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		<company_name>ABC-NACO, Inc.</company_name>
		<assets unit="millions">75</assets>
		<liabilities unit="millions">170</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Advanta Group</company_name>
		<assets unit="millions">363</assets>
		<liabilities unit="millions">331</liabilities>
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	<company>
		<district>ND</district>
		<state>IL</state>
		<company_name>Amcore Financial, Inc.</company_name>
		<assets unit="millions">7.2</assets>
		<liabilities unit="millions">75.4</liabilities>
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	<company>
		<district>SD</district>
		<state>NY</state>
		<company_name>American Mortgage Acceptance Company</company_name>
		<assets unit="millions">6.367</assets>
		<liabilities unit="millions">119.968</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Barzel Industries, Inc.</company_name>
		<assets unit="millions">365.787</assets>
		<liabilities unit="millions">384.601</liabilities>
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	<company>
		<district>SD</district>
		<state>TX</state>
		<company_name>Baseline Oil &amp; Gas Corp.</company_name>
		<assets unit="millions">80.054</assets>
		<liabilities unit="millions">138.913</liabilities>
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	<company>
		<district>SD</district>
		<state>NY</state>
		<company_name>Blockbuster</company_name>
		<assets unit="millions">1017.036</assets>
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	<company>
		<district>SD</district>
		<state>FL</state>
		<company_name>BSML, Inc.</company_name>
		<assets unit="millions">6.94</assets>
		<liabilities unit="millions">9.973</liabilities>
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		<district>CD</district>
		<state>CA</state>
		<company_name>California Coastal Communities, Inc.</company_name>
		<assets unit="millions">291</assets>
		<liabilities unit="millions">231</liabilities>
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		<district>ND</district>
		<state>IL</state>
		<company_name>Canopy Financial, Inc.</company_name>
		<assets unit="millions">18.992</assets>
		<liabilities unit="millions">25.844</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Capital Growth Systems Inc.</company_name>
		<assets unit="millions">26.97</assets>
		<liabilities unit="millions">17.146</liabilities>
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	<company>
		<district>D</district>
		<state>CO</state>
		<company_name>Ceragenix Pharmaceuticals, Inc. et al.</company_name>
		<assets unit="millions">1.5</assets>
		<liabilities unit="millions">12.964</liabilities>
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		<district>MD</district>
		<state>FL</state>
		<company_name>Certified Diabetic Services, Inc.</company_name>
		<assets unit="millions">0.402</assets>
		<liabilities unit="millions">0.805</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Chem Rx Corp.</company_name>
		<assets unit="millions">169.691</assets>
		<liabilities unit="millions">178.281</liabilities>
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		<district>ED</district>
		<state>WI</state>
		<company_name>CIB Maine Bancshares, Inc.</company_name>
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		<district>SD</district>
		<state>NY</state>
		<company_name>Ciena Capitol LLC</company_name>
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		<district>SD</district>
		<state>NY</state>
		<company_name>CIT Group Inc.</company_name>
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	<company>
		<district>SD</district>
		<state>NY</state>
		<company_name>Citadel Broadcastig Corp.</company_name>
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		<liabilities unit="millions">2464.311</liabilities>
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		<district>ND</district>
		<state>IL</state>
		<company_name>Corus Bankshares, Inc.</company_name>
		<assets unit="millions">314.146</assets>
		<liabilities unit="millions">532.938</liabilities>
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		<district>SD</district>
		<state>TX</state>
		<company_name>Cross Canyon Energy Corp.</company_name>
		<assets unit="millions">53.353</assets>
		<liabilities unit="millions">41.811</liabilities>
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	<company>
		<district>WD</district>
		<state>WI</state>
		<company_name>DiscoverNet, In.</company_name>
		<assets unit="millions">700.706</assets>
		<liabilities unit="millions">402.625</liabilities>
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		<district>ND</district>
		<state>CA</state>
		<company_name>ECO2 Plastics, Inc.</company_name>
		<assets unit="millions">1.695</assets>
		<liabilities unit="millions">6.387</liabilities>
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		<district>SD</district>
		<state>TX</state>
		<company_name>Edge Petroleum Corp.</company_name>
		<assets unit="millions">264.03</assets>
		<liabilities unit="millions">234</liabilities>
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		<district>SD</district>
		<state>NY</state>
		<company_name>FairPoint Communications</company_name>
		<assets unit="millions">3235.604</assets>
		<liabilities unit="millions">3234.472</liabilities>
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	<company>
		<district>CD</district>
		<state>CA</state>
		<company_name>FirstFed Financial Corp.</company_name>
		<assets unit="millions">4.474</assets>
		<liabilities unit="millions">159.652</liabilities>
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	<company>
		<district>D</district>
		<state>NV</state>
		<company_name>Firstfold Corp.</company_name>
		<assets unit="millions">17.958</assets>
		<liabilities unit="millions">26.981</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>GigaBeam Corp.</company_name>
		<assets unit="millions">3.178</assets>
		<liabilities unit="millions">9.396</liabilities>
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		<district>SD</district>
		<state>NY</state>
		<company_name>GSC Group</company_name>
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		<liabilities unit="millions">313.562</liabilities>
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		<district>D</district>
		<state>DE</state>
		<company_name>GSI Group</company_name>
		<assets unit="millions">555</assets>
		<liabilities unit="millions">370</liabilities>
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		<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>
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		<district>CA</district>
		<state>CA</state>
		<company_name>Imperial Capitol Bancorp Inc.</company_name>
		<assets unit="millions">20</assets>
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		<district>ND</district>
		<state>IL</state>
		<company_name>Isco International, Inc.</company_name>
		<assets unit="millions">5.284</assets>
		<liabilities unit="millions">25.456</liabilities>
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		<district>SD</district>
		<state>NY</state>
		<company_name>Jennifer Covertibles Inc.</company_name>
		<assets unit="millions">25.974</assets>
		<liabilities unit="millions">46.353</liabilities>
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		<district>SD</district>
		<state>NY</state>
		<company_name>Jesup &amp; Lamont, Inc. , JWA</company_name>
		<assets unit="millions">41.151</assets>
		<liabilities unit="millions">24.564</liabilities>
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		<district>D</district>
		<state>CO</state>
		<company_name>Kolorfusion International Inc.</company_name>
		<assets unit="millions">596.701</assets>
		<liabilities unit="millions">2.485</liabilities>
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		<district>D</district>
		<state>MD</state>
		<company_name>Kore Holdings, Inc.</company_name>
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		<district>WD</district>
		<state>TX</state>
		<company_name>MDI, Inc.</company_name>
		<assets unit="millions">5.179</assets>
		<liabilities unit="millions">2.994</liabilities>
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	<company>
		<district>SD</district>
		<state>FL</state>
		<company_name>Medical Staffing Network</company_name>
		<assets unit="millions">96.365</assets>
		<liabilities unit="millions">150</liabilities>
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		<district>SD</district>
		<state>NY</state>
		<company_name>Mesa Air Group, Inc.</company_name>
		<assets unit="millions">975.487</assets>
		<liabilities unit="millions">868.591</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Neenah Enterprises, Inc.</company_name>
		<assets unit="millions">286.611</assets>
		<liabilities unit="millions">449.097</liabilities>
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	<company>
		<district>D</district>
		<state>AZ</state>
		<company_name>NutraCea</company_name>
		<assets unit="millions">83.7</assets>
		<liabilities unit="millions">18.9</liabilities>
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		<district>D</district>
		<state>DE</state>
		<company_name>Orleans Homebuilders, Inc.</company_name>
		<assets unit="millions">591.462</assets>
		<liabilities unit="millions">560.127</liabilities>
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	<company>
		<district>D</district>
		<state>MN</state>
		<company_name>Otter Tail AG Enterprises LLC</company_name>
		<assets unit="millions">66.631</assets>
		<liabilities unit="millions">85.991</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>PNG Ventures, Inc.</company_name>
		<assets unit="millions">39.912</assets>
		<liabilities unit="millions">44.605</liabilities>
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	<company>
		<district>SD</district>
		<state>FL</state>
		<company_name>Protective Products of America, Inc.</company_name>
		<assets unit="millions">26.6</assets>
		<liabilities unit="millions">29.1</liabilities>
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		<district>ND</district>
		<state>TX</state>
		<company_name>Provident Royalties, L.L.C et al.</company_name>
		<assets unit="millions">443.313</assets>
		<liabilities unit="millions">466.053</liabilities>
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	<company>
		<district>D</district>
		<state>PR</state>
		<company_name>R &amp; G Financial Corporation</company_name>
		<assets unit="millions">40.2</assets>
		<liabilities unit="millions">420.7</liabilities>
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	<company>
		<district>D</district>
		<state>CO</state>
		<company_name>Rancher Energy Corp.</company_name>
		<assets unit="millions">32.3</assets>
		<liabilities unit="millions">11.581</liabilities>
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	<company>
		<district>D</district>
		<state>NJ</state>
		<company_name>RCLC</company_name>
		<assets unit="millions">16.374</assets>
		<liabilities unit="millions">10.371</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Regent Comms., Inc. , Riveria Holdings</company_name>
		<assets unit="millions">166.506</assets>
		<liabilities unit="millions">68.49</liabilities>
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	<company>
		<district>WD</district>
		<state>TX</state>
		<company_name>South Texas Oil Company</company_name>
		<assets unit="millions">49.073</assets>
		<liabilities unit="millions">27.898</liabilities>
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	<company>
		<district>SD</district>
		<state>NY</state>
		<company_name>Spongetech Delivery Systems, Inc.</company_name>
		<assets unit="millions">0.5</assets>
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	<company>
		<district>ND</district>
		<state>OH</state>
		<company_name>Stamford Industrial Group</company_name>
		<assets unit="millions">62.2</assets>
		<liabilities unit="millions">14.306</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>The Penn Traffic Company</company_name>
		<assets unit="millions">150.375</assets>
		<liabilities unit="millions">136.874</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>TLC Vision Corp.</company_name>
		<assets unit="millions">130.072</assets>
		<liabilities unit="millions">166.845</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Topspin Medical, Inc.</company_name>
		<assets unit="millions">0.355</assets>
		<liabilities unit="millions">0.54</liabilities>
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	<company>
		<district>SD</district>
		<state>NY</state>
		<company_name>Trico Marine Services, Triple Crown Media</company_name>
		<assets unit="millions">535.2</assets>
		<liabilities unit="millions">472.7</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>U.S. Concrete, Inc.</company_name>
		<assets unit="millions">389.16</assets>
		<liabilities unit="millions">399.351</liabilities>
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	<company>
		<district>CD</district>
		<state>CA</state>
		<company_name>U.S. Dry Cleaning Services Corporation</company_name>
		<assets unit="millions">19.065</assets>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Velocity Express Corp.</company_name>
		<assets unit="millions">94.112</assets>
		<liabilities unit="millions">120.593</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Vermillioin Inc.</company_name>
		<assets unit="millions">7.15</assets>
		<liabilities unit="millions">32.015</liabilities>
	</company>
	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Vion Pharmaceuticals, Inc.</company_name>
		<assets unit="millions">3030.845</assets>
		<liabilities unit="millions">2366.242</liabilities>
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	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Visteon Corp.</company_name>
		<assets unit="millions">4577.027</assets>
		<liabilities unit="millions">5324.028</liabilities>
	</company>
	<company>
		<district>D</district>
		<state>DE</state>
		<company_name>Xerium Technologies, Inc.</company_name>
		<assets unit="millions">693.511</assets>
		<liabilities unit="millions">813.168</liabilities>
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