Keith Miles Aurzada, Akin Gump Strauss et al., Dallas, TX, Robert W. Challquist, Kansas Department of Revenue, Topeka, KS, Collin Dietiker, Independence, MO, Brian L. Friedman, Proskauer Rose LLP, New York, NY, Herman L. Goldsmith, Proskauer Rose LLP, New York, NY, Sheldon I. Hirshon, Proskauer Rose LLP, New York, NY, James E. Kelley, Lewis, Rice & Fingersh, Kansas City, MO, Thomas M. Martin, Kansas City, MO, Rex C. McCall, Springfield, MO, Edward J. Nazar, Wichita, Sarah L. Newell, Wichita, Scott Rutsky, Proskauer Rose LLP, New York, NY, Lee J. Viorel, Lowther Johnson, Attorneys at Law, LLC, Springfield, MO, Samantha S. Ward, Missouri Dept of Revenue, Jefferson City, MO, for Creditors., Lori O’Keefe Locke, Kansas City, MO, Jack C. Marvin, Wichita, Greta A. McMor-ris, Kansas City, MO, Mark A. Shaiken, Stinson Morrison Hecker LLP, Kansas City, MO, for Debtors.