Headquarters city—Study summary

 

This study includes 1,211 cases

Requested information:

Number of cases, Days in chapter 11, Assets, Employees, Annual sales, Debtors’ names

Study results

Headquarters city


Number of cases

 Headquarters city Frequency Percentage
  Houston, TX
86  7.1% 
  New York, NY
80  6.6% 
  Chicago, IL
61  5.0% 
  Dallas, TX
56  4.6% 
  Denver, CO
41  3.4% 
  Los Angeles, CA
33  2.7% 
  Detroit, MI
31  2.6% 
  Boston, MA
29  2.4% 
  Outside United States
29  2.4% 
  St. Louis, MO
26  2.2% 
  Newark, NJ
25  2.1% 
  Philadelphia, PA
23  1.9% 
  Alexandria, VA
23  1.9% 
  Atlanta, GA
23  1.9% 
  Santa Ana, CA
22  1.8% 
  Fort Worth, TX
18  1.5% 
  San Francisco, CA
17  1.4% 
  San Jose, CA
17  1.4% 
  Milwaukee, WI
15  1.2% 
  Phoenix, AZ
14  1.2% 
  Bridgeport, CT
14  1.2% 
  Miami, FL
13  1.1% 
  Oklahoma City, OK
13  1.1% 
  Camden, NJ
12  1.0% 
  Trenton, NJ
12  1.0% 
  White Plains, NY
11  0.9% 
  Tampa, FL
11  0.9% 
  Indianapolis, IN
11  0.9% 
  New Orleans, LA
10  0.8% 
  West Palm Beach, FL
10  0.8% 
  Cleveland, OH
10  0.8% 
  Las Vegas, NV
0.7% 
  Portland, OR
0.7% 
  Pittsburgh, PA
0.7% 
  Nashville, TN
0.7% 
  Baltimore, MD
0.7% 
  Richmond, VA
0.7% 
  San Diego, CA
0.7% 
  Oakland, CA
0.7% 
  Columbia, SC
0.7% 
  Cincinnati, OH
0.7% 
  Columbus, OH
0.6% 
  Raleigh, NC
0.6% 
  Birmingham, AL
0.6% 
  Fort Lauderdale, FL
0.6% 
  Greenbelt, MD
0.6% 
  Seattle, WA
0.6% 
  Orlando, FL
0.5% 
  Minneapolis, MN
0.5% 
  Dayton, OH
0.5% 
  Central Islip, NY
0.5% 
  Tulsa, OK
0.5% 
  Plano, TX
0.4% 
  Rochester, NY
0.4% 
  Kansas City, MO
0.4% 
  Manchester, NH
0.4% 
  Santa Barbara, CA
0.4% 
  Kansas City, KS
0.4% 
  Woodland Hills, CA
0.4% 
  Salt Lake City, UT
0.4% 
  Boise, ID
0.3% 
  Montgomery, AL
0.3% 
  Riverside, CA
0.3% 
  Sacramento, CA
0.3% 
  Columbus, GA
0.3% 
  Fort Myers, FL
0.3% 
  Jacksonville, FL
0.3% 
  Washington, DC
0.3% 
  Charlotte, NC
0.3% 
  Greensboro, NC
0.3% 
  Akron, OH
0.3% 
  Toledo, OH
0.3% 
  Reno, NV
0.3% 
  San Antonio, TX
0.3% 
  Midland, TX
0.3% 
  Austin, TX
0.3% 
  Reading, PA
0.3% 
  Williamsport, PA
0.3% 
  Sioux Falls, SD
0.3% 
  Harrisburg, PA
0.3% 
  Memphis, TN
0.3% 
  Youngstown, OH
0.3% 
  Syracuse, NY
0.3% 
  Utica, NY
0.3% 
  Albuquerque, NM
0.3% 
  Jackson, MS
0.3% 
  Wilmington, NC
0.3% 
  Wilmington, DE
0.3% 
  Hartford, CT
0.3% 
  Macon, GA
0.3% 
  Newnan, GA
0.3% 
  Honolulu, HI
0.3% 
  Fort Wayne, IN
0.3% 
  Rockford, IL
0.3% 
  Lexington, KY
0.3% 
  Baton Rouge, LA
0.3% 
  Spokane, WA
0.3% 
  Tacoma, WA
0.3% 
  Lynchburg, VA
0.2% 
  Wheeling, WV
0.2% 
  Lafayette, LA
0.2% 
  Louisville, KY
0.2% 
  Shreveport, LA
0.2% 
  Cedar Rapids, IA
0.2% 
  Peoria, IL
0.2% 
  Little Rock, AR
0.2% 
  Mobile, AL
0.2% 
  Fresno, CA
0.2% 
  St. Paul, MN
0.2% 
  Lincoln, NE
0.2% 
  Albany, NY
0.2% 
  Brooklyn, NY
0.2% 
  Buffalo, NY
0.2% 
  Charleston, SC
0.2% 
  El Paso, TX
0.2% 
  Sherman, TX
0.2% 
  Tyler, TX
0.2% 
  Chattanooga, TN
0.2% 
  Spartanburg, SC
0.2% 
  Knoxville, TN
0.1% 
  Providence, RI
0.1% 
  Erie, PA
0.1% 
  Eugene, OR
0.1% 
  Harrisonburg, VA
0.1% 
  Galveston, TX
0.1% 
  Corpus Christi, TX
0.1% 
  Hauppauge, NY
0.1% 
  Poughkeepsie, NY
0.1% 
  Omaha, NE
0.1% 
  Butte, MT
0.1% 
  Wilson, NC
0.1% 
  Winston-Salem, NC
0.1% 
  Anniston, AL
0.1% 
  Santa Rosa, CA
0.1% 
  Savannah, GA
0.1% 
  Panama City, FL
0.1% 
  Athens, GA
0.1% 
  New Haven, CT
0.1% 
  Pueblo, CO
0.1% 
  Coeur d'Alene, ID
0.1% 
  Council Bluffs, IA
0.1% 
  Davenport, IA
0.1% 
  Springfield, IL
0.1% 
  Evansville, IN
0.1% 
  Wichita, KS
0.1% 
  Wichita (not required), KS
0.1% 
  New Albany, IN
0.1% 
  South Bend, IN
0.1% 
  Springfield, MA
0.1% 
  Worcester, MA
0.1% 
  Lake Charles, LA
0.1% 
  Bay City, MI
0.1% 
  Flint, MI
0.1% 
  Lansing, MI
0.1% 
  Aberdeen, MS
0.1% 
  Biloxi, MS
0.1% 
  Gulfport, MS
0.1% 
  Casper, WY
0.1% 
  Charleston, WV
0.1% 
  Norfolk, VA
0.1% 
  Roanoke, VA
0.1% 
  Rutland, VT
0.1% 
  Madison, WI
0.1% 
  Total 1,211  100% 

Days in chapter 11

 Headquarters city Mean Median St. Dev. Frequency
  Houston, TX
311  255  292  84 
  New York, NY
552  380  521  78 
  Chicago, IL
514  317  521  61 
  Dallas, TX
470  302  561  55 
  Denver, CO
401  310  360  40 
  Los Angeles, CA
532  529  375  32 
  Detroit, MI
617  460  494  31 
  Boston, MA
716  522  654  29 
  Outside United States
307  218  248  27 
  St. Louis, MO
353  283  295  26 
  Newark, NJ
449  424  309  25 
  Philadelphia, PA
299  153  437  23 
  Alexandria, VA
410  369  348  23 
  Atlanta, GA
603  533  427  22 
  Santa Ana, CA
336  380  255  21 
  Fort Worth, TX
367  380  228  18 
  San Jose, CA
428  259  454  17 
  San Francisco, CA
575  507  429  16 
  Milwaukee, WI
254  153  205  15 
  Phoenix, AZ
518  448  377  14 
  Bridgeport, CT
574  222  672  14 
  Miami, FL
506  304  507  13 
  Trenton, NJ
477  341  497  12 
  Oklahoma City, OK
306  249  282  12 
  Camden, NJ
190  131  161  12 
  White Plains, NY
319  283  180  11 
  Tampa, FL
479  307  527  11 
  West Palm Beach, FL
410  193  403  10 
  New Orleans, LA
396  229  394  10 
  Cleveland, OH
372  272  307  10 
  Richmond, VA
810  714  524 
  Pittsburgh, PA
817  810  650 
  Portland, OR
245  172  210 
  Nashville, TN
480  204  504 
  Baltimore, MD
760  211  1,186 
  Indianapolis, IN
258  274  158 
  San Diego, CA
483  305  353 
  Columbia, SC
897  395  1,098 
  Cincinnati, OH
663  630  636 
  Columbus, OH
330  239  258 
  Las Vegas, NV
433  440  169 
  Raleigh, NC
246  74  270 
  Oakland, CA
538  499  265 
  Birmingham, AL
532  364  515 
  Fort Lauderdale, FL
649  513  613 
  Greenbelt, MD
632  779  406 
  Minneapolis, MN
284  183  242 
  Orlando, FL
508  513  332 
  Dayton, OH
733  295  985 
  Tulsa, OK
280  245  163 
  Central Islip, NY
627  464  421 
  Seattle, WA
553  294  439 
  Salt Lake City, UT
1,090  676  886 
  Rochester, NY
192  100  204 
  Kansas City, MO
792  567  588 
  Manchester, NH
657  519  304 
  Plano, TX
260  215  164 
  Santa Barbara, CA
968  668  476 
  Woodland Hills, CA
520  279  406 
  Kansas City, KS
662  244  672 
  Boise, ID
329  203  307 
  Sacramento, CA
473  298  471 
  Montgomery, AL
304  223  204 
  Columbus, GA
1,052  314  1,421 
  Jacksonville, FL
662  716  271 
  Washington, DC
1,245  484  1,440 
  San Antonio, TX
196  200  95 
  Midland, TX
573  530  350 
  Reading, PA
986  703  640 
  Austin, TX
307  293  213 
  Charlotte, NC
380  377  245 
  Greensboro, NC
494  535  191 
  Akron, OH
871  833  351 
  Toledo, OH
996  663  867 
  Youngstown, OH
535  534  318 
  Syracuse, NY
963  657  868 
  Utica, NY
430  551  188 
  Reno, NV
205  212  35 
  Fort Wayne, IN
246  208  189 
  Jackson, MS
433  467  130 
  Harrisburg, PA
369  418  179 
  Memphis, TN
223  149  111 
  Sioux Falls, SD
265  357  161 
  Williamsport, PA
812  632  627 
  Wilmington, DE
780  719  620 
  Hartford, CT
2,001  968  1,752 
  Fort Myers, FL
216  231  146 
  Newnan, GA
561  322  348 
  Lexington, KY
495  119  557 
  Rockford, IL
300  248  202 
  Baton Rouge, LA
746  673  150 
  Spokane, WA
705  740  286 
  Tacoma, WA
733  699  52 
  Wheeling, WV
703  704  241 
  Lafayette, LA
101  102  40 
  Shreveport, LA
387  388  297 
  St. Paul, MN
531  531  80 
  Louisville, KY
399  399  154 
  Peoria, IL
226  226  97 
  Honolulu, HI
591  592  198 
  Cedar Rapids, IA
57  57 
  Macon, GA
53  54  18 
  Little Rock, AR
584  584  97 
  Mobile, AL
636  637  424 
  Riverside, CA
876  876  362 
  Fresno, CA
509  510  256 
  Lynchburg, VA
503  504  211 
  Sherman, TX
208  208  107 
  Tyler, TX
391  392  18 
  El Paso, TX
918  919  544 
  Wilmington, NC
218  218  37 
  Albany, NY
106  107  45 
  Brooklyn, NY
339  340  45 
  Buffalo, NY
236  237  25 
  Wilson, NC
762  762 
  Winston-Salem, NC
1,294  1,294 
  Lincoln, NE
338  338 
  Omaha, NE
1,071  1,071 
  Butte, MT
474  474 
  Poughkeepsie, NY
583  583 
  Hauppauge, NY
555  555 
  Albuquerque, NM
845  845 
  Eugene, OR
116  116 
  Galveston, TX
215  215 
  Norfolk, VA
44  44 
  Roanoke, VA
344  344 
  Rutland, VT
612  612 
  Harrisonburg, VA
161  161 
  Providence, RI
44  44 
  Charleston, SC
284  284 
  Erie, PA
500  500 
  Chattanooga, TN
581  581 
  Knoxville, TN
175  175 
  Spartanburg, SC
138  138 
  Corpus Christi, TX
66  66 
  Anniston, AL
502  502 
  Pueblo, CO
828  828 
  Savannah, GA
313  313 
  Panama City, FL
279  279 
  Athens, GA
442  442 
  New Haven, CT
595  595 
  Council Bluffs, IA
2,069  2,069 
  Davenport, IA
42  42 
  Coeur d'Alene, ID
159  159 
  Wichita, KS
274  274 
  Wichita (not required), KS
570  570 
  Springfield, IL
364  364 
  Evansville, IN
133  133 
  New Albany, IN
699  699 
  South Bend, IN
596  596 
  Flint, MI
875  875 
  Lansing, MI
538  538 
  Aberdeen, MS
489  489 
  Biloxi, MS
985  985 
  Gulfport, MS
314  314 
  Lake Charles, LA
36  36 
  Bay City, MI
1,660  1,660 
  Springfield, MA
392  392 
  Worcester, MA
186  186 
  Casper, WY
209  209 
  Charleston, WV
818  818 
  Madison, WI
18  18 
  Total 482  341  504  1,176 

Assets (in millions, current dollars)

 Headquarters city Mean Median St. Dev. Frequency
  Houston, TX
3,634  1,139  11,198  86 
  New York, NY
15,492  993  93,461  80 
  Chicago, IL
3,389  1,119  6,878  61 
  Dallas, TX
4,648  1,735  11,092  56 
  Denver, CO
1,504  832  1,579  41 
  Los Angeles, CA
3,494  571  8,627  33 
  Detroit, MI
7,130  1,253  19,935  31 
  Boston, MA
1,058  649  891  29 
  Outside United States
4,374  2,458  4,181  29 
  St. Louis, MO
3,333  1,492  4,242  26 
  Newark, NJ
1,505  756  1,641  25 
  Philadelphia, PA
2,740  871  4,137  23 
  Alexandria, VA
3,068  1,331  3,922  23 
  Atlanta, GA
4,105  1,151  7,775  23 
  Santa Ana, CA
4,061  505  7,962  22 
  Fort Worth, TX
3,092  1,085  6,672  18 
  San Francisco, CA
8,697  812  19,816  17 
  San Jose, CA
3,931  949  8,424  17 
  Milwaukee, WI
1,028  533  1,035  15 
  Phoenix, AZ
2,970  1,037  4,969  14 
  Bridgeport, CT
2,010  518  4,491  14 
  Miami, FL
2,372  1,089  2,395  13 
  Oklahoma City, OK
2,619  1,080  4,192  13 
  Camden, NJ
1,217  959  714  12 
  Trenton, NJ
1,699  1,297  1,353  12 
  White Plains, NY
9,794  1,649  23,025  11 
  Tampa, FL
1,672  886  1,877  11 
  Indianapolis, IN
9,680  1,035  25,420  11 
  New Orleans, LA
1,838  946  1,619  10 
  West Palm Beach, FL
1,309  954  1,181  10 
  Cleveland, OH
2,196  596  2,957  10 
  Las Vegas, NV
3,483  2,057  4,198 
  Portland, OR
862  834  357 
  Pittsburgh, PA
1,414  1,696  860 
  Nashville, TN
877  465  735 
  Baltimore, MD
1,630  661  1,634 
  Richmond, VA
2,596  2,233  1,319 
  San Diego, CA
1,791  1,065  1,623 
  Oakland, CA
1,113  558  1,455 
  Columbia, SC
1,357  579  2,037 
  Cincinnati, OH
5,931  1,048  8,710 
  Columbus, OH
821  636  529 
  Raleigh, NC
3,786  1,910  4,681 
  Birmingham, AL
1,928  1,085  1,710 
  Fort Lauderdale, FL
2,591  1,749  3,027 
  Greenbelt, MD
2,896  1,912  3,625 
  Seattle, WA
57,226  630  138,699 
  Orlando, FL
1,738  702  2,202 
  Minneapolis, MN
6,217  986  7,879 
  Dayton, OH
1,069  473  1,360 
  Central Islip, NY
5,806  717  8,601 
  Tulsa, OK
3,134  1,456  3,254 
  Plano, TX
3,895  4,796  2,955 
  Rochester, NY
1,731  904  1,885 
  Kansas City, MO
1,998  2,134  1,228 
  Manchester, NH
2,142  1,325  1,979 
  Santa Barbara, CA
2,578  1,215  3,391 
  Kansas City, KS
816  517  490 
  Woodland Hills, CA
3,485  453  3,829 
  Salt Lake City, UT
777  756  115 
  Boise, ID
1,504  863  1,441 
  Montgomery, AL
8,622  1,185  13,313 
  Riverside, CA
2,165  1,357  1,786 
  Sacramento, CA
672  623  162 
  Columbus, GA
2,177  1,582  1,255 
  Fort Myers, FL
8,296  3,261  9,936 
  Jacksonville, FL
2,569  2,421  1,618 
  Washington, DC
2,366  1,602  2,240 
  Charlotte, NC
1,349  482  1,580 
  Greensboro, NC
1,037  964  482 
  Akron, OH
3,136  3,006  2,025 
  Toledo, OH
5,199  5,259  4,641 
  Reno, NV
1,865  828  2,108 
  San Antonio, TX
3,803  799  5,318 
  Midland, TX
1,151  1,049  740 
  Austin, TX
5,434  400  8,759 
  Reading, PA
11,041  7,245  8,330 
  Williamsport, PA
11,815  2,800  14,048 
  Sioux Falls, SD
2,138  2,279  1,436 
  Harrisburg, PA
1,093  1,082  410 
  Memphis, TN
1,690  1,699  1,097 
  Youngstown, OH
1,545  560  1,460 
  Syracuse, NY
2,448  1,971  1,290 
  Utica, NY
1,245  1,038  790 
  Albuquerque, NM
17,448  3,887  19,643 
  Jackson, MS
51,368  910  71,744 
  Wilmington, NC
733  570  310 
  Wilmington, DE
4,326  567  5,462 
  Hartford, CT
2,947  2,978  1,417 
  Macon, GA
2,149  2,545  1,295 
  Newnan, GA
690  785  147 
  Honolulu, HI
1,024  570  737 
  Fort Wayne, IN
679  669  306 
  Rockford, IL
634  560  231 
  Lexington, KY
562  615  89 
  Baton Rouge, LA
1,057  582  772 
  Spokane, WA
1,626  2,005  942 
  Tacoma, WA
1,169  1,289  504 
  Lynchburg, VA
657  658  47 
  Wheeling, WV
1,470  1,470  465 
  Lafayette, LA
1,431  1,431  116 
  Louisville, KY
9,056  9,056  6,346 
  Shreveport, LA
650  651  171 
  Cedar Rapids, IA
4,238  4,238  2,874 
  Peoria, IL
699  700  294 
  Little Rock, AR
6,312  6,312  4,437 
  Mobile, AL
413  413  32 
  Fresno, CA
1,514  1,515  1,098 
  St. Paul, MN
9,952  9,952  8,757 
  Lincoln, NE
2,377  2,377  1,655 
  Albany, NY
1,790  1,790  1,220 
  Brooklyn, NY
527  527  20 
  Buffalo, NY
765  765  327 
  Charleston, SC
1,313  1,314  502 
  El Paso, TX
1,784  1,784  1,226 
  Sherman, TX
599  600 
  Tyler, TX
2,634  2,634  1,523 
  Chattanooga, TN
2,735  2,735  1,970 
  Spartanburg, SC
1,826  1,826  959 
  Knoxville, TN
854  854 
  Providence, RI
2,430  2,430 
  Erie, PA
371  371 
  Eugene, OR
702  702 
  Harrisonburg, VA
1,049  1,049 
  Galveston, TX
548  548 
  Corpus Christi, TX
341  341 
  Hauppauge, NY
812  812 
  Poughkeepsie, NY
475  475 
  Omaha, NE
1,696  1,696 
  Butte, MT
4,411  4,411 
  Wilson, NC
1,379  1,379 
  Winston-Salem, NC
852  852 
  Anniston, AL
478  478 
  Santa Rosa, CA
764  764 
  Savannah, GA
622  622 
  Panama City, FL
359  359 
  Athens, GA
428  428 
  New Haven, CT
3,816  3,816 
  Pueblo, CO
512  512 
  Coeur d'Alene, ID
386  386 
  Council Bluffs, IA
388  388 
  Davenport, IA
1,359  1,359 
  Springfield, IL
1,054  1,054 
  Evansville, IN
991  991 
  Wichita, KS
3,202  3,202 
  Wichita (not required), KS
950  950 
  New Albany, IN
1,186  1,186 
  South Bend, IN
3,419  3,419 
  Springfield, MA
402  402 
  Worcester, MA
3,448  3,448 
  Lake Charles, LA
328  328 
  Bay City, MI
7,123  7,123 
  Flint, MI
786  786 
  Lansing, MI
2,535  2,535 
  Aberdeen, MS
274  274 
  Biloxi, MS
1,231  1,231 
  Gulfport, MS
314  314 
  Casper, WY
961  961 
  Charleston, WV
500  500 
  Norfolk, VA
326  326 
  Roanoke, VA
11,933  11,933 
  Rutland, VT
565  565 
  Madison, WI
2,681  2,681 
  Total 4,431  978  28,177  1,211 

Employees

 Headquarters city Mean Median St. Dev. Frequency
  Houston, TX
4,029  1,180  7,468  85 
  New York, NY
5,540  2,424  9,770  80 
  Chicago, IL
10,126  3,500  17,722  61 
  Dallas, TX
7,579  3,500  11,946  55 
  Denver, CO
3,853  1,207  5,613  41 
  Los Angeles, CA
5,770  1,788  9,239  33 
  Detroit, MI
33,567  7,400  65,848  31 
  Boston, MA
5,876  3,200  6,317  29 
  Outside United States
5,227  2,500  6,503  29 
  St. Louis, MO
8,924  5,958  8,158  26 
  Newark, NJ
12,881  3,370  23,152  25 
  Philadelphia, PA
3,678  1,072  9,614  23 
  Alexandria, VA
6,024  1,806  10,203  23 
  Atlanta, GA
8,457  3,200  16,777  23 
  Santa Ana, CA
5,305  2,259  7,927  22 
  Fort Worth, TX
9,098  3,155  18,140  18 
  San Francisco, CA
5,301  1,542  6,901  17 
  San Jose, CA
3,132  2,206  3,153  17 
  Milwaukee, WI
4,690  2,700  4,223  15 
  Phoenix, AZ
4,639  2,064  6,710  14 
  Bridgeport, CT
7,587  2,558  9,294  14 
  Miami, FL
5,691  3,500  7,449  13 
  Oklahoma City, OK
1,418  427  2,251  13 
  Camden, NJ
4,164  3,578  2,248  12 
  Trenton, NJ
6,844  4,750  7,520  12 
  White Plains, NY
11,529  1,931  15,895  11 
  Tampa, FL
5,050  3,500  4,451  11 
  Indianapolis, IN
6,202  5,581  4,104  11 
  New Orleans, LA
2,874  996  4,115  10 
  West Palm Beach, FL
3,719  1,835  4,048  10 
  Cleveland, OH
4,771  3,034  4,934  10 
  Las Vegas, NV
6,896  2,700  9,704 
  Portland, OR
5,511  1,889  10,916 
  Pittsburgh, PA
5,205  2,591  4,795 
  Nashville, TN
10,315  5,300  12,307 
  Baltimore, MD
12,590  5,800  21,776 
  Richmond, VA
16,693  14,200  13,218 
  San Diego, CA
1,831  1,318  1,651 
  Oakland, CA
2,251  1,225  2,491 
  Columbia, SC
3,871  2,446  3,368 
  Cincinnati, OH
15,638  5,450  20,552 
  Columbus, OH
2,957  2,900  2,221 
  Raleigh, NC
5,859  3,290  5,512 
  Birmingham, AL
5,353  1,410  7,077 
  Fort Lauderdale, FL
4,220  1,470  6,523 
  Seattle, WA
9,437  3,350  16,520 
  Orlando, FL
6,550  6,250  2,863 
  Greenbelt, MD
5,842  1,666  9,946 
  Minneapolis, MN
2,069  1,933  1,167 
  Dayton, OH
2,969  2,176  2,108 
  Central Islip, NY
2,805  1,709  2,648 
  Tulsa, OK
1,397  1,026  1,226 
  Plano, TX
24,301  4,500  33,786 
  Rochester, NY
5,864  4,131  6,627 
  Kansas City, MO
17,060  14,500  9,440 
  Manchester, NH
2,522  872  3,161 
  Kansas City, KS
3,516  3,000  3,387 
  Woodland Hills, CA
820  640  292 
  Santa Barbara, CA
1,838  1,284  1,750 
  Salt Lake City, UT
1,266  1,476  477 
  Montgomery, AL
17,702  12,654  15,171 
  Riverside, CA
1,929  586  2,596 
  Sacramento, CA
2,307  2,200  1,762 
  Columbus, GA
11,543  12,887  6,157 
  Fort Myers, FL
13,182  6,215  14,508 
  Jacksonville, FL
25,666  6,700  36,696 
  Washington, DC
3,507  544  5,192 
  Boise, ID
12,790  8,000  12,560 
  Charlotte, NC
4,130  3,161  2,993 
  Greensboro, NC
7,279  6,110  4,065 
  Akron, OH
9,331  4,417  9,663 
  Toledo, OH
18,140  12,936  16,290 
  Reno, NV
4,620  1,130  6,684 
  San Antonio, TX
5,160  1,310  7,392 
  Midland, TX
2,037  367  3,040 
  Austin, TX
4,820  4,000  4,153 
  Reading, PA
8,935  8,300  7,680 
  Williamsport, PA
6,204  2,774  6,826 
  Sioux Falls, SD
908  496  891 
  Harrisburg, PA
9,658  3,626  9,667 
  Memphis, TN
8,899  7,797  3,557 
  Youngstown, OH
2,955  1,800  2,269 
  Syracuse, NY
11,385  15,900  7,397 
  Utica, NY
2,764  3,188  1,378 
  Albuquerque, NM
27,262  542  37,800 
  Jackson, MS
21,163  1,300  28,737 
  Wilmington, NC
423  238  358 
  Honolulu, HI
1,567  1,504  1,201 
  Fort Wayne, IN
3,505  3,700  903 
  Rockford, IL
1,427  1,500  626 
  Lexington, KY
1,095  1,440  738 
  Baton Rouge, LA
3,583  3,200  2,566 
  Wilmington, DE
4,523  1,800  4,473 
  Hartford, CT
30,146  32,700  21,411 
  Macon, GA
7,243  6,625  5,852 
  Newnan, GA
1,974  2,012  53 
  Spokane, WA
475  531  135 
  Tacoma, WA
7,089  1,850  7,789 
  Lynchburg, VA
5,119  5,119  19 
  Wheeling, WV
4,041  4,041  395 
  Little Rock, AR
7,322  7,323  4,623 
  Mobile, AL
419  420  39 
  Fresno, CA
2,669  2,670  2,131 
  Lafayette, LA
1,278  1,278  968 
  Louisville, KY
29,100  29,100  28,800 
  Shreveport, LA
199  200  84 
  Cedar Rapids, IA
5,450  5,450  3,050 
  Peoria, IL
3,216  3,217  2,871 
  St. Paul, MN
38,671  38,671  671 
  Lincoln, NE
1,727  1,728  873 
  Albany, NY
2,314  2,314  2,186 
  Brooklyn, NY
5,466  5,466  3,534 
  Buffalo, NY
8,925  8,925  5,875 
  Charleston, SC
2,109  2,110  1,931 
  El Paso, TX
739  740  361 
  Sherman, TX
995  995  205 
  Tyler, TX
25,360  25,360  24,390 
  Chattanooga, TN
1,897  1,897  1,303 
  Spartanburg, SC
46,569  46,569  46,431 
  Knoxville, TN
84  84 
  Providence, RI
8,800  8,800 
  Erie, PA
1,800  1,800 
  Eugene, OR
5,348  5,348 
  Harrisonburg, VA
1,275  1,275 
  Galveston, TX
3,934  3,934 
  Corpus Christi, TX
825  825 
  Hauppauge, NY
2,692  2,692 
  Poughkeepsie, NY
5,700  5,700 
  Omaha, NE
5,600  5,600 
  Butte, MT
2,112  2,112 
  Wilson, NC
330  330 
  Winston-Salem, NC
7,850  7,850 
  Coeur d'Alene, ID
6,600  6,600 
  Council Bluffs, IA
23  23 
  Davenport, IA
6,200  6,200 
  Springfield, IL
252  252 
  Evansville, IN
2,980  2,980 
  Wichita, KS
7,400  7,400 
  Wichita (not required), KS
4,700  4,700 
  New Albany, IN
3,528  3,528 
  South Bend, IN
8,342  8,342 
  Springfield, MA
1,520  1,520 
  Worcester, MA
8,350  8,350 
  Lake Charles, LA
190  190 
  Bay City, MI
8,300  8,300 
  Flint, MI
2,146  2,146 
  Lansing, MI
700  700 
  Aberdeen, MS
5,200  5,200 
  Biloxi, MS
5,634  5,634 
  Gulfport, MS
55  55 
  Anniston, AL
1,840  1,840 
  Santa Rosa, CA
72  72 
  Savannah, GA
3,967  3,967 
  Panama City, FL
603  603 
  Athens, GA
12,500  12,500 
  New Haven, CT
4,700  4,700 
  Pueblo, CO
2,000  2,000 
  Casper, WY
1,300  1,300 
  Charleston, WV
6,700  6,700 
  Norfolk, VA
6,300  6,300 
  Roanoke, VA
8,900  8,900 
  Rutland, VT
1,699  1,699 
  Madison, WI
690  690 
  Total 7,204  2,600  16,292  1,208 

Annual sales (in millions, current dollars)

 Headquarters city Mean Median St. Dev. Frequency
  Houston, TX
3,807  657  17,451  86 
  New York, NY
2,140  680  8,006  80 
  Chicago, IL
2,433  1,108  3,999  61 
  Dallas, TX
2,455  968  4,064  55 
  Denver, CO
745  524  924  41 
  Los Angeles, CA
1,119  668  1,816  33 
  Detroit, MI
11,597  1,730  33,333  31 
  Boston, MA
1,273  850  1,119  29 
  Outside United States
1,782  1,524  1,922  29 
  St. Louis, MO
2,323  1,756  1,999  26 
  Newark, NJ
2,319  1,094  3,077  25 
  Philadelphia, PA
738  604  645  23 
  Alexandria, VA
1,757  659  2,864  23 
  Atlanta, GA
2,213  871  4,266  23 
  Santa Ana, CA
783  460  710  22 
  Fort Worth, TX
2,322  837  5,789  18 
  San Francisco, CA
2,120  657  4,516  17 
  San Jose, CA
1,880  535  3,093  17 
  Milwaukee, WI
821  607  590  15 
  Phoenix, AZ
2,127  924  2,739  14 
  Bridgeport, CT
1,551  656  2,205  14 
  Miami, FL
2,503  1,051  3,735  13 
  Oklahoma City, OK
1,701  825  2,552  13 
  Camden, NJ
718  643  432  12 
  Trenton, NJ
1,620  1,165  1,515  12 
  White Plains, NY
8,832  1,979  21,531  11 
  Tampa, FL
1,265  1,007  756  11 
  Indianapolis, IN
2,093  1,149  3,162  11 
  New Orleans, LA
456  446  308  10 
  West Palm Beach, FL
837  415  1,029  10 
  Cleveland, OH
2,104  693  2,727  10 
  Las Vegas, NV
1,191  483  1,724 
  Portland, OR
773  375  845 
  Pittsburgh, PA
1,275  815  871 
  Nashville, TN
1,183  497  1,467 
  Baltimore, MD
1,577  1,644  1,231 
  Richmond, VA
3,519  1,593  4,080 
  San Diego, CA
615  442  565 
  Oakland, CA
590  635  176 
  Columbia, SC
945  604  803 
  Cincinnati, OH
3,890  1,260  4,610 
  Columbus, OH
1,165  823  1,226 
  Raleigh, NC
1,551  1,479  991 
  Birmingham, AL
1,276  1,031  1,286 
  Fort Lauderdale, FL
1,496  634  1,742 
  Greenbelt, MD
1,665  982  1,814 
  Seattle, WA
1,919  962  3,290 
  Orlando, FL
1,170  833  911 
  Minneapolis, MN
1,515  455  1,681 
  Dayton, OH
1,327  707  1,300 
  Central Islip, NY
656  623  336 
  Tulsa, OK
776  551  568 
  Plano, TX
7,259  1,303  8,706 
  Rochester, NY
1,886  555  2,590 
  Kansas City, MO
5,867  4,375  5,933 
  Manchester, NH
829  717  644 
  Santa Barbara, CA
739  851  528 
  Kansas City, KS
692  557  528 
  Woodland Hills, CA
890  537  953 
  Salt Lake City, UT
674  730  324 
  Boise, ID
2,080  2,257  1,131 
  Montgomery, AL
1,505  1,359  1,197 
  Riverside, CA
656  246  823 
  Sacramento, CA
846  963  516 
  Columbus, GA
1,677  1,679  1,000 
  Fort Myers, FL
3,801  1,984  3,700 
  Jacksonville, FL
6,111  4,680  5,780 
  Washington, DC
1,093  308  1,547 
  Charlotte, NC
783  571  458 
  Greensboro, NC
1,289  1,211  553 
  Akron, OH
5,866  3,640  5,432 
  Toledo, OH
5,077  4,246  4,735 
  Reno, NV
899  244  1,261 
  San Antonio, TX
1,860  384  2,714 
  Midland, TX
474  359  394 
  Austin, TX
752  674  434 
  Reading, PA
3,318  3,209  2,466 
  Williamsport, PA
1,674  521  1,849 
  Sioux Falls, SD
1,433  1,033  1,031 
  Harrisburg, PA
1,523  1,164  967 
  Memphis, TN
1,847  1,422  1,206 
  Youngstown, OH
933  718  673 
  Syracuse, NY
3,069  3,470  1,394 
  Utica, NY
953  1,080  358 
  Albuquerque, NM
2,767  3,267  1,949 
  Jackson, MS
17,484  651  24,223 
  Wilmington, NC
135  70  113 
  Wilmington, DE
1,782  390  1,983 
  Hartford, CT
3,818  4,427  1,995 
  Macon, GA
1,035  658  876 
  Newnan, GA
1,088  1,315  343 
  Honolulu, HI
498  609  366 
  Fort Wayne, IN
785  722  206 
  Rockford, IL
446  556  200 
  Lexington, KY
377  159  323 
  Baton Rouge, LA
875  735  218 
  Spokane, WA
233  233  113 
  Tacoma, WA
1,341  497  1,371 
  Lynchburg, VA
706  706  31 
  Wheeling, WV
1,571  1,571  75 
  Lafayette, LA
650  650  53 
  Louisville, KY
2,466  2,466  2,266 
  Shreveport, LA
258  258  32 
  Cedar Rapids, IA
1,830  1,830  878 
  Peoria, IL
2,124  2,124  669 
  Little Rock, AR
3,144  3,144  2,843 
  Mobile, AL
660  660  375 
  Fresno, CA
485  485  304 
  St. Paul, MN
6,488  6,488  4,747 
  Lincoln, NE
485  485  226 
  Albany, NY
1,363  1,363  1,316 
  Brooklyn, NY
701  701  54 
  Buffalo, NY
1,547  1,547  1,066 
  Charleston, SC
629  629  572 
  El Paso, TX
765  765  122 
  Sherman, TX
919  919  792 
  Tyler, TX
5,507  5,507  5,235 
  Chattanooga, TN
857  857  75 
  Spartanburg, SC
2,109  2,109  2,087 
  Knoxville, TN
79  79 
  Providence, RI
2,781  2,781 
  Erie, PA
582  582 
  Eugene, OR
1,584  1,584 
  Harrisonburg, VA
378  378 
  Galveston, TX
788  788 
  Corpus Christi, TX
127  127 
  Hauppauge, NY
733  733 
  Poughkeepsie, NY
1,304  1,304 
  Omaha, NE
6,542  6,542 
  Butte, MT
793  793 
  Wilson, NC
130  130 
  Winston-Salem, NC
1,347  1,347 
  Anniston, AL
647  647 
  Santa Rosa, CA
51  51 
  Savannah, GA
606  606 
  Panama City, FL
273  273 
  Athens, GA
629  629 
  New Haven, CT
4,416  4,416 
  Pueblo, CO
584  584 
  Coeur d'Alene, ID
830  830 
  Council Bluffs, IA
  Davenport, IA
887  887 
  Springfield, IL
60  60 
  Evansville, IN
1,141  1,141 
  Wichita, KS
2,807  2,807 
  Wichita (not required), KS
993  993 
  New Albany, IN
1,039  1,039 
  South Bend, IN
3,692  3,692 
  Springfield, MA
12  12 
  Worcester, MA
1,271  1,271 
  Lake Charles, LA
260  260 
  Bay City, MI
3,837  3,837 
  Flint, MI
1,442  1,442 
  Lansing, MI
167  167 
  Aberdeen, MS
485  485 
  Biloxi, MS
1,056  1,056 
  Gulfport, MS
  Casper, WY
861  861 
  Charleston, WV
1,315  1,315 
  Norfolk, VA
1,249  1,249 
  Roanoke, VA
4,765  4,765 
  Rutland, VT
562  562 
  Madison, WI
165  165 
  Total 2,230  788  8,381  1,210 

Debtors’ names

 Headquarters city  Debtor name
 AL Anniston  Gulf States Steel, Inc. of Alabama
 AL Birmingham  Birmingham Steel Corp.
 AL Birmingham  Brunos Inc.
 AL Birmingham  Just For Feet, Inc.
 AL Birmingham  Nexity Financial Corporation
 AL Birmingham  Triad Guaranty Inc.
 AL Birmingham  Vesta Insurance Group Inc.
 AL Birmingham  Walter Energy, Inc.
 AL Mobile  Marion Corp.
 AL Mobile  International Shipholding Corporation
 AL Montgomery  Enstar Group Inc.
 AL Montgomery  Colonial Bancgroup, Inc.
 AL Montgomery  Kinder Care Learning Centers Inc.
 AL Montgomery  Movie Gallery, Inc. (2007)
 AR Little Rock  Fairfield Communities Inc.
 AR Little Rock  Windstream Holdings, Inc. (Windstream Services, LLC)
 AZ Phoenix  Finova Group, Inc.
 AZ Phoenix  Eagle Picher Holdings, Inc. (2005)
 AZ Phoenix  International Fibercom, Inc.
 AZ Phoenix  Circle K Corp.
 AZ Phoenix  Aspect Software Parent Inc.
 AZ Phoenix  America West Airlines Inc.
 AZ Phoenix  American Continental Corporation
 AZ Phoenix  Nuverra Environmental Solutions, Inc.
 AZ Phoenix  Megafoods Stores, Inc.
 AZ Phoenix  Mesa Air Group, Inc.
 AZ Phoenix  MicroAge, Inc.
 AZ Phoenix  UDC Homes, Inc.
 AZ Phoenix  Syntax-Brillian Corporation
 AZ Phoenix  Residential Resources Mortgage Investments Corp.
 CA Fresno  Capital Corp of the West
 CA Fresno  Gottschalks Inc.
 CA Los Angeles  Global Eagle Entertainment Inc.
 CA Los Angeles  IndyMac Bancorp, Inc
 CA Los Angeles  House of Fabrics, Inc.
 CA Los Angeles  HRT Industries Inc.
 CA Los Angeles  Erly Industries Inc.
 CA Los Angeles  eToys, Inc.
 CA Los Angeles  First Capital Holdings Corp.
 CA Los Angeles  First Executive Corp.
 CA Los Angeles  Fountain View Inc.
 CA Los Angeles  Carolco Pictures, Inc.
 CA Los Angeles  Carter Hawley Hale Stores Inc.
 CA Los Angeles  Cherokee Inc. (1993)
 CA Los Angeles  Breitburn Energy Partners LP
 CA Los Angeles  De Laurentiis Entertainment Group Inc.
 CA Los Angeles  American Apparel, Inc. (2015)
 CA Los Angeles  American Apparel, Inc. (2016)
 CA Los Angeles  Audio Visual Services Corp.
 CA Los Angeles  Baldwin Builders (Baldwin Building Contractors, L.P.)
 CA Los Angeles  Angeles Corp.
 CA Los Angeles  Rentech, Inc.
 CA Los Angeles  Qintex Entertainment Inc.
 CA Los Angeles  Sambos Restaurants, Inc.
 CA Los Angeles  Standard Brands Paint Co.
 CA Los Angeles  Meruelo Maddux Properties, Inc.
 CA Los Angeles  Maxicare Health Plans Inc.
 CA Los Angeles  Live Entertainment Inc.
 CA Los Angeles  Leiner Health Products, Inc. (2002)
 CA Los Angeles  Leiner Health Products, Inc. (2008)
 CA Los Angeles  Leisure Technology Inc.
 CA Los Angeles  Pentacon Inc.
 CA Los Angeles  Wherehouse Entertainment, Inc. (1995)
 CA Los Angeles  Wherehouse Entertainment, Inc. (2003)
 CA Los Angeles  Wickes Companies, Inc.
 CA Oakland  Worlds of Wonder, Inc.
 CA Oakland  Spreckels Industries Inc.
 CA Oakland  PMI Group, Inc.
 CA Oakland  Read-Rite Corp.
 CA Oakland  Asyst Technologies, Inc.
 CA Oakland  Buttes Gas & Oil Co.
 CA Oakland  Everex Systems, Inc.
 CA Oakland  Hexcel Corp.
 CA Riverside  Fleetwood Enterprises, Inc.
 CA Riverside  1st Centennial Bancorp
 CA Riverside  Temecula Valley Bancorp Inc.
 CA Riverside  PFF Bancorp, Inc.
 CA Sacramento  MTS, Incorporated
 CA Sacramento  McClatchy Company
 CA Sacramento  Valley Media Inc.
 CA Sacramento  Commonwealth Equity Trust
 CA San Diego  BSD Bancorp, Inc.
 CA San Diego  FPA Medical Management, Inc.
 CA San Diego  Imperial Capital Bancorp, Inc.
 CA San Diego  Intermark Inc.
 CA San Diego  Leap Wireless International Inc.
 CA San Diego  Nucorp Energy Inc.
 CA San Diego  Peregrine Systems, Inc.
 CA San Diego  Orexigen Therapeutics, Inc.
 CA San Francisco  Pacific Gas & Electric Co. (2001)
 CA San Francisco  Pacific Gateway Exchange, Inc.
 CA San Francisco  PG&E Corp. (Pacific Gas and Electric Co.) (2019)
 CA San Francisco  NorthPoint Communications Group, Inc.
 CA San Francisco  Liberate Technologies
 CA San Francisco  Kenetech Corp. (Kenetech Windpower, Inc. only)
 CA San Francisco  Itel Corporation
 CA San Francisco  UCBH Holdings, Inc.
 CA San Francisco  Sharper Image Corporation
 CA San Francisco  Guy F. Atkinson Company of California
 CA San Francisco  Gymboree Corporation (2017)
 CA San Francisco  Gymboree Corporation (2019)
 CA San Francisco  FiberTower Corporation
 CA San Francisco  CellNet Data Systems, Inc.
 CA San Francisco  Clarent Corp.
 CA San Francisco  At Home Corp
 CA San Francisco  WebVan Group, Inc.
 CA San Jose  Avaya Inc.
 CA San Jose  Cornerstone Propane Partners, L.P.
 CA San Jose  Covad Communications Group, Inc.
 CA San Jose  Calpine Corp.
 CA San Jose  Exodus Communications, Inc.
 CA San Jose  Globalstar LP
 CA San Jose  Silicon Graphics, Inc. (2006)
 CA San Jose  Silicon Graphics, Inc. (2009)
 CA San Jose  SONICblue, Inc.
 CA San Jose  Spansion Inc.
 CA San Jose  Redback Networks Inc.
 CA San Jose  Trident Microsystems, Inc.
 CA San Jose  Technical Equities Corp.
 CA San Jose  Leasing Solutions, Inc.
 CA San Jose  Komag, Inc.
 CA San Jose  Metricom, Inc.
 CA San Jose  Orchard Supply Hardware Stores Corporation
 CA Santa Ana  New Century Financial Corporation
 CA Santa Ana  Koll Real Estate Group, Inc.
 CA Santa Ana  Vineyard National Bancorp
 CA Santa Ana  Restaurant Enterprises Group Inc.
 CA Santa Ana  Real Mex Restaurants, Inc.
 CA Santa Ana  Powerwave Technologies, Inc.
 CA Santa Ana  Quiksilver, Inc.
 CA Santa Ana  Smith International Inc.
 CA Santa Ana  Grubb & Ellis Company
 CA Santa Ana  InSight Health Services Holdings Corp
 CA Santa Ana  Hines Horticulture, Inc.
 CA Santa Ana  Edison Mission Energy
 CA Santa Ana  Downey Financial Corp.
 CA Santa Ana  Fremont General Corporation
 CA Santa Ana  California Coastal Communities, Inc.
 CA Santa Ana  Centennial Group Inc.
 CA Santa Ana  Cardis Corp.
 CA Santa Ana  Care Enterprises Inc.
 CA Santa Ana  Corinthian Colleges, Inc.
 CA Santa Ana  DDI Corp.
 CA Santa Ana  Conexant Systems, Inc.
 CA Santa Ana  William Lyon Homes
 CA Santa Barbara  Applied Magnetics Corporation
 CA Santa Barbara  Financial Corp. of Santa Barbara
 CA Santa Barbara  Harrington West Financial Group, Inc.
 CA Santa Barbara  Star Telecommunications Inc.
 CA Santa Barbara  Tandon Corp. (TSL Holdings Inc.)
 CA Santa Rosa  Tamalpais Bancorp
 CA Woodland Hills  THQ Inc.
 CA Woodland Hills  PacificAmerica Money Center, Inc.
 CA Woodland Hills  FirstFed Financial Corp.
 CA Woodland Hills  Amwest Insurance Group Inc.
 CA Woodland Hills  California Resources Corporation
 CO Denver  Bonanza Creek Energy, Inc.
 CO Denver  Boston Chicken, Inc.
 CO Denver  Colorado-Ute Electric Association, Inc.
 CO Denver  Ciber, Inc.
 CO Denver  Daisy Systems Corp.
 CO Denver  Coram Healthcare Corp.
 CO Denver  Convergent Communications, Inc.
 CO Denver  Amdura Corp.
 CO Denver  Frontier Airlines Holdings, Inc. (2008)
 CO Denver  Frontier Holdings Inc. (1986)
 CO Denver  Delta Petroleum Corporation
 CO Denver  Emerald Oil, Inc.
 CO Denver  Einstein Noah Bagel Corp
 CO Denver  Extraction Oil & Gas, Inc.
 CO Denver  HighPoint Resources Corporation
 CO Denver  ICG Communications, Inc.
 CO Denver  OnCure Holdings, Inc.
 CO Denver  MiniScribe Corp.
 CO Denver  Molycorp, Inc.
 CO Denver  Kaiser Steel Corp.
 CO Denver  MediaNews Group, Inc. (Affiliated Media, Inc. only)
 CO Denver  Manville Corp.
 CO Denver  Local Insight Regatta Holdings, Inc.
 CO Denver  Triangle Petroleum Corp. (Triangle USA Petroleum Corp. only)
 CO Denver  Storage Technology Corp.
 CO Denver  Sundance Energy Inc.
 CO Denver  ViCorp Restaurants, Inc.
 CO Denver  Venoco, Inc. (Denver Parent Corp.)
 CO Denver  Verado Holdings, Inc.
 CO Denver  Ultimate Electronics, Inc.
 CO Denver  Ultra Petroleum Corp. (2020)
 CO Denver  United Artists Theatre Company
 CO Denver  United Australia-Pacific, Inc.
 CO Denver  United Western Bancorp, Inc.
 CO Denver  UPC Polska, Inc.
 CO Denver  SquareTwo Financial Corporation
 CO Denver  Rhythms NetConnections, Inc.
 CO Denver  Presidio Oil Company
 CO Denver  Recycling Industries, Inc.
 CO Denver  Whiting Petroleum Corporation
 CO Denver  Westmoreland Coal Company (2018)
 CO Pueblo  CF & I Steel Corp.
 CT Bridgeport  Cenveo, Inc.
 CT Bridgeport  Caldor Corporation
 CT Bridgeport  Consolidated Hydro, Inc.
 CT Bridgeport  Crystal Brands, Inc.
 CT Bridgeport  Beker Industries Corp.
 CT Bridgeport  Derby Cycle Corp
 CT Bridgeport  Frontier Communications Corporation
 CT Bridgeport  Fine Host Corporation
 CT Bridgeport  Reeves Industries Inc.
 CT Bridgeport  Renaissance Cosmetics, Inc.
 CT Bridgeport  Servam Corp.
 CT Bridgeport  Vestron Inc.
 CT Bridgeport  Lone Star Industries Inc.
 CT Bridgeport  Panolam Industries International, Inc.
 CT Hartford  Ames Department Stores, Inc. (1990)
 CT Hartford  Ames Department Stores, Inc. (2001)
 CT Hartford  Coleco Industries Inc.
 CT New Haven  Chemtura Corporation
 DC Washington  InPhonic, Inc.
 DC Washington  Gulf USA Corp.
 DC Washington  Iridium LLC (six omitted)
 DC Washington  U.S. Office Products Company
 DE Wilmington  Phoenix Steel Corp.
 DE Wilmington  Columbia Gas System Inc.
 DE Wilmington  Applied Extrusion Technologies, Inc.
 FL Fort Lauderdale  ANC Rental Corp.
 FL Fort Lauderdale  Hvide Marine Incorporated
 FL Fort Lauderdale  Patriot National, Inc.
 FL Fort Lauderdale  NationsRent, Inc.
 FL Fort Lauderdale  Kellstrom Industries, Inc.
 FL Fort Lauderdale  TOUSA, Inc.
 FL Fort Lauderdale  Radice Corp.
 FL Fort Myers  Source Interlink Companies, Inc.
 FL Fort Myers  Hertz Global Holdings, Inc. (Hertz Corporation)
 FL Fort Myers  21st Century Oncology Holdings, Inc.
 FL Fort Myers  WCI Communities, Inc.
 FL Jacksonville  Winn-Dixie Stores, Inc.
 FL Jacksonville  Charter Company
 FL Jacksonville  Stein Mart, Inc.
 FL Jacksonville  Koger Properties Inc.
 FL Miami  Neff Corp.
 FL Miami  U.S.A. Floral Products, Inc.
 FL Miami  Unicapital Corporation
 FL Miami  Resorts International Inc. (1989)
 FL Miami  P-I-E Nationwide, Inc.
 FL Miami  CHS Electronics, Inc.
 FL Miami  Air Florida System Inc.
 FL Miami  AT&T Latin America Corp.
 FL Miami  General Development Corp.
 FL Miami  Fine Air Services Corp.
 FL Miami  Forcenergy Inc
 FL Miami  Eastern Airlines Inc.
 FL Miami  Evans Products Co.
 FL Orlando  Budget Group Inc.
 FL Orlando  Braniff Inc. (1989)
 FL Orlando  Planet Hollywood International, Inc.
 FL Orlando  Recoton Corp.
 FL Orlando  Rotech Healthcare Inc.
 FL Orlando  Sunterra Corp.
 FL Panama City  Florida Coast Paper Company, LLC
 FL Tampa  Hillsborough Holdings Corp.
 FL Tampa  Breed Technologies, Inc.
 FL Tampa  Anchor Glass Container Corp. (1996)
 FL Tampa  Anchor Glass Container Corp. (2002)
 FL Tampa  Anchor Glass Container Corporation (2005)
 FL Tampa  Singer Co. (Bicoastal Corporation)
 FL Tampa  Pinnacle Holdings, Inc.
 FL Tampa  Lazy Days R.V. Center, Inc.
 FL Tampa  Kash N Karry Food Stores, Inc.
 FL Tampa  JumboSports, Inc.
 FL Tampa  Jesup Group Inc.
 FL West Palm Beach  Levitz Furniture Incorporated
 FL West Palm Beach  Orius Corp.
 FL West Palm Beach  Sunbeam Corporation
 FL West Palm Beach  Town Sports International Holdings, Inc. (TSI, LLC only)
 FL West Palm Beach  American Media Operations, Inc.
 FL West Palm Beach  Cenvill Development Corp.
 FL West Palm Beach  ION Media Networks, Inc.
 FL West Palm Beach  Grand Court Lifestyles, Inc.
 FL West Palm Beach  FriendFinder Networks Inc.
 FL West Palm Beach  Emergent Capital, Inc. (White Eagle Asset Portfolio, LP only)
 GA Athens  Avado Brands Inc.
 GA Atlanta  Allied Holdings, Inc.
 GA Atlanta  Caraustar Industries, Inc.
 GA Atlanta  Cumulus Media Inc.
 GA Atlanta  Days Inns of America Inc.
 GA Atlanta  Delta Air Lines, Inc.
 GA Atlanta  Exide Technologies (2013)
 GA Atlanta  Flooring America, Inc.
 GA Atlanta  iPCS, Inc.
 GA Atlanta  Integrity Bancshares, Inc.
 GA Atlanta  HomeBanc Corp.
 GA Atlanta  Telscape International, Inc.
 GA Atlanta  Trism, Inc.
 GA Atlanta  Vista Eyecare, Inc.
 GA Atlanta  Simmons Company
 GA Atlanta  Spectrum Brands, Inc.
 GA Atlanta  Paragon Trade Brands, Inc.
 GA Atlanta  NetBank, Inc.
 GA Atlanta  Mirant Corp.
 GA Atlanta  Mobile Energy Services Holdings, Inc.
 GA Atlanta  Laroche Industries Inc.
 GA Atlanta  Lodgian, Inc.
 GA Atlanta  Mariner Post-Acute Network, Inc.
 GA Atlanta  World Access, Inc.
 GA Columbus  WestPoint Stevens Inc. (2003)
 GA Columbus  West Point-Pepperell, Inc. (West Point Acquisition Corp. only)
 GA Columbus  ITC DeltaCom, Inc.
 GA Columbus  Carmike Cinemas, Inc.
 GA Macon  Charter Medical Corp.
 GA Macon  Bibb Co
 GA Macon  Security Bank Corporation
 GA Newnan  RDM Sports Group, Inc.
 GA Newnan  Global Aviation Holdings Inc. (2012)
 GA Newnan  Global Aviation Holdings Inc. (2013)
 GA Savannah  Friedman's Inc.
 HI Honolulu  Hawaiian Airlines Inc.
 HI Honolulu  Hawaiian Telcom Communications, Inc.
 HI Honolulu  Hoku Corporation
 IA Cedar Rapids  McLeodUSA Incorporated (2005)
 IA Cedar Rapids  McLeodUSA, Inc. (2002)
 IA Council Bluffs  Acceptance Insurance Companies Inc.
 IA Davenport  Lee Enterprises, Incorporated
 ID Boise  MPC Corporation
 ID Boise  Morrison Knudsen Corp.
 ID Boise  Washington Group International, Inc.
 ID Boise  Building Materials Holding Corporation
 ID Coeur d'Alene  Coldwater Creek Inc.
 IL Chicago  Comdisco, Inc.
 IL Chicago  Claires Stores, Inc.
 IL Chicago  Dade Behring Inc.
 IL Chicago  Corus Bankshares, Inc.
 IL Chicago  ABC-NACO, Inc.
 IL Chicago  A. M. Castle & Co.
 IL Chicago  Acme Metals, Incorporated
 IL Chicago  Allied Products Corp.
 IL Chicago  Akorn, Inc.
 IL Chicago  American Classic Voyages Co.
 IL Chicago  AM International, Inc. (1982)
 IL Chicago  AM International, Inc. (1993)
 IL Chicago  AMCORE Financial, Inc.
 IL Chicago  Benedek Communications Corp. (Stations Holding Co, Inc.)
 IL Chicago  Bally Total Fitness Holding Corporation (2007)
 IL Chicago  Bally Total Fitness Holding Corporation (2008)
 IL Chicago  Anicom, Inc.
 IL Chicago  Hedstrom Holdings, Inc.
 IL Chicago  Indalex Holdings Finance, Inc.
 IL Chicago  Hartmarx Corporation
 IL Chicago  Ha-Lo Industries
 IL Chicago  Goss Graphic Systems, Inc. (1999)
 IL Chicago  Goss Holdings, Inc. (2001)
 IL Chicago  General Growth Properties, Inc.
 IL Chicago  Gaylord Container Corp
 IL Chicago  Fruit of the Loom, Ltd.
 IL Chicago  FTD Companies, Inc.
 IL Chicago  G. Heileman Brewing Co., Inc.
 IL Chicago  Focal Communications Corporation
 IL Chicago  divine, inc.
 IL Chicago  Envirodyne Industries Inc.
 IL Chicago  USG Corp. (1993)
 IL Chicago  USG Corp. (2001)
 IL Chicago  UAL Corporation
 IL Chicago  UNR Industries Inc.
 IL Chicago  Tribune Company
 IL Chicago  System Software Associates, Inc.
 IL Chicago  Telesphere Communications Inc.
 IL Chicago  Sun-Times Media Group, Inc.
 IL Chicago  Spiegel Inc.
 IL Chicago  RathGibson, Inc.
 IL Chicago  Pliant Corporation (2006)
 IL Chicago  Pliant Corporation (2009)
 IL Chicago  Sears Holdings Corporation
 IL Chicago  Specialty Foods Corp.
 IL Chicago  Sirva, Inc.
 IL Chicago  Smurfit-Stone Container Corporation
 IL Chicago  National Equipment Services Inc.
 IL Chicago  Montgomery Ward Holding Corp. (1997)
 IL Chicago  Montgomery Ward Holding Corp. (2000)
 IL Chicago  Outboard Marine Corporation
 IL Chicago  Pettibone Corporation
 IL Chicago  Kimball Hill, Inc.
 IL Chicago  Mercury Finance Company
 IL Chicago  Merisant Worldwide, Inc.
 IL Chicago  Midway Airlines Inc. (1991)
 IL Chicago  Midwest Banc Holdings, Inc.
 IL Chicago  LSC Communications, Inc.
 IL Chicago  marchFIRST, Inc.
 IL Chicago  Xpedior, Inc.
 IL Chicago  Zenith Electronics Corp.
 IL Peoria  Eagle Food Centers, Inc.
 IL Peoria  Aventine Renewable Energy Holdings, Inc.
 IL Rockford  First Merchants Acceptance Corporation
 IL Rockford  Northwestern Steel & Wire Co.
 IL Rockford  Specialty Equipment Companies, Inc.
 IL Springfield  Mercantile Bancorp, Inc.
 IN Evansville  Accuride Corporation
 IN Fort Wayne  Amcast Industrial Corporation (2005)
 IN Fort Wayne  Tokheim Corp. (2000)
 IN Fort Wayne  Tokheim Corporation (2002)
 IN Indianapolis  Union Acceptance Corporation
 IN Indianapolis  Republic Airways Holdings Inc.
 IN Indianapolis  Remy International, Inc.
 IN Indianapolis  Mayflower Group Inc. (MG Holdings, Inc.)
 IN Indianapolis  Irwin Financial Corporation
 IN Indianapolis  ITT Educational Services, Inc.
 IN Indianapolis  Anacomp, Inc.
 IN Indianapolis  ATA Holdings Corp.
 IN Indianapolis  Conseco, Inc.
 IN Indianapolis  Forum Group Inc.
 IN Indianapolis  hhgregg, Inc.
 IN New Albany  American Commercial Lines LLC
 IN South Bend  National Steel Corp.
 KS Kansas City  Team Financial, Inc.
 KS Kansas City  American Carriers Inc.
 KS Kansas City  Atchison Casting Corp.
 KS Kansas City  Brooke Corporation
 KS Kansas City  Ferrellgas Partners, L.P. (Ferrellgas Partners Finance Corp.)
 KS Wichita  Hawker Beechcraft Acquisition Company, LLC
 KS Wichita (not required)  Doskocil Cos Inc.
 KY Lexington  Clark Material Handling Company
 KY Lexington  RAAM Global Energy Company
 KY Lexington  Prime Succession, Inc.
 KY Louisville  Vencor, Inc.
 KY Louisville  Arm Financial Group, Inc.
 LA Baton Rouge  Borden Chemicals & Plastics LP (Borden Chemicals & Plastics Operating LP only)
 LA Baton Rouge  United Companies Financial Corporation
 LA Baton Rouge  MMR Holding Corp.
 LA Lafayette  PHI, Inc.
 LA Lafayette  Stone Energy Corporation
 LA Lake Charles  IWO Holdings, Inc.
 LA New Orleans  JCC Holding Co.
 LA New Orleans  OCA, Inc.
 LA New Orleans  Tidewater Inc.
 LA New Orleans  Trico Marine Services, Inc. (2004)
 LA New Orleans  Promus Companies Inc. (Harrahs Jazz Co. only)
 LA New Orleans  Al Copeland Enterprises, Inc.
 LA New Orleans  Entergy New Orleans, Inc.
 LA New Orleans  Energy Partners, Ltd.
 LA New Orleans  First NBC Bank Holding Company
 LA New Orleans  Hornbeck Offshore Services, Inc.
 LA Shreveport  Crystal Oil Co.
 LA Shreveport  TGX Corp.
 MA Boston  Trend-Lines, Inc.
 MA Boston  Towle Mfg. Co. (1986)
 MA Boston  Stone & Webster, Inc.
 MA Boston  Tweeter Home Entertainment Group, Inc.
 MA Boston  Wang Laboratories Inc.
 MA Boston  Polaroid Corp
 MA Boston  SLI, Inc.
 MA Boston  Molten Metal Technology, Inc.
 MA Boston  Network Plus Corp.
 MA Boston  KDT Industries Inc.
 MA Boston  Lernout & Hauspie Speech Products NV
 MA Boston  CTC Communications Group, Inc.
 MA Boston  Bradlees Inc. (2000)
 MA Boston  Bradlees, Inc. (1995)
 MA Boston  Child World Inc.
 MA Boston  CareMatrix Corp.
 MA Boston  Casual Male Corp.
 MA Boston  A123 Systems, Inc.
 MA Boston  ACT Manufacturing, Inc.
 MA Boston  Barzel Industries Inc.
 MA Boston  Bay Financial Corporation
 MA Boston  Hills Department Stores Inc.
 MA Boston  High Voltage Engineering Corporation (2004)
 MA Boston  Healthco International Inc.
 MA Boston  GSI Group, Inc.
 MA Boston  GC Companies, Inc.
 MA Boston  Genuity Inc.
 MA Boston  DR Holdings Inc. of Delaware
 MA Boston  Waste Systems International, Inc.
 MA Springfield  Monarch Capital Corp.
 MA Worcester  Arch Wireless Inc.
 MD Baltimore  Creditrust Corporation
 MD Baltimore  First Mariner Bancorp
 MD Baltimore  Integrated Health Services, Inc.
 MD Baltimore  Magellan Health Services Inc.
 MD Baltimore  Merry-Go-Round Enterprises Inc.
 MD Baltimore  W.R. Grace & Company
 MD Baltimore  Vertis, Inc. (2008)
 MD Baltimore  Vertis, Inc. (2010)
 MD Baltimore  USInterNetworking, Inc.
 MD Greenbelt  USEC Inc.
 MD Greenbelt  Startec Global Communications Corporation
 MD Greenbelt  PG&E National Energy Group, Inc.
 MD Greenbelt  Hechinger Company
 MD Greenbelt  Criimi Mae Inc.
 MD Greenbelt  Acterna Corp.
 MD Greenbelt  WorldSpace, Inc.
 MI Bay City  Dow Corning Corporation
 MI Detroit  Delphi Corporation
 MI Detroit  Dura Automotive Systems, Inc.
 MI Detroit  Energy Conversion Devices, Inc.
 MI Detroit  F & M Distributors Inc.
 MI Detroit  Federal-Mogul Corporation
 MI Detroit  Highland Superstores, Inc.
 MI Detroit  Intermet Corp.
 MI Detroit  General Motors Corporation
 MI Detroit  Hayes Lemmerz International, Inc. (2001)
 MI Detroit  Hayes Lemmerz International, Inc. (2009)
 MI Detroit  Cooper-Standard Holdings, Inc.
 MI Detroit  Collins & Aikman Corporation
 MI Detroit  Cambridge Industries, Inc.
 MI Detroit  Champion Enterprises, Inc.
 MI Detroit  Borders Group, Inc.
 MI Detroit  Oxford Automotive, Inc.
 MI Detroit  Oxford Energy Co.
 MI Detroit  Noble International, Ltd.
 MI Detroit  McLouth Steel Corp.
 MI Detroit  Kmart Corp.
 MI Detroit  Key Plastics L.L.C.
 MI Detroit  Lason, Inc.
 MI Detroit  Lear Corporation
 MI Detroit  Jacobson Stores, Inc.
 MI Detroit  Rouge Industries, Inc.
 MI Detroit  Venture Holdings Co LLC
 MI Detroit  Visteon Corporation
 MI Detroit  Talon Automotive Group, Inc.
 MI Detroit  Tower Automotive, Inc.
 MI Detroit  Thorn Apple Valley, Inc.
 MI Detroit  White Motor Corp.
 MI Flint  Fretter, Inc.
 MI Lansing  Capitol Bancorp Ltd.
 MN Minneapolis  BMC Industries Inc.
 MN Minneapolis  Dolan Company
 MN Minneapolis  Stockwalk Group, Inc.
 MN Minneapolis  Lenox Group, Inc.
 MN Minneapolis  NRG Energy, Inc. (2002)
 MN Minneapolis  NRG Energy, Inc. (2003)
 MN St. Paul  Northwest Airlines Corporation
 MN St. Paul  Buffets Holdings, Inc.
 MO Kansas City  Farmland Industries, Inc.
 MO Kansas City  Gilbert Robinson Inc.
 MO Kansas City  Interstate Bakeries Corporation
 MO Kansas City  Payless Cashways, Inc. (1997)
 MO Kansas City  Payless Cashways, Inc. (2001)
 MO St. Louis  Peabody Energy Corporation
 MO St. Louis  Patriot Coal Corporation (2012)
 MO St. Louis  Patriot Coal Corporation (2015)
 MO St. Louis  Outsourcing Solutions Inc.
 MO St. Louis  Laclede Steel Company (1998)
 MO St. Louis  SunEdison, Inc.
 MO St. Louis  Thermadyne Holdings Corp. (1993)
 MO St. Louis  Thermadyne Holdings Corp. (2001)
 MO St. Louis  Trans World Airlines, Inc. (1995)
 MO St. Louis  Trans World Airlines, Inc. (2001)
 MO St. Louis  ViaSystems Group Inc.
 MO St. Louis  Venture Stores, Inc
 MO St. Louis  Solutia, Inc.
 MO St. Louis  Purina Mills, Inc.
 MO St. Louis  International Wire Group Inc.
 MO St. Louis  Interco Inc.
 MO St. Louis  Falcon Products, Inc.
 MO St. Louis  Foresight Energy LP
 MO St. Louis  Furniture Brands International, Inc. (2013)
 MO St. Louis  DTI Holdings, Inc.
 MO St. Louis  Edison Brothers Stores, Inc. (1995)
 MO St. Louis  Edison Brothers Stores, Inc. (1999)
 MO St. Louis  Charter Communications, Inc.
 MO St. Louis  Aurora Foods Inc.
 MO St. Louis  Armstrong Energy, Inc.
 MO St. Louis  Arch Coal, Inc.
 MS Aberdeen  Hancock Fabrics, Inc.
 MS Biloxi  Friede Goldman Halter, Inc.
 MS Gulfport  Premier Entertainment Biloxi LLC
 MS Jackson  Mississippi Chemical Corp.
 MS Jackson  Worldcom, Inc.
 MS Jackson  Wireless One, Inc.
 MT Butte  Touch America Holdings Inc.
 NC Charlotte  Ithaca Industries, Inc.
 NC Charlotte  FairPoint Communications, Inc.
 NC Charlotte  Dyersburg Corp.
 NC Charlotte  Worldtex, Inc.
 NC Greensboro  Guilford Mills, Inc.
 NC Greensboro  Burlington Industries, Inc.
 NC Greensboro  Cone Mills Corp
 NC Greensboro  Oakwood Homes Corp.
 NC Raleigh  Midway Airlines Corp (2001)
 NC Raleigh  Pyxus International, Inc.
 NC Raleigh  R.H. Donnelley Corporation
 NC Raleigh  SpectraSite Holdings, Inc.
 NC Raleigh  Roses Stores Inc.
 NC Raleigh  Dex One Corporation (2013)
 NC Raleigh  Xerium Technologies, Inc.
 NC Wilmington  Cooperative Bankshares, Inc.
 NC Wilmington  Cape Fear Bank Corporation
 NC Wilmington  aaiPharma Inc.
 NC Wilson  Firstcorp, Inc.
 NC Winston-Salem  Pillowtex Corp. (2003)
 NE Lincoln  TierOne Corporation
 NE Lincoln  Nebraska Book Company, Inc.
 NE Omaha  Inacom Corp.
 NH Manchester  GT Advanced Technologies Inc.
 NH Manchester  GenTek, Inc.
 NH Manchester  EUA Power Corp.
 NH Manchester  Performance Sports Group Ltd.
 NH Manchester  Public Service Co of New Hampshire
 NJ Camden  Resorts International Inc. (1994)
 NJ Camden  Revel AC, Inc. (2013)
 NJ Camden  Revel AC, Inc. (2014)
 NJ Camden  Vlasic Foods International, Inc.
 NJ Camden  Trump Entertainment Resorts, Inc. (2009)
 NJ Camden  Trump Entertainment Resorts, Inc. (2014)
 NJ Camden  Trump Hotels & Casino Resorts Inc. (2004)
 NJ Camden  Trump Plaza Funding Inc.
 NJ Camden  Trump Taj Mahal Funding Inc.
 NJ Camden  Trumps Castle Funding Inc.
 NJ Camden  Mediq, Inc.
 NJ Camden  Holt Group, Inc.
 NJ Newark  International American Homes Inc.
 NJ Newark  Geotek Communications, Inc.
 NJ Newark  Great Atlantic & Pacific Tea Company, Inc.
 NJ Newark  Grand Union Company (1995)
 NJ Newark  Grand Union Company (1998)
 NJ Newark  Grand Union Company (2000)
 NJ Newark  Emerson Radio Corp.
 NJ Newark  Ascena Retail Group, Inc.
 NJ Newark  Covanta Energy Corp.
 NJ Newark  Melinta Therapeutics, Inc.
 NJ Newark  Medical Resources, Inc.
 NJ Newark  Michigan General Corporation (1987)
 NJ Newark  Jackson Hewitt Tax Service Inc.
 NJ Newark  Jamesway Corporation (1993)
 NJ Newark  Kasper A.S.L., Ltd.
 NJ Newark  Linens Holding Co.
 NJ Newark  MobileMedia Communications, Inc.
 NJ Newark  New Valley Corp.
 NJ Newark  Newark Group, Inc.
 NJ Newark  Todd Shipyards Corp.
 NJ Newark  Toys R Us, Inc.
 NJ Newark  Superior Telecom, Inc.
 NJ Newark  Syms Corp.
 NJ Newark  SleepMaster LLC
 NJ Newark  Prime Motor Inns Inc.
 NJ Trenton  RCN Corporation
 NJ Trenton  Rickel Home Centers Inc.
 NJ Trenton  Pathmark Stores, Inc.
 NJ Trenton  Central European Distribution Corporation
 NJ Trenton  Calton Inc.
 NJ Trenton  Exide Technologies (2002)
 NJ Trenton  Formica Corp.
 NJ Trenton  Harvard Industries, Inc. (1991)
 NJ Trenton  Harvard Industries, Inc. (1997)
 NJ Trenton  Harvard Industries, Inc. (2002)
 NJ Trenton  GenOn Energy, Inc.
 NJ Trenton  Highlands Insurance Group, Inc.
 NM Albuquerque  First State Bancorporation
 NM Albuquerque  Sun HealthCare Group, Inc.
 NM Albuquerque  Thornburg Mortgage, Inc.
 NV Las Vegas  Station Casinos, Inc.
 NV Las Vegas  Silver State Bancorp
 NV Las Vegas  Majestic Star Casino, LLC
 NV Las Vegas  Herbst Gaming, Inc.
 NV Las Vegas  Caesars Entertainment Operating Company, Inc.
 NV Las Vegas  Community Bancorp
 NV Las Vegas  Citadel Broadcasting Corporation
 NV Las Vegas  AgriBioTech, Inc.
 NV Las Vegas  Ahern Rentals, Inc.
 NV Reno  Allied Nevada Gold Corp.
 NV Reno  Amerco
 NV Reno  Bank Holdings
 NV Reno  Circus and Eldorado Joint Venture
 NY Albany  CAI Wireless Systems, Inc.
 NY Albany  Momentive Performance Materials Inc.
 NY Brooklyn  Tower Air, Inc.
 NY Brooklyn  Atlantic Express Transportation Corp.
 NY Buffalo  Bush Industries, Inc.
 NY Buffalo  Tops Holding II Corporation
 NY Central Islip  Sbarro, Inc.
 NY Central Islip  American Home Mortgage Investment Corp.
 NY Central Islip  Aceto Corporation
 NY Central Islip  Graham-Field Health Products, Inc.
 NY Central Islip  Family Golf Centers, Inc.
 NY Central Islip  Delta Financial Corporation
 NY Hauppauge  American Tissue, Inc.
 NY New York  American Mortgage Acceptance Company
 NY New York  American Banknote Corporation
 NY New York  Ambac Financial Group, Inc.
 NY New York  Alexanders Inc.
 NY New York  Alliance Entertainment Corp.
 NY New York  Aeropostale, Inc.
 NY New York  Ampal-American Israel Corporation
 NY New York  Anthracite Capital, Inc.
 NY New York  Anglo Energy, Ltd. (1983)
 NY New York  Basix Corp.
 NY New York  Centric Brands Inc.
 NY New York  CIT Group Inc.
 NY New York  Complete Management, Inc.
 NY New York  Combustion Equipment Associates, Inc.
 NY New York  ContiFinancial Corp.
 NY New York  Doral Financial Corporation
 NY New York  Eagle Bulk Shipping Inc.
 NY New York  Ener1, Inc.
 NY New York  Fairway Group Holdings Corp.
 NY New York  Finlay Enterprises, Inc.
 NY New York  Forstmann & Company, Inc.
 NY New York  Galey & Lord, Inc. (2002)
 NY New York  Galey & Lord, Inc. (2004)
 NY New York  Frontline Capital Group
 NY New York  Granite Broadcasting Corporation
 NY New York  General Maritime Corporation
 NY New York  Glenoit Corp.
 NY New York  Genco Shipping & Trading Limited
 NY New York  Golden Books Family Entertainment, Inc.
 NY New York  Globix Corp.
 NY New York  Global Brokerage, Inc.
 NY New York  Home Holdings, Inc.
 NY New York  Integrated Resources Inc.
 NY New York  Impath Inc.
 NY New York  Seatrain Lines, Inc.
 NY New York  Saxon Industries Inc.
 NY New York  RHI Entertainment, Inc.
 NY New York  Revere Copper & Brass Inc.
 NY New York  RTW Retailwinds, Inc.
 NY New York  Salant Corp. (1990)
 NY New York  Salant Corp. (1998)
 NY New York  Six Flags, Inc.
 NY New York  SFX Entertainment, Inc.
 NY New York  SLM International, Inc.
 NY New York  RCS Capital Corporation
 NY New York  RDA Holding Co. (2013)
 NY New York  Real Industry, Inc.
 NY New York  Reliance Group Holdings, Inc.
 NY New York  Refco Finance Inc.
 NY New York  R H Macy & Co. Inc.
 NY New York  Plaid Clothing Group Inc.
 NY New York  Stellex Industries, Inc. (Stellex Technologies, Inc.)
 NY New York  Tarragon Corporation
 NY New York  United Merchants & Manufacturers Inc.
 NY New York  Viatel Inc.
 NY New York  Warnaco Group Inc.
 NY New York  NTL Communications Corp.
 NY New York  Pan Am Corp.
 NY New York  Perfumania Holdings, Inc.
 NY New York  Petrolane Gas Service LP
 NY New York  Penn-Dixie Industries, Inc.
 NY New York  Overseas Shipholding Group, Inc.
 NY New York  Orion Pictures Corp.
 NY New York  Lehman Brothers Holdings Inc.
 NY New York  McCrory Corp.
 NY New York  Marvel Entertainment Group, Inc.
 NY New York  Loral Space & Communications Ltd.
 NY New York  Loews Cineplex Entertainment Corp
 NY New York  MF Global Holdings Ltd.
 NY New York  McLean Industries Inc.
 NY New York  Lionel Corp. (1982)
 NY New York  Lionel Corp. (1991)
 NY New York  Leslie Fay Companies, Inc.
 NY New York  KIT digital, Inc.
 NY New York  J. Crew Group, Inc.
 NY New York  Ziff Davis Holdings Inc.
 NY New York  Young Broadcasting, Inc.
 NY New York  Winstar Communications, Inc.
 NY New York  WHX Corporation
 NY New York  WedTech Corp.
 NY Poughkeepsie  Big V Supermarkets, Inc.
 NY Rochester  Choice One Communications, Inc.
 NY Rochester  GateHouse Media, Inc.
 NY Rochester  Eastman Kodak Company
 NY Rochester  Mpower Holding Corp.
 NY Rochester  WKI Holding Company, Inc.
 NY Syracuse  Penn Traffic Co (1999)
 NY Syracuse  Penn Traffic Co (2003)
 NY Syracuse  Continental Information Systems Corp
 NY Utica  Agway Inc.
 NY Utica  Oneida Ltd.
 NY Utica  Special Metals Corp.
 NY White Plains  Readers Digest Association, Inc.
 NY White Plains  Trans World Airlines, Inc. (1992)
 NY White Plains  Texaco Inc.
 NY White Plains  NewPower Holdings, Inc.
 NY White Plains  JWP Inc.
 NY White Plains  Metromedia Fiber Network, Inc.
 NY White Plains  Atlas Air Worldwide Holdings Inc.
 NY White Plains  Cityscape Financial Corp.
 NY White Plains  Broadview Networks Holdings, Inc.
 NY White Plains  Footstar Inc.
 NY White Plains  York Research Corporation (2002)
 OH Akron  FirstEnergy Solutions Corp.
 OH Akron  Revco D.S. Inc.
 OH Akron  Republic Engineered Products Holdings, LLC (2003)
 OH Akron  Republic Technologies International Holdings, LLC (2001)
 OH Cincinnati  Pierre Foods, Inc.
 OH Cincinnati  Milacron Inc.
 OH Cincinnati  Federated Department Stores, Inc.
 OH Cincinnati  Eagle-Picher Industries Inc. (1991)
 OH Cincinnati  Great American Communications Co.
 OH Cincinnati  Chiquita Brands International, Inc.
 OH Cincinnati  Crown Vantage Inc.
 OH Cincinnati  Baldwin-United Corporation
 OH Cleveland  Aleris International, Inc.
 OH Cleveland  Cook United Inc. (1984)
 OH Cleveland  Covia Holdings Corporation
 OH Cleveland  Chart Industries Inc.
 OH Cleveland  Geo Specialty Chemicals Inc.
 OH Cleveland  Imperial Home Decor Group Inc.
 OH Cleveland  LTV Corp. (2000)
 OH Cleveland  New Century Communications Inc.
 OH Cleveland  Oglebay Norton Company
 OH Cleveland  Sudbury Inc.
 OH Columbus  Sun Television and Appliances, Inc.
 OH Columbus  Smartalk Teleservices, Inc.
 OH Columbus  Safelite Glass Corporation
 OH Columbus  Mid-American Waste Systems, Inc.
 OH Columbus  Horizon PCS Inc.
 OH Columbus  Hexion Inc.
 OH Columbus  Drug Emporium, Inc.
 OH Dayton  Huffy Corp.
 OH Dayton  Dayton Superior Corporation
 OH Dayton  Amcast Industrial Corporation (2004)
 OH Dayton  MCSI Inc.
 OH Dayton  NewPage Corporation
 OH Dayton  Standard Register Company
 OH Toledo  Owens Corning
 OH Toledo  Libbey Inc.
 OH Toledo  AP Industries, Inc.
 OH Toledo  Dana Corporation
 OH Youngstown  First Place Financial Corp.
 OH Youngstown  Phar-Mor, Inc. (2001)
 OH Youngstown  WCI Steel Inc.
 OK Oklahoma City  Wilson Foods Corp. (1983)
 OK Oklahoma City  New Source Energy Partners L.P.
 OK Oklahoma City  Logix Communications Enterprises Inc.
 OK Oklahoma City  Seventy Seven Energy Inc.
 OK Oklahoma City  SandRidge Energy, Inc.
 OK Oklahoma City  Tronox Incorporated
 OK Oklahoma City  Gulfport Energy Corporation
 OK Oklahoma City  GMX Resources Inc.
 OK Oklahoma City  Hadson Corp.
 OK Oklahoma City  Chesapeake Energy Corporation
 OK Oklahoma City  Chaparral Energy, Inc. (2016)
 OK Oklahoma City  Chaparral Energy, Inc. (2020)
 OK Oklahoma City  Amarex Inc.
 OK Tulsa  Global Power Equipment Group Inc.
 OK Tulsa  Unit Corporation
 OK Tulsa  Samson Resources Corporation
 OK Tulsa  Midstates Petroleum Company, Inc.
 OK Tulsa  Orchids Paper Products Company
 OK Tulsa  Williams Communications Group, Inc.
 OR Eugene  Monaco Coach Corporation
 OR Portland  Movie Gallery, Inc. (2010)
 OR Portland  Southern Pacific Funding Corporation
 OR Portland  Pope & Talbot, Inc.
 OR Portland  Erickson Incorporated
 OR Portland  Americold Corp.
 OR Portland  Assisted Living Concepts, Inc.
 OR Portland  Crown Pacific Partners L.P.
 OR Portland  Wilshire Financial Services Group, Inc.
 OR Portland  WTD Industries Inc.
 Outside United States  Weatherford International plc
 Outside United States  CHC Group Ltd.
 Outside United States  China Natural Gas, Inc.
 Outside United States  C&J Energy Services Ltd.
 Outside United States  Asia Global Crossing, Ltd.
 Outside United States  Apex Silver Mines Limited
 Outside United States  Aralez Pharmaceuticals Inc.
 Outside United States  AbitibiBowater Inc.
 Outside United States  Energy XXI Ltd
 Outside United States  Divi Hotels, N.V.
 Outside United States  FLAG Telecom Holdings, Ltd
 Outside United States  Garrett Motion Inc.
 Outside United States  Global Crossing Ltd.
 Outside United States  IMPSAT Fiber Networks, Inc.
 Outside United States  Intelsat S.A.
 Outside United States  ShengdaTech, Inc.
 Outside United States  Sea Containers Ltd.
 Outside United States  RSL Communications, Ltd.
 Outside United States  Valaris plc
 Outside United States  TBS International plc
 Outside United States  Trenwick Group Ltd
 Outside United States  Noble Corporation plc
 Outside United States  Pacific Drilling S.A. (2020)
 Outside United States  Philip Services Corp. (1999)
 Outside United States  Loewen Group, Inc.
 Outside United States  Majestic Capital Ltd.
 Outside United States  Mallinckrodt plc
 Outside United States  Magna Entertainment Corp.
 Outside United States  MagnaChip Semiconductor LLC
 PA Erie  Werner Holding Co. (PA), Inc.
 PA Harrisburg  New World Pasta Co.
 PA Harrisburg  Grove Worldwide, LLC
 PA Harrisburg  Bon Ton Stores, Inc.
 PA Philadelphia  American Business Financial Services, Inc.
 PA Philadelphia  Constar International Inc. (2008)
 PA Philadelphia  Constar International Inc. (2011)
 PA Philadelphia  Genesis Health Ventures, Inc.
 PA Philadelphia  Foamex International, Inc. (2005)
 PA Philadelphia  Foamex International, Inc. (2009)
 PA Philadelphia  Ditech Holding Corporation (2019)
 PA Philadelphia  DecisionOne Holdings Corp.
 PA Philadelphia  DVI Inc.
 PA Philadelphia  Mortgage & Realty Trust (1990)
 PA Philadelphia  Mortgage & Realty Trust (1995)
 PA Philadelphia  Pennsylvania Real Estate Investment Trust
 PA Philadelphia  Penn Virginia Corporation
 PA Philadelphia  Pegasus Satellite Communications, Inc.
 PA Philadelphia  O Brien Environmental Energy, Inc.
 PA Philadelphia  Orleans Homebuilders, Inc.
 PA Philadelphia  Luminent Mortgage Capital, Inc.
 PA Philadelphia  Journal Register Company
 PA Philadelphia  J.G. Wentworth Company
 PA Philadelphia  Walter Investment Management Corp.
 PA Philadelphia  Radnor Holdings Corporation
 PA Philadelphia  RAIT Financial Trust
 PA Philadelphia  Westmoreland Coal Co. (1994)
 PA Pittsburgh  Wheeling-Pittsburgh Steel Corp. (1985)
 PA Pittsburgh  IT Group, Inc.
 PA Pittsburgh  FSC Corporation
 PA Pittsburgh  GNC Holdings, Inc.
 PA Pittsburgh  High Voltage Engineering Corporation (2005)
 PA Pittsburgh  Horsehead Holding Corp.
 PA Pittsburgh  Carbide Graphite Group Inc.
 PA Pittsburgh  Allegheny International, Inc.
 PA Pittsburgh  Atlas Resource Partners, L.P.
 PA Reading  Armstrong World Industries, Inc.
 PA Reading  Bethlehem Steel Corp
 PA Reading  Advanta Corp.
 PA Reading  Capmark Financial Group Inc.
 PA Williamsport  Adelphia Business Solutions, Inc.
 PA Williamsport  Adelphia Communications Corp.
 PA Williamsport  Rex Energy Corporation
 RI Providence  NTK Holdings, Inc.
 SC Charleston  Polymer Group, Inc.
 SC Charleston  Beach First National Bancshares, Inc.
 SC Columbia  Advanced GlassFiber Yarns LLC
 SC Columbia  Builders Transport Inc.
 SC Columbia  Safety Kleen Corp.
 SC Columbia  Thaxton Group Inc.
 SC Columbia  Muzak Holdings LLC
 SC Columbia  JPS Textile Group Inc. (1991)
 SC Columbia  JPS Textile Group, Inc. (1997)
 SC Columbia  Wellman, Inc.
 SC Spartanburg  Flagstar Companies, Inc.
 SC Spartanburg  First National Bancshares, Inc.
 SD Sioux Falls  LodgeNet Interactive Corporation
 SD Sioux Falls  NorthWestern Corporation
 SD Sioux Falls  VeraSun Energy Corporation
 TN Chattanooga  Propex, Inc.
 TN Chattanooga  CBL & Associates Properties Inc. (CBL & Associates LP)
 TN Knoxville  Miller Energy Resources, Inc.
 TN Memphis  Perkins & Marie Callenders Inc.
 TN Memphis  Pinnacle Airlines Corp.
 TN Memphis  Verso Corporation
 TN Nashville  Quorum Health Corporation
 TN Nashville  Service Merchandise Company, Inc.
 TN Nashville  Spheris Inc.
 TN Nashville  MModal Inc.
 TN Nashville  Nu-kote Holding, Inc.
 TN Nashville  Noranda Aluminum Holding Corporation
 TN Nashville  New American Healthcare Corp.
 TN Nashville  LRI Holdings, Inc.
 TN Nashville  AAC Holdings, Inc.
 TX Austin  American Plumbing & Mechanical Inc.
 TX Austin  Guaranty Financial Group Inc.
 TX Austin  Jones Energy, Inc.
 TX Austin  Tracor Inc.
 TX Corpus Christi  Forbes Energy Services Ltd.
 TX Dallas  FoxMeyer Health Corp. (FoxMeyer Drug Co. only)
 TX Dallas  First RepublicBank Corp
 TX Dallas  EXCO Resources, Inc.
 TX Dallas  Dex Media, Inc. (2016)
 TX Dallas  Energy Future Holdings Corp.
 TX Dallas  Edisto Resources Corp.
 TX Dallas  Greyhound Lines, Inc. (1990)
 TX Dallas  Greyhound Lines, Inc. (1994)
 TX Dallas  Hunt International Resources Corp.
 TX Dallas  ICH Corporation
 TX Dallas  Idearc Inc.
 TX Dallas  Ameriserve Food Distribution, Inc.
 TX Dallas  American Pad & Paper Company
 TX Dallas  American Healthcare Management, Inc.
 TX Dallas  Allegiance Telecom Inc.
 TX Dallas  Azure Midstream Partners, LP
 TX Dallas  AMRESCO, Inc.
 TX Dallas  CEC Entertainment, Inc.
 TX Dallas  Blockbuster Inc.
 TX Dallas  County Seat, Inc.
 TX Dallas  Dean Foods Company
 TX Dallas  Coho Energy, Inc. (1999)
 TX Dallas  Coho Energy, Inc. (2002)
 TX Dallas  SuperMedia, Inc. (2013)
 TX Dallas  Tuesday Morning Corporation
 TX Dallas  SPI Holding, Inc.
 TX Dallas  SpectraVision Inc.
 TX Dallas  Southland Corp.
 TX Dallas  Southmark Corp.
 TX Dallas  Southcross Energy Partners, L.P.
 TX Dallas  Rexene Corp.
 TX Dallas  Pillowtex Corp. (2000)
 TX Dallas  REPH Acquisition Co.
 TX Dallas  Reddy Ice Holdings, Inc.
 TX Dallas  Reliant Building Products, Inc.
 TX Dallas  Jayhawk Acceptance Corp.
 TX Dallas  LTV Corp. (1986)
 TX Dallas  Lomas Financial Corp. (1989)
 TX Dallas  Lomas Financial Corp. (1995)
 TX Dallas  Magnum Hunter Resources Corporation
 TX Dallas  Memorex Telex N.V. (1992)
 TX Dallas  Memorex Telex N.V. (1994)
 TX Dallas  Mcorp
 TX Dallas  National Energy Group, Inc.
 TX Dallas  Neiman Marcus Group LTD LLC
 TX Dallas  Nortel Networks Corp. (Nortel Networks, Inc. only)
 TX Dallas  Monitronics International, Inc.
 TX Dallas  NACO Finance Corp.
 TX Dallas  National Gypsum Co.
 TX Dallas  Penson Worldwide, Inc.
 TX Dallas  PennCorp Financial Group, Inc.
 TX Dallas  Paging Network, Inc.
 TX Dallas  Palm Harbor Homes, Inc.
 TX Dallas  OpTel, Inc.
 TX Dallas  WebLink Wireless, Inc.
 TX Dallas  Zale Corp.
 TX El Paso  El Paso Electric Co.
 TX El Paso  El Paso Refinery LP
 TX Fort Worth  FTS International, Inc.
 TX Fort Worth  Color Tile, Inc.
 TX Fort Worth  Braniff International Corp. (1982)
 TX Fort Worth  AMR Corporation
 TX Fort Worth  Approach Resources Inc.
 TX Fort Worth  Basic Energy Services, Inc.
 TX Fort Worth  AmeriTruck Distribution Corp.
 TX Fort Worth  Lonestar Resources US Inc.
 TX Fort Worth  Kevco, Inc.
 TX Fort Worth  Kitty Hawk, Inc.
 TX Fort Worth  RadioShack Corporation
 TX Fort Worth  Pier 1 Imports, Inc.
 TX Fort Worth  Quicksilver Resources Inc.
 TX Fort Worth  ProMedCo Management Company
 TX Fort Worth  Texas American Bancshares Inc.
 TX Fort Worth  Westbridge Capital Corp.
 TX Fort Worth  Western Co. of North America
 TX Fort Worth  Western Preferred Corp.
 TX Galveston  American Homestar Corp.
 TX Houston  American Eco Corp.
 TX Houston  American Rice, Inc.
 TX Houston  American Spectrum Realty, Inc.
 TX Houston  Alta Mesa Resources, Inc. (Alta Mesa Holdings, LP)
 TX Houston  Black Elk Energy Offshore Operations, LLC
 TX Houston  APS Holding Corp.
 TX Houston  ATP Oil & Gas Corporation
 TX Houston  Appletree Markets Inc.
 TX Houston  Bristow Group Inc.
 TX Houston  BPZ Resources, Inc.
 TX Houston  Cal Dive International, Inc.
 TX Houston  CARBO Ceramics, Inc.
 TX Houston  Cobalt International Energy, Inc.
 TX Houston  Dailey International Inc.
 TX Houston  Continental Airlines Corp. (1983)
 TX Houston  Continental Airlines, Inc. (1990)
 TX Houston  Gastar Exploration Inc.
 TX Houston  Franklin Bank Corp.
 TX Houston  First City Bancorporation of Texas, Inc.
 TX Houston  Edge Petroleum Corporation
 TX Houston  Enron Corp.
 TX Houston  Encompass Services Corporation
 TX Houston  Endeavour International Corporation
 TX Houston  EV Energy Partners, L.P.
 TX Houston  EOTT Energy Partners, L.P.
 TX Houston  EP Energy Corporation (EP Energy LLC)
 TX Houston  Diamond Offshore Drilling, Inc.
 TX Houston  Dynegy Holdings, LLC
 TX Houston  Drypers Corp.
 TX Houston  Dreco Energy Services Ltd.
 TX Houston  Eagle Geophysical, Inc.
 TX Houston  Illinois Power Generating Company
 TX Houston  Imperial Sugar Company
 TX Houston  Integrated Electrical Services, Inc.
 TX Houston  Hi-Crush Inc.
 TX Houston  Hercules Offshore, Inc.
 TX Houston  Hercules Offshore, Inc. (2016)
 TX Houston  Halcon Resources Corporation
 TX Houston  Halcon Resources Corporation (2019)
 TX Houston  GulfMark Offshore, Inc.
 TX Houston  Global Geophysical Services, Inc.
 TX Houston  Global Geophysical Services, Inc. (2016)
 TX Houston  Global Marine Inc.
 TX Houston  General Homes Corp.
 TX Houston  Geokinetics Inc.
 TX Houston  Texas Petrochemical Holdings, Inc.
 TX Houston  Tailored Brands, Inc.
 TX Houston  Swift Energy Company
 TX Houston  Superior Energy Services, Inc.
 TX Houston  Sterling Chemicals Holdings, Inc.
 TX Houston  Trico Marine Services, Inc. (2010)
 TX Houston  Transmeridian Exploration Incorporated
 TX Houston  Transportation Components Inc.
 TX Houston  Towner Petroleum Co.
 TX Houston  U.S. Concrete, Inc.
 TX Houston  U.S. Home Corp.
 TX Houston  Ultra Petroleum Corp. (2016)
 TX Houston  Vanguard Natural Resources, LLC
 TX Houston  Pioneer Companies, Inc.
 TX Houston  Rosehill Resources Inc.
 TX Houston  Sabine Oil & Gas Corporation
 TX Houston  Seven Seas Petroleum, Inc.
 TX Houston  Seitel Inc.
 TX Houston  Seahawk Drilling, Inc.
 TX Houston  Sanchez Energy Corporation
 TX Houston  Stage Stores, Inc. (2000)
 TX Houston  Stage Stores, Inc. (2020)
 TX Houston  Linn Energy, LLC
 TX Houston  Key Energy Services, Inc.
 TX Houston  KCS Energy, Inc.
 TX Houston  Kaiser Aluminum Corp.
 TX Houston  Lyondell Chemical Company
 TX Houston  Mattress Firm Holding Corp.
 TX Houston  McDermott International, Inc.
 TX Houston  Memorial Production Partners LP
 TX Houston  Milagro Oil & Gas, Inc.
 TX Houston  Metals USA, Inc.
 TX Houston  Oasis Petroleum Inc.
 TX Houston  Oxoco Inc.
 TX Houston  Parker Drilling Company
 TX Houston  Paracelsus Healthcare Corp.
 TX Houston  Paragon Offshore plc
 TX Houston  Paragon Offshore plc (2017)
 TX Houston  Philip Services Corp. (2003)
 TX Houston  National Convenience Stores Inc.
 TX Houston  Nobilis Health Corp.
 TX Midland  MGF Oil Corp.
 TX Midland  Legacy Reserves Inc.
 TX Midland  Insilco Corp.
 TX Midland  Costilla Energy, Inc.
 TX Plano  Adeptus Health Inc.
 TX Plano  Denbury Resources Inc.
 TX Plano  Fleming Companies, Inc.
 TX Plano  LifeCare Holdings, Inc.
 TX Plano  J. C. Penney Company, Inc.
 TX San Antonio  Pioneer Energy Services Corp.
 TX San Antonio  Reliance Acceptance Group, Inc.
 TX San Antonio  TXCO Resources Inc.
 TX San Antonio  iHeartMedia, Inc.
 TX Sherman  Heartland Wireless Communications, Inc.
 TX Sherman  DaisyTek International Corp.
 TX Tyler  Classic Communications, Inc.
 TX Tyler  Pilgrims Pride Corporation
 UT Salt Lake City  U.S. Aggregates, Inc.
 UT Salt Lake City  Bonneville Pacific Corporation
 UT Salt Lake City  Huntsman Polymers Corp
 UT Salt Lake City  Geneva Steel Company (1999)
 UT Salt Lake City  Geneva Steel Holdings Corp. (2002)
 VA Alexandria  Genicom Corporation
 VA Alexandria  Global TeleSystems, Inc.
 VA Alexandria  Internap Corporation
 VA Alexandria  FLYi, Inc.
 VA Alexandria  e.spire Communications, Inc.
 VA Alexandria  Fairchild Corporation
 VA Alexandria  BearingPoint, Inc.
 VA Alexandria  US Airways Group, Inc. (2002)
 VA Alexandria  US Airways Group, Inc. (2004)
 VA Alexandria  Velocita Corp.
 VA Alexandria  TerreStar Corporation (2011)
 VA Alexandria  TerreStar Corporation (TerreStar Networks Inc. only) (2010)
 VA Alexandria  Teligent Inc
 VA Alexandria  PSINet Inc.
 VA Alexandria  Primus Telecommunications Group, Inc.
 VA Alexandria  Kaiser Group International, Inc.
 VA Alexandria  NVR LP
 VA Alexandria  NII Holdings, Inc. (2014)
 VA Alexandria  PHP Healthcare Corporation
 VA Alexandria  Pathnet Telecommunications, Inc.
 VA Alexandria  Orbcomm Global, LP
 VA Alexandria  Orbital Imaging Corp.
 VA Alexandria  XO Communications, Inc.
 VA Harrisonburg  NTELOS, Inc.
 VA Lynchburg  Tultex Corporation
 VA Lynchburg  Dan River Inc.
 VA Norfolk  FF Holdings Corporation
 VA Richmond  Heilig-Meyers Company
 VA Richmond  Circuit City Stores, Inc.
 VA Richmond  Chesapeake Corporation
 VA Richmond  Best Products Company, Inc. (1991)
 VA Richmond  Best Products Company, Inc. (1996)
 VA Richmond  A. H. Robins Company, Inc.
 VA Richmond  AMF Bowling Worldwide, Inc.
 VA Richmond  James River Coal Company
 VA Richmond  LandAmerica Financial Group, Inc.
 VA Roanoke  Alpha Natural Resources, Inc.
 VT Rutland  Fibermark Inc.
 WA Seattle  EvergreenBancorp, Inc.
 WA Seattle  Ernst Home Center, Inc.
 WA Seattle  Eddie Bauer Holdings, Inc.
 WA Seattle  Dendreon Corporation
 WA Seattle  Advanced Radio Telecom Corp.
 WA Seattle  Pay N Pak Stores, Inc.
 WA Seattle  Washington Mutual, Inc.
 WA Spokane  Pegasus Gold, Inc.
 WA Spokane  Metropolitan Mortgage & Securities Co., Inc.
 WA Spokane  AmericanWest Bancorporation
 WA Tacoma  Consolidated Freightways Corp.
 WA Tacoma  GST Telecommunications, Inc.
 WA Tacoma  Tacoma Boatbuilding Co. (1985)
 WI Madison  Anchor BanCorp Wisconsin Inc.
 WI Milwaukee  APW Ltd.
 WI Milwaukee  B-E Holdings Inc.
 WI Milwaukee  Alterra HealthCare Corp
 WI Milwaukee  Allis-Chalmers Corp.
 WI Milwaukee  CIB Marine Bancshares, Inc.
 WI Milwaukee  Briggs & Stratton Corporation
 WI Milwaukee  Harnischfeger Industries, Inc.
 WI Milwaukee  Value Merchants Inc.
 WI Milwaukee  School Specialty, Inc.
 WI Milwaukee  Ladish Co. Inc.
 WI Milwaukee  Jason Industries, Inc.
 WI Milwaukee  Paperweight Development Corp.
 WI Milwaukee  Neenah Enterprises, Inc. (2010)
 WI Milwaukee  Neenah Foundry Company (2003)
 WI Milwaukee  MMH Holdings, Inc.
 WV Charleston  Hecks Inc.
 WV Wheeling  Wheeling Pittsburgh Corp. (2000)
 WV Wheeling  Weirton Steel Corp.
 WY Casper  Cloud Peak Energy Inc.

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