| Abrams Floor Covering Inc |
| Allis-Chalmers Energy Inc (fka Allis-Chalmers Corp ) |
| Amerex Group Inc |
| AmeriQuest Mortgage Securities Inc |
| Amortizing Residential Collateral Trust |
| Amp'd Mobile Inc |
| Asarco Inc (nka Asarco LLC) |
| Asset Backed Securities Corp |
| Atlas Pipeline Partners LP |
| Avaya Inc |
| BCE Inc |
| Bare Escentuals Beauty Inc |
| Bear Stearns Commercial Mortgage Securities Inc |
| Bristow Group Inc |
| Bromont Pavilion GPLP Master LLC |
| CBRL Group Inc |
| CT CDO IV Ltd |
| Celestica Inc |
| Charles River CDO I Ltd |
| Clondalkin Industries PLC |
| Collins & Aikman Corp |
| Collins & Aikman Floorcoverings Inc |
| Converse Industries Inc |
| Credit Suisse First Boston Mortgage Securities Corp |
| Delphi Corp |
| Faith Unlimited Ministries Outreach Center Inc |
| First Bancorp (of Puerto Rico) |
| First Horizon Home Loan Mortgage Trust |
| Flextronics International Ltd |
| Floorplan ABS |
| GenCorp Inc |
| General Motors Corp |
| Genesis HealthCare Corp |
| Gluth Bros. Construction Inc |
| Guggenheim Structured Real Estate Funding 2005-2 LLC |
| HSI Asset Securitization Corporation Trust 2007-NC1 |
| Hancock Fabrics Inc |
| Hargray Holdings LLC |
| Heller Financial Commercial Mortgage Asset Corp |
| Innovative Technology Application Inc |
| Interactive Brand Development Inc fka Care Concepts I Inc |
| Isle of Capri Casinos Inc |
| JP Morgan Mortgage Trust 2005-S1 |
| Jean Coutu Group Inc, The |
| Jeevarajah Sivasothyrajah |
| KNARFD LLC |
| Kraton Polymers LLC |
| LB-UBS Commercial Mortgage Trust |
| Landsafe Properties LLC |
| MASTR Specialized Loan Trust 2004-01 |
| MGM Mirage |
| MSGI Security Solutions Inc |
| Marquee Holdings Inc |
| Meritage Mortgage Loan Trust |
| Merrill Lynch Commercial Mortgage Trust |
| Microcomputer Technology Institute Inc |
| Morgan Stanley Capital I Inc |
| Nationstar Home Equity Loan Trust 2007-C |
| NewStar Commercial Loan Trust 2007-1 |
| Noranda Aluminum Holding Corp |
| OSI Restaurant Partners Inc (fka Outback Steakhouse Inc) |
| Pinnacle Entertainment Inc |
| Pittsburgh Brewing Co Inc |
| Probe Manufacturing Inc |
| Puig Inc |
| Reed Smith LLP |
| ResMAE Mortgage Corp |
| SR Telecom Inc. |
| Scottish Re Group Ltd |
| Sears Holdings Corp |
| Secunda International Ltd |
| Solectron Corp |
| Soriano and Friends Inc |
| Sterling Centrecorp Inc |
| Structured Asset Securities Corp |
| TD Ameritrade Holding Corp |
| TL Holdings II LP |
| ThermaClime Inc |
| Tribune Co |
| W&T Offshore Inc |
| WaMu Mortgage Pass-Through Certificates WMALT Series 2007-OA4 |
| Wachovia Bank Commercial Mortgage Trust |
| Wachtell Lipton Rosen & Katz |
| Warner Music Group Corp |
| Western Refining Inc |
| Whole Foods Market Inc. |
|
| Akin Gump Strauss Hauer & Feld |
| Davis Polk & Wardwell |
| FTI Consulting |
| Kirkland & Ellis |
| Latham & Watkins |
| Lazard Freres |
| Weil, Gotshal & Manges |