United States Department of Justice, by J. Christopher Kohn, Sandra P. Spooner, Lloyd H. Randolph, Civil Division, U.S. Department of Justice, Washington, D.C., David W. Ogden, Acting Assistant Attorney General, Loretta Lynch, Acting United States Attorney for the Eastern District of New York, Rosanne M. Harvey, Assistant United States Attorney, Brooklyn, NY, for the United States., Ballon Stoll Bader & Nadler, P.C., by Chris Mularadelis, Dwight Yellen, New York City, for Debtor., Morrison Cohen Singer & Weinstein, LLP, by Thomas R. Califano, New York City, for PCN Acquisition Corp.