Richard Levin, Esq., Antony L. Ryan, Esq., Paul E. Rosenthal, Esq., Cravath, Swaine & Moore LLP, New York, NY, Attorneys for Debtor., Brian S. Rosen, Esq., Bruce A. Colbath, Esq., Weil, Gotshal & Manges LLP, New York, NY, Attorneys for New York Racing Association, Inc., Ardith Bronson, Esq., Weil, Gotshal & Manges LLP, Boston, MA, Attorneys for New York Racing Association, Inc., Jordanna L. Nadritch, Esq., Olshan Grundman Frome Rosenzweig & Wolosky LLP, New York, NY, Attorneys for Monticello Raceway Management., Robert J. Brown, Esq., Wyatt Tarrant & Combs, LLP, Lexington, KY, Attorneys for Churchill Downs., Sherry Millman, Esq., Abigail M. Beal, Esq., Stroock & Stroock & Lavan LLP, New York, NY, Attorneys for DC 37, Local 2021, DC 37 Benefits Fund Trust, and DC 37 Med-Team., Phillip John Nichols, Esq., Gerard Uzzi, Esq., White & Case LLP, New York, NY, Attorneys for Yonkers Raceway., Andrew G. Lipkin, Esq., New York City Law Department, New York, NY, Attorneys for the City of New York and the New York City Employee Retirement System., Brian S. Masumoto, Esq., Andrew D. Velez-Rivera, Esq., Diana G. Adams, New York, NY, United States Trustee for Region 2.