Case 20-10941-CSS Doc 218 Filed 05/11/20 Page 1 of 8

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

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

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

APPLICATION FOR ENTRY FOR AN ORDER AUTHORIZING AND APPROVING THE EMPLOYMENT OF PROVINCE, INC. AS FINANCIAL ADVISOR TO THE DEBTORS NUNC PRO TUNC TO THE PETITION DATE

True Religion Apparel, Inc. and its affiliated debtors and debtors in possession in the above-captioned chapter 11 cases (collectively, the “Debtors”), hereby apply to the Court (the

“Application”) for an order, substantially in the form attached hereto as Exhibit A, pursuant to sections 328(a) and 1103(a) of title 11 of the United States Code (the “Bankruptcy Code”), Rule

2014(a) and 2016(a) of the Federal Rules of Bankruptcy Procedure (the “Bankruptcy Rules”), and

Rule 2014-1 of the Local Rules of Bankruptcy Practice and Procedure of the United States

Bankruptcy Court for the District of Delaware (the “Local Rules”) authorizing and approving the employment of Province, Inc. (“Province” or the “Firm”) as financial advisor to the Debtors in connection with the Debtors’ chapter 11 cases, nunc pro tunc to the Petition Date in accordance with the terms and conditions set forth in that certain engagement letter dated March 23, 2020 (the

“Engagement Letter”).2 In support of the Application, the Debtors also file the declaration of

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

2 A copy of the Engagement Letter is attached hereto as Exhibit C.

60946/0001-20403059v5 Case 20-10941-CSS Doc 218 Filed 05/11/20 Page 2 of 8

Michael Atkinson (the “Atkinson Declaration”), attached hereto as Exhibit B and incorporated herein by reference. In support of the Application, the Debtors respectfully represent as follows:

BACKGROUND

1. On April 13, 2020 (the “Petition Date”), the Debtors each filed their voluntary petitions with this Court under chapter 11 of the Bankruptcy Code. The Debtors are operating their businesses and managing their properties as debtors-in-possession pursuant to sections

1107(a) and 1108(a) of the Bankruptcy Code. On April 23, 2020, the Office of the U.S. Trustee appointed the official committee of unsecured creditors (the “Committee”) [D.I. 108]. No trustee or examiner has been appointed in these cases by the Office of the United States Trustee for the

District of Delaware (the “U.S. Trustee”).

2. The Firm has extensive experience representing debtors, official creditors’ committees, creditors, trustees, and others in a wide variety of bankruptcy cases, including, as (i) financial advisor to the debtors in Woodbridge Group of Companies, LLC, Penthouse Global

Media Inc., Focus Property Group, Superior Linen, Argosy Casino (Penn National) and American

West Homes, (ii) financial advisor to the official committees of unsecured creditors in the Purdue

Pharma, Destination Maternity, Mishti, Emerge Energy Services, Achaogen, Aegerion

Pharmaceuticals, Insys Therapeutics, FTD Companies, Mattress Pal, Z Gallerie, Payless

ShoeSource, Inc., Gymboree Group Inc., Nine West, American Tire, Brookstone, The Rockport

Company, Claire’s Stores, Inc., The Walking Company, Patriot National, Shiekh Shoes, Velocity

Holding Company (MAG), Aerogroup International, Inc. (Aerosoles), Mac Acquisition LLC

(Romano’s Macaroni Grill), Cornerstone Apparel, Inc. (Papaya), True Religion Apparel, Inc.,

Gordmans Stores, Inc., hhgregg Inc., Eastern Outfitters LLC, Inc., Prestige Industries LLC, Gulf

Chemical & Metallurgical Corporation, Performance Sports Group, Fresh-G Restaurant

2 60946/0001-20403059v5 Case 20-10941-CSS Doc 218 Filed 05/11/20 Page 3 of 8

Intermediate Holding, LLC (Garden Fresh Restaurants), Golfsmith International Holdings, Inc.,

Aéropostale, Inc., Pacific Sunwear, Inc., Fresh & Easy, LLC, The Wet Seal, LLC, National Air

Cargo, Inc., Magnetation, LLC, and KSL Media Inc. matters, and (iii) the trustee in Maxus Energy,

Avaya, Inc., La Paloma Generating Company LLC, RadioShack Corporation, Coldwater Creek,

Inc., Loehmann’s Inc., and Eddie Bauer. Accordingly, the Debtors believe that the Firm is well- qualified to render the services described below.

3. Additionally, in the Debtors’ prior bankruptcy filing in 2017, Province served as

Financial Advisor to the Official Committee of Unsecured Creditors (the “2017 Committee”).

Members of the Province team that were engaged by the 2017 Committee are also staffed on this engage, as to leverage their experience and institutional knowledge of the Debtors’ operations.

Province disclosed this to the Debtors prior to the engagement, and the Debtors had no objection thereto.

JURISDICTION AND VENUE

4. This Court has jurisdiction to consider and grant the relief requested herein pursuant to 28 U.S.C. §§ 157 and 1334, and the Amended Standing Order of Reference from the United

States District Court for the District of Delaware, dated as of February 29, 2012 (the “Amended

Standing Order”). This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2), and the Court may enter a final order consistent with Article III of the United States Constitution. Venue is proper before this Court pursuant to 28 U.S.C. §§ 1408 and 1409. The statutory predicate for the relief sought herein is section 1103(a) of the Bankruptcy Code. Relief is also proper pursuant to sections

327(a) and 328(b) of the Bankruptcy Code, Bankruptcy Rule 2014(a) and 2016(b), and Local Rules

3 60946/0001-20403059v5 Case 20-10941-CSS Doc 218 Filed 05/11/20 Page 4 of 8

2014-1 and 2016-2.3 Compensation will be in accordance with sections 330 and 331 of the

Bankruptcy Code.

RELIEF REQUESTED

5. By this Application, the Debtors request entry of an order (the “Proposed Order”), a copy of which is attached hereto as Exhibit A, authorizing the Debtors to retain and employ

Province, nunc pro tunc to the Petition Date, to perform financial advisory services for the Debtors in these Chapter 11 Cases, pursuant to and in accordance with the terms and conditions set forth in the Engagement Letter, a copy of which is attached hereto as Exhibit C.

SCOPE OF EMPLOYMENT

6. Subject to further Order of this Court, the services Province has rendered and may be required to render for the Debtors, include without limitation, the following:

i. assisting the Debtors in evaluating liquidity and in the preparation of 13-week cash flow forecasts; ii. assisting in the formulation, evaluation and implementation of various options for restructuring; iii. assisting in a financing process, including obtaining, evaluating and negotiating term sheets, if necessary; iv. assisting the Debtors with their negotiations with creditors, landlords, shareholders and other appropriate parties; v. meeting with and preparing presentations for creditors and other parties of interest; vi. providing financial advisory services to the Debtors in connection with developing, and seeking approval for, a restructuring plan; vii. providing contingency planning and ongoing advice and assistance to management through the restructuring process; viii. assisting the Debtors in meeting reporting requirements of lenders, other creditors and the Bankruptcy Court and the US Trustee, if applicable; ix. participating in hearings before the bankruptcy court with respect to matters upon which Province has provided advice, as may be necessary; x. other activities as are approved by the Debtors, the Debtors’ counsel, and as agreed to by Province.

3 Pursuant to Local Rule 9013-1(f), the Debtors hereby confirm their consent to the entry of a final order by this Court in connection with this Application if it is later determined that this Court, absent consent of the parties, cannot enter a final order or judgment with respect to this Application consistent with Article III of the United States Constitution.

4 60946/0001-20403059v5 Case 20-10941-CSS Doc 218 Filed 05/11/20 Page 5 of 8

NO ADVERSE INTEREST OF PROFESSIONALS

7. To the best of the Debtors’ knowledge, and based upon the Atkinson Declaration attached hereto, neither the Firm nor any of its employees have any connection with any party in interest, their attorneys or accountants, other than as set forth in the Atkinson Declaration.

8. To the best of the Debtors’ knowledge, except as provided in the Atkinson

Declaration, neither the Firm, nor any of its employees represent any interest adverse to that of the

Debtors in the matters on which they are to be retained.

9. While the Firm has undertaken, and continues to undertake, efforts to identify connections with the Debtors and other parties-in-interest, it is possible that connections with some parties-in-interest have not yet been identified. Should the Firm, through its continuing efforts, learn of any new connections of the nature described above, the Firm will promptly file supplemental declarations, as required by Bankruptcy Rule 2014(a).

10. The Firm represents many debtors, trustees, and committees in other bankruptcy cases, and the debtors, the members of those committees, or those estates may be creditors of the

Debtors. However, the Firm will not represent those debtors, committees, or their members with respect to any claims that they may collectively or individually have against the Debtors.

PROFESSIONAL COMPENSATION

11. As set forth in the Engagement Letter, the Debtors desire to employ the Firm and compensate the Firm with reasonable fees to be determined by the Court. No compensation will be paid to the Firm except upon compliance with the Bankruptcy Code, Bankruptcy Rules, Local

Rules, and any other applicable procedures and orders of this Court. Province’s standard hourly rates are:

Principal $800-935 Managing Director $660-720

5 60946/0001-20403059v5 Case 20-10941-CSS Doc 218 Filed 05/11/20 Page 6 of 8

Senior Director $580-640 Director $500-570 Senior Associate $400-490 Associate $350-400 Analyst $230-350 Para Professional $175

12. The hourly rates set forth above are subject to periodic adjustments to reflect economic and other conditions. The Debtors believe that the fee structure is reasonable, market- based, and designed to compensate Province fairly for its work. Province intends to provide notice to the Debtors, the Committee, and the U.S. Trustee before implementing any increases in

Province’s rates for professionals working on these chapter 11 cases.

13. In addition, Province will bill for all out-of-pocket expenses reasonably incurred by

Province in connection with the matters contemplated by this engagement.

PAYMENTS PRIOR TO THE PETITION DATE

14. In the ninety days prior to the Petition Date, Province received payments totaling

$580,341.50 for professional services performed for the Debtors and expenses incurred. As of the

Petition Date, Province holds cash on account of approximately $102,120.66 (the “Cash on

Account”), which will be held until the end of the case to be applied to Province’s final invoice.

INDEMNIFICATION

15. As a material part of Province’s agreement with the Debtors, the Debtors agreed to the indemnification provisions contained in Section 11 of the Engagement Letter (collectively, the

“Indemnification Provisions”). The Indemnification Provisions contain standard indemnification language with respect to Province’s services including, without limitation, an agreement by the

Debtors to indemnify and hold harmless each of Province, its affiliates and their respective shareholders, principals, managers, members, employees, agents, representatives, and subcontractors (collectively, the “Indemnified Parties”) against any and all losses, claims,

6 60946/0001-20403059v5 Case 20-10941-CSS Doc 218 Filed 05/11/20 Page 7 of 8

damages, liabilities, penalties, obligations, disbursements and expenses, including the cost of reasonable fees and expenses for defense costs arising out of or in connection with the engagement of Province under the Engagement Letter, except to the extent caused by gross negligence or willful misconduct by the Indemnified Parties.

16. The terms and conditions of the Engagement Letter, including, but not limited to, the Indemnification Provisions were negotiated by the Debtors and Province at arm’s length and in good faith. The Indemnification Provisions in conjunction with the other terms of

Province’s proposed retention are reasonable and in the best interest of the Debtors, their estates, and creditors. Accordingly, as part of this Application, the Debtors respectfully request that the

Court approve the Engagement Letter.

17. Moreover, the modifications to the Indemnification Provision, as set forth in the

Proposed Order, conform to the procedures approved in In re United Artists Theatre Co., 315

F.3d 217 (3d Cir. 2003). Accordingly, the Debtors believe that the Indemnification Provisions, as modified in the Proposed Order, are reasonable and in the best interests of the Debtors, their estates, and their creditors in light of the fact that the Debtors require Province’s services to maximize the value of the Debtors’ estates.

NOTICE

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

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

District of Delaware; (h) Delaware State Treasury; (i) Delaware Secretary of State, Division of

7 60946/0001-20403059v5 Case 20-10941-CSS Doc 218 Filed 05/11/20 Page 8 of 8

Corporations, Franchise Tax; and (j) all parties that have requested notice pursuant to Bankruptcy

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

NO PRIOR REQUEST

19. No prior Application for the relief requested herein has been made to this or any other Court.

WHEREFORE, the Debtors request that the Court enter the order (the “Order”) annexed hereto as Exhibit A, approving the employment of the Firm as their financial advisor, nunc pro tunc to the Petition Date, to render services as described above with compensation to be paid as an administrative expense in such amounts as this Court may hereafter determine and allow; and grant the Debtors such other and further relief as the Court deems just and proper.

Dated: May 11, 2020 Respectfully submitted,

TRUE RELIGION APPAREL, INC., ET AL.,

/s/Richard Lynch Richard Lynch Interim Chief Financial Officer

8 60946/0001-20403059v5 Case 20-10941-CSS Doc 218-1 Filed 05/11/20 Page 1 of 3

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

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

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

NOTICE OF APPLICATION FOR ENTRY FOR AN ORDER AUTHORIZING AND APPROVING THE EMPLOYMENT OF PROVINCE, INC. AS FINANCIAL ADVISOR TO THE DEBTORS NUNC PRO TUNC TO THE PETITION DATE

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

PLEASE TAKE NOTICE that on May 11, 2020, the above-captioned debtors and debtors in possession (collectively, the “Debtors”) filed the Debtors’ Application for Entry for an Order Authorizing the Retention and Employment of Province, Inc. as Financial Advisor to the Debtors nunc pro tunc to the Petition Date (the “Motion”) with the United States Bankruptcy Court for the District of Delaware (the “Court”), seeking entry of an order establishing procedures for interim compensation and reimbursement of the expenses of professionals.

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

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

PLEASE TAKE FURTHER NOTICE THAT IF YOU FAIL TO RESPOND IN ACCORDANCE WITH THIS NOTICE, THE COURT MAY GRANT THE RELIEF

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

60946/0001-20403059v5 Case 20-10941-CSS Doc 218-1 Filed 05/11/20 Page 2 of 3

REQUESTED BY MOTION WITHOUT FURTHER NOTICE OR HEARING.

Dated: May 11, 2020 Respectfully submitted, Wilmington, Delaware

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

– and –

Seth Van Aalten (admitted pro hac vice) 1326 Avenue of the Americas, 19th Floor New York, New York 10019 Telephone: (212) 752-8000 Facsimile: (212) 752-8393

– and –

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

Proposed Counsel for the Debtors and Debtors-in-Possession

AKIN GUMP STRAUSS HAUER & FELD LLP

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

– and –

2 60946/0001-20403059v5 Case 20-10941-CSS Doc 218-1 Filed 05/11/20 Page 3 of 3

Kevin M. Eide (admitted pro hac vice) 2001 K Street, N.W. Washington, D.C. 20006 Telephone: (202) 887-4000 Facsimile: (212) 887-4288

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

3 60946/0001-20403059v5 Case 20-10941-CSS Doc 218-2 Filed 05/11/20 Page 1 of 4

EXHIBIT A Proposed Order

60946/0001-20403059v5 Case 20-10941-CSS Doc 218-2 Filed 05/11/20 Page 2 of 4

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

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

Debtors.1 (Jointly Administered)

ORDER AUTHORIZING AND APPROVING THE EMPLOYMENT OF PROVINCE, INC. AS FINANCIAL ADVISOR TO THE TO THE DEBTORS NUNC PRO TUNC TO THE PETITION DATE

This matter came before the Court on the Application for Entry of an Order Authorizing and Approving the Employment of Province, Inc. as Financial Advisor to the Debtors nunc pro tunc to the Petition Date (the “Application”)2 and the Declaration of Michael Atkinson filed in support of the Application (the “Atkinson Declaration”) both filed by the above-captioned, and its affiliated debtors and debtors in possession in the above-captioned chapter 11 cases (collectively, the “Debtors”) pursuant to sections 327(a) and 328(a) and 1103(a) Title 11 of the United States

Code (the “Bankruptcy Code”), Rules 2014(a) and Rules 2016(a) of the Federal Rules of

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

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

Delaware (the “Local Rules”) for an order authorizing them to retain Province, Inc. (“Province”) as financial advisor in these chapter 11 cases; and the Court having jurisdiction to consider the

Application and the relief requested therein in accordance with 28 U.S.C. § 1334; and

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

2 Capitalized terms not otherwise defined herein shall have the meanings and definitions ascribed to such terms in the Application.

60946/0001-20403059v5 Case 20-10941-CSS Doc 218-2 Filed 05/11/20 Page 3 of 4

consideration of the Application and the relief requested therein being a core proceeding pursuant to 28 U.S.C. § 157(b); and venue being proper before this Court pursuant to 28 U.S.C. §§ 1408 and 1409; and due and proper notice of the Application having been provided, and it appearing that no other or further notice need be provided; and it appearing to the Court that the said

Application should be approved, it is, therefore, ORDERED that:

1. The Application is granted as set forth herein.

2. Pursuant to sections 328 and 1103 of the Bankruptcy Code, Bankruptcy Rule 2014, and Local Rule 2014-1, the Debtors are authorized to employ and retain Province as financial advisor to the Debtors nunc pro tunc to the Petition Date.

3. The Indemnification Provisions in the Engagement Letter are approved, subject to the following modifications:

a. subject to the provisions of subparagraph (c) below, the Debtors are authorized to indemnify, and to provide reimbursement to, and shall indemnify, and provide reimbursement to, Province and its respective affiliates, partners, officers, directors, agents, and employees in accordance with the Indemnification Provisions for any claim arising from, related to, or in connection with the services provided for in the Engagement Letter, but not for any claim arising from, related to, or in connection with Province’s postpetition performance of any other services unless such postpetition services and indemnification are therefore approved by this Court;

b. notwithstanding any of the Indemnification Provisions to the contrary, the Debtors shall have no obligation to indemnify Province, or provide contribution or reimbursement to Province, for any claim or expense to the extent it is either: (i) judicially determined (the determination having become final and no longer subject to appeal) to have arisen from Province’s gross negligence, willful misconduct, or bad faith; (ii) for a contractual dispute in which the Debtors allege breach of Province’s contractual obligations, unless this Court determines that indemnification, contribution, or reimbursement would be permissible pursuant to In re United Artists Theatre Co., 315 F.3d 217 (3d Cir. 2003); or (iii) settled prior to a judicial determination as to the exclusions set forth in clauses (i) and (ii) above, but determined by this Court, after notice and a hearing, pursuant to subparagraph (c) hereof to be a claim or expense for which

2 60946/0001-20403059v5 Case 20-10941-CSS Doc 218-2 Filed 05/11/20 Page 4 of 4

Province should not receive indemnity, contribution, or reimbursement under the terms of the Engagement , as modified by this Order; and

c. if, before the earlier of (i) the entry of an order confirming a chapter 11 plan in these Cases (that order having become a final order no longer subject to appeal) and (ii) the entry of an order closing these Cases, Province believes it is entitled to the payment of any amounts by the Debtors on account of the Debtors’ indemnification and/or reimbursement obligations under the Indemnification Provision (as modified by this Order), including, without limitation, the advancement of defense costs, Province must file an application in this Court, and the Debtors may not pay any such amounts to Province before the entry of an order by this Court approving the payment. This subparagraph (c) is intended only to specify the period of time during which this Court shall have jurisdiction over any request for compensation and expenses by Province for indemnification, contribution, and/or reimbursement and is not a provision limiting the duration of the Debtors’ obligation to indemnify, or make contributions or reimbursements to, Province. All parties in interest shall retain the right to object to any demand by Province for indemnification, contribution, and/or reimbursement.

4. Province shall apply for compensation for professional services rendered and reimbursement of expenses incurred in connection with the Debtors’ cases as set forth in the

Application and in compliance with the applicable provisions of the Bankruptcy Code, the

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

5. Notwithstanding anything to the contrary in the Application or the Atkinson

Declaration, Province shall not seek reimbursement of any fees or costs arising from the defense of any of Province’s fee applications in these chapter 11 cases.

6. The Debtors and Province are authorized and empowered to take all actions necessary to implement the relief granted in this Order.

7. The Court shall retain jurisdiction to hear and determine all matters arising from the implementation of this Order.

3 60946/0001-20403059v5 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 1 of 42

EXHIBIT B Declaration of Michael Atkinson

60946/0001-20403059v5 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 2 of 42

IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

In re: Chapter 11

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

Debtors.1 (Jointly Administered)

DECLARATION OF MICHAEL ATKINSON IN SUPPORT OF APPLICATION FOR ENTRY OF AN ORDER AUTHORIZING AND APPROVING THE EMPLOYMENT OF PROVINCE, INC. AS FINANCIAL ADVISOR TO THE DEBTORS NUNC PRO TUNC TO THE PETITION DATE

I, Michael Atkinson, declare under penalty of perjury pursuant to 28 U.S.C. § 1746 and pursuant to Rules 2014(a) and 2016(b) of the Federal Rules of Bankruptcy Procedure and Rule

2014-1 of the Local Rules as follows:

1. I am a principal with the firm of Province, Inc. (“Province”), which is a financial advisory firm with its principal office located at 2360 Corporate Circle, Suite 330, Henderson,

Nevada 89074. Province also has offices in the Baltimore, Los Angeles and Miami metro areas. I am authorized to submit this Declaration in Support of the Application for Entry of an Order

Authorizing and Approving the Employment of Province, Inc. as Financial Advisor to the Debtors nunc pro tunc to the Petition Date (the “Application”).

2. Neither I, Province, nor any employee thereof, insofar as I have been able to ascertain, has any connection with the Debtors, their creditors, or any other parties in interest herein, or their respective attorneys and accountants, the U.S. Trustee, or any person employed in the office of the U.S. Trustee, except as set forth herein.

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

60946/0001-20403059v5 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 3 of 42

3. Section 1103(b) of the Bankruptcy Code does not incorporate the general

“disinterestedness” standard of section 327(a). However, Bankruptcy Rule 2014 requires that an application for employment under section 1103 disclose all connections with the Debtors, their estate, the professionals, and the Office of the Trustee.

4. Province has conducted an extensive conflict check within its database. A list of those entities checked is attached hereto as Schedule 1. Set forth in Schedule 2 annexed hereto is a listing of the parties from Schedule 1 that currently serve or have served on one or more informal and/or official creditors’ committees represented by Province as well as the parties from Schedule

1 that currently are retained or have been retained as bankruptcy professionals or have represented members of committees in other matters in which Province is also involved.

5. Province has not encountered any creditors of the Debtors in which an actual conflict exists between Province and such creditors. If, at any time during the course of these proceedings, Province learns of any representation which may give rise to a conflict, Province will promptly file with the Court and the U.S. Trustee, an amended declaration identifying and specifying such involvement.

6. Province has represented, represents, and in the future will likely represent many committees in matters unrelated to the Debtors and these cases, whose members may be lenders, creditors, and/or committee members in these cases. Province will not represent any such parties in connection with any claims they may individually have against the Debtors.

7. Province personnel currently serve, and have previously served, as the liquidating trustee or plan administrator in cases wholly unrelated to the Debtors wherein professionals retained in these cases have also served as bankruptcy professionals or have represented members of committees. Province does not believe that any of these representations creates a conflict.

2 60946/0001-20403059v5 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 4 of 42

8. Province has represented, currently represents, and in the future will likely represent parties in interest in other chapter 11 cases that are wholly unrelated to the Debtors and these chapter 11 cases wherein advisors to Committee members or estate professionals retained in these cases are also serving as professionals. Province does not believe that any of these representations creates a conflict.

9. Members of Province, in their roles as liquidating trustee or in similar oversight capacities, routinely prosecute preference/avoidance actions. Creditors in these cases may also be or have been defendants in these types of actions, and their respective counsel may similarly have been adverse in those matters.

10. In the Debtors’ prior bankruptcy filing in 2017, Province served as Financial

Advisor to the Official Committee of Unsecured Creditors (the “2017 Committee”). Although

Province’s role for the 2017 Committee predated my employment with Province, I have utilized and plan to continue to utilize members of the Province team that were engaged by the 2017

Committee to leverage their experience and institutional knowledge of the Debtors’ operations. I disclosed this to the Debtors prior to our engagement and the Debtors had no objection thereto.

11. In the ninety days prior to the Petition Date, Province received payments totaling

$580,341.50 for professional services performed for the Debtors and expenses incurred. As of the

Petition Date, Province holds cash on account of approximately $102,120.66 (the “Cash on

Account”), which will be held until the end of the case to be applied to Province’s final invoice.

12. No compensation has been paid or promised to be paid from a source other than the

Debtors’ estates in these chapter 11 cases. No promises have been received by Province nor by any advisors or attorneys thereof as to compensation in connection with these chapter 11 cases other than in accordance with the provisions of the Bankruptcy Code. Province has no agreement

3 60946/0001-20403059v5 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 5 of 42

with any other entity to share with such entity any compensation received by the Firm in connection with these chapter 11 cases, except among employees of Province.

13. Province intends to apply for compensation for professional services rendered in connection with these chapter 11 cases subject to approval of this Court as stated in the

Application, and in compliance with applicable provisions of the Bankruptcy Code, on an hourly basis, plus reimbursement of actual, necessary expenses and other charges incurred by Province.

Province’s standard hourly rates are:

Principal $800-935 Managing Director $660-720 Senior Director $580-640 Director $500-570 Senior Associate $400-490 Associate $350-400 Analyst $230-350 Para Professional $175

14. The hourly rates set forth above are subject to periodic adjustments to reflect economic and other conditions. Province intends to provide notice to the Debtors, the Committee, and the U.S. Trustee before implementing any increases in Province’s rates for professionals working on these chapter 11 cases.

15. In addition to the fees described above, Province will bill for all out-of-pocket expenses reasonably incurred by Province in connection with the matters contemplated by the

Engagement Letter and this Application.

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

Dated: May 11, 2020

By: /s/ Michael Atkinson Michael Atkinson

4 60946/0001-20403059v5 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 6 of 42

Schedule 1 Conflicts Search List

60946/0001-20403059v5 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 7 of 42

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

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

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

60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 8 of 42

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

2 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 9 of 42

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

3 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 10 of 42

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

4 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 11 of 42

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

5 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 12 of 42

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

6 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 13 of 42

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

7 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 14 of 42

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

8 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 15 of 42

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

9 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 16 of 42

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

10 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 17 of 42

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

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

11 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 18 of 42

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

12 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 19 of 42

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

13 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 20 of 42

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

14 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 21 of 42

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

15 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 22 of 42

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

16 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 23 of 42

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

17 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 24 of 42

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

18 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 25 of 42

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

19 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 26 of 42

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

20 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 27 of 42

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

21 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 28 of 42

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

22 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 29 of 42

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

23 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 30 of 42

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

24 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 31 of 42

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

25 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 32 of 42

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

26 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 33 of 42

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

27 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 34 of 42

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

28 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 35 of 42

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

29 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 36 of 42

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

30 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 37 of 42

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

31 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 38 of 42

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

32 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 39 of 42

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

33 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 40 of 42

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

34 60946/0001-20335264v1 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 41 of 42

Schedule 2 Potential Parties in Interest

60946/0001-20403059v5 Case 20-10941-CSS Doc 218-3 Filed 05/11/20 Page 42 of 42

Schedule 2 Identified Connections

Party Relationship Ad Results Media, LLC Current/Former UCC Member Akin Gump Strauss Hauer & Feld LLP Professional AT&T Current/Former UCC Member City of Las Vegas Current/Former Client Clark County Current/Former Client Cole Schotz Professional Cooley LLP Professional Deacons Professional Deloitte Tax LLP Professional DLA Piper LLP Professional Fedex Current/Former UCC Member Frost Brown Todd LLC Professional FTI Consulting, Inc & Subsidiaries Professional GGP Limited Partnership Current/Former UCC Member Hilco Real Estate Professional Kim & Chang Professional Klehr Harrison Harvey Branzburg LP Professional KPMG LLP Professional Morgan Lewis & Bockius LLP Professional Pachulski Stang Young & Jones LLP Professional Prime Clerk LLC Professional Proskauer Rose LLP Professional Ropes & Gray LLP Professional Simon Property Group Current/Former UCC Member Uline, Inc Current/Former UCC Member Young Conway Stargatt & Taylor LLP Professional

60946/0001-20403059v5 Case 20-10941-CSS Doc 218-4 Filed 05/11/20 Page 1 of 10

EXHIBIT C Engagement Letter

60946/0001-20403059v5 DocuSign Envelope ID: 6715A83B-14A4-4079-A15E-4250EB936EB5Case 20-10941-CSS Doc 218-4 Filed 05/11/20 Page 2 of 10

www.provincefirm.com

March 23, 2020

PERSONAL & CONFIDENTIAL

Michael Buckley, CEO True Religion Apparel, Inc. 1888 Rosecrans Ave. Manhattan Beach, CA 90266

This Engagement Agreement (the “Agreement”) is made this 23rd day of March 2020 (the “Effective Date”), by and between TRLG Intermediate Holdings, LLC (together with its direct and indirect subsidiaries, the “Company”) and Province, Inc., a Nevada Corporation (“Province” and, each of the Company and Province, a “Party” and, together, the “Parties”). The Company is engaging Province to act as a financial advisor to the Company and to provide consulting services for the matters set forth within. This Agreement is effective upon the execution of the Parties and, upon effectiveness, this agreement sets forth the entire understanding of the Parties, and supersedes and cancels any prior communications and agreements between the Parties, relating to the subject matter hereof:

Province will, if appropriate, perform the following financial advisory services: 1. ENGAGEMENT. Services to include:

i. assist the Company in evaluating its liquidity and in the preparation of 13-week cash flow forecasts; ii. assist in the formulation, evaluation and implementation of various options for restructuring; iii. assist in any financing or DIP financing process, including obtaining, evaluating and negotiating term sheets, if necessary; iv. assist the Company with its negotiations with lenders, other creditors, landlords, shareholders and other appropriate parties; v. meet with and prepare presentations for lenders, other creditors and other parties in interest; vi. provide financial advisory services to the Company in connection with developing, and seeking approval of, a restructuring plan, which may be a plan under chapter 11 of title 11 of the United States Code (the “Bankruptcy Code”); vii. provide contingency planning and ongoing advice and assistance to management through the restructuring process; viii. assist the Company in meeting reporting requirements of lenders, other creditors, the United State Bankruptcy Court having jurisdiction over any cases commenced under chapter 11 of the Bankruptcy Code with respect to the Company (the “Bankruptcy Court”) and the United States Trustee, if applicable; ix. attend and participate in hearings before the Bankruptcy Court with respect to matters upon which Province has provided advice, including by providing testimony, as may be necessary;

T: (702) 685-5555 F: (702) 685-5556 LAS VEGAS | LOS ANGELES | MIAMI | BALTIMORE DocuSign Envelope ID: 6715A83B-14A4-4079-A15E-4250EB936EB5Case 20-10941-CSS Doc 218-4 Filed 05/11/20 Page 3 of 10

www.provincefirm.com

x. other activities as are approved by the Company, the Company’s counsel, and as agreed to by Province.

The Company understands that the services to be rendered by Province may include the preparation of projections and other forward-looking statements, and numerous factors can affect the actual results of the Company’s operations, which actual results may materially and adversely differ from those projections. In addition, Province will be relying on information provided by the Company in the preparation of these projections and other forward-looking statements. In connection with this engagement, the Company will furnish Province with all information concerning the Company which Province reasonably deems appropriate and will provide Province with reasonable access to the Company’s accountants, counsel and other representatives (collectively, the “Representatives”), it being understood that Province will rely solely upon such information supplied by the Company and its Representatives without assuming any responsibility for independent investigation or verification thereof. The Company will use reasonable skill, care and attention to ensure that any financial projections provided to Province have been, or will be, prepared on bases reflecting the best currently available estimates and judgments by the Company of the future financial results and condition of the Company. The Company will provide written notice to Province (which may be in the form of an e-mail) as promptly as reasonably practicable following its discovery of any material inaccuracy or misstatement in, or material omission from, any information previously delivered to Province. Province makes no representation or guarantee that an appropriate restructuring can be formulated or implemented for the Company and that such restructuring is defensible; that the work product or advice given is the best course of action for the Company, or if formulated, that any restructuring will be accepted by the Company’s creditors and other constituents and that it will ultimately be defensible. Further, Province assumes no responsibility for the implementation, selection or approval of any restructuring which it assists the Company in formulating, which determination shall rest with the Company.

2. TERMS OF ENGAGEMENT.

This Agreement shall commence on the Effective Date and have an initial term of [six (6) months] and thereafter, shall be automatically extended on a monthly basis. Notwithstanding anything to the contrary herein, this Agreement may be terminated by either Party without cause by giving [5] days’ written notice to the other Party. In the event of any such termination, any fees and expenses earned as of such date and due to Province under the terms of this Agreement shall be remitted to Province as promptly as reasonably practicable following such termination (including fees and expenses that accrued prior to but were invoiced subsequent to such termination); provided, however, that in the event that the Company is or becomes a debtor under chapter 11 of the Bankruptcy Code, the Company shall not be required to pay any such fees and expenses to Province until such fees and expenses have been approved by the Bankruptcy Court in accordance with section 6 of this Agreement. The Company may immediately terminate Province’s services hereunder for Cause (as defined below) by giving written notice to Province. For purposes of this Agreement, “Cause” shall mean breach by Province of any of its material obligations hereunder and, if such a breach is curable, Province does not cure such breach within [3] days after the Company has given written notice of such breach to Province describing in T: (702) 685-5555 F: (702) 685-5556 LAS VEGAS | LOS ANGELES | MIAMI | BALTIMORE DocuSign Envelope ID: 6715A83B-14A4-4079-A15E-4250EB936EB5Case 20-10941-CSS Doc 218-4 Filed 05/11/20 Page 4 of 10

www.provincefirm.com

reasonable detail the nature of the alleged breach. In the event that the Company terminates Province’s services hereunder for Cause, the Company shall not be required to pay any unpaid fees and expenses owed to Province under this Agreement. Province shall be entitled to immediately terminate services hereunder due to a breach by the Company of any of its material obligations under this Agreement that is not cured within [3] days after Province has given written notice of such breach to the Company describing in reasonable detail the nature of the alleged breach. It is further agreed as between Province and Company that Province will report to the restructuring committee (the “Restructuring Committee”) of the board of managers of Company (the “Board”) comprised of members to be identified by the Client, and once any such Restructuring Committee is no longer in existence, will report to the Board.

3. FEES AND BILLING PRACTICES

A. In order to undertake and carry out our engagement, we have discussed and agreed that upon execution of this Agreement, the Company will make an advance payment to province in the amount of $100,000. This advance payment, and all future payments as described in this Agreement, shall be made via wire transfer and become the property of Province immediately upon receipt and may be used by Province at any time without restriction for payment of the reasonable fees and for reasonable and documented expenses of Province earned in accordance with the terms of this Agreement. Advance payments will not be put into a trust, escrow, or other segregated account.

B. Province will provide the Company with monthly (or weekly or bi-weekly, or, more frequently, as the case may be) statements of fees and expenses billed at our normal hourly rates, with reasonable supporting detail, including a summary of the time spent by each professional and his or her respective rate. To the extent that the amount of any of our statements is less than the advance payment amount, you will pay us a further advance payment to bring your advance as of the billing date up to $100,000 within ten (10) business days of receipt of such statement. To the extent that the amount of our fee statement is more than the advance payment amount, you will pay to us the excess amount and an additional advance payment of no less than $100,000. When we have completed our services to the Company in connection with this engagement, our final statement will reflect the amount, if any, by which the accumulated advance payments have exceeded accumulated charges for all of our services, and we shall pay that amount to the Company within ten (10) business days of the completion of services or the termination of the Agreement, whichever is earlier. Prior to the filing under a chapter 11 of the Bankruptcy Code, the Company shall pay any unpaid fees and expenses owed to Province under this Agreement.

For this engagement, the Company will compensate Province for its work on a time and material basis in accordance with the following hourly rates:

Professional Level Per Hour (USD) Principal $800 - $935

T: (702) 685-5555 F: (702) 685-5556 LAS VEGAS | LOS ANGELES | MIAMI | BALTIMORE DocuSign Envelope ID: 6715A83B-14A4-4079-A15E-4250EB936EB5Case 20-10941-CSS Doc 218-4 Filed 05/11/20 Page 5 of 10

www.provincefirm.com

Managing Director $660 - $720 Senior Director $580 - $640 Director $500 - $570 Senior Associate $400 - $490 Associate $350 - $400 Analyst $230 - $350 Paraprofessionals $175

Province’s rates are adjusted annually, every July 1st, to reflect the advancing experience, capabilities, and seniority of our professionals as well as general economic factors. Notwithstanding the forgoing, the rates listed above will not change for 6 months after the date first set forth above.

C. The Company may terminate this agreement at any time for any reason effective upon written notice to Province. Any portion of the advance payment not used to satisfy accrued fees and expenses of Province through such effective date shall be remitted to the Company within ten (10) business days. For the avoidance of doubt, the Company shall pay Province’s fees and expenses through the date of termination.

4. EXPENSES

In addition to the fees described above the Company agrees to promptly reimburse Province for all out-of- pocket expenses reasonably incurred, and approved in advance and in writing by Company, by Province in connection with the matters contemplated by this Agreement, including, without limitation, reasonable fees and expenses of its counsel incurred in connection with the enforcement of this Agreement; provided, however, that reasonable fees incurred in connection with the enforcement of this Agreement do not require advance, written approval by Company. All such expenses will be billed on a monthly basis and will be payable upon receipt by the Company of Province’s monthly billing statement.

5. CONFLICTS

Because Province is a consulting firm that serves Companies in numerous transactions and situations and maintains certain affiliations, it is possible that Province may have rendered or will render services to or have business associations with other entities or people which had or have or may have relationships with the Company, including creditors of the Company. The Company acknowledges and accepts that certain conflicts may exist or arise during the course of the engagement. As, or if, issues arise relating to the preceding sentence, Province and the Company will discuss and agree on a mutually acceptable solution. In no event, however, shall Province provide or disclose any of Company’s confidential and other financial information to any third party, including with any third party to which Province may be now or may in the future provide service under this section 5.

T: (702) 685-5555 F: (702) 685-5556 LAS VEGAS | LOS ANGELES | MIAMI | BALTIMORE DocuSign Envelope ID: 6715A83B-14A4-4079-A15E-4250EB936EB5Case 20-10941-CSS Doc 218-4 Filed 05/11/20 Page 6 of 10

www.provincefirm.com

6. BANKRUPTCY COURT APPROVALS

In the event that the Company is, or becomes, a debtor under chapter 11 of the Bankruptcy Code, whether voluntarily or involuntarily, the Company shall apply to the Bankruptcy Court, as promptly as reasonably practicable, for approval under the Bankruptcy Code of (i) this Agreement, including the attached indemnification, and (ii) Province’s retention by the Company under the terms of this Agreement. The Company shall supply Province with a draft of such application and any proposed order authorizing Province’s retention sufficiently in advance of the filing of such application and proposed order to enable Province and its counsel to review and comment thereon. Province shall have no obligation to provide any services under this Agreement in the event that the Company becomes a debtor under chapter 11 of the Bankruptcy Code unless the Company’s retention of Province on the terms set forth in this Agreement is approved under the Bankruptcy Code by a final order of the Bankruptcy Court no longer subject to appeal, rehearing or reconsideration, and which order is acceptable to Province in all respects. Province acknowledges that in the event that the Bankruptcy Court approves its retention by the Company, Province’s fees and expenses shall be subject to the jurisdiction and approval of the Bankruptcy Court and any applicable fee and expense guidelines or orders. In the event that the Company becomes a debtor under chapter 11 of the Bankruptcy Code and Province’s engagement hereunder is approved by the Bankruptcy Court, the Company shall promptly pay all reasonable fees and expenses incurred by Province hereunder, subject to the terms of the order of the Bankruptcy Court approving the payment of such fees and expenses, the Bankruptcy Code, the Bankruptcy Rules and applicable local rules and orders. The Company will work with Province to file any and all necessary applications regarding the approval of the payment of Province’s fees and expenses with the Bankruptcy Court as promptly as reasonably practicable. In the event that this Agreement is terminated (other than for Cause) following the Bankruptcy Court’s approval of the Company’s retention of Province, the Company shall reimburse Province for all fees and expenses earned and reasonably incurred by Province prior to the date of termination, subject to the terms of this Agreement, the order approving the Company’s retention of Province and all other requirements of the Bankruptcy Code, Bankruptcy Rules and applicable local rules and orders (including, for the avoidance of doubt, the requirement to obtain the Bankruptcy Court’s approval of the payment of such fees and expenses).

With respect to Province’s retention under the Bankruptcy Code, the Company acknowledges and agrees that Province’s restructuring expertise, as well as its capital markets knowledge and financial capabilities, some or all of which may be required by the Company during the term of Province’s engagement hereunder, were important factors in determining the amount of the various fees set forth herein, and that the ultimate benefit to the Company of Province’s services hereunder could not be measured merely by reference to the number of hours expended by Province professionals in the performance of such services. The Company also acknowledges and agrees that the various fees set forth herein have been agreed upon by the Parties in anticipation that a substantial commitment of professional time and effort will be required of Province and its professionals hereunder over the term of the engagement, and in light of the fact that such commitment may foreclose other opportunities for Province and that actual time and commitment required of Province and its professionals to perform its services hereunder may vary substantially from week to week or month to month, creating “peak load” issues for Province. In addition, given the numerous issues which Province may be required to address in the performance of its service hereunder, Province’s commitment to the variable level of time necessary to address all such issues as they arise, and the market prices for Province’s

T: (702) 685-5555 F: (702) 685-5556 LAS VEGAS | LOS ANGELES | MIAMI | BALTIMORE DocuSign Envelope ID: 6715A83B-14A4-4079-A15E-4250EB936EB5Case 20-10941-CSS Doc 218-4 Filed 05/11/20 Page 7 of 10

www.provincefirm.com

services for engagements of this nature in an out-of-court context, the Company agrees that the fee arrangements hereunder are reasonable.

7. RELATIONSHIP OF THE PARTIES.

The Parties intend that an independent contractor relationship will be created by this Agreement in order to provide the services described above to the Company. Neither Province nor any of its personnel or subcontractors is acting as a fiduciary of the Company, the security holders or creditors of the Company or any other persons in connection with this engagement. Furthermore, neither Province nor any of its personnel or subcontractors is acting as nor is to be considered an employee of the Company and the personnel and subcontractors of Province are not entitled to any of the benefits that the Company provides for the Company’s employees. The Company acknowledges that Province’s engagement shall not constitute an audit, review or compilation, or any other type of financial statement reporting engagement that is subject to the rules of the AICPA, SEC or other state, national or international professional or regulatory body. For greater certainty, during the course of this engagement, Province shall be acting as a consultant to the Company in this matter and Province shall not be assuming any decision making or other management responsibilities in connection with the affairs of the Company and Province shall have no responsibility for the affairs of the Company during this engagement. In addition, Province shall not do anything or perform any act pursuant to which Province assumes any possession or control of the property, assets, undertakings, premises or operations of the Company for any purpose whatsoever.

8. OTHER SERVICES

In the event that the Company requests that Province perform any financial advisory or investment banking services outside the scope of this Agreement, fees for such services shall be mutually agreed upon by Province and the Company, in writing, in advance, and shall be in addition to the fees and expenses described in sections 3 and 4 of this Agreement. Notwithstanding the foregoing, if Province is required to render services directly or indirectly relating to the subject matter of this Agreement, the Company shall pay Province’s then-current hourly rates for the Province professionals.

9. NO THIRD PARTY BENEFICIARY

The Company acknowledges that all advice given by Province to the Company in connection with this engagement is intended solely for the benefit and use of the Company in considering the matters to which this engagement relates. The Company agrees that no such advice shall be used for any other purpose or reproduced, disseminated, quoted or referred to at any time in any manner or for any other purpose without Province’s prior approval.

10. CONFIDENTIALITY/NON-SOLICITATION

T: (702) 685-5555 F: (702) 685-5556 LAS VEGAS | LOS ANGELES | MIAMI | BALTIMORE DocuSign Envelope ID: 6715A83B-14A4-4079-A15E-4250EB936EB5Case 20-10941-CSS Doc 218-4 Filed 05/11/20 Page 8 of 10

www.provincefirm.com

Province shall keep as confidential all non-public information received from the Company, its legal counsel or any other advisors to the Company in conjunction with this engagement, except: (i) as requested in writing by the Company or its legal counsel; and (ii) as required by legal proceedings. Province agrees that all non-public information received by it from the Company, its legal counsel or any other advisors to the Company shall be used only for the purpose of providing services to the Company under this Agreement. All obligations as to the non-disclosure shall cease as to any part of such information to the extent that such information is or becomes public other than as a result of a breach of this provision.

The Company, on behalf of itself and its affiliates, agrees that, until two years subsequent to the termination of this Agreement, it will not solicit, recruit, hire or otherwise engage any employee or consultant of Province who worked on this engagement while employed or retained by Province (“Solicited Person”). Should the Company or any of its affiliates extend an offer of employment to or otherwise engage any Solicited Person and should such offer be accepted, Province shall be entitled to a fee from the party extending such offer equal to the Solicited Person’s hourly Company billing rate at the time of the offer multiplied by 2,000 hours. The fee shall be payable at the time of the Solicited Person’s acceptance of employment or engagement

11. INDEMNIFICATION

i. The Company agrees to indemnify and hold harmless each of Province, its affiliates and their respective shareholders, principals, managers, members, employees, agents, representatives and subcontractors (each, an “Indemnified Party” and collectively, the “Indemnified Parties”) against any and all losses, claims, damages, liabilities, penalties, obligations, disbursements and expenses, including the cost (reasonable fees and expenses) for counsel or others (including employees or consultants of Province, based on their then current hourly billing rates) in investigating, preparing or defending any action or claim, whether or not in connection with litigation in which any Indemnified Party is a party, or enforcing the Agreement (including these indemnity provisions), as and when incurred, caused by, relating to, based upon or arising out of (directly or indirectly) the Indemnified Parties’ acceptance of or the performance or nonperformance of their obligations under the Agreement; provided, however, that such indemnity shall not apply to any such loss, claim, damage, liability, penalty, obligation, disbursement or expense to the extent it is found by a court of competent jurisdiction to have resulted primarily and directly from such Indemnified Party’s gross negligence or willful misconduct. ii. The Company also agrees that no Indemnified Party shall have any liability (whether direct or indirect, in contract or tort or otherwise) to the Company for or in connection with the engagement of Province, except to the extent that any such liability for losses, claims, damages, liabilities, penalties, obligations, disbursements or expenses that are found by a court of competent jurisdiction to have resulted primarily and directly from such Indemnified Party’s gross negligence or willful misconduct. The Company further agrees that it will not, without the prior consent of an Indemnified Party, settle or compromise or consent to the entry of any judgment in any pending or threatened claim, action, suit or proceeding in respect of which such Indemnified Party seeks indemnification hereunder (whether or not such Indemnified Party is an actual party to such claim, action, suit or proceeding) unless such settlement, compromise or consent includes an

T: (702) 685-5555 F: (702) 685-5556 LAS VEGAS | LOS ANGELES | MIAMI | BALTIMORE DocuSign Envelope ID: 6715A83B-14A4-4079-A15E-4250EB936EB5Case 20-10941-CSS Doc 218-4 Filed 05/11/20 Page 9 of 10

www.provincefirm.com

unconditional release of such Indemnified Party from all liabilities arising out of such claim, action, suit or proceeding. iii. In the event that, at any time whether before or after termination of the Agreement, as a result of or in connection with the Agreement or Province’s and its personnel’s role under the Agreement, Province or any Indemnified Party is required to produce any of its personnel (including former employees or consultants) or is required to produce, review or organize any material within such Indemnified Party’s possession or control pursuant to a subpoena or other legal process, the Company will reimburse the Indemnified Party for its reasonable and properly documented out-of- pocket expenses, including the reasonable fees and expenses of its counsel, and will compensate the Indemnified Party for the time expended by its personnel based on such personnel’s then current hourly rate. iv. The Indemnified Party will promptly provide notice to the Company of any pending action or proceeding that they become aware of, provided, however, that any failure by such Indemnified Party to notify the Company will not relieve the Company from its obligations hereunder, except to the extent that such failure shall have actually prejudiced the defense of such action. v. The Company shall promptly pay documented expenses reasonably incurred by any Indemnified Party in defending, participating in, or settling any action, proceeding or investigation in which such Indemnified Party is a party or is threatened to be made a party or otherwise is participating in by reason of the engagement under the Agreement, as incurred upon submission of invoices thereof, provided that Company, at its discretion, may select and pay attorneys defending the action. vi. The Company will be liable to any settlement of any claim against an Indemnified Party made with the Company’s written consent, which consent shall not be unreasonably withheld. vii. If a claim for indemnification is made but it is found in a final judgment by a court of competent jurisdiction that such indemnification may not be enforced in such case, in no event will the Indemnified Parties’ aggregate contribution for all losses, claims, damages, liabilities and expenses exceed the amount of fees actually received by the Indemnified Parties pursuant to the Agreement. viii. In the event the Company and Province seek judicial approval for the assumption of the Agreement or authorization to enter into a new engagement agreement pursuant to either of which Province would continue to be engaged by the Company, the Company shall promptly pay documented expenses reasonably incurred by the Indemnified Parties, including reasonable attorneys’ fees and expenses, in connection with any motion, action or claim made either in support of or in opposition to any such retention or authorization, whether in advance of or following any judicial disposition of such motion, action or claim, promptly upon submission of invoices therefore and regardless of whether such retention or authorization is approved by any court. The Company will also promptly pay the Indemnified Parties for any documented expenses reasonably incurred by them, including their reasonable attorneys’ fees and expenses, in seeking payment of all amounts owed to it under the Agreement (or any new engagement agreement) whether through submission of a fee application or in any other manner, without offset, recoupment or counterclaim. ix. Neither termination of the Agreement nor termination of Province’s engagement nor the filing of a petition or application under the Bankruptcy Code (nor the conversion of an existing case to a different form or proceeding, including a receivership) shall affect these indemnification provisions, which shall hereafter survive in full force and effect. x. The rights provided herein shall be in addition to any other rights to which the Indemnified Parties may be entitled under the certificate of incorporation or by-laws of the Company, any policy of insurance, any other agreements, any applicable law or otherwise.

12. MISCELLANEOUS

T: (702) 685-5555 F: (702) 685-5556 LAS VEGAS | LOS ANGELES | MIAMI | BALTIMORE DocuSign Envelope ID: 6715A83B-14A4-4079-A15E-4250EB936EB5Case 20-10941-CSS Doc 218-4 Filed 05/11/20 Page 10 of 10

www.provincefirm.com

MODIFICATION. This Agreement shall not be varied, altered, modified, cancelled, changed or in any way amended except by mutual agreement of the Parties in a written instrument executed by the Parties or their legal representatives. GOVERNING LAW. To the extent not preempted by Federal law, the provisions of this Agreement shall be construed and enforced in accordance with the laws of the State of Nevada. NOTICE. Any notices, requests, demands or other communications required by or provided for in this Agreement shall be sufficient if in writing and sent by registered or certified mail to Province at the last address they have filed in writing with the Company or, in the case of the Company, at its principal office. SEVERABILITY AND BLUE PENCILING. The invalidity or unenforceability of any provision of this Agreement or subpart thereof shall in no way affect the validity or enforceability of any other provisions or subparts hereof. If any provisions of this Agreement are found to be invalid or unenforceable, in lieu of such illegal, invalid or unenforceable paragraph, provision or part thereof, there shall be automatically added a provision as similar in terms to the illegal, invalid or unenforceable paragraph, provision or part thereof, as may be possible, legal, valid, and enforceable. SURVIVAL. The provisions of “COMPENSATION”, “INDEMNIFICATION”, and “CONFIDENTIALITY/NON-SOLICITATION” shall survive termination of this Agreement and remain enforceable according to their terms. If the terms of this letter are acceptable to you, please sign below to acknowledge your agreement. Sincerely, Province, Inc.

By:

Michael Atkinson Principal

Accepted and agreed: TRLG Intermediate Holdings, LLC

By: ______Michael Buckley Chief Executive Officer

T: (702) 685-5555 F: (702) 685-5556 LAS VEGAS | LOS ANGELES | MIAMI | BALTIMORE