IN RE K.G. IM, LLC

Attorney(s) appearing for the Case

ALSTON & BIRD LLP, 90 Park Avenue, New York, NY 10016, By: Gerard S. Catalanello, Esq., William Hao, Esq., Counsel to Debtors and Debtors-in-Possession.

GOODWIN PROCTER LLP, The New York Times Building, 620 Eighth Avenue, New York, NY 10018, By: Michael H. Goldstein, Esq., Howard S. Steel, Esq., Counsel to BSP Agency, LLC, Providence Debt Fund III L.P., Benefit Street Partners SMA-C L.P., Benefit Street Partners SMA LM L.P., Providence Debt Fund III Master (Non-US) Fund L.P., and Benefit Street Partners SMA C SPV L.P.

WESTERMAN BALL EDERER MILLER, ZUCKER & SHARFSTEIN, LLP, 1201 RXR Plaza, Uniondale, NY 11556, By: Thomas A. Draghi, Esq., Counsel to Gerald Katzoff.

JONES DAY, 51 Louisiana Avenue, N.W., Washington, D.C. 20001-2113, By: Dan Moss, Esq., Counsel to Boardwalk 1000, LLC and HR Atlantic City Lender, LLC.

OFFICE OF THE UNITED STATES TRUSTEE, 201 Varick Street, Suite 1006, New York, NY 10014, By: William K. Harrington, Esq., Benjamin J. Higgins, Esq., Shannon Anne Scott, Esq.