American Electric Power

Atlas Copco Compressors, Inc.

Baker & Taylor, Inc.

Bell Microproducts, Inc.

Biotronic, Inc.

Blue Cross of California

BMG Music

Brentwood Pictures, Inc.

California Connection, Inc. (representation of Trustee)

Case Logic, Inc.

CDS Net

Cerwin-Vega!, Inc.

Clifford Electronics (representation of Creditors' Committee)

D & H Distribution Company

EMI Music Distribution

Federated Department Stores

Hannibal Industries, Inc.

Hines Horticulture, Inc.

Itochu International, Inc.

Kawai America Corporation

Lexicon (representation of Creditors' Committee)

McKesson Corporation

Micro Technology Concepts

Mitsubishi Electric and Electronics USA, Inc.

M.S. Distributors, Inc.

Multiquip, Inc.

New Balance Athletic Shoe, Inc.

New Millinium Entertainment (Creditors' Committee)

Nitto Tire Corporation

Ocean Trails LP (representation of Creditors' Committee)

Pacific Model (representation of Creditors' Committee)

Phillips & King International (representation of Creditors' Committee)

Precision Copy

Rane Corporation

Recorded Music Credit Association

The Resolution and Trust Corporation (Japan)

Riemer Reporting Service

Securitas

Sony BMG Music Entertainment

Toyo Tire (U.S.A.) Corporation

Transnuclear Corporation

UCC Direct Services

United Stationers Supply Company

Universal Music & Video Distribution

Warner/Elektra/Atlantic Corporation

Wetherill Associates, Inc.

Wintec

Wintec Industries

Yamaha Corporation of America

YKK (U.S.A.) Inc