Case LSS Doc 1752 Filed 02/06/18 Page 1 of 2 UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE. Chapter 11

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1 Case LSS Doc 175 Filed 0/06/18 Page 1 of UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re VRG Liquidating, LLC, et al., 1 Debtors. Chapter 11 Case No.: (LSS) (Jointly Administered) Ref. Docket Nos. 1500, 158 and 1569 CERTIFICATION OF COUNSEL WITH RESPECT TO PROPOSED ORDER DENYING DEBTORS NINTH OMNIBUS (NON-SUBSTANTIVE) OBJECTION TO CERTAIN LATE, DUPLICATE, AND SUPERSEDED CLAIMS AS IT PERTAINS TO CLAIM 1778 OF VENTURA COUNTY TAX COLLECTOR On September 13, 017, the debtors and debtors in possession in the abovecaptioned cases (collectively, the Debtors ) filed their Ninth Omnibus (Non-Substantive) Objection to Certain Late, Duplicate, and Superseded Claims [Docket No. 1500] (the Claims Objection ). Thereafter, the Ventura County Tax Collector (the County ) filed a response to the Claims Objection [Docket No. 158] (the Response ) as it pertains to claim number 1778 filed by the County in these chapter 11 cases ( Claim 1778 ), and the Debtors filed a reply to the Response [Docket No. 1569]. On February 5, 018, the Court held a hearing (the Hearing ) to consider the Claims Objection as it pertains to Claim At the conclusion of the Hearing, the Court denied the Claims Objection with respect to Claim 1778, and directed the Parties to submit to the Court a proposed form of order memorializing the Court s ruling. Consistent with the Court s 1 The Debtors and the last four digits of their respective federal taxpayer identification numbers are as follows: VRG Liquidating, LLC (f/k/a Vestis Retail Group, LLC) (195); VRF Liquidating, LLC (f/k/a Vestis Retail Financing, LLC) (936); EMSOC Liquidating, LLC (f/k/a EMS Operating Company, LLC) (061); VIH Liquidating, LLC (f/k/a Vestis IP Holdings, LLC) (459); BS Liquidating, LLC (f/k/a Bob s Stores, LLC) (4675); EMSA Liquidating, LLC (f/k/a EMS Acquisition LLC) (03); SC Liquidating, LLC (f/k/a Sport Chalet, LLC) (0071); SCVS Liquidating, LLC (f/k/a Sport Chalet Value Services, LLC) (730); and SCTS Liquidating, LLC (f/k/a Sport Chalet Team Sales, LLC) (8015). The Debtors executive headquarters are located at 160 Corporate Court, Meriden, CT

2 Case LSS Doc 175 Filed 0/06/18 Page of direction, attached hereto as Exhibit A is a proposed form of order (the Proposed Order ). The Debtors submit that the Proposed Order is consistent with the Court s ruling, and counsel for the County has consented to the Court s entry of the same. Accordingly, the Debtors respectfully request the Court to enter the Proposed Order at its earliest convenience without further notice or a hearing. Dated: February 6, 018 Wilmington, DE /s/ Robert F. Poppiti, Jr. Robert S. Brady, Esq. (DE Bar No. 847) Robert F. Poppiti, Jr., Esq. (DE Bar No. 505) YOUNG CONAWAY STARGATT & TAYLOR, LLP Rodney Square 1000 North King Street Wilmington, DE Tel: (30) Fax: (30) rbrady@ycst.com rpoppiti@ycst.com and Michael L. Tuchin, Esq. David M. Guess, Esq. Sasha M. Gurvitz, Esq. KLEE, TUCHIN, BOGDANOFF & STERN LLP 1999 Avenue of the Stars, 39 th Floor Los Angeles, CA Tel: (310) Fax: (310) mtuchin@ktbslaw.com dguess@ktbslaw.com sgurvitz@ktbslaw.com Counsel to the Debtors and Debtors in Possession The Proposed Order also proposes to disallow and expunge claim number 1777 filed by the County in these chapter 11 cases as duplicative of Claim 1778.

3 Case LSS Doc Filed 0/06/18 Page 1 of 3 EXHIBIT A Proposed Order

4 Case LSS Doc Filed 0/06/18 Page of 3 UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE In re VRG Liquidating, LLC, et al., 1 Debtors. Chapter 11 Case No.: (LSS) (Jointly Administered) Ref. Docket Nos. 1500, 158, 1569 and ORDER DENYING DEBTORS NINTH OMNIBUS (NON-SUBSTANTIVE) OBJECTION TO CERTAIN LATE, DUPLICATE, AND SUPERSEDED CLAIMS AS IT PERTAINS TO CLAIM 1778 OF VENTURA COUNTY TAX COLLECTOR Upon consideration of (i) the Ninth Omnibus (Non-Substantive) Objection to Certain Late, Duplicate, and Superseded Claims [Docket No. 1500] (the Claims Objection ) filed by the debtors and debtors in possession (collectively, the Debtors ) in the abovecaptioned jointly administered chapter 11 cases (the Cases ), (ii) the response to the Claims Objection [Docket No. 158] (the Response ) filed by the Ventura County Tax Collector (the County ), (iii) the Debtors reply to the Response [Docket No. 1569], and (iv) the related certification of counsel (the Certification of Counsel ) filed by the Debtors; and upon consideration of the record of these Cases; and it appearing that this Court has jurisdiction to enter this Order in accordance with 8 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 February 1 01: The Debtors and the last four digits of their respective federal taxpayer identification numbers are as follows: VRG Liquidating, LLC (f/k/a Vestis Retail Group, LLC) (195); VRF Liquidating, LLC (f/k/a Vestis Retail Financing, LLC) (936); EMSOC Liquidating, LLC (f/k/a EMS Operating Company, LLC) (061); VIH Liquidating, LLC (f/k/a Vestis IP Holdings, LLC) (459); BS Liquidating, LLC (f/k/a Bob s Stores, LLC) (4675); EMSA Liquidating, LLC (f/k/a EMS Acquisition LLC) (03); SC Liquidating, LLC (f/k/a Sport Chalet, LLC) (0071); SCVS Liquidating, LLC (f/k/a Sport Chalet Value Services, LLC) (730); and SCTS Liquidating, LLC (f/k/a Sport Chalet Team Sales, LLC) (8015). The Debtors executive headquarters are located at 160 Corporate Court, Meriden, CT Capitalized terms used but not otherwise defined herein have the meanings ascribed to them in the Claims Objection.

5 Case LSS Doc Filed 0/06/18 Page 3 of 3 9, 01; and it appearing that this matter is a core matter pursuant to 8 U.S.C. 157(b)() and that this Court may enter a final order consistent with Article III of the United States Constitution; and it appearing that venue of these Cases and the Claims Objection and the related pleadings in this district is proper pursuant to 8 U.S.C and 1409; and this Court having held a hearing on February 5, 018 (the Hearing ) to consider the Claims Objection and the related pleadings; and after due deliberation and sufficient cause appearing therefor and based on the representations of the Debtors in the Certification of Counsel, it is hereby ORDERED, ADJUDGED, and DECREED THAT: 1. For the reasons set forth on the record at the Hearing, the Claims Objection is DENIED solely as it pertains to claim number 1778 filed by the County in these Cases ( Claim 1778 ), and Claim 1778 shall be considered timely filed in these Cases; provided, however, that claim number 1777 filed by the County in these Cases is disallowed and expunged as duplicative of Claim The Claims Agent is directed to modify the Claims Register to comport with the relief granted by this Order. 3. The Debtors and the Claims Agent are authorized to take all actions necessary or appropriate to effectuate the relief granted pursuant to this Order. 4. This Court shall retain jurisdiction and power with respect to all matters arising from or related to the implementation or interpretation of this Order. Dated: February, 018 Wilmington, Delaware Honorable Laurie Selber Silverstein United States Bankruptcy Judge 01:

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