Ira S. Dizengoff, Esq., James R. Savin, Esq., Akin, Gump, Strauss, Hauer & Feld, New York City, Francis A. Monaco, Esq., Joseph J. Bodnar, Esq., Monzack & Monaco, Wilmington, DE, for Creditors’ Committee., Luc A. Despins, Esq., Matthew Barr, Esq., Milbank, Tweed, Hadley & McCloy, LLP, New York City, Robert J. Dehney, Esq., Morris, Nichols, Arsht & Tunnell, Wilmington, DE, for Debtors., Brett D. Fallon, Esq., Douglas N. Can-deub, Esq., Morris, James, Hitchens & Williams, Wilmington, DE, for KPMG LLP., James L. Garrity, Jr., Shearman & Sterling, New York City, Brendan L. Shannon, Esq., Young, Conaway, Stargatt & Taylor, Wilmington, DE, for Stonington., Michael S. Etkin, Esq., Lowenstein San-dler, Roseland, NJ, for Rocker.