Incorporation state—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

Incorporation state


Number of cases

 Incorporation state Frequency Percentage
  DE
847  69.9% 
  NV
28  2.3% 
  TX
26  2.2% 
  CA
22  1.8% 
  MD
22  1.8% 
  NY
19  1.6% 
  FL
18  1.5% 
  MI
16  1.3% 
  VA
16  1.3% 
  OH
14  1.2% 
  GA
13  1.1% 
  Canada
12  1.0% 
  NJ
12  1.0% 
  CO
11  0.9% 
  IN
11  0.9% 
  MA
11  0.9% 
  Bermuda
10  0.8% 
  WI
0.7% 
  WA
0.5% 
  PA
0.5% 
  OK
0.5% 
  KS
0.5% 
  LA
0.5% 
  NC
0.5% 
  MN
0.3% 
  England and Wales
0.3% 
  Ireland
0.3% 
  Marshall Islands
0.3% 
  Cayman Islands
0.3% 
  AL
0.3% 
  OR
0.3% 
  SC
0.3% 
  TN
0.3% 
  UT
0.2% 
  CT
0.2% 
  Luxembourg
0.2% 
  NH
0.2% 
  IL
0.2% 
  MS
0.2% 
  MO
0.1% 
  Aruba
0.1% 
  AZ
0.1% 
  Bahamas
0.1% 
  Belgium
0.1% 
  HI
0.1% 
  IA
0.1% 
  DE / Argentina
0.1% 
  DE / NV
0.1% 
  DE / NY
0.1% 
  DE / PA
0.1% 
  SD
0.1% 
  WV
0.1% 
  Panama
0.1% 
  Puerto Rico
0.1% 
  NM
0.1% 
  Not incorporated
0.1% 
  Total 1,211  100% 

Days in chapter 11

 Incorporation state Mean Median St. Dev. Frequency
  DE
476  318  529  834 
  TX
413  296  369  26 
  NV
536  423  412  25 
  MD
521  382  616  20 
  NY
795  583  548  19 
  FL
303  187  283  18 
  CA
512  450  309  18 
  MI
749  590  542  16 
  VA
619  639  486  16 
  OH
692  530  513  14 
  NJ
186  93  171  12 
  MA
560  517  325  11 
  Canada
471  340  313  11 
  CO
496  409  240  11 
  GA
424  408  157  11 
  Bermuda
399  288  291  10 
  IN
257  266  158 
  WI
143  86  161 
  OK
284  290  143 
  PA
731  495  652 
  KS
551  291  582 
  LA
440  366  367 
  NC
292  181  202 
  WA
805  740  318 
  MN
470  502  243 
  England and Wales
259  223  136 
  Marshall Islands
97  72  54 
  Cayman Islands
193  227  105 
  AL
970  696  531 
  OR
553  663  382 
  TN
806  724  552 
  UT
423  424  253 
  CT
315  316  254 
  Ireland
62  62  10 
  NH
996  997  184 
  IL
446  447  124 
  MS
779  779  206 
  MO
527  527 
  Luxembourg
52  52 
  Aruba
68  68 
  AZ
558  558 
  Bahamas
865  865 
  Belgium
912  912 
  HI
789  789 
  IA
121  121 
  DE / Argentina
188  188 
  DE / NV
100  100 
  DE / NY
31  31 
  DE / PA
500  500 
  Not incorporated
1,056  1,056 
  WV
818  818 
  Panama
53  53 
  Puerto Rico
518  518 
  SC
1,264  1,264 
  SD
357  357 
  Total 482  341  504  1,176 

Assets (in millions, current dollars)

 Incorporation state Mean Median St. Dev. Frequency
  DE
4,302  999  29,835  847 
  NV
3,571  1,168  6,044  28 
  TX
1,862  767  2,105  26 
  CA
6,052  672  17,673  22 
  MD
7,290  1,367  11,917  22 
  NY
1,041  527  1,144  19 
  FL
1,509  901  1,491  18 
  MI
3,543  957  6,018  16 
  VA
2,436  1,559  2,317  16 
  OH
1,844  550  2,899  14 
  GA
14,668  1,376  40,019  13 
  Canada
1,471  782  1,886  12 
  NJ
1,333  750  1,383  12 
  CO
919  512  741  11 
  IN
9,349  722  25,515  11 
  MA
897  720  536  11 
  Bermuda
3,699  3,735  1,717  10 
  WI
1,603  1,110  1,215 
  WA
67,201  1,318  147,478 
  PA
2,745  2,168  1,878 
  OK
4,378  1,684  5,717 
  KS
1,476  874  1,285 
  LA
1,931  1,323  1,478 
  NC
699  522  314 
  MN
3,146  1,045  4,065 
  England and Wales
7,611  5,566  6,104 
  Ireland
6,043  6,815  4,005 
  Marshall Islands
2,436  2,086  617 
  Cayman Islands
1,190  761  837 
  AL
723  672  224 
  OR
33,191  948  45,962 
  SC
679  812  228 
  TN
1,319  854  926 
  UT
1,035  1,036  62 
  CT
883  884  314 
  Luxembourg
7,245  7,245  4,950 
  NH
3,380  3,381  2,662 
  IL
744  744  348 
  MS
1,070  1,071  161 
  MO
571  571 
  Aruba
405  405 
  AZ
407  407 
  Bahamas
601  601 
  Belgium
1,055  1,055 
  HI
439  439 
  IA
2,134  2,134 
  DE / Argentina
1,058  1,058 
  DE / NV
904  904 
  DE / NY
563  563 
  DE / PA
371  371 
  SD
2,279  2,279 
  WV
500  500 
  Panama
8,971  8,971 
  Puerto Rico
9,528  9,528 
  NM
3,232  3,232 
  Not incorporated
1,147  1,147 
  Total 4,431  978  28,177  1,211 

Employees

 Incorporation state Mean Median St. Dev. Frequency
  DE
7,534  2,830  16,213  844 
  NV
3,975  1,850  4,748  28 
  TX
6,813  1,165  11,747  26 
  CA
4,429  907  8,451  22 
  MD
4,781  904  9,493  22 
  NY
3,067  2,400  2,518  19 
  FL
8,702  3,300  19,906  18 
  MI
23,770  4,900  60,030  16 
  VA
12,729  6,150  14,346  16 
  OH
3,542  2,608  2,509  14 
  GA
9,645  4,849  15,833  13 
  Canada
3,276  1,099  5,270  12 
  NJ
6,625  3,311  9,140  12 
  CO
2,706  1,162  3,685  11 
  IN
5,197  3,700  4,126  11 
  MA
6,881  2,591  5,820  11 
  Bermuda
4,847  2,800  5,151  10 
  WI
2,906  2,700  2,197 
  WA
9,252  1,191  17,991 
  PA
18,126  15,550  15,340 
  OK
6,018  2,000  8,076 
  KS
6,239  2,800  6,607 
  LA
1,487  1,396  1,120 
  NC
2,856  2,915  2,543 
  MN
1,419  747  1,300 
  England and Wales
2,682  1,994  1,851 
  Ireland
10,023  3,400  11,725 
  Marshall Islands
840  900  580 
  Cayman Islands
1,577  1,060  1,486 
  AL
6,591  1,840  7,957 
  OR
9,863  2,700  10,709 
  SC
458  179  424 
  TN
15,011  2,250  19,599 
  UT
2,282  2,283  658 
  CT
1,434  1,434  1,306 
  Luxembourg
979  979  216 
  NH
1,300  1,301  1,300 
  IL
1,124  1,124  376 
  MS
3,467  3,467  2,167 
  MO
67  67 
  Aruba
2,500  2,500 
  AZ
2,338  2,338 
  Bahamas
860  860 
  Belgium
5,000  5,000 
  HI
3,069  3,069 
  IA
16,700  16,700 
  DE / Argentina
1,370  1,370 
  DE / NV
1,800  1,800 
  DE / NY
1,260  1,260 
  DE / PA
1,800  1,800 
  SD
496  496 
  WV
6,700  6,700 
  Panama
42,600  42,600 
  Puerto Rico
1,333  1,333 
  NM
542  542 
  Not incorporated
  Total 7,204  2,600  16,292  1,208 

Annual sales (in millions, current dollars)

 Incorporation state Mean Median St. Dev. Frequency
  DE
2,213  824  8,019  846 
  NV
924  572  898  28 
  TX
1,848  789  3,387  26 
  CA
1,814  323  4,063  22 
  MD
1,273  707  2,203  22 
  NY
740  745  379  19 
  FL
2,590  904  4,383  18 
  MI
5,269  1,271  13,099  16 
  VA
3,067  1,442  3,963  16 
  OH
2,020  763  3,670  14 
  GA
4,744  629  13,584  13 
  Canada
843  580  822  12 
  NJ
1,774  972  1,946  12 
  CO
523  465  427  11 
  IN
1,929  1,014  3,212  11 
  MA
1,423  703  1,166  11 
  Bermuda
1,682  1,725  1,370  10 
  WI
909  581  1,003 
  WA
1,911  242  3,585 
  PA
2,520  2,413  1,479 
  OK
5,687  1,244  8,107 
  KS
3,312  634  6,275 
  LA
584  704  287 
  NC
668  706  504 
  MN
258  263  78 
  England and Wales
1,446  1,501  513 
  Ireland
3,209  3,217  2,225 
  Marshall Islands
311  254  101 
  Cayman Islands
692  526  623 
  AL
1,658  647  1,801 
  OR
50,788  905  70,921 
  SC
65  57  39 
  TN
1,881  475  2,274 
  UT
1,297  1,297  136 
  CT
587  587  541 
  Luxembourg
1,182  1,182  948 
  NH
639  639  618 
  IL
832  832  276 
  MS
854  854  202 
  MO
13  13 
  Aruba
181  181 
  AZ
471  471 
  Bahamas
393  393 
  Belgium
524  524 
  HI
880  880 
  IA
4,375  4,375 
  DE / Argentina
481  481 
  DE / NV
288  288 
  DE / NY
393  393 
  DE / PA
582  582 
  SD
1,033  1,033 
  WV
1,315  1,315 
  Panama
8,657  8,657 
  Puerto Rico
485  485 
  NM
169  169 
  Not incorporated
  Total 2,230  788  8,381  1,210 

Debtors’ names

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

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