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Declaration of Andrew E. Lelling — In re Kabbage, Inc. d/b/a KServicing (Bankr. D. Del.)

Date
2022-10-14

Summary

Doc 108-4, filed October 14, 2022 in In re Kabbage, Inc. d/b/a KServicing, et al., Case No. 22-10951 (CTG), in the U.S. Bankruptcy Court for the District of Delaware, is Exhibit C: the declaration of Andrew E. Lelling, a partner of Jones Day. It supports the debtors' application under section 327(e) of the Bankruptcy Code to employ Jones Day as special counsel effective as of the petition date. The declaration states that Jones Day has represented the debtors since March 2022 in federal investigations of their paycheck protection program loan practices, and lists hourly rate ranges of $1075-$1300 for partners and $475-$950 for associates. It discloses Jones Day's connections to interested parties in unrelated matters, and Schedule 2 sets out those relationships party by party. The document is 35 pages.

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Full text

Case 22-10951-CTG   Doc 108-4   Filed 10/14/22   Page 1 of 35




                        Exhibit C

                    Lelling Declaration
              Case 22-10951-CTG              Doc 108-4           Filed 10/14/22     Page 2 of 35




                             UNITED STATES BANKRUPTCY COURT
                                  DISTRICT OF DELAWARE

------------------------------------------------------------ x
                                                             :
In re                                                        :       Chapter 11
                                                             :
KABBAGE, INC. d/b/a KSERVICING, et al., :                            Case No. 22-10951 (CTG)
                                                             :
                                                             :
                        Debtors.1                            :       (Jointly Administered)
                                                             :
------------------------------------------------------------ x

             DECLARATION OF ANDREW E. LELLING IN SUPPORT OF
         DEBTORS’ APPLICATION TO EMPLOY AND RETAIN JONES DAY AS
    SPECIAL COUNSEL TO THE DEBTORS EFFECTIVE AS OF THE PETITION DATE

                 Pursuant to Rule 2014(a) of the Federal Rules of Bankruptcy Procedure

(the “Bankruptcy Rules”), Rule 2014-1(a) of the Local Rules of Bankruptcy Practice and

Procedure of the United States Bankruptcy Court for the District of Delaware (the “Local Rules”),

and in accordance with the Guidelines for Reviewing Applications for Compensation and

Reimbursement of Expenses Filed under 11 U.S.C. § 330 by Attorneys in Larger Chapter 11 Cases,

issued by the Executive Office of the United States Trustee (the “U.S. Trustee Guidelines”), I,

Andrew E. Lelling, declare:

                 21.      I am an attorney at law admitted and in good standing to practice in the State

of Massachusetts and before the United States District Courts for the District of Massachusetts,




1
  The Debtors in these chapter 11 cases, along with the last four digits of each Debtor’s federal tax identification
number, as applicable are: Kabbage, Inc. d/b/a KServicing (3937); Kabbage Canada Holdings, LLC (N/A); Kabbage
Asset Securitization LLC (N/A); Kabbage Asset Funding 2017-A LLC (4803); Kabbage Asset Funding 2019-A LLC
(8973); and Kabbage Diameter, LLC (N/A). Kabbage is a trademark of American Express used under license;
Kabbage, Inc. d/b/a KServicing is not affiliated with American Express. The Debtors’ mailing and service address is
925B Peachtree Street NE, Suite 383, Atlanta, GA 30309.
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the Southern and Eastern Districts of New York, and the Eastern District of Virginia and before

the United States Courts of Appeals for the First, Second, and Fourth Circuits.

                    22.      I am a partner of the law firm of Jones Day and am duly authorized to make

this declaration (the “Declaration”) on behalf of Jones Day. I make this Declaration in support of

the application (the “Application”) of the above-captioned debtors and debtors in possession

pursuant to section 327(e) of title 11 of the United States Code (the “Bankruptcy Code”),

Bankruptcy Rules 2014(a) and 2016, Local Rules 2014-1 and 2016-1, and consistent with the U.S.

Trustee Guidelines, requesting entry of an order (i) authorizing the Debtors to employ and retain

Jones Day as special counsel to the Debtors effective as of the Petition Date and (ii) granting

certain related relief.2 The facts set forth in this Declaration are personally known to me and, if

called as a witness, I could and would competently testify thereto.

                                           Jones Day’s Qualifications

                    23.      Jones Day is well qualified to serve as the Debtors’ special counsel in these

Chapter 11 Cases. Jones Day is one of the largest law firms in the world, with a national and

international practice, and has substantial experience serving as defense and investigative counsel.

Its investigation-and-white-collar-defense practice group consists of more than 160 attorneys who

handle complex, high-stakes, large-scale, and multi-jurisdictional investigation matters for clients

in various industries.          Many of these lawyers previously have served in senior legal and

enforcement government positions, leading prosecution teams investigating an array of

allegations, and thus regularly play a leading role in significant investigations.

                    24.      Jones Day has provided legal services to the Debtors since March 2022 in

connection with certain federal investigations (collectively, the “Federal Investigations”)


2
    Capitalized terms not otherwise defined herein shall have the meanings given to them in the Application.

                                                           2
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regarding the Debtors’ paycheck protection program loan practices and related matters.

The Federal Investigations include: (a) investigations by the Civil Division of the Department of

Justice in the District of Massachusetts and Eastern District of Texas; (b) an investigation by the

Federal Trade Commission; and (c) an investigation by the United States House of Representatives

Select Subcommittee on the Coronavirus Crisis.             Accordingly, Jones Day has developed

substantial knowledge regarding the Debtors that will result in effective and efficient services in

these Chapter 11 Cases.

                                 Services to Be Provided by Jones Day

                  25.      As special counsel, Jones Day will continue to represent the Debtors with

respect to the Federal Investigations and will provide related services on the terms set forth in the

Application and the Engagement Letter. Jones Day will perform, among others, the following

legal services:

                           (a)    representing the Debtors in the Federal Investigations and providing
                                  advice to the Debtors related to the Federal Investigations;

                           (b)    assisting the Debtors with responding to any information requests
                                  and related matters in connection with the Federal Investigations;
                                  and

                           (c)    providing such other specific services as may be requested by the
                                  Debtors from time to time relating to the Federal Investigations.

                  26.      Jones Day will coordinate its work in these Chapter 11 Cases with the

Debtors and the Debtors’ other retained professionals to minimize duplication of effort among

these firms.

                        Professional Compensation and Expense Reimbursement

                  27.      Pursuant to the terms of the Engagement Letter and subject to the Court’s

approval of the Application, Jones Day intends to: (a) charge for its legal services on an hourly



                                                    3
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basis in accordance with the ordinary and customary hourly rates in effect on the date services are

rendered; and (b) seek reimbursement of actual and necessary out-of-pocket expenses.

               28.     Jones Day will be compensated at its standard hourly rates, which are based

on the professionals’ level of experience. At present, the standard hourly rates charged by Jones

Day in the United States fall within the following ranges:

                          Billing Category           U.S. Range

                          Partners                   $1075-$1300
                          Associates                 $475-$950
                          Paraprofessionals          $350-600

               29.     Jones Day’s hourly billing rates are subject to periodic review and

adjustment in accordance with the terms of the Engagement Letter and Jones Day’s established

billing practices and procedures. Jones Day’s practice of periodically adjusting its billing rates

was disclosed to the Debtors in the Engagement Letter, and the Debtors have agreed to these

periodic adjustments pursuant to the Engagement Letter.

               30.     Jones Day’s hourly fees are comparable to those charged by attorneys of

similar experience and expertise for engagements of the scope and complexity similar to the

investigation matters handled by Jones Day. Further, I believe that Jones Day’s professionals are

subject to the same client-driven market forces, scrutiny, and accountability as its professionals in

non-bankruptcy engagements.

               31.     Jones Day will maintain detailed, contemporaneous time records in

six-minute intervals and apply to the Court for payment of compensation and reimbursement of

expenses in accordance with applicable provisions of the Bankruptcy Rules, the Local Rules, the

U.S. Trustee Guidelines, and any additional procedures that may be established by the Court in

these Chapter 11 Cases.

                                                 4
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                32.       Furthermore, Jones Day contemplates billing for its incurred expenses in

the following expense categories: (a) copies; (b) outside printing; (c) telephone; (d) facsimile;

(e) delivery services/couriers; (f) postage; (g) local travel; (h) out-of-town travel (including

subcategories for transportation, hotel, meals, ground transportation, other); (i) meals (local);

(j) court fees; (k) subpoena fees; (l) witness fees; (m) deposition transcripts; (n) trial transcripts;

(o)   trial   exhibits;    (p)   litigation   support   vendors;   (q)    experts;   (r) investigators;

(s) arbitrators/mediators; and (t) other. Jones Day will consult with the United States Trustee for

the District of Delaware (the “U.S. Trustee”) regarding any suggested alterations to these fee and

expense categories.

                33.       Pursuant to Part D1 of the U.S. Trustee Guidelines, Jones Day is seeking

employment as special counsel for the Debtors under section 327(e) of the Bankruptcy Code and

it hereby provides the following responses:

          Question:                 Did you agree to any variations from, or alternatives to,
                                    your standard or customary billing arrangements for this
                                    engagement?
          Response:                 No variations or alternatives to Jones Day’s customary
                                    billing arrangements were agreed to with respect to this
                                    engagement, other than standard periodic rate
                                    adjustments.
          Question                  Do any of the professionals included in this engagement
                                    vary their rate based on the geographic location of the
                                    bankruptcy case?
          Response:                 No.
          Question:                 If you represented the client in the 12 months prepetition,
                                    disclose your billing rates and material financial terms for
                                    the prepetition engagement, including any adjustments
                                    during the 12 months prepetition. If your billing rates and
                                    material financial terms have changed postpetition,
                                    explain the difference and the reasons for the difference.
          Response:                 As disclosed above, Jones Day represented the Debtors
                                    during part of the 12-month period prior to the Petition
                                    Date. During that time, Jones Day charged the Debtors its

                                                   5
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                                   standard rates, and Jones Day continues to charge the
                                   Debtors its standard rates
          Question:                Has your client approved your prospective budget and
                                   staffing plan, and, if so for what budget period?
          Response:                The Debtors and Jones Day expect to develop a
                                   prospective budget and staffing plan to comply with the
                                   U.S. Trustee’s requests for information and additional
                                   disclosures, recognizing that in the course of these
                                   Chapter 11 Cases, there may be unforeseeable fees and
                                   expenses that will need to be addressed by the Debtors
                                   and Jones Day.

                            Disclosure Concerning Disinterestedness

Interested Party List

               34.      The Debtors have provided Jones Day with a list of the names of individuals

or institutions that are potential significant parties in interest (collectively, the “Interested

Parties”). The identities of the Interested Parties, updated as of the Petition Date, are set forth on

Schedule 1 attached hereto.

Evaluation and Disclosure of Connections

               35.      To check and clear potential conflicts of interest in these Chapter 11 Cases,

as well as to determine all “connections” (as such term is used in Bankruptcy Rule 2014) to the

Debtors, their affiliates, their creditors, other parties in interest, and their respective attorneys,

Jones Day researched its client database to determine whether it had any relationships with the

Interested Parties. To the extent that Jones Day’s research of its relationships with the Interested

Parties indicates that Jones Day has represented in the past two years, or currently represents, any

of these entities in matters unrelated to these Chapter 11 Cases, the identities of these entities and

such entities’ relationship to the Debtors and connection to Jones Day, are set forth in Schedule 2

attached hereto.




                                                  6
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               36.     To the best of my knowledge and belief, insofar as I have been able to

ascertain after reasonable inquiry, neither I, nor Jones Day, nor any partner, associate or other

professional thereof has any connection with the Debtors, their creditors, or any other party with

an actual or potential interest in these Chapter 11 Cases or their respective attorneys or accountants,

except as set forth below and in Schedule 2 attached hereto:

                       (a)     Jones Day has not represented, and does not and will not represent,
                               any entity in matters adverse to the Debtors or their estates with
                               respect to the matter on which Jones Day is to be employed.

                       (b)     Prior to the Petition Date, Jones Day performed certain legal
                               services for the Debtors, as described herein, but the Debtors do
                               not owe Jones Day any amount for services performed prior to the
                               Petition Date.

                       (c)     In matters unrelated to the Debtors or these Chapter 11 Cases,
                               Jones Day currently represents or formerly represented certain
                               banks of the Debtors, or affiliates thereof, including Cross River
                               Bank. These relationships and others are set forth on the attached
                               Schedule 2. Jones Day, however, has not represented, and does
                               not and will not represent, any of these entities in matters relating
                               to the Debtors or their chapter 11 cases.

                       (d)     In matters unrelated to the Debtors or these Chapter 11 Cases,
                               Jones Day currently represents or formerly represented certain
                               entities affiliated with benefit providers of the Debtors, including
                               affiliates of Blue Cross and Blue Shield of California; Hawaii
                               Medical Service Association (HMSA) – Blue Cross and Blue
                               Shield of Hawaii; New York Life; New York Life (f/k/a Cigna);
                               and Optum Bank. These relationships and others are set forth on
                               the attached Schedule 2. Jones Day, however, has not represented,
                               and does not and will not represent, any of these entities in matters
                               relating to the Debtors or their chapter 11 cases.

                       (e)     In matters unrelated to the Debtors or these Chapter 11 Cases,
                               Jones Day currently represents or formerly represented certain
                               contract counterparties of the Debtors, or affiliates thereof,
                               including Altabank; Aprio LLP; Credit Suisse; Cross River Bank;
                               East West Bank; Ernst & Young LLP; Farm Credit East, ACA;
                               Farm Credit West, ACA; Five9, Inc.; Fortis Advisiors, LLC;
                               LexisNexis Risk Solutions FL Inc.; Macquarie; Mastercard
                               International Incorporated; PharmaCentra LLC; Redwood Growth
                               Capital, LLC; Sound Point Capital Management, LP; and Xact

                                                  7
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             Data Discovery. These relationships and others are set forth on the
             attached Schedule 2. Jones Day, however, has not represented,
             and does not and will not represent, any of these entities in matters
             relating to the Debtors or their chapter 11 cases.

       (f)   In matters unrelated to the Debtors or these Chapter 11 Cases,
             Jones Day currently represents or formerly represented certain
             affiliations of the Debtors’ current officers and directors, or
             affiliates thereof, including Emory Goizueta Business School;
             Automatic Data Processing, Inc. (ADP); and Electrolux AB.
             These relationships and others are set forth on the attached
             Schedule 2. Jones Day, however, has not represented, and does
             not and will not represent, any of these entities in matters relating
             to the Debtors or their chapter 11 cases.

       (g)   In matters unrelated to the Debtors or these Chapter 11 Cases,
             Jones Day currently represents or formerly represented certain
             professionals of the Debtors, or affiliates thereof, including
             Dentons US LLP; and KPMG. These relationships and others are
             set forth on the attached Schedule 2. Jones Day, however, has not
             represented, and does not and will not represent, any of these
             entities in matters relating to the Debtors or their chapter 11 cases.

       (h)   In matters unrelated to the Debtors or these Chapter 11 Cases,
             Jones Day currently represents or formerly represented certain
             affiliations of the Debtors’ former officers and directors, or
             affiliates thereof, including Roadie. These relationships and others
             are set forth on the attached Schedule 2. Jones Day, however, has
             not represented, and does not and will not represent, any of these
             entities in matters relating to the Debtors or their chapter 11 cases.

       (i)   In matters unrelated to the Debtors or these Chapter 11 Cases,
             Jones Day currently represents or formerly represented certain
             insurers or insurance providers of the Debtors, or affiliates thereof,
             including Berkshire Hathaway Specialty Insurance Company; and
             XL Specialty Insurance Company. These relationships and others
             are set forth on the attached Schedule 2. Jones Day, however, has
             not represented, and does not and will not represent, any of these
             entities in matters relating to the Debtors or their chapter 11 cases.

       (j)   In matters unrelated to the Debtors or these Chapter 11 Cases,
             Jones Day currently represents or formerly represented certain
             landlords and parties to leases of the Debtors, or affiliates thereof,
             including 730 Midtown SVP, LLC (Lincoln Property Company).
             These relationships and others are set forth on the attached
             Schedule 2. Jones Day, however, has not represented, and does


                                8
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              not and will not represent, any of these entities in matters relating
              to the Debtors or their chapter 11 cases.

        (k)   In matters unrelated to the Debtors or these Chapter 11 Cases,
              Jones Day currently represents or formerly represented certain
              lenders, noteholders, administrative agents and/or indenture
              trustees of the Debtors, or affiliates thereof, including Credit
              Suisse; Macquarie; and U.S. Bank. These relationships and others
              are set forth on the attached Schedule 2. Jones Day, however, has
              not represented, and does not and will not represent, any of these
              entities in matters relating to the Debtors or their chapter 11 cases.

        (l)   In matters unrelated to the Debtors or these Chapter 11 Cases,
              Jones Day currently represents or formerly represented certain of
              the top 30 unsecured creditors of the Debtors, or affiliates thereof,
              including Google Workspace; and KLD Discovery Ontrack LLC
              d/b/a KLDiscovery, Inc.. These relationships and others are set
              forth on the attached Schedule 2. Jones Day, however, has not
              represented, and does not and will not represent, any of these
              entities in matters relating to the Debtors or their chapter 11 cases.

        (m)   In matters unrelated to the Debtors or these Chapter 11 Cases,
              Jones Day currently represents or formerly represented certain
              counterparties to pending or threatened lawsuits involving the
              Debtors, or affiliates thereof, including JP Morgan Chase Bank,
              N.A.; and Strategic Elements, LLC. These relationships and others
              are set forth on the attached Schedule 2. Jones Day, however, has
              not represented, and does not and will not represent, any of these
              entities in matters relating to the Debtors or their chapter 11 cases.

        (n)   In matters unrelated to the Debtors or these Chapter 11 Cases,
              Jones Day currently represents or formerly represented certain
              lenders, noteholders, administrative agents and/or indenture
              trustees of the Debtors, or affiliates thereof, including Credit
              Suisse; Macquarie; and U.S. Bank. These relationships and others
              are set forth on the attached Schedule 2. Jones Day, however, has
              not represented, and does not and will not represent, any of these
              entities in matters relating to the Debtors or their chapter 11 cases.

        (o)   In matters unrelated to the Debtors or these Chapter 11 Cases,
              Jones Day currently represents or formerly represented certain
              entities related to regulatory and government authorities of the
              Debtors, including entities related to the Delaware Attorney
              General – Kathy Jennings; and the United States Attorney for the
              District of Delaware – David C. Weiss. These relationships and
              others are set forth on the attached Schedule 2. Jones Day,
              however, has not represented, and does not and will not represent,

                                 9
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              any of these entities in matters relating to the Debtors or their
              chapter 11 cases.

        (p)   In matters unrelated to the Debtors or these Chapter 11 Cases,
              Jones Day currently represents or formerly represented certain
              significant customers of the Debtors, or affiliates thereof, including
              Cross River Bank; and FleetCor Technologies, Inc. These
              relationships and others are set forth on the attached Schedule 2.
              Jones Day, however, has not represented, and does not and will not
              represent, any of these entities in matters relating to the Debtors or
              their chapter 11 cases.

        (q)   In matters unrelated to the Debtors or these Chapter 11 Cases,
              Jones Day formerly represented certain entities affiliated with
              significant shareholders of the Debtors, including an affiliate of
              SoftBank PriceVille Investments, L.P.; and SoftBank Vision Fund
              (AIV M2) L.P. These relationships and others are set forth on the
              attached Schedule 2. Jones Day, however, has not represented,
              and does not and will not represent, any of these entities in matters
              relating to the Debtors or their chapter 11 cases.

        (r)   In matters unrelated to the Debtors or these Chapter 11 Cases,
              Jones Day currently represents or formerly represented certain
              entities related to taxing authorities of the Debtors, including
              entities related to the California Franchise Tax Board; the Georgia
              Department of Revenue; the North Carolina Department of
              Revenue; the New York State Department of Finance; the New
              York City Department of Finance; and the Pennsylvania
              Department of Revenue. These relationships and others are set
              forth on the attached Schedule 2. Jones Day, however, has not
              represented, and does not and will not represent, any of these
              entities in matters relating to the Debtors or their chapter 11 cases.

        (s)   In matters unrelated to the Debtors or these Chapter 11 Cases,
              Jones Day currently represents or formerly represented certain
              entities appearing in UCC search results of the Debtors, or
              affiliates thereof, including CIT; CIT Bank, N.A.; Cross River
              Bank; Fulton County, Georgia Tax Commissioner; U.S. Bank; and
              Wilmington Savings Fund Society, FSB. These relationships and
              others are set forth on the attached Schedule 2. Jones Day,
              however, has not represented, and does not and will not represent,
              any of these entities in matters relating to the Debtors or their
              chapter 11 cases.

        (t)   In matters unrelated to the Debtors or these Chapter 11 Cases,
              Jones Day currently represents or formerly represented certain
              utility providers or brokers of the Debtors, or affiliates thereof,

                                10
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                               including Five9, Inc. These relationships and others are set forth
                               on the attached Schedule 2. Jones Day, however, has not
                               represented, and does not and will not represent, any of these
                               entities in matters relating to the Debtors or their chapter 11 cases.

                       (u)     In matters unrelated to the Debtors or these Chapter 11 Cases,
                               Jones Day currently represents or formerly represented certain
                               vendors or suppliers of the Debtors, or affiliates thereof, including
                               Fusion Cloud Services LLC; Google Duo; and Willis Towers
                               Watson US LLC. These relationships and others are set forth on
                               the attached Schedule 2. Jones Day, however, has not represented,
                               and does not and will not represent, any of these entities in matters
                               relating to the Debtors or their chapter 11 cases.

                                        No Adverse Interest

               37.     To the best of my knowledge, information, and belief, insofar as I have been

able to ascertain after reasonable inquiry, Jones Day does not: (a) hold or represent any interest

adverse to the Debtors or their estates with respect to the matters on which Jones Day is to be

employed, as required by section 327(e) of the Bankruptcy Code, and Jones Day will not represent

any interest adverse to the Debtors in these Chapter 11 Cases; or (b) have any connection with the

Debtors, any creditors or other parties in interest, their respective attorneys and accountants, or the

U.S. Trustee or any of its employees.

               38.     Despite the efforts described above to identify and disclose connections

with parties in interest in these Chapter 11 Cases, because the Debtors are a large enterprise and

have hundreds of creditors and other relationships, and because Jones Day is an international firm

with more than 2,500 attorneys in 42 offices around the globe, Jones Day is unable to state with

certainty that every client representation or other connection of Jones Day has been disclosed.

In this regard, if Jones Day discovers additional information that requires disclosure, Jones Day

will file supplemental disclosures with the Court.

               39.     In the event that Jones Day’s representation of the Debtors during these

Chapter 11 Cases would result in it becoming adverse to a party in interest that gives rise to a

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professional conflict of interest, the Debtors will retain separate counsel to represent their interests

with respect to such matter against such party.




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               Pursuant to 28 U.S.C. § 1746, I declare under penalty of perjury that the foregoing

is true and correct to the best of my knowledge and belief.

 Dated: October 14, 2022                          /s/ Andrew E. Lelling
        Atlanta, Georgia                          Andrew E. Lelling (MA 631859)
                                                  JONES DAY
                                                  100 High Street
                                                  21st Floor
                                                  Boston, Massachusetts 02110-1781
                                                  Telephone: (617) 960-3939
                                                  Facsimile: (617) 449-6999
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                          Schedule 1

           Schedule of Potentially Interested Parties
             Case 22-10951-CTG            Doc 108-4      Filed 10/14/22      Page 16 of 35




                         IN RE KABBAGE, INC., D/B/A KSERVICING, ET AL.
                                             Interested Parties

Debtors                                                  Claire Brady
                                                         Demitra Yeager
Kabbage, Inc., d/b/a KServicing                          Jill Walker
Kabbage Canada Holdings, LLC, d/b/a KServicing           Joan Ranieri
       Corp.                                             Laura Haney
Kabbage Asset Securitization LLC, d/b/a KServicing,      Laurie Capp
       Inc.                                              Lora Johnson
Kabbage Asset Funding 2017-A LLC                         Marquietta Lopez
Kabbage Asset Funding 2019-A LLC                         Nickita Barksdale
Kabbage Diameter, LLC                                    Paula Subda
                                                         Rachel Bello
Non-Debtor Affiliates and Subsidiaries                   Robert Cavello
(including any partnerships and JV partners)
                                                         Benefit Providers (Workers Compensation/
Kabbage Financial Services Limited (UK entity)
                                                         Pension Plans/Third Party Administrators)
Kabbage India Private Limited (India entity)
                                                         Blue Cross Blue Shield of California
Banks/Bank Accounts
                                                         Hawaii Medical Service Association (HMSA) - Blue
                                                                  Cross Blue Shield of Hawaii
Celtic Bank
                                                         Insperity, Inc.
Primis Bank
                                                         Kaiser Permanente
Synovus Bank (Synovus Financial Corp.)
                                                         New York Life
                                                         New York Life (f/k/a Cigna)
Banks – Servicing
                                                         Optum Bank
                                                         UnitedHealthcare
Celtic Bank
                                                         UnitedHealthcare Dental
Cross River Bank
                                                         UnitedHealthcare of California
Customers Bank
                                                         VSP Choice
HCG (a/k/a Home Capital Group Inc.)
Stone Ridge
                                                         Committees and Committee Members
Bankruptcy Judges and Staff for the District of
                                                         [Unknown at this time]
Delaware
                                                         Non-Debtors Professionals (law firms,
Judges:
                                                         accountants, and other professionals)
Chief Judge Laurie Selber Silverstein
Judge Ashely M. Chan                                     Cleary Gottlieb Steen & Hamilton LLP
Judge John T. Dorsey                                     Holland & Knight LLP
Judge Craig T. Goldblatt                                 Quinn Emmanuel Urquhart & Sullivan LLP
Judge Karen B. Owens                                     [UCC Legal]
Judge Brendan L. Shannon                                 [UCC Financial]
Judge J. Kate Stickles
Judge Mary F. Walrath                                    Contract Counterparties (includes patents and
                                                         intellectual property)
Staff:
                                                         Abel Commercial Funding
Clerk of Court, Una O’Boyl                               Airbnb, Inc.
Al Lugano                                                American Nation Bank
                                                         Alexandra Schieren
Cacia Batts                                              A-Lign Assurance
Catherine Farrell                                        A-Lign Compliance and Security, Inc.
             Case 22-10951-CTG             Doc 108-4   Filed 10/14/22     Page 17 of 35



Altabank                                               Fortis Advisors, LLC
American Express Travel Related Services               Fortis Private Bank
          Company, Inc.                                Frank Sauer
Andy Mei                                               Fraz Khalil
Anthony Gallucci                                       GoDaddy.com, LLC
Apisero, Inc.                                          Guggenheim Securities, LLC
Aprio, LLP                                             Guideline
Automation Anywhere, Inc.                              Guillaume Poirier
Azlo Business, Inc.                                    Hi Tech Capital
Bank of Bird in Hand                                   Hyperion Bank
Become Technological Solutions, Inc.                   Innovative Funding Solutions, Inc.
Better Impression Ltd.                                 Investar Bank, National Association
Bhayva Brundavanam                                     Investment 360
Big Think Capital                                      InscribeAI, Inc.
Biz2credit                                             Insperity
BlackLine Systems, Inc.                                Invariant LLC
Bonduel State Bank                                     iAdvance Now Inc.
Bradley Wells                                          James Candalino
Carter Bank & Trust                                    James Frohnhofer
Catherine Pargeter                                     Jason Dolinger
Celtic Bank Corporation                                Jason Hwa
CentSai                                                Jonathan Kelfer
Cobbs Allen Capital, LLC d/b/a CAC Specialty           Jones Day
CommerceOne Bank                                       Karrot
Community Financial Services Bank                      KLDiscovery Ontrack, LLC
Community National Bank                                Kroll Associates, Inc.
CoreCard Software, Inc.                                Legacy Bank Colorado
Credit Suisse                                          Lendio, Inc.
Crestmont Capital, LLC                                 Level Up Funding LLC
Cross River Bank                                       LexisNexis Risk Solutions FL Inc.
CSC                                                    Lexolution, LLC
Cullum Financial LLC d/b/a Walloot                     Liam Von Thien
Customer Bank                                          LIG International LLC
David Rodin                                            Lincoln and Morgan, LLC
David Snitkof                                          Llano National Bank
David Stein d/b/a Law Office of David Stein d/b/a      Macquarie
          David Stein Law Group                        Major, Lindsey & Africa
Daysmart                                               Marqeta, Inc
Debt Settlement Info Bank                              MasterCard International Incorporated
Docusign                                               Matt Burton
Dorado Real Estate, Inc d/b/a Host Financial           Mechanics Bank
Dynamic Recovery Solutions, LLC                        Merchant and Manufacturers Bank
Endurance International Group, Inc.                    Mission Capital d/b/a SBG Funding
East West Bank                                         Moore Colson & Company, P.C.
Emprise Bank                                           MorganFranklin Consulting, LLC
Erik Goshin                                            Mountainseed Real Estate Services, LLC
Evangelical Christian Credit Union (ECCU)              National Check Resolution, Inc.
Ernst & Young LLP                                      Natural Intelligence Ltd.
Farm Credit East, ACA                                  Nicholas DelZingaro
Farm Credit West, ACA                                  Northern California National Bank
Federal Reserve                                        Northwest Farm Credit Services, FLCA
First Florida Credit Union                             Okta, Inc.
First National Bank of Syracuse                        OnCourse Learning d/b/a BankersEdge
Five9 Inc.                                             Option 1 Partners, LLC
FNBC Bank and Trust                                    Orchard App, Inc.
Forensic Risk Alliance Inc.                            P.A.R. Consulting d/b/a US Business Funding
             Case 22-10951-CTG             Doc 108-4   Filed 10/14/22      Page 18 of 35



People Bank
PharmaCentra LLC                                       Current Directors
Prospera Credit Union
Providence Bank                                        Laquisha Milner
Quick Funding Solutions LLC                            Robin Gregg
Radius Intelligence, Inc.                              Eric Hartz (dba CorporateHartz, LLC)
Redwood Growth Capital, LLC                            John Hebert
Red River Bank                                         Lawrence X. Taylor
ReliaQuest Holdings, LLC
Resource Bank                                          Current Independent Manager
Salesforce
Sam Zakalik                                            John Hebert
Sound Point Capital Management, LP
South State Bank                                       Affiliations of Current Officers and Directors
Stericycle Inc.
Strategic Capital                                      Laquisha Milner
Synovus                                                        Solomon’s Temple
The Law Office of Hayes & Welsh                                Vector Solutions
The National Directory of Registered Tax Return                M2 Business Group, LLC
         Preparers & Professionals Ltd                         Point Predictive
The Poplar Grove State Bank                                    DRUM Technologies
The Provident Bank
                                                       Robin Gregg
TransUnion Risk and Alternative Data Solutions, Inc.
                                                               Roadsync
         (TRADS)
Trevelino/Keller and Groovy Studios                    Eric Hartz
TrustArc Inc.                                                   Lending Science
United Capital Source Inc                                       PadSplit
United Resources Enterprise Corp. d/b/a Brickell                Emory Goizueta Business School
         Capital Finance                                        American Chemistry Council
Upwise Capital, LLC                                             Nexus Circular
URS Technologies Solutions LLC
                                                       John Hebert
Vaco LLC
                                                               Corporation Service Company (CSC)
Venture Lending & Leasing VII, Inc.
Venture Lending & Leasing VIII, Inc.                   Lawrence X. Taylor
Visa U.S.A. Inc.                                              1847 Holdings
Vital Outsourcing Services, Inc.                              Item 9 Labs
Walker Morris                                                 Barrie House Coffee Roasters
WeTravel, Inc.                                                CLP Holdings III, LLC
Wheaten Financial, Inc.                                       Taylor Strategy Group
Xact Data Discovery                                           National Association of Corporate Directors
Yuhui Yang                                                    Arizona State University
Zendesk
Zip Capital Group, LLC                                 Salim Kafiti
ZMC & Associates LLC                                           Major Lindsey & Africa
                                                               Automatic Data Processing, Inc. (ADP)
Current Officers and Directors (include senior                 Clairvoyant Ventures, LLC
management)                                                    Kafiti Real Estate Group, Inc.
                                                               Electrolux AB
Current Officers                                       Ian Cox
                                                                 Libra Risk Management
Salim Kafiti
Ian Cox                                                Donna Evans
Holly Loiseau                                                 Creative Essentials
David Walker                                           Holly Loiseau
Laquisha Milner                                                National Bar Association Executive
Donna Evans                                                    Committee, Commercial Law Section
             Case 22-10951-CTG            Doc 108-4   Filed 10/14/22      Page 19 of 35



David Walker                                          Robert Frohwein
       Moore Colson                                           Keep Financial Technologies, Inc.
       Magnolia Trust Company
                                                      Spencer Robinson
                                                              American Express
Debtors Professionals (law firms, accountants and
other professionals)                                  Troy Deus
                                                             Keep Financial
AlixPartners, LLP                                            DRUM Technologies
Forensic Risk Alliance Inc.
Greenberg Traurig, LLP                                Insurance/Insurance Providers
Jones Day
KPMG                                                  AIG Specialty Insurance Company
McGuireWoods LLP                                      Atlantic Specialty Insurance Company
Omni Agent Solutions                                  Berkshire Hathaway Specialty Insurance Company
Richard Layton & Finger                               Cobbs Allen Capital, LLC d/b/a CAC Specialty
Weil, Gotshal & Manges LLP                            Endurance American Insurance Company c/o
                                                               Sompro Pro
Former Officers and Directors (include senior         Everest National Insurance Company
management if readily available) (3 years)            Marsh USA Inc.
                                                      National Union Fire Insurance Company of
Daniel Scott Eidson                                            Pittsburgh, Pa.
Jon Hoffman                                           QBE Insurance Corporation
Julia McCullough                                      XL Specialty Insurance Company
Kathryn Petralia
Kimberly Withrow                                      Landlords and Parties to Leases
L. Scott Askins
Marc Gorlin                                           730 Midtown SVP, LLC (Lincoln Property
Oneal Bhambani                                                Company)
Robert Frohwein
Spencer Robinson                                      Lenders, Noteholders, Administrative Agents and
Troy Deus                                             Indenture Trustees

Affiliation of Former Officers and Directors (as of   Credit Suisse
last day with company)                                Guggenheim
                                                      Macquarie
Julia McCullough                                      U.S. Bank
        Corporation Service Company
                                                      List of Secured Creditors
Kathryn Petralia
        Keep Financial
                                                      Reserve Bank of San Francisco
        DRUM Technologies, Inc.
        Tricolor Auto Group, LLC
                                                      30 Top Unsecured Creditors
        PadSplit
Kimberly Withrow                                      Allegis Group Holdings, Inc.
        Kimberly F. Withrow Law                       Amazon Web Services
        eCapital Corp.                                American Express Kabbage Inc.
        Bibby Financial Services                      Biz2 Credit
                                                      Box
L. Scott Askins
                                                      Corporation Service Company
         American Express
                                                      Cross River Bank
Marc Gorlin                                           Customers Bank
       Roadie                                         Federal Reserve Bank of San Francisco
                                                      Federal Trade Commission
Oneal Bhambani
                                                      Goodwin Proctor
        Flutterwave
                                                      Google Workspace
        American Express
                                                      Kenny Ajetunmobi
             Case 22-10951-CTG              Doc 108-4   Filed 10/14/22        Page 20 of 35



KLD Discovery Ontrack LLC                               Lexington National Insurance Corporation
         d/b/a KLDiscovery, Inc.                        Love Watch Hill & Sailors Haven, Inc.
Libra Risk Management                                   Luxx Lashes by Lay, LLC
Marcell Birk                                            Marco Bell
Marcus Carr                                             MaryBeth V. Gibson
Moore Colson                                            Melissa Davis Lowe
MorganFranklin Consulting, LLC                          Ogier, Rothschild & Rosenfeld P.C.
Moyin Omotayo                                           Pia Hoyt Law Firm
Option 1 Partners LLC                                   Power Bail Bonds
RSM US LLP                                              Rice Pugatch Robinson Storfer & Cohen PLLC,
Slack                                                   Richard A. Marshack
Small Business Bureau                                   Richard Storfer
TKCG, Inc.                                              Shulman Bastian Friedman & Bui LLP
Thomas E. Austin, Jr. LLC                               SM Novelties
URS Technologies Solutions LLX                          Smooth & EZ Merchant Funding
U.S. Department of Justice                              Squeeze-It Corp.
VACO                                                    Strategic Elements, LLC
Vital Outsourcing Services Inc.                         Tamara Miles Ogier, Chapter 11
                                                                 Subchapter V Trustee
Litigation Counterparties/Litigation Pending            Tastetunup, LLC
Lawsuits – includes threatened litigation               The Berglund Group
                                                        The Cardoza Law Corporation
365 Sun LLC                                             The Finley Firm, P.C
Alison F. Kanne                                         Vicki LeMaster
Bosco Seungchul Baek                                    Wandro & Associates, P.C.
Calvin L. Erby, II                                      White & Williams, LLP
Candice Worthy
Carlton Morgan                                          Litigation - Governmental Investigations Agencies
Celtic Bank Corporation d/b/a Celtic Bank
Christina R. King                                       U.S. Federal Trade Commission
Cole Ratias                                             U.S. Department of Justice – Massachusetts
Customers Bank                                          U.S. Department of Justice – Eastern District of
Douglas Biviano                                                 Texas
Edward Ford Services, LLC                               The Small Business Administration (SBA)
Eric L. Lifschitz                                       The United States House Representatives Select
Eva Merian Spahn                                                Subcommittee on the Coronavirus Crisis
First Home Bank
Florida Veterinary Behavior Service                     Other Parties in Interest
George Pullen                                           (Notice of Appearance Parties,
Greenberg Traurig                                       Ombudsman, any other person or group
Henry Anesthesia Associates, LLC                        appointed)
Holland & Knight, LLP
Jason Russell Carr                                      [Unknown at this time]
Jennifer Pullen
Jeremy Sternberg                                        Other Professionals
John P. Mertens
Joshua Borger                                           Akin Gump Strauss Hauer & Feld LLP
JP Morgan Chase Bank, N.A.                              Bailey Duquette
Justin E. Proper                                        Dentons US LLP
Keith W. Berglund                                       Davis Polk & Wardwell LLP
LaDonna Wiggins                                         Goodwin Procter LLP
Latoya Clark                                            Green & Sklartz
Lauren B. Veggian                                       Hayes & Welsh
Law Office of James A. Flanagan                         Mandelbaum Salsburg, P.C.
Law Offices of Eric L. Lifschitz                        RSM US LLP
Leslie K. Rinaldi                                       Sidley Austin LLP
             Case 22-10951-CTG              Doc 108-4   Filed 10/14/22     Page 21 of 35



Thomas E. Austin                                        Dog Training With Mario Holland LLC
Windham Brannon                                         A One Roof Management & Construction Inc.
                                                        Koger Industrial Staffing, LLC
Regulatory and Government                               Provident Investment Realty, LLC
Authorities (Federal, State, and Local)                 Flair Group, Inc.
                                                        REX Therapeutics LLC
Delaware Attorney General – Kathy Jennings              IMR Contracting Corp.
Federal Deposit Insurance Corporation                   Gods Anointed Youth Ministry
Federal Reserve                                         Showtime On The Piers, LLC.
Federal Trade Commission                                Summit Truck Line
Internal Revenue Service                                K Weaver Properties LLC
Office of Foreign Assets Control                        ENCES Services, Inc.
Small Business Administration                           Federal Credit Union
U.S. Securities and Exchange Commission                 Heart Living Centers of Colorado, LLC
United States Attorney for the District of Delaware –   Agee Construction Corporation
         David C. Weiss                                 1 Ponce De Leon LLC
United States Department of Justice                     Bustro, Inc.
                                                        Francis Joseph Capital, Inc.
Significant Customers                                   DataSync, Inc.
                                                        SMELifestyle, Inc.
Celtic Bank                                             Crown Management Services, LLC
Cross River Bank                                        SUITE Media Productions & Management LLC
Customers Bank                                          Gourmet Nut, Inc.
HCG (a/k/a Home Capital Group Inc.)                     Propel Opportunity Fund, Inc.
Stone Ridge                                             Keystrokes Transcription Service, Inc.
FleetCor Technologies, Inc.                             E. Mishan & Sons
Relief Without Borders LLC                              Russell Road Food and Beverage LLC
SJ Medical PLLC
Go Africa Global LLC                                    Significant Shareholders (more than 5% of
Cuisane 365 Mobile, Inc.                                equity)
New Legend, Inc
JLITE MORTORS                                           Blue Run Ventures IV, L.P.
Boom Rewards LLC                                        Thomvest Ventures Ltd.
David Horvath PA                                        MDV Ix, L.P. c/o Mohr Davidow Ventures
Wiggins & Graham Enterprise LLC                         SoftBank PriceVille Investments, L.P.
Pink Lady Line                                          Softbank Vision Fund (AIV M2) L.P.
R and L Arcade, Inc.
Potomac Valley Operator LLC                             Taxing Authorities (Federal, State, and
Source Allies, Inc.                                     Local;Trust Fund, Use Property, Franchise, Sales)
European Service at Home Inc
Tigris, LLC                                             Alabama Department of Revenue
AREPII S.A. Hotel LLC                                   California Franchise Tax Board
Aspen River Candle Company                              Georgia Department of Revenue
Big Shot LLC                                            Internal Revenue Service
Wesley Aron Mock LLC                                    North Carolina Department of Revenue
Club One Casino, Inc                                    New York State Department of Finance
Brian Bui Inc                                           New York City Department of Finance
repairo llc                                             Pennsylvania Department of Revenue
California Freight Solutions Corp
Torque Power Equipment Repairs                          UCC Search Results/UCC Lien Search Results
PG Medical Lab
Energy Efficient Construction Solutions                 CHTD Company
TrustedCommunications LLC                               CIT
Horizon 5 Lakes LLC                                     CIT Bank, N.A.
Wingfield Leigh Industries, Inc.                        Cross River Bank
Allegro School, Inc.                                    CSC
             Case 22-10951-CTG             Doc 108-4   Filed 10/14/22    Page 22 of 35



Direct Capital Corporation                             American Express Kabbage Inc.
Federal Reserve Bank of San Francisco                  Biz2X LLC
Financial Agent Services                               BlackLine Systems, Inc.
Fulton County, Georgia Tax Commissioner                Box
Secured Lender Solutions, LLC
                                                       DataBricks
U.S. Bank
Wilmington Savings Fund Society, FSB                   Five9
                                                       Fusion Cloud Services LLC
United States Attorney’s Office for the District of    Google Duo
Delaware                                               Google Workspace
                                                       HP Holdings, Inc. (dba Invariant LLC)
David C. Weiss                                         InscribeAI, Inc.
                                                       KLDiscovery Ontrack, LLC
United States Trustee and Staff for the District of    Kroll Associates, Inc.
Delaware                                               Lexolution
                                                       Libra Risk Management
Andrew R. Vara
Joseph McMahon                                         MLA
David Buchbinder                                       Moore Colson
Linda Casey                                            MorganFranklin Consulting, LLC
Joseph Cudia                                           Option 1 Partners LLC
Timothy J. Fox, Jr.                                    ReliaQuest Holdings, LLC
Benjamin Hackman                                       Salesforce.com
Jane Leamy                                             Sage Intacct, Inc.
Hannah M. McCollum                                     Slack
Linda Richenderfer                                     TLO
Juliet Sarkessian
                                                       Transunion Risk and Alternative Data Solutions
Richard Schepacarter
Rosa Sierra-Fox                                        URS Technologies Solutions LLC
Lauren Attix                                           Vaco LLC
Shakima L. Dortch                                      Vital Outsourcing Services Inc.
Christine Green                                        Willis Towers Watson US LLC
Ramona Harris                                          Zendesk
Angelique Okita
Edith A. Serrano
Dion Wynn
Denis Cooke
Holly Dice
Nyanquoi Jones
James R. O'Malley
Michael Panacio
Diane Giordano

Utility Providers/Utility Brokers

Cogent Communications, Inc.
Five9 Inc.

Vendors/Suppliers (includes critical, foreign,
common carrier, shippers, warehousemen,
customs duties, brokers charges, facilities
provider, etc.)

A-Lign
Allegis Group Holdings Inc
Case 22-10951-CTG   Doc 108-4   Filed 10/14/22   Page 23 of 35




                        Schedule 2

                    Disclosure Schedule
                Case 22-10951-CTG                 Doc 108-4         Filed 10/14/22          Page 24 of 35



                             IN RE KABBAGE, INC., d/b/a KSERVICING, ET AL.

                SCHEDULE OF INTERESTED PARTIES THAT CURRENTLY EMPLOY
                   OR HAVE FORMERLY EMPLOYED JONES DAY IN MATTERS
                  UNRELATED TO THE DEBTORS OR THEIR CHAPTER 11 CASES

                                               RELATIONSHIP
      INTERESTED PARTY                            TO THE                        CLIENTS AND THEIR AFFILIATES
                                                 DEBTORS

  PARTIES IN INTEREST (OR AFFILIATED ENTITIES) WHO ARE CURRENT CLIENTS OR WERE
                        CLIENTS WITHIN THE LAST TWO YEARS1

730 Midtown SPV, LLC (Lincoln              Landlords and Parties to         •    Lincoln Property Company is a former
    Property Company                       Leases                                client (closed 2021).

Altabank                                   Contract Counterparties          •    Altabank and parent company
                                           (includes patents and                 Altabancorp are current clients.
                                           intellectual property)

Aprio LLP                                  Contract Counterparties          •    Aprio LLP is a former client (closed 2021).
                                           (includes patents and
                                           intellectual property)

Automatic Data Processing (ADP)            Affiliations of Current          •    Automatic Data Processing (ADP) is a
                                           Officers and Directors                former client (closed 2020).

Berkshire Hathaway Specialty               Insurance/Insurance              •    Affiliate companies Clayton Homes
    Insurance Company                      Providers                             Incorporated, Energy West Mining
                                                                                 Company, The Lubrizol Corporation,
                                                                                 Mouser Electronics, Inc. and Johns
                                                                                 Manville Corporation are current clients;
                                                                            •    Affiliate company BNSF Railway
                                                                                 Company is: (a) a current client;
                                                                                 (b) a member of current client California
                                                                                 Railroad Group; and (c) a member of
                                                                                 former client National Rail Group
                                                                                 (closed 2020); and

                                                                            •    Affiliate company Scott Fetzer Company is
                                                                                 a former client (closed 2021).


  1
    The parties listed herein are parties in interest (or affiliated entities) who are current clients of Jones Day or were
  clients of Jones Day within the last two years. The names of current clients of Jones Day appear in bold and italics.
  The disclosure of stockholder interests or other affiliate relationships among potentially related entities reflects only
  information known to Jones Day through its conflict reporting system. Jones Day has not performed independent
  research to identify all stockholder interests or other affiliate relationships with respect to interested parties. Moreover,
  Jones Day has not disclosed representations of trade associations and similar industry or special interest organizations
  in which interested parties are members.
                 Case 22-10951-CTG          Doc 108-4       Filed 10/14/22       Page 25 of 35




                                          RELATIONSHIP
     INTERESTED PARTY                        TO THE                     CLIENTS AND THEIR AFFILIATES
                                            DEBTORS

Blue Cross Blue Shield of California   Benefits Providers           •   Blue Cross Blue Shield entities, Blue
                                       (Workers’ Compensation,          Cross Blue Shield of Michigan, Blue
Hawaii Medical Service Association
                                       Pension Plans, Third Party       Cross Blue Shield of Massachusetts and
   (HMSA) – Blue Cross Blue
                                       Administrators)                  Blue Cross and Blue Shield of
   Shield of Hawaii
                                                                        Massachusetts HMO Blue, Inc.
                                                                        (BCBSMA) are current clients;
                                                                    •   Blue Cross Blue Shield of Florida, Inc. is a
                                                                        subsidiary of GuideWell Mutual Holding
                                                                        Corporation, an entity related to former
                                                                        client Special Committee of the Board of
                                                                        Directors of GuideWell Mutual Holding
                                                                        Corporation (closed 2020); and
                                                                    •   Blue Cross Blue Shield of Minnesota
                                                                        (a/k/a BCBSM, Inc.) is a member of a
                                                                        former group representation of lenders
                                                                        closed in 2020.

California Franchise Tax Board         Taxing Authorities           •   California state-governed entities Judicial
                                       (Federal, State, Local);         Council of California, State of California
                                       Trust Fund, Use Property,        Supreme Court, The Superior Court for
                                       Franchise Sales)                 the State of California, County of Merced
                                                                        and Superior Court of The State of
                                                                        California, County of Ventura are current
                                                                        clients;
                                                                    •   California state-governed entity, State of
                                                                        California Teachers’ Retirement System
                                                                        (CALSTERS), is a member of a former ad
                                                                        hoc group representation of lenders closed
                                                                        in 2022; and
                                                                    •   California state-governed entity, University
                                                                        of California, Irvine, is the employer of an
                                                                        individual who is a former client
                                                                        (closed 2021).

CIT                                    UCC Search Results/UCC       •   Affiliate companies CIT Group Partners
CIT Bank, N.A.                         Lien Search Results              LLP, CIT Management Limited, CIT
                                                                        (GGH) Limited and CIT Investments
                                                                        Limited are current clients; and
                                                                    •   Affiliate companies CIT Developments
                                                                        LLP (closed 2021) and CIT Bridge Park
                                                                        Limited (closed 2020) are former clients.

Credit Suisse                          Contract Counterparties      •   Credit Suisse and affiliate companies
                                       (includes patents and            Credit Suisse Bank (Europe) S.A., Credit
                                       intellectual property)           Suisse (KH) Deutschland GmbH and


                                                        2
                 Case 22-10951-CTG     Doc 108-4        Filed 10/14/22    Page 26 of 35




                                     RELATIONSHIP
     INTERESTED PARTY                   TO THE                   CLIENTS AND THEIR AFFILIATES
                                       DEBTORS

                                  and                            Credit Suisse Securities (USA) LLC are
                                                                 current clients;
                                  Lenders, Noteholders,
                                  Administrative Agents      •   Affiliate companies Credit Suisse
                                  and Indenture Trustees         (Singapore) Limited, Credit Suisse Asset
                                                                 Management (Switzerland) Ltd. and Credit
                                                                 Suisse Real Estate Fund Global are former
                                                                 clients (all closed 2021);
                                                             •   Affiliate company Credit Suisse Real
                                                                 Estate Fund International (REFI) is:
                                                                 (a) a former client (closed 2021); and
                                                                 (b) the parent company of former client
                                                                 Bedford Ave. Boston Real Estate Holding
                                                                 LLC (closed 2021); and
                                                             •   Affiliate company Credit Suisse Asset
                                                                 Management and affiliated entity Credit
                                                                 Suisse Syndicated Loan Fund are members
                                                                 of a former defense group representation
                                                                 closed in 2020.

Cross River Bank                  Significant Customers      •   Cross River Bank is a current client.
                                  UCC Search Results/UCC
                                  Lien Search Results
                                  Banks - Servicing
                                  and
                                  Contract Counterparties
                                  (includes patents and
                                  intellectual property)

Office of the Delaware Attorney   Regulatory and             •   Delaware state-governed entity, University
    General                       Government Authorities         of Delaware is a current client; and
United States Attorney for the    (Local, State, Federal)
                                                             •   Delaware state-governed entity, State of
    District of Delaware                                         Delaware Public Employees’ Retirement
                                                                 System is a member of an ad hoc group
                                                                 representation of bondholders closed in
                                                                 2022.

Dentons US LLP                    Other Professionals        •   Dentons US LLP is a current client.

East West Bank                    Contract Counterparties    •   East West Bank is a former client
                                  (includes patents and          (closed 2022).
                                  intellectual property)

Electrolux AB                     Affiliations of Current    •   Affiliate companies Electrolux North
                                  Officers and Directors         America, Inc., Electrolux Professionnel
                                                                 SAS, Electrolux Home Products France
                                                                 SAS, Electrolux Home Products Pty Ltd.

                                                    3
               Case 22-10951-CTG      Doc 108-4         Filed 10/14/22     Page 27 of 35




                                    RELATIONSHIP
     INTERESTED PARTY                  TO THE                    CLIENTS AND THEIR AFFILIATES
                                      DEBTORS
                                                                 and Electrolux Deutschland GmbH are
                                                                 current clients; and
                                                             •   Affiliate companies Electrolux Laundry
                                                                 Systems France, Electrolux Home Care
                                                                 Products, Inc., Electrolux France,
                                                                 Electrolux Logistics SAS, Electrolux
                                                                 Professional SAS and Electrolux Rus LLC
                                                                 are former clients (all closed 2020).

Emory Guizueta Business School   Affiliations of Current     •   Parent Emory University is: (a) a current
                                 Officers and Directors          client; (b) a partner of former client The
                                                                 Carter Center, Inc. (closed 2021); and
                                                                 (c) the employer of an individual who is a
                                                                 current client; and
                                                             •   Two Jones Day attorneys have professional
                                                                 relationships with affiliated entity Emory
                                                                 University School of Law.

Ernst & Young, L.P.              Contract Counterparties     •   Ernst & Young, L.P. is a current client.
                                 (includes patents and
                                 intellectual property)

Farm Credit East ACA             Contract Counterparties     •   To the extent it may be related to the
Farm Credit West ACA             (includes patents and           named parties in interest, Farm Credit
                                 intellectual property)          Bank of Texas is a former client
                                                                 (closed 2020).

Five9, Inc.                      Contract Counterparties     •   Five9, Inc. is a current client.
                                 (includes patents and
                                 intellectual property)
                                 and
                                 Utility Providers/Utility
                                 Brokers

FleetCor Technologies, Inc.      Significant Customers       •   FleetCor Technologies, Inc. is a current
                                                                 client.

Fortis Advisors LLC              Contract Counterparties     •   Parent company The PNC Financial
                                 (includes patents and           Services Group, Inc. is: (a) a current
                                 intellectual property)          client; and (b) the employer of an
                                                                 individual who is a current client;
                                                             •   Affiliate companies PNC Bank, N.A.,
                                                                 PNC ARHPF 1 G.P., LLC, PNC Capital
                                                                 Markets LLC, PNC Real Estate Tax
                                                                 Credit Capital Fund 68, Inc. and PNC TC,
                                                                 LLC are current clients; and


                                                   4
              Case 22-10951-CTG       Doc 108-4        Filed 10/14/22        Page 28 of 35




                                    RELATIONSHIP
     INTERESTED PARTY                  TO THE                      CLIENTS AND THEIR AFFILIATES
                                      DEBTORS
                                                               •   Affiliate companies PNC Real Estate Tax
                                                                   Credit Capital Fund 67, Inc. (closed 2020);
                                                                   PNC Investment Company LLC
                                                                   (closed 2021); and PNC Real Estate Tax
                                                                   Credit Capital Institutional Fund 64, LLC
                                                                   and PNC ARHPF Fund 2 Managing
                                                                   Member, LLC (both closed 2022) are
                                                                   former clients.

Fusion Cloud Services LLC       Vendors/Suppliers              •   Parent company BCHI Holdings LLC and
                                (includes critical, foreign,       affiliate company Birch Communications,
                                common carriers,                   Inc. are former clients (both closed 2020).
                                shippers, warehousemen,
                                customs duties, brokers
                                charges, facilities
                                provider, etc.)

Georgia Department of Revenue   Taxing Authorities             •   Georgia state-governed entity Municipal
                                (Federal, State, Local);           Electric Authority of the State of Georgia
                                Trust Fund, Use Property,          is a current client.
                                Franchise Sales)
Fulton County, Georgia Tax      UCC Search Results/UCC
    Commissioner                Lien Search Results

Google Duo                      Vendors/Suppliers              •   Parent company Google LLC and affiliate
                                (includes critical, foreign,       companies Google Canada Corporation,
                                common carriers,                   Google Asia Pacific Pte Ltd., Google
                                shippers, warehousemen,            Australia Pty Ltd., Google México, S. de
                                customs duties, brokers            R.L. de C.V. and Google Germany GmbH
                                charges, facilities                are current clients.
                                provider, etc.)
Google Workspace
                                Top 30 Unsecured
                                Creditors

JPMorgan Chase Bank, N.A.       Litigation                     •   JPMorgan Chase Bank, N.A. and affiliate
                                Counterparties/Litigation          companies JPMorgan AG, JPMorgan
                                Pending Lawsuits –                 Chase Bank, N.A., London Branch,
                                includes threatened                JPMorgan Securities LLC and JPMorgan
                                litigation                         Securities Plc are current clients;
                                                               •   Parent company JPMorgan Chase & Co.
                                                                   is: (a) a current client; (b) the employer of
                                                                   an individual who is a current client;
                                                                   (c) a member of a current ad hoc group
                                                                   representation of unsecured noteholders;
                                                                   (d) a member of a current joint defense
                                                                   group; (e) a stockholder of Nine Point
                                                                   Energy Holdings, Inc., the parent company

                                                   5
              Case 22-10951-CTG        Doc 108-4      Filed 10/14/22    Page 29 of 35




                                      RELATIONSHIP
     INTERESTED PARTY                    TO THE                CLIENTS AND THEIR AFFILIATES
                                        DEBTORS
                                                               of former client Nine Point Energy LLC
                                                               (closed 2022); and (f) the employer and
                                                               indemnitor for an individual who is a
                                                               former client (closed 2020);
                                                           •   Affiliated entity JPMorgan Chase
                                                               Retirement Plan Brigade Bank Loan is a
                                                               member of a former group representation
                                                               of lenders and noteholders closed in 2020;
                                                           •   Affiliated entity JPMorgan Chase
                                                               Retirement Plan Brigade is a member of
                                                               two former group representations of
                                                               lenders and noteholders closed in 2020 and
                                                               2022, respectively;
                                                           •   JPMorgan Securities LLC (with respect
                                                               only to its credit trading group) is a
                                                               significant equity holder of former client
                                                               Nine Point Energy LLC (closed 2022); and
                                                           •   Affiliate companies JPMorgan Private
                                                               Bank, et al. and JPMorgan Whitefriars, Inc.
                                                               (both closed 2021); and JPMorgan Trust
                                                               Company of Delaware (closed 2022) are
                                                               former clients.

KLD Discovery Ontrack LLC, d/b/a   30 Top Unsecured        •   Parent company The Carlyle Group, Inc.
   KLDiscovery, Inc.               Creditors                   (f/k/a The Carlyle Group LP) is:
                                                               (a) a current client; and (b) the parent of
                                                               Project Diamant Bidco AG, a stockholder
                                                               of current client KAP AG;
                                                           •   Affiliate companies Carlyle Global Credit
                                                               Investment Management LLC, NEP
                                                               Supershooters, L.P., BMC Holdings, L.P.
                                                               and Sedgewick International UK are
                                                               current clients;
                                                           •   Affiliate companies Carlyle Group
                                                               Management LLC and Carlyle Investment
                                                               Management LLC (both closed 2022) and
                                                               CETP III Advisor S.a.r.l. (closed 2020) are
                                                               former clients;
                                                           •   Affiliate company Claren Asset
                                                               Management LLC is a member of a current
                                                               ad hoc group representation of
                                                               bondholders;
                                                           •   Affiliate companies Carlyle Energy
                                                               Coinvestment III, L.P. and


                                                  6
              Case 22-10951-CTG    Doc 108-4       Filed 10/14/22    Page 30 of 35




                                  RELATIONSHIP
     INTERESTED PARTY                TO THE                 CLIENTS AND THEIR AFFILIATES
                                    DEBTORS
                                                            Carlyle/Riverstone Global Energy and
                                                            Power Fund III, L.P. are stockholders of
                                                            current client Foresight Reserves, L.P.;
                                                            and
                                                        •   Affiliate company Carlyle Group, Inc. is a
                                                            stockholder of current client Medline
                                                            Industries L.P.

KPMG LLP                     Debtors’ Professionals     •   KPMG LLP is: (a) a former client
                             (law firms, accountants        (closed 2021); (b) the employer of an
                             and other professionals)       individual who is a current client in his
                                                            capacity as a member of a joint liquidators
                                                            group; and (c) the employer of an
                                                            individual who is a former client
                                                            (closed 2020);
                                                        •   Affiliate company KPMG Australia is a
                                                            current client;
                                                        •   Affiliate companies KPMG Australia
                                                            Technology Solutions Pty Limited
                                                            (closed 2020); and KPMG Australia
                                                            Investments (Holdings ) Pty Ltd., KPMG
                                                            Australia IP Holdings Pty Ltd. and KPMG
                                                            Australian Services Pty Ltd., et al.
                                                            (all closed 2021) are former clients; and
                                                        •   Affiliate company KPMG Eastern
                                                            Caribbean is: (a) the employer of an
                                                            individual who is a current client in his
                                                            capacity as Interim Receiver/Receiver and
                                                            Manager of a company; and (b) the
                                                            employer of an individual or individuals
                                                            who are current clients as members of a
                                                            joint liquidators group;

Macquarie (name as given)    Contract Counterparties    •   Parent company Macquarie Capital
                             (includes patents and          (USA), Inc. is (a) a current client;
                             intellectual property)         (b) a shareholder of former client Peel
                             and                            Logistics General Partner Limited
                             Lenders, Noteholders,          (closed 2021); and (c) a shareholder of
                             Administrative Agents          former client Modern Media Acquisition
                             and Indenture Trustees         Corp. (closed 2020);
                                                        •   Affiliate companies Macquarie Telecom
                                                            Group Limited, Macquarie European
                                                            Infrastructure Fund 7 SCSp, Macquarie
                                                            Capital (Singapore) Pte. Limited,
                                                            Macquarie International Finance
                                                            Limited, Macquarie Energy LLC,

                                              7
      Case 22-10951-CTG    Doc 108-4   Filed 10/14/22     Page 31 of 35




                          RELATIONSHIP
INTERESTED PARTY             TO THE             CLIENTS AND THEIR AFFILIATES
                            DEBTORS
                                                Macquarie GIG Renewable Energy Fund
                                                2 SCSp, Macquarie Infrastructure and
                                                Real Assets Investments Limited,
                                                Macquarie International Limited,
                                                Macquarie Infrastructure and Real Assets
                                                (Europe) Limited, Macquarie Global
                                                Infrastructure Fund II A, Macquarie
                                                Global Infrastructure Fund II B,
                                                Macquarie Global Infrastructure Funds 2
                                                S.a.r.l., Macquarie Capital Asia
                                                Technology Investments Holdings GP,
                                                Ltd., Macquarie European Infrastructure
                                                Fund 6 SCSp, Macquarie Capital
                                                Securities (Japan) Limited, Macquarie
                                                Asean Technology Investments Holdings,
                                                L.P., Macquarie Asean Technology
                                                Investments Holdings GP, Ltd.,
                                                Macquarie Specialised Asset
                                                Management 2 Limited, Macquarie
                                                Specialised Asset Management Limited
                                                and Macquarie Euro Limited are current
                                                clients;
                                            •   Affiliate company Macquarie Corporate
                                                Holdings Pty Ltd. is: (a) a current client;
                                                and (b) a stockholder of current client
                                                Greystar Asia Pacific Pte Ltd.
                                            •   Affiliate company Macquarie Strategic
                                                Storage Facilities Holdings S.a.r.l. is:
                                                (a) a former client (closed 2021); and
                                                (b) the immediate parent company of
                                                current client MacqPisto SAS;
                                            •   Affiliate company Macquarie Super Core
                                                Infrastructure Fund (MSCIF) is the
                                                immediate parent company of current
                                                client MSCIF SD Holdings S.a.r.l.;
                                            •   Affiliated entity The Trust Company
                                                Limited, En SA Qualite de Depositare De
                                                Macquarie Specialised is a stockholder of
                                                current client MGIF2 LV S.a.r.l.;
                                            •   Affiliate company Macquarie Group Ltd.
                                                is: (a) the ultimate parent company of
                                                former client GLL Real Estate Partners
                                                GmbH (closed 2020); (b) a joint venture
                                                partner in former client México Tower
                                                Partners, S.A.P.I. de C.V. (closed 2021);
                                                and (c) a joint venture owner of M.D. Sass-

                                   8
               Case 22-10951-CTG          Doc 108-4       Filed 10/14/22      Page 32 of 35




                                        RELATIONSHIP
     INTERESTED PARTY                      TO THE                    CLIENTS AND THEIR AFFILIATES
                                          DEBTORS
                                                                     Macquarie Financial Strategies L.P., the
                                                                     parent company of former client Amerra
                                                                     Capital Management (closed 2021);
                                                                 •   Affiliate company Macquarie Real Estate
                                                                     Investment Holding (Australia) Pty Ltd. is
                                                                     a 50% owner of Investa Office
                                                                     Management Holdings Pty Ltd., the parent
                                                                     company of former client Investa Office
                                                                     Management Pty Limited (closed 2021);
                                                                     and
                                                                 •   Affiliate companies Macquarie (UK)
                                                                     Group Services Limited and Macquarie
                                                                     Energy Trading Limited
                                                                     (both closed 2022); Macquarie Bank
                                                                     Limited (London Branch) (closed 2021);
                                                                     and Macquarie Bank Limited
                                                                     (closed 2020) are former clients.

LexisNexis Risk Solutions FL, Inc.   Contract Counterparties     •   Parent company RELX Group Plc and
                                     (includes patents and           affiliate company RELX, Inc. are former
                                     intellectual property)          clients (both closed 2020).

MasterCard International             Contract Counterparties     •   MasterCard International Incorporated,
   Incorporated                      (includes patents and           parent company Mastercard, Inc.; and
                                     intellectual property)          affiliate companies MasterCard UK
                                                                     Management Services Limited,
                                                                     Mastercard / Europay UK Limited,
                                                                     Mastercard Europe S.A., MasterCard
                                                                     Jupiter Investments Srl and Mastercard
                                                                     Europe Services Limited are current
                                                                     clients; and
                                                                 •   Affiliate company Mastercard Asia/Pacific
                                                                     Pte Ltd. is a former client (closed 2020).

New York City Department of          Taxing Authorities          •   The City of New York is a current client;
   Finance                           (Federal, State, Local);
                                     Trust Fund, Use Property,   •   Several affiliated New York City Police
New York State Department of                                         and Fire pension and retirement systems
                                     Franchise Sales)
   Finance                                                           and the Teachers’ Retirement System of
                                                                     the City of New York are members of a
                                                                     former ad hoc group representation of
                                                                     bondholders closed in 2022; and
                                                                 •   City of New York Group Trust is a
                                                                     member of a former group representation
                                                                     of lenders closed in 2020.



                                                      9
                Case 22-10951-CTG    Doc 108-4      Filed 10/14/22        Page 33 of 35




                                    RELATIONSHIP
     INTERESTED PARTY                  TO THE                   CLIENTS AND THEIR AFFILIATES
                                      DEBTORS

New York Life                  Benefits Providers           •   Affiliate company Candriam Luxembourg
                               (Workers’ Compensation,          is a current client;
New York Life (f/k/a Cigna)
                               Pension Plans, Third Party
                               Administrators)              •   Affiliate company Madison Capital
                                                                Funding LLC is a former client
                                                                (closed 2020); and
                                                            •   New York state-governed entity, New
                                                                York State Common Retirement Fund is
                                                                the parent of current client Surgard Self
                                                                Storage SA.

North Carolina Department of   Taxing Authorities           •   North Carolina state-governed entity,
    Revenue                    (Federal, State, Local);         North Carolina Central University School
                               Trust Fund, Use Property,        of Law, is a current client; and
                               Franchise Sales)
                                                            •   North Carolina state-governed entity,
                                                                University of North Carolina, is the parent
                                                                of current client UNC Health Care
                                                                System.

Optum Bank                     Benefits Providers           •   Affiliate company, Optum Ventures, is an
                               (Workers’ Compensation,          investor in former client LetsGetChecked
                               Pension Plans, Third Party       Inc. (closed 2021).
                               Administrators)

Pennsylvania Department of     Taxing Authorities           •   Pennsylvania state-governed entities
   Revenue                     (Federal, State, Local);         Temple University and University of
                               Trust Fund, Use Property,        Pittsburgh are current clients;
                               Franchise Sales)
                                                            •   Pennsylvania state-governed entity The
                                                                Pennsylvania State University is:
                                                                (a) a current client; and (b) the ultimate
                                                                parent of current client Milton S. Hershey
                                                                Medical; and
                                                            •   A Jones Day lawyer has a teaching
                                                                position at Pennsylvania state-governed
                                                                entity University of Pittsburgh School of
                                                                Law.

PharmaCentra LLC               Contract Counterparties      •   Affiliate company Integrated Power
                               (includes patents and            Services Holdings, Inc. is a current client.
                               intellectual property)

Redwood Growth Capital LLC     Contract Counterparties      •   Affiliate company Redwood Drawdown
                               (includes patents and            Master Fund, L.P. is a client in a current
                               intellectual property)           group representation of lenders;
                                                            •   Affiliate company Redwood Master Fund
                                                                Ltd. is: (a) a client in a current group

                                               10
               Case 22-10951-CTG        Doc 108-4        Filed 10/14/22       Page 34 of 35




                                      RELATIONSHIP
     INTERESTED PARTY                    TO THE                     CLIENTS AND THEIR AFFILIATES
                                        DEBTORS
                                                                    representation of lenders; (b) a client in a
                                                                    current group representation of
                                                                    bondholders; and (c) a former client in a
                                                                    former investor group representation
                                                                    closed in 2021;
                                                                •   Affiliate company Redwood Capital
                                                                    Management LLC is a client in a current
                                                                    group representation of bondholders; and
                                                                •   Affiliate companies Redwood Drawdown
                                                                    Master Fund II, L.P. and Redwood
                                                                    Opportunity Master Fund, Ltd. are former
                                                                    clients in a former investor group
                                                                    representation closed in 2021.

Roadie                             Affiliations of Former       •   Parent company United Parcel Service
                                   Officers and Directors (as       (UPS) is: (a) a current client; and (b) the
                                   of last day with the             parent company of former client Marken
                                   company)                         Limited (closed 2021);
                                                                •   Affiliate company UPS Capital
                                                                    Corporation is a current client; and
                                                                •   Affiliate company UPS Group Trust is a
                                                                    member of a former ad hoc group
                                                                    representation of lenders closed in 2022.

SoftBank PriceVille Investments,   Significant Shareholders     •   Affiliate company Sprint Corporation is a
    L.P.                           (more than 5% of equity)         former client (closed 2020).
Softbank Vision Fund (AIV M2)
    L.P.

Sound Point Capital Management,    Contract Counterparties      •   Sound Point Capital Management, L.P. is:
   L.P.                            (includes patents and            (a) a member of a former lender group
                                   intellectual property)           representation closed in 2020; and
                                                                    (b) a member of a former ad hoc group
                                                                    representation of term lenders closed in
                                                                    2022.

Strategic Elements LLC             Litigation                   •   Strategic Elements LLC is a current client.
                                   Counterparties/Litigation
                                   Pending Lawsuits –
                                   includes threatened
                                   litigation

U.S. Bank, N.A.                    UCC Search Results/UCC       •   U.S. Bank, N.A., parent company U.S.
                                   Lien Search Results              Bancorp; and affiliate companies U.S.
                                   and                              Bancorp Investments, Inc., U.S. Bank
                                                                    Trust Company, National Association and

                                                    11
               Case 22-10951-CTG         Doc 108-4        Filed 10/14/22       Page 35 of 35




                                       RELATIONSHIP
     INTERESTED PARTY                     TO THE                      CLIENTS AND THEIR AFFILIATES
                                         DEBTORS
                                   Lenders, Noteholders,              U.S. Bank Corporate Trust Services are
                                   Administrative Agents              current clients.
                                   and Indenture Trustees

Willis Towers Watson US LLC        Vendors/Suppliers              •   Affiliate company Towers Watson
                                   (includes critical, foreign,       Netherlands B.V. is a current client.
                                   common carriers,
                                   shippers, warehousemen,
                                   customs duties, brokers
                                   charges, facilities
                                   provider, etc.)

Wilmington Savings Fund Society,   UCC Search Results/UCC         •   Wilmington Savings Fund Society, FSB is
   FSB                             Lien Search Results                a former client (closed 2021); and
                                                                  •   Parent company WSFS Financial
                                                                      Corporation is a current client.

Xact Data Discovery (a/k/a         Contract Counterparties        •   Xact Data Discovery (a/k/a Xcellence,
   Xcellence, Inc.                 (includes patents and              Inc.) is a current client.
                                   intellectual property)

XL Specialty Insurance Company     Insurance/Insurance            •   Affiliate companies AXA Home Loan
                                   Providers                          SFH and AXA Banque are current clients;
                                                                  •   Affiliate company Vendome Immobilier
                                                                      Commercial is a 50% owner of current
                                                                      client Hauteville 2011; and
                                                                  •   Affiliate company ESI One is a joint
                                                                      venture partner in former client Siresa
                                                                      House SL (f/k/a Mirtocan Spain SL)
                                                                      (closed 2021).




                                                     12


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