| AcoustiSeal, Inc. |
| Amelia Island Company |
| American Classic Voyages, Co. |
| American MetroComm Corporation |
| Amfac Hawaii, LLC |
| Atchison Casting Corporation |
| AxisTel Communications, Inc. |
| Ballantrae Healthcare, LLC |
| Barzel Industries Inc. |
| BCP and BCP Finance |
| BCP Management, Inc. |
| Best Manufacturing Group LLC |
| BNA Subsidiaries, LLC |
| Breed Technologies, Inc. |
| Brothers Gourmet Coffees, Inc. |
| Burke Industries, Inc. |
| Burlington Industries, Inc. |
| CareMatrix Corporation |
| Centennial Healthcare Corporation |
| Clark Material Handling Company |
| Clark Retail Enterprises, Inc. |
| Comdisco, Inc. |
| Commerce Bancorp, Inc. |
| Condustrial, Inc. |
| Congoleum Corporation |
| Copperweld Corporation |
| Crown Vantage Inc. |
| Darwin Networks, Inc. |
| Diamond Brands Operating Corp. |
| Dick Simon Trucking, Inc. |
| Digital Broadband Communications, Inc. |
| e.Spire Communications, Inc. |
| Eagle Food Centers, Inc. |
| Easy Gardener Products, Ltd. |
| Einstein/Noah Bagel Corp. |
| EOTT Energy Partners, L.P. |
| Exodus Communications, Inc. |
| Fedders North America, Inc. |
| FiberMark, Inc. |
| Florsheim Group Inc. |
| Fortunoff Fine Jewelry and Silverware, LLC |
| Freedom Communications Holdings, Inc. |
| General Chemical Industrial Products Inc. |
| GenTek Inc. |
| Global Industrial Technologies, Inc. |
| Goody's Family Clothing, Inc. (Filed 6/9/08) |
| Goody's, LLC (Filed 1/13/09) |
| HA-LO Industries, Inc. |
| Houlihan's Restaurants, Inc. |
| Integral Nuclear Associates, LLC |
| JGW Holdco, LLC |
| Kaiser Aluminum Corporation |
| Marcal Paper Mills, Inc. |
| McLeodUSA Incorporated |
| Metal Management, Inc. |
| MPC Computers, LLC |
| Napster, Inc. (N/K/A Enco Recovery Corp.) |
| National Century Financial Enterprises, Inc. |
| National Steel Corporation |
| NationsRent, Inc. |
| NCP Litigation Trust |
| NetVersant Solutions, Inc (a/k/a NVS Liquidating Company, Inc.) |
| New World Pasta Company |
| NewComm Wireless Services, Inc. |
| NexPak Corporation |
| North American Refractories Company |
| Olympus Healthcare Group, Inc. |
| Open Range Communications Inc. |
| PAC Holding Company |
| Pennsylvania Fashions, Inc. (Rue 21) |
| Philip Services Corporation |
| Pillowtex Corporation |
| Pittsburgh Corning Corporation |
| PNG Ventures, Inc. |
| PPM Technologies Holdings, Inc. |
| PTC Alliance Corp. |
| RHI Entertainment, Inc. |
| Rufus, Inc. |
| Scotia Development, LLC |
| Senior Living Properties, LLC |
| SLI, Inc. |
| Specialty Products Holding Corp. |
| Spectrum Jungle Labs Corporation (Spectrum Brands, Inc.) |
| SSI Liquidating, Inc. (f/k/a Schutt Sports, Inc.) |
| Teleglobe Communications Corporation |
| Thaxton Life Partners Inc. |
The Great Commission Care Communities, Inc.
(dba) The Woods at Cedar Run |
| The IT Group, Inc. |
| The LTV Steel Co., Inc. |
| Tokheim Corporation |
| True Temper Sports, Inc. |
| US Airways Group, Inc. |
| USG Corporation |
| Verso Technologies, Inc., et al. |
| Viatel, Inc. |
| VP Buildings, Inc. |
| Williams Communication Group, Inc. |
| Winn-Dixie Stores, Inc. |
| World Kitchen, Inc. |