Pg 1 of 39. NOTICE OF DEBTORS FIFTH OMNIBUS OBJECTION TO CLAIMS (Amended and Superseded Claims)

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1 mew Doc 2537 Filed 02/13/18 Entered 02/13/18 16:13:30 MainDate Document Docket Docket#2537 #2537 Date Filed: Filed:02/13/2018 2/13/2018 Pg 1 of 39 HEARING DATE AND TIME: March 20, 2018 at 11:00 a.m. (Eastern Time) RESPONSE DEADLINE: March 13, 2018 at 4:00 p.m. (Eastern Time) THE ATTACHED OMNIBUS OBJECTION TO CLAIMS SEEKS TO DISALLOW AND EXPUNGE CERTAIN FILED PROOFS OF CLAIM. PLEASE CAREFULLY REVIEW THE ATTACHED OBJECTION AND THE ATTACHMENTS THERETO TO DETERMINE WHETHER THE OBJECTION AFFECTS ANY CLAIM YOU MAY HAVE FILED. IF YOU HAVE QUESTIONS, PLEASE CONTACT DEBTORS COUNSEL, OLGA F. PESHKO, AT UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK x In re : Chapter 11 : WESTINGHOUSE ELECTRIC COMPANY : Case No (MEW) LLC, et al., : : : Debtors.1 : (Jointly Administered) : x NOTICE OF DEBTORS FIFTH OMNIBUS OBJECTION TO CLAIMS ( ) PLEASE TAKE NOTICE that on February 13, 2018, Westinghouse ( WEC ) certain of its affiliates, as debtors debtors in possession in the above-captioned chapter 11 cases (collectively, the Debtors ) filed the annexed Fifth Omnibus to (the ), pursuant to sections 105(a) 502(b) of title 11 of the United States Code (the Bankruptcy Code ) Rule 3007(d) of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules ). A hearing on the relief requested in the has been requested on March 20, 2018 at 11:00 a.m. (Eastern Time) (the Hearing ) before the Honorable Michael E. Wiles in the United States Bankruptcy Court The Debtors in these chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number, if any, are: Westinghouse (0933), CE Nuclear Power International, Inc. (8833), Fauske Associates LLC (8538), Field Services, LLC (2550), Nuclear Technology Solutions LLC (1921), PaR Nuclear Holding Co., Inc. (7944), PaR Nuclear, Inc. (6586), PCI Energy Services LLC (9100), Shaw Global Services, LLC (0436), Shaw Nuclear Services, Inc. (6250), Stone & Webster Asia Inc. (1348), Stone & Webster Construction Inc. (1673), Stone & Webster International Inc. (1586), Stone & Webster Services LLC (5448), Toshiba Nuclear Energy Holdings (UK) Limited (N/A), TSB Nuclear Energy (2348), WEC Carolina Energy Solutions, Inc. (8735), WEC Carolina Energy Solutions, LLC (2002), WEC Engineering (6759), WEC Equipment & Machining Solutions, LLC (3135), WEC Specialty LLC (N/A), WEC Welding Machining, LLC (8771), WECTEC Contractors Inc. (4168), WECTEC (8572), WECTEC LLC (6222), WECTEC Staffing Services LLC (4135), Westinghouse Energy Systems LLC (0328), Westinghouse Industry Products International (3909), Westinghouse International Technology LLC (N/A), Westinghouse Technology Licensing (5961). The Debtors principal offices are located at 1000 Westinghouse Drive, Cranberry Township, Pennsylvania WEIL:\ \5\ g's2"f;«

2 Pg 2 of 39 for the Southern District of New York, located at One Bowling Green, New York, New York (the Bankruptcy Court ). The requests that the Bankruptcy Court expunge, reduce, reclassify, /or disallow one or more claims listed on Exhibit 1 to the Proposed Order, which is attached as Exhibit A to the, on the ground that such claim or claims have been amended superseded by a subsequently filed claim identified on under the heading Surviving. Any claim that the Bankruptcy Court expunges disallows will be treated as if it had not been filed will not be entitled to any distribution on account thereof. If you filed the applicable proof of claim you do NOT oppose the disallowance, expungement, reduction or reclassification of your claim(s) as specified on Exhibit 1, then you do NOT need to file a written response to the you do NOT need to appear at the hearing. If you filed the applicable proof of claim you DO oppose the disallowance, expungement, reduction or reclassification of your claim(s) listed on then you MUST file with the Court serve on the parties listed below a written response ( Response ) to the that is received on or before 4:00 p.m. Eastern Time on March 13, 2018 (the Response Deadline ). Any Response must contain, at a minimum, the following: (i) a caption setting forth the name of the Bankruptcy Court, the names of the Debtors, the case number the title of the to which the response is directed; (ii) the name of the claimant description of the basis for the amount of the claim; (iii) a concise statement setting forth the reasons why the claim should not be disallowed, expunged, reduced, or reclassified for the reasons set forth in the, including, but not limited to, the specific factual legal bases which will be relied upon in opposing the ; (iv) all documentation or other evidence of the claim, to the extent not included with the proof of claim previously filed with the Bankruptcy Court, which will be relied upon in opposing the ; (v) the address(es) to which the Debtors must return any reply to a Response, if different from that presented in the proof of claim; (vi) the name, address, telephone number of the person (which may be the claimant or a legal representative) possessing ultimate authority to reconcile, settle, or otherwise resolve the claim on behalf of the claimant. Any Response to the Motion must be in writing, shall conform to the Federal Rules of Bankruptcy Procedure the Local Bankruptcy Rules, shall be filed with the Bankruptcy Court (a) by attorneys practicing in the Bankruptcy Court, including attorneys admitted pro hac vice, electronically in accordance with General Order M-399 (which can be found at (b) by all other parties in interest, on a CD-ROM, in textsearchable portable document format (PDF) (with a hard copy delivered directly to Chambers), in accordance with the customary practices of the Bankruptcy Court General Order M-399, to the extent applicable, served in accordance with General Order M-399 the Order Pursuant to 11 U.S.C. 105(a) Fed. R. Bankr. P. 1015(c) 9007 Implementing Certain WEIL:\ \5\

3 Pg 3 of 39 Notice Case Management Procedures, dated April 4, 2017 [ECF No. 101], so as to be filed received no later than March 13, 2018 at 4:00 p.m. (Eastern Time). If you file a written Response to the, you should plan to appear at the Hearing. The Debtors, however, reserve the right to continue the hearing on the with respect to claim(s) for which a Response has been received. If the Debtors do continue the hearing with respect to such claim(s), then the hearing will be held at a later date. If the Debtors do not continue the hearing with respect to such claim(s), then a hearing on the will be conducted on the above date. If no Responses are timely filed served with respect to the, the Debtors may, on or after the Response Deadline, submit to the Bankruptcy Court an order substantially in the form of the proposed order annexed to the, which order may be entered with no further notice or opportunity to be heard. Dated: February 13, 2018 New York, New York /s/ Robert J. Lemons Gary T. Holtzer Robert J. Lemons Garrett A. Fail David N. Griffiths WEIL, GOTSHAL & MANGES LLP 767 Fifth Avenue New York, New York Telephone: (212) Facsimile: (212) Attorneys for Debtors Debtors in Possession -- Albert Togut Kyle J. Ortiz Brian F. Moore TOGUT, SEGAL & SEGAL LLP One Penn Plaza, Suite 3335 New York, New York Telephone: (212) Facsimile: (212) Attorneys for Debtor Toshiba Nuclear Energy Holdings (UK) Limited WEIL:\ \5\

4 Pg 4 of 39 HEARING DATE AND TIME: March 20, 2018 at 11:00 a.m. (Eastern Time) RESPONSE DEADLINE: March 13, 2018 at 4:00 p.m. (Eastern Time) THIS OMNIBUS OBJECTION TO CLAIMS SEEKS TO DISALLOW AND EXPUNGE CERTAIN FILED PROOFS OF CLAIM. PLEASE CAREFULLY REVIEW THIS OBJECTION AND THE ATTACHMENTS HERETO TO DETERMINE WHETHER THE OBJECTION AFFECTS ANY CLAIM YOU MAY HAVE FILED. IF YOU HAVE QUESTIONS, PLEASE CONTACT DEBTORS COUNSEL, OLGA F. PESHKO, AT WEIL, GOTSHAL & MANGES LLP 767 Fifth Avenue New York, New York Telephone: (212) Facsimile: (212) Gary T. Holtzer Robert J. Lemons Garrett A. Fail David N. Griffiths Attorneys for Debtors Debtors in Possession UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK x In re : Chapter 11 : TOGUT, SEGAL & SEGAL LLP One Penn Plaza, Suite 3335 New York, New York Telephone: (212) Facsimile: (212) Albert Togut Kyle J. Ortiz Brian F. Moore Attorneys for Debtor Toshiba Nuclear Energy Holdings (UK) Limited WESTINGHOUSE ELECTRIC COMPANY : Case No (MEW) LLC, et al., : : : Debtors. 1 : (Jointly Administered) : x DEBTORS FIFTH OMNIBUS OBJECTION TO CLAIMS ( ) 1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number, if any, are: Westinghouse (0933), CE Nuclear Power International, Inc. (8833), Fauske Associates LLC (8538), Field Services, LLC (2550), Nuclear Technology Solutions LLC (1921), PaR Nuclear Holding Co., Inc. (7944), PaR Nuclear, Inc. (6586), PCI Energy Services LLC (9100), Shaw Global Services, LLC (0436), Shaw Nuclear Services, Inc. (6250), Stone & Webster Asia Inc. (1348), Stone & Webster Construction Inc. (1673), Stone & Webster International Inc. (1586), Stone & Webster Services LLC (5448), Toshiba Nuclear Energy Holdings (UK) Limited (N/A), TSB Nuclear Energy (2348), WEC Carolina Energy Solutions, Inc. (8735), WEC Carolina Energy Solutions, LLC (2002), WEC Engineering (6759), WEC Equipment & Machining Solutions, LLC (3135), WEC Specialty LLC (N/A), WEC Welding Machining, LLC (8771), WECTEC Contractors Inc. (4168), WECTEC (8572), WECTEC LLC (6222), WECTEC Staffing Services LLC (4135), Westinghouse Energy Systems LLC (0328), Westinghouse Industry Products International (3909), Westinghouse International Technology LLC (N/A), Westinghouse Technology Licensing (5961). The Debtors principal offices are located at 1000 Westinghouse Drive, Cranberry Township, Pennsylvania WEIL:\ \5\

5 Pg 5 of 39 TO THE HONORABLE MICHAEL E. WILES, UNITED STATES BANKRUPTCY JUDGE: Westinghouse ( WEC ) certain of its affiliates, as debtors debtors in possession in the above-captioned chapter 11 cases (collectively, the Debtors ), respectfully represent: Background 1. On March 29, 2017 (the Petition Date ), each Debtor commenced with this Court a voluntary case under chapter 11 of title 11 of the United States Code (the Bankruptcy Code ). The Debtors are authorized to continue to operate their businesses manage their properties as debtors in possession pursuant to sections 1107(a) 1108 of the Bankruptcy Code. No trustee or examiner has been appointed in these chapter 11 cases. 2. The Debtors chapter 11 cases are being jointly administered for procedural purposes only pursuant to Rule 1015(b) of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules ). 3. On April 7, 2017, the United States Trustee for Region 2 appointed the Official Committee of Unsecured Creditors (the UCC ) pursuant to section 1102 of the Bankruptcy Code. On October 2, 2017, the Trustee filed an amended notice of appointment [Docket No. 1431] removing South Carolina & Gas Company from the list of unsecured creditors appointed to serve on the UCC. On December 19, 2017, the U.S. Trustee filed a second amended notice of appointment [ECF No. 1954] removing Georgia Power Company from the UCC. 4. On June 28, 2017, the Court entered an order (the Bar Date Order ) establishing September 1, 2017 at 5:00 p.m. (Eastern Time) as the deadline (the Bar Date ) by WEIL:\ \5\

6 Pg 6 of 39 which proofs of claim (each a Proof of Claim ), other than those filed by a governmental unit, were required to be filed to assert claims (each a Claim ) in these chapter 11 cases [Docket No. 788]. Pursuant to the Bar Date Order, governmental units were required to assert their claims so that they were actually received on or before September 25, 2017 at 5:00 p.m. (Eastern Time). 5. Additional information regarding the Debtors business, capital structure, the circumstances leading to the commencement of these chapter 11 cases is set forth in the Declaration of Lisa J. Donahue Pursuant to Rule of the Local Bankruptcy Rules for the Southern District of New York, sworn to filed on the Petition Date [Docket No. 4]. Jurisdiction 6. This Court has jurisdiction to consider this matter pursuant to 28 U.S.C This is a core proceeding pursuant to 28 U.S.C. 157(b). Venue is proper before this Court pursuant to 28 U.S.C Relief Requested 7. The Debtors file this omnibus objection to claims, pursuant to section 502(b) of the Bankruptcy Code Bankruptcy Rule 3007(d), seeking entry of an order, substantially in the form annexed hereto as Exhibit A (the Proposed Order ), disallowing expunging certain claims listed on Exhibit 1, as further described herein. 8. Upon a review of the claims register, the Debtors have concluded that the proofs of claim identified on listed under the heading to be Disallowed Expunged (collectively, the ) have been amended superseded by a subsequently filed claim identified on under the heading Surviving (collectively, the Surviving ). WEIL:\ \5\

7 Pg 7 of To ensure that the claims register is accurate does not inaccurately overstate the Debtors liabilities to avoid the possibility of multiple recoveries on account of the same liability, the Debtors seek entry of the Proposed Order disallowing expunging the from the claims register. 10. The Debtors request that each Surviving Claim be deemed to have been filed on the date the original corresponding Claim was filed by a claimant, that the supporting documentation filed with each Claim be deemed incorporated into the corresponding Surviving Claim. 11. The Debtors reserve their right to later object to any Surviving Claim on the basis that the claims alleged in a Surviving Claim are not amendments to the original corresponding Claim, but constitute new late-filed claims. The Debtors also reserve their rights to later object to any Surviving Claim on any other basis, to object to any claim as to which the Court does not grant the relief requested herein on any other basis. The Should Be Disallowed 12. A filed proof of claim is deemed allowed, unless a party in interest... objects. 11 U.S.C. 502(a). Bankruptcy Rule 3007(d) permits a debtor to file objections to more than one claim on the basis that, among other things, such claims have been amended by subsequently filed proofs of claim. Fed. R. Bankr. P. 3007(d)(1), (3). Upon an objection, the claimant has the burden to demonstrate the validity of the claim. See Residential Capital, LLC, 2016 WL , at *9 (S.D.N.Y. 2016); In re Arcapita Bank B.S.C.(c), 2013 WL , at *1 (Bankr. S.D.N.Y. 2013), aff'd sub nom. In re Arcapita Bank B.S.C.(c), 508 B.R. 814 (S.D.N.Y. 2014); In re Motors Liquidation Co., 2012 WL , at *3 (S.D.N.Y. 2012); In re WEIL:\ \5\

8 Pg 8 of 39 Oneida, Ltd., 400 B.R. 384, 389 (Bankr. S.D.N.Y. 2009), aff d, No. 09 Civ (DC), 2010 WL , at *5 (S.D.N.Y. Jan. 22, 2010). 13. that are amended superseded by subsequent claims filed by the same creditor are routinely disallowed expunged. See, e.g., Holzer v. Barnard, 2016 WL , at *5 (E.D.N.Y. July 27, 2016); see e.g., In re Dewey & Leboeuf LLP, 2014 WL , at *2 (Bankr. S.D.N.Y. Jan. 16, 2014) (finding that [C]laim number 833 states a claim by the same creditor for the same purported liability identified in the later-filed Stanwyck Claim... The Court therefore concludes that claim number 833 was amended superseded by the Stanwyck Claim, claim number 833 should therefore be disallowed expunged. ); In re Enron Corp., Case No. 01 B 16034(AJG), 2005 WL , at *1 n.1 (Bankr. S.D.N.Y. Oct. 5, 2005) (noting that [i]n as much as the Initial Claim was amended superseded by the Claim, it was disallowed expunged.... ). The Debtors have determined that each Claim has been amended superseded by the corresponding, subsequently-filed Surviving Claim. 14. Accordingly, the Debtors seek entry of an order disallowing expunging the. Reservation of Rights 15. The Debtors hereby reserve the right to object in the future to any of the proofs of claim listed in this objection on any ground, to amend, modify, /or supplement this objection to the extent an objection to a claim is not granted. The does not affect any of the Surviving does not constitute any admission or finding with respect to the amount, priority, or validity of the Surviving. WEIL:\ \5\

9 Pg 9 of As stated above, the Debtors reserve the right to later object to any Surviving Claim on the basis that the claims alleged in a Surviving Claim are not amendments to the original corresponding Claim, but constitute new late-filed claims. The Debtors also reserve the right to later object to any Surviving Claim on any other basis, to object to any claim as to which the Court does not grant the relief requested herein on any other basis. 17. Notwithsting anything contained in this or the attached exhibits, nothing herein shall be construed as a waiver of any rights that the Debtors may have to (a) bring avoidance actions under the applicable sections of the Bankruptcy Code against holders of claims subject to the or (b) exercise their right of setoff against the holders of such claims related to such avoidance actions. Notice 18. Notice of this has been provided in accordance with Bankruptcy Rule 3007 the Order Pursuant to 11 U.S.C. 105(a) Fed. R. Bankr. P. 1015(c) 9007 Implementing Certain Notice Case Management Procedures, dated April 4, 2017 [ECF No. 101]. The Debtors submit that, in view of the facts circumstances, such notice is sufficient no other or further notice need be provided. 19. No previous request for the relief sought herein has been made by the Debtors to this or any other Court. WEIL:\ \5\

10 Pg 10 of 39 WHEREFORE the Debtors respectfully request entry of an order granting the relief requested herein such other further relief as is just. Dated: February 13, 2018 New York, New York /s/ Robert J. Lemons Gary T. Holtzer Robert J. Lemons Garrett A. Fail David N. Griffiths WEIL, GOTSHAL & MANGES LLP 767 Fifth Avenue New York, New York Telephone: (212) Facsimile: (212) Attorneys for Debtors Debtors in Possession -- Albert Togut Kyle J. Ortiz Brian F. Moore TOGUT, SEGAL & SEGAL LLP One Penn Plaza, Suite 3335 New York, New York Telephone: (212) Facsimile: (212) Attorneys for Debtor Toshiba Nuclear Energy Holdings (UK) Limited WEIL:\ \5\

11 Pg 11 of 39 Exhibit A Proposed Order WEIL:\ \5\

12 Pg 12 of 39 UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK x In re : Chapter 11 : WESTINGHOUSE ELECTRIC COMPANY : Case No (MEW) LLC, et al., : : : Debtors. 1 : (Jointly Administered) : x ORDER GRANTING DEBTORS FIFTH OMNIBUS OBJECTION TO CLAIMS ( ) Upon the Fifth Omnibus to ( ), filed on February 13, 2018 (ECF No. [ ]) (the ) by Westinghouse certain of its affiliates, as debtors debtors in possession in the abovecaptioned chapter 11 cases (collectively, the Debtors ), pursuant to section 502(b) of title 11 of the United States Code (the Bankruptcy Code ) Rule 3007(d) of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules ); the Court having jurisdiction to consider the the relief requested therein in accordance with 28 U.S.C the Sting Order of M-431, dated January 31, 2012 (Preska, C.J.); 1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number, if any, are: Westinghouse (0933), CE Nuclear Power International, Inc. (8833), Fauske Associates LLC (8538), Field Services, LLC (2550), Nuclear Technology Solutions LLC (1921), PaR Nuclear Holding Co., Inc. (7944), PaR Nuclear, Inc. (6586), PCI Energy Services LLC (9100), Shaw Global Services, LLC (0436), Shaw Nuclear Services, Inc. (6250), Stone & Webster Asia Inc. (1348), Stone & Webster Construction Inc. (1673), Stone & Webster International Inc. (1586), Stone & Webster Services LLC (5448), Toshiba Nuclear Energy Holdings (UK) Limited (N/A), TSB Nuclear Energy (2348), WEC Carolina Energy Solutions, Inc. (8735), WEC Carolina Energy Solutions, LLC (2002), WEC Engineering (6759), WEC Equipment & Machining Solutions, LLC (3135), WEC Specialty LLC (N/A), WEC Welding Machining, LLC (8771), WECTEC Contractors Inc. (4168), WECTEC (8572), WECTEC LLC (6222), WECTEC Staffing Services LLC (4135), Westinghouse Energy Systems LLC (0328), Westinghouse Industry Products International (3909), Westinghouse International Technology LLC (N/A), Westinghouse Technology Licensing (5961). The Debtors principal offices are located at 1000 Westinghouse Drive, Cranberry Township, Pennsylvania WEIL:\ \5\

13 Pg 13 of 39 consideration of the the relief requested therein being a core proceeding pursuant to 28 U.S.C. 157(b); venue being proper before this Court pursuant to 28 U.S.C ; due proper notice of the having been provided in accordance with Bankruptcy Rule 3007 the Order Pursuant to 11 U.S.C. 105(a) Fed. R. Bankr. P. 1015(c) 9007 Implementing Certain Notice Case Management Procedures; a hearing having been held on March 14, 2018 at 11 a.m. (Eastern Time) to consider the relief requested in the (the Hearing ); Debtors counsel having certified that no responses to the claims to be expunged pursuant to this order were filed or received; the Court having found determined that the relief sought in the is in the best interests of the Debtors, their estates, creditors, all parties in interest, that the legal factual bases set forth in the establish just cause for the relief granted herein; after due deliberation sufficient cause appearing therefor, it is ORDERED that the relief requested in the is granted to the extent set forth herein; it is further ORDERED that, pursuant to section 502(b) of the Bankruptcy Code Bankruptcy Rule 3007, each of the claims listed under the heading to be Disallowed Expunged on Exhibit 1 annexed hereto (collectively, the ) is hereby disallowed expunged; it is further ORDERED that nothing herein shall constitute an admission or finding concerning the amount, priority, or validity of any of the claims listed under the heading Surviving on Exhibit 1 annexed hereto (collectively, the Surviving ); it is further WEIL:\ \5\

14 Pg 14 of 39 ORDERED that each of the Surviving is deemed to have been filed on the date the original corresponding Claim was filed by a claimant, provided, however, that the Debtors rights to later object to any Surviving Claim on the basis that the claims alleged in a Surviving Claim were not amendments to the original corresponding Claim, but constitute new /or late-filed claims, to later object to any Surviving Claim on any other basis, are hereby preserved; it is further ORDERED that the supporting documentation filed with each Claim is hereby deemed incorporated into the corresponding Surviving Claim; it is further ORDERED that the Debtors, the Debtors claims noticing agent, Kurtzman Carson Consultants LLC, the Clerk of this Court are authorized to take all actions necessary or appropriate to give effect to this Order; it is further ORDERED that this Court shall retain jurisdiction over the Debtors the claimants whose claims are subject to the with respect to any matters related to or arising from the or the implementation of this Order. Dated:, 2018 New York, New York HONORABLE MICHAEL E. WILES UNITED STATES BANKRUPTCY JUDGE WEIL:\ \5\

15 Pg 15 of 39 WEIL:\ \5\

16 Fifth Omnibus Pg 16 of 39 Westinghouse, et al. ABB Inc. Name Address of Claimant Claim # Debtor 280 Trumbull Street Hartford, CT Claim Amount 2850 Westinghouse $4,543, $4,543, ABB Inc. Hartford, CT Name Address of Claimant Claim # Debtor Robinson Cole LLP 280 Trumbull Street 2901 WECTEC Claim Amount $2,665, $1,878, $4,543, AIRGAS USA LLC 2015 VAUGHN RD, BLDG 400 KENNESAW, GA WECTEC $13, $40, $54, Airgas USA LLC 2015 Vaughn Rd, Bldg 400 Kennesaw, GA Claim Transfered To: ZA Credit, L.L.C. c/o Corporation Trust Company Corporation Trust Center 1209 Orange Street Wilmington, DE WECTEC $13, $19, $33, AMERICAN ALTERNATIVE INSURANCE CORPORATION 1475 E WOODFIELD RD SUITE 500 SCHAUMBURG, IL Toshiba Nuclear Energy Holdings (UK) Limited $150, AMERICAN ALTERNATIVE INSURANCE CORPORATION 1475 E WOODFIELD RD SUITE 500 SCHAUMBURG, IL Westinghouse $166, $150, $166, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 1

17 Fifth Omnibus Pg 17 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Augusta Industrial Services, Inc. P.O. Box 6630 Augusta, GA Claim Amount 1222 WECTEC $1,952, $1,952, Augusta, GA Name Address of Claimant Claim # Debtor Augusta Industrial Services, Inc. P.O. Box Stone & Webster Construction Inc. Claim Amount $1,952, $1,952, CB I Laurens, Inc Research Forest Drive The Woodls, TX Stone & Webster Construction Inc. $5, $ CB I Laurens, Inc Research Forest Drive The Woodls, TX Stone & Webster Construction Inc. $2.23 $5, $2.23 CB I Laurens, Inc Research Forest Drive The Woodls, TX WECTEC $674, $9,457, CB I Laurens, Inc Research Forest Drive The Woodls, TX WECTEC $1,807, $5,673, $10,131, $7,481, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 2

18 Fifth Omnibus Pg 18 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor CBS Corporation Gickfield, Fields & Jacobson LLP 8383 Wilshire Blvd., Suite 341 Beverly Hills, CA Claim Amount 2220 Westinghouse CBS Corporation Name Address of Claimant Claim # Debtor 8383 Wilshire Blvd., Suite 341 Beverly Hills, CA Westinghouse Claim Amount Constellation NewEnergy - Gas Division, LLC 1310 Point Street 12th Floor Baltimore, MD Westinghouse $1, $8, Constellation NewEnergy - Gas Division, LLC 1310 Point Street 12th Floor Baltimore, MD Westinghouse $1, $6, $9, $7, Converse Resource Group, Inc. Johnson, Smith, Hibbard Wildman Law Firm, LLP Post Office Drawer WECTEC $21, Converse Resource Group, Inc. 220 N Church St., Ste WECTEC $9, Spartanburg, SC $21, Spartanburg, SC $11, $21, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 3

19 Fifth Omnibus Pg 19 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Cranberry Township 2525 Rochester Road Suite 400 Cranberry Township, PA Claim Amount 2855 Westinghouse $3, $3, Name Address of Claimant Claim # Debtor CRANBERRY TOWNSHIP, PA 2525 Rochester Road Suite 400 Cranberry Township, PA Westinghouse Claim Amount $18, $18, Curtiss Wright Flow Control Company Canada, Farris Engineering Division 405 N. King Street 1963 Westinghouse Curtiss-Wright Flow Control Company Canada, Farris Enineering Division Whiteford, Taylor Preston LLC The Renaissance Centre, Suite North King Street 3454 Westinghouse Wilmington, DE $115, $115, Wilmington DE $118, $118, Curtiss-Wright Flow Control Company Canada, Farris Engineering Division Whiteford, Taylor Preston LLC 405 N. King Street Suite Westinghouse Curtiss-Wright Flow Control Company Canada, Farris Enineering Division Whiteford, Taylor Preston LLC The Renaissance Centre, Suite North King Street 3455 Westinghouse Wilmington, DE $38, $38, Wilmington DE $131, $131, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 4

20 Fifth Omnibus Pg 20 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Dell EMC aka EMC Corporation One Dell Way, RR1, MS 52 Round Rock, TX Claim Amount 830 Westinghouse $43, $43, Name Address of Claimant Claim # Debtor Dell EMC aka EMC Corporation One Dell Way, RR1, MS 52 Round Rock, TX Westinghouse Claim Amount $124, $124, Eaton Corporation 1000 Eaton Blvd., N3 Clevel, OH WECTEC $3,414, Eaton Corporation 1000 Eaton Blvd., N3 Clevel, OH WECTEC $2,248, $1,761, $3,414, $4,009, Eaton Corporation 1000 Eaton Blvd., N3 Clevel, OH Westinghouse $57, Eaton Corporation 1000 Eaton Blvd., N3 Clevel, OH Westinghouse $27, $57, $27, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 5

21 Fifth Omnibus Pg 21 of 39 Westinghouse, et al. EvapTech, Inc. Name Address of Claimant Claim # Debtor 5151 Allendale Lane Taneytown, MD Claim Amount 2507 Westinghouse $9,933, $9,933, EvapTech, Inc Allendale Lane Taneytown, MD Name Address of Claimant Claim # Debtor 3357 Westinghouse Claim Amount $11,282, $11,282, EvapTech, Inc Allendale Lane Taneytown, MD WECTEC Contractors Inc. $9,933, EvapTech, Inc Allendale Lane Taneytown, MD WECTEC Contractors Inc. $11,282, $9,933, $11,282, EvapTech, Inc Allendale Lane Taneytown, MD WECTEC LLC EvapTech, Inc Allendale Lane Taneytown, MD WECTEC LLC $9,933, $11,282, $9,933, $11,282, EvapTech, Inc Allendale Lane Taneytown, MD WECTEC $9,933, EvapTech, Inc Allendale Lane Taneytown, MD WECTEC $11,282, $9,933, $11,282, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 6

22 Fifth Omnibus Pg 22 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor FedEx Custom Critical P.O. Box Columbus, OH Claim Amount 296 Westinghouse $8, $8, FedEx Custom Critical P.O. Box Columbus, OH Name Address of Claimant Claim # Debtor 326 Westinghouse Claim Amount $11, $11, Fickess Pumps Inc Route 68 New Brighton, PA Westinghouse $1, FICKESS PUMPS 1651 RTE 68 NEW BRIGHTON, PA Westinghouse $1, $1, $1, Flowserve Corporation Strasburger & Price LLP 901 Main Street, Suite 6000 Dallas, TX Westinghouse $2,593, Flowserve Corporation Strasburger & Price LLP 901 Main Street, Suite 6000 Dallas, TX Westinghouse $3,689, $2,593, $3,689, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 7

23 Fifth Omnibus Pg 23 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor FRANCHISE TAX BOARD PO BOX 2952 SACRAMENTO, CA Claim Amount 3102 PaR Nuclear, Inc. $1, Name Address of Claimant Claim # Debtor FRANCHISE TAX BOARD PO BOX 2952 SACRAMENTO, CA PaR Nuclear, Inc. Claim Amount $1, FRANCHISE TAX BOARD PO BOX 2952 SACRAMENTO, CA WEC Carolina Energy Solutions, Inc. FRANCHISE TAX BOARD PO BOX 2952 SACRAMENTO, CA WEC Carolina Energy Solutions, Inc. FRANCHISE TAX BOARD PO BOX 2952 SACRAMENTO, CA TSB Nuclear Energy Services Inc. $381, FRANCHISE TAX BOARD PO BOX 2952 SACRAMENTO, CA TSB Nuclear Energy Services Inc. $381, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 8

24 Fifth Omnibus Pg 24 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor FRANCHISE TAX BOARD PO BOX 2952 SACRAMENTO, CA Claim Amount 3105 PCI Energy Services LLC $ $ Name Address of Claimant Claim # Debtor FRANCHISE TAX BOARD PO BOX 2952 SACRAMENTO, CA WEC Engineering Claim Amount Greenberry Industrial, LLC NAES Corporation 1180 NW Maple Street, Suite 200 Issaquah, WA Westinghouse $2,787, Greenberry Industrial, LLC Perkins Coie, LLP 1201 Third Avenue, Ste Seattle, WA Westinghouse $3,818, $2,787, $3,818, Greenberry Industrial, LLC Perkins Coie, LLP 1201 Third Ave, Ste Seattle, WA Westinghouse $4,592, Greenberry Industrial, LLC Perkins Coie, LLP 1201 Third Avenue, Ste Seattle, WA Westinghouse $3,818, $4,592, $3,818, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 9

25 Fifth Omnibus Pg 25 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Gregory A. Gisoni 1201 N. Orange Street Suite 300 Wilmington, DE Claim Amount 1782 Toshiba Nuclear Energy Holdings (UK) Limited $1,354, $1,354, Gregory A. Gisoni Wilmington, DE Name Address of Claimant Claim # Debtor Gellert Scali Busenkell Brown, LLC 1201 N. Orange Street, Suite Westinghouse Claim Amount $1,399, $1,399, Gutor Electronic LLC Hinckley Allen Snyder LLP 28 State Street Boston, MA Westinghouse $4,519, Gutor Electronic LLP Hinckley Allen Snyder 28 State Street Boston, MA Westinghouse $4,519, $4,519, $4,519, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 10

26 Fifth Omnibus Pg 26 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Harris Acquisition III, LLC d/b/a Superior Air Hling Fredrikson And Byron, P.A. 200 South Sixth Street, Suite 4000 Minneapolis, MN Claim Amount 2984 Westinghouse $371, $6,331, $6,703, Name Address of Claimant Claim # Debtor Harris Acquisition III, LLC d/b/a Superior Air Hling Fredrikson And Byron, P.A. 200 South Sixth Street, Suite 4000 Minneapolis, MN Westinghouse Claim Amount $1,746, $6,826, $8,573, Harris Acquisition III, LLC d/b/a Superior Air Hling Fredrikson And Byron, P.A. 200 South Sixth Street, Suite WECTEC $371, Harris Acquisition III, LLC d/b/a Superior Air Hling Fredrikson And Byron, P.A. 200 South Sixth Street, Suite WECTEC $1,746, Minneapolis, MN $6,331, $6,703, Minneapolis, MN $6,826, $8,573, Harris Acquisition III, LLC d/b/a Superior Air Hling Fredrikson And Byron, P.A. 200 South Sixth Street, Suite 4000 Minneapolis, MN WECTEC Contractors Inc. $371, $6,331, Harris Acquisition III, LLC d/b/a Superior Air Hling Fredrikson And Byron, P.A. 200 South Sixth Street, Suite 4000 Minneapolis, MN WECTEC Contractors Inc. $1,746, $6,826, $6,703, $8,573, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 11

27 Fifth Omnibus Pg 27 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Hydratight Operations, Inc Richmond Ave Suite #1000 Houston, TX Claim Amount 1856 Westinghouse Industry Products International $21, $21, Houston TX Name Address of Claimant Claim # Debtor Hydratight Operations, Inc Richmond Ave Suite # Westinghouse Industry Products International Claim Amount $ $ Hydratight Operations, Inc Richmond Ave Suite #1000 Houston, TX PCI Energy Services LLC $1,418, Hydratight Operations, Inc Richmond Ave Suite #1000 Houston TX 3450 PCI Energy Services LLC $1,234, $1,418, $1,234, Hydratight Operations, Inc Richmond Ave Suite #1000 Houston, TX Westinghouse $1,476, Hydratight Operations, Inc Richmond Ave Suite #1000 Houston TX 3451 Westinghouse $1,238, $1,476, $1,238, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 12

28 Fifth Omnibus Pg 28 of 39 Westinghouse, et al. Intertest, Inc. 303 Route 94 Name Address of Claimant Claim # Debtor Columbia, NJ Claim Amount 149 PCI Energy Services LLC $16, $16, INTERTEST 303 RT 94 Name Address of Claimant Claim # Debtor COLUMBIA, NJ WEC Equipment & Machining Claim Amount $20, $20, $41, Jones Lang LaSalle Americas, Inc. c/o FrankGecker, LLP 325 North LaSalle Street Suite Stone & $470, Webster Services LLC Jones Lang LaSalle Americas, Inc. FrankGecker LLP 325 North LaSalle Street, Suite Stone & Webster Services LLC Chicago, IL $470, Chicago, IL $472, $472, Jones Lang LaSalle Americas, Inc. FrankGecker LLP 325 North LaSalle Street, Suite 625 Chicago, IL Westinghouse $13, $5,031, Jones Lang LaSalle Americas, Inc. FrankGecker LLP 325 North LaSalle Street, Suite 625 Chicago, IL Westinghouse $13, $4,796, $5,044, $4,810, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 13

29 Fifth Omnibus Pg 29 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Louisiana Department of Revenue P.O. Box Baton Rouge, LA Claim Amount 462 WEC Carolina Energy Solutions, LLC $ $ Name Address of Claimant Claim # Debtor Louisiana Department of Revenue P.O. Box Baton Rouge, LA WEC Carolina Energy Solutions, LLC Claim Amount Louisiana Department of Revenue P.O. Box Baton Rouge, LA WEC Equipment & Machining $ Louisiana Department of Revenue P.O. Box Baton Rouge, LA WEC Equipment & Machining $ Maco, Inc. 521 Plato Lee Road Shelby, NC Westinghouse $1,806, $1,806, Maco, Inc. 521 Plato Lee Road Shelby, NC Claim Transfered To: Whitebox Multi-Strategy Partners, LP Attn Scott Specken 3033 Excelsior Blvd., Ste Westinghouse $43, $695, $739, Minneapolis, MN (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 14

30 Fifth Omnibus Pg 30 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Mark W. Marano Cohen & Grigsby, P.C. 625 Liberty Avenue Pittsburgh, PA Claim Amount 2700 Westinghouse Mark W. Marano Pittsburgh PA Name Address of Claimant Claim # Debtor Cohen Grigsby, P.C. 625 Liberty Avenue 3452 Westinghouse Claim Amount $628, $628, Mechanical Engineering Systems Associates, Inc. 294 West Steuben Street Pittsburgh, PA Westinghouse $139, Mechanical Engineering Systems Associates, Inc. 294 West Steuben Street Pittsburgh, PA Westinghouse $36, $139, $36, Mississippi Department of Revenue PO Jackson, MS WECTEC $4, Staffing Services LLC Mississippi Department of Revenue Post Office Box Jackson, MS WECTEC Staffing Services LLC $4, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 15

31 Fifth Omnibus Pg 31 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor NH MATERIALS LABORATORY INC 22 INTERSTATE DR SOMERSWORTH, NH Claim Amount 878 Westinghouse $ $60.00 $ Name Address of Claimant Claim # Debtor NH MATERIALS LABORATORY 22 INTERSTATE DR SOMERSWORTH, NH Westinghouse Claim Amount $ $ Nuclear Fuel Industries, Ltd. Crowell Moring LLP 590 Madison Avenue, 20th Fl. New York, NY Westinghouse $276, $26,614, Nuclear Fuel Industries, Ltd. 590 Madison Avenue, 20th Fl. New York, NY Westinghouse $276, $26,803, $26,890, $27,079, Oregon Department of Revenue 955 Center St NE Salem, OR Westinghouse $1, $ Oregon Department of Revenue 955 Center St NE Salem, OR Westinghouse $2, $ $1, $2, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 16

32 Fifth Omnibus Pg 32 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Pedrick Tool & Machine Co., Inc. PO Box 190 Riverton, NJ Claim Amount 17 Westinghouse $58, $58, Riverton, NJ Name Address of Claimant Claim # Debtor Pedrick Tool & Machine Co., Inc River Road 1235 Westinghouse Claim Amount $58, $58, Pennsylvania Department of Revenue PO Box Harrisburg, PA Westinghouse $17,876, Pennsylvania Department of Revenue PO Box Harrisburg PA 3447 Westinghouse $12,900, $1,037, $17,876, $13,937, Pennsylvania Department of Revenue PO Box Harrisburg, PA Westinghouse $14,544, $373, Pennsylvania Department of Revenue PO Box Harrisburg PA 3447 Westinghouse $12,900, $1,037, $14,917, $13,937, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 17

33 Fifth Omnibus Pg 33 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Peoples Natural Gas Company, LLC 845 North Shore Drive Pittsburgh, PA Claim Amount 798 Westinghouse $4, $4, Pittsburgh, PA Name Address of Claimant Claim # Debtor Peoples Natural Gas Company, LLC 845 North Lincoln Avenue 3372 Westinghouse Claim Amount $14, $14, Polygon US Corporation 729 Miner Road Highl Heights, OH WECTEC $120, $52, Polygon US Corporation 729 Miner Road Highl Heights, OH WECTEC $173, $173, $173, Prime Piping & Mechanical Inc. 57 Old Country Road, Suite L Westbury, NY Westinghouse $58, Prime Piping & Mechanical Inc. 57 Old Country Road, Suite L Westbury, NY Westinghouse $58, $58, $58, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 18

34 Fifth Omnibus Pg 34 of 39 Westinghouse, et al. Name Address of Claimant Claim # Debtor Research Cottrell Cooling, Inc. 58 E Main Street Somerville, NJ Claim Amount 2081 WECTEC $904, $12,066, $12,971, Somerville, NJ Name Address of Claimant Claim # Debtor Research Cottrell Cooling, Inc. 58 East Main Street 3386 WECTEC Claim Amount $519, $12,451, $12,971, Reynolds Machine Co., Inc. 229 Potoka Mine Road Ruffsdale, PA Westinghouse $70, Reynolds Machine Co., Inc. 229 Potoka Mine Road Ruffsdale, PA Westinghouse $83, $70, $83, (1) In the "Claim Amount Priority" column, = secured claim, = administrative expense claim, = priority claim, = unsecured claim = total claim. The amounts listed are taken directly from the proofs of claim, thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise (2) on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 19