John M. Koneck, Ryan Murphy, Fre-drikson & Byron PA, Minneapolis, MN, for AEI Fund Management Inc., Thomas Lallier, Foley & Mansfield P.L.L.P., Minneapolis, MN, for Crown Bank., Cass Weil, Moss & Barnett, Minneapolis, MN, for J & B Group Inc., Ralph Mitchell, Lapp Libra Thomson Stoebner & Pusch, Mpls, MN, for Lily Ko, Reinhart Foodservice LLC and Shen Ko Investment Group LLC., Thomas J. Wratkowski, Minneapolis, MN, for Kraus-Anderson Inc., Thomas Flynn, Larkin Hoffman Daly & Lindgren, Bloomington, MN, for Larkin Hoffman Daly & Lindgren and Timber Lodge Steakhouse, Inc., Jane Welch, Morrison Fenske & Sund, P.A., Minnetonka, MN, for Medica., Larry B. Ricke, Leonard, Street & Dei-nard P.A., Minneapolis, MN, for Minnesota Timberwolves Basketball Limited., Christopher O’Brien, Office of Counsel, Albany, NY, for New York State Department of Taxation., Joseph W. Lawver, Messerli & Kramer PA, Minneapolis, MN, for Realty Development-West., Alan E. Brown, Kenneth Corey-Edst-rom, Larkin Hoffman Daly Lindgren Ltd., Bloomington, MN, for Timber Lodge Steakhouse, Inc., Michael E. Ridgway, Sarah J. Wencil, U.S. Trustee Office, Minneapolis, MN, for U.S. Trustee.