IN THE UNITED STATES BANKRUPTCY COURT

FOR THE DISTRICT OF DELA WARE

In re: ) Chapter II ) eTOYS DIRECT I, LLC, et aI., i ) Case No. 08-13412(BLS) ) (Jointly Administered) Debtors. ) )

SCHEDULES OF ASSETS AND LIABILITIES FOR DEBTOR ETOYS DIRECT. INC.

General Disclaimer The Debtors have prepared the Schedules of Assets and Liabilities and the Statement of Financial Affairs (the "Schedules and Statements") based on the information reflected in the Debtors' current books and records. However, inasmuch as the Debtors' current books and records have not been audited as of the date of these Schedules and Statements, the Debtors cannot warrant the absolute accuracy of these documents. The Debtors have made a diligent effort to complete these documents accurately and completely. To the extent additional information becomes available, the Debtors wil amend and supplement the Schedules and Statements.

Schedule B Disclaimer

Unless otherwise noted, all of the amounts listed on Schedule B represent the value of Debtors' assets as reflected in the Debtors' books and records (net of depreciation or the amortization where applicable). The Debtors have performed no independent review of the value of these assets. The actual value of the assets listed may differ significantly from the amounts reflected in the Debtors' books and records. It would be prohibitively expensive and unduly burdensome to obtain current market valuations of the Debtor's property interests.

Schedule D Disclaimer The Debtors have listed creditors as "Creditors Holding Secured Claims" for informational purposes only, and do not acknowledge or admit, by so classifying, the existence, validity, or amount ofthe claim or of any security interest these creditors may claim to have against any or all of the Debtors' assets. The Debtors expressly retain all rights to challenge the I¡;;; existence, validity, perfection, collectability or amount of any alleged secured claim, and retain f~. " all other rights and powers to challenge said alleged secured claim, on any basis, including, without limitation, the right to equitable or contractual subordination of such claim. i The Debtors in these cases, along with the last four digits of each Debtor's federal tax identification number, if applicable, are: eToys Direct i, LLC (N/A); The Parent Company (7093); BabyUniverse, Inc. (7990); Dreamtime Baby, Inc. (8047); eToys Direct, Inc. (7296); PoshTots, Inc. (8660); eToys Direct 2, LLC (N/A); eToys Direct 3,

LLC (N/A); Gift Acquisition, L.L.c. (0297); and My Twinn, Inc. (1842). The address for each of the Debtors is 717 17th Street, Suite 1300, Denver, CO 80202, with the exception of Posh Tots, Inc., the address for which is 5500 Cox Road, Suite M, Glenn Allen, VA 23060.

DOCS_DE: 143919.2 Certain items of equipment are, or may be, subject to leases or capital leases where the lessor/financier has fied or asserted a secured claim. The Debtors reserve the right to challenge or reclassify such lessor's or financier's claim. The Debtors' failure to designate a claim on Schedule D as "disputed," "contingent," or "unliquidated" does not constitute an admission by the Debtors that such claim is not "disputed," "contingent," or "unliquidated." The Debtors reserve the right to dispute, or to assert offsets or defenses to, any claim reflected on Schedule D as to amount, liability, or classification, or to otherwise subsequently designate any claim as "disputed," "contingent," or "unliquidated." Moreover, the Debtors reserve the right to challenge the amount, nature, and classification of any claim listed on Schedule D. Schedule E Disclaimer

As of the Petition Date, certain employees were owed (i) wages, salaries, and commissions earned in the 180 days prior to the Petition Date ("Priority Wages") and (ii) accrued and unused paid time off for vacation, sick leave, and paid leave earned prior to the Petition Date ("Prepetition PTO"). Pursuant to the Court's Order Granting Debtors' Motion for an Order Authorizing the Debtors to (I) Pay Prepetition Wages, Salaries, Employee Benefits, and Other Compensation; (II) Remit Withholding Obligations; (II) Maintain Employee Compensation and Benefits Programs and Pay Related Administrative Obligations; and (IV) Have Applicable Banks and Other Financial Institutions Receive, Process, Honor, and Pay Certain Checks Presented for Payment and Honor Certain Fund Transfer Requests. (Docket No. 32), entered December 30,2008, the Debtors paid the Priority Wages to certain employees as described therein, and are authorized to allow its remaining employees to take Prepetition PTO at the Debtors' discretion in the ordinar course of the Debtors' business. Notwithstanding the payment of Priority Wages to certain employees and the use of Pre petition PTO by certain employees, the employee claims listed in this Schedule E are listed in the full amount owed as of the Petition Date. Amounts listed on Schedule E are preliminary amounts and are subject to reconciliation and amendment by the Debtors. The Debtors' characterization of these claims as priority claims is preliminary in nature, and the Debtors reserve their rights to dispute or challenge whether such claims are entitled to priority. The Debtors' failure to designate a claim on Schedule E as "disputed," "contingent," or "uniquidated" does not constitute an admssion by the Debtors that such claim is not "disputed," "contingent," or "uniquidated." The Debtors reserve the right to dispute, or to assert offsets or defenses to, any claim reflected on Schedule E as to amount, liability, or classification, or to otherwise subsequently designate any claim as "disputed," "contingent," or "uniquidated." Moreover, the Debtors reserve the right to challenge the amount, nature, and classification of any claim listed on Schedule E. Schedule F Disclaimer

The claims listed in Schedule F arose or were incurred on various dates. A determination uf each date upon which each claim in Schedule F was incurred or arose would be unduly burdensome and cost prohibitive. Therefore, the Debtors have not specified the dates on which the claims listed on Schedule F arose or were incured. The Debtors' failure to designate a claim on Schedule F as "disputed," "contingent," or "unliquidated" does not constitute an admission by the Debtors that such claim is not "disputed," "contingent," or "unliquidated." The Debtors reserve the right to dispute, or to assert offsets or defenses to, any claim reflected on Schedule F as to amount, liability, or classification, or to 2

DOCS_DE: 139432. I DOCS_DE: 143919. otherwise subsequently designate any claim as "disputed," "contingent," or "uniquidated." Moreover, the Debtors reserve the right to challenge the amount, natue, and classification of any claim listed on Schedule F. Schedule G Disclaimer

The information set forth herein was derived from the Debtors' books and records. The Debturs reserve the right to amend any of the items set fort herein if and when more updated information becomes available.

This Schedule "G" List of Executory Contracts and Unexpired Leases is furnished for inormational puroses only to apprise parties in interest of possible contractual relationships of the Debtors as of the commencement of this case and is derived from documents in the possession of the Debtors. This Schedule is not an admission or recognition that any contractual relationship exists or existed or that, if such a relation existed, said relationship presently exists. The Debtors do not waive any right to rescission or reformation or defense respecting any contract.

Similarly, Schedule G is not an admission or recognition that any contractual relationship constitutes an "Executory Contract." Some contracts listed in Schedule G may have been validly terminated or expired by their own terms prior to the commencement of this case, but have been listed notwithstanding any such possible termination or expiration in order to provide representation of the Debtors' affairs and in the event that one or more parties in interest may take the position that an executory contract existed as of the commencement of this case. Similarly, Schedule G is not an admission or recognition that any contractual relationship constitutes a lease or an "Executory Contract" nor is the characterization of a contract as a "Lease" an admission that the contract is a tre Lease and not a Security Agreement. In fact, Agreements entitled "Lease" may constitute Securty Agreements.

3 DOCS_DE: 139432.1 DOCS_DE: 143919.2 86 Summary (Offcial Form 6 - Summary) (12/07)

United States Bankruptcy Court District Of Delaware eToys Direct, Inc. 08-13416 11 Debtor Case No. (If known) Chapter 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 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 fie a casè under chapter 7, 11, or13.

AMOUNTS SCHEDULED

NAME OF SCHEDULE ATTACHED NO. OF ASSETS LIABILITIES (YES/NO) SHEETS

A - Real Property YES $0.00

B - Personal Property YES 6 $26,227,981.25

C - Property Claimed NO 0 As Exempt

D - Creditors Holding YES 2 Secured Claims

E - Creditors Holding Unsecured Priority Claims YES 5 (Total of Claims on Schedule E)

F - Creditors Holding Unsecured YES 116 Nonprlorily Claims

G - Executory Contracts and YES 42 Unexpired Leases

H - Codebtors YES 7

i - Current Income of NO 0 Individual Debtor(s)

J - Current Expenditures of NO 0 Individual Uebtor(s)

Total 179 $26,227,981.25 $34,618,647.15

86 B6A (Offcial Fomi 6A) (12/07)

eToys Direct, Inc. 08-13416 In re Case No. Debtor (If known)

SCHEDULE A - REAL PROPERTY

Except as directed below, list all real propert in which the debtor has any legal, equitable, or future interest, inlcuding all propert owned as a co-tenant, community propert, or in which the debtor has a life estate. Include any propert in which the debtor holds rights and powers exercisable for the debtor's own benefit. If the debtor is married, state whether husband, wife, or both, or the marital community own the property by placing an "H," "W," "J," or "C" in the column labeled "Husband, Wife, Joint or Community." 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 any entity claims to have a lien or hold a secured interest in any propert, state the amount of the secured claim. See Schedule D. If no entity claims to hold a secured interest in the propert, write "None" in the column labeled "Amount of Secured Claim."

If the debtor is an individual or if a joint petition is fied, state the amount of any exemption claimed in the property only in Schedule C - Propert Claimed as Exempt.

CURRENT VALUE H DESCRIPTION AND OF DEBTOR'S AMOUNT OF NATURE OF DEBTOR'S W LOCATION OF INTEREST IN SECURED INTEREST IN PROPERTY J PROPERTY WITHOUT CLAIM PROPERTY OR DEDUCTING ANY C SECURED CLAIM OR EXEMPTION

NONE

Total

Subtotal $0.00 I (Total of this page)

Page 1 of 1 B5BIn (Offcial re Form eToys 5B) (12/07) Direct, Inc. Case No.: 08-13416 Debtor. (If known)

SCHEDULE B - PERSONAL PROPERTY

Except as directed below, list all personal propert 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 marred, state whether husband, wife, or both, or the marital community own the property by placing an "H," "W," "J," or "C" in the column labeled "Husband, Wife, Joint or Community." If the debtor is an individual or ajoint petition is fied, state the amount of any exemptions claimed only in Schedule C - Propert 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 the property is being held for the debtor by someone else, state that person's name and address under "Description and Location of Propert." If the property is being held for a minor child, simply state the child's initials and the name and address of the child's parent or guardian, such as "AB., a minor child, by John Doe, guardian." Do not disclose the child's name. See, 1 i U.S.C §112 and Fed. R Bankr. P. 1007(m).

CURRENT VALUE H OF DEBTOR'S DESCRIPTION AND LOCATION W INTEREST IN TYPE OF PROPERTY NONE J OF PROPERTY PROPERTY WITHOUT OR DEDUCTING ANY C SECURED CLAIM OR EXEMPTION

I ' ~"OOMOO LJ OPERATING ACCOUN - 6971783738 u $142,215.00 2. Checking, savings or other financial accounts. certficates of deposit or shares in banks, savings and loan, thrift, UM FINACIAL CORP building and loan, and homestead associations, or credit unions, brokerage houses, or cooperatives. PO BOX 22314 DENVR, CO 80222

2. COLLECTION ACCOUN - 6971475767 $0.00 UM FINACIAL CORP PO BOX 22314 DENVR, CO 80222

2. DISBURSEMNT ACCOUN - 5008015929 $0.00 UM FINACIAL CORP KASAS CITY, MO 64141

2. BLARS OPERAING ACCOUN - 5134458447 $2,291. 00 BRACH BAING & TRUST 125 COLLINS DRIVE DANLLE, VA 24540

2. PITTSFIELD OPERATING ACCOUN - 22000527 $1,241. 00 BERKSHIRE BA PO BOX 1308 PITTSFIELD , MA 01202

2. DAY uiuvnoE OI'ERATniC ACCOUNT - 27511411 $0.00 WAHOVIA 450 S. AUSTRAIAN AVENU WEST PAL BEAH, FL 33401

2. BAY UNIVRSE CHECKING ACCOUN - 25704169 $0.00 WAHOVIA 450 S. AUSTRAIAN AVENU WEST PAL BEACH, FL 33401

Page 1 of 6 B5B (Ofcial Form 5B) (12/07) In re eToys Direct, Inc. Case No.: 08-13416 Debtor. (If known)

SCHEDULE B - PERSONAL PROPERTY (Continuation Sheet)

CURRENT VALUE H OF DEBTOR'S W DESCRIPTION AND LOCATION INTEREST IN TYPE OF PROPERTY NONE J OF PROPERTY PROPERTY WITHOUT OR DEDUCTING ANY C SECURED CLAIM OR EXEMPTION

- 34068773 2. Checking, savings or other financial accounts, certificates BAY TV. COM DEPOSIT ACCOUN $0.00 of deposit or shares in banks, savings and loan, thrift. WAHOVIA building and loan, and homestead associations, or credit 450 S. AUSTRAIAN AVENU unions, brokerage houses, or cooperatives. WEST PAL BEAH, FL 33401 - 29434118 2. BU - DREIM BAY ACCOUN $0.00 WAHOVIA 450 S. AUSTRAIAN AVENU WEST PAL BEAH, FL 33401

3. Security deposits with public utilities. teiephone companies, RE PROPERTY SECURITY DEPOSIT $107,797.92 iandiords, and others. LALORD - EAT BOWLS, LLC PROPERTY ADDRESS - U. S. HIGHWY NO.29 BLARS, VA

3. RE PROPERTY SECURITY DEPOSIT $36,064.80 LALORD - CRUCIGER LP PROPERTY ADDRESS - SR 730 & FACTORY LA RINGGLD, VA

3. RE PROPERTY SECURITY DEPOSIT $3,540.84 LALORD - TIERNY PROPERTIES PROPERTY ADDRESS - 66 WEST ST PITTSFIELD, MA

3. TRAE VENDOR SECURITY DEPOSIT $4,000.00 JIANZHONG/EBRIGHT RETAINER FEE

3. UTILITY SECUITY DEPOSIT $1,200.00 CITY OF DANLL - DEPOSIT FOR RINGGLD

3. TRAE VEOR SECUITY DEPOSIT $50,000.00 JACK OF ALL GAMS, INC.

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

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

Page 2 of 6 858 (Ofcial Form 58) (12/07) In re eToys Direct, Inc. Case No.:Debtor. 08-13416 (If known)

SCHEDULE B - PERSONAL PROPERTY (Continuation Sheet)

CURRENT VALUE H OF DEBTOR'S W DESCRIPTION AND LOCATION INTEREST IN NONE J TYPE OF PROPERTY OF PROPERTY PROPERTY WITHOUT OR DEDUCTING ANY C SECURED CLAIM OR EXEMPTION

I ' Ww"~ .W- D D 7. Furs and jewelry. X

8. Firearms and sport, photographic, and other hobby X equipment.

9. Interests in insurance policies. Name insurance company of X 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 U.S.C. § X 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).)

12. Interests in IRA ERISA, Keogh, or other pension or profi X sharing plans. Give partculars.

LLC - 100% OWND UNOWN 13. Stock and interests in incorporated and unincorporated ETOYS DIRECT 1, businesses. Itemize.

LLC - 100% OWND UNOWN 13. ETOYS DIRECT 2,

r D ="' ,_. " = - WOO ~ 0-

Page 3 of 6 B5B (Ofcial Form 5B) (12/07) Case No.: 08-13416 In re eToys Direct, Inc. Debtor. (If known)

SCHEDULE B - PERSONAL PROPERTY (Continuation Sheet)

CURRENT VALUE H OF DEBTOR'S W DESCRIPTION AND LOCATION INTEREST IN NONE J TYPE OF PROPERTY OF PROPERTY PROPERTY WITHOUT OR DEDUCTING ANY C SECURED CLAIM OR EXEMPTION

GIFT ACQUISITION, LLC - 100% OWN UNOWN 13. Stock and interests in incorporated and unincorporated businesses. Itemize.

INC. - 100% OWND UNOWN 13. MY TWNN,

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

15. Government and corporate bonds and other negotiable and X nonnegotiable instruments.

$2,432,015.00 16. Accounts receivable. ACCOUNS RECEIVALE

PAID IN ADVACE $91,394.69 16. CREDIT BACES FOR MERCHAISE

INTER-COMPAN ACCOUNS RECEIVLE $21,570,998.00 16.

17. Alimony, maintenance, support, and propert settements to X wlich the debtor is or may be entilied. Give partculars.

18. Other liquidated debts owed to debtor including tax refunds. X Give partculars.

19. Equitable or fuure interests. life estates, and rights or X powers exercisable for the benefi of the debtor other than those listed in Schedule A- Real Propert.

Page 4 of 6 B5B (Ofcial Form 5B) (12/07) In re eToys Direct, Inc. Case No.: 08-13416 Debtor. (If known)

SCHEDULE B - PERSONAL PROPERTY (Continuation Sheet)

CURRENT VALUE H OF DEBTOR'S DESCRIPTION AND LOCATION W INTEREST IN TYPE OF PROPERTY NONE J OF PROPERTY PROPERTY WITHOUT OR DEDUCTING ANY C SECURED CLAIM OR EXEMPTION

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

21. Other contingent and unliquidated claims of every nature, X including tax refunds, counterclaims of the debtor, and rights to setoff claims. Give estimated value of each.

22. Patents, copyrights, and other intellectual property. Give SEE EXHIBIT B-22 UNOWN particulars.

23. Ucenses, franchises, and other general intangibles. Give SEE EXHIBIT B-23 UNOWN particulars.

24. Customer lists or other compilations containing personally CUSTOMER LISTS INCLUDE PERSONA INFORMION UNOWN identifiable information (as defined in 11 U.S.C. § 101(41A)) AN AR HELD AT THE DENVR, CO LOCAION. 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 and 1999 DODGE RA TRUCK UNOWN accessories.

25. 1999 VOLVO TRUCK UNOWN

26. Boats, motors, and accessories. X

27. Aircraft and accessories. X

28. Ofce equipment, furnishings, and supplies. X

Page 5 of 6 858In (Ofcial re Form eToys 58) (12/07) Direct, Inc. Case No.: 08-13416 Debtor. (If known)

SCHEDULE B - PERSONAL PROPERTY (Continuation Sheet)

CURRENT VALUE H OF DEBTOR'S DESCRIPTION AND LOCATION W TYPE OF PROPERTY NONE INTEREST IN OF PROPERTY J PROPERTY WITHOUT OR DEDUCTING ANY C SECURED CLAIM OR EXEMPTION

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

30. Inventory. INVNTORY AS OF 01/06/2009 $1,785,223.00 US HIGHWY NORTH 29 BLARS, VA 24527 (NET BOK VAUE)

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 iisted. X Itemize.

Total $26,227,981.25 I

Page 6 of 6 SCHEDULES OF ASSETS AND LIABILITIES

EXHIBIT B-22

PATENTS, COPYRGHT AND OTHER INTELLECTUAL PROPERTY ETOYS DIRECT, INC. Case No. 08-13416 Exhibit 8-22. Patents, copyrights and other intellectual property. Give particulars.

TRADEMARKS eToys Direct, Inc. U.S. Reçiistered Trademarks

POWER POG 3167853 11/07/06 MY TWINN and Design 3185267 12/19/06 MY TWINN FRIEND 3172897 11/21/06 POSEABLE PETS BY MY TWINN 2705248 04/08/03 EKIDS 3042108 01/10/06 EKIDS 3042107 01/10/06 EKIDS 3042106 01/10/06 THE TOY MOM 2495094 10/02/01 EKID 2590410 07/09/02 THE SOFTWARE LOUNGE 2436709 03/20/01 TODAY'S SPOTLIGHT 2397916 10/24/00 WEEKEND SPOTLIGHT 2397905 10/24/00 WE GET TOYS 2458457 06/05/01 EKIDS 2436417 03/20/01 TWINNS AND FRIEND 2598432 07/23/02 ETOYS 2806036 01/20/04 MYTINN.COM 2471917 07/24/01 MY TWINN 2230190 03/09/99 ETOYS 2191558 09/22/98 MY TWINN and Design 1897057 05/30/95 eToys Direct, Inc. U.S. Pendinçi Trademark Applications

.~.~l$llll1U'1b~~ ..ili,l~.~t*. YUKON EXPRESS 07/10/06 BUILD A MARKER 03/21/07 MARKER BUILDER 01/02/08 THE JUST-LIKE-ME DOLL 11/19/07 CHILDHOOD DREAMS DELIVERED 09/19/06 eToys Direct, Inc. Canadian Reçiistered Trademark SCHEDULES OF ASSETS AND LIABILITIES

EXHBIT B-23

LICENSES, FRANCHISES, AND OTHER GENERAL INTANGIBLES ETOYS DIRECT, INC. Case No. 08-13416 Exhibit 8-23. Licenses, franchises, and other general intangibles. Give particulars.

LICENSED MARKS

Trademarks Licensed under the KB License Aqreement (Application/Reqistration Information Provided from KB License Aqreement)

Reqistered Marks

IlgJjl~ljl ,m1~lL ." ,,lljIIIBR US BE-BOPPIN' BOOGIE LIGHTS 2674290 01/14/03 US GEOGENIOUS INTERACTIVE USA 2341203 04/11/00 US K*B BLITZ DELIVERY 2417079 01/02/01 US K*B TOY EXPRESS 2256262 06/29/99 US K*B TOY WORKS 2203538 11/17/98 US K*B TOYS 2185412 09/01/98 CANADA K*B TOYS 522495 01/28/00 US K*BKIDS.COM & Design 2366339 0711/00 US KARAOKE DANCE PARTY MACHINE 2301007 12/14/99 US KAY-BEE TOYS Design 2035542 02/04/97 US KAY-BEE AMERICA'S TOY STORE 1651141 07/16/91 US KAY-BEE TOY & HOBBY 1341681 06/11/85 US KAY-BEE TOY OUTLET 2364972 07/04/00 US KAY-BEE TOY STORES 1652713 07/30/91 US KAY-BEE TOYS 2300569 12/14/99 US KB TOY 1863363 11/15/94 US Desian only 1366022 10/15/85 US PLAY THINGS and Desian 1527480 02/28/89 Wisconsin TOY LIQUIDATORS 350884 06/17/87 Nebraska TOY LIQUIDATORS 1336528 09/26/94 US TOY LIQUIDATORS 2369727 07/25/00 Massachusetts TOY WORKS 50039 08/29/94 California TOY WORKS 45855 04/19/96 Illnois TOY WORKS 75093 08/16/94 Maryland TOY WORKS 1994-S3295 08/19/94 Michiaan TOY WORKS M00908 03/11/96 Maine TOY WORKS 19960292 05/06/96 Rhode Island TOY WORKS 94104 10/04/94 Virainia TOY WORKS 6056 08/24/94 Wisconsin TOY WORKS 26501107 02/15/95 US TOY WORKS 2161162 06/02/98 US TOYWORKS & Design 2104633 10/14/97 US WATER COMBAT 2280020 09/21/99 US WHERE GREAT IDEAS COME TO YOU 2435960 03/13/01

Page 1 of 5 ETOYS DIRECT, INC. Case No. 08-13416 Exhibit 8-23. Licenses, franchises, and other general intangibles. Give particulars.

PendinQ Applications "l~Illfiliii US COLORFUL EXPRESSIONS HAVE FUN EXPRESSING YOURSELF US COOL CARS 76543277 09/08/03 US CRITTER CORNER 78219253 02/26/03 US HYPERNATION 75896973 01/14/00 US HYPERZONE 75844572 11/08/99 US K B TOYS CLEARANCE 76212547 02/20/01 US KB BABY 76543300 09/08/03 US STREET N' STRIP 76543278 09/08/03 US SURE SHIP 75767168 08/03/99 US WHERE DREAMS BEGIN 78325367 11/10/03

UnreQistered Marks

KBTOYS KBTOYS.COM KBBABY.COM KA YBEETOYS.COM KBKIDS KBKIDS.COM

Domains and ReQisters

3/22/2008 3/22/2008 5/1/2008 2/25/2008 3/23/2008 6/17/2008 9/5/2007 4/29/2008 11/28/2007 11/28/2007 11/28/2007 11/28/2007 11/28/2007 11/28/2007 9/12/2007 2/10/2008 8/31/2008 4/5/2008 8/13/2008 11/18/2007 10/7/2007 4/23/2008 5/9/2008 11/11/2007 11/2/2011

Page 2 of 5 ETOYS DIRECT, INC. Case No. 08-13416 Exhibit 8-23. Licenses, franchises, and other general intangibles. Give particulars. e-toys.com Domainmonger 12/28/2010 etoys.net Domainmonqer 2/3/2011 etoys.org Domainmonger 12/27/2010 etovsactive.com Domainmonçier 4/29/2008 etoys-affliates.com Domainmonger 4/19/2008 etoysapparel,com Domainmonger 4/29/2008 etovsauctions.com Domainmonqer 4/29/2008 etoysbabies.com Domainmonger 4/23/2008 etoysbabv.com Domainmonqer 4/23/2008 etoysbaby.net Domainmonçier 2/9/2008 etovsbabv.ora Domainmonger 2/9/2008 etovsbacktoschool. Domainmonger 4/29/2008 etoysbirthdaY.com Domainmonger 4/29/2008 etoysbirthdavs,com Domainmonqer 4/29/2008 etoysbooks.com Domainmonger 4/29/2008 etovscards.com Domainmonçier 4/29/2008 etovsclothinq,com Domainmonger 4/29/2008 etoyscollectibles.co Domainmonger 4/29/2008 etoyscomics.com Domainmonqer 4/29/2008 etoysdiscount.com Domainmonger 2/20/2008 etovsfamilv.com Domainmonçier 4/29/2008 etoysfourless.com Domainmonger 10/12/2007 etoysgreetingcards. Domainmonger 4/29/2008 etoyshalloween.cor Domainmonqer 4/29/2008 etovshobbies,com Domainmonger 4/29/2008 etovskids.com Domainmonger 4/13/2008 etoyslearning,com Domainmonger 4/29/2008 etoysmusic.com Domainmonqer 418/2008 etoysnews,com Domainmonqer 11/11/2007 etoysorders,com Domainmonger 10/25/2007 etovsoarents.com Domainmonger 4/29/2008 etoysparty.com Domainmonger 4/29/2008 etoysoiqqybank,cor Domainmonqer 4/29/2008 etoysrea istrv.com Domainmonqer 4/23/2008 etoysreg istry. net Domainmonger 4/23/2008 etovssoorts.com Domainmonger 6/24/2008 etoyssucks. net Domainmonger 3/19/2008 etoystelevision.com Domainmonqer 6/24/2008 etoystoys.com Domainmonger 4/16/2008 etoystoys. net Domainmonger 4/16/2008 etovstradinacards.c Domainmonçier 4/29/2008 etoysucks.com Domainmonger 3/19/2008 etoysvideoqames.c Domain"monqer 4/29/2008 etoyswishlist.com Domainmonger 4/29/2008 etows.com Domainmonqer 4/23/2008 etovz.net Domainmonqer 4/10/2008 etoyz41ess,com Domainmonger 11/5/2007 etovz4less.net Domainmonçier 11/5/2007 etovzorless.org Domainmonger 11/5/2007 ettoys.com Domainmonqer 7/29/2008 etys.com Domainmonqer 3/5/2008 goetoys.com Domainmonger 11/26/2007

Page 3 of 5 ETOYS DIRECT, INC. Case No. 08-13416 Exhibit B-23. Licenses, franchises, and other general intangibles. Give particulars. happybirthdays.corr Domainmonaer 4/26/2008 hobbies. com Domainmonaer 11/3/2007 itoys.com Domainmonger 3/5/2008 kaybeekid.orq Domainmonqer 4/23/2008 kaybeekids.org Domainmonger 4/23/2008 kaybeetoys.net Domainmonger 8/12/2008 kavbeetovs.ora Domainmonaer 8/12/2008 kaybee-wholesale.c Domainmonger 3/22/2008 kbbabY.orq Domainmonqer 4/23/2008 kbcloseout.org Domainmonger 10/31/2007 kbcloseouts.orq Domainmonaer 10/31/2007 majumelle.com Domainmonaer 9/6/2007 migemela.com Domainmonger 9/6/2007 mimelliza.com Domainmonqer 9/6/2007 myetoys.net Domainmonger 3/20/2008 mykbkids,com Domainmonaer 4/23/2008 mylittetwin.com Domainmonaer 9/6/2007 mylittletwinn.com Domainmonger 9/6/2007 mvtin.ca Domainmonqer 10/9/2007 mytin.com Domainmonger 9/6/2007 mvtin,net Domainmonaer 9/12/2007 mytinbabv.com Domainmonaer 9/6/2007 mytinclub.com Domainmonger 9/6/2007 mvtindoll.biz Domainmonqer 9/11/2007 mytindoll.nfo Domainmonger 9/13/2007 mytindoll.net Domainmonaer 9/12/2007 mytindoll.org Domainmonger 9/12/2007 mvtindoll.us Domainmonqer 9/11/2007 mvtindolls.net Domainmonqer 9/12/2007 mytinfriend.com Domainmonger 9/12/2007 mytwinn.biz Domainmonaer 9/11/2007 mvtwinn.ca Domainmonger 10/9/2007 mvtwinn.com Domainmonqer 10/18/2007 my-twinn.com Domainmonqer 9/12/2007 mytinn.info Domainmonger 9/13/2007 mytinn.net Domainmonaer 9/12/2007 my-twinn.net Domainmonaer 9/12/2007 mvtwinn.orQ Domainmonaer 9/12/2007 mvtinn.us Domainmonqer 9/11/2007 mytinnbabies.corr Domainmonger 9/12/2007 mytinnbaby,com Domainmonaer 9/6/2007 mytwinnboys,com Domainmonger 9/12/2007 mvtinnclub.com Domainmonaer 9/6/2007 mytinndoll.biz Domainmonger 9/11/2007 mvtinndoll.co.uk Domainmonqer 3/13/2009 mvtwinndoll.info Domainmonqer 9/13/2007 mytinndoll.net Domainmonger 9/12/2007 mytinndoll.orq Domainmonaer 9/12/2007 mytinndoll.us Domainmonger 9/11/2007 mvtinndolls.net Domainmonaer 9/12/2007 mvtinnfriend.com Domainmonaer 9/12/2007 mytinnoutlet.com Domainmonger 9/12/2007

Page 4 of 5 ETOYS DIRECT, INC. Case No. 08-13416 Exhibit 6-23. Licenses, franchises, and other general intangibles. Give particulars.

mytinns.com Domainmonaer 9/12/2007 mytinns.net Domainmonger 9/12/2007 mvtinntoddler.con Domainmonaer 12/1/2007 personalizeddoll.co Domainmonger 9/12/2007 pinata.com Domainmonger 1/13/2008 plavatetoys.com Domainmonç¡er 10/28/2007 poseablepet.com Domainmonger 9/12/2007 poseableoet.net Domainmonaer 11/28/2007 poseablepets.us Domainmonger 9/11/2007 loowerpoao,com Domainmonaer 7/22/2008 silvestriinc.com Domainmonç¡er 8/25/2008 silvestri-inc. com Domainmonger 12/31/2007 surpriseofthedav.cc Domainmonaer 4/23/2008 tobystoys.com Domainmonger 1/14/2008 toyreç¡istrv.com Domainmonç¡er 3/17/2008 toys,com Domainmonç¡er 3/19/2012 toys.org Domainmonger 3/30/2011 toysearch.com Domainmonaer 3/17/2008 toysearch.net Domainmonger 3/17/2008 toyselect.com Domainmonç¡er 12/28/2007 toys-etoys.com Domainmonç¡er 4/16/2008 toystoystoys,com Domainmonger 11/12/2007 toytown.com Domainmonaer 1/13/2008 toywizard.com Domainmonger 12/28/2007 toyz.com Domainmonç¡er 3/17/2008 twindoll.net Domainmonger 9/12/2007 twindolls.net Domainmonaer 9/12/2007 twinndoll.com Domainmonaer 9/12/2007 twinndoll.net Domainmonger 9/12/2007 twinndolls.com Domainmonç¡er 9/12/2007 twinndolls.net Domainmonger 9/12/2007 twinns.com Domainmonaer 9/12/2007 twinns.net Domainmonaer 9/12/2007 twinns.org Domainmonger 9/12/2007 weç¡etoys,com Domainmonç¡er 4/23/2008 wegettoys.com Domainmonger 4/23/2008 wetoys.com Domainmonaer 10/25/2007 mytin.cn Namescout 3/17/2008 mytindoll.cn Namescout 3/17/2008 mytinn.cn Namescout 3/17/2008 mytinndoll,cn Namescout 3/17/2008 mytindoll.jp Reaister.com 1/30/2008 mytinndoll.jp Register.com 3/13/2008 migemela.com.mx Total Reaistrations 6/28/2008 migmela.com.mx Total Reaistrations 6/8/2008 mimellza.com.mx Total Registrations 6/8/2008 mytwin.com.mx Total Reç¡istrations 6/8/2008 mytinn.com.mx Total Registrations 6/8/2008

Page 5 of 5 B6DIn (Ofcial re Form eToys 6D) (12/07) Direct, Inc. Case No.: 08-13416 Debtor. (If known)

SCHEDULE D - CREDITORS HOLDING SECURED CLAIMS State the name, mailing address, including zip code, and last four digits of any accunt number of all entities holding claim secured by prq:ert the trustee of the debtor as of the date of filig of the petition. The complete accunt number of any accunt the debtor has with the creditor is useful to and the creditor and may be provided if the debtor chooses to do so. List creditors holding all types of secured interests such as judg¡ent liens, g¡ishments, statutoiy liens, mortg¡~, dees of trust, and other security interests. List creditors in alphabetica order to the extent practicale. If a mior child is the creditor, state the child's initials and the name and address of the child's parent or guardian, such as "A.B., a mior child, by John Doe, guardian." Do not disclose the child's miræ. See, i I U,S.c. § 112 and Fed. R. Ban. P. i 007(m). If all secured creditors wil not fit on this pag, use the continuation sheet provided. Ifany entity ether than a spouse in ajoint cae may bejointly liable on a claim, place an "X" in the colum labeled "Codebtor," include the entity on the 'lprq:riate schedule of creditors, and complete Schedule H - Codebtors. If a joint petition is filed state whether husband, wife, both of them, or the matal 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 clai is contingent, plac an "X" in the colum labeled "Contingent." If the claim is unliquidated, place an "X" in the column labeled "Unliquidaed." If the claim is disputed plac an "X" in the column labeled "Disputed." (You may nee to place an "X" in more than one of these three colums.) Total the colums labeled" Amount of Clai Without Deducting Value of Co Hateral" and "Unsecured Portion, if Any" in the boxe labeled "Tetal(s)" on the last sheet ofthe completed schedule. Report the tetal from the column labeled "Amount of Clai Without Deducting Value of Collateral" also on the Summar of Schedules and, if the debtor is an individual with primarly consumer debts, report the tetal from the column labeled "Unsecured Portion, if An" on the Statistica Summar of Certai Liabilties and Related Data

D Check this box if debtor has no creditors holding secured claims to report on this Schedule D. n :r n c 0 0 o z Vi 0 :: z i- -0 CREDITOR'S NAME AND m n DATE CLAIM WAS INCURRED, NATURE c AMOUNT OF UNSECURED z:: 0c -l CLAIM WITHOUT PORTION, IF MAILING ADDRESS, ~ OF LIEN, AND DESCRIPTION AND C\ - m VALUE OF PROPERTY SUBJECT TO 0 DEDUCTING ANY INCLUDING ZIP CODE, :x0 m 0 * AND ACCOUNT NUMBER LIEN z ~ VALUE OF -, 0m COLLATERAL (See Instructions Above) *

last four digits of UCC FILING (MASSACHUSETTS) ACCOUNT NO, FILE NUMBER 200540532490 UNKNOWN CIT TECHNOLOGY FINANCING SERVICES, INC. FILED ON 7/14/2005 UNKNOWN 4600 TOUCHTON RD E 4600 JACKSONVILLE, FL 32246

VALUE

last four digits of UCC FILING (DELAWARE) ACCOUNT NO. FILE NUMBER 51278713 CITICAPITAL TECHNOLOGY FINANCE, INC FILED ON 4/15/2008 UNKNOWN UNKNOWN 1255 WRIGHTS LANE WEST CHESTER, PA 19380

VALUE

last four digits of UCC FILING (DELAWARE) ACCOUNT NO. FILE NUMBER 52004142 CITICAPITAL TECHNOLOGY FINANCE, INC FILED ON 6/23/2005 UNKNOWN UNKNOWN 1255 WRIGHTS LANE WEST CHESTER, PA 19380

VALUE

last four digits of SENIOR CREDIT AGREEMENT; ACCOUNT NO. ASSIGNMENT AND ACCEPTANCE AGREEMENT UNKNOWN D.E SHAW LAMINAR LENDING 3 ( C), L.L.C. Y DATED 12/12/2008 $8,641,236,00 (AS SUCCESSOR TO CIT GROUP/ BUSINESS CREDIT, INC.) ADMINISTRATIVE AGENT AND COLLATERAL AGENT 1166 AVENUE OF THE AMERICAS NEW YORK, NY 10036 VALUE

Subtotal $8,641,236.00 I $0.00 I (Total ofthis page)

. Contingent, unliquidated and disputed with respect to status as secured creditor. 1 Continuation Sheets Attached B6DIn (Ofcial re Form eToys 6D) (12/07) Direct, Inc. Case No.: 08-13416 Debtor. (If known) SCHEDULE D - CREDITORS HOLDING SECURED CLAIMS (Continuation Sheet)

n :r n c 0 0 0 z Vi 0 ~ z , -0 CREDITOR'S NAME AND m n DATE CLAIM WAS INCURRED, NATURE =! .a c AMOUNT OF UNSECURED OJ OF LIEN, AND DESCRIPTION AND z c -im CLAIM WITHOUT PORTION, IF MAILING ADDRESS, -i Cl 0 0 INCLUDING ZIP CODE, ::0 MARKET VALUE OF PROPERTY VALUE zm * DEDUCTING ANY AND ACCOUNT NUMBER OF SUBJECT TO LIEN ::m VALUE OF -¡ COLLATERAL 0* (See Instrctions Above)

Last four digits of UCC FILING (DELAWARE) ACCOUNT NO. FILE NUMBER 64284824 HELLER FINANCIAL LEASING, INC FILED ON 12/7/2006 UNKNOWN UNKNOWN 500 WEST MONROE STREET CHICAGO, IL 60661

VALUE

Last four digits of UCC FILING (COLORADO) ACCOUNT NO. FILE NUMBER 20082070893 LAMINAR DIRECT CAPITAL, L.L.C. Y FILED ON 7/14/2008 $10,000,000.00 UNKNOWN (SUCCESSOR TO LAMINAR DIRECT CAPITAL L.P.) AS COLLATERAL AGENT 10000 MEMORIAL DRIVE, SUITE 500

VALUE

Last four digits of UCC FILING (DELAWARE) ACCOUNT NO. FILE NUMBER 51625160 SUN MICROSYSTEMS FINANCE FILED ON 5/17/2005 UNKNOWN UNKNOWN A SUN MICROSYSTEMS, INC. BUSINESS 10 RIVERVIEW DRIVE DANBURY, CT 06810

VALUE

Total $18,641,236,00 UNKNOWN (Report also on (If applicable, report Summary of Schedules.) also on Statistical Summary of Certain Liabilties and Related Data.)

Subtotal $10,000,000.00 I $0.00 I (Total of this page)

. Contingent, unliquidated and disputed with respect to status as secured creditor. Sheet no. 1 of 1 Continuation Sheets attached to Schedule of Creditors Holding Secured Claims B6E (Offcial Form 6E) (12/07)

eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE E - CREDITORS HOLDING UNSECURED PRIORITY CLAIMS A complete list of daims entitledto priorit, listed seantely by type of priorit, is to be se furt on the ineets provided Only holdersofimsecurd claimsentitledto priorit inould be listed in this schedule. In the boxes provided on the itacled ineets, statethe name, mailing address including zip rode, and las folD digits oft he accomt mnnbe, if any, of all entities holding priorit claims against the debtor or the propery of the debtor, as ofthe dae of the fiing ofthe pet it iin. Use a seare continua ion sheet for eacl type of priority ird label eacl with thetype of priorit.

The complete acroimt number of an accomt the delíor has wi the credior is useful tothe trtee and the credior andmay be provided ¡fthe delíor clooses to il so. If a minor clild is a creditor, stite the clild's initials and the nime and addressthe of clild's parent of gudian such as "A.B., a minor clild, by John The, gudian." Do not discloæ the clild's nime. See, 11 U.S.c. § 112 ird FedRBirrP. 1007(m).

If any entit other thir a spous in ajoint case may be jointly liable on a claim, place an "X" in the column labeled "Codelíor," include the entity on the appropriite schedue of crediors, and romplete Schedule H-Codelíors. If ajoint petition is fied, stite \\eter husbad, wife, both ofthem or the mirital commimit may be liable on eacl claim by placing ir "H,""W, "" J," or "C' in the column labeled "Husbad, Wife, Joint, or Cbmmmity." If the claim is rontingent, place an "X" in the rolin labeled "Cbntinget." If the claim is mliqudated, place an "X" in the rolin labeled "Unliqudated" If the claim is disputed, place ir "xn in the cohrnn labeled "Dispited" (You may need to place ir "X" in more than one ofthese three rohnnns.)

Repo the total of claims listed on eacl ineet inthe box labeled "Sutotals" on eacl ineet. Report the total of all clams listed on this Schedule E in the !:x labeled "Total" on the lat sheet ofthe rompleed scledule. Reprt this total a19. on the Sumir of Schedules.

Report the total of amuns entitled to priorit listed on eæh shee in the !:x labeled "Sutotals" on eacl inee. Reprt the total of all amimts entitled to priorit listed on this Schedule E in the box labeled "Totals" on the las shee of the rompleted schedue. Individul debtors with primirily ronsiner debts mio file a cae imder chaiter 7 or 13 report this total al9. on the Stistical Swai of Certain Liabilities and RelatedDita

Repo the total of amimts not entitled to priority listed on eacl ineet in the box labeled "Subtotals" on eacl ineet. Reprt the total of all amoimts not entitled to priirit listed on this Schedule E in the !:x labeled "Totals" on the la sheet of the rompleed scledue. Individua delíors with primarily ronsiner debts mio fie a case imder clapter 7 report this total a19. on the Statistical Swai of Certain Liabilities and Related Data D Check this box if debtor has no creditors holding unsecured priority claims to report on this Schedule E. TYPES OF PRIORITY CLAIMS (Check the appropriate box(es) below if claims in that category are listed on the attached sheets) D Domestic Support Obligations Claims for domestic support that are owed to or recoverable by a spouse, former spouse, or child of the 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). D Extensions of credit in an involuntary 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). D Wages, salaries, and commissions Wages, salaries, and commissions, including vacation, severance, and sick leave pay owing to employees and commissions owing to qualifying indepenedent sales representatives up to $10,950* per person earned within 180 days immediately preceding the fiing of the original petition, or the cessation of business, whichever occurred first, to the extent provided in 11 U.S.C, § 507(a)(4).

D Contributions to employee benefit plans. Money owed to employee benefit plans for services rendered within 180 days immediately preceding the fiing of the original petiton, or the creation of business, whichever occurred first, to the extent provided in 11 U.S.C. § 507(a)(5). D Certain farmers and fishermen Claims of certain farmers and fishermen, up to $5,400* per farmer or fisherman, against the debtor, as provided in 11 U.S.C. § 507(a)(6).

Deposits by individuals D Claims of individuals up to $2,425* 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). o Taxes and Certain Other Debts Owed to Governmental Units Taxes, customs duties, and penalties owing to federal, state, and local governmental units as set forth in 11 U.S.C. § 507(a)(8). D Commitments to Maintain the Capital of an Insured Depository Institution Claims based on commitments to the FDIC, RTC, Director of the Offce 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). D 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, 2010, and every three years thereafter with respect to cases commenced on or after the date of adjustment.

Page 1 of 5 B6E (Offcial Form 6E) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE E - CREDITORS HOLDING UNSECURED PRIORITY CLAIMS (3 continuation sheets attached)

Taxes and Certain Other Debts Owed to Governmental Units

TYPE OF PRIORITY

n :r n c 0 a a z Vi 0 :: z r -u TOTAL AMOUNT AMOUNT m n c AMOUNT ENTITLED NOT CREDITOR'S NAME, OJ DATE CLAIM WAS INCURRED, AND :: 0 -l Z C -lm OF CLAIM TO ENTITLED MAILING ADDRESS CONSIDERATION FOR CLAIM. G' a m Ô 0 PRIORITY TO INCLUDING zip CODE, :0 Z -l ::m PRIORITY, AND ACCOUNT NUMBER 0 IFANY (See instructons.)

ACCOUNT NO. ARIZONA DEPARTMENT OF REVENUE TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 $0.00 PO BOX 29079 PHOENIX, AZ 85038-9079

ACCOUNT NO. CLARK COUNTY TREASURER'S OFFICE TAXING/GOVERNMENTAL AGENCY $0,00 $0.00 $0.00 500 S. GRAND CENTRAL PKY P.O. BOX 551220 LAS VEGAS, NV. 89155-1220

ACCOUNT NO. COLORADO DEPARTMENT OF REVENUE TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 $0.00 1375 SHERMAN STREET SALESTAX DENVER, CO 80261-0013

ACCOUNT NO. COLORADO SECRETARY OF STATE TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 $0.00 1560 BROADWAY, SUITE 200 DENVER, CO 80202

ACCOUNT NO, DELAWARE SECRETARY OF STATE TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 $0.00 STATE OF DELAWARE DIVISION OF CORPORATIONS 7833 WALKER DR., 3RD FLOOR GREEN BEL T, MD 20770

ACCOUNT NO. DEPARTMENT OF THE INTERIOR TAXING/GOVERNMENTAL AGENCY $0.00 $0,00 $0.00 P.O. BOX 492098 DENVER, CO 80249

ACCOUNT NO. DEPT OF LICENSING TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 $0.00 PO BOX 9048 SALESTAX CLEVELAND, OH 44190-1999

Subtotal $0.00 I $0.00 I $0.00 I Page 2 of 5 (Totals of this page) B6E (Offcial Form 6E) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE E - CREDITORS HOLDING UNSECURED PRIORITY CLAIMS (3 continuation sheets attached)

Taxes and Certain Other Debts Owed to Governmental Units

TYPE OF PRIORITY

n :i n c 0 0 o z Vi 0 :: z r -0 TOTAL AMOUNT AMOUNT m n AMOUNT ENTITLED NOT CREDITOR'S NAME, OJ DATE CLAIM WAS INCURRED, AND :: i5 c -l Z C m-l OF CLAIM TO ENTITLED MAILING ADDRESS CONSIDERATION FOR CLAIM. Gì - 0 m 0 0 PRIORITY TO INCLUDING zip CODE, :; Z :: AND ACCOUNT NUMBER -l m PRIORITY, 0 IF ANY (See instructions.)

ACCOUNT NO. FLORIDA DEPARTMENT OF REVENUE. TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 $0.00 5050 W TENNESSEE ST AUSTIN, TX 78703

ACCOUNT NO.

INDIANA DEPT OF REVENUE TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 $0.00 SYSTEM SERVICES SALESTAX PO BOX 6197 INDIANAPOLIS, IN 46206-6197

ACCOUNT NO.

INTERNAL REVENUE SERVICE TAXING/GOVERNMENTAL AGENCY $0.00 $0,00 $0.00 P.O. BOX 21126 PHILADELPHIA, PA 19114

ACCOUNT NO. KENTUCKY STATE TREASURER TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 $0.00 REVENUE CABINET SALESTAX FRANKFORT, KY 40619

ACCOUNT NO. UNKNOWN UNKNOWN UNKNOWN MANAGER OF REVENUE TAXING/GOVERNMENTAL AGENCY X X X CITY & COUNTY OF DENVER TREASURY DIVISION MCNICHOLS CIVIC CENTER BLDG DENVER, CO 80202-5391

ACCOUNT NO. UNKNOWN UNKNOWN UNKNOWN MANAGER OF REVENUE. TAXING/GOVERNMENTAL AGENCY X X X CITY & COUNTY OF DENVER 144 WEST COLFAX AVENUE PO BOX 17430 DENVER, CO 80217-0430

ACCOUNT NO. MASSACHUSETTS DEPARTMENT OF REVENUE TAXING/GOVERNMENTAL AGENCY $12,270.40 $12,270.40 $0.00 PO BOX 7067 BOSTON, MA 02204

Subtotal Page 3 of 5 $12,270.40 I $12,270.40 I $0.00 I (Totals of this page) B6E (Offcial Form 6E) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE E - CREDITORS HOLDING UNSECURED PRIORITY CLAIMS (3 continuation sheets attached)

Taxes and Certain Other Debts Owed to Governmental Units

TYPE OF PRIORITY

(ì :i (ì C 0 o z Vi 0 :E z r -u TOTAL AMOUNT AMOUNT m n :: .0 C AMOUNT ENTITLED NOT DATE CLAIM WAS INCURRED, AND z C -l CREDITOR'S NAME, ~ m OF CLAIM TO ENTITLED CONSIDERATION FOR CLAIM. C\ - 0 MAILING ADDRESS :J0 zm 0~ PRIORITY TO INCLUDING ZIP CODE, -l m PRIORITY, AND ACCOUNT NUMBER 0 IF ANY (See instructions.)

ACCOUNT NO. $0.00 $0.00 NJ DIVISION OF REVENUE TAXING/GOVERNMENTAL AGENCY $0.00 PO BOX 308 SALESTAX TRENTON, NJ 08625

ACCOUNT NO. $0.00 $0.00 STATE OF LOUISIANA TAXING/GOVERNMENTAL AGENCY $0.00 DEPARTMENT OF REVENUE SALESTAX PO BOX 201 BATON ROUGE, LA 70821-0201

ACCOUNT NO. $0.00 $0.00 STATE OF NEW JERSEY TAXING/GOVERNMENTAL AGENCY $0.00 DIVISION OF EMPLOYER ACCOUNTS PO BOX 059 TRENTON, NJ 08625-0059

ACCOUNT NO. $0.00 $0.00 STATE OF NEW JERSEY-CBT TAXING/GOVERNMENTAL AGENCY $0.00 DIVISION OF TAXATION SALESTAX REVENUE PROCESSING CTR PO BOX 666 TRENTON, NJ 08646-0666

ACCOUNT NO. $0.00 $0.00 STATE OF WASHINGTON. TAXING/GOVERNMENTAL AGENCY $0,00 DEPARTMENT OF LABOR AND INDUSTRIES PO BOX 44835 OLYMPIA, WA 98504-4835

ACCOUNT NO. $0.00 STATE TAX COMMISSION TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 PO BOX 960 JACKSON, MS 39205

ACCOUNT NO. $0.00 TREASURER OF PITTSYLVANIA COUNTY TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 P.O. BOX 230 CHATHAM, VA 24531

Subtotal $0.00 I $0.00 I $0.00 I Page 4 of 5 (Totals of this page) BGE (Offcial Form GE) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE E - CREDITORS HOLDING UNSECURED PRIORITY CLAIMS (3 continuation sheets attached)

Taxes and Certain Other Debts Owed to Governmental Units

TYPE OF PRIORITY

n i n c 0 o ~ o z Vi Z r -u TOTAL AMOUNT AMOUNT ~ n --j 0- c AMOUNT ENTITLED NOT CREDITOR'S NAME, DATE CLAIM WAS INCURRED, AND -j ~ Z C m OF CLAIM TO ENTITLED MAILING ADDRESS CONSIDERATION FOR CLAIM. G\ - o m 0 0 PRIORITY TO INCLUDING ZIP CODE, :: Z ~ PRIORITY, AND ACCOUNT NUMBER -j m 0 IFANY (See instrctions.)

ACCOUNT NO. TREASURER, CITY AND COUNTY OF DENVER TAXING/GOVERNMENTAL AGENCY $0,00 $0.00 $0.00 PO BOX 17420 DENVER, CO 80217-0420

ACCOUNT NO. VIRGINIA DEPARTMENT OF TAXATION TAXING/GOVERNMENTAL AGENCY $0.00 $0.00 $0.00 PO BOX 26626 RICHMOND, VA 23261-6626

Total (Use only on last page of the completed Schedule E. Report also on the Summary of Schedules.) Totals (Use only on last page of the completed Schedule E. If applicable, report also on the Statistical Summary of Certain Liabiltties and Related Data.)

Subtotal $0.00 I $0.00 I $0.00 I Page 5 of 5 (Totals of this page) B6F (Ofcial Form 6F) (12/07)

eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NONPRIORITY CLAIMS

State the name, mailng 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 propert 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, state the child's initials and the name and address of the child's parent or guardian, such as "A.B., a minor child, by John Doe, guardian." Do not disclose the child's name. See, 11 U.S.C. § 112 and Fed. R. Bankr. P. 1007(m). Do not include claims listed in Schedules D and E. If all creditors will not fit on the 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 the husband, wife, both of them, or the marital community may be liable on each claim by placing a "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 nee 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 indMdual with primarily consumer debts, report this total also on the Statistical Summary of Certain Liabilities and Related Data.

D Check this box if debtor has no creditors holding general unsecured claims to repor on this Schedule F. n :i n c 0 0 ~ Z0 z Vi 0m r " OJ n =I is c CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, Z -lm AMOUNT Gl ~ OF CLAIM MAILING ADDRESS, b;J AND CONSIDERATION FOR m 0 0 INCLUDING ZIP CODE CLAIM. IF CLAIM SUBJECT TO -lZ :: SETOFF, SO STATE. 0m

ACCOUNT NO. 111 GROUP, INC. DBA PREMIUM PHOTO GIFTS TRADE UNKNOWN 609 DEEP VALLEY DR. SUITE 200 ROLLING IHLLS ESTATES, CA 90274

ACCOUNT NO. 40WEIGHT, LLC CONTRACT/AGREEMENT X X X $0.00 612 WEST MAIN ST. SUITE 300 MADISON, Wi 53703

ACCOUNT NO, 4YOURSOUL.COM INC CONTRACT/AGREEMENT X X X $0.00 DBA ARROWEYE SOLUTIONS 549 WEST RANDOLPH STREET SUITE 200 CHICAGO, IL 60661

ACCOUNT NO, 4YOURSOUL.COM INC. CONTRACT/AGREEMENT X X X $0.00 549 WEST RANDOLPH ST. STE. 200 CHICAGO, IL 60661

ACCOUNT NO. ABACUS/DOUBLE CLICK INC. CONTRACTIAGREEMENT X X X $0,00 11101 W. 120TH AVE. BROOMFIELD, CO 80021

Page 1 of 116 Subtotal $0.00 i (Total of this page) B6F (Ofcial Form 6F) (12107) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z v; AMOUNT ~ -0 MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF ~ .a, c OF CLAIM INCLUDING zip CODE, OJ CLAIM SUBJECT TO SETOFF, SO Z C m-l Ö G' 0 0 AND ACCOUNT NUMBER :; STATE. Zm -l ::m (Soo inctructiom: above.) 0

ACCOUNT NO. ABF FREIGHT SYSTEM, INC TRADE $48,881.71 8001 TELEGRAPH ROAD PICO RIVERA, CA 90660-4822

ACCOUNT NO. ACCU-SORT SYSTEMS, INC. TRADE $5,815,44 13029 COLLECTIONS CENTER DRIVE CHICAGO, IL 60693

ACCOUNT NO. ACCUVANT TRADE $875.00 PO BOX 677530 DALLAS, TX 75267-7530

ACCOUNT NO. ACTION PACKAGED INC. LITIGATION X X X UNKNOWN 815 HYDE PARK AVE HYDE PARK, MA 02136

ACCOUNT NO. ADT SECURITY SERVICES CONTRACT X X X $1,510.55 PO BOX 371956 PITTSBURGH, PA 15250-7956

ACCOUNT NO, AEROBIE, INC. TRADE $1,597.20 744 SAN ANTONIO RD. #15 PALO ALTO, CA 94303

ACCOUNT NO, AEROMAX, INC. TRADE UNKNOWN 22272 N PEPPER RD SUITE F LAKE BARRINGTON, IL 60010

ACCOUNT NO. AFFSOLUTIONS, INC TRADE $596.00 1054 59TH STREET BROOKLYN, NY 11219

Page 2 of 116 Subtotal $59,275.90 i (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :r n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT ~ z , -u OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l .ë c OJ CLAIM SUBJECT TO SETOFF, SO Z C -l INCLUDING ZIP CODE, C\ m ë3 6 0 AND ACCOUNT NUMBER :: STATE. zm -l ::m (See instructions above.) 0

ACCOUNT NO. X X X UNKNOWN AGRO SPORTS, LLC. LITIGATION 23591 AVENIDA TOPANGA MISSION VIEJO, CA 92691

ACCOUNT NO. $10.68 AIRGAS EAST TRADE PO BOX 827049 PHILADELPHIA, PA 19182-7049

ACCOUNT NO. 7610517 X X $0.00 AIRGAS NATIONAL WELDERS CONTRACT/AG REEM ENT X ATTN: STEVE BALDWIN PO BOX 601985 CHARLOTTE, NC 28260-1985

ACCOUNT NO. AIRGAS NATIONAL WELDERS TRADE $5.00 PO BOX 601985 CHARLOTTE, NC 28260-1985

ACCOUNT NO. AIRGAS SAFETY INC TRADE $692.50 PO BOX 951884 DALLAS, TX 75395-1884

ACCOUNT NO. X AKAMAI TECHNOLOGIES CONTRACT/AGREEMENT X X $0.00 ATTN: GENERAL POST OFFICE P.O. BOX 26590 NEW YORK, NY 10087-6590

ACCOUNT NO. AKAMAI TECHNOLOGIES, INC TRADE $25,575.68 GENERAL POST orrici: PO BOX 26590 NEW YORK, NY 10087-6590

ACCOUNT NO. AKERMAN, SENTERFITT & EIDSON, PA. TRADE $2,779.93 255 SOUTH ORANGE AVENUE SUITE 1300 ORLANDO, FL 32801-3436

$29,063.79 I Page 3 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) :i n c 0 n DATE CLAIM WAS INCURRED, AND 0 Vi AMOUNT CREDITOR'S NAME AND 0 z -0 0 ~ IF r OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. ~ a c-l INCLUDING zip CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z C m 0 Gìm 0 0 AND ACCOUNT NUMBER :x STATE. Z -l ~m (See instructions above.) 0

ACCOUNT NO. X X X $0.00 ALL COpy PRODUCTS CONTRACT/AGREEMENT 4141 COLORADO BOULEVARD DENVER, CO 80216

ACCOUNT NO. X X $0.00 ALL COPY PRODUCTS CONTRACTIAGREEMENT X 4141 COLORADO BOULEVARD DENVER, CO 80216

ACCOUNT NO. $2,433.70 ALL COPY PRODUCTS TRADE 4141 COLORADO BOULEVARD DENVER, CO 80216

ACCOUNT NO. X X X $0.00 ALLISON WOODBURY CONTRACT/AGREEMENT 2671 SOUTH CLARKSON ST. DENVER, CO 80210

ACCOUNT NO. X X X $0.00 ALL TEL CONTRACT/AGREEMENT PO BOX 96019 CHARLOTTE, NC 28296

ACCOUNT NO. $96.56 ALL TEL TRADE PO BOX 96019 CHARLOTTE, NC 28296-0019

ACCOUNT NO. 6001844106-434 X X X $0.00 ALL TELL CONTRACT/AGREEMENT PO BOX 96019 CHARLOTTE, NC 28296-0019

ACCOUNT NO. ALMIGHTY HEROES MEDIA GROUP LLC TRADE $669.14 826 HAHN DRIVE SHAKOPEE, MN 55379

Subtotal $3,199.40 I Page 4 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :: n c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ r -0 MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF ~ Ô c OF CLAIM CLAIM SUBJECT TO SETOFF, SO Z C m-l INCLUDING ZIP CODE, ~ Gl 0 AND ACCOUNT NUMBER ::0 STATE. m Ô ~ ~m (See instructions above) 0

ACCOUNT NO. ALPHA MOM TV, INC CONTRACT/AGREEMENT X X X $0.00 ATTN: ISABELL KALLMAN 200 EAST 62ND STREET NEW YORK, NY 10021

ACCOUNT NO, AMANN, DELAU ASSOCIATES, LLC CONTRACT/AGREEMENT X X X $0.00 165 S. UNION BLVD., STE. 540 LAKEWOOD, CO 60228

ACCOUNT NO. AMAV ENTERPRISES, L TO TRADE $539.81 656 SYLVAN PLACE BATAVIA, IL 60510

ACCOUNT NO. AMAZON.COM CONTRACT/AGREEMENT X X X $0.00 8329 WEST SUNSET RD SUITE 220 LAS VEGAS, NV 89113

ACCOUNT NO. AMERICAN CLASSIC TOY, INC TRADE UNKNOWN PO BOX 69 SEBRING, OH 44672

ACCOUNT NO. AMERICAN EXPRESS CONTRACT/AGREEMENT X X X $0.00 PO BOX 53773 PHOENIX, AZ 85072

ACCOUNT NO. AMERICAN EXPRESS TRAVEL RELATED SERVICES CONTRACT/AGREEMENT X X X $0.00 COMPANY INC. PO BOX 360001 FT LAUDERDALE, FL 33336-0001

ACCOUNT NO. AMERICAN GREETINGS CONTRACTIAGREEMENT X X X $0.00 ONE AMERICAN ROAD CLEVELAND, OH 44144-2399

Page 5 of 116 Subtotal $539.81 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z r -0 OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF :: 0 c INCLUDING ZIP CODE, co CLAIM SUBJECT TO SETOFF, SO z C m-l b C\ 0 0 AND ACCOUNT NUMBER :; STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO. AMERICAN PLASTIC TOYS, INC, TRADE UNKNOWN 799 LADD ROAD P.O. BOX 100 WALLED LAKE, MI 48390

ACCOUNT NO. AMERICAN SECURITY ENFORCEMENT, INC. TRADE $3,648,40 22174 TIMBERLAKE ROAD SUITE F LYNCHBURG, VA 24502

ACCOUNT NO. AMERICAN STOCK TRANSFER & TRUST COMPANY TRADE $750.00 59 MAIDEN LANE NEW YORK, NY 10038

ACCOUNT NO. AMERICAN-RETRO, LLC TRADE $5,538.24 492 NORTH ALTAAVENUE DINUBA, CA 93618

ACCOUNT NO. AMWAY CORP. DBAAMYWAY GLOBAL TRADE $11,440.93 5101 SPAULDING PLAZ ADA, MI 49355

ACCOUNT NO. ANDREA EDMUNDS CONTRACT/AGREEMENT X X X $0,00 5500 COX RD SUITE M GLEN ALLEN, VA 23060

ACCOUNT NO. ANYWARE NETWORK SOLUTIONS CONTRACT/AGREEMENT X X X $0.00 7257 S TUCSON WAY SUITE 125 ENGLEWOOD, CO 80112

ACCOUNT NO. AOL LLC TRADE $54,192.40 GENERAL POST OFFICE PO BOX 5696 NEW YORK, NY 10087-5696

Page 6 of 116 Subtotal $75,569.97 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

IÎ i IÎ c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m IÎ CONSIDERATION FOR CLAIM. IF -l 0 c OF CLAIM INCLUDING zip CODE, CLAIM SUBJECT TO SETOFF, SO Z C -lm ~ G1 0 0 AND ACCOUNT NUMBER :; STATE. Zm -l m~ (See instructions above.) 0

ACCOUNT NO. APPLE VALLEY DOLL WORKS LITIGATION X X X UNKNOWN 2040 E. GORDONVILLE ROAD MIDLAND, MI 48640

ACCOUNT NO. APPLIED COMPUTER SOLUTIONS CONTRACT/AGREEMENT X X x $0.00 15461 SPRINGDALE STREET HUNTINGTON BEACH, CA 92649

ACCOUNT NO. APPLIED INDUSTRIAL TECHNOLOGIES TRADE $732.22 PO BOX 905794 CHARLOTTE, NC 28290-5794

ACCOUNT NO. AQUA LEISURE INDUSTRIES, INC. TRADE $24.60 PO BOX 239 AVON, MA 02322-0239

ACCOUNT NO, ASBESTOS DISEASE AWARENESS ORGANIZATION LITIGATION X X X UNKNOWN A NON-PROFIT CALIFORNIA CORPORATION ATTN: RANDY TRUJILLO 1525 AVIATION BOULEVARD, SUITE 318 REDONDO BEACH, CA 90278

ACCOUNT NO. ASPEN BRANDS COMPANY TRADE UNKNOWN ATTN: DENISE HOST 3012 ADRIATIC CT NORCROSS, GA 30071

ACCOUNT NO. ASPEN CONFERENCING CONTRACT/AGREEMENT X X X $0.00 311 S. FIRST ST. ASPEN, CO 81611

ACCOUNT NO.

AT&T CONTRACT/AGREEMENT X X X $0.00 BLDG. 51 120TH AND 1 STREETS OMAHA, NE 68137

Page 7 of 116 Subtotal $756.82 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND a DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -l 6 c OF CLAIM INCLUDING zip CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z S; -lm a Gì 0 0 AND ACCOUNT NUMBER :x STATE. mZ -l ~m (See instructions above.) 0

ACCOUNT NO. AT&T CONTRACT/AGREEMENT X X x $0.00 55 CORPORATE DRIVE BRIDGEWATER, NJ 08807

ACCOUNT NO. AT&T CONTRACVAGREEMENT X X x $0.00 55 CORPORATE DRIVE BRIDGEWATER, NJ 08807

ACCOUNT NO.

AT&T CONTRACT/AGREEMENT X X X $0,00 55 CORPORATE DRIVE BRIDGEWATER, NJ 08807

ACCOUNT NO. AT&T CONTRACT/AGREEMENT X X X $0.00 65 WOLF ROAD ALBANY, NY 12205

ACCOUNT NO. AT&T CONTRACT/AGREEMENT X X X $0.00 55 CORPORATE DRIVE BRIDGEWATER, NJ 08807

ACCOUNT NO. AT&T CONTRACVAGREEMENT X X X $0.00 55 CORPORATE DRIVE BRIDGEWATER, NJ 08807

ACCOUNT NO. AT&T TRADE $30,694.31 PO BOX 1689 SLIDELL, LA 70459-1689

ACCOUNT NO. AVIVASPORTS LLC TRADE $11,211.17 4059 STATE ROAD A MONTREAL, MO 65591

Page 8 of 116 Subtotal $41,905.48 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

CREDITOR'S NAME AND (' i (' c 0 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 2§ z r -0 MAILING ADDRESS, m (' CONSIDERATION FOR CLAIM. IF -l i5 c OF CLAIM INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z S; -lm AND ACCOUNT NUMBER 0 G\ 0 0 :x STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO,

BABETTE S. HOLLAND CONTRACVAGREEMENT X X X $0.00 810 HUMBOLDT STREET BROOKLYN, NY 11222

ACCOUNT NO.

BABY FANATIC, LLC TRADE $210.00 1901 E, FRANKLIN STREET RICHMOND, VA 23223

ACCOUNT NO.

BABY JOGGER CO TRADE $5,731.40 PO BOX 933677 ATLANTA, GA 31193-3677

ACCOUNT NO.

BABY NEEDS, INC. (ELEGANT BABY) TRADE $564.00 P.O. DRAWER 2197 BURLINGTON, NC 27216

ACCOUNT NO.

BABY NEWS ONLINE TRADE $3,288.99 6909 LAS POSTIAS RD LIVERMORE, CA 94551

ACCOUNT NO.

BABY TREND, INC TRADE $1,967.32 1607 S. CAMPUS AVE ONTARIO, CA 91761

ACCOUNT NO.

BABYLICIOUS GEAR, L TO TRADE UNKNOWN 5811 BLENHEIM ST VANCOUVER, BC V6N 1P9 CANADA

ACCOUNT NO.

BABYSWEDE LLC TRADE $14,995.60 PO BOX 951991 CLEVELAND, OH 44193

Page 9 of 116 Subtotal $26,757.31 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND i DATE CLAIM WAS INCURRED, AND 0 v; AMOUNT 0 z -u MAILING ADDRESS, 0m ~ CONSIDERATION FOR CLAIM. IF z r OF CLAIM co n :: ¡s c INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO z S; m-i d Gì 0 0 AND ACCOUNT NUMBER :; STATE. Zm -i m~ (See instructions above.) 0

ACCOUNT NO. BAC DISTRIBUTING INC DBA NATUREPEDIC TRADE $1,436.33 4370 CRANWOOD PARKEAY CLEVELAND, OH 44128

ACCOUNT NO. BACKTRACK EMPLOYMENT SCREENING SPECIALISTS TRADE $14,571.20 8850 TYLER BLVD MENTOR, OH 44060

ACCOUNT NO, BADGER BASKET COMPANY TRADE $14,981,27 STANDARD CONTAINER 1389 MOMENTUM PLACE CHICAGO, IL 60689-5311

ACCOUNT NO. BAKER & TAYLOR TRADE $132,614.16 PO BOX 277938 A TLANT A, GA 30384

ACCOUNT NO. BALL, BOUNCE, & SPORT TRADE UNKNOWN 1401 JACOBSON AVE. ASHLAND, OH 44805

ACCOUNT NO. BANC OF AMERICA LEASING & CAPITAL, LLC CONTRACTIAGREEMENT X X X $0.00 PO BOX 7023 TROY, M148007-7023

ACCOUNT NO. BANDAI AMERICA, INC. TRADE UNKNOWN P.O. BOX 51330 LOS ANGELES, CA 90051-5630

ACCOUNT NO. BARNES CONTRACT/AGREEMENT X X X $0.00 703 MESA DRIVE RIFLE, CO 81650

Page 10 of 116 Subtotal $163,602.96 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :r n c 0 CREDITOR'S NAME AND a DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT 0 2§ z r -u MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -i 0 c OF CLAIM INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z C -i G\ m AND ACCOUNT NUMBER ~:: STATE. m 0 0 ~ ~m (See instructions above.) 0

ACCOUNT NO. BARRY HOLLINGSWORTH CONTRACT~GREEMENT X X X $0.00 2675 HUNTSFORD PLACE HIGHLANDS RANCH, CO 80126

ACCOUNT NO. BARTHCO INTERNATIONAL, INC, Y CONTRACT~GREEMENT X X X $0.00 ATTN: SUSAN MAISANO THE NAVY YARD 5101 S BROAD STREET PHILADELPHIA, PA 19112-1404

ACCOUNT NO. BASIC COMFORT, INC TRADE UNKNOWN 5151 FRANKLIN ST DENVER, CO 80216-2109

ACCOUNT NO. BAZOONGI KIDS, LLC TRADE $3,656.04 3970 LINDBERGH DRIVE ADDISON, TX 75001

ACCOUNT NO, BECOME, INC CONTRACT~GREEMENT X X X $0.00 1300 CRITTENDEN LANE MOUNTAIN VIEW, CA 94043

ACCOUNT NO. BERGERON BY DESIGN TRADE $195.05 15 SOUTH SECOND STREET DOLGEVILLE, NY 13329

ACCOUNT NO. BERKSHIRE MOUNTAIN SPRING WATER DIST. CO. TRADE $34.50 PO BOX 279 SOUTHFIELD, MA 1259

ACCOUNT NO. BIG IDEAGROUP,INC. CONTRACT/AGREEMENT X X X $0.00 175 CANAL ST., STE. 5B MANCHESTER, NH 03101

Page 11 of 116 Subtotal $3,885.59 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT ~ z ,- -0 MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -i .ë c OF CLAIM CLAIM SUBJECT TO SETOFF, SO Z c -i INCLUDING ZIP CODE, G) m AND ACCOUNT NUMBER ~:i STATE. m is 0 ~ m~ (See instrctions above.) 0

ACCOUNT NO. BIG TIME TOYS, LLC TRADE $66,848.00 8005 CHURCH ST. E . 2ND FLOOR BRENTWOOD, TN 37027

ACCOUNT NO.

BIKE USA, INC TRADE $6,917.75 2811 BROHEAD RD BETHLEHEM, PA 18020

ACCOUNT NO, BIRDDOG SOLUTIONS, INC TRADE $2,671,14 P,O, BOX 540398 OMAHA, NE 68154

ACCOUNT NO. BIRDOG CONTRACT/AGREEMENT X X X $0.00 ATTN: KEVIN STRUDTHOFF 23011 N. 117 AVE SUITE 201 OMAHA, NE 68164

ACCOUNT NO. BJS WHOLESALE CLUB INC CONTRACT/AGREEMENT X X X $0,00 ONE MERCER ROAD P,O BOX 9601 NATICK, MA 01760

ACCOUNT NO. BJS WHOLESALE CLUB INC CONTRACTIAGREEMENT X X X $0.00 ONE MERCER ROAD P.O BOX 9601 DENVER, CO 80237

ACCOUNT NO. BLUE BOX INTERNATIONAL L TD TRADE $65,107.28 ROOM 1203, EAST OCEAN CENTRE 98 GRANVILLE ROAD TSIM SHA TSUI EAST, KOWLOON HONG KONG

ACCOUNT NO. BLUE BOX TOYS, INC TRADE $6,156,00 220 SOUTH ORANGE AVE., SUITE 106 LIVINGSTON, NJ 7039

Page 12 of 116 Subtotal $147,700.17 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :r n c 0 CREDITOR'S NAME AND a DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -i 0 c OF CLAIM INCLUDING zip CODE, CLAIM SUBJECT TO SETOFF, SO Z C m-i ~ G\ 0 0 AND ACCOUNT NUMBER :; STATE. Zm -i ~m (See inotructiono above.) 0 .

ACCOUNT NO. BLUE COAT SYSTEM CONTRACTIAGREEMENT X X X $0.00 650 ALMANOR AVE. SUNNYVALE, CA 94085

ACCOUNT NO. BLUE HORSESHOE SOLUTIONS INC. CONTRACTIAGREEMENT X X X $0,00 11590 NORTH MERIDIAN, SUITE 520 CARMEL, IN 46032

ACCOUNT NO. BOLEY CORPORATION TRADE $21,610.16 14011 12TH STREET CHINO, CA 91710

ACCOUNT NO. BOON INC. TRADE $636.00 7404 W DETROIT STREET SUITE 100 CHANDLER, AZ 85226

ACCOUNT NO. BORNFREE, INC TRADE $171.90 2263 NW BOCA RATON BLVD STE 202 BOCA RATON, FL 33431

ACCOUNT NO. BOWLES CORPORATION CONTRACT/AGREEMENT X X X $0.00 ATTN: STANLEY BOWLES PO BOX 4706 MARTINSVILLE, VA 24115-4706

ACCOUNT NO. BOWLES, L.L.C. LANDLORD $119,530.60 C/O STANLEY W. BOWLES CORP PO BOX 4706 MARTINSVILLE, VA 24115

ACCOUNT NO. BRAVO SPORTS TRADE $70,388.00 FILE 50083 LOS ANGELES, CA 90074-0083

Page 13 of 116 Subtotal $212,336.66 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 z r -0 0 ~ CONSIDERATION FOR CLAIM. IF -I OF CLAIM MAILING ADDRESS, m n r5 -Ic INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z C m ~ G\m 0 0 AND ACCOUNT NUMBER ;; STATE. Z -I ~m (See instructions above.) 0

ACCOUNT NO. BRIAN'S TOYS, INC TRADE $1,402.80 W730 HWY 35 FOUNTAIN CITY, WI 56429

ACCOUNT NO. BRIARPATCH, INC. TRADE $9,720.60 150 ESSEX STREET SUITE 301 MILLBURN, NJ 7041

ACCOUNT NO. BRIGHT PRODUCTS INC (FORMERLY JAZWARES TRADE $1,190.00 DISTRIBUTION) 4101 RAVENSWOOD ROAD SUITE 113 FORT LAUDERDALE, FL 33312

ACCOUNT NO. BRITAX CHILD SAFETY TRADE $88,200.00 PO BOX 79678 CITY OF INDUSTRY, CA 91716-9678

ACCOUNT NO, BROADWING COMMUNICATIONS TRADE $3,251.14 ATTN: ACCOUNTS RECEIVABLE PO BOX 952061 ST LOUIS, MO 63195-2061

ACCOUNT NO. BU AND SHOP.COM-SHOP.COM CONTRACTIAGREEMENT X X X $0.00 1 LOWER RAGSDALE DR. BLDG 1, SUITE 210 MONTEREY, CA 93940

ACCOUNT NO. BUGABOO NORTH AMERICA TRADE $5,501.60 12 WEST 23RD STREET, 3RD FLOOR NEW YORK, NY 10010

ACCOUNT NO. UNKNOWN BUILD A BEAR WORKSHOP, INC. LITIGATION X X X 1954 INNERBEL T BUSINESS CENTER ST. LOUIS, MO. 63114

$109,266.14 I Page 14 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet) n c 0 n :i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT CREDITOR'S NAME AND 0 ~ r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF ~ 0 c Z C m-i INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Gì ~ STATE. m ë5 0 AND ACCOUNT NUMBER ;; Z-i ~ 0m (Sæ instructions above.)

ACCOUNT NO. $2,980.00 BUMBLERIDE, INC. TRADE PO BOX 7851 SAN DIEGO, CA 92167

ACCOUNT NO. UNKNOWN BUNDLEBOO TRADE 210 COMBE DR WINCHESTER, VA 22602

ACCOUNT NO. $1,835.50 BUNGEE BABY TRADE PO BOX 66 BANCROFT, ID 83217

ACCOUNT NO. $3,652.05 BUREAU VERITAS HONG KONG LTD TRADE 14630 COLLECTIONS CENTER DRIVE CHICAGO, IL 60693

ACCOUNT NO. X X X $0.00 BUY.COM Y CONTRACTIAGREEMENT 85 ENTERPRISE, SUITE 100 ALISO VIEJO, CA 92656

ACCOUNT NO. X X X $0,00 C & G CONSULTING ASSOCIATES, INC CONTRACT/AGREEMENT 474 REVERE BEACH BLVD UNIT 505 REVERE, MA 01521

ACCOUNT NO. $58,529.17 C.H. ROBINSON WORLDWIDE, INC. TRADE P.O. BOX 9121 MINNEAPOLIS, MN 55480-9121

ACCOUNT NO. $9,790.40 CADACO TRADE 4589 PAYSPHERE CIRCLE CHICAGO, IL 60674

Subtotal $76,787.12 I Page 15 of 116 (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet)

n :r n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT ~ z r "" OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF :: r5 c INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO z C -lm ~ G' 0 0 AND ACCOUNT NUMBER :i STATE. zm -l 2:m (See instructions above.) 0

ACCOUNT NO. CADEN LANE TRADE $1,097.60 434 N. LOOP 1604 WEST SUITE 1104 SAN ANTONIO, TX 78232

ACCOUNT NO. CALAMP SOLUTIONS INC. CONTRACT/AGREEMENT X X X $0.00 492 NINTH STREET, SUITE 310 OAKLAND, CA 94607

ACCOUNT NO. CAN YOU IMAGINE TRADE $2,600.00 9314 ETON AVENUE CHATSWORTH, CA 91311

ACCOUNT NO. CAPACHE TRANSPORTATION LLC CONTRACT/AGREEMENT X X X $0.00 ATTN: BOB PEDDLE PO BOX 3518 KNOXVILLE, TN 37927-3518

ACCOUNT NO. CAPACHE TRANSPORTATION, LLC LITIGATION X X X UNKNOWN 1711 TRANSPORT LANE KNOXVILLE, TN 37924

ACCOUNT NO. CAPITAL ONE BANK LITIGATION X X X UNKNOWN RICHMOND GENERAL DISTRICT COURT ATTENTION: DEPUTY CLERK 400 N. 9TH ST., ROOM 203 RICHMOND, VA 23219

ACCOUNT NO, CARDINAL INDUSTRIES, INC. TRADE $2,531.40 21-01 515T AVENUE LONG ISLAND CITY, NY 11101

ACCOUNT NO. CARRERA OF AMERICA, INC, TRADE $2,005.92 2 CORPORATE DR CRANBURY, NJ 8512

Page 16 of 116 Subtotal $8,234,92 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet)

n :r n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF ?: .ë c OF CLAIM INCLUDING zip CODE, OJ CLAIM SUBJECT TO SETOFF, SO Z C -lm cl e; Ô 0 AND ACCOUNT NUMBER :i STATE. Zm -l m:i (See instructions above.) 0

ACCOUNT NO. CDS TRANSPORT, INC, TRADE $15,771.25 P,O. BOX 27594 SALT LAKE CITY, UT 84127-0594

ACCOUNT NO. CEACO, INC TRADE $1,866.00 70 BRIDGE STREET SUITE 200 NEWTON, MA 02458

ACCOUNT NO, CED CREDIT OFFICE TRADE $824.78 PO BOX 1510 CARY, NC 27512-1510

ACCOUNT NO, CENTER FOR ECOLOGICAL TECHNOLOGY, INC. CONTRACT/AGREEMENT X X X $0.00 112 ELM ST. PITTSFIELD, MA 01201

ACCOUNT NO, CHANNEL INTELLIGENCE INC CONTRACT/AGREEMENT X X X $0.00 1180 CELEBRATION BOULEVARD CELEBRATION, FL 34747

ACCOUNT NO. CHANNEL INTELLIGENCE INC CONTRACT/AGREEMENT X X X $0.00 1180 CELEBRATION BOULEVARD CELEBRATION, FL 34747

ACCOUNT NO. CHANNEL INTELLIGENCE, INC. TRADE $23,413.64 PO BOX 534351 A TLANT A, GA 30353-4351

ACCOUNT NO. CHAPPELLE, REGINALD EMPLOYEE $8,64 1161 PUMPKIN CREEK DANVILLE, VA 24541

Page 17 of 116 Subtotal $41,884.31 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 Vi AMOUNT 0 ~ z r-z " MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF :: i5 c OF CLAIM INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO z -i ~ C\ S; m AND ACCOUNT NUMBER ;; STATE. zm 0 0 -i m:: (See instructions above.) 0

ACCOUNT NO.

CHASE Y CONTRACT/AGREEMENT X X x $0.00 1601 ELM ST. DALLAS, TX 75201

ACCOUNT NO.

CHECKMATE STRATEGIC GROUP, INC, LITIGATION X X X UNKNOWN 2332 SCARTH STREET REGINA, SK, S4N 2J7 CANADA

ACCOUNT NO. CHEMSCREEN, INC. TRADE $3,584.34 NATIONWIDE DRUG & ALCOHOL SCREENING 1800 30TH STREET, #101 BOULDER, CO 80301

ACCOUNT NO. CHH QUALITY PRODUCTS, INC TRADE $25,058,00 ATTN: MITCH SHEE 11932 CLARK STREET ARCADIA, CA 91006

ACCOUNT NO. CHICCO USA, INC TRADE $75,792.24 1835 FREEDOM RD LANCASTER, PA 17601

ACCOUNT NO. CHILD CRAFT INDUSTRIES TRADE $1,365.96 PO BOX 635442 CINCINNATI, OH 45263-5442

ACCOUNT NO. CHINA TELECOM USA CORPORATION TRADE $2,300.00 607 HERNDON PARKWAY HERNDON, VA 20170

ACCOUNT NO. CHINAZHEJIANG INTERNATIONAL ECONOMIC & VENDOR SUPPLIER CONTRACT $30,542.58 TECHNICAL COOPERATIONS CO., LTD NO. 321 GENG QI ROAD HANGZHOU, ZHEJIANG CHINA

Page 18 of 116 Subtotal $138,643.12 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

CREDITOR'S NAME AND n :c DATE CLAIM WAS INCURRED, AND n c 0 0 0 z Vi AMOUNT MAILING ADDRESS, 0m ~ CONSIDERATION FOR CLAIM. IF z i- -i OF CLAIM OJ n -l D c INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z C -lm Ö G" AND ACCOUNT NUMBER :: STATE. zm 0 0 -l 2:m (See instructions above.) 0

ACCOUNT NO,08016TPC0102

CIBER CONTRACT/AGREEMENT X X X $0.00 ATTN: DAVE BUHAY 5251 DTC PARKWAY SUITE 1400 GREENWOOD VILLAGE, CO 80111

ACCOUNT NO.

CIBER ENTERPRISE SOLUTIONS CONTRACT/AGREEMENT X X X $0.00 ONE LINCOLN CENTRE SUITE 400 OAKBROOK TERRACE, IL 60181

ACCOUNT NO. 97

CINT AS CONTRACT/AGREEMENT X X X $0.00 ATTN: ROBIN SPENCER PO BOX 1007 BEDFORD, VA 24523

ACCOUNT NO. 97

CINTAS CONTRACT/AGREEMENT X X X $0.00 ATTN: ROBIN SPENCER PO BOX 1007 BEDFORD, VA 24523

ACCOUNT NO, 1829

CINTAS CONTRACT/AGREEMENT X X X $0.00 ATTN: ROBIN SPENCER PO BOX 1007 BEDFORD, VA 24523

ACCOUNT NO. 2750

CINTAS CONTRACT/AGREEMENT X X X $0.00 ATTN: ROBIN SPENCER PO BOX 1007 BEDFORD, VA 24523

ACCOUNT NO.

CINTAS CORPORATION #524 TRADE $3,364,88 PO BOX 1007 BEDFORD, VA 24523

ACCOUNT NO.

CIRCUIT CITY STORES, INC. CONTRACT/AGREEMENT X X X $0,00 9954 MAYLAND DRIVE RICHMOND, VA 23233-1464

Page 19 of 116 Subtotal $3,364.88 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08.13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :r n c 0 CREDITOR'S NAME AND a DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT 0 ;! z r -u MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -l D c OF CLAIM INCLUDING ZIP CODE, OJ CLAIM SUBJECT TO SETOFF, SO Z C m-l d G\ 0 0 AND ACCOUNT NUMBER :; STATE. Zm -l m~ (See instructions above.) 0

ACCOUNT NO. CIRCUIT CITY STORES, INC. CONTRACT/AGREEMENT X X X $0.00 1100 CIRCUIT CITY ROAD MARION, IL 62959

ACCOUNT NO.

CIRCUIT CITY STORES, INC. Y CONTRACT/AGREEMENT X X X $0.00 9950 MAYLAND DRIVE RICHMOND, VA 23233-1464

ACCOUNT NO. CIT CONTRACDAGREEMENT X X X $0.00 P.O. BOX 550599 JACKSONVILLE, FL 3255-0599

ACCOUNT NO. CIT CONTRACT/AGREEMENT X X X $0.00 P.O. BOX 550599 JACKSONVILLE, FL 3255-0599

ACCOUNT NO. CIT CONTRACT/AGREEMENT X X X $0.00 P.O. BOX 550599 JACKSONVILLE, FL 3255-0599

ACCOUNT NO. CIT CONTRACDAGREEMENT X X X $0.00 P.O. BOX 550599 JACKSONVILLE, FL 3255-0599

ACCOUNT NO.

CIT FINANCING TRANSACTION Y CONTRACT~GREEMENT X X X $0,00 PO BOX 1036 CHARLOTTE, NC 28201-1036

ACCOUNT NO. CIT GROUP/BUSINESS CREDIT INC. CONTRACT/AGREEMENT X X X $0.00 PO BOX 1036 CHARLOTTE, NC 28201-1036

Page 20 of 116 Subtotal $0.00 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet)

n :r n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ r- -0 OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF ~ is c INCLUDING ZIP CODE, co CLAIM SUBJECT TO SETOFF, SO Z C m-l b G' 0 0 AND ACCOUNT NUMBER :i STATE. Zm -l ::m (See instructions above.) 0

ACCOUNT NO. CIT TECHNOLOGY FIN SERV, INC TRADE $414.00 21146 NETWORK PLACE CHICAGO, IL 60673-1211

ACCOUNT NO. CITCORP LEASING, INC CONTRACT/AGREEMENT X X X $0.00 PO BOX 7247-7878 PHILADELPHIA, PA 19170-7878

ACCOUNT NO. CITICORP CREDIT SERVICES, INC. CONTRACTIAGREEMENT X X X $0.00 AnN: ADAYNA GONZALES ONE COURT SQUARE LONG ISLAND CITY, NY 11120

ACCOUNT NO. CITICORP LEASING, INC CONTRACT/AGREEMENT X X X $0.00 PO BOX 7242-7878 PHILADELPHIA, PA 19170-7878

ACCOUNT NO. CITIWELL INTERNATIONAL INC. TRADE $55,874,40 55 ADMINISTRATION RD UNIT 30 CONCORD, ONTARIO L4K 4G9 CANADA

ACCOUNT NO. 0045062021-0007 CITY OF DANVILLE CONTRACT/AGREEMENT X X X $0.00 PO BOX 3308 DANVILLE, VA 24543-3308

ACCOUNT NO. CITY OF DANVILLE TRADE $3,47773 DIVISION OF CENTRAL COLLECTIONS P.O. BOX 3308 DANVILLE, VA 24543-3308

ACCOUNT NO. CLOUD B, INC TRADE $1,776.00 2807 OREGON COURT # 01 TORRANCE, CA 90503

Page 21 of 116 Subtotal $61,542.131 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

(ì (ì CREDITOR'S NAME AND :r DATE CLAIM WAS INCURRED, AND c 0 AMOUNT 0 ~ 0 zr- Vi MAILING ADDRESS, 0m CONSIDERATION FOR CLAIM. IF z -i OF CLAIM m (ì :: is c INCLUDING zip CODE, -i CLAIM SUBJECT TO SETOFF, SO z S; -im AND ACCOUNT NUMBER 0 Cl 0 0 :x STATE. mz -i ~m (See instructions above.) 0

ACCOUNT NO.

CMG WORLDWIDE LITIGATION X X X UNKNOWN 8560 SUNSET BLVD, 10TH FLOOR WEST HOLLYWOOD, CA 90069

ACCOUNT NO. CNET NETWORKS, INC. Y CONTRACT/AGREEMENT X X X $0,00 235 SECOND STREET SAN FRANCISCO, CA 94105

ACCOUNT NO. COBY ELECTRONICS CORPORATION TRADE $23,308.37 P.O. BOX 827696 PHILADELPHIA, PA 19182-7696

ACCOUNT NO. COCALO, INC, TRADE $13,070.70 2920 REDHILL AVENUE COSTA MESA, CA 33301

ACCOUNT NO. COLUMBUS CLOSEOUTS L TO TRADE $3,133.20 7955 WALNUT ST NEW ALBANY, OH 43054

ACCOUNT NO. COMBI U.S.A. TRADE $6,967,10 1962 HWY.160 WEST SUITE 100 FORT MILL, SC 29708

ACCOUNT NO. COMDATA STORED VALUE SOLUTlONS,INC. TRADE $4,117.87 LOCKBOX # 3802 3802 RELIABLE PKWY CHICAGO, IL 60686-0038

ACCOUNT NO. COMMERCE TECHNOLOGIES TRADE $27,173.87 PO BOX 33197 HARTFORD, CT 01650-3197

Page 22 of 116 Subtotal $77,771.11 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 AMOUNT 0 ~ z zr v;-i MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l c OF CLAIM OJ is -l INCLUDING ZIP CODE, -l CLAIM SUBJECT TO SETOFF, SO Z ~ m 0 G' 0 0 AND ACCOUNT NUMBER ;; STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO. COMMERCIAL FIRE FIGHTERS CONTRACT/AGREEMENT X X X $0.00 ATTN: BEBE GOARD 81 DYE PLANT ROAD MARTINSVILLE, VA24113

ACCOUNT NO. COMMERCIAL FYR-FYTERS INC. FIRE & SAFETY CONTRACTOR $425.00 PO BOX 2037 81 DYE PLANT ROAD MARTINSVILLE, VA 24113

ACCOUNT NO. COMPSON STUDIOS TRADE $1,185,00 701 PATTON STREET DANVILLE, VA 24541

ACCOUNT NO. COMPUWORKS CONTRACT/AGREEMENT X X X $0.00 66 WEST STREET, 4TH FLOOR PITTSFIELD, MT 01201

ACCOUNT NO, COMSYS SERVICES, LLC TRADE $27,985.00 P.O. BOX 60260 CHARLOTTE, NC 28260

ACCOUNT NO. CONTINENTAL PROMOTION GROUP INC CONTRACT/AGREEMENT X X X $0.00 7405 EAST MONTE CRISTO SCOTTSDALE, AZ 85260

ACCOUNT NO. CORGI CLASSICS, INC. TRADE $564.00 105 WEST ADAMS ST SUITE 2050 CHICAGO, IL 60603

ACCOUNT NO. ecs05056 COSCO CONTAINER LINES AMERICA, INC. CONTRACT/AGREEMENT X X X $0.00 ATTN: BRIAN ABRAMOWITZ 100 LIGHTNING WAY SECAUCUS, NJ 7094

Page 23 of 116 Subtotal $30,159.00 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :r n c 0 DATE CLAIM WAS INCURRED, AND a Vi AMOUNT CREDITOR'S NAME AND a z -0 ~ IF r OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. ?: a c CLAIM SUBJECT TO SETOFF, SO Z C m-i INCLUDING ZIP CODE, ~ Gì 0 0 AND ACCOUNT NUMBER a:; STATE. Zm -i ~m (See instructions above.) 0

ACCOUNT NO, X X X $0.00 COSCO CONTAINER LINES COMPANY UNLIMITED CONTRACT/AGREEMENT NO 378 DONG DA MING ROAD SHANGHAI 200080 CHINA

ACCOUNT NO. X X X $0.00 COSCO NORTH AMERICA INC CONTRACT/AGREEMENT 100 LIGHTING WAY SEACAUCUS, NJ 07094

ACCOUNT NO. $2,729.03 COSMO COMMUNICATIONS CORP TRADE 1999 S. BASCOM AVE SUITE 700 CAMPBELL, CA 95008

ACCOUNT NO. X X X $0.00 COSTCO CONTRACT/AGREEMENT 999 LAKE DRIVE ISSAQUAH, WA 98027

ACCOUNT NO. $5,085.00 COTTON TALE DESIGNS TRADE 11175 CONDOR AVE FOUNTAIN VALLEY, CA 92708

ACCOUNT NO. X X X $0.00 COUDERT BROTHERS CONTRACT/AGREEMENT 200121 35TH FLOOR 88 CENTURY BLVD, SHANGHAI 200121 CHINA

ACCOUNT NO. X X X $0.00 CRAVE TECHNOLOGY CONTRACT/AG REEM ENT 0190 6.6AN JUAN RANG!; RD. LITTLETON, CO 80127

ACCOUNT NO. $60,248.88 CRAYOLA LLC TRADE ACCOUNT #63406 P.O. BOX 730382 DALLAS, TX 75373-0382

$68,062.91 I Page 24 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF :: Ô c OF CLAIM INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO z s; m-l AND ACCOUNT NUMBER 0 STATE. C\ 0 0 :: Zm -l ~m (See instructions above.) 0

ACCOUNT NO.

CREATION CHAMBER CONTRACVAGREEMENT X X X $0.00 1900 WAZEE ST. SUITE 250 DENVER, CO 80202

ACCOUNT NO. CREATIONS BY YOU TRADE $32,124,60 1500 WEST HAMPDEN AVE #3-B ENGLEWOOD, CO 80110

ACCOUNT NO.

CREATIVE INNOVATIONS CONTRACT~GREEMENT X X X $0.00 877 SOUTH ST. PITTSFIELD, MA01201

ACCOUNT NO.

CRICK PICTURES CONTRACT~GREEMENT X X X $0.00 770 N, HALSED SUITE 508 CHICAGO, IL 60622

ACCOUNT NO. CROSS MARKETING, LLC Y CONTRACT~GREEMENT X X X $0,00 P. O. BOX 7311 SPANISH FORT, AL 36577

ACCOUNT NO. CRUCIGER L.P. LANDLORD $37,567.50 C/O DAVE MACPHERSON MACPHERSON & CO" INC. 772 MAIN STREET DANVILLE, VA 24541

ACCOUNT NO. CRUCIGER LP CONTRACVAGREEMENT X X X $0.00 ATTN: JOB LUNING PRAK 501 PENLLYN PIKE PENLLYN, PA 19422

ACCOUNT NO.

CUMBERLAND OFFICE PARK CONTRACT/AGREEMENT X X X $0.00 999 18TH STREET, NORTH TOWER, SUITE 1201 DENVER, CO 80202

Page 25 of 116 Subtotal $69,692.10 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE F - CREDITORS HOLDING UNSECURED NONPRIORITY CLAIMS (Continuation Sheet)

n :r n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z r "' OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF ~ 15 c OJ -i INCLUDING zip CODE, -i CLAIM SUBJECT TO SETOFF, SO z C m 0 G" 0 0 AND ACCOUNT NUMBER ;J STATE. Zm -i ~m (See instructions above.) 0

ACCOUNT NO. CUMBERLAND OFFICE PARK, LLC - C/O AMERIMAR CONTRACT/AGREEMENT X X X $0.00 REALTY 999 18TH STREET, NORTH TOWER, SUITE 1201 DENVER, CO 80202

ACCOUNT NO, CYBER SOURCE CORPORATION CONTRACT/AGREEMENT X X X $0.00 1295 CHARLESTON RD MOUNTAIN VIEW, CA 94043-1307

ACCOUNT NO. CYCLE FORCE GROUP LLC TRADE $7,165.26 2105 SE 5TH STREET AMES, IA 50010

ACCOUNT NO. CYCLONE COMMERCE CONTRACT~GREEMENT X X X $0,00 8388 EAST HARTFORD DRIVE SUITE 100 SCOTTSDALE, ¡; 85255

ACCOUNT NO. DESHAW LAMINAR PORTFOLIOS Y CONTRACT/AGREEMENT X X X $0.00 120 WEST 45TH STREET 39TH FLOOR NEW YORK, NY 10036

ACCOUNT NO. D.E, SHAW & CO" L.P. UNPAID BOARD FEES $7,000.00 ATTN: TODD GOETZ 1166 AVENUE OF THE AMERICAS FIFTH FLOOR NEW YORK, NY 10036

ACCOUNT NO. D.E. SHAW ACQUISITION HOLDINGS 3, LLC TRADE $7.74 ATTN: TODD GOETZ 1166 AVENUE OF THE AMERICAS FIFTH FLOOR NEW YORK, NY 10036

ACCOUNT NO. D.E, SHAW AQ-SP SERIES 2-01, L.L.C CONTRACT/AGREEMENT X X X $0.00 1166 AVENUE OF THE AMERICAS FIFTH FLOOR NEW YORK, NY 10036-2737

Page 26 of 116 Subtotal $14,173.00 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :r n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z üi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -l i5 c OF CLAIM INCLUDING ZIP CODE, co CLAIM SUBJECT TO SETOFF, SO Z -l C\ £ m AND ACCOUNT NUMBER d;¡ STATE. m 0 0 ~ ~m (Scc imtructiona abovc.) 0

ACCOUNT NO.

D.E. SHAW LAMINAR SECUTIES PORTFOLIOS, LLC CONTRACT/AGREEMENT X X x $0.00 120 WEST 45TH STREET, 39TH FLOOR NEW YORK, NY 10036

ACCOUNT NO. DALLAS MARKET CENTER OPERATING L.P MT CONTRACT/AGREEMENT X X x $0.00 2100 STEM MONS FWY., MS 180 DALLAS, TX 75207

ACCOUNT NO. DANVILLE REGISTER & BEE TRADE $225.41 PO BOX 25908 RICHMOND, VA 23260-5908

ACCOUNT NO. DARON WORLDWIDE TRADING INC TRADE $22,861.04 24 STEWART PLACE, UNIT 4 FAIRFIELD, NJ 07004

ACCOUNT NO. 40010022

DAVENPORT ENERGY CONTRACT/AGREEMENT X X X $0.00 ATTN: JEFF BOWERS PO BOX 879 CHATHAM, VA 24531

ACCOUNT NO.

DAVENPORT ENERGY, INC TRADE $4,026.52 PO BOX 879 CHATHAM, VA 24531

ACCOUNT NO.

DAZY,INC TRADE UNKNOWN PO BOX 3396 DUBLIN, OH 43016

ACCOUNT NO.

DO TRADERS, INC. CONTRACT/AGREEMENT X X X $0.00 7500 W, 160TH STREET STILWELL, KS 66085

Page 27 of 116 Subtotal $27,112.97 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08.13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet)

n :r n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF :: 0 c OF CLAIM INCLUDING zip CODE, CLAIM SUBJECT TO SETOFF, SO z C m-l ~ G\ 0 AND ACCOUNT NUMBER :i STATE. zm 0 -l 2:m (See instructions above.) 0

ACCOUNT NO. DD TRADERS, INC. CONTRACVAGREEMENT X X X $0.00 7500 W. 160TH STREET STILWELL, KS 66085

ACCOUNT NO. DD TRADERS, INC. CONTRACT/AGREEMENT X X X $0.00 7500 W. 160TH STREET STILWELL, KS 66085

ACCOUNT NO. DD TRADERS, INC. CONTRACT/AGREEMENT X X X $0.00 7500 W. 160TH STREET STILWELL, KS 66085

ACCOUNT NO. DD TRADERS, INC. CONTRACT/AGREEMENT X X X $0,00 7500 W. 160TH STREET STILWELL, KS 66085

ACCOUNT NO. DEMDACO TRADE $3,347,71 ATTN: DALENE LAWSON 5000 W 134TH ST LEAWOOD, KS 66209

ACCOUNT NO. DENNCO, INC. JAMES DENNISON LITIGATION X X X UNKNOWN 21 NORTHWESTERN DRIVE SALEM, NH 03079

ACCOUNT NO. DENVER PLACE ASSOCIATES LIMITED PARTNERSHIP CONTRACT/AGREEMENT X X X $0.00 !I!1!11HIH ~i.N()~IH I()WER,~lJnE1201 DENVER, CO 80202

ACCOUNT NO, DEPARTMENT OF THE INTERIOR U.S. FISH AND CONTRACT/AGREEMENT X X X $0.00 WILDLIFE SERVICE P.O. BOX 492098 DENVER, CO 80249

Page 28 of 116 Subtotal $3,347.71 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND a DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF :: i5 c OF CLAIM INCLUDING ZIP CODE, OJ CLAIM SUBJECT TO SETOFF, SO z !: m-i b Gì 0 0 AND ACCOUNT NUMBER ;x STATE. Zm -i m:: (See instructions above.) 0

ACCOUNT NO. DEPT OF LABOR & INDUSTRY - STATE OF VA LITIGATION X X X UNKNOWN POWERS-TAYLOR BUILDING 13 SOUTH THIRTEENTH STREET RICHMOND, VA 23219 EUGENE FRIEDMAN

ACCOUNT NO. DHL EXPRESS LITIGATION X X X UNKNOWN WEINSTOCK & O'MALLEY, STEVE O'MALLEY P.O. BOX 311, SECOND FLOOR 105 WHITE OAK LANE OLD BRIDGE NJ, 08857

ACCOUNT NO. DHL EXPRESS (USA) INC. TRADE $92,412.73 PO BOX 4723 HOUSTON, TX 77210-4723

ACCOUNT NO. DHL GLOBALMAIL TRADE $62,389,02 12868 COLLECTION CTR DR CHICAGO, IL 60693-0128

ACCOUNT NO. DIAMOND COMIC DISTRIBUTORS, IN TRADE $2,458.64 1966 GREENSPRING DRIVE SUITE 300 TIMONIUM, MD 21093

ACCOUNT NO. DIANA DID-IT DESIGNS INC, DBA PRINCESS PARADISE TRADE $10,148.20 737 HINSDALE DRIVE FORT COLLINS, CO 80526

ACCOUNT NO. DIANE ENGEN LITIGATION X X X UNKNOWN 231 PRAIRIE DRIVE WAUKON, IA 52172

ACCOUNT NO. DIGGIN TRADE $14,880.00 5746 HOLLIS ST EMERYVILLE, CA 94608

Page 29 of 116 Subtotal $182,288.59 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

CREDITOR'S NAME AND n :i n c 0 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT MAILING ADDRESS, 0m ~ CONSIDERATION FOR CLAIM. IF z , -- OF CLAIM OJ n :: a c INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO z ~ m-l b G) AND ACCOUNT NUMBER :; STATE. mz 0 0 -l :im (See instructions above,) 0

ACCOUNT NO.

DIGITAL POWER & LIGHT TRADE $33,334.00 470 PARK AVENUE SOUTH NEW YORK, NY 10016

ACCOUNT NO.

DIRECT DISTRIBUTION SERVICES TRADE $10,730.21 PO BOX 2605 HUNTINGTON PARK, CA 90255

ACCOUNT NO.

DISCOVERY BAY GAMES TRADE $180.00 C/O SCHMIDTKE & ASSOC" PLLC 4039 21ST AVE W STE 100 SEATTLE, WA 98199

ACCOUNT NO.

DISTRIBUTOYS.COM, INC. TRADE $2,106.68 650 SOUTH WHEELING ROAD WHEELING, IL 60090

ACCOUNT NO.

DMI SPORTS INC./ GARAGE DOOR SPORTS TRADE $5,689.00 375 COMMERCE DRIVE FT. WASHINGTON, PA 19034

ACCOUNT NO.

DODSON PEST CONTOL TRADE $535,00 PO BOX 17242 BALTIMORE, MD 21297

ACCOUNT NO. 692609

DODSON PEST CONTROL CONTRACT/AGREEMENT X X X $0.00 ATTN: DANNY HANKINS 602 PINEY FOREST ROAD DANVILLE, VA 24540

ACCOUNT NO. 692608

DODSON PEST CONTROL CONTRACT~GREEMENT X X X $0.00 ATTN: DANNY HANKINS 602 PINEY FOREST ROAD DANVILLE, VA 24540

Page 30 of 116 Subtotal $52,574.89 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z v; AMOUNT MAILING ADDRESS, 0m ~ CONSIDERATION FOR CLAIM. IF z , " OF CLAIM co n -j is c INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z c -jm AND ACCOUNT NUMBER d Gì 0 0 :x STATE. Zm -j ::m (See instructions above.) 0

ACCOUNT NO. 519813588

DOMINION POWER CONTRACT/AGREEMENT X X X $0.00 ATTN: W.S. JORDAN PO BOX 26543 RICHMOND, VA 23290-0001

ACCOUNT NO. 9510506919

DOMINION POWER CONTRACT/AGREEMENT X X X $0.00 ATTN: W.S. JORDAN PO BOX 26543 RICHMOND, VA 23290-0001

ACCOUNT NO.

DOMINION VIRGINIA POWER TRADE $68,780.90 PO BOX 26543 RICHMOND, VA 23290-0001

ACCOUNT NO.

DOREL JUVENILE GROUP INC. TRADE $19,979.00 2154 PAYSPHERE CIRCLE CHICAGO, IL 60674

ACCOUNT NO. DOUBLECLICK TECHSOLUTIONS TRADE $9,000,00 PO BOX 7247-7366 PHILADELPHIA, PA 19170-7366

ACCOUNT NO,

DREAMER DESIGN TRADE UNKNOWN PO BOX 369 SELAH, WA 98942

ACCOUNT NO.

DRUGSTORE.COM CONTRACT/AGREEMENT X X X $0.00 411108TH AVE. NE, SUITE 1400 BELLEVUE, WA 98004

ACCOUNT NO,

DRYBRANCH INC TRADE UNKNOWN 56 VANDERBILT MOTOR PARKWAY COMMACK, NY 11725

Page 31 of 116 Subtotal $97,759.90 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :r DATE CLAIM WAS INCURRED, AND n c 0 AMOUNT CREDITOR'S NAME AND a ~ az z Vi-i MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l .ë, c OF CLAIM INCLUDING ZIP CODE, OJ CLAIM SUBJECT TO SETOFF, SO Z C -lm ël G" Ô 0 AND ACCOUNT NUMBER ;; STATE. Zm -l m~ (See instructions above.) 0

ACCOUNT NO. DUNECRAFT INC TRADE $9,301.50 PO BOX 808 CHAGRIN FALLS, OH 44022

ACCOUNT NO. DUTAILIER GROUP, INC TRADE $2,281.00 PO BOX 545 BASSETT, VA 24055

ACCOUNT NO. EAST BOWLES, LLC CONTRACTIAGREEMENT X X X $0.00 P.O. BOX 4706 MARTINSVILLE, VA 24115

ACCOUNT NO. EAST COAST STORAGE EQUIPMENT COMPANY CONTRACTIAGREEMENT X X X $0.00 INCORPORATED 581 MANTALOKING ROAD BRICK, NJ 08723

ACCOUNT NO. EASTCOLIGHT (HONG KONG), L TO TRADE $46,395.16 1108-1110 PENINSULA CENTRE 67 MODY ROAD, TSIM SHA TSUI EAST KOWLOON HONG KONG

ACCOUNT NO. EASY LINK SERVICES INTERNATIONAL CORPORATION CONTRACT/AGREEMENT X X X $0.00 6025 THE CORNERS PARKWAY SUITE 100 NORCROSS, GA 30092

ACCOUNT NO. EASY WALKER, INC TRADE $410.95 7404 W, DETROIT ST SUITE 100 CHANDLER, AZ 85226

ACCOUNT NO. EASYLINK SERVICES INTERNATIONAL CORP TRADE $24,898.55 LOCKBOX 510473 PHILADELPHIA, PA 19175-0473

Page 32 of 116 Subtotal $83,287.16 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n n c 0 AMOUNT CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi ~ z r -i OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l i5 c CLAIM SUBJECT TO SETOFF, SO Z C m-l INCLUDING ZIP CODE, ~ G" m Ô 0 AND ACCOUNT NUMBER :x0 STATE. ~ ~m (See instructions above.) 0

ACCOUNT NO. X X X $0.00 EBATES CONTRACT/AGREEMENT 185 BERRY STREET, STE. 4700 SAN FRANCISCO, CA 94107-1739

ACCOUNT NO, $204,67 ECONOCOPY PRINTERS TRADE 1082 HAVANA ST AURORA, CO 80010

ACCOUNT NO. X X X $0.00 ECREEK CONTRACT/AGREEMENT 710 SOUTH ASH STREET, SUITE 100 GLENDALE, CO 80246

ACCOUNT NO. X X X $0.00 ECREEK CONTRACT/AGREEMENT 710 SOUTH ASH STREET, SUITE 100 GLENDALE, CO 80246

ACCOUNT NO. $5,338.30 ECREEK SOLUTIONS GROUP TRADE 710 S. ASH STREET SUITE 100 GLENDALE, CO 80246

ACCOUNT NO. $40,003.23 EDUCATIONAL INSIGHTS TRADE 35359 EAGLE WAY CHICAGO, IL 60678-1353

ACCOUNT NO. X X X $0.00 EHOBBIES CONTRACT/AGREEMENT 18300 VALLEY VIEW BLVD. LA MIRADA, CA 90638

ACCOUNT NO. $12,280.14 ELENCO ELECTRONICS TRADE 150 CARPENTER AVENUE WHEELING, IL 60090

$57,826.34 I Page 33 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -l .ë c OF CLAIM INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z S; m-l ~ Cl 0 0 AND ACCOUNT NUMBER :i STATE. Zm -l m:i (See instructions above.) 0

ACCOUNT NO. ELMER'S PRODUCTS DBA GIDDY UP/COLOR LOCO TRADE $9,264.00 PO BOX 8500-53882 PHILADELPHIA, PA 19178-3882

ACCOUNT NO, EMBASSY SUITES DENVER DOWNTOWN CONTRACTIAGREEMENT X X X $0.00 1881 CURTIS STREET DENVER, CO 80202

ACCOUNT NO. EMCO INC TRADE $1,131.02 PO BOX 601922 CHARLOTTE, NC 28260-1922

ACCOUNT NO. EMPLOYMENT FIRM CONTRACT/AGREEMENT X X X $0.00 PO BOX 1029 PARKER, CO 80134-1029

ACCOUNT NO. ENDECA TECHNOLOGIES INC. CONTRACTIAGREEMENT X X X $0.00 55 CAMBRIDGE PARKWAY CAMBRIDGE, MA 02142

ACCOUNT NO. ENDLESS GAMES TRADE $3,954,00 131 NORTH BROADWAY, SECOND FLOOR SOUTH AMBOY, NJ 8879

ACCOUNT NO. ENERGIZER BATTERY CO TRADE UNKNOWN 23145 NETWORK PLACE CHICAGO, IL 60673-1231

ACCOUNT NO. ENTERTAINMENT SOFTWARE CONTRACT/AGREEMENT X X X $0.00 317 MADISON AVE. 22ND FLOOR NEW YORK, NY 10017

Page 34 of 116 Subtotal $14,349.02 I (Total of this page) 86F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :: n c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi ~ r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF ~ 15 c CLAIM SUBJECT TO SETOFF, SO Z c -im INCLUDING ZIP CODE, ~ Gì 0 STATE. m 0 0 AND ACCOUNT NUMBER :: Z-i ~ 0m (See instructions above.)

ACCOUNT NO. $3,196.00 EPIC INTERNATIONAL ENTERPRISES TRADE 4245 INDUSTRIAL WAY BENICIA, CA 94510

ACCOUNT NO. X X X $0.00 EPICOR SOFTWARE CORPORATION CONTRACT/AGREEMENT ATTN: MILLY RAMIREZ 2020 WINSTON PARK DR # 201 OAKVILLE, ON, CANADA 16H6X7

ACCOUNT NO. X X X $0.00 EPICOR SOFTWARE CORPORATION CONTRACT/AGREEMENT 195 TECHNOLOGY DRIVE IRVINE, CA 92618

ACCOUNT NO. 1783 $110,188,39 EPSILON DATA MANAGEMENT TRADE L-3116 COLUMBUS, OH 43260

ACCOUNT NO. X X X $0.00 EPSILON DATA MANAGEMENT LLC (DBA) ABACUS CONTRACT/AGREEMENT 2550 CRESCENT DR. LAFAYETTE, CO 80026

ACCOUNT NO. X X X $0.00 EQUIFAX CONTRACT/AGREEMENT 301B INDUSTRIAL BLVD. CONWAY, AZ 72032

ACCOUNT NO. $889.00 ERI ECONOMIC RESEARCH INSTITUTE TRADE 8575 164TH AVENUE NE, SUITE 100 REDMOND, WA 98052

ACCOUNT NO, X X X UNKNOWN ERIK CHARLES WOMACK LITIGATION 1424 VALLEY DR, NORCO, CA 92860

Subtotal $114,273.39 I Page 35 of 116 (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet)

n :r n c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT a ~ z i- -0 MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF :: is c OF CLAIM INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO z S; m-l ~ G\ 0 0 AND ACCOUNT NUMBER ;¡ STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO, ERNST & YOUNG LLP TRADE $180,000.00 DEPT 6793 LOS ANGELES, CA 90084-6793

ACCOUNT NO. ERNST AND YOUNG LLP CONTRACT/AGREEMENT X X X $0,00 5 TIMES SQUARE NEW YORK, NY, 10036-6530

ACCOUNT NO, ESCALADE SPORTS TRADE UNKNOWN PO BOX 663637 INDIANAPOLIS, IN 46266

ACCOUNT NO. ESTES-COX CORPORATION TRADE UNKNOWN PO BOX 227 PENROSE, CO 81240

ACCOUNT NO. ETNA PRODUCTS COMPANY, INC TRADE $35,99.60 53 WEST 23RD STREET NEW YORK, NY 10010

ACCOUNT NO. ETOYS DIRECT INC. CONTRACT/AGREEMENT X X X $0.00 1099 18TH STREET, SUITE 1800 DENVER, CO 80202

ACCOUNT NO. EVENFLO COMPANY INC. TRADE $4,454.22 PO BOX 73658 CLEVELAND, OH 44193

ACCOUNT NO. EVER SPARKLE INDUSTRIAL CO., L TO TRADE $19,789.20 SOUTH SEAS CENTRE ROOM 504, 5/F., TOWER 1 TSIMSHATSUI EAST, TST KOWLOON

Page 36 of 116 Subtotal $239,743.02 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 Vi AMOUNT 0 z -0 0 ~ IF z r OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. :: 15 -lc INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO z C m 0 G\ 0 0 AND ACCOUNT NUMBER :i STATE. Zm -l 2:m (See instructions above.) 0

ACCOUNT NO. EVERLAST WORLDWIDE INC TRADE $2,457.00 DEPT CH 14179 PALATINE, IL 60055.4179

ACCOUNT NO. EXCALIBUR ELECTRONICS TRADE $18,192.00 13755 S.W. 119TH AVENUE MIAMI, FL 33186

ACCOUNT NO. EXEC-U-CARE TRADE $2,000.00 PO BOX 533204 ATLANTA, GA 30353-3204

ACCOUNT NO. EXEMPLUM CONTRACT~GREEMENT X X X $0.00 1750 KRAFT DRIVE STE 2600 BLACKSBURG, VA 24060

ACCOUNT NO. EXPEDITORS CONTRACT/AGREEMENT X X X $0.00 ATTN: EVP CFO 1015 3RD AVE 12TH FLOOR SEATTLE, WA 98104

ACCOUNT NO. FABER. CASTELL TRADE $31,693,24 PO BOX 634500 CINCINNATI, OH 45263-4500

ACCOUNT NO. FAMILY TIME FUN TRADE $684.00 8 PASTURE WAY FRANKLIN, MA 2038

ACCOUNT NO. FARMER BROS. CO CONTRACT/AGREEMENT X X X $0,00 20333 S. NORMANDIE AVE. TORRANCE, CA 90502

Page 37 of 116 Subtotal $55,026.24 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z i- -0 MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -i i5 c OF CLAIM INCLUDING zip CODE, OJ CLAIM SUBJECT TO SETOFF, SO Z c -im G' 0 AND ACCOUNT NUMBER a:; STATE. m 0 ~ m~ (St: iii:;lrui;lioiis above.) 0

ACCOUNT NO. FASANO AND ASSOCIATES Y CONTRACT/AGREEMENT X X X $0.00 14101 VALLEYHEART DRIVE SUITE 200 SHERMAN OAKS, CA 91423

ACCOUNT NO. FASANO AND ASSOCIATES TRADE $9,355.85 14101 VALLEYHEART DRIVE SUITE 200 SHERMAN OAKS, CA 91423

ACCOUNT NO. 2495126

FEDERAL EXPRESS CONTRACT/AGREEMENT X X X $0.00 ATTN: JEFF WAKELEE 4901 S, ZUNI ST. LITTLETON, CO 80120

ACCOUNT NO. FEDERAL TRADE COMMISSION LITIGATION X X X UNKNOWN 600 PENNSYLVANIA AVE., NW, WASHINGTON DC. 20580

ACCOUNT NO. FEDEX TRADE $63,527.45 PO BO 660481 DALLAS, TX 75266-0481

ACCOUNT NO. FEDEX KINKO'S TRADE UNKNOWN CUSTOMER ADMINISTRATIVE SERVICES PO BOX 672085 DALLAS, TX 75267-2085

ACCOUNT NO. FEDEX SMART POST, INC CONTRACVAGREEMENT X X x $0,00 PO BOX 672085 DALLAS, TX 75267-2085

ACCOUNT NO. FEENIX CONTRACT/AGREEMENT X X X $0.00 101 N. EUCLID AVENUE BRADLEY, IL 60195

Page 38 of 116 Subtotal $72,883.30 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08.13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z r "" MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -l r5 c OF CLAIM INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z C -lm 0 C\ 0 0 AND ACCOUNT NUMBER ~ STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO. FEENIX, LLC TRADE $13,400.48 ATTN: DAWN OSWALD 2600 S. 25TH AVE. SUITE W BROADVIEW, IL 60155

ACCOUNT NO. FlllPOINT CONTRACT/AGREEMENT X X X $0.00 2392 ROUTE 9 MECHANICVillE, NY 12118

ACCOUNT NO. FIRE-X CORPORATION TRADE $930.00 PO BOX 9757 RICHMOND, VA 23228

ACCOUNT NO.

FIRST ACT, INC lITGATION X X X UNKNOWN 745 BOYLSTON STREET BOSTON, MA02116

ACCOUNT NO.

FIRST ACT, INC TRADE $75,309.46 P,O. BOX 847371 BOSTON, MA 02284

ACCOUNT NO. FIRST PIEDMONT TRADE $6,20.44 108 S MAIN STREET PO DRAWER 1069 CHATHAM, VA 24531

ACCOUNT NO. 1676601 FIRST PIEDMONT CORP, CONTRACT/AGREEMENT X X X $0.00 ATTN: STEVE WATSON 108 SOUTH MAIN STREET CHATHAM, VA 24531

ACCOUNT NO. 1676602 FIRST PIEDMONT CORP. CONTRACTIAGREEMENT X X X $0,00 ATTN: STEVE WATSON 108 SOUTH MAIN STREET CHATHAM, VA 24531

Page 39 of 116 Subtotal $96,060.38 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF ~ 6 c OF CLAIM INCLUDING ZIP CODE, OJ CLAIM SUBJECT TO SETOFF, SO Z C -l -l G' m AND ACCOUNT NUMBER :i0 STATE. m 0 0 ~ ~m (See instructions above.) 0

ACCOUNT NO. 1676603

FIRST PIEDMONT CORP. CONTRACT~GREEMENT X X X $0,00 ATTN: STEVE WATSON 108 SOUTH MAIN STREET CHATHAM, VA 24531

ACCOUNT NO. 1676607

FIRST PIEDMONT CORP. CONTRACT/AGREEMENT X X X $0.00 ATTN: STEVE WATSON 108 SOUTH MAIN STREET CHATHAM, VA 24531

ACCOUNT NO. FISHER PRICE BRANDS TRADE UNKNOWN 200 FIFTH AVENUE, ROOM 1220 2ND FLOOR NEW YORK, NY 10010

ACCOUNT NO.

FISHER-PRICE, INC TRADE $56,136.79 REFERENCE # 186270-2089 PO BOX 198049 AL T ANT A, GA 30384-8049

ACCOUNT NO. FKI LOGISTEXAUTOMATION INC. TRADE $8,927.30 1524 LEBANON ROAD DANVILLE, KY 40422

ACCOUNT NO,

FLEURVILLE, INC TRADE $1,419.00 637 L1NDARO STREET 201 SAN RAFAEL, CA 94901

ACCOUNT NO. FLORIDA POWER & LIGHT COMPANY TRADE $49.54 GENERAL MAIL FACILITY MIAMI, FL 33188-00001

ACCOUNT NO. FOR BABIES TO TEENS, INC. CONTRACT/AGREEMENT X X X $0.00 ATTN: KENNETH AND RICHARD GOORE 2700 MARCONI AVENUE SACRAMENTO, CA 95821

Page 40 of 116 Subtotal $66,532.63 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

í) :i í) c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z v; AMOUNT ~ z -0 MAILING ADDRESS, 0m í) CONSIDERATION FOR CLAIM. IF r OF CLAIM co :: a c INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO z ~ -lm Ö Gì AND ACCOUNT NUMBER ;; STATE. zm 0 0 -l ~m (See instructions above.) 0

ACCOUNT NO. FRANCOTYP-POSTALlA, INC. CONTRACTIAGREEMENT X X x $0.00 PO BOX 4272 CAROL STREAM, IL 60197

ACCOUNT NO. FRANCOTYP-POSTALIA, INC. TRADE $8,35 PO BOX 4272 CAROL STREAM, IL 60197-4272

ACCOUNT NO. FUJIAN MINHOU RONGXIN HANDICRAFT CO., L TO TRADE $6,790.00 WOODEN HANDICRAFT 167 SHIFUTOU STREET HONGWEI, MINHOU COUNTY JUZHOU, FUJIAN

ACCOUNT NO. FUN RUGS TRADE $544.00 6200 AVALON BLVD LOS ANGELES, CA 90003

ACCOUNT NO. FUNRISE TOY CORP. TRADE UNKNOWN FILE #56460 LOS ANGELES, CA 90074-6460

ACCOUNT NO. GAMER GRAFFIX WORLDWIDE, LLC TRADE $6,672.00 7 STARLINE WAY CRANSTON, RI2921

ACCOUNT NO, GARY LINDSEY CONTRACTIAGREEMENT X X X $0.00 11618 FAST GAl FY nR CENTENNIAL, CO 80016

ACCOUNT NO. GARZON, SANDRA TRADE $100.79 136 WELLINGTON PLACE DANVILLE, VA 24541

Page 41 of 116 Subtotal $14,115.141 (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT ~ z r -u OF CLAIM MAILING ADDRESS, m0 n CONSIDERATION FOR CLAIM. IF :: 6 c CLAIM SUBJECT TO SETOFF, SO z C -lm INCLUDING ZIP CODE, ~ Cl is 0 AND ACCOUNT NUMBER :i STATE. zm -l ~m (See instructions above.) 0

ACCOUNT NO. GE CAPITAL TRADE $438.34 PO BOX 7247-7878 PHILADELPHIA, PA 191707878

ACCOUNT NO. GEAR GROUP TRADE $268.90 1500 W HAMPDEN AVE, SUITE 5G SHERIDAN, CO 80110

ACCOUNT NO. GEOMAG USA TRADE $6,855.70 1115 BROADWAY SUITE 311 NEW YORK, NY 10010

ACCOUNT NO. GEORGE & COMPANY LLC TRADE $816.00 PO BOX 111898 NAPLES, FL 34108

ACCOUNT NO. GEORGIANNE BROWN CONTRACT/AGREEMENT X X X $0.00 1380 NW 105TH AVENUE PLANTATION, FL 33322

ACCOUNT NO. GEOTRUST CONTRACT/AGREEMENT X X X $0.00 40 WASHINGTON STREET, SUITE 20 WELLESLEY HILLS, MA 02481

ACCOUNT NO. GEVITY HRV, L.P., CONTRACT/AGREEMENT X X X $0.00 9000 TOWN CENTER PARKWAY BRADENTON, FL 34202

ACCOUNT NO. GIFT ACQUISITION, LLC. CONTRACT~GREEMENT X X X $0.00 900 CUMMINGS CENTER, SUITE 307T BEVERLY, MA 01915

$8,378.94 I Page 42 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 Vi AMOUNT 0 ~ rz -i MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF ~ is c OF CLAIM INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z C -tm AND ACCOUNT NUMBER a:: STATE. G\m 0 0 ~ m~ (See instructions above.) 0

ACCOUNT NO. GIFT CERTIFICATE CENTER, INC CONTRACTIAGREEMENT X X X $0.00 (D.BA HALLMARK INSIGHTS) 121 SOUTH EIGHTH STREET, SUITE 700 MINNEAPOLIS, MN 55402

ACCOUNT NO. GIFT MARK TRADE $2,560,50 1280 INDUSTRIAL BOULEVARD SOUTHAMPTON, PA 18966

ACCOUNT NO. GIFTS.COM TRADE $7,177.69 8833 W SUNSET BLVD ATTN: ACCOUNTS RECEIVABLE WEST HOLLYWOOD, CA 90069

ACCOUNT NO. GIFTVENTURE STUDIOS, INC TRADE $653.07 ATTN: ACCOUNTS PAYABLE 7 VIA VITTORIO PL HENDERSON, NV 89011

ACCOUNT NO. GLOBAL TECHNOLOGY RESOURCE, INC CONTRACTIAG REEMENT X X X $0.00 2941 WEST 19TH STREET DENVER, CO 80204

ACCOUNT NO. GLOBAL TECHNOLOGY RESOURCE, INC. CONTRACT/AGREEMENT X X X $0.00 2941 WEST 19TH STREET DENVER, CO 80204

ACCOUNT NO.

GLOBAL TECHNOLOGY RESOURCE, INC. CONTRACT/AGREEMENT X X X $0.00 2941 WEST 19TH STREET DENVER, CO 80204

ACCOUNT NO. GLOBAL TECHNOLOGY RESOURCES, INC. TRADE $1,530.00 LOCKBOX 17127 DENVER, CO 80217

Page 43 of 116 Subtotal $11,921.26 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :r n c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z ¡: ~ z r -i OF CLAIM MAILING ADDRESS, 0m CONSIDERATION FOR CLAIM. IF :: c OJ n 6 -i INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO z C m b mGì 0 0 AND ACCOUNT NUMBER ;; STATE. Z -i ~m (See instructions above.) 0

ACCOUNT NO. $23,640.00 GLOBAL TOP INTERNATIONAL LIMITED TRADE 13/F, TAMSON PLAZ 161 WAI YIP STREET KWUN TONG, KOWLOON HONG KONG

ACCOUNT NO, $267,446.57 GOOGLE INC. TRADE ATTN: MIL TON PRIMAS 1501 SALADO DR MOUNTAIN VIEW, CA 94043

ACCOUNT NO. GOOGLE PAYMENT CORP CONTRACT/AGREEMENT X X X $0.00 1600 AMPHITHEATRE PARKWAY MOUNTAIN VIEW, CA 94043

ACCOUNT NO. $540,00 GRACEL YN, INC TRADE 23910 N 19TH AVE SUITE 66 PHOENIX, AZ 85085

ACCOUNT NO. GRACO CHILDREN'S PRODUCTS, INC TRADE $11,074,90 75 REMITTANCE DRIVE SUITE #1167 CHICAGO, IL 60675-1167

ACCOUNT NO. $1,234.17 GRAINGER, INC. TRADE DEPT 86405147 PALATINE, IL 60038-0001

ACCOUNT NO, $3,024.00 GRAND TOURING BABY, INC TRADE 4181 SLADEVIEW CRES. UNIT 23 MISSISSAUGA, ONTARIO L5L5R2

ACCOUNT NO. $2,373.23 GREEN TO GROW TRADE 4777 EAGLE ROCK BLVD LOS ANGELES, CA 90041

$309,332.87 I Page 44 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

CREDITOR'S NAME AND n :c DATE CLAIM WAS INCURRED, AND n c 0 a a z Vi AMOUNT MAILING ADDRESS, 0 ~ z -i m n CONSIDERATION FOR CLAIM. IF :: i5, c OF CLAIM INCLUDING zip CODE, CLAIM SUBJECT TO SETOFF, SO z C -lm ~ G\ AND ACCOUNT NUMBER :: STATE. zm 0 0 -l m~ (See instructions above.) 0

ACCOUNT NO.

GRIDDL Y GAMES, INC TRADE $2,208.00 #633 - 5960 NO.6 ROAD RICHMOND, BC V6V 1Z1 CANADA

ACCOUNT NO.

GROUP SALES, INC TRADE $20,525.50 821 MELBOURNE ST CINCINNATI, OH 45229

ACCOUNT NO.

GUANGZHOU YAOSUI CLOTHING FACTORY TRADE $70,879.32 2 FLOOR, NO.5 EAST STREET KECUN, GUANGZHOU CHINA

ACCOUNT NO.

GUIDECRAFT INC TRADE $6,975.75 66 GRAND AVENUE, SUITE 207 ENGLEWOOD, NJ 7631

ACCOUNT NO.

HAlER AMERICA TRADING LLC TRADE UNKNOWN 1356 BROADWAY NEW YORK, NY 10018

ACCOUNT NO.

HALE AND DOOR LLP Y CONTRACTIAGREEMENT X X X $0.00 60 STATE ST. BOSTON, MA 02109

ACCOUNT NO.

HALECO (HAYNSWORTH'S INC. LEASING COMPANY) TRADE $315,00 840 MEMORIAL DRIVE DANVILLE, VA 24541

ACCOUNT NO. Machine #1926

HALECO (HAYNSWORTH'S INC.) CONTRACT/AGREEMENT X X X $0,00 ATTN: BOB FELDMAN 840 MEMORIAL DRIVE DANVILLE, VA 24541

Page 45 of 116 Subtotal $100,903.57 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :r n c 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT CREDITOR'S NAME AND 0 ~ z r- -0 MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l 0 C OF CLAIM CLAIM SUBJECT TO SETOFF, SO Z C m-l INCLUDING ZIP CODE, ~0 Cl 0 0 AND ACCOUNT NUMBER :i STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO. HALO INNOVATIONS TRADE $1,210.95 111 CHESHIRE LANE SUITE 700 MINNETONKA, MN 55305

ACCOUNT NO. HANDICRAFT COMPANY TRADE $612.62 4433 FYLER AVE ST LOUIS, MO 63116-1803

ACCOUNT NO. UNKNOWN HANDY GIRL PRODUCTIONS, INC. C/O SANDRA LITIGATION X X X MAGSMAN 11509 NOTCH CLIFF ROAD GLEN ARM, MD 21057

ACCOUNT NO. UNKNOWN HAPPY KID TOY GROUP L TO. TRADE RM 410-411, 4/F. HOUSTON CENTRE 63 MODY ROAD KOWLOON

ACCOUNT NO. HASBRO TOY GROUP TRADE $126,206.10 P.O. BOX 200 ATTN: FLO ST. DENIS C-928 PAWTUCKET, RI2861

ACCOUNT NO. HATCHER CENTER, INC CONTRACT/AGREEMENT X X X $0.00 7180 US HIGHWAY 29 BLAIRS, VA 24527

ACCOUNT NO. HAUCK (HONG KONG) LIMITED TRADE $11,606.76 19/F" THE TOY HOUSE 100 CANTON ROAD, TSIM SHA TSUIM KOWLOON HONG KONG

ACCOUNT NO.

HAUCK L TO TRADE $9,600.48 FUN FOR KIDS 133 APPLEWOOD CRESENT UNIT 3 VAUGHN, ONTARIO L4K4E4

$149,236.91 I Page 46 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) II :i II c 0 CREDITOR'S NAME AND a DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT 0 ~ z -0 MAILING ADDRESS, m II CONSIDERATION FOR CLAIM. IF -j .ë, c OF CLAIM INCLUDING zip CODE, CLAIM SUBJECT TO SETOFF, SO Z c -jm ~ G' Ô 0 AND ACCOUNT NUMBER ;; STATE. Zm -j m:: (See instructions above.) 0

ACCOUNT NO, HAYWIRE GROUP, INC TRADE $2,160.36 PO BOX 51084 34 FRONT STREET, BUILDING 3 INDIAN ORCHARD, MA 1151

ACCOUNT NO. HELLER FINANCIAL LEASING, INC CONTRACT/AG REEM ENT X X X $0.00 401 MERRIT SEVEN, FIRST FLOOR NORWALK, CT 06851

ACCOUNT NO. HERITAGE SOCIETY, INC TRADE $8,272.00 350 5TH AVE SUITE 5110 NEW YORK, NY 10118

ACCOUNT NO. HERRIN DESIGN GROUP CONTRACT/AGREEMENT X X X $0.00 290 EUCALYPTUS AVE COTATI, CA 94931

ACCOUNT NO. HEWLETT PACKARD COMPANY CONTRACT~GREEMENT X X X $0,00 MELISSA DONOVAN 8000 FOOTHILLS BLVD MIS #5538 ROSEVILLE, CA 95747

ACCOUNT NO. HILB ROGAL & HOBBS OF N.Y. LLC CONTRACT/AG REEM ENT X X X $0.00 100 PARK AVENUE, 14TH FLOOR NEW YORK, NY 10017

ACCOUNT NO. HILL TOP NEW MEDIA INC CONTRACT~GREEMENT X X X $0.00 3960 INCE STREET CULVER CITY, CA 90232

ACCOUNT NO. HILL TOP NEW MEDIA, INC CONTRACT/AGREEMENT X X X $0,00 3960 INCE STREET CULVER CITY, CA 90232

Page 47 of 116 Subtotal $10,432.36 I (Total of this page) 86F (Offcial Form 6F) (12107) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n c 0 n :i DATE CLAIM WAS INCURRED, AND 0 v; AMOUNT CREDITOR'S NAME AND 0 z -0 0 ~ CONSIDERATION FOR CLAIM. IF z-i r OF CLAIM MAILING ADDRESS, m n 15 c-i INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z S; m ~ mG\ 0 0 AND ACCOUNT NUMBER :i STATE. Z -i ~m (See instructions above.) 0

ACCOUNT NO. X X $0.00 HILTON HOTELS CORPORATION CONTRACT/AGREEMENT X 9336 CIVIC CENTER DRIVE BEVERLY HILLS, CA 9021 0

ACCOUNT NO. $3.68 HOOGA LOO, LLC TRADE STRADA STELL CT., SUITE 205 NAPLES, FL 34109

ACCOUNT NO. HOPSON, BRUCE C EMPLOYEE $2.11 738 HUNTINGTON TR CASCADE, VA 24069

ACCOUNT NO. $2,177.41 HOTSLINGS, INC. TRADE 10606 SHADY TRAILL # 103 DALLAS, TX 75220

ACCOUNT NO. HPI HONG KONG LIMITED TRADE $25,192.00 HAROLD URETSKY UNIT 1715-1718, 17/F., CORPORATION SQUARE 8 LAM LOK STREET KOWLOON BAY

ACCOUNT NO. X X HUEN & PARTNERS CONTRACVAGREEMENT X $0.00 8TH FLOOR LI PO CHUN CHAMBERS 189 DES VOEUXHON KONG

ACCOUNT NO. UNKNOWN i. LEHRHOFF & CO, INC TRADE 351 MILL ROAD EDISON, NJ 8837

ACCOUNT NO. X X X $0.00 14 COMMERCE CONTRACT/AGREEMENT 9690 DEERECO ROAD, SUITE 705 TIMONIUM, MD 21093

$27,375.20 I Page 48 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE F - CREDITORS HOLDING UNSECURED NONPRIORITY CLAIMS (Continuation Sheet)

() :r () CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND c 0 AMOUNT 0 ~ 0 zi- Vi MAILING ADDRESS, 0m () CONSIDERATION FOR CLAIM. IF " OF CLAIM OJ ~ Ô c INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z c -lm AND ACCOUNT NUMBER b STATE. G) 0 0 ;J Zm -l m~ (See instructions above.) 0

ACCOUNT NO.

ICOM TRADE $2,209.07 41 METROPOLITAN ROAD TORONTO, ON M1R 2T5 CANADA

ACCOUNT NO.

IFUL.COM LLC CONTRACT/AGREEMENT X X X $0.00 5195 MAIN STREET WILLIAMSVILLE, NY 14221

ACCOUNT NO.

IMMI TRADE $2,520.00 18881 US 31 N WESTFIELD, IN 46074

ACCOUNT NO.

INCAP SOFTWARE CONTRACT/AGREEMENT X X X $0.00 633 E.131STWAY THORNTORN, CO 80241

ACCOUNT NO.

INCAP SOFTWARE CONTRACT/AGREEMENT X X X $0.00 633 E. 131ST WAY THORN TORN, CO 80241

ACCOUNT NO.

INCAP SOFTWARE CONTRACT/AGREEMENT X X X $0.00 633 E.131STWAY THORNTORN, CO 80241

ACCOUNT NO.

INCAP SOFTWARE LLC CONTRACT/AGREEMENT X X X $0.00 8690 WOLFF COURT SUITE 200 WESTMINSTER, CO 80031

ACCOUNT NO,

INDIGO GATE, INC Y CONTRACT/AGREEMENT X X X $0.00 PEGASUS DRIVE COLTS NECK, NJ 07722

Page 49 of 116 Subtotal $4,729.0 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 2§ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -l is c OF CLAIM INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z C m-l AND ACCOUNT NUMBER ~ C\ 6 0 :i STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO.

INDUSTRIAL BATTERY & CHARGER CONTRACT/AGREEMENT X X X $0.00 ATTN: HANK BENSON PO BOX 602104 CHARLOTTE, NC 28260-2104

ACCOUNT NO. INDUSTRIAL BATTERY & CHARGER CONTRACT/AGREEMENT X X X $0,00 ATTN: HANK BENSON PO BOX 602104 CHARLOTTE, NC 28260-2104

ACCOUNT NO. INDUSTRIAL BATTERY & CHARGER, INC. TRADE $2,837.93 PO BOX 602104 CHARLOTTE, NC 28260-2104

ACCOUNT NO. INDUSTRIAL BELTING AND TRANSMISSION, INC. TRADE $1,022.58 PO BOX 32215 LOUISVILLE, KY 40232

ACCOUNT NO. INFANTINO LLC TRADE $4,512.53 2160 PAYSPHERE CIRCLE CHICAGO, IL 60674

ACCOUNT NO. INFLOW INC. CONTRACT/AGREEMENT X X X $0,00 1350 SEVENTEENTH ST., SUITE 300 DENVER, CO 80202

ACCOUNT NO. INFOPRINT SOLUTIONS CO. TRADE $1,383.58 6300 DIAGONAL HIGHWAY BOULDER, CO 80301

ACCOUNT NO. INFOUSA - DONNELLEY MARKETING DIVISION TRADE $5,228.57 A SUBSIDIARY OF INFOUSA PO BOX 3603 OMAHA, NE 68103-0603

Page 50 of 116 Subtotal $14,985,19 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND a i DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -i .ô c OF CLAIM INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z c -im ~ CI 6 0 AND ACCOUNT NUMBER :J STATE. Zm -i ~m (See instructions above.) 0

ACCOUNT NO. INGLESINA USA TRADE $1,160.00 363 ROUTE 46 WEST SUITE 260 FAIRFIELD, NJ 07004

ACCOUNT NO. INTEGRO CONTRACT/AGREEMENT X X X $0.00 1350 SEVENTEENTH STREET SUITE 300 DENVER, CO 80202

ACCOUNT NO. INTERACTIVE TOY CONCEPTS L TO TRADE UNKNOWN 1192 MARTIN GROVE ROAD TORONTO, ON M9W 5M9 CANADA

ACCOUNT NO. INTERNATIONAL PLAYTHINGS LLC TRADE $11,293.66 P.O. BOX 823401 PHILADELPHIA, PA 19182-3401

ACCOUNT NO. IRON MOUNTAIN - OFF SITE DATA PROTECTION CONTRACT/AGREEMENT X X X $0.00 P.O. BOX 915026 DALLAS, TX 75391-5026

ACCOUNT NO. IRON MOUNTAIN - OFF-SITE DATA PROTECTION TRADE $1,566.82 PO BOX 915026 DALLAS, TX 75391-5026

ACCOUNT NO. ITOYS INC TRADE $6,136.36 905 KING STREET WEST SUITE 700 TORONTO, ONTARIO M6K 3G9 CANADA

ACCOUNT NO, J. LLOYD INTERNATIONAL, LLC TRADE $1,188.00 2155 JACOL YN DR SW SUITE 6 CEDAR RAPIDS, IA 52404

Page 51 of 116 Subtotal $21,344.84 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ CONSIDERATION FOR CLAIM. IF z i- -i OF CLAIM MAILING ADDRESS, m n -l 15 c INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z C -l ~ G\ m AND ACCOUNT NUMBER :o0 STATE. m 0 0 -lZ ~ (See Instructions above.) E9

ACCOUNT NO. JACK OF ALL GAMES, INC. CONTRACT/AGREEMENT X X x $0.00 622 BROADWAY, NEW YORK, NY 10012 DALLAS, TX 75284-9789

ACCOUNT NO. JACK OF ALL GAMES, INC. CONTRACT/AGREEMENT X X x $0.00 PO BOX 849789 DALLAS, TX 75284-9789

ACCOUNT NO. JACK OF ALL GAMES, INC. TRADE UNKNOWN PO BOX 849789 DALLAS, TX 75284-9789

ACCOUNT NO. JAKKS PACIFIC, INC TRADE $117,673.72 NW5572 PO BOX 1450 MINNEAPOLIS, MN 55485-5572

ACCOUNT NO. JAMERSON, ELLEN EMPLOYEE $16.38 200 TOY LANE BLAIRS, VA 24527

ACCOUNT NO. JANL YNN CORPORATION TRADE $1,194.00 2070 WESTOVER ROAD CHICOPEE, MA 1022

ACCOUNT NO. JASMAN ASIA, L TO TRADE $60,420.00 RM 1008, EMPIRE CENTRE 68 MODY ROAD TST EAST, KOWLOON HONG KONG

ACCOUNT NO. JATEK INTERNATIONAL, LLC CONTRACT /AG REEMENT X X X $0.00 10 EAST SOUTH TEMPLE, SUITE 900 SALT LAKE CITY, UT 84133

Page 52 of 116 Subtotal $179,304.10 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet)

n n c 0 AMOUNT CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi ~ z i- " OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -1 a c Z C -1m INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO G" ~ m a 0 AND ACCOUNT NUMBER ;; STATE. Z ~ -1 0m (See instructions above.)

ACCOUNT NO. $14,340.28 JAZARES INC TRADE 1351 SAWGRASS CORPORATE PKWY SUITE 101 SUNRISE, FL 33323

ACCOUNT NO. $2,449.32 JAZ PRODUCTS, LLC TRADE 110 ETHEL ROAD WEST UNIT 2 PISCATAWAY, NJ 8854

ACCOUNT NO. X X X $0.00 JEANNE VAN ETTEN CONTRACT/AGREEMENT 6 GARDENER PERRY LANE NANTUCKET, MA 02554

ACCOUNT NO, $19,964.00 JEFFERSON WELLS INTERNATIONAL TRADE 24091 NETWORK PLACE CHICAGO, IL 60673-1240

ACCOUNT NO. X X X $0.00 JELLYFISH, INC. CONTRACT/AGREEMENT 1600 ASPEN COMMONS, SUITE 950 MIDDLETON, Wi 53562

ACCOUNT NO. $5,375.00 JIA MEIINDUSTRIES LIMITED TRADE PLASTIC TOYS UNIT A9, 3/F, BLOCK A, HONG KONG IND. BLDG 489-491 CASTLE PEAN ROAD KOWLOON

ACCOUNT NO. $8,941,78 JIANGSU BEST SAILING IMPORT & EXPORT CO., LTD. TRADE NU. :lllb HEYAN ROAD NANJING CHINA

ACCOUNT NO. $510.00 JJ COLE COLLECTIONS TRADE PO BOX 327 LOGAN, UT 84323

Subtotal $51,580.38 I Page 53 of 116 (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :r n c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi ~ z r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l .a c OJ Z C -l INCLUDING ZIP CODE, -l CLAIM SUBJECT TO SETOFF, SO C' m 0 STATE. m 6 0 AND ACCOUNT NUMBER :: -lZ :: 0m (See instructions above.)

ACCOUNT NO. $2,254.80 JM ORIGINALS, INC TRADE 70 BERME RD ELLENVILLE, NY 12428

ACCOUNT NO. $15,088.16 JMP SECURITES, LLC TRADE 600 MONTGOMERY STREET, SUITE 1100 SAN FRANCISCO, CA 94111

ACCOUNT NO. $604.80 JOHN N, HANSEN CO., INC. TRADE 369 ADRIAN ROAD MILLBRAE, CA 94030

ACCOUNT NO. X X x $0.00 JOSEPH ARRIA CONTRACT/AGREEMENT 19TH FLOYD STREET WINTHROP, MA 02152

ACCOUNT NO. X X X UNKNOWN JOSEPH OTTIS LITIGATION 4605 OAKMONT CIR. COLLEGE STATION, TX 77845

ACCOUNT NO. X X X $0.00 JOSIAH LAMBERT CONTRACT/AGREEMENT 1391 EAST COUNTRY LANE ERDA, UT 84074

ACCOUNT NO. $186.00 JUBA PLUS TRADE 97 SOUNDVIEW DRIVE PORT WASHINGTON, NY 11050

ACCOUNT NO. $4,045.15 JUMPIN BANANA, LLC TRADE 3150 WEST PROSPECT RD SUITE 350 FT LAUDERDALE, FL 33309

Subtotal $22,178.91 I Page 54 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

(ì :i (ì c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z tñ AMOUNT ~ z r -i OF CLAIM MAILING ADDRESS, 0m (ì CONSIDERATION FOR CLAIM. IF :: i5 c OJ z C -i INCLUDING zip CODE, CLAIM SUBJECT TO SETOFF, SO C\ m ë3 0 0 AND ACCOUNT NUMBER :: STATE. zm -i ::m (See instructions above.) 0

ACCOUNT NO, X X X $0.00 KABOOSE CONTRACT/AGREEMENT MARA GARDNER 505 UNIVERSITY AVE, STE 1400 TORONTO, ONT M5G 1X3 CANADA

ACCOUNT NO. X X X $0.00 KABOOSE INC CONTRACT/AGREEMENT MARA GARDNER 505 UNIVERSITY AVE. STE. #1400 TORONTO, ONT. M5G 1X3 CANADA

ACCOUNT NO. $44,100.00 KALEE CHILDREN'S PRODUCTS CO, LTD TRADE C21-22 4/F, HUIHUANG COMMERCIAL BUILDING 81 SOUTH DONGCHENGZHONG ROAD DONGGUAN, GUANGDONG CHINA

ACCOUNT NO. KALENCOM CORPORATION TRADE $1,858.00 740 CLOUET STREET NEW ORLEANS, LA 70117

ACCOUNT NO. X X X UNKNOWN KANSAS INTERNATIONAL LTD. LITIGATION UNIT A 11F FUK CHEONG IND BLDG NO 1 WALNUT ST TAIKOKTSUI KIN HONG KONG

ACCOUNT NO. $3.50 KAS DIRECT LLC DBA HEAL THY HOME PRODUCTS TRADE 4 KUHL AVENUE HICKSVILLE, NY 11801

ACCOUNT NO. KASH 'N GOLD, L TD TRADE $2,580.00 60-A EAST JEFRYN BLVD. DEER PARK, NY 11729

ACCOUNT NO. X X X $0.00 KB CONSOLIDATED, INC. CONTRACT/AGREEMENT 200 TOY LANE BLAIRS, VA 24527

$48,541.50 I Page 55 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

(ì (ì c 0 CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT MAILING ADDRESS, 0 2§ CONSIDERATION FOR CLAIM. IF z-i , " OF CLAIM m (ì Ô -ic INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z c m 0 G' Ô 0 AND ACCOUNT NUMBER :J STATE. Zm -i ::m (See instructions above.) 0

ACCOUNT NO. KB HOLDINGS, LLC CONTRACT/AGREEMENT X X X $0.00 ANDREW BAILEN 100 WEST STREET PITTSFIELD, MA 01201

ACCOUNT NO. KB HOLDINGS, LLC CONTRACT/AGREEMENT X X X $0.00 100 WEST ST, PITTSFIELD, MA 01201

ACCOUNT NO. KB TOYS CONTRACTIAGREEMENT X X X $0.00 100 WEST STREET PITTSFIELD, MA 01201

ACCOUNT NO. KB TOYS INC. CONTRACTIAGREEMENT X X X $0.00 1099 18TH STREET, SUITE 1800 DENVER, CO 80202

ACCOUNT NO. KBKIDS.COM LLC CONTRACTIAGREEMENT X X X $0.00 1820 WILLOW SPRINGS WAY FORT COLLINS, CO 80528

ACCOUNT NO. KEENWAY INDSUTRIES L TO TRADE $68,425.20 11/ F, BLOCK A, TEXACO INSUTRIAL CENTRE 256-264, TEXACO ROAD TSUEN WANT, NT

ACCOUNT NO. KETTLER INTERNATIONAL, INC TRADE $4,318.00 1355 LUNUUN ll~IUGI: ~OAU VIRGINIA BEACH, VA 23456

ACCOUNT NO. KEYNOTE SYSTEMS, INC - LOCKBOX TRADE $9,668.93 DEPT 33407 PO BOX 39000 SAN FRANCISCO, CA 94139-3407

Page 56 of 116 Subtotal $82,412.131 (Total of this page) B6F (Official Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

!ì :i !ì c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z ¡: AMOUNT ~ ,- -0 MAILING ADDRESS, 0m !ì CONSIDERATION FOR CLAIM. IF ~ OF CLAIM OJ .ë c INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z C m-l Ö Gì 0 0 AND ACCOUNT NUMBER ;J STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO, KEYNOTE SYSTEMS, INC. CONTRACVAGREEMENT X X X $0.00 DEPT 33407, PO BOX 39000 SAN FRANCISCO, CA 94139

ACCOUNT NO. KID GALAXY, INC. TRADE $24,085.20 150 DOW STREET TOWER 2, UNIT 425B MANCHESTER, NH 3101

ACCOUNT NO. KIDCO, INC TRADE $4,755.82 1013 TECHNOLOGY WAY LIBERTYVILLE, IL 60048

ACCOUNT NO. KIDKRAFT INC. TRADE $1,205.25 ATTN: BECKY 4630 OLIN ROAD DALLAS, TX 75244

ACCOUNT NO. KID-RIFFIC TOYS L TO TRADE $72,963.00 2300 MILLPARK DRIVE, STE 114 ST LOUIS, MO 63043

ACCOUNT NO. KIDS II, INC TRADE UNKNOWN 555 N. POINT CENTRE EAST SUITE 600 ALPHARETTA, GA 30022

ACCOUNT NO. KIDS STATION TOYS INTERNATIONAL LIMITED TRADE $31,720.80 6 FRONT STREET SWIFT CODE BBDABMHM HAMIL TON, BERMUDA

ACCOUNT NO. KIDSCASH CONTRACT/AGREEMENT X X X $0,00 PO BOX 17173 CHAPEL HILL, NC 27516

Page 57 of 116 Subtotal $134,730.07 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :r n c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ r -0 MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF ~ .ë c OF CLAIM OJ -l INCLUDING ZIP CODE, -l CLAIM SUBJECT TO SETOFF, SO Z C m 0 Gì 0 0 AND ACCOUNT NUMBER ;; STATE. Zm -l ::m (See instructions above,) 0

ACCOUNT NO. KIDZ KRAZE INTERNATIONAL L TO TRADE $30,546.91 399 W. JOHN STREET HICKSVILLE, NY 11801

ACCOUNT NO. KIDZWORXX TRADE UNKNOWN DEBBIE BRAUND 1300 NORPLEX DRIVE LA CROSSE, WI 54601

ACCOUNT NO. KING STATE CORP TRADE $180,334.20 12 WEST 32ND STREET 3RD FLOOR NEW YORK, NY 10001

ACCOUNT NO. KMART CONTRACT/AGREEMENT X X X $0.00 3100 WEST BIG BEAVER ROAD TROY, MI48084

ACCOUNT NO. K'NEX BRANDS L.P. TRADE UNKNOWN K'NEX LP GROUP PO BOX 827948 PHILADELPHIA, PA 19182-7948

ACCOUNT NO. KODIAK GROUP CONTRACT/AGREEMENT X X X $0.00 66 WEST STREET PITTSFIELD, MA 01201

ACCOUNT NO. KOLCRAFT ENTERPRISES INC. TRADE $17,944.40 DEPT 77-72237 CHICAGO, IL 60678-2237

ACCOUNT NO. KRONIS FRONTLINE LABOR MANAGEMENT SYSTEM CONTRACT/AGREEMENT X X X $0.00 16 THE SAGE, ESTATE ALBANY, NY 12204

Page 58 of 116 Subtotal $228,825.51 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet)

(ì :r (ì c 0 CREDITOR'S NAME AND a DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT 0 ~ z r -0 OF CLAIM MAILING ADDRESS, m (ì CONSIDERATION FOR CLAIM. IF -i 0 c INCLUDING ZIP CODE, OJ CLAIM SUBJECT TO SETOFF, SO Z C -im Ö G' 0 0 AND ACCOUNT NUMBER ;x STATE. Zm -i m~ (See instructions above.) 0

ACCOUNT NO. KUN SHAN E&J ST. TOYS CO., L TO. TRADE $4,950.00 QIAN AN ROAD DIAN SHAN HU TOWN KUN SHAN CITY, JIANG SU CHINA

ACCOUNT NO. KURT SALMON ASSOCIATES CONTRACTIAGREEMENT X X X $0.00 1355 PEACHTREE STREET NE ATLANTA, GA 30309

ACCOUNT NO. LAMINAR DIRECT CAPITAL, L.L.C, INTEREST ON SECURED LOAN $138,844.45 10000 MEMORIAL DRIVE SUITE 500 HOUSTON, TX 77024

ACCOUNT NO. LAUREL NELSON CONTRACT~GREEMENT X X X $0.00 LAURELEI 1202 WESTPORT RD SAN MARCOS, CA 92078

ACCOUNT NO. LAURELEIINC, CONTRACT/AGREEMENT X X X $0.00 LAURELEI 1202 WESTPORT RD SAN MARCOS, CA 92078

ACCOUNT NO. LC CREATIONS, LLC TRADE $1,129.50 5 DWIGHT PLACE FAIRFIELD, NJ 07004

ACCOUNT NO. LEAPFROG ENTERPRISES, INC. TRADE $2,966.31 FILE 30343 PO BOX 60000 SAN FRANCISCO, CA 94160

ACCOUNT NO. LEARNING CURVE BRANDS, INC TRADE $10,255.09 4408 PAYSPHERE CIRCLE CHICAGO, IL 60674

Page 59 of 116 Subtotal $158,145.35 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE F - CREDITORS HOLDING UNSECURED NONPRIORITY CLAIMS (Continuation Sheet)

n :i n c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 i-z Vi 0 ~ CONSIDERATION FOR CLAIM. IF -u OF CLAIM MAILING ADDRESS, m n ~ .ë c-l INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z S; m 0 Gì 0 0 AND ACCOUNT NUMBER ;J STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO. LEARNING JOURNEY INTL, LLC TRADE $1,300.05 4727 EAST UNION HILLS DRIVE SUITE 300 PHOENIX, AZ 85050

ACCOUNT NO. LEARNING RESOURCES, INC. TRADE $73,987.73 6641 EAGLE WAY CHICAGO, IL 60678-1066

ACCOUNT NO. LEE TECHNOLOGIES CONTRACT/AGREEMENT X X X $0.00 12150 MONUMENT DR. STE 150 FAIRFAX, VA 22033

ACCOUNT NO. RMF 0002426-A LEE TECHNOLOGIES CONTRACVAGREEMENT X X X $0.00 ATTN: BYLL YE CHICHESTER 12150 MONUMENT DRIVE SUITE 150 FAIRFAX, VA 22033

ACCOUNT NO. LEGENDS L.P. CONTRACVAGREEMENT X X X $0.00 2615 CULVER ROAD STE 200 ROCHESTER, NY 14609

ACCOUNT NO. LEGENDS, LLC TRADE $2,074.46 1220 LEE RD ROCHESTER, NY 14606

ACCOUNT NO. LEISURE TIME PRODUCTS, INC TRADE UNKNOWN PO BOX 604 PITTSBURG, KS 66762

ACCOUNT NO. LEMANS CORPORATION LITIGATION X X X UNKNOWN 3501 KENNEDY ROAD, BOX 5222 JANESVILLE, WI 53547

Page 60 of 116 Subtotal $77,362.24 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

CREDITOR'S NAME AND n i DATE CLAIM WAS INCURRED, AND n c 0 0 0 z Vi AMOUNT MAILING ADDRESS, 0 ~ z i- -0 m n CONSIDERATION FOR CLAIM. IF -l .ë c OF CLAIM INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z ~ -lm AND ACCOUNT NUMBER 0 STATE. G\ 0 0 :: Zm -l ~m (See instructions above.) 0

ACCOUNT NO.

LEN CZABATOR CONTRACVAGREEMENT X X X $0.00 919 BRITTNEY TERRACE DOWNINGTOWN, PA 19335

ACCOUNT NO.

LEVEL 3 COMMUNICATIONS, LLC TRADE $4,485.12 DEPARTMENT 182 DENVER, CO 80291-0182

ACCOUNT NO.

LEVELS OF DISCOVERY, LLC TRADE $2,092.50 16304 FLINT OVERLAND PARK, KS 66062-8115

ACCOUNT NO.

LEVY AD GROUP, INC. CONTRACVAGREEMENT X X X $0.00 5905 S. DECATUR BLVD, #1 LAS VEGAS, NV 89118

ACCOUNT NO.

LEXIBOOK AMERICA TRADE $73,562.16 NATIXIS PRAMEX INTERNATIONAL 1251 AVENUNE OF AMERICA, 34TH FLOOR NEW YORK, NY 10020

ACCOUNT NO.

LEXIBOOK, L TO. TRADE $88,113.92 8/F..17 WANG CHLU ROAD KOWLOON BAY

ACCOUNT NO,

LEXIS NEXIS CONTRACT~GREEMENT X X X $0.00 9443 SPRINGBORO PIKE MIAMISBURG, OH 45342

ACCOUNT NO,

LIBBY CUMMINGS-MEAD Y CONTRACT~GREEMENT X X X $0.00 66 DALTON STREET CHARLESTON, SC 29492

Page 61 of 116 Subtotal $168,253.70 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08.13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n n c 0 AMOUNT CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi 0 ~ r -0 OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF ~ i5 c-l INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z C m ~ mGì 0 0 AND ACCOUNT NUMBER ;J STATE. Z -l ~m (See instructions above.) 0

ACCOUNT NO. LIGHTNING TRANSPORTATION TRADE $21,888.90 P.O. BOX 306 HAGERSTOWN, MD 21741

ACCOUNT NO. UNKNOWN L1LLlPUT PLAY HOMES, INC TRADE 6114 BROWNSVILLE RD EXT FINLEYVILLE, PA 15332

ACCOUNT NO. $216,569.50 LINKS HARE CORPORATION TRADE PO BOX 11362A NEW YORK, NY 10286-1362

ACCOUNT NO. X X X $0.00 LION SPORTS, INC. CONTRACT/AGREEMENT 701 KOEHLER AVE, SUITE 2 RONKONKOMA, NY 11779

ACCOUNT NO. LIONEL LLC TRADE $26,204.88 PO BOX 8500-3016 PHILADELPHIA, PA 19178-3016

ACCOUNT NO. X X X $0.00 LIQUID INC. CONTRACT/AGREEMENT 901 SANTA FE DR DENVER, CO 80204

ACCOUNT NO. UNKNOWN LITTLE BUMBLE BABY LLC DBA DOOKZ! TRADE 6 MIKE CIRCLE MILFORD, MA 1757

ACCOUNT NO. X X X $0.00 LITTLE T1KES CONTRACT/AGREEMENT 2180 BARLOW ROAD HUDSON, OH 44236

$264,663.28 i Page 62 of 116 Subtotal (Total of this page) B6F (Oficial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

CREDITOR'S NAME AND n i DATE CLAIM WAS INCURRED, AND n c 0 0 ~ 0 z Vi AMOUNT MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -lz r -i OF CLAIM INCLUDING ZIP CODE, .0 c ~ CLAIM SUBJECT TO SETOFF, SO Z s: -lm AND ACCOUNT NUMBER ;;0 STATE. mG' 0 0 z-l ~ (See instructions above.) 8

ACCOUNT NO.

LOFTWARE, INC CONTRACT/AGREEMENT X X X $0.00 166 CORPORATE DRIVE PORTSMOUTH, NH 03801

ACCOUNT NO.

LOTUS ONDA INDUSTRIAL COL, L TD TRADE $58,148.58 ONDA INDUSTRIAL SITE TONG LE VILLAGE LONGGANG, SHENZHEN CHINA

ACCOUNT NO.

LUMISOURCE, INC TRADE $4,045.00 ATTN: PAYMENT DEPT 2950 OLD HIGGINS ROAD ELK GROVE VILLAGE, IL 60007

ACCOUNT NO.

LYNDON GAITHER CONTRACT/AGREEMENT X X X $0.00 2801 LOVERS LANE DALLAS, TX 75225

ACCOUNT NO.

M & W FLOWER SHOP AND ANTIQUES TRADE $294,25 PO BOX 966 CHATHAM, VA 24531

ACCOUNT NO.

M,M, HAYES COMPANY CONTRACTIAGREEMENT X X X $0.00 16 THE SAGE ESTATE ALBANY, NY 12204

ACCOUNT NO. 4955

M.M.HAYES COMPANY INC, CONTRACT/AGREEMENT X X X $0,00 16 THE SAGE ESTATE ALBANY, NY 12204

ACCOUNT NO.

MAC FARLANE OFFICE PRODUCTS TRADE $149.95 PO BOX 960 190 SOUTH ST PITTSFIELD, MA 01201

Page 63 of 116 Subtotal $62,637.78 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE F - CREDITORS HOLDING UNSECURED NONPRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z .- -0 MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l is c OF CLAIM OJ -l INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z £ m b Gì 0 0 AND ACCOUNT NUMBER :x STATE. Zm -l ::m (See instructions above.) 0

ACCOUNT NO. MACY'S EAST, INC. CONTRACT/AGREEMENT X X X $0.00 ATTN: BIANCA WHITE 4401 SARR PARKWAY STONE MOUNTAIN, GA 30083

ACCOUNT NO. MACYS.COM LITIGATION X X X UNKNOWN C/O DENNIS BRODERICK GENERAL COUNSEL MACY'S INC., 7 WEST 7TH ST CINCINNATI, OH 45202

ACCOUNT NO. MADD INTERNATIONAL, LTD, TRADE $249,503.90 202 MIRROR TOWER 61 MODY RD, TST EAST KOWLOON HONG KONG

ACCOUNT NO. MAGIC CITY SPRINKLER INC. CONTRACT/AG REEM ENT X X X $0.00 ATTN: MELANIE OBENCHAIN 1601 GRANBY STREET NE ROANOKE, VA 24012

ACCOUNT NO. MAGIC CITY SPRINKLER INC. TRADE $1,500.00 1601 GRANBY ST., N.E. ROANOKE, VA 24012

ACCOUNT NO. MAGNIFICENT TRIMMINGS INC Y CONTRACT/AGREEMENT X X X $0.00 1487 POINSETTIA AVE, # 122 VISTA, CA 92081

ACCOUNT NO. MAMMOTH TOYS A DIVISION OF NSI PRODUCTS (HK) TRADE $1,548,00 LIMITED 784 MORRIS TURNPIKE #109 SHORT HILLS, NJ 7078

ACCOUNT NO. MANHATTAN ASSOCIATES CONTRACT/AGREEMENT X X X $0.00 2300 WINDY RIDGE PARKWAY ATLANTA, GA 30339

Page 64 of 116 Subtotal $252,551.90 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor SCHEDULE F - CREDITORS HOLDING UNSECURED NONPRIORITY CLAIMS (Continuation Sheet)

n :i n c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi ~ z r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -j 6 c CLAIM SUBJECT TO SETOFF, SO Z c m-j INCLUDING zip CODE, ~ Gì 0 STATE. m 0 0 AND ACCOUNT NUMBER :J ~ ~ 0m (See instructions above.)

ACCOUNT NO. $129,393.90 MANHATTAN ASSOCIATES,INC. TRADE PO BOX 102851 ATLANTA, GA 30368

ACCOUNT NO. $99,67740 MANLEY TOYS L TD TRADE HANG SENG BANK L TO HANG SENG TOWER, TELFORD PLAZ 33 WAI YIP STREET KOWLOON BAY

ACCOUNT NO. X X X $0.00 MANPOWER CONTRACT/AGREEMENT 5301 NORTH IRONWOOD ROAD MILWAUKEE, WI 53217

ACCOUNT NO. $48,046.68 MARSHMALLOW FUN COMPANY TRADE 2544 ELM STREET, SUITE 200 DALLAS, TX 75226

ACCOUNT NO, UNKNOWN MASTER REPLICAS, INC TRADE 201 NORTH CIVIC DRIVE SUITE 239 WALNUT CREEK, CA 94596

ACCOUNT NO. X X X $0.00 MASTERCARD INTERNATIONAL CONTRACT/AGREEMENT 2000 PURCHASE STREET PURCHASE, NY 10577

ACCOUNT NO. $196.57 MATERIALS TRANSPORTATION COMPANY TRADE 1408 S COMMERCE PO BOX 1358 TEMPLE, TX 76503

ACCOUNT NO. $58,077 .31 MATTEL TRADE PO BOX 100125 A TLANT A, GA 30384

Subtotal $335,391.86 I Page 65 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet)

n :r n c 0 CREDITOR'S NAME AND a DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF :: D c OF CLAIM INCLUDING ZIP CODE, OJ CLAIM SUBJECT TO SETOFF, SO z S; -im b C" 0 0 AND ACCOUNT NUMBER ;; STATE. Zm -i ~m (See instructions above.) 0

ACCOUNT NO. MATTEL SALES CORP. TRADE $1,648.08 PO BOX 100125 ATLANTA, GA 30384-0125

ACCOUNT NO. MATTHEWS INTERNATIONAL CORP. TRADE $761.26 TWO NORTH SHORE CENTER PITTSBURGH, PA 15212-5851

ACCOUNT NO. MATWICZYK & BROWN, LLP TRADE $9,472,48 625 NORTH FLAGLER DRIVE SUITE 401 WEST PALM BEACH, FL 33401

ACCOUNT NO. MAVEN NETWORKS CONTRACT/AG REEM ENT X X X $0.00 4 CAMBRIDGE CENTER, 11TH FLOOR CAMBRIDGE, MA 02142

ACCOUNT NO. MAZEL COMPANY TRADE $17 ,952,00 PO BOX 691027 CINCINNATI, OH 45269

ACCOUNT NO. MCI COMMUNICATIONS, INC (VERIZON) CONTRACT/AGREEMENT X X X $0.00 20655 STONE OAK PARKWAY SAN ANTONIO,TX 78258

ACCOUNT NO. MCMASTER-CARR SUPPLY CO TRADE $619.05 1'0 BOX 7690 CHICAGO, IL 60680-7690

ACCOUNT NO. MEADOWBROOK LABS INC DBA GRANDMA EL'S TRADE UNKNOWN DIAPER RASH REMEDY AND PREVENTION 4613 N. UNIVERSITY DRIVE # 454 CORAL SPRINGS, FL 33067

Page 66 of 116 Subtotal $30,452.87 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

(ì :i (ì c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z v; AMOUNT MAILING ADDRESS, 0 ~ CONSIDERATION FOR CLAIM. IF z r -u m (ì -l r5 c OF CLAIM INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z C -lm AND ACCOUNT NUMBER 0 G) 0 0 :u STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO. MEGA BRANDS AMERICA, INC TRADE $44,634.64 PO BOX 820951 PHILADELPHIA, PA 19182-0951

ACCOUNT NO. MEGATECH INTERNATIONAL,INC TRADE $27,721.73 PO BOX 88396 CHICAGO, IL 60695-1896

ACCOUNT NO.

MELISSA & DOUG, LLC TRADE UNKNOWN P.O. BOX 590 WESTPORT, CT 06881

ACCOUNT NO. MERCHSOURCE, LLC TRADE $42,504.16 DEPT CH, 17773 PALATINE, IL 60055-7773

ACCOUNT NO. MERCURY INTERACTIVE CONTRACT/AGREEMENT X X X $0.00 1325 BORREGAS AVE. BUILDING B SUNNYVALE, CA 94089

ACCOUNT NO.

MERIDIAN IQ CONTRACTIAGREEMENT X X X $0.00 10990 ROE AVENUE OVERLAND PARK, KS 66211

ACCOUNT NO.

MESSAGE LABS CONTRACT/AGREEMENT X X X $0.00 512 SEVENTH AVENUE, SIXTH FLOOR NEW YORK, NY 10018

ACCOUNT NO.

MESSAGE LABS, INC. CONTRACTIAGREEMENT X X X $0.00 512 7TH AVENUE NEW YORK, NY 10018

Page 67 of 116 Subtotal $114,860.53 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :r n c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi 0 2§ IF z r -i OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. -i 0 c INCLUDING zip CODE, OJ CLAIM SUBJECT TO SETOFF, SO Z c -im d G\ 0 0 AND ACCOUNT NUMBER :; STATE. zm -i m~ (See instructions above.) 0

ACCOUNT NO. MESSAGELABS, INC TRADE $16.06 512 SEVENTH AVENUE, 6TH FLOOR NEW YORK, NY 10018

ACCOUNT NO. MEZI MEDIA CONTRACT/AGREEMENT X X X $0.00 103 E. LEMON AVE. STE 200 MONROVIA, CA 91016

ACCOUNT NO. MG PARTNERS LLP DBA BEAD SHOP TRADE $1,125.00 4353 N. RICHARDS ST MILWAUKEE, WI 53202

ACCOUNT NO.

MGA CONTRACT/AGREEMENT X X X $0.00 16380 ROSCOE BLVD. STE 100 VAN NUYS, CA 91406

ACCOUNT NO. MGA ENTERTAINMENT INC TRADE $16,227.92 ATTN: ACCOUNTS RECEIVABLE 16300 ROSCOE BLVD # 150 VAN NUYS, CA 91406

ACCOUNT NO.

MIA MODA INC TRADE $417.46 1966 HIGHWAY 160 WEST SUITE 101 FORT MILL, SC 29708

ACCOUNT NO. MICHAEL LAIKEN CONTRACVAGREEMENT X X X $0.00 9421 NW 18TH DR. PLANTATION, FL 33322

ACCOUNT NO. MICROSOFT CORPORATION TRADE $16,699.39 P.O. BOX 847543 DALLAS, TX 75202

Page 68 of 116 Subtotal $34,485.83 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ r -i OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF 3 is c INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO z s; m-i ~ Gì 0 0 AND ACCOUNT NUMBER ;J STATE. Zm -i ~m (See instructions above.) 0

ACCOUNT NO. MICROSOFT ONLINE L.P. CONTRACT/AGREEMENT X X X $0,00 6100 NEIL ROAD RENO, NV 89570

ACCOUNT NO. MICROSOFT ONLINE L.P, CONTRACT/AGREEMENT X X X $0.00 6100 NEIL ROAD RENO, NV 89570

ACCOUNT NO. MICROSOFT ONLINE L.P. CONTRACT/AGREEMENT X X X $0.00 6100 NEIL ROAD RENO, NV 89570

ACCOUNT NO. 1203 MID-ATLANTIC BUSINESS COMMUNICATIONS CONTRACT/AGREEMENT X X X $0,00 701 PORTCENTRE PARKWAY PORTSMOUTH, VA 23704-5909

ACCOUNT NO. MID-ATLANTIC BUSINESS COMMUNICATIONS, INC. TRADE $1,867.04 P.O. BOX 548 ATTN: AIR PORTSMOUTH, VA 23705

ACCOUNT NO. MIDDLETON DOLL CO, TRADE $15,490.08 2400 CORPORATE EXCHANGE DR SUITE 220 COLUMBUS, OH 43231

ACCOUNT NO. MILLION DOLLAR BABY TRADE $32,962.00 855 WASHINGTON BLVD MONTEBELLO, CA 90640

ACCOUNT NO. MIL TON BRADLEY COMPANY TRADE $122,084.35 P.O. BOX 200 ATTN: FLO ST. DENIS C-928 PAWTUCKET, RI 2861

Page 69 of 116 Subtotal $172,403.47 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

CREDITOR'S NAME AND n :i n c 0 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT MAILING ADDRESS, 0 ~ CONSIDERATION FOR CLAIM. z r -u m n IF -i r5 c OF CLAIM INCLUDING zip CODE, CLAIM SUBJECT TO SETOFF, SO Z c m-i AND ACCOUNT NUMBER ~ STATE. G1 0 0 :: Zm -i m~ (See instructions above.) 0

ACCOUNT NO.

MIRIAM FRONTADO CONTRACT/AGREEMENT X X X $0.00 11151 REDHAWK ST. PLANTATION, FL 33324

ACCOUNT NO.

MIRROR IMAGE INTERNET, INC. TRADE $550.00 TWO HIGHWOOD DRIVE TEWKSBURY, MA 1876

ACCOUNT NO. MOBI TECHNOLOGIES, INC, TRADE $47.52 5913 BLACKWLEDER STREET CULVER CITY, CA 90232

ACCOUNT NO. MONSTER, INC. \ TRADE $1,666.66 FILE 70104 LOS ANGELES, CA 90074-0104

ACCOUNT NO.

MOOSE MOUNTAIN TOYMAKERS LIMITED TRADE $82,529.93 UNIT 704-6, 7TH FLOOR, ENERGY PLAZA NO. 92, GRANVILLE ROAD TST EAST, KOWLOON HONG KONG

ACCOUNT NO.

MORGAN CYCLE, LLC TRADE $6,240.00 227 OLD SHORT IHLLS RD SHORT HILLS, NJ 7078

ACCOUNT NO.

MORRIS COSTUMES TRADE $41,341.24 6900 MORRIS ESTATE DRIVE CHARLOTTE, NC 28262

ACCOUNT NO,

MOSS, MARK EMPLOYEE $18.43 6000 MT CROSS RD DANVILLE, VA 24540

Page 70 of 116 Subtotal $132,793.78 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 i- -0 MAILING ADDRESS, 0 ~ CONSIDERATION FOR CLAIM. IF z-l OF CLAIM m n .ô c-l INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z C m G' is 0 AND ACCOUNT NUMBER 0:x STATE. m ~ m:: (See instructions above.) 0

ACCOUNT NO. MOUNTAIN BOY SLEDWORKS CONTRACT/AGREEMENT X X x $0.00 PO BOX 730 SILVERTON, CO 81433

ACCOUNT NO. MOUNTAIN BOY SLEDWORKS, INC. TRADE $761.88 PO BOX 730 SILVERTON, CO 81433

ACCOUNT NO. 49379

MOUNTAIN PARK SPRING WATER CONTRACT/AGREEMENT X X X $0.00 2835 LOWERY STREET WINSTON-SALEM, NC 27101

ACCOUNT NO. 69997

MOUNTAIN PARK SPRING WATER CONTRACT/AGREEMENT X X X $0,00 2835 LOWERY STREET WINSTON-SALEM, NC 27101

ACCOUNT NO. MOUNTAIN PARK SPRING WATER INC TRADE $2,396.15 2835 LOWERY STREET WINSTON-SALEM, NC 27101

ACCOUNT NO. MR, PAUL SAUNIER LITIGATION X X X UNKNOWN DEPT OF LABOR AND INDUSTRY VA FORREST HILLS PROFESSIONAL CENTRE 2704 OLD FORREST ROAD, SUITE B LYNCHBURG, VA 24501

ACCOUNT NO. MS CRESENT TWO SPY, LLC LANDLORD $54,093.81 ATTN: PROPERTY MANAGER 707 17TH STREET, SUITE 2150 DENVER, CO 80202

ACCOUNT NO. MS. PATRICIA W. GLISSON LITIGATION X X X UNKNOWN RE: TIFFANY HOOD U.S. E.E.O. COMMISSION RICHMOND LOCAL OFFICE 830 EAST MAIN ST., SUITE 600

Page 71 of 116 Subtotal $57,251.841 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet) n c 0 n :r DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT CREDITOR'S NAME AND 0 ~ r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF ~ is c Z C -im INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO G" 0 STATE. m 0 0 AND ACCOUNT NUMBER :i ~ ~ 0m (See instructions above.)

ACCOUNT NO, X X X $0.00 MULTICAST, MEDIA TECHNOLOGIES, INC, CONTRACT/AGREEMENT 1100 CIRCLE 75 PARKWAY, SUITE 600 ATLANTA, GA 30339

ACCOUNT NO. X X X $0.00 MULTICAST MEDIA TECHNOLOGIES, INC. CONTRACT/AGREEMENT 1100 CIRCLE 75 PARKWAY, SUITE 600 ATLANTA, GA 30339

ACCOUNT NO. X X X $0.00 MULTICAST MEDIA TECHNOLOGIES, INC. CONTRACT/AGREEMENT 1100 CIRCLE 75 PARKWAY, SUITE 600 ATLANTA, GA 30339

ACCOUNT NO. TRADE $14,155.56 MULTICAST MEDIA TECHNOLOGIES, INC. ATTN: ACCOUNTS RECEIVABLE 1100 CIRCLE 75 PARKWAY, SUITE 600 A TLANT A, GA 30339

ACCOUNT NO. TRADE $4,774.38 MUNCHKIN, INC. PO BOX 512487 LOS ANGELES, CA 90051-0487

ACCOUNT NO. X $0.00 CONTRACT/AGREEMENT X X MUTICAST MEDIA NETWORKS Y 1100 CIRCLE 75 PARKWAY, SUITE 600 ATLANTA, GA 30339

ACCOUNT NO. X $0.00 CONTRACT/AGREEMENT X X MY VIRTUAL MODEL II INC. 80 QIIFFN STREET, SUITE 602 MONTREAL, QUEBEC H3C2N5 CANADA

ACCOUNT NO. TRADE $12,213.41 NANJING BEST SAILING LIGHT INDUSTRY MANUFACTURE CO., L TO NO. 295 HEYAN ROAD NANJING P.R. CHINA

Subtotal $31,143.35 I Page 72 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet)

n n c 0 AMOUNT CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi ~ z r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -i .ô c CLAIM SUBJECT TO SETOFF, SO Z c m-i INCLUDING ZIP CODE, ~ Gì 0 STATE. m Ô 0 AND ACCOUNT NUMBER ;J Z-i ~ 0m (See instructions above.)

ACCOUNT NO. $144,948,00 NATIONAL PRODUCTS LIMITED TRADE 385 S. LEMON AVENUE #E-176 WALNUT, CA 91789

ACCOUNT NO. $1,672.65 NATIONAL SPORTING GOODS CORP TRADE 376 HOLLYWOOD AVE SUITE 202 FAIRFIELD, NJ 07004

ACCOUNT NO, $11,989.11 NET SOURCE TRADE PO BOX 81 CHASKA, MN 55318

ACCOUNT NO. X X X $0.00 NETCASTERS, INC. CONTRACT/AGREEMENT 461 BOSTON ST NEW ENGLAND BUSINESS PARK TOPSFIELD, MA 01983

ACCOUNT NO. $700.00 NETWORK HARDWARE RESALE TRADE 26 CASTILIAN DRIVE SUITE A SANTA BARBARA, CA 93117

ACCOUNT NO. X X x $0.00 NETWORK STANDARD CORP. CONTRACT/AGREEMENT DBA NETDELIGENCE P.O. BOX 204 GLADWYNE, PA 19035

ACCOUNT NO. $65.00 NEW ARRIVALS INC TRADE 149 OCEANWALK DRIVE SOUTH ATLANTIC BEACH, FL 32233

ACCOUNT NO. UNKNOWN NEW BRIGHT INDUSTRIES INC TRADE ATTN: SHARON WALDECKER 50695 VARSITY COURT WIXOM, MI 48393

Subtotal $159,374.76 I Page 73 of 116 (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :i n c 0 AMOUNT CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 z Vi 0 z r- -0 OF CLAIM 0 ~ CONSIDERATION FOR CLAIM. IF -i c MAILING ADDRESS, m n Z ac -i INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO C\ m m ë5 0 AND ACCOUNT NUMBER :J0 STATE. Z-i :: 0m (See instructions above.)

ACCOUNT NO. $500.00 NEW ENGLAND JANITORIAL TRADE PAT GARRETT 34 WILLIAMSBURG TERRACE PITTSFIELD, MA 1201

ACCOUNT NO. X X X $0.00 NEW HORIZONS OF TECH VALLEY CONTRACT/AGREEMENT 10 AIRLINE DRIVE, SUITE 101 ALBANY, NY 12205

ACCOUNT NO. UNKNOWN NEW RAY TOYS (CA) INC TRADE 5407 DANIELS STREET CHINO, CA 91710

ACCOUNT NO. $33,643.65 NEW RAY TOYS COMPANY TRADE 5407 DANIELS ST. CHINO, CA91710

ACCOUNT NO. $16,740.12 NEW STAR WHOLESALE, INC TRADE 2211 EAST 27TH STREET VERNON, CA 90058

ACCOUNT NO. $117.16 NEWING-HALL, INC, TRADE 2019 MONROE STREET TOLEDO, OH 43604

ACCOUNT NO. $1,360.80 NEX PRODUCTS, INC. TRADE 384 OYSL FR POINT BLVD" #11 SO UTI I SAN FRANCISCO, CA 94080

ACCOUNT NO. $11,488.71 NEXTACTION, CORP. TRADE 10155 WESTMOOR DRIVE SUITE 100 WESTMINSTER, CO 80021-2714

Subtotal $63,850.44 I Page 74 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 AMOUNT 0 ~ z zr ¡:-i MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF :: is c OF CLAIM INCLUDING ZIP CODE, OJ CLAIM SUBJECT TO SETOFF, SO z ~ --m d G\ 0 0 AND ACCOUNT NUMBER ;J STATE. Zm -- ~m (See instructions above.) 0

ACCOUNT NO, NEXTAG TRADE $6,200.88 FILE 30862 PO BOX 60000 SAN FRANCISCO, CA 94160

ACCOUNT NO, NEXTSPORT TRADE $19,256.97 5900 HOLLIS STREET SUITE S EMERYVILLE, CA 94608

ACCOUNT NO. NINGBO ZHONGNING IMPORT & EXPORT CO., L TO. TRADE $22,453.40 A.8. N012, NIANJIU LANE ZHANG SHAN WEST ROAD NINGBO, 315016 CHINA

ACCOUNT NO. NKOK, INC. TRADE $16,038.36 13668 E VALLEY BLVD UNIT G-2 CITY OF INDUSTRY, CA 91746

ACCOUNT NO,

NORTH CAROLINA STATE UNIVERSITY TRADE $350.00 221 JENSEN DRIVE CAMPUS BOX 7100 SUITE 300 RALEIGH, NC 27695

ACCOUNT NO. NOWADAYS DAILY GOODS CO., LTD TRADE $6,265,00 JIAOTOU MINGXING INDUSTRIAL ZONE JIANGMENT GUANGDONG CHINA

ACCOUNT NO. NSIINTERNATIONAL, INC TRADE UNKNOWN DEPT CH 17534 PALATINE, IL 60055-7534

ACCOUNT NO. sco111359 NYK LINE CONTRACT/AGREEMENT X X X $0.00 ATTN: WILLIAM HOPKINSON 300 LIGHTNING WAY SECAUCUS, NJ 7094

Page 75 of 116 Subtotal $70,564.61 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet)

(ì (ì c 0 CREDITOR'S NAME AND i DATE CLAIM WAS INCURRED, AND 0 Vi AMOUNT 0 z -0 0 ~ CONSIDERATION FOR CLAIM. IF z-i r OF CLAIM MAILING ADDRESS, m (ì 0 c-i INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z C m 0 Gì 0 0 AND ACCOUNT NUMBER :x STATE. Zm -i ~m (See instructions above.) 0

ACCOUNT NO. NYK LOGISTICS CONTRACT/AGREEMENT X X X $0.00 ATTN: BRIAN MCQUADE 300 LIGHTNING WAY SECAUCUS, NJ 7094

ACCOUNT NO. NYK LOGISTICS (AMERICAS) INC. INSD TRADE $5,832.42 ATTN: KIERAN HUNTER 300 LIGHTING WAY, 4TH FLOOR SECAUCUS, NJ 7094

ACCOUNT NO, OEUF LLC TRADE $8,763.20 119 8TH STREET SUITE 301 BROOKLYN, NY 11215

ACCOUNT NO. OFFICE PLUS CONTRACT/AGREEMENT X X X $0,00 840 MEMORIAL DRIVE DANVILLE, VA 24541

ACCOUNT NO. OFFICE PLUS TRADE $457.47 840 MEMORIAL DR DANVILLE, VA 24541

ACCOUNT NO. ETOY051104 OFFICEPLUS BUSINESS CENTRE CONTRACT/AGREEMENT X X X $0.00 ATTN: BOB FELDMAN 810 MEMORIAL DRIVE DANVILLE, VA 24541

ACCOUNT NO. OLiKA LICENSING, INC. CONTRACT/AGREEMENT X X X $0.00 10981 MARSHALL ROAD COVINGTON, KY 41015

ACCOUNT NO. OLiKA LICENSING, INC. CONTRACT~GREEMENT X X X $0.00 10981 MARSHALL ROAD COVINGTON, KY 41015

Page 76 of 116 Subtotal $15,053.09 I (Total of this page) B6F (Ofcial Form 6F) (12107) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor SCHEDULE F - CREDITORS HOLDING UNSECURED NONPRIORITY CLAIMS (Continuation Sheet)

n n c 0 AMOUNT CREDITOR'S NAME AND i DATE CLAIM WAS INCURRED, AND 0 z Vi 0 r -0 OF CLAIM MAILING ADDRESS, 0m ~ CONSIDERATION FOR CLAIM. IF ?: .ë c co n Z -l INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO C m mGì 0 0 AND ACCOUNT NUMBER b STATE. :; ?: ~ 0m (See instructions above.)

ACCOUNT NO. X X X $0.00 OMAR GARCIA CONTRACT/AGREEMENT 8471 DUNDEE TERRACE MIAMI LAKES, FL 33016

ACCOUNT NO. X X X $0.00 OMNITURE CONTRACT/AGREEMENT 550 EAST T1MPANOGS CIRCLE OREM, UT 84097

ACCOUNT NO. X X X $0.00 OMNITURE SITE CATALYST CONTRACT/AGREEMENT DEPT. CH 17426 PALATINE, IL 60055-7426

ACCOUNT NO. $16,533.13 OPTIMUM FULFILLMENT TRADE ATTN: RIVA BURROUGHS 4117 PROGRESS DRIVE OTTAWA,IL 61350

ACCOUNT NO. $21,528.00 ORBIT BABY,INC TRADE 37330 CEDAR BLVD SUITE J NEWARK, CA 94560

ACCOUNT NO. X X X $0,00 ORBITZ, LLC CONTRACT/AGREEMENT 200 SOUTH WACKER DRIVE CHICAGO, IL 60606

ACCOUNT NO. $123,108.30 OREGON SCIENTIFIC INC TRADE P,O. BOX 2595 TUALATIN, OR 97062

ACCOUNT NO. $2,836.80 OUTRAGEOUS INTERNATIONAL TRADE HONG KONG LIMITED 200 FIFTH AVENUE, SUITE #302 NEW YORK, NY 10010

Subtotal $164,006.23 I Page 77 of 116 (Total of this page) 86F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :c n c 0 AMOUNT CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND a z Vi a ~ z r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -I .ë c Z -Im INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Gì £; ~ STATE. m 0 0 AND ACCOUNT NUMBER :A ~ :: m0 (See instructions above.)

ACCOUNT NO. X X X $0.00 OVERBREAK, LLC CONTRACT/AGREEMENT 9420 CHIVERS AVE SUN VALLEY, CA 91352

ACCOUNT NO. X X X UNKNOWN OVERBREAK, LLC. LITIGATION SPIN MASTER, L TO. AND STEVEN DAVIS V. OVERBRE 9420 CHIVERS AVE SUN VALLEY, CA 91352

ACCOUNT NO. X X X $0.00 OVERTURE SERVICES, INC. CONTRACT/AGREEMENT 74 PASADENA AVE., 3RD FLOOR PASADENA, CA 91103

ACCOUNT NO. X X X $0.00 OXYGEN MEDIA INTERACTIVE, INC. CONTRACT/AGREEMENT ATTN: JOSEPH LAFALCE 75 NINTH AVENUE NEW YORK, NY 10011

ACCOUNT NO, $22,07760 PA DISTRIBUTION, INC TRADE NW 5817 PO BOX 1450 MINNEAPOLIS, MN 55485-5817

ACCOUNT NO. $85,595.93 PACER GLOBAL LOGISTICS TRADE P.O, BOX 71-1805 COLUMBUS, OH 43271-1805

ACCOUNT NO. $271.00 PACIFIC CYCLE, INC TRADE 1080 I'AY6PHERE CIRCLE CHICAGO, IL 60674

ACCOUNT NO. $6,163.85 PACIFIC PLAY TENTS, INC TRADE 2801 EAST 12TH STREET LOS ANGELES, CA 90023

Subtotal $114,108.38 I Page 78 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :r n c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi ~ z r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l .a c OJ CLAIM SUBJECT TO SETOFF, SO Z ~ m-l INCLUDING ZIP CODE, G) 0 0 AND ACCOUNT NUMBER d:; STATE. m ~ ~m (See instructions above.) 0

ACCOUNT NO. X X X UNKNOWN PANDA INVESTMENTS, INC. LITIGATION 354 E MAIN ST ALHAMBRA, CA 91801

ACCOUNT NO. $682.95 PANLINE USA, INC TRADE PO BOX 3908 BOSTON, MA 02241-3908

ACCOUNT NO. $9,918,38 PARICON INC TRADE PO BOX 157 SOUTH PARIS, ME 4281

ACCOUNT NO. $638.00 PATRICIA ANN DESIGNS TRADE 22762 ASPEN STREET SUITE 205 LAKE FOREST, CA 92630

ACCOUNT NO. $25,000.00 PAYPAL INC. TRADE 4100 SOLUTIONS CENTER # 774100 CHICAGO, IL 60677-4001

ACCOUNT NO. $1,320,00 PCSA TRADE PITTSYL VANIA COUNTY SERVICE AUTHORITY 405 R & L SMITH DRIVE DANVILLE, VA 24540-9805

ACCOUNT NO. $148.00 PEACHTREE BUSINESS PRODUCTS TRADE PO BOX 13290 A TLANT A, GA 30324

ACCOUNT NO. X X X $0.00 PEG PER EGO CONTRACT/AGREEMENT 3625 INDEPENDENCE DRIVE FORT WAYNE, IN 46808

$37,707.33 I Page 79 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :i n c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi ~ r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF ~ D c Z m-l INCLUDING zip CODE, ~ CLAIM SUBJECT TO SETOFF, SO G" S; 0 STATE. m 0 0 AND ACCOUNT NUMBER :J -lZ 2: 0m (See instructions above,)

ACCOUNT NO. $11,630.84 PEG PEREGO USA, INC. TRADE P.O. BOX 802018 CHICAGO, IL 60680-2018

ACCOUNT NO. $9,287.95 PFRS PATRICK CENTER CORPORATION LANDLORD C/O PORTFOLIO PROPERTY MANAGEMENT GLOBAL 28 W. ADAMS, SUITE 200 DETROIT, MI 48226

ACCOUNT NO. $3,666.00 PICCI USA, INC. TRADE 550 INTERNATIONAL DR. SUITE 120 MOUNT OLIVE, NJ 7828

ACCOUNT NO. $1,333.08 PIEDMONT PRIMECARE OF DANVILLE, INC. TRADE 130 ENTERPRISE DRIVE DANVILLE, VA 24540

ACCOUNT NO, X X X $0.00 PINDAR NORTH AMERICA INC, CONTRACT/AGREEMENT 414 N. ORLEANS SUITE 708 CHICAGO, IL 60610

ACCOUNT NO. $1,215.92 PIP PRINTING TRADE 329 RIVERVIEW DRIVE DANVILLE, VA 24541

ACCOUNT NO. 7779672 X X X $0.00 PITNEY BOWES CONTRACT/AGREEMENT ATTN: GARY KOCSIS PO BOX 856460 LOUISVILLE, KY 40285-6460

ACCOUNT NO. X X X $0.00 PITNEY BOWES CONTRACT/AGREEMENT 2225 AMERICAN DRIVE NEENAH, WI 54956

Subtotal $27,133.79 I Page 80 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet) n c 0 n :i DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT CREDITOR'S NAME AND a ~ z r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF :: Ô c z C -lm INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO C\ a STATE. m Ô 0 AND ACCOUNT NUMBER ;; ~ ~ 0m (See instructions above.)

ACCOUNT NO. X X X $0.00 PITNEY BOWES CONTRACT/AGREEMENT 2225 AMERICAN DRIVE NEENAH, Wi 54956

ACCOUNT NO. X X X $0.00 PITNEY BOWES GLOBAL FINANCIAL SERVICES LLC CONTRACT/AGREEMENT 2225 AMERICAN DRIVE NEENAH, WI 54956

ACCOUNT NO. $1,135.01 PITNEY BOWES GLOBAL FINANCIAL SERVICES LLC TRADE 2225 AMERICAN DRIVE NEENAH, WI 54956

ACCOUNT NO. X X X $0.00 PITNEY BOWES INC. CONTRACT/AGREEMENT DAVID SMITH 7874 THORNDIKE ROAD GREENSBORO, NC 27409

ACCOUNT NO. 4130 X X X $0,00 PITTSYL VANIA COUNTY SERVIC E AUTHORITY CONTRACT/AGREEMENT ATTN: WILLIAM SLEEPER 405 R & L SMITH DRIVE DANVILLE, VA 24540-9805

ACCOUNT NO. 4131 X X X $0,00 PITTSYLVANIA COUNTY SERVICE AUTHORITY CONTRACT/AGREEMENT ATTN: WILLIAM SLEEPER 405 R & L SMITH DRIVE DANVILLE, VA 24540-9805

ACCOUNT NO. 4328 X X X $0.00 PITTSYL VANIA COUNTY SERVIC E AUTHORITY CONTRACT/AGREEMENT ATTN. WILLIAM SLEEPER 405 R & L SMITH DRIVE DANVILLE, VA 24540-9805

ACCOUNT NO. $8,718.60 PLANET TOYS, INC. TRADE 121 W, 27TH ST., STE 604 NEW YORK, NY 10001

Subtotal $9,853.61 I Page 81 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet) n c 0 n :i DATE CLAIM WAS INCURRED, AND 0 z v; AMOUNT CREDITOR'S NAME AND 0 :: z r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF :: is c z c -;m INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO G\ 0 STATE. m 6 0 AND ACCOUNT NUMBER ;; Z-; ~ 0m (See instructions above.)

ACCOUNT NO. TRADE UNKNOWN PLASM ART INC 112-42 ANT ARES DRIVE OTTAWA, ON K2E 7Y4 CANADA

ACCOUNT NO. $4,330.32 PLAY HUT, INC TRADE 368 S, CHERYL LANE CITY OF INDUSTRY, CA 91789

ACCOUNT NO. $504.00 PLAYMATES TOYS, INC TRADE 611 ANTON BOULEVARD SUITE 600 COSTA MESA, CA 92626

ACCOUNT NO. $4,219.92 POOF-SLINKY INC TRADE P.O. BOX 701394 PLYMOUTH, MI 48170

ACCOUNT NO, X X X UNKNOWN POPULAR CLUB LITIGATION 22 LINCOLN PLACE GARFIELD, NJ 07026

ACCOUNT NO. X X X $0.00 POPULAR CLUB PLAN, INC, CONTRACT/AGREEMENT GENE PEPE 22 LINCOLN PLACE GARFIELD, NJ 07026

ACCOUNT NO. X X X $0.00 POPULAR MEDIA, INC, CONTRACT/AGREEMENT 1550 BRYANT STREET, SUITE 925 SAN FRANCISCO, CA 94103

ACCOUNT NO. X X X $0,00 POPULAR MEDIA, INC. CONTRACT/AGREEMENT 1550 BRYANT STREET SUITE 925 SAN FRANCISCO, CA 94103

Subtotal $9,054.24 I Page 82 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet) n c 0 n :i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT CREDITOR'S NAME AND 0 ~ z r- -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l D c Z S; -lm INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO G\ 0 STATE. m 0 0 AND ACCOUNT NUMBER :; ~ ~ 0m (See instructions above.)

ACCOUNT NO. $1,780.00 PR NEWSWIRE ASSOCIATION. LLC TRADE G,P,O. BOX 5897 NEW YORK, NY 10087-5897

ACCOUNT NO. X X x $0.00 PREFER NETWORK CONTRACT/AGREEMENT 11 PENN PLAZ, 20TH FLOOR NEW YORK, NY 10001

ACCOUNT NO. $89.85 PREMIER SERVICES TRADE 2860 S. TEJON STREET ENGLEWOOD, CO 80110

ACCOUNT NO. $39,037.50 PRESSMAN TOY CORPORATION TRADE PO BOX 95000-2475 PHILADELPHIA, PA 19195-2475

ACCOUNT NO, X X X $0.00 PRICEGRABBER,COM, LLC CONTRACT/AGREEMENT 10441 JEFFERSON BLVD. SUITE 200 CULVER CITY, CA 90232

ACCOUNT NO. $13,710.43 PRICEGRABBER.COM, LLC. TRADE ATTN: AiR DEPT. 10940 WILSHIRE BLVD 11TH FLOOR LOS ANGELES, CA 90024

ACCOUNT NO. $191.40 PRIMO TRADE 149 SHAW AVENUE IRVINGTON, NJ 7111

ACCOUNT NO. UNKNOWN PYRAMAT, LLC TRADE PO BOX 677000 DALLAS, TX 75267-7000

Subtotal $54,809.18 I Page 83 of 116 (Total of this page) B6F (Offcial Form 6F) (12107) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F _ CREDITORS HOLDING UNSECURED NON (Continuation Sheet)

n c 0 AMOUNT n :i DATE CLAIM WAS INCURRED, AND a z Vi CREDITOR'S NAME AND a ~ -0 OF CLAIM 0 CONSIDERATION FOR CLAIM. IF ~ .ô, c MAILING ADDRESS, m n Z C -lm ~ CLAIM SUBJECT TO SETOFF, SO G\ 0 INCLUDING ZIP CODE, a STATE. m 6 AND ACCOUNT NUMBER :i ~ ~ 0m (See Instrudiuns above.)

ACCOUNT NO. $1,972,976.50 TRADE QUAD/GRAPHICS, INC. 75 REMITTANCE DRIVE SUITE 6400 CHICAGO, IL 60675-6400

ACCOUNT NO. $10,000.00 TRADE QUIST VALUATION 10901 W 120TH AVE SUITE 350 BROOMFIELD, CO 80021

ACCOUNT NO. X X X $0.00 Y CONTRACT/AGREEMENT QUIXTAR, INC. 5101 SPAULDING PLAZ ADA, M149301-9174

ACCOUNT NO. CONTRACT/AGREEMENT QVC, INC 1200 WILSON DRIVE WEST CHESTER, PA 19380-4262

ACCOUNT NO. $610,89 TRADE QWEST BUSINESS SERVICES PO BOX 856169 LOUISVILLE, KY 40285-6169

ACCOUNT NO. $5,152.00 TRADE R.R. DONNELLEY RECEIVABLES, INC. PO BOX 730216 DALLAS, TX 75373-0216

ACCOUNT NO. $97,121.68 TRADE RADIO FLYER, INC. P.O. BOX 99298 CHICAGO, IL 60693

ACCOUNT NO. $475.00 TRADE RADWELL INTERNATIONAL, INC. 111 MOUNT HOLLY BYPASS LUMBERTON, NJ 8048

Subtotal $2,086,336.07 I Page 84 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet) n c 0 n :i 0 ¡: AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND z -0 ~ IF r OF CLAIM MAILING ADDRESS, 0m CONSIDERATION FOR CLAIM. ~ i5 c n Z C -Im INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO G' ~ STATE. m Ô 0 AND ACCOUNT NUMBER ;¡ ~ ~ 0m (See instructions above.)

ACCOUNT NO. $2,136.00 TRADE RBI TOYS INC. 1460 S ARCHIBALD AVE. ONTARIO, CA 91761

ACCOUNT NO. UNKNOWN RC ART TOYS TRADE 200 QUEBEC ST BLOG 300 SUITE 111, # 21 DENVER, CO 80230

ACCOUNT NO. $97,500.00 TRADE REAL TOY INTERNATIONAL L TO 11/F., FLAT A, BLK. 2, WAH FUNG IND. CENTRE 33-39 KWAI FUNG CRESCENT KWAI CHUNG, N.T, HONG KONG

ACCOUNT NO. $9,428.90 TRADE RECARO NORTH AMERICA, INC DEPT 771020 DETROIT, MI48277.1020

ACCOUNT NO. UNKNOWN TRADE RED BOX TOY FACTORY L TO. 1216 PENINSULA CENTRE TSIMSHATSUI EAST KOWLOON HONG KONG

ACCOUNT NO. $11,597.05 TRADE REEVES INTERNATIONAL INC 14 INDUSTRIAL ROAD PEQUANNOCK, NJ 7440

ACCOUNT NO. $31,818,69 TRADE REICH LOGISTICS SERVICES, INC. P.O. BOX 338 KERNERSVILLE, NC 27285-0336

ACCOUNT NO. X X X $0.00 RESOLUTION RESEARCH & MARKETING, INC CONTRACT/AGREEMENT 625 E. 16TH AVE SUITE 202 DENVER, CO 80203-2052

Subtotal $152,480.64 I Page 85 of 116 (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet) n c 0 n :i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT CREDITOR'S NAME AND 0 ~ r -0 OF CLAIM MAILING ADDRESS, 0m CONSIDERATION FOR CLAIM. IF ~ i5 c n Z C -lm INCLUDING zip CODE, ~ CLAIM SUBJECT TO SETOFF, SO G\ 0 STATE. m 0 0 AND ACCOUNT NUMBER :; ~ ~ 0m (See instructions above.)

ACCOUNT NO. $751.47 TRADE RICHMOND NETWORX PO BOX 14009 LEWISTON, ME 04243-9536

ACCOUNT NO. $13.35 EMPLOYEE RIGGLEMAN, JOHN 203 RAMSEY ROAD HURT, VA 24563

ACCOUNT NO. $130,978.60 TRADE RIVERWALK OWNER LLC C/O TOWER REAL TV 2701 MAITLAND CENTER PKWY, #225 MAITLAND, FL 32751

ACCOUNT NO. $30,057.16 TRADE ROADWAY EXPRESS P.O. BOX 471 AKRON, OH 44309-0471

ACCOUNT NO. X X $0.00 CONTRACT/AGREEMENT X ROADWAY EXPRESS "ROADWAY" 1077 GORGE BOULEVARD AKRON OH 43100

ACCOUNT NO. X X X $0.00 CONTRACT/AGREEMENT ROCKY MOUNTAIN TAX SERVICES 13737 ROCK POINT #101 BROOMFIELD, CO 80020

ACCOUNT NO. $1,296.00 TRADE RON BANAFATO, INC T/A RBI TOYS PO BOX 288 PLUCKEMIN, NJ 7978

ACCOUNT NO. $1,020.00 TRADE ROOM MAGIC 3105 CALLE NOGUERA SANTA BARBARA, CA 93105

Subtotal $164,116.58 i Page 86 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet)

n c CJ AMOUNT n :i DATE CLAIM WAS INCURRED, AND 0 z Vi CREDITOR'S NAME AND 0 z r -0 OF CLAIM CJ :: -l MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF a c-l OJ CLAIM SUBJECT TO SETOFF, SO Z S; m INCLUDING ZIP CODE, -l C\ CJ 0 STATE. m CJ AND ACCOUNT NUMBER :x Z -l ~m CJ (See instructions above.)

ACCOUNT NO. $937.50 TRADE ROSE, JACKIE 424 GROSVENOR AVENUE WESTMOUNT, QC H3Y 2S4 CANADA

ACCOUNT NO. $504.00 TRADE RTD - REGIONAL TRANSPORTATION DISTRICT PO BOX 9769 DENVER, CO 80209-0769

ACCOUNT NO. $44,968.07 TRADE RUBIES COSTUME CO, INC 1 RUBIE PLAZ RICHMOND HILL, NY 11418

ACCOUNT NO. $1,451.95 RUMBLE TUFF TRADE 944 NORTH INDUSTRIAL PARK DRIVE OREM, UT 84057

ACCOUNT NO. X X X $0.00 CONTRACT/AGREEMENT RUS LTD 4801 S. CHAMPIONS DRIVE ROGERS, AR 72758

ACCOUNT NO. X X X $0.00 CONTRACT/AGREEMENT RUS LTD 4801 S. CHAMPIONS DRIVE ROGERS, AR 72758

ACCOUNT NO. X X $0.00 CONTRACVAGREEMENT X RUSS BERRIE & COMPANY 111 BAUER DRIVE OAKLAND, NJ 07436

ACCOUNT NO. $8,543.30 TRADE RUSS BERRIE & COMPANY, INCORPORATED 4233 PAYSPHERE CIRCLE CHICAGO, IL 60674

Subtotal $56,404.82 I Page 87 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet)

() c 0 AMOUNT () :i DATE CLAIM WAS INCURRED, AND 0 z Vi CREDITOR'S NAME AND 0 ~ z-l r -i OF CLAIM 0m () CONSIDERATION FOR CLAIM. IF .a c MAILING ADDRESS, Z ~ -lm INCLUDING zip CODE, ~ CLAIM SUBJECT TO SETOFF, SO C\ 0 STATE. m 0 0 AND ACCOUNT NUMBER :x Z-l :: 0m (See instructions above.)

ACCOUNT NO. $5,613.28 TRADE SALEM LOGISTICS 301 NORTH MAIN STREET, SUITE 27101 WINSTON SALEM, NC 27101

ACCOUNT NO. UNKNOWN TRADE SANDYLION 14160 COLLECTIONS CENTER DRIVE CHICAGO, IL 60693

ACCOUNT NO. UNKNOWN TRADE SASHA'S KIDDIE PRODUCTS 6330 RANDI AVENUE, #E226 WOODLAND HILLS, CA 91367

ACCOUNT NO, $2,670.50 TRADE SASSAFRAS 1622 WEST CARROLL AVENUE CHICAGO, IL 60612

ACCOUNT NO. $1,250.78 TRADE SASSY,INC 2305 BRETON INDUSTRIAL PARK DRIVE SE KENTWOOD, MI 49508

ACCOUNT NO. $3,140.00 TRADE SCANDINAVIAN CHILD PO BOX 31243 RALEIGH, NC 27622

ACCOUNT NO. $10,659.05 TRADE SCHLEICH NORTH AMERICA INC 3258 HAWTHORNE ROAD OTTAWA, ONTARIO KIG 3W9 CANADA

ACCOUNT NO. $12,725.90 TRADE SCHOENHUT PIANO COMPANY INC 640B US 1 NORTH ST AUGUSTINE, FL 32095

Subtotal $36,059.51 I Page 88 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet)

n c 0 AMOUNT n :r DATE CLAIM WAS INCURRED, AND 0 z Vi CREDITOR'S NAME AND 0 ~ z r -0 OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF :: .ë c-I CLAIM SUBJECT TO SETOFF, SO z £ m INCLUDING ZIP CODE, Ci ~ STATE. m 0 0 AND ACCOUNT NUMBER :x z-I õ: 0m (See instructions above.)

ACCOUNT NO. $3,342.00 TRADE SCHYLLING ASSOCIATES, INC PO BOX 513 306 NEWBURYPORT TURNPIKE ROWLEY, MA 1969

ACCOUNT NO. $29,912.27 TRADE SCIENTIFIC EXPLORER, INC WACHOVIA BANK LOCKBOX # 785621 401 MARKET ST PHILADELPHIA, PA 19106

ACCOUNT NO, UNKNOWN TRADE SCIENTIFIC TOYS, L TO C/O JEFF CHERNICK PO BOX 608 BANGALL, NY 12506

ACCOUNT NO. $3,436,80 TRADE SCRATCH ART COMPANY, INC. P.O. BOX 303 11 ROBBIE ROAD AVON, MA 2322

ACCOUNT NO. X X X $0.00 CONTRACT/AGREEMENT SEARS 333 BEVERLY ROAD HOFFMAN ESTATES, IL 60179

ACCOUNT NO. X X X $0.00 CONTRACT/AGREEMENT SECURITAS 1260-A SOUTH BOSTON RD. DANVILLE, VA 24540

ACCOUNT NO. 2080003971 X X X $0.00 CONTRACT/AGREEMENT SECURITAS ATTN: RONNIE MOTLEY 1260-A SOUTH BOSTON ROAD DANVILLE, VA 24540

ACCOUNT NO. 2080007381 X X $0.00 CONTRACT~GREEMENT X SECURITAS ATTN: RONNIE MOTLEY 1260-A SOUTH BOSTON ROAD DANVILLE, VA 24540

Subtotal $36,691.07 I Page 89 of 116 (Total of this page) 86F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F _ CREDITORS HOLDING UNSECURED NON (Continuation Sheet)

n c 0 AMOUNT n i DATE CLAIM WAS INCURRED, AND 0 z Vi CREDITOR'S NAME AND 0 z i- -0 OF CLAIM 0 ~ CONSIDERATION FOR CLAIM. IF -l c MAILING ADDRESS, m n a -l CLAIM SUBJECT TO SETOFF, SO Z C m INCLUDING ZIP CODE, G\ 0 0 a STATE. m AND ACCOUNT NUMBER :; z-l :: 0m (See instructions above.)

ACCOUNT NO, $49,479.25 TRADE SECURITAS SECURITY SERVICES USA, INC PO BOX 403412 ATLANTA, GA 30384-3412

ACCOUNT NO. $551.30 TRADE SFCA, INC. P.O. BOX 488 BIRDSBORO, PA 19508

ACCOUNT NO. $3,548.50 TRADE SHAN DONG CAOPU ARTS & CRAFTS CO., L TO NO. 2888, QING HE ROAD CAO XIAN, SHAN DONG CHINA

ACCOUNT NO. $278.00 TRADE SHANGHAI GLOVES AND HEADWEAR liE CO., LTD NO.2255, JIN QIAO ROAD PUDONG, SHANGHAI CHINA

ACCOUNT NO, X X X $0,00 CONTRACT/AGREEMENT SHCDIRECT LLC 1020 WEST 31ST ST. SUITE 225 DOWNERS GROVE, IL 60515

ACCOUNT NO. $1,670.00 TRADE SHOOTING STAR DESIGNS, INC 1282 OLD ALPHARETTA RD ALPHARETTA, GA 30005

ACCOUNT NO. X X X $0,00 Y CONTRACT/AGREEMENT SHOP.COM 1 LOWER RAGSDALE DR. BLOG 1, SUITE 210 MONTEREY, CA 93940

ACCOUNT NO. $162.93 TRADE SHOP.COM 1 LOWER RAGSDALE DR. BLDG 1, SUITE 210 MONTEREY, CA 93940

Subtotal $55,689.98 i Page 90 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet)

n c 0 AMOUNT n :r DATE CLAIM WAS INCURRED, AND 0 z Vi CREDITOR'S NAME AND 0 ~ r -i OF CLAIM 0m CONSIDERATION FOR CLAIM. IF ~ is c MAILING ADDRESS, n Z C m-i INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Gì 0 STATE. m 6 0 AND ACCOUNT NUMBER :; Z-i :: m0 (See instructions above.)

ACCOUNT NO. $14,275.03 TRADE SHOPPING.COM ATT: ACCOUNTS RECEIVABLE DEPT. 9354 LOS ANGELES, CA 90084-9354

ACCOUNT NO. $32,499.24 TRADE SHOPZILLA.COM PO BOX 79620 CITY OF INDUSTRY, CA 91716-9620

ACCOUNT NO. $3,910.61 TRADE SIMBA TOYS USA 1 PUZZLE LANE NEWTON, NH 03858

ACCOUNT NO. X X X $0.00 CONTRACT/AGREEMENT SIMPLIFIED TELEPHONY SOLUTIONS, INC. ATTN: GRETCHEN EVERHART 884 BOSWORTH CT. NEWMARKET, ON, L3X 1Z1 CANADA

ACCOUNT NO. $2,364.00 TRADE SIMTEC COMPANY PO BOX 186 LARIMER, PA 15647

ACCOUNT NO. $53,578.86 TRADE SINGING MACHINE COMPANY, INC. 6601 LYONS ROAD, BLDG A-7 COCONUT CREEK, FL 33073

ACCOUNT NO. X X $0.00 CONTRACT/AGREEMENT X SITECA TAL YST DEPT CH 17426 PALATINE, IL 60055-7426

ACCOUNT NO. X X $0.00 CONTRACT/AGREEMENT X SITOA CORPORATION 1900 S.NORFOLK ST. SUITE 315 SAN MATEO, CA 94403

Subtotal $106,627.74 I Page 91 of 116 (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet) n c 0 n :i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT CREDITOR'S NAME AND 0 ~ z r -0 OF CLAIM MAILING ADDRESS, m0 n CONSIDERATION FOR CLAIM. IF -l Ô c Z C -lm INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Cl 0 STATE. m 0 0 AND ACCOUNT NUMBER :i ~ ~ 0m (See instructions above.)

ACCOUNT NO. TRADE $6,861.95 SKIP HOP INC P.O. BOX 5608 NEW YORK, NY 10087-5608

ACCOUNT NO. TRADE $14,384.00 SKYTEAM TECHNOLOGY (HK) L TO RM 211, 2/FL SOUTH SEAS CENTRE TOWER II 75 MODY RD TST EAST, KOWLOON

ACCOUNT NO, $2,344.50 SLEEPING PARTNERS TRADE 385 GERARD AVE 7TH FLOOR BRONX, NY 10451

ACCOUNT NO. $265.00 SMALL FRY DESIGN TRADE 1948 DERBY DRIVE SANTA ANA, CA 92705

ACCOUNT NO. X X X $0.00 SMART BARGAINS,COM, LP CONTRACT/AGREEMENT 10 MILK STREET, 10TH FLOOR BOSTON, MA 02108

ACCOUNT NO. $26,05 SMARTER.COM TRADE MEZI MEDIA DEPT. 8091 LOS ANGELES, CA 90084-8091

ACCOUNT NO. $7,794.00 SMETHPORT SPECIALTY COMPANY TRADE 51 MAGNETIC AVENUE SMETHPORT, PA 16749

ACCOUNT NO. TRADE $3,949.50 SNAP TV, INC. 2450 COLORADO AVE SUITE 1000 W, SANTA MONICA, CA 90404

Subtotal $35,625.00 I Page 92 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet)

n :i n c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi ~ r -i OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF ~ r3 c Z C -lm INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO G' 0 STATE. m 0 0 AND ACCOUNT NUMBER :x Z-l ~ 0m (See im;Lruclions above.)

ACCOUNT NO. $2,598.92 SNEAD'S LAND MAINTENANCE TRADE 809 FERRY ROAD DANVILLE, VA 24541

ACCOUNT NO. $20,844.00 SOMA INTERNATIONAL, L TO TRADE 75 MODY ROAD SOUTH SEAS CENTRE TOWER 1,6/F TST EAST, KOWLOON HONG KONG

ACCOUNT NO. X X X $0.00 SONY COMPUTER ENTERTAINMENT AMERICA,INC CONTRACT/AGREEMENT 919 EAST HILLSDALE BLVD 2ND FLOOR FOSTER CITY, CA 94404

ACCOUNT NO. X X X $0.00 SOS STAFFING CONTRACT/AGREEMENT P.O. BOX 27008 SALT LAKE CITY, UT 84127

ACCOUNT NO. C9319-4 X X X $0.00 SOUTHERN AIR INC. CONTRACT/AGREEMENT ATTN: O.G. MORCOEM PO BOX 4205 LYNCHBURG, VA 24502

ACCOUNT NO. $1,216.60 SOUTHERN AIR, INC. TRADE PO BOX 4205 LYNCHBURG, VA 24502

ACCOUNT NO. UNKNOWN SPECTRA MERCHANDISING INTERNATIONAL, INC TRADE 6739 EAGLE WAY CHICAGO, IL 60678-1067

ACCOUNT NO. X X X $0.00 SPEEDMARK TRANSPORTATION INC CONTRACT/AGREEMENT 420 DOUGHTY BLVD INWOOD, NY 11096

Subtotal $24,659.52 I Page 93 of 116 (Total of this page) B6F (Ofcial Form 6F) (12107) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet)

(ì :r (ì c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m (ì CONSIDERATION FOR CLAIM. IF -i 0 c OF CLAIM INCLUDING zip CODE, OJ-i CLAIM SUBJECT TO SETOFF, SO Z C m-i 0 Gì 0 0 AND ACCOUNT NUMBER :J STATE. Zm -i ~m (See instructions above.) 0

ACCOUNT NO. SPEEDMARK TRANSPORTATION,INC. TRADE $290.00 420 DOUGHTY BLVD INWOOD, NY 11096

ACCOUNT NO. SPIN MASTER TOYS TRADE $90,320.52 PMB 10053 300 INTERNATIONAL DR SUITE 100 WILLIAMSVILLE, NY 14221

ACCOUNT NO. SPSS, INC. CONTRACVAGREEMENT X X X $0.00 233 S. WACKER,11TH FLOOR CHICAGO, IL 60606

ACCOUNT NO. SPSS, INC, CONTRACVAGREEMENT X X X $0.00 233 S. WACKER,11TH FLOOR CHICAGO, IL 60606

ACCOUNT NO. STANLEY FURNITURE TRADE $4,073.00 PO BOX 30 STANLEYTOWN, VA 24168

ACCOUNT NO. STAPLES BUSINESS ADVANTAGE TRADE $1,983.83 DEPT DC P.O. BOX 415256 BOSTON, MA 02241-5256

ACCOUNT NO. STAR VENDING CONTRACT/AGREEMENT X X X $0.00 1631 WEST HAMIL TON PL. ENGLEWOOD, CO 80110

ACCOUNT NO. STATE OF CALIFORNIA LITIGATION X X X UNKNOWN DEPUTY ATTORNEYS GENERAL 1515 CLAY STREET, 20TH FLOOR OAKLAND, CA 94612

Page 94 of 116 Subtotal $96,667.35 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) ri :i ri c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z ,- -0 MAILING ADDRESS, m ri CONSIDERATION FOR CLAIM. IF :: .e c OF CLAIM INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO z ~ m-l 0 G' 0 0 AND ACCOUNT NUMBER :i STATE. Zm -l ::m (See instructions above.) 0

ACCOUNT NO.

STEALTH LITIGATION X X X UNKNOWN P.O. BOX 35189 CHICAGO, IL 60707

ACCOUNT NO. STEIFF NORTH AMERICA TRADE $1,922.50 425 PARAMOUNT DRIVE RAYNHAM, MA 2767

ACCOUNT NO. STEP 2 CORPORATION TRADE $322,747.80 PO BOX 635404 CINCINNATI, OH 45263-5404

ACCOUNT NO. STERLING RICE GROUP CONTRACVAG REEM ENT X X X $0.00 180113TH STREET SUITE 400 BOULDER, CO 80302

ACCOUNT NO. STONE'S OFFICE EQUIPMENT CONTRACT/AGREEMENT X X X $0.00 5604 W. BROAD ST, RICHMOND, VA 23230

ACCOUNT NO. STORK CRAFT MANUFACTURING, INC TRADE $27,463.00 7433 NELSON ROAD RICHMOND, BC V6W 1G3 CANADA

ACCOUNT NO. STORKCRAFT BABY, INC. CONTRACT/AGREEMENT X X X $0,00 11511 NO.5 ROAD RICHMOND, BC, V7A4E8 CANADA

ACCOUNT NO.

STRATEGIC MEDIA, LLC CONTRACT/AGREEMENT X X X $0.00 34 OXFORD ROAD SCARSDALE, NY 10583

Page 95 of 116 Subtotal $352,133.30 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08.13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -i .0 c OF CLAIM CLAIM SUBJECT TO SETOFF, SO Z C -im INCLUDING ZIP CODE, ~0 C' 0 0 AND ACCOUNT NUMBER :x STATE. Zm -i ~m (See instructions above.) 0

ACCOUNT NO. X X X STRONG MAIL SYSTEMS, INC. CONTRACVAGREEMENT $0.00 1300 ISLAND DR. SUITE 200 REDWOOD CITY, CA 94085

ACCOUNT NO. STYLEASE TRADE $20.90 PO BOX 4005 BURBANK, CA 91503

ACCOUNT NO. SUMERSAUL T TRADE $1,671.30 PO BOX 269 SCARSDALE, NY 10583

ACCOUNT NO. SUMMER INFANT TRADE $3,237,97 1275 PARK EAST DRIVE WOONSOCKET, RI 02895

ACCOUNT NO. SUMMIT PRODUCTS, LLC TRADE UNKNOWN 2160 HIGHLAND AVENUE SOUTH PO BOX 55806 BIRMINGHAM, AL 35205

ACCOUNT NO. SUN MICROSYSTEM FINANCE, A SUN MICROSYSTEM, CONTRACT/AGREEMENT X X X $0.00 INC. BUSINESS 10 RIVERVIEW DRIVE DANBURY, CT 06810

ACCOUNT NO. SUN MICROSYSTEM GLOBAL FINANCIAL SERVICES CONTRACT/AGREEMENT X X X $0.00 1600 N. DALLAS PKWY SUITe 700 DALLAS, TX 75248

ACCOUNT NO. SUN MICROSYSTEMS INC CONTRACT/AGREEMENT X X X $0.00 12405 NORTH GRANT STREET THORNTON, CO 80241

Page 96 of 116 Subtotal $4,930.17 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z i- -0 OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF :: a c INCLUDING ZIP CODE, OJ CLAIM SUBJECT TO SETOFF, SO z S; m-l d C1 0 0 AND ACCOUNT NUMBER :; STATE. Zm -l ~m (See instructions above.) 0

ACCOUNT NO. SUPPLY RESOURCES CONTRACT/AGREEMENT X X X $0.00 ATTN: RICK BARKER 308 CRAGHEAD STREET SUITE 100 DANVILLE, VA 24541

ACCOUNT NO. SURFER BABY TRADE $768.71 5059 NEWPORT AVE, STE 302 SAN DIEGO, CA 92107

ACCOUNT NO. SUSAN PODSHADLEY D/B/A FAIRYT ALE FASHION CONTRACT/AGREEMENT X X X $0.00 70 TEMPLETON PARKWAY WATERTOWN, MA 02472

ACCOUNT NO. SUTTLE-STRAUS, INC. TRADE $6,022,87 PO BOX 370 WAUNAKEE, WI 53597

ACCOUNT NO. SVAT TRADE $2,750.00 4080 MONTROSE ROAD NIAGARA FALLS, ONTARIO L2H1J9 CANADA

ACCOUNT NO. SWEET PEA GALLERY, LLC TRADE $2,945.00 3114 W, SAN MIGUEL STREET TAMPA, FL 33629

ACCOUNT NO. SWIM'N PLAY CONTRACT/AGREEMENT X X X $0.00 313 REGINA AVENUE RAHWAY, NJ 07065

ACCOUNT NO. SWIM'N PLAY, INC. TRADE $705.34 313 REGINA AVE. RAHWAY, NJ 7065

Page 97 of 116 Subtotal $13,191.92 I (Total of this page) 86F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

(ì :i (ì c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi ~ z r -0 OF CLAIM MAILING ADDRESS, 0m (ì CONSIDERATION FOR CLAIM. IF -1 r5 c OJ CLAIM SUBJECT TO SETOFF, SO Z £ -1m INCLUDING zip CODE, -1 Gì 0 0 AND ACCOUNT NUMBER 0:: STATE. m ~ ~m (See instructions above.) 0

ACCOUNT NO. $1,826.82 SWIMWAYS CORPORATION TRADE 5816 WARD COURT VIRGINIA BEACH, VA 23455

ACCOUNT NO. $2,300.00 SYMANTEC CORPORATION TRADE BANK OF AMERICA FILE # 32168 PO BOX 60000 SAN FRANCISCO, CA 94160

ACCOUNT NO. X X x $0.00 SYMBOL TECHNOLOGIES, INC. CONTRACT/AGREEMENT ONE SYMBOL PLAZ, MS-A19 HOLTSVILLE, NY 11742

ACCOUNT NO. X X X UNKNOWN SYRATECH CORPORATION LITIGATION WALLACE INTERNATIONAL DE P,R. INC. AND CHI I

ACCOUNT NO. X X X $0.00 T.O, EPPS & ASSOCIATES, INC CONTRACT/AGREEMENT 1532 MCDANIEL DRIVE WEST CHESTER, PA 19380

ACCOUNT NO. $23,045.58 T.O. EPPS & ASSOCIATES, INC. TRADE 1532 MCDANIEL DRIVE WEST CHESTER, PA 19380

ACCOUNT NO. $15,549.54 TARA TOY CORPORATION TRADE 40 ADAMS AVENUE HAUPPAUGE, NY 11788

ACCOUNT NO. X X X $0.00 TARGUS INFORMATION CORPORATION CONTRACTIAGREEMENT 1810 TOWERS CRESCENT DRIVE, FIFTH FLR. VIENNA, VA 22182

$42,721.94 I Page 98 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :i n c CJ AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi CJ ~ z , -0 OF CLAIM MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -i i5 c CLAIM SUBJECT TO SETOFF, SO Z c -i INCLUDING zip CODE, ~ G" m 0 m Ô CJ AND ACCOUNT NUMBER :J STATE. Z -i ::m CJ (See instructions above.)

ACCOUNT NO. $400.00 TARGUS INFORMATION CORPORATION TRADE PO BOX 9134 UNIONDALE, NY 11555-9134

ACCOUNT NO. X X X UNKNOWN TECHNICAL TRAFFIC CONSULTANTS CONTRACTIAGREEMENT ATTN: NANCY MECCHELLA 30 HEMLOCK DRIVE CONGERS, NY 10920-1400

ACCOUNT NO. $11,327.40 TECHNO SOURCE TRADE ROOM 401, 4/F, TOWER II 30 CANTON ROAD TST, KOWLOON HONG KONG

ACCOUNT NO. $462.47 TEE-ZED PRODUCTS, LLC TRADE ATTN: MICHELLE RAHENKAMP PO BOX 1662 JAMESTOWN, NC 27282

ACCOUNT NO. $180,607.85 TEK NEK TOYS (HK) LTD. TRADE 2834 MARKET LOOP SUITE 106 SOUTHLAKE, TX 76051

ACCOUNT NO. X X X $0.00 TELESERVICES, INC. CONTRACT/AGREEMENT 4502 N. LEWIS AVE., CORPORATE CENTRE III, SIOUX FALLS, SD 57104

ACCOUNT NO. $5,565.00 THAMES & KOSMOS TRADE 207 HIGH POINT AVE PORTSMOUTH, RI 2871

ACCOUNT NO. X X X $0.00 THE BOARD OF SUPERVISOR OF CONTRACT/AGREEMENT THE PITTSYLVANIA, COUNTY VIRGINIA 11 N MAIN ST. \ CHATHAM, VA 24531

$432,819.21 I Page 99 of 116 Subtotal (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Case No. (If known) Debtor

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :r n c 0 AMOUNT CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi ~ z , -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l .ë c CLAIM SUBJECT TO SETOFF, SO Z C -lm INCLUDING ZIP CODE, ~ C' 6 0 AND ACCOUNT NUMBER 0 STATE. m :A Z-l :: 0m (See Instructions above.)

ACCOUNT NO. X X x $0.00 THE CHILDREN'S PLACE C/O ELAINE STASSI CONTRACT/AGREEMENT 915 SECAUCUS RD. SECAUCUS, NJ 07094

ACCOUNT NO. X X X $0.00 THE CIT GROUP/ BUSINESS CREDIT INC Y CONTRACT/AGREEMENT PO BOX 1036 CHARLOTTE, NC 28201-1036

ACCOUNT NO, X X X $0,00 THE CIT GROUP/BUSINESS CAPITAL, INC. CONTRACT/AGREEMENT 505 FIFTH AVENUE NEW YORK, NY 10017

ACCOUNT NO. X X X $0.00 THE FLAVIA COMPANY CONTRACT/AGREEMENT 111 EL PASEO SANTA BARBARA, CA 93101

ACCOUNT NO. $435.48 THE KNOT TRADE 11106 MOCKINGBIRD DR OMAHA, NE 68137

ACCOUNT NO. THE L1NKSHARE NETWORK Y CONTRACT/AGREEMENT 1099 18TH STREET, SUITE 1800 DENVER, CO 80202

ACCOUNT NO. X X X $0.00 THE UPPERDECK COMPANY CONTRACT/AGREEMENT 985 TRADE DRIVE, SUITE A NORTH LAS VEGAS, NV 89030

ACCOUNT NO. $539.8 THINK OPERATIONS, LLC TRADE 1701 NUECES AUSTIN, TX 78701

Subtotal $974.96 I Page 100 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet) n c 0 n :i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT CREDITOR'S NAME AND 0 ~ .- -u OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF ~ 15 c Z C m-l INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO G\ 0 STATE. m 0 0 AND ACCOUNT NUMBER ;x Z-l ~ 0m (See instructions above.)

ACCOUNT NO. TRADE $6,169.80 THINKFUN INC 1321 CAMERON STREET ALEXNDRIA, VA 22314

ACCOUNT NO. X X X $0.00 TIERNEY PROPERTIES CONTRACT~GREEMENT 169 GALE AVE PITTSFIELD, MA 01201

ACCOUNT NO. $8,018.97 LANDLORD TIERNEY PROPERTIES, INC. 169 GALE AVENUE PITTSFIELD, MA 1201

ACCOUNT NO. $118.68 TRADE TIGHTSQUEEZE HARDWARE, INC. 220 TlGHTSQUEEZE RD CHATHAM, VA 24531

ACCOUNT NO. $2,629.45 TRADE TIME TO PLAY CORP L TO 10TH FLOOR, INTER-CONTINENTAL PLAA NO. 94, GRANVILLE ROAD TST EAST, KOWLOON HONG KONG

ACCOUNT NO. X X X UNKNOWN TIME TO PLAY CORPORATION LITIGATION 2419 E. GARVEY AVE NORTH UNIT A-6 WEST COVINA, CA 91791

ACCOUNT NO. X X X $0.00 TIME WARNER ENTERTAINMENT CONTRACT/AGREEMENT 1021 HIGH BRIDGE ROAD SCHENECTADY, NY 12303

ACCOUNT NO, X $0.00 CONTRACT/AGREEMENT X X TINA GIVENS 8341 SANDFORD WAY, #107 RALEIGH, NC, 27615

Subtotal $16,936,90 I Page 101 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF :: is c OF CLAIM INCLUDING zip CODE, CLAIM SUBJECT TO SETOFF, SO z ~ m-l ~ Gl 0 0 AND ACCOUNT NUMBER ;; STATE. Zm -l :!m (See Instructions above.) U

ACCOUNT NO. TMP INTERNATIONAL, INC TRADE $20,957.06 PO BOX 53054 PHOENIX, AZ 85072-3054

ACCOUNT NO, TOMORROW INCORPORATED TRADE $239.40 5419 HOLLYWOOD BOULEVARD SUITE C335 HOLLYWOOD, CA 90027

ACCOUNT NO. TONIA MCDONALDS CONTRACTIAGREEMENT X X X $0.00 7862 WHALEYVILLE BLVD. SUFFOLK, VA 23438

ACCOUNT NO, TOOBEEZ, LLC TRADE $8,071.20 C/O JOE DONAHUE 1204 THOMAS RD WAYNE, PA 19087

ACCOUNT NO, TOWLER, LOUISE EMPLOYEE $6.08 200 TOY LANE BLAIRS, VA 24527

ACCOUNT NO. TOWNSEND & TOWNSEND & CREW, LLP TRADE $6,912.77 TWO EMBARCADERO CENTER 8TH FLOOR SAN FRANCISCO, CA 94111-3834

ACCOUNT NO. TOY INVESTMENTS INCITOYSMITH TRADE $988.05 5110 FRONTAGE ROAD AUBURN, WA 98001

ACCOUNT NO. TOY ISLAND TRADE $75,631.00 148 WEST 37TH STREET 4TH FLOOR NEW YORK, NY 10018

Page 102 of 116 Subtotal $112,805.56 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08-13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet)

(ì c CJ (ì :r DATE CLAIM WAS INCURRED, AND 0 v; AMOUNT CREDITOR'S NAME AND 0 z -0 CJ ~ , OF CLAIM MAILING ADDRESS, m (ì CONSIDERATION FOR CLAIM. IF ~ Ô c OJ Z C -Im INCLUDING ZIP CODE, -I CLAIM SUBJECT TO SETOFF, SO Gì m 6 CJ AND ACCOUNT NUMBER ::0 STATE. Z -I ~m CJ (See instructions above.)

ACCOUNT NO. X X X UNKNOWN TOY MONSTER-TOYMONSTER LIMITED LITIGATION RM AB, 31/F, JIA LI MANSION, NO.2, LANE 1228 WEST YAN AN ROAD, CHANG NING DISTRICT SHANGHAI, P.R. CHINA 200052

ACCOUNT NO. $77 ,934.90 TOY STATE INDUSTRIAL L TO TRADE G3-5. GROUND FLOOR NEW EAST OCEAN CENTRE 9 SCIENCE MUSEUM ROAD TST EAST, KOWLOON

ACCOUNT NO. $37,746.68 TOYMONSTER LIMITED TRADE RM AB, 31/F, JIA LI MANSION NO.2, LANE 1228 WEST Y AN AN ROAD SHANGHAI 200052

ACCOUNT NO. X X X $0.00 TOYSRUS.COM, LLC CONTRACT/AGREEMENT ONE GEOFFREY WAY WAYNE, NJ 07470

ACCOUNT NO, X X X $0.00 TRADEMARK GAMES INC CONTRACT/AGREEMENT DBA TRADEMARK POKER 130 CHESTER INDUSTRIAL PARKWAY AVON, OH 44011

ACCOUNT NO. $21,791.84 TRADEMARK POKER TRADE 5401 BAUMHART ROAD LORAIN, OH 44053

ACCOUNT NO. X X X $0.00 TRANSCENTIVE, INC CONTRACT/AGREEMENT TWO ENTERPRISE DRIVE SHELTON, CT 06484

ACCOUNT NO. 2337111 X X X $0.00 TRANSPORT INTERNATIONAL POOL CONTRACT/AGREEMENT ATTN: DAWN BURRUSS 75 REMITTANCE DRIVE SUITE 1333 CHICAGO, IL 60675-1333

Subtotal $137,473.42 I Page 103 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n n c 0 AMOUNT CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi ~ z i- -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF :: .ë c CLAIM SUBJECT TO SETOFF, SO z C -Im INCLUDING ZIP CODE, ~ G\ Ô 0 AND ACCOUNT NUMBER :;0 STATE. Zm -I ~m (See instructions above.) 0

ACCOUNT NO. $2,892.48 TRANSPORT INTERNATIONAL POOL TRADE DEPARTMENT 0536 75 REMITTANCE DR. SUITE 1333 CHICAGO, IL 60675-1333

ACCOUNT NO. $6,748.11 TRANSPORTATION ALLIANCE BANK INC TRADE MABE TRUCKING P.O. BOX 150290 OGDEN, UT 84415-0292

ACCOUNT NO. $9,854.00 TREND LAB TRADE 3190 WEST COUNTRY ROAD 42 BURNSVILLE, MN 55337

ACCOUNT NO. X X X $0.00 TULLY AND HOLLAND, INC. CONTRACT/AGREEMENT 60 WILLIAM STREET, SUITE 100 WELLESLEY, MA 02481

ACCOUNT NO. $1,498.60 UBERSTlX, LLC TRADE PO BOX 3351 HAILEY,ID 83333

ACCOUNT NO. X X X $0.00 ULVATION, LLC. CONTRACT/AGREEMENT ATTN: DANIEL ULRICH 3134 NEW LONDON ROAD HAMIL TON, OH 45013

ACCOUNT NO. X X X $0.00 ULVATION, LLC, CONTRACT/AGREEMENT ATTN: DANIEL ULRICH 3134 NEW LONDON ROAD HAMIL TON, OH 45013

ACCOUNT NO. X X X $0.00 UMB BANK COLORADO CONTRACT/AGREEMENT 1670 BROADWAY DENVER, CO 80202

Subtotal $20,993.19 I Page 104 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet)

n :r n c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ r -0 MAILING ADDRESS, m0 n CONSIDERATION FOR CLAIM. IF ~ .e c OF CLAIM INCLUDING ZIP CODE, OJ CLAIM SUBJECT TO SETOFF, SO Z C -i Gì m AND ACCOUNT NUMBER b:x STATE. m 0 0 ~ m:: (See instructions above.) 0

ACCOUNT NO. UNCLE MIL TON INDUSTRIES, INC TRADE $97,704.60 31186 LA BAYA DRIVE WESTLAKE VILLAGE, CA 91362

ACCOUNT NO. UNDERWRAPS COSTUMES TRADE $3,928.85 9185 KELVIN AVE CHATSWORTH, CA 91311

ACCOUNT NO. UNI-FORTUNE TOYS INDUSTRIAL LIMITED LITIGATION X X X UNKNOWN OF HONG KONG HONG KONG, P.R. CHINA

ACCOUNT NO. UNILEVER SUPPLY CHAIN LITIGATION X X X UNKNOWN MORGAN, LEWIS & BOCKIUS, LLP 1111 PENNSYLVANIA AVE, NW WASHINGTON DC, 20004

ACCOUNT NO. UNIQUE INDUSTRIES, INC. TRADE $3,283,02 PO BOX 8500-55317 PHILADELPHIA, PA 19178-5317

ACCOUNT NO. UNITED FULFILLMENT SOLUTIONS, INC. CONTRACT/AGREEMENT X X X $0,00 423 BUSSEN UNDERGROUND ROAD ST. LOUIS, MO 63129

ACCOUNT NO. UNITED PARCEL SERVICE CONTRACT/AGREEMENT X X X $0.00 ATTN: TED PRESNAL 12380 MORRIS ROAD ALPHARETTA, GA 30005

ACCOUNT NO, UNITED STATES POSTAL SERVICE CONTRACT/AGREEMENT X X X $0.00 53516TH ST STE 11 DENVER, CO 80202-4222

Page 105 of 116 Subtotal $104,916.47 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n i n c 0 CREDITOR'S NAME AND a DATE CLAIM WAS INCURRED, AND a z Vi AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF :: i5 c OF CLAIM INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO z S; -lm a C\ 0 0 AND ACCOUNT NUMBER :J STATE. mZ -l m:: (See instructions above.) 0

ACCOUNT NO. UNIVERSAL PIPING Y SUBLEASE X X x $0.00 12900 CAPITAL STREET OAK PARK, MI48237

ACCOUNT NO, UNIVERSITY GAMES CORPORATION TRADE $7,116.00 2030 HARRISON STREET SAN FRANCISCO, CA 94103

ACCOUNT NO. UNREDEEMED GIFT CARDS UNREDEEMED GIFT CARDS $358,565.77

ACCOUNT NO. UPPABABY/MONAHAN PRODUCTS TRADE $1,661.12 371 LIBERTY ST SUITE 308 ROCKLAND, MA 2370

ACCOUNT NO. UPROMISE INC. CONTRACT/AGREEMENT X X x $0.00 95 WELLS AVENUE, SUITE 160 NEWTON, MA 02459

ACCOUNT NO.

UPROMISE INC. CONTRACT/AGREEMENT X X X $0.00 95 WELLS AVENUE, SUITE 160 NEWTON, MA 02459

ACCOUNT NO. UPROMISE INC. CONTRACT/AGREEMENT X X X $0.00 177 KENDRICK STREET, SUITE 200 NEEDHAM, MA 02494

ACCOUNT NO.

UPROMISE INC. CONTRACT/AGREEMENT X X X $0.00 177 KENDRICK STREET, SUITE 200 NEEDHAM, MA 02494

Page 106 of 116 Subtotal $367,342.89 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS

(Continuation Sheet)

(ì :i (ì c 0 CREDITOR'S NAME AND DATE CLAIM WAS INCURRED, AND 0 Vi AMOUNT 0 ~ z zr -i MAILING ADDRESS, m (ì CONSIDERATION FOR CLAIM. IF -i .ô c OF CLAIM INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z !: -im 0 G1 0 0 AND ACCOUNT NUMBER :: STATE. zm -i m:! (See instructions above.) 0

ACCOUNT NO. UPROMISE INC, CONTRACT/AG REEM ENT X X X $0.00 95 WELLS AVENUE, SUITE 160 NEWTON, MA 02459

ACCOUNT NO. UPROMISE INC. CONTRACT/AGREEMENT X X X $0.00 95 WELLS AVENUE, SUITE 160 NEWTON, MA 02459

ACCOUNT NO. 3707BN UPS TRADE $3,242,339.86 LOCKBOX 577 CAROL STREAM,IL 60132-0577

ACCOUNT NO. UPS CUSTOM HOUSE BROKERAGE TRADE $89.02 2813 NETWORK PLACE CHICAGO, IL 60673

ACCOUNT NO. UPS EXPEDITED MAIL SERVICES, INC. TRADE $131,359.17 UPS MAIL INNOVATIONS 28013 NETWORK PLACE CHICAGO, IL 60673-1280

ACCOUNT NO. UPS SUPPLY CHAIN SOLUTIONS INC CONTRACT/AGREEMENT X X X $0.00 28013 NETWORK PLACE CHICAGO, IL 60673-1280

ACCOUNT NO. UPS SUPPLY CHAIN SOLUTIONS, INC TRADE $5,468.02 28013 NETWORK PLACE CHICAGO, IL 60673-1280

ACCOUNT NO. 65-0797093

US CUSTOMS BOND--AVALON RISK MANAGEMENT- CONTRACT/AGREEMENT X X X $0.00 AON RISK INSURANCE S 4100 EAST MISSISSIPPI AVENUE SUITE 1500 DENVER, CO 80246

Page 107 of 116 Subtotal $3,379,256.07 I (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT ~ ,- -0 MAILING ADDRESS, 0m CONSIDERATION FOR CLAIM. IF ~ OF CLAIM OJ n a c INCLUDING ZIP CODE, -l CLAIM SUBJECT TO SETOFF, SO Z C -lm 0 G' 0 0 AND ACCOUNT NUMBER :x STATE. zm -l m:: (See instructions above.) 0

ACCOUNT NO. USAOPOLY, INC. TRADE $19,614.00 ATTN: ROBERT CAPRA 5607 PALMER WAY CARLSBAD, CA 92008

ACCOUNT NO. VALCO BABY TRADE $1,782,50 PO BOX 130-375 BROOKLYN, NY 11213

ACCOUNT NO. VARIFLEX INC. CONTRACT/AGREEMENT X X X $0.00 5152 N. COMMERCE AVE. MOORPARK, CA 93021

ACCOUNT NO. VARIFLEXIBRAVO SPORTS CORP CONTRACT/AGREEMENT X X X $0.00 ATTN: JEFF BALABAN 6600 KATELLAAVE. CYPRESS, CA 90630-5104

ACCOUNT NO. VAYA MEDIA CORP LITIGATION X X X UNKNOWN ATTN AMY MICHAELS, LEGAL COUNSEL 244 MADISON AVENUE #739 NEW YORK, NY 10016

ACCOUNT NO. VBS INC, TRADE $16,961.86 MATERIAL HANDLING EQUIPMENT PO BOX 630364 BALTIMORE, MD 21263-0364

ACCOUNT NO. VBS MATERIAL HANDLING EQUIPMENT INC. CONTRACT/AGREEMENT X X X $0,00 ATTN: PARKER REEVES 811 POCAHONTAS AVENUE NE ROANOKE, VA 24012

ACCOUNT NO. VCOMMERCE CORPORATION CONTRACT/AGREEMENT X X X $0.00 10001 N. 92ND ST. SUITE 120 SCOTTSDALE, ¡; 85260

Page 108 of 116 Subtotal $38,358.36 i (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known) SCHEDULE F - CREDITORS HOLDING UNSECURED NONPRIORITY CLAIMS (Continuation Sheet)

n :r n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z v; AMOUNT 0 ~ z r -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF -i 0 c OF CLAIM INCLUDING ZIP CODE, ~ CLAIM SUBJECT TO SETOFF, SO Z c -im 0 G1 0 0 AND ACCOUNT NUMBER :x STATE. Zm -i ~m (Sl: iii~li uc.liuiis alJve.) u

ACCOUNT NO. VCOMMERCE CORPORATION Y CONTRACT~GREEMENT X X x $0.00 ATTN: CONTACT ADMINISTRATION 9977 N. 90TH STREET SUITE 200 SCOTTSDALE, AZ 85258

ACCOUNT NO. VCOMMERCE CORPORATION CONTRACT/AGREEMENT X X x $0.00 9977 N. 90TH STREET SUITE 200 SCOTTSDALE, AZ 85258

ACCOUNT NO. VCOMMERCE CORPORATION TRADE $26,962,66 10001 N 92ND STREET SUITE 120 SCOTTSDALE, AZ 85258

ACCOUNT NO. VENTURE PRODUCTS, LLC TRADE $7,773.97 376 HOLLYWOOD AVE FAIRFIELD, NJ 07004

ACCOUNT NO, VERDES TOY CORP TRADE $7,200.00 17019 EVERGREEN PLACE CITY OF INDUSTRY, CA 91745

ACCOUNT NO, 000837957614 65Y VERIZON CONTRACT/AGREEMENT X X x $0.00 ATTN: SANDEE STURGEON PO BOX 660720 DALLAS, TX 75266-0720

ACCOUNT NO.00070272320113Y VERIZON CONTRACT/AGREEMENT X X x $0,00 ATTN: SANDEE STURGEON PO BOX 660720 DALLAS, TX 75266-0720

ACCOUNT NO, VERIZON TRADE $27,249,30 VERIZON BUSINESS PO BOX 371873 PITTSBURGH, PA 15250-7873

Page 109 of 116 Subtotal $69,185.931 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ;! -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF ~ is, c OF CLAIM INCLUDING ZIP CODE, ci CLAIM SUBJECT TO SETOFF, SO Z C -l G" m AND ACCOUNT NUMBER ;Jd STATE. m Ô 0 ~ ~m (See instructions above.) 0

ACCOUNT NO. VERIZON WIRELESS CONTRACT/AGREEMENT X X X $0.00 PO BOX 96092 BELLEVUE, WA 98009

ACCOUNT NO, VERIZON WIRELESS TRADE $480.56 P.O. BOX 9622 MISSION HILLS, CA 91346-9622

ACCOUNT NO. 75802

VIAWEST TRADE $61,381.38 1200 17TH STREET SUITE 1150 DENVER, CO 80202

ACCOUNT NO. VIAWEST INTERNET SERVICES, INC. CONTRACT/AGREEMENT X X X $0.00 ATTN: GENERAL COUNSEL 1444 WAZEE STREET, SUITE 215 DENVER, CO 80202

ACCOUNT NO. VIAWEST INTERNET SERVICES, INC, CONTRACT/AGREEMENT X X X $0.00 1200 17TH STREET, SUITE 1150 DENVER, CO 80202

ACCOUNT NO. VINTAGE SPORTS CARDS, INC. TRADE $15,663.20 410 S TRADE CENTER PARKWAY SUITE A8 CONROE, TX 77385

ACCOUNT NO. VISA USA INC CONTRACVAGREEMENT X X X $0.00 p,O, BOX 8999 SAN FRANCISCO, CA 94128-8999

ACCOUNT NO, VISA USA INC CONTRACT/AG REEM ENT X X X $0.00 P.O, BOX 8999 SAN FRANCISCO, CA 94128-8999

Page 110 of 116 Subtotal $77,525.14 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT 0 ~ -0 MAILING ADDRESS, m n CONSIDERATION FOR CLAIM. IF ?: .ë, c OF CLAIM INCLUDING ZIP CODE, CLAIM SUBJECT TO SETOFF, SO Z C -i ~ G) m AND ACCOUNT NUMBER :J0 STATE. m Ô 0 ?: ~m (See instructions above.) 0

ACCOUNT NO. VISIONAIRE PRODUCTS TRADE $201.60 1155 WEST FULTON MARKET CHICAGO, IL 60607

ACCOUNT NO. VISUAL SCIENCES, INC. CONTRACT/AGREEMENT X X X $0.00 JEFF KIRKMAN 10182 TELESIS COURT, 6TH FLOOR SAN DIEGO, CA 92121

ACCOUNT NO. VLC DISTRIBUTION CO, INC TRADE UNKNOWN 5510 BRYSTONE DR HOUSTON, TX 77041

ACCOUNT NO. VOLTAGE SEARCH MEDIA CONTRACT/AGREEMENT X X X $0.00 2101 ROSECRANS AVE, SUITE 2000 EL SEGUNDO, CA 90245

ACCOUNT NO. VTECH ELECTRONICS TRADE $2,696.00 PO BOX 201221 DALLAS, TX 75320-1221

ACCOUNT NO. WABA FUN LLC TRADE $615.60 5883 LOCKHEED AVE LOVELAND, CO 80538

ACCOUNT NO. WALGREEN CO CONTRACT/AGREEMENT X X X $0.00 200 WILMOT ROAD DEERFIELD, IL 60015

ACCOUNT NO. WASHINGTON INSURANCE INTERNATIONAL COMPANY CONTRACT/AGREEMENT X X X $0.00 1200 ARLINGTON HEIGHTS RD., SUITE 400 ITASCA, IL 60143

Page 111 of 116 Subtotal $3,513.20 I (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. 08.13416 eToys Direct, Inc. Case No. (If known) Debtor PRIORITY CLAIMS SCHEDULE F - CREDITORS HOLDING UNSECURED NON (Continuation Sheet) n c 0 n :r DATE CLAIM WAS INCURRED, AND 0 z v; AMOUNT CREDITOR'S NAME AND 0 ~ z r -i OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l 0 c CLAIM SUBJECT TO SETOFF, SO Z C m-l INCLUDING ZIP CODE, ~ Gì 0 STATE. m 0 0 AND ACCOUNT NUMBER :i -lZ ~ 0m (See instructions above.)

ACCOUNT NO. . $1,194.50 wc REDMON CO., INC. TRADE 200 HARRISON AVENUE PERU, IN 46970

ACCOUNT NO. X X X $0.00 WEBSIDE STORY, INC. CONTRACT/AGREEMENT 10182 TELESIS COURT, 6TH FLOOR SAN DIEGO, CA 92121

ACCOUNT NO. X X X $0.00 WEDDING CHANNEL.COM INC. CONTRACT/AGREEMENT 700 S.FLOWER, SUITE 600 LOS ANGELES, CA 90017

ACCOUNT NO. UNKNOWN WEE-BOOS, LLC TRADE PO BOX 451 CRESCENT, OK 73028

ACCOUNT NO. $175,13 WERRES CORPORATION TRADE P,O. BOX 759022 BALTIMORE, MD 21275-9022

ACCOUNT NO. X X X $0,00 WEST TELEMARKETING, LP CONTRACT/AGREEMENT 11808 MIRACLE HILLS DRIVE OMAHA, NE 68154

ACCOUNT NO. X X X $0,00 WEST TELEMARKETING, LP CONTRACT/AGREEMENT GENERAL COUNSEL 11808 MIRACLE HILLS DRIVE OMAHA, NE 68154

ACCOUNT NO. X X X $0,00 WESTAFF CONTRACT/AGREEMENT PO BOX 54619 LOS ANGELES, CA 90054-0619

Subtotal $1,369.63 I Page 112 of 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT ~ z r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF :: r5 c CLAIM SUBJECT TO SETOFF, SO z C -l INCLUDING ZIP CODE, ~ C\ m 0 m 5 0 AND ACCOUNT NUMBER :; STATE. Z -l m~ (See instructions above.) 0

ACCOUNT NO. WESTERN BRANCH DIESEL CONTRACTIAGREEMENT X X x $0.00 ATTN: HERB BURTON 3504 SHIPWRIGHT STREET PORTSMOUTH, VA 23703

ACCOUNT NO. WESTERN BRANCH DIESEL, INC. TRADE $44,100.00 PO BOX 7788 PORTSMOUTH, VA 23707-0788

ACCOUNT NO, WILAND DIRECT, INC. CONTRACT/AGREEMENT X X X $0.00 2950 COLORFUL AVE" SUITE 100 LONGMONT, CO 80504

ACCOUNT NO. WILAND DIRECT, INC. CONTRACTIAGREEMENT X X X $0.00 2950 COLORFUL AVE., SUITE 100 LONGMONT, CO 80504

ACCOUNT NO. WILLIAMS SUPPLY, INC. TRADE $295.21 PO BOX 2766 ROANOKE, VA 24001-2766

ACCOUNT NO. WING ON TRADING, LLC TRADE $27,682,80 402 MAIN STREET SUITE 100-127 METUCHEN, NJ 8840

ACCOUNT NO. WINNING MOVES TRADE $26,184.00 75 SYLVAN STREET, SUITE C-104 DANVERS, MA 1923

ACCOUNT NO. WM K WALTHERS INC TRADE $216,839.90 PO BOX 3039 MILWAUKEE, WI 53201-3039

$315,101.91 I Page 1130f 116 Subtotal (Total of this page) B6F (Offcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n c 0 n i DATE CLAIM WAS INCURRED, AND 0 Vi AMOUNT CREDITOR'S NAME AND 0 z -0 ~ IF r OF CLAIM MAILING ADDRESS, 0m CONSIDERATION FOR CLAIM. ~ D c n Z C -l INCLUDING zip CODE, ~ CLAIM SUBJECT TO SETOFF, SO G\ m 0 STATE. m 0 0 AND ACCOUNT NUMBER :i ~ ~ 0m (See instructiomi above.)

ACCOUNT NO. $150,017.88 WNR INDUSTRIES L TD TRADE RM 1102, EMPIRE CENTER 68 MODY ROAD TST EAST, KOWLOON HONG KONG

ACCOUNT NO. $3,315.76 WOMACK ELECTRIC SUPPLY TRADE PO BOX 521 DANVILLE, VA 24543-0521

ACCOUNT NO. UNKNOWN WOO-A-MART PRODUCTS INC TRADE 1590 MILLIKEN AVENUE #A ONTARIO, CA 91761

ACCOUNT NO. $13,582.79 WOODS ROGERS PLC TRADE PO BOX 14125 ROANOKE, VA 24038

ACCOUNT NO. $143,671.84 WOW WEE GROUP LIMITED TRADE SUITE 301, ENERGY PLAZ 92 GRANVILLE ROAD T.S.T EAST HONG KONG

ACCOUNT NO. UNKNOWN WYNIT, INC TRADE PO BOX 711719 CINCINNATI, OH 45271-1719

ACCOUNT NO. $72.60 X-TECH OUTDOORS TRADE 47 WOODLAWN AVE E TORONTO, ON M4T1 B9 CANADA

ACCOUNT NO. $32,242,00 Y & C FASHION JEWELLERY LIMITED TRADE UNITE 1006, 10/FL CARNARVON PLAZ 20 CARNARVON ROAD TSIMSHATSUI, KOWLOON

Subtotal $342,902.87 I Page 1140f 116 (Total of this page) B6F (Ofcial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08.13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n :i n c 0 CREDITOR'S NAME AND 0 DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT ~ z i- -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -l is c CLAIM SUBJECT TO SETOFF, SO Z C -l INCLUDING ZIP CODE, ~ G\ m 0 m 0 0 AND ACCOUNT NUMBER :J STATE. Z -l ~m (See instructions above.) 0

ACCOUNT NO. YAHOO CONTRACT/AGREEMENT X X X $0.00 701 FIRST AVENUE SUNNYVALE, CA 94089

ACCOUNT NO. YAHOO! INC. TRADE $5,573.95 ACCOUNTS RECEIVABLE PO BOX 3003 CAROL STREAM, IL 60132-3003

ACCOUNT NO. UNKNOWN YAHOO! INC. ET AL. LITIGATION X X X PO BOX 3003 CAROL STREAM,IL 60132-3003

ACCOUNT NO. Y AHOOI SEARCH MARKETING (FORMERLY TRADE $121,952.79 OVERTURE) PO BOX 89-4147 LOS ANGELES, CA 90189-4147

ACCOUNT NO. 419408 YANG MING MARINE TRANSPORT CORP. CONTRACT/AGREEMENT X X X $0.00 ATTN: GARY KARDIAN 525 WASHINGTON BLVD 25TH FLOOR JERSEY CITY, NJ 7310

ACCOUNT NO, YANG, ITING TONY EMPLOYEE $100.00 134 WESTMORELAND CT APT 1B DANVILLE, VA 24541

ACCOUNT NO, YANGMING MARINE TRANSPORT CORPORATION CONTRACT/AGREEMENT X X X $0.00 525 WASHINGTON BLVD. 25TH FL. JERSEY CITY, NJ 07310

ACCOUNT NO. YAT MING INDUSTRIAL FACTORY L TO TRADE $20,400.00 2625 N BERKELEY LAKE RD SUITE 200 DULUTH, GA 30096-3096

Page 115 of 116 Subtotal $148.026.74 I (Total of this page) B6F (Oficial Form 6F) (12/07) - Cont. eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE F - CREDITORS HOLDING UNSECURED NON PRIORITY CLAIMS (Continuation Sheet) n n c 0 CREDITOR'S NAME AND 0 i DATE CLAIM WAS INCURRED, AND 0 z Vi AMOUNT ~ z r -0 OF CLAIM MAILING ADDRESS, 0m n CONSIDERATION FOR CLAIM. IF -j .ô c CLAIM SUBJECT TO SETOFF, SO Z ~ -jm INCLUDING ZIP CODE, ~ Gì 0 0 AND ACCOUNT NUMBER 0:i STATE. m ~ ~m (See instructions above.) 0

ACCOUNT NO. YELLOW TRANSPORTATION CONTRACT/AGREEMENT X X X $0.00 PO BOX 7270 OVERLAND PARK, KS 66207

ACCOUNT NO. YELLOW TRANSPORTATION TRADE $2,739.51 P.O. BOX 5901 TOPEKA, KS 66605-0901

ACCOUNT NO. X X $0.00 YOUNG AMERICA CORPORATION CONTRACT/AGREEMENT X 717 FAXON ROAD YOUNG AMERICA, MN 55397

ACCOUNT NO. X X X $0.00 ZAPF CREATION CONTRACT/AGREEMENT 4901 VINELAND ROAD SUITE # 370 ORLANDO, FL 32811

ACCOUNT NO. ZHEJIANG JOJOY LEISURE PRODUCTS CO., L TO TRADE $15,366.60 2F, NO 798 JIANGCHENG RD HANGZHOU, 310009 CHINA

ACCOUNT NO. ZHEJIANG XINYUN WOOD INDUSTRY GROUP CO., L TO TRADE $682,171.54 NO. 378 ZHONG SHAN ROAD YUNHE, ZHEJIANG CHINA

Total $16,199,597.24

$700,27765 I Page 116 of 116 Subtotal (Total of this page) B6G (Offcial Form 6G) (12/07)

eToys Direct, Inc. 08-13416 Case No. (If known) Debtor

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, state the child's initials and the name and address of the child's parent or guardian, such as "A.B, a minor child, by John Doe, guardian." Do not disclose the child's name. See, 11 U.S.C. § 112 and Fed.R Bankr. P. 1007(m).

D 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 OTHER PARTIES TO LEASE OR CONTRACT INTEREST, STATE WHETHER LEASE IS FOR NONRESIDENTIAL REAL PROPERTY, STATE CONTRACT NUMBER OF ANY GOVERNMENT CONTRACT

40WEIGHT, LLC CONTRACTIAGREEMENT 612 WEST MAIN ST. SUITE 300 MADISON, Wi 53703

4YOURSOUL.COM INC CONTRACTIAGREEMENT DBA ARROWEYE SOLUTIONS 549 WEST RANDOLPH STREET SUITE 200 CHICAGO, IL 60661

4YOURSOUL.COM INC, CONTRACTIAGREEMENT 549 WEST RANDOLPH ST. STE. 200 CHICAGO, IL 60661

ABACUS/DOUBLE CLICK INC. CONTRACTIAGREEMENT 11101 W. 120TH AVE. BROOMFIELD, CO 80021

ADT SECURITY SERVICES CONTRACTIAGREEMENT ATTN: CHRISTOPHER TOUFAS PO BOX 371967 PITTSBURGH, PA 15250-7967

AIRGAS NATIONAL WELDERS CONTRACTIAGREEMENT ATTN: STEVE BALDWIN PO BOX 601985 CHARLOTTE, NC 28260-1985

CONTRACTIAGREEMENT AKA MAl TECHNOLOGIES ATTN: GENERAL POST OFFICE P.O. BOX 26590 NEW YORK, NY 10087-6590

Page 1 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CONTRACT/AGREEMENT ALL Copy PRODUCTS 4141 COLORADO BOULEVARD DENVER, CO 80216

CONTRACT/AGREEMENT ALL COpy PRODUCTS 4141 COLORADO BOULEVARD DENVER, CO 80216

CONTRACT/AGREEMENT ALLISON WOODBURY 2671 SOUTH CLARKSON ST. DENVER, CO 80210

CONTRACT/AGREEMENT ALL TEL PO BOX 96019 CHARLOTTE, NC 28296

CONTRACT/AGREEMENT ALL TELL PO BOX 96019 CHARLOTTE, NC 28296-0019

CONTRACTIAGREEMENT ALPHA MOM TV, INC ATTN: ISABELL KALLMAN 200 EAST 62ND STREET NEW YORK, NY 10021

CONTRACT/AGREEMENT AMANN, DELAU ASSOCIATES, LLC 165 S. UNION BLVD" STE. 540 LAKEWOOD, CO 60228

CONTRACT/AGREEMENT AMAZON.COM 8329 WEST SUNSET RD SUITE 220 LAS VEGAS, NV 89113

CONTRACTIAGREEMENT AMERICAN EXPRESS PO BOX 53773 PHOENIX, AZ 85072

Page 2 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

AMERICAN EXPRESS TRAVEL RELATED SERVICES COMPANY INC. CONTRACT/AGREEMENT PO BOX 360001 FT LAUDERDALE, FL 33336-0001

AMERICAN GREETINGS CONTRACT/AGREEMENT ONE AMERICAN ROAD CLEVELAND, OH 44144-2399

ANDREA EDMUNDS CONTRACTIAGREEMENT 5500 COX RD SUITE M GLEN ALLEN, VA 23060

ANYWARE NETWORK SOLUTIONS CONTRACT/AGREEMENT 7257 S TUCSON WAY SUITE 125 ENGLEWOOD, CO 80112

APPLIED COMPUTER SOLUTIONS CONTRACTIAGREEMENT 15461 SPRINGDALE STREET HUNTINGTON BEACH, CA 92649

ASPEN CONFERENCING CONTRACTIAGREEMENT 311 S. FIRST ST. ASPEN, CO 81611

AT&T CONTRACTIAGREEMENT BLDG. 51120TH AND 1 STREETS OMAHA, NE 68137

AT&T CONTRACTIAGREEMENT 55 CORPORATE DRIVE BRIDGEWATER, NJ 08807

AT&T CONTRACTIAGREEMENT 55 CORPORATE DRIVE BRIDGEWATER, NJ 08807

Page 3 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

AT&T CONTRACVAGREEMENT 55 CORPORATE DRIVE BRIDGEWATER, NJ 08807

AT&T CONTRACT/AGREEMENT 65 WOLF ROAD ALBANY, NY 12205

AT&T CONTRACVAGREEMENT 55 CORPORATE DRIVE BRIDGEWATER, NJ 08807

AT&T CONTRACVAGREEMENT 55 CORPORATE DRIVE BRIDGEWATER, NJ 08807

BABETTE S. HOLLAND CONTRACT/AGREEMENT 810 HUMBOLDT STREET BROOKLYN, NY 11222

BANC OF AMERICA LEASING & CAPITAL, LLC CONTRACVAGREEMENT PO BOX 7023 TROY, MI 48007-7023

BARNES CONTRACT/AGREEMENT 703 MESA DRIVE RIFLE, CO 81650

BARRY HOLLINGSWORTH CONTRACVAGREEMENT 2675 HUNTSFORD PLACE HIGHLANDS RANCH, CO 80126

BARTHCO INTERNATIONAL,INC. CONTRACT/AGREEMENT ATTN: SUSAN MAISANO THE NAVY YARD 5101 S BROAD STREET

Page 4 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

BECOME, INC CONTRACVAGREEMENT 1300 CRITTENDEN LANE MOUNTAIN VIEW, CA 94043

BIG IDEA GROUP, INC. CONTRACVAGREEMENT 175 CANAL ST., STE. 5B MANCHESTER, NH 03101

BIRDOG CONTRACT/AGREEMENT ATTN: KEVIN STRUDTHOFF 23011 N.117 AVE SUITE 201

BJS WHOLESALE CLUB INC CONTRACT/AGREEMENT ONE MERCER ROAD P.O BOX 9601 NATICK, MA 01760

BJS WHOLESALE CLUB INC CONTRACT/AGREEMENT ONE MERCER ROAD P,O BOX 9601 DENVER, CO 80237

BLUE COAT SYSTEM CONTRACT/AGREEMENT 650 ALMANOR AVE. SUNNYVALE, CA 94085

BLUE HORSESHOE SOLUTIONS INC. CONTRACT/AGREEMENT 11590 NORTH MERIDIAN, SUITE 520 CARMEL, IN 46032

BOWLES CORPORATION CONTRACT/AGREEMENT ATTN: STANLEY BOWLES PO BOX 4706 MARTINSVILLE, VA 24115-4706

BU AND SHOP.COM-SHOP,COM CONTRACT/AGREEMENT 1 LOWER RAGSDALE DR. BLDG 1, SUITE 210 MONTEREY, CA 93940

Page 5 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

BUY,COM CONTRACT~GREEMENT 85 ENTERPRISE, SUITE 100 ALISO VIEJO, CA 92656

C & G CONSULTING ASSOCIATES, INC CONTRACTIAGREEMENT 474 REVERE BEACH BLVD UNIT 505 REVERE, MA 01521

CALAMP SOLUTIONS INC, CONTRACTIAGREEMENT 492 NINTH STREET, SUITE 310 OAKLAND, CA 94607

CAPACHE TRANSPORTATION LLC CONTRACTIAGREEMENT ATTN: BOB PEDDLE PO BOX 3518 KNOXVILLE, TN 37927-3518

CENTER FOR ECOLOGICAL TECHNOLOGY, INC, CONTRACTIAGREEMENT 112 ELM ST, PITTSFIELD, MA 01201

CHANNEL INTELLIGENCE INC CONTRACTIAGREEMENT 1180 CELEBRATION BOULEVARD CELEBRATION, FL 34747

CHANNEL INTELLIGENCE INC CONTRACT/AGREEMENT 1180 CELEBRATION BOULEVARD CELEBRATION, FL 34747

CHASE CONTRACTIAGREEMENT 1601 ELM ST. DALLAS, TX 75201

CIBER CONTRACT/AGREEMENT ATTN: DAVE BUHAY 5251 DTC PARKWAY SUITE 1400

Page 6 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CIBER ENTERPRISE SOLUTIONS CONTRACVAGREEMENT ONE LINCOLN CENTRE SUITE 400 OAKBROOK TERRACE, IL 60181

CINTAS CONTRACVAGREEMENT ATTN: ROBIN SPENCER PO BOX 1007 BEDFORD, VA 24523

CINTAS CONTRACVAGREEMENT ATTN: ROBIN SPENCER PO BOX 1007 BEDFORD, VA 24523

CINTAS CONTRACT/AGREEMENT ATTN: ROBIN SPENCER PO BOX 1007 BEDFORD, VA 24523

CINTAS CONTRACT/AGREEMENT ATTN: ROBIN SPENCER PO BOX 1007 BEDFORD, VA 24523

CIRCUIT CITY STORES, INC. CONTRACVAGREEMENT 9954 MAYLAND DRIVE RICHMOND, VA 23233-1464

CIRCUIT CITY STORES, INC. CONTRACT/AGREEMENT 1100 CIRCUIT CITY ROAD MARION, IL 62959

CIRCUIT CITY STORES, ING. CONTRACT/AGREEMENT 9950 MA YLANLl LlHIVI: RICHMOND, VA 23233-1464

CIT CONTRACVAGREEMENT P.O. BOX 550599 JACKSONVILLE, FL 3255-0599

Page 7 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CIT CONTRACT/AGREEMENT P.O. BOX 550599 JACKSONVILLE, FL 3255-0599

CIT CONTRACT/AGREEMENT P.O. BOX 550599 JACKSONVILLE, FL 3255-0599

CIT CONTRACT/AGREEMENT P,O. BOX 550599 JACKSONVILLE, FL 3255-0599

CIT FINANCING TRANSACTION CONTRACT/AGREEMENT PO BOX 1036 CHARLOTTE, NC 28201-1036

CIT GROUP/BUSINESS CREDIT INC. CONTRACVAGREEMENT PO BOX 1036 CHARLOTTE, NC 28201-1036

CITCORP LEASING, INC CONTRACT/AGREEMENT PO BOX 7247-7878 PHILADELPHIA, PA 19170-7878

CITCORP CREDIT SERVICES, INC. CONTRACT/AGREEMENT ATTN: ADAYNA GONZALES ONE COURT SQUARE LONG ISLAND CITY, NY 11120

CITICORP LEASING, INC CONTRACVAGREEMENT PO BOX 7242-7878 PHILADELPHIA, PA 19170-7878

CITY OF DANVILLE CONTRACVAGREEMENT PO BOX 3308 DANVILLE, VA 24543-3308

Page 8 of 42 08.13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CONTRACT/AGREEMENT CNET NETWORKS, INC. 235 SECOND STREET SAN FRANCISCO, CA 94105

CONTRACTIAGREEMENT COMMERCIAL FIRE FIGHTERS ATTN: BEBE GOARD 81 DYE PLANT ROAD MARTINSVILLE, VA 24113

CONTRACT/AGREEMENT COMPUWORKS 66 WEST STREET, 4TH FLOOR PITTSFIELD, MT 01201

CONTRACT/AGREEMENT CONTINENTAL PROMOTION GROUP INC 7405 EAST MONTE CRISTO SCOTTSDALE, AZ 85260

CONTRACT/AGREEMENT COSCO CONTAINER LINES AMERICA, INC. ATTN: BRIAN ABRAMOWITZ 100 LIGHTNING WAY SECAUCUS, NJ 7094

CONTRACT/AGREEMENT COSCO CONTAINER LINES COMPANY UNLIMITED NO 378 DONG DA MING ROAD SHANGHAI 200080 CHINA

CONTRACTIAGREEMENT COSCO NORTH AMERICA INC 100 LIGHTING WAY SEACAUCUS, NJ 07094

CONTRACTIAGREEMENT COSTCO 999 LAKE DRIVE ISSAQUAH, WA 98027

CONTRACTIAGREEMENT COUDERT BROTHERS 200121 35TH FLOOR 88 CENTURY BLVD. SHANGHAI 200121 CHINA

Page 9 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CRAVE TECHNOLOGY CONTRACTIAGREEMENT 8190 S.SAN JUAN RANGE RD. LITTLETON, CO 80127

CREATION CHAMBER CONTRACTIAGREEMENT 1900 WAZEE ST. SUITE 250 DENVER, CO 80202

CREATIVE INNOVATIONS CONTRACTIAGREEMENT 877 SOUTH ST. PITTSFIELD, MA 01201

CRICK PICTURES CONTRACTIAGREEMENT 770 N. HALSED SUITE 508 CHICAGO, IL 60622

CROSS MARKETING, LLC CONTRACTIAGREEMENT P. 0, BOX 7311 SPANISH FORT, AL 36577

CRUCIGER LP CONTRACT/AGREEMENT ATTN: JOB LUNING PRAK 501 PENLLYN PIKE PENLLYN, PA 19422

CUMBERLAND OFFICE PARK CONTRACT/AGREEMENT 99918TH STREET, NORTH TOWER, SUITE 1201 DENVER, CO 80202

CUMBERLAND OFFICE PARK, LLC - C/O AMERIMAR REAL TV CONTRACT/AGREEMENT 99918TH STREET, NORTH TOWER, SUITE 1201 DENVER, CO 80202

CYBER SOURCE CORPORATION CONTRACT/AGREEMENT 1295 CHARLESTON RD MOUNTAIN VIEW, CA 94043-1307

Page 10 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CYCLONE COMMERCE CONTRACTIAGREEMENT 8388 EAST HARTFORD DRIVE SUITE 100 SCOTTSDALE, AZ 85255

DESHAW LAMINAR PORTFOLIOS CONTRACTIAGREEMENT 120 WEST 45TH STREET 39TH FLOOR NEW YORK, NY 10036

D.E. SHAW AQ-SP SERIES 2-01, L.L.C CONTRACTIAGREEMENT 1166 AVENUE OF THE AMERICAS FIFTH FLOOR NEW YORK, NY 10036-2737

D.E. SHAW LAMINAR SECUTIES PORTFOLIOS, LLC CONTRACTIAGREEMENT 120 WEST 45TH STREET, 39TH FLOOR NEW YORK, NY 10036

DALLAS MARKET CENTER OPERATING L.P MT CONTRACTIAGREEMENT 2100 STEMMONS FWY., MS 180 DALLAS, TX 75207

DAVENPORT ENERGY CONTRACTIAGREEMENT ATTN: JEFF BOWERS PO BOX 879 CHATHAM, VA 24531

DD TRADERS, INC. CONTRACT/AGREEMENT 7500 W. 160TH STREET STILWELL, KS 66085

DD TRADERS, INC. CONTRACTIAGREEMENT 7500 W. 160TH STREET STILWELL, KS 66085

DD TRADERS, INC. CONTRACTIAGREEMENT 7500 W. 160TH STREET STILWELL, KS 66085

Page 11 of 42 eToys Direct, Inc. 08.13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

DO TRADERS, INC. CONTRACT/AGREEMENT 7500 W. 160TH STREET STILWELL, KS 66085

DD TRADERS, INC, CONTRACTIAGREEMENT 7500 W. 160TH STREET STILWELL, KS 66085

DENVER PLACE ASSOCIATES LIMITED PARTNERSHIP CONTRACTIAGREEMENT 99918TH ST. NORTH TOWER, SUITE 1201 DENVER, CO 80202

DEPARTMENT OF THE INTERIOR U.S. FISH AND WILDLIFE SERVICE CONTRACTIAGREEMENT P,O. BOX 492098 DENVER, CO 80249

DODSON PEST CONTROL CONTRACTIAGREEMENT ATTN: DANNY HANKINS 602 PINEY FOREST ROAD DANVILLE, VA 24540

DODSON PEST CONTROL CONTRACTIAGREEMENT ATTN: DANNY HANKINS 602 PINEY FOREST ROAD DANVILLE, VA 24540

DOMINION POWER CONTRACTIAGREEMENT ATTN: W.S. JORDAN PO BOX 26543 RICHMOND, VA 23290-0001

DOMINION POWER CONTRACTIAGREEMENT ATTN: W,S. JORDAN PO BOX 26543 RICHMOND, VA 23290-0001

DRUGSTORE,COM CONTRACTIAGREEMENT 411108TH AVE. NE, SUITE 1400 BELLEVUE, WA 98004

Page 12 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

EAST BOWLES, LLC CONTRACT/AGREEMENT P.O. BOX 4706 MARTINSVILLE, VA 24115

EAST COAST STORAGE EQUIPMENT COMPANY INCORPORATED CONTRACTIAGREEMENT 581 MANTALOKING ROAD BRICK, NJ 08723

EASY LINK SERVICES INTERNATIONAL CORPORATION CONTRACTIAGREEMENT 6025 THE CORNERS PARKWAY SUITE 100 NORCROSS, GA 30092

EBA TES CONTRACTIAGREEMENT 185 BERRY STREET, STE. 4700 SAN FRANCISCO, CA 94107-1739

ECREEK CONTRACTIAGREEMENT 710 SOUTH ASH STREET, SUITE 100 GLENDALE, CO 80246

ECREEK CONTRACTIAGREEMENT 710 SOUTH ASH STREET, SUITE 100 GLENDALE, CO 80246

EHOBBIES CONTRACTIAGREEMENT 18300 VALLEY VIEW BLVD. LA MIRADA, CA 90638

EMBASSY SUITES DENVER DOWNTOWN CONTRACTIAGREEMENT 1881 CURTIS STREET DENVER, CO 80202

EMPLOYMENT FIRM CONTRACTIAGREEMENT PO BOX 1029 PARKER, CO 80134-1029

Page 13 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

ENDECA TECHNOLOGIES INC. CONTRACTIAGREEMENT 55 CAMBRIDGE PARKWAY CAMBRIDGE, MA 02142

ENTERTAINMENT SOFTWARE CONTRACTIAGREEMENT 317 MADISON AVE. 22ND FLOOR NEW YORK, NY 10017

EPICOR SOFTWARE CORPORATION CONTRACT~GREEMENT ATTN: MILLY RAMIREZ 2020 WINSTON PARK DR # 201 OAKVILLE, ON, CANADA 16H6X7

EPICOR SOFTWARE CORPORATION CONTRACTIAGREEMENT 195 TECHNOLOGY DRIVE IRVINE, CA 92618

EPSILON DATA MANAGEMENT LLC (DBA) ABACUS CONTRACTIAGREEMENT 2550 CRESCENT DR. LAFAYETTE, CO 80026

EQUIFAX CONTRACTIAGREEMENT 301B INDUSTRIAL BLVD, CONWAY, AZ 72032

ERNST AND YOUNG LLP CONTRACT/AGREEMENT 5 TIMES SQUARE NEW YORK, NY, 10036-6530

ETOYS DIRECT INC. CONTRACTIAGREEMENT 1099 18TH STREET, SUITE 1800 DENVER, CO 80202

EXEMPLUM CONTRACT/AGREEMENT 1750 KRAFT DRIVE STE 2600 BLACKSBURG, VA 24060

Page 14 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CONTRACT/AGREEMENT EXPEDITORS AnN: EVP CFO 1015 3RD AVE 12TH FLOOR

CONTRACT/AGREEMENT FARMER BROS. CO 20333 S. NORMANDIE AVE. TORRANCE, CA 90502

CONTRACT/AGREEMENT FASANO AND ASSOCIATES 14101 VALLEYHEART DRIVE SUITE 200 SHERMAN OAKS, CA 91423

CONTRACTIAGREEMENT FEDERAL EXPRESS AnN: JEFF WAKELEE 4901 S. ZUNI ST. LITTLETON, CO 80120

CONTRACT/AGREEMENT FEDEX SMART POST, INC PO BOX 672085 DALLAS, TX 75267-2085

CONTRACT/AGREEMENT FEENIX 101 N. EUCLID AVENUE BRADLEY, IL 60195

CONTRACT/AGREEMENT FILLPOINT 2392 ROUTE 9 MECHANICVILLE, NY 12118

CONTRACT/AGREEMENT FIRST PIEDMONT CORP, AnN: STEVE WATSON 108 SOUTH MAIN STREET CHATHAM, VA 24531

CONTRACTIAGREEMENT FIRST PIEDMONT CORP. AnN: STEVE WATSON 108 SOUTH MAIN STREET CHATHAM, VA 24531

Page 15 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

FIRST PIEDMONT CORP. CONTRACTIAGREEMENT ATTN: STEVE WATSON 108 SOUTH MAIN STREET CHATHAM, VA 24531

FIRST PIEDMONT CORP. CONTRACT/AGREEMENT ATTN: STEVE WATSON 108 SOUTH MAIN STREET CHATHAM, VA 24531

FOR BABIES TO TEENS, INC. CONTRACTIAGREEMENT ATTN: KENNETH AND RICHARD GOORE 2700 MARCONI AVENUE SACRAMENTO, CA 95821

FRANCOTYP-POSTALlA, INC. CONTRACTIAGREEMENT PO BOX 4272 CAROL STREAM, IL 60197

GARY LINDSEY CONTRACTIAGREEMENT 21618 EAST CALEY DR. CENTENNIAL, CO 80016

GEORGIANNE BROWN CONTRACTIAGREEMENT 1380 NW 105TH AVENUE PLANTATION, FL 33322

GEOTRUST CONTRACTIAGREEMENT 40 WASHINGTON STREET, SUITE 20 WELLESLEY HILLS, MA 02481

GEVITY HRV, L.P., CONTRACT/AGREEMENT 9000 TOWN CENTER PARKWAY BRADENTON, FL 34202

GIFT ACQUISITION, LLC. CONTRACTIAGREEMENT 900 CUMMINGS CENTER, SUITE 307T BEVERLY, MA 01915

Page 16 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CONTRACTIAGREEMENT GIFT CERTIFICATE CENTER, INC (D.B,A. HALLMARK INSIGHTS) 121 SOUTH EIGHTH STREET, SUITE 700 MINNEAPOLIS, MN 55402

CONTRACT/AGREEMENT GLOBAL TECHNOLOGY RESOURCE, INC 2941 WEST 19TH STREET DENVER, CO 80204

CONTRACTIAGREEMENT GLOBAL TECHNOLOGY RESOURCE, INC. 2941 WEST 19TH STREET DENVER, CO 80204

CONTRACT/AGREEMENT GLOBAL TECHNOLOGY RESOURCE, INC. 2941 WEST 19TH STREET DENVER, CO 80204

CONTRACTIAGREEMENT GOOGLE PAYMENT CORP 1600 AMPHITHEATRE PARKWAY MOUNTAIN VIEW, CA 94043

CONTRACT/AGREEMENT HALE AND DOOR LLP 60 STATE ST. BOSTON, MA 02109

CONTRACTIAGREEMENT HALECO (HAYNSWORTH'S INC,) ATTN: BOB FELDMAN 840 MEMORIAL DRIVE DANVILLE, VA 24541

CONTRACTIAGREEMENT HATCHER CENTER, INC 7180 US HIGHWAY 29 BLAIRS, VA 24527

CONTRACT/AGREEMENT HELLER FINANCIAL LEASING, INC 401 MERRIT SEVEN, FIRST FLOOR NORWALK, CT 06851

Page 17 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

HERRIN DESIGN GROUP CONTRACTIAGREEMENT 290 EUCALYPTUS AVE COTATI, CA 94931

HEWLETT PACKARD COMPANY CONTRACT/AGREEMENT MELISSA DONOVAN 8000 FOOTHILLS BLVD M/S #5538 ROSEVILLE, CA 95747

HILB ROGAL & HOBBS OF N,Y. LLC CONTRACTIAGREEMENT 100 PARK AVENUE, 14TH FLOOR NEW YORK, NY 10017

HILL TOP NEW MEDIA INC CONTRACTIAGREEMENT 3960 INCE STREET CULVER CITY, CA 90232

HILL TOP NEW MEDIA, INC CONTRACTIAGREEMENT 3960 INCE STREET CULVER CITY, CA 90232

HILTON HOTELS CORPORATION CONTRACT/AGREEMENT 9336 CIVIC CENTER DRIVE BEVERLY HILLS, CA 90210

HUEN & PARTNERS CONTRACTIAGREEMENT 8TH FLOOR LI PO CHUN CHAMBERS 189 DES VOEUXHON KONG

14 COMMERCE CONTRACTIAGREEMENT 9690 DEERECO ROAD, SUITE 705 TIMONIUM, MD 21093

IFUL.COM LLC CONTRACT/AGREEMENT 5195 MAIN STREET WILLIAMSVILLE, NY 14221

Page 18 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

INCAP SOFTWARE CONTRACTIAGREEMENT 633 E.131STWAY THORNTORN, CO 80241

CONTRACTIAGREEMENT INCAP SOFTWARE 633 E. 131ST WAY THORNTORN, CO 80241

CONTRACT/AGREEMENT IN CAP SOFTWARE 633 E.131ST WAY THORNTORN, CO 80241

CONTRACTIAGREEMENT INCAP SOFTWARE LLC 8690 WOLFF COURT SUITE 200 WESTMINSTER, CO 80031

CONTRACT/AGREEMENT INDIGO GATE,INC PEGASUS DRIVE COLTS NECK, NJ 07722

CONTRACT/AGREEMENT INDUSTRIAL BATTERY & CHARGER ATTN: HANK BENSON PO BOX 602104 CHARLOTTE, NC 28260-2104

CONTRACTIAGREEMENT INDUSTRIAL BATTERY & CHARGER ATTN: HANK BENSON PO BOX 602104 CHARLOTTE, NC 28260-2104

CONTRACT/AGREEMENT INFLOW INC. 1350 SEVENTEENTH ST., SUITE 300 DENVER, CO 80202

CONTRACT/AGREEMENT INTEGRO 1350 SEVENTEENTH STREET SUITE 300 DENVER, CO 80202

Page 19 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CONTRACVAGREEMENT IRON MOUNTAIN - OFF SITE DATA PROTECTION P.O. BOX 915026 DALLAS, TX 75391-5026

CONTRACVAGREEMENT JACK OF ALL GAMES, INC. 622 BROADWAY, NEW YORK, NY 10012 DALLAS, TX 75284-9789

CONTRACT/AGREEMENT JACK OF ALL GAMES, INC. PO BOX 849789 DALLAS, TX 75284-9789

CONTRACT/AGREEMENT JATEK INTERNATIONAL, LLC 10 EAST SOUTH TEMPLE, SUITE 900 SALT LAKE CITY, UT 84133

CONTRACT/AGREEMENT JEANNE V AN ETTEN 6 GARDENER PERRY LANE NANTUCKET, MA 02554

CONTRACVAGREEMENT JELLYFISH, INC. 1600 ASPEN COMMONS, SUITE 950 MIDDLETON, WI 53562

CONTRACVAGREEMENT JOSEPH ARRIA 19TH FLOYD STREET WINTHROP, MA 02152

CONTRACT/AGREEMENT JOSIAH LAMBERT 1391 EAST COUNTRY LANE ERDA, UT 84074

CONTRACT~GREEMENT KABOOSE MARA GARDNER 505 UNIVERSITY AVE, STE 1400 TORONTO, ONT M5G 1X3

Page 20 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CONTRACT/AGREEMENT KABOOSE INC MARA GARDNER 505 UNIVERSITY AVE. STE. #1400 TORONTO, ONT. M5G 1X3

CONTRACT/AGREEMENT KB CONSOLIDATED, INC. 200 TOY LANE BLAIRS, VA 24527

CONTRACTIAGREEMENT KB HOLDINGS, LLC ANDREW BAILEN 100 WEST STREET PITTSFIELD, MA 01201

CONTRACT~GREEMENT KB HOLDINGS, LLC 100 WEST ST. PITTSFIELD, MA 01201

CONTRACT/AGREEMENT KB TOYS 100 WEST STREET PITTSFIELD, MA 01201

CONTRACT/AGREEMENT KB TOYS INC. 1099 18TH STREET, SUITE 1800 DENVER, CO 80202

CONTRACTIAGREEMENT KBKIDS,COM LLC 1820 WILLOW SPRINGS WAY FORT COLLINS, CO 80528

CONTRACT/AGREEMENT KEYNOTE SYSTEMS, INC. DEPT 33407, PO BOX 39000 SAN FRANCISCO, CA 94139

CONTRACTIAGREEMENT KIDSCASH PO BOX 17173 CHAPEL HILL, NC 27516

Page 21 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

KMART CONTRACTIAGREEMENT 3100 WEST BIG BEAVER ROAD TROY, MI 48084

KODIAK GROUP CONTRACT/AGREEMENT 66 WEST STREET PITTSFIELD, MA 01201

KRONIS FRONTLINE LABOR MANAGEMENT SYSTEM CONTRACTIAGREEMENT 16 THE SAGE, ESTATE ALBANY, NY 12204

KURT SALMON ASSOCIATES CONTRACTIAG REEMENT 1355 PEACHTREE STREET NE ATLANTA, GA 30309

LAUREL NELSON CONTRACT~GREEMENT LAURELEI 1202 WESTPORT RD SAN MARCOS, CA 92078

LAURELEIINC. CONTRACTIAGREEMENT LAURELEI 1202 WESTPORT RD SAN MARCOS, CA 92078

LEE TECHNOLOGIES CONTRACT/AGREEMENT 12150 MONUMENT DR. STE 150 FAIRFAX, VA 22033

LEE TECHNOLOGIES CONTRACT/AGREEMENT ATTN: BYLL YE CHICHESTER 12150 MONUMENT DRIVE SUITE 150

LEGENDS L.P. CONTRACT/AGREEMENT 2615 CULVER ROAD STE 200 ROCHESTER, NY 14609

Page 22 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

LEN CZABATOR CONTRACTIAGREEMENT 919 BRITTNEY TERRACE DOWNINGTOWN, PA 19335

LEVY AD GROUP, INC. CONTRACTIAGREEMENT 5905 S. DECATUR BLVD. #1 LAS VEGAS, NV 89118

LEXIS NEXIS CONTRACTIAGREEMENT 9443 SPRINGBORO PIKE MIAMISBURG, OH 45342

LIBBY CUMMINGS-MEAD CONTRACT/AGREEMENT 66 DALTON STREET CHARLESTON, SC 29492

LION SPORTS, INC. CONTRACTIAGREEMENT 701 KOEHLER AVE. SUITE 2 RONKONKOMA, NY 11779

LIQUID INC. CONTRACT/AGREEMENT 901 SANTA FE DR DENVER, CO 80204

LITTLE TIKES CONTRACTIAGREEMENT 2180 BARLOW ROAD HUDSON, OH 44236

LOFTWARE, INC CONTRACTIAGREEMENT 166 CORPORATE DRIVE PORTSMOUTH, NH 03801

LYNDON GAITHER CONTRACT/AGREEMENT 2801 LOVERS LANE DALLAS, TX 75225

Page 23 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

M.M. HAYES COMPANY CONTRACVAGREEMENT 16 THE SAGE ESTATE ALBANY, NY 12204

CONTRACT/AGREEMENT M.M.HAYES COMPANY INC. 16 THE SAGE ESTATE ALBANY, NY 12204

MACY'S EAST, INC, CONTRACVAGREEMENT ATTN: BIANCA WHITE 4401 SARR PARKWAY STONE MOUNTAIN, GA 30083

MAGIC CITY SPRINKLER INC. CONTRACVAGREEMENT ATTN: MELANIE OBENCHAIN 1601 GRANBY STREET NE ROANOKE, VA 24012

MAGNIFICENT TRIMMINGS INC CONTRACT/AGREEMENT 1487 POINSETTIA AVE. # 122 VISTA, CA 92081

MANHATTAN ASSOCIATES CONTRACVAGREEMENT 2300 WINDY RIDGE PARKWAY ATLANTA, GA 30339

MANPOWER CONTRACVAGREEMENT 5301 NORTH IRONWOOD ROAD MILWAUKEE, Wi 53217

MASTERCARD INTERNATIONAL CONTRACVAGREEMENT 2000 PURCHASE STREET PURCHASE, NY 10577

MAVEN NETWORKS CONTRACVAGREEMENT 4 CAMBRIDGE CENTER, 11TH FLOOR CAMBRIDGE, MA 02142

Page 24 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CONTRACT/AGREEMENT MCI COMMUNICATIONS, INC (VERIZON) 20655 STONE OAK PARKWAY SAN ANTONIO,TX 78258

CONTRACT/AGREEMENT MERCURY INTERACTIVE 1325 BORREGAS AVE. BUILDING B SUNNYVALE, CA 94089

CONTRACT~GREEMENT MERIDIAN IQ 10990 ROE AVENUE OVERLAND PARK, KS 66211

CONTRACTIAGREEMENT MESSAGE LABS 512 SEVENTH AVENUE, SIXTH FLOOR NEW YORK, NY 10018

CONTRACT/AGREEMENT MESSAGE LABS, INC. 512 7TH AVENUE NEW YORK, NY 10018

CONTRACT/AGREEMENT MEZI MEDIA 103 E. LEMON AVE. STE 200 MONROVIA, CA 91016

CONTRACTIAGREEMENT MGA 16380 ROSCOE BLVD. STE 100 VAN NUYS, CA 91406

MICHAEL LAIKEN CONTRACT/AGREEMENT 9421 NW 18TH DR. PLANTATION, FL 33322

CONTRACTIAGREEMENT MICROSOFT ONLINE L.P. 6100 NEIL ROAD RENO, NV 89570

Page 25 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

MICROSOFT ONLINE L.P. CONTRACTIAGREEMENT 6100 NEIL ROAD RENO, NV 89570

MICROSOFT ONLINE L.P. CONTRACT/AGREEMENT 6100 NEIL ROAD RENO, NV 89570

MID.ATLANTIC BUSINESS COMMUNICATIONS CONTRACT/AGREEMENT 701 PORTCENTRE PARKWAY PORTSMOUTH, VA 23704-5909

MIRIAM FRONTADO CONTRACT/AGREEMENT 11151 REDHAWK ST. PLANTATION, FL 33324

MOUNTAIN BOY SLEDWORKS CONTRACT/AGREEMENT PO BOX 730 SILVERTON, CO 81433

MOUNTAIN PARK SPRING WATER CONTRACT~GREEMENT 2835 LOWERY STREET WINSTON-SALEM, NC 27101

MOUNTAIN PARK SPRING WATER CONTRACTIAGREEMENT 2835 LOWERY STREET WINSTON-SALEM, NC 27101

MULTICAST, MEDIA TECHNOLOGIES, INC. CONTRACTIAGREEMENT 1100 CIRCLE 75 PARKWAY, SUITE 600 ATLANTA, GA 30339

MULTICAST MEDIA TECHNOLOGIES, INC. CONTRACT/AGREEMENT 1100 CIRCLE 75 PARKWAY, SUITE 600 ATLANTA, GA 30339

Page 26 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CONTRACTIAGREEMENT MULTICAST MEDIA TECHNOLOGIES, INC. 1100 CIRCLE 75 PARKWAY, SUITE 600 ATLANTA, GA 30339

CONTRACT/AGREEMENT MUTICAST MEDIA NETWORKS 1100 CIRCLE 75 PARKWAY, SUITE 600 ATLANTA, GA 30339

CONTRACTIAGREEMENT MY VIRTUAL MODEL II INC. 80 QUEEN STREET, SUITE 502 MONTREAL, QUEBEC H3C2N5 CANADA

CONTRACTIAGREEMENT NETCASTERS, INC. 461 BOSTON ST NEW ENGLAND BUSINESS PARK TOPSFIELD, MA 01983

CONTRACT/AGREEMENT NETWORK STANDARD CORP. DBA NETDELIGENCE P.O. BOX 204 GLADWYNE, PA 19035

CONTRACTIAGREEMENT NEW HORIZONS OF TECH VALLEY 10 AIRLINE DRIVE, SUITE 101 ALBANY, NY 12205

CONTRACT/AGREEMENT NYK LINE ATTN: WILLIAM HOPKINSON 300 LIGHTNING WAY SECAUCUS, NJ 7094

CONTRACTIAGREEMENT NYK LOGISTICS ATTN: BRIAN MCQUADE 300 LIGHTNING WAY SECAUCUS, NJ 7094

CONTRACT/AGREEMENT OFFICE PLUS 840 MEMORIAL DRIVE DANVILLE, VA 24541

Page 27 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

OFFICEPLUS BUSINESS CENTRE CONTRACTIAGREEMENT ATTN: BOB FELDMAN 810 MEMORIAL DRIVE DANVILLE, VA 24541

OLiKA LICENSING, INC. CONTRACTIAGREEMENT 10981 MARSHALL ROAD COVINGTON, KY 41015

OLIKA LICENSING, INC. CONTRACTIAGREEMENT 10981 MARSHALL ROAD COVINGTON, KY 41015

OMAR GARCIA CONTRACT/AGREEMENT 8471 DUNDEE TERRACE MIAMI LAKES, FL 33016 -

OMNITURE CONTRACTIAGREEMENT 550 EAST TIMPANOGS CIRCLE OREM, UT 84097

OMNITURE SITE CATALYST CONTRACTIAGREEMENT DEPT. CH 17426 PALATINE, IL 60055-7426

ORBITZ, LLC CONTRACTIAGREEMENT 200 SOUTH WACKER DRIVE CHICAGO, IL 60606

OVERBREAK, LLC CONTRACTIAGREEMENT 9420 CHIVERS AVE SUN VALLEY, CA 91352

OVERTURE SERVICES, INC. CONTRACTIAGREEMENT 74 PASADENA AVE., 3RD FLOOR PASADENA, CA 91103

Page 28 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

OXYGEN MEDIA INTERACTIVE, INC. CONTRACTIAGREEMENT ATTN: JOSEPH LAFALCE 75 NINTH AVENUE NEW YORK, NY 10011

PEG PEREGO CONTRACTIAGREEMENT 3625 INDEPENDENCE DRIVE FORT WAYNE, IN 46808

PINDAR NORTH AMERICA INC. CONTRACTIAGREEMENT 414 N. ORLEANS SUITE 708 CHICAGO, IL 60610

PITNEY BOWES CONTRACT/AGREEMENT ATTN: GARY KOCSIS PO BOX 856460 LOUISVILLE, KY 40285-6460

PITNEY BOWES CONTRACTIAGREEMENT 2225 AMERICAN DRIVE NEENAH, Wi 54956

PITNEY BOWES CONTRACTIAGREEMENT 2225 AMERICAN DRIVE NEENAH, WI 54956

PITNEY BOWES GLOBAL FINANCIAL SERVICES LLC CONTRACTIAGREEMENT 2225 AMERICAN DRIVE NEENAH, WI 54956

PITNEY BOWES INC. CONTRACTIAGREEMENT DAVID SMITH 7874 THORNDIKE ROAD GREENSBORO, NC 27409

PITTSYLVANIA COUNTY SERVICE AUTHORITY CONTRACTIAGREEMENT ATTN: WILLIAM SLEEPER 405 R & L SMITH DRIVE DANVILLE, VA 24540-9805

Page 29 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

PITTSYLVANIA COUNTY SERVICE AUTHORITY CONTRACTIAGREEMENT ATTN: WILLIAM SLEEPER 405 R & L SMITH DRIVE DANVILLE, VA 24540-9805

PITTSYLVANIA COUNTY SERVICE AUTHORITY CONTRACTIAGREEMENT ATTN: WILLIAM SLEEPER 405 R & L SMITH DRIVE DANVILLE, VA 24540-9805

POPULAR CLUB PLAN, INC. CONTRACTIAGREEMENT GENE PEPE 22 LINCOLN PLACE GARFIELD, NJ 07026

POPULAR MEDIA, INC. CONTRACTIAGREEMENT 1550 BRYANT STREET, SUITE 925 SAN FRANCISCO, CA 94103

POPULAR MEDIA, INC. CONTRACTIAGREEMENT 1550 BRYANT STREET SUITE 925 SAN FRANCISCO, CA 94103

PREFER NETWORK CONTRACT~GREEMENT 11 PENN PLAZA, 20TH FLOOR NEW YORK, NY 10001

CONTRACTIAGREEMENT PRICEGRABBER.COM, LLC , 10441 JEFFERSON BLVD. SUITE 200 CULVER CITY, CA 90232

QUIXTAR, INC. CONTRACT/AGREEMENT 5101 SPAULDING PLAZA ADA, MI49301-9174

QVC, INC CONTRACTIAGREEMENT 1200 WILSON DRIVE WEST CHESTER, PA 19380-4262

Page 30 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CONTRACTIAGREEMENT RESOLUTION RESEARCH & MARKETING, INC 625 E.16TH AVE SUITE 202 DENVER, CO 80203-2052

CONTRACT/AGREEMENT ROADWAY EXPRESS "ROADWAY" 1077 GORGE BOULEVARD AKRON OH 43100

CONTRACT/AGREEMENT ROCKY MOUNTAIN TAX SERVICES 13737 ROCK POINT #101 BROOMFIELD, CO 80020

CONTRACTIAGREEMENT RUS L TO 4801 S. CHAMPIONS DRIVE ROGERS, AR 72758

CONTRACTIAG REEMENT RUS L TO 4801 S. CHAMPIONS DRIVE ROGERS, AR 72758

CONTRACTIAGREEMENT RUSS BERRIE & COMPANY 111 BAUER DRIVE OAKLAND, NJ 07436

CONTRACT/AGREEMENT SEARS 333 BEVERLY ROAD HOFFMAN ESTATES,IL 60179

CONTRACT/AGREEMENT SECURITAS 1260-A SOUTH BOSTON RD, DANVILLE, VA 24540

CONTRACT/AGREEMENT SECURITAS ATTN: RONNIE MOTLEY 1260-A SOUTH BOSTON ROAD DANVILLE, VA 24540

Page 31 of 42 eToys Direct, Inc. 08-13416 Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

SECURITAS CONTRACT/AGREEMENT ATTN: RONNIE MOTLEY 1260-A SOUTH BOSTON ROAD DANVILLE, VA 24540

SHCDIRECT LLC CONTRACT/AGREEMENT 1020 WEST 31ST ST. SUITE 225 DOWNERS GROVE, IL 60515

SHOP.COM CONTRACT/AGREEMENT 1 LOWER RAGSDALE DR. BLDG 1, SUITE 210 MONTEREY, CA 93940

SIMPLIFIED TELEPHONY SOLUTIONS, INC, CONTRACT/AGREEMENT ATTN: GRETCHEN EVERHART 884 BOSWORTH CT. NEWMARKET, ON, L3X 1Z1

SITECATALYST CONTRACT/AGREEMENT DEPT CH 17426 PALATINE, IL 60055-7426

SITOA CORPORATION CONTRACT/AGREEMENT 1900 S.NORFOLK ST. SUITE 315 SAN MATEO, CA 9443

SMART BARGAINS.COM, LP CONTRACT/AGREEMENT 10 MILK STREET, 10TH FLOOR BOSTON, MA 02108

SONY COMPUTER ENTERTAINMENT AMERICA, INC CONTRACTIAGREEMENT 919 EAST HILLSDALE BLVD 2ND FLOOR FOSTER CITY, CA 94404

SOS STAFFING CONTRACTIAGREEMENT P.O. BOX 27008 SALT LAKE CITY, UT 84127

Page 32 of 42 08-13416 eToys Direct, Inc. Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

CONTRACT/AGREEMENT SOUTHERN AIR INC. ATTN: O.G. MORCOEM PO BOX 4205 LYNCHBURG, VA 24502

CONTRACT/AGREEMENT SPEEDMARK TRANSPORTATION INC 420 DOUGHTY BLVD INWOOD, NY 11096

CONTRACTIAGREEMENT SPSS, INC. 233 S. WACKER, 11TH FLOOR CHICAGO, IL 60606

CONTRACTIAGREEMENT SPSS, INC. 233 S. WACKER, 11TH FLOOR CHICAGO, IL 60606

CONTRACTIAGREEMENT STAR VENDING 1631 WEST HAMILTON PL. ENGLEWOOD, CO 80110

CONTRACTIAGREEMENT STERLING RICE GROUP 1801 13TH STREET SUITE 400 BOULDER, CO 80302

CONTRACTIAGREEMENT STONE'S OFFICE EQUIPMENT 5604 W. BROAD ST. RICHMOND, VA 23230

CONTRACT/AGREEMENT STORKCRAFT BABY, INC. 11511 NO.5 ROAD RICHMOND, BC, V7A 4E8 CANADA

CONTRACT/AGREEMENT STRATEGIC MEDIA, LLC 34 OXFORD ROAD SCARSDALE, NY 10583

Page 33 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

STRONGMAIL SYSTEMS, INC. CONTRACTIAGREEMENT 1300 ISLAND DR. SUITE 200 REDWOOD CITY, CA 94085

SUN MICROSYSTEM FINANCE, A SUN MICROSYSTEM, INC. BUSINESS CONTRACTIAGREEMENT 10 RIVERVIEW DRIVE DANBURY, CT 06810

SUN MICROSYSTEM GLOBAL FINANCIAL SERVICES CONTRACT/AGREEMENT 1600 N. DALLAS PKWY SUITE 700 DALLAS, TX 75248

SUN MICROSYSTEMS INC CONTRACT/AGREEMENT 12405 NORTH GRANT STREET THORNTON, CO 80241

SUPPLY RESOURCES CONTRACTIAGREEMENT ATTN: RICK BARKER 308 CRAGHEAD STREET SUITE 100 DANVILLE, VA 24541

SUSAN PODS HADLEY D/B/A FAIRYTALE FASHION CONTRACTIAG REEMENT 70 TEMPLETON PARKWAY WATERTOWN, MA 02472

SWIM'N PLAY CONTRACT/AGREEMENT 313 REGINA AVENUE RAHWAY, NJ 07065

SYMBOL TECHNOLOGIES, INC. CONTRACTIAGREEMENT ONE SYMBOL PLAZA, MS-A19 HOLTSVILLE, NY 11742

T.O. EPPS & ASSOCIATES, INC CONTRACT/AGREEMENT 1532 MCDANIEL DRIVE WEST CHESTER, PA 19380

Page 34 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

TARGUS INFORMATION CORPORATION CONTRACTIAGREEMENT 1810 TOWERS CRESCENT DRIVE, FIFTH FLR. VIENNA, VA 22182

TECHNICAL TRAFFIC CONSULTANTS CONTRACTIAGREEMENT ATTN: JOHN MECCHELLA 30 HEMLOCK DRIVE CONGERS, NY 10920

TELESERVICES, INC. CONTRACTIAG REEMENT 4502 N. LEWIS AVE., CORPORATE CENTRE II, SIOUX FALLS, SD 57104

THE BOARD OF SUPERVISOR OF CONTRACTIAGREEMENT THE PITTSYLVANIA, COUNTY VIRGINIA 11 N MAIN ST. CHATHAM, VA 24531

THE CHILDREN'S PLACE C/O ELAINE STASSI CONTRACTIAGREEMENT 915 SECAUCUS RD. SECAUCUS, NJ 07094

THE CIT GROUP/ BUSINESS CREDIT INC CONTRACT/AGREEMENT PO BOX 1036 CHARLOTTE, NC 28201-1036

THE CIT GROUP/BUSINESS CAPITAL, INC. CONTRACTIAGREEMENT 505 FIFTH AVENUE NEW YORK, NY 10017

THE FLAVIA COMPANY CONTRACTIAGREEMENT 111 EL PASEO SANTA BARBARA, CA 93101

THE LINKS HARE NETWORK CONTRACT/AGREEMENT 1099 18TH STREET, SUITE 1800 DENVER, CO 80202

Page 35 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

THF IIPPERDECK COMPANY CONTRACT/AGREEMENT 985 TRADE DRIVE, SUITE A NORTH LAS VEGAS, NV 89030

TIERNEY PROPERTIES CONTRACTIAGREEMENT 169 GALE AVE PITTSFIELD, MA 01201

TIME WARNER ENTERTAINMENT CONTRACTIAGREEMENT 1021 HIGH BRIDGE ROAD SCHENECTADY, NY 12303

TINA GIVENS CONTRACTIAGREEMENT 8341 BANDFORD WAY, #107 RALEIGH, NC, 27615

TONIA MCDONALDS CONTRACTIAGREEMENT 7862 WHALEYVILLE BLVD. SUFFOLK, VA 23438

TOYSRUS.COM, LLC CONTRACTIAGREEMENT ONE GEOFFREY WAY WAYNE, NJ 07470

TRADEMARK GAMES INC CONTRACTIAGREEMENT DBA TRADEMARK POKER 130 CHESTER INDUSTRIAL PARKWAY AVON, OH 44011

TRANSCENTIVE, INC CONTRACTIAGREEMENT TWO ENTERPRISE DRIVE SHELTON, CT 06484

TRANSPORT INTERNATIONAL POOL CONTRACTIAGREEMENT ATTN: DAWN BURRUSS 75 REMITTANCE DRIVE SUITE 1333 CHICAGO, IL 60675-1333

Page 36 of 42 eToys Direct, Inc. 08-13416 Case No. (If known) Debtor

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

NAME AND MAILING ADDRESS, INCLUDING ZIP CODE, OF DESCRIPTION OF CONTRACT OR LEASE AND NATURE OF DEBTOR'S OTHER PARTIES TO LEASE OR CONTRACT INTEREST, STATE WHETHER LEASE IS FOR NONRESIDENTIAL REAL PROPERTY, 5T A TE CONTRACT NUMBER OR ANY GOVERNMENT CONTRACT

TULLY AND HOLLAND, INC. CONTRACT~GREEMENT 60 WILLIAM STREET, SUITE 100 WELLESLEY, MA 02481

ULVATION, LLC. CONTRACT~GREEMENT ATTN: DANIEL ULRICH 3134 NEW LONDON ROAD HAMILTON,OH 45013

ULVATION, LLC. CONTRACT~GREEMENT ATTN: DANIEL ULRICH 3134 NEW LONDON ROAD HAMILTON,OH 45013

UMB BANK COLORADO CONTRACT~GREEMENT 1670 BROADWAY DENVER, CO 80202

UNITED FULFILLMENT SOLUTIONS, INC. CONTRACTIAGREEMENT 423 BUSSEN UNDERGROUND ROAD ST. LOUIS, MO 63129

UNITED PARCEL SERVICE CONTRACTIAGREEMENT ATTN: TED PRESNAL 12380 MORRIS ROAD ALPHARETTA, GA 30005

UNITED STATES POSTAL SERVICE CONTRACTIAGREEMENT 53516TH ST STE 11 DENVER, CO 80202-4222

UNIVERSAL PIPING SUBLEASE 12900 CAPITAL STREET OAK PARK, MI 48237

UPROMISE INC. CONTRACTIAGREEMENT 95 WELLS AVENUE, SUITE 160 NEWTON, MA 02459

Page 37 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

UPROMISE INC. CONTRACVAGREEMENT 95 WELLS AVENUE, SUITE 160 NEWTON, MA 02459

UPROMISE INC. CONTRACVAGREEMENT 177 KENDRICK STREET, SUITE 200 NEEDHAM, MA 02494

UPROMISE INC. CONTRACT~GREEMENT 177 KENDRICK STREET, SUITE 200 NEEDHAM, MA 02494

UPROMISE INC. CONTRACT/AGREEMENT 95 WELLS AVENUE, SUITE 160 NEWTON, MA 02459

UPROMISE INC. CONTRACT/AGREEMENT 95 WELLS AVENUE, SUITE 160 NEWTON, MA 02459

UPS SUPPLY CHAIN SOLUTIONS INC CONTRACT/AGREEMENT 28013 NETWORK PLACE CHICAGO, IL 60673-1280

US CUSTOMS BOND-AVALON RISK MANAGEMENT-AON RISK INSURANCE S CONTRACT/AGREEMENT 4100 EAST MISSISSIPPI AVENUE SUITE 1500 DENVER, CO 80246

VARIFLEX INC. CONTRACT/AGREEMENT 5152 N. COMMERCE AVE. MOORPARK, CA 93021

VARIFLEX/BRAVO SPORTS CORP CONTRACT/AGREEMENT ATTN: JEFF BALABAN 6600 KATELLA AVE. CYPRESS, CA 90630-5104

Page 38 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

VBS MATERIAL HANDLING EQUIPMENT INC, CONTRACTIAGREEMENT ATTN: PARKER REEVES 811 POCAHONTAS AVENUE NE ROANOKE, VA 24012

VCOMMERCE CORPORATION CONTRACT/AGREEMENT 10001 N. 92ND ST. SUITE 120 SCOTTSDALE, AZ 85260

VCOMMERCE CORPORATION CONTRACTIAGREEMENT ATTN: CONTACT ADMINISTRATION 9977 N. 90TH STREET SUITE 200 SCOTTSDALE, AZ 85258

VCOMMERCE CORPORATION CONTRACT/AGREEMENT 9977 N. 90TH STREET SUITE 200 SCOTTSDALE, AZ 85258

VERIZON CONTRACTIAGREEMENT AnN: SANDEE STURGEON PO BOX 660720 DALLAS, TX 75266-0720

VERIZON CONTRACT/AGREEMENT ATTN: SANDEE STURGEON PO BOX 660720 DALLAS, TX 75266-0720

VERIZON WIRELESS CONTRACTIAGREEMENT PO BOX 96092 BELLEVUE, WA 98009

VIAWEST INTERNET SERVICES, INC, CONTRACTIAG REEMENT A I I N: GENERAL COUNSEL 144 WAZEE STREET, SUITE 215 DENVER, CO 80202

VIAWEST INTERNET SERVICES, INC. CONTRACTIAGREEMENT 1200 17TH STREET, SUITE 1150 DENVER, CO 80202

Page 39 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

VISA USA INC CONTRACTIAGREEMENT P.O. BOX 8999 SAN FRANCISCO, CA 94128-8999

VISA USA INC CONTRACTIAGREEMENT P.O. BOX 8999 SAN FRANCISCO, CA 94128-8999

VISUAL SCIENCES, INC. CONTRACTIAGREEMENT JEFF KIRKMAN 10182 TELESIS COURT, 6TH FLOOR SAN DIEGO, CA 92121

VOLTAGE SEARCH MEDIA CONTRACTIAG REEMENT 2101 ROSECRANS AVE, SUITE 2000 EL SEGUNDO, CA 90245

WALGREEN CO CONTRACTIAGREEMENT 200 WILMOT ROAD DEERFIELD,IL 60015

WASHINGTON INSURANCE INTERNATIONAL COMPANY CONTRACTIAGREEMENT 1200 ARLINGTON HEIGHTS RD., SUITE 400 ITASCA, IL 60.143

WEBS IDE STORY, INC. CONTRACTIAGREEMENT 10182 TELESIS COURT, 6TH FLOOR SAN DIEGO, CA 92121

WEDDING CHANNEL.COM INC. CONTRACTIAGREEMENT 700 S.FLOWER, SUITE 600 LOS ANGELES, CA 90017

WEST TELEMARKETING, LP CONTRACTIAGREEMENT 11808 MIRACLE HILLS DRIVE OMAHA, NE 68154

Page 40 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

WEST TELEMARKETING, LP CONTRACTIAGREEMENT GENERAL COUNSEL 11808 MIRACLE HILLS DRIVE OMAHA, NE 68154

WESTAFF CONTRACTIAGREEMENT PO BOX 54619 LOS ANGELES, CA 90054-0619

WESTERN BRANCH DIESEL CONTRACTIAGREEMENT ATTN: HERB BURTON 3504 SHIPWRIGHT STREET PORTSMOUTH, VA 23703

WILAND DIRECT, INC. CONTRACTIAG REEMENT 2950 COLORFUL AVE., SUITE 100 LONGMONT, CO 80504

WILAND DIRECT, INC. CONTRACTIAGREEMENT 2950 COLORFUL AVE" SUITE 100 LONGMONT, CO 80504

YAHOO CONTRACTIAGREEMENT 701 FIRST AVENUE SUNNYVALE, CA 94089

YANG MING MARINE TRANSPORT CORP. CONTRACTIAGREEMENT ATTN: GARY KARDIAN 525 WASHINGTON BLVD 25TH FLOOR

YANGMING MARINE TRANSPORT CORPORATION CONTRACTIAGREEMENT 525 WASHINGTON BLVD, 25TH FL. JERSEY CITY, NJ 07310

YELLOW TRANSPORTATION CONTRACTIAGREEMENT PO BOX 7270 OVERLAND PARK, KS 66207

Page 41 of 42 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE G - EXECUTORY CONTRACTS AND UNEXPIRED LEASES (Continuation Sheet)

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

YOUNG AMERICA CORPORATION CONTRACTIAGREEMENT 717 FAXON ROAD YOUNG AMERICA, MN 55397

ZAPF CREATION CONTRACTIAGREEMENT 4901 VINELAND ROAD SUITE # 370 ORLANDO, FL 32811

Page 42 of 42 B6H (Official Form 6H) (12/07)

eToys Direct, Inc. 08-13416 Debtor Case No. (If known) 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 rp.sirlp.rl with thp. rlp.htor in thp. c:mmunity property state, commonwealth, or territory. Include all names used hy the nondehtor spouse during the eight years immediately preceding the commencement of this case. If a minor child is a codebtor or a creditor, state the child's initials and the name and address of the child's parent or guardian, such as "A.B, a minor child, by John Doe, guardian." Do not disclose the child's name. See, 11 U.S.C. § 112 and Fed. Bankr. P. 1007(m).

D Check this box if debtor has no codebtors.

NAME AND ADDRESS OF CODEBTOR NAME AND ADDRESS OF CREDITOR

BABYUNIVERSE, INC. LAMINAR DIRECT CAPITAL, L.L.C. 717 17TH STREET, SUITE 1300 (SUCCESSOR TO LAMINAR DIRECT CAPITAL L.P.) DENVER, CO 80202 AS COLLATERAL AGENT 10000 MEMORIAL DRIVE, SUITE 500 HOUSTON, TX 77024

DREAMTIME BABY, INC LAMINAR DIRECT CAPITAL, L.L.C. 717 17TH STREET, SUITE 1300 (SUCCESSOR TO LAMINAR DIRECT CAPITAL L.P.) DENVER, CO 80202 AS COLLATERAL AGENT 10000 MEMORIAL DRIVE, SUITE 500 HOUSTON, TX 77024

ETOYS DIRECT 1, LLC. LAMINAR DIRECT CAPITAL, L.L.C. 717 17TH STREET, SUITE 1300 (SUCCESSOR TO LAMINAR DIRECT CAPITAL L.P.) DENVER, CO 80202 AS COLLATERAL AGENT 10000 MEMORIAL DRIVE, SUITE 500 HOUSTON, TX 77024

ETOYS DIRECT 2, LLC LAMINAR DIRECT CAPITAL, L.L.c. 717 17TH STREET, SUITE 1300 (SUCCESSOR TO LAMINAR DIRECT CAPITAL L.P.) DENVER, CO 80202 AS COLLATERAL AGENT 10000 MEMORIAL DRIVE, SUITE 500 HOUSTON, TX 77024

ETOYS DIRECT 3, LLC LAMINAR DIRECT CAPITAL, L.L.c. 717 17TH STREET, SUITE 1300 (SUCCESSOR TO LAMINAR DIRECT CAPITAL L.P.) DENVR, CO 80202 AS COLLATERAL AGENT 10000 MEMORIAL DRIVE, SUITE 500 HOUSTON, TX 77024

GIFT ACQUISITION, LLC LAMINAR DIRECT CAPITAL, L.L.C. 717 17TH STREET, SUITE 1300 (SUCCESSOR TO LAMINAR DIRECT CAPITAL L.P.) DENVER, CO 80202 AS COLLATERAL AGENT 10000 MEMORIAL DRIVE, SUITE 500 HOUSTON, TX 77024

MY TWINN, INC LAMINAR DIRECT CAPITAL, L.L.C. 717 17TH STREET, SUITE 1300 (SUCCESSOR TO LAMINAR DIRECT CAPITAL L.P.) DENVER, CO 80202 10000 MEMORIAL DRIVE, SUITE 500 I AS COLLATERAL AGENT I HOUSTON, TX 77024

I Page 1 of 7 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE H - CODEBTORS (Continuation Sheet)

NAME AND ADDRESS OF CODEBTOR NAME AND ADDRESS OF CREDITOR

POSH TOTS, INC. LAMINAR DIRECT CAPITAL, L.L.c. 717 17TH STREET, SUITE 1300 (SUCCESSOR TO LAMINAR DIRECT CAPITAL L.P.) DENVER, CO 80202 AS COLLATERAL AGENT 10000 MEMORIAL DRIVE, SUITE 500 HOUSTON, TX 77024

MY TWINN, INC. THE LINKS HARE NETWORK 717 17TH STREET, SUITE 1300 1099 18TH STREET, SUITE 1800 DENVER, CO 80202 DENVER, CO 80202

BABYUNIVERSE, INC THE LINKSHAE NETWORK 717 17TH STREET, SUITE 1300 1099 18TH STREET, SUITE 1800 DENVER, CO 80202 DENVER, CO 80202

DREAMTIME BABY, INC. THE LINKS HARE NETWORK 717 17TH STREET, SUITE 1300 1099 18TH STREET, SUITE 1800 DENVER, CO 80202 DENVER, CO 80202

BABYUNIVERSE, INC BUY.COM INC. 717 17TH STREET, SUITE 1300 85 ENTERPRISE, SUITE 100 DENVER, CO 80202 ALISO VIEJO, CA 92656

BABYUNIVERSE, INC BUY.COM 717 17TH STREET, SUITE 1300 85 ENTERPRISE, SUITE 100 DENVER, CO 80202 ALISO VIEJO, CA 92656

G1Ff ACQUISITON, L.L.C. HALE AND DOOR LLP 717 17TH STREET, SUITE 1300 60 STATE ST. DENVER, CO 80202 BOSTON, MA 02109

POSHTOTS, INC WEDDING CHANNEL.COM INC. 5500 COX ROAD, SUITE M 700 S.FLOWER, SUITE 600 GLENN ALLEN, VA 23060 LOS ANGELES, CA 90017

Page 2 of 7 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE H - CODEBTORS (Continuation Sheet)

NAME AND ADDRESS OF CODEBTOR NAME AND ADDRESS OF CREDITOR

MY TWIN, INC. THE CIT GROUP/BUSINESS CAPITAL, INC. 717 17TH STREET, SUITE 1300 505 FIFTH A VENUE DENVER, CO 80202 NEWYORK,NY 10017

BABYUNIVERSE, INC THE CIT GROUP/ BUSINESS CREDIT INC 717 17TH STREET, SUITE 1300 PO BOX 1036 DENVER, CO 80202 CHARLOTTE, NC 2820 I -I 036

MY TWINN, INC. THE CIT GROUP/ BUSINESS CREDIT INC 717 17TH STREET, SUITE 1300 PO BOX 1036 DENVER, CO 80202 CHARLOTTE, NC 28201-1036

POSHTOTS, INC THE CIT GROUP/ BUSINESS CREDIT INC 5500 COX ROAD, SUITE M PO BOX 1036 GLENN ALLEN, VA 23060 CHARLOTTE, NC 28201-1036

DREAMTIME BABY, INC. THE CIT GROUP/ BUSINSS CREDIT INC 717 17TH STREET, SUITE 1300 PO BOX 1036 DENVER, CO 80202 CHARLOTIE, NC 28201-1036

MY TWINN, INC. BARTHCO INTERNATIONAL, INC. 717 17TH STREET, SUITE 1300 ATIN: SUSAN MAISANO DENVER, CO 80202 THE NAVY YARD 5101 S BROAD STREET PHILADELPHIA, PA 19112-1404

THE PARENT COMPANY CIRCUIT CITY STORES, INC. 717 17TH STREET, SUITE 1300 9950 MAYLAND DRIVE DENVER, CO 80202 RICHMOND, VA 23233

GIFT ACQUISITON, L.L.C. LIBBY CUMMINGS-MEAD 717 17TH STREET, SUITE 1300 66 DALTON STREET DENVER, CO 80202 CHARLESTON, SC 29492

Page 3 of 7 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE H - CODEBTORS (Continuation Sheet)

NAME AND ADDRESS OF CODEBTOR NAME AND ADDRESS OF CREDITOR

MY TWIN, INC. FASANO AND ASSOCIATES 717 17TH STREET, SUITE 1300 14 I 0 I V ALLEYHEART DRIVE DENVER, CO 80202 SUITE 200 SHERMAN OAKS, CA 91423

BABYUNIVERSE, INC CHASE 717 17TH STREET, SUITE 1300 1601 ELM ST. DENVER, CO 80202 DALLAS, TX 75201

DREAMTIME BABY, INC. SHOP.COM 717 17TH STREET, SUITE 1300 I LOWER RAGSDALE DR. DENVER, CO 80202 BLDG I, SUITE 210 MONTEREY, CA 93940

BABYUNIVERSE, INC QUIXTAR,INC. 717 17TH STREET, SUITE 1300 5101 SPAULDING PLAZA DENVER, CO 80202 ADA, MI 49301-9174

BABYUNIVERSE, INC CIT FINANCING TRANSACTION 717 17TH STREET, SUITE 1300 PO BOX 1036 DENVER, CO 80202 CHARLOTTE, NC 28201-1036

POSHTOTS, INC WEDDING CHANNEL.COM INC. 5500 COX ROAD, SUITE M 700 S.FLOWER, SUITE 600 GLENN ALLEN, VA 23060 LOS ANGELES, CA 90017

BABYUNIVERSE, INC MUTICAST MEDIA NETWORKS 717 17TH STREET, SUITE 1300 1100 CIRCLE 75 PARKWAY, SUITE 600 DENVER, CO 80202 ATLANTA, GA 30339

BABYUNIVERSE, INC CNET NETWORKS, INC. 717 17TH STREET, SUITE 1300 235 SECOND STREET DENVER, CO 80202 SAN FRANCISCO, CA 94105

Page 4 of 7 eToys Direct, Inc. 08.13416 Debtor Case No. (If known)

SCHEDULE H - CODEBTORS (Continuation Sheet)

NAME AND ADDRESS OF CODEBTOR NAME AND ADDRESS OF CREDITOR

GIFT ACQUISITON, L.L.c. ENDECA TECHNOLOGIES 717 17TH STREET, SUITE 1300 55 CAMBRIDGE PARWAY DENVER, CO 80202 CAMBRIDGE MA 02142

BABYUNIVERSE, INC UNIVERSAL PIPING 717 17TH STREET, SUITE 1300 12900 CAPITAL STREET DENVER, CO 80202 OAK PARK, MI 48237

BABYUNIVERSE, INC BUY.COM 717 17TH STREET, SUITE 1300 85 ENTERPRISE, SUITE 100 DENVER, CO 80202 ALISO VIEJO, CA 92656

GIFT ACQUISITON, L.L.C. MAGNIFICENT TRIMMINGS INC 717 17TH STREET, SUITE 1300 1487 POINSETTIA AVE. # 122 DENVER, CO 80200 VISTA, CA 92081

GIFT ACQUISITION, L.L.C. INDIGO GATE, INC 717 17TH STREET, SUITE 1300 PEGASUS DRIVE DENVER, CO 80200 COLTS NECK, NJ 07722

BABYUNIVERSE, INC VCOMMERCE CORPORATION 717 17TH STREET, SUITE 1300 ATTN: CONTACT ADMINISTRATION DENVER, CO 80200 9977 N. 90TH STREET SUITE 200 SCOTTSDALE, AZ 85258

GIFT ACQUISITION, L.L.C. DESHAW LAMINAR PORTFOLIOS 717 17TH STREET, SUITE 1300 120 WEST 45TH STREET DENVER, CO 80202 39TH FLOOR NEW YORK, NY 10036

THE PARENT COMPANY CROSS MARKETING, LLC 717 17TH STREET, SUITE 1300 P. O. BOX 7311 DENVER, CO 80202 SPANISH FORT, AL 36577

Page 5 of 7 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE H - CODEBTORS (Continuation Sheet)

NAME AND ADDRESS OF CODEBTOR NAME AND ADDRESS OF CREDITOR

BABYUNIVERSE, INC CROSS MARKETING, LLC 717 17TH STREET, SUITE 1300 P. O. BOX 7311 DENVER, CO 80202 SPANISH FORT, AL 36577

BABYUNIVERSE, INC SHOP.COM 717 17TH STREET, SUITE 1300 I LOWER RAGSDALE DR. DENVER, CO 80202 BLDG I, SUITE 210 MONTEREY, CA 93940

GIFT ACQUISITION, LLC VCOMMERCE CORPORATION 717 17TH STREET, SUITE 1300 ATTN: CONTACT ADMINISTRATION DENVER, CO 80200 9977 N. 90TH STREET SUITE 200 SCOTTSDALE, AZ 85258

BABYUNIVERSE, INC. D.E SHAW LAMINAR LENDING 3 ( C), L.L.C. 717 17TH STREET, SUITE 1300 (AS SUCCESSOR TO CIT GROUP! DENVER, CO 80202 BUSINESS CREDIT, 1Ne. ADMINISTRATIVE AGENT AND COLLATERA AGENT 1 166 A VENUE OF THE AMERICAS NEW YORK, NY 10036

DREAMTIME BABY INC. D.E SHAW LAMINAR LENDING 3 ( C), L.L.C. 717 17TH STREET, SUITE 1300 (AS SUCCESSOR TO CIT GROUP! DENVER, CO 80202 BUSINESS CREDIT, INC.) ADMINISTRATIVE AGENT AND COLLATERAL AGENT 1 166 A VENU OF THE AMERICAS NEW YORK, NY 10036

ETOYS DIRECT I, LLC. D.E SHAW LAMINAR LENDING 3 ( C), L.L.C. 717 17TH STREET, SUITE 1300 (AS SUCCESSOR TO CIT GROUP! DENVER, CO 80202 BUSINESS CREDIT, INC.) ADMINISTRATIVE AGENT AND COLLATERAL AGENT I 166 A VENUE OF THE AMERICAS NEW YORK, NY 10036

ETOYS DIRECT 2, LLC D.E SHAW LAMINAR LENDING 3 ( C), L.L.C. 717 17TH STREET, SUITE 1300 (AS SUCCESSOR TO CIT GROUP! DENVER, CO 80202 BUSINESS CREDIT, INC.) ADMINISTRATIVE AGENT AND COLLATERA AGENT I 166 A VENUE OF THE AMERICAS NEW YORK, NY 10036

ETOYS DIRECT 3, LLC D.E SHAW LAMINAR LENDING 3 ( C), L.L.C. 717 17TH STREET. SUITE 1300 (AS SUCCESSOR TO CIT GROUP! DENVER, CO 80202 BUSINESS CREDIT, INe. ADMINISTRATIVE AGENT AND COLLATERA AGENT 1166 A VENUE OF THE AMERICAS NEW YORK, NY 10036

Page 6 of 7 eToys Direct, Inc. 08-13416 Debtor Case No. (If known)

SCHEDULE H - CODEBTORS (Continuation Sheet)

NAME AND ADDRESS OF CODEBTOR NAME AND ADDRESS OF CREDITOR

GIFT ACQUISITON, LLC D.E SHAW LAMINAR LENDING 3 ( C), L.L.C. 717 17TH STREET, SUITE 1300 (AS SUCCESSOR TO CIT GROUP! DENVER, CO 80202 BUSINESS CREDIT, INC.) ADMINISTRATIVE AGENT AND COLLATERAL AGENT I 166 A VENUE OF THE AMERICAS NEW YORK, NY 10036

MY TWINN, INC D.E SHAW LAMINAR LENDING 3 ( C), L.L.C. 717 17TH STREET, SUITE 1300 (AS SUCCESSOR TO CIT GROUP! DENVER, CO 80202 BUSINESS CREDIT, INC.) ADMINISTRATIVE AGENT AND COLLATERAL AGENT 1166 A VENUE OF THE AMERICAS NEW YORK, NY 10036

.- MY TWIN, INC D.E SHAW LAMINAR LENDING 3 (C), L.L.c. 717 17TH STREET, SUITE 1300 (AS SUCCESSOR TO CIT GROUP! DENVER, CO 80202 BUSINESS CREDIT, INC.) ADMINISTRATIVE AGENT AND COLLATERAL AGENT 1166 A VENUE OF THE AMERICAS NEW YORK, NY 10036

POSH TOTS, INC. D.E SHAW LAMINAR LENDING 3 ( C), L.L.C. 717 17TH STREET, SUITE 1300 (AS SUCCESSOR TO CIT GROUP! DENVER, CO 80202 BUSINESS CREDIT, INC.) ADMINISTRATIVE AGENT AND COLLATERAL AGENT 1166 A VENUE OF THE AMERICAS NEW YORK, NY 10036

THE PARENT COMPANY LAMINAR DIRECT CAPITAL, L.L.C. 717 17TH STREET, SUITE 1300 (SUCCESSOR TO LAMINAR DIRECT CAPITAL L.P.) DENVER, CO 80202 AS COLLATERAL AGENT 10000 MEMORIAL DRIVE, SUITE 500 HOUSTON, TX 77024

Page 7 of 7 FORM 86 - Cont. (12/94) eToys Direct, Inc. 08-134 i 6

DECLARATION CONCERNING DEBTOR'S SCHEDULES

DECLARATION UNDER PENALTY OF PER.JRY ON BEHALF OF A CORPORATION

I, Michael J. Wagner, Cl1iefExecutive Offcer and President, declare under penalty öf peijuiy that I have read the foregoîngSummary and Scl1edules,consisting of ~ sheets, and that they are tnie and correct to the best of my knowledge, infomiation, and belief

Date: January 14,2009 Signature_~.//-______m__ Michael J. Wagner Chief Executive Officer and President ETOYS DIRECT, INC.

(An individual signing on behalf of a partnership or coiporaiion must indicate position or relationship to debtor.)