8-K

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

Form 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(D) OF
THE SECURITIES EXCHANGE ACT OF 1934

Date of Report (Date of earliest event reported): October 31, 2019

GUE LIQUIDATION COMPANIES, INC.

(Exact Name of Registrant as Specified in Charter)

Delaware	001-35901	32-0255852
(State or Other jurisdiction of Incorporation)	(Commission File Number)	(I.R.S. Employer Identification No.)

3113 Woodcreek Drive
Downers Grove, Illinois 60515
(Address of Principal Executive Offices) (ZIP Code)

Telephone: (630) 719-7800
(Registrant’s Telephone Number, Including Area Code)

N/A

(Former Name or Former Address, if Changed Since Last Report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o    Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o    Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o    Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o    Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
N/A	N/A	N/A

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR 230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR 240.12b-2).

Emerging Growth Company    o

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.      o

Item 7.01              Regulation FD Disclosure.

As previously disclosed, on June 3, 2019, GUE Liquidation Companies, Inc., fka FTD Companies, Inc. (the “Company”) and substantially all of its domestic subsidiaries (together with the Company, the “Debtors”) filed voluntary petitions commencing cases under chapter 11 of title 11 of the U.S. Code (the “Bankruptcy Code”) in the United States Bankruptcy Court for the District of Delaware (the “Bankruptcy Court”). The Debtors’ chapter 11 cases (together, the “Chapter 11 Cases”) are being jointly administered under the caption, In re FTD Companies, Inc., Case No. 19-11240 (LSS) (Bankr. D. Del.). The Debtors maintain their remaining assets as “debtors-in-possession” under the jurisdiction of the Bankruptcy Court and in accordance with the applicable provisions of the Bankruptcy Code and orders of the Bankruptcy Court.

On October 31, 2019, the Debtors filed with the Bankruptcy Court their monthly operating report for the period beginning September 1, 2019 and ending September 30, 2019 (the “September Monthly Operating Report”).  The September Monthly Operating Report is attached hereto as Exhibit 99.1, and is incorporated herein by reference. The September Monthly Operating Report, other Bankruptcy Court filings and other information related to the Chapter 11 Cases are available on a separate website administered by the Company’s claims agent, Omni Management Group (“Omni”), at www.omnimgt.com/FTD, or by calling Omni representatives toll-free at 1-866-205-3144 or 1-818-906-8300 for calls originating outside of the U.S.  Documents and other information available on such website are not part of this Form 8-K and shall not be deemed incorporated by reference in this Form 8-K.

The information in this Item 7.01 and Exhibit 99.1 attached hereto shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934 (the “Exchange Act”), nor shall it be deemed incorporated by reference in any filing under the Securities Act of 1933, or the Exchange Act, whether made before or after the date hereof and regardless of any general incorporation language in such filings, except to the extent expressly set forth by specific reference in such a filing.  The filing of this Item 7.01 of this report shall not be deemed an admission as to the materiality of any information herein that is required to be disclosed solely by reason of Regulation FD.

Cautionary Statement Regarding the Monthly Operating Report

The Company cautions investors and potential investors not to place undue reliance upon the information contained in the September Monthly Operating Report, which was not prepared for the purpose of providing the basis for an investment decision relating to any of the securities of the Company. The September Monthly Operating Report is limited in scope, covers a limited time period and has been prepared solely for the purpose of complying with the monthly reporting requirements of the Bankruptcy Court. The September Monthly Operating Report was not audited or reviewed by independent accountants, was not prepared in accordance with generally accepted accounting principles in the United States, is in a format prescribed by applicable bankruptcy laws or rules, and is subject to future adjustment and reconciliation. There can be no assurance that, from the perspective of an investor or potential investor in the Company’s securities, the September Monthly Operating Report is complete. The September Monthly Operating Report also contains information for a period which is shorter or otherwise different from those required in the Company’s reports pursuant to the Exchange Act, and such information might not be indicative of the Company’s financial condition or operating results for the period that would be reflected in the Company’s financial statements or in its reports pursuant to the Exchange Act. Results set forth in the September Monthly Operating Report should not be viewed as indicative of future results.

Cautionary Statement Regarding Forward-Looking Statements

This Current Report on Form 8-K and/or the September Monthly Operating Report contain “forward-looking statements” within the meaning of the “safe harbor” provisions of the Private Securities Litigation Reform Act of 1995, as amended, based on our current expectations, estimates and projections about our operations, industry, financial condition, performance, results of operations, and liquidity. Statements containing words such as “may,” “believe,” “anticipate,” “expect,” “intend,” “plan,” “project,” “projections,” “business outlook,” “estimate,” or similar expressions constitute forward-looking statements. These forward-looking statements include, but are not limited to, statements regarding the Company’s future financial condition and future business plans and expectations, including statements related to the effect of, and our expectations with respect to, the operation of our business, adequacy of financial resources and commitments, and the operating expectations during the pendency of the Chapter 11 Cases and impacts to its business related thereto. Potential factors that could affect such forward-looking statements include,

2

among others, risks and uncertainties relating to the Chapter 11 Cases, including, but not limited to, the Company’s ability to obtain Bankruptcy Court approval of motions filed in the Chapter 11 Cases and consummate the plan of liquidation, the effects of the Chapter 11 Cases on the Company and on the interests of various creditors, equity holders and constituents, Bankruptcy Court rulings in the Chapter 11 Cases and the outcome of the Chapter 11 Cases in general, the length of time the Company will operate under the Chapter 11 Cases, risks associated with third-party motions in the Chapter 11 Cases which may interfere with the Company’s ability to consummate the plan of liquidation; the consequences of the acceleration of our debt obligations; the risks related to the Company’s delisting from Nasdaq and trading on the OTC Pink Market and the other factors disclosed in the section entitled “Risk Factors” in our most recent Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”), as updated from time to time in our subsequent filings with the SEC. Readers are cautioned not to place undue reliance on these forward-looking statements, which reflect management’s analysis only as of the date hereof. Such forward-looking statements are not guarantees of future performance or results and involve risks and uncertainties that may cause actual performance and results to differ materially from those predicted. Reported results should not be considered an indication of future performance. Except as required by law, we undertake no obligation to publicly release the results of any revision to these forward-looking statements that may be made to reflect events or circumstances after the date hereof or to reflect the occurrence of unanticipated events.

Item 9.01              Financial Statements and Exhibits.

(d)           Exhibits

Exhibit	Description
99.1	September Monthly Operating Report for the period ended September 30, 2019, filed with the United States Bankruptcy Court for the District of Delaware

3

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	GUE LIQUIDATION COMPANIES, INC.
Dated: November 1, 2019	By:	/s/ Steven D. Barnhart
		Name:	Steven D. Barnhart
		Title:	Chief Financial Officer

4

EX-99.1

Exhibit 99.1

UNITED STATES BANKRUPTCY COURT

FOR THE DISTRICT OF DELAWARE

In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

CORPORATE MONTHLY OPERATING REPORT

File with the Court and submit a copy to the United States Trustee within 30 days after the end of the month and submit a copy of the report to any official committee appointed in the case. 

REQUIRED DOCUMENTS	Form No.	Document Attached	Explanation Attached
Schedule of Cash Receipts and Disbursements	MOR-1	x
Bank Reconciliation (or copies of debtor’s bank reconciliations)	MOR-1a		Attestation
Debtor Bank Account Listing		x
Schedule of Retained Professional Fees Paid	MOR-1b	x
Copies of bank statements			MOR Notes
Cash disbursements journals			MOR Notes
Statement of Operations (Income Statement)	MOR-2	x
Balance Sheet	MOR-3	x
Status of Post-petition Taxes	MOR-4		Attestation
Copies of IRS Form 6123 or payment receipt (See Notes to the MOR)			x
Copies of tax returns filed during reporting period (See Notes to the MOR)			x
Summary of Unpaid Post-petition Debts	MOR-4a	x
Listing of Aged Accounts Payable	MOR-4a	x
Accounts Receivable Reconciliation and Aging	MOR-5	x
Debtor Questionnaire	MOR-6	x

I declare under penalty of perjury (28 U.S.C. Section 1746) that this report and the attached documents are true and correct to the best of my knowledge and belief.

/s/ Alan D. Holtz	October 31, 2019
Signature of Authorized Individual*	Date
Alan D. Holtz
Printed Name of Authorized Individual
Chief Restructuring Officer
Title

*Authorized individual must be an officer, director or shareholder if debtor is a corporation; a partner if debtor is a partnership; a manager or member if debtor is a limited liability company.

1

In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

Notes to the Monthly Operating Report

This Monthly Operating Report (“MOR”) is unaudited and has been prepared solely for the purpose of complying with the obligations of the above-captioned debtors and debtors in possession (the “Debtors”) to provide monthly operating reports during these Chapter 11 Cases.  The Debtors have prepared this monthly operating report using the best information presently available to them, which has been collected, maintained, and prepared in accordance with their historical accounting practices.  This monthly operating report is, thus, true and accurate to the best of the Debtors’ knowledge, information, and belief based on currently available data.

GENERAL:

General Methodology:  The Debtors prepared this MOR relying primarily upon the information set forth in their books and records. Consequently, certain transactions that are not identified in the normal course of business in the Debtors’ books and records may not be included in this MOR.  Nevertheless, in preparing this MOR, the Debtors made best efforts to supplement the information set forth in their books and records with additional information concerning transactions that may not have been included therein.

Reservation of Rights:  Given the complexity of the Debtors’ financial affairs, inadvertent errors, omissions or over-inclusions may have occurred.  Accordingly, the Debtors hereby reserve all of their rights to dispute the validity, status, enforceability, or nature of any claim amount, representation, or other statement in this MOR and reserve the right to amend or supplement this MOR, if necessary.

Reporting Period:  In order to maintain consistency with other external reports, the Debtors have included certain financial information (e.g.., Balance Sheets and Income Statements) in accordance with their normal fiscal calendar.  The Debtors’ September 2019 accounting period covers the period from September 1 through September 30, 2019 which are maintained by FTD LLC under the terms of the Nexus TSA.  Subsequent to the sale of substantially all of the assets of the Debtors’ FTD and ProFlowers businesses on August 23, 2019, the Debtors have effectively ceased all commercial operations.  The Debtors have utilized daily cash monitoring analysis to track all cash activities for the period from September 1, 2019 through September 30, 2019. 

Scope:  This report includes details for the following Debtor entities.

Debtor		Case Number	Debtor		Case Number
(1)	GUE Liquidation Companies, Inc. (FKA FTD Companies, Inc.)	19-11240 (LSS)	(1)	GUE Liquidation Giftco, LLC	19-11248 (LSS)
(1)	GUE Liquidation, Inc.	19-11241 (LSS)	(2)	FSC Phoenix LLC	19-11249 (LSS)
(2)	Bloom That, Inc.	19-11242 (LSS)	(2)	Provide Cards, Inc.	19-11250 (LSS)
(1)	GUE Liquidation.CA, Inc.	19-11243 (LSS)	(1)	GUE Liquidation Group, Inc.	19-11251 (LSS)
(1)	GUE Liquidation Delivery, Inc.	19-11244 (LSS)	(1)	GUE Liquidation Commerce LLC	19-11252 (LSS)
(1)	GUE Liquidation.COM, Inc.	19-11245 (LSS)	(1)	GUE Liquidation Mobile, Inc.	19-11253 (LSS)
(2)	FlowerFarm, Inc.	19-11246 (LSS)	(1)	GUE Liquidation Creations, Inc.	19-11254 (LSS)
(2)	FSC Denver LLC	19-11247 (LSS)

(1) Entities listed in accordance with legal names per the “Order Approving Case Caption Change” [Dkt no. 637] entered on 9/13/2019.

(2) Legal entities to be dissolved.

2

MOR-1
In re: GUE Liquidation Companies, Inc., et al.
		Case No. (Jointly Administered)	19-11240 (LSS)
		Reporting Period:	September 1 to 30, 2019
		Federal Tax I.D. #	32-0255852
	Cash Receipts and Disbursements in USD 000’s

GUE Liquidation Companies, Inc.

GUE Liquidation, Inc.

Bloom That, Inc.

GUE Liquidation.CA, Inc.

GUE Liquidation Delivery, Inc.

GUE Liquidation.COM, Inc.

FlowerFarm, Inc.

FSC Denver LLC

19-11240 (LSS)

19-11241 (LSS)

19-11242 (LSS)

19-11243 (LSS)

19-11244 (LSS)

19-11245 (LSS)

19-11246 (LSS)

19-11247 (LSS)

Operating Receipts

Product and Service Revenues

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Member - Credit Card Passthrough

—

—

—

—

—

—

—

—

Total Operating Receipts

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Entity Specific Operating Disbursements

Member Disbursements

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Member - Credit Card Passthrough

—

—

—

—

—

—

—

—

Payroll/Benefits

—

—

—

—

—

—

—

—

Freight

—

—

—

—

—

—

—

—

Professional Services

—

—

—

—

—

—

—

—

Marketing

—

—

—

—

—

—

—

—

Inventory

—

—

—

—

—

—

—

—

Technology

—

—

—

—

—

—

—

—

Taxes

—

—

—

—

—

—

—

—

Warehousing, Rent, & Utilities

—

—

—

—

—

—

—

—

Professional Fees - Recurring

—

—

—

—

—

—

—

—

Other

—

—

—

—

—

—

—

—

Total Entity Specific Operating Disbursements

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Net Operating Cash Flow

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Asset Sales Proceeds

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Entity Specific Restructuring Disbursements

First Day Motion and Admin Claims

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

KEIP/KERP

—

—

—

—

—

—

—

—

Severance / Retention

—

—

—

—

—

—

—

—

Restructuring Escrow Account Funding

—

—

—

—

—

—

—

—

Disbursements and Transfers under TSA Agreements

—

—

—

—

—

—

—

—

Total Entity Specific Restructuring Disbursements

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Total All Entity Specific Disbursements

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Shared Restructuring Disbursements

Professional Fees - Restructuring

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

DIP Interest and Fees

—

—

—

—

—

—

—

—

Prepetition Debt Repayment

—

—

—

—

—

—

—

—

DIP Repayments

—

—

—

—

—

—

—

—

Total Shared Restructuring Disbursements

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Allocation of GUE Liquidation, Inc. Shared Items

—

—

—

—

—

—

—

—

Allocation of GUE Liquidation, Inc. Shared Items

—

—

—

—

—

—

—

—

Allocation of GUE Liquidation Commerce LLC Shared Items

—

—

—

—

—

—

—

—

Allocated Shared Restructuring Disbursements

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Total Disbursements

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

Net Cash Flow

$

—

$

—

$

—

$

—

$

—

$

—

$

—

$

—

(1) Intercompany transfers between and among Debtors are excluded.

(2) Shared financing and restructuring related distributions that benefit all of the Debtor entities in these cases are allocated on the basis of each entity’s specifically identified disbursements, as a percentage of total entity-specific disbursements.

3

MOR-1
In re: GUE Liquidation Companies, Inc., et al.
		Case No. (Jointly Administered)	19-11240 (LSS)
		Reporting Period:	September 1 to 30, 2019
		Federal Tax I.D. #	32-0255852
	Cash Receipts and Disbursements in USD 000’s

	GUE Liquidation Giftco, LLC		FSC Phoenix LLC		Provide Cards, Inc.		GUE Liquidation Group, Inc.		GUE Liquidation Commerce LLC			GUE Liquidation Mobile, Inc.		GUE Liquidation Creations, Inc.		TOTAL
	19-11248 (LSS)		19-11249 (LSS)		19-11250 (LSS)		19-11251 (LSS)		19-11252 (LSS)			19-11253 (LSS)		19-11254 (LSS)		September 1 to 30, 2019
Operating Receipts
Product and Service Revenues	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—
Member - Credit Card Passthrough	—		—		—		—		—			—		—		—
Total Operating Receipts	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—
Entity Specific Operating Disbursements
Member Disbursements	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—
Member - Credit Card Passthrough	—		—		—		—		—			—		—		—
Payroll/Benefits	—		—		—		—		(1,549		)	—		—		(1,549		)
Freight	—		—		—		—		—			—		—		—
Professional Services	—		—		—		—		(1,445		)	—		—		(1,445		)
Marketing	—		—		—		—		—			—		—		—
Inventory	—		—		—		—		—			—		—		—
Technology	—		—		—		—		—			—		—		—
Taxes	—		—		—		—		(289		)	—		—		(289		)
Warehousing, Rent, & Utilities	—		—		—		—		—			—		—		—
Professional Fees - Recurring	—		—		—		—		—			—		—		—
Other	—		—		—		—		(12		)	—		—		(12		)
Total Entity Specific Operating Disbursements	$	—	$	—	$	—	$	—	$	(3,296	)	$	—	$	—	$	(3,296	)
Net Operating Cash Flow	$	—	$	—	$	—	$	—	$	(3,296	)	$	—	$	—	$	(3,296	)
Asset Sales Proceeds	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—
Entity Specific Restructuring Disbursements
First Day Motion and Admin Claims	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—
KEIP/KERP	—		—		—		—		(1,167		)	—		—		(1,167		)
Severance / Retention	—		—		—		—		(272		)	—		—		(272		)
Restructuring Escrow Account Funding	—		—		—		—		—			—		—		—
Disbursements and Transfers under TSA Agreements	—		—		—		—		(44		)	—		—		(44		)
Total Entity Specific Restructuring Disbursements	$	—	$	—	$	—	$	—	$	(1,482	)	$	—	$	—	$	(1,482	)
Total All Entity Specific Disbursements	$	—	$	—	$	—	$	—	$	(4,778	)	$	—	$	—	$	(4,778	)
Shared Restructuring Disbursements
Professional Fees - Restructuring	$	—	$	—	$	—	$	—	$	(2,951	)	$	—	$	—	$	(2,951	)
DIP Interest and Fees	—		—		—		—		—			—		—		—
Prepetition Debt Repayment	—		—		—		—		—			—		—		—
DIP Repayments	—		—		—		—		—			—		—		—
Total Shared Restructuring Disbursements	$	—	$	—	$	—	$	—	$	(2,951	)	$	—	$	—	$	(2,951	)
Allocation of GUE Liquidation, Inc. Shared Items	—		—		—		—		—			—		—		—
Allocation of GUE Liquidation, Inc. Shared Items	—		—		—		—		—			—		—		—
Allocation of GUE Liquidation Commerce LLC Shared Items	—		—		—		—		—			—		—		—
Allocated Shared Restructuring Disbursements	$	—	$	—	$	—	$	—	$	(2,951	)	$	—	$	—	$	(2,951	)
Total Disbursements	$	—	$	—	$	—	$	—	$	(7,729	)	$	—	$	—	$	(7,729	)
Net Cash Flow	$	—	$	—	$	—	$	—	$	(7,729	)	$	—	$	—	$	(7,729	)

(1) Intercompany transfers between and among Debtors are excluded.

(2) Shared financing and restructuring related distributions that benefit all of the Debtor entities in these cases are allocated on the basis of each entity’s specifically identified disbursements, as a percentage of total entity-specific disbursements.

4

MOR-1
In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

Cumulative Cash Disbursements and Trustee Fee Calculation

	GUE Liquidation Companies, Inc.		GUE Liquidation, Inc.		Bloom That, Inc.		GUE Liquidation.CA, Inc.		GUE Liquidation Delivery, Inc.		GUE Liquidation.COM, Inc.		FlowerFarm, Inc.		FSC Denver LLC
	19-11240 (LSS)		19-11241 (LSS)		19-11242 (LSS)		19-11243 (LSS)		19-11244 (LSS)		19-11245 (LSS)		19-11246 (LSS)		19-11247 (LSS)
Cumulative Cash Disbursements	$	—	$	184,120,321	$	—	$	446,993	$	—	$	—	$	—	$	—
MOR-002 - July 2019	—		89,271,219		—		403,931		—		—		—		—
MOR-003 - August 2019	—		94,849,102		—		43,063		—		—		—		—
MOR-004 - September 2019	—		—		—		—		—		—		—		—
TOTAL 3RD QUARTER CASH DISBURSEMENTS	$	—	$	184,120,321	$	—	$	446,993	$	—	$	—	$	—	$	—
TOTAL 3RD QUARTER UST FEES	$	325	$	250,000	$	325	$	4,875	$	325	$	325	$	325	$	325

Quarterly Disbursement Minimum		Quarterly Disbursement Maximum		Applicable Quarterly Fee
$	—	$	—	$	325.00
$	0.01	$	14,999.99	$	325.00
$	15,000.00	$	74,999.99	$	650.00
$	75,000.00	$	149,999.99	$	975.00
$	150,000.00	$	224,999.99	$	1,625.00
$	225,000.00	$	299,999.99	$	1,950.00
$	300,000.00	$	999,999.99	$	4,875.00
$	1,000,000.00	$	24,999,999.99	1		%
$	25,000,000.00			$	250,000.00

5

MOR-1

In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

Cumulative Cash Disbursements and Trustee Fee Calculation

	GUE Liquidation Giftco, LLC		FSC Phoenix LLC		Provide Cards, Inc.		GUE Liquidation Group, Inc.		GUE Liquidation Commerce LLC		GUE Liquidation Mobile, Inc.		GUE Liquidation Creations, Inc.		TOTAL
	19-11248 (LSS)		19-11249 (LSS)		19-11250 (LSS)		19-11251 (LSS)		19-11252 (LSS)		19-11253 (LSS)		19-11254 (LSS)		September 1 to 30, 2019
Cumulative Cash Disbursements	$	516,998	$	—	$	—	$	—	$	97,456,986	$	—	$	7,203,164	$	289,744,462
MOR-002 - July 2019	40,920		—		—		—		24,773,283		—		7,195,710		121,685,062
MOR-003 - August 2019	476,078		—		—		—		64,954,497		—		7,454		160,330,193
MOR-004 - September 2019	—		—		—		—		7,729,207		—		—		7,729,207
TOTAL 3RD QUARTER CASH DISBURSEMENTS	$	516,998	$	—	$	—	$	—	$	97,456,986	$	—	$	7,203,164	$	289,744,462
TOTAL 3RD QUARTER UST FEES	$	4,875	$	325	$	325	$	325	$	250,000	$	325	$	72,032	$	585,032

Quarterly Disbursement Minimum		Quarterly Disbursement Maximum		Applicable Quarterly Fee
$	—	$	—	$	325.00
$	0.01	$	14,999.99	$	325.00
$	15,000.00	$	74,999.99	$	650.00
$	75,000.00	$	149,999.99	$	975.00
$	150,000.00	$	224,999.99	$	1,625.00
$	225,000.00	$	299,999.99	$	1,950.00
$	300,000.00	$	999,999.99	$	4,875.00
$	1,000,000.00	$	24,999,999.99	1		%
$	25,000,000.00			$	250,000.00

6

MOR-1a

In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

Bank Reconciliation (or copies of debtor’s bank reconciliations)

The above-captioned debtors and debtors-in-possession (the “Debtors”) hereby submit this attestation regarding bank account reconciliations in lieu of providing copies of bank statements, journals, and account reconciliations.

I attest that each of the Debtors’ bank accounts is reconciled to bank statements.  The Debtors’ standard practice is to ensure

that each bank account is reconciled to bank statements once per month within 30 days after the month end.

Copies of all such documents can be made available upon request of the U.S. Trustee.

A listing of all Debtor bank accounts - including the September 30, 2019 bank balance for each account - follows this attestation.

/s/ Alan D. Holtz	October 31, 2019
Signature of Authorized Individual	Date
Alan D. Holtz	Chief Restructuring Officer
Printed Name of Authorized Individual	Title of Authorized Individual

7

MOR-1a

In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

Debtor Bank Account Listing

Banking Institution	Entity Name	Account Type	Acct # - Redacted	Balance as of 9/30/19		Comments
Bank of America	FTD, Inc.	CLOSED LOC / Checking	****2799			Account Closed 8/12/19
Bank of Montreal		Toronto Lockbox	****480C			Transferred to Nexus 8/23/2019
Bank of Montreal	GUE Liquidation, Inc.	Operating Account	****8238	$	239,933.62
BBVA Bank	FTD, Inc.	CLOSED Money Market Acct	****2356			Closed 6/14/2019 per UST
JPMorgan Chase Bank	GUE Liquidation Creations, Inc.	Accounts Receivable	****5093	$	—	Maintained for PlanetArt per TSA
JPMorgan Chase Bank	GUE Liquidation Creations, Inc.	Operating Account	****5757	$	617,850.42	Maintained for PlanetArt per TSA
MUFG Union Bank	GUE Liquidation Mobile, Inc.	CLOSED Operating Account	****3689			Account Closed 9/19/19		*
MUFG Union Bank	GUE Liquidation Mobile, Inc.	CLOSED ZBA Payroll Funding	****3697			Account Closed 9/19/19		*
MUFG Union Bank	GUE Liquidation Giftco, LLC	Accounts Receivable	****2933	$	—	Maintained for PlanetArt per TSA
MUFG Union Bank	GUE Liquidation Giftco, LLC	Operating Account	****3549	$	178,398.69	Maintained for PlanetArt per TSA
MUFG Union Bank	GUE Liquidation Giftco, LLC	ZBA Payroll Funding	****3564	$	—	Maintained for PlanetArt per TSA
MUFG Union Bank	GUE Liquidation Creations, Inc.	ZBA Payroll Funding	****7490	$	—
MUFG Union Bank	GUE Liquidation Commerce LLC	Accounts Receivable	****2925	$	388,643.55	Maintained for Nexus per TSA
MUFG Union Bank	GUE Liquidation Commerce LLC	Concentration Account	****7342	$	21,656,876.29
MUFG Union Bank	GUE Liquidation Commerce LLC	ZBA Payroll Funding	****7377	$	—
Silicon Valley Bank	Bloom That, Inc.	CLOSED Investment Account	****2853			Account Closed 9/24/19		*
Silicon Valley Bank	Bloom That, Inc.	CLOSED ZBA A/R Account	****8565			Account Closed 9/24/19		*
Silicon Valley Bank	Bloom That, Inc.	CLOSED Account	****9341			Account Closed 9/24/19		*
Toronto Dominion Bank		Primary Operating Account	****4801			Transferred to Nexus 8/23/2019
Wells Fargo Bank	GUE Liquidation Companies, Inc.	Utility Deposit	****2153	$	234,973.00	$	234,973.00	**
Wells Fargo Bank		ZBA A/R Member Receipts	****2906			Transferred to Nexus 8/23/2019
Wells Fargo Bank		ZBA Payroll Funding	****2914			Transferred to Nexus 8/23/2019
Wells Fargo Bank		Primary Concentration Account	****2922			Transferred to Nexus 8/23/2019
Wells Fargo Bank		Chicago Lockbox	****4440			Transferred to Nexus 8/23/2019
Wells Fargo Bank		ZBA Member Disbursements	****7357			Transferred to Nexus 8/23/2019
Wells Fargo Bank		ZBA A/P Disbursements	****7361			Transferred to Nexus 8/23/2019
East West Bank	Omni Management Group Inc.	ESCROW: Professional Fees	****9521	$	12,189,236.98	Funded on 8/23/2019		***
East West Bank	Omni Management Group Inc.	ESCROW: Taxes & Labor	****9528	$	2,350,000.00	Funded 8/8/2019 and 8/19/2019		***
East West Bank	Omni Management Group Inc.	ESCROW: Ad Valorem Taxes	****9577	$	12,510.00	Funded on 8/23/2019		***
East West Bank	Omni Management Group Inc.	ESCROW: KEIP	****9584	$	172,800.03	Funded on 8/23/2019		***
East West Bank	Omni Management Group Inc.	ESCROW: Severance & PTO	****9591	$	1,431,585.38	Funded 8/16/2019		***

* See account closing documentation on following pages

** Utilities deposit account opened on 6/21/19 and funded on 6/24/2019 in accordance with Final Utilities Order.

*** Funding amounts agreed as part of applicable sales closings.

8

October 2, 2019

RE: Bank Verification

To Whom It May Concern:

Please be advised that all of the following accounts have been closed September 2019.

Routing number	SWIFT	Account Number
121140399	SVBKUS6S	xxx8565
121140399	SVBKUS6S	xxx9341
121140399	SVBKUS6S	xxx1410 (Sweep Account)

Below is our bank address:

Silicon Valley Bank

3003 Tasman Drive

Santa Clara, CA 95054 USA

The information in this letter is provided as an accommodation to your inquiry. This letter and any information provided in connection herewith are furnished on the condition that they are strictly confidential, that no liability or responsibility whatsoever in connection herewith shall attach to Silicon Valley Bank or any of its affiliates, respective officers, employees, and/or agents, that this letter makes no representations regarding the general condition of the Company, its management or its future ability to meet its obligation, and that any information provided is subject to change without notice.

Sincerely,

/s/ Frankie Flores

Relationship Advisor

2400 Hanover St, Palo Alto, CA 94304svb.com

9

Muskovich, Jason

From:	Tchoryk, Linda
Sent:	Wednesday, October 2, 2019 3:13 PM
To:	Muskovich, Jason; Kramer, Nathan; Barnhart, Steve
Subject:	Union Bank Accounts

Jason,

The two accounts you mentioned 3689 and 3697 were indeed the Sincerely accounts. I tried to pull a September statement and the bank website doesn’t list those accounts anymore as options to run reports on.

That in itself shows that the accounts are closed but if you need a letter from the bank saying they are closed, I can see if they can send me one. Let me know.

Linda Tchoryk

Sr. Treasury Analyst

T xxx-xxx-xxxx

F xxx-xxx-xxxx

E xxxxxxxx@ftdi.com

FTD Companies, Inc

3113 Woodcreek Drive | Downers Grove, IL 60515

NOTE: Debtors have requested but not yet received formal correspondence from Union Bank demonstrating the closure of the accounts referenced above. However, Debtors attest that these accounts have $0 balances and all residual funds were transferred to the Debtors Concentration Account at the time of closing.

10

MOR-1b

In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

Schedule of Retained Professional Fees Paid

Amounts in (000’s)

Payee	Role of Professional	Cumulative Balance Forward		July 2019		August 2019		September 2019		Cumulative Payments Since Filing
AP Services LLC	CRO Services	$	0	$	1,375	$	1,160	$	421	$	2,956
Jones Day	Debtors’ Counsel	$	0	$	0	$	0	$	1,595	$	1,595
Richards, Layton & Finger	Debtors’ Local Counsel	$	0	$	0	$	0	$	250	$	250
Moelis & Company LLC	Debtors’ Financial Advisor	$	0	$	0	$	0	$	0	$	0
Piper Jaffray & Co	Debtors’ Financial Advisor	$	0	$	0	$	0	$	0	$	0
Omni Management Group	Debtors’ Claims Agent	$	0	$	0	$	119	$	86	$	205
FTI Consulting	Lender Financial Advisor (1)	$	0	$	112	$	286	$	93	$	491
Moore and Van Allen	Lender Counsel (1)	$	226	$	0	$	0	$	0	$	226
Buchanan Ingersoll & Rooney	Lender Local Counsel (1)	$	0	$	0	$	0	$	0	$	0
Province	UCC Financial Advisor	$	0	$	0	$	0	$	220	$	220
Kelley Drye & Warren	UCC Counsel	$	0	$	0	$	0	$	243	$	243
Benesch Friedlander Coplan & Aronoff	UCC Local Counsel	$	0	$	0	$	0	$	42	$	42
		$	226	$	1,487	$	1,566	$	2,951	$	6,229

(1) Lender advisors not retained but authorized for payment pursuant to the “Final Order Pursuant to Sections 105, 361, 362, 363, 364, and 507 of the Bankruptcy Code, Bankruptcy Rule 4001, and Local Rule 4001-2, (I) Authorizing Debtors to (A) Obtain Postpetition Financing and (B) Use Cash Collateral, (II) Granting Adequate Protection to Prepetition Secured Parties, (III) Scheduling Final Hearing, and (IV) Granting Related Relief” [Dkt No. 311].

11

MOR-2
In re: GUE Liquidation Companies, Inc., et al.
	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

UNAUDITED

Statement of Operations (Income Statement)

Amounts in (000’s)

	GUE Liquidation Companies, Inc.		GUE Liquidation, Inc.		Bloom That, Inc.		GUE Liquidation.CA, Inc.		GUE Liquidation Delivery, Inc.		GUE Liquidation.COM, Inc.		FlowerFarm, Inc.		FSC Denver LLC		GUE Liquidation Giftco, LLC		FSC Phoenix LLC		Provide Cards, Inc.		GUE Liquidation Group, Inc.		GUE Liquidation Commerce LLC			GUE Liquidation Mobile, Inc.		GUE Liquidation Creations, Inc.
	19-11240 (LSS)		19-11241 (LSS)		19-11242 (LSS)		19-11243 (LSS)		19-11244 (LSS)		19-11245 (LSS)		19-11246 (LSS)		19-11247 (LSS)		19-11248 (LSS)		19-11249 (LSS)		19-11250 (LSS)		19-11251 (LSS)		19-11252 (LSS)			19-11253 (LSS)		19-11254 (LSS)
Product and Service Revenues	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	(46	)	$	—	$	—
Operating Expenses:
Cost of revenues	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	24		$	—	$	—
Sales and marketing	—		—		—		—		—		—		—		—		—		—		—		—		63			—		—
Technology and development	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—
General and administrative	—		—		—		—		—		—		—		—		—		—		—		—		3,447			—		—
Total General and administrative	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	3,447		$	—	$	—
Amortization of intangible assets	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—
Restructuring and other exit costs	—		—		—		—		—		—		—		—		—		—		—		—		81			—		—
Impairment loss	—		—		—		—		—		—		—		—		—		—		—		—		0			—		—
Total operating expenses	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	3,615		$	—	$	—
Operating income/(loss)	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	(3,661	)	$	—	$	—
Gain (Loss) on Sale of Businesses	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—
Interest income	—		—		—		—		—		—		—		—		—		—		—		—		—			—		—
Interest expense	—		—		—		—		—		—		—		—		—		—		—		—		0			—		—
Other income/(expense), net	—		—		—		—		—		—		—		—		—		—		—		—		191			—		—
Income before income taxes	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	(3,470	)	$	—	$	—
Provision for income taxes	—		—		—		—		—		—		—		—		—		—		—		—		—			—		—
Net Income/(Loss)	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	—	$	(3,470	)	$	—	$	—

(1) Income Statement reflects unaudited revenue and expenses for the period from September 1 to 30, 2019 that directly correspond to the listed debtor legal entity.  Debtors have effectively ceased commercial operations as of August 23, 2019 corresponding with the 1-800 Flowers, Nexus and PlanetArt sales transactions.

12

MOR-3
In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

UNAUDITED

Balance Sheet

Amounts in (000’s)

	GUE Liquidation Companies, Inc.			GUE Liquidation, Inc.			Bloom That, Inc.		GUE Liquidation.CA, Inc.		GUE Liquidation Delivery, Inc.		GUE Liquidation .COM, Inc.		FlowerFarm, Inc.		FSC Denver LLC		GUE Liquidation Giftco, LLC			FSC Phoenix LLC		Provide Cards, Inc.		GUE Liquidation Group, Inc.		GUE Liquidation Commerce LLC			GUE Liquidation Mobile, Inc.			GUE Liquidation Creations, Inc.
	19-11240 (LSS)			19-11241 (LSS)			19-11242 (LSS)		19-11243 (LSS)		19-11244 (LSS)		19-11245 (LSS)		19-11246 (LSS)		19-11247 (LSS)		19-11248 (LSS)			19-11249 (LSS)		19-11250 (LSS)		19-11251 (LSS)		19-11252 (LSS)			19-11253 (LSS)			19-11254 (LSS)
ASSETS
Current Assets:
Cash and cash equivalents	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	7,888		$	—		$	—
Accounts receivable, gross	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Allowance for doubtful accounts	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Accounts receivable, net	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Inventories	—			—			—		—		—		—		—		—		—			—		—		—		20			—			—
Income tax receivable	—			—			—		—		—		—		—		—		—			—		—		—		(432		)	—			—
Deferred tax assets, net	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Restricted cash	—			—			—		—		—		—		—		—		—			—		—		—		3,373			—			—
Prepaid expenses and other current assets	—			—			—		—		—		—		—		—		—			—		—		—		21,131			—			—
Total current assets	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	31,980		$	—		$	—
Property and equipment:
Land and improvements	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Building and improvements	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Leasehold improvements	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Equipment	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Computer equipment	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Computer software	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Furniture	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Total	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Less accumulated depreciation	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Total property and equipment, net	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Leases:
Operating lease right-of-use assets	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Less accumulated amortization - leases	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Total leases, net	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Other assets:
Complete technology	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Accum amortization- Complete technology	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Complete technology, net	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Customer Relationships	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Accumulated amortization- Customer Relationships	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Customer Relationships, net	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Trademarks and trade names	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Accumulated amortization- Trademarks and trade names	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Trademarks and trade names, net	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Patents, domain names and other	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Accumulated amortization- Patents, domain names and other	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Patents, domain names and other, net	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Goodwill	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	86,777		$	—		$	—
Deferred financing fees, net	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Investment in subsidiary	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Other noncurrent assets	—			—			—		—		—		—		—		—		—			—		—		—		792			—			—
Total other assets	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	87,569		$	—		$	—
Total assets	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	119,549		$	—		$	—
LIABILITIES AND STOCKHOLDERS’ EQUITY
Current liabilities:
Accounts payable	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	—		$	—		$	—
Customer deposits	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Accrued interest	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Other accrued liabilities	—			—			—		—		—		—		—		—		—			—		—		—		108,043			—			—
Accrued compensation	—			—			—		—		—		—		—		—		—			—		—		—		4,973			—			—
Deferred revenue	—			—			—		—		—		—		—		—		—			—		—		—		2,446			—			—
Income taxes payable	—			—			—		—		—		—		—		—		—			—		—		—		(1,506		)	—			—
Current operating lease liabilities	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Current deferred tax liabilities	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Current maturities of long-term debt	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Intercompany	—			—			—		—		—		—		—		—		—			—		—		—		117,344			—			—
Total current liabilities	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	231,301		$	—		$	—
Deferred tax liabilities, net	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	5,738		$	—		$	—
Other liabilities	—			—			—		—		—		—		—		—		—			—		—		—		398			—			—
Noncurrent tax liabilities	—			—			—		—		—		—		—		—		—			—		—		—		497			—			—
Long term unearned income	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Long term operating lease liabilities	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Post-retirement benefits and accrued pension obligations	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Liabilities subject to compromise	164,941			14,106			—		—		—		—		—		—		51			—		—		—		55,888			1			5,152
Minority interest in subsidiary	—			—			—		—		—		—		—		—		—			—		—		—		—			—			—
Stockholders’ equity:
Common stock	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	3		$	—		$	—
Additional paid-in capital	—			—			—		—		—		—		—		—		—			—		—		—		314,454			—			—
Retained earnings (accumulated deficit)	(164,941		)	(14,106		)	—		—		—		—		—		—		(51		)	—		—		—		(401,634		)	(1		)	(5,152		)
Accumulated other comprehensive income (loss)	—			—			—		—		—		—		—		—		—			—		—		—		(21,875		)	—			—
Treasury Stock	—			—			—		—		—		—		—		—		—			—		—		—		(65,221		)	—			—
Total stockholders’ equity	$	(164,941	)	$	(14,106	)	$	—	$	—	$	—	$	—	$	—	$	—	$	(51	)	$	—	$	—	$	—	$	(174,274	)	$	(1	)	$	(5,152	)
Total liabilities and stockholders’ equity	$	—		$	—		$	—	$	—	$	—	$	—	$	—	$	—	$	—		$	—	$	—	$	—	$	119,549		$	—		$	—

The Balance Sheet reflects unaudited assets, liabilities, and stockholders equity as of September 30, 2019 that directly correspond to the listed debtor legal entity.  Liabilities Subject to Compromise are consistent with amounts presented in the Debtors’ Schedules of Assets and Liabilities filed on July 13, 2019. 

The claims bar dates in these cases was October 7, 2019 and Debtors are in process of analyzing filed claims versus Liabilities Subject to Compromise.

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MOR-4

In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

Status of Post-petition Taxes

The above-captioned debtors and debtors-in-possession (the “Debtors”) hereby submit this attestation regarding Status of Post-petition Taxes in lieu of providing copies of post-petition tax payments and tax returns filed during reporting period.

I attest that each of the Debtors’ taxing authorities have been paid on time when post-petition amounts become due.  Also, tax returns are being filed in an orderly and timely fashion in accordance with tax return reporting deadlines.

/s/ Alan D. Holtz	October 31, 2019
Signature of Authorized Individual	Date
Alan D. Holtz	Chief Restructuring Officer
Printed Name of Authorized Individual	Title of Authorized Individual

17

MOR-4a

In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

Summary of Unpaid Post-petition Debts    /     Listing of Aged Accounts Payable

Amounts in (000’s)

Unpaid Post-petition Debts(1)	Current		0-30		31-60		Over 60		Total
Current Liabilities
Accounts payable	$	—	$	0	$	0	$	0	$	0
Total Post-petition Debts	$	0	$	0	$	0	$	0	$	0

Combined Debtors Summary of Unpaid Post-petition Accounts Payable Aging(2)

	Days Past Due
	Current			1-30			31-60			61-90			>91			Total
Combined	$	—		$	0		$	0		$	0		$	0		$	0
	0		%	0		%	0		%	0		%	0		%	0		%

Note:

(1) The Debtors received authority pursuant to certain first-day orders for the payment of prepetition taxes and certain other prepetition liabilities which are not included in these amounts.

(2) The post-petition accounts payable reported represent open and outstanding trade vendor invoices that have been entered into the Debtors’ accounts payable system and does not include accrued liabilities or prepetition amounts that the Debtors intend to pay in accordance with various orders of the Bankruptcy Court which have been reclassified as liabilities subject to compromise.

(3) Per TSA agreement with Nexus, Debtors’ payables accounts are managed by FTD LLC and approved expenditures are either paid directly from Estate funds or paid by FTD LLC and charged back to the Estate on a bi-monthly basis.  To the best of knowledge and belief, the Debtors are current with all approved payable amounts.

18

MOR-5

In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

Accounts Receivable Reconciliation and Aging

Amounts in (000’s)

ACCOUNTS RECEIVABLE RECONCILIATION AND AGING

Accounts Receivable Reconciliation	Amount
Total Accounts Receivable at the beginning of the reporting period	$	—
+ Amounts billed during the period	—
- Amounts collected during the period	—
Total Accounts Receivable at the end of the reporting period	$	—

Accounts Receivable Aging	Amount
Current	$	—
0 - 30 days old	—
31 - 60 days old	—
61 - 90 days old	—
91+ days old	—
Total Accounts Receivable	$	—

(1) All debtors have substantially ceased commercial operations or sold on-going businesses in accordance with sale transactions approved by the bankruptcy court.

19

MOR-6

In re: GUE Liquidation Companies, Inc., et al.	Case No. (Jointly Administered)	19-11240 (LSS)
	Reporting Period:	September 1 to 30, 2019
	Federal Tax I.D. #	32-0255852

Debtor Questionnaire

	Must be completed each month.	Yes	No
1	Have any assets been sold or transferred outside the normal course of business this reporting period? If yes, provide an explanation below.		X
2	Have any funds been disbursed from any account other than a debtor in possession account this reporting period? If yes, provide an explanation below.		X
3	Have all postpetition tax returns been timely filed? If no, provide an explanation below.	X
4	Are workers compensation, general liability and other necessary insurance coverages in effect? If no, provide an explanation below.	X
5	Has any bank account been opened during the reporting period? If yes, provide documentation identifying the opened account(s). If an investment account has been opened provide the required documentation pursuant to the Delaware Local Rule 4001-3.		X

20