Alexander Gallo Holdings, LLC and 10 associated debtorsFN1 (the “Debtors”) filed voluntary petitions under Chapter 11 of the Bankruptcy Code on September 7, 2011 in the Bankruptcy Court for the Southern District of New York (Case No. 11-14220). The Honorable Allan L. Gropper has been assigned to the case. This initial note provides the Debtors’ consolidated list of their 30 largest unsecured creditors.  [Update September 09, 2013 –  On September 5 and September 6, 2013,  Ronald J. Friedman as Liquidating Trustee of AGH Liquidating, LLC, et al. (f/k/a Alexander Gallo Holdings, LLC) commended mass adversary proceedings for recovery of avoidable transfers under Chapter 5 of the Bankruptcy Code, including preferential transfers under Section 547 (bankruptcy preferences) and fraudulent transfers under Section 548. An APScans litigation report of these proceedings can be reviewed by clicking this link.]

The Debtors' Consolidated List of Holders of Largest Unsecured Claims

The Debtors' have requested authority to file a consolidated list of the holders of the Debtors' largest unsecured claims in lieu of a separate list for each of the Debtors. The consolidated list is set forth below.

ListedCreditor NameNature of ClaimStatusAmount
01  Gallo Holdings, LLC, as Note Holder Representative* Promissory note$147,938,333
02  Winston Noteholders, LLCPromissory note$33,025,426
03  Aptara, Inc.Trade debt$994,960
04  UPSTrade debt$733,246
05  Kirkland & EllisProfessional fees$558,948
06  Atlanta Centennial, LLCReal property lease$530,891
07  One Penn Plaza LLCReal property leaseMay be subject to partial setoff$524,699
08  Accel-KKR Company, LLC* Advance$416,833
09  Live Nation Worldwide, Inc.Real property leaseMay be subject to partial setoff$411,509
10  AT&TUtilityMay be subject to partial setoff$406,757
11  Legal Reprographics, Inc., on behalf of itself and the Beaver Family Trust and Steven BeaverPromissory note$377,727
12  Receivable Management ServicesTrade debt$367,808
13  Catalyst Repository Systems, Inc.Trade debt$364,532
14  311 West Monroe -VEF VI, LLCReal property leaseMay be subject to partial setoff$336,485
15  Banc of America LeasingEquipment leaseMay be subject to partial setoff$270,000
16  Chippewa Enterprises, Inc.Real property lease$196,327
17  Exact Software North America, Inc.Trade debt$193,324
18  GE CapitalEquipment leaseMay be subject to partial setoff$176,719
19  Yes VideoTrade debt$168,064
20  AetnaTrade debt$167,537
21  McKenna Long & AldridgeProfessional fees$163,025
22  SohoFileTrade debt$161,541
23  Chamber Building L.P.Real property leaseMay be subject to partial setoff$161,116
24  Softchoice CorporationTrade debt$140,760
25  Network Deposition ServicesReporting Services$131,860
26  Xerox CorporationEquipment leaseMay be subject to partial setoff$130,457
27  523 Pacific Center AssociatesReal property lease$120,732
28  Bennett Thrasher PCProfessional fees$115,047
29  Miller HeimanConsulting services$111,822
30  Ajilon FinanceStaffing services$104,315

The list does not include: (1) persons who come within the definition of “insider”; or (2) secured creditors, unless the value of the collateral is such that the unsecured deficiency places the creditor among the holders of the largest unsecured claims.

Bankruptcy Rule 1007(d) provides that a debtor shall file “a list containing the name, address and claim of the creditors that hold the 20 largest unsecured claims, excluding insiders.” Fed. R. Bankr. P. 1007(d). In the case of a multi-debtor filing, it is likely that many creditors are shared among certain of the debtors. This is especially the case where the debtors operate as a single business enterprise. Under these circumstances and provided that there is a request for joint administration, it is common for multiple, related debtors to request authority to file a single, consolidated list of their collective largest general unsecured creditors. These requests usually are granted by the bankruptcy court.

The Top Unsecured Creditor List is never to be considered a waiver of any defense to or “allowability” of a listed claim or an admission of the amount of any listed claim. It is common for the amount of the claims to shift and sometimes a claim that is initially is undisputed is later disputed. Creditors should always consult the official claims register.

*Debtors have footnoted this creditor as follows: “The Debtors believe that this unsecured creditor may constitute an ‘insider’ of the Debtors with the meaning of 11 U.S.C. § 101(31).”

FN1Alexander Gallo Holdings, LLC; Set Depo, LLC; AG/Sanction LLC; Unlimited Languages, Inc.; The Hobart West Group, Inc.; Deponet, LLC; Esquire Deposition Services, LLC; Esquire Litigation Solutions, LLC; Esquire Solutions, LLC; Hobart West Solutions, LLC; and D-M Information Systems, Inc.