Embed Size (px)
Citation preview
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
TIMOTHY J. YOO (SBN 155531)
EVE H. KARASIK (SBN 155356)
JULIET Y. OH (SBN 211414)
JEFFREY S. KWONG (SBN 288239)
LEVENE, NEALE, BENDER, YOO & BRILL L.L.P.
10250 Constellation Boulevard, Suite 1700
Los Angeles, California 90067
Telephone: (310) 229-1234; Facsimile: (310) 229-1244
Email: [email protected], [email protected], [email protected], [email protected]
Attorneys for Chapter 11 Debtor and
Debtor in Possession
UNITED STATES BANKRUPTCY COURT
CENTRAL DISTRICT OF CALIFORNIA
LOS ANGELES DIVISION
In re
CORNERSTONE APPAREL, INC.,
Debtor.
)
)
)
)
)
)
)
)
)
)
)
)
)
)
)
)
)
)
)
)
)
)
Case No.: 2:17-bk-17292-VZ
Chapter 11
FIRST INTERIM APPLICATION OF
YOUNG-WOO PARK, CPA FOR
APPROVAL OF FEES; DECLARATION
OF YOUNG-WOO PARK IN SUPPORT
THEREOF
Hearing:
Date: December 7, 2017
Time: 11:00 a.m.
Courtroom: 1368
Location: 255 E. Temple Street
Los Angeles, California
)
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 1 of 17
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
2
TO THE HONORABLE VINCENT P. ZURZOLO, UNITED STATES
BANKRUPTCY JUDGE:
Young-Woo Park, CPA (“Park”), accountant for Cornerstone Apparel, Inc., a California
corporation d/b/a Papaya Clothing and the debtor and debtor-in-possession herein (the “Debtor” or
“Cornerstone”), hereby submits his “First Interim Application for Approval of Fees” (the
“Application”) for services rendered for the period of June 15, 2017 (the date of the Debtor’s
chapter 11 bankruptcy filing) through October 31, 2017 (the “Covered Period”).
I.
INTRODUCTORY STATEMENT
A. Date Of Commencement Of Debtor’s Chapter 11 Bankruptcy Case.
The Debtor commenced its bankruptcy case by filing a voluntary petition under Chapter
11 of title 11 of the United States Code, section 101 et seq. (the “Bankruptcy Code”) on June 15,
2017 (the “Petition Date”). The Debtor continues to manage its financial affairs and operate its
bankruptcy estate as a debtor in possession pursuant to sections 1107 and 1108 of the
Bankruptcy Code. No trustee has been appointed, and no committee has been formed in this
case.
B. Date Of Entry Of The Order Approving Park’s Employment And Date Services
Commenced.
As described in Park’s employment application (the “Employment Application”), the
Debtor sought Court authority to employ Park to assist it with the preparation of tax returns,
financial statements, and monthly operating reports during the pendency of this case, and to
provide the Debtor with tax advice on an as needed basis. Although Park’s current hourly billing
rate ranges from $160.00 to $200.00 per hour (depending on the type of service provided), Park
has agreed to provide accountancy services to the Debtor at a discounted hourly billing rate of
$150.00 per hour (the “Hourly Fees”). The Court entered an order approving the Debtor’s
employment of Park as accountant on August 3, 2017.
/ / /
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 2 of 17
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
3
C. Fees And Expenses Previously Requested By Park.
Park has not previously requested any award of his Hourly Fees in connection with the
Debtor’s bankruptcy case. There are no amounts of fees from prior fee applications remaining to
be paid. There are currently no amounts allowed yet reserved pending a final fee application.
D. Summary Of Payments Made To Park.
Park has not received any payment from the Debtor or any third party for the services
rendered by Park on an Hourly Fees basis in connection with the Debtor’s bankruptcy case.
E. Request For Allowance And Payment Of Fees.
During the Covered Period, Park spent a total of 27.5 hours and incurred fees in the total
sum of $4,125. Since Park has not received any payment of his Hourly Fees from the Debtor or
any third party, pursuant to this Application, Park is seeking: (i) interim approval and allowance
of his fees in the total sum of $4,125 incurred during the Covered Period; and (ii) payment of the
sum of $3,300 from the Debtor, which sum represents eighty percent (80%) of the fees sought by
Park for the Covered Period. Park agrees that the Debtor may hold back twenty percent (20%) of
his allowed fees, with such holdback amount to be paid at the time that the Court approves
Park’s fees on a final basis, or at such later time as agreed upon by the Debtor and Park.
F. Compliance With Local Bankruptcy Rule 2016-1(a).
Park has reviewed the requirements of Local Bankruptcy Rule 2016-1(a) and (c), and
submits that this Application complies with such rule.
G. Proper Notice.
Park is informed that, pursuant to Rule 2002(a)(6) of the Federal Rules of Bankruptcy
Procedure and Local Bankruptcy Rule 2016-1(c)(3), general bankruptcy counsel for the Debtor,
Levene, Neale, Bender, Yoo & Brill L.L.P. (“LNBYB”) has served notice of this Application
and the amount of fees sought herein upon the Office of the United States Trustee, the Debtor, all
creditors of the Debtor’s bankruptcy estate, and all parties who have requested special notice in
the Debtor’s bankruptcy case.
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 3 of 17
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
4
II.
BACKGROUND OF DEBTOR’S CASE AND
DESCRIPTION OF SERVICES RENDERED BY PARK
A. Brief Narrative History And Report Concerning The Status Of Debtor’s Case.
Pursuant to Local Bankruptcy Rule 2016-1(a)(1)(A)(iv), Park respectfully incorporates
by reference the narrative history and report concerning the status of the Debtor’s bankruptcy
case furnished by LNBYB in its first interim fee application filed concurrently herewith.
B. Brief Narrative Statement Of Services Rendered.
Given the limited nature of the accountancy services provided by Park in connection with
the Debtor’s bankruptcy case during the Covered Period, Park separated his time entries into two
different billing categories, time spent on the: (1) Texas sales audit; and (2) Florida sales tax
audit (together, the “Tax Sales Audits”). During the Covered Period, Park billed a total of 27.5
hours and incurred $4,125.00 of fees for services related to the Tax Sale Audits and for Park’s
discussions with the Debtor and its professionals regarding such Tax Sale Audits.
C. Detailed Listing of All Time Spent by the Professional on the Matter for Which
Compensation is Sought.
Park respectfully submits that the Hourly Fees incurred by Park in the Debtor’s case
(totaling $4,125.00) and Park’s blended hourly rate of $150.00 in this case are very reasonable.
Attached as Exhibit “1” to the Declaration of Young-Woo Park annexed hereto (the “Park
Declaration”) is a detailed listing of all time that Park spent during the Covered Period for which
Park seeks compensation, including the date that Park rendered the service, a description of the
service, and the amount of time spent and fees charged.
D. Detailed Listing of Expenses by Category.
Park did not advance any expenses in connection with his representation of the Debtor
during the Covered Period.
/ / /
/ / /
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 4 of 17
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
5
E. Description of Professional Education and Experience
Attached as Exhibit “2” to the Park Declaration annexed hereto is the professional
resume of Park, who was the individual responsible for providing the accountancy services to the
Debtor. Pursuant to Park’s fee application, Park rendered services during the Covered Period to
the Debtor at his discounted hourly rate of $150.00 per hour.
F. Source and Amount of Cash Available to Pay Park’s Allowed Fees.
It is Park’s understanding and belief that, pursuant to the Debtor’s most recent monthly
operating report on file for the month of September 2017, the Debtor had cash in the
approximate sum of $8,026,963.93 in its debtor-in-possession bank accounts as of September 30,
2017, which sum is more than sufficient to cover Park’s requested payment of $3,300.00 for the
Covered Period, which amount represents eighty percent (80%) of the fees sought by Park for the
Covered Period. Park agrees that the Debtor may hold back twenty percent (20%) of his allowed
fees, with such holdback amount to be paid at the time that the Court approves Park’s fees on a
final basis, or at such later time as agreed upon by the Debtor and Park.
III.
STANDARD OF LAW
Prior to the enactment of the Bankruptcy Code, the rule with respect to compensation
requests in the Ninth Circuit was that the Court should award attorneys’ fees in accordance with
a “strict rule of economy test.” In re THC Financial Corp., 659 F.2d 951, 955 n.2 (9th Cir.
1981), cert. denied, 456 U.S. 977 (1982). This is no longer the law. The legislative history to
Section 330 of the Bankruptcy Code indicates that Congress was primarily concerned with
protecting the public interest in the smooth, efficient operation of the bankruptcy system by
encouraging competent bankruptcy specialists to remain in the field. First National Bank of
Chicago v. Committee of Creditors Holding Unsecured Claims (In re Powerline Oil Co.), 71
B.R. 767, 770 (Bankr. 9th Cir. 1986); In re Baldwin-United Corp., 79 B.R. 321, 346 (Bankr.
S.D. Ohio 1987). Toward this end, Congress specifically disavowed notions of economy of
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 5 of 17
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
6
administration, and provided that compensation in bankruptcy case should be comparable to
what is charged in nonbankruptcy matters. Id. at 346.
Under the lodestar approach, the Court is to determine the number of hours reasonably
expended in an attorney’s representation of a debtor and multiply such number by a reasonable
hourly rate for the services performed. See Delaware Valley Citizens’ Council for Clear Air, 478
U.S. at 565; In re Powerline Oil Co., 71 B.R. 770. A reasonable hourly rate is presumptively the
rate the marketplace pays for the services rendered. Missouri v. Jenkins by Agyei, 491 U.S. 274,
109 S.Ct. 2463, 2469 (1989); Burgess v. Klenske (In re Manoa Finance Co., Inc.), 853 F.2d 687,
691 (9th Cir. 1988). Recognizing that the determination of an appropriate “market rate” for the
services of a lawyer is inherently difficult, the Supreme Court stated: “Market prices of
commodities and most services are determined by supply and demand. In this traditional sense
there is no such thing as a prevailing market rate for the service of lawyers in a particular
community. The type of services rendered by lawyers, as well as their experience, skill, and
reputation, varies extensively – even within a law firm. Accordingly, the hourly rates of lawyers
in private practice also vary widely. The fees charged often are based on the product of hours
devoted to the representation multiplied by the lawyer’s customary rate.” Blum v. Stenson, 465
U.S. 886, 895 n.11 (1984). The Supreme Court has stated that a reasonable attorney’s fee
“means a fee that would have been deemed reasonable if billed to affluent plaintiffs by their own
attorneys.” Missouri v. Jenkins by Agyei, 109 S.Ct. at 2470 (quoting City of Riverside v. Rivera,
477 U.S. 561, 591 (1986) (Rehnquist, J. dissenting)). Accordingly, a reasonable hourly rate is
the hourly amount to which attorneys in the area with comparable skill, experience and
reputation typically would be entitled as compensation. Blum v. Stenson, 465 U.S. at 895 n.11.
Park respectfully submits that his hourly rate in the Debtor’s case is reasonable and
appropriate in the relevant community, and that the Hourly Fees incurred by Park to provide the
accountancy services to the Debtor are fair and reasonable.
/ / /
/ / /
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 6 of 17
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
7
IV.
CONCLUSION
Based on all of the foregoing, Park respectfully requests that the Court enter an order:
1. approving and allowing, on an interim basis, the Hourly Fees incurred by Park
during the Covered Period of June 15, 2017 through and including October 31, 2017 in the total
sum of $4,125.00 (the “Allowed Fees”);
2. authorizing and directing the Debtor to immediately pay $3,300.00 to Park, which
amount is eighty percent (80%) of fees sought by Park in the Covered Period; and
3. granting such other and further relief as the Court deems just and proper.
Dated: November 15, 2017 LEVENE, NEALE, BENDER, YOO
& BRILL L.L.P.
By:
TIMOTHY J. YOO
EVE H. KARASIK
JULIET Y. OH
JEFFREY S. KWONG
LEVENE, NEALE, BENDER, YOO
& BRILL L.L.P.
Attorneys for Debtor and
Debtor-in-Possession
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 7 of 17
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
8
DECLARATION OF YOUNG-WOO PARK
I, Young-Woo Park, hereby declare as follows:
1. I am over 18 years of age. Except where otherwise stated, I have personal
knowledge of the facts set forth below and, if called to testify, I could and would testify
competently thereto.
1. I am a certified public accountant. I am employed as accountant for Cornerstone
Apparel, Inc. d/b/a Papaya Clothing, a California corporation (the “Debtor”), and am the person
responsible for providing accountancy services to the Debtor. Since 1981, my firm and I have
provided public accounting and tax services to various companies in the retail, wholesale, hotel,
medical, pharmaceutical, manufacturing, and real estate industries. A copy of my professional
resume is attached as Exhibit “2” hereto.
2. I have assisted in the drafting of, and reviewed, the first interim application for
the allowance and payment of my fees incurred during the pendency of the Debtor’s bankruptcy
case (the “Application”), to which this declaration is attached. To the best of my knowledge,
information and belief, all of the matters stated in the Application are true and correct. All
capitalized terms not specifically defined herein shall have the meanings ascribed to them in the
Application.
3. During the period from June 15, 2017 through and including October 31, 2017
(the “Covered Period”), I spent a total of 27.5 hours providing accountancy services and
incurred Hourly Fees in the total sum of $4,125.00. The amounts requested in the Application
for the Hourly Fees incurred by me are based on my business records which are kept in the
ordinary course of my business.
4. Attached as Exhibit “1” hereto is a detailed listing of all time that I spent during
the Covered Period for which I seek compensation, including the date that I rendered the service,
a description of the service, the amount of time spent, and fees charged.
5. My discounted hourly billing rate for services rendered to the Debtor is $150.00
per hour.
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 8 of 17
Scanned by CamScanner
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 9 of 17
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
EXHIBIT “1”
[Fees]
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 10 of 17
Cornerstone Apparal, Inc.-Texas
Time Record
Texas sales tax audit for 2/1/2014 -5/31/2017
Date Work performed Time in Time out Hour
8/28/2017 Enterance conference and prepared
documents reqeusted by the auditor 9:50 11.75 2.25
9/26/2017 Documents reviewed and answered to 10.00 11.25 1.25
auditor's questions and communicated
with auditor
10/19/2017 Compared excell format of 4 expenses 2.75 3.00 0.25
with hard papers and e-mail to auditor
10/26/217 Verified auditor's sampling of all expenses 6:00 18:00 3.50 7.25
and categorized vendors by sample range.
rate $150
10/31/2017 Billed Amount $1,087.50
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 11 of 17
Cornerstone Apparal, Inc.
Time Record
Reviewed Notice of Intent to make
7/25/2017 Audit changes and prepared sales 1:00 4:45 3.75
tax reconciliation
7/26/2017 Reviewed audit adjustments & requested 3:00 4:15 1.50
documents from client
7/27/2017 Write penalty waival letter 3:00 5:00 2.00
8/16/2017 Reviewed equipment rental documents 9:50 12:25 2.75
and communicated to auditor
8/25/2017 Prepared documents request by reviewing 10:00 11:50 1.50
all auditor's paper
8/29/2017 Verified auditor's total bases and sample 1.50 3.50 2.00
and communicated to auditor
8/31/2017 Reviewed audit adjustments & talked to 10.00 11.00 1.00 14.50
Mr. Yi for settlement
Florida sale tax for 8/1/2016 to 6/15/2017
8/14/2017 Reviewed audit adjustments and 3:50 4:25 0.75
responded to auditor
9/26/2017 Reviewed documents: expenses 10.00 10.50 0.50
9/27/2017 Reviewed auditor's proposal and compared 10.00 12.50 2.50
with estimated actuals. 1.50 2.75 1.25
10/3/2017 Reviewed depreciation invoices and 1.00 1.75 0.75 5.75
faxed to the auditor
20.25
150
10/24/2017 Billed $3,037.50
10/25/2017 Reviewed Advertising, Alarm, Auto &
computer maintenance expenses for
1/1/2017 to 6/15/2017 and added expenses
and caculated additional taxes 3.75 5.25 1.50
10/26/2017 Communicated with the auditor for
final settlement 9 10.25 1.25 2.75
rate 150
$412.50
10/31/2017 Waived ($412.50)
Balance due None
1 of 1
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 12 of 17
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
2
EXHIBIT “2”
[Professional Resume]
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 13 of 17
Young-Woo Park Certified Public Accountant
2975 Wilshire Boulevard, Suite #508
Phone (213) 380-1231, Fax (213) 380-9112
Resume
January, 1970: Graduated from Fort Hays Kansas State University with MBA.
1970 thru 1975: Worked for Century Medical Inc. as general accountant.
1976 to 1978: Worked for Kaiser Permanente as reimbursement specialist for Medicare & Medi-Cal.
1979 to 1980: Worked for Del Fulguson, CPA as auditor
.
1981 to present: Opened own CPA firm, providing public accounting and tax services in various areas:
retail, wholesale, hotel, hospital, convalescent hospital, home health care, medical
and dental care services, pharmacy, manufactures, multi-residential property, Hud
project, exempt organization, trust and estate.
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 14 of 17
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of California.
June 2012 F 9013-3.1.PROOF.SERVICE
PROOF OF SERVICE OF DOCUMENT
I am over the age of 18 and not a party to this bankruptcy case or adversary proceeding. My business address is: 10250 Constellation Boulevard, Suite 1700, Los Angeles, CA 90067 A true and correct copy of the foregoing document entitled: FIRST INTERIM APPLICATION OF YOUNG-WOO PARK, CPA FOR APPROVAL OF FEES; DECLARATION OF YOUNG-WOO PARK IN SUPPORT THEREOF will be served or was served (a) on the judge in chambers in the form and manner required by LBR 5005-2(d); and (b) in the manner stated below: 1. TO BE SERVED BY THE COURT VIA NOTICE OF ELECTRONIC FILING (NEF): Pursuant to controlling General Orders and LBR, the foregoing document will be served by the court via NEF and hyperlink to the document. On November 15, 2017, I checked the CM/ECF docket for this bankruptcy case or adversary proceeding and determined that the following persons are on the Electronic Mail Notice List to receive NEF transmission at the email addresses stated below:
Service information continued on attached page 2. SERVED BY UNITED STATES MAIL: On November 15, 2017, I served the following persons and/or entities at the last known addresses in this bankruptcy case or adversary proceeding by placing a true and correct copy thereof in a sealed envelope in the United States mail, first class, postage prepaid, and addressed as follows. Listing the judge here constitutes a declaration that mailing to the judge will be completed no later than 24 hours after the document is filed. Debtor Cornerstone Apparel, Inc. 5807 Smithway Street Los Angeles, CA 90040 United States Trustee Kelly L. Morrison 915 Wilshire Blvd., Suite 1850 Los Angeles, California 90017
Service information continued on attached page 3. SERVED BY PERSONAL DELIVERY, OVERNIGHT MAIL, FACSIMILE TRANSMISSION OR EMAIL (state method for each person or entity served): Pursuant to F.R.Civ.P. 5 and/or controlling LBR, on November 15, 2017, I served the following persons and/or entities by personal delivery, overnight mail service, or (for those who consented in writing to such service method), by facsimile transmission and/or email as follows. Listing the judge here constitutes a declaration that personal delivery on, or overnight mail to, the judge will be completed no later than 24 hours after the document is filed.
Served via Attorney Service Hon. Vincent P. Zurzolo United States Bankruptcy Court Edward R. Roybal Federal Building 255 E. Temple Street, Suite 1360 / Ctrm 1368 Los Angeles, CA 90012 I declare under penalty of perjury under the laws of the United States of America that the foregoing is true and correct. November 15, 2017 Stephanie Reichert /s/ Stephanie Reichert Date Type Name Signature
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 15 of 17
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of California.
June 2012 F 9013-3.1.PROOF.SERVICE
1. TO BE SERVED BY THE COURT VIA NOTICE OF ELECTRONIC FILING (NEF):
Dustin P Branch on behalf of Creditor PGIM Real Estate, Starwood Retail Partners, LLC, The Macerich Company, Westfield, LLC [email protected], [email protected];[email protected] John H Choi on behalf of Interested Party Courtesy NEF [email protected], [email protected] Richard T Davis on behalf of Creditor Spotsylvania Mall Company [email protected], [email protected] John P Dillman on behalf of Creditor Cypress-Fairbanks ISD, Galveston County, Harris County, Tyler County: [email protected] Scott Ewing on behalf of Interested Party Courtesy NEF [email protected], [email protected];[email protected];[email protected] Matthew A Gold on behalf of Creditor Argo Partners [email protected] Ronald E Gold on behalf of Creditor Washington Prime Group Inc. [email protected], [email protected] Courtney J Hull on behalf of Creditor Texas Comptroller of Public Accounts [email protected], [email protected] Clifford P Jung on behalf of Interested Party Courtesy NEF [email protected], [email protected];[email protected] Eve H Karasik on behalf of Debtor Cornerstone Apparel, Inc. [email protected] John W Kim on behalf of Attorney John W Kim [email protected] Jeffrey Kurtzman on behalf of Creditor PREIT Services, as agent for PR Springfield Town Center, LLC [email protected] Jeffrey S Kwong on behalf of Debtor Cornerstone Apparel, Inc. [email protected], [email protected] Dare Law on behalf of U.S. Trustee United States Trustee (LA): [email protected] Scott Lee on behalf of Creditor Committee Official Committee of Unsecured Creditors [email protected] Noreen A Madoyan on behalf of Interested Party Courtesy NEF [email protected], [email protected];[email protected];[email protected] Thor D McLaughlin on behalf of Creditor Taubman Landlords [email protected], [email protected]
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 16 of 17
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
This form is mandatory. It has been approved for use by the United States Bankruptcy Court for the Central District of California.
June 2012 F 9013-3.1.PROOF.SERVICE
Monserrat Morales on behalf of Interested Party Courtesy NEF [email protected], [email protected];[email protected];[email protected] Kevin M Newman on behalf of Creditors Carousel Center Company, L.P., EklecCo NewCo LLC, and Pyramid Walden Company, L.P. [email protected], [email protected] Juliet Y Oh on behalf of Debtor Cornerstone Apparel, Inc. [email protected], [email protected] Kristen N Pate on behalf of Creditor GGP Limited Partnership [email protected] Christopher E Prince on behalf of Interested Party Courtesy NEF [email protected], [email protected];[email protected];[email protected] Lovee D Sarenas on behalf of Creditor Committee Official Committee of Unsecured Creditors [email protected] Benjamin Seigel on behalf of Interested Party Courtesy NEF [email protected], [email protected];[email protected] Michael A Shakouri on behalf of Creditor c/o Goodkin & Lynch 5060 Montclair Plaza Lane Owner, LLC [email protected], [email protected] Ronald M Tucker, Esq on behalf of Creditor Simon Property Group, Inc. [email protected], [email protected];[email protected];[email protected] United States Trustee (LA) [email protected] Ashley R Wedding on behalf of Creditor Temecula Towne Center Associates L.P. [email protected], [email protected] Elizabeth Weller on behalf of Creditor Dallas County, Smith County, and Tarrant County [email protected] Eric R Wilson on behalf of Creditor Committee Official Committee of Unsecured Creditors [email protected], [email protected] Timothy J Yoo on behalf of Debtor Cornerstone Apparel, Inc. [email protected]
Case 2:17-bk-17292-VZ Doc 227 Filed 11/15/17 Entered 11/15/17 11:55:02 Desc Main Document Page 17 of 17
