HEARING DATE AND TIME January 22, 2019 at 1100 a.m. (Eastern Time) RESPONSE DEADLINE January 15, 2019 at 400 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(S) YOU MAY HAVE FILED. IF YOU HAVE QUESTIONS, PLEASE CONTACT NEAL PAUL DONNELLY AT (212) 373-3510 OR NDONNELLY@PAULWEISS.COM. UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK ------------------------------------------------------------ x In re Chapter 11 WESTINGHOUSE ELECTRIC COMPANY Case No. 17-10751 (MEW) LLC, et al., Debtors. 1 (Jointly Administered) ------------------------------------------------------------ x NOTICE OF TWENTY-FIFTH OMNIBUS OBJECTION TO CLAIMS (Redundant Claims) PLEASE TAKE NOTICE that on November 30, 2018, Wind Down Co 2 filed the annexed Twenty-Fifth Omnibus Objection to Claims (Redundant Claims) (the Objection ), pursuant to sections 105(a) and 502(b) of title 11 of the United States Code (the Bankruptcy Code ) and Rule 3007(d) of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules ). A hearing on the relief requested in the Objection has been requested on January 22, 2019 at 1100 a.m. (Eastern Time) (the Hearing ) before the Honorable Michael E. Wiles in 1 On September 25, 2018, many of the Debtors Chapter 11 Cases were closed pursuant to the Court s Order (I) Consolidating the Administration of Certain Remaining Matters at the Lead Case; (II) Entering a Final Decree Closing Certain Affiliate Cases; and (III) Granting Related Relief [ECF No. 3956]. The Debtors in the remaining chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number, if any, are Westinghouse Electric Company LLC (0933), Stone & Webster Services LLC (5448), WEC Carolina Energy Solutions, Inc. (8735), WEC Carolina Energy Solutions, LLC (2002), WECTEC Global Project Services Inc. (8572), WECTEC LLC (6222), and WECTEC Staffing Services LLC (4135). The Debtors principal offices are located at 1000 Westinghouse Drive, Cranberry Township, Pennsylvania 16066. 2 W Wind Down Co LLC ( Wind Down Co ) is the company established on the Effective Date (as defined in the Objection) for the benefit of holders of claims against Westinghouse Electric Company LLC and certain of its affiliates (collectively, the Debtors ), and responsible for administering the Debtors obligations pursuant to the Debtors confirmed chapter 11 plan.
the United States Bankruptcy Court for the Southern District of New York, located at One Bowling Green, New York, New York 10004 (the Bankruptcy Court ). The Objection requests that the Bankruptcy Court disallow and expunge the claims listed on Exhibit 1 to the Proposed Order, which is attached as Exhibit A to the Objection, on the ground that such claim or claims is identical to one or more other claims filed against one or more of the Debtors. Any claim that the Bankruptcy Court expunges and disallows will be treated as if it had not been filed and will not be entitled to any distribution on account thereof. If you do NOT oppose the disallowance and expungement of your claim(s) as specified on Exhibit 1, then you do NOT need to file a written response to the Objection and you do NOT need to appear at the hearing. If you filed the applicable proof of claim and you DO oppose the disallowance, expungement, reduction or reclassification of your claim(s) listed on Exhibit 1 then you MUST file with the Court and serve on the parties listed below a written response ( Response ) to the Objection that is received on or before 400 p.m. Eastern Time on January 15, 2019 (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 and the title of the Objection to which the response is directed; (ii) the name of the claimant and 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 and expunged, including, but not limited to, the specific factual and legal bases which will be relied upon in opposing the Objection; (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 Objection; (v) the address(es) to which Wind Down Co must return any reply to a Response, if different from that presented in the proof of claim; and (vi) the name, address, and 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 and the Local Bankruptcy Rules, and 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 www.nysb.uscourts.gov), and (b) by all other parties in interest, on a CD-ROM, in text-searchable portable document format (PDF) (with a hard copy delivered directly to Chambers), in accordance with the customary practices of the Bankruptcy Court and General Order M-399, to the extent applicable, and served in accordance with General Order M-399 and the Order Pursuant to 11 U.S.C. 105(a) and Fed. R. Bankr. P. 1015(c) and 9007 Implementing Certain Notice and Case Management Procedures, dated April 4, 2017 [ECF No. 101], so as to be filed and received no later than January 15, 2019 at 400 p.m. (Eastern Time). 2
If you file a written Response to the Objection, you should plan to appear at the Hearing. Wind Down Co, however, reserves the right to continue the hearing on the Objection with respect to claim(s) for which a Response has been received. If Wind Down Co does continue the hearing with respect to such claim(s), then the hearing will be held at a later date. If Wind Down Co does not continue the hearing with respect to such claim(s), then a hearing on the Objection will be conducted on the above date. If no Responses are timely filed and served with respect to the Objection, Wind Down Co 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 Objection, which order may be entered with no further notice or opportunity to be heard. Dated November 30, 2018 New York, New York /s/ Kyle J. Kimpler Alan W. Kornberg Kyle J. Kimpler Lauren Shumejda PAUL, WEISS, RIFKIND, WHARTON & GARRISON LLP 1285 Avenue of the Americas New York, New York 10019 Telephone +1 (212) 373-3000 Facsimile +1 (212) 757-3990 akornberg@paulweiss.com kkimpler@paulweiss.com lshumejda@paulweiss.com Counsel to W Wind Down Co LLC 3
HEARING DATE AND TIME January 22, 2019 at 1100 a.m. (Eastern Time) RESPONSE DEADLINE January 15, 2019 at 400 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(S) YOU MAY HAVE FILED. IF YOU HAVE QUESTIONS, PLEASE CONTACT NEAL PAUL DONNELLY AT (212) 373-3510 OR NDONNELLY@PAULWEISS.COM. PAUL, WEISS, RIFKIND, WHARTON & GARRISON LLP 1285 Avenue of the Americas New York, New York 10019 Telephone +1 (212) 373-3000 Facsimile +1 (212) 757-3990 Alan W. Kornberg Kyle J. Kimpler Lauren Shumejda Counsel to W Wind Down Co LLC UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK -------------------------------------------------------- x In re Chapter 11 WESTINGHOUSE ELECTRIC COMPANY Case No. 17-10751 (MEW) LLC, et al., Debtors. 1 (Jointly Administered) -------------------------------------------------------- x TWENTY-FIFTH OMNIBUS OBJECTION TO CLAIMS (Redundant Claims) 1 On September 25, 2018, many of the Debtors Chapter 11 Cases were closed pursuant to the Court s Order (I) Consolidating the Administration of Certain Remaining Matters at the Lead Case; (II) Entering a Final Decree Closing Certain Affiliate Cases; and (III) Granting Related Relief [ECF No. 3956]. The Debtors in the remaining chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number, if any, are Westinghouse Electric Company LLC (0933), Stone & Webster Services LLC (5448), WEC Carolina Energy Solutions, Inc. (8735), WEC Carolina Energy Solutions, LLC (2002), WECTEC Global Project Services Inc. (8572), WECTEC LLC (6222), and WECTEC Staffing Services LLC (4135). The Debtors principal offices are located at 1000 Westinghouse Drive, Cranberry Township, Pennsylvania 16066.
THE HONORABLE MICHAEL E. WILES, UNITED STATES BANKRUPTCY JUDGE W Wind Down Co LLC ( Wind Down Co ), the company established on the Effective Date (as defined herein) for the benefit of holders of claims against Westinghouse Electric Company LLC ( WEC ) and certain of its affiliates (collectively, the Debtors ), and responsible for administering the Debtors obligations pursuant to the Debtors confirmed chapter 11 plan, as directed by the Plan Oversight Board, respectfully represents 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 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 ). 2. On November 15, 2017, the Court entered an order (the Omnibus Claim Objections Order ) authorizing the Debtors to file omnibus objections seeking reduction, reclassification and/or disallowance of certain classes of claims [ECF No. 1761]. 3. On March 28, 2018, the Court entered an order [ECF No. 2988] (the Confirmation Order ) confirming the Debtors Modified Second Amended Joint Chapter 11 Plan of Reorganization [ECF No. 2986] (the Plan ). The Plan became effective on August 1, 2018 (the Effective Date ). 2 2 Capitalized terms used but not otherwise herein defined shall have the meanings ascribed to such terms in the Plan. 2
4. Wind Down Co was created on the Effective Date pursuant to the Plan to, among other things, analyze and reconcile claims filed in these cases. Specifically, under sections 5.4(d) and 8.1 of the Plan, Wind Down Co is vested with the authority to object to, seek to subordinate, estimate, compromise or settle any and all claims against the Debtors, except to the extent claims have been previously allowed and other than Assumed Liabilities, as directed by the Plan Oversight Board. 5. Additional information regarding the Debtors businesses, capital structure, and events during these chapter 11 cases is set forth in the disclosure statement approved in connection with the Plan [ECF No. 2623]. Jurisdiction 6. This Court has jurisdiction to consider this matter pursuant to 28 U.S.C. 157 and 1334. 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. 1408 and 1409. Relief Requested 7. Wind Down Co files this Objection pursuant to section 502(b) of the Bankruptcy Code and Rule 3007(d) of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules ), seeking entry of an order substantially in the form annexed hereto as Exhibit A (the Proposed Order ), disallowing and expunging the claims listed on Exhibit 1 thereto (collectively, the Redundant Claims ). 8. Wind Down Co examined each Redundant Claim and determined that each claim under the heading Claims to be Disallowed and Expunged is duplicative of another claim filed by the same claimant representing the same underlying liability, including claims for identical liabilities filed against multiple Debtors. 3
9. In accordance with the Plan and Confirmation Order, to ensure that the claims register does not inaccurately overstate the Debtors liabilities, to avoid the possibility of multiple recoveries on account of the Debtors obligations, and to expedite recoveries to creditors by reducing the cash reserve funded for distributions to holders of claims that are neither allowed nor disallowed or disputed in these cases, Wind Down Co seeks entry of the Proposed Order disallowing and expunging the Redundant Claims from the claims register. The funds reserved for the Redundant Claims will be reverted to the Segregated Account for the benefit of allowed Class 3A General Unsecured Claims. The supporting documentation filed with each disallowed and expunged Redundant Claim will be deemed incorporated into the corresponding remaining claim identified with the header Remaining Claim on Exhibit 1 (collectively, the Remaining Claims ). The Redundant Claims Should Be Disallowed 10. A filed proof of claim is deemed allowed, unless a party in interest... objects. 11 U.S.C. 502(a). Section 502(b)(1) of the Bankruptcy Code provides, in relevant part, that a claim may not be allowed to the extent that such claim is unenforceable against the debtor and property of the debtor, under any agreement or applicable law. 11 U.S.C. 502(b)(1). 11. Upon an objection, the claimant has the burden to demonstrate the validity of the claim. See Rozier v. Rescap Borrower Claims Tr. (In re Residential Capital, LLC), 15 Civ. 3248, 2016 WL, 796860, at *9 (S.D.N.Y. Feb. 22, 2016); In re Arcapita Bank B.S.C.(c), No. 12 11076(SHL), 2013 WL 6141616, at *1 (Bankr. S.D.N.Y. Nov. 21, 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., No. 09-50026, 2012 WL 1886755, at *3 (S.D.N.Y. May 12, 2012); In re Oneida, Ltd., 400 B.R. 384, 389 4
(Bankr. S.D.N.Y. 2009), aff d, No. 09 Civ. 2229 (DC), 2010 WL 234827, at *5 (S.D.N.Y. Jan. 22, 2010). 12. Section 5.3(h) of the Plan, entitled Deemed Substantive Consolidation for Distribution Purposes, provides in relevant part that [o]n and after the Effective Date, solely for Distribution Purposes (1) all assets and liabilities of the Debtors shall be treated as though they were pooled, (2) each Claim filed or to be filed against any Debtor shall be deemed filed as a single Claim against, and a single obligation of, the Debtors... and (6) any joint or several liability of any of the Debtors shall be one obligation of the substantively-consolidated Debtors and any Claims based upon such joint or several liability shall be treated as one consolidated Claim against the substantively-consolidated Debtors. Plan 5.3(h)(ii). 13. Paragraph 18 of the Confirmation Order likewise provides that, as of the Effective Date, any joint or several liability of any Debtors shall be one obligation of the substantively-consolidated Debtors and any Claims based upon such joint or several liability shall be treated as one consolidated Claim against the substantively-consolidated Debtors. Conf. Or. 18(f). Thus, on the Effective Date, claims with identical underlying liabilities filed against multiple Debtors were deemed to be a single obligation of the Debtors. 14. Claims that are duplicative of other claims filed by the same creditor are routinely disallowed and expunged. See, e.g., In re Residential Capital, LLC, 524 B.R. 465, 471 (Bankr. S.D.N.Y. 2015) (wherein the court expunged duplicative claims earlier in the cases); In re MF Glob. Holdings Ltd., Case No. 11-02790 (MG), 2012 WL 5499847, at *1 (Bankr. S.D.N.Y. Nov. 13, 2012) (wherein the court expunged a duplicative claim earlier in the case); In re Worldcom, Inc., Case No. 02-13533 (AJG), 2005 WL 3875191, at *8 (Bankr. S.D.N.Y. June 3, 2005) (wherein the court expunged duplicative claims). 5
15. Wind Down Co has examined each of the Redundant Claims and determined that each Redundant Claim is identical to one or more other claims filed against one or more of the Debtors. To ensure that the claims register is accurate and does not inaccurately overstate the Debtors liabilities, Wind Down Co seeks entry of the Proposed Order disallowing and expunging the Redundant Claims from the claims register. Reservation of Rights 16. Wind Down Co reserves all rights with respect to the Remaining Claims. Wind Down Co reserves the right to object in the future to any of the proofs of claim listed in this Objection on any ground, and to amend, modify, and/or supplement this Objection to the extent an objection to a claim is not granted. In addition, Wind Down Co reserves its right to later object to any Remaining Claim on the basis that the claims alleged in a Remaining Claim constitute new and late-filed claims. Notice 17. Notice of this Objection has been provided in accordance with the Bankruptcy Rule 3007 and the Order Pursuant to 11 U.S.C. 105(a) and Fed. R. Bankr. P. 1015(c) and 9007 Implementing Certain Notice and Case Management Procedures, dated April 4, 2017 [ECF No. 101]. Wind Down Co submits that, in view of the facts and circumstances, such notice is sufficient and no other or further notice need be provided. 18. No previous request for the relief sought herein has been made to this or any other Court. 6
WHEREFORE, Wind Down Co respectfully requests entry of an order granting the relief requested herein and such other and further relief as is just. Dated November 30, 2018 New York, New York /s/ Kyle J. Kimpler Alan W. Kornberg Kyle J. Kimpler Lauren Shumejda PAUL, WEISS, RIFKIND, WHARTON & GARRISON LLP 1285 Avenue of the Americas New York, New York 10019 Telephone +1 (212) 373-3000 Facsimile +1 (212) 757-3990 akornberg@paulweiss.com kkimpler@paulweiss.com lshumejda@paulweiss.com Counsel to W Wind Down Co LLC 7
Exhibit A Proposed Order
UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK -------------------------------------------------------- x In re Chapter 11 WESTINGHOUSE ELECTRIC COMPANY Case No. 17-10751 (MEW) LLC, et al., Debtors. 1 (Jointly Administered) -------------------------------------------------------- x ORDER GRANTING TWENTY-FIFTH OMNIBUS OBJECTION TO CLAIMS (Redundant Claims) Upon the Twenty-Fifth Omnibus Objection to Claims (Redundant Claims) (ECF No. [ ]) (the Objection ), filed by W Wind Down Co LLC ( Wind Down Co ) pursuant to section 502(b) of title 11 of the United States Code (the Bankruptcy Code ) and Rule 3007(d) of the Federal Rules of Bankruptcy Procedure (the Bankruptcy Rules ); and the Court having jurisdiction to consider the Objection and the relief requested therein in accordance with 28 U.S.C. 157 and 1334 and the Amended Standing Order of Reference M-431, dated January 31, 2012 (Preska, C.J.); and consideration of the Objection 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 Objection having been provided in 1 On September 25, 2018, many of the Debtors Chapter 11 Cases were closed pursuant to the Court s Order (I) Consolidating the Administration of Certain Remaining Matters at the Lead Case; (II) Entering a Final Decree Closing Certain Affiliate Cases; and (III) Granting Related Relief [ECF No. 3956]. The Debtors in the remaining chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number, if any, are Westinghouse Electric Company LLC (0933), Stone & Webster Services LLC (5448), WEC Carolina Energy Solutions, Inc. (8735), WEC Carolina Energy Solutions, LLC (2002), WECTEC Global Project Services Inc. (8572), WECTEC LLC (6222), and WECTEC Staffing Services LLC (4135). The Debtors principal offices are located at 1000 Westinghouse Drive, Cranberry Township, Pennsylvania 16066.
accordance with Bankruptcy Rule 3007 and the Order Pursuant to 11 U.S.C. 105(a) and Fed. R. Bankr. P. 1015(c) and 9007 Implementing Certain Notice and Case Management Procedures; and a hearing having been held on January 22, 2019 at 1100 a.m. (Eastern Time) to consider the relief requested in the Objection (the Hearing ); and movant s counsel having certified that no responses to the claims to be expunged pursuant to this order were filed or received; and the Court having found and determined that the relief sought in the Objection is in the best interests of the creditors and all parties in interest, and that the legal and factual bases set forth in the Objection establish just cause for the relief granted herein; and after due deliberation and sufficient cause appearing therefor, it is ORDERED that the relief requested in the Objection is granted; and it is further ORDERED that, pursuant to section 502(b) of the Bankruptcy Code and Bankruptcy Rule 3007, each of the claims listed under the heading Claims to be Disallowed and Expunged on Exhibit 1 annexed hereto (collectively, the Redundant Claims ) is hereby disallowed and expunged; and it is further ORDERED that the supporting documentation filed with each disallowed and expunged Redundant Claim is deemed to be incorporated into the corresponding remaining claim identified under the header Remaining Claims on Exhibit 1; and it is further ORDERED that Wind Down Co, the claims and noticing agent, and the Clerk of this Court are authorized to take all actions necessary or appropriate to give effect to this Order; and it is further ORDERED that this Court shall retain jurisdiction over the claimants whose claims are subject to the Objection with respect to any matters related to or arising from the Objection or the implementation of this Order. 2
Dated, 2019 New York, New York HONORABLE MICHAEL E. WILES UNITED STATES BANKRUPTCY JUDGE 3
Exhibit 1 Redundant Claims
Twenty Fifth Omnibus Objection to Claims (Duplicative Claims) Exhibit 1 Westinghouse Electric Company LLC, et al. Case No. 17-10751 (MEW), Jointly Administered CLAIMS TO BE DISALLOWED AND EXPUNGED REMAINING CLAIMS BOB YOUNG Name and Address of Claimant Claim # Debtor 2103 SUMMER HILL LANE AUGUSTA, GA 30904 Claim Amount and Priority (1) 1465 WECTEC Global (S) Project Services Inc. (A) $1,832.28 (P) (U) Grounds For Objection Duplicative Claim Objection Page Reference Pages 1-6 Augusta, GA 30904 Name and Address of Claimant Claim # Debtor Eagle Veterans Services LLC 2103 Summer Hill Lane 714 Westinghouse Electric Company LLC Claim Amount and Priority (1) $1,832.28 (S) (A) (P) (U) $1,832.28 (T) $1,832.28 (T) Liberty Mutual Insurance Company 200 Ashford Center North Suite 500 Atlanta, GA 30338 3513 WECTEC Global Project Services Inc. $31,343,185.90 (S) (A) (P) Duplicative Claim Pages 1-6 Liberty Mutual Insurance Company 200 Ashford Center North Suite 500 Atlanta, GA 30338 3514 Westinghouse Electric Company LLC $31,343,185.90 (S) (A) (P) (U) (U) $31,343,185.90 (T) $31,343,185.90 (T) (1) In the "Claim Amount and Priority" column, (S) = secured claim, (A) = administrative expense claim, (P) = priority claim, (U) = unsecured claim and (T) = total claim. The amounts listed are taken directly from the proofs of claim, and thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise cannot be determined, the amount listed is "0.00". (2) Claims on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 1
Twenty Fifth Omnibus Objection to Claims (Duplicative Claims) Exhibit 1 Westinghouse Electric Company LLC, et al. Case No. 17-10751 (MEW), Jointly Administered CLAIMS TO BE DISALLOWED AND EXPUNGED REMAINING CLAIMS Name and Address of Claimant Claim # Debtor Waste Management Bankruptcy Dept. 1001 Fannin Street 15335 Park Row Apt. 1805 Houston, TX 77084 Claim Amount and Priority (1) 3641 Westinghouse (S) Electric Company LLC $35,837.30 (A) (P) (U) Grounds For Objection Duplicative Claim Objection Page Reference Pages 1-6 Waste Management Houston, TX 77002 Name and Address of Claimant Claim # Debtor Bankruptcy Department 1001 Fannin Street 3643 Westinghouse Electric Company LLC Claim Amount and Priority (1) $35,837.30 (S) (A) (P) (U) $35,837.30 (T) $35,837.30 (T) Waste Management Bankruptcy Dept. 1001 Fannin Street Houston, TX 77002 3642 Westinghouse Electric Company LLC $35,837.30 (S) (A) (P) Duplicative Claim Pages 1-6 Waste Management Bankruptcy Department 1001 Fannin Street Houston, TX 77002 3643 Westinghouse Electric Company LLC $35,837.30 (S) (A) (P) (U) (U) $35,837.30 (T) $35,837.30 (T) (1) In the "Claim Amount and Priority" column, (S) = secured claim, (A) = administrative expense claim, (P) = priority claim, (U) = unsecured claim and (T) = total claim. The amounts listed are taken directly from the proofs of claim, and thus replicate any mathematical errors on the proofs of claim. Where the claim amount is zero, unliquidated, unidentified, or otherwise cannot be determined, the amount listed is "0.00". (2) Claims on the exhibit are sorted in alphabetical order based on the creditor name as listed on proof of claim form. Page 2