Galfus Declaration
- Date
- 2024-07-10
Summary
Doc 243-3 in the jointly administered Chapter 11 cases of Vyaire Medical, Inc., et al., Case No. 24-11217 (BLS), in the U.S. Bankruptcy Court for the District of Delaware, filed July 10, 2024, is Exhibit B, the Declaration of David Galfus, a Managing Director of Berkeley Research Group, LLC. The declaration supports the application of the Official Committee of Unsecured Creditors to retain BRG as its financial advisor, effective as of June 28, 2024, under sections 327, 328 and 1103(a) of the Bankruptcy Code and Bankruptcy Rule 2014(a). It describes BRG's qualifications, the services to be provided, the use of contractors, and compensation based on standard hourly rates plus expenses. It states that BRG is a disinterested person and describes its conflict check procedures, with Exhibit B-1 listing parties in interest and Exhibit B-2 disclosing relationships unrelated to these cases.
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Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 1 of 29
Exhibit B
Galfus Declaration
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 2 of 29
THE UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF DELAWARE
)
In re: ) Chapter 11
)
VYAIRE MEDICAL, INC., et al.,1 ) Case No. 24-11217 (BLS)
)
Debtors. ) (Jointly Administered)
)
)
)
DECLARATION OF DAVID GALFUS IN SUPPORT OF APPLICATION FOR
ENTRY OF AN ORDER AUTHORIZING THE OFFICIAL COMMITTEE OF
UNSECURED CREDITORS TO RETAIN AND EMPLOY BERKELEY RESEARCH
GROUP, LLC AS FINANCIAL ADVISOR, EFFECTIVE AS OF JUNE 28, 2024
DAVID GALFUS, pursuant to 28 U.S.C. § 1746, hereby declares as follows:
1. I am a Managing Director of Berkeley Research Group, LLC (“BRG”)2, a
professional services firm with numerous offices throughout the country. I am duly authorized to
make this declaration (the “Declaration”) on behalf of BRG. Unless otherwise stated in this
Declaration, I have personal knowledge of the facts set forth herein and, if called as a witness, I
could and would testify thereto.3
1
The last four digits of Debtor Vyaire Medical, Inc.’s federal tax identification number are 6495. A complete list
of each of the Debtors in these chapter 11 cases and each such Debtor’s federal tax identification number may
be obtained on the website of the Debtors’ claims and noticing agent at https://omniagentsolutions.com/Vyaire.
The location of Debtor Vyaire Medical, Inc.’s principal place of business and the Debtors’ service address in
these chapter 11 cases is 26125 North Riverwoods Boulevard, Mettawa, Illinois, USA 60045.
2
All references contained herein referring to BRG pertaining to disinterestedness and disclosures of relationships
with parties in interest, refer collectively to Berkeley Research Group, LLC, and all of its affiliates, subsidiaries,
and parent entities.
3
Certain of the disclosures set forth herein relate to matters within the knowledge of other Managing Directors
and Directors at BRG and are based on information provided by them.
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 3 of 29
2. I submit this Declaration in support of the application (“Application”)4 of the
Official Committee of Unsecured Creditors (the “Committee”) of the above-captioned debtors
(collectively, the “Debtors”) seeking entry of an order authorizing the Committee to employ BRG
as financial advisor to the Committee, effective as of June 28, 2024, pursuant to section 327, 328
and 1103(a) of title 11 of the United States Code, 11 U.S.C. §§ 101 et seq. (as amended, the
“Bankruptcy Code”), Rule 2014(a) of the Federal Rules of Bankruptcy Procedure (the
“Bankruptcy Rules”), and Rule 2014-1 of the Local Rules of Bankruptcy Practice and Procedure
of the United States Bankruptcy Court for the District of Delaware (the “Local Rules”).
3. On June 28, 2024, the Committee selected BRG to serve as its financial advisor, to
perform financial advisory and litigation support services in connection with these chapter 11 cases
(the “Cases”). Since its retention by the Committee, BRG has become familiar with the Debtors’
businesses and financial affairs and is therefore particularly qualified to serve as the Committee’s
financial advisor.
A. Qualifications of Professionals
4. BRG is well-suited to act as financial advisor to the Committee in these Cases.
BRG’s practice consists of senior financial, management consulting, accounting, and other
professionals who specialize in providing restructuring, transaction advisory, litigation support,
solvency, and valuation assistance and providing a focus on viable solutions that maximize value
for companies and creditors, typically in distressed business settings. Specifically, BRG provides
services include forensic analysis, plan development and implementation, and advice on
sale/merger transactions. BRG has acted as financial advisor, crisis manager, and corporate officer
4
Capitalized terms not otherwise defined herein shall have the meanings ascribed to such terms in the
Application.
2
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 4 of 29
in middle market to large multinational restructurings across a wide array of industries. Moreover,
the professionals at BRG have assisted and advised debtors, creditors, creditors’ committees,
bondholders, investors, and others in numerous bankruptcy cases, including Endo International,
plc; Genesis Care Pty Limited; Sientra, Inc.; SVB Financial Group; Genesis Global Holdco, LLC;
WeWork Inc.; Aralez Pharmaceuticals US Inc.; 21st Century Oncology Holdings, Inc.; Hooper
Holmes Inc. (a.k.a. Provant Health); Egalet Corporation; Desolation Holdings LLC. (a.k.a Bittrex);
The Collected Group, LLC; CBC Restaurant Corp.; Sorrento Therapeutics, Inc.; The Hertz
Corporation; Verity Health System of California; ViewRay, Inc.; Zymergen, Inc.; Proterra Inc.;
Aluminum Shapes, L.L.C.; Centric Brands, Inc.; LifeCare Holdings, Inc.; CBL & Associates
Properties, Inc.; General Wireless Operations, Inc (a.k.a. RadioShack Inc.); GNC Holdings, Inc.;
Molycorp Inc.; Southern Foods Group, LLC (a.k.a. Dean Foods); Speedcast International Limited;
Briggs & Stratton Corporation; and Vitamin World, Inc.5
B. Services to be Provided
5. BRG has agreed to provide financial advisory services to the Committee pursuant
to the terms of the Application. BRG’s work product will encompass only matters that come to its
attention in the course of its work that BRG perceives to be significant in relation to the objectives
of its engagement. Because of the time and scope limitations implicit in BRG’s engagement and
the related limitations on the depth of BRG’s analyses and the extent of BRG’s verification of
information, BRG may not discover all such matters or perceive their significance. Accordingly,
BRG will be unable to and will not provide assurances in its work product concerning the integrity
of the information used in its analyses and on which BRG’s findings and advice to the Committee
may be based. BRG understands, and the Committee acknowledges, that BRG is not being
5
The professionals were employed in certain of these engagements prior to joining BRG.
3
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 5 of 29
requested to perform an audit nor to apply generally accepted auditing standards or procedures.
BRG understands, and the Committee acknowledges, that BRG is entitled, in general, to rely on
the accuracy and validity of the data disclosed to it or supplied to it by employees and
representatives of the Debtors. BRG will not, nor is BRG under any obligation to, update data
submitted to it or review any other areas unless the Committee specifically request us to do so.
BRG’s work will be performed on a reasonable “level-of-effort” basis; that is, the circumstances
of BRG’s engagement may cause its advice to be limited in certain respects based upon, among
other matters, the extent of sufficient and available data and the opportunity for supporting
investigations in the time period.
6. The terms and conditions of BRG’s proposed retention were negotiated between
the Committee and BRG and reflect the parties’ mutual agreement as to the substantial efforts that
will be required in this engagement.
C. No Duplication of Services
7. The services to be provided by BRG will be at the request and direction of the
Committee so as to avoid duplicative efforts among the Committee’s professionals retained in this
case.
8. BRG intends to communicate regularly with the Committee and its legal advisors
to ensure that the actual financial advisory services performed are appropriate based on the status
of the case and needs of the Committee. BRG will coordinate all tasks with Counsel to achieve
case efficiencies and avoid duplication of efforts. In light of BRG’s substantial experience and
expertise and the complex nature of the Debtors’ business and financial affairs, BRG is well
qualified to advise the Committee in these bankruptcy cases.
4
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 6 of 29
D. Use of Contractors
9. Notwithstanding anything in this Application to the contrary, BRG shall (i) to the
extent that, with the prior written consent of the Committee, it uses the services of independent
contractors or subcontractors (the “Contractors”) in these cases, pass-through the cost of
Contractors to the Debtors at the same rate that BRG pays the Contractors; (ii) seek reimbursement
for actual costs only; (iii) ensure that the Contractors are subject to the same conflict checks and
compensation procedures as required for BRG, and (iv) file with the Court such disclosures
required by Bankruptcy Rule 2014.
E. Disinterestedness of Professionals
10. BRG6 is a “disinterested person” as that term is defined in section 101(14) of the
Bankruptcy Code because BRG, its Managing Directors and Directors, and the BRG Personnel:
(a) are not creditors, equity security holders, or insiders of the Debtors;
(b) are not and were not, within two years before the Petition Date, directors,
officers, or employees of the Debtors; and
(c) do not have an interest materially adverse to the interest of the Debtors’
estates or of any class of creditors or equity security holders, by reason of any direct or indirect
relationship to, connection with, or interest in the Debtors or for any other reason.
11. Moreover, to the best of my knowledge, information and belief formed after
reasonable inquiry, BRG, its Managing Directors and Directors, and the BRG Personnel have no
interests that are materially adverse to the Committee, the Debtors’ estates, or the other creditors
in these Cases.
6
As previously noted, “BRG” herein, in relation to disclosures regarding disinterestedness and relationships with
interested parties, collectively refers to Berkeley Research Group, LLC and all of its affiliates, subsidiaries, and
parent entities.
5
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 7 of 29
12. To determine BRG’s relationship with the parties-in-interest identified by the
Committee to BRG, in preparing this Declaration, I caused the names of the parties set forth in
Exhibit B-1, which is attached hereto, to be submitted to BRG’s internal conflicts procedures.
This list was compiled by reviewing various documents submitted by the Debtors’ counsel to the
Court, including their retention documents. Accordingly, BRG is relying on the accuracy and
completeness of this information in connection with our conflict review and disclosure. BRG’s
internal conflict check procedures consist of the querying of the parties in interest within an
internal computer database containing names of individuals and entities that are present or former
clients of BRG. The database that BRG queries to determine its lack of conflicts and
disinterestedness incorporates the names of individuals and entities that are present and former
clients both of BRG and all of its affiliates, subsidiary and parent entities. Additionally, new
matters are circulated to all Directors and Managing Directors of BRG with a request to review
and advise of any potential conflict of interest concerns. All responses are reviewed and addressed
by an attorney on BRG’s Conflicts team.
13. To the best of my knowledge, information and belief, neither I nor any other
Managing Director or Director of BRG nor the BRG Personnel has any connection with or holds
any interest adverse to the Debtors, their estates, creditors, shareholders, or any other party in
interest herein or their respective attorneys in the matters for which BRG is proposed to be
employed, except that BRG has provided other consulting services, and may in the future provide
such services, to certain of the Debtors’ creditors or other parties-in-interest in matters unrelated
to the Debtors’ cases. As set forth in Exhibit B-2, which is attached hereto, BRG has certain
relationships with certain parties-in-interest in these cases, but such relationships are unrelated to
either the Debtors or these cases.
6
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 8 of 29
14. None of the engagements set forth above or in Exhibit B-2 are related to these
cases.
15. Further, as part of its diverse practice, BRG appears in numerous cases, proceedings
and transactions that involve many different professionals, including attorneys, accountants and
financial consultants, who may represent claimants and parties-in-interest in the Debtors’ chapter
11 cases. Also, BRG has performed in the past, and may perform in the future, advisory consulting
services for various attorneys and law firms, and has been and may be in the future represented by
several attorneys and law firms, some of whom may be involved in these proceedings. In addition,
BRG has in the past, may currently and will likely in the future be working with or against other
professionals involved in these cases in matters unrelated to the Debtors and these cases.
Moreover, BRG might have referred work to other professionals who are retained in these Cases.
Likewise, certain such professionals who are retained in these Cases might have referred work to
BRG. Based on our current knowledge of the professionals involved, and to the best of my
knowledge, insofar as I have been able to ascertain after reasonable inquiry, none of these
relationships create interests materially adverse to the Debtors in matters upon which BRG is to
be employed, and none are in connection with these Cases.
16. To the best of my knowledge, none of the BRG Personnel is a direct holder of any
of the Debtors’ securities. It is possible that certain BRG Personnel or BRG employees, managing
directors, board members, equity holders, or affiliates of any of the foregoing, may own interests
in mutual funds or other investment vehicles (including various types of private funds) that own
the Debtors’ or other Potential Parties in Interests’ debt or equity securities or other financial
instruments including bank loans and other obligations. Typically, the holders of such interests
have no control over investment decisions related to such investment funds or financial
7
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 9 of 29
instruments. BRG’s policy prohibits its employees from personally trading in the Debtors’
securities.
17. To the best of my knowledge, BRG has not been engaged to assist any entity or
person other than the Committee on matters relating to, or in connection with, these cases. If this
Court approves the proposed employment of BRG by the Committee, then BRG will not accept
any engagement or perform any services in these cases for any entity or person other than the
Committee. BRG may, however, continue to provide professional services to, and engage in
commercial or professional relationships with, entities or persons that may be creditors of the
Debtors in these cases; provided, however, that such services do not and will not relate to, or have
any direct connection with, these Cases.
18. I am not related or connected to and, to the best of my knowledge, no other
Managing Director or Director of BRG, nor the BRG Personnel, is related or connected to any
United States Bankruptcy Judge or District Judge for the District of Delaware, or the United States
Trustee for the District of Delaware or to any employee in the offices thereof.
19. To the extent I discover any additional facts bearing on the matters described herein
and required to be disclosed during the period of the Committee’s retention of BRG, I will
supplement the information contained in this Declaration.
F. Professional Compensation
20. As discussed and agreed to with the Committee, for purposes of this engagement,
and with respect to the services to be provided, BRG will be entitled to receive as compensation
for its services, fees based on hours worked times standard hourly rates plus reimbursement of
actual and necessary expenses incurred by BRG.
8
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 10 of 29
21. For professional services, fees are based on BRG’s standard hourly rates. The
proposed rates of compensation, subject to final Court approval, are the customary hourly rates in
effect when services are performed by the professionals and paraprofessionals who provide
services to the Committee. The hourly rates charged by BRG for the services provided by its
personnel differ based upon, among other things, each professional’s level of experience,
geographic differentials, and types of services being provided. Hourly rates are subject to periodic
adjustment (typically the first of the new calendar year) to reflect promotions and other changes in
personnel responsibilities, increases in experience, and increases in the cost of doing business. The
current standard hourly rates for the BRG personnel that are anticipated to work on this
engagement are as follows:7
Position Hourly Rate
Managing Directors $1,095 - $1,325
Associate Directors & Directors $865 - $1,050
Professional Staff $420- $850
Support Staff $175 - $375
22. These standard hourly rates are subject to periodic adjustment, which shall be noted
on the invoices for the first time period in which the revised rates become effective. The standard
hourly rates for the BRG Personnel anticipated to be assigned to this engagement are as follows:
David Galfus ($1,325), Evan Hengel ($1,210), Rob Shapiro ($1,095), Ron Zaidman ($1,095), and
Ed Buthusiem ($1,075). We believe that our standard hourly rates are at or below those of national
firms that we consider our peers.
7
The below ranges are for BRG professionals in the Corporate Finance practice group who may practice in
bankruptcy and non-bankruptcy related matters. They exclude BRG professionals in other industry practice
groups who may also provide specialized services in these Chapter 11 Cases. To the extent such other
professionals provide services, they will charge their standard hourly rates as they would in non-bankruptcy
matters and in no event do their standard hourly rates exceed the ranges set forth below for the Corporate Finance
practice group.
9
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 11 of 29
23. To the extent BRG requires services of personnel from specialized practices or its
international divisions, the standard hourly rates for that specialized practice or international
division will apply.
24. Consistent with BRG’s policy with respect to its other clients, BRG will charge for
all other services provided and for other charges and disbursements incurred in rendering services
to the Committee. These customary items include, among other things, travel and lodging
expenses, business meals, costs of reproduction, research, communications, our legal counsel, any
applicable sales or excise taxes and other direct expenses. Internal costs or overhead cost and
document production services (including regular secretarial and word processing time) will not be
charged for separately.
25. BRG will also request compensation for any time and expenses (including, without
limitation, reasonable legal fees and expenses, except in the case of legal fees pertaining to any fee
defense) that may be incurred in considering or responding to discovery requests or other requests
for documents or information, or in participating as a witness or otherwise in any legal, regulatory,
or other proceedings, including, without limitation, those other than the instant matter, as a result
of BRG’s performance of these services.
26. BRG acknowledges that neither the Committee, its constituents, nor any of its
advisors or professionals (including, but not limited to, Counsel) shall be liable for the fees,
expenses or other amounts payable to BRG.
27. Regardless of the time and manner of interim compensation, BRG understands that,
subject to this Court's orders, BRG will be required to follow the procedures for final allowance
of fees at the end of the Cases.
10
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28. No promises have been received by BRG, nor any employee or thereof, as to
payment or compensation in connection with these Cases other than in accordance with the
provisions of section 504 of the Bankruptcy Code. Except for internal agreements among the
employees of BRG regarding the sharing of revenue or compensation, neither BRG nor any of its
employees has entered into an agreement or understanding to share compensation with any other
entity as described in Bankruptcy Code section 504 and Bankruptcy Rule 2016.
29. BRG intends to apply to the Court for payment of compensation and reimbursement
of expenses in accordance with applicable provisions of the Bankruptcy Code, the Bankruptcy
Rules, the Local Rules, the U.S. Trustee Guidelines, and any additional procedures that may be
established by the Court in the Cases.
30. I understand that the Committee requires knowledgeable consultants to provide
essential professional services in these cases. I understand that the Committee has selected BRG
as its financial advisor because of the firm’s diverse experience and extensive knowledge in the
field of bankruptcy. I believe that BRG is well qualified to perform these services in an efficient
manner and represent the Committee’s interests in these cases.
31. I understand that the Committee believes that BRG’s employment is in the best
interests of the Debtors and their estates and creditors. Because of BRG’s extensive experience in
business reorganizations and mergers and acquisitions as well as its familiarity with the Debtors’
business operations, I believe that BRG is exceptionally well qualified to serve as the Committee’s
financial advisor.
11
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 13 of 29
32. The foregoing constitutes the statement of BRG pursuant to sections 504 and
1103 of the Bankruptcy Code, Bankruptcy Rules 2014(a) and 5002, and Local Rule 2014-1.
Dated: July 10, 2024
/s/ David Galfus
David Galfus
12
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 14 of 29
Exhibit B-1
LIST OF POTENTIAL PARTIES IN INTEREST1
Filing Entity Ariel EquityCo LP
Bird Products Corporation imtmedical ag (Switzerland)
Breathe US Holdco, Inc. imtmedical Pte. Ltd. (Singapore)
Breathe US Holdings LP Mary Trout
CareFusion U.K. 232 Limited MIM Medizinische Instrumente und
CareFusion U.K. 235 Limited Monitoring GmbH (Germany)
EME Medical, Inc. RBW Investment GMBH & Co KG
Intermed Equipamento Medico Hospitalar Servicios De Assistencia Tecnica A
LTDA Equipamento Medico Hospitalar LTDA
Revolutionary Medical Devices, Inc. (Brazil)
SensorMedics Corporation VIZIENT SUPPLY, LLC
VIASYS Holdings Inc. VM Finance Sub, LLC (US)
Vyaire Company Vyaire B.V. (Netherlands)
Vyaire Finance B.V. Vyaire DMCC (UAE)
Vyaire Holding Company Vyaire Financial Holdings LLC (US)
Vyaire Medical 202, INC. Vyaire GmbH (Germany)
Vyaire Medical 203, Inc. Vyaire Intermediate HoldCo GP LLC
Vyaire Medical 205, Inc. Vyaire Intermediate HoldCo LP
Vyaire Medical 206, Inc. Vyaire Limited Liability Company (Russia)
Vyaire Medical 211, Inc. Vyaire Medical AB (Sweden)
Vyaire Medical BR LLC Vyaire Medical B.V. (Netherlands)
Vyaire Medical Capital LLC Vyaire Medical Denmark, Filial af Vyaire
Vyaire Medical Consumables LLC Medical AB (Denmark Branch)
Vyaire Medical Cooperatief U.A. Vyaire Medical Holdings B.V.
Vyaire Medical GmbH (Netherlands)
Vyaire Medical International LLC Vyaire Medical International B.V.
Vyaire Medical LLC (Netherlands)
Vyaire Medical Payroll LLC Vyaire Medical Korea Ltd. (South Korea)
Vyaire Medical Srl Vyaire Medical Private Limited (India)
Vyaire Medical, Inc. Vyaire Medical Products (Shanghai) Co.,
Vyaire Respiratory Diagnostics LLC Ltd (China)
Vyaire Medical Products (Shanghai) Co.,
Non-Debtor Entity Ltd. (Beijing Branch)
Acutronic Medical Systems AG Vyaire Medical Products Limited (Spolka z
(Switzerland) ograniczonaodpowiedzialniscia) (Poland
Advanced Respiratory Care AG Branch)
(Switzerland) Vyaire Medical Products Limited (UK)
Apax VIII Fund Vyaire Medical Products ULC (Canada)
Ariel EquityCo GP LLC Vyaire Medical Pte. Ltd. (Singapore)
1
The following list was provided to the Committee by Debtors’ counsel. The Committee has not independently
verified the contents of the list as being a complete and accurate list of all of the potential parties in interest, and the
nature of their claims or interests in the Debtors and this Bankruptcy Case.
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 15 of 29
Vyaire Medical Pty Ltd. (Australia) Rx Professional
Vyaire Medical Sarl (Switzerland) AlixPartners
Vyaire Medical SDN BHD (Malaysia) Cole Schotz
Vyaire Receivables LLC (US) Kirkland & Ellis LLP
Vyaire S.r.l Omni Agent Solutions, Inc.
Vyaire TSR Midco, LLC PJT Partners
Vyaire TSR Sub, LLC (US)
Vyaire Turkey Tibbi Cihazlar Ticaret Bank
Anonim Şirketi (Turkey) Bank Commercial Italano Parma
Vyaire UK 236 Limited (UK) Bank of America
Barclays UK
Directors & Officers Deutsche Bank AG
Ajay Gopal Handlesbanken
Anna Mardiana Alisjahbana Hypo Vereinsbank
Bret Wise JPMorgan Chase Bank, N.A.
Cally Kothmann UBS
Chris Tue Wilmington Trust
David Barse
Gijsbert van Kampen Creditor
Jasper Carpaij AlbaCore Capital
John Bibb Alcentra Limited
John Elwood Alcentra NY LLC
June Johnson Apax Partners LLP
Kim Contreras Ares Management LLC
Kira Brown Atalaya Capital Management
Marcelo Tadeu Fontinha Ferreira Bank of America
Martin Fritz Silberstein Benefit Street Partners LLC
Martin Silberstein Black Rock Global LLC
Mary Trout BlackRock Financial Management Inc
Nicholas William Throp BlackRock Investment Management
Paul Aronzon BNP Paribas
Phung Minh Ha Chris Tue
Rachel Lisenby Ellington Management
Ronald Labrum Empower Funds Inc.
Roy McKenzie First Eagle Alternative Credit LLC
Saurabh Talwar Great-West Capital Management, LLC
Siti Junainah Binti Dewa GSO Capital Partners LP
Stephan Tamas Halcyon Asset Management LLC
Steven Dyson ING Capital LLC
Tammy Noll JPMorgan Chase Bank, National
Terrie McDaniel Association
Thomas Aebischer Mezzvet Luxembourg III. S.a.r.l.
Tom Ernst Mizuho Bank, Ltd. New York
Vikram Bajaj Morgan Stanley Bank National Association
Will Throp MV Credit Partners LLP
MV Lux IV S.a.r.l.
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 16 of 29
Natixis, New York Branch BENEFIT STREET PARTNERS CLO XI
Newport Global Advisors LTD
Nuveen Asset Management, LLC Benefit Street Partners CLO XII Ltd
Providence Equity Partners Inc BENEFIT STREET PARTNERS CLO XIV
Providence Equity Partners LLC LTD
Quadrant Capital Advisors Benefit Street Partners CLO XIX Ltd
Royal Bank of Canada New York Branch BENEFIT STREET PARTNERS CLO XV
Symphony Asset Management LLC LTD
TFG Asset Management BENEFIT STREET PARTNERS CLO XVI
TIAA CREF Investment Services LTD
UBS AG Stamford Branch Benefit Street Partners CLO XVII Ltd
BENEFIT STREET PARTNERS CLO
Lender XXIII LTD
ACM ASOF VII Cayman Holdco LP BENEFIT STREET PARTNERS DEBT
ACM ASOF VIII Secondary C LP FUND IV NON US SPV LP BENEFIT
AlbaCore Investment Opportunities LP STREET PARTNERS DEBT FUND IV
AlbaCore Liquid Income Designated MASTER NON US LP
Activity Company BENEFIT STREET PARTNERS DEBT
Albacore Partners II Investment Holdings D FUND IV SPV LP BENEFIT STREET
Designated Activity Company PARTNERS DEBT FUND IV LP
AlbaCore Partners III Investment Holdings BENEFIT STREET PARTNERS SENIOR
Fin III Designated Activity Company SECURED OPPORTUNITIES U
APAX GLOBAL ALPHA LIMITED MASTER FUND NON US LP
ASG Merkel I Sarl BENEFIT STREET PARTNERS SMA C
Balta Investments Designated Activity SPV LP BENEFIT STREET
Company PARNTERS SMA C LP
BDCA SLF FUNDING LLC Benefit Street Partners SMA K SPV LP
Benefit Street Partners Capital Opportunity BlackRock EMMPD II INVESTMENT S A
Fund II SPV 1 LP RL
BENEFIT STREET PARTNERS CAPITAL BSP SENIOR SECURED DEBT FUND
OPPORTUNITY FUND SPV LLC NON US SPV 1 LP SEE NOTES
BENEFIT STREET PARTNERS CLO II BSP SENIOR SECURED DEBT FUND
LTD SPV 1 LP BENEFIT STREET
BENEFIT STREET PARTNERS CLO III PARTNERS SENIOR SECURED
LTD OPPORTUNITIES FUND LP
Benefit Street Partners CLO IV Ltd BSP SMA T 2020 SPV LP
BENEFIT STREET PARTNERS CLO IX CALIFORNIA STREET CLO IX LIMITED
LTD PARTNERSHIP
Benefit Street Partners Clo V B Ltd COMMONWEALTH LAND TITLE
BENEFIT STREET PARTNERS CLO VI B INSURANCE COMPANY
LTD CUTWATER 2014 I LTD
BENEFIT STREET PARTNERS CLO VIII CUTWATER 2015 I LTD
LTD Diamond CLO 2018 1 LtdGSO DIAMOND
BENEFIT STREET PARTNERS CLO X PORTFOLIO FUND LP
LTD DIAMOND TARGETCO 1 LLC
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 17 of 29
Diversified Loan Fund Private Debt B S A R KAB BY SYMPHONY ASSET
L MANAGEMENT LLC
ELLINGTON CLO I LTD PONTUS HOLDINGS LTD
ELLINGTON CLO II LTD PRINCIPAL DIVERSIFIED REAL ASSET
Ellington CLO III Ltd CIT FKA DIVERSIFIED REAL ASSET
ELLINGTON CLO IV LTD CIT
EMMPD ASG Sarl PRINCIPAL FUNDS INC DIVERSIFIED
EMMPD INVESTMENT S A R L REAL ASSET FUND
EMPLOYEES AND AGENTS PENSION PROVIDENCE DEBT FUND III NON US
PLAN GWL AND A FINANCIAL INC SPV LP PROVIDENCE DEBT FUND
EMPOWER SHORT DURATION BOND III MASTER
FUND PROVIDENCE DEBT FUND III SPV LP
Fidelity National Title Insurance Company PROVIDENCE DEBT FUND III LP
GOLDMAN SACHS TRUST II Separate Investment Account P3 Diversified
GOLDMAN SACHS MULTI Bond I Account of Massachusetts Mutual
MANAGER NON CORE FIXED Life Insurance Company
INCOME FUND Separate Investment Account P5 Diversified
HALCYON LOAN ADVISORS FUNDING Bond II Account of Massachusetts
2015 1 LTD Mutual Life Insurance Company
HALCYON LOAN ADVISORS FUNDING Shackleton 2014 V R CLO Ltd
2015 2 LTD SHACKLETON 2019 XIV CLO LTD
HALCYON LOAN ADVISORS FUNDING SHACKLETON 2021 XVI CLO LTD
2015 3 LTD FKA CITI LOAN SYMPHONY CLO XIX LTD
FUNDING HLM LLC CITIBANK NA SYMPHONY CLO XV LTD
JPMORGAN CHASE BANK NATIONAL SYMPHONY CLO XVI LTD
ASSOCIATION SYMPHONY CLO XVII LTD
LANDMARK WALL SMA SPV SYMPHONY CLO XVIII LTD
LPLANDMARK WALL SMA LP Symphony CLO XX Ltd
MENARD INC BY SYMPHONY ASSET SYMPHONY FLOATING RATE SENIOR
MANAGEMENT LLC LOAN FUND
MV PRIVATE DEBT CE SARL TCI SYMPHONY CLO 2016 1 LTD
MV PRIVATE DEBT GC SARL TCI SYMPHONY CLO 2017 1 LTD
MV PRIVATE DEBT OP1 SARL TIAA GLOBAL PUBLIC INVESTMENTS
NEWPORT GLOBAL CREDIT FUND LLC SERIES LOAN TEACHERS
MASTER LP INSURANCE AND ANNUITY
Nuveen Alternative Investment Funds US BUSINESS OF THE CANADA LIFE
SICAV SIF Nuveen US Senior Loan ASSURANCE COMPANY THE
Fund
NUVEEN FLOATING RATE INCOME Lender Advisor
FUND Houlihan Lokey
NUVEEN FLOATING RATE INCOME Rothschild & Co.
FUND A SERIES OF NUVEEN
INVESTMENT TRUST III Lender Counsel
NUVEEN SENIOR LOAN FUND LP Gibson, Dunn, and Crutcher
PENSIONDANMARK Paul, Weiss, Rifkind, Wharton & Garrison
PENSIONSFORSIKRINGSAKTIESELS LLP
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 18 of 29
Insurer-Surety RESTRUCTURING PARTNERS & ASSO
Hartford Fire Insurance Company LLC
ROPES & GRAY LLP
OCP SHEPPARD MULLIN RICHTER
BAKER MCKENZIE LLP SIMPSON THACHER & BARTLETT LLP
BAKER TILLY VIRCHOW KRAUSE LLP STOUT RISIUS ROSS LLC
BDO USA LLP TORYS LLP
C T CORPORATION SYSTEM WILSON SONSINI GOODRICH &
CACHEAUX CAVAZOS NEWTON LLP ROSATI PC
CORPORATION SERVICE COMPANY
COVINGTON & BURLING LLP Insurer-Insurance
DENTONS BOEKEL NV AIG
ERNST & YOUNG LLP AXIS Insurance Company
ERNST & YOUNG US LLP Berkshire Hathaway Specialty Insurance
FOX ROTHSCHILD LLP Company
FRAGOMEN, DEL REY, BERNSEN & Chubb
LOEWY Hartford
GIAMBROCONO & C SPA Midvale Indemnity Company (Bowhead)
GIBSON, DUNN & CRUTCHER LLP Old Republic Professional Liability, Inc.
GORDON REES SCULLY
MANSUKHANI LLP Insurer-Broker
HAYNES AND BOONE LLP Marsh USA, Inc.
HOGAN LOVELLS US LLP
HOOPER LUNDY & BOOKMAN PC Benefit Provider
HYMAN PHELPS & MCNAMARA PC AssuredPartners
INNOVATIVE DISCOVERY LLC Cigna
IRWIN FRITCHIE URQUHART & Cigna Behavioral Health
MOORE LLC CVS Caremark
JACKSON WALKER LLP Fidelity
KATTEN MUCHIN ROSENMAN LLP HealthEquity
KPMG LLP Kaiser Permanente
LINKLATERS LLP MetLife
LITTLER MENDELSON PC The Standard
LRN CORP Vision Service Plan (VSP)
MCDERMOTT WILL & EMERY LLP WageWorks
MCKINSEY & COMPANY INC
MCOMBER MCOMBER & LUBER P C Litigation
MILBANK LLP Amy Warrington
MORGAN LEWIS & BOCKIUS LLP Connita Ransom, as the surviving legal
NORTON ROSE FULBRIGHT US LLP parents and guardian of JRB
PATENTBURO PAUL ROSENICH AG Erich Greer
PATSNAP UK LTD Gordon Boshears
PIKIELNY CONSULTORIA LTDA John Vidal
POLSINELLI PC Jonathon Abed
PWC HOLDING NO 21 LLC Juan Williams, as special representative of
the estate of Audrea Hardwicks-Williams
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 19 of 29
Kara Baumgartner
Kyashia Middleton, as personal
representative for the estate of Rylee
Jones
Mike Kavanaugh
Sleep Management LLC, d/b/a VieMed
Terry Bryant
U.S. Government / Dept. of Defense, Office
of the Inspector General
Westchester Surplus Lines Insurance
Company
M&A Counterparties
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 20 of 29
[Redacted—Potential M&A Counterparty] [Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty] [Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty] [Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty] [Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty] [Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty] Landlord
[Redacted—Potential M&A Counterparty] Aviemore Chineham Park No. 1 Limited
[Redacted—Potential M&A Counterparty] Aviemore Chineham Park No. 2 Limited
[Redacted—Potential M&A Counterparty] Dell Reality Company
[Redacted—Potential M&A Counterparty] EXETER 6201 GLOBAL DISTRIBUTION,
[Redacted—Potential M&A Counterparty] LLC
[Redacted—Potential M&A Counterparty] Irvine Company
[Redacted—Potential M&A Counterparty] Kilmainham Vyaire, LLC
[Redacted—Potential M&A Counterparty] TICIC SUB LLC
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty] Facility Leases
[Redacted—Potential M&A Counterparty] Aviemore Chineham Park No 1 Ltd
[Redacted—Potential M&A Counterparty] Chineham Park
[Redacted—Potential M&A Counterparty] Yurbal Real Estate BV
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty] Equipment Lessors
[Redacted—Potential M&A Counterparty] AREA LLC
[Redacted—Potential M&A Counterparty] BRUEL & KJAER NORTHAMERICA
[Redacted—Potential M&A Counterparty] CHICAGO OFFICE TECHNOLOGY
[Redacted—Potential M&A Counterparty] GROUP INC
[Redacted—Potential M&A Counterparty] HACK FORMENBAU GMBH
[Redacted—Potential M&A Counterparty] OPG-3 INC
[Redacted—Potential M&A Counterparty] TELSONIC UK LTD
[Redacted—Potential M&A Counterparty] WOLSELEY INDUSTRIAL GROUP
[Redacted—Potential M&A Counterparty] (FERGUSON)
[Redacted—Potential M&A Counterparty] XEROX FINANCIAL SERVICES LLC
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty] Material Contract
[Redacted—Potential M&A Counterparty] Ascension Health Resource and Supply
[Redacted—Potential M&A Counterparty] Management Group, LLC
[Redacted—Potential M&A Counterparty] Ascension Providence Hospital
[Redacted—Potential M&A Counterparty] Cardinal Health 200, LLC
[Redacted—Potential M&A Counterparty] HealthTrust Purchasing Group, L.P.
[Redacted—Potential M&A Counterparty] McKesson Medical-Surgical Inc.
[Redacted—Potential M&A Counterparty] Medline Industries, Inc.
[Redacted—Potential M&A Counterparty] Northwell Health Alliance, Inc. and
[Redacted—Potential M&A Counterparty] Northwell Health Regional Alliance
[Redacted—Potential M&A Counterparty] Owens & Minor Distribution, Inc.
[Redacted—Potential M&A Counterparty] Premier Healthcare Alliance, L.P.
[Redacted—Potential M&A Counterparty] TRILLAMED, LLC
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 21 of 29
VERTEX INC QUALITY MEDICAL
VIZIENT SUPPLY, LLC RESPIRATORY CARE AFRICA
SERVICIOS DE INGENIERIA EN
Temp Agency MEDICINA S A DE CV
ABM INDUSTRY GROUP LLC THOMAS JEFFERSON UNIV HOSPITAL
Actalent, Inc. TRILLAMED, LLC
AEROTEK INC Trudell Healthcare
ASTON CARTER INC USMED EQUIPMENT
AUGUSTA HITECH SOFT SOLUTIONS VENTURE RESPIRATORS
LLC
CONCEPT DYNAMICS LTD Top 30 GUC
CONNEXIO HEALTH LLC A PLUS INTERNATIONAL INC.
David M. Lewis Company, LLC ADVANCED PRINTING
FORTE DGTL LLC AMERICAN CRATING
GISPATH INC ANALYTICAL INDUSTRIES INC.
GLOBAL REGULATORY WRITING & BCP SYSTEMS INC.
Gravity Talent Solutions (Airlife) BEST SOURCE ELECTRONICS CORP.
LYN MEDICAL CASS INFORMATION SYSTEMS INC
OXFORD GLOBAL RESOURCES LLC CEVA INTERNATIONAL INC
PRN STAFFING CLAYTON CONTROLS
REAL STAFFING GROUP DA/PRO RUBBER INC
SPARK DSG LLC DATA MODUL INC
SPIN RECRUITMENT INC DEEL INC
THE EDUCE GROUP INC GE HEALTH CARE
VERTEX INC GREATBATCH MEDICAL
WAVICLE DATA SOLUTIONS LLC HEALTHTRUST PURCHASING GROUP
ZENSAR TECHNOLOGIES INC HOUSE OF BATTERIES
INDIANA UNIVERSITY HEALTH
Customer INVENTUS POWER, INC.
AGILITI HEALTH KUEHNE & NAGEL INC
ATLANTIC HEALTH SYSTEM MER MAR, INC.
CARDINAL HEALTH MICHAEL W ALABRAN
CHILDRENS HEALTHCARE ATLANTA MICROSOFT CORPORATION
GE Precision Healthcare NYPRO HEALTHCARE BAJA INC
GEN MED PARKER HANNIFIN - PORTER
HCA MANAGEMENT DIVISION
I.M.I. CO., LTD PHILLIPS-MEDISIZE COSTA MESA LLC
INTEGRATED MEDICAL SYSTEMS, SERVICEMAX INC
INC. SIEMENS INDUSTRY SOFTWARE INC
McKesson SYNTEL INC
MEDLINE INDUSTRIES TPI - CUSTOM SOLUTIONS
MHCCNA YUSEN LOGISTICS AMERICAS INC
N Z TECHNO HANDELS
NORTHWELL HEALTH Committee Member
PARTSSOURCE, INC Cognizant Worldwide, Ltd.
PMSNA SSD ANDOVE Data Modul, Inc.
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 22 of 29
David M. Lewis Company NONIN MEDICAL
Presido ORANGE COAST PNEUMATICS
Sunmed Group Holdings, LLC (d/b/a PERMA PURE
Airlife) PINNACLE PRECISION SHEET METAL
Vizient, Inc. CORP
Zensar Technologies, Inc. PORTESCAP INDIA PVT. LTD.
PREMIER HEALTHCARE ALLIANCE LP
UCC Advisor PRESIDIO HOLDINGS INC
MCDERMOTT WILL & EMERY LLP RESTRUCTURING PARTNERS & ASSO
LLC
Vendor SALESFORCE.COM INC
ACCENT PLASTICS SEBASTIAN MASANET
ADVANCED MOTION CONTROLS STAR EXHIBITS & ENVIRONMENTS
ADVANCED PRINTING INC
AMAZON WEB SERVICES INC STRAN & COMPANY INC
AMBRIT ENGINEERING SunMed Group Holdings LLC
ARYAKA NETWORKS INC TELEDYNE ANALYTICAL
ASSURED PARTNERS CAPITAL INC INSTRUMENTS
AVNET, INC. THE ALEXANDER GROUP
CAREFUSION - MEXICALI THE WEST GROUP
CEVA LOGISTICS TOTEX MANUFACTURING
CLAYTON CONTROLS UNIVERSITY HEALTH NETWORK
CLEO COMMUNICATIONS US, LLC VERITIV OPERATING COMPANY
COGNIZANT TECHNOLOGY VINCENT MEDICAL
SOLUTIONS US C VIZIENT INC
Connecticut Department of Revenue Wilmington Trust
Services WORKDAY INC
DAVID M LEWIS COMPANY LLC
DELL MARKETING LP Utilities
DELL REALTY COMPANY AT&T CORP
ENLABEL GLOBAL SERVICES INC AT&T GLOBAL NETWORK SERVICES
ERASMUS UNIVERSITY MEDICAL AT&T ILLINOIS
EUROFINS ELECTRICAL & AT&T MOBLILITY II LLC
FLEXIM US CORP CHEMTREC
HEALTHTRUST PURCHASING GROUP CLEAN HARBORS
LP Commonwealth Edison Company - ComEd
INVENTUS POWER, INC. Culligan Water
IPAN INTELLECTUAL PROPERTY Desert Water Agency
ASSOCIAT FLEXIM US CORPORATION
ITD CORPORATION FRONTIER COMMUNICATIONS
JABIL CIRCUIT (SHANGHAI) LTD. CORPORATION
MARLEE MFG. GRANITE TELECOMMUNICATIONS
MAXTEC LOUISVILLE GAS & ELECTRIC CO
MONDAY.COM LTD Nalco Company LLC dba Nalco Water
MOOG COMPONENTS GROUP, INC Pretreatment Solutions LLC
NEWARK CORPORATION Palm Springs Disposal Service, Inc.
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 23 of 29
PRO MACH INC City of Foley Revenue Department
RINGCENTRAL INC City of Fort Collins
SAFETY-KLEEN City of Golden
Southern California Edison Company City of Grand Junction
Southern California Gas Company dba The City of Greeley
Gas Company; SoCalGas City of Greenwood Village
State Water Resources Control Board - City of Gunnison
Water Boards City of Huntsville
T-MOBILE USA, INC. City of Lakewood
ZAYO GROUP LLC City of Lamar
City of Littleton
Taxing Authority City of Lone Tree
"Alabama - Revenue Discovery Systems City of Longmont
Autauga, Birmingham, Chilton, Clanton, City of Longview
Dale, Dothan, Florence, Hamilton, City of Mobile
Henry, Jackson, Lauderdale, Pike, City of Monroe/Ouachita Parish
Scottsboro" City of Montgomery
Alabama - STACS City of New Orleans
Alabama Department of Revenue City of Parker
Alaska Department of Revenue City of Pueblo
Arizona Department of Revenue City of Seattle
Arkansas Department of Finance & City of Sheffield
Administration City of Steamboat Springs
Ascension Parish Sales and Use Tax City of Thornton
Authority Colbert County
Avoyelles Parish School Board Colorado Department of Revenue
Baldwin County Commerce City Tax Division
Bureau of Revenue & Taxation Comptroller of Maryland
Caddo Shreveport Sales & Use Tax Connecticut Department of Revenue
Commission Services
Calcasieu Parish Cullman County
California Department of Tax and Fee Dekalb County Revenue Department
Administration Delaware Division of Revenue
City of Alabaster Denver Department of Finance
City of Arvada Department of the Treasury
City of Aurora Revenue Division District of Columbia
City of Baton Rouge Parish of East Baton Evangeline Parish Sales/Use Tax
Rouge Commission
City of Boulder Florida Department of Revenue
City of Bremerton Franklin County
City of Colorado Springs Georgia Department of Revenue
City of Craig Hawaii Department of Taxation
City of Daphne Iberia Parish School Board Sales & Use Tax
City of Durango Department
City of Englewood Idaho State Tax Commission
City of Everett Illinois Department of Revenue
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 24 of 29
Indiana Department of Revenue Oklahoma Tax Commission
Internal Revenue Service Oregon Department of Revenue
Iowa Department of Revenue Parish Of Acadia
Jefferson County Department of Revenue Pennsylvania Department of Revenue
Kansas Department of Revenue Plaquemines Parish
Kentucky Department of Revenue Rapides Parish
Kentucky Revenue Cabinet Rhode Island Division of Taxation
Lafayette Parish School System Shelby County Business Revenue Office
Lafourche Parish School Board South Carolina Department of Revenue
Lincoln Parish South Dakota Department of Revenue
Louisiana - St. Charles State of Arkansas
Louisiana - St. John STATE OF NORTH CAROLINA -EPROC
Louisiana - St. Landry Tennessee Department of Revenue
Louisiana - St. Mary Texas Comptroller of Public Accounts
Louisiana - St. Tammany US CBP FPF OFFICE
Louisiana - Vernon US FOOD AND DRUG
Louisiana - Washington ADMINISTRATION
Louisiana - Webster Utah State Tax Commission
Louisiana Department of Revenue Vermont Department of Taxes
Madison County Virginia Tax Office of Customer Services
Maine Department of Revenue Washington State Department of Revenue
Maine Revenue Services West Virginia State Tax Department
Maryland Revenue Administration West Virginia Tax Division
Massachusetts Department of Revenue Wisconsin Department of Revenue
Michigan Department of Treasury Wyoming Department of Revenue
Minnesota Department of Revenue
Mississippi Department of Revenue Judicial
Missouri Department of Revenue AL LUGANO
Mobile County AMANDA HRYCAK
Montana Department of Revenue ANDREW VARA
Montgomery County Commission Tax & ASHLEY M. CHAN
Audit Department BENJAMIN HACKMAN
Nebraska Department of Revenue BRENDAN L SHANNON
Nevada Department of Taxation CACIA BATTS
New Hampshire Department of Revenue CATHERINE FARRELL
Administration CHRISTINE GREEN
New Jersey Division of Taxation CLAIRE BRADY
New Mexico Taxation & Revenue CRAIG T GOLDBLATT
Department DANIELLE GADSON
New York Department of Taxation and DEMITRA YEAGER
Finance DIANE GIODANO
North Carolina Department of Revenue DION WYNN
North Dakota Office of State Tax EDITH A. SERRANO
Commissioner FANG BU
OHIO BUREAU OF WORKERS' HANNAH M. MCCOLLUM
Ohio Department of Taxation HOLLY DICE
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 25 of 29
J. KATE STICKLES LORA JOHNSON
JAMES R. O’MALLEY MALCOLM M. BATES
JANE LEAMY MARQUIETTA LOPEZ
JILL WALKER MARY F WALRATH
JOHN T DORSEY MICHAEL GIRELLO
JONATHAN LIPSHIE NICKITA BARKSDALE
JONATHAN NYAKU NYANQUOI JONES
JOSEPH CUDIA PAULA SUBDA
JOSEPH MCMAHON RACHEL BELLO
KAREN B OWENS RICHARD SCHEPACARTER
LAUIRE SELBER SILVERSTEIN ROBERT CAVELLO
LAURA HANEY ROSA SIERRA-FOX
LAUREN ATTIX SHAKIMA L. DORTCH
LAURIE CAPP THOMAS M HORAN
LINDA CASEY TIMOTHY J. FOX, JR.
LINDA RICHENDERFER
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 26 of 29
Exhibit B-2
List of parties in interest, or affiliates thereof, that currently or formerly engage(d) BRG,
sorted by their relationship to the Debtors, that are unrelated to these Cases 1
Rx Professional Benefit Street Partners CLO IV Ltd*
AlixPartners* BENEFIT STREET PARTNERS CLO IX
LTD*
Bank Benefit Street Partners Clo V B Ltd*
Bank of America BENEFIT STREET PARTNERS CLO VI B
Deutsche Bank AG* LTD*
JPMorgan Chase Bank, N.A. BENEFIT STREET PARTNERS CLO VIII
UBS LTD*
Wilmington Trust BENEFIT STREET PARTNERS CLO X
LTD*
Creditor BENEFIT STREET PARTNERS CLO XI
Apax Partners LLP* LTD*
Ares Management LLC Benefit Street Partners CLO XII Ltd*
Atalaya Capital Management* BENEFIT STREET PARTNERS CLO XIV
Bank of America LTD*
Benefit Street Partners LLC* Benefit Street Partners CLO XIX Ltd*
Black Rock Global LLC BENEFIT STREET PARTNERS CLO XV
BlackRock Financial Management Inc LTD*
BlackRock Investment Management BENEFIT STREET PARTNERS CLO XVI
BNP Paribas LTD*
JPMorgan Chase Bank, National Benefit Street Partners CLO XVII Ltd*
Association BENEFIT STREET PARTNERS CLO
Mizuho Bank, Ltd. New York* XXIII LTD*
Morgan Stanley Bank National Association BENEFIT STREET PARTNERS DEBT
Natixis, New York Branch* FUND IV NON US SPV LP BENEFIT
Nuveen Asset Management, LLC* STREET PARTNERS DEBT FUND IV
Royal Bank of Canada New York Branch* MASTER NON US LP*
UBS AG Stamford Branch BENEFIT STREET PARTNERS DEBT
FUND IV SPV LP BENEFIT STREET
Lender PARTNERS DEBT FUND IV LP*
APAX GLOBAL ALPHA LIMITED* BENEFIT STREET PARTNERS SENIOR
Benefit Street Partners Capital Opportunity SECURED OPPORTUNITIES U
Fund II SPV 1 LP* MASTER FUND NON US LP*
BENEFIT STREET PARTNERS CAPITAL BENEFIT STREET PARTNERS SMA C
OPPORTUNITY FUND SPV LLC* SPV LP BENEFIT STREET
BENEFIT STREET PARTNERS CLO II PARNTERS SMA C LP*
LTD* Benefit Street Partners SMA K SPV LP*
BENEFIT STREET PARTNERS CLO III BlackRock EMMPD II INVESTMENT S A
LTD* RL
1
Parties in interest marked with an asterisk (*) are related to closed matters.
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 27 of 29
BSP SENIOR SECURED DEBT FUND OCP
SPV 1 LP BENEFIT STREET BAKER MCKENZIE LLP*
PARTNERS SENIOR SECURED CORPORATION SERVICE COMPANY*
OPPORTUNITIES FUND LP* DENTONS BOEKEL NV*
Fidelity National Title Insurance Company ERNST & YOUNG LLP
GOLDMAN SACHS TRUST II ERNST & YOUNG US LLP
GOLDMAN SACHS MULTI FOX ROTHSCHILD LLP*
MANAGER NON CORE FIXED GIBSON, DUNN & CRUTCHER LLP*
INCOME FUND JACKSON WALKER LLP
JPMORGAN CHASE BANK NATIONAL KATTEN MUCHIN ROSENMAN LLP*
ASSOCIATION KPMG LLP*
Nuveen Alternative Investment Funds LITTLER MENDELSON PC
SICAV SIF Nuveen US Senior Loan MCDERMOTT WILL & EMERY LLP*
Fund* MORGAN LEWIS & BOCKIUS LLP
NUVEEN FLOATING RATE INCOME NORTON ROSE FULBRIGHT US LLP
FUND* ROPES & GRAY LLP*
NUVEEN FLOATING RATE INCOME
FUND A SERIES OF NUVEEN Insurer-Insurance
INVESTMENT TRUST III* AIG
NUVEEN SENIOR LOAN FUND LP* Berkshire Hathaway Specialty Insurance
Separate Investment Account P3 Diversified Company
Bond I Account of Massachusetts Mutual Chubb
Life Insurance Company* Hartford*
Separate Investment Account P5 Diversified
Bond II Account of Massachusetts Insurer-Broker
Mutual Life Insurance Company* Marsh USA, Inc.*
Lender Advisor Benefit Provider
Rothschild & Co.* Cigna
Cigna Behavioral Health
Lender Counsel CVS Caremark
Gibson, Dunn, and Crutcher* Fidelity
Kaiser Permanente
Insurer-Surety MetLife
Hartford Fire Insurance Company* The Standard*
M&A Counterparties
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
Case 24-11217-BLS Doc 243-3
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
[Redacted—Potential M&A Counterparty]*
Filed 07/10/24 Page 28 of 29
[Redacted—Potential M&A Counterparty ]*
Equipment Lessors
XEROX FINANCIAL SERVICES LLC*
Material Contract
Ascension Health Resource and Supply
Management Group, LLC
Ascension Providence Hospital
Cardinal Health 200, LLC
McKesson Medical-Surgical Inc.*
Northwell Health Alliance, Inc. and
Northwell Health Regional Alliance
Owens & Minor Distribution, Inc.
Premier Healthcare Alliance, L.P.*
VERTEX INC
Temp Agency
ABM INDUSTRY GROUP LLC
OXFORD GLOBAL RESOURCES LLC*
VERTEX INC
Customer
CARDINAL HEALTH
GE Precision Healthcare
HCA MANAGEMENT
I.M.I. CO., LTD*
McKesson*
NORTHWELL HEALTH
Top 30 GUC
GE HEALTH CARE
INDIANA UNIVERSITY HEALTH*
MICROSOFT CORPORATION
SIEMENS INDUSTRY SOFTWARE INC
YUSEN LOGISTICS AMERICAS INC*
Committee Member
Cognizant Worldwide, Ltd.
UCC Advisor
MCDERMOTT WILL & EMERY LLP*
Vendor
AMAZON WEB SERVICES INC
ASSURED PARTNERS CAPITAL INC*
Case 24-11217-BLS Doc 243-3 Filed 07/10/24 Page 29 of 29
AVNET, INC.* Department of the Treasury
CAREFUSION - MEXICALI* District of Columbia
COGNIZANT TECHNOLOGY Georgia Department of Revenue*
SOLUTIONS US C Hawaii Department of Taxation
Connecticut Department of Revenue Illinois Department of Revenue
Services Internal Revenue Service
PREMIER HEALTHCARE ALLIANCE Maine Department of Revenue
LP* Maine Revenue Services
SALESFORCE.COM INC Maryland Revenue Administration
TELEDYNE ANALYTICAL Massachusetts Department of Revenue*
INSTRUMENTS Michigan Department of Treasury
VIZIENT INC Mississippi Department of Revenue*
Wilmington Trust Missouri Department of Revenue
New Hampshire Department of Revenue
Utilities Administration
AT&T CORP New Jersey Division of Taxation
AT&T GLOBAL NETWORK SERVICES New Mexico Taxation & Revenue
AT&T ILLINOIS Department
AT&T MOBLILITY II LLC New York Department of Taxation and
Commonwealth Edison Company - ComEd* Finance*
FRONTIER COMMUNICATIONS North Carolina Department of Revenue
CORPORATION OHIO BUREAU OF WORKERS'
Nalco Company LLC dba Nalco Water Ohio Department of Taxation
Pretreatment Solutions LLC* Oregon Department of Revenue
RINGCENTRAL INC Pennsylvania Department of Revenue
SAFETY-KLEEN* Rhode Island Division of Taxation*
Southern California Edison Company* South Carolina Department of Revenue
Southern California Gas Company dba The STATE OF NORTH CAROLINA -EPROC
Gas Company; SoCalGas Tennessee Department of Revenue
T-MOBILE USA, INC. Texas Comptroller of Public Accounts
US CBP FPF OFFICE*
Taxing Authority Utah State Tax Commission*
"Alabama - Revenue Discovery Systems Vermont Department of Taxes
Autauga, Birmingham, Chilton, Clanton, Virginia Tax Office of Customer Services
Dale, Dothan, Florence, Hamilton, Washington State Department of Revenue*
Henry, Jackson, Lauderdale, Pike, Wisconsin Department of Revenue
Scottsboro"
Alabama - STACS
Alabama Department of Revenue
Arizona Department of Revenue
California Department of Tax and Fee
Administration
Comptroller of Maryland
Connecticut Department of Revenue
Services
Delaware Division of Revenue
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