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<company><district>MD</district><state>FL</state><company_name>A21, Inc.</company_name><assets unit="millions">25.2</assets><liabilities unit="millions">30.3</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Abitibibowater Inc.</company_name><assets unit="millions">9937</assets><liabilities unit="millions">2213</liabilities></company>
<company><district>MD</district><state>FL</state><company_name>Accentia Biopharmaceuticals, Inc.</company_name><assets unit="millions">134.9</assets><liabilities unit="millions">77.6</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Accredited Home Lenders Holding Co.</company_name><assets unit="millions">799.5</assets><liabilities unit="millions">490.7</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Apex Silver Mines LTD</company_name><assets unit="millions">721.3</assets><liabilities unit="millions">930.9</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Applied Solar, Inc.</company_name><assets unit="millions">17.6</assets><liabilities unit="millions">29.1</liabilities></company>
<company><district>ND</district><state>CA</state><company_name>Asyst Technologies, Inc.</company_name><assets unit="millions">295.8</assets><liabilities unit="millions">315.4</liabilities></company>
<company><district>ND</district><state>GA</state><company_name>Atherogenics, Inc.</company_name><assets unit="millions">72</assets><liabilities unit="millions">40</liabilities></company>
<company><district>WD</district><state>MI</state><company_name>Aurora Oil Gas Corp., et al.</company_name><assets unit="millions">103.7</assets><liabilities unit="millions">134.4</liabilities></company>
<company><district>SD</district><state>TX</state><company_name>Ausam Energy Corp. et al.</company_name><assets unit="millions">56.3</assets><liabilities unit="millions">24.3</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Aventine Renewable Energy Holdings, Inc.</company_name><assets unit="millions">799.5</assets><liabilities unit="millions">490.7</liabilities></company>
<company><district>ND</district><state>CA</state><company_name>Aviza Technology, Inc.</company_name><assets unit="millions">2.6</assets><liabilities unit="millions">38.3</liabilities></company>
<company><district>SD</district><state>FL</state><company_name>BankUnited Financial Corporation</company_name><assets unit="millions">37.7</assets><liabilities unit="millions">559.7</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Barzel Industries Inc.</company_name><assets unit="millions">365.8</assets><liabilities unit="millions">384.6</liabilities></company>
<company><district>HU</district><state>TX</state><company_name>Baseline Oil &amp; Gas</company_name><assets unit="millions">80.1</assets><liabilities unit="millions">138.9</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Basin Water, Inc.</company_name><assets unit="millions">50.6</assets><liabilities unit="millions">14.2</liabilities></company>
<company><district>ND</district><state>OH</state><company_name>BPI Energy Holdings Inc.</company_name><assets unit="millions">27</assets><liabilities unit="millions">15</liabilities></company>
<company><district>D</district><state>KA</state><company_name>Brooke Corporation</company_name><assets unit="millions">512.9</assets><liabilities unit="millions">447.4</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Building Material Holding Corp.</company_name><assets unit="millions">480.1</assets><liabilities unit="millions">481.3</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Butler International, Inc.</company_name><assets unit="millions">96.4</assets><liabilities unit="millions">75.5</liabilities></company>
<company><district>SD</district><state>TX</state><company_name>Capco Energy, Inc. et al.</company_name><assets unit="millions">35.5</assets><liabilities unit="millions">17.1</liabilities></company>
<company><district>ED</district><state>NC</state><company_name>Cape Fear Bank Corporation</company_name><assets unit="millions">1.2</assets><liabilities unit="millions">10.4</liabilities></company>
<company><district>ED</district><state>CA</state><company_name>Capitol Corp. of the West</company_name><assets unit="millions">6.8</assets><liabilities unit="millions">68</liabilities></company>
<company><district>ND</district><state>GA</state><company_name>Caraustar Industries, Inc.</company_name><assets unit="millions">366</assets><liabilities unit="millions">376.8</liabilities></company>
<company><district>ND</district><state>TX</state><company_name>Cardinal Communications, Inc.</company_name><assets unit="millions">0.35</assets><liabilities unit="millions">4.4</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Charter Communications Corp.</company_name><assets unit="millions">13881</assets><liabilities unit="millions">24185</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Chemtura Corp.</company_name><assets unit="millions">1587.5</assets><liabilities unit="millions">3507.4</liabilities></company>
<company><district>ED</district><state>VA</state><company_name>Chesapeake Corporation</company_name><assets unit="millions">936.6</assets><liabilities unit="millions">937.1</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Chrysler, LLC., et al.</company_name><assets unit="millions">39300</assets><liabilities unit="millions">55200</liabilities></company>
<company><district>ED</district><state>WI</state><company_name>CIB Maine Bancshares, Inc.</company_name><assets unit="millions">104.8</assets><liabilities unit="millions">107.2</liabilities></company>
<company><district>ED</district><state>VA</state><company_name>Circuit City Stores, Inc.</company_name><assets unit="millions">3400.1</assets><liabilities unit="millions">2323.3</liabilities></company>
<company><district>ND</district><state>CA</state><company_name>CMR Mortgage Fund II, LLC</company_name><assets unit="millions">45.3</assets><liabilities unit="millions">22</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Constar International Inc.</company_name><assets unit="millions">420</assets><liabilities unit="millions">538</liabilities></company>
<company><district>ND</district><state>TX</state><company_name>Crusader Energy Group, Inc., et al.</company_name><assets unit="millions">750</assets><liabilities unit="millions">325.8</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Dayton Superior Corp.</company_name><assets unit="millions">288.7</assets><liabilities unit="millions">405.9</liabilities></company>
<company><district>SD</district><state>FL</state><company_name>DNC Multimedia Corporation</company_name><assets unit="millions">1.1</assets><liabilities unit="millions">1.2</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Electroglas, Inc.</company_name><assets unit="millions">19.6</assets><liabilities unit="millions">31.5</liabilities></company>
<company><district>SD</district><state>TX</state><company_name>Energy Partners, Ltd., et al.</company_name><assets unit="millions">770.4</assets><liabilities unit="millions">708.4</liabilities></company>
<company><district>ED</district><state>TX</state><company_name>EnergyTec, Inc. et al.</company_name><assets unit="millions">33.7</assets><liabilities unit="millions">12.5</liabilities></company>
<company><district>ED</district><state>AK</state><company_name>Equity Media Holdings Corporation</company_name><assets unit="millions">103.1</assets><liabilities unit="millions">140.6</liabilities></company>
<company><district>ND</district><state>TX</state><company_name>Espre Solutions, Inc.</company_name><assets unit="millions">1.8</assets><liabilities unit="millions">5.8</liabilities></company>
<company><district>ND</district><state>TX</state><company_name>FirstPlus Financial Group, Inc.</company_name><assets unit="millions">15</assets><liabilities unit="millions">4.5</liabilities></company>
<company><district>CD</district><state>CA</state><company_name>Fleetwood Enterprises, Inc.</company_name><assets unit="millions">559.7</assets><liabilities unit="millions">623.5</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Forticell Bioscience</company_name><assets unit="millions">1</assets><liabilities unit="millions">8.3</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>General Growth Properties Inc.</company_name><assets unit="millions">29557.3</assets><liabilities unit="millions">27293.7</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>General Motors Corp.</company_name><assets unit="millions">82290</assets><liabilities unit="millions">172819</liabilities></company>
<company><district>D</district><state>DE</state><company_name>GigaBeam Corp.</company_name><assets unit="millions">3.2</assets><liabilities unit="millions">9.4</liabilities></company>
<company><district>D</district><state>AZ</state><company_name>Global Aircraft Dolutions, Inc.</company_name><assets unit="millions">4.6</assets><liabilities unit="millions">12</liabilities></company>
<company><district>MD</district><state>FL</state><company_name>GPS Industries, Inc.</company_name><assets unit="millions">3</assets><liabilities unit="millions">27.9</liabilities></company>
<company><district>ND</district><state>TX</state><company_name>Guaranty Financial Group, Inc. et al.</company_name><assets unit="millions">15391</assets><liabilities unit="millions">14390</liabilities></company>
<company><district>ND</district><state>IL</state><company_name>Hartmarx Corp., et al.</company_name><assets unit="millions">483</assets><liabilities unit="millions">261</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Haynes Lemmerz International Inc.</company_name><assets unit="millions">2801.5</assets><liabilities unit="millions">2659.8</liabilities></company>
<company><district>D</district><state>NV</state><company_name>Herbst Gaming, Inc.(Sands Regent)</company_name><assets unit="millions">5.7</assets><liabilities unit="millions">1179</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Hydrogen LLC</company_name><assets unit="millions">0</assets><liabilities unit="millions">10</liabilities></company>
<company><district>ND</district><state>TX</state><company_name>Idearc, Inc.</company_name><assets unit="millions">1800</assets><liabilities unit="millions">9500</liabilities></company>
<company><district>D</district><state>AZ</state><company_name>ILX Resorts, Inc.</company_name><assets unit="millions">12.9</assets><liabilities unit="millions">29.4</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Indalex Holdings Finance Inc.</company_name><assets unit="millions">356</assets><liabilities unit="millions">456</liabilities></company>
<company><district>WD</district><state>TX</state><company_name>IndentiPHI, Inc.</company_name><assets unit="millions">3.1</assets><liabilities unit="millions">4.8</liabilities></company>
<company><district>WD</district><state>TX</state><company_name>Introgen Therapeutics, Inc., et al.</company_name><assets unit="millions">9.1</assets><liabilities unit="millions">12.9</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>ION Media Networks Inc.</company_name><assets unit="millions"></assets><liabilities unit="millions">3000</liabilities></company>
<company><district>ND</district><state>IL</state><company_name>ISCO International Inc.</company_name><assets unit="millions">5.3</assets><liabilities unit="millions">25.5</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Isolagen Inc.</company_name><assets unit="millions"></assets><liabilities unit="millions">88.1</liabilities></company>
<company><district>ND</district><state>TX</state><company_name>Knight Energy Corp. et al.</company_name><assets unit="millions">0.5</assets><liabilities unit="millions">4.8</liabilities></company>
<company><district>ED</district><state>VA</state><company_name>LandAmerica Financial Group, Inc.</company_name><assets unit="millions">3325.1</assets><liabilities unit="millions">2839.8</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Lehman Brothers Holdings, Inc.</company_name><assets unit="millions">639000</assets><liabilities unit="millions">613000</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Lenox Group Inc.</company_name><assets unit="millions">264</assets><liabilities unit="millions">238</liabilities></company>
<company><district>MD</district><state>FL</state><company_name>Life Sciences, Inc.</company_name><assets unit="millions">1.2</assets><liabilities unit="millions">0.8</liabilities></company>
<company><district>WD</district><state>VA</state><company_name>Luna Innovations Incorporation</company_name><assets unit="millions">29.8</assets><liabilities unit="millions">55.6</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Lyondell Chemical Co.</company_name><assets unit="millions">27.1</assets><liabilities unit="millions">19.3</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Magna Entertainment Corp.</company_name><assets unit="millions">1049.4</assets><liabilities unit="millions">958.6</liabilities></company>
<company><district>SD</district><state>CA</state><company_name>Meruelo Maddux Properties, Inc.</company_name><assets unit="millions">681.8</assets><liabilities unit="millions">342</liabilities></company>
<company><district>SD</district><state>CA</state><company_name>MicroIslet, Inc.</company_name><assets unit="millions">0.9</assets><liabilities unit="millions">5</liabilities></company>
<company><district>SD</district><state>OH</state><company_name>Milacron, Inc. et al. </company_name><assets unit="millions">523.3</assets><liabilities unit="millions">752</liabilities></company>
<company><district>CD</district><state>CA</state><company_name>Modtech Holdings, Inc.</company_name><assets unit="millions">40.9</assets><liabilities unit="millions">34.9</liabilities></company>
<company><district>SD</district><state>CA</state><company_name>Molecular Imaging Corp.</company_name><assets unit="millions">0.6</assets><liabilities unit="millions">16.1</liabilities></company>
<company><district>ED</district><state>MI</state><company_name>Noble International, Ltd., et al.</company_name><assets unit="millions">190.8</assets><liabilities unit="millions">38.7</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Nortel Networks, Inc.</company_name><assets unit="millions">11600</assets><liabilities unit="millions">11800</liabilities></company>
<company><district>CD</district><state>CA</state><company_name>North American Scientific, Inc.</company_name><assets unit="millions">6.2</assets><liabilities unit="millions">5.8</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Northfield Laboratories, Inc.</company_name><assets unit="millions">10.9</assets><liabilities unit="millions">1.8</liabilities></company>
<company><district>ED</district><state>AK</state><company_name>One Shackleford Holdings Corporation</company_name><assets unit="millions">103.1</assets><liabilities unit="millions">140.6</liabilities></company>
<company><district>ED</district><state>TN</state><company_name>Paladin Holdings, Inc.</company_name><assets unit="millions">10.8</assets><liabilities unit="millions">3.2</liabilities></company>
<company><district>SD</district><state>TX</state><company_name>Particle Drilling Technologies, Inc., et al.</company_name><assets unit="millions">2.9</assets><liabilities unit="millions">1.4</liabilities></company>
<company><district>SD</district><state>FL</state><company_name>Peagus Wireless Corporation</company_name><assets unit="millions">17.4</assets><liabilities unit="millions">3.9</liabilities></company>
<company><district>D</district><state>MN</state><company_name>Petters Group Worldwide, LLC/Petters Company Inc.</company_name><assets unit="millions">35.4</assets><liabilities unit="millions">2025.6</liabilities></company>
<company><district>ND</district><state>TX</state><company_name>Pilgrim&#39;s Pride Corporation</company_name><assets unit="millions">3751.8</assets><liabilities unit="millions">2719</liabilities></company>
<company><district>SD</district><state>TX</state><company_name>Platina Energy Group, Inc.</company_name><assets unit="millions">11.7</assets><liabilities unit="millions">13.1</liabilities></company>
<company><district>D</district><state>DE</state><company_name>PNG Ventures Inc.</company_name><assets unit="millions">39.9</assets><liabilities unit="millions">44.6</liabilities></company>
<company><district>WD</district><state>OK</state><company_name>Powder River Petroleum International Inc.</company_name><assets unit="millions">1.9</assets><liabilities unit="millions">57.4</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Primus Telecommunications Group, Inc. Group, Inc.</company_name><assets unit="millions">392.7</assets><liabilities unit="millions">827.4</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Proliance International, Inc.</company_name><assets unit="millions">160.3</assets><liabilities unit="millions">133.5</liabilities></company>
<company><district>SD</district><state>FL</state><company_name>QSGI, Inc.</company_name><assets unit="millions">24</assets><liabilities unit="millions">22.7</liabilities></company>
<company><district>WD</district><state>LA</state><company_name>Saratoga Resources Inc., et al.</company_name><assets unit="millions">169.3</assets><liabilities unit="millions">110.6</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Semgroup, LP</company_name><assets unit="millions">6140</assets><liabilities unit="millions">7530</liabilities></company>
<company><district>SD</district><state>FL</state><company_name>SENDTEC, Inc.</company_name><assets unit="millions">3.7</assets><liabilities unit="millions">17.4</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Silicon Graphics Inc.</company_name><assets unit="millions">369.4</assets><liabilities unit="millions">664.3</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Six Flags Inc.</company_name><assets unit="millions">3030.8</assets><liabilities unit="millions">2366.2</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Smurfit-Stone Container Corp.</company_name><assets unit="millions">7420</assets><liabilities unit="millions">5582</liabilities></company>
<company><district>ND</district><state>TX</state><company_name>Sonoran Energy, Inc.</company_name><assets unit="millions">47.1</assets><liabilities unit="millions">26.4</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Source Interlink Companies, Inc.</company_name><assets unit="millions">2436</assets><liabilities unit="millions">1995.5</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Spansion Inc.</company_name><assets unit="millions">3840</assets><liabilities unit="millions">2398</liabilities></company>
<company><district>WD</district><state>TX</state><company_name>Spectrum Brands, Inc.</company_name><assets unit="millions">10074.4</assets><liabilities unit="millions">4445.8</liabilities></company>
<company><district>D</district><state>NV</state><company_name>Station Casinos, Inc.</company_name><assets unit="millions">5725</assets><liabilities unit="millions">6482.6</liabilities></company>
<company><district>D</district><state>ID</state><company_name>Sterling Mining Company</company_name><assets unit="millions">11.7</assets><liabilities unit="millions">14.2</liabilities></company>
<company><district>D</district><state>CO</state><company_name>Storm Cat Energy Corporation, et al.</company_name><assets unit="millions">154.8</assets><liabilities unit="millions">154.5</liabilities></company>
<company><district>D</district><state>CO</state><company_name>Tapestry Pharmaceuticals, Inc.</company_name><assets unit="millions">11.8</assets><liabilities unit="millions">3.7</liabilities></company>
<company><district>S</district><state>NJ</state><company_name>Taragon Corporation</company_name><assets unit="millions">840.7</assets><liabilities unit="millions">1</liabilities></company>
<company><district>D</district><state>KS</state><company_name>Team Financial Inc.</company_name><assets unit="millions">0.7</assets><liabilities unit="millions">26.7</liabilities></company>
<company><district>D</district><state>CO</state><company_name>Telemetrix Inc. et al.</company_name><assets unit="millions">1</assets><liabilities unit="millions">13.8</liabilities></company>
<company><district>SD</district><state>FL</state><company_name>Teleplus World, Corp.</company_name><assets unit="millions">10.8</assets><liabilities unit="millions">21.2</liabilities></company>
<company><district>MD</district><state>AL</state><company_name>The Colonial BancGroup, Inc.</company_name><assets unit="millions">45</assets><liabilities unit="millions">380</liabilities></company>
<company><district>D</district><state>MD</state><company_name>Thornburg Mortgage</company_name><assets unit="millions">24400</assets><liabilities unit="millions">24700</liabilities></company>
<company><district>SD</district><state>TX</state><company_name>Transmeridian Exploration, Inc. et al.</company_name><assets unit="millions">377.9</assets><liabilities unit="millions">451.7</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Triple Crown Media Inc.</company_name><assets unit="millions">33.1</assets><liabilities unit="millions">85.9</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>Tronox Incorporated </company_name><assets unit="millions">1557</assets><liabilities unit="millions">1221.6</liabilities></company>
<company><district>D</district><state>MD</state><company_name>TVI Corporation</company_name><assets unit="millions">23.3</assets><liabilities unit="millions">37.3</liabilities></company>
<company><district>ND</district><state>CA</state><company_name>Tvia, Inc.</company_name><assets unit="millions">5.6</assets><liabilities unit="millions">1.1</liabilities></company>
<company><district>ED</district><state>TX</state><company_name>TWL Corporation</company_name><assets unit="millions">14.3</assets><liabilities unit="millions">37.6</liabilities></company>
<company><district>WD</district><state>TX</state><company_name>TXCO Resources, Inc., et al.</company_name><assets unit="millions">431.9</assets><liabilities unit="millions">322.8</liabilities></company>
<company><district>ND</district><state>TX</state><company_name>TXP Corporation</company_name><assets unit="millions">3.6</assets><liabilities unit="millions">16.8</liabilities></company>
<company><district>SD</district><state>NY</state><company_name>U.S. Shipping Partners L.P.</company_name><assets unit="millions">717.4</assets><liabilities unit="millions">606.5</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Velocity Express Corp.</company_name><assets unit="millions">94.1</assets><liabilities unit="millions">120.6</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Vermillion Inc.</company_name><assets unit="millions">7.2</assets><liabilities unit="millions">32</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Versun Energy Corp.</company_name><assets unit="millions">3453</assets><liabilities unit="millions">1913.2</liabilities></company>
<company><district>CD</district><state>CA</state><company_name>Vineyard National Bancorp</company_name><assets unit="millions">2098.7</assets><liabilities unit="millions">449.7</liabilities></company>
<company><district>ND</district><state>GA</state><company_name>Vubotics, Inc.</company_name><assets unit="millions">0.02</assets><liabilities unit="millions">3.6</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Washington Mutual Inc.</company_name><assets unit="millions">32896.6</assets><liabilities unit="millions">8167</liabilities></company>
<company><district>D</district><state>DE</state><company_name>WCI Communications, Inc.</company_name><assets unit="millions">2178.2</assets><liabilities unit="millions">1915</liabilities></company>
<company><district>D</district><state>DE</state><company_name>Worldspace Inc.</company_name><assets unit="millions">0.3</assets><liabilities unit="millions">2.1</liabilities></company>
<company><district>ND</district><state>IL</state><company_name>Xechem International, Inc.</company_name><assets unit="millions">3.9</assets><liabilities unit="millions">11.1</liabilities></company>
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