UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble International, Ltd.		Case Number: 09-51720
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)

and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES   x     NO   ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES   x     NO   ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES   x     NO   ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES   x     NO   ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES   ¨     NO   x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                            Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51720
Debtor:	Noble International, LTD.

	Current Month	Total Since Filing
Welding Sales	—	—
Blanking	—	—
Blanking Direct	—	—
Roll Forming Sales	—	—
Transportation	—	—
Packaging	—	—
Scrap Sales	—	—
Dimpling Oiling Other Sales	—	—
Spot Weld Sales	—	—
Prototype Sales	—	—
Die Sales	—	—
Scrap Income	—	—
Sales Returns & Allowance	—	—
Contract Manufacturing Sales	—	—
Other Sales	—	—
Task Sales	—	—
Steel Sales	—	—
Total Sales	—	—
Direct Labor	—	—
Direct Labor Overtime	—	—
Direct Contract Labor	—	—
Direct Labor Payroll Taxes	—	—
Direct Labor Health Benefits	—	—
Direct Labor Retirement Plan	—	—
Direct Labor Workers Comp	—	—
Direct Labor Gainsharing	—	—
Total Direct Labor	—	—
Outside Blanking	—	—
Outside Contract Manufacturing	—	—
Outside Other	—	—
Material Consumption Owned	—	—
Material Consumption Consigned	—	—
Unreported Material Consumption	—	—
Physical Inventory Variance	—	—
Heat, Light & Power	—	—
Freight OEM	—	—
Freight Other	—	—
Gas	—	—
Shipping Material	—	—
Prototype Costs	—	—
Die Costs	—	—
Other Sales Cost	—	—
Steel Cost	—	—
Total Other Direct Costs	—	—
Total Direct Costs	—	—
Direct Margin	—	—
Indirect Labor Salary	—	—
Indirect Labor Overtime	—	—
Indirect Labor Hourly	—	—
Indirect Labor Contract	—	—
Capitalized Labor	—	—
Indirect Labor Payroll Taxes	—	—
Indirect Labor Health Benefits	—	—
Indirect Labor Retirement Plan	—	—
Indirect Labor Workers Comp	—	—
Indirect Labor Gainsharing	—	—
Total Indirect Labor	—	—

Page 1 of 3

Depreciation	—		—
Building Rent Expense	—		—
Repairs & Maintenance	—		—
Building Grounds Maintenance	—		—
Shop Supplies	—		—
Equipment Rental Expense	—		—
Equipment Rental Intercompany	—		—
Equipment Rental Income	—		—
Insurance	—		—
Travel Indirect	—		—
Property Tax	—		—
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	—		—
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	—		—
Production Task	—		—
Labor Variance	—		—
Material Variance	—		—
Burden Variance	—		—
Total Other Indirect Costs	—		—
Total Indirect Costs	—		—
Total Cost of Sales	—		—
Gross Margin	—		—
SG&A Labor	(144,961	)	(144,961	)
SG&A Labor Stock Compensation	(8,598	)	(8,598	)
SG&A Labor Contract	—		—
SG&A Labor Payroll Taxes	(7,348	)	(7,348	)
SG&A Labor Health Benefits	1,574		1,574
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	(159,332	)	(159,332	)
Bonus Expense	—		—
Depreciation SG&A	(1,463	)	(1,463	)
Amortization	(2,333	)	(2,333	)
Research & Development SGA	—		—
Travel SG&A	(1,082	)	(1,082	)
Safety & Security	—		—
Computer Supplies	—		—
Telephone Expense	(2,246	)	(2,246	)
Telephone Expense - Mobile	1,031		1,031
Office Expense	(17,813	)	(17,813	)
Training SG&A	—		—
Meals & Entertainment	—		—
Dues & Subscriptions	—		—
Employee Relations	—		—
Internal Meals	—		—
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	(66	)	(66	)
Corporate Services Corporate	(5,993	)	(5,993	)

Page 2 of 3

Corporate Services General	(80	)	(80	)
Directors Expense	(4,000	)	(4,000	)
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	(63,658	)	(63,658	)
Business Insurance	(79,602	)	(79,602	)
Club Dues	—		—
Commission Expense	—		—
Other Taxes & Penalties	(6,865	)	(6,865	)
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	—		—
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	(184,171	)	(184,171	)
Total SG&A	(343,504	)	(343,504	)
Net Operating Profit	(343,504	)	(343,504	)
Intercompany Interest	395,016		395,016
Interest Expense	(367,329	)	(367,329	)
Amortization Fees	(10,023	)	(10,023	)
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	—		—
Interest Income	—		—
Royalty Income/Expense	—		—
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	—		—
Group Allocation SG&A	10,000		10,000
Other Income/Expense	—		—
Total Other (Income)/Expense	27,665		27,665
Income before Taxes & Minority Interest	(315,839	)	(315,839	)
Income Taxes	—		—
Net Income before Minority Interest	(315,839	)	(315,839	)
Minority Interest	—		—
Net Income	(315,839	)	(315,839	)

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51720
Debtor:	Noble International, LTD.

	Current Month		Prior Month		At Filing
ASSETS
Cash	4,385,611		1,260,476		1,260,476
Accounts Receivable	—		—		—
Allowance For Bad Debt	—		—		—
Inventory	—		—		—
Inventory Dies	—		—		—
Inventory Prototype	—		—		—
Prepaid Expenses	3,102,428		2,450,703		2,450,703
Notes Receivable	—		—		—
Deferred Tax Asset	1,372,705		1,372,705		1,372,705
Total Current Assets	8,860,745		5,083,885		5,083,885
Machinery & Equipment	—		—		—
MIS Computer Equipment	163,054		163,054		163,054
Building	—		—		—
Land	—		—		—
Office Equipment	141,882		141,882		141,882
Auto & Trucks	—		—		—
Leasehold Improvements	3,254		3,254		3,254
Production Equip In Progress	—		—		—
Accumulated Depreciation	(189,726	)	(188,263	)	(188,263	)
Property, Plant & Equipment, Net	118,465		119,928		119,928
Investments	164,124,033		164,124,033		164,124,033
Other Intangible, Net	221,667		224,000		224,000
Credit Agreement Fees, Net	584,718		594,741		594,741
Goodwill, Net	—		—		—
Deposits	97,997		97,997		97,997
Assets Held For Sale	—		—		—
Total Other Assets	165,028,415		165,040,771		165,040,771
Total Assets	174,007,625		170,244,584		170,244,584

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—		—		—
Cont Disb Payroll - Post Petition	—		—		—
Cont Disb Flex - Post Petition	—		—		—
Cont Disb Medical - Post Petition	74		—		—
Accounts Payable - Post Petition	—		—		—
A/P Manual - Post Petition	—		—		—
A/P System - Post Petition	—		—		—
Cont Disb General	—		—		—
Cont Disb Payroll	—		—		—
Cont Disb Flex	—		—		—
Cont Disb Medical	—		—		—
Accounts Payable - Pre Petition	700,607		672,085		672,085
A/P Manual - Pre Petition	—		—		—
A/P System - Pre Petition	—		—		—
A/P Freight	—		—		—
Accrued Bonus	—		—		—
Accrued Benefits & Payroll	42		—		—
Accrued Other	2,315,243		2,421,134		2,421,134
Accrued Scrap	—		—		—
Accrued Taxes	—		—		—
Accrued Interest	3,417,581		3,060,797		3,060,797
Total Current Liabilities	6,433,547		6,154,017		6,154,017
Deferred Tax Liability	(65,446	)	(65,446	)	(65,446	)
Capital Lease	—		—		—
Revolver Pre-Petition	2,897,293		4,203,533		4,203,533
Revolver Post-Petition	2,000,000		—		—
Term Loan	10,871,250		10,871,250		10,871,250
Convertible Sub Debt	86,215,750		86,215,750		86,215,750
Industrial Revenue Bond	—		—		—
Other Debt	14,749,886		14,748,967		14,748,967
Intercompany Line Of Credit	—		—		—
Intercompany Non Cash	(88,332,830	)	(91,406,099	)	(91,406,099	)
Total Long Term Liabilities	28,335,903		24,567,955		24,567,955
Total Liabilities	34,769,450		30,721,972		30,721,972
Accumulated Other Comprehensive Income	(220,489	)	(243,421	)	(243,421	)
Common Stock	15,782		15,782		15,782
APIC	223,296,563		223,288,094		223,288,094
Retained Earnings	(83,853,682	)	(83,537,844	)	(83,537,844	)
Dividends	—		—		—
Minority Interest Equity	—		—		—
Total Stockholders’ Equity	139,238,175		139,522,612		139,522,612
Total Liabilities & Stockholders’ Equity	174,007,625		170,244,584		170,244,584

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51720

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	29,500.98	$	—	$	29,500.98	$	—
State	$	—	$	5,962.72	$	—	$	5,962.72	$	—
Local	$	—	$	—	$	—	$	—	$	—
FICA Withheld:	$	—	$	7,952.98	$	—	$	7,952.98	$	—
Employers FICA:	$	—	$	7,952.98	$	—	$	7,952.98	$	—
Unemployment Tax:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	51,369.66	$	—	$	51,369.66	$	—

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51720

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	26,587.95	$	—	$	—
Accounts Receivable	$	—	$	—	$	—

MONTHLY CASH STATEMENT

DEBTOR: Noble International, Ltd.

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51720

	1			2		3	4	5	Total
A      Beginning Balance		1,260,476.24		—		—	—	—	1,260,476.24
B      Receipts (Attach separate schedule)		8,297,632.28		1,541.60		—	—	—	8,299,173.88
C      Balance Available (A + B)		9,558,108.52		1,541.60		—	—	—	9,559,650.12
D      Less Disbursements (Attach separate schedule)		(5,172,497.27	)	(641.18	)	—	—	—	(5,173,138.45	)
E       ENDING BALANCE (C - D)		4,385,611.25		900.42		—	—	—	4,386,511.67
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
	$	(5,173,138.45	)

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1	Depository Name & Location	Comerica Bank
	Account Number	1850689025
2	Depository Name & Location	Comerica Bank
	Account Number	1851020519
3	Depository Name & Location	Comerica Bank
	Account Number	1851020501
4	Depository Name & Location	Comerica Bank
	Account Number	1850622554
5	Depository Name & Location
	Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

MONTHLY CASH STATEMENT

DEBTOR: Noble International, Ltd.

PERIOD ENDING: April 30, 2009

Disbursement Detail: Case No: 09-51720-MBM

Date	Payee	Amount
04/20/09	Comerica Bank	33.00
04/22/09	Great Lakes Metal Stamping	1,242.20
04/22/09	Great Lakes Metal Stamping	1,260.00
04/22/09	Proos Manufacturing	1,341.12
04/22/09	Century Tube	1,940.00
04/22/09	Modineer	2,248.59
04/22/09	Modineer	2,418.00
04/22/09	Gulf Cost Business Credit	2,419.44
04/22/09	US Farathane	2,494.80
04/22/09	Great Lakes Metal Stamping	4,069.80
04/22/09	RSDC of Michigan	4,487.20
04/22/09	Cooper Standard	6,060.00
04/22/09	ADP	13,518.57
04/22/09	Emhart	15,750.00
04/22/09	Metals USA	28,854.48
04/22/09	Challenge Manufacturing	29,768.52
04/22/09	ADP	122,234.37
04/22/09	ADP	301,136.25
04/23/09	Accountemps/Rober Half	2,470.48
04/23/09	Lee Steel Corporation	7,639.62
04/23/09	Resistance Welding Machine	9,632.78
04/23/09	Metals USA	12,625.02
04/23/09	Dennen Steel	18,876.88
04/23/09	Challenge Manufacturing	60,088.57
04/24/09	Multifastener Corporation	495.00
04/24/09	Great Lakes Metal Stamping	690.40
04/24/09	South Haven Packaging	760.33
04/24/09	Modineer	1,317.00
04/24/09	Great Lakes Metal Stamping	1,536.00
04/24/09	Gulf Cost Business Credit	2,127.51
04/24/09	Resistance Welding Machine	2,282.42
04/24/09	Modineer	3,123.60
04/24/09	South Haven Packaging	3,453.05
04/24/09	Modineer	4,665.00
04/24/09	The NASDAQ Stock Market	5,000.00
04/24/09	Great Lakes Metal Stamping	6,587.60
04/24/09	ITW Metalist	8,883.01
04/24/09	Fabristeel Manufacturing	27,200.99
04/24/09	Experi-Metal Inc	95,418.00
04/27/09	Comerica Bank	33.00
04/27/09	Century Tube	1,940.00
04/27/09	MABCO	2,570.00
04/27/09	Radiant Industries	3,575.81
04/27/09	Gauge-Rite Inc	3,750.00
04/27/09	US Farathane	4,158.00
04/27/09	Modineer	5,975.50
04/27/09	Acemco Automotive	12,267.32
04/27/09	All State Fastener	12,337.65
04/27/09	Trademark	14,500.00
04/27/09	Cooper Standard	16,160.00
04/27/09	Metals USA	40,669.47
04/27/09	Challenge Manufacturing	43,366.82

04/27/09	Express Scripts	113,089.93
04/28/09	Gulf Cost Business Credit	1,518.34
04/28/09	Ryerson	1,992.00
04/28/09	Spectrum Industries	2,012.83
04/28/09	Gifford, Krass, Sprinkle, Anderson	2,755.00
04/28/09	NN Metal Stamping	3,780.47
04/28/09	Applied Industrial Technologies	10,484.89
04/28/09	The Crown Group	10,727.68
04/28/09	Acemco Automotive	12,770.58
04/28/09	Lee Steel Corporation	19,275.10
04/28/09	ADP	51,369.66
04/28/09	Acemco Automotive	59,743.73
04/29/09	Fidelity	2,573.30
04/29/09	Comerica Bank	361.11
04/29/09	Comerica Bank	731,327.10
04/29/09	Comerica Bank	1,306,204.57
04/29/09	Heidtman Steel Corp	350.00
04/29/09	Modineer	468.00
04/29/09	Comerica Bank	500.00
04/29/09	South Haven Packaging	958.34
04/29/09	TA America Corp	1,032.00
04/29/09	Reliant Industries	1,690.12
04/29/09	Century Tube	1,940.00
04/29/09	Comerica Bank	3,207.36
04/29/09	Schaller Corp	3,492.91
04/29/09	JR Thomas	4,629.32
04/29/09	ITW Metalist	5,208.95
04/29/09	Tinnerman Palnut	9,931.85
04/29/09	Acemco Automotive	10,672.05
04/29/09	Fabristeel Manufacturing	14,870.25
04/29/09	Comerica Bank	17,021.25
04/29/09	ADP	17,898.23
04/29/09	Great Lakes Metal Stamping	18,670.90
04/29/09	Emhart Teknologies	27,000.00
04/29/09	Comerica Bank	43,429.66
04/29/09	ADP	346,394.20
04/29/09	ADP	788,448.63
04/29/09	Steel Center Supply	112.50
04/29/09	Fuchs Lubricants	1,740.04
04/29/09	Spectrum Industries	2,012.83
04/29/09	Proos Manufacturing	5,029.04
04/29/09	Ring Screw	5,047.00
04/29/09	Fuchs Lubricants	10,193.70
04/29/09	Dennen Steel	18,778.66
04/29/09	Cooper Standard	22,220.00
04/29/09	Metals USA	31,489.64
04/29/09	Challenge Manufacturing	40,941.68
04/29/09	ADP	99,884.47
04/29/09	Noble Metal Processing Canada	225,190.42
04/30/09	Comerica Bank	35.10
04/30/09	Fronius USA	107.00
04/30/09	Chicago Rivet & Machine	1,470.99
04/30/09	Philips Machining Corp	1,665.00
04/30/09	South Haven Packaging	1,785.04
04/30/09	Spectrum Industries	1,874.98
04/30/09	Gifford, Krass, Sprinkle, Anderson	2,500.00
04/30/09	MABCO	2,890.00
04/30/09	Tinnerman Palnut	3,879.63
04/30/09	Great Lakes Metal Stamping	4,054.20
04/30/09	Ryerson	4,981.05
04/30/09	Acemco Automotive	12,267.32
04/30/09	Metals USA	19,263.30
04/30/09	Challenge Manufacturing	27,830.20
		5,172,497.27

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51720

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: Suzanne M. Costantino	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider

Detailed Description of Duties:

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	7,875.00
Current Benefits Paid:
Health Insurance
Life Insurance							$	2.25
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	35.21
Total Benefits	$	—		$	—		$	37.46
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	7,912.46

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51720

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: David J. Fallon	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider

Detailed Description of Duties:

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	14,583.34
Current Benefits Paid:
Health Insurance
Life Insurance							$	2.50
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	375.00
Total Benefits	$	—		$	—		$	377.50
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	14,960.84

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51720

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: George Ianev	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider

Detailed Description of Duties:

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:
Current Benefits Paid:
Health Insurance
Life Insurance
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits
Total Benefits	$	—		$	—		$	—
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)							$	7,291.95
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	7,291.95
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—			$7,291.95

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51720

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: Scott A. Kehoe	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider

Detailed Description of Duties:

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	8,333.33
Current Benefits Paid:
Health Insurance
Life Insurance							$	2.25
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	410.21
Total Benefits	$	—		$	—		$	412.46
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	8,745.79

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51720

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: Sandra A. Murphree	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider

Detailed Description of Duties:

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	10,000.00
Current Benefits Paid:
Health Insurance
Life Insurance							$	5.75
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	410.21
Total Benefits	$	—		$	—		$	415.96
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	10,415.96

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51720

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: John D. Nechiporchik	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider

Detailed Description of Duties:

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	12,500.48
Current Benefits Paid:
Health Insurance
Life Insurance							$	10.75
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	400.00
Total Benefits	$	—		$	—		$	410.75
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	12,911.23

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51720

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: Craig S. Parsons	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider

Detailed Description of Duties:

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	8,479.17
Current Benefits Paid:
Health Insurance
Life Insurance							$	2.25
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	500.00
Total Benefits	$	—		$	—		$	502.25
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	8,981.42

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51720

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: Andrew J. Tavi	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider

Detailed Description of Duties:

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	16,666.67
Current Benefits Paid:
Health Insurance
Life Insurance							$	2.25
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	375.00
Total Benefits	$	—		$	—		$	377.25
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	17,043.92

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51720

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Advanced Technologies, Inc.		Case Number: 09-51730
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51730
Debtor:	Noble Advanced Technologies, Inc.

	Current Month	Total Since Filing
Welding Sales	—	—
Blanking	—	—
Blanking Direct	—	—
Roll Forming Sales	—	—
Transportation	—	—
Packaging	—	—
Scrap Sales	—	—
Dimpling Oiling Other Sales	—	—
Spot Weld Sales	—	—
Prototype Sales	—	—
Die Sales	—	—
Scrap Income	—	—
Sales Returns & Allowance	—	—
Contract Manufacturing Sales	—	—
Other Sales	—	—
Task Sales	—	—
Steel Sales	—	—
Total Sales	—	—
Direct Labor	—	—
Direct Labor Overtime	—	—
Direct Contract Labor	—	—
Direct Labor Payroll Taxes	—	—
Direct Labor Health Benefits	—	—
Direct Labor Retirement Plan	—	—
Direct Labor Workers Comp	—	—
Direct Labor Gainsharing	—	—
Total Direct Labor	—	—
Outside Blanking	—	—
Outside Contract Manufacturing	—	—
Outside Other	—	—
Material Consumption Owned	—	—
Material Consumption Consigned	—	—
Unreported Material Consumption	—	—
Physical Inventory Variance	—	—
Heat, Light & Power	—	—
Freight OEM	—	—
Freight Other	—	—
Gas	—	—
Shipping Material	—	—
Prototype Costs	—	—
Die Costs	—	—
Other Sales Cost	—	—
Steel Cost	—	—
Total Other Direct Costs	—	—
Total Direct Costs	—	—
Direct Margin	—	—
Indirect Labor Salary	—	—
Indirect Labor Overtime	—	—
Indirect Labor Hourly	—	—
Indirect Labor Contract	—	—
Capitalized Labor	—	—
Indirect Labor Payroll Taxes	—	—
Indirect Labor Health Benefits	—	—
Indirect Labor Retirement Plan	—	—
Indirect Labor Workers Comp	—	—
Indirect Labor Gainsharing	—	—
Total Indirect Labor	—	—

Page 1 of 3

Depreciation	—	—
Building Rent Expense	—	—
Repairs & Maintenance	—	—
Building Grounds Maintenance	—	—
Shop Supplies	—	—
Equipment Rental Expense	—	—
Equipment Rental Intercompany	—	—
Equipment Rental Income	—	—
Insurance	—	—
Travel Indirect	—	—
Property Tax	—	—
Pre Employment Expense	—	—
Training Indirect	—	—
Tools	—	—
Research & Development	—	—
Capitalized Overhead	—	—
Gain or Loss on Disposal	—	—
Production Task	—	—
Labor Variance	—	—
Material Variance	—	—
Burden Variance	—	—
Total Other Indirect Costs	—	—
Total Indirect Costs	—	—
Total Cost of Sales	—	—
Gross Margin	—	—
SG&A Labor	—	—
SG&A Labor Stock Compensation	—	—
SG&A Labor Contract	—	—
SG&A Labor Payroll Taxes	—	—
SG&A Labor Health Benefits	—	—
SG&A Labor Retirement Plan	—	—
SG&A Labor Workers Comp	—	—
SG&A Labor Gainsharing	—	—
Total SG&A Labor	—	—
Bonus Expense	—	—
Depreciation SG&A	—	—
Amortization	—	—
Research & Development SGA	—	—
Travel SG&A	—	—
Safety & Security	—	—
Computer Supplies	—	—
Telephone Expense	—	—
Telephone Expense - Mobile	—	—
Office Expense	—	—
Training SG&A	—	—
Meals & Entertainment	—	—
Dues & Subscriptions	—	—
Employee Relations	—	—
Internal Meals	—	—
Meals – Sandwiches visitors	—	—
Meals – Meal cheques	—	—
Meals – Coffee/Water-personnel	—	—
Sales Promotion	—	—
Advertising	—	—
Bank Charges	—	—
Corporate Services Corporate	—	—

Page 2 of 3

Corporate Services General	—	—
Directors Expense	—	—
Directors Expense - Stock Based	—	—
Professional Fees Legal	—	—
Professional Fees Audit/tax	—	—
Professional Fees Other	—	—
Business Insurance	—	—
Club Dues	—	—
Commission Expense	—	—
Other Taxes & Penalties	—	—
Plane Lease & Maintenance	—	—
Licenses, Fees, & Permits	—	—
Moving Expense	—	—
Donations	—	—
Bad Debt Expense	—	—
Held for Sale Expense	—	—
Administrative Task	—	—
Total Other SG&A	—	—
Total SG&A	—	—
Net Operating Profit	—	—
Intercompany Interest	—	—
Interest Expense	—	—
Amortization Fees	—	—
Amortization Fees Sub	—	—
Amortization Debt Discount	—	—
Gain/Loss on Derivatives	—	—
Capitalized Interest	—	—
Interest Income	—	—
Royalty Income/Expense	—	—
Foreign Currency	—	—
Dividend Income	—	—
Extraordinary Gain/Loss	—	—
Gain / Loss On Disposal	—	—
Impairment Charges	—	—
Group Allocation Indirect	—	—
Group Allocation SG&A	—	—
Other Income/Expense	—	—
Total Other (Income)/Expense	—	—
Income before Taxes & Minority Interest	—	—
Income Taxes	—	—
Net Income before Minority Interest	—	—
Minority Interest	—	—
Net Income	—	—

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51730
Debtor:	Noble Advanced Technologies, Inc.

	Current Month		Prior Month		At Filing
ASSETS
Cash	—		—		—
Accounts Receivable	205,160		205,160		205,160
Allowance For Bad Debt	(102,580	)	(102,580	)	(102,580	)
Inventory	—		—		—
Inventory Dies	—		—		—
Inventory Prototype	—		—		—
Prepaid Expenses	249,587		249,587		249,587
Notes Receivable	—		—		—
Deferred Tax Asset	—		—		—
Total Current Assets	352,167		352,167		352,167
Machinery & Equipment	—		—		—
MIS Computer Equipment	—		—		—
Building	—		—		—
Land	—		—		—
Office Equipment	—		—		—
Auto & Trucks	—		—		—
Leasehold Improvements	—		—		—
Production Equip In Progress	—		—		—
Accumulated Depreciation	—		—		—
Property, Plant & Equipment, Net	—		—		—
Investments	—		—		—
Other Intangible, Net	992,696		992,696		992,696
Credit Agreement Fees, Net	—		—		—
Goodwill, Net	—		—		—
Deposits	—		—		—
Assets Held For Sale	—		—		—
Total Other Assets	992,696		992,696		992,696
Total Assets	1,344,863		1,344,863		1,344,863

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—		—		—
Cont Disb Payroll - Post Petition	—		—		—
Cont Disb Flex - Post Petition	—		—		—
Cont Disb Medical - Post Petition	—		—		—
Accounts Payable - Post Petition	—		—		—
A/P Manual - Post Petition	—		—		—
A/P System - Post Petition	10,331		10,331		10,331
Cont Disb General	0		—		—
Cont Disb Payroll	—		—		—
Cont Disb Flex	—		—		—
Cont Disb Medical	—		—		—
Accounts Payable - Pre Petition	36,587		36,587		36,587
A/P Manual - Pre Petition	—		—		—
A/P System - Pre Petition	—		—		—
A/P Freight	—		—		—
Accrued Bonus	—		—		—
Accrued Benefits & Payroll	(1,558	)	(1,558	)	(1,558	)
Accrued Other	—		—		—
Accrued Scrap	—		—		—
Accrued Taxes	—		—		—
Accrued Interest	—		—		—
Total Current Liabilities	45,360		45,360		45,360
Deferred Tax Liability	—		—		—
Capital Lease	—		—		—
Revolver Pre-Petition	—		—		—
Revolver Post-Petition	—		—		—
Term Loan	—		—		—
Convertible Sub Debt	—		—		—
Industrial Revenue Bond	—		—		—
Other Debt	—		—		—
Intercompany Line Of Credit	—		—		—
Intercompany Non Cash	7,913,814		7,913,814		7,913,814
Total Long Term Liabilities	7,913,814		7,913,814		7,913,814
Total Liabilities	7,959,174		7,959,174		7,959,174
Accumulated Other Comprehensive Income	—		—		—
Common Stock	—		—		—
APIC	—		—		—
Retained Earnings	(6,614,311	)	(6,614,311	)	(6,614,311	)
Dividends	—		—		—
Minority Interest Equity	—		—		—
Total Stockholders’ Equity	(6,614,311	)	(6,614,311	)	(6,614,311	)
Total Liabilities & Stockholders’ Equity	1,344,863		1,344,863		1,344,863

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51730

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	2,097.83	$	2,152.33	$	2,391.48	$	1,858.68
State	$	—	$	488.67	$	480.87	$	534.30	$	435.24
Local	$	—	$	—	$	—	$	—	$	—
FICA Withheld:	$	—	$	853.62	$	768.26	$	853.62	$	768.26
Employers FICA:	$	—	$	853.62	$	768.26	$	853.62	$	768.26
Unemployment Tax:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	4,293.74	$	4,169.72	$	4,633.02	$	3,830.44

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51730

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	1,833.00	$	—	$	—
Accounts Receivable	$	—	$	—	$	200,313.54

MONTHLY CASH STATEMENT

DEBTOR: Noble Advanced Technologies, Inc.

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51730

		1		2	3	4	5	Total
A	Beginning Balance		—				—	—
B	Receipts (Attach separate schedule)		—					—
C	Balance Available (A + B)		—	—	—	—	—	—
D	Less Disbursements (Attach separate schedule)		—				—	—
E	ENDING BALANCE (C - D)		—	—	—	—	—	—
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
		$	—

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1	Depository Name & Location	Comerica Bank
	Account Number	181349827
2	Depository Name & Location
	Account Number
3	Depository Name & Location
	Account Number
4	Depository Name & Location
	Account Number
5	Depository Name & Location
	Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51730

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: Tad V. Machrowicz	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider
Detailed Description of Duties: _____________________________________________________________________________
_______________________________________________________________________________________________________
_______________________________________________________________________________________________________

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	7,980.77
Current Benefits Paid:
Health Insurance
Life Insurance							$	3.46
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	323.08
Total Benefits	$	—		$	—		$	326.54
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	8,307.31

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51730

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Land Holdings, Inc.		Case Number: 09-51732
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)

and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                            Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51732
Debtor:	Noble Land Holdings, Inc.

	Current Month	Total Since Filing
Welding Sales	—	—
Blanking	—	—
Blanking Direct	—	—
Roll Forming Sales	—	—
Transportation	—	—
Packaging	—	—
Scrap Sales	—	—
Dimpling Oiling Other Sales	—	—
Spot Weld Sales	—	—
Prototype Sales	—	—
Die Sales	—	—
Scrap Income	—	—
Sales Returns & Allowance	—	—
Contract Manufacturing Sales	—	—
Other Sales	—	—
Task Sales	—	—
Steel Sales	—	—
Total Sales	—	—
Direct Labor	—	—
Direct Labor Overtime	—	—
Direct Contract Labor	—	—
Direct Labor Payroll Taxes	—	—
Direct Labor Health Benefits	—	—
Direct Labor Retirement Plan	—	—
Direct Labor Workers Comp	—	—
Direct Labor Gainsharing	—	—
Total Direct Labor	—	—
Outside Blanking	—	—
Outside Contract Manufacturing	—	—
Outside Other	—	—
Material Consumption Owned	—	—
Material Consumption Consigned	—	—
Unreported Material Consumption	—	—
Physical Inventory Variance	—	—
Heat, Light & Power	—	—
Freight OEM	—	—
Freight Other	—	—
Gas	—	—
Shipping Material	—	—
Prototype Costs	—	—
Die Costs	—	—
Other Sales Cost	—	—
Steel Cost	—	—
Total Other Direct Costs	—	—
Total Direct Costs	—	—
Direct Margin	—	—
Indirect Labor Salary	—	—
Indirect Labor Overtime	—	—
Indirect Labor Hourly	—	—
Indirect Labor Contract	—	—
Capitalized Labor	—	—
Indirect Labor Payroll Taxes	—	—
Indirect Labor Health Benefits	—	—
Indirect Labor Retirement Plan	—	—
Indirect Labor Workers Comp	—	—
Indirect Labor Gainsharing	—	—
Total Indirect Labor	—	—

Page 1 of 3

Depreciation	—	—
Building Rent Expense	—	—
Repairs & Maintenance	—	—
Building Grounds Maintenance	—	—
Shop Supplies	—	—
Equipment Rental Expense	—	—
Equipment Rental Intercompany	—	—
Equipment Rental Income	—	—
Insurance	—	—
Travel Indirect	—	—
Property Tax	—	—
Pre Employment Expense	—	—
Training Indirect	—	—
Tools	—	—
Research & Development	—	—
Capitalized Overhead	—	—
Gain or Loss on Disposal	—	—
Production Task	—	—
Labor Variance	—	—
Material Variance	—	—
Burden Variance	—	—
Total Other Indirect Costs	—	—
Total Indirect Costs	—	—
Total Cost of Sales	—	—
Gross Margin	—	—
SG&A Labor	—	—
SG&A Labor Stock Compensation	—	—
SG&A Labor Contract	—	—
SG&A Labor Payroll Taxes	—	—
SG&A Labor Health Benefits	—	—
SG&A Labor Retirement Plan	—	—
SG&A Labor Workers Comp	—	—
SG&A Labor Gainsharing	—	—
Total SG&A Labor	—	—
Bonus Expense	—	—
Depreciation SG&A	—	—
Amortization	—	—
Research & Development SGA	—	—
Travel SG&A	—	—
Safety & Security	—	—
Computer Supplies	—	—
Telephone Expense	—	—
Telephone Expense - Mobile	—	—
Office Expense	—	—
Training SG&A	—	—
Meals & Entertainment	—	—
Dues & Subscriptions	—	—
Employee Relations	—	—
Internal Meals	—	—
Meals – Sandwiches visitors	—	—
Meals – Meal cheques	—	—
Meals – Coffee/Water-personnel	—	—
Sales Promotion	—	—
Advertising	—	—
Bank Charges	—	—
Corporate Services Corporate	—	—

Page 2 of 3

Corporate Services General	—	—
Directors Expense	—	—
Directors Expense - Stock Based	—	—
Professional Fees Legal	—	—
Professional Fees Audit/tax	—	—
Professional Fees Other	—	—
Business Insurance	—	—
Club Dues	—	—
Commission Expense	—	—
Other Taxes & Penalties	—	—
Plane Lease & Maintenance	—	—
Licenses, Fees, & Permits	—	—
Moving Expense	—	—
Donations	—	—
Bad Debt Expense	—	—
Held for Sale Expense	—	—
Administrative Task	—	—
Total Other SG&A	—	—
Total SG&A	—	—
Net Operating Profit	—	—
Intercompany Interest	—	—
Interest Expense	—	—
Amortization Fees	—	—
Amortization Fees Sub	—	—
Amortization Debt Discount	—	—
Gain/Loss on Derivatives	—	—
Capitalized Interest	—	—
Interest Income	—	—
Royalty Income/Expense	—	—
Foreign Currency	—	—
Dividend Income	—	—
Extraordinary Gain/Loss	—	—
Gain / Loss On Disposal	—	—
Impairment Charges	—	—
Group Allocation Indirect	—	—
Group Allocation SG&A	—	—
Other Income/Expense	—	—
Total Other (Income)/Expense	—	—
Income before Taxes & Minority Interest	—	—
Income Taxes	—	—
Net Income before Minority Interest	—	—
Minority Interest	—	—
Net Income	—	—

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51732
Debtor:	Noble Land Holdings, Inc.

	Current Month	Prior Month	At Filing
ASSETS
Cash	—	—	—
Accounts Receivable	—	—	—
Allowance For Bad Debt	—	—	—
Inventory	—	—	—
Inventory Dies	—	—	—
Inventory Prototype	—	—	—
Prepaid Expenses	—	—	—
Notes Receivable	—	—	—
Deferred Tax Asset	—	—	—
Total Current Assets	—	—	—
Machinery & Equipment	—	—	—
MIS Computer Equipment	—	—	—
Building	—	—	—
Land	—	—	—
Office Equipment	—	—	—
Auto & Trucks	—	—	—
Leasehold Improvements	—	—	—
Production Equip In Progress	—	—	—
Accumulated Depreciation	—	—	—
Property, Plant & Equipment, Net	—	—	—
Investments	—	—	—
Other Intangible, Net	—	—	—
Credit Agreement Fees, Net	—	—	—
Goodwill, Net	—	—	—
Deposits	—	—	—
Assets Held For Sale	—	—	—
Total Other Assets	—	—	—
Total Assets	—	—	—

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—		—		—
Cont Disb Payroll - Post Petition	—		—		—
Cont Disb Flex - Post Petition	—		—		—
Cont Disb Medical - Post Petition	—		—		—
Accounts Payable - Post Petition	—		—		—
A/P Manual - Post Petition	—		—		—
A/P System - Post Petition	—		—		—
Cont Disb General	—		—		—
Cont Disb Payroll	—		—		—
Cont Disb Flex	—		—		—
Cont Disb Medical	—		—		—
Accounts Payable - Pre Petition	—		—		—
A/P Manual - Pre Petition	—		—		—
A/P System - Pre Petition	—		—		—
A/P Freight	—		—		—
Accrued Bonus	—		—		—
Accrued Benefits & Payroll	—		—		—
Accrued Other	—		—		—
Accrued Scrap	—		—		—
Accrued Taxes	—		—		—
Accrued Interest	—		—		—
Total Current Liabilities	—		—		—
Deferred Tax Liability	—		—		—
Capital Lease	—		—		—
Revolver Pre-Petition	—		—		—
Revolver Post-Petition	—		—		—
Term Loan	—		—		—
Convertible Sub Debt	—		—		—
Industrial Revenue Bond	—		—		—
Other Debt	—		—		—
Intercompany Line Of Credit	—		—		—
Intercompany Non Cash	(245,271	)	(245,271	)	(245,271	)
Total Long Term Liabilities	(245,271	)	(245,271	)	(245,271	)
Total Liabilities	(245,271	)	(245,271	)	(245,271	)
Accumulated Other Comprehensive Income	—		—		—
Common Stock	—		—		—
APIC	—		—		—
Retained Earnings	245,271		245,271		245,271
Dividends	—		—		—
Minority Interest Equity	—		—		—
Total Stockholders’ Equity	245,271		245,271		245,271
Total Liabilities & Stockholders’ Equity	—		—		—

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51732

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Local	$	—	$	—	$	—	$	—	$	—
FICA Withheld:	$	—	$	—	$	—	$	—	$	—
Employers FICA:	$	—	$	—	$	—	$	—	$	—
Unemployment Tax:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	—	$	—	$	—	$	—

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51732

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	—	$	—	$	—
Accounts Receivable	$	—	$	—	$	—

MONTHLY CASH STATEMENT

DEBTOR: Noble Land Holdings, Inc.

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51732

	1		2	3	4	5	Total
A      Beginning Balance						—	—
B      Receipts (Attach separate schedule)							—
C      Balance Available (A + B)		—	—	—	—	—	—
D      Less Disbursements (Attach separate schedule)						—	—
E       ENDING BALANCE (C - D)		—	—	—	—	—	—
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
	$

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1       Depository Name & Location

Account Number

2       Depository Name & Location

Account Number

3       Depository Name & Location

Account Number

4       Depository Name & Location

Account Number

5       Depository Name & Location

Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51732

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Manufacturing Group, Inc.		Case Number: 09-51734
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51734
Debtor:	Noble Manufacturing Group, Inc.

	Current Month	Total Since Filing
Welding Sales	—	—
Blanking	—	—
Blanking Direct	—	—
Roll Forming Sales	—	—
Transportation	—	—
Packaging	—	—
Scrap Sales	—	—
Dimpling Oiling Other Sales	—	—
Spot Weld Sales	—	—
Prototype Sales	—	—
Die Sales	—	—
Scrap Income	—	—
Sales Returns & Allowance	—	—
Contract Manufacturing Sales	—	—
Other Sales	—	—
Task Sales	—	—
Steel Sales	—	—
Total Sales	—	—
Direct Labor	—	—
Direct Labor Overtime	—	—
Direct Contract Labor	—	—
Direct Labor Payroll Taxes	—	—
Direct Labor Health Benefits	—	—
Direct Labor Retirement Plan	—	—
Direct Labor Workers Comp	—	—
Direct Labor Gainsharing	—	—
Total Direct Labor	—	—
Outside Blanking	—	—
Outside Contract Manufacturing	—	—
Outside Other	—	—
Material Consumption Owned	—	—
Material Consumption Consigned	—	—
Unreported Material Consumption	—	—
Physical Inventory Variance	—	—
Heat, Light & Power	—	—
Freight OEM	—	—
Freight Other	—	—
Gas	—	—
Shipping Material	—	—
Prototype Costs	—	—
Die Costs	—	—
Other Sales Cost	—	—
Steel Cost	—	—
Total Other Direct Costs	—	—
Total Direct Costs	—	—
Direct Margin	—	—
Indirect Labor Salary	—	—
Indirect Labor Overtime	—	—
Indirect Labor Hourly	—	—
Indirect Labor Contract	—	—
Capitalized Labor	—	—
Indirect Labor Payroll Taxes	—	—
Indirect Labor Health Benefits	—	—
Indirect Labor Retirement Plan	—	—
Indirect Labor Workers Comp	—	—
Indirect Labor Gainsharing	—	—
Total Indirect Labor	—	—

Page 1 of 3

Depreciation	—	—
Building Rent Expense	—	—
Repairs & Maintenance	—	—
Building Grounds Maintenance	—	—
Shop Supplies	—	—
Equipment Rental Expense	—	—
Equipment Rental Intercompany	—	—
Equipment Rental Income	—	—
Insurance	—	—
Travel Indirect	—	—
Property Tax	—	—
Pre Employment Expense	—	—
Training Indirect	—	—
Tools	—	—
Research & Development	—	—
Capitalized Overhead	—	—
Gain or Loss on Disposal	—	—
Production Task	—	—
Labor Variance	—	—
Material Variance	—	—
Burden Variance	—	—
Total Other Indirect Costs	—	—
Total Indirect Costs	—	—
Total Cost of Sales	—	—
Gross Margin	—	—
SG&A Labor	—	—
SG&A Labor Stock Compensation	—	—
SG&A Labor Contract	—	—
SG&A Labor Payroll Taxes	—	—
SG&A Labor Health Benefits	—	—
SG&A Labor Retirement Plan	—	—
SG&A Labor Workers Comp	—	—
SG&A Labor Gainsharing	—	—
Total SG&A Labor	—	—
Bonus Expense	—	—
Depreciation SG&A	—	—
Amortization	—	—
Research & Development SGA	—	—
Travel SG&A	—	—
Safety & Security	—	—
Computer Supplies	—	—
Telephone Expense	—	—
Telephone Expense - Mobile	—	—
Office Expense	—	—
Training SG&A	—	—
Meals & Entertainment	—	—
Dues & Subscriptions	—	—
Employee Relations	—	—
Internal Meals	—	—
Meals – Sandwiches visitors	—	—
Meals – Meal cheques	—	—
Meals – Coffee/Water-personnel	—	—
Sales Promotion	—	—
Advertising	—	—
Bank Charges	—	—
Corporate Services Corporate	—	—

Page 2 of 3

Corporate Services General	—	—
Directors Expense	—	—
Directors Expense - Stock Based	—	—
Professional Fees Legal	—	—
Professional Fees Audit/tax	—	—
Professional Fees Other	—	—
Business Insurance	—	—
Club Dues	—	—
Commission Expense	—	—
Other Taxes & Penalties	—	—
Plane Lease & Maintenance	—	—
Licenses, Fees, & Permits	—	—
Moving Expense	—	—
Donations	—	—
Bad Debt Expense	—	—
Held for Sale Expense	—	—
Administrative Task	—	—
Total Other SG&A	—	—
Total SG&A	—	—
Net Operating Profit	—	—
Intercompany Interest	—	—
Interest Expense	—	—
Amortization Fees	—	—
Amortization Fees Sub	—	—
Amortization Debt Discount	—	—
Gain/Loss on Derivatives	—	—
Capitalized Interest	—	—
Interest Income	—	—
Royalty Income/Expense	—	—
Foreign Currency	—	—
Dividend Income	—	—
Extraordinary Gain/Loss	—	—
Gain / Loss On Disposal	—	—
Impairment Charges	—	—
Group Allocation Indirect	—	—
Group Allocation SG&A	—	—
Other Income/Expense	—	—
Total Other (Income)/Expense	—	—
Income before Taxes & Minority Interest	—	—
Income Taxes	—	—
Net Income before Minority Interest	—	—
Minority Interest	—	—
Net Income	—	—

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51734
Debtor:	Noble Manufacturing Group, Inc.

	Current Month	Prior Month	At Filing
ASSETS
Cash	—	—	—
Accounts Receivable	—	—	—
Allowance For Bad Debt	—	—	—
Inventory	—	—	—
Inventory Dies	—	—	—
Inventory Prototype	—	—	—
Prepaid Expenses	—	—	—
Notes Receivable	—	—	—
Deferred Tax Asset	—	—	—
Total Current Assets	—	—	—
Machinery & Equipment	—	—	—
MIS Computer Equipment	—	—	—
Building	—	—	—
Land	—	—	—
Office Equipment	—	—	—
Auto & Trucks	—	—	—
Leasehold Improvements	—	—	—
Production Equip In Progress	—	—	—
Accumulated Depreciation	—	—	—
Property, Plant & Equipment, Net	—	—	—
Investments	—	—	—
Other Intangible, Net	—	—	—
Credit Agreement Fees, Net	—	—	—
Goodwill, Net	—	—	—
Deposits	—	—	—
Assets Held For Sale	—	—	—
Total Other Assets	—	—	—
Total Assets	—	—	—

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—	—	—
Cont Disb Payroll - Post Petition	—	—	—
Cont Disb Flex - Post Petition	—	—	—
Cont Disb Medical - Post Petition	—	—	—
Accounts Payable - Post Petition	—	—	—
A/P Manual - Post Petition	—	—	—
A/P System - Post Petition	—	—	—
Cont Disb General	—	—	—
Cont Disb Payroll	—	—	—
Cont Disb Flex	—	—	—
Cont Disb Medical	—	—	—
Accounts Payable - Pre Petition	—	—	—
A/P Manual - Pre Petition	—	—	—
A/P System - Pre Petition	—	—	—
A/P Freight	—	—	—
Accrued Bonus	—	—	—
Accrued Benefits & Payroll	—	—	—
Accrued Other	—	—	—
Accrued Scrap	—	—	—
Accrued Taxes	—	—	—
Accrued Interest	—	—	—
Total Current Liabilities	—	—	—
Deferred Tax Liability	—	—	—
Capital Lease	—	—	—
Revolver Pre-Petition	—	—	—
Revolver Post-Petition	—	—	—
Term Loan	—	—	—
Convertible Sub Debt	—	—	—
Industrial Revenue Bond	—	—	—
Other Debt	—	—	—
Intercompany Line Of Credit	—	—	—
Intercompany Non Cash	—	—	—
Total Long Term Liabilities	—	—	—
Total Liabilities	—	—	—
Accumulated Other Comprehensive Income	—	—	—
Common Stock	—	—	—
APIC	—	—	—
Retained Earnings	—	—	—
Dividends	—	—	—
Minority Interest Equity	—	—	—
Total Stockholders’ Equity	—	—	—
Total Liabilities & Stockholders’ Equity	—	—	—

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51734

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Local	$	—	$	—	$	—	$	—	$	—
FICA Withheld:	$	—	$	—	$	—	$	—	$	—
Employers FICA:	$	—	$	—	$	—	$	—	$	—
Unemployment Tax:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	—	$	—	$	—	$	—

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51734

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	—	$	—	$	—
Accounts Receivable	$	—	$	—	$	—

MONTHLY CASH STATEMENT

DEBTOR: Noble Manufacturing Group, Inc.

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51734

		1		2	3	4	5	Total
A	Beginning Balance						—	—
B	Receipts (Attach separate schedule)							—
C	Balance Available (A + B)		—	—	—	—	—	—
D	Less Disbursements (Attach separate schedule)						—	—
E	ENDING BALANCE (C - D)		—	—	—	—	—	—
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
		$

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1	Depository Name & Location
	Account Number
2	Depository Name & Location
	Account Number
3	Depository Name & Location
	Account Number
4	Depository Name & Location
	Account Number
5	Depository Name & Location
	Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51734

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Metal Processing, Inc.		Case Number: 09-51737
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51737
Debtor:	Noble Metal Processing, Inc.

	Current Month		Total Since Filing
Welding Sales	163,307		163,307
Blanking	58,730		58,730
Blanking Direct	—		—
Roll Forming Sales	423,503		423,503
Transportation	16,705		16,705
Packaging	6,771		6,771
Scrap Sales	15,443		15,443
Dimpling Oiling Other Sales	1,610		1,610
Spot Weld Sales	1,503		1,503
Prototype Sales	—		—
Die Sales	207,165		207,165
Scrap Income	14,226		14,226
Sales Returns & Allowance	2		2
Contract Manufacturing Sales	—		—
Other Sales	—		—
Task Sales	—		—
Steel Sales	1,202,419		1,202,419
Total Sales	2,111,383		2,111,383
Direct Labor	(243,798	)	(243,798	)
Direct Labor Overtime	(35,578	)	(35,578	)
Direct Contract Labor	(25,356	)	(25,356	)
Direct Labor Payroll Taxes	(37,034	)	(37,034	)
Direct Labor Health Benefits	13,932		13,932
Direct Labor Retirement Plan	—		—
Direct Labor Workers Comp	—		—
Direct Labor Gainsharing	—		—
Total Direct Labor	(327,835	)	(327,835	)
Outside Blanking	(70,822	)	(70,822	)
Outside Contract Manufacturing	—		—
Outside Other	(630	)	(630	)
Material Consumption Owned	(26,162	)	(26,162	)
Material Consumption Consigned	—		—
Unreported Material Consumption	(216	)	(216	)
Physical Inventory Variance	(17,787	)	(17,787	)
Heat, Light & Power	(1,808	)	(1,808	)
Freight OEM	(14,177	)	(14,177	)
Freight Other	(2,133	)	(2,133	)
Gas	—		—
Shipping Material	(5,620	)	(5,620	)
Prototype Costs	27		27
Die Costs	—		—
Other Sales Cost	—		—
Steel Cost	(1,145,987	)	(1,145,987	)
Total Other Direct Costs	(1,285,316	)	(1,285,316	)
Total Direct Costs	(1,613,151	)	(1,613,151	)
Direct Margin	498,232		498,232
Indirect Labor Salary	(223,766	)	(223,766	)
Indirect Labor Overtime	(14,566	)	(14,566	)
Indirect Labor Hourly	(154,548	)	(154,548	)
Indirect Labor Contract	(2,915	)	(2,915	)
Capitalized Labor	—		—
Indirect Labor Payroll Taxes	(38,913	)	(38,913	)
Indirect Labor Health Benefits	5,736		5,736
Indirect Labor Retirement Plan	(2,667	)	(2,667	)
Indirect Labor Workers Comp	—		—
Indirect Labor Gainsharing	—		—
Total Indirect Labor	(431,640	)	(431,640	)

Page 1 of 3

Depreciation	(246,478	)	(246,478	)
Building Rent Expense	(144,231	)	(144,231	)
Repairs & Maintenance	(2,592	)	(2,592	)
Building Grounds Maintenance	(21,741	)	(21,741	)
Shop Supplies	(14,036	)	(14,036	)
Equipment Rental Expense	(25,123	)	(25,123	)
Equipment Rental Intercompany	(4,639	)	(4,639	)
Equipment Rental Income	22,167		22,167
Insurance	263		263
Travel Indirect	(1,520	)	(1,520	)
Property Tax	(1,820	)	(1,820	)
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	—		—
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	298		298
Production Task	—		—
Labor Variance	10,454		10,454
Material Variance	2,391		2,391
Burden Variance	(17,623	)	(17,623	)
Total Other Indirect Costs	(444,231	)	(444,231	)
Total Indirect Costs	(875,870	)	(875,870	)
Total Cost of Sales	(2,489,021	)	(2,489,021	)
Gross Margin	(377,638	)	(377,638	)
SG&A Labor	(183,598	)	(183,598	)
SG&A Labor Stock Compensation	—		—
SG&A Labor Contract	(12,584	)	(12,584	)
SG&A Labor Payroll Taxes	(9,175	)	(9,175	)
SG&A Labor Health Benefits	5,129		5,129
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	(200,228	)	(200,228	)
Bonus Expense	—		—
Depreciation SG&A	(24,078	)	(24,078	)
Amortization	—		—
Research & Development SGA	—		—
Travel SG&A	(793	)	(793	)
Safety & Security	—		—
Computer Supplies	(14,636	)	(14,636	)
Telephone Expense	(7,405	)	(7,405	)
Telephone Expense - Mobile	(221	)	(221	)
Office Expense	(10,799	)	(10,799	)
Training SG&A	—		—
Meals & Entertainment	(25	)	(25	)
Dues & Subscriptions	(2,508	)	(2,508	)
Employee Relations	—		—
Internal Meals	(33	)	(33	)
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	(36	)	(36	)
Corporate Services Corporate	(320,481	)	(320,481	)

Page 2 of 3

Corporate Services General	10,000		10,000
Directors Expense	—		—
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	—		—
Business Insurance	—		—
Club Dues	—		—
Commission Expense	—		—
Other Taxes & Penalties	(2,368	)	(2,368	)
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	—		—
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	(373,383	)	(373,383	)
Total SG&A	(573,611	)	(573,611	)
Net Operating Profit	(951,250	)	(951,250	)
Intercompany Interest	(73,389	)	(73,389	)
Interest Expense	—		—
Amortization Fees	—		—
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	1,226		1,226
Interest Income	—		—
Royalty Income/Expense	161,837		161,837
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	44,384		44,384
Group Allocation SG&A	409,460		409,460
Other Income/Expense	3,936		3,936
Total Other (Income)/Expense	547,455		547,455
Income before Taxes & Minority Interest	(403,795	)	(403,795	)
Income Taxes	(4,223	)	(4,223	)
Net Income before Minority Interest	(408,018	)	(408,018	)
Minority Interest	—		—
Net Income	(408,018	)	(408,018	)

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51737
Debtor:	Noble Metal Processing, Inc.

	Current Month		Prior Month		At Filing
ASSETS
Cash	672,235		380,872		380,872
Accounts Receivable	3,646,076		5,750,136		5,750,136
Allowance For Bad Debt	(161,965	)	(161,965	)	(161,965	)
Inventory	5,049,433		5,854,053		5,854,053
Inventory Dies	960,224		956,474		956,474
Inventory Prototype	13,899		13,872		13,872
Prepaid Expenses	1,773,038		1,751,302		1,751,302
Notes Receivable	—		—		—
Deferred Tax Asset	161		161		161
Total Current Assets	11,953,099		14,544,905		14,544,905
Machinery & Equipment	55,693,986		53,293,109		53,293,109
MIS Computer Equipment	2,522,753		2,515,974		2,515,974
Building	—		—		—
Land	—		—		—
Office Equipment	1,481,934		1,481,934		1,481,934
Auto & Trucks	—		—		—
Leasehold Improvements	1,783,478		1,783,478		1,783,478
Production Equip In Progress	15,900		2,428,981		2,428,981
Accumulated Depreciation	(43,395,558	)	(43,125,001	)	(43,125,001	)
Property, Plant & Equipment, Net	18,102,494		18,378,474		18,378,474
Investments	12,313,479		12,313,479		12,313,479
Other Intangible, Net	—		—		—
Credit Agreement Fees, Net	—		—		—
Goodwill, Net	—		—		—
Deposits	36,832		447,140		447,140
Assets Held For Sale	—		—		—
Total Other Assets	12,350,312		12,760,620		12,760,620
Total Assets	42,405,905		45,683,999		45,683,999

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	2,573		—		—
Cont Disb Payroll - Post Petition	(301,415	)	—		—
Cont Disb Flex - Post Petition	—		—		—
Cont Disb Medical - Post Petition	—		—		—
Accounts Payable - Post Petition	2,760,842		2,713,215		2,713,215
A/P Manual - Post Petition	5,183		—		—
A/P System - Post Petition	443,456		535		535
Cont Disb General	(0	)	—		—
Cont Disb Payroll	(181,813	)	(411,922	)	(411,922	)
Cont Disb Flex	—		—		—
Cont Disb Medical	—		—		—
Accounts Payable - Pre Petition	5,941,620		13,019,129		13,019,129
A/P Manual - Pre Petition	2,760,842		2,713,215		2,713,215
A/P System - Pre Petition	389,048		672,283		672,283
A/P Freight	—		—		—
Accrued Bonus	—		—		—
Accrued Benefits & Payroll	1,251,682		1,029,937		1,029,937
Accrued Other	228,743		19,790		19,790
Accrued Scrap	—		—		—
Accrued Taxes	—		—		—
Accrued Interest	—		—		—
Total Current Liabilities	10,539,920		17,042,967		17,042,967
Deferred Tax Liability	(828	)	(828	)	(828	)
Capital Lease	—		—		—
Revolver Pre-Petition	6,000,000		—		—
Revolver Post-Petition	—		—		—
Term Loan	—		—		—
Convertible Sub Debt	—		—		—
Industrial Revenue Bond	—		—		—
Other Debt	435,379		439,861		439,861
Intercompany Line Of Credit	(88,791,289	)	(82,811,276	)	(82,811,276	)
Intercompany Non Cash	44,642,092		41,024,626		41,024,626
Total Long Term Liabilities	(37,714,647	)	(41,347,617	)	(41,347,617	)
Total Liabilities	(27,174,727	)	(24,304,650	)	(24,304,650	)
Accumulated Other Comprehensive Income	(765,938	)	(765,938	)	(765,938	)
Common Stock	1,000		1,000		1,000
APIC	—		—		—
Retained Earnings	70,345,569		70,753,587		70,753,587
Dividends	—		—		—
Minority Interest Equity	—		—		—
Total Stockholders’ Equity	69,580,631		69,988,649		69,988,649
Total Liabilities & Stockholders’ Equity	42,405,905		45,683,999		45,683,999

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51737

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	69,504.56	$	70,580.08	$	75,069.45	$	65,015.19
State	$	—	$	23,750.86	$	22,764.09	$	25,055.80	$	21,459.15
Local	$	—	$	3,201.50	$	3,127.86	$	3,538.16	$	2,791.20
FICA Withheld:	$	—	$	50,290.30	$	46,135.22	$	51,488.59	$	44,936.93
Employers FICA:	$	—	$	50,290.30	$	46,135.22	$	51,488.59	$	44,936.93
Unemployment Tax:
Federal	$	—	$	662.97	$	428.21	$	604.86	$	486.32
State	$	—	$	11,895.55	$	8,386.27	$	11,135.37	$	9,146.45
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	209,596.04	$	197,556.94	$	218,380.82	$	188,772.16

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51737

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: James W. Ayer	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider
Detailed Description of Duties: ______________________________________________________________________________
_______________________________________________________________________________________________________
_______________________________________________________________________________________________________

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	7,307.70
Current Benefits Paid:
Health Insurance
Life Insurance
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	276.92
Total Benefits	$	—		$	—		$	276.92
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)							$	7,308.00
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	7,308.00
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	14,892.62

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51737

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: Jim A. Degen	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider
Detailed Description of Duties: ____________________________________________________________________________
_______________________________________________________________________________________________________
_______________________________________________________________________________________________________

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	7,710.23
Current Benefits Paid:
Health Insurance
Life Insurance							$	5.31
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	346.15
Total Benefits	$	—		$	—		$	351.46
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	8,061.69

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51737

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: Chad Raynes	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider
Detailed Description of Duties: ______________________________________________________________________________
_______________________________________________________________________________________________________
_______________________________________________________________________________________________________

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	6,923.08
Current Benefits Paid:
Health Insurance
Life Insurance							$	2.08
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	346.15
Total Benefits	$	—		$	—		$	348.23
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	7,271.31

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51737

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: Jon R. Smith	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider
Detailed Description of Duties: ____________________________________________________________________________
_______________________________________________________________________________________________________
_______________________________________________________________________________________________________

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	5,603.70
Current Benefits Paid:
Health Insurance
Life Insurance							$	3.46
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	346.15
Total Benefits	$	—		$	—		$	349.61
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	5,953.31

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51737

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	268,428.25	$	—	$	—
Accounts Receivable	$	837,260.74	$	195,506.44	$	333,683.21

MONTHLY CASH STATEMENT

DEBTOR: Noble Metal Processing, Inc.

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51737

		1			2		3	4	5		Total
A	Beginning Balance		33,949.50		211,215.45		—	—	134,558.97		379,723.92
B	Receipts (Attach separate schedule)		211,704.49		—		77,196.06	852.01	—		289,752.56
C	Balance Available (A + B)		245,653.99		211,215.45		77,196.06	852.01	134,558.97		669,476.48
D	Less Disbursements (Attach separate schedule)		—		(165.00	)	—	—	(36.00	)	(201.00	)
E	ENDING BALANCE (C - D)		245,653.99		211,050.45		77,196.06	852.01	134,522.97		669,275.48
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
		$	(201.00	)

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1	Depository Name & Location	Comerica Bank
	Account Number	1852505674
2	Depository Name & Location	Comerica Bank
	Account Number	1851350668
3	Depository Name & Location	Comerica Bank
	Account Number	1850884261
4	Depository Name & Location	Comerica Bank
	Account Number	1850845775
5	Depository Name & Location	Comerica Bank
	Account Number	1852383205

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51737

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Metal Processing Indiana, Inc.		Case Number: 09-51738
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51738
Debtor:	Noble Metal Processing - Indiana, Inc.

	Current Month		Total Since Filing
Welding Sales	—		—
Blanking	—		—
Blanking Direct	—		—
Roll Forming Sales	950,325		950,325
Transportation	—		—
Packaging	—		—
Scrap Sales	—		—
Dimpling Oiling Other Sales	—		—
Spot Weld Sales	—		—
Prototype Sales	—		—
Die Sales	—		—
Scrap Income	11,224		11,224
Sales Returns & Allowance	(4,377	)	(4,377	)
Contract Manufacturing Sales	—		—
Other Sales	36,817		36,817
Task Sales	—		—
Steel Sales	1,718,487		1,718,487
Total Sales	2,712,476		2,712,476
Direct Labor	(158,969	)	(158,969	)
Direct Labor Overtime	(36,451	)	(36,451	)
Direct Contract Labor	—		—
Direct Labor Payroll Taxes	(15,153	)	(15,153	)
Direct Labor Health Benefits	7,577		7,577
Direct Labor Retirement Plan	—		—
Direct Labor Workers Comp	(2,000	)	(2,000	)
Direct Labor Gainsharing	(10,000	)	(10,000	)
Total Direct Labor	(214,996	)	(214,996	)
Outside Blanking	(19,276	)	(19,276	)
Outside Contract Manufacturing	—		—
Outside Other	(1,587	)	(1,587	)
Material Consumption Owned	(20,747	)	(20,747	)
Material Consumption Consigned	—		—
Unreported Material Consumption	28		28
Physical Inventory Variance	17,127		17,127
Heat, Light & Power	(34,059	)	(34,059	)
Freight OEM	—		—
Freight Other	(17,948	)	(17,948	)
Gas	(5,960	)	(5,960	)
Shipping Material	(4,125	)	(4,125	)
Prototype Costs	—		—
Die Costs	—		—
Other Sales Cost	—		—
Steel Cost	(1,652,947	)	(1,652,947	)
Total Other Direct Costs	(1,739,493	)	(1,739,493	)
Total Direct Costs	(1,954,489	)	(1,954,489	)
Direct Margin	757,988		757,988
Indirect Labor Salary	(45,104	)	(45,104	)
Indirect Labor Overtime	(13,867	)	(13,867	)
Indirect Labor Hourly	(65,896	)	(65,896	)
Indirect Labor Contract	—		—
Capitalized Labor	—		—
Indirect Labor Payroll Taxes	(6,187	)	(6,187	)
Indirect Labor Health Benefits	1,994		1,994
Indirect Labor Retirement Plan	—		—
Indirect Labor Workers Comp	(1,000	)	(1,000	)
Indirect Labor Gainsharing	(3,500	)	(3,500	)
Total Indirect Labor	(133,560	)	(133,560	)

Page 1 of 3

Depreciation	(102,260	)	(102,260	)
Building Rent Expense	(44,392	)	(44,392	)
Repairs & Maintenance	(11,460	)	(11,460	)
Building Grounds Maintenance	(4,742	)	(4,742	)
Shop Supplies	(12,975	)	(12,975	)
Equipment Rental Expense	(11,252	)	(11,252	)
Equipment Rental Intercompany	—		—
Equipment Rental Income	—		—
Insurance	—		—
Travel Indirect	—		—
Property Tax	(9,656	)	(9,656	)
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	(15,891	)	(15,891	)
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	—		—
Production Task	—		—
Labor Variance	29,863		29,863
Material Variance	48,479		48,479
Burden Variance	63,191		63,191
Total Other Indirect Costs	(71,094	)	(71,094	)
Total Indirect Costs	(204,654	)	(204,654	)
Total Cost of Sales	(2,159,142	)	(2,159,142	)
Gross Margin	553,334		553,334
SG&A Labor	(16,178	)	(16,178	)
SG&A Labor Stock Compensation	—		—
SG&A Labor Contract	—		—
SG&A Labor Payroll Taxes	(1,208	)	(1,208	)
SG&A Labor Health Benefits	1,200		1,200
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	(16,186	)	(16,186	)
Bonus Expense	—		—
Depreciation SG&A	(704	)	(704	)
Amortization	—		—
Research & Development SGA	—		—
Travel SG&A	(614	)	(614	)
Safety & Security	—		—
Computer Supplies	(105	)	(105	)
Telephone Expense	—		—
Telephone Expense - Mobile	(229	)	(229	)
Office Expense	(1,206	)	(1,206	)
Training SG&A	—		—
Meals & Entertainment	(18	)	(18	)
Dues & Subscriptions	—		—
Employee Relations	(48	)	(48	)
Internal Meals	—		—
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	—		—
Corporate Services Corporate	—		—

Page 2 of 3

Corporate Services General	(1,651	)	(1,651	)
Directors Expense	—		—
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	—		—
Business Insurance	—		—
Club Dues	—		—
Commission Expense	(21,051	)	(21,051	)
Other Taxes & Penalties	—		—
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	—		—
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	(25,626	)	(25,626	)
Total SG&A	(41,812	)	(41,812	)
Net Operating Profit	511,522		511,522
Intercompany Interest	(73,657	)	(73,657	)
Interest Expense	—		—
Amortization Fees	—		—
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	—		—
Interest Income	—		—
Royalty Income/Expense	—		—
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	—		—
Group Allocation SG&A	(201,579	)	(201,579	)
Other Income/Expense	—		—
Total Other (Income)/Expense	(275,237	)	(275,237	)
Income before Taxes & Minority Interest	236,285		236,285
Income Taxes	—		—
Net Income before Minority Interest	236,285		236,285
Minority Interest	—		—
Net Income	236,285		236,285

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51738
Debtor:	Noble Metal Processing - Indiana, Inc.

	Current Month		Prior Month		At Filing
ASSETS
Cash	500		500		500
Accounts Receivable	2,977,328		3,375,546		3,375,546
Allowance For Bad Debt	(43,000	)	(43,000	)	(43,000	)
Inventory	1,958,747		1,409,685		1,409,685
Inventory Dies	119,310		119,310		119,310
Inventory Prototype	5,825		5,825		5,825
Prepaid Expenses	154,835		57,110		57,110
Notes Receivable	—		—		—
Deferred Tax Asset	—		—		—
Total Current Assets	5,173,544		4,924,976		4,924,976
Machinery & Equipment	17,953,224		17,953,224		17,953,224
MIS Computer Equipment	38,179		38,179		38,179
Building	—		—		—
Land	—		—		—
Office Equipment	58,853		58,853		58,853
Auto & Trucks	—		—		—
Leasehold Improvements	73,295		73,295		73,295
Production Equip In Progress	1,928,503		1,928,503		1,928,503
Accumulated Depreciation	(5,859,597	)	(5,756,633	)	(5,756,633	)
Property, Plant & Equipment, Net	14,192,457		14,295,421		14,295,421
Investments	—		—		—
Other Intangible, Net	—		—		—
Credit Agreement Fees, Net	—		—		—
Goodwill, Net	—		—		—
Deposits	—		—		—
Assets Held For Sale	—		—		—
Total Other Assets	—		—		—
Total Assets	19,366,001		19,220,397		19,220,397

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—		—		—
Cont Disb Payroll - Post Petition	—		—		—
Cont Disb Flex - Post Petition	—		—		—
Cont Disb Medical - Post Petition	—		—		—
Accounts Payable - Post Petition	277,227		279,255		279,255
A/P Manual - Post Petition	—		—		—
A/P System - Post Petition	815,303		19,215		19,215
Cont Disb General	—		—		—
Cont Disb Payroll	0		—		—
Cont Disb Flex	—		—		—
Cont Disb Medical	—		—		—
Accounts Payable - Pre Petition	4,670,088		5,523,562		5,523,562
A/P Manual - Pre Petition	277,227		279,255		279,255
A/P System - Pre Petition	45,333		29,560		29,560
A/P Freight	—		—		—
Accrued Bonus	—		—		—
Accrued Benefits & Payroll	393,753		320,608		320,608
Accrued Other	499,433		527,557		527,557
Accrued Scrap	—		—		—
Accrued Taxes	—		—		—
Accrued Interest	—		—		—
Total Current Liabilities	6,701,137		6,699,757		6,699,757
Deferred Tax Liability	—		—		—
Capital Lease	—		—		—
Revolver Pre-Petition	—		—		—
Revolver Post-Petition	—		—		—
Term Loan	—		—		—
Convertible Sub Debt	—		—		—
Industrial Revenue Bond	—		—		—
Other Debt	—		—		—
Intercompany Line Of Credit	—		—		—
Intercompany Non Cash	16,478,296		16,570,357		16,570,357
Total Long Term Liabilities	16,478,296		16,570,357		16,570,357
Total Liabilities	23,179,432		23,270,113		23,270,113
Accumulated Other Comprehensive Income	—		—		—
Common Stock	—		—		—
APIC	—		—		—
Retained Earnings	(3,813,431	)	(4,049,717	)	(4,049,717	)
Dividends	—		—		—
Minority Interest Equity	—		—		—
Total Stockholders’ Equity	(3,813,431	)	(4,049,717	)	(4,049,717	)
Total Liabilities & Stockholders’ Equity	19,366,001		19,220,397		19,220,397

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51738

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	19,739.79	$	29,429.83	$	28,954.87	$	20,214.75
State	$	—	$	7,454.75	$	8,345.29	$	8,742.01	$	7,058.03
Local	$	—	$	3,775.74	$	4,130.39	$	4,344.24	$	3,561.89
FICA Withheld:	$	—	$	17,947.65	$	19,012.58	$	20,109.15	$	16,851.08
Employers FICA:	$	—	$	17,947.65	$	19,012.58	$	20,109.15	$	16,851.08
Unemployment Tax:
Federal	$	—	$	299.56	$	255.09	$	276.22	$	278.43
State	$	—	$	1,418.95	$	1,208.70	$	1,308.63	$	1,319.02
Sales, Use & Excise Taxes:	$	—	$	—	$	295.00	$	—	$	295.00
Property Taxes:	$	—	$	—	$	9,656.00	$	—	$	9,656.00
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	68,584.09	$	91,345.47	$	83,844.27	$	76,085.29

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51738

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	878,616.83	$	—	$	—
Accounts Receivable	$	1,871,495.04	$	458,082.51	$	647,750.07

MONTHLY CASH STATEMENT

DEBTOR: Noble Metal Processing - Indiana, Inc.

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51738

	1			2	3	4	5	Total
A      Beginning Balance		—					—	—
B      Receipts (Attach separate schedule)		—						—
C      Balance Available (A + B)		—		—	—	—	—	—
D      Less Disbursements (Attach separate schedule)		(100.00	)				—	(100.00	)
E       ENDING BALANCE (C - D)		(100.00	)	—	—	—	—	(100.00	)
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
	$	(100.00	)

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1       Depository Name & Location	Comerica Bank
Account Number	1851849255
2       Depository Name & Location
Account Number
3       Depository Name & Location
Account Number
4       Depository Name & Location
Account Number
5       Depository Name & Location
Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51738

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Manufacturing Group, Inc.		Case Number: 09-51734
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51734
Debtor:	Noble Manufacturing Group, Inc.

	Current Month	Total Since Filing
Welding Sales	—	—
Blanking	—	—
Blanking Direct	—	—
Roll Forming Sales	—	—
Transportation	—	—
Packaging	—	—
Scrap Sales	—	—
Dimpling Oiling Other Sales	—	—
Spot Weld Sales	—	—
Prototype Sales	—	—
Die Sales	—	—
Scrap Income	—	—
Sales Returns & Allowance	—	—
Contract Manufacturing Sales	—	—
Other Sales	—	—
Task Sales	—	—
Steel Sales	—	—
Total Sales	—	—
Direct Labor	—	—
Direct Labor Overtime	—	—
Direct Contract Labor	—	—
Direct Labor Payroll Taxes	—	—
Direct Labor Health Benefits	—	—
Direct Labor Retirement Plan	—	—
Direct Labor Workers Comp	—	—
Direct Labor Gainsharing	—	—
Total Direct Labor	—	—
Outside Blanking	—	—
Outside Contract Manufacturing	—	—
Outside Other	—	—
Material Consumption Owned	—	—
Material Consumption Consigned	—	—
Unreported Material Consumption	—	—
Physical Inventory Variance	—	—
Heat, Light & Power	—	—
Freight OEM	—	—
Freight Other	—	—
Gas	—	—
Shipping Material	—	—
Prototype Costs	—	—
Die Costs	—	—
Other Sales Cost	—	—
Steel Cost	—	—
Total Other Direct Costs	—	—
Total Direct Costs	—	—
Direct Margin	—	—
Indirect Labor Salary	—	—
Indirect Labor Overtime	—	—
Indirect Labor Hourly	—	—
Indirect Labor Contract	—	—
Capitalized Labor	—	—
Indirect Labor Payroll Taxes	—	—
Indirect Labor Health Benefits	—	—
Indirect Labor Retirement Plan	—	—
Indirect Labor Workers Comp	—	—
Indirect Labor Gainsharing	—	—
Total Indirect Labor	—	—

Page 1 of 3

Depreciation	—	—
Building Rent Expense	—	—
Repairs & Maintenance	—	—
Building Grounds Maintenance	—	—
Shop Supplies	—	—
Equipment Rental Expense	—	—
Equipment Rental Intercompany	—	—
Equipment Rental Income	—	—
Insurance	—	—
Travel Indirect	—	—
Property Tax	—	—
Pre Employment Expense	—	—
Training Indirect	—	—
Tools	—	—
Research & Development	—	—
Capitalized Overhead	—	—
Gain or Loss on Disposal	—	—
Production Task	—	—
Labor Variance	—	—
Material Variance	—	—
Burden Variance	—	—
Total Other Indirect Costs	—	—
Total Indirect Costs	—	—
Total Cost of Sales	—	—
Gross Margin	—	—
SG&A Labor	—	—
SG&A Labor Stock Compensation	—	—
SG&A Labor Contract	—	—
SG&A Labor Payroll Taxes	—	—
SG&A Labor Health Benefits	—	—
SG&A Labor Retirement Plan	—	—
SG&A Labor Workers Comp	—	—
SG&A Labor Gainsharing	—	—
Total SG&A Labor	—	—
Bonus Expense	—	—
Depreciation SG&A	—	—
Amortization	—	—
Research & Development SGA	—	—
Travel SG&A	—	—
Safety & Security	—	—
Computer Supplies	—	—
Telephone Expense	—	—
Telephone Expense - Mobile	—	—
Office Expense	—	—
Training SG&A	—	—
Meals & Entertainment	—	—
Dues & Subscriptions	—	—
Employee Relations	—	—
Internal Meals	—	—
Meals – Sandwiches visitors	—	—
Meals – Meal cheques	—	—
Meals – Coffee/Water-personnel	—	—
Sales Promotion	—	—
Advertising	—	—
Bank Charges	—	—
Corporate Services Corporate	—	—

Page 2 of 3

Corporate Services General	—	—
Directors Expense	—	—
Directors Expense - Stock Based	—	—
Professional Fees Legal	—	—
Professional Fees Audit/tax	—	—
Professional Fees Other	—	—
Business Insurance	—	—
Club Dues	—	—
Commission Expense	—	—
Other Taxes & Penalties	—	—
Plane Lease & Maintenance	—	—
Licenses, Fees, & Permits	—	—
Moving Expense	—	—
Donations	—	—
Bad Debt Expense	—	—
Held for Sale Expense	—	—
Administrative Task	—	—
Total Other SG&A	—	—
Total SG&A	—	—
Net Operating Profit	—	—
Intercompany Interest	—	—
Interest Expense	—	—
Amortization Fees	—	—
Amortization Fees Sub	—	—
Amortization Debt Discount	—	—
Gain/Loss on Derivatives	—	—
Capitalized Interest	—	—
Interest Income	—	—
Royalty Income/Expense	—	—
Foreign Currency	—	—
Dividend Income	—	—
Extraordinary Gain/Loss	—	—
Gain / Loss On Disposal	—	—
Impairment Charges	—	—
Group Allocation Indirect	—	—
Group Allocation SG&A	—	—
Other Income/Expense	—	—
Total Other (Income)/Expense	—	—
Income before Taxes & Minority Interest	—	—
Income Taxes	—	—
Net Income before Minority Interest	—	—
Minority Interest	—	—
Net Income	—	—

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51734
Debtor:	Noble Manufacturing Group, Inc.

	Current Month	Prior Month	At Filing
ASSETS
Cash	—	—	—
Accounts Receivable	—	—	—
Allowance For Bad Debt	—	—	—
Inventory	—	—	—
Inventory Dies	—	—	—
Inventory Prototype	—	—	—
Prepaid Expenses	—	—	—
Notes Receivable	—	—	—
Deferred Tax Asset	—	—	—
Total Current Assets	—	—	—
Machinery & Equipment	—	—	—
MIS Computer Equipment	—	—	—
Building	—	—	—
Land	—	—	—
Office Equipment	—	—	—
Auto & Trucks	—	—	—
Leasehold Improvements	—	—	—
Production Equip In Progress	—	—	—
Accumulated Depreciation	—	—	—
Property, Plant & Equipment, Net	—	—	—
Investments	—	—	—
Other Intangible, Net	—	—	—
Credit Agreement Fees, Net	—	—	—
Goodwill, Net	—	—	—
Deposits	—	—	—
Assets Held For Sale	—	—	—
Total Other Assets	—	—	—
Total Assets	—	—	—

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—	—	—
Cont Disb Payroll - Post Petition	—	—	—
Cont Disb Flex - Post Petition	—	—	—
Cont Disb Medical - Post Petition	—	—	—
Accounts Payable - Post Petition	—	—	—
A/P Manual - Post Petition	—	—	—
A/P System - Post Petition	—	—	—
Cont Disb General	—	—	—
Cont Disb Payroll	—	—	—
Cont Disb Flex	—	—	—
Cont Disb Medical	—	—	—
Accounts Payable - Pre Petition	—	—	—
A/P Manual - Pre Petition	—	—	—
A/P System - Pre Petition	—	—	—
A/P Freight	—	—	—
Accrued Bonus	—	—	—
Accrued Benefits & Payroll	—	—	—
Accrued Other	—	—	—
Accrued Scrap	—	—	—
Accrued Taxes	—	—	—
Accrued Interest	—	—	—
Total Current Liabilities	—	—	—
Deferred Tax Liability	—	—	—
Capital Lease	—	—	—
Revolver Pre-Petition	—	—	—
Revolver Post-Petition	—	—	—
Term Loan	—	—	—
Convertible Sub Debt	—	—	—
Industrial Revenue Bond	—	—	—
Other Debt	—	—	—
Intercompany Line Of Credit	—	—	—
Intercompany Non Cash	—	—	—
Total Long Term Liabilities	—	—	—
Total Liabilities	—	—	—
Accumulated Other Comprehensive Income	—	—	—
Common Stock	—	—	—
APIC	—	—	—
Retained Earnings	—	—	—
Dividends	—	—	—
Minority Interest Equity	—	—	—
Total Stockholders’ Equity	—	—	—
Total Liabilities & Stockholders’ Equity	—	—	—

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51734

	Beginning Balance		Withheld		Accrued		Payments/ Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Local	$	—	$	—	$	—	$	—	$	—
FICA Withheld:	$	—	$	—	$	—	$	—	$	—
Employers FICA:	$	—	$	—	$	—	$	—	$	—
Unemployment Tax:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	—	$	—	$	—	$	—

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51735

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	132,545.38	$	—	$	—
Accounts Receivable	$	803,378.82	$	68,071.50	$	446,859.80

MONTHLY CASH STATEMENT

DEBTOR: Noble Manufacturing Group, Inc.

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51734

	1		2	3	4	5	Total
A      Beginning Balance						—	—
B      Receipts (Attach separate schedule)							—
C      Balance Available (A + B)		—	—	—	—	—	—
D      Less Disbursements (Attach separate schedule)						—	—
E       ENDING BALANCE (C - D)		—	—	—	—	—	—
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
	$	—

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1       Depository Name & Location

Account Number

2       Depository Name & Location

Account Number

3       Depository Name & Location

Account Number

4       Depository Name & Location

Account Number

5       Depository Name & Location

Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51734

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Metal Processing New York, Inc.	Case Number: 09-51741
As debtor in possession, I affirm:	Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:	Judge: Marci B. Melvor

x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                            Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51741
Debtor:	Noble Metal Processing - New York, Inc.

	Current Month		Total Since Filing
Welding Sales	44,005		44,005
Blanking	—		—
Blanking Direct	—		—
Roll Forming Sales	—		—
Transportation	2,200		2,200
Packaging	737		737
Scrap Sales	4,921		4,921
Dimpling Oiling Other Sales	1,704		1,704
Spot Weld Sales	—		—
Prototype Sales	—		—
Die Sales	—		—
Scrap Income	713		713
Sales Returns & Allowance	(26	)	(26	)
Contract Manufacturing Sales	—		—
Other Sales	—		—
Task Sales	—		—
Steel Sales	198,673		198,673
Total Sales	252,927		252,927
Direct Labor	(535	)	(535	)
Direct Labor Overtime	—		—
Direct Contract Labor	—		—
Direct Labor Payroll Taxes	(106	)	(106	)
Direct Labor Health Benefits	—		—
Direct Labor Retirement Plan	—		—
Direct Labor Workers Comp	—		—
Direct Labor Gainsharing	—		—
Total Direct Labor	(640	)	(640	)
Outside Blanking	—		—
Outside Contract Manufacturing	—		—
Outside Other	—		—
Material Consumption Owned	(1,343	)	(1,343	)
Material Consumption Consigned	—		—
Unreported Material Consumption	(86	)	(86	)
Physical Inventory Variance	—		—
Heat, Light & Power	1,850		1,850
Freight OEM	—		—
Freight Other	—		—
Gas	—		—
Shipping Material	—		—
Prototype Costs	—		—
Die Costs	—		—
Other Sales Cost	—		—
Steel Cost	(196,238	)	(196,238	)
Total Other Direct Costs	(195,817	)	(195,817	)
Total Direct Costs	(196,458	)	(196,458	)
Direct Margin	56,470		56,470
Indirect Labor Salary	(2,092	)	(2,092	)
Indirect Labor Overtime	—		—
Indirect Labor Hourly	222		222
Indirect Labor Contract	(381	)	(381	)
Capitalized Labor	—		—
Indirect Labor Payroll Taxes	(3,304	)	(3,304	)
Indirect Labor Health Benefits	630		630
Indirect Labor Retirement Plan	—		—
Indirect Labor Workers Comp	—		—
Indirect Labor Gainsharing	—		—
Total Indirect Labor	(4,926	)	(4,926	)

Page 1 of 3

Depreciation	—		—
Building Rent Expense	(4,426	)	(4,426	)
Repairs & Maintenance	—		—
Building Grounds Maintenance	—		—
Shop Supplies	(324	)	(324	)
Equipment Rental Expense	(87	)	(87	)
Equipment Rental Intercompany	—		—
Equipment Rental Income	—		—
Insurance	—		—
Travel Indirect	—		—
Property Tax	—		—
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	—		—
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	—		—
Production Task	—		—
Labor Variance	(2,354	)	(2,354	)
Material Variance	120		120
Burden Variance	(17,975	)	(17,975	)
Total Other Indirect Costs	(25,046	)	(25,046	)
Total Indirect Costs	(29,972	)	(29,972	)
Total Cost of Sales	(226,430	)	(226,430	)
Gross Margin	26,497		26,497
SG&A Labor	—		—
SG&A Labor Stock Compensation	—		—
SG&A Labor Contract	—		—
SG&A Labor Payroll Taxes	—		—
SG&A Labor Health Benefits	—		—
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	—		—
Bonus Expense	—		—
Depreciation SG&A	—		—
Amortization	—		—
Research & Development SGA	—		—
Travel SG&A	—		—
Safety & Security	—		—
Computer Supplies	—		—
Telephone Expense	—		—
Telephone Expense - Mobile	—		—
Office Expense	—		—
Training SG&A	—		—
Meals & Entertainment	—		—
Dues & Subscriptions	—		—
Employee Relations	—		—
Internal Meals	—		—
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	(64	)	(64	)
Corporate Services Corporate	—		—

Page 2 of 3

Corporate Services General	—		—
Directors Expense	—		—
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	—		—
Business Insurance	—		—
Club Dues	—		—
Commission Expense	—		—
Other Taxes & Penalties	—		—
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	—		—
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	(64	)	(64	)
Total SG&A	(64	)	(64	)
Net Operating Profit	26,433		26,433
Intercompany Interest	—		—
Interest Expense	—		—
Amortization Fees	—		—
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	—		—
Interest Income	—		—
Royalty Income/Expense	—		—
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	—		—
Group Allocation SG&A	—		—
Other Income/Expense	—		—
Total Other (Income)/Expense	—		—
Income before Taxes & Minority Interest	26,433		26,433
Income Taxes	—		—
Net Income before Minority Interest	26,433		26,433
Minority Interest	—		—
Net Income	26,433		26,433

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51741
Debtor:	Noble Metal Processing - New York, Inc.

	Current Month		Prior Month	At Filing
ASSETS
Cash	—		—	—
Accounts Receivable	1,358		342,474	342,474
Allowance For Bad Debt	—		—	—
Inventory	0		201,456	201,456
Inventory Dies	—		—	—
Inventory Prototype	—		—	—
Prepaid Expenses	88,314		88,314	88,314
Notes Receivable	—		—	—
Deferred Tax Asset	4,429		4,429	4,429
Total Current Assets	94,101		636,672	636,672
Machinery & Equipment	—		—	—
MIS Computer Equipment	—		—	—
Building	—		—	—
Land	—		—	—
Office Equipment	—		—	—
Auto & Trucks	—		—	—
Leasehold Improvements	—		—	—
Production Equip In Progress	—		—	—
Accumulated Depreciation	(0	)	—	—
Property, Plant & Equipment, Net	(0	)	—	—
Investments	—		—	—
Other Intangible, Net	—		—	—
Credit Agreement Fees, Net	—		—	—
Goodwill, Net	—		—	—
Deposits	—		—	—
Assets Held For Sale	—		—	—
Total Other Assets	—		—	—
Total Assets	94,101		636,672	636,672

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—		—		—
Cont Disb Payroll - Post Petition	—		—		—
Cont Disb Flex - Post Petition	—		—		—
Cont Disb Medical - Post Petition	—		—		—
Accounts Payable - Post Petition	—		4,428		4,428
A/P Manual - Post Petition	—		—		—
A/P System - Post Petition	6,644		6,644		6,644
Cont Disb General	64		—		—
Cont Disb Payroll	—		—		—
Cont Disb Flex	—		—		—
Cont Disb Medical	—		—		—
Accounts Payable - Pre Petition	7,067		454,583		454,583
A/P Manual - Pre Petition	—		4,428		4,428
A/P System - Pre Petition	—		—		—
A/P Freight	—		—		—
Accrued Bonus	—		—		—
Accrued Benefits & Payroll	421		7,841		7,841
Accrued Other	3,376		5,226		5,226
Accrued Scrap	—		—		—
Accrued Taxes	13,945		13,945		13,945
Accrued Interest	—		—		—
Total Current Liabilities	31,516		492,666		492,666
Deferred Tax Liability	(133,491	)	(133,491	)	(133,491	)
Capital Lease	—		—		—
Revolver Pre-Petition	—		—		—
Revolver Post-Petition	—		—		—
Term Loan	—		—		—
Convertible Sub Debt	—		—		—
Industrial Revenue Bond	—		—		—
Other Debt	—		—		—
Intercompany Line Of Credit	—		—		—
Intercompany Non Cash	1,260,313		1,368,168		1,368,168
Total Long Term Liabilities	1,126,822		1,234,677		1,234,677
Total Liabilities	1,158,339		1,727,344		1,727,344
Accumulated Other Comprehensive Income	—		—		—
Common Stock	—		—		—
APIC	—		—		—
Retained Earnings	(1,064,238	)	(1,090,671	)	(1,090,671	)
Dividends	—		—		—
Minority Interest Equity	—		—		—
Total Stockholders’ Equity	(1,064,238	)	(1,090,671	)	(1,090,671	)
Total Liabilities & Stockholders’ Equity	94,101		636,672		636,672

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51741

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	2,333.75	$	—	$	867.39	$	1,466.36
State	$	—	$	1,203.10	$	—	$	363.22	$	839.88
Local	$	—	$	—	$	—			$	—
FICA Withheld:	$	—	$	1,891.63	$	—	$	553.30	$	1,338.33
Employers FICA:	$	—	$	1,891.63	$	—	$	553.30	$	1,338.33
Unemployment Tax:
Federal	$	—	$	48.39	$	—	$	23.06	$	25.33
State	$	—	$	542.24	$	—	$	277.68	$	264.56
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	7,910.74	$	—	$	2,637.95	$	5,272.79

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51741

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	125,214.69	$	—	$	—
Accounts Receivable	$	115,100.08	$	—	$	—

MONTHLY CASH STATEMENT

DEBTOR: Noble Metal Processing - New York, Inc.

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51741

		1		2	3	4	5	Total
A	Beginning Balance	—					—	—
B	Receipts (Attach separate schedule)	—						—
C	Balance Available (A + B)	—		—	—	—	—	—
D	Less Disbursements (Attach separate schedule)	(64.00	)				—	(64.00	)
E	ENDING BALANCE (C - D)	(64.00	)	—	—	—	—	(64.00	)
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
		$(64.00)

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1	Depository Name & Location	Comerica Bank
	Account Number	1851849347
2	Depository Name & Location
	Account Number
3	Depository Name & Location
	Account Number
4	Depository Name & Location
	Account Number
5	Depository Name & Location
	Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51741

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Metal Processing Ohio, LLC		Case Number: 09-51742
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51742
Debtor:	Noble Metal Processing - Ohio, LLC

	Current Month		Total Since Filing
Welding Sales	53,514		53,514
Blanking	21,638		21,638
Blanking Direct	—		—
Roll Forming Sales	—		—
Transportation	6,956		6,956
Packaging	1,073		1,073
Scrap Sales	14,750		14,750
Dimpling Oiling Other Sales	1,559		1,559
Spot Weld Sales	—		—
Prototype Sales	—		—
Die Sales	—		—
Scrap Income	—		—
Sales Returns & Allowance	(0	)	(0	)
Contract Manufacturing Sales	—		—
Other Sales	—		—
Task Sales	—		—
Steel Sales	388,319		388,319
Total Sales	487,808		487,808
Direct Labor	(849	)	(849	)
Direct Labor Overtime	(9	)	(9	)
Direct Contract Labor	—		—
Direct Labor Payroll Taxes	89		89
Direct Labor Health Benefits	372		372
Direct Labor Retirement Plan	—		—
Direct Labor Workers Comp	—		—
Direct Labor Gainsharing	—		—
Total Direct Labor	(397	)	(397	)
Outside Blanking	(20,877	)	(20,877	)
Outside Contract Manufacturing	—		—
Outside Other	—		—
Material Consumption Owned	(1,916	)	(1,916	)
Material Consumption Consigned	—		—
Unreported Material Consumption	855		855
Physical Inventory Variance	—		—
Heat, Light & Power	—		—
Freight OEM	(4,137	)	(4,137	)
Freight Other	—		—
Gas	(4,889	)	(4,889	)
Shipping Material	—		—
Prototype Costs	—		—
Die Costs	—		—
Other Sales Cost	—		—
Steel Cost	(356,410	)	(356,410	)
Total Other Direct Costs	(387,374	)	(387,374	)
Total Direct Costs	(387,771	)	(387,771	)
Direct Margin	100,037		100,037
Indirect Labor Salary	(23,541	)	(23,541	)
Indirect Labor Overtime	(4	)	(4	)
Indirect Labor Hourly	(2,129	)	(2,129	)
Indirect Labor Contract	—		—
Capitalized Labor	—		—
Indirect Labor Payroll Taxes	(1,921	)	(1,921	)
Indirect Labor Health Benefits	211		211
Indirect Labor Retirement Plan	—		—
Indirect Labor Workers Comp	—		—
Indirect Labor Gainsharing	—		—
Total Indirect Labor	(27,384	)	(27,384	)

Page 1 of 3

Depreciation	(7,151	)	(7,151	)
Building Rent Expense	(37,002	)	(37,002	)
Repairs & Maintenance	278		278
Building Grounds Maintenance	(2,487	)	(2,487	)
Shop Supplies	—		—
Equipment Rental Expense	(7,501	)	(7,501	)
Equipment Rental Intercompany	—		—
Equipment Rental Income	—		—
Insurance	(468	)	(468	)
Travel Indirect	—		—
Property Tax	(2,807	)	(2,807	)
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	(560	)	(560	)
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	—		—
Production Task	—		—
Labor Variance	(2,303	)	(2,303	)
Material Variance	3		3
Burden Variance	(35,982	)	(35,982	)
Total Other Indirect Costs	(95,980	)	(95,980	)
Total Indirect Costs	(123,365	)	(123,365	)
Total Cost of Sales	(511,136	)	(511,136	)
Gross Margin	(23,328	)	(23,328	)
SG&A Labor	(540	)	(540	)
SG&A Labor Stock Compensation	—		—
SG&A Labor Contract	—		—
SG&A Labor Payroll Taxes	(46	)	(46	)
SG&A Labor Health Benefits	(38	)	(38	)
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	(624	)	(624	)
Bonus Expense	—		—
Depreciation SG&A	(163	)	(163	)
Amortization	—		—
Research & Development SGA	—		—
Travel SG&A	(114	)	(114	)
Safety & Security	—		—
Computer Supplies	—		—
Telephone Expense	(103	)	(103	)
Telephone Expense - Mobile	—		—
Office Expense	(121	)	(121	)
Training SG&A	—		—
Meals & Entertainment	—		—
Dues & Subscriptions	—		—
Employee Relations	—		—
Internal Meals	—		—
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	—		—
Corporate Services Corporate	—		—

Page 2 of 3

Corporate Services General	—		—
Directors Expense	—		—
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	—		—
Business Insurance	—		—
Club Dues	—		—
Commission Expense	—		—
Other Taxes & Penalties	—		—
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	—		—
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	(501	)	(501	)
Total SG&A	(1,125	)	(1,125	)
Net Operating Profit	(24,452	)	(24,452	)
Intercompany Interest	(2,456	)	(2,456	)
Interest Expense	—		—
Amortization Fees	—		—
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	—		—
Interest Income	—		—
Royalty Income/Expense	—		—
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	(6,392	)	(6,392	)
Group Allocation SG&A	(4,972	)	(4,972	)
Other Income/Expense	—		—
Total Other (Income)/Expense	(13,820	)	(13,820	)
Income before Taxes & Minority Interest	(38,272	)	(38,272	)
Income Taxes	—		—
Net Income before Minority Interest	(38,272	)	(38,272	)
Minority Interest	—		—
Net Income	(38,272	)	(38,272	)

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51742
Debtor:	Noble Metal Processing - Ohio, LLC

	Current Month		Prior Month		At Filing
ASSETS
Cash	283		—		—
Accounts Receivable	315,607		182,698		182,698
Allowance For Bad Debt	(11,000	)	(11,000	)	(11,000	)
Inventory	56,089		490,186		490,186
Inventory Dies	—		—		—
Inventory Prototype	—		—		—
Prepaid Expenses	—		—		—
Notes Receivable	—		—		—
Deferred Tax Asset	—		—		—
Total Current Assets	360,980		661,884		661,884
Machinery & Equipment	836,319		836,319		836,319
MIS Computer Equipment	12,652		12,652		12,652
Building	—		—		—
Land	—		—		—
Office Equipment	—		—		—
Auto & Trucks	—		—		—
Leasehold Improvements	38,755		38,755		38,755
Production Equip In Progress	—		—		—
Accumulated Depreciation	(103,474	)	(96,160	)	(96,160	)
Property, Plant & Equipment, Net	784,252		791,566		791,566
Investments	—		—		—
Other Intangible, Net	—		—		—
Credit Agreement Fees, Net	—		—		—
Goodwill, Net	—		—		—
Deposits	—		—		—
Assets Held For Sale	—		—		—
Total Other Assets	—		—		—
Total Assets	1,145,232		1,453,450		1,453,450

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—		—		—
Cont Disb Payroll - Post Petition	—		—		—
Cont Disb Flex - Post Petition	—		—		—
Cont Disb Medical - Post Petition	—		—		—
Accounts Payable - Post Petition	35,019		35,019		35,019
A/P Manual - Post Petition	—		—		—
A/P System - Post Petition	2,742		—		—
Cont Disb General	0		—		—
Cont Disb Payroll	34,626		28,243		28,243
Cont Disb Flex	—		—		—
Cont Disb Medical	—		—		—
Accounts Payable - Pre Petition	3,928,215		4,208,354		4,208,354
A/P Manual - Pre Petition	35,019		35,019		35,019
A/P System - Pre Petition	12,581		15,323		15,323
A/P Freight	—		—		—
Accrued Bonus	—		—		—
Accrued Benefits & Payroll	7,279		(370	)	(370	)
Accrued Other	2,326		2,326		2,326
Accrued Scrap	—		—		—
Accrued Taxes	(1,000	)	(1,000	)	(1,000	)
Accrued Interest	—		—		—
Total Current Liabilities	4,021,788		4,287,895		4,287,895
Deferred Tax Liability	—		—		—
Capital Lease	—		—		—
Revolver Pre-Petition	—		—		—
Revolver Post-Petition	—		—		—
Term Loan	—		—		—
Convertible Sub Debt	—		—		—
Industrial Revenue Bond	—		—		—
Other Debt	—		—		—
Intercompany Line Of Credit	—		—		—
Intercompany Non Cash	1,124,181		1,128,021		1,128,021
Total Long Term Liabilities	1,124,181		1,128,021		1,128,021
Total Liabilities	5,145,970		5,415,916		5,415,916
Accumulated Other Comprehensive Income	—		—		—
Common Stock	—		—		—
APIC	—		—		—
Retained Earnings	(4,000,738	)	(3,962,466	)	(3,962,466	)
Dividends	—		—		—
Minority Interest Equity	—		—		—
Total Stockholders’ Equity	(4,000,738	)	(3,962,466	)	(3,962,466	)
Total Liabilities & Stockholders’ Equity	1,145,232		1,453,450		1,453,450

Page 2 of 2

MONTHLY STATEMENT OF INSIDER COMPENSATION/PAYMENTS

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51742

The following information is to be provided for each shareholder, officer, director, manager, insider, or owner that is employed by the debor in possession. (Attach additional pages if necessary.)

Name: David Wright	Capacity:	¨	Shareholder
		x	Officer
		¨	Director
		¨	Insider
Detailed Description of Duties: _____________________________________________________________________________
_______________________________________________________________________________________________________
_______________________________________________________________________________________________________

	Weekly		or	Monthly		or	Reporting Period
Current Compensation Paid:							$	3,976.70
Current Benefits Paid:
Health Insurance
Life Insurance
Retirement
Company Vehicle
Entertainment
Travel
Other Benefits							$	230.76
Total Benefits	$	—		$	—		$	230.76
Current Other Payments Paid:
Rent Paid
Loans
Other (Severance)
Other (Describe)
Other (Describe)
Total Other Payments	$	—		$	—		$	—
CURRENT TOTAL OF ALL PAYMENTS:	$	—		$	—		$	4,207.46

Dated: May 20, 2009
	Principal, Officer, Director, or Insider

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51742

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	2,121.08	$	1,793.29	$	2,170.45	$	1,743.92
State	$	—	$	646.53	$	545.16	$	655.40	$	536.29
Local	$	—	$	402.27	$	322.44	$	392.83	$	331.88
FICA Withheld:	$	—	$	1,538.65	$	1,233.30	$	1,502.49	$	1,269.46
Employers FICA:	$	—	$	1,538.65	$	1,233.30	$	1,502.49	$	1,269.46
Unemployment Tax:
Federal	$	—	$	15.13	$	—	$	9.37	$	5.76
State	$	—	$	224.81	$	61.82	$	149.67	$	136.96
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	6,487.12	$	5,189.30	$	6,382.70	$	5,293.72

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51742

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	59,886.18	$	—	$	—
Accounts Receivable	$	303,008.11	$	23,884.81	$	100,714.12

MONTHLY CASH STATEMENT

DEBTOR: Noble Metal Processing - Ohio, Inc.

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51742

		1			2		3	4	5	Total
A	Beginning Balance		—		—		—		—	—
B	Receipts (Attach separate schedule)		—		—		2,498.98			2,498.98
C	Balance Available (A + B)		—		—		2,498.98	—	—	2,498.98
D	Less Disbursements (Attach separate schedule)		—		(160.00	)	—		—	(160.00	)
E	ENDING BALANCE (C - D)		—		(160.00	)	2,498.98	—	—	2,338.98
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
		$	(160.00	)

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1	Depository Name & Location	Comerica Bank
	Account Number	1851847705
2	Depository Name & Location	Comerica Bank
	Account Number	1851847796
3	Depository Name & Location	Comerica Bank
	Account Number	1851847812
4	Depository Name & Location
	Account Number
5	Depository Name & Location
	Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51742

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Metal Processing West Michigan, Inc.		Case Number: 09-51744
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51744
Debtor:	Noble Metal Processing - West Michigan, Inc.

	Current Month		Total Since Filing
Welding Sales	—		—
Blanking	—		—
Blanking Direct	—		—
Roll Forming Sales	1,380,114		1,380,114
Transportation	—		—
Packaging	—		—
Scrap Sales	—		—
Dimpling Oiling Other Sales	—		—
Spot Weld Sales	—		—
Prototype Sales	—		—
Die Sales	—		—
Scrap Income	19,133		19,133
Sales Returns & Allowance	(66,647	)	(66,647	)
Contract Manufacturing Sales	—		—
Other Sales	53,869		53,869
Task Sales	—		—
Steel Sales	371,770		371,770
Total Sales	1,758,239		1,758,239
Direct Labor	(161,347	)	(161,347	)
Direct Labor Overtime	(12,914	)	(12,914	)
Direct Contract Labor	—		—
Direct Labor Payroll Taxes	(20,537	)	(20,537	)
Direct Labor Health Benefits	8,202		8,202
Direct Labor Retirement Plan	—		—
Direct Labor Workers Comp	—		—
Direct Labor Gainsharing	—		—
Total Direct Labor	(186,596	)	(186,596	)
Outside Blanking	(7,246	)	(7,246	)
Outside Contract Manufacturing	—		—
Outside Other	(3,619	)	(3,619	)
Material Consumption Owned	(40,065	)	(40,065	)
Material Consumption Consigned	—		—
Unreported Material Consumption	8,065		8,065
Physical Inventory Variance	(3,322	)	(3,322	)
Heat, Light & Power	(26,597	)	(26,597	)
Freight OEM	—		—
Freight Other	(21,881	)	(21,881	)
Gas	(17	)	(17	)
Shipping Material	(1,864	)	(1,864	)
Prototype Costs	—		—
Die Costs	—		—
Other Sales Cost	(4,176	)	(4,176	)
Steel Cost	(745,747	)	(745,747	)
Total Other Direct Costs	(846,469	)	(846,469	)
Total Direct Costs	(1,033,066	)	(1,033,066	)
Direct Margin	725,173		725,173
Indirect Labor Salary	(93,502	)	(93,502	)
Indirect Labor Overtime	(10,336	)	(10,336	)
Indirect Labor Hourly	(97,556	)	(97,556	)
Indirect Labor Contract	(4,227	)	(4,227	)
Capitalized Labor	—		—
Indirect Labor Payroll Taxes	(28,838	)	(28,838	)
Indirect Labor Health Benefits	1,475		1,475
Indirect Labor Retirement Plan	(5,996	)	(5,996	)
Indirect Labor Workers Comp	—		—
Indirect Labor Gainsharing	(14,000	)	(14,000	)
Total Indirect Labor	(252,978	)	(252,978	)

Page 1 of 3

Depreciation	(111,993	)	(111,993	)
Building Rent Expense	(31,873	)	(31,873	)
Repairs & Maintenance	(14,587	)	(14,587	)
Building Grounds Maintenance	(1,082	)	(1,082	)
Shop Supplies	(74,274	)	(74,274	)
Equipment Rental Expense	(15,487	)	(15,487	)
Equipment Rental Intercompany	—		—
Equipment Rental Income	—		—
Insurance	—		—
Travel Indirect	—		—
Property Tax	(26,141	)	(26,141	)
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	(705	)	(705	)
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	—		—
Production Task	—		—
Labor Variance	25,046		25,046
Material Variance	(8,091	)	(8,091	)
Burden Variance	29,451		29,451
Total Other Indirect Costs	(229,737	)	(229,737	)
Total Indirect Costs	(482,715	)	(482,715	)
Total Cost of Sales	(1,515,781	)	(1,515,781	)
Gross Margin	242,458		242,458
SG&A Labor	(3,388	)	(3,388	)
SG&A Labor Stock Compensation	—		—
SG&A Labor Contract	—		—
SG&A Labor Payroll Taxes	(369	)	(369	)
SG&A Labor Health Benefits	79		79
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	(3,678	)	(3,678	)
Bonus Expense	—		—
Depreciation SG&A	(692	)	(692	)
Amortization	(80,611	)	(80,611	)
Research & Development SGA	—		—
Travel SG&A	(1,562	)	(1,562	)
Safety & Security	—		—
Computer Supplies	—		—
Telephone Expense	(2,665	)	(2,665	)
Telephone Expense - Mobile	(507	)	(507	)
Office Expense	(290	)	(290	)
Training SG&A	(23	)	(23	)
Meals & Entertainment	(63	)	(63	)
Dues & Subscriptions	—		—
Employee Relations	—		—
Internal Meals	—		—
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	—		—
Corporate Services Corporate	—		—

Page 2 of 3

Corporate Services General	—		—
Directors Expense	—		—
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	6		6
Business Insurance	—		—
Club Dues	—		—
Commission Expense	—		—
Other Taxes & Penalties	(39	)	(39	)
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	(240	)	(240	)
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	(86,687	)	(86,687	)
Total SG&A	(90,365	)	(90,365	)
Net Operating Profit	152,093		152,093
Intercompany Interest	(115,616	)	(115,616	)
Interest Expense	—		—
Amortization Fees	—		—
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	—		—
Interest Income	—		—
Royalty Income/Expense	—		—
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	—		—
Group Allocation SG&A	(151,210	)	(151,210	)
Other Income/Expense	—		—
Total Other (Income)/Expense	(266,826	)	(266,826	)
Income before Taxes & Minority Interest	(114,733	)	(114,733	)
Income Taxes	18		18
Net Income before Minority Interest	(114,715	)	(114,715	)
Minority Interest	—		—
Net Income	(114,715	)	(114,715	)

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51744
Debtor:	Noble Metal Processing - West Michigan, Inc.

	Current Month		Prior Month		At Filing
ASSETS
Cash	332,651		166		166
Accounts Receivable	2,832,797		4,231,319		4,231,319
Allowance For Bad Debt	(100,697	)	(100,457	)	(100,457	)
Inventory	1,884,172		1,722,707		1,722,707
Inventory Dies	15,570		15,570		15,570
Inventory Prototype	—		—		—
Prepaid Expenses	182,539		(1,135,505	)	(1,135,505	)
Notes Receivable	—		—		—
Deferred Tax Asset	—		—		—
Total Current Assets	5,147,033		4,733,801		4,733,801
Machinery & Equipment	17,370,322		17,370,322		17,370,322
MIS Computer Equipment	35,217		35,217		35,217
Building	1,550,802		1,550,802		1,550,802
Land	4,198		4,198		4,198
Office Equipment	47,805		47,805		47,805
Auto & Trucks	67,205		67,205		67,205
Leasehold Improvements	—		—		—
Production Equip In Progress	1,995		1,995		1,995
Accumulated Depreciation	(5,571,446	)	(5,458,762	)	(5,458,762	)
Property, Plant & Equipment, Net	13,506,097		13,618,782		13,618,782
Investments	—		—		—
Other Intangible, Net	20,670,762		20,751,373		20,751,373
Credit Agreement Fees, Net	—		—		—
Goodwill, Net	—		—		—
Deposits	21,005		21,005		21,005
Assets Held For Sale	—		—		—
Total Other Assets	20,691,767		20,772,378		20,772,378
Total Assets	39,344,897		39,124,961		39,124,961

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—		—		—
Cont Disb Payroll - Post Petition	—		—		—
Cont Disb Flex - Post Petition	—		—		—
Cont Disb Medical - Post Petition	—		—		—
Accounts Payable - Post Petition	63,285		57,509		57,509
A/P Manual - Post Petition	43,128		—		—
A/P System - Post Petition	423,400		—		—
Cont Disb General	11,319		11,319		11,319
Cont Disb Payroll	(9,928	)	(228,093	)	(228,093	)
Cont Disb Flex	—		—		—
Cont Disb Medical	—		—		—
Accounts Payable - Pre Petition	4,788,605		4,661,856		4,661,856
A/P Manual - Pre Petition	63,285		57,509		57,509
A/P System - Pre Petition	105,576		478,896		478,896
A/P Freight	—		—		—
Accrued Bonus	27,614		13,614		13,614
Accrued Benefits & Payroll	350,268		571,807		571,807
Accrued Other	31,297		18,257		18,257
Accrued Scrap	—		—		—
Accrued Taxes	—		—		—
Accrued Interest	—		—		—
Total Current Liabilities	5,834,563		5,585,164		5,585,164
Deferred Tax Liability	—		—		—
Capital Lease	—		—		—
Revolver Pre-Petition	—		—		—
Revolver Post-Petition	—		—		—
Term Loan	—		—		—
Convertible Sub Debt	—		—		—
Industrial Revenue Bond	—		—		—
Other Debt	3,973,603		3,973,603		3,973,603
Intercompany Line Of Credit	—		—		—
Intercompany Non Cash	92,078,213		91,992,960		91,992,960
Total Long Term Liabilities	96,051,816		95,966,563		95,966,563
Total Liabilities	101,886,379		101,551,728		101,551,728
Accumulated Other Comprehensive Income	—		—		—
Common Stock	—		—		—
APIC	—		—		—
Retained Earnings	(62,541,483	)	(62,426,767	)	(62,426,767	)
Dividends	—		—		—
Minority Interest Equity	—		—		—
Total Stockholders’ Equity	(62,541,483	)	(62,426,767	)	(62,426,767	)
Total Liabilities & Stockholders’ Equity	39,344,896		39,124,960		39,124,960

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51744

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	28,836.51	$	30,981.10	$	31,270.42	$	28,547.19
State	$	—	$	13,893.42	$	13,323.67	$	14,361.37	$	12,855.72
Local	$	—	$	36.34	$	26.66	$	37.54	$	25.46
FICA Withheld:	$	—	$	28,397.39	$	26,545.48	$	28,810.59	$	26,132.28
Employers FICA:	$	—	$	28,397.39	$	26,545.48	$	28,810.59	$	26,132.28
Unemployment Tax:
Federal	$	—	$	927.33	$	614.13	$	726.10	$	815.36
State	$	—	$	16,443.45	$	10,180.67	$	12,789.40	$	13,834.72
Sales, Use & Excise Taxes:	$	—	$	—	$	39.00	$	—	$	39.00
Property Taxes:	$	—	$	—	$	13,000.00	$	—	$	13,000.00
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	116,931.83	$	121,256.21	$	116,806.01	$	121,382.03

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51744

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	356,480.59	$	—	$	—
Accounts Receivable	$	1,320,063.55	$	768,950.27	$	743,783.56

MONTHLY CASH STATEMENT

DEBTOR: Noble Metal Processing - West Michigan, Inc.

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51744

		1			2		3	4	5	Total
A	Beginning Balance		—		—		—	—	—	—
B	Receipts (Attach separate schedule)		—		—		—	332,484.73	—	332,484.73
C	Balance Available (A + B)		—		—		—	332,484.73	—	332,484.73
D	Less Disbursements (Attach separate schedule)		—		(477.00	)	—	—	—	(477.00	)
E	ENDING BALANCE (C - D)		—		(477.00	)	—	332,484.73	—	332,007.73
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
		$	(477.00	)

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1	Depository Name & Location	Comerica Bank
	Account Number	1852383213
2	Depository Name & Location	Comerica Bank
	Account Number	1852382868
3	Depository Name & Location	Comerica Bank
	Account Number	1851268266
4	Depository Name & Location	Comerica Bank
	Account Number	1850665728
5	Depository Name & Location	Comerica Bank
	Account Number	1851268258

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51744

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Swiss Holdings, LLC		Case Number: 09-51745
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)

and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                            Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51745
Debtor:	Noble Swiss Holdings, LLC

	Current Month	Total Since Filing
Welding Sales	—	—
Blanking	—	—
Blanking Direct	—	—
Roll Forming Sales	—	—
Transportation	—	—
Packaging	—	—
Scrap Sales	—	—
Dimpling Oiling Other Sales	—	—
Spot Weld Sales	—	—
Prototype Sales	—	—
Die Sales	—	—
Scrap Income	—	—
Sales Returns & Allowance	—	—
Contract Manufacturing Sales	—	—
Other Sales	—	—
Task Sales	—	—
Steel Sales	—	—
Total Sales	—	—
Direct Labor	—	—
Direct Labor Overtime	—	—
Direct Contract Labor	—	—
Direct Labor Payroll Taxes	—	—
Direct Labor Health Benefits	—	—
Direct Labor Retirement Plan	—	—
Direct Labor Workers Comp	—	—
Direct Labor Gainsharing	—	—
Total Direct Labor	—	—
Outside Blanking	—	—
Outside Contract Manufacturing	—	—
Outside Other	—	—
Material Consumption Owned	—	—
Material Consumption Consigned	—	—
Unreported Material Consumption	—	—
Physical Inventory Variance	—	—
Heat, Light & Power	—	—
Freight OEM	—	—
Freight Other	—	—
Gas	—	—
Shipping Material	—	—
Prototype Costs	—	—
Die Costs	—	—
Other Sales Cost	—	—
Steel Cost	—	—
Total Other Direct Costs	—	—
Total Direct Costs	—	—
Direct Margin	—	—
Indirect Labor Salary	—	—
Indirect Labor Overtime	—	—
Indirect Labor Hourly	—	—
Indirect Labor Contract	—	—
Capitalized Labor	—	—
Indirect Labor Payroll Taxes	—	—
Indirect Labor Health Benefits	—	—
Indirect Labor Retirement Plan	—	—
Indirect Labor Workers Comp	—	—
Indirect Labor Gainsharing	—	—
Total Indirect Labor	—	—

Page 1 of 3

Depreciation	—		—
Building Rent Expense	—		—
Repairs & Maintenance	—		—
Building Grounds Maintenance	—		—
Shop Supplies	—		—
Equipment Rental Expense	—		—
Equipment Rental Intercompany	—		—
Equipment Rental Income	—		—
Insurance	—		—
Travel Indirect	—		—
Property Tax	—		—
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	—		—
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	—		—
Production Task	—		—
Labor Variance	—		—
Material Variance	(0	)	(0	)
Burden Variance	—		—
Total Other Indirect Costs	(0	)	(0	)
Total Indirect Costs	(0	)	(0	)
Total Cost of Sales	(0	)	(0	)
Gross Margin	(0	)	(0	)
SG&A Labor	—		—
SG&A Labor Stock Compensation	—		—
SG&A Labor Contract	—		—
SG&A Labor Payroll Taxes	—		—
SG&A Labor Health Benefits	—		—
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	—		—
Bonus Expense	—		—
Depreciation SG&A	—		—
Amortization	—		—
Research & Development SGA	—		—
Travel SG&A	—		—
Safety & Security	—		—
Computer Supplies	—		—
Telephone Expense	—		—
Telephone Expense - Mobile	—		—
Office Expense	—		—
Training SG&A	—		—
Meals & Entertainment	—		—
Dues & Subscriptions	—		—
Employee Relations	—		—
Internal Meals	—		—
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	—		—
Corporate Services Corporate	—		—

Page 2 of 3

Corporate Services General	—		—
Directors Expense	—		—
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	—		—
Business Insurance	—		—
Club Dues	—		—
Commission Expense	—		—
Other Taxes & Penalties	—		—
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	—		—
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	—		—
Total SG&A	—		—
Net Operating Profit	(0	)	(0	)
Intercompany Interest	—		—
Interest Expense	—		—
Amortization Fees	—		—
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	—		—
Interest Income	—		—
Royalty Income/Expense	—		—
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	—		—
Group Allocation SG&A	—		—
Other Income/Expense	—		—
Total Other (Income)/Expense	—		—
Income before Taxes & Minority Interest	(0	)	(0	)
Income Taxes	—		—
Net Income before Minority Interest	(0	)	(0	)
Minority Interest	—		—
Net Income	(0	)	(0	)

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51745
Debtor:	Noble Swiss Holdings, LLC

	Current Month	Prior Month	At Filing
ASSETS
Cash	—	—	—
Accounts Receivable	—	—	—
Allowance For Bad Debt	—	—	—
Inventory	—	—	—
Inventory Dies	—	—	—
Inventory Prototype	—	—	—
Prepaid Expenses	—	—	—
Notes Receivable	—	—	—
Deferred Tax Asset	—	—	—
Total Current Assets	—	—	—
Machinery & Equipment	—	—	—
MIS Computer Equipment	—	—	—
Building	—	—	—
Land	—	—	—
Office Equipment	—	—	—
Auto & Trucks	—	—	—
Leasehold Improvements	—	—	—
Production Equip In Progress	—	—	—
Accumulated Depreciation	—	—	—
Property, Plant & Equipment, Net	—	—	—
Investments	—	—	—
Other Intangible, Net	—	—	—
Credit Agreement Fees, Net	—	—	—
Goodwill, Net	—	—	—
Deposits	—	—	—
Assets Held For Sale	—	—	—
Total Other Assets	—	—	—
Total Assets	—	—	—

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—	—		—
Cont Disb Payroll - Post Petition	—	—		—
Cont Disb Flex - Post Petition	—	—		—
Cont Disb Medical - Post Petition	—	—		—
Accounts Payable - Post Petition	—	—		—
A/P Manual - Post Petition	—	—		—
A/P System - Post Petition	—	—		—
Cont Disb General	—	—		—
Cont Disb Payroll	—	—		—
Cont Disb Flex	—	—		—
Cont Disb Medical	—	—		—
Accounts Payable - Pre Petition	—	—		—
A/P Manual - Pre Petition	—	—		—
A/P System - Pre Petition	—	—		—
A/P Freight	—	—		—
Accrued Bonus	—	—		—
Accrued Benefits & Payroll	—	—		—
Accrued Other	—	—		—
Accrued Scrap	—	—		—
Accrued Taxes	—	—		—
Accrued Interest	—	—		—
Total Current Liabilities	—	—		—
Deferred Tax Liability	—	—		—
Capital Lease	—	—		—
Revolver Pre-Petition	—	—		—
Revolver Post-Petition	—	—		—
Term Loan	—	—		—
Convertible Sub Debt	—	—		—
Industrial Revenue Bond	—	—		—
Other Debt	—	—		—
Intercompany Line Of Credit	—	—		—
Intercompany Non Cash	—	39		39
Total Long Term Liabilities	—	39		39
Total Liabilities	—	39		39
Accumulated Other Comprehensive Income	—	—		—
Common Stock	—	—		—
APIC	—	—		—
Retained Earnings	—	(39	)	(39	)
Dividends	—	—		—
Minority Interest Equity	—	—		—
Total Stockholders’ Equity	—	(39	)	(39	)
Total Liabilities & Stockholders’ Equity	—	(0	)	(0	)

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51745

	Beginning Balance		Withheld		Accrued		Payments/ Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Local	$	—	$	—	$	—	$	—	$	—
FICA Withheld:	$	—	$	—	$	—	$	—	$	—
Employers FICA:	$	—	$	—	$	—	$	—	$	—
Unemployment Tax:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	—	$	—	$	—	$	—

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51745

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	—	$	—	$	—
Accounts Receivable	$	—	$	—	$	—

MONTHLY CASH STATEMENT

DEBTOR: Noble Swiss Holdings, LLC

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51745

	1		2	3	4	5	Total
A      Beginning Balance						—	—
B      Receipts (Attach separate schedule)							—
C      Balance Available (A + B)		—	—	—	—	—	—
D      Less Disbursements (Attach separate schedule)						—	—
E       ENDING BALANCE (C - D)		—	—	—	—	—	—
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
	$

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1       Depository Name & Location

Account Number

2       Depository Name & Location

Account Number

3       Depository Name & Location

Account Number

4       Depository Name & Location

Account Number

5       Depository Name & Location

Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51745

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble TSA, LLC		Case Number: 09-51746
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51746
Debtor:	Noble TSA, LLC

	Current Month	Total Since Filing
Welding Sales	—	—
Blanking	—	—
Blanking Direct	—	—
Roll Forming Sales	—	—
Transportation	—	—
Packaging	—	—
Scrap Sales	—	—
Dimpling Oiling Other Sales	—	—
Spot Weld Sales	—	—
Prototype Sales	—	—
Die Sales	—	—
Scrap Income	—	—
Sales Returns & Allowance	—	—
Contract Manufacturing Sales	—	—
Other Sales	—	—
Task Sales	—	—
Steel Sales	—	—
Total Sales	—	—
Direct Labor	—	—
Direct Labor Overtime	—	—
Direct Contract Labor	—	—
Direct Labor Payroll Taxes	—	—
Direct Labor Health Benefits	—	—
Direct Labor Retirement Plan	—	—
Direct Labor Workers Comp	—	—
Direct Labor Gainsharing	—	—
Total Direct Labor	—	—
Outside Blanking	—	—
Outside Contract Manufacturing	—	—
Outside Other	—	—
Material Consumption Owned	—	—
Material Consumption Consigned	—	—
Unreported Material Consumption	—	—
Physical Inventory Variance	—	—
Heat, Light & Power	—	—
Freight OEM	—	—
Freight Other	—	—
Gas	—	—
Shipping Material	—	—
Prototype Costs	—	—
Die Costs	—	—
Other Sales Cost	—	—
Steel Cost	—	—
Total Other Direct Costs	—	—
Total Direct Costs	—	—
Direct Margin	—	—
Indirect Labor Salary	—	—
Indirect Labor Overtime	—	—
Indirect Labor Hourly	—	—
Indirect Labor Contract	—	—
Capitalized Labor	—	—
Indirect Labor Payroll Taxes	—	—
Indirect Labor Health Benefits	—	—
Indirect Labor Retirement Plan	—	—
Indirect Labor Workers Comp	—	—
Indirect Labor Gainsharing	—	—
Total Indirect Labor	—	—

Page 1 of 3

Depreciation	—		—
Building Rent Expense	—		—
Repairs & Maintenance	—		—
Building Grounds Maintenance	—		—
Shop Supplies	—		—
Equipment Rental Expense	—		—
Equipment Rental Intercompany	—		—
Equipment Rental Income	—		—
Insurance	—		—
Travel Indirect	—		—
Property Tax	—		—
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	—		—
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	—		—
Production Task	—		—
Labor Variance	—		—
Material Variance	(0	)	(0	)
Burden Variance	—		—
Total Other Indirect Costs	(0	)	(0	)
Total Indirect Costs	(0	)	(0	)
Total Cost of Sales	(0	)	(0	)
Gross Margin	(0	)	(0	)
SG&A Labor	—		—
SG&A Labor Stock Compensation	—		—
SG&A Labor Contract	—		—
SG&A Labor Payroll Taxes	—		—
SG&A Labor Health Benefits	—		—
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	—		—
Bonus Expense	—		—
Depreciation SG&A	—		—
Amortization	—		—
Research & Development SGA	—		—
Travel SG&A	—		—
Safety & Security	—		—
Computer Supplies	—		—
Telephone Expense	—		—
Telephone Expense - Mobile	—		—
Office Expense	—		—
Training SG&A	—		—
Meals & Entertainment	—		—
Dues & Subscriptions	—		—
Employee Relations	—		—
Internal Meals	—		—
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	—		—
Corporate Services Corporate	—		—

Page 2 of 3

Corporate Services General	—		—
Directors Expense	—		—
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	—		—
Business Insurance	—		—
Club Dues	—		—
Commission Expense	—		—
Other Taxes & Penalties	—		—
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	—		—
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	—		—
Total SG&A	—		—
Net Operating Profit	(0	)	(0	)
Intercompany Interest	—		—
Interest Expense	—		—
Amortization Fees	—		—
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	—		—
Interest Income	—		—
Royalty Income/Expense	—		—
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	—		—
Group Allocation SG&A	—		—
Other Income/Expense	—		—
Total Other (Income)/Expense	—		—
Income before Taxes & Minority Interest	(0	)	(0	)
Income Taxes	—		—
Net Income before Minority Interest	(0	)	(0	)
Minority Interest	—		—
Net Income	(0	)	(0	)

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51746
Debtor:	Noble TSA, LLC

	Current Month	Prior Month	At Filing
ASSETS
Cash	—	—	—
Accounts Receivable	—	—	—
Allowance For Bad Debt	—	—	—
Inventory	—	—	—
Inventory Dies	—	—	—
Inventory Prototype	—	—	—
Prepaid Expenses	—	—	—
Notes Receivable	—	—	—
Deferred Tax Asset	—	—	—
Total Current Assets	—	—	—
Machinery & Equipment	—	—	—
MIS Computer Equipment	—	—	—
Building	—	—	—
Land	—	—	—
Office Equipment	—	—	—
Auto & Trucks	—	—	—
Leasehold Improvements	—	—	—
Production Equip In Progress	—	—	—
Accumulated Depreciation	—	—	—
Property, Plant & Equipment, Net	—	—	—
Investments	—	—	—
Other Intangible, Net	—	—	—
Credit Agreement Fees, Net	—	—	—
Goodwill, Net	—	—	—
Deposits	—	—	—
Assets Held For Sale	—	—	—
Total Other Assets	—	—	—
Total Assets	—	—	—

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—	—		—
Cont Disb Payroll - Post Petition	—	—		—
Cont Disb Flex - Post Petition	—	—		—
Cont Disb Medical - Post Petition	—	—		—
Accounts Payable - Post Petition	—	—		—
A/P Manual - Post Petition	—	—		—
A/P System - Post Petition	—	—		—
Cont Disb General	—	—		—
Cont Disb Payroll	—	—		—
Cont Disb Flex	—	—		—
Cont Disb Medical	—	—		—
Accounts Payable - Pre Petition	—	—		—
A/P Manual - Pre Petition	—	—		—
A/P System - Pre Petition	—	—		—
A/P Freight	—	—		—
Accrued Bonus	—	—		—
Accrued Benefits & Payroll	—	—		—
Accrued Other	—	—		—
Accrued Scrap	—	—		—
Accrued Taxes	—	—		—
Accrued Interest	—	—		—
Total Current Liabilities	—	—		—
Deferred Tax Liability	—	—		—
Capital Lease	—	—		—
Revolver Pre-Petition	—	—		—
Revolver Post-Petition	—	—		—
Term Loan	—	—		—
Convertible Sub Debt	—	—		—
Industrial Revenue Bond	—	—		—
Other Debt	—	—		—
Intercompany Line Of Credit	—	—		—
Intercompany Non Cash	—	39		39
Total Long Term Liabilities	—	39		39
Total Liabilities	—	39		39
Accumulated Other Comprehensive Income	—	—		—
Common Stock	—	—		—
APIC	—	—		—
Retained Earnings	—	(39	)	(39	)
Dividends	—	—		—
Minority Interest Equity	—	—		—
Total Stockholders’ Equity	—	(39	)	(39	)
Total Liabilities & Stockholders’ Equity	—	(0	)	(0	)

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51746

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Local	$	—	$	—	$	—	$	—	$	—
FICA Withheld:	$	—	$	—	$	—	$	—	$	—
Employers FICA:	$	—	$	—	$	—	$	—	$	—
Unemployment Tax:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	—	$	—	$	—	$	—

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51746

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	—	$	—	$	—
Accounts Receivable	$	—	$	—	$	—

MONTHLY CASH STATEMENT

DEBTOR: Noble TSA, LLC

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51746

		1		2	3	4	5	Total
A	Beginning Balance						—	—
B	Receipts (Attach separate schedule)							—
C	Balance Available (A + B)		—	—	—	—	—	—
D	Less Disbursements (Attach separate schedule)						—	—
E	ENDING BALANCE (C - D)		—	—	—	—	—	—
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
		$

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1	Depository Name & Location
	Account Number
2	Depository Name & Location
	Account Number
3	Depository Name & Location
	Account Number
4	Depository Name & Location
	Account Number
5	Depository Name & Location
	Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51746

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Noble Tube Technologies, LLC		Case Number: 09-51748
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51748
Debtor:	Noble Tube Technologies, LLC

	Current Month	Total Since Filing
Welding Sales	—	—
Blanking	—	—
Blanking Direct	—	—
Roll Forming Sales	—	—
Transportation	—	—
Packaging	—	—
Scrap Sales	—	—
Dimpling Oiling Other Sales	—	—
Spot Weld Sales	—	—
Prototype Sales	—	—
Die Sales	—	—
Scrap Income	—	—
Sales Returns & Allowance	—	—
Contract Manufacturing Sales	—	—
Other Sales	—	—
Task Sales	—	—
Steel Sales	—	—
Total Sales	—	—
Direct Labor	—	—
Direct Labor Overtime	—	—
Direct Contract Labor	—	—
Direct Labor Payroll Taxes	—	—
Direct Labor Health Benefits	—	—
Direct Labor Retirement Plan	—	—
Direct Labor Workers Comp	—	—
Direct Labor Gainsharing	—	—
Total Direct Labor	—	—
Outside Blanking	—	—
Outside Contract Manufacturing	—	—
Outside Other	—	—
Material Consumption Owned	—	—
Material Consumption Consigned	—	—
Unreported Material Consumption	—	—
Physical Inventory Variance	—	—
Heat, Light & Power	—	—
Freight OEM	—	—
Freight Other	—	—
Gas	—	—
Shipping Material	—	—
Prototype Costs	—	—
Die Costs	—	—
Other Sales Cost	—	—
Steel Cost	—	—
Total Other Direct Costs	—	—
Total Direct Costs	—	—
Direct Margin	—	—
Indirect Labor Salary	—	—
Indirect Labor Overtime	—	—
Indirect Labor Hourly	—	—
Indirect Labor Contract	—	—
Capitalized Labor	—	—
Indirect Labor Payroll Taxes	—	—
Indirect Labor Health Benefits	—	—
Indirect Labor Retirement Plan	—	—
Indirect Labor Workers Comp	—	—
Indirect Labor Gainsharing	—	—
Total Indirect Labor	—	—

Page 1 of 3

Depreciation	—		—
Building Rent Expense	—		—
Repairs & Maintenance	—		—
Building Grounds Maintenance	—		—
Shop Supplies	—		—
Equipment Rental Expense	—		—
Equipment Rental Intercompany	—		—
Equipment Rental Income	—		—
Insurance	—		—
Travel Indirect	—		—
Property Tax	—		—
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	—		—
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	—		—
Production Task	—		—
Labor Variance	—		—
Material Variance	(0	)	(0	)
Burden Variance	—		—
Total Other Indirect Costs	(0	)	(0	)
Total Indirect Costs	(0	)	(0	)
Total Cost of Sales	(0	)	(0	)
Gross Margin	(0	)	(0	)
SG&A Labor	—		—
SG&A Labor Stock Compensation	—		—
SG&A Labor Contract	—		—
SG&A Labor Payroll Taxes	—		—
SG&A Labor Health Benefits	—		—
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	—		—
Bonus Expense	—		—
Depreciation SG&A	—		—
Amortization	—		—
Research & Development SGA	—		—
Travel SG&A	—		—
Safety & Security	—		—
Computer Supplies	—		—
Telephone Expense	—		—
Telephone Expense - Mobile	—		—
Office Expense	—		—
Training SG&A	—		—
Meals & Entertainment	—		—
Dues & Subscriptions	—		—
Employee Relations	—		—
Internal Meals	—		—
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	—		—
Corporate Services Corporate	—		—

Page 2 of 3

Corporate Services General	—		—
Directors Expense	—		—
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	—		—
Business Insurance	—		—
Club Dues	—		—
Commission Expense	—		—
Other Taxes & Penalties	—		—
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	—		—
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	—		—
Total SG&A	—		—
Net Operating Profit	(0	)	(0	)
Intercompany Interest	—		—
Interest Expense	—		—
Amortization Fees	—		—
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	—		—
Interest Income	—		—
Royalty Income/Expense	—		—
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	—		—
Group Allocation SG&A	—		—
Other Income/Expense	—		—
Total Other (Income)/Expense	—		—
Income before Taxes & Minority Interest	(0	)	(0	)
Income Taxes	—		—
Net Income before Minority Interest	(0	)	(0	)
Minority Interest	—		—
Net Income	(0	)	(0	)

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51748
Debtor:	Noble Tube Technologies, LLC

	Current Month	Prior Month	At Filing
ASSETS
Cash	—	—	—
Accounts Receivable	—	—	—
Allowance For Bad Debt	—	—	—
Inventory	—	—	—
Inventory Dies	—	—	—
Inventory Prototype	—	—	—
Prepaid Expenses	—	—	—
Notes Receivable	—	—	—
Deferred Tax Asset	—	—	—
Total Current Assets	—	—	—
Machinery & Equipment	—	—	—
MIS Computer Equipment	—	—	—
Building	—	—	—
Land	—	—	—
Office Equipment	—	—	—
Auto & Trucks	—	—	—
Leasehold Improvements	—	—	—
Production Equip In Progress	—	—	—
Accumulated Depreciation	—	—	—
Property, Plant & Equipment, Net	—	—	—
Investments	—	—	—
Other Intangible, Net	—	—	—
Credit Agreement Fees, Net	—	—	—
Goodwill, Net	—	—	—
Deposits	—	—	—
Assets Held For Sale	—	—	—
Total Other Assets	—	—	—
Total Assets	—	—	—

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—	—		—
Cont Disb Payroll - Post Petition	—	—		—
Cont Disb Flex - Post Petition	—	—		—
Cont Disb Medical - Post Petition	—	—		—
Accounts Payable - Post Petition	—	—		—
A/P Manual - Post Petition	—	—		—
A/P System - Post Petition	—	—		—
Cont Disb General	—	—		—
Cont Disb Payroll	—	—		—
Cont Disb Flex	—	—		—
Cont Disb Medical	—	—		—
Accounts Payable - Pre Petition	—	—		—
A/P Manual - Pre Petition	—	—		—
A/P System - Pre Petition	—	—		—
A/P Freight	—	—		—
Accrued Bonus	—	—		—
Accrued Benefits & Payroll	—	—		—
Accrued Other	—	—		—
Accrued Scrap	—	—		—
Accrued Taxes	—	—		—
Accrued Interest	—	—		—
Total Current Liabilities	—	—		—
Deferred Tax Liability	—	—		—
Capital Lease	—	—		—
Revolver Pre-Petition	—	—		—
Revolver Post-Petition	—	—		—
Term Loan	—	—		—
Convertible Sub Debt	—	—		—
Industrial Revenue Bond	—	—		—
Other Debt	—	—		—
Intercompany Line Of Credit	—	—		—
Intercompany Non Cash	—	39		39
Total Long Term Liabilities	—	39		39
Total Liabilities	—	39		39
Accumulated Other Comprehensive Income	—	—		—
Common Stock	—	—		—
APIC	—	—		—
Retained Earnings	—	(39	)	(39	)
Dividends	—	—		—
Minority Interest Equity	—	—		—
Total Stockholders’ Equity	—	(39	)	(39	)
Total Liabilities & Stockholders’ Equity	—	(0	)	(0	)

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51748

	Beginning Balance		Withheld		Accrued		Payments/ Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Local	$	—	$	—	$	—	$	—	$	—
FICA Withheld:	$	—	$	—	$	—	$	—	$	—
Employers FICA:	$	—	$	—	$	—	$	—	$	—
Unemployment Tax:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	—	$	—	$	—	$	—

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51748

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	—	$	—	$	—
Accounts Receivable	$	—	$	—	$	—

MONTHLY CASH STATEMENT

DEBTOR: Noble Tube Technologies, LLC

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51748

	1		2	3	4	5	Total
A      Beginning Balance						—	—
B      Receipts (Attach separate schedule)							—
C      Balance Available (A + B)		—	—	—	—	—	—
D      Less Disbursements (Attach separate schedule)						—	—
E       ENDING BALANCE (C - D)		—	—	—	—	—	—
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
	$	—

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1       Depository Name & Location

Account Number

2       Depository Name & Location

Account Number

3       Depository Name & Location

Account Number

4       Depository Name & Location

Account Number

5       Depository Name & Location

Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51748

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Prototech Laser Welding, Inc. (d/b/a LWI Laser Welding International)		Case Number: 09-51751
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51751
Debtor:	Prototech Laser Welding, Inc. (d/b/a LWI Laser Welding International)

	Current Month	Total Since Filing
Welding Sales	—	—
Blanking	—	—
Blanking Direct	—	—
Roll Forming Sales	—	—
Transportation	—	—
Packaging	—	—
Scrap Sales	—	—
Dimpling Oiling Other Sales	—	—
Spot Weld Sales	—	—
Prototype Sales	—	—
Die Sales	—	—
Scrap Income	—	—
Sales Returns & Allowance	—	—
Contract Manufacturing Sales	—	—
Other Sales	—	—
Task Sales	—	—
Steel Sales	—	—
Total Sales	—	—
Direct Labor	—	—
Direct Labor Overtime	—	—
Direct Contract Labor	—	—
Direct Labor Payroll Taxes	—	—
Direct Labor Health Benefits	—	—
Direct Labor Retirement Plan	—	—
Direct Labor Workers Comp	—	—
Direct Labor Gainsharing	—	—
Total Direct Labor	—	—
Outside Blanking	—	—
Outside Contract Manufacturing	—	—
Outside Other	—	—
Material Consumption Owned	—	—
Material Consumption Consigned	—	—
Unreported Material Consumption	—	—
Physical Inventory Variance	—	—
Heat, Light & Power	—	—
Freight OEM	—	—
Freight Other	—	—
Gas	—	—
Shipping Material	—	—
Prototype Costs	—	—
Die Costs	—	—
Other Sales Cost	—	—
Steel Cost	—	—
Total Other Direct Costs	—	—
Total Direct Costs	—	—
Direct Margin	—	—
Indirect Labor Salary	—	—
Indirect Labor Overtime	—	—
Indirect Labor Hourly	—	—
Indirect Labor Contract	—	—
Capitalized Labor	—	—
Indirect Labor Payroll Taxes	—	—
Indirect Labor Health Benefits	—	—
Indirect Labor Retirement Plan	—	—
Indirect Labor Workers Comp	—	—
Indirect Labor Gainsharing	—	—
Total Indirect Labor	—	—

Page 1 of 3

Depreciation	(18,741	)	(18,741	)
Building Rent Expense	—		—
Repairs & Maintenance	—		—
Building Grounds Maintenance	—		—
Shop Supplies	—		—
Equipment Rental Expense	—		—
Equipment Rental Intercompany	22,417		22,417
Equipment Rental Income	—		—
Insurance	—		—
Travel Indirect	—		—
Property Tax	—		—
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	—		—
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	—		—
Production Task	—		—
Labor Variance	—		—
Material Variance	—		—
Burden Variance	—		—
Total Other Indirect Costs	3,676		3,676
Total Indirect Costs	3,676		3,676
Total Cost of Sales	3,676		3,676
Gross Margin	3,676		3,676
SG&A Labor	—		—
SG&A Labor Stock Compensation	—		—
SG&A Labor Contract	—		—
SG&A Labor Payroll Taxes	—		—
SG&A Labor Health Benefits	—		—
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	—		—
Bonus Expense	—		—
Depreciation SG&A	(73	)	(73	)
Amortization	(8,638	)	(8,638	)
Research & Development SGA	—		—
Travel SG&A	—		—
Safety & Security	—		—
Computer Supplies	—		—
Telephone Expense	—		—
Telephone Expense - Mobile	—		—
Office Expense	—		—
Training SG&A	—		—
Meals & Entertainment	—		—
Dues & Subscriptions	—		—
Employee Relations	—		—
Internal Meals	—		—
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	—		—
Corporate Services Corporate	—		—

Page 2 of 3

Corporate Services General	—		—
Directors Expense	—		—
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	—		—
Business Insurance	—		—
Club Dues	—		—
Commission Expense	—		—
Other Taxes & Penalties	—		—
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	—		—
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	(8,710	)	(8,710	)
Total SG&A	(8,710	)	(8,710	)
Net Operating Profit	(5,034	)	(5,034	)
Intercompany Interest	(51,644	)	(51,644	)
Interest Expense	—		—
Amortization Fees	—		—
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	—		—
Interest Income	—		—
Royalty Income/Expense	—		—
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	—		—
Group Allocation SG&A	—		—
Other Income/Expense	—		—
Total Other (Income)/Expense	(51,644	)	(51,644	)
Income before Taxes & Minority Interest	(56,678	)	(56,678	)
Income Taxes	—		—
Net Income before Minority Interest	(56,678	)	(56,678	)
Minority Interest	—		—
Net Income	(56,678	)	(56,678	)

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51751
Debtor:	Prototech Laser Welding, Inc. (d/b/a LWI Laser Welding International)

	Current Month		Prior Month		At Filing
ASSETS
Cash	—		—		—
Accounts Receivable	—		—		—
Allowance For Bad Debt	—		—		—
Inventory	—		—		—
Inventory Dies	—		—		—
Inventory Prototype	—		—		—
Prepaid Expenses	0		0		0
Notes Receivable	—		—		—
Deferred Tax Asset	(1	)	(1	)	(1	)
Total Current Assets	(1	)	(1	)	(1	)
Machinery & Equipment	3,148,481		3,148,481		3,148,481
MIS Computer Equipment	16,750		16,750		16,750
Building	—		—		—
Land	—		—		—
Office Equipment	12,225		12,225		12,225
Auto & Trucks	—		—		—
Leasehold Improvements	—		—		—
Production Equip In Progress	—		—		—
Accumulated Depreciation	(2,406,093	)	(2,387,279	)	(2,387,279	)
Property, Plant & Equipment, Net	771,363		790,177		790,177
Investments	—		—		—
Other Intangible, Net	1,019,800		1,028,438		1,028,438
Credit Agreement Fees, Net	—		—		—
Goodwill, Net	—		—		—
Deposits	—		—		—
Assets Held For Sale	—		—		—
Total Other Assets	1,019,800		1,028,438		1,028,438
Total Assets	1,791,162		1,818,614		1,818,614

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—		—		—
Cont Disb Payroll - Post Petition	—		—		—
Cont Disb Flex - Post Petition	—		—		—
Cont Disb Medical - Post Petition	—		—		—
Accounts Payable - Post Petition	—		—		—
A/P Manual - Post Petition	—		—		—
A/P System - Post Petition	—		—		—
Cont Disb General	—		—		—
Cont Disb Payroll	—		—		—
Cont Disb Flex	—		—		—
Cont Disb Medical	—		—		—
Accounts Payable - Pre Petition	—		—		—
A/P Manual - Pre Petition	—		—		—
A/P System - Pre Petition	—		—		—
A/P Freight	—		—		—
Accrued Bonus	—		—		—
Accrued Benefits & Payroll	—		—		—
Accrued Other	—		—		—
Accrued Scrap	—		—		—
Accrued Taxes	—		—		—
Accrued Interest	—		—		—
Total Current Liabilities	—		—		—
Deferred Tax Liability	(428	)	(428	)	(428	)
Capital Lease	—		—		—
Revolver Pre-Petition	—		—		—
Revolver Post-Petition	—		—		—
Term Loan	—		—		—
Convertible Sub Debt	—		—		—
Industrial Revenue Bond	—		—		—
Other Debt	—		—		—
Intercompany Line Of Credit	(1,053,585	)	(1,053,585	)	(1,053,585	)
Intercompany Non Cash	13,132,344		13,103,117		13,103,117
Total Long Term Liabilities	12,078,331		12,049,104		12,049,104
Total Liabilities	12,078,331		12,049,104		12,049,104
Accumulated Other Comprehensive Income	—		—		—
Common Stock	1		1		1
APIC	1,640,530		1,640,530		1,640,530
Retained Earnings	(11,927,700	)	(11,871,022	)	(11,871,022	)
Dividends	—		—		—
Minority Interest Equity	—		—		—
Total Stockholders’ Equity	(10,287,169	)	(10,230,491	)	(10,230,491	)
Total Liabilities & Stockholders’ Equity	1,791,162		1,818,614		1,818,614

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51751

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Local	$	—	$	—	$	—	$	—	$	—
FICA Withheld:	$	—	$	—	$	—	$	—	$	—
Employers FICA:	$	—	$	—	$	—	$	—	$	—
Unemployment Tax:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	—	$	—	$	—
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	—	$	—	$	—	$	—

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51751

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	—	$	—	$	—
Accounts Receivable	$	—	$	—	$	—

MONTHLY CASH STATEMENT

DEBTOR: Prototech Laser Welding, Inc. (d/b/a LWI Laser Welding International)

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51751

		1		2	3	4	5	Total
A	Beginning Balance						—	—
B	Receipts (Attach separate schedule)							—
C	Balance Available (A + B)		—	—	—	—	—	—
D	Less Disbursements (Attach separate schedule)						—	—
E	ENDING BALANCE (C - D)		—	—	—	—	—	—
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
		$	—

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1	Depository Name & Location
	Account Number
2	Depository Name & Location
	Account Number
3	Depository Name & Location
	Account Number
4	Depository Name & Location
	Account Number
5	Depository Name & Location
	Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51751

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10

UNITED STATES BANKRUPTCY COURT

FOR THE EASTERN DISTRICT OF MICHIGAN

TRANSMITTAL OF FINANCIAL REPORTS AND

CERTIFICATION OF COMPLIANCE WITH

UNITED STATES TRUSTEE OPERATING REQUIREMENTS FOR

THE PERIOD ENDED APRIL 30, 2009 (FROM AND INCLUDING APRIL 16, 2009)

In re:

Tailor Steel America, LLC		Case Number: 09-51752
As debtor in possession, I affirm:		Chapter 11
1.      That I have reviewed the financial statements attached hereto, consisting of:		Judge: Marci B. Melvor
x       Operating Statement	(Form 2)
x       Balance Sheet	(Form 3)
x       Summary of Operations	(Form 4)
x       Monthly Cash Statement	(Form 5)
x       Statement of Compensation	(Form 6)
x       Schedule of In-Force Insurance	(Form 7)
and that they have been prepared in accordance with normal and customary accounting practices, and fairly and accurately reflect the debtor’s financial activity for the period stated;

2.      That the insurance, including workers’ compensation and unemployment insurance, as described in Section 5 of thoe Operating Instructions and Reporting Requirements for Chapter 11 Cases is in effect; and, (If not, attach a written explanation)	YES  x    NO  ¨
3.      That all post-petition taxes as described in Sections 9 of the Operating Instructions and Reporting Requirements for Chapter 11 cases are current. (If not, attach a written explanation)	YES  x    NO  ¨
4.      No professional fees (attorney, accountant, etc.) have been paid without specific court authorization. (If not, attach a written explanation)	YES  x    NO  ¨
5.      All United States Trustee Quarterly fees have been paid and are current.	YES  x    NO  ¨
6.      Have you filed your pre-petition tax returns. (If not, attach a written explanation)	YES  ¨    NO  x

Written Explanation: Debtor filed for bankruptcy protection on April 15, 2009. Extensions have been filed for all of debtor’s applicable 2008 tax returns.

I hereby certify, under penalty of perjury, that the information provided above and in the attached documents is true and correct to the best of my information and belief.

Dated: May 20, 2009
	Debtor in Possession
	Chief Financial Officer            (248) 519-0671
	Title                                           Phone

OPERATING STATEMENT (P&L)

Period Ending:	April 30, 2009
Case Number:	09-51752
Debtor:	Tailor Steel America, LLC

	Current Month		Total Since Filing
Welding Sales	—		—
Blanking	—		—
Blanking Direct	—		—
Roll Forming Sales	—		—
Transportation	—		—
Packaging	—		—
Scrap Sales	—		—
Dimpling Oiling Other Sales	—		—
Spot Weld Sales	—		—
Prototype Sales	—		—
Die Sales	—		—
Scrap Income	—		—
Sales Returns & Allowance	—		—
Contract Manufacturing Sales	—		—
Other Sales	—		—
Task Sales	—		—
Steel Sales	—		—
Total Sales	—		—
Direct Labor	—		—
Direct Labor Overtime	—		—
Direct Contract Labor	—		—
Direct Labor Payroll Taxes	—		—
Direct Labor Health Benefits	(157	)	(157	)
Direct Labor Retirement Plan	—		—
Direct Labor Workers Comp	—		—
Direct Labor Gainsharing	—		—
Total Direct Labor	(157	)	(157	)
Outside Blanking	—		—
Outside Contract Manufacturing	—		—
Outside Other	—		—
Material Consumption Owned	—		—
Material Consumption Consigned	—		—
Unreported Material Consumption	—		—
Physical Inventory Variance	—		—
Heat, Light & Power	—		—
Freight OEM	—		—
Freight Other	—		—
Gas	—		—
Shipping Material	—		—
Prototype Costs	—		—
Die Costs	—		—
Other Sales Cost	—		—
Steel Cost	—		—
Total Other Direct Costs	—		—
Total Direct Costs	(157	)	(157	)
Direct Margin	(157	)	(157	)
Indirect Labor Salary	—		—
Indirect Labor Overtime	—		—
Indirect Labor Hourly	—		—
Indirect Labor Contract	—		—
Capitalized Labor	—		—
Indirect Labor Payroll Taxes	—		—
Indirect Labor Health Benefits	—		—
Indirect Labor Retirement Plan	—		—
Indirect Labor Workers Comp	—		—
Indirect Labor Gainsharing	—		—
Total Indirect Labor	—		—

Page 1 of 3

Depreciation	—		—
Building Rent Expense	—		—
Repairs & Maintenance	—		—
Building Grounds Maintenance	—		—
Shop Supplies	—		—
Equipment Rental Expense	—		—
Equipment Rental Intercompany	—		—
Equipment Rental Income	—		—
Insurance	—		—
Travel Indirect	—		—
Property Tax	(16,000	)	(16,000	)
Pre Employment Expense	—		—
Training Indirect	—		—
Tools	—		—
Research & Development	—		—
Capitalized Overhead	—		—
Gain or Loss on Disposal	—		—
Production Task	—		—
Labor Variance	—		—
Material Variance	—		—
Burden Variance	—		—
Total Other Indirect Costs	(16,000	)	(16,000	)
Total Indirect Costs	(16,000	)	(16,000	)
Total Cost of Sales	(16,157	)	(16,157	)
Gross Margin	(16,157	)	(16,157	)
SG&A Labor	—		—
SG&A Labor Stock Compensation	—		—
SG&A Labor Contract	—		—
SG&A Labor Payroll Taxes	—		—
SG&A Labor Health Benefits	—		—
SG&A Labor Retirement Plan	—		—
SG&A Labor Workers Comp	—		—
SG&A Labor Gainsharing	—		—
Total SG&A Labor	—		—
Bonus Expense	—		—
Depreciation SG&A	—		—
Amortization	—		—
Research & Development SGA	—		—
Travel SG&A	—		—
Safety & Security	—		—
Computer Supplies	—		—
Telephone Expense	—		—
Telephone Expense - Mobile	—		—
Office Expense	—		—
Training SG&A	—		—
Meals & Entertainment	—		—
Dues & Subscriptions	—		—
Employee Relations	—		—
Internal Meals	—		—
Meals – Sandwiches visitors	—		—
Meals – Meal cheques	—		—
Meals – Coffee/Water-personnel	—		—
Sales Promotion	—		—
Advertising	—		—
Bank Charges	—		—
Corporate Services Corporate	—		—

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Corporate Services General	—		—
Directors Expense	—		—
Directors Expense - Stock Based	—		—
Professional Fees Legal	—		—
Professional Fees Audit/tax	—		—
Professional Fees Other	—		—
Business Insurance	—		—
Club Dues	—		—
Commission Expense	—		—
Other Taxes & Penalties	—		—
Plane Lease & Maintenance	—		—
Licenses, Fees, & Permits	—		—
Moving Expense	—		—
Donations	—		—
Bad Debt Expense	—		—
Held for Sale Expense	—		—
Administrative Task	—		—
Total Other SG&A	—		—
Total SG&A	—		—
Net Operating Profit	(16,157	)	(16,157	)
Intercompany Interest	(52,414	)	(52,414	)
Interest Expense	5,019		5,019
Amortization Fees	—		—
Amortization Fees Sub	—		—
Amortization Debt Discount	—		—
Gain/Loss on Derivatives	—		—
Capitalized Interest	—		—
Interest Income	—		—
Royalty Income/Expense	—		—
Foreign Currency	—		—
Dividend Income	—		—
Extraordinary Gain/Loss	—		—
Gain / Loss On Disposal	—		—
Impairment Charges	—		—
Group Allocation Indirect	—		—
Group Allocation SG&A	—		—
Other Income/Expense	—		—
Total Other (Income)/Expense	(47,395	)	(47,395	)
Income before Taxes & Minority Interest	(63,552	)	(63,552	)
Income Taxes	—		—
Net Income before Minority Interest	(63,552	)	(63,552	)
Minority Interest	—		—
Net Income	(63,552	)	(63,552	)

Page 3 of 3

BALANCE SHEET

Period Ending:	April 30, 2009
Case Number:	09-51752
Debtor:	Tailor Steel America, LLC

	Current Month		Prior Month		At Filing
ASSETS
Cash	186		186		186
Accounts Receivable	196,453		196,453		196,453
Allowance For Bad Debt	(50,000	)	(50,000	)	(50,000	)
Inventory	—		—		—
Inventory Dies	—		—		—
Inventory Prototype	—		—		—
Prepaid Expenses	(0	)	(0	)	(0	)
Notes Receivable	—		—		—
Deferred Tax Asset	—		—		—
Total Current Assets	146,638		146,638		146,638
Machinery & Equipment	—		—		—
MIS Computer Equipment	—		—		—
Building	—		—		—
Land	—		—		—
Office Equipment	—		—		—
Auto & Trucks	—		—		—
Leasehold Improvements	—		—		—
Production Equip In Progress	—		—		—
Accumulated Depreciation	—		—		—
Property, Plant & Equipment, Net	—		—		—
Investments	—		—		—
Other Intangible, Net	—		—		—
Credit Agreement Fees, Net	—		—		—
Goodwill, Net	—		—		—
Deposits	—		—		—
Assets Held For Sale	1,325,000		1,325,000		1,325,000
Total Other Assets	1,325,000		1,325,000		1,325,000
Total Assets	1,471,638		1,471,638		1,471,638

Page 1 of 2

LIABILITIES
Cont Disb General - Post Petition	—		—		—
Cont Disb Payroll - Post Petition	—		—		—
Cont Disb Flex - Post Petition	—		—		—
Cont Disb Medical - Post Petition	—		—		—
Accounts Payable - Post Petition	(19,651	)	18,225		18,225
A/P Manual - Post Petition	—		—		—
A/P System - Post Petition	—		—		—
Cont Disb General	—		—		—
Cont Disb Payroll	—		—		—
Cont Disb Flex	—		—		—
Cont Disb Medical	—		—		—
Accounts Payable - Pre Petition	—		—		—
A/P Manual - Pre Petition	(19,651	)	18,225		18,225
A/P System - Pre Petition	44,111		44,111		44,111
A/P Freight	—		—		—
Accrued Bonus	—		—		—
Accrued Benefits & Payroll	—		—		—
Accrued Other	166,479		150,479		150,479
Accrued Scrap	—		—		—
Accrued Taxes	—		—		—
Accrued Interest	—		—		—
Total Current Liabilities	190,939		212,815		212,815
Deferred Tax Liability	—		—		—
Capital Lease	2,053,822		2,020,965		2,020,965
Revolver Pre-Petition	—		—		—
Revolver Post-Petition	—		—		—
Term Loan	—		—		—
Convertible Sub Debt	—		—		—
Industrial Revenue Bond	—		—		—
Other Debt	—		—		—
Intercompany Line Of Credit	—		—		—
Intercompany Non Cash	7,626,472		7,573,901		7,573,901
Total Long Term Liabilities	9,680,294		9,594,866		9,594,866
Total Liabilities	9,871,233		9,807,681		9,807,681
Accumulated Other Comprehensive Income	—		—		—
Common Stock	8,150,000		8,150,000		8,150,000
APIC	—		—		—
Retained Earnings	(16,549,595	)	(16,486,043	)	(16,486,043	)
Dividends	—		—		—
Minority Interest Equity	—		—		—
Total Stockholders’ Equity	(8,399,595	)	(8,336,043	)	(8,336,043	)
Total Liabilities & Stockholders’ Equity	1,471,638		1,471,638		1,471,638

Page 2 of 2

Summary of Operations (Form 4)

For the Period 4/16/09 - 4/30/09

Schedule of Post Petition Taxes Payable

Case No: 09-51752

	Beginning Balance		Withheld		Accrued		Payments / Deposits		Ending Balance
Income Taxes Withheld:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Local	$	—	$	—	$	—	$	—	$	—
FICA Withheld:	$	—	$	—	$	—	$	—	$	—
Employers FICA:	$	—	$	—	$	—	$	—	$	—
Unemployment Tax:
Federal	$	—	$	—	$	—	$	—	$	—
State	$	—	$	—	$	—	$	—	$	—
Sales, Use & Excise Taxes:	$	—	$	—	$	—	$	—	$	—
Property Taxes:	$	—	$	—	$	16,000.00	$	—	$	16,000.00
Other:	$	—	$	—	$	—	$	—	$	—
TOTALS:	$	—	$	—	$	16,000.00	$	—	$	16,000.00

SUMMARY OF OPERATIONS

AGING OF ACCOUNTS RECEIVABLE AND POST-PETITION ACCOUNTS PAYABLE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51752

Age in Days:	0 - 30		30 - 60		Over 60
Post-Petition Accounts Payable	$	—	$	—	$	—
Accounts Receivable	$	—	$	—	$	—

MONTHLY CASH STATEMENT

DEBTOR: Tailor Steel America, LLC

PERIOD ENDING: April 30, 2009

Cash Activity Analysis (Cash Basis Only): Case No: 09-51752

	1		2	3	4	5	Total
A      Beginning Balance	185.68					—	185.68
B      Receipts (Attach separate schedule)	—						—
C      Balance Available (A + B)	185.68		—	—	—	—	185.68
D      Less Disbursements (Attach separate schedule)	(109.18	)				—	(109.18	)
E       ENDING BALANCE (C - D)	76.50		—	—	—	—	76.50
Attention: Please enter the TOTAL DISBURSEMENTS for all of your accounts, including cash excluding transfers, onto the line below. This is the number that will determine your quarterly fee payment.
	$ (109.18	)

(PLEASE ATTACH COPIES OF MOST RECENT RECONCILED BANK STATEMENTS FROM EACH ACCOUNT)

1       Depository Name & Location	National City
Account Number	644907353
2       Depository Name & Location
Account Number
3       Depository Name & Location
Account Number
4       Depository Name & Location
Account Number
5       Depository Name & Location
Account Number

Other monies on hand ((specify type and location) i.e. CD’s, bonds, etc.):

Date May 20, 2009
	Debtor in Possession

SCHEDULE OF IN-FORCE INSURANCE

PERIOD ENDING: April 30, 2009 (from and including April 16th)

Case No: 09-51752

INSURANCE TYPE	CARRIER	EXPIRATION DATE
Workers’ Compensation	Hartford Fire Insurance Company	03/01/10
General Liability	Hartford Fire Insurance Company	03/01/10
Global Property/Boiler & Machinery	Allianz Global Risks US Insurance Company	03/01/10
Umbrella	St. Paul Fire & Marine Insurance Company (Travelers)	03/01/10
Excess Umbrella	Great American Insurance Company	03/01/10
Automobile	Hartford Fire Insurance Company	03/01/10
Crime	National Union Fire Insurance Company of Pittsburgh PA (AIG)	03/20/10
Directors & Officers Liability	National Union Fire Insurance Company (AIG)	03/20/10
Directors & Officers Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
1st Excess Directors & Officers Liability	St. Paul Mercury Insurance Company (Travelers)	03/20/10
2nd Excess Directors & Officers Liability	Allied World National Assurance Company (AWNAC)	03/20/10
Employment Practices Liability	National Union Fire Insurance Company (AIG)	03/20/10
Employment Practices Liability (runoff)	National Union Fire Insurance Company (AIG)	03/20/14
Fiduciary Liability	Federal Insurance Company (Chubb)	03/20/10
Fiduciary Liability (runoff)	Federal Insurance Company (Chubb)	03/20/14
Foreign Package	Insurance Company of the State of Pennsylvania (AIG WorldSource)	03/20/10