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 5 277,581,242 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 25 $ 225,612,204 $ 439,993,890

FABRIKANT Schedules 1-16-07 In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB)

Chapter 11

SCHEDULE A - REAL PROPERTY

Except as directed below, list all real property in which the debtor has any legal, equitable, or future interest, includingall property owned as a co-tenant, community property, or in which the debtor has a life estate. Include any property in which the debtor holds rights and powers exercisablefor the debtor’s own benefit. If the debtor is married, state whether husband, wife, or both own the property by placing an “H,” “W,” “J,” or “C” in the column labeled “Hus., Wife, Joint, or Comm.” If the debtor holds no interest in real property, write “None” under “Description and Location of Property.” Do not include interests in executory contracts and unexpired leases on this schedule. List them in Schedule G - Executory Contracts and Unexpired Leases. If an entity claimsto have a lien or hold a secured interest in any property, state the amount of the secured claim. See Schedule D. If no entity claims to hold a secured interest in the property, write “None” in the column labeled “Amount of Secured Claim.” If the debtor is an individual or if a joint petition is filed, state the amount of any exemption claimed in the property only in Schedule C - Property Claimed as Exempt.

CURRENT VALUE OF HUS., DEBTOR'S INTEREST WIFE, NATURE OF DEBTOR'S IN PROPERTY AMOUNT OF DESCRIPTION AND LOCATION OF PROPERTY JOINT, INTEREST IN PROPERTY WITHOUT DEDUCTING SECURED CLAIM OR ANY SECURED CLAIM COMM. OR EXEMPTION Panchratna Building 4th Floor Owner of property $600,000 Opera House (1,460 sq. ft.). , India Deposit on: Debtor made deposit on Bharat Diamond Bourse building site (2,500 sq. ft.) in 325,000 India Mumbai, India Total: $925,000 In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB)

Chapter 11

SCHEDULE B - PERSONAL PROPERTY

Except as directed below, list all personal property of the debtor of whatever kind. If the debtor has no property in one or more of the categories, place an “X” in the appropriate position in the column labeled “None.” If additional space is needed in any category, attach a separate sheet properly identified with the case name, case number, and the number of the category. If the debtor is married, state whether husband, wife, or both own the property by placing an “H,” “W,” “J,” or “C” in the column labeled “Hus., Wife, Joint, or Comm.” If the debtor is an individual or a joint petition is filed, state the amount of any exemptions claimed only in Schedule C - Property Claimed as Exempt. Do not list interests in executory contracts and unexpired leases on this schedule. List them in Schedule G - Executory Contracts and Unexpired Leases. If an entity claimsto have a lien or hold a secured interest in any property, state the amount of the secured claim. See Schedule D. If no entity claimsto hold a secured interest in the property, write “None” in the column labeled “Amount of Secured Cla If the property is being held for the debtor by someone else, state that person’s name and address under “Description and Location of Property." In providing the information requested in this schedule, do not include the name or address of a minor child. Simply state "a minor child".

N CURRENT VALUE OF DEBTOR'S TYPE OF PROPERTY O DESCRIPTION AND LOCATION OF PROPERTY HUS., WIFE, INTEREST IN PROPERTY N JOINT, OR WITHOUT DEDUCTING ANY E COMM. SECURED CLAIM OR EXEMPTION 1. Cash on hand. Petty cash on hand (approx.) $2,000

2. Checking, savings or other financial accounts, Book balance at bank. 3,987,169 certificates of deposit, or shares in banks, savings and loan, thrift, building and loan, and homestead associations, or credit unions, brokerage houses, or cooperatives.

3. Security deposits with public utilities, telephone Security deposits for shipping, security and other services. 349,588 companies, landlords, and others.

4. Household goods and furnishings, including X audio, video, and computer equipment.

5. Books, pictures and other art objects, antiques, X stamp, coin, record, tape, compact disc, and other collections or collectibles.

6. Wearing apparel. X

7. Furs and jewelry. X

8. Firearms and sports, photographic, and other X hobby equipment. In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB)

Chapter 11

SCHEDULE B - PERSONAL PROPERTY (Continuation Sheet)

N CURRENT VALUE OF DEBTOR'S TYPE OF PROPERTY O DESCRIPTION AND LOCATION OF PROPERTY HUS., WIFE, INTEREST IN PROPERTY N JOINT, OR WITHOUT DEDUCTING ANY E COMM. SECURED CLAIM OR EXEMPTION 9. Interests in insurance policies. Name insurance Various life insurance policies TBD company of each policy and itemize surrender or refund value of each.

10. Annuities. Itemize and name each issuer. X

11. Interests in an education IRA as defined in 26 X U.S.C. § 530(b)(1) or under a qualified State tuition plan as defined in 26 U.S.C. § 529(b)(1). Give particulars. (File separately the record(s) of any such interest(s). 11 U.S.C. § 521(c); Rule 1007(b)).

12. Interests in IRA, ERISA, Keogh, or other pension X or profit sharing plans. Itemize.

13. Stock and interests in incorporated and See attached file: MFS Schedule B 13.xls unincorporated businesses. Itemize.

14. Interests in partnerships or joint ventures. Itemize. X

15. Government and corporate bonds and other X negotiable and non-negotiable instruments.

16. Accounts receivable. Reflects A/R of non-affiliate parties. Primarily retail and other 53,272,734 customer accounts. No general reserves have been taken to reflect recoverability.

For list of affiliates with A/R balances, see attached file: MFS Schedule B 16.xls 17. Alimony, maintenance, support, and property X settlements to which the debtor is or may be entitled. Give particulars.

18. Other liquidated debts owing debtor including tax X refunds. Give particulars. In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB)

Chapter 11

SCHEDULE B - PERSONAL PROPERTY (Continuation Sheet)

N CURRENT VALUE OF DEBTOR'S TYPE OF PROPERTY O DESCRIPTION AND LOCATION OF PROPERTY HUS., WIFE, INTEREST IN PROPERTY N JOINT, OR WITHOUT DEDUCTING ANY E COMM. SECURED CLAIM OR EXEMPTION 19. Equitable or future interests, life estates, and X rights or powers exercisable for the benefit of the debtor other than those listed in Schedule of Real Property.

20. Contingent and non-contingent interests in estate X of a decedent, death benefit plan, life insurance policy, or trust.

21. Other contingent and unliquidated claims of every Due from affiliates (net) 115,748,897 nature, including tax refunds, counterclaims of the debtor, and rights to setoff claims. Give estimated value of each. Personal and misc. loans (net) 3,116,607 22. Patents, copyrights, and other intellectual See attached file: MFS Schedule B 22.xls property. Give particulars.

23. Licenses, franchises, and other general X intangibles. Give particulars.

24. Customer lists or other compilations containing X personally identifiable information (as defined in 11 U.S.C. § 101(41A)) provided to the debtor by individuals in connection with obtaining a product or service from the debtor primarily for personal, family, or household purposes. 25. Automobiles, trucks, trailers, and other vehicles. X

26. Boats, motors, and accessories. X

27. Aircraft and accessories. X In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB)

Chapter 11

SCHEDULE B - PERSONAL PROPERTY (Continuation Sheet)

N CURRENT VALUE OF DEBTOR'S TYPE OF PROPERTY O DESCRIPTION AND LOCATION OF PROPERTY HUS., WIFE, INTEREST IN PROPERTY N JOINT, OR WITHOUT DEDUCTING ANY E COMM. SECURED CLAIM OR EXEMPTION 28. Office equipment, furnishings, and supplies. Various office equipment, furnishings and other fixed assets 3,756,728 such as computers, furniture, machinery and equipment, etc. Net book value used.

Locations: One Rockefeller Plaza New York, NY 10020 - and - Panchratna Building 4th Floor Opera House Mumbai, India

29. Machinery, fixtures, equipment and supplies used X in business.

30. Inventory. Loose diamonds, solitaire, couture, jewelry and other. Valued at 44,453,482 the lower of cost or market with cost determined using the average cost method.

31. Animals. X

32. Crops - growing or harvested. Give particulars. X

33. Farming equipment and implements. X

34. Farm supplies, chemicals, and feed. X

35. Other personal property of any kind not already Customs bond 0 listed. Itemize. M.FABRIKANT AND SONS, INC. SCHEDULE B #13 - STOCK IN BUSINESSES

Company Equity Stake Value Fabrikant-Leer International, Ltd. 81% Unknown Fabrikant Trading (India) Pvt. Ltd. 76% Unknown Brilliant Trading Company, LLC 50% Unknown Fancy Trading Company, LLC 50% Unknown Alpha Diamond Co. 45% Unknown Fabrikant-Tara International, LLC 27% Unknown Ultra Stores, Inc. < 1% Unknown M. FABRIKANT & SONS, INC. MFS Schedule B #16 - LIST OF AFFILATES WITH NET RECEIVABLES TO MFS

Affiliate AM-GOLD PRODUCTS, INC. ARESCO,INC. CLOVER CORPORATION CRP JEWELRY (THAILAND) LTD FABRIKANT COMMONWEALTH TRADING ROYAL ASSCHER SCOTT DIAMOND CO., INC. SHR, INC. SIMMONS JEWELRY CO.INC. VSI INDEPENDENT SOURCE

Page 8 of 32 MFS Schedule B #22 - Patents, Trademarks and Copyrights

Title or Trademark/ Patent/Serial No. & Pertinent Date/ No. Copyright Type Reg./App No. 1 Facing marquis Patent Transferred to Am Gold Halves to Form Our file no. 1355.079 a Marquis Stone Pat No. 5,533,364 Issued 7/9/96 SN 320,005 Filed 10/7/94 2 Method and Patent Pat No. 5,758,517 Apparatus to set Issued 6/2/98 precious stones SN 08/685,187 without hammering Filed 7/18/96 (wax set diamond) 3 Facet Cut Structure for Patent Pat No. 6,006,548 gemstones to Issued 12/28/99 enhance brilliance SN 09/093,745 Filed 6/8/98 4 Gemstone Patent Design Patent D403979 Issued 1/12/99 SN 29/079,887 5 Gem Cut Patent Design Patent D422,238 Issued 4/4/00 SN 29/100,287 6 Gem Cut Patent Design Patent D419103 Issued 1/18/00 SN 29/099,130 7 Gem Cut Patent Design Patent D419909 Issued 2/1/00 SN 29/079,888 8 Gem Cut Patent Design Patent D434,692 Issued 12/5/00 SN 29/117,638 9 Gemstone (Octillion) Patent Design Patent D439,542 S Issued 3/27/01 SN 29/123,039 10 Modified round Patent Design Patent D469,034 faceted diamond Issued 1/21/03 SN 29/143,254 Filed 6/11/01 11 Modified Princess Patent Design Patent D469,035 faceted diamond SN 29/143,278 Filed 6/11/01 12 Solitaire Ring (Octillion Patent Design Patent D466,040 Ring III) Issued 11/26/02 SN 29/161,586 Filed 5/30/02 13 Diamond - 121 Patent Design Patent D489,284 Issued 5/4/04 SN 29/168,000

Page 9 of 32 MFS Schedule B #22 - Patents, Trademarks and Copyrights

Title or Trademark/ Patent/Serial No. & Pertinent Date/ No. Copyright Type Reg./App No. 14 Diamond Patent Design Patent D514,471 Issued 2/7/06 SN 29/204,103 15 Jewelry Ring (Four Patent Design Patent D506,405 prong ring) Issued 6/21/05 SN 29/167,700 16 Diamond (Hexagonal - Patent Design Patent D479,148 Bright Star) Issued 9/2/03 SN 29/167,701 17 Diamond Patent Design Patent D481,650 Issued 11/4/03 SN 29/168,001 18 Round Multi-faceted Patent Design Patent D469,033 diamond Issued 1/21/03 SN 29/142,633 19 Diamond Patent Design Patent D491,837 Issued 6/22/04 20 Diamond Patent Design Patent D496,603 Issued 9/28/04 SN 29/180,121 21 Diamond Patent Design Patent D512,936 Issued 12/20/05 SN 29/212,415 22 Diamond Patent Design Patent D510,292 Issued 10/4/05 SN 29/180,098 23 Diamond Patent Design Patent D524,682 Issued 7/11/06 24 Diamond (cushion cut Patent Design patent application with Star diamond SN 29/227,448 facets) Filed 4/11/05 25 Diamond (101 facets) Patent Design Patent D524,688 Issued 7/11/06 26 Diamond (110 facet Patent Design Patent D524,689 round) Issued 7/11/06 27 FTH (Stylized) Trademark/Cop Reg # 73,768,673 yright 28 FTH Trademark/Cop Reg # 422,073 yright 29 FABRIKANT Trademark/Cop Reg # 1,447,377 yright 30 FABRIKANT Trademark/Cop Reg # 2,257,668 yright 31 FABRIKANT Trademark/Cop Reg # 423,000 yright 32 LTP Trademark/Cop Reg # 2,032,322 yright 33 FHK Trademark/Cop Reg # 2,313,654 yright

Page 10 of 32 MFS Schedule B #22 - Patents, Trademarks and Copyrights

Title or Trademark/ Patent/Serial No. & Pertinent Date/ No. Copyright Type Reg./App No. 34 FHK Trademark/Cop Reg # 883,268 yright 35 THE BRIGHT STAR Trademark/Cop Reg # 2,752,579 DIAMOND yright 36 B and Design Trademark/Cop App # 1,074,562 yright 37 FTH Trademark/Cop Reg # 2,314,581 yright 38 PRINCESS 4 EVER Trademark/Cop Reg # 2,443,439 yright 39 OCTILLION Trademark/Cop Reg # 2,970,900 yright 40 CRP Trademark/Cop Reg # 596,124 yright 41 BRIGHTSTAR Trademark/Cop Reg # 575,356 PRINCESS yright 42 HEART-TO-HEART Trademark/Cop Reg # 1,143,307 yright 43 COLORATION Trademark/Cop Reg # 2,767,591 yright 44 WHITE STAR Trademark/Cop Reg # 2,778,579 yright 45 HEART TO HEART Trademark/Cop Reg # 2,898,704 yright 46 FABRIKANT FIFTH Trademark/Cop S/N 78/494,675 AVENUE yright 47 PRISM LITE Trademark/Cop S/N 78/536,203 yright 48 ANNIVERSARY YOUR Trademark/Cop S/N 78/546,199 LOVE yright 49 PROMISE YOUR LOVE Trademark/Cop S/N 78/663,555 yright

Note - This list of does not include abandoned trademarks and copyrights.

Page 11 of 32 In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB)

Chapter 11

SCHEDULE C - PROPERTY CLAIMED AS EXEMPT

Debtor claims the exemptions to which debtor is entitled under Check if debtor claims a homestead exemption that exceeds $125,000. 11 U.S.C. 522(b)(2) 11 U.S.C. 522(b)(3)

DESCRIPTION OF PROPERTY SPECIFY LAW PROVIDING EACH VALUE OF CURRENT MARKET EXEMPTION CLAIMED VALUE OF PROPERTY EXEMPTION WITHOUT DEDUCTING EXEMPTIONS NONE In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB)

Chapter 11

SCHEDULE D - CREDITORS HOLDING SECURED CLAIMS

State the name, mailing address, including zip code and last four digits of any account number of all entities holding claims secured by property of the debtor as of the date of filing of the petition. The complete account number of any account the debtor has with the creditor is useful to the trustee and the creditor and may be provided if the debtor chooses to do so. List creditors holding all types of secured interests such as judgment liens, garnishments, statutory liens, mortgages, deeds of trust, and other security interests List creditors in alphabetical order to the extent practicable. If a minor child is a creditor, indicate that by stating "a minor child" and do not disclose the child's name. See 11 U.S.C. § 112; Fed. R. Bankr. P. 1007(m). If all secured creditors will not fit on this page, use the continuation sheet provided. If any entity other than a spouse in a joint case may be jointly liable on a claim, place an “X” in the column labeled “Codebtor,” include the entity on the appropriate schedule of creditors, and complete Schedule H - Codebtors. If a joint petition is filed, state whether husband, wife, both of hem, or the marital community may be liable on each claim by placing an “H,” “W,” “J,” or “C” in the column labeled If the claim is contingent, place an “X” in the column labeled “Contingent.” If the claim is unliquidated, place an “X” in the column labeled “Unliquidated.” If the claim is disputed, place an “X” in the column labeled “Disputed.” (You may need to place an “X” in more than one of these three columns. Total the columns labeled “Amount of Claim Without Deducting Value of Collateral” and “UnsecuredPortion, if Any” in the boxes labeled “Total(s)” on the last sheet of the completed schedule. Report the total from the column labeled “Amount of Claim Without Deducting Value of Collateral” also on the Summary of Schedules and, if the debtor is an individual with primarily consumer debts, report the total from the column labeled “Unsecured Portion, if Any” on the Statistical Summary of Certain Liabilities and Related Data.

Check this box if debtor has no creditors holding secured claims to report on this Schedule D.

C C U D CREDITOR'S NAME AND MAILING O HUS., DATE CLAIM WAS INCURRED, NATURE OF LIEN, O N I AMOUNT OF UNSECURED ADDRESS INCLUDING ZIP CODE, D WIFE, AND DESCRIPTION AND VALUE OF PROPERTY N L S CLAIM WITHOUT PORTION, IF ANY AND ACCOUNT NUMBER E JOINT, OR SUBJECT TO LIEN* T I P DEDUCTING (See instructions above.) B COMM I Q U VALUE OF T N U T COLLATERAL* O G I E R E D D N A T T E D JP Morgan Chase X 2005/2006 $35,838,000.00 Unknown 530 New York, NY 10036 Blanket Lien

ABN AMRO Bank N.V. X 2005/2006 $44,290,000.00 Unknown 355 East NY, NY 10055-0002 Blanket Lien

Bank of America, Precious Metals X 2005/2006 $12,075,000.00 Unknown 111 Westminster Street Providence, RI 02903 Blanket Lien

HSBC Bank USA, National Association X 2005/2006 $12,075,000.00 Unknown 452 Fifth Avenue, 4th Floor New York, NY 10018 Blanket Lien

Sovereign Precious Metals, LLC X 2005/2006 $30,963,587.67 Unknown One Financial Plaza, 3rd Floor Providence, RI 02903 Blanket Lien

Bank Leumi USA X 2005/2006 $11,592,000.00 Unknown 562 Fifth Avenue New York, NY 10036 Blanket Lien

Israel Discount Bank of New York X 2005/2006 $9,660,000.00 Unknown 511 Fifth Avenue New York, N.Y. 10017 Blanket Lien

Antwerpse Diamantbank, N.V. X 2005/2006 $5,454,314.64 Unknown 125 West New York, 10019 Blanket Lien

(Total of this page) Subtotal ⇒ $161,947,902.31 (Use only on last page) Total ⇒ $161,947,902.31 (Report also on (If applicable, report Summary of also on Statistical Schedule) Summary of Certain Liabilities and Related Data.)

* Combination of MFS and FLI debt. In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB)

Chapter 11

SCHEDULE E - CREDITORS HOLDING UNSECURED PRIORITY CLAIMS

A complete list of claims entitled to priority, listed separately by type of priority, is to be set forth on the sheets provided. Only holders of unsecured claims entitled to priority should be listed in this schedule. In the boxes provided on the attached sheets, state the name, mailing address, including zip code, and account number, if any, of all entities holding priority claims against the debtor or the property of the debtor, as of the date of the filing of the petition. Use a separate continuation sheet for each type of priority and label each with the type of priority.

The complete account number of any account the debtor has with the creditor is useful to the trustee and the creditor may be provided if the debtor chooses to do so. If a minor child is a creditor, indicate that by stating "a minor child" and do not disclose the child's name. See 11 U.S.C. § 112; Fed.R.Bankr.P. 1007(m).

If any entity other than a spouse in a joint case may be jointly liable on a claim, place an “X” in the column labeled “Codebtor,” include the entity on the appropriate schedule of creditors, and complete Schedule H - Codebtors. If a joint petition is filed, state whether husband, wife, both of them, or the marital community may be liable on each claim by placing an “H,” “W,” “J,” or “C” in the column labeled “Husband, Wife, Joint, or Community”. If the claim is contingent, place an “X” in the column labeled “Contingent.” If the claim is unliquidated, place an “X” in the column labeled “Unliquidated.” If the claim is disputed, place an “X” in the column labeled “Disputed.” (You may need to place an “X” in more than one of these three columns.)

Report the total of claims listed on each sheet in the box labeled “Subtotals” on each sheet. Report the total of all claims listed on this Schedule E in the box labeled “Total” on the last sheet of the completed schedule. Repeat this total also on the Summary of Schedules.

Report the total amounts entitled to priority listed on each sheet in the box labeled "Subtotals" on each sheet. Report the total of all amounts entitled to priority listed on this Schedule E in the box labeled "Totals" on the last sheet of the completed schedule. Individual debtors with primarily consumer debts who file a case under chapter 7 or 13 report this total also on the Statistical Summary of Certain Liabilities and Related Data.

Report the total of amounts not entitled to priority listed on each sheet in the box labeled “Subtotals” on each sheet. Report the total of all amounts not entitled to priority listed on this Schedule E in the box labeled “Totals” on the last sheet of the completed schedule. Individual debtors with primarily consumer debts who file a case under chapter 7 report this total also on the Statistical Summary of Certain Liabilities and Related Data.

Check this box if debtor has no creditors holding unsecured priority claims to report on this Schedule E.

Domestic Support Obligations Claims for domestic support that are owed to or recoverable by a spouse, former spouse, or child of a debtor, or the parent, legal guardian, or responsible relative of such a child, or a governmental unit to whom such a domestic support claim has been assigned to the extent provided in 11 U.S.C. § 507(a)(1).

Extensions of credit in an involunatary case Claims arising in the ordinary course of the debtor's business or financial affairs after the commencement of the case but before the earlier of the appointment of a trustee or the order for relief. 11 U.S.C. § 507(a)(3).

Wages, salaries, and commissions [See attached files - MFS Schedule E] Wages, salaries, and commissions, including vacation, severance, and sick leave pay owing to employees and commissions owing to qualifying independent sales representatives up to $4,300* per person earned within 180 days immediately preceding the filing of the original petition, or the cessation of business, whichever occurred first, to the extent provided in 11 U.S.C. § 507(a)(4).

Contributions to employee benefit plans [See attached file - MFS Schedule E] Money owed to employee benefit plans for services rendered within 180 days immediately preceding the filing of the original petition, or the cessationof business, whichever occurred first, to the extent provided in 11 U.S.C. § 507(a)(5).

Certain farmers and fishermen Claims of certain farmers and fishermen, up to $4,300* per farmer or fisherman, against the debtor, as provided in 11 U.S.C. § 507(a)(6).

Deposits by individuals Claims of individuals up to $1,950* for deposits for the purchase, lease, or rental of property or services for personal, family, or household use, that were not delivered or provided. 11 U.S.C. § 507(a)(7).

Taxes and certain other debts owed to governmental units [See attached file - MFS Schedule E] Taxes, customs duties, and penalties owing to federal, state and local governmental units as set forth in 11 U.S.C. § 507(a)(8).

Commitments to maintain the capital of an insured depository institution Claims based on commitments to the FDIC, RTC, Director of the Office of Thrift Supervision, Comptroller of the Currency, or Board of Governors of the Federal Reserve System, or their predecessors or successors, to maintain the capital of an insured depository institution. 11 U.S.C. § 507(a)(9).

Claims for Death or Personal Injury While Debtor was intoxicated Claims for death or personal injury resulting from the operation of a motor vehicle or vessel while the debtor was intoxicated from using alcohol, a drug, or another substance. 11 U.S.C. § 507(a)(10).

* Amounts are subject to adjustment on April 1, 2007, and every three years thereafter with respect to cases commenced on or after the date of adjustment. Official Form 6E (10/06) - Cont In re _M. Fabrikant & Sons, Inc. DIP______, Case No. _____06-12737______Debtor (If known) SCHEDULE E - CREDITORS HOLDING UNSECURED PRIORITY CLAIMS (Continuation Sheet) Type of Priority for Claims Listed on This Sheet

CREDITOR'S NAME, MAILING DATE CLAIM WAS AMOUNT AMOUNT AMOUNT NOT ADDRESS INCLUDING ZIP CODE, INCURRED AND OF ENTITLED ENTITLED AND ACCOUNT NUMBER (See CONSIDERATION FOR CLAIM TO TO PRIORITY, instruction above.) CLAIM PRIORITY IF ANY JOINT, OR JOINT, CODEBTOR DISPUTED COMMUNITY CONTINGENT UNLIQUIDATED HUSBAND, WIFE, ADSUL, SANTOSH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance $ 3,218 $ 3,218 $ 0 ALIE, DROVENA ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 498 498 0 ALLEN, JOSHUA D. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,423 1,423 0 ALLEYNE, STEVEN ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 232 232 0 ALLISON II, C. MONROE ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,957 1,957 0 ALLY, SONNY SAMSAIR ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 300 300 0 ALPHANSO, FLAVIA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,901 1,901 0 AMBROSE, JOSEPH J. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 923 923 0 ARNSTEIN, THEODORE (TED) ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 654 654 0 BACCHUS, SHAMIROON ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 200 200 0 BAKKE, ANNABEL M. R. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 593 593 0 BASHUALDO, ANA M. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 346 346 0 BELEN, ALBA I. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 238 238 0 BERGMAN, IRA ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 2,779 2,779 0 BHOGAONKAR, ANUSHA A. 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,266 1,266 0 Sheet no. 1 of 10 continuation sheets attached to Schedule of Subtotals ¾ Creditors Holding Priority Claims (Totals of this $16,529 $16,529 0 CREDITOR'S NAME, MAILING DATE CLAIM WAS D AMOUNT AMOUNT AMOUNT NOT ADDRESS INCLUDING ZIP CODE, INCURRED AND OF ENTITLED ENTITLED AND ACCOUNT NUMBER (See CONSIDERATION FOR CLAIM TO TO PRIORITY, instruction above.) CLAIM PRIORITY IF ANY JOINT, OR JOINT, CODEBTOR DISPUTED COMMUNITY CONTINGENT UNLIQUIDATE HUSBAND, WIFE, BHUWAD, HARISHCHANDRA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 187 187 0 BOONE, DAVID (TOMMY) ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,897 1,897 0 BOXWALA, ZEHARA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 3,562 3,562 0 BRAND, CARA N. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 692 692 0 CARVALHO, SURESH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 831 831 0 CHAN, BING (NINA) ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,013 1,013 0 CHAUHAN, PILSHA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 824 824 0 CHAUHAN, RAJU 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,952 1,952 0 CHAWDA, CHETAN 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 969 969 0 CHEN, LUCIA B. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 5,923 5,923 0 CHIU, TUNG NAN (LENA) ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 411 411 0 CICCOLA, SABRINA M. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 502 502 0 CLEMENT, SHERMA PARKE ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 806 806 0 COHEN, LORRAINE ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 308 308 0 COHEN, RICHARD C. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 2,269 2,269 0 COPPOLA, OLGA ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 438 438 0 CORNFIELD, ROBERT ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 2,308 2,308 0 COUTINHO, MARY 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,253 1,253 0 CUCUZZA, MAJORIE L. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 415 415 0 DAVE, CHETAN 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 3,095 3,095 0 Sheet no. 2 of 10 continuation sheets attached to Schedule of Subtotals ¾ Creditors Holding Priority Claims (Totals of this 29,655 29,655 0 CREDITOR'S NAME, MAILING DATE CLAIM WAS D AMOUNT AMOUNT AMOUNT NOT ADDRESS INCLUDING ZIP CODE, INCURRED AND OF ENTITLED ENTITLED AND ACCOUNT NUMBER (See CONSIDERATION FOR CLAIM TO TO PRIORITY, instruction above.) CLAIM PRIORITY IF ANY JOINT, OR JOINT, CODEBTOR DISPUTED COMMUNITY CONTINGENT UNLIQUIDATE HUSBAND, WIFE, D'CUNHA, MAYA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 170 170 0 DEKE, CHRIS ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,216 1,216 0 DILLON, ANNABELLA A. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 3,968 3,968 0 DOSHI, APURVA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 3,059 3,059 0 D'SILVA, RICHARD 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 9,506 9,506 0 D'SOUZA, BERNADINE 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,447 1,447 0 D'SOUZA, JOAQUINA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 2,465 2,465 0 D'SOUZA, LEONARA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 8,447 8,447 0 D'SOUZA, ZARINA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,763 1,763 0 DUMARALIYA, GEETA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,345 1,345 0 FALLER, CRAIG S. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,538 1,538 0 FERNANDES, D. B. 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 7,987 7,987 0 FERNANDES, LUIZA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 3,979 3,979 0 FERNANDES, MERLYN 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 1,784 1,784 0 FERNANDES, SUZIE 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 2,508 2,508 0 FERNANDES, THELMA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,597 1,597 0 FODERA, CHARLES J. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 846 846 0 FORTGANG, MATTHEW J. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 3,846 3,846 0 FORTGANG, SUSAN ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 2,692 2,692 0 FORTGANG, THERESA H. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,010 1,010 0 Sheet no. 3 of 10 continuation sheets attached to Schedule of Subtotals ¾ Creditors Holding Priority Claims (Totals of this 61,174 61,174 0 CREDITOR'S NAME, MAILING DATE CLAIM WAS D AMOUNT AMOUNT AMOUNT NOT ADDRESS INCLUDING ZIP CODE, INCURRED AND OF ENTITLED ENTITLED AND ACCOUNT NUMBER (See CONSIDERATION FOR CLAIM TO TO PRIORITY, instruction above.) CLAIM PRIORITY IF ANY JOINT, OR JOINT, CODEBTOR DISPUTED COMMUNITY CONTINGENT UNLIQUIDATE HUSBAND, WIFE, FRISHMAN, SCOTT ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 2,334 2,334 0 GABRIEL, MELBA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,191 1,191 0 GANDHI, RAJESH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 335 335 0 GARACH, JAYESH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 170 170 0 GAWDE, VANDANA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,056 1,056 0 GERSTEIN, ALVIN ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,058 1,058 0 GIANELLI, DEBORAH G. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 6,404 6,404 0 GINSBERG, SHELDON ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 3,041 3,041 0 GIORDANO, ANTHONY ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 473 473 0 GOLDBERG, AIMEE M. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 3,200 3,200 0 GONZALEZ, KENNY ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 247 247 0 GUPTA, C. P. 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 7,821 7,821 0 HABIBULLA, FAZULUDEEN ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 562 562 0 HERNANDEZ, LAURA A. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 299 299 0 HETAL SHAH 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 673 673 0 HODAR, BHADRA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,610 1,610 0 HU, YA ZHEN ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 338 338 0 HUANG, YAO HUI (JIMMY) ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 538 538 0 JAGRUTI PATEL 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 796 796 0 JANI, KAUSHAL 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 4,061 4,061 0 Sheet no. 4 of 10 continuation sheets attached to Schedule of Subtotals ¾ Creditors Holding Priority Claims (Totals of this 36,209 36,209 0 CREDITOR'S NAME, MAILING DATE CLAIM WAS D AMOUNT AMOUNT AMOUNT NOT ADDRESS INCLUDING ZIP CODE, INCURRED AND OF ENTITLED ENTITLED AND ACCOUNT NUMBER (See CONSIDERATION FOR CLAIM TO TO PRIORITY, instruction above.) CLAIM PRIORITY IF ANY JOINT, OR JOINT, CODEBTOR DISPUTED COMMUNITY CONTINGENT UNLIQUIDATE HUSBAND, WIFE, JANJMERA, VAIJANTI 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,993 1,993 0 JAYESH JOSHI 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 1,400 1,400 0 JHAVERI, SHAILESH R. 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 8,952 8,952 0 JOGANI, DEEPAK 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 2,307 2,307 0 JUNTARALUX, NIPA (TOI) ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 308 308 0 KACHHOLIA, JAMMU 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,932 1,932 0 KADAM , REEMA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 674 674 0 KAMLESH JAIN 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 670 670 0 KAYAM, JAMIE ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 649 649 0 KHADAROO, RALPH V. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 358 358 0 KHAN, CAMIL L. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,305 1,305 0 KHAN, TERRENCE C. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,115 1,115 0 KHAN, TRICIA S. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 877 877 0 KHATATE , SANTOSH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 986 986 0 KHATATE, YASWANT 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 3,206 3,206 0 KHEDEKAR, SURESH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,045 1,045 0 KONG, QING YONG ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 307 307 0 KOTHARI, NAYANA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 6,601 6,601 0 KWAN, YUEN Y. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 431 431 0 LAD, PARESH R. 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 163 163 0 Sheet no. 5 of 10 continuation sheets attached to Schedule of Subtotals ¾ Creditors Holding Priority Claims (Totals of this 35,279 35,279 0 CREDITOR'S NAME, MAILING DATE CLAIM WAS D AMOUNT AMOUNT AMOUNT NOT ADDRESS INCLUDING ZIP CODE, INCURRED AND OF ENTITLED ENTITLED AND ACCOUNT NUMBER (See CONSIDERATION FOR CLAIM TO TO PRIORITY, instruction above.) CLAIM PRIORITY IF ANY JOINT, OR JOINT, CODEBTOR DISPUTED COMMUNITY CONTINGENT UNLIQUIDATE HUSBAND, WIFE, LAZARRE, RONALD ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 731 731 0 LEE, MEI-MEI ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 392 392 0 LETO, MICHAEL ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,380 1,380 0 LEVINE, DANIEL (DONNY) ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,154 1,154 0 LEVITSKY, JULIA ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 527 527 0 LEWIS, NEILSON ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 352 352 0 LIEBERMAN, CAROL ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,346 1,346 0 LIN, AILING ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 400 400 0 LOBO, MAGGIE 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 4,447 4,447 0 LOK, CHING-KAM ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 654 654 0 LOVE, JAMES ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,565 1,565 0 MANJALKAR, JAMES 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 358 358 0 MANSON, MIRIAM ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 462 462 0 MASTERS, DORIS 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 4,066 4,066 0 MAYEKAR , MANSI 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 674 674 0 MEHTA, TUSHAR 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 933 933 0 MINAYA, MARIA M. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 369 369 0 MISHRA, GANESH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 644 644 0 MORAKHIA, JIGNESH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 204 204 0 MOTAYNE, ALICE JANITA ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 594 594 0 MUKADAM, MOHAMMED 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 8,628 8,628 0 MULANI, VINOD 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 9,506 9,506 0 MUTHA POOJARI 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 441 441 0 Sheet no. 6 of 10 continuation sheets attached to Schedule of Subtotals ¾ Creditors Holding Priority Claims (Totals of this 39,826 39,826 0 CREDITOR'S NAME, MAILING DATE CLAIM WAS D AMOUNT AMOUNT AMOUNT NOT ADDRESS INCLUDING ZIP CODE, INCURRED AND OF ENTITLED ENTITLED AND ACCOUNT NUMBER (See CONSIDERATION FOR CLAIM TO TO PRIORITY, instruction above.) CLAIM PRIORITY IF ANY JOINT, OR JOINT, CODEBTOR DISPUTED COMMUNITY CONTINGENT UNLIQUIDATE HUSBAND, WIFE, P.O. BOX 5070 10/11/06-11/17/06, KINGSTON, NY 12402-5070 CORPORATE TAX 46,000 46,000 0 NEW YORK STATE P.O. BOX 4136 1/31/06-11/17/06, BINGHAMPTON, NY 13902-4136 CORPORATE TAX 5,950 5,950 0 NEW YORK STATE P.O. BOX 4136 11/21/06-11/17/06, BINGHAMPTON, NY 13902-4136 USES TAX 273 273 0 NUNEZ, ULYSA ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 345 345 0 OWEN, BRIAN F. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 431 431 0 PAN, FEI ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 249 249 0 PANCHANA, JISELA C. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 346 346 0 PANDYA, PRADEEP 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 2,447 2,447 0 PARADKAR, MADHAV 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,606 1,606 0 PARMAR, RASILA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,266 1,266 0 PATEL, JIGNESH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,829 1,829 0 PATEL, KIRAN 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 2,110 2,110 0 PATEL, NILESH 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 2,646 2,646 0 PATEL, NITA B. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 532 532 0 PATIL, SHWETA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,387 1,387 0 PERCIVAL, JAMES F. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 215 215 0 POOJARI, ASHOK 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 223 223 0 POOJARI, MAHABALA 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 3,158 3,158 0 POOJARI, NAGESH 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 1,807 1,807 0 POOJARI, VASU 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 2,483 2,483 0 PRADA, HAROLD A. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 2,115 2,115 0 RAMBARAN, RAJDAI (RAJ) ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 292 292 0 RAMIREZ, MARIA RHODORA ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 629 629 0 RAO, RAJU 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 223 223 0 Sheet no. 7 of 10 continuation sheets attached to Schedule of Subtotals ¾ Creditors Holding Priority Claims (Totals of this 78,563 78,563 0 CREDITOR'S NAME, MAILING DATE CLAIM WAS D AMOUNT AMOUNT AMOUNT NOT ADDRESS INCLUDING ZIP CODE, INCURRED AND OF ENTITLED ENTITLED AND ACCOUNT NUMBER (See CONSIDERATION FOR CLAIM TO TO PRIORITY, instruction above.) CLAIM PRIORITY IF ANY JOINT, OR JOINT, CODEBTOR DISPUTED COMMUNITY CONTINGENT UNLIQUIDATE HUSBAND, WIFE, RAUCH, SCOTT H. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation - - 0 RAVAL, KETAN 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 7,821 7,821 0 RIVERA, JIREH ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 181 181 0 RIVERA, MERCEDITA ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 208 208 0 ROACH, DAVID F. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 500 500 0 RODRIQUES, MARY 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 3,904 3,904 0 RODRIQUEZ, ABRAHAM ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,011 1,011 0 RUFRANO, MICHELE ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 366 366 0 SALIAN, PUSHPURAJ 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 908 908 0 SALPEKAR, SHREYA S. 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 801 801 0 SANDHYA PASTE 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 447 447 0 SANGHVI , RAHUL 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 10,068 10,000 68 SANGLE, NITIN 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 987 987 0 SATEESH POOJARI 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 537 537 0 SHAFFET, MICHAEL S. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 2,885 2,885 0 SHAH, AMISH K. 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 2,145 2,145 0 SHAH, ASHA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 5,182 5,182 0 SHAH, BHAVIN 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 4,437 4,437 0 SHAH, HIMANSHU 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 204 204 0 SHAH, KETAN 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 3,673 3,673 0 SHAH, MAYUR 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 816 816 0 SHAH, PARAG 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,846 1,846 0 SHAH, SACHIN 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 581 581 0 SHAH, SAMIR 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 2,262 2,262 0 Sheet no. 8 of 10 continuation sheets attached to Schedule of Subtotals ¾ Creditors Holding Priority Claims (Totals of this 51,769 51,701 68 CREDITOR'S NAME, MAILING DATE CLAIM WAS D AMOUNT AMOUNT AMOUNT NOT ADDRESS INCLUDING ZIP CODE, INCURRED AND OF ENTITLED ENTITLED AND ACCOUNT NUMBER (See CONSIDERATION FOR CLAIM TO TO PRIORITY, instruction above.) CLAIM PRIORITY IF ANY JOINT, OR JOINT, CODEBTOR DISPUTED COMMUNITY CONTINGENT UNLIQUIDATE HUSBAND, WIFE, SHAH, SANJAY 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 730 730 0 SHAH, SUBODH 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 6,038 6,038 0 SHAH, USHA P. 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,597 1,597 0 SHAHV, PRITESH 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 3,045 3,045 0 SHAW, M.L.K. 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 8,572 8,572 0 SHEN, SHERRY ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 558 558 0 SHETH, MANALI 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 136 136 0 SHOBHANA PATEL 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 1,223 1,223 0 SILVEIRA, JOSEPHINE 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 3,904 3,904 0 SLOBODSKAYA, MARGARITA ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 264 264 0 SMITH, LYNDA M. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,352 1,352 0 SONENBLUM, ERIC A. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,346 1,346 0 STANLEY, DOREEN BROOKE ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 641 641 0 STRUMPF, SCOTT A. ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,320 1,320 0 SUNG, MARGIE ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 2,166 2,166 0 SUNG, SI YING ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 2,208 2,208 0 TAI HSU, SHU-PIN ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 467 467 0 THAKKAR, HITESH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 726 726 0 TUNG, LUNG HOI ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 455 455 0 TURCHIOE, ENID ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,501 1,501 0 UNITEDHEALTHCARE 11/1/2006, 22703 NETWORK PLACE Employee Medical CHICAGO, IL 60673-1227 Benefit Plan 66,088 66,088 0 VADVALKAR, MAHESH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,376 1,376 0 VARSHA PALAV 414, PANCHRATNA, OPERA HOUSE 5/18/06-11/17/06, MUMBAI - 400 004 INDIA Wages & Benefits 1,114 1,114 0 Sheet no. 9 of 10 continuation sheets attached to Schedule of Subtotals ¾ Creditors Holding Priority Claims (Totals of this 106,826 106,826 0 CREDITOR'S NAME, MAILING DATE CLAIM WAS D AMOUNT AMOUNT AMOUNT NOT ADDRESS INCLUDING ZIP CODE, INCURRED AND OF ENTITLED ENTITLED AND ACCOUNT NUMBER (See CONSIDERATION FOR CLAIM TO TO PRIORITY, instruction above.) CLAIM PRIORITY IF ANY JOINT, OR JOINT, CODEBTOR DISPUTED COMMUNITY CONTINGENT UNLIQUIDATE HUSBAND, WIFE, VORA, BHAVESH G. 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,223 1,223 0 VYAS, KALPESH 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 3,199 3,199 0 WONG, KWAI PING ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 430 430 0 WONG, KWONG ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 593 593 0 XU, YUN WEI ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 235 235 0 YE, QIN ZHEN (JENNY) ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 530 530 0 YEDRE, SNEHLATA 414, PANCHRATNA, OPERA HOUSE 7/31/06 MUMBAI - 400 004 INDIA Wages & Severance 1,397 1,397 0 YUAN, JIAN JIANG ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 374 374 0 ZOU, JING ONE ROCKEFELLER PLAZA 5/18/06-11/17/06, NEW YORK, NY 10020 Wages & Vacation 1,003 1,003 0 Sheet no. 10 of 10 continuation sheets attached to Schedule of Subtotals ¾ Creditors Holding Priority Claims (Totals of this 8,983 8,983 0 (Use only on last page of the completed schedule E. Report also on the Summary of Schedules.) Total ¾ $464,813

(Use only on last page of the completed schedule E. If applicable, report also on the Statistical Summary of Certain Liabilities and Related Data.) Totals ¾ $464,746 $68 In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB)

Chapter 11

SCHEDULE F - CREDITORS HOLDING UNSECURED NONPRIORITY CLAIMS

State the name, mailing address, including zip code, and last four digits of any account number, of all entities holding unsecured claims without priority against the debtor or the property of the debtor, as of the date of filing of the petition. The complete account number of any account the debtor has with the creditor is useful to the trustee and the creditor and may be provided if the debtor chooses to do so. If a minor child is a creditor, indicate that by stating "a minor child" and do not disclose the child's name. See 11 U.S.C. § 112; Fed. R. Bankr. P. 1007(m) Do not include claims listed in Schedules D and E. If all creditors will not fit on this page, use the continuation sheet provided.

If any entity other than a spouse in a joint case may be jointlyliable on a claim, place an “X” in the column labeled “Codebtor,” include the entity on the appropriate schedule of creditors, and complete Schedule H - Codebtors. If a joint petition is filed, state whether husband, wife, both of them, or the marital community may be liable on each claim by placing an “H,” “W,” “J,” or “C” in the column labeled “Hus., Wife, Joint, or Comm.”

If the claim is contingent, place an “X” in the column labeled “Contingent.” If the claim is unliquidated, place an “X” in the column labeled “Unliquidated.” If the claim is disputed, place an “X” in the column labeled “Disputed.” (You may need to place an “X” in more than one of these three columns.) Report the total of all claims listed on this schedule in the box labeled “Total” on the last sheet of the completed schedule. Report this total also on the Summary of Schedules and, if the debtor is an individual with primarily consumer debts filing a case under chapter 7, report this total also on the Statistical Summary of Certain Liabilities and Related Data.

Check this box if debtor has no creditors holding secured claims to report on this Schedule F.

C C U D CREDITOR'S NAME AND MAILING O HUS., DATE CLAIM WAS INCURRED AND CONSIDERATION FOR CLAIM. IF CLAIM IS O N I AMOUNT OF CLAIM ADDRESS INCLUDING ZIP CODE, D WIFE, SUBJECT TO SETOFF, SO STATE N L S AND ACCOUNT NUMBER E JOINT, OR T I P (See instructions above.) B COMM I Q U T N U T O G I E R E D D N A T T E D See attached file: MFS Schedule F.xls

(Total of this page) Subtotal ⇒ $0.00 (Use only on last page) Total ⇒ $0.00 (Use only on last page of the completed Schedule F.) (Report also on Summary of Schedules and, if applicable, on the Statistical Summary of Certain Liabilities and Related Data.) M. FABRIKANT & SONS, INC. EXHIBIT ATTACHMENT FOR SCHEDULE F Outstanding Balances as of Nov 16, 2006 Note: Amounts for creditors with an " * " are net balances. UNLIQUIDATED CONTINGENT DISPUTED DATE AMOUNT OF CREDITOR NAME CREDITOR ADDRESS CLAIM TYPE OF CLAIM CLAIM INCURRED

A & H MFG., CO. P.O. BOX 19720, JOHNSTON, RI 02919 2005/2006 Goods/Services X $1,482 A & W GEMS, INC. 18 EAST 48TH STREET 4TH FLOOR NEW YORK, NY 10017 2005/2006 Goods/Services X 29,739 A G COLOR INC. 17 EAST 48 STREET SUITE 701 NEW YORK, NY 10017 2005/2006 Goods/Services X 51 A.T.B., INC. 580 FIFTH AVENUE, SUITE #204 NEW YORK, NY 10036 2005/2006 Goods/Services X 4,583 A.V.I. MFG, CORP. 21 WEST 46TH ST. NEW YORK, NY 10036 2005/2006 Goods/Services X 48 AAA ARCHITECTURAL HARDWARE CO. P.O. BOX 5851 HICKSVILLE, NY 11802-5851 2005/2006 Goods/Services X 206 AAROHI DIAMONDS, INC. 36 WEST SUITE #509 NEW YORK, NY 10036 2005/2006 Goods/Services X 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 X 6,108 ADVANCE JEWELRY DISPLAY 71 WEST 47TH STREET 2ND FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 101 ADWAR CASTING CO., LTD. 120 S. LONG BEACH ROAD ROCKVILLE CENTRE, NY 11570-5624 2005/2006 Goods/Services X 2,429 AICPA P.O. BOX 10069 NEWARK, NJ 07101-3069 2005/2006 Goods/Services X 345 ALL CUTS DIAMOND CORP. 580 FIFTH AVE. SUITE 914 NEW YORK, NY 10036 2005/2006 Goods/Services X 10,028 ALLIED OFFICE PRODUCTS INC. P.O. BOX 31533 HARTFORD, CT 06150 2005/2006 Goods/Services X 19,021 ALPHA DIAMOND CO* 54 BEZALEL STREET, RAMAT GAN, ISRAEL 52521 2005/2006 Goods/Services X 15,630,331

AMBIKA DIAMONDS 111 SHREEJEE CHAMBERS, TATA ROAD #2, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 188,851 AMC JEWELRY INC. 545 - 8TH AVENUE, 3RD FLR, NEW YORK, NY 10018 2005/2006 Goods/Services X 337 AMERICAN EXPRESS P. O. BOX 360001, FT. LAUDERDALE, FL 33336-0001 2005/2006 Goods/Services X 110,989 AMERICAN GEM SOCIETY 8917 W. SAHARA VE. LAS VEGAS, NV 89117 2005/2006 Goods/Services X 1,629 AMJOY, INC. 15 WEST 37TH ST. 11TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 2,046 ANTWERP DIAMOND BANK N.V. PELIKAANSTRAAT 54, 2018, ANTWERPEN, BELGIUM 2005/2006 Loan Guaranty X 8,804,000 ARESCO INC. 3525 LORNA RIDGE DRIVE HOOVER, AL 35216 2005/2006 Goods/Services X 1,620 ARMBRUST INTERNATIONAL 735 ALLENS AVENUE, PROVIDENCE,, RI 02905 2005/2006 Goods/Services X 273 ASD CASTING CO. INC. 31 WEST 47TH ST., SUITE 405 NEW YORK, NY 10036 2005/2006 Goods/Services X 16 ASIAN STAR CO. LTD. 114 MITTAL COURT-C, NARIMAN POINT, MUMBAI, 400 021, INDIA 2005/2006 Goods/Services X 3,874 ATASAY GOLD, INC. 22 WEST 48TH STREET,SUITE#703 NEW YORK, NY 10036 2005/2006 Goods/Services X 2,999 ATIT DIAMOND CORP. 22 WEST 48TH ST. SUITE 902 NEW YORK, NY 10036 2005/2006 Goods/Services X 67,618 -ACON ELECTRIC SERVICE 283 HUDSON STREET NEW YORK, NY 10013 2005/2006 Goods/Services X 494 AVAYA FINANCIAL SERVICES P.O. BOX 93000 CHICAGO, IL 60673-3000 2005/2006 Goods/Services X 1,103 B.A. BALLOU & CO., INC. P.O. BOX 30000 HARTFORD, CT 06150 2005/2006 Goods/Services X 18,222 BACON'S MULTIVISION 14043 COLLECTIONA CENTER DRIVE, CHICAGO, IL 60693 2005/2006 Goods/Services X 195 BALAJI DIAM, LLC 15 WEST 47TH STREET, LL #8 NEW YORK, NY 10036 2005/2006 Goods/Services X 132,239 BELFORD JEWELLERY UNIT D, 10/F KAISER ESTATE, PHASE 1,41 MAN YUE STREET, HONG KONG 2005/2006 Goods/Services X 139 BENJAMIN N. SIEBENBERG C/O SIECHE & CO. INC. 15 W 37TH STREET, 6TH FLOOR, NEW YORK, NY 10018 2006 Litigation XXX 12,000,000 BHANSALI & CO. 640-646 PANCHRATNA MAMA PARMANAND MARG. BOMBAY, 400 004 INDIA 2005/2006 Goods/Services X 95,348 BK JEWELRY CONTRACTORS,INC. 64 WEST 48th STREET SUITE #600 NEW YORK, NY 10036 2005/2006 Goods/Services X 14,099 Goods/Services BLUE STAR 312A PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 & Litigation XXX 5,579,000 BLUERAYS, INC. 22 WEST 48TH STREET SUITE #1006 NEW YORK, NY 10036 2005/2006 Goods/Services X 380,860 BRAHMANI GEMS 217 REGAL DIAMOND CENTRE, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 117,391 BRASIL COLOR GEMS 23 WEST 47TH ST. #37 NEW YORK, NY 10036 2005/2006 Goods/Services X 8 BRIGHT SUN KHH INC. 62 WEST 47TH STREET SUITE 1112 NEW YORK, NY 10036 2005/2006 Goods/Services X 17,939 BRILLIANT TRADING COMPANY, LLC* 580 FIFTH AVENUE, SUITE 629 NEW YORK, NY 10036 2005/2006 Goods/Services X 566,215 BRINKS INCORPORATED P.O. BOX 651696 CHARLOTTE, NC 28265-1696 2005/2006 Goods/Services X 13,439

BUDDY & COMPANY LIMITED FLAT A2, 11/F, KAISER ESTATE, PHASE 1, 41 MAN YUE STREET, KOWLOON, HONG KONG 2005/2006 Goods/Services X 2,833 BUSINESS JOURNALS, INC. 50 DAY STREET NORWALK, CT 06854 2005/2006 Goods/Services X 2,618 C. PRAKASH & CO. 137 SHREEJEE CHAMBERS, OPERA HOUSE, MUMBAI, 400 007, INDIA 2005/2006 Goods/Services X 57,205 C.J EXPORTERS 202 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 183,138 CANON BUSINESS SOLUTIONS 300 COMMERCE SQUARE BLVD BURLINGTON,, NJ 08016 2005/2006 Goods/Services X 2,067 CANON FINANCIAL SERVICES, INC. P.O. BOX 4004 CAROL STREAM, IL 60197-4004 2005/2006 Goods/Services X 1,861 CARRERA CASTING CORP. 64 WEST 48TH STREET 2ND FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 9,311 CENTRAL PARKING SYSTEM 25-43 WEST 48TH STREET, NEW YORK, NY 10020 2005/2006 Goods/Services X 491 CENTUR GEMS 520 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 46,908 CENTURION JEWELRY BY 2019 MERRICK, NY 11566 2005/2006 Goods/Services X 28,114 CHAIM AUSCH DIAMONDS 18 EAST 48TH STREET 4TH FLOOR NEW YORK, NY 10017 2005/2006 Goods/Services X 1,221,017 CHHAYA GEMS 902 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 44,418 CINGULAR WIRELESS PO BOX 17587, BALTIMORE, MD 21297-1587 2005/2006 Goods/Services X 204 CINGULAR WIRELESS P.O BOX 17542 BALTIMORE,, MD 21297-1542 2005/2006 Goods/Services X 258 CLASSIC DIAMONDS (INDIA) LTD 1002 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 31,783 CLEAR LIGHT INC. 579 FIFTH AVE. NEW YORK, NY 10017 2005/2006 Goods/Services X 18,050 CLEO COMMUNICATIONS P.O. BOX 15835 LOVES PARK, IL 61132-5835 2005/2006 Goods/Services X 1,111 CLOVER CORPORATION ONE ROCKEFELLER PLAZA 28TH FLOOR NEW YORK, NY 10020 2005/2006 Goods/Services X 205 CONCORD SETTINGS, INC. 207 WEST 25TH STREET NEW YORK, NY 10001 2005/2006 Goods/Services X 83 CORPORATE COFFEE SYSTEMS, LLC 745 SUMMA AVENUE WESTBURY, NY 11590 2005/2006 Goods/Services X 894 CORPORATE EXPRESS IMAGING & P.O. BOX 95230 CHICAGO, IL 60694 2005/2006 Goods/Services X 7,018

CORPORATION U.S. CALZADA DE TLALPAN NO 2738 COL ESPARTACO,C.P. 04870 DELEG COYOACAN MEXICO 2005/2006 Goods/Services X 141 COUNTY OF HAYS P.O. BOX 2469, SAN MARCOS, TX 78667 2005/2006 Goods/Services X 142 CRAIG FALLER ONE ROCKEFELLER PLAZA, NEW YORK, NY 10020 2005/2006 Goods/Services X 519 CROWN FINDINGS CO., INC. 71 WEST 47TH STREET BOOTH 21 NEW YORK, NY 10036-2826 2005/2006 Goods/Services X 27,968 99-99/1 MOO 9 CHAING MAIHODD RD., PHADAED DISTRICT AMPHUR MUANG, 50100 CRP JEWELLERY(CHIANG MAI) LTD. THAILAND 2005/2006 Goods/Services X 668 CSC P.O. BOX 13397 PHILADELPHIA, PA 19101-3397 2005/2006 Goods/Services X 2,623 D.SUBHASHCHANDRA & CO. 417 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 61,801 DANIEL LEVINE ONE ROCKEFELLER PLAZA, NEW YORK, NY 10020 2005/2006 Goods/Services X 1,261 DATA2, INC. P.O.BOX 790379 ST. LOUIS, MO 63179 2005/2006 Goods/Services X 1,289 DAWN MOORE ONE ROCKEFELLER PLAZA, NEW YORK, NY 10020 2005/2006 Goods/Services X 3,500 DGA SECURITY SYSTEMS, INC. 20 WEST 47TH STREET NEW YORK, NY 10036-3303 2005/2006 Goods/Services X 605 DHANRAJ DHADDA EXPORTS 1208 PANCHRATNA, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 400,147 DHARMANANDAN DIAMONDS G 14 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 200,021 UNLIQUIDATED CONTINGENT DISPUTED DATE AMOUNT OF CREDITOR NAME CREDITOR ADDRESS CLAIM TYPE OF CLAIM CLAIM INCURRED

DIAMFAB B V B A* PELIKAANSTRAAT 62 B-2018 ANTWERPEN BELGIUM 2005/2006 Goods/Services X 10,189,118 DIAMLINK, INC. 1200 NEW YORK, NY 10036 2005/2006 Goods/Services X 19,069 DIAMOND INSCRIPTION TECHNOLOGY 36 WEST 47TH ST. SUITE 1008 NEW YORK, NY 10036 2005/2006 Goods/Services X 325 DIAMOND MOUNTING, INC.* ONE ROCKEFELLER PLAZA NEW YORK, NY 10020 2005/2006 Goods/Services X 24,476 DIAMOND PROMOTION SERVICE 466 NEW YORK, NY 10017 2005/2006 Goods/Services X 75 DIAMOND RESEARCH LABORATORY 589 FIFTH AVENUE NEW YORK, NY 10017 2005/2006 Goods/Services X 25 DIASHINE EXPORTS 2504 PANCHRATNA, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 232,639 DISONS GEMS, INC. 22 WEST 48TH STREET SUITE #300 NEW YORK, NY 10036 2005/2006 Goods/Services X 1,389,198

DIVYA DIAMONDS 112-A/1, PRATIK ARCADE, TATA ROAD NO-2, OPERA HOUSE, MUMBAI – 400 004, INDIA 2005/2006 Goods/Services X 54,280 DMX MUSIC P.O BOX 660557 DALLAS, TX 75266-0557 2005/2006 Goods/Services X 159 DONNELLY MECHANICAL CORP. 96-59 222ND STREET QUEENS VILLAGE, NY 11429-1313 2005/2006 Goods/Services X 2,375 DRESDIAM, INC. 36 WEST 47TH STREET ROOM #1008 NEW YORK, NY 10036 2005/2006 Goods/Services X 135 DUE TO AM-GOLD ONE ROCKEFELLER PLAZA, NEW YORK, NY 10020 2005/2006 Loan Payables X 1,353,644 DUE TO FAB-JAPAN 16-17 UENO 5-CHOME, TAITO-KU TOKYO 110,JAPAN 2005/2006 Loan Payables X 183,716 DUE TO LEER TOKYO PEARL ONE ROCKEFELLER PLAZA, NEW YORK, NY 10020 2005/2006 Loan Payables X 142,216 DUNBAR GLOBAL LOGISTICS 50 SCHILLING ROAD HUNT VALLEY, MD 21031 2005/2006 Goods/Services X 240 E.I.D. 302 DHARAM PALACE, 100/103 HUGHES ROAD, MUMBAI, 400 007, INDIA 2005/2006 Goods/Services X 40,979 EDWALDO E.LEBRON, SR. P.O. BOX 305082 ST. THOMAS VIRGIN ISLANDS, 00803 2005/2006 Goods/Services X 275 ELEGANT JEWELERS, MFG. CO., 31 WEST 47th STREET ROOM #301 NEW YORK, NY 10036 2005/2006 Goods/Services X 77,932 ELITE LIMOUSINE INC. P.O. BOX 1588 LONG ISLAND CITY, NY 11101 2005/2006 Goods/Services X 9,628 MOLLA FERRARI MAH. VEZIRHAN CA VEZIRHAN #47 NURUOSMANIYE 34440 ISTANBUL, EMA TURKEY 2005/2006 Goods/Services X 9,337 EMBY INTERNATIONAL INC. 592 FIFTH AVENUE 11TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 36,224 ENGRAVING TECHNOLOGIES, INC. 1250 EASTON ROAD, SUITE 230 HORSHAM, PA 19044 2005/2006 Goods/Services X 180 ENLINK INC. 10 PARSONAGE ROAD SUITE 312 EDISON, NJ 08837 2005/2006 Goods/Services X 258,451 ESKAY DIAMONDS, INC. 576 FIFTH AVENUE SUITE #900 NEW YORK, NY 10036 2005/2006 Goods/Services X 68,353 EUGENE SCHOFER GMBH & CO. POSTFACH 1644 D-75516 PFORZHEIM GERMANY 2005/2006 Goods/Services X 267 EULER HERMES ACI 800 RED BROOK BLVD OWINGS MILLS, MD 21117 2005/2006 Goods/Services X 1,300 EUROPEAN GEMOLOGICAL 6 WEST 48TH STREET 3RD FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 8,716 8E, BLOCK 2, HONG KONG MANSION 18 NAM HONG KONG STREET SHAUKEIWAN HONG EVER CONCEPT HONG, 2005/2006 Goods/Services X 9,295 EVRICA JEWELERS,INC. 222 WEST 37TH STREET 14TH FLOOR NEW YORK, NY 10018 2005/2006 Goods/Services X 814 EXCEL DISTRIBUTORS P.O. BOX 306 YONKERS, NY 10702 2005/2006 Goods/Services X 8,219 EXCELL MANUFACTURING COMPANY 3794 COLLECTION CENTER DRIVE CHICAGO, IL 60693 2005/2006 Goods/Services X 1,686 EXELCO N.V. 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BOX 5278 NEW YORK, NY 10087-5278 2005/2006 Goods/Services X 145 FANCY TRADING COMPANY, LLC 580 FIFTH AVENUE, SUITE 629 NEW YORK, NY 10036 2005/2006 Goods/Services X 80,294 FEDERAL EXPRESS CORP. P.O BOX 371461 PITTSBURGH, PA 15250-7461 2005/2006 Goods/Services X 37,417 FIDELITY INVESTMENTS P.O.BOX 73307 CHICAGO, IL 60673-7307 2005/2006 Goods/Services X 2,198 BLDG 309 CANAL ROAD SUBIC BAY FREEPORT ZONE OLONGAPO CITY ZAMBALES 2222 FILCAM INDUSTRIES INC PHILIPPINES 2005/2006 Goods/Services X 214 FILE-A-GEM INCORPORATED 120 WEST 11TH STREET P.O. BOX 138 BAXTER SPRINGS, KS 66713 2005/2006 Goods/Services X 2,359 FINDINGS, INCORPORATED P.O. BOX 847440 BOSTON, MA 02284-7440 2005/2006 Goods/Services X 76,837 FIRST UNUM LIFE INSURANCE CO. P.O. BOX 406927 ATLANTA, GA 30384-6927 2005/2006 Goods/Services X 11,762 FIVE STAR CREATIONS, INC. 64 WEST 48TH STREET SUITE 503 NEW YORK, NY 10036 2005/2006 Goods/Services X 600 FONDI LTD. 7 WEST 45TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services X 31 FORBES MAGAZINE INC. P.O. BOX 5474 HARLAN, IA 51593-0974 2005/2006 Goods/Services X 80 FRAGMENTS, INC. 110 GREENE STREET NEW YORK, NY 10012 2005/2006 Goods/Services X 2,725 FREMADA GOLD INC.'04 2 WEST 45TH STREET SUITE 1605 NEW YORK, NY 10036 2005/2006 Goods/Services X 1,802 FROMARK, INC. 20 WEST 20TH STREET, SUITE 306 NEW YORK, NY 10011 2005/2006 Goods/Services X 27,159 FUSIOTRONIK INC. 4550 HOCHELAGA MONTREAL QUEBEC H1V 1C5, CANADA 2005/2006 Goods/Services X 108 GAELI,INC 3800 SOUTH OCEAN DRIVE SUITE #226 HOLLYWOOD, FL 33019 2005/2006 Goods/Services X 157 GEM CERTIFICATION & APPRAISAL 580 FIFTH AVENUE, SUITE LL-05 NEW YORK, NY 10036 2005/2006 Goods/Services X 7,110 GEMELODY INC. 580 FIFTH AVENUE SUITE #531 NEW YORK, NY 10036 2005/2006 Goods/Services X 987 GEMEX SYSTEMS, INC. 6040 W. EXECUTIVE DRIVE SUITE A MEQUON, WI 53092 2005/2006 Goods/Services X 680 GEMPRINT CORPORATION 10 FOUR SEASONS PLACE SUITE 400 TORONTO, ONTARIO, M9B 6H7 CANADA 2005/2006 Goods/Services X 9,487 GENINO INC.-dba VICO 1302 NEW YORK, NY 10128 2005/2006 Goods/Services X 602 GEOFFREY A. LAGAS & 630 FIFTH AVENUE S.B. # 101 NEW YORK, NY 10111 2005/2006 Goods/Services X 902 GIA 5345 ARMADA DRIVE CARLSBAD, CA 92008 2005/2006 Goods/Services X 200 GIA GEM TRADE LABORATORY 580 FIFTH AVENUE NEW YORK, NY 10036-4794 2005/2006 Goods/Services X 26,441 GINSBERG & KAUFMAN 11166 ISLE BROOK COURT WELLINGTON, FL 33414-7038 2005/2006 Goods/Services X 32,678 GIRSH & ROTTMAN, P.C. 1331 17TH STREET, SUITE 510 DENVER,, CO 80202-1580 2005/2006 Goods/Services X 2,844 GLOBAL CROSSING ACCOUNT # 0202984427 P.O. BOX 741276 CINCINNATI, OH 45274-1276 2005/2006 Goods/Services X 1,845 GLOBAL EXCHANGE SERVICES P.O. BOX 640371 PITTSBURGH, PA 15264-0371 2005/2006 Goods/Services X 696 GLOBE DIAMONDS INC. 43 WEST 47TH STREET SUITE #302 NEW YORK, NY 10036 2005/2006 Goods/Services X 24,854 GOLDART INTERNATIONAL INC. 25 WEST 45TH STREET SUITE #403 NEW YORK, NY 10036 2005/2006 Goods/Services X 107 GOOD HARVEST INTERNATIONAL LTD 55-59 CHRYSTIE STREET ROOM 19, 5TH FLOOR NEW YORK, NY 10002 2005/2006 Goods/Services X 1,428 22 HANUMAN SHARAN CO-OP HSG. SOC. LTD., 87/87-A, BOMANJI PETIT RD., MUMBAI, GOODWILL GEMS 400 036, INDIA 2005/2006 Goods/Services X 136,253 GOV'T OF THE VIRGIN ISLANDS CONSULTING SERVICES P.O. BOX 5082, ST. THOMAS VIRGIN ISLANDS, 00803 2005/2006 Goods/Services X 740 GRAMERCY JEWELRY MFG. CORP. 115 WEST 30TH ST. 10TH FLOOR NEW YORK, NY 10001 2005/2006 Goods/Services X 3,284 GS LABORATORIES OF AMERICA 5525 N. MACARTHUR BLVD. MACARTHUR PLAZA SUITE 620 IRVING, TX 75038 2005/2006 Goods/Services X 57,141 GUEITS,ADAMS & CO. 1155 AVENUE OF THE AMERICAS NEW YORK, NY 10036 2005/2006 Goods/Services X 1,559 H. DIPAK & CO. D-10, ROAD NO-21, MIDC, ANDHERI (E), MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 5,671,876 H.C. KIONKA & CO., INC. 15 MAIDEN LANE SUITE #908 NEW YORK, NY 10038 2005/2006 Goods/Services X 4,364 HAHN & HESSEN LLP NEW YORK, NY 10022 2005/2006 Goods/Services X 85,015 HARI KRISHNA EXPORTS 315 PRASAD CHAMBERS, 3RD FLOOR, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 187,216 HEARST MAGAZINES PO BOX 4864 NEW YORK, NY 10261-4864 2005/2006 Goods/Services X 100,000 HETAL DIAMONDS INC. 20 EAST 46TH STREET SUITE #1201 NEW YORK, NY 10017-9246 2005/2006 Goods/Services X 31,646 UNLIQUIDATED CONTINGENT DISPUTED DATE AMOUNT OF CREDITOR NAME CREDITOR ADDRESS CLAIM TYPE OF CLAIM CLAIM INCURRED

101/102 THE JEWEL, MAMA PARMANAND MARG, OPERA HOUSE, MUMBAI, 400 004, HIRA EXPORTS INDIA 2005/2006 Goods/Services X 201,113 HOOVER & STRONG, INC. 10700 TRADE ROAD RICHMOND, VA 23236 2005/2006 Goods/Services X 424 HOOVER, EVANS, & TURNER ,P.C. 3800 COLONNADE PARKWAY, SUITE 240 BIRMINGHAM, AL 35243 2005/2006 Goods/Services X 20 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 X 2,658 IGC NY INC 580 FIFTH AVENUE SUITE #600A NEW YORK, NY 10036 2005/2006 Goods/Services X 4,028 IMPENCO LTD. 240 GUIZOT STREET, WEST MONTREAL, QUEBEC H2P 1L5 CANADA 2005/2006 Goods/Services X 2,835 IMPEX DIAMONDS 302 DHARAM PALACE 100/103 HUGHES RD MUMBAI, 400 007 INDIA 2005/2006 Goods/Services X 317,658 INDEPENDENT GEMOLOGICAL 21 WEST 38TH STREET 9TH FLOOR NEW YORK, NY 10018 2005/2006 Goods/Services X 1,613 INDIAN DIAMOND IMPORTS, INC. 15 WEST 47TH STREETwear SUITE #407 NEW YORK, NY 10036 2005/2006 Goods/Services X 51,217 INOVIS, INC. P.O. BOX 198145 ATLANTA, GA 30384-8145 2005/2006 Goods/Services X 477 INTEGRATED BUSINESS 33 WALL STREET EAST ISLIP, NY 11730 2005/2006 Goods/Services X 6,738 INTERNATIONAL GEMMOLOGICAL 589 FIFTH AVENUE 4th Fl. NEW YORK, NY 10017 2005/2006 Goods/Services X 10,869 INTERNATIONAL GEMOLOGICAL 27 QUEEN STREET EAST, STE1200 TORONTO, ONTARIO, M5C2M6 CANADA 2005/2006 Goods/Services X 538 IRON MOUNTAIN RECORDS P.O. BOX 27128 NEW YORK, NY 10087-7128 2005/2006 Goods/Services X 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 X 577 JACOBY ENTERPRISES 1615-54 STREET BROOKLYN, NY 11204 2005/2006 Goods/Services X 12 JAGUAR CASTING CO. INC. 307 WEST 36TH STREET 7TH FLOOR NEW YORK, NY 10018 2005/2006 Goods/Services X 9,513 JAN JEWELRY DESIGNS INC 2 WEST 45TH STREET, 4TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 328 JAY MANAV IMPEX 55-B SHREEJI ARCADE, TATA RD. NO2, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 53,167 JEAN & ALEX JEWELRY INC. 587 5TH AVENUE 2ND FLOOR NEW YORK, NY 10017 2005/2006 Goods/Services X 21,616 JENITH GOMEZ 28TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 77 JEWELERS ARMORED SERVICE, INC. 43-15 11TH STREET LONG ISLAND CIT, NY 11101 2005/2006 Goods/Services X 625 JEWELRY DESIGN CORPORATION 17-19 WEST 45TH STREET SUITE #505 NEW YORK, NY 10036 2005/2006 Goods/Services X 1,806 JEWELRY UNLIMITED, INC. 71 WEST 47TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services X 2,490

JOGANI EXPORTS 10/21 SWADESHI MILL ESTATE, 1ST FLOOR, TATA ROAD NO.2, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 46,331 JOSEF SCHUSTER INC. 62 WEST 47TH STREET SUITE #1209 NEW YORK, NY 10036 2005/2006 Goods/Services X 846 JOSEPH CASTING CO., INC. 25 BROOK AVENUE MAYWOOD, NJ 07607 2005/2006 Goods/Services X 56,563 JOSEPH FALKENSTEIN INC. 21 COGGINS LANE WEST ORANGE, NJ 07052 2005/2006 Goods/Services X 90 JOSHUA KADET ONE ROCKEFELLER PLAZA, NEW YORK, NY 10020 2005/2006 Goods/Services X 375 JS RESOURCES, LLC 460 OTISCO DRIVE SUITE #100 WESTFIELD, NJ 07090 2005/2006 Goods/Services X 675 Goods/Services K P SANGHVI & SONS 1301 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 & Litigation XXX 2,000,000 K R DIAMONDS 576 FIFTH AVENUE SUITE #1005 NEW YORK, NY 10036 2005/2006 Goods/Services X 4,694 K. CHANDRAKANT & CO. 307, MEHTA BHAVAN, 311, CHARNI ROAD, MUMBAI-400 004, INDIA 2005/2006 Goods/Services X 204,997 K. G. K. ENTERPRISES 647 - A PANCHRATNA OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 499,173 K. GIRDHARLAL INTERNATIONAL PVT LTD 1003 PANCHRATNA, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 2,288,357 K.P. SANGHVI, INC. 589 FIFTH AVENUE, SUITE #1008 NEW YORK, NY 10017 2005/2006 Goods/Services X 4,800 KAPRIELIAN ENTERPRISES INC 207 WEST 25H STREET NEW YORK, NY 10036 2005/2006 Goods/Services X 13,498 KARP IMPEX PVT. LTD. 579 FIFTH AVENUE SUITE #1100 NEW YORK, NY 10017 2005/2006 Goods/Services X 38,128 KASSOY LLC P.O. BOX 14078A NEWARK, NJ 07198-0078 2005/2006 Goods/Services X 714 224/225 MAJESTIC SHOPPING CENTRE, 144, J.S.S. ROAD, GIRAGON, MUMBAI, 400 004, KEVADIA BROTHERS INDIA 2005/2006 Goods/Services X 65,968 KEYSTONE FINDINGS INC 600 EMLEN WAY TELFORD, PA 18969 2005/2006 Goods/Services X 5,072 KINGSTONE GEM IMPORTERS, LTD. 10 WEST 46TH STREET 8TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 3,395 KINNEY + KINSELLA 45 WEST 21ST STREET 6TH FLOOR NEW YORK, NY 10010 2005/2006 Goods/Services X 103,822 KIRAN EXPORTS 109 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 439,266 KMA SUNBELT TRADING CORP 3696 ULMERTON ROAD CLEARWATER, FL 33762 2005/2006 Goods/Services X 6,367 KOTEL IMPORTERS, INC. 608 5TH AVENUE SUITE 800 NEW YORK, NY 10020 2005/2006 Goods/Services X 5,973 KRAINZ CREATIONS,INC. 589 FIFTH AVENUE SUITE 1601 NEW YORK, NY 10017 2005/2006 Goods/Services X 13,908 KURT GAUM, INC. 580 FIFTH AVENUE, NEW YORK, NY 10036 2005/2006 Goods/Services X 40,212

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PROVIDENCE, RI 02909 2005/2006 Goods/Services X 376 PUNAM GEMS 1803-A PANCRATNA OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 23,859 R. SURESH & CO. 514 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 111,512 R. T. DIAMOND PVT. LTD. 7/714 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 58,060 R.S. IMPORTING LTD. 2 WEST 46TH STREET SUITE 407 NEW YORK, NY 10036 2005/2006 Goods/Services X 20 RAM JEWELRY INC. 7 WEST 45TH STREET, #600 NEW YORK,, NY 10036 2005/2006 Goods/Services X 37,972 RCPI CLEANING SERVICES, LLC 1270 AVENUE OF THE AMERICAS NEW YORK, NY 10111 2005/2006 Goods/Services X 17,681 RCPI LANDMARK PROPERTIES, LLC 1 ROCKEFELLER PLAZA SUITE #1420 NEW YORK, NY 10020 2005/2006 Goods/Services X 27,073 REAL GEMS, INC. 18 EAST 48TH ST. #801 NEW YORK, NY 10017-1014 2005/2006 Goods/Services X 242 RICH GEMS, INC. 37 WEST 47TH STREET #300 NEW YORK, NY 10036 2005/2006 Goods/Services X 9,251 RICOH BUSINESS SYSTEMS P.O. BOX 41601 PHILADELPHIA, PA 19101-1601 2005/2006 Goods/Services X 7,881 RICOH BUSINESS SYSTEMS, INC. P.O BOX 13583 NEWARK, NJ 07188-0049 2005/2006 Goods/Services X 1,203 RITANI LLC. 2 WEST 45TH STREET, 3RD FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 29,284 ROBILOTTI FINE JEWELERS 3533 STRATFORD DR., VESTAL, NY 13850 2005/2006 Goods/Services X 300 RONELLA LASING CORP. 36 WEST 47TH STREET SUITE 500 NEW YORK, NY 10036 2005/2006 Goods/Services X 302 RONI CASTING, INC. 33 WEST 46 STREET 7TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 186 230 SHREEJEE CHAMBERS, 2ND FLR, TATA ROAD NO. 1 & 2, OPERA HOUSE, MUMBAI, 400 ROSHAN DIAMOND 004, INDIA 2005/2006 Goods/Services X 44,549 ROSY BLUE (INDIA) PVT LTD 1608-9, PRASAN CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 57,901 ROYAL CHAIN INC. 2 WEST 46TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services X 152 87-B PREM MILAN, 1ST FLOOR, BLOCK NO. 10, NEPEANSEA ROAD, MUMBAI, 400 006, ROYAL STONE INDIA 2005/2006 Goods/Services X 43,861 S. RASIKLAL & CO 516 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 37,496 S.H.R., INC. ONE ROCKEFELLER PLAZA NEW YORK, NY 10020 2005/2006 Goods/Services X 6,354 S.J.T.A. 4 EXECUTIVE PARK DRIVE SUITE 1202 ATLANTA, GA 30329 2005/2006 Goods/Services X 125 SAFE PASSAGE COMMUNICATION INC 117 S.7TH STREET P.O. BOX 1712 RICHMOND, IN 47375 2005/2006 Goods/Services X 33,219 111 PRASAD CHAMBERS, 1ST FLR, SWADESHI MILL COMPOUND, OPERA HOUSE, MUMBAI, SAMKIT DIAMONDS 400 004, INDIA 2005/2006 Goods/Services X 44,716 Sanabria c/o Alterman & Boop 35 Worth Street, New York, NY 10013 2005/2006 Litigation XXXUnknown SANDEEP DIAMOND CORP. 20 EAST 46TH STREET SUITE 603 NEW YORK, NY 10017 2005/2006 Goods/Services X 52,498 UNIT 1108B, 11/F., TOWER 1 CHINA HONG KONG CITY 33 CANTON ROAD, TSIM SHA TSUI SCEPTER JEWELRY LIMITED HONG KONG 2005/2006 Goods/Services X 86 SCHAIN LEIFER GURALNICK 10 EAST 40TH STREET SUITE 2710 NEW YORK, NY 10016-0348 2005/2006 Goods/Services X 95,023 SCOTT DIAMOND CO ONE ROCKEFELLER PLAZA 28TH FLOOR NEW YORK, NY 10020 2005/2006 Goods/Services X 1,371,826 SCOTT FRISHMAN ONE ROCKEFELLER PLAZA, NEW YORK, NY 10020 2005/2006 Goods/Services X 362 SECURENET, INC. 30-00 47TH AVENUE LONG ISLAND CITY, NY 11101 2005/2006 Goods/Services X 3,831 SERKO & SIMON GLUCK & KANE LLP 1700 31ST FLOOR NEW YORK, NY 10019 2005/2006 Goods/Services X 1,481 SETH DIAMOND ASSOCIATES, INC. 45 WEST 45TH STREET SUITE #801 NEW YORK, NY 10036 2005/2006 Goods/Services X 41 SETS JEWELRY 640 SOUTH HILL STREET SUITE 641 LOS ANGELES, CA 90014 2005/2006 Goods/Services X 2,622 SHARON PAPER CO., INC. 317 HARRINGTON AVE. P.O. BOX 328 CLOSTER, NJ 07624 2005/2006 Goods/Services X 2,912 SHELDON GINSBERG 1 ROCKEFELLER PLAZA 28TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 154 SHIVANI GEMS, INC 589 FIFTH AVENUE SUITE #1107 NEW YORK, NY 10017 2005/2006 Goods/Services X 32,337 16 SURESH SHADAN, 2ND FLOOR, 191/193 R.R.M.R. RD., PRATHNA SAMAJ, MUMBAI, SHRADDHA GEMS 400 004, INDIA 2005/2006 Goods/Services X 77,690 SHREE RAMKRISHNA EXPORT 214 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 392,461 UNLIQUIDATED CONTINGENT DISPUTED DATE AMOUNT OF CREDITOR NAME CREDITOR ADDRESS CLAIM TYPE OF CLAIM CLAIM INCURRED

SHRENUJ & CO. 405 DHARAM PALACE, 100-103 N.S. PARKAR MARG., MUMBAI, 400 007, INDIA 2005/2006 Goods/Services X 35,970 SHUTLE INC. 7 WEST 45TH STREET SUITE #704 NEW YORK, NY 10036 2005/2006 Goods/Services X 8,960 SIEMENS COMMUNICATIONS, INC. P.O. BOX 99076 CHICAGO, IL 60693-9076 2005/2006 Goods/Services X 8,678

SIM DIAM 601 MADHUKUNJ BUILDING, SAVANI ROAD, PRABHADEVI, MUMBAI, 400 025, INDIA 2005/2006 Goods/Services X 13,068 Societe De Fabrication Maty C/O CMS Bureau Francis Lefebvre, Attn: Ambre Nerinck-Seltzer , NEW YORK, NY 10019 2005/2006 Litigation XXX 0 SOLKAN INDUSTRIES INC. 36 WEST 47TH STREET RM.703 NEW YORK, NY 10036 2005/2006 Goods/Services X 3 SOLSTAR INTERNATIONAL, INC. 20 WEST 47TH STREET SUITE #800 NEW YORK, NY 10036 2005/2006 Goods/Services X 65,046 SOVEREIGN PRECIOUS METALS, LLC 15 WESTMINSTER STREET 2ND FLOOR PROVIDENCE, RI 02903 2005/2006 Goods/Services X 3,492 SPARKS STEEL STAMPS, INC. 37-26 LONG ISLAND CTY, NY 11101 2005/2006 Goods/Services X 221 SPED IN SRI VIA GALILEO FERRARIS,246 52100 AREZZO ITALY 2005/2006 Goods/Services X 250 SPIRIT INTERNATIONAL, INC. 1200 VALWOOD PARKWAY CARROLTON, TX 75006 2005/2006 Goods/Services X 2,468 STANDARD SECURITY LIFE P.O. BOX 6240 CHURCH STREET STATION NEW YORK, NY 10249-6240 2005/2006 Goods/Services X 1,227 STANFRE INDUSTRIES, INC. 19 WEST 36TH STREET NEW YORK, NY 10018 2005/2006 Goods/Services X 17 STARLIGHT GEM CO.-DO NOT PAY! 46 WEST 46TH ST 4TH FLOOR NEW YORK, NY 10036 2005/2006 Goods/Services X 2,340 STERLING COMMERCE, INC.-73199 P.O. BOX 73199 CHICAGO, IL 60673 2005/2006 Goods/Services X 24,234 STERLING INC. 375 GHENT ROAD ARKON, OH 44313 2005/2006 Goods/Services X 44,159 STERLING TESTING SYSTEMS, INC. P.O. BOX 35626 NEWARK, NJ 07193-566 2005/2006 Goods/Services X 1,035 STULLER P.O. BOX 87777 LAFAYETTE, LA 70598-7777 2005/2006 Goods/Services X 299 STULLER, INC. 302 RUE LOUIS XIV LAFAYETTE, LA 70508 2005/2006 Goods/Services X 903 MEHTA MAHAL, 11TH FLOOR, 15, MATHEW ROAD, OPERA HOUSE, MUMBAI – 400 004, SUASHISH DIAMONDS LIMITED INDIA 2005/2006 Goods/Services X 127,919 SUMER GOLD, LTD. 33 WEST 46TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services X 2,723 SUNIL PATEL ONE ROCKEFELLER PLAZA, NEW YORK, NY 10020 2005/2006 Goods/Services X 170 SUNRISE JEWELRY MFG. CORP. 2371 FENTON STREET CHULA VISTA, CA 91913 2005/2006 Goods/Services X 43 SUNSHINE DIAMONDS, INC. 38 WEST 48TH STREET SUITE #905 NEW YORK, NY 10036 2005/2006 Goods/Services X 14,008 SUPERB JEWELERS INC. 36 WEST 47TH STREET NEW YORK, NY 10036 2005/2006 Goods/Services X 739 SUPERGEMS INDIA PVT LTD 1404 PANCHRATNA, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 184,833 SUREDIAM, INC 22 WEST 48TH STREET ROOM# 1205 NEW YORK,, NY 10036 2005/2006 Goods/Services X 8,926 SUSAN CAMPBELL 250 MERCER STREET APT #303D NEW YORK, NY 2005/2006 Goods/Services X 500 TESSLER & WEISS 2389 VAUXHALL ROAD UNION, NJ 07083 2005/2006 Goods/Services X 78,330 THACHER PROFFITT & WOOD LLP 2 WORLD FINANCIAL CENTER NEW YORK, NY 10281 2005/2006 Goods/Services X 9,162 THE LAW OFFICES OF MITCHELL J. 90 MERRICK AVENUE SUITE #500 EAST MEADOW, NY 11554 2005/2006 Goods/Services X 31,732 THE SIMMONS JEWELRY CO.,LLC. ONE ROCKEFELLER PLAZA NEW YORK, NY 10020 2005/2006 Goods/Services X 530 TIE COMMERCE, INC. 24 NEW ENGLAND EXECUTIVE PARK BURLINGTON, MA 01803 2005/2006 Goods/Services X 4,851 TIGER GROUP INTERNATIONAL INC. TBD 2005/2006 Goods/Services X 1,266,710 99-99/1 MOO 9 CHIANG MAIHODD R, PHADAED DISTRICT, AMPHUR, CHIANG MAI 50100, TIGER JEWELLERY MANUFACTURING THAILAND 2005/2006 Goods/Services X 1,645 LEER TOKYO PEARL TBD 2005/2006 Goods/Services X 1,158,823 TOMO N TOMO INC 102 SERPENTINE ROAD DEMAREST, NJ 07627 2005/2006 Goods/Services X 50 TOWNSEND DAVIS MEDIA LLC TWO SOUND VIEW DRIVE SUITE 100 GREENWICH, CT 06830 2005/2006 Goods/Services X 5,950 U.S. COUNCIL FOR INTERNATIONAL 1212 AVENUE OF THE AMERICAS NEW YORK, NY 10036 2005/2006 Goods/Services X 40 ULTIMO, INC. 608 FIFTH AVE. SUITE 410 NEW YORK, NY 10020 2005/2006 Goods/Services X 294,083 UNION BANK OF ISRAEL 3 JABOTINSKI STREET P.O.B. 3006 RAMAT GAN, 52310 ISRAEL 2005/2006 Loan Guaranty X 7,870,000 GERMISTON 1401 REFINERY ROAD, INDUSTRIES WEST P.O. BOX 1020 GERMISTON 1400 UNIORO PRECIOUS METAL IND SOUTH AFRICA 2005/2006 Goods/Services X 601 UNIQUE SETTINGS OF NY 47 WEST 47TH ST., BOOTH #14, NEW YORK, NY 10036 2005/2006 Goods/Services X 551 UNITED BROTHERS JEWELRY 48 WEST 48TH STREET, ROOM 700 NEW YORK, NY 10036 2005/2006 Goods/Services X 32 UNITED PARCEL SERVICE P.O. BOX 7247-0244 PHILADELPHIA, PA 19170-0001 2005/2006 Goods/Services X 230 UNITEDHEALTHCARE CLAIMS ACCT. 22703 NETWORK PLACE, CHICAGO, IL 60673-1227 2005/2006 Goods/Services X 95,058 UPS SUPPLY CHAIN SOLUTIONS,INC P.O.BOX 34486 LOUISVILLE, KY 40232 2005/2006 Goods/Services X 25 VAISHALI DIAMOND CORP. 579 FIFTH AVENUE SUITE 1475 NEW YORK, NY 10017 2005/2006 Goods/Services X 11,250 VALENZ GOLD CORP. 34 WEST 46TH STREET SUITE 401 NEW YORK, NY 10036 2005/2006 Goods/Services X 51 VALLABHAI DHANJIBHAI & CO. G-1 PRASAD CHAMBERS, OPERA HOUSE, MUMBAI, 400 004, INDIA 2005/2006 Goods/Services X 131,643 VENICE JEWELRY INC. 36 WEST 47TH ST. RM 803 NEW YORK, NY 10036 2005/2006 Goods/Services X 373 VERIZON P.O. BOX 15124, ALBANY, NY 12212-5124 2005/2006 Goods/Services X 3,775 VERIZON P.O. BOX 1100 ALBANY, NY 12250-0001 2005/2006 Goods/Services X 355 VERIZON WIRELESS P.O. BOX 489, NEWARK, NJ 07101-0489 2005/2006 Goods/Services X 1,696 VICTOR SETTINGS 25 BROOK AVENUE MAYWOOD, NJ 07607-1193 2005/2006 Goods/Services X 33,656 VIELLE JEWELRY, INC. 48 WEST 48TH STREET SUITE #1005 NEW YORK, NY 10036 2005/2006 Goods/Services X 1,236 W.H.CREATIONS, INC 1944 PROSPECT AVENUE EAST MEADOWS,, NY 11554-3143 2005/2006 Goods/Services X 568 W.R. COBB COMPANY 850 WELLINGTON AVENUE CRANSTON, RI 02910 2005/2006 Goods/Services X 466 WAGNER INTERNATIONAL INC. 38 EAST 32ND ST. NEW YORK, NY 10016 2005/2006 Goods/Services X 317 WARNER BOX & DISPLAY 1002 S.W. ARD STREET LAWTON, OK 73505 2005/2006 Goods/Services X 3,821 WILLETS MANAGEMENT SYSTEMS,INC P.O. BOX 1259 PORT WASHINGTON, NY 11050-0310 2005/2006 Goods/Services X 542 WINSTON SUPPORT SERVICES, LLC 122 EAST SUITE #320 NEW YORK, NY 10168 2005/2006 Goods/Services X 30,129 WOMEN'S WEAR DAILY P.O. BOX 15008 NORTH HOLLYWOOD, CA 91615-5008 2005/2006 Goods/Services X 145 Y. SCHMIDT ASSAYERS 36 WEST 47TH STREET ROOM 1202 NEW YORK, NY 10036 2005/2006 Goods/Services X 178 YOSSI COHEN 10 WEST 47TH STREET ROOM 1409 NEW YORK, NY 10036 2005/2006 Goods/Services X 60 YOUR TICKET PLACE, INC. 4 BEAVERBROOK ROAD PMB 113 LINCOLN PARK, NJ 07035 2005/2006 Goods/Services X 200 Total: $277,581,242 In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB)

Chapter 11

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES

Describe all executory contracts of any nature and all unexpired leases of real or personal property. Include any timeshare interests. State nature of debtor’s interest in contract, i.e. “Purchaser,” “Agent,” etc. State whether debtor is the lessor or lessee of a lease. Provide the names and complete mailing addresses of all other parties to each lease or contract described. If a minor child is a party to one of the leases or contracts, indicate that by stating "a minor child" and do not disclose the child's name. See 11 U.S.C. § 112; Fed. R. Bankr. P. 1007(m).

Check this box if debtor has no executory contracts or unexpired leases.

NAME AND MAILING ADDRESS, INCLUDING ZIP CODE, OF DESCRIPTION OF CONTRACT OR LEASE AND NATURE OF DEBTOR'S INTEREST. OTHER PARTIES TO LEASE OR CONTRACT* STATE WHETHER LEASE IS FOR NONRESIDENTIAL REAL PROPERTY. STATE CONTRACT NUMBER OF ANY GOVERNMENT CONTRACT

ADP Payroll and related services P.O. Box 9001006 Louisville, KY 40290-1006 Canon Business Solutions - East, Inc. P.O. Box 33191 Office Equipment Lease Newark, NJ 7188

Canon Financial Services, Inc. P.O. Box 4004 Office Equipment Lease Carol Stream, IL 60197

Cingular P.O. Box 6463 Wireless services Carol Stream, IL 60197-6463 DGA Security Systems, Inc. 20 W 47th Street Burglar Alarm Equipment Lease and Service Agreement New York, NY 10036 Donnelly Mechanical Corp. 96-59 222nd Street Heating Ventilation & Air Conditioning Queens Village, NY 11429 F.T.K. BVBA Pelikaanstraat 62 Sales agreement Office 160, 2018 Antwerp Belgium, BE Global Crossing Telecommunications, Inc. 1080 Pittsford-Victor Road Long distance telephone service Pittsford, NY 14534 Handling Concepts, Inc. 4314 Livorno Avenue NCR Hardware & Software Las Vegas, NV 89141 Imagistics International Inc. P.O. Box 856193 Office Equipment Lease Louisville, KY 40285 Movado Use of license Address TBD Mutual Central Alarm Services, Inc. 10 W 46th Street Certified Central Station Burglar Alarm New York, NY 10036 Northrop Grumman Commercial Information Services, Inc. 13825 Sunrise Valley Dr. Ste 120 SUN Server and Support Services Herndon, VA 20171 Oracle Software P.O. Box 71028 Server Software Chicago, IL 60694-1028 Pitney Bowes Credit Corp. 2225 American Drive Mailing System Lease Neenah, WI 54956 RCPI Landmark Properties, LLC c/o Properties Office Space Lease Settlement Agreement 1 Rockefeller Plaza Ste#1420 New York, NY 10020 Ricoh Business Systems P.O. Box 41601 Color Photocopiers Philadelphia, PA 19101-1601 Securenet Central Station Alarm Co. 30-00 47th Avenue U.L. Certified Grade Security Alarm System Long Island City, NY 11101 Verizon P.O. Box 371392 Data and Internet Services Pittsburgh, PA 15250 In re: M. FABRIKANT & SONS, INC., Debtor. Case No. 06-12737 (SMB) Chapter 11

SCHEDULE H - CODEBTORS

Provide the information requested concerning any person or entity, other than a spouse in a joint case, that is also liable on any debts listed by debtor in the schedules of creditors. Include all guarantors and co-signers. If the debtor resides or resided in a community property state, commonwealth, or territory (including Alaska, Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Puerto Rico, Texas, Washington, or Wisconsin) within the eight year period immediately preceding the commencement of the case, identify the name of the debtor's spouse and of any former spouse who resides or resided with the debtor in the community property state, commonwealth, or territory. Include all names used by the nondebtor spouse during the eight years immediately preceding the commencement of this case. If a minor child is a codebtor or a creditor, indicate that by stating "a minor child" and do not disclose the child's name. See 11 U.S.C. § 112; Fed. R. Bankr. P. 1007(m).

Check this box if debtor has no executory contracts or unexpired leases.

NAME AND ADDRESS OF CODEBTOR. NAME AND ADDRESS OF CREDITOR

Charles Fortgang JP Morgan Chase One Rockefeller Plaza 530 Fifth Avenue New York, NY 10020 New York, NY 10036

Matthew Fortgang ABN AMRO Bank N.V. One Rockefeller Plaza 355 East 52nd Street New York, NY 10020 NY, NY 10055-0002

Susan Fabrikant Fortgang* , Precious Metals One Rockefeller Plaza 111 Westminster Street New York, NY 10020 Providence, RI 02903

Fabrikant-Leer International, Ltd. HSBC Bank USA, National Association One Rockefeller Plaza 452 Fifth Avenue, 4th Floor New York, NY 10020 New York, NY 10018

Sovereign Precious Metals, LLC One Financial Plaza, 3rd Floor Providence, RI 02903

Bank Leumi USA 562 Fifth Avenue New York, NY 10036

Israel Discount Bank of New York 511 Fifth Avenue New York, N.Y. 10017

Antwerpse Diamantbank, N.V. New York, 10019

Where MFS is a co-debtor of affiliate debt: ABN AMRO Bank N.V. Pelikannstraat Street 70-76 2018 Antwerpen, BELGIUM ANTWERP DIAMOND BANK N.V. PELIKAANSTRAAT 54, 2018 ANTWERPEN, BELGIUM UNION BANK OF ISRAEL 3 JABOTINSKI STREET P.O.B. 3006 RAMAT GAN, 52310 ISRAEL HSBC (HKSB), LTD. HSBC Main Building 1 Queen Road Central HONG KONG ISRAEL DISCOUNT BANK, LTD. 3 JABOTINSKI STREET RAMAT GAN, 52310 ISRAEL ABN AMRO Bank N.V. (Hong Kong) 38/F Cheung Kong Center 2 Queen's Road Central GPO Box 61 Hong Kong ANTWERP DIAMOND BANK N.V. (Hong Kong) Hong Kong Address TBD

* Limited non-recourse guarantee.