| AFC Enterprises Inc |
| Abacus 2006-10 Ltd |
| Acme Metals Inc. |
| Allegheny Energy Inc |
| Allegiance Telecom Inc |
| Amcan Castings |
| Amer & Forgn Pwr |
| American Color Graphics Inc |
| American Home Mortgage Investment Corp |
| Ames Department Stores Inc |
| Antigenics Inc |
| Archibald Candy Corp |
| AtheroGenics Inc |
| Autry Construction Inc |
| Axon Financial Funding Ltd |
| Bank New England |
| BearingPoint Inc |
| Beazer Homes USA Inc |
| Beyond.com Corp |
| Big City Radio Inc. |
| Bombay Co Inc |
| Broder Bros. Co. |
| Buffets Inc |
| Burlington Northern Inc |
| Caithness Coso Funding Corp |
| Calpine Generating Co LLC |
| Centex Corp |
| Cityscape Home Equity Loan Trust |
| Clark Material Handling Co. |
| Coebilt Inc |
| Collins & Aikman Corp |
| Color Tile Inc |
| Commercial Mortgage Trust 2007-GG11 |
| Complete Communications Services Inc dba Co Com Cabling Systems |
| Comprehensive Care Corp |
| CompuCredit Corp |
| Congoleum Corp |
| Cornell Cos Inc |
| Countrywide Financial Corp |
| CuraGen Corp |
| D&L Contractors Inc |
| Dana Corp |
| Delphi Corp |
| Delta Air Lines Inc |
| Delta Mills Inc |
| Duquesne Light Co |
| Dura Operating Corp |
| Dyersburg Corp |
| E.Spire Communications Inc |
| EDS Corp |
| EPIX Pharmaceuticals Inc fka EPIX Medical |
| Eagle Food Centers Inc. |
| Empire Gas Corp |
| Encysive Pharmaceuticals Inc |
| Ernesto Diaz |
| Exodus Communications Inc aka EXDS Inc |
| FINOVA Group Inc, The |
| Fedders North America Inc. |
| First Magnus Financial Corporation |
| Ford Motor Co |
| Foxtons North America Inc |
| Great Circle Family Foods LLC |
| Gulf States Steel Inc |
| HNG Internorth |
| Harry Leonard Gorman |
| Hines Nurseries |
| Hologic Inc |
| IMAX Corp |
| Independence Air Inc (fka Atlantic Coast Airlines Inc) |
| Iridium LLC/CAP |
| John A Clarke Jr |
| Joyce Don & Associates Inc |
| K. Hovnanian Enterprises Inc |
| KB Home |
| Kaiser Aluminum & Chemical Corp |
| Kellstrom Industries Inc. |
| Kimball Hill Inc |
| Kmart Corp |
| Kmart Funding Corp |
| LSI Corp |
| Lehman Brothers Holdings Inc |
| Lennar Corp |
| Levi Strauss & Co |
| Liberty Media International Inc |
| LifeCare Holdings Inc |
| Little Rock Family Housing LLC |
| Lydris Management II LLC |
| MAAX Holdings Inc |
| MHS Holdings |
| MarkWest Energy Partners LP |
| McSaver Financl |
| MediaNews Group Inc. |
| Merisant Co |
| Morgan Stanley Capital I Inc |
| Movie Gallery Inc |
| Mrs. Fields Original Cookies Inc. |
| Muzak LLC |
| NTK Holdings Inc |
| Neff Corp |
| Nelnet Inc |
| New Orleans Grande Hotel |
| New River Dry Dock Inc |
| Newpark Resources Inc |
| Northern Pacific RY |
| Northwest Steel & Wire |
| OPFM Inc |
| Oakwood Homes Corp |
| Oasys Mobile Inc |
| OccMeds Billing Services Inc |
| Option One Mortgage Loan Trust |
| Oscient Pharmaceuticals Corp |
| Outboard Marine Corp |
| PCA LLC |
| PRIMUS Telecommunications Canada Inc. |
| Pac-West Telecomm Inc |
| PainCare Holdings Inc |
| Paxson Communications Corp now known as Ion Media Networks Inc |
| Pegasus Satellite Communications Inc |
| Piedmont Aviat |
| Pierre Foods Inc |
| Pixelworks Inc |
| Pocket Valley Nursery Inc |
| Point Therapeutics Inc |
| Pope & Talbot Inc |
| Primary PDC (formerly Polaroid Corp) |
| Primus Telecommunications Group Inc |
| Propex Fabrics Inc |
| Pulte Homes Inc |
| Quality Home Loans |
| RJ Tower Corp |
| RMBS |
| Read-Rite Corp. |
| Remy International Inc fka Delco Remy International Inc |
| Remy Worldwide Holdings Inc |
| Rite Aid Corp |
| Rotech Healthcare Inc |
| Ruth J Pocius |
| SLM Corp |
| Saint Acquisition Corp |
| Scotia Pacific Co LLC |
| ServiceMaster Co, The |
| Spacehab Inc. |
| Spansion LLC |
| Standard Pacific Corp |
| Stanley-Martin Communities LLC |
| TOUSA Inc formerly Technical Olympic USA Inc |
| Tekni-Plex Inc |
| Telluride Enterprises LLC |
| Tenet Healthcare Corp |
| Thaxton Group Inc, The |
| Times Mirror Co |
| Tom's Foods Inc |
| Trans Mfg Oper |
| TransTexas Gas Corp |
| Tribune Co |
| True Temper Sports Inc |
| US Air Inc. |
| Ulmer & Berne LLP |
| United Air Lines Inc |
| Universal Standard Healthcare Inc. |
| Venture Holdings Co LLC |
| Vesta Insurance Group |
| Vicorp Restaurants Inc |
| WCI Communities Inc |
| Wachovia Bank Commercial Mortgage Trust |
| Wachovia Corp |
| Weirton Steel Corp |
| Werner Holdings Pty Ltd |
| William Lyon Homes |
| Winstar Communications Inc |
| Wornick Co, The |
| Ziff Davis Media Inc |
| deCODE genetics Inc |
|
| Akin Gump Strauss Hauer & Feld |
| AlixPartners |
| Drinker Biddle Gardner Carton |
| Ernst & Young |
| FTI Consulting |
| Heather Lennox |
| Jones Day |
| Kirkland & Ellis |
| Latham & Watkins |
| Lazard Freres |
| Miller Buckfire & Co. |
| Winston & Strawn |