| 1031 Tax Group, The |
| ABN AMRO Mortgage Corp. |
| AFC Enterprises Inc |
| Aames Mortgage Trust |
| Absolute Software Inc |
| Aegis Mortgage Corp |
| Alaska Communications Systems Holdings Inc |
| Apex Silver Mines Ltd |
| Arcadia Resources Inc |
| Authentic Inc |
| Ballantyne Re plc |
| Bally Total Fitness Holding Corp |
| Bare Escentuals Beauty Inc |
| Bausch & Lomb Inc |
| BearingPoint Inc |
| Blount International Inc |
| Boise Cascade LLC |
| CDC Mortgage Capital Trust |
| CV Therapeutics Inc |
| Cablevision Systems Corp |
| Caledonia Mining Corp |
| Callidus Debt Partners CLO Fund VI Ltd/Callidus Debt Partners CLO Fund VI Inc |
| Calpine Corp |
| CapitalSource Inc |
| Carbiz Inc |
| Carrols Restaurant |
| Cell Therapeutics Inc |
| Centennial Communications Corp |
| Cenveo Corp fka Mail-Well Inc |
| Charter Communications Inc |
| Cheniere Energy Inc |
| Chester C Dorsey Jr |
| Choice Hotels International Inc |
| Cincinnati Bell Inc (fka BroadWing Inc) |
| Claymont Stell |
| Compass Minerals International Inc |
| Corel Corp |
| Countrywide Financial Corp |
| Crown Media HL |
| Crown Media Holdings Inc |
| Cyberonics Inc |
| Deluxe Corp |
| Demantec Inc |
| Denny's Corp |
| Domino's Pizza Inc |
| Dun & Bradstreet Corp, The |
| E*Trade Financial Corp |
| Emeritus Corp aka Emeritus Assisted Living |
| Enzon Pharmaceuticals, Inc. |
| Equinix Inc |
| EuroFresh Inc |
| Extendicare Real |
| Fedders Corp |
| First Data Corp |
| Foamex International Inc |
| Ford Motor Co |
| Freedom Communications Inc |
| GSAMP Trust 2004-SEA2 |
| GenCorp Inc |
| General Motors Corp |
| Graftech International Ltd |
| Gray Television Inc |
| Hartcourt Companies Inc |
| HealthSouth Corp |
| ICO Global Communications |
| IDEARC Inc |
| IMAX Corp |
| ITC Deltacom Inc |
| Incyte Corp |
| Indevus Pharmaceuticals Inc |
| Insight Communications Co Inc |
| Intermune Inc |
| Koppers Holdings Inc |
| Linear Technology Corp |
| MKP CBO VI Ltd |
| Macquarie Bank Ltd |
| Magna Entertainment Corp |
| Majesco Entertainment Co |
| McMoRan Exploration Co |
| MediaNews Group Inc. |
| Mediacom Communications Corp |
| Myers Industries Inc |
| NPS Pharmaceuticals Inc |
| National CineMedia LLC |
| National Energy Services Co Inc |
| New River Pharmaceuticals Inc |
| New World Restaurant Group Inc (nka Einstein Noah Restaurant) |
| Nexstar Broadcasting Inc |
| Northwest Airlines Corp |
| ON Semiconductor Corp |
| Octans II CDO Ltd |
| Octans III CDO Ltd |
| OfficeMax Inc fka Boise Cascade Corp |
| Pope & Talbot Inc |
| Primedia Inc |
| Protection One Inc |
| Qwest Communications International Inc |
| RSC Holdings Inc |
| RadNet Inc |
| Ram Energy Resources |
| Rapid Link Inc (fka Dial Thru International Corp) |
| Regal Entertainment Group |
| Residential Asset Mortgage Products Inc. |
| Resverlogix Corp |
| Ritchie Risk-Linked Strategies Trading (Ireland) Ltd |
| Riviera Holdings Corp |
| Rural Cellular Corp |
| SACO I Trusts |
| SCO Group Inc |
| Sealy Corp |
| Seminole Tribe of Florida |
| Serena Software Inc |
| Sipex Corp |
| Sirius Satellite Radio Inc |
| St. John Knits Inc |
| Station Casinos Inc |
| Stelco Inc |
| Sub Surface Waste Management of Delaware Inc |
| Torbay Holdings |
| Town Sports International Inc |
| Toys R Us Inc |
| TrueStar Barnett LLC |
| Unisys Corp |
| VMware Inc |
| ValCom Inc |
| Verifone Inc |
| Vertis Inc (nka Vertis Communications) |
| Vesta Insurance Group |
| Voyager Learning |
| WR Grace & Co |
| Weight Watchers International Inc |
| Werner Ladder Co |
| Western Union Co, The |
| Westmoreland Coal Co. |
| Whole Foods Market Inc |
| WorldSpace Inc |
| XM Satellite Radio Inc |
| Xoma Ltd |
| Zuffa LLC |
| i2 Technologies Inc |
| to TPF II LC LLC |
|
| Akin Gump Strauss Hauer & Feld |
| Cadwalader, Wickersham & Taft |
| Ernst & Young |
| Kirkland & Ellis |
| Latham & Watkins |
| Milbank, Tweed, Hadley & McCloy |
| Winston & Strawn |