13-22840-rdd Doc 881 Filed 10/24/14 Entered 10/24/14...

ELLIOTT GREENLEAF Proposed Hearing Date: November 3, 2014 Rafael X. Zahralddin-Aravena, Esq. Proposed Hearing Time: 10:00 a.m. Shelley A. Kinsella, Esq. 1105 Market Street, Suite 1700 Wilmington, Delaware 19899 Telephone (302) 384-9400 Facsimile (302) 384-9399 Counsel to 3M Company UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK ---------------------------------------------------------x In re: Chapter 11 Case SOUND SHORE MEDICAL CENTER OF Case No. 13-22840 (RDD) WESTCHESTER, et al.,1 Debtors. (Jointly Administered) ---------------------------------------------------------x

MOTION OF 3M COMPANY FOR ENTRY OF AN ORDER: (A) ALLOWING AND DIRECTING IMMEDIATE PAYMENT OF ADMINISTRATIVE EXPENSE CLAIM;

AND (B) COMPELLING ASSUMPTION OR REJECTION OF DEBTORS’ SOFTWARE AGREEMENT WITH 3M COMPANY

3M Company (“3M”), by its undersigned counsel, hereby moves (the “Motion”) for entry

of an order: (a) authorizing and directing immediate payment by the above-captioned debtors

(collectively the “Debtors”) of all outstanding post-petition payments due and owing; and (b)

compelling the assumption or rejection of the Software Agreement (defined below). In support

of this Motion, 3M avers as follows:

JURISDICTION AND VENUE

1. This Court has jurisdiction over this Motion, pursuant to 28 U.S.C. §§ 157 and

1334. Venue is proper in this District, pursuant to 28 U.S.C. §§ 1408 and 1409. This matter is a

1 The debtors in these chapter 11 cases, along with the last four digits of each debtor’s federal tax identification number include: Sound Shore Health System, Inc., (1398), Sound Shore Medical Center of Westchester (0117), The Mount Vernon Hospital, Inc. (0115), Howe Avenue Nursing Home d/b/a Helen and Michael Schaffer Extended Care Center (0781), NRHMC Services Corporation (9137), The M.V.H. Corporation (1514) and New Rochelle Sound Shore Housing, LLC (0117). There are certain additional affiliates of the Debtors who are not debtors and have not sought relief under Chapter 11.

13-22840-rdd Doc 881 Filed 10/24/14 Entered 10/24/14 16:01:35 Main Document Pg 1 of 11

core proceeding pursuant to 28 U.S.C. §§ 157(b)(2). The statutory predicates for the relief

sought in this Motion are Sections 105, 365 and 503 of the Bankruptcy Code.

BACKGROUND

1. On May 29, 2013, the Debtors each commenced a reorganization case by filing a

voluntary petition for relief under chapter 11 of the Bankruptcy Code in the United States Bankruptcy

Court for the Southern District of New York (the “Court”).

2. On June 28, 2013, Debtor Sound Shore Medical Center filed its Schedules, which

listed 3M as an unsecured non-priority creditor on Schedule F in the amounts of $1,841.70 and

$69,795.84, and its Software Agreement on Schedule G as “Revenue Cycle Information Technology.”

[Docket No. 125].

3. On the same date, Debtor Mount Vernon Hospital filed its Schedules. 3M is listed in

the schedules as an unsecured non-priority creditor on Schedule F in the amount of $600.00 and its

Software Agreement is included on Schedule G – Executory Contracts “Revenue Cycle Information

Technology” [Docket No. 127].

4. The Debtors are continuing in possession of their respective properties and are managing

their businesses, as debtors in possession, pursuant to sections 1107(a) and 1108 of the Bankruptcy

Code.

3M’s Agreement with the Debtors

5. On March 14, 2003, 3M and the Debtors entered into a software license agreement

(the “Software Agreement”). The Software Agreement was subsequently amended; notably,

amendment number 11, dated April 4, 2013, provided an extension for a term of three (3) years. See

Exhibit A attached hereto. Section 9.1.1 of amendment number 11 provides that the Debtors agree

to license the software listed in the Software Agreement from 3M for an additional three (3) year

2


term beginning on March 27, 2013 and ending on March 26, 2016.

Sale Proceedings

6. On May 29, 2013, the Debtors filed an Application for Entry of a Scheduling Order

and Debtors’ Motion for Entry of (I) An Order (A) Approving Bidding Procedures for the Sale of the

Debtors’ Real Estate and Designated Personal Property Assets, (B) Scheduling an Auction and a Sale

Hearing Related Thereto, (C) Approving the Form of Notice of the Auction and Sale Hearing, (D)

Approving a Break-Up Fee and Expense Reimbursement; and (II) An Order (A) Approving such Sale

of the Assets Free and Clear of Liens, Claims, Encumbrances and Other Interests, (B) the Assumption

and Assignment of Certain Executory Contracts and Unexpired Leases in Connection with such Sale,

(C) Allowing the Payment of Certain Valid Lien Claims and (D) Related Relief [Docket No. 17]. Of

particular relevance, the Asset Purchase Agreement, (the “APA”) attached as Exhibit C to the

aforementioned motion, provided that the sale price include as “acquired assets” all assigned contracts

and intellectual property not included in the “excluded assets.”

7. Schedule 2.1(d) of the APA included a list of all assigned contracts. 3M’s Software

Agreement was not included in this schedule [Docket No. 17-4].

8. Schedule 4.9 of the APA included all intellectual property. 3M’s Software Agreement

was not included in this schedule [Docket No. 17-4].

9. Schedule 4.10 included all contracts in which performance will extend over a period

of more than one year from the sale effective date or which provides the annual payments to or by any

seller in excess of $50,000. 3M’s Software Agreement was included in this schedule [Docket No. 17-

4].

10. On August 8, 2013, the Court entered an Order Pursuant to Section 105(A), 363 and

365 of the Bankruptcy Code Approving Sale of the Debtors Real Property and Designated Personal

3


Property Assets Free and Clear of Liens, Claims, Encumbrances, and Other Interests [Docket No.

259].

Subsequent Assumption / Assignment and Rejection of Executory Contracts

11. On July 30, 2013, the Debtors filed a Motion for an Order Pursuant to Section 365 of

the Bankruptcy Code Authorizing Debtors to Reject Certain Executory Contracts, Nunc Pro Tunc, to

the Date of Termination of the Filing Date of this Motion, Whichever is Earlier [Docket No. 215].

3M’s Software Agreement was not included in the list of executory contracts to be rejected pursuant

to this motion.

12. On August 26, 2013, the Debtors filed a Motion for an Order Pursuant to Section 365

of the Bankruptcy Code Authorizing Debtors to Reject Certain Executory Contracts, Nunc Pro Tunc,

to the date of Termination of the Filing Date of this Motion, Whichever is Earlier [Docket No. 285].

3M’s Software Agreement was not included in this motion.

13. On October 17, 2013, the Debtors filed a Notice of Filing Executory Contracts and

Unexpired Leases Pursuant to Section 2.1 of the Amended and Restated Asset Purchase Agreement

Which May Be Designated by Buyers for Assignment [Docket No. 388]. 3M’s Software Agreement

was not listed in this notice.

14. On October 18, 2013, the Debtors filed a Notice of Filing Schedule of Executory

Contracts and Unexpired Leases for Assumption and Assignment or Rejection Pursuant to Sale Order

[Docket No. 390]. 3M’s Software Agreement was not included in the notice.

15. On November 4, 2013, the Debtors filed a Notice of Filing Amendment (1st) to

Schedule of Executory Contracts and Unexpired Leases for to Either Assumed and Assigned or to be

Rejected Pursuant to the Sale Order [Docket No. 416]. 3M’s Software Agreement was not included

in the notice.

4


16. On November 5, 2013, the Debtors filed a Notice of Filing Amendment (2nd) to

Schedules of Executory Contracts and Unexpired Leases for to Either Assumed and Assigned or to be

Rejected Pursuant to the Sale Order [Docket No. 420]. 3M’s Software Agreement was not included

in the notice.

17. On November 15, 2013, the Debtors filed First Omnibus Motion for an Order

Authorizing the Assumption and Assignment of Certain Executory Contracts and Unexpired Leases

and Establishing Related Cure Amounts [Docket No. 438]. 3M’s Software Agreement is not included

in the motion.

18. 3M has not received from the Debtors any notice of assumption and/or assignment, or

rejection of the Software Agreement.

19. Significantly, upon information and belief, the insurance coding software 3M licensed

under the Software Agreement is still in use.

Claims

20. On July 25, 2013, the Court entered an order setting September 16, 2013 (the “General

Bar Date”) as the general bar date for pre-petition unsecured claims to be filed against the Debtors (the

“General Bar Date Order”) [Docket No. 194].

21. On August 30, 2013, prior to the General Bar Date, 3M submitted a general unsecured

claim against the Debtors in the amount of $48,081.58 (Claim No. 370).

22. On December 10, 2013, the Debtors filed a Motion for an Order (I) Establishing a

Deadline for the Filing of Administrative Expense Claims and (II) Approving the Form and Manner of

Notice Thereof [Docket No. 484]. On December 13, 2013, the Court approved the Admins Claim

Bar Date Motion, which set January 31, 2014 (the “Admin Claim Bar Date”) as the deadline for

administrative costs and expenses arising, accruing or otherwise becoming due and payable between

5


May 29, 2013 and November 6, 2013 [Docket No. 490].

23. On January 30, 2014, prior to the Admin Claim Bar Date, 3M filed an administrative

claim against the Debtors in the amount of $83,704.35 (Claim No. 1307) based on post-petition use of

insurance-coding software. The Debtors accepted this administrative claim, and on May 5, 2014, the

Debtors paid 3M in full for this claim.

24. 3M has not received any further payment from the Debtors.

25. 3M is owed administrative expenses in the amount of $379,110.52.

26. The calculation of the $379,110.52 administrative expense claim was calculated by

relying on the Software Agreement between the parties. Specifically, the following invoices remain

unpaid and constitute an administrative expense claim:

Location Billing Period Covered

Amount of Invoice

Invoice No. Notes

Sound Shore Medical Center

Oct., Nov. & Dec. 2013

$41,464.96 3M is in the process of obtaining a copy of this invoice and will later supplement this Limited Objection.


Jan., Feb. & March 2014

$41,464.96 SC857119


April, May & June 2014

$64,518.65 SC01642


July, Aug. & Sept. 2014

$64,518.65 SC05748



$64,518.65 SC10790

Mount Vernon Hospital



6



Jan., Feb. & March 2014

$20,524.93 SC85723


Apr., May & June 2014



July, Aug. & Sept. 2014

$20,524.93 See above.



$20,524.93 See above.

Total: $379,110.52

27. See Exhibit B attached hereto for a true and correct copy of the above-referenced

unpaid invoices.

Disclosure Statement and Plan

28. On August 18, 2014, the Debtors filed the Disclosure Statement, Pursuant to Section

1125 of the Bankruptcy Code, for Plan of Liquidation Under Chapter 11 of the Bankruptcy Code of

Sound Shore Medical Center of Westchester, et al. [Docket No. 798] and Plan of Liquidation Under

Chapter 11 of the Bankruptcy Code of Sound Shore Medical Center of Westchester, et al. [Docket

NO. 799].

29. On September 17, 2014, the Debtors filed the First Amended Disclosure Statement,

Pursuant to Section 1125 of the Bankruptcy Code, for Plan of Liquidation Under Chapter 11 of the

Bankruptcy Code of Sound Shore Medical Center of Westchester, et al. (the “First Amended

Disclosure Statement”) [Docket No. 820].

30. On September 17, 2014, the Court entered an Order approving the First Amended

Disclosure Statement.

RELIEF REQUESTED

7


31. By this Motion, 3M seeks an order: (a) authorizing and directing immediate

payment by the Debtors of all outstanding post-petition payments due under the Software

Agreement in the amount of $379,110.52; and (b) compelling the assumption or rejection of the

Software Agreement.

BASIS FOR RELIEF

3M is Entitled to an Administrative Claim in the Amount of $379,110.52

32. Section 503(b)(1)(A) of the Bankruptcy Code provides that the actual costs and

expenses of preserving the estate shall be allowed as an administrative expense in a bankruptcy

case. See 11 U.S.C. § 503(b)(1)(A). Under § 507(a)(1), these expenses for administering the

estate are afforded first priority. See In re Enron Corp., 279 B.R. 79, 85 (Bankr. S.D.N.Y. 2002)

(“This priority is based on the premise that the operation of the business by a debtor-in

possession benefits pre-petition creditors.”).

33. In Trustees of the Amalgamated Ins. Fund v. McFarlin’s, Inc., the Second Circuit

held that an expense should be afforded administrative expense status (1) if there was a

postpetition transaction, making it a transaction between the debtor-in-possession and the

creditor, and (2) the “consideration supporting the claimant’s right to payment” was beneficial to

the debtor-in-possession. 789 F.2d 98, 101 (2d Cir. 1986). 3M has met both of these

requirements.

34. First, the Debtors continued use of 3M’s software post-petition constitutes a post-

petition transaction. See In re Patient Educ. Media, Inc., 221 B.R. 97, 101 (Bankr. S.D.N.Y.

1998) (“[Where a] debtor-in-possession elects to continue to receive benefits from the other

party to an executory contract pending a decision to assume or reject the contract, the debtor-in-

possession is obligated to pay for the reasonable value of those services.”); see also Compass

8


Bank v. N. Am. Petroleum Corp. USA (In re N. Am. Petroleum Corp. USA), 445 B.R. 382, 400

(Bankr. D. Del. 2011).

35. Second, the Debtors have derived a substantial benefit from the Software

Agreement. 3M’s software has helped preserve the Debtors ability to operate by allowing it to

code the services performed and to bill their customers or insurance companies for those

services. See In re R.H. Macy & Co., Inc., 170 B.R. 69, 77 (Bankr. S.D.N.Y. 1994) (observing

that administrative expense status requires a debtor-in-possession to derive a benefit under the

contract being afforded administrative expense). The Debtors would be severely hampered in

their ability to operate post-petition without the utilization of this software.

36. Thus, because 3M provided, and continues to provide, the use of its coding

software to the Debtors following the Petition Date, 3M is entitled an administrative priority

claim under 11 U.S.C. § 503(b).2

The Debtors Must be Compelled to Assume or Reject the Software Agreement

37. Section 365(d)(2) of the Bankruptcy Code provides:

In a case under chapter 9, 11, 12, or 13 of this title, the trustee may assume or reject an executory contract or unexpired lease of residential real property or of personal property of the debtor at any time before the confirmation of a plan but the court, on the request of any party to such contract or lease, may order the trustee to determine within a specified period of time whether to assume or reject such contract or lease.

2 The Debtors should be estopped from contending that 3M’s software is not entitled to administrative expense priority. 3M filed an administrative claim and noted on the proof of claim it was for “postpetition use of insurance-coding software.” Bankruptcy courts are courts of equity and they apply the “principles and rules of equity jurisprudence, including principles of estoppel.” Eastern Air Lines v. Insur. Co. of State of Pennsylvania (In re Ionosphere Clubs), 85 F.3d 992, 999 (2d Cir.1996) (internal citation omitted). The Debtors acknowledged that the amounts due and owing under the Software Agreement deserve administrative expense priority by paying 3M’s administrative claim in full; indeed, considering that the previously filed and fully paid administrative expense stemmed from the same Software Agreement, it would be inconsistent for them to now assert the expenses arising from the Software Agreement are not entitled to priority. See Readco, Inc. v. Marine Midland Bank, 81 F.3d 295, 301 (2d Cir. 1996).

9


38. 3M requests that the Debtors assume or reject the Software Agreement no later

than the hearing date of this Motion.

39. “In determining what constitutes a reasonable time within which a debtor should

assume or reject an executory contract, the court should consider: whether debtor is paying or

performing under the contract; whether the debtor's non-performance could damage the non-

debtor party beyond compensation available under the Bankruptcy Code; whether the contract is

the debtor's primary asset; and whether debtor has had sufficient time to formulate a plan.” In re

Panaco, Inc., 2002 Bankr. LEXIS 2084, at *12 (Bankr. S.D. Tex. Dec. 10, 2002) (citing In re

Burger Boys, Inc., 94 F.3d 755, 761 (2d Cir. 1996)).

40. Here, and most importantly, the Debtors are not paying 3M for the post-petition

use of 3M’s intellectual property. Although 3M has received a partial payment for the use of the

coding software, arrearages of almost 12 months remain outstanding.

41. 3M would not be prejudiced by this delay but for the fact that 3M has provided

over a year of services to the Debtors—and continues to provide such services—for which it has

not received any consideration. The Debtors have had ample time to determine whether it

wishes to discontinue the benefits and burdens of the Software Agreement.

42. Accordingly, the Debtors should be compelled to assume or reject the Software

Agreement no later than the hearing date for this Motion.

WHEREFORE, 3M respectfully requests entry of an order: (a) authorizing and directing

immediate payment by the Debtors of its outstanding administrative expenses; (b) compelling the

assumption or rejection of the Software Agreement; and (c) granting such other and further relief

as may be just and proper.

10


Date: October 24, 2014

ELLIOT GREENLEAF By: /s/ Rafael Zahralddin________________________

Rafael X. Zahralddin-Aravena (DE No. 4166) (pro hac pending) Shelley A. Kinsella (DE No. 4023) 1105 N. Market Street, Suite 1700 Wilmington, DE 19801 Telephone: (302) 384-9400 Facsimile: (302) 384-9399 Email: [email protected] Email: [email protected] Email: [email protected]

Counsel to 3M Compant

11


Exhibit A

13-22840-rdd Doc 881-1 Filed 10/24/14 Entered 10/24/14 16:01:35 Exhibit A Pg 1 of 52




















































Exhibit B

13-22840-rdd Doc 881-2 Filed 10/24/14 Entered 10/24/14 16:01:35 Exhibit B Pg 1 of 17

















UNITED STATES BANKRUPTCY COURT SOUTHERN DISTRICT OF NEW YORK ---------------------------------------------------------x In re: Chapter 11 Case SOUND SHORE MEDICAL CENTER OF Case No. 13-22840 (RDD) WESTCHESTER, et al.,1 Debtors. (Jointly Administered) ---------------------------------------------------------x

ORDER (A) ALLOWING AND DIRECTING IMMEDIATE PAYMENT OF ADMINISTRATIVE EXPENSE CLAIM TO 3M; AND (B) COMPELLING

ASSUMPTION OR REJECTION OF DEBTORS’ SOFTWARE AGREEMENT WITH 3M

AND NOW, upon the motion of 3M Company (“3M”) for entry of an order (a)

authorizing and directing immediate payment by the Debtors of all outstanding post-petition

payments from the Petition Date to the present; and (b) compelling the assumption or rejection of

the Software Agreement (the “Motion”) and any responses thereto, if any; and the Court having

jurisdiction to consider the Motion and the relief requested therein in accordance with 28 U.S.C.

§§ 157(b)(2) and 1334; and this being a core proceeding in accordance with 28 U.S.C. § 157(b);

and adequate and sufficient notice of the Motion having been given to all parties in interest in

these cases and all interested parties having been afforded an adequate opportunity to be heard

with respect to the Motion; and it appearing that there is good cause for the relief requested in the

Motion; and, after due deliberation, sufficient cause appearing therefore:

IT IS HEREBY FOUND, DETERMINED AND CONCLUDED THAT:

1. The Motion is GRANTED in its entirety.

1 The debtors in these chapter 11 cases, along with the last four digits of each debtor’s federal tax identification number include: Sound Shore Health System, Inc., (1398), Sound Shore Medical Center of Westchester (0117), The Mount Vernon Hospital, Inc. (0115), Howe Avenue Nursing Home d/b/a Helen and Michael Schaffer Extended Care Center (0781), NRHMC Services Corporation (9137), The M.V.H. Corporation (1514) and New Rochelle Sound Shore Housing, LLC (0117). There are certain additional affiliates of the Debtors who are not debtors and have not sought relief under Chapter 11.

13-22840-rdd Doc 881-3 Filed 10/24/14 Entered 10/24/14 16:01:35 Proposed Order Pg 1 of 2

2. 3M’s administrative claim in the amount of $379,110.52 is allowed.

3. The Debtors are authorized and directed to immediately pay to 3M $379,110.52.

5. The Debtors shall immediately assume or reject the Software Agreement.

6. This Court shall retain jurisdiction to enforce the terms of this Order.

Date: _________________________________ Honorable Robert D. Drain United States Bankruptcy Judge

2

13-22840-rdd Doc 881-3 Filed 10/24/14 Entered 10/24/14 16:01:35 Proposed Order Pg 2 of 2

Rafael X. Zahralddin-Aravena (DE No. 4166) Shelley A. Kinsella (DE No. 4023) 1105 N. Market Street, Ste. 1700 Wilmington, DE 19801 Telephone: (302) 384-9400 Facsimile: (302) 384-9399 Counsel for 3M Company UNITED STATES BANKRUPTCY COURT SOUNTHERN DISTRICT OF NEW YORK _______________________________________________________ IN RE: : CHAPTER 11 : SOUND SHORE MEDICAL CENTER OF : Case No. 13-22840-RDD WESTCHESTER, et al.,1 : Debtors. : (Jointly Administered) : ____________________________________

CERTIFICATE OF SERVICE

I, Rafael X. Zahralddin, Esquire, counsel to 3M Company, hereby certify that I caused a copy of the Motion of 3M Company for Entry of an Order: (A) Allowing and Directing Immediate Payment of Administrative Expense Claim; and (B) Compelling Assumption or Rejection of Debtors’ Agreement with 3M Company to be served on all Notice Parties, as defined in the Final Order Establishing Management Procedures (Docket No. 143) via first class U.S. Mail. I also caused a copy of the Notice of the Application to be served on the attached 2002 service list via First Class U.S. Mail. Dated: October 24, 2014 ELLIOTT GREENLEAF

Wilmington, Delaware /s/ Rafael X. Zahralddin-Aravena___________

Rafael X. Zahralddin-Aravena (DE No. 4166) Shelley A. Kinsella (DE No. 4023) 1105 N. Market Street, Ste. 1700 Wilmington, DE 19801 Telephone: (302) 384-9400 Facsimile: (302) 384-9399 Email: [email protected] Email: [email protected]

Counsel 3M Company

1 The debtors in these chapter 11 cases, along with the last four digits of each debtor’s federal tax identification number include: Sound Shore Health System, Inc. (1398, Sound Shore Medical Center of Westchester (0117), The Mount Vernon Hospital, Inc. (0115), Howe Avenue Nursing Home d/b/a Helen and Michael Schaffer Extended Care Center (0781), NRHM Services Corporation (9137), The M.V.H. Corporation (1514), and New Rochelle Sound Shore Housing, LLC (0117). There are certain additional affiliates of the Debtors who are not debtors and have not sought relief under Chapter 11.

13-22840-rdd Doc 881-4 Filed 10/24/14 Entered 10/24/14 16:01:35 Certificate of Service Pg 1 of 12

1199 SEIU HEALTHCARE WORKERS 310 W 43RD ST

NEW YORK, NY 10036

ATTN DAVID BOYLE AIRGAS, INC

259 RADNOR-CHESTER RD STE 100

P.O. BOX 6675 RADNOR, PA 19087

ATTN ERIC OLSON, ESQ

AKERMAN SENTERFITT LLP

666 FIFTH AVE 20TH FL

NEW YORK, NY 10103

ATTN SUSAN F. BALASCHAK, ESQ

AKERMAN SENTERFITT LLP

666 FIFTH AVE 20TH FL

NEW YORK, NY 10103

ATTN CRAIG E. FREEMAN, ESQ ALSTON & BIRD

90 PARK AVE

NEW YORK, NY 10016

ATTN MARTIN G. BUNIN, ESQ ALSTON & BIRD

90 PARK AVE

NEW YORK, NY 10016

ATTN: STUART MCLEAN

ALVAREZ & MARSAL HEALTHCARE INDUSTRY GROUP, LLC 600 MADISON AVENUE, 7TH FLOOR

NEW YORK, NY 10022

ATTN DAVID J. KOZLOWSKI, ESQ

ARENT FOX LLP

1675 BROADWAY NEW YORK, NY 10019

ATTN ROBERT M. HIRSH, ESQ

ARENT FOX LLP 1675 BROADWAY

NEW YORK, NY 10019

ASSISTANT UNITED STATES ATTORNEY

SOUTHERN DISTRICT OF NEW YORK 1 SAINT ANDREWS PLZ

NEW YORK, NY 10007

ATTN: ERIC T. SCHNEIDERMAN

ATTORNEY GENERAL FOR THE STATE OF N.Y.

120 BROADWAY, FL 24

NEW YORK, NY 10271

ATTN ENID NAGLER STUART, ESQ

ATTORNEY GENERAL OF STATE OF NEW YORK

ASSISTANT ATTORNEY GENERAL

120 BROADWAY NEW YORK, NY 10271

ATTN ENID NAGLER STUART, ESQ.

ATTORNEY GENERAL OF STATE OF NEW YORK

MEDICAID FRAUD CONTROL UNIT 1 BLUE HILL PLZ

PEARL RIVER, NY 10965

ATTN JOSHUA PEPPER, ESQ

ATTORNEY GENERAL OF THE STATE OF NEW YORK

ASSISTANT ATTORNEY GENERAL 120 BROADWAY

NEW YORK, NY 10271


ATTN JOHN A. RISI, ESQ BLEAKLEY PLATT & SCHMIDT

ONE N LEXINGTON AVE

WHITE PLAINS, NY 10601

ATTN JOHN I. O'NEILL, ESQ BLEAKLEY PLATT & SCHMIDT

ONE N LEXINGTON AVE


ATTN THOMAS G. BAILEY, ESQ

BLEAKLEY PLATT & SCHMIDT

ONE N LEXINGTON AVE WHITE PLAINS, NY 10601

ATTN DEBRA WELSH, ESQ

BONDI IOVINO & FUSCO

1055 FRANKLIN AVE STE 206 GARDEN CITY, NY 11530

ATTN CARL J. SORANNO, ESQ BRACH EICHLER LLC

101 EISENHOWER PKWY

ROSELAND, NJ 07068

ATTN DAVID J. KLEIN, ESQ. AND CARL J. SORANNO, ESQ BRACH EICHLER LLC

101 EISENHOWER PKWY

ROSELAND, NJ 07068

ATTN: CAROL MALOFF, ACTING REGIONAL ADMIN.

CENTERS FOR MEDICARE & MEDICAID SERVICES

2 FEDERAL PL, RM 3811 JACOB K. KAVITZ FEDERAL BLDG

NEW YORK, NY 10278

ATTN: CAROL MALOFF, ACTING REGIONAL ADMIN.

CENTERS FOR MEDICARE & MEDICAID SERVICES

7500 SECURITY BLVD BALTIMORE, MD 21244

ATTN: WILLIAM MARTIN, ESQ.

CITY OF NEW YORK DEPARTMENT OF HEALTH & MENTAL HYGIENE

125 WORTH STREET

NEW YORK, NY 10013

ATTN JOSHUA ELLISON ESQ.

COHEN, WEISS AND SIMON LLP 330 W 42ND ST

NEW YORK, NY 10036

ATTN RICHARD M. SELTZER, ESQ

COHEN, WEISS AND SIMON LLP

330 W 42ND ST

NEW YORK, NY 10036

ATTN ELIZABETH M. ABOULAFIA, ESQ

CULLEN AND DYKMAN LLP

100 QUENTIN ROOSEVELT BLVD

GARDEN CITY, NY 11530

ATTN MATTHEW G. ROSEMAN, ESQ

CULLEN AND DYKMAN LLP

100 QUENTIN ROOSEVELT BLVD GARDEN CITY, NY 11530

D&D ELEVATOR MAINTENANCE, INC.

38 HAYES ST ELMSFORD, NY 10523


ATTN MARTIN A. MOONEY, ESQ DEILY, MOONEY & GLASTETTER, LLP

8 THURLOW TER

ALBANY, NY 12203

ATTN ERICA FEYNMAN AISNER, ESQ DELBELLO DONNELLAN WEINGARTEN WISE

& WIEDERKEHR, LLP

ONE N LEXINGTON AVE WHITE PLAINS, NY 10601

ELITE CONSULTING SYSTEMS CORP.

5929 55TH ST MASPETH, NY 11378

ATTN LOUIS L. BENZA, ESQ

EMPIRE BLUE CROSS BLUE SHIELD

ONE LIBERTY PLZ 14TH FL

NEW YORK, NY 10006

ATTN DARREN A. PASCARELLA, ESQ FARRELL FRITZ, PC

1320 RXR PLZ

UNIONDALE, NY 11556

ATTN TED A. BERKOWITZ, ESQ FARRELL FRITZ, PC

1320 RXR PLZ

UNIONDALE, NY 11556

ATTN DANIEL T. MCMURRAY

FOCUS MANAGEMENT GROUP USA, INC.

5001 W LEMON ST TAMPA, FL 33609

ATTN JILL L NICHOLSON, ESQ

FOLEY & LARDNER LLP

321 N CLARK ST STE 2800

CHICAGO, IL 60654

ATTN JOANNE LEE, ESQ

FOLEY & LARDNER LLP 321 N CLARK ST

STE 2800

CHICAGO, IL 60654

ATTN MICHAEL G. MENKOWITZ, ESQ

FOX ROTHSCHILD LLP 2000 MARKET ST FL 20

PHILADELPHIA, PA 19103

ATTN YUVAL D. BAR-KOKHBA

GARBARINI & SCHER, P.C.

432 PARK AVE, 9TH FL

NEW YORK, NY 10016

ATTN: AFSHEEN A. SHAH

GARFUNKEL WILD, P.C.

111 GREAT NECK RD STE 503

GREAT NECK, NY 11021

ATTN: BURTON WESTON, ESQ.

GARFUNKEL WILD, P.C.

111 GREAT NECK RD STE 503 GREAT NECK, NY 11021

GARY TSIRELMAN, ESQ

129 LIVINGSTON ST

BROOKLYN, NY 11201


ATTN: HEATHER MONTGOMERY GCG

190 S LA SALLE ST # 1925

CHICAGO, IL 60603

ATTN THOMAS GENOVA, ESQ GENOVA & MALIN

HAMPTON BUSINESS CTR

1136 ROUTE 9 WAPPINGERS FALLS, NY 12590

ATTN LARA P. EMOUNA, ESQ

GLEICH, SIEGEL & FARKAS, LLP

36 S STATION PLZ GREAT NECK, NY 11021

ATTN THOMAS J. PERRY, ESQ

GOLUB & ISABEL, PC

160 LITTLETON RD STE 300 PARSIPPANY, NJ 07054

ATTN ELIOR D. SHILOH, ESQ GORDON & REES LLP

90 BROAD ST, 23RD FL

NEW YORK, NY 10004

ATTN MEGAN ADEYEMO, ESQ GORDON & REES LLP

555 17TH ST STE 3400

DENVER, CO 80202

GRAYBAR ELECTRIC CO.

401 FRANKLIN AVE STE 220 GARDEN CITY, NY 11530

ATTN ALAN D. HALPERIN, ESQ

HALPERIN BATTAGLIA RAICHT, LLP

40 WALL ST 37TH FL

NEW YORK, NY 10005

ATTN DEBRA J. COHEN, ESQ

HALPERIN BATTAGLIA RAICHT, LLP 40 WALL ST

37TH FL

NEW YORK, NY 10005

ATTN PAUL S DOHERTY III, ESQ

HARTMANN DOHERTY ROSA BERMAN & BULBULIA, LLC 65 RT 4 E

STE 6

RIVER EDGE, NJ 07661

HUDSON VALLEY BANK

21 SCARSDALE RD

YONKERS, NY 10707

INDUSTRY & LOCAL 338 - PENSION

911 RIDGEBROOK RD FRNT

SPARKS GLENCO, MD 21152

INDUSTRY & LOCAL 338 - PENSION

911 RIDGEBROOK RD FRNT

PENSION FUND SPARKS GLENCO, MD 21152

INTERNAL REVENUE SERVICE

CENTRALIZED INSOLVENCY OPERATION

2970 MARKET ST PHILADELPHIA, PA 19104


INTERNAL REVENUE SERVICE CENTRALIZED INSOLVENCY OPERATION

PO BOX 7346

PHILADELPHIA, PA 19101

ATTN HANNA KLAPPER INTERNAL REVENUE SERVICE

OFFICE OF CHIEF COUNSEL

33 MAIDEN LN FL 14 NEW YORK, NY 10038

ATTN: DISTRICT DIRECTOR

INTERNAL REVENUE SERVICE

SPECIAL PROCEDURES BRANCH 290 BROADWAY

NEW YORK, NY 10007

INTERNATIONAL BROTHERHOOD OF TEAMSTERS LOCAL 338 911 RIDGEBROOK RD FRNT

SPARKS GLENCO, MD 21152

ATTN JOSEPH CORRIGAN, ESQ IRON MOUNTAIN INFORMATION MANAGEMENT, LLC

745 ATLANTIC AVE FL 10

BOSTON, MA 02111

JD SHEHADI, LLC D/B/A SHEHADI COMMERCIAL FLOORING

23 JUST ROAD

FAIRFIELD, NJ 07004

ATTN JAMES N. JOSEPH, ESQ

JOSEPH & TERRACCIANO LLP

2 ROOSEVELT AVE STE 200 SYOSSET, NY 11791

ATTN ELIZABETH O'LEARY, ESQ

KAUFF MCGUIRE & MARGOLIS LLP

950 THIRD AVE FL 14 NEW YORK, NY 10022

ATTN CARYN F. BLAUSTEIN, ESQ

KLEINMAN, SALTZMAN & BOLNICK, PC 151 N MAIN ST

P.O. BOX 947

NEW CITY, NY 10956

ATTN GARRY M. BOLNICK, ESQ

KLEINMAN, SALTZMAN & BOLNICK, PC 151 N MAIN ST

P.O. BOX 947

NEW CITY, NY 10956

ATTN JOHN E. JURELLER, JR, ESQ

KLESTADT & WINTERS, LLP

570 7TH AVE

17TH FL NEW YORK, NY 10018

ATTN SAMUEL C. WISOTZKEY, ESQ

KOHNER, MANN & KAILAS, SC

WASHINGTON BLDG, BARNABAS BUSINESS CTR

4650 N PORT WASHINGTON RD MILWAUKEE, WI 53212

ATTN DOUGLAS M. EVANS, ESQ

KROLL, MCNAMARA, EVANS & DELEHANTY, LLP

65 MEMORIAL RD STE 300

WEST HARTFORD, CT 06107

ATTN DONALD H LONDON, ESQ

LAW OFFICE OF DONALD H LONDON

984 N BROADWAY, STE 401 YONKERS, NY 10701


ATTN BRAD A SCHLOSSBERG, ESQ LAW OFFICE OF IRA S NEWMAN

98 CUTTER MILL RD

STE 441-S GREAT NECK, NY 11021

ATTN BRUCE R. BEKRITSKY, ESQ LAW OFFICES OF BRUCE R BEKRITSKY

1551 KELLUM PL

MINEOLA, NY 11501

ATTN IRA S NEWMAN, ESQ

LAW OFFICES OF IRA S. NEWMAN

98 CUTTER MILL RD STE 441 SOUTH

GREAT NECK, NY 11021

ATTN MICHAEL G. MC AULIFFE, ESQ

LAW OFFICES OF MICHAEL G. MC AULIFFE

68 S SERVICE RD STE 100 MELVILLE, NY 11747

ATTN SUZANNE HEPNER, ESQ LEVY RATNER, PC

80 EIGHTH AVE, 8TH FL

NEW YORK, NY 10011

ATTN SUZANNE HEPNER, ESQ. LEVY RATNER, PC

265 W 14TH ST FL 8

NEW YORK, NY 10011

ATTN RACHEL S. PASTER, ESQ

LEWIS, CLIFTON & NIKOLAIDIS, PC

350 SEVENTH AVE FL 18

NEW YORK, NY 10001

ATTN: FINANCE DEPT.

LOCAL 1199 BENEFIT FUND

330 W. 42ND STREET 27TH FLOOR NEW YORK, NY 10036

ATTN MATTHEW F. KYE, ESQ

MAGNOZZI & KYE, LLP 23 GREEN ST STE 302

HUNTINGTON, NY 11743

ATTN GARY D. BRESSLER, ESQ.

MCELROY, DEUTSCH, MULVANEY & CARPENTER, LLP 300 DELAWARE AVE

STE 770

WILMINGTON, DE 19801

ATTN NICOLE LEONARD, ESQ.

MCELROY, DEUTSCH, MULVANEY & CARPENTER, LLP

3 GATEWAY CTR

100 MULBERRY ST NEWARK, NJ 07102

ATTN: LISA J. LENDERMAN

MIDCAP FINANCIAL LLC

DEPUTY GENERAL COUNSEL

7255 WOODMONT AVE STE 200 BETHESDA, MD 20814

ATTN: LISA J. LENDERMAN

MIDCAP FUNDING IV, LLC

DEPUTY GENERAL COUNSEL 7255 WOODMONT AVE STE 200

BETHESDA, MD 20814

ATTN PAUL M. ALEXANDER, ESQ.

MILLER & MARTIN PLCC

STE 800 1170 PEACHTREE ST, NE

ATLANTA, GA 30309


ATTN WILLIAM A. DUPRE, IV, ESQ. MILLER & MARTIN PLCC

STE 800

1170 PEACHTREE ST, NE ATLANTA, GA 30309

ATTN ANDREW T MILTENBERG, ESQ NESENOFF & MILTENBERG, LLP

363 SEVENTH AVE, 5TH FL

NEW YORK, NY 10001

ATTN KIMBERLY C LAU, ESQ

NESENOFF & MILTENBERG, LLP

363 SEVENTH AVE, 5TH FL NEW YORK, NY 10001

ATTN MARK I. FISHMAN, ESQ

NEUBERT, PEPE & MONTEITH, PC

195 CHURCH ST 13TH FL

NEW HAVEN, CT 06510

ATTN: KAREN WESTERVELT NEW YORK STATE DEPARTMENT OF HEALTH

OFFICE OF THE COMMISSIONER

CORNING TOWER

ALBANY, NY 12237

NEW YORK STATE DEPARTMENT OF LABOR

STATE OFFICE BUILDING

ALBANY, NY 12240

ATTN: P. WILLIAMSON

NEW YORK STATE DEPT. OF TAXATION & FINANCE

TAX COMPLIANCE DIVISION 15 METROTECH CTR FL 5

BROOKLYN, NY 11201

ATTN: DEVORA COHN, LEGAL AFFAIRS

NEW YORK STATE DEPT. OF TAXATION AND FINANCE

345 ADAMS STREET, 3RD FLOOR BROOKLYN, NY 11201

NYS DEPT. OF TAXATION & FINANCE BANKRUPTCY/SPECIAL PROCEDURES SECTION

PO BOX 5300

ALBANY, NY 12205

NYSNA BENEFITS 3 PINE WEST PLAZA

WASHINGTON AVE. EXT.

ALBANY, NY 12205

ATTN: LAURA J. MEEHAN

OFFICE OF ATTORNEY GENERAL

MEDICAID FRAUD CONTROL UNIT

ONE BLUE HILL PLZ, 6TH FL PEARL RIVER, NY 10965

ATTN: JAMES G. SHEEHAN

OFFICE OF THE MEDICAID INSPECTOR GENERAL

800 NORTH PEARL STREET

ALBANY, NY 12204

OFFICE OF THE MOUNT VERNON CITY ATTORNEY

C/O MOUNT VERNON CITY COURT RONALD A. BLACKWOOD BLDG

MOUNT VERNON, NY 10550

OFFICE OF THE NEW ROCHELLE CITY ATTORNEY

515 NORTH AVE NEW ROCHELLE, NY 10801


OFFICE OF THE STATE COMPTROLLER

OFFICE OF UNCLAIMED FUNDS

110 STATE ST ALBANY, NY 12207

ATTN: ERIC H. HOLDER, JR, ATTORNEY GENERAL OFFICE OF THE UNITED STATES ATTORNEY GENERAL

U.S. DEPARTMENT OF JUSTICE

950 PENNSYLVANIA AVE NW WASHINGTON, DC 20530

ATTN: SUSAN GOLDEN, ESQ

OFFICE OF THE UNITED STATES TRUSTEE

FOR THE SOUTHERN DISTRICT OF NEW YORK U.S. FEDERAL OFFICE BUILDING

NEW YORK, NY 10014

ATTN: WILLIAM E. CURTIN, ESQ.

OFFICE OF THE UNITED STATES TRUSTEE

FOR THE SOUTHERN DISTRICT OF NEW YORK U.S. FEDERAL OFFICE BUILDING

NEW YORK, NY 10014

OFFICE OF THE WESTCHESTER COUNTY ATTORNEY

148 MARTINE AVE

FL 6


OMEGA ENVIRONMENTAL

280 HUYLER ST

SOUTH HACKENSACK, NJ 07606

ATTN HARVEY A STRICKON, ESQ.

PAUL HASTINGS LLP

75 E 55TH ST NEW YORK, NY 10022

ATTN: CYNTHIA COHEN, ESQ.

PAUL HASTINGS LLP

515 S FLOWER ST FL 25 LOS ANGELES, CA 90071

ATTN ANNE PENACHIO, ESQ.

PENACHIO MALARA LLP 235 MAIN ST

STE 610


ATTN FRANCIS J. MALARA, ESQ.

PENACHIO MALARA LLP 235 MAIN ST

STE 610


ATTN C. WAYNE OWEN, ESQ.

PENSION BENEFIT GUARANTY CORPORATION

OFFICE OF THE CHIEF COUNSEL

1200 K ST., N.W. WASHINGTON, DC 20005

ATTN: FRANKLIN G. TATE JR, LEAD FINANCIAL ANALYST

PENSION BENEFIT GUARANTY CORPORATION

ASSET CONTROL AND LIQUIDATION GROUP

CORPORATE INVESTMENTS DEPARTMENT WASHINGTON, DC 20005

ATTN ANGELA Z. MILLER, ESQ.

PHILLIPS LYTLE LLP

3400 HSBC CENTER BUFFALO, NY 14203

ATTN JEFFREY A. REICH, ESQ

REICH REICH & REICH, PC

235 MAIN ST STE 450 WHITE PLAINS, NY 10601


ATTN LAWRENCE R. REICH, ESQ REICH REICH & REICH, PC

235 MAIN ST STE 450


ROBERTSON ENTERPRISES, INC.

301 ARCHER RD

MAHOPAC, NY 10541

ATTN: MATTHEW GAMMONS

ROSENBAUM & ROSENBAUM, P.C.

100 WALL ST, 15TH FL NEW YORK, NY 10005

ATTN ALYSON M. FIEDLER, ESQ.

SCHIFF HARDIN LLP

666 FIFTH AVE NEW YORK, NY 10103

ATTN LOUIS T. DELUCIA, ESQ SCHIFF HARDIN LLP

666 FIFTH AVE

NEW YORK, NY 10103

ATTN PETER J. KIERNAN, ESQ. SCHIFF HARDIN LLP

666 FIFTH AVE

NEW YORK, NY 10103

ATTN JOEL M. SHAFFERMAN, ESQ.

SHAFFERMAN & FELDMAN, LLP

18 E 41 ST STE 1201 NEW YORK, NY 10017

ATTN ERIC S. GOLDSTEIN, ESQ.

SHIPMAN & GOODWIN LLP

ONE CONSTITUTION PLZ HARTFORD, CT 06103

ATTN LATONIA C. WILLIAMS, ESQ.

SHIPMAN & GOODWIN LLP ONE CONSTITUTION PLZ

HARTFORD, CT 06103

ATTN ARIELLA THAL SIMONDS, ESQ.

SIDLEY AUSTIN LLP 555 W 5TH ST

LOS ANGELES, CA 90013

ATTN JEFFREY E. BJORK, ESQ.

SIDLEY AUSTIN LLP

555 W 5TH ST

LOS ANGELES, CA 90013

ATTN SOPHIA P. MULLEN, ESQ.

SIDLEY AUSTIN LLP

787 7TH AVE

NEW YORK, NY 10019

ATTN LORI K. SAPIR, ESQ.

SILLS CUMMIS & GROSS, PC

30 ROCKEFELLER PLZ 29TH FL

NEW YORK, NY 10112

ATTN KATHLEEN M. MILLER, ESQ.

SMITH, KATZENSTEIN & JENKINS

800 DELAWARE AVE STE 1000 P.O. BOX 410

WILMINGTON, DE 19801


ATTN CLARK E. WALTER, ESQ SOUND SHORE HEALTH SYSTEM, INC

16 GUION PL

NEW ROCHELLE, NY 10801

STONHARD, A DIVISION OF STONCOR GROUP

1000 E PARK AVE

MAPLE SHADE, NJ 08052

SUN LIFE ASSURANCE COMPANY OF CANADA (US)

ONE SUN LIFE EXECUTIVE PARK WELLESLEY HILLS, MA 02481

ATTN: CRAIG BJORNSUND, SR VP - MANAGING DIRECTOR SUN LIFE ASSURANCE COMPANY OF CANADA (US)

C/O NORTHMARQ

1 PENN PLZ STE 1421

NEW YORK NY 10119 ATTN JOYCE L. ELDEN, AVP AND SENIOR COUNSEL

SUN LIFE FINANCIAL

ONE SUN LIFE EXECUTIVE PARK

SC 2335

WELLESLEY HILLS, MA 02481

ATTN DAVID B. ROSENBERG, ESQ. TODD & LEVI, LLP

444 MADISON AVE

STE 1202

NEW YORK, NY 10022

ATTN JILL LEVI, ESQ.

TODD & LEVI, LLP

444 MADISON AVE STE 1202

NEW YORK, NY 10022

ATTN BRIAN F. MOORE, ESQ.

TOGUT, SEGAL & SEGAL LLP

1 PENN PLZ STE 3335 NEW YORK, NY 10119

ATTN FRANK A. OSWALD, ESQ

TOGUT, SEGAL & SEGAL LLP 1 PENN PLZ STE 3335

NEW YORK, NY 10119

ATTN SCOTT A. GRIFFIN, ESQ.

TOGUT, SEGAL & SEGAL LLP 1 PENN PLZ STE 3335

NEW YORK, NY 10119

ATTN: LORETTA E. LYNCH

U.S. ATTORNEY FOR THE EASTERN DISTRICT OF NY

271 CADMAN PLAZA EAST

BROOKLYN, NY 11201

U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES

JACOB JAVITS FEDERAL BUILDING

26 FEDERAL PLAZA - SUITE 3312 NEW YORK, NY 10278

ATTN TOMOKO ONOZAWA, ASST. US ATTY

UNITED STATES ATTORNEY'S OFFICE

SOUTHERN DISTRICT OF NEW YORK 86 CHAMBERS ST FL 3

NEW YORK, NY 10007

ATTN EDWARD A. SMITH, ESQ.

VENABLE LLP

ROCKEFELLER CTR 1270 AVE OF THE AMERICAS

NEW YORK, NY 10020


ATTN: DANIEL FLOURNOY WALLER LANSDEN DORTCH & DAVIS

COUNSEL TO MIDCAP FINANCIAL, LLP

511 UNION ST STE 2700 NASHVILLE, TN 37219

ATTN ROBERT P. SWEETER, ESQ. WALLER LANSDEN DORTCH & DAVIS, LLP

NASHVILLE CITY CTR

511 UNION ST STE 2700 NASHVILLE, TN 37219

ATTN: KATIE STENBERG, ESQ.

WALLER LANSDEN DORTCH & DAVIS, LLP

NASHVILLE CITY CTR 511 UNION ST STE 2700

NASHVILLE, TN 37219

WEISS, ZARETT, BROFMAN & SONNENKLAR, P.C.

3333 NEW HYDE PARK RD STE 211

NEW HYDE PARK, NY 11042


Date post:	17-Apr-2018
Category:	Documents
Upload:	doanduong
View:	218 times
Download:	0 times

13-22840-rdd Doc 881 Filed 10/24/14 Entered 10/24/14...

Documents