IN RE ELETSON HOLDINGS INC.

Attorney(s) appearing for the Case

REED SMITH LLP, Counsel for the Debtors, 599 Lexington Avenue, New York, NY 10022, By: Louis M. Solomon, Esq., Alyssa F. Conn, Esq., Colin A. Underwood, Esq.

REED SMITH LLP, Counsel for the Debtors, 1717 Arch Street, Philadelphia, PA 19103, By: Derek J. Baker, Esq., Joshua M. Peles, Esq.

TOGUT, SEGAL & SEGAL LLP, Counsel for the Petitioning Creditors, DIP Lender, & Proposed Plan Sponsor, One Penn Plaza, Suite 3335, New York, NY 10119, By: Kyle J. Ortiz, Esq., Brian F. Shaughnessy, Esq., Bryan M. Kotliar, Esq., John McClain, Esq., Jared C. Borriello, Esq.

DECHERT LLP, Counsel for the Official Committee of Unsecured Creditors, 1095 Avenue of the Americas, 22nd Floor, New York, NY 10036, By: David A. Herman, Esq., Stephen D. Zide, Esq., Gary J. Mennitt, Esq.

PERKINS COIE LLP, Counsel for Wilmington Savings Fund Society, FSB, as Trustee, 1155 Avenue of the Americas, 22nd Floor, New York, NY 10036, By: Tina M. Moss, Esq., Paul Japser, Esq., Martin E. Gilmore, Esq., Rachel S. Mechanic, Esq.

SIDLEY AUSTIN LLP, Counsel for the Shareholders, 787 Seventh Avenue, New York, NY 10019, By: William E. Curtin, Esq.

WILLIAM K. HARRINGTON, United States Trustee, Region 2, One Bowling Green, Room 534, New York, NY 10004, By: Daniel Rudewicz, Esq., Shara Cornell, Esq.