., VESTAL, NY 13850 2005/2006 Goods/Services 300 ROGER BUTLER JEWELERS, INC P.O Box 1118 109 Broad Street, Selma AL 36702-1098 2005/2006 Goods/Services XXX UNDETERMINED ROMM & CO., INC. 1280 Belmont Street, Brockton MA 02301 2005/2006 Goods/Services XXX UNDETERMINED RONELLA LASING CORP. 36 WEST 47TH STREET SUITE 500 NEW YORK, NY 10036 2005/2006 Goods/Services 302 RONI CASTING, INC. 33 WEST 46 STREET 7TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services 186 ROSHAN DIAMOND 230 SHREEJEE CHAMBERS, 2ND FLR, TATA ROAD NO. 1 & 2, OPERA HOUSE, 2005/2006 Goods/Services MUMBAI, 400 004, INDIA 44,549 ROSS ELLIOTT JEWELERS P.O Box 3939 South Highway 41 Terre Haute IN 47803-0939 2005/2006 Goods/Services XXX UNDETERMINED ROSY BLUE (INDIA) PVT LTD 1608-9, PRASAN CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 57,901 ROYAL CHAIN INC. 2 WEST 46TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services 152 ROYAL STONE 87-B PREM MILAN, 1ST FLOOR, BLOCK NO. 10, NEPEANSEA ROAD, MUMBAI, 2005/2006 Goods/Services 400 006, INDIA 43,861 S. RASIKLAL & CO 516 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 37,496 S.J.T.A. 4 EXECUTIVE PARK DRIVE SUITE 1202 ATLANTA, GA 30329 2005/2006 Goods/Services 125 SAFE PASSAGE COMMUNICATION INC 117 S.7TH STREET P.O. BOX 1712 RICHMOND, IN 47375 2005/2006 Goods/Services 92 SAMKIT DIAMONDS 111 PRASAD CHAMBERS, 1ST FLR, SWADESHI MILL COMPOUND, OPERA 2005/2006 Goods/Services HOUSE, MUMBAI, 400 004, INDIA 44,716 SANABRIA c/o ALTERMAN & BOOP 35 WORTH STREET, NEW YORK, NY 10013 2005/2006 Litigation XX UNDETERMINED SANDEEP DIAMOND CORP. 20 EAST 46TH STREET SUITE 603 NEW YORK, NY 10017 2005/2006 Goods/Services XXX UNDETERMINED SCEPTER JEWELRY LIMITED UNIT 1108B, 11/F., TOWER 1 CHINA HONG KONG CITY 33 CANTON ROAD, TSIM 2005/2006 Goods/Services SHA TSUI HONG KONG 86 SCHAIN LEIFER GURALNICK 10 EAST 40TH STREET SUITE 2710 NEW YORK, NY 10016-0348 2005/2006 Goods/Services 95,023 SECURENET, INC. 30-00 47TH AVENUE LONG ISLAND CITY, NY 11101 2005/2006 Goods/Services 8,231 SEIKO CORP. OF AMERICA P.O. BOX 100167, ATLANTA, GA 30384 2005/2006 Goods/Services XXX UNDETERMINED SELLA, MATAN 150 JACKSON STREET, #1, BROOKLYN, NY 11211 2005/2006 Goods/Services 2,030 SERKO & SIMON GLUCK & KANE LLP 1700 31ST FLOOR NEW YORK, NY 10019 2005/2006 Goods/Services 1,481 SETH DIAMOND ASSOCIATES, INC. 45 WEST 45TH STREET SUITE #801 NEW YORK, NY 10036 2005/2006 Goods/Services 41 SETS JEWELRY 640 SOUTH HILL STREET SUITE 641 LOS ANGELES, CA 90014 2005/2006 Goods/Services 2,622 SHARON PAPER CO., INC. 317 HARRINGTON AVE. P.O. BOX 328 CLOSTER, NJ 07624 2005/2006 Goods/Services 955 SHENOA CO., INC. 1 West 47th Street, New York, NY 10036-4704 2005/2006 Goods/Services 24 SHITAL DIAM 711, PRASAD CHAMBERS, OPERA HOUSE, MUMBAI-400 004 INDIA 2005/2006 Goods/Services 26,740 SHIVANI GEMS, INC 589 FIFTH AVENUE SUITE #1107 NEW YORK, NY 10017 2005/2006 Goods/Services 32,337 SHRADDHA GEMS 16 SURESH SHADAN, 2ND FLOOR, 191/193 R.R.M.R. RD., PRATHNA SAMAJ, 2005/2006 Goods/Services MUMBAI, 400 004, INDIA 77,690 SHREE RAMKRISHNA EXPORT 214 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 392,461 SHRENUJ & CO. 405 DHARAM PALACE, 100-103 N.S. PARKAR MARG., MUMBAI, 400 007, INDIA 2005/2006 Goods/Services 35,970 SHUTLE INC. 7 WEST 45TH STREET SUITE #704 NEW YORK, NY 10036 2005/2006 Goods/Services 7,564 SIEBENBERG, BENJAMIN N. 15 W 37TH STREET, 6TH FLOOR, NEW YORK, NY 10018 2005/2006 Litigation C/O SIECHE & CO. INC. XX UNDETERMINED SIEMENS COMMUNICATIONS, INC. P.O. BOX 99076 CHICAGO, IL 60693-9076 2005/2006 Goods/Services 4,528 SIM DIAM 601 MADHUKUNJ BUILDING, SAVANI ROAD, PRABHADEVI, MUMBAI, 400 025, 2005/2006 Goods/Services INDIA 13,068 SISSY'S LOG CABIN, INC. 2319 Camden Road, Pine Bluff AR 71603-3637 2005/2006 Goods/Services XXX UNDETERMINED SOLKAN INDUSTRIES INC. 36 WEST 47TH STREET RM.703 NEW YORK, NY 10036 2005/2006 Goods/Services 3 SOLSTAR INTERNATIONAL, INC. 20 WEST 47TH STREET SUITE #800 NEW YORK, NY 10036 2005/2006 Goods/Services 65,046 SOTHEBY'S 1334 YORK AVENUE, NEW YORK, NY 10021 2005/2006 Goods/Services XXX UNDETERMINED SOVEREIGN PRECIOUS METALS, LLC 15 WESTMINSTER STREET 2ND FLOOR PROVIDENCE, RI 02903 2005/2006 Goods/Services 3,492 SPARKS STEEL STAMPS, INC. 37-26 34TH STREET LONG ISLAND CTY, NY 11101 2005/2006 Goods/Services 221 SPED IN SRI VIA GALILEO FERRARIS,246 52100 AREZZO ITALY 2005/2006 Goods/Services 250 SPIRIT INTERNATIONAL, INC. 1200 VALWOOD PARKWAY CARROLTON, TX 75006 2005/2006 Goods/Services 2,468 STANFRE INDUSTRIES, INC. 19 WEST 36TH STREET NEW YORK, NY 10018 2005/2006 Goods/Services 17 STARLIGHT GEM CO.-DO NOT PAY! 46 WEST 46TH ST 4TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services 2,340 STERLING COMMERCE, INC.-73199 P.O. BOX 73199 CHICAGO, IL 60673 2005/2006 Goods/Services 19,782 STERLING TESTING SYSTEMS, INC. P.O. BOX 35626 NEWARK, NJ 07193-566 2005/2006 Goods/Services 1,290 STULLER P.O. BOX 87777 LAFAYETTE, LA 70598-7777 2005/2006 Goods/Services 299 STULLER, INC. 302 RUE LOUIS XIV LAFAYETTE, LA 70508 2005/2006 Goods/Services 903 STURON CORP. 1133 West Broadway, Louisville KY 40203 2005/2006 Goods/Services XXX UNDETERMINED SUASHISH DIAMONDS LIMITED MEHTA MAHAL, 11TH FLOOR, 15, MATHEW ROAD, OPERA HOUSE, MUMBAI – 2005/2006 Goods/Services 400 004, INDIA 127,919 SUMAR GOLD AND DIAMONDS 290 Highway 8, East Brunswick, NJ 08816 2005/2006 Goods/Services XXX UNDETERMINED SUNRISE JEWELRY MFG. CORP. 2371 FENTON STREET CHULA VISTA, CA 91913 2005/2006 Goods/Services 43 SUNSHINE DIAMONDS, INC. 38 WEST 48TH STREET SUITE #905 NEW YORK, NY 10036 2005/2006 Goods/Services 14,008 SUPERB JEWELERS INC. 36 WEST 47TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services 739 SUPERGEMS INDIA PVT LTD 1404 PANCHRATNA, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 184,833 SUREDIAM, INC 22 WEST 48TH STREET ROOM# 1205 NEW YORK,, NY 10036 2005/2006 Goods/Services 8,574 SURESH BROTHERS 511 PANCHRATNA, OPERA HOUSE, MUMBIA-400 004 INDIA 2005/2006 Goods/Services 12,997 TESSLER & WEISS 2389 VAUXHALL ROAD UNION, NJ 07083 2005/2006 Goods/Services 76,025 THACHER PROFFITT & WOOD LLP 2 WORLD FINANCIAL CENTER NEW YORK, NY 10281 2005/2006 Goods/Services 9,162 THELEN REID & PRIEST LLP 875 NEW YORK, NY 10022 2005/2006 Goods/Services 7,114 TIE COMMERCE, INC. 24 NEW ENGLAND EXECUTIVE PARK BURLINGTON, MA 01803 2005/2006 Goods/Services 4,851 TIGER GROUP INTERNATIONAL INC.* 330 MADISON AVE., NEW YORK, NY 10017 2005/2006 Goods/Services/Loans XX UNDETERMINED TIGER JEWELLERY MANUFACTURING 99-99/1 MOO 9 CHIANG MAIHODD R, PHADAED DISTRICT, AMPHUR, CHIANG MAI 2005/2006 Goods/Services 50100, THAILAND 1,645 UNLIQUIDATED CONTINGENT DISPUTED DATE CREDITOR NAME CREDITOR ADDRESS CLAIM TYPE OF CLAIM AMOUNT OF CLAIM INCURRED

TOMO N TOMO INC 102 SERPENTINE ROAD DEMAREST, NJ 07627 2005/2006 Goods/Services 50 TOWNSEND DAVIS MEDIA LLC TWO SOUND VIEW DRIVE SUITE 100 GREENWICH, CT 06830 2005/2006 Goods/Services 6,167 TRADITIONAL JEWELERS Edgewood Mall, McComb MS 39648 2005/2006 Goods/Services XXX UNDETERMINED TRADITIONAL JEWELERS INC. Edgewood Mall, McComb MS 39648 2005/2006 Goods/Services XXX UNDETERMINED U.S. COUNCIL FOR INTERNATIONAL 1212 AVENUE OF THE AMERICAS NEW YORK, NY 10036 2005/2006 Goods/Services 40 UNION BANK OF ISRAEL 3 JABOTINSKI STREET P.O.B. 3006 RAMAT GAN, 52310 ISRAEL 2005/2006 Loan Guaranty X 7,870,000 UNIORO PRECIOUS METAL IND GERMISTON 1401 REFINERY ROAD, INDUSTRIES WEST P.O. BOX 1020 2005/2006 Goods/Services GERMISTON 1400 SOUTH AFRICA 601 UNITED BROTHERS JEWELRY 48 WEST 48TH STREET, ROOM 700 NEW YORK, NY 10036 2005/2006 Goods/Services 32 UNITED PARCEL SERVICE P.O. BOX 7247-0244 PHILADELPHIA, PA 19170-0001 2005/2006 Goods/Services 230 UNITEDHEALTHCARE CLAIMS ACCT. 22703 NETWORK PLACE, CHICAGO, IL 60673-1227 2005/2006 Goods/Services 95,058 UPS SUPPLY CHAIN SOLUTIONS,INC P.O.BOX 34486 LOUISVILLE, KY 40232 2005/2006 Goods/Services 25 VAISHALI DIAMOND CORP. 579 FIFTH AVENUE SUITE 1475 NEW YORK, NY 10017 2005/2006 Goods/Services 11,250 VALENZ GOLD CORP. 34 WEST 46TH STREET SUITE 401 NEW YORK, NY 10036 2005/2006 Goods/Services 51 VALLABHAI DHANJIBHAI & CO. G-1 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services 131,643 VALUE CITY/ RAYMONDS 3241 WESTERVILLE RD., COLUMBUS, OH 43224 2005/2006 Goods/Services XXX UNDETERMINED VAN COTT JEWELERS, LTD. TOWN SQUARE MALL, P.O. BOX 1277, VESTAL, NY 13851 2005/2006 Goods/Services XXX UNDETERMINED VENICE JEWELRY INC. 36 WEST 47TH ST. RM 803 NEW YORK, NY 10036 2005/2006 Goods/Services 373 VERIZON P.O. BOX 15124, ALBANY, NY 12212-5124 2005/2006 Goods/Services 4,130 VERIZON WIRELESS P.O. BOX 489, NEWARK, NJ 07101-0489 2005/2006 Goods/Services 2,676 VICTOR SETTINGS 25 BROOK AVENUE MAYWOOD, NJ 07607-1193 2005/2006 Goods/Services 33,373 VIELLE JEWELRY, INC. 48 WEST 48TH STREET SUITE #1005 NEW YORK, NY 10036 2005/2006 Goods/Services 1,236 VINCIGUERRA & SONS JEWELE 701 Market Street, Saint Louis MO 63101 2005/2006 Goods/Services XXX UNDETERMINED W.D.N. TRADING L.T.D. Diam Exch. Bldg. 54 Bezalel St. RM 1080 Ramat Gan Israel5252 2005/2006 Goods/Services XXX UNDETERMINED W.H.CREATIONS, INC 1944 PROSPECT AVENUE EAST MEADOWS,, NY 11554-3143 2005/2006 Goods/Services 568 W.L.FARMER JLRS P.O Box 22668, 821 Euclid Avenue, Lexington KY 4050 2005/2006 Goods/Services XXX UNDETERMINED W.R. COBB COMPANY 850 WELLINGTON AVENUE CRANSTON, RI 02910 2005/2006 Goods/Services 466 WAGNER INTERNATIONAL INC. 38 EAST 32ND ST. NEW YORK, NY 10016 2005/2006 Goods/Services 317 WARE JEWELERS, INC. P.O Box 3087 111 S. College Street, Auburn AL 36831-3087 2005/2006 Goods/Services XXX UNDETERMINED WARNER BOX & DISPLAY 1002 S.W. ARD STREET LAWTON, OK 73505 2005/2006 Goods/Services 3,821 WARNER CO. 5098 N Palm Avenue, Fresno CA 93704-2201 2005/2006 Goods/Services XXX UNDETERMINED WESTERN STONE & METAL COR 2365 Windy Hill Rd SE, Marietta, GA 30067 2005/2006 Goods/Services XXX UNDETERMINED WILLETS MANAGEMENT SYSTEMS,INC P.O. BOX 1259 PORT WASHINGTON, NY 11050-0310 2005/2006 Goods/Services 542 WINSTON SUPPORT SERVICES, LLC 122 EAST SUITE #320 NEW YORK, NY 10168 2005/2006 Goods/Services 17,797 WOMEN'S WEAR DAILY P.O. BOX 15008 NORTH HOLLYWOOD, CA 91615-5008 2005/2006 Goods/Services 145 WOODARD'S Northgate Mall, Tullahoma TN 37388 2005/2006 Goods/Services XXX UNDETERMINED YOUR TICKET PLACE, INC. 4 BEAVERBROOK ROAD PMB 113 LINCOLN PARK, NJ 07035 2005/2006 Goods/Services 200 Total: $70,080,209