Edward S. Weisfelner, Andrew Dash, Rachel Myerson, Berlack, Israels & Liber-man, New York City, for High River., Michael Chertoff, James Brandt, A. Brent Truitt, Latham & Watkins, New York City, for Park Place Entertainment Corp., Joseph Markowitz, Markowitz, Gravelle & Schwimmer, Lawrenceville, NJ, for Park Place Entertainment Corp., Eric A Browndorf, Cooper Perskie April Niedelman, Wagenheim & Levenson, Atlantic City, NJ, for Official Committee of Unsecured Creditors., James Lawlor, Gibbons, Del Deo, Dolan, Griffinger & Vecchione, Newark, NJ, for Debtors., Frederick H. Kraus, Greate Bay Hotel & Casino, Inc., Atlantic City, NJ, General Counsel for Debtors., Stephen F. Gordon, Gordon & Wise, Boston, MA, for Las Vegas Sands, Inc., Dov Kleiner, David Bryan, Wachtell, Lipton, Rosen & Katz, New York City, for Merrill Lynch Asset Management., Jack Zackin, Sills, Cummis, Radin, Tischman, Epstein & Gross, Newark, NJ, Co-Counsel.for Merrill Lynch Asset Management., Arthur Abramowitz, Cozen & O’Connor, Cherry Hill, NJ, for Greate Bay Casino Corporation., Robert D. Albergotti, Stacey Jerrigan, Haynes & Boone, Dallas, TX, Co-Counsel for Greate Bay Casino Corp. and Co-Counsel for Greate Bay Holdings LLC., Jeffrey Kurtzman, Klehr, Harrison, Harvey, Branzburg & Ellers, Cherry Hill, NJ, for Greate Bay Holdings LLC., Kevin Callahan, Richard Schepacarter, Office of United States Trustee, Newark, NJ, trustee., Richard Heirsteiner, Palmer & Dodge, Boston, MA, for State Street Bank & Trust Company., Richard M. Meth, Herrick, Feinstein, Princeton, NJ, for State Street Bank & Trust Company., Mala Narayanan, Deputy Attorney General R.J., Trenton, NJ, for State of New Jersey, Division of Taxation.