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
85  7.0% 
  New York, NY
81  6.7% 
  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
314  259  293  83 
  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 483  341  504  1,175 

Assets (in millions, current dollars)

 Headquarters city Mean Median St. Dev. Frequency
  Houston, TX
3,701  1,150  11,351  85 
  New York, NY
15,448  1,020  93,658  81 
  Chicago, IL
3,417  1,128  6,934  61 
  Dallas, TX
4,686  1,750  11,183  56 
  Denver, CO
1,516  835  1,592  41 
  Los Angeles, CA
3,523  575  8,698  33 
  Detroit, MI
7,189  1,263  20,099  31 
  Boston, MA
1,066  655  899  29 
  Outside United States
4,410  2,478  4,215  29 
  St. Louis, MO
3,360  1,505  4,277  26 
  Newark, NJ
1,517  762  1,654  25 
  Philadelphia, PA
2,762  879  4,171  23 
  Alexandria, VA
3,086  1,342  3,958  23 
  Atlanta, GA
4,138  1,160  7,839  23 
  Santa Ana, CA
4,094  509  8,028  22 
  Fort Worth, TX
3,117  1,094  6,727  18 
  San Francisco, CA
8,768  818  19,979  17 
  San Jose, CA
3,963  956  8,494  17 
  Milwaukee, WI
1,036  538  1,043  15 
  Phoenix, AZ
2,994  1,045  5,010  14 
  Bridgeport, CT
2,027  522  4,528  14 
  Miami, FL
2,391  1,098  2,414  13 
  Oklahoma City, OK
2,641  1,089  4,226  13 
  Camden, NJ
1,227  967  720  12 
  Trenton, NJ
1,713  1,307  1,364  12 
  White Plains, NY
9,875  1,662  23,214  11 
  Tampa, FL
1,685  894  1,892  11 
  Indianapolis, IN
9,760  1,043  25,629  11 
  New Orleans, LA
1,843  954  1,627  10 
  West Palm Beach, FL
1,320  962  1,191  10 
  Cleveland, OH
2,214  601  2,981  10 
  Las Vegas, NV
3,512  2,073  4,232 
  Portland, OR
870  841  360 
  Pittsburgh, PA
1,425  1,710  867 
  Nashville, TN
885  469  740 
  Baltimore, MD
1,643  666  1,647 
  Richmond, VA
2,617  2,252  1,330 
  San Diego, CA
1,806  1,073  1,637 
  Oakland, CA
1,122  563  1,467 
  Columbia, SC
1,368  584  2,054 
  Cincinnati, OH
5,980  1,057  8,782 
  Columbus, OH
827  641  533 
  Raleigh, NC
3,803  1,826  4,725 
  Birmingham, AL
1,944  1,094  1,724 
  Fort Lauderdale, FL
2,613  1,764  3,052 
  Greenbelt, MD
2,920  1,928  3,655 
  Seattle, WA
57,696  635  139,839 
  Orlando, FL
1,752  708  2,220 
  Minneapolis, MN
6,268  994  7,944 
  Dayton, OH
1,078  477  1,371 
  Central Islip, NY
5,854  723  8,672 
  Tulsa, OK
3,160  1,468  3,281 
  Plano, TX
3,927  4,836  2,980 
  Rochester, NY
1,746  911  1,901 
  Kansas City, MO
2,015  2,152  1,238 
  Manchester, NH
2,160  1,335  1,995 
  Santa Barbara, CA
2,599  1,225  3,418 
  Kansas City, KS
823  521  495 
  Woodland Hills, CA
3,514  457  3,860 
  Salt Lake City, UT
784  762  116 
  Boise, ID
1,516  870  1,453 
  Montgomery, AL
8,693  1,195  13,422 
  Riverside, CA
2,183  1,368  1,800 
  Sacramento, CA
678  629  163 
  Columbus, GA
2,195  1,595  1,265 
  Fort Myers, FL
8,364  3,288  10,017 
  Jacksonville, FL
2,591  2,441  1,631 
  Washington, DC
2,385  1,616  2,258 
  Charlotte, NC
1,360  486  1,593 
  Greensboro, NC
1,046  972  486 
  Akron, OH
3,161  3,031  2,041 
  Toledo, OH
5,242  5,302  4,679 
  Reno, NV
1,880  835  2,125 
  San Antonio, TX
3,834  805  5,362 
  Midland, TX
1,161  1,058  746 
  Austin, TX
5,479  404  8,831 
  Reading, PA
11,132  7,304  8,399 
  Williamsport, PA
11,912  2,823  14,163 
  Sioux Falls, SD
2,156  2,298  1,448 
  Harrisburg, PA
1,102  1,091  413 
  Memphis, TN
1,704  1,712  1,106 
  Youngstown, OH
1,558  565  1,473 
  Syracuse, NY
2,469  1,988  1,300 
  Utica, NY
1,255  1,046  797 
  Albuquerque, NM
17,591  3,919  19,804 
  Jackson, MS
51,790  917  72,334 
  Wilmington, NC
738  574  312 
  Wilmington, DE
4,362  572  5,507 
  Hartford, CT
2,971  3,003  1,428 
  Macon, GA
2,166  2,566  1,306 
  Newnan, GA
696  791  148 
  Honolulu, HI
1,032  575  743 
  Fort Wayne, IN
685  675  309 
  Rockford, IL
639  565  233 
  Lexington, KY
566  620  90 
  Baton Rouge, LA
1,066  587  778 
  Spokane, WA
1,639  2,021  950 
  Tacoma, WA
1,178  1,299  509 
  Lynchburg, VA
663  663  47 
  Wheeling, WV
1,482  1,482  469 
  Lafayette, LA
1,443  1,443  117 
  Louisville, KY
9,130  9,131  6,399 
  Shreveport, LA
655  656  172 
  Cedar Rapids, IA
4,272  4,273  2,898 
  Peoria, IL
705  706  296 
  Little Rock, AR
6,363  6,364  4,474 
  Mobile, AL
416  416  32 
  Fresno, CA
1,526  1,527  1,107 
  St. Paul, MN
10,034  10,034  8,829 
  Lincoln, NE
2,396  2,397  1,669 
  Albany, NY
1,805  1,805  1,230 
  Brooklyn, NY
531  532  21 
  Buffalo, NY
771  772  330 
  Charleston, SC
1,324  1,325  506 
  El Paso, TX
1,799  1,799  1,236 
  Sherman, TX
604  605 
  Tyler, TX
2,655  2,656  1,536 
  Chattanooga, TN
2,758  2,758  1,986 
  Spartanburg, SC
1,841  1,841  967 
  Knoxville, TN
861  861 
  Providence, RI
2,450  2,450 
  Erie, PA
374  374 
  Eugene, OR
708  708 
  Harrisonburg, VA
1,058  1,058 
  Galveston, TX
552  552 
  Corpus Christi, TX
344  344 
  Hauppauge, NY
819  819 
  Poughkeepsie, NY
479  479 
  Omaha, NE
1,710  1,710 
  Butte, MT
4,447  4,447 
  Wilson, NC
1,391  1,391 
  Winston-Salem, NC
859  859 
  Anniston, AL
482  482 
  Santa Rosa, CA
770  770 
  Savannah, GA
627  627 
  Panama City, FL
362  362 
  Athens, GA
432  432 
  New Haven, CT
3,847  3,847 
  Pueblo, CO
516  516 
  Coeur d'Alene, ID
390  390 
  Council Bluffs, IA
391  391 
  Davenport, IA
1,371  1,371 
  Springfield, IL
1,063  1,063 
  Evansville, IN
999  999 
  Wichita, KS
3,228  3,228 
  Wichita (not required), KS
958  958 
  New Albany, IN
1,196  1,196 
  South Bend, IN
3,447  3,447 
  Springfield, MA
406  406 
  Worcester, MA
3,477  3,477 
  Lake Charles, LA
331  331 
  Bay City, MI
7,182  7,182 
  Flint, MI
792  792 
  Lansing, MI
2,556  2,556 
  Aberdeen, MS
276  276 
  Biloxi, MS
1,241  1,241 
  Gulfport, MS
317  317 
  Casper, WY
968  968 
  Charleston, WV
504  504 
  Norfolk, VA
329  329 
  Roanoke, VA
12,031  12,031 
  Rutland, VT
570  570 
  Madison, WI
2,703  2,703 
  Total 4,468  992  28,409  1,211 

Employees

 Headquarters city Mean Median St. Dev. Frequency
  Houston, TX
4,072  1,183  7,502  84 
  New York, NY
5,472  2,400  9,729  81 
  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
6,020  1,806  10,206  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
2,889  1,070  4,109  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
4,989  3,290  5,351 
  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 7,199  2,600  16,292  1,208 

Annual sales (in millions, current dollars)

 Headquarters city Mean Median St. Dev. Frequency
  Houston, TX
3,881  669  17,693  85 
  New York, NY
2,134  673  8,025  81 
  Chicago, IL
2,453  1,118  4,032  61 
  Dallas, TX
2,475  976  4,098  55 
  Denver, CO
751  528  932  41 
  Los Angeles, CA
1,128  674  1,831  33 
  Detroit, MI
11,692  1,744  33,607  31 
  Boston, MA
1,284  857  1,128  29 
  Outside United States
1,796  1,537  1,938  29 
  St. Louis, MO
2,342  1,771  2,016  26 
  Newark, NJ
2,338  1,103  3,102  25 
  Philadelphia, PA
745  609  650  23 
  Alexandria, VA
1,770  665  2,888  23 
  Atlanta, GA
2,231  878  4,301  23 
  Santa Ana, CA
790  463  715  22 
  Fort Worth, TX
2,341  843  5,837  18 
  San Francisco, CA
2,137  663  4,553  17 
  San Jose, CA
1,896  539  3,118  17 
  Milwaukee, WI
828  612  595  15 
  Phoenix, AZ
2,145  932  2,761  14 
  Bridgeport, CT
1,564  661  2,223  14 
  Miami, FL
2,524  1,060  3,766  13 
  Oklahoma City, OK
1,715  832  2,573  13 
  Camden, NJ
723  648  436  12 
  Trenton, NJ
1,633  1,175  1,527  12 
  White Plains, NY
8,905  1,995  21,708  11 
  Tampa, FL
1,275  1,016  762  11 
  Indianapolis, IN
2,110  1,158  3,187  11 
  New Orleans, LA
461  450  310  10 
  West Palm Beach, FL
844  419  1,037  10 
  Cleveland, OH
2,121  699  2,750  10 
  Las Vegas, NV
1,201  487  1,738 
  Portland, OR
780  378  852 
  Pittsburgh, PA
1,286  821  878 
  Nashville, TN
1,193  502  1,479 
  Baltimore, MD
1,590  1,657  1,241 
  Richmond, VA
3,548  1,606  4,113 
  San Diego, CA
620  445  570 
  Oakland, CA
595  640  178 
  Columbia, SC
953  609  809 
  Cincinnati, OH
3,922  1,270  4,648 
  Columbus, OH
1,174  829  1,236 
  Raleigh, NC
1,523  1,491  992 
  Birmingham, AL
1,287  1,039  1,296 
  Fort Lauderdale, FL
1,508  639  1,756 
  Greenbelt, MD
1,679  990  1,829 
  Seattle, WA
1,935  970  3,317 
  Orlando, FL
1,180  840  919 
  Minneapolis, MN
1,527  459  1,695 
  Dayton, OH
1,338  713  1,311 
  Central Islip, NY
662  628  338 
  Tulsa, OK
783  555  572 
  Plano, TX
7,319  1,314  8,778 
  Rochester, NY
1,901  560  2,611 
  Kansas City, MO
5,916  4,411  5,981 
  Manchester, NH
836  723  649 
  Santa Barbara, CA
745  858  532 
  Kansas City, KS
698  561  533 
  Woodland Hills, CA
897  541  960 
  Salt Lake City, UT
679  736  327 
  Boise, ID
2,097  2,276  1,140 
  Montgomery, AL
1,517  1,370  1,207 
  Riverside, CA
662  248  830 
  Sacramento, CA
853  971  520 
  Columbus, GA
1,691  1,693  1,008 
  Fort Myers, FL
3,832  2,001  3,731 
  Jacksonville, FL
6,161  4,718  5,827 
  Washington, DC
1,102  310  1,560 
  Charlotte, NC
790  576  462 
  Greensboro, NC
1,299  1,221  557 
  Akron, OH
5,914  3,670  5,476 
  Toledo, OH
5,119  4,281  4,774 
  Reno, NV
907  246  1,271 
  San Antonio, TX
1,875  388  2,736 
  Midland, TX
477  362  397 
  Austin, TX
758  680  437 
  Reading, PA
3,345  3,235  2,486 
  Williamsport, PA
1,687  526  1,865 
  Sioux Falls, SD
1,445  1,041  1,040 
  Harrisburg, PA
1,536  1,174  975 
  Memphis, TN
1,863  1,434  1,216 
  Youngstown, OH
940  724  679 
  Syracuse, NY
3,094  3,499  1,405 
  Utica, NY
961  1,089  361 
  Albuquerque, NM
2,789  3,294  1,965 
  Jackson, MS
17,628  657  24,422 
  Wilmington, NC
136  70  114 
  Wilmington, DE
1,796  393  1,999 
  Hartford, CT
3,849  4,463  2,012 
  Macon, GA
1,044  663  883 
  Newnan, GA
1,097  1,325  345 
  Honolulu, HI
502  614  369 
  Fort Wayne, IN
792  728  208 
  Rockford, IL
450  561  201 
  Lexington, KY
380  161  325 
  Baton Rouge, LA
882  741  219 
  Spokane, WA
235  235  114 
  Tacoma, WA
1,352  501  1,383 
  Lynchburg, VA
712  712  32 
  Wheeling, WV
1,583  1,583  76 
  Lafayette, LA
655  655  53 
  Louisville, KY
2,486  2,486  2,285 
  Shreveport, LA
261  261  32 
  Cedar Rapids, IA
1,845  1,845  885 
  Peoria, IL
2,142  2,142  675 
  Little Rock, AR
3,170  3,170  2,866 
  Mobile, AL
666  666  378 
  Fresno, CA
489  489  306 
  St. Paul, MN
6,541  6,541  4,786 
  Lincoln, NE
489  489  228 
  Albany, NY
1,374  1,374  1,327 
  Brooklyn, NY
707  707  54 
  Buffalo, NY
1,560  1,560  1,075 
  Charleston, SC
634  634  577 
  El Paso, TX
772  772  123 
  Sherman, TX
926  926  798 
  Tyler, TX
5,553  5,553  5,278 
  Chattanooga, TN
864  864  75 
  Spartanburg, SC
2,126  2,126  2,104 
  Knoxville, TN
79  79 
  Providence, RI
2,804  2,804 
  Erie, PA
587  587 
  Eugene, OR
1,597  1,597 
  Harrisonburg, VA
381  381 
  Galveston, TX
795  795 
  Corpus Christi, TX
128  128 
  Hauppauge, NY
739  739 
  Poughkeepsie, NY
1,314  1,314 
  Omaha, NE
6,596  6,596 
  Butte, MT
800  800 
  Wilson, NC
131  131 
  Winston-Salem, NC
1,358  1,358 
  Anniston, AL
652  652 
  Santa Rosa, CA
52  52 
  Savannah, GA
611  611 
  Panama City, FL
275  275 
  Athens, GA
634  634 
  New Haven, CT
4,452  4,452 
  Pueblo, CO
589  589 
  Coeur d'Alene, ID
836  836 
  Council Bluffs, IA
  Davenport, IA
895  895 
  Springfield, IL
61  61 
  Evansville, IN
1,150  1,150 
  Wichita, KS
2,830  2,830 
  Wichita (not required), KS
1,001  1,001 
  New Albany, IN
1,048  1,048 
  South Bend, IN
3,722  3,722 
  Springfield, MA
12  12 
  Worcester, MA
1,281  1,281 
  Lake Charles, LA
262  262 
  Bay City, MI
3,868  3,868 
  Flint, MI
1,453  1,453 
  Lansing, MI
169  169 
  Aberdeen, MS
489  489 
  Biloxi, MS
1,064  1,064 
  Gulfport, MS
  Casper, WY
868  868 
  Charleston, WV
1,325  1,325 
  Norfolk, VA
1,259  1,259 
  Roanoke, VA
4,804  4,804 
  Rutland, VT
566  566 
  Madison, WI
166  166 
  Total 2,248  795  8,450  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  Kenetech Corp. (Kenetech Windpower, Inc. only)
 CA San Francisco  Liberate Technologies
 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  Real Mex Restaurants, Inc.
 CA Santa Ana  Quiksilver, Inc.
 CA Santa Ana  Powerwave Technologies, Inc.
 CA Santa Ana  Smith International Inc.
 CA Santa Ana  Restaurant Enterprises Group 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  Tandon Corp. (TSL Holdings Inc.)
 CA Santa Barbara  Star Telecommunications 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  Local Insight Regatta Holdings, Inc.
 CO Denver  Manville Corp.
 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  Rhythms NetConnections, Inc.
 CO Denver  SquareTwo Financial Corporation
 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  JumboSports, Inc.
 FL Tampa  Kash N Karry Food Stores, 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  Mobile Energy Services Holdings, Inc.
 GA Atlanta  Mirant Corp.
 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  Telesphere Communications Inc.
 IL Chicago  System Software Associates, Inc.
 IL Chicago  Sun-Times Media Group, Inc.
 IL Chicago  Tribune Company
 IL Chicago  RathGibson, Inc.
 IL Chicago  Pliant Corporation (2006)
 IL Chicago  Pliant Corporation (2009)
 IL Chicago  Pettibone Corporation
 IL Chicago  Sears Holdings Corporation
 IL Chicago  Specialty Foods Corp.
 IL Chicago  Spiegel Inc.
 IL Chicago  Smurfit-Stone Container Corporation
 IL Chicago  Sirva, Inc.
 IL Chicago  Montgomery Ward Holding Corp. (1997)
 IL Chicago  Montgomery Ward Holding Corp. (2000)
 IL Chicago  National Equipment Services Inc.
 IL Chicago  Outboard Marine 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  marchFIRST, Inc.
 IL Chicago  LSC Communications, 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  Towle Mfg. Co. (1986)
 MA Boston  Stone & Webster, Inc.
 MA Boston  Trend-Lines, 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  USInterNetworking, Inc.
 MD Baltimore  Vertis, Inc. (2008)
 MD Baltimore  Vertis, Inc. (2010)
 MD Baltimore  W.R. Grace & Company
 MD Greenbelt  WorldSpace, 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.
 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  Key Plastics L.L.C.
 MI Detroit  Kmart Corp.
 MI Detroit  Lason, Inc.
 MI Detroit  Lear Corporation
 MI Detroit  Jacobson Stores, Inc.
 MI Detroit  Talon Automotive Group, Inc.
 MI Detroit  Tower Automotive, Inc.
 MI Detroit  Thorn Apple Valley, Inc.
 MI Detroit  Venture Holdings Co LLC
 MI Detroit  Visteon Corporation
 MI Detroit  Rouge Industries, 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  Payless Cashways, Inc. (1997)
 MO Kansas City  Payless Cashways, Inc. (2001)
 MO Kansas City  Interstate Bakeries Corporation
 MO St. Louis  Laclede Steel Company (1998)
 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  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  Medical Resources, Inc.
 NJ Newark  Melinta Therapeutics, Inc.
 NJ Newark  Michigan General Corporation (1987)
 NJ Newark  Jamesway Corporation (1993)
 NJ Newark  Jackson Hewitt Tax Service Inc.
 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  Syms Corp.
 NJ Newark  Superior Telecom, Inc.
 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  Hospitality Investors Trust, Inc.
 NY New York  Saxon Industries Inc.
 NY New York  Salant Corp. (1990)
 NY New York  Salant Corp. (1998)
 NY New York  Seatrain Lines, Inc.
 NY New York  Revere Copper & Brass Inc.
 NY New York  RHI Entertainment, Inc.
 NY New York  RTW Retailwinds, Inc.
 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  R H Macy & Co. Inc.
 NY New York  Real Industry, Inc.
 NY New York  Refco Finance Inc.
 NY New York  Reliance Group Holdings, 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  Perfumania Holdings, Inc.
 NY New York  Penn-Dixie Industries, Inc.
 NY New York  Petrolane Gas Service LP
 NY New York  NTL Communications Corp.
 NY New York  Orion Pictures Corp.
 NY New York  Overseas Shipholding Group, Inc.
 NY New York  Pan Am Corp.
 NY New York  Marvel Entertainment Group, Inc.
 NY New York  Loral Space & Communications Ltd.
 NY New York  Lionel Corp. (1982)
 NY New York  Lionel Corp. (1991)
 NY New York  Loews Cineplex Entertainment Corp
 NY New York  MF Global Holdings Ltd.
 NY New York  McCrory Corp.
 NY New York  McLean Industries Inc.
 NY New York  Leslie Fay Companies, Inc.
 NY New York  Lehman Brothers Holdings 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  Texaco Inc.
 NY White Plains  Trans World Airlines, Inc. (1992)
 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  Republic Engineered Products Holdings, LLC (2003)
 OH Akron  Republic Technologies International Holdings, LLC (2001)
 OH Akron  Revco D.S. Inc.
 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  Safelite Glass Corporation
 OH Columbus  Smartalk Teleservices, Inc.
 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  Trenwick Group Ltd
 Outside United States  Valaris plc
 Outside United States  TBS International plc
 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  Mallinckrodt plc
 Outside United States  Magna Entertainment Corp.
 Outside United States  MagnaChip Semiconductor LLC
 Outside United States  Majestic Capital Ltd.
 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  Pegasus Satellite Communications, Inc.
 PA Philadelphia  Pennsylvania Real Estate Investment Trust
 PA Philadelphia  Penn Virginia Corporation
 PA Philadelphia  Orleans Homebuilders, Inc.
 PA Philadelphia  O Brien Environmental Energy, 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  Reliant Building Products, Inc.
 TX Dallas  Reddy Ice Holdings, 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  Mcorp
 TX Dallas  Memorex Telex N.V. (1992)
 TX Dallas  Memorex Telex N.V. (1994)
 TX Dallas  National Gypsum Co.
 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 Energy Group, Inc.
 TX Dallas  Penson Worldwide, Inc.
 TX Dallas  PennCorp Financial Group, Inc.
 TX Dallas  OpTel, Inc.
 TX Dallas  Paging Network, Inc.
 TX Dallas  Palm Harbor Homes, 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  Kitty Hawk, Inc.
 TX Fort Worth  Kevco, 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  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  Towner Petroleum Co.
 TX Houston  Transmeridian Exploration Incorporated
 TX Houston  Transportation Components Inc.
 TX Houston  Trico Marine Services, Inc. (2010)
 TX Houston  Swift Energy Company
 TX Houston  Tailored Brands, Inc.
 TX Houston  Superior Energy Services, Inc.
 TX Houston  Sterling Chemicals Holdings, Inc.
 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  Key Energy Services, Inc.
 TX Houston  Linn Energy, LLC
 TX Houston  Kaiser Aluminum Corp.
 TX Houston  KCS Energy, Inc.
 TX Houston  Lyondell Chemical Company
 TX Houston  Mattress Firm Holding Corp.
 TX Houston  Memorial Production Partners LP
 TX Houston  McDermott International, Inc.
 TX Houston  Milagro Oil & Gas, Inc.
 TX Houston  Metals USA, Inc.
 TX Houston  Oxoco Inc.
 TX Houston  Paracelsus Healthcare Corp.
 TX Houston  Paragon Offshore plc
 TX Houston  Paragon Offshore plc (2017)
 TX Houston  Oasis Petroleum Inc.
 TX Houston  Parker Drilling Company
 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  Teligent Inc
 VA Alexandria  TerreStar Corporation (2011)
 VA Alexandria  TerreStar Corporation (TerreStar Networks Inc. only) (2010)
 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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