EUGENE WEDOFF, Bankruptcy Judge
TOTAL FEES REQUESTED: $325,766.00 TOTAL COSTS REQUESTED: $11,336.31 TOTAL FEES REDUCED: $5,463.00 TOTAL COSTS REDUCED: $2,540.11 TOTAL FEES ALLOWED: $320,303.00 TOTAL COSTS ALLOWED: $8,796.20
TOTAL FEES AND COSTS ALLOWED: $329,099.20
THE COURT HAS MARKED THE ATTACHED TIME AND EXPENSE ENTRIES THAT HAVE BEEN DISALLOWED IN WHOLE OR IN PART. THE BASIS FOR EACH DISALLOWANCE IS DISCLOSED BY THE NUMERICAL NOTATION THAT APPEARS ON THE LEFT SIDE OF EACH HIGHLIGHTED ENTRY. THE NUMERICAL NOTATIONS REFER TO THE ENUMERATED PARAGRAPHS BELOW.
(1) Overhead Costs are Non-Compensable
The Court denies reimbursement for fees or expenses that are overhead costs. Expenses which are overhead are not compensable because they are built into the hourly rate. See In re Wildman, 72 B.R. 700, 731 (Bankr. N.D. Ill. 1987). Overhead, for bankruptcy purposes, includes "all continuous administrative or general costs or expenses incident to the operation of the firm which cannot be attributed to a particular client or cost." In re Convent Guardian Corp., 103 B.R. 937, 939-40 (Bankr. N.D. Ill. 1989) (quoting In re Thacker, 48 B.R. 161, 164 (Bankr. N.D. Ill. 1985)).
(2) Clerical Work Not Compensable
The court disallows the compensation of clerical or stenographic employees of the professional for the performance of routine clerical or administrative activities in the normal course of the professional's business, such as photocopying, secretarial work, or routine filing. Such activities are not in the nature of professional services and must be absorbed by the applicant's firm as an overhead expense. In re Dimas, LLC, 357 B.R. 563, 577 (Bankr. N.D. Cal. 2006) (citing Missouri v. Jenkins, 491 U.S. 274, 288 n. 10 (1989)). See also In re Chellino, 209 B.R. 106, 114 (Bankr. C.D. Ill. 1996) (Paralegal, but not "clerk" services entitled to compensation at an hourly rate; clerk activities are overhead of the professional); Souza v. Miguel, 32 F.3d 1370, 1375 (9th Cir. 1994) (Trustee not entitled to reimbursement or compensation of overhead expenses such as secretarial, stenographic, clerical, and routine messenger services).
(3) Duplication of Services
The Court denies the allowance of compensation for services that duplicate those of another professional or paraprofessional. See 11 U.S.C. § 330(a)(4)(A)(i). Reduction in fees is warranted if multiple attorneys from the same firm appear in court on a motion or argument or for a conference, unless counsel adequately demonstrates that each attorney present contributed in some meaningful way. In re Pettibone, 74 B.R. 293, 307 (Bankr. N.D. Ill. 1987) ("A debtor's estate should not bear the burden of duplication of services. If found in the record, such duplication shall be disallowed by the court as unnecessary."). It is also an accepted principle that generally no more than one attorney may bill for time spent in an intra-office conference or meeting absent an adequate explanation. See In re Adventist Living Ctrs., Inc., 137 B.R. 701, 716 (Bankr. N.D. Ill. 1991); In re Pettibone, 74 B.R. at 303.
(4) Insufficient Description
The Court denies the allowance of compensation for the following task since the description of the time entry fails to identify in a reasonable manner the service rendered. In re Pettibone, 74 B.R. 293, 301 (Bankr. N.D. Ill. 1987) ("A proper fee application must list each activity, its date, the attorney who performed the work, a description of the nature and substance of the work performed, and the time spent on the work. [Citation omitted] Records which give no explanation of the activities performed are not compensable."); In re Wildman, 72 B.R. 700, 708-9 (Bankr. N.D. Ill. 1987) (same).
complexity, importance, and nature of the problem, issue, or task addressed; and
(E) whether the compensation is reasonable based on the customary compensation charged by comparably skilled practitioners in cases other than cases under this title.
Id. § 330(a)(3).
33. Because of the benefits realized by the Debtor, the nature of this case, the standing at the bar of the attorneys who rendered services, the amount of work done, the time consumed, and the skill required, Jenner requests that it be allowed at this time compensation for professional services rendered during the pendency of the Debtor's chapter 11 proceeding in the sum of $325,766.00.
ACTUAL AND NECESSARY EXPENSES
34. Jenner has disbursed, and requests reimbursement of, the following sums for: Business Meals $9.98 Filing Fee $1,516.75 Database Research $73.83 Lexis Research $1,047.38 Westlaw Research $1,492.73 In-City Transportation $69.00 Network Printing $1,097.37 Other (Lien Search; Tax Return Request) $707.23 Photocopy Related Expense $304.04 Publication Charges $1,756.60 Nque Photocopy Expense $2,514.06 Special Messenger Service $17.80 Telephone Expense $38.13 UPS $597.01 Pacer Charges $94.40 TOTAL DISBURSEMENTS $11,336.31 A more detailed list of these expenses is part of Exhibit D hereto. check request and mailer for IRS filing (1.0). 12/10/09 LSR .40 Met with V. Lazar and M. Hinds re status of case. 130.00 12/11/09 VEL .20 Telephone conference with R. Sukley re committee 140.00 process question. 12/11/09 SZM 1.00 Further follow up work on Canopy. 575.00 12/14/09 VEL .50 Telephone conference with M. Keneally re bankruptcy 350.00 process questions and related issues. 12/14/09 VEL .30 Telephone conference with J. Marwil re Spectrum 210.00 recommendation for potential conversion or chapter 11 trustee. 12/14/09 VEL .20 Telephone conference with D. Stevenson re likely 140.00 conversion recommendation. 12/14/09 VEL .20 Telephone conference with D. Stevenson re observers 140.00 rights for board meeting. 12/14/09 SZM .80 Worked on custodial tax issues for DIP. 460.00 12/15/09 VEL .30 Telephone conferences with S. Rasnak re sale and 210.00 potential trustee issues. 12/15/09 VEL .20 Reviewed WARN Act information and forwarded same 140.00 to C. Rozycki. 12/15/09 CJR .20 Reviewed letter of investigation from IDOL and 110.00 prepared emails to and from V. Lazar re same. 12/15/09 SZM .50 Worked on state custodial tax matters. 287.50 12/15/09 MLW .50 Read and responded to M. Matlock email re Canopy 135.00 Financial, Inc. UCC and lien searches; prepared email to CT Corporation re same 12/16/09 VEL .30 Telephone conference with M. Keneally re bank 210.00 statements, document requests and litigation update. 12/16/09 MMH 1.00 Participated in initial debtor interview and meeting with 515.00 US Trustee. 12/17/09 VEL .20 Reviewed WARN Act response materials and follow up 140.00 with C. Rozycki re same. telephone conferences with Matrix regarding cessation of trade processing (.4); telephone conference with A M re retention issues (.2). 12/05/09 MMH 1.40 Review of leases and executory contracts (1.3); e-mails 721.00 with R. Angart regarding UMB (.1). 12/06/09 VEL .20 Reviewed and responded to email from B. Angart re 140.00 CMC prepetition debt. 12/07/09 VEL .50 Reviewed documentation re regulatory concern with 350.00 operations and related issues. 12/07/09 VEL .20 Email re payroll issue and Unicare and office conference 140.00 with M. Hinds re payroll processing issue. 12/08/09 VEL .30 Telephone conference with R. Angart re potential ACH 210.00 overdraft and operational issues. 12/08/09 VEL .20 Email with M. Hinds re Comerica position on FDR 140.00 letter. 12/08/09 MMH 1.50 Conference with R. Angart regarding lease rejection 772.50 issues and review of leases. 12/09/09 VEL .20 Telephone conference with W. Guthrie re sublease issue. 140.00 12/09/09 VEL .30 Follow up with R. Angart re source code request. 210.00 12/09/09 MMH 1.10 Conferred with J.R. Ingram at Canopy regarding payroll 566.50 issue and several telephone conferences with Paychex re same (.8); reviewed contract (.3). 12/10/09 VEL .20 Office conference with M. Hinds re San Francisco 140.00 property. 12/10/09 MMH .90 Telephone conference with R. Angart regarding 463.50 operations issues and properties and equipment (.7); located liquidator for San Francisco property (.2). 12/11/09 VEL .20 Reviewed 10-week budget. 140.00 12/11/09 VEL .30 Telephone conference with R. Angart re difficulty in 210.00 budgeting litigation and offsets. 12/11/09 MXP 1.40 Prepared envelopes and Notice of Action by Written 238.00 Consent for mailing to stock holders (.8); mailed same (.6). ROUTINE PLEADINGS/APPEARANCES MATTER NUMBER — 10040 11/26/09 VEL .50 Reviewed and commented on retention application and 350.00 Stevenson affidavit. 11/26/09 MMH 1.20 Review and revise retention application and Stevenson 618.00 affidavit and circulate same. 11/27/09 VEL 1.20 Office conferences with M. Matlock re finalization of 840.00 retention application, service, first day hearings and related matters. 11/27/09 MHM 1.10 Proofread and updated conflicts checklist for retention 297.00 affidavit. 11/27/09 MHM .60 Revised, finalized and e-filed motion to retain Jenner, D. 162.00 Stevenson declaration and notice of motions. 11/27/09 MHM 2.30 Worked on service ofnotice and first day motions. 621.00 11/27/09 MMH .30 E-mail correpondence with client and V. Lazar regarding 154.50 filing of documents and questions regarding first days. 11/30/09 VEL .40 Office conference with M. Hinds and D. Stevenson re 280.00 preparation for first days. 11/30/09 VEL .40 Office conference with M. Hinds re status, preparation 280.00 for first days and introductory speech. 11/30/09 MXP 1.70 Worked on preparing notebooks for first day motions. 289.00 11/30/09 MHM .60 Office conferences with M. Patterson re hearing binders 162.00 (.2); proofread and revised index and binders (.4). 11/30/09 MHM .30 Prepared and e-filed appearance for M. Hinds. 81.00 11/30/09 MHM .40 Researched alternate service information and updated 108.00 service lists. 11/30/09 MMH 4.50 Meeting with D. Stevenson to discuss first day hearings 2,317.50 and preparation (2.0); continued preparation for first day hearing (2.5). 12/01/09 VEL .30 Office conference with M. Hinds re draft orders and I 210.00 Energizer issue. 12/01/09 MXP .70 Delivered order to Judge's chambers for M. Hinds. 119.00 12/01/09 MHM .70 Updated draft notice of continued hearing. 189.00 12/01/09 MMH 4.40 Prepared for first day hearing and multiple conferences 2,266.00 with V. Lazar and D. Stevenson regarding custodial account issue (2.3); participated in first day hearing (1.0); post hearing conference with interested parties (.5); revised orders and circulated same to Court (.6). 12/02/09 VEL .20 Email with M. Hinds re Rule 1007 statement. 140.00 12/02/09 VEL .20 Edited Rule 1007 form. 140.00 12/02/09 MHM 1.40 Reviewed docket and prepared electronic file data for 378.00 court files. 12/02/09 MHM .40 Drafted, proofread, finalized and e-filed corporate 108.00 ownership statement. 12/02/09 MHM 1.40 Reviewed creditor data and prepared for service of 378.00 utilities order and bank forms order. 12/02/09 MMH .60 Prepared and filed corporate ownership statement. 309.00 12/03/09 VEL .30 Reviewed DOJ letter re information needed for trustee 210.00 and telephone conference with R. Sukley re creditors committee and potential additional creditors lists. 12/03/09 VEL .20 Emails with client re updated top 20 list. 140.00 12/03/09 MHM .40 Drafted, proofread and e-filed certificates of service for 108.00 service of utilities and bank forms orders. 12/03/09 MHM 1.10 Reviewed creditor data and updated payables for 297.00 potential revisions to 20 largest creditor list. 12/03/09 MMH .70 Reviewed and revised A M retention application (.5); 360.50 reviewed list of customers for updated top 20 (.2). 12/04/09 MXP .50 Worked on mailing of notice of continued hearing and 85.00 interim order to service list. 12/04/09 MHM 3.20 Worked on update of creditor list. 864.00 12/04/09 MHM .40 Finalized, e-filed and served notice of continued hearing. 108.00 12/04/09 MHM .40 Researched trustee financial reporting forms and 108.00 forwarded same. 12/04/09 MMH .50 Reviewed updated top 20 list. 257.50 12/07/09 VEL .60 Office conferences with M. Hinds and M. Matlock re 420.00 creditor matrix, bankruptcy notice and zero balance issues. 12/07/09 VEL .40 Follow up re top 20 update and inclusion of customers. 280.00 12/07/09 VEL .20 Office conference with M. Hinds re comments to utilities 140.00 letter. 12/07/09 MHM 3.90 Researched contact information for amended list of 1,053.00 creditors. 12/07/09 MHM 2.80 Worked on formatting custodial accounts list for upload 756.00 of creditors and notice of bankruptcy re same. 12/07/09 MHM .60 Reviewed files and prepared reference of real property 162.00 leases and executory contracts for rejection. 12/07/09 MHM .20 Telephone conferences with J. Ingram re contact 54.00 information for creditors' list. 12/07/09 MHM .70 Proofread, finalized and filed list of 20 largest creditors. 189.00 12/07/09 MMH 1.30 Review of and edits to A M application (.8); confer 669.50 with A M and V. Lazar regarding engagement letter (.5). 12/07/09 MMH .80 Phone conference with R. Angart regarding lease 412.00 rejection and implications regarding same (.3); begin work on rejection documents (.5). 12/07/09 MMH 1.80 Review of new customer information and revised 927.00 creditor matrix (1.0); confer with M. Matlock regarding same (.3); review of individual customer data in connection with same (.5). 12/08/09 VEL .40 Telephone conference with R. Angart re Alvarez 280.00 Marsal post-petition agreement terms and follow up with U.S. Trustee's office re indemnification language. 12/08/09 VEL .30 Emails with R. Angart and board and telephone 210.00 conference with R. Angart re litigation budget. 12/08/09 MHM 1.60 Prepared for service of notice of bankruptcy. 432.00 12/08/09 MHM 2.20 Worked on preparing creditor data for import and upload 594.00 to court. 12/08/09 MMH 1.60 Reviewed A M revision to retention papers and 824.00 conference with A M re same (.8); reviewed v-mail from US Trustee and pulled UAL order to review indemnification language (.3); continued discussion with A M regarding application and engagement letter (.5). 12/08/09 MMH .80 Reviewed US Trustee letter and operating report 412.00 information and began working on schedules and SOFA information gathering. 12/09/09 MHM .60 Reviewed data sheets for utilities contact information. 162.00 12/09/09 MHM 2.10 Reviewed documents and due diligence data for 567.00 schedules information. 12/10/09 VEL .20 Voice mail for C. Moss re Wilson Sonsini retention. 140.00 12/10/09 VEL .40 Telephone conference with R. Angart re cash flow 280.00 report, conversion possibility and schedule preparation. 12/10/09 MHM 1.80 Worked on preparing data for creditor matrix upload. 486.00 12/10/09 MMH 1.10 Conference with A M regarding retention issues (.4); 566.50 conferred with J. Switzer re same (.2); reviewed Fifth Third stay motion in anticipation of 12/15 hearing (.5). 12/11/09 MXP 2.40 Prepared retention motions and motion for 2004 exams 408.00 for mailing and filing (1.8); mailed same to service list (.6). 12/11/09 MHM 3.90 Drafted notice for Polsinelli retention application (.3); $702 worked on preparing and filing 2004 motion and retention applications (2.3); worked on service of same (1.3). 12/14/09 VEL .30 Telephone conference with R. Angart and office 210.00 conference with M. Hinds re schedule preparation issues. 12/14/09 MHM 3.80 Reviewed due diligence data for items for inclusion on 1,026.00 schedules. 12/14/09 MMH .50 Reviewed items set for 12/15 hearing and drafted orders 257.50 on continued employee motion and final cash collateral. 12/14/09 MMH 1.50 Conference call regarding SOFA and Schedule 772.50 preparation (.5); began working on same and coordinated with M. Matlock (1.0). 12/15/09 VEL 1.50 Prepared for and attended hearing re final hearing on 1,050.00 cash collateral, employee compensation, and related matters. 12/15/09 VEL .20 Office conferences with M. Hinds and M. Matlock re 140.00 schedules and SOFAs. 12/15/09 MHM 3.90 Reviewed due diligence documents received for 1,053.00 information to include in schedules. 12/15/09 MHM 1.70 Worked on updating creditor matrix and schedule F with 459.00 custodial account creditors 12/15/09 MMH .90 Reviewed information collected by M. Matlock 463.50 regarding SOFA and schedules (.3); conferred with V. Lazar regarding 12/15 hearing and entry of orders (.3); telephone conferences with R. Angart regarding UST meeting (.2); e-mail to Spectrum counsel re same (.1). 12/15/09 LSR 1.20 Drafted motion to reject New Jersey lease. 390.00 12/16/09 VEL 1.00 Attended initial meeting with U.S. Trustee's office and R. 700.00 Angart and M. Hinds and follow up meeting with S. Rasnak and R. Sukley re potential trustee issues. 12/16/09 VEL 2.00 Prepared for and attended creditor committee 1,400.00 organizational meeting. 12/16/09 MXP 1.40 Worked on updating contracts and agreements chart to 238.00 for preparing schedules. 12/16/09 MHM 2.70 Worked on importing and proofreading data for Schedule 729.00 G. 12/16/09 MHM 3.60 Continued review of documents for schedules and 972.00 preparation of schedule F. 12/16/09 MMH .40 Revised and circulated lease rejection motion. 206.00 12/17/09 MHM 1.20 Prepared for service of motion to reject lease. 324.00 12/17/09 MHM 2.00 Worked on proofreading Schedule F. 540.00 12/17/09 MZR 2.00 Meetings with J. Cox re 363 sale (.5); reviewed 1,030.00 background emails, correspondence and term sheets (1.5). 12/17/09 DWH 6.00 Met with J. Kline (.5); reviewed Fifth Third MSA and 1,950.00 SOWs (4.0); prepared email to A. Petravicius re Fifth Third terms (1.0); conference call with J. Cox, M. Resslar and Trizetto (.5). 12/17/09 LSR 3.60 Conducted research re standards for approving bid 1,170.00 protections for auctions (2.6); edited 363 sale motion (1.0). 12/17/09 LSR 1.40 Research re _____ 455.00 _____. 12/17/09 LSR 2.80 Researched _____ 910.00 _____ 12/18/09 VEL .30 Emails re further NDAs and potential additional bidders. 210.00 12/18/09 VEL .40 Reviewed Payflex revised offer and telephone 280.00 conferences with S. Griffin re potential procedural issues. 12/18/09 VEL .30 Email to board re status on sale and request for board 210.00 approval of different stalking horse. 12/18/09 VEL .20 Reviewed draft minutes. 140.00 12/18/09 VEL .30 Emails with J. Sieger and telephone conference with S. 210.00 Griffin re Trizetto bid and potential improvement. 12/18/09 VEL 1.00 Attended meeting re _____ 700.00 _____ and follow up emails and review of agreement re same. 12/18/09 VEL .20 Telephone conference with R. Angart re executory 140.00 contracts and delay of decision pending purchaser due diligence. 12/18/09 VEL .40 Telephone conference with S. Griffin re procedure for 280.00 weekend and 363 sale and follow up with M. Hinds re same. 12/18/09 JFC 5.0 Meeting with Jenner working group re Fifth Third 3,250 issues/IP rights (.5) conferences with Trizetto's counsel re term sheet and economics of transaction (.5); conferences with PayFlex's counsel re LOI (.5); conferences with S. Griffin, V. Lazar, M. Resslar and others re same (.5); reviewed and revised same(1.0); conference call with S. Griffin, M. Resslar and Humana representatives (.5); worked on miscellaneous diligence, PayFlex and Fifth Third issues (2.0). 12/18/09 AP 1.0 Conferred with V. Lazar, J. Cox, M. Minds, D. 650 Higginbotham re IP issues (.5); prepared for same (.5); provided instructions to D. Higginbotham re due diligence (.5). 12/18/09 MMH 2.90 Participated in meeting regarding sale transaction and 1,493.50 365(n) issues (1.8); continued work on sale documentation and review of correspondence regarding term sheets (.8); reviewed L. Raiford research on executory contracts (.3). 12/18/09 JDK .40 Participated in intellectual property meeting. 130.00 12/18/09 MZR 3.50 Conference calls re PayFlex term sheet (.8); review and 1,802.50 revise same (1.9); conference call with Humana (.5); discussions with D. Higginbotham re due diligence (.3). 12/18/09 DWH 3.4 Office conference with J B corporate and bankruptcy 1,105 teams (3.0); DD conference call with Canopy and Humana (2.4); due diligence of license agreements (1.0). 12/18/09 LSR 2.00 Conducted research re standards for approving bid 650.00 protections for auctions. 12/18/09 MLW .50 Reviewed Canopy Financial, Inc. lien search results (.3); 135.00 prepared email to M. Matlock re same (.2). 12/19/09 VEL .20 Reviewed L. Raiford's preliminary email re executory 140.00 contract research and responded to same. 12/19/09 VEL 1.00 Prepared proposed draft order for Fifth Third and 700.00 circulated same to IP team. 12/19/09 VEL .80 Reviewed Payflex revised term sheet redline and emails 560.00 with M. Hinds, J. Cox, M. Resslar and S. Griffin re motion preparation, comments on term sheet and related matters. 12/19/09 VEL .30 Reviewed and responded to emails re issues with Fifth 210.00 Third contract. 12/19/09 VEL .40 Emails with S. Griffin re improvement in Trizetto offer 280.00 and procedural issues with same. 12/19/09 VEL .30 Prepared comments to term sheet bankruptcy sections. 210.00 12/19/09 JFC 1.50 Reviewed and revised draft of PayFlex LOI and draft of 975.00 Fifth Third motion (.7); exchanged emails with M. Resslar and V. Lazar re same (.2); conference call with PayFlex counsel and M. Resslar re LOI issues (.3); exchanged several emails re due diligence and related transaction issues (.3). 12/19/09 MMH 1.00 Reviewed revised term sheets and correspondence 515.00 regarding same. 12/19/09 DWH 3.80 Reviewed and summarized licensing agreement and 1,235.00 issues. 12/20/09 VEL .50 Conference call with S. Griffin, M. Hinds and J. Cox re 350.00 evaluation of two competing offers and procedure for 363 sale. 12/20/09 VEL .40 Responded to emails re due diligence and Fifth Third 280.00 question and finalized order for transmission to Fifth Third counsel. 12/20/09 VEL .30 Prepared email to board re update on sale process and 210.00 request for authorization to return to Trizetto bid. 12/20/09 VEL .90 Attended to issues with Trizetto due diligence and 630.00 contract review and telephone conferences with J. Cox, et al re finalization of term sheet. 12/20/09 VEL 1.40 Reviewed, commented and approved filing of 363 980.00 motion and related pleadings. 12/20/09 MHM 2.10 Cite-checked and shepardized sale motion. 567.00 12/20/09 MHM 1.60 Worked on e-filing and service of sale motion. 432.00 12/20/09 JFC 2.50 Reviewed and commented on new drafts of Trizetto and 1,625.00 PayFlex LOI's (1.0); conferences with and exchanged multiple emails with Trizetto and PayFlex counsel, S. Griffin, V. Lazar, M. Hinds and M. Resslar re same (.7); containing contact person; phone number; fax number and address for each institution (.4). 12/30/09 VEL .30 Follow up with M. Pinciak and P. Jacobs re Amex 210.00 subpoena, hold on bank subpoenas and letters to recipients of transfers. 12/30/09 VEL .20 Emails with C. Dickinson re coverage counsel for D O. 140.00 12/30/09 VEL .20 Emails with M. Pinciak re _____ and 140.00 Blackburn's Lamborghini. 12/30/09 MRP 3.20 Worked with P. Jacobs on preparation of subpoenas and 1,744.00 riders to issue to financial institutions (1.6); prepared letters to various entities, including vehicle financing companies and ticket brokers, regarding payments made through Canopy (1.2); teleconference with _____ _____ regarding letter inquiring about payments from Canopy (.2); drafted email to V. Lazar regarding conversation with _____ _____ (.1); drafted email to V. Lazar regarding letters sent to financing companies and ticket brokers, requesting further information regarding payments made by Canopy (.1). 12/30/09 PSJ 3.4 Read and sent emails re riders and contact information 1,105 for _____ (.3); revised subpoenas re updating with service of process information (2.5); contacted banks re contact people, fax numbers, and email addresses (.5); conferred with M. Yokovich re preparing fax cover sheets (.1); printed riders, subpoenas, and Rule 2004 orders (.5); prepared and delivered complete subpoena for American Express to Docketing (.1). 98.60 PROFESSIONAL SERVICES 48,786.00 MATTER TOTAL $48,786.00