JOHN WAITES, Bankruptcy Judge
The relief set forth on the following pages, for a total of 9 pages including this page, is hereby ORDERED.
ORDER GRANTING SUBSTANTIVE CONSOLIDATION
This matter comes before the Court upon the motion ("Motion") of L. Stan Neely ("Trustee"), the Chapter 11 Trustee for Geo. W. Park Seed Co., Inc. ("Park Retail"); Park Seed Wholesale, Inc. ("Park Wholesale"); Jackson Perkins Company, Inc. ("JPC"); J P Acquisition, Inc. ("JPA"); and Jackson Perkins Wholesale, Inc. ("JPW") (collectively "Debtors") for the entry of an order substantively consolidating these bankruptcy cases. Notice of the hearing on the Motion was provided on an expedited basis by order of the Court. Rosetree Nurseries, LLC filed an objection. The Unsecured Creditors Committee and Wells Fargo Bank, N.A. appeared at the hearing in support of the Trustee's Motion.
The Court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 157 and 1334. This matter is a core proceeding pursuant to 28 U.S.C. § 157(b)(2), and venue is proper pursuant to 28 U.S.C. §§ 1408 and 1409. Pursuant to Rule 52, Fed.R.Civ.Pro., which is made applicable to this proceeding by Rule 7052, Fed.R.Bankr.P., the Court makes the following Findings of Fact and Conclusions of Law.
To the extent any of the following Findings of Fact constitute Conclusions of Law, they are adopted as such, and to the extent any of the following Conclusions of Law constitute Findings of Fact, they are so adopted.
FINDINGS OF FACT
A. Procedural History
Park Retail, Park Wholesale, and JPC filed petitions for relief under Chapter 11 of the United States Bankruptcy Code ( 11 U.S.C. §§ 101, et seq., the "Bankrutpcy Code") on April 2, 2010 ("First Petition Date"). On April 8, 2010, the Court entered an order administratively consolidating these three cases and subsequently entered an order appointing the Trustee as Chapter 11 Trustee for these three debtors. An Unsecured Creditors Committee was formed for the three consolidated cases.
JPW and JPA filed their petitions for relief on May 10, 2010 ("Second Petition Date"). On May 21, 2010, an order was entered granting administrative consolidation of these cases with the previous three. The same Trustee was appointed as Chapter 11 Trustee for JPA and JPW. The United States Trustee then amended the appointment of the Unsecured Creditors' Committee (the "Committee") to add two new members to ensure representation by creditors of all five entities. Thus, the composition of the Committee is the same for all five administratively consolidated cases.
B. Unity of Ownership
Donald and Glenda Hachenberger (the "Hachenbergers") own 100% of the stock of Park Retail, which, in turn, owns 100% of the stock of Park Wholesale. The Hachenbergers own 10% of the stock of JPA, with the other 90% owned in equal shares by three Trusts owning non-voting shares of JPA. Each of the Trusts is in the name of one of the Hachenberger's children. JPA owns 100% of JPC and JPW.
C. Pre-Petition Intercompany Transfers, Assets, and Liabilities
Prior to the First Petition Date, money and assets flowed freely among the Debtors. The Debtors' management team had weekly meetings to determine which of the Debtors needed money for the week and which of the Debtors had money available. Funding needs were then allocated among all of the Debtors without regard to their source. These transfers were not always recorded on the Debtors' books and records.
Because of the intercompany transfers, the Debtors' books and records are inaccurate. It is not possible to determine with certainty which assets belong to which Debtors and which Debtors have obligations to which creditors. As a result, the information on each of the Debtors' bankruptcy schedules is not accurate.
There have been many attempts, both pre-petition and post-petition, to accurately identify and document all intercompany transfers, but these attempts have not been successful. According to testimony presented, the Debtors employed numerous professionals, prior to the First Petition Date, to attempt to untangle these Debtors' affairs. Despite spending approximately $1,000,000 on professional fees and expenses, these attempts were unsuccessful. The Trustee testified that, in his opinion, it could cost over $1,200,000 to separate these Debtors, that any such effort would take many months to complete, and that the result would necessarily remain inexact and indefinite.
D. Employees, Management, and Administration
All of the Debtors' operations are conducted from a facility located in Greenwood, South Carolina which is maintained as their principal place of business. The Debtors share a president, Charles Fox, and general counsel, Kim Thomason. The Debtors also share the following: general management; employees; administration; human resources; accounting; information technology; catalog services; creative support; call center personnel; and e-commerce employees. Although the Debtors and the Trustee have made attempts to allocate the costs of these services among the Debtors, it is very difficult to value these services on a per-entity basis, and all attempted allocations are inexact. The Debtors' technical support and information technology centers are maintained as one at the Greenwood facility and cannot be separated without extreme difficulty and a great risk of loss of information.
The majority of the Debtors' employees are under the impression that they work for one of the five Debtors, either Park Retail or one of the Jackson Perkins entities, and do not recognize that they actually work for five entities. This confusion extends to customers and vendors, who are often confused regarding the identity of the Debtors.
E. The Trustee's Efforts
Since his appointment, the Trustee has attempted to maintain these entities as separate companies and to identify which Debtors owe which creditors, and which Debtors own which assets, but he has not been successful. At present, JPC is set to begin production of its holiday catalog, which requires a large expenditure. This catalog appears to be a substantial component of the value of the Debtors as a going concern. All potential buyers of the Debtors' assets are interested in maintaining the catalog, and, if the catalog is not produced, then the interest in the purchase of the Debtors' assets will dwindle and the purchase price will be diminished.
Currently, JPC does not have the funding necessary for essential upfront expenses of the catalog. JPC has been granted multiple extensions on the payment deadlines for the catalog and cannot extend them any further. If JPC cannot make a substantial payment to purchase paper for the holiday catalog immediately, then it will lose its paper order and be unable to produce a timely catalog. Outside of bankruptcy and in the normal course of these Debtors' operations, Park Retail and Park Wholesale would transfer the funds to JPC to pay for these items. However, this cannot be done within the bankruptcy, absent consolidation. If JPC does not obtain funding for this catalog immediately, the value of the Debtors' estates will be impacted substantially.
CONCLUSIONS OF LAW
"Substantive consolidation is an action allowed by the broad equitable powers of 11 U.S.C. § 105." Campbell vs. Cathcart (In re Derivium Capital, LLC), 380 B.R. 429, 441 (Bankr. D.S.C. 2006) (citing Sampsell v. Imperial Paper Color Corp., 313 U.S. 215, 218 (1941)). In order for a court to entertain a motion for substantive consolidation there must be notice and an opportunity to be heard. In re Bonham, 229 F.3d 750, 765 n. 9 (9th Cir. 2000).
"Courts have ordered substantive consolidation in numerous procedural contexts," including upon motion and as a contested matter. In re Bonham, 229 F.3d 750, 765 n. 9 (9th Cir. 2000); see Munford, Inc. v. TOC Retail, Inc. (In the Matter of Munford, Inc.), 115 B.R. 390 (N.D. Ga. 1990) (substantive consolidation brought before Court via adversary proceeding by a debtor seeking to substantively consolidate with non-debtors); In re Giller, 962 F.2d 796 (8th Cir. 1992) (substantive consolidation of six related Chapter 11 debtors); Fed. Deposit Ins. Corp. v. Colonial Realty Co., 966 F.2d 57 (2nd Cir. 1992) (substantive consolidation in Chapter 7). Courts have also ordered substantive consolidation prior to the filing of a plan of reorganization and disclosure statement. See In re Keene Properties of South Carolina, C/A No. 04-06897-W, slip op. (Bankr. D.S.C. Dec. 4, 2004) (substantive consolidation ordered in December 2004, with plan and disclosure statement not filed until September 2005). In all of the above cited cases, substantive consolidation was ordered outside of the context of a plan of reorganization. "No uniform guideline for determining when to order substantive consolidation has emerged." In re Bonham, 229 F.3d at 765. In addition, "[c]ourts have permitted the consolidation of non-debtor and debtor entities in furtherance of the equitable goals of substantive consolidation" In re Bonham, 229 F.3d 750, 765 (9th Cir. 2000).
South Carolina courts use the test adopted in the Second Circuit to determine whether to substantively consolidate a debtor's estate with a related entity. Derivium, 380 B.R. at 442 (citing In re Keene Properties of S.C., C/A No. 04-06897-W, slip op. (Bankr.D.S.C. Dec. 4, 2004)). "Under this test, substantive consolidation is appropriate when 1) creditors dealt with the entities as a single economic unit and did not rely on separate identities in extending credit or 2) when the affairs of the debtor are so entangled that consolidation will benefit all creditors." Id.; Union Sav. Bank v. Augie/Restivo Banking Co., Ltd. (In re Augie/Restivo Banking Co., Ltd.), 860 F.2d 515 (2nd Cir. 1988).
In Derivium, the following was sufficient to justify substantive consolidation: (1) the affairs of Derivium and the non-debtor entities were so entangled that their pre-petition operations were as a single entity for all practical purposes; (2) consolidation would benefit creditors because untangling the pre-petition affairs would be unduly expensive; (3) Derivium and the non-debtor entities had unity of ownership; (4) debt, guarantees, and cash were shared between Derivium and the non-debtors, as well as transfers of assets without observation of corporate formalities; (5) Derivium and/or at least one of the non-debtors were grossly undercapitalized; (6) the estate would benefit by avoiding the harm caused by the non-debtors from transfers of assets and other actions; (7) the estate would benefit by increasing assets for distribution; (8) the estate would benefit by streamlining the liquidation/distribution processes; and (9) creditors of Derivium and the non-debtors did not rely on their separate identities when extending credit.
Application of these elements to the facts in the instant case reveals the following:
Entangled Pre-Petition Affairs and Operation as a Single Entity
Prior to April 2, 2010 (the "First Petition Date"), the Debtors operated as one entity and commonly commingled funds. At that time, the Debtors operated out of one facility, shared employees and management, and shared resources. The operations were so entangled that customers, employees, and vendors had difficulty distinguishing between the Debtors and were often confused by the different Debtor entities.
Expense to Untangle and Effect on Creditors
The affairs of these Debtors appear to be hopelessly entangled. The Trustee indicates that any attempt to separate the estates would cost over $1,000,000 and would take many months to complete. Consolidation prevents the need for these expenditures and provides creditors the best opportunity to receive a distribution. Benefit to these creditors is indicated by the fact that consolidation is supported by the Unsecured Creditors Committee.
Unity of Ownership
The Debtors are all owned by the same family or entities owned by that family.
Commingling of Funds and Transfers without Observation of Corporate Formalities
Money flowed freely between the Debtors pre-petition, and these transfers were not always properly recorded. Corporate formalities with regard to transactions and interaction among the Debtors were not always observed. As a result of these intercompany transfers, which have taken place over an extended period of time, the Debtors and Trustee cannot determine with any degree of certainty which debts belong to which Debtor or which assets belong to which Debtor.
Benefit to Undercapitalized Debtor
Without substantive consolidation, one of the Debtor entities will be unable to fund the holiday catalog which is essential to all of the Debtors' continued operations and significant to potential purchasers. Consolidation will allow the transfer of funds among the entities and will allow the Debtors to meet the deadlines placed on the production of this holiday catalog. The testimony presented by the Trustee indicates that substantive consolidation is critical to effectuate the best means of reorganization.
Avoiding Harm to the Estate
The facts of the present case do not involve a non-debtor entity whose actions might harm the estate. Therefore, this element does not apply to the instant case. There is no evidence, however, that consolidation would harm the estates in any way, and in fact the testimony revealed just the opposite.
Increasing Assets for Distribution and Streamlining the Distribution Process
At present, it is undetermined which creditors are entitled to distributions from which of the Debtors' estates, or which assets belong to which estates. These determinations will be costly and time consuming, and the results inexact. By the time these Debtors' affairs are untangled, if that is even possible to achieve, there is no guarantee that all creditors will receive a distribution. Substantive consolidation of the Debtors will streamline the distribution process, making it more likely that the creditors will receive distributions, and more likely that the creditors will receive distributions in a timely manner.
Creditors Did Not Rely on Separate Identities when Extending Credit
Creditors were often confused with regard to the identity of the Debtor, and many creditors treated the Debtors as if they were one entity. Although more than one of the Debtor entities may have done business with a particular creditor, the Debtors often had only one account with those creditors. Thus, creditors did not rely on separate corporate identities when extending credit to the Debtors.
Analyzing the factors above, the Court is satisfied that there is sufficient justification to substantively consolidate the Debtors' bankruptcy estates. Based upon the foregoing findings and conclusions, it is hereby ORDERED, ADJUDGED AND DECREED that:
1. The Trustee has provided sufficient notice of the Motion and hearing pursuant to the order of the Court and in compliance with Federal Rule of Bankruptcy Procedure 4001.
2. The Motion is granted and the Debtors' estates are substantively consolidated, effective July 12, 2010, under Case No. 10-02431-jw; provided that nothing herein contained shall affect the cash collateral orders previously entered in these proceedings; and provided further that the secured status of valid liens, mortgages, and security interests are preserved, without change, to the extent such mortgages, liens, and security interests were secured as of the effective date of this order.
AND IT IS SO ORDERED.
Notice Recipients
District/Off: 0420-7 User: weathers Date Created: 7/22/2010 Case: 10-02431-jw Form ID: pdf01 Total: 437 Recipients of Notice of Electronic Filing: ust US Trustee's Office USTPRegion04.CO.ECF@usdoj.gov intp US Bankruptcy Court Chuck_Meetze@scb.uscourts.gov aty Buchalter Nemer schristianson@buchalter.com aty Weltman, Weinberg Reis Co LPA brodellecf@weltman.com aty Barbara George Barton bbarton@bartonlawsc.com aty J. Nathan Galbreath ngalbreath@nelsongalbreath.com aty Jane H. Downey jane@mttlaw.com aty Janet B. Haigler jhaigler@finkellaw.com aty Janet B. Haigler jhaigler@finkellaw.com aty Janet B. Haigler jhaigler@finkellaw.com aty John B. Butler, III jbbiii@bellsouth.net aty John B. Kelchner kelchner@kornlawfirm.com aty Joseph D. Frank jfrank@fgllp.com aty Joseph F. Buzhardt, III Joseph.F.Buzhardt@usdoj.gov aty Joseph F. Buzhardt, III USTPRegion04.CO.ECF@usdoj.gov aty Julio E. Mendoza, Jr. rmendoza@nexsenpruet.com aty Lawrence M. Hershon lawrencehershon@parkerpoe.com aty R. Geoffrey Levy llfecf@levylawfirm.org aty Richard R. Gleissner rgleissner@finkellaw.com aty Robert C. Byrd bobbybyrd@parkerpoe.com aty Rory D. Whelehan rwhelehan@wcsr.com aty Steven K. Kortanek skortanek@wcsr.com aty Tara E. Nauful tnauful@hsblawfirm.com aty William Harold Short, Jr. bshort@hsblawfirm.com TOTAL: 24 Recipients submitted to the BNC (Bankruptcy Noticing Center): db Geo. W. Park Seed Co., Inc. PO Box 52999 Greenwood, SC 29649 intp White Flower Farm, Inc. Nelson Galbreath, LLC 25 East Court Street Suite 201 Greenville SC, 29601 UNITED STATES cr Wells Fargo Bank, N.A. c/o Robert C. Byrd Parker Poe Adams Bernstein LLP 200 Meeting Street, Suite 301 Charleston, SC 29401 cr Day Seckler LLP c/o Mr W Day, CPA, CIRA, CVA 300 Westage Business Crt Dr Suite 160 Fishkill, NY 12524 cr Haynsworth Sinkler Boyd, P.A. c/o William H. Short PO Box 11889 Columbia, SC 29211 cr Donald J. Hackenberger 4878 Markham Woods Road Longwood, FL 32779 tr L Stan Neely 4112 Barton Lane Rock Hill, SC 29732 cr Rosetree Nursery, LLC, isaoa 1 Corporate Dr. Ste. 360 Lake Zurich, IL 60047-8924 cr IKON Financial Services PO Box 13708 Macon, GA 31208-3708 cr Chase Paymentech Solutions LLC Attn: Lazonia Clark 14221 Dallas Pkwy, Bldg II Dallas, TX 75254 intp The Conard-Pyle Co. c/o Tara E. Nauful Haynsworth Sinkler Boyd, P.A. P.O. Box 11889 Columbia, SC 29211 cr Oracle America, Inc. Buchalter Nemer Shawn M. Christianson 333 Market St., 25th Floor San Francisco, Ca 94105 intp Jackson Perkins Company, Inc. PO Box 5002 Hodges, SC 29653 intp Park Seed Wholesale, Inc. PO Box 52999 Greenwood, SC 29649 intp J P Acquisition, Inc. 2 Floral Avenue PO Box 5002 Hodges, SC 29653 intp Jackson Perkins Wholesale, Inc. 2 Floral Avenue PO Box 5002 Hodges, SC 29653 cr Robert Colacello PO Box 1160 Stevenson, WA 98648 cr Rosetree Nurseries, LLC, isaoa 1 Corporate Dr. Ste. 360 Lake Zurich, IL 60047-8924 cr IBM Credit LLC Attn Ian Winchester Special Handling Gro 4111 Northside Parkway Atlanta, GA 30327 aty Cynthia M. Lover PO Box 2740 Myrtle Beach, SC 29578-2740 aty David S Wood RUDEN McCLOSKY SMITH SCHUSTER RUSSELL PA 420 S Orange Ave Suite 920 PO Box 4950 Orlando, FL 32802-4950 541391801 A M LEONARD INC PO BOX 816 PIQUA OH 45356-0816 541429409 A T CLAYTON CO INC 300 ATLANTIC STREET 7TH FLOOR STAMFORD CT 06901-3513 541391803 A-C LOGISTICS PO BOX 750 ANDERSON SC 29622-0760 541391804 ADOBE SYSTEMS INC 75 REMITTANCE DRIVE SUITE 1025 CHICAGO IL 60675-1025 541391805 AMERICAN EXPRESS PO BOX 650448 DALLAS TX 75265-0448 541391806 AMERICAN HERITAGE LIFE INS CO PO BOX 650514 DALLAS TX 75265-0514 541391807 AMERIGAS 223 HWY 28 BYPASS ANDERSON SC 29624 541391808 ARROWHEAD ALPINES PO BOX 857 FOWLERVILLE MI 48836 541439210 ARTEHOUSE ATTN BARBARA (ACCOUNTING) 2201 STURGIS RD UNIT A OXNARD CA 93035 541449267 ATRADIUS COLLECTIONS, INC. 1200 N. ARLINGTON HEIGHTS RD. 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EMPLOYMENT SECURITY COMM P O BOX 995 COLUMBIA SC 29202 541391954 SC DEPT OF TRANSPORTATION OUTDOOR ADVERTISING PO BOX 191 COLUMBIA SC 29202-0191 541391955 SC ENFORCEMENT DIVISION ATTN FINANCE PO BOX 21398 COLUMBIA SC 29221 541391956 SC MFG EXTENSION PARTNERSHIP 817 CALHOUN STREET COLUMBIA SC 29201 541410992 SCHAWK USA 18211 NE 68TH STREET STE E 120 REDMOND WA 98052 541391957 SCHREINER'S IRIS GARDENS INC 3625 QUINABY ROAD NE SALEM OR 97303-9720 541391958 SCIT LLC 327 MAIN STREET PO BOX 50808 GREENWOOD SC 29646 541410993 SCRANTON GILLETTE COMMUNICATIO 3030 SALT CREEK LANE STE 201 ARLINGTON HEIGHTS IL 60005 541391959 SCRIPPS NETWORKS INTERACTIVE PO BOX 602031 CHARLOTTE NC 28260-2031 541391960 SECURITIES EXCHANGE COMM 3475 LENOX ROAD NE SUITE 1000 ATLANTA GA 30326 541410994 SERVICE PRINTING CO INC 1351 KEY ROAD COLUMBIA SC 29201 541391961 SHAKE AWAY 2330 WHITNEY AVE HAMDEN CT 06518-3513 541391962 SHERMAN NURSERY CO PO BOX 579 CHARLES CITY IA 50616-0579 541391963 SLOAN MONTGOMERY GREGORY HALL INC PO BOX 6196 COLUMBIA SC 29260 541391964 SMITH MOORE LEATHERWOOD LLP 300 MCBEE AVENUE SUITE 500 GREENVILLE SC 29601 541410995 SOUTHCOMM PUBLISHING CO INC 2600 ABBEY COURT ALPHARETTA GA 30004 541391965 SOUTHEAST INDUSTRIAL EQUIPMENT PO Box 39110 CHARLOTTE NC 28278 541391966 SOUTHEASTERN FREIGHT LINES INC PO BOX 1691 COLUMBIA SC 29202-1691 541391967 SOUTHERN AGRI INSECTICIDES PO BOX 429 HENDERSONVILLE NC 28793 541391968 SOUTHERN BURGLAR FIRE ALARM PO BOX 667 BELTON SC 29627-0667 541391969 SOUTHERN IMAGING GROUP INC ATTN ELAINE COLLINS 2110 JODY ROAD FLORENCE SC 29501 541391970 SPECIALITY TAG LABEL INC PO BOX 1500 FLOWERY BRANCH GA 30542 541391971 SPRING VALLEY GREENHOUSE INC PO BOX 552 WALWORTH NY 14568-0552 541409478 SPRING VELLEY GREENHOUSE INC CYNTHIA M LOVER, ATTORNEY FOR CREDITOR PO BOX 8026 MYRTLE BEACH SC 29578 541391972 SPROUTAMO BOX 17 LAKE MILLS WI 53551-0017 541391973 STEWART FARMS 6474 HIGHWAY 92 ENOREE SC 29335 541391974 STINCHCOMB NURSERY STINCHCOMB ASSOCIATES 118 E ADAMS STREET SANDUSKY OH 44870 541391975 STOCKMAN OIL CO INC 1138 REYNOLDS AVE GREENWOOD SC 29649-2736 541391976 SUN LIFE FINANCIAL PO BOX 7247-0381 PHILADELPHIA PA 19170-0381 541391977 SUNLIFE FINANCIAL (STOP LOSS) PO BOX 95271 CHICAGO IL 60694 541411412 Scripps Networks Ad Sales/ROS (8931) c/o Szabo Associates, Inc. 3355 Lenox Road NE, 9th Floor Atlanta, GA 30326 541391978 TECHNOLOGIES PLUS INC 4108 PARK ROAD SUITE 412 CHARLOTTE NC 28209-2262 541473527 TERESA AYALA 404 PIEDMONT AVENUE GREENWOOD SC 29646 541391979 TERRACYCLE INC 121 NEW YORK AVENUE TRENTON NJ 08638-5201 541410996 THE CYRIL SCOTT CO CORP PO Box 310 Lancaster OH 43130-0310 541391980 THE GREENVILLE NEWS PO BOX 677566 DALLAS TX 75267-7566 541391981 THE HOMESTEAD NURSERIES 105 BIEZEN 2771 CT BOSKOOP HL 541401013 THE HOMESTEAD NURSERIES HG BENCKHUIJSEN ZONEN BV BIEZEN 105 2771 CT BOSKOOP, THE NEATHERLANDS 541410997 THE HOMESTEAD NURSERIES, NETHERLANDS THE HOMESTEAD NURSERIES BIEZEN 105 2771 CT BOSKOOP NETHERLANDS 541391982 THE MAC DETECTIVE THOMAS SANDERS 2018 W BUTLER RD #130 MAULDIN SC 29662-2536 541391983 THE PLANT GROUP INC 117 POND RD NORTH FRANKLIN CT 06254 541410998 THE PLANT GROUP INC C/O ROY W BOGGS ESQ 1300 PICKENS STREET COLUMBIA SC 29201 541410999 THE TAUNTON PRESS GANMI 63 SOUTH MAIN ST P O BOX 5506 NEWTON CT 06470 541391984 THOMAS E MOORE INC PO BOX 794 DOVER DE 19903 541411000 THREE Z PRINTING CO 902 WEST MAIN STREET TEUTOPOLIS IL 62467 541391985 TOMMY CO KNEE PADS INC 12202 OLD YALE ROAD SURREY BC 0 V3V 3X5 541401011 TRANSWORLD SYSTEMS INC ATTN TSI COMMERCIAL DIVISION 24891 NETWORK PLACE CHICAGO IL 60673 541391986 TREE MARC INC PO BOX 1447 BOONE NC 28607-1447 541391987 TRIANGLE TRUE VALUE HARDWARE 1500 KATEWAY GREENWOOD SC 29646-3722 541473530 TROSHA HOLLOWAY 24 W MAIN STREET WARE SHOALS SC 29692 541391988 TWIXWOOD NURSERY PO BOX 247 BERRIEN SPRINGS MI 49103-0247 541446604 Tena Criner Epperly 4081 Childress Road Christianburg, VA 24073 541423673 The Hispanic College Fund Attn Mr J Fernando Barrueta 1301 K Street NW Washington DC 20005 541411375 The Plant Group, Inc. 117 Pond Road Route 207 Franklin, CT 06254 541446542 Theodore Lee Williams 2312 Edgehill Road Salina, KS 67401 541391989 ULINE ATTN ACCOUNTS RECEIVABLE 2200 S LAKESIDE DR WAUKEGAN IL 60085-8311 541398473 UNISOURCE 850 N ARLINGTON HEIGHTS RD ITASCA IL 60143-2885 541391990 UNISOURCE — COLUMBIA PO BOX 409884 ATLANTA GA 30384-9884 541409541 UNISOURCE WORLDWIDE INC CYNTHIA M LOVER ATTORNEY FOR CREDITOR PO BOX 8026 MYRTLE BEACH SC 29578 541391991 UNITED STATES ATTORNEY DISTRICT OF SOUTH CAROLINA 1441 MAIN STREET SUITE 500 COLUMBIA SC 29201 541406858 UNITED TELEPHONE COMPANY OF THE CAROLINAS LLC PO BOX 7971 SHAWNEE MISSION KS 66207-0971 541391992 UNITED WAY OF GREENWOOD 929 PHOENIX ST GREENWOOD SC 29646 541391993 UPS PO BOX 7247-0244 PHILADELPHIA PA 19170 541391994 UPS FREIGHT PO BOX 533238 CHARLOTTE NC 28290-3238 541391995 UPS/PSC SCS CHARLOTTE PO BOX 533238 CHARLOTTE NC 28290-3238 541391996 US MONITOR SERVICE 086 MAPLE AVENUE NEW CITY NY 10956-5092 541391997 USPS DISBURSING OFFICER ACCOUNTING SERVICE CENTER PO BOX 21666 SAINT PAUL MN 55121-0666 541398436 United Parcel Service c/o RMS Bankruptcy Recovery Services P.O. Box 4396 Timonium, Maryland 21094 541391998 VAN BELLE NURSERY PMB 348 PO BOX 8000 SUMAS WA 98295-8000 541391999 VAN HOORN NURSERIES INC 4817 MILLSTREAM RD MARENGO IL 60152-9104 541392000 VEG HERB 222 GRACE CHURCH STREET SUITE 302 PORT CHESTER NY 10573-5155 541392042 VERIPHONE 2099 GATEWAY PLACE SUITE 600 SAN JOSE CA 95110 541392043 VERISIGN INC 487 EAST MIDDLEFIELD RD MOUNTAIN VIEW CA 94043 541392044 VERIZON 133 CALKINS RD ROCHESTER NY 14623 541392001 VISIONS BV MEER EN DUIN 80 2163 HC LI SSE NETHERLANDS 541483073 Verizon Wireless PO BOX 3397 Bloomington, IL 61702 541392002 WEEKS WHSLE ROSE GROWER INC 30135 McCombs Road Wasco CA 93280 541411001 WELLS FARGO 333 S GRAND AVE STE 940 LOS ANGELES CA 90071 541392003 WESTERN CAROLINA PRODUCTS 324 MAIN STREET GREENWOOD SC 29646-2758 541392004 WESTHEFFER CO INC PO BOX 363 LAWRENCE KS 66044-0363 541428406 WILDFLOWERS INTERNATIONAL INC 967 HIGHWAY 128 PHILO CA 95466 541392005 WILLOWAY NURSERIES INC 4534 AVON CENTER RD AVON OH 44011 541411002 WILLOWAY NURSERIES INC C/O ROBERT B WELTMAN ESQ 323 W LAKESIDE AVE STE 200 CLEVELAND OH 44113 541392006 WILSON REFRIGERATION/ELEC INC PO BOX 13365 ANDERSON SC 29624-0008 541391924 WINDSTREAM 2 NORTH MAIN ST GREENVILLE SC 29601 541411003 WINDSTREAM COMMUNICATIONS 2 NORTH MAIN STREET GREENVILLE SC 29601 541412937 WITTEMAN CO/DARWIN PLANTS VEENENBURGERLAAN 108 2182 DC HILLEGOM THE NETHERLANDS 541392007 WONDER SOIL/THE IPATT GROUP 19500 TURNBERRY AVE SUITE 3E MIAMI FL 33180 541392008 WORKSRIGHT SOFTWARE INC PO BOX 1156 MADISON MS 39130-1156 541410952 WORLD PUBLICATIONS II LLC BONNIER CORPORATION 460 N ORLANDO AVE STE 200 WINTER PARK FL 32789 541392045 WRSI 211 WATERFORD SQUARE MADISON MS 39110 541407843 Wells Fargo Financial Leasing, Inc. 800 Walnut Street MAC F4031-050 Des Moines, IA 50309 541419702 Wildflowers International Inc Attn Laura Quatrochi 967 Highway 128 Philo, CA 95466 541446543 William Shaw Young 2201 Argonne Meadows Drive Lake Saint Louis, MO 63367 541409277 XAMER LLC 605 E CRESCENT EXECUTIVE COURT SUITE 336 LAKE MARY FL 32746 541392010 XPEDX PO BOX 644520 PITTSBURGH PA 15264-4520 541392011 XX SMITH INC 932 PAGE RD WASHINGTON NC 27889-9788 541392012 YMCA OF GREENWOOD 1760 CALHOUN RD GREENWOOD SC 29649-8909 TOTAL: 413