Michael S. Kranitz, Benesch, Friedlander, Coplan & Aronoff, Columbus, OH, for debtor., Alexander G. Barkan, Attorney in Charge, Office of U.S. Trustee, Columbus, OH., Frederick M. Luper, Luper, Wolinetz, Sheriff & Neidenthal, Columbus, OH, for Unsecured Creditors Committee., Thomas R. Allen, Bonnie I. O’Neill, Thompson, Hiñe and Flory, Columbus, OH., Lance M. Baker, Ruden, Barnett, McClo-sky, Smith Schuster & Russell, P.A., Fort Lauderdale, FL., Ron K. Barger, Earnest Leonard, Stras-burger & Price, L.L.P., Dallas, TX., B-Mall Co., do Scott E. Wasserman, Lewis, Rice & Fingerash, Kansas City, MO., Lawrence M. Brenton, Early, Lennon, Peters & Crocker, P.C., Kalamazoo, MI., Thomas P. Butler, Jr., Susan J. Demaske, Cleveland, OH., Sonja Chae, S.E.C., Chicago, IL., Andrew S. Conway, Miro Miro & Weiner, Bloomfield Hills, MI., Eric C. Cotton, Pyramid Management Group, Inc., Syracuse, NY., Yvette A. Cox, Arter & Hadden, Columbus, OH., Brenda L. Dodrill, Asst. U.S. Atty., Columbus, OH., James B. Doyle, III, Genesee Management, Inc., Rochester, NY., F. Mitchell Dutton, Columbus Southern Power Co., Columbus, OH., .Jeffrey B. Ellman, Jones, Day, Reavis & Pogue, Columbus, OH., Vicki B. Finkelstein, The Rouse Co., Columbia, MD., Samuel R. Grafton, Popper & Grafton, New York City., Jonathan C. Hantke, Sherri B. Manuel, Houston, TX., Debra Kaufman, The Hahn Co., San Diego, CA., Richardo I. Kilpatrick, Karen E. Evangel-ista, Shermeta, Chimko & Kilpatrick, P.C., Oakland County Treasurer’s Office, Rochester Hills, MI., Albert B. Krachman, Braeewell & Patterson, L.L.P., Washington, DC., Lawrence R. LaSusa, Homart Development Co., Chicago, IL., Philip A. MacNaughton, MacNaughton, Burdzinski & Yow, L.L.P., Bellaire, TX., Kevin M. Newman, Menter, Rudin & Trivelpiece, P.C., Syracuse, NY., Robert J. Onda, Michael D. Bornstein, Ricketts & Onda Co., L.P.A., Columbus, OH., Mark J. Palmer, Bricker & Eekler, Columbus, OH., Joan E. Pilver, Asst. Atty. Gen., Hartford, CT., David L. Pollack, Jeffrey Meyers, Gary M. Friedland, Rosenwald and Pollack, Philadelphia, PA., Sandel Glass, Inc. do Keith W. Lusk, Lusk Law Office, Fresno, CA., Stephen A. Santangelo, Weltman, Weinberg & Associates Co., L.P.A., Columbus, OH., Phyllis Sehauffler, Sp. Asst. Atty. Gen., Missouri Dept, of Revenue, Gen. Counsel’s Office, Jefferson City, MO., Louis F. Solimine, Thompson, Hiñe and Flory, Cincinnati, OH., John Mark Stern, Asst. Atty. Gen., c/o Eileen Hallman, Paralegal, Office of the Atty. Gen., Collections/Bankruptcy Section, Austin, TX., Sonya S. Stokes, Buck, Bohm & Stein, P.C., Leawood, KS., Jessica Tovrov, Katten, Muehin & Zavis, Chicago, IL., Ronald M. Tucker, M.S. Management Associates, Inc., Indianapolis, IN., John Urie (Interim Chairperson), Committee of Unsecured Creditors, Paramus, NJ.