IN RE GEO. W. PARK SEED CO., INC. (Bankr.D.S.C. 7-22-2010)

Case No. 10-02431-jw, (JOINT ADMINISTRATION).United States Bankruptcy Court, D. South Carolina.
July 22, 2010

ORDER GRANTING SUBSTANTIVE CONSOLIDATION
JOHN WAITES, Bankruptcy Judge

The relief set forth on the following pages, for a total of 9
pages including this page, is hereby ORDERED.

Page 2

ORDER GRANTING SUBSTANTIVE CONSOLIDATION
This matter comes before the Court upon the motion (“Motion”) of L. Stan Neely (“Trustee”), the Chapter 11 Trustee for Geo. W. Park Seed Co., Inc. (“Park Retail”); Park Seed Wholesale, Inc. (“Park Wholesale”); Jackson Perkins Company, Inc. (“JPC”); J P Acquisition, Inc. (“JPA”); and Jackson Perkins Wholesale, Inc. (“JPW”) (collectively “Debtors”) for the entry of an order substantively consolidating these bankruptcy cases. Notice of the hearing on the Motion was provided on an expedited basis by order of the Court. Rosetree Nurseries, LLC filed an objection. The Unsecured Creditors Committee and Wells Fargo Bank, N.A. appeared at the hearing in support of the Trustee’s Motion.

The Court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 157 and 1334. This matter is a core proceeding pursuant to 28 U.S.C. § 157(b)(2), and venue is proper pursuant to 28 U.S.C. §§ 1408 and 1409. Pursuant to Rule 52, Fed.R.Civ.Pro., which is made applicable to this proceeding by Rule 7052, Fed.R.Bankr.P., the Court makes the following Findings of Fact and Conclusions of Law.[1]

FINDINGS OF FACTA. Procedural History
Park Retail, Park Wholesale, and JPC filed petitions for relief under Chapter 11 of the United States Bankruptcy Code (11 U.S.C. §§ 101, et seq., the “Bankrutpcy Code”) on April 2, 2010 (“First Petition Date”). On April 8, 2010, the Court entered an order administratively consolidating these three cases and subsequently entered an order appointing the Trustee as Chapter 11 Trustee for these three debtors. An Unsecured Creditors Committee was formed for the three consolidated cases.

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JPW and JPA filed their petitions for relief on May 10, 2010 (“Second Petition Date”). On May 21, 2010, an order was entered granting administrative consolidation of these cases with the previous three. The same Trustee was appointed as Chapter 11 Trustee for JPA and JPW. The United States Trustee then amended the appointment of the Unsecured Creditors’ Committee (the “Committee”) to add two new members to ensure representation by creditors of all five entities. Thus, the composition of the Committee is the same for all five administratively consolidated cases.

B. Unity of Ownership
Donald and Glenda Hachenberger (the “Hachenbergers”) own 100% of the stock of Park Retail, which, in turn, owns 100% of the stock of Park Wholesale. The Hachenbergers own 10% of the stock of JPA, with the other 90% owned in equal shares by three Trusts owning non-voting shares of JPA. Each of the Trusts is in the name of one of the Hachenberger’s children. JPA owns 100% of JPC and JPW.

C. Pre-Petition Intercompany Transfers, Assets, and Liabilities
Prior to the First Petition Date, money and assets flowed freely among the Debtors. The Debtors’ management team had weekly meetings to determine which of the Debtors needed money for the week and which of the Debtors had money available. Funding needs were then allocated among all of the Debtors without regard to their source. These transfers were not always recorded on the Debtors’ books and records.

Because of the intercompany transfers, the Debtors’ books and records are inaccurate. It is not possible to determine with certainty which assets belong to which Debtors and which Debtors have obligations to which creditors. As a result, the information on each of the Debtors’ bankruptcy schedules is not accurate.

There have been many attempts, both pre-petition and post-petition, to accurately identify and document all intercompany transfers, but these attempts have not been successful. According to testimony presented, the Debtors employed numerous professionals, prior to the First Petition Date, to attempt to untangle these Debtors’ affairs. Despite spending approximately $1,000,000 on professional fees and expenses, these attempts were unsuccessful. The Trustee testified that, in his opinion, it could cost over $1,200,000 to separate these Debtors, that any such effort would take many months to complete, and that the result would necessarily remain inexact and indefinite.

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D. Employees, Management, and Administration
All of the Debtors’ operations are conducted from a facility located in Greenwood, South Carolina which is maintained as their principal place of business. The Debtors share a president, Charles Fox, and general counsel, Kim Thomason. The Debtors also share the following: general management; employees; administration; human resources; accounting; information technology; catalog services; creative support; call center personnel; and e-commerce employees. Although the Debtors and the Trustee have made attempts to allocate the costs of these services among the Debtors, it is very difficult to value these services on a per-entity basis, and all attempted allocations are inexact. The Debtors’ technical support and information technology centers are maintained as one at the Greenwood facility and cannot be separated without extreme difficulty and a great risk of loss of information.

The majority of the Debtors’ employees are under the impression that they work for one of the five Debtors, either Park Retail or one of the Jackson Perkins entities, and do not recognize that they actually work for five entities. This confusion extends to customers and vendors, who are often confused regarding the identity of the Debtors.

E. The Trustee’s Efforts
Since his appointment, the Trustee has attempted to maintain these entities as separate companies and to identify which Debtors owe which creditors, and which Debtors own which assets, but he has not been successful. At present, JPC is set to begin production of its holiday catalog, which requires a large expenditure. This catalog appears to be a substantial component of the value of the Debtors as a going concern. All potential buyers of the Debtors’ assets are interested in maintaining the catalog, and, if the catalog is not produced, then the interest in the purchase of the Debtors’ assets will dwindle and the purchase price will be diminished.

Currently, JPC does not have the funding necessary for essential upfront expenses of the catalog. JPC has been granted multiple extensions on the payment deadlines for the catalog and cannot extend them any further. If JPC cannot make a substantial payment to purchase paper for the holiday catalog immediately, then it will lose its paper order and be unable to produce a timely catalog. Outside of bankruptcy and in the normal course of these Debtors’ operations, Park Retail and Park Wholesale would transfer the funds to JPC to pay for these items. However, this cannot be done within the bankruptcy, absent consolidation. If JPC does not obtain funding for this catalog immediately, the value of the Debtors’ estates will be impacted substantially.

Page 5

CONCLUSIONS OF LAW
“Substantive consolidation is an action allowed by the broad equitable powers of 11 U.S.C. § 105.” Campbell vs. Cathcart (In re Derivium Capital, LLC), 380 B.R. 429, 441 (Bankr. D.S.C. 2006) (citing Sampsell v. Imperial Paper Color Corp., 313 U.S. 215, 218 (1941)). In order for a court to entertain a motion for substantive consolidation there must be notice and an opportunity to be heard. In re Bonham, 229 F.3d 750, 765 n. 9 (9th Cir. 2000).

“Courts have ordered substantive consolidation in numerous procedural contexts,” including upon motion and as a contested matter. In re Bonham, 229 F.3d 750, 765 n. 9 (9th Cir. 2000); see Munford, Inc. v. TOC Retail, Inc. (In the Matter of Munford, Inc.), 115 B.R. 390 (N.D. Ga. 1990) (substantive consolidation brought before Court via adversary proceeding by a debtor seeking to substantively consolidate with non-debtors); In re Giller, 962 F.2d 796 (8th Cir. 1992) (substantive consolidation of six related Chapter 11 debtors); Fed. Deposit Ins. Corp. v. Colonial Realty Co., 966 F.2d 57 (2nd Cir. 1992) (substantive consolidation in Chapter 7). Courts have also ordered substantive consolidation prior to the filing of a plan of reorganization and disclosure statement. See In re Keene Properties of South Carolina, C/A No. 04-06897-W, slip op. (Bankr. D.S.C. Dec. 4, 2004) (substantive consolidation ordered in December 2004, with plan and disclosure statement not filed until September 2005). In all of the above cited cases, substantive consolidation was ordered outside of the context of a plan of reorganization. “No uniform guideline for determining when to order substantive consolidation has emerged.” In re Bonham, 229 F.3d at 765. In addition, “[c]ourts have permitted the consolidation of non-debtor and debtor entities in furtherance of the equitable goals of substantive consolidation” In re Bonham, 229 F.3d 750, 765 (9th Cir. 2000).

South Carolina courts use the test adopted in the Second Circuit to determine whether to substantively consolidate a debtor’s estate with a related entity. Derivium, 380 B.R. at 442
(citing In re Keene Properties of S.C., C/A No. 04-06897-W, slip op. (Bankr.D.S.C. Dec. 4, 2004)). “Under this test, substantive consolidation is appropriate when 1) creditors dealt with the entities as a single economic unit and did not rely on separate identities in extending credit or 2) when the affairs of the debtor are so entangled that consolidation will benefit all creditors.” Id.; Union Sav. Bank v. Augie/Restivo Banking Co., Ltd. (In re Augie/Restivo Banking Co., Ltd.), 860 F.2d 515 (2nd
Cir. 1988).

In Derivium, the following was sufficient to justify substantive consolidation: (1) the affairs of Derivium and the non-debtor entities were so entangled that their pre-petition operations were as a single entity for all practical purposes; (2) consolidation would benefit creditors because untangling the

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pre-petition affairs would be unduly expensive; (3) Derivium and the non-debtor entities had unity of ownership; (4) debt, guarantees, and cash were shared between Derivium and the non-debtors, as well as transfers of assets without observation of corporate formalities; (5) Derivium and/or at least one of the non-debtors were grossly undercapitalized; (6) the estate would benefit by avoiding the harm caused by the non-debtors from transfers of assets and other actions; (7) the estate would benefit by increasing assets for distribution; (8) the estate would benefit by streamlining the liquidation/distribution processes; and (9) creditors of Derivium and the non-debtors did not rely on their separate identities when extending credit.

Application of these elements to the facts in the instant case reveals the following:

Entangled Pre-Petition Affairs and Operation as a Single Entity
Prior to April 2, 2010 (the “First Petition Date”), the Debtors operated as one entity and commonly commingled funds. At that time, the Debtors operated out of one facility, shared employees and management, and shared resources. The operations were so entangled that customers, employees, and vendors had difficulty distinguishing between the Debtors and were often confused by the different Debtor entities.

Expense to Untangle and Effect on Creditors
The affairs of these Debtors appear to be hopelessly entangled. The Trustee indicates that any attempt to separate the estates would cost over $1,000,000 and would take many months to complete. Consolidation prevents the need for these expenditures and provides creditors the best opportunity to receive a distribution. Benefit to these creditors is indicated by the fact that consolidation is supported by the Unsecured Creditors Committee.

Unity of Ownership
The Debtors are all owned by the same family or entities owned by that family.

Commingling of Funds and Transfers without Observation ofCorporate Formalities
Money flowed freely between the Debtors pre-petition, and these transfers were not always properly recorded. Corporate formalities with regard to transactions and interaction among the Debtors were not always observed. As a result of these intercompany transfers, which have taken place over an extended period of time, the Debtors and Trustee cannot determine with any degree of certainty which debts belong to which Debtor or which assets belong to which Debtor.

Benefit to Undercapitalized Debtor

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Without substantive consolidation, one of the Debtor entities will be unable to fund the holiday catalog which is essential to all of the Debtors’ continued operations and significant to potential purchasers. Consolidation will allow the transfer of funds among the entities and will allow the Debtors to meet the deadlines placed on the production of this holiday catalog. The testimony presented by the Trustee indicates that substantive consolidation is critical to effectuate the best means of reorganization.

Avoiding Harm to the Estate
The facts of the present case do not involve a non-debtor entity whose actions might harm the estate. Therefore, this element does not apply to the instant case. There is no evidence, however, that consolidation would harm the estates in any way, and in fact the testimony revealed just the opposite.

Increasing Assets for Distribution and Streamlining theDistribution Process
At present, it is undetermined which creditors are entitled to distributions from which of the Debtors’ estates, or which assets belong to which estates. These determinations will be costly and time consuming, and the results inexact. By the time these Debtors’ affairs are untangled, if that is even possible to achieve, there is no guarantee that all creditors will receive a distribution. Substantive consolidation of the Debtors will streamline the distribution process, making it more likely that the creditors will receive distributions, and more likely that the creditors will receive distributions in a timely manner.

Creditors Did Not Rely on Separate Identities when ExtendingCredit
Creditors were often confused with regard to the identity of the Debtor, and many creditors treated the Debtors as if they were one entity. Although more than one of the Debtor entities may have done business with a particular creditor, the Debtors often had only one account with those creditors. Thus, creditors did not rely on separate corporate identities when extending credit to the Debtors.

Analyzing the factors above, the Court is satisfied that there is sufficient justification to substantively consolidate the Debtors’ bankruptcy estates. Based upon the foregoing findings and conclusions, it is hereby ORDERED, ADJUDGED AND DECREED that:

1. The Trustee has provided sufficient notice of the Motion and hearing pursuant to the order of the Court and in compliance with Federal Rule of Bankruptcy Procedure 4001.

2. The Motion is granted and the Debtors’ estates are substantively consolidated, effective July 12, 2010, under Case No. 10-02431-jw; provided that nothing herein contained shall affect the cash collateral orders previously entered in these proceedings; and provided further that the secured status of

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valid liens, mortgages, and security interests are preserved, without change, to the extent such mortgages, liens, and security interests were secured as of the effective date of this order.

AND IT IS SO ORDERED.

Page 1

Notice Recipients

Case: 10-02431-jw Form ID: pdf01 Total: 437

Recipients of Notice of Electronic Filing:

ust US Trustee’s Office USTPRegion04.CO.ECF@usdoj.gov

intp US Bankruptcy Court Chuck_Meetze@scb.uscourts.gov

aty Buchalter Nemer schristianson@buchalter.com

aty Weltman, Weinberg Reis Co LPA brodellecf@weltman.com

aty Barbara George Barton bbarton@bartonlawsc.com

aty J. Nathan Galbreath ngalbreath@nelsongalbreath.com

aty Jane H. Downey jane@mttlaw.com

aty Janet B. Haigler jhaigler@finkellaw.com

aty Janet B. Haigler jhaigler@finkellaw.com

aty Janet B. Haigler jhaigler@finkellaw.com

aty John B. Butler, III jbbiii@bellsouth.net

aty John B. Kelchner kelchner@kornlawfirm.com

aty Joseph D. Frank jfrank@fgllp.com

aty Joseph F. Buzhardt, III Joseph.F.Buzhardt@usdoj.gov

aty Joseph F. Buzhardt, III USTPRegion04.CO.ECF@usdoj.gov

aty Julio E. Mendoza, Jr. rmendoza@nexsenpruet.com

aty Lawrence M. Hershon lawrencehershon@parkerpoe.com

aty R. Geoffrey Levy llfecf@levylawfirm.org

aty Richard R. Gleissner rgleissner@finkellaw.com

aty Robert C. Byrd bobbybyrd@parkerpoe.com

aty Rory D. Whelehan rwhelehan@wcsr.com

aty Steven K. Kortanek skortanek@wcsr.com

aty Tara E. Nauful tnauful@hsblawfirm.com

aty William Harold Short, Jr. bshort@hsblawfirm.com

TOTAL: 24

Recipients submitted to the BNC (Bankruptcy Noticing Center):

db Geo. W. Park Seed Co., Inc. PO Box 52999 Greenwood, SC 29649

intp White Flower Farm, Inc. Nelson Galbreath, LLC 25 East Court Street Suite
201 Greenville SC, 29601 UNITED STATES

cr Wells Fargo Bank, N.A. c/o Robert C. Byrd Parker Poe Adams Bernstein LLP 200 Meeting Street,
Suite 301 Charleston, SC 29401

cr Day Seckler LLP c/o Mr W Day, CPA, CIRA, CVA 300 Westage Business Crt Dr Suite
160 Fishkill, NY 12524

cr Haynsworth Sinkler Boyd, P.A. c/o William H. Short PO Box 11889 Columbia, SC 29211

cr Donald J. Hackenberger 4878 Markham Woods Road Longwood, FL 32779

tr L Stan Neely 4112 Barton Lane Rock Hill, SC 29732

cr Rosetree Nursery, LLC, isaoa 1 Corporate Dr. Ste. 360 Lake Zurich, IL 60047-8924

cr IKON Financial Services PO Box 13708 Macon, GA 31208-3708

cr Chase Paymentech Solutions LLC Attn: Lazonia Clark 14221 Dallas Pkwy, Bldg II Dallas, TX
75254

intp The Conard-Pyle Co. c/o Tara E. Nauful Haynsworth Sinkler Boyd, P.A. P.O. Box
11889 Columbia, SC 29211

cr Oracle America, Inc. Buchalter Nemer Shawn M. Christianson 333 Market St., 25th Floor San
Francisco, Ca 94105

intp Jackson Perkins Company, Inc. PO Box 5002 Hodges, SC 29653

intp Park Seed Wholesale, Inc. PO Box 52999 Greenwood, SC 29649

intp J P Acquisition, Inc. 2 Floral Avenue PO Box 5002 Hodges, SC 29653

intp Jackson Perkins Wholesale, Inc. 2 Floral Avenue PO Box 5002 Hodges, SC 29653

cr Robert Colacello PO Box 1160 Stevenson, WA 98648

cr Rosetree Nurseries, LLC, isaoa 1 Corporate Dr. Ste. 360 Lake Zurich, IL 60047-8924

cr IBM Credit LLC Attn Ian Winchester Special Handling Gro 4111 Northside Parkway Atlanta, GA
30327

aty Cynthia M. Lover PO Box 2740 Myrtle Beach, SC 29578-2740

aty David S Wood RUDEN McCLOSKY SMITH SCHUSTER RUSSELL PA 420 S Orange Ave Suite
920 PO Box 4950 Orlando, FL 32802-4950

541391801 A M LEONARD INC PO BOX 816 PIQUA OH 45356-0816

541429409 A T CLAYTON CO INC 300 ATLANTIC STREET 7TH FLOOR STAMFORD CT
06901-3513

541391803 A-C LOGISTICS PO BOX 750 ANDERSON SC 29622-0760

541391804 ADOBE SYSTEMS INC 75 REMITTANCE DRIVE SUITE 1025 CHICAGO IL
60675-1025

541391805 AMERICAN EXPRESS PO BOX 650448 DALLAS TX 75265-0448

541391806 AMERICAN HERITAGE LIFE INS CO PO BOX 650514 DALLAS TX 75265-0514

541391807 AMERIGAS 223 HWY 28 BYPASS ANDERSON SC 29624

541391808 ARROWHEAD ALPINES PO BOX 857 FOWLERVILLE MI 48836

541439210 ARTEHOUSE ATTN BARBARA (ACCOUNTING) 2201 STURGIS RD UNIT A OXNARD CA
93035

541449267 ATRADIUS COLLECTIONS, INC. 1200 N. ARLINGTON HEIGHTS RD. SUITE 410 ITASCA,
IL 60143

541470917 American Express Travel Related Services Co Inc Corp Card c/o Becket and Lee LLP POB
3001 Malvern PA 19355-0701

541391809 BALL HORTICULTURAL COMPANY 75 REMITTANCE DRIVE SUITE 1114 CHICAGO IL
60675-1114

541391810 BANK OF AMERICA PLATINUM PLUS BUSINESS CARD PO BOX 15710 WILMINGTON DE
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STREET GREENVILLE SC 29601

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541391822 CAPSUGEL PO BOX 640091 PITTSBURGH PA 15264-0091

541391823 CAROLINA PRINT CONSULTANTS PO BOX 267 LAURENS SC 29360

541391824 CARTER SMITH MERRIAM ROGERS TR ATTORNEYS AT LAW PO BOX
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541439211 CASA FLORA INC PO BOX 41140 DALLAS TX 75241-0140

541391825 CC DICKSON CO PO BOX 13501 ROCK HILL SC 29731-3501

541392015 CC 1216 W PATRICK STREET KISSIMMEE FL 34745-0668

541392016 CCS 319 YARD DRIVE VERONA WI 53593

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541473537 CHARLES ANDERSON 6081 HILLCREST ROAD MEDFORD OR 97504

541391830 CHEMGARD INC PO BOX 25061 GREENVILLE SC 29616

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541391832 CLARITY CONNECT INC 352A RALEIGH STREET HOLLY SPRINGS NC 27540

541391833 CLEAN AIR GARDENING 2266 MONITOR STREET DALLAS TX 75207

541391834 CLEARVIEW HORTICULTURAL PROD 5543 264TH ST RR1 ALDERGROVE BC V4W
1K4

541392017 CM SYSTEMS 1533 NEW BRITAIN AVE FARMINGTON CT 06032-3306

541391835 CM SYSTEMS LLC 1533 NEW BRITAIN AVE FARMINGTON CT 06032-3306

541391836 COMMERCIAL WARE INC C/O MICROS — RETAIL 1800 WEST PARK
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541391837 COMMISSIONERS OF PUBLIC WORKS PO BOX 549 GREENWOOD SC 29648-0549

541391838 COMPUTER CONSULT MERCH 1216 W PATRICK ST PO BOX 45-1465 KISSIMMEE FL
34745-0668

541391839 CONNECTED SOFTWARE INC PO BOX 29 WEST NEWBURY MA 01985

541391840 CONRAD FAFARD INC PO BOX 281153 ATLANTA GA 30384-1153

541391841 COOL SPRINGS PRESS D/B/A WAYNICK BOOK GROUP 101 FOREST CROSSING
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541410957 CPW PO BOX 549 GREENWOOD SC 29648

541391842 CT CORPORATION PO BOX 4349 CAROL STREAM IL 60197-4349

541391843 CXTEC PO BOX 3765 SYRACUSE NY 13220-3765

541392018 CXTEK 5404 SOUTH BAY ROAD SYRACUSE NY 13212

541433757 CYNTHIA M LOVER COUNSEL FOR SPRING VALLEY GREENHOUSE PO BOX
2740 MYRTLE BEACH SC 29578

541423669 Countryman Pkging Design Inc 16920 25th Avenue N Minneapolis MN 55447-2230

541410948 DARWIN PLANTS PO BOX 40 2180 AA HILLEGOM THE NEVERLANDS

541391844 DAVE WILSON NURSERY 19701 LAKE ROAD HICKMAN CA 95323-9706

541391845 DAVID AUSTIN ROSES LTD 15393 HWY 64 W TYLER TX 75704-6435

541473551 DAVIDSON GREENHOUSES 3147 E LADOGA ROAD CRAWFORDSVILLE IN 47933

541392019 DEERFIELD COMMUNICATIONS 4241 OLD US 27 SOUTH PO BOX 851 GAYLORD MI
49734

541410947 DEVROOMEN HOLLAND GARDEN PROD PO BOX 189 RUSSELL IL 60075

541410958 DHL EXPRESS C/O TOM VANDERBLOEMEN ESQ GALVAN WHITE AND BOYD 55
BEATTIE PLACE STE 1200 GREENVILLE SC 29601

541391846 DHL EXPRESS INC PO BOX 277290 ATLANTA GA 30384-7290

541392020 DIGITAL DOC SYSTEMS 415 PISGAH CHURCH RD #313 GREENSBORO NC 27455

541418355 DIRECT MEDIA/MILLARD 5711 S. 86TH CIRCLE OMAHA, NE 68127

541391847 DLA PIPER USA LLP 100 N TAMPA STREET SUITE 2200 TAMPA FL 33602-5809

541391848 DMC PRODUCTS PO BOX 248 COLUMBIA PA 17512

541391849 DOMINION CARTON PO BOX 614 BRISTOL VA 24203-0614

541391850 DORITY MANNING ATTORNEYS AT LAW PA PO BOX 1449 GREENVILLE SC
29602-1449

541473528 DOTTIE JONES 3393 ERWIN MILL ROAD HONEA PATH SC 29654

541391851 DUKE ENERGY PO BOX 70516 CHARLOTTE NC 28272-0516

541406346 DUKE ENERGY CAROLINAS PO BOX 1006 ECO3T CHARLOTTE NC 28201

541473548 DUTCH VALLEY GROWERS 4067 E 4000 N RD BOURBANAISS IL 60914-4094

541391852 DYNAMIX GROUP PO BOX 116609 ATLANTA GA 30368-6609

541391853 DYNATEK INDUSTRIES INC PO BOX 260441 ENCINO CA 91426-0441

541391854 DYSART CORPORATION WINCHESTER GARDENS 60 ELM STREET CANAL
WINCHESTER OH 43110

541457860 Donald Hasckenberger 2878 Markham Woods Road Longwood FL 32779

541474412 Donald Hechenberger 2878 Markham Woods Road Longwood FL 32779

541391855 EBRAND MEDIA 3520 NE SCHUYLER STREET PORTLAND OR 97212-5151

541391856 ELLIOTT DAVIS CO LLP PO BOX 6286 GREENVILLE SC 29606-6286

541391857 ENVIRO-SAFE LABORATORIES INC 1579 BARBER ROAD SARASOTA FL 34240

541473536 ERICA GRIZZLE 18486 HWY 25 WARE SHOALS SC 29692

541439215 ESHRAGHI NURSERIES LLC 26985 SW FARMINGTON ROAD HILLSBORO OR 97123

541391858 EVEREST SCALE INC 14 DUNBAR ST GREENVILLE SC 29601-3415

541391859 EXACO INC 10203-B METROPOLITAN DRIVE AUSTIN TX 78758

541392009 EXMER LLC 605 CRESCENT EXECUTIVE CT STE 336 LAKE MARY FL 32746-2187

541391860 EXPERIAN MARKETING SERVICES 21221 NETWORK PLACE CHICAGO IL 60673-1212

541452525 F AND W PUBLICATIONS 4700 E GALBRAITH ROAD CINCINNATI OH 45236-2726

541423670 F and W Publication 4700 E Galbraith Road Cincinnati OH 45236-2726

541439213 FALL CREEK FARM NURSERY 39318 JASPER-LOWELL ROAD LOWELL OR 97452

541451744 FALL CREEK FARM NURSERY INC 39318 JASPER LOWELL RD LOWELL OR 97452

541410949 FASTENAL COMPANY 2001 THEURER BLVD WINONA MN 55987

541391861 FEDEX PO BOX 371461 PITTSBURGH PA 15250-7461

541426116 FEDEX TRADE NETWORKS TRANSPORT BROKERAGE INC 128 DEARBORN
STREET BUFFALO NY 14207

541391862 FERRY-MORSE SEED CO PO BOX 933950 ATLANTA GA 31193-3950

541391863 FILTERS SOUTH INC 656 WRAGGS FERRY RD GEORGETOWN SC 29440-6837

541410961 FIRST CITIZENS BANK ATTN RHETT BAKER PO BOX 1545 GREENWOOD SC
29648-1545

541473543 FISHER FARMS 9650 SW HARDEBECK RD GASTON OR 97119-9017

541391864 FOX GLOVE GREENHOUSES PO BOX 1995 KINGSTON WA 98346

541391865 FRANK C MOSER 22400 TUCKAHOE ROAD ALVA FL 33920-4024

541401020 FRATELLI INGEGNOLI MILANO 65 VIA ORESTE SALOMONE 20138 MILANO, ITALY

541473541 FREE CONFERENCING CORPORATION 110 W OCEAN BLVD SUITE C LONG BEACH CA
90802

541391866 FREEMAN GRAPHIC SYSTEMS PO BOX 8977 GREENVILLE SC 29604-8977

541473550 FRESH HOPS 36180 KINGS VALLEY HWY PHILOMATH OR 97370

541391867 FUNGI PERFECTI PO BOX 7634 OLYMPIA WA 98507-7634

541420292 Fia Card Services, NA As Successor In Interest to Bank of America NA and Mbna America Bank 1000
Samoset Drive DE5-023-03-03 Newark, DE 19713

541410962 GARDEN COMPASS 1660 UNION STREET STE 301 SAN DIEGO CA 92101

541392021 GE CAPITAL PO BOX 3083 CEDAR RAPIDS IA 52406-3083

541454103 GENERAL ELECTRIC CAPITAL CORP 1010 THOMAS EDISON BLVD SW CEDAR RAPIDS IA
52404

541401017 GENESIS SEEDS LTD 10 PLAUT ST WEIZMANN SCIENCE PARK REHOVOT 76122,
ISREAL

541473546 GILBERTIES NURSERY P O BOX 118 EASTON CT 06612-0118

541391868 GILLOGLY ENTERPRISES 2483 DOE RUN RD SEQUIM WA 98382-4702

541410950 GILMOUR MFG CO-ROBERT 1961 BISHOP LANE STE 102 LOUISVILLE KY 40218

541410959 GLENDA HACKENBERGER PO BOX 880550 STEAMBOAT SPRINGS CO 80488

541438573 GLOBAL DEBT SOLUTIONS 7301 WEST PALMETTO PARK ROAD SUITE 110B BOCA
RATON FL 33433

541410963 GOOGLE INC DEPT 33654 P O BOX 3090 SAN FRANCISCO CA 94139

541391869 GPA SPEC SUBSTRATE SOLUTIONS BOX 88872 MILWAUKEE WI 53288-0872

541410965 GPA SPEC SUBSTRATE SOLUTIONS BOX 88872 MILWAUKEE WI 53288-0872

541410966 GRAINGER INC DEPT 803855865 PALATINE IL 60038

541410964 GREENWOOD ADVERTISING PO BOX 31 GREENWOOD SC 29648-0031

541410967 GREENWOOD COUNTY 528 MONUMENT ST R-105 GREENWOOD SC 29646-2643

541410968 GRIMES HORTICULTURE 11335 CONCORD HAMPTON RD CONCORD OH 44077

541391871 GRO PRO ORGANICS 12529 GREENSPRING AVE OWINGS MILLS MD 21117

541391872 GROWERS SUPPLY CO INC PO BOX 219 DEXTER MI 48130-0219

541392022 GS1 US PARTNER COMM 7887 WASHINGTON VILLAGE DR SUITE 300 DAYTON OH
45459-8605

541391873 HANDY NURSERY CO 10702 S E MCCREARY LN BORING OR 97009

541450485 HARTFORD SPECIALITY COMPANY C/O HARTFORD FIRE INSURANCE
COMPANY BANKRUPTCY UNIT T-1-55 HARTFORD PLAZA HARTFORD CT 06115

541473549 HARTMANN’S NURSERY P O BOX 100 LACOTA MI 49063-0100

541391874 HAYNSWORTH SINKLER BOYD PA 75 BEATTIE PLACE 11TH FLOOR PO BOX
2048 GREENVILLE SC 29602-2048

541473532 HEATHER HARRIS 801 E GRUMBLING ROAD HODGES SC 29653

541391875 HEWLETT PACKARD COMPANY PO BOX 101149 ATLANTA GA 30392-1149

541410969 HIDDEN HOLLOW NURSERY 214 TANAGER HILL LANE BELVIDERE TN 37306-2129

541391877 HOLLANDIA NURSERIES PO BOX 608 HUBBARD OR 97032-0608

541473545 HOMESTEAD NURSERY 105 BIEZEN BOOSKOOP HOLLAND NLD

541391878 HYDROFARM 2249 SOUTH MCDOWELL EXTENSION PETALUMA CA 94954

541423671 Hanjin Shipping 4300 N Point Parkway Suite 202 Alpharetta GA 30022-4102

541392023 IBM 1 NEW ORCHARD RD ARMONK NY 10504-1722

541410970 IBM CORP 1360 BOUL RENE LEVES MONTREAL QC H3G2 CANADA

541391879 IBM CORP PO BOX 643600 PITTSBURGH PA 15264-3600

541455513 IBM CREDIT LLC C/O IBM CORP BANKRUPTCY COORDINATOR 13800 DIPLOMAT
DR DALLAS TX 75234

541392024 IGF (IBM) 1 NEW ORCHARD RD ARMONK NY 10504-1722

541392025 IGF/IBM 1 NEW ORCHARD RD ARMONK NY 10504-1722

541392026 IKON 70 VALLEY STREAM PKWY MALVERN PA 19355-0989

541391880 IKON FINANCIAL SERVICES PO BOX 740540 ATLANTA GA 30374-0540

541410332 IKON Financial Services Bankruptcy Administration 1738 Bass Road PO Box 13708 Macon
GA 31208-3708

541425247 IKON OFFICE COLUTIONS ACCOUNTS RECEIVABLE CENTER ATTN BANKRUPTCY
TEAM 3920 ARKWRIGHT RD STE 400 MACON GA 31210

541392027 IKON OFFICE SOLUTIONS 70 VALLEY STREAM PKWY MALVERN PA 19355-0989

541391881 IKON OFFICE SOLUTIONS SOUTHEAST DISTRICT PO BOX 532530 ATLANTA GA
30353-2530

541392028 IMMEDION 78 GLOBAL DR SUITE 100 GREENVILLE SC 29607

541391882 IMMEDION 78 GLOBAL DRIVE GREENVILLE SC 29607-7200

541392029 INFOR 13560 MORRIS RD SUITE 4100 ALPHARETTA GA 30004

541442761 INFOR GLOBAL SOLUTIONS (MICHIGAN) INC 13560 MORRIS ROAD STE 4100 ALPHARETTA
GA 30004

541473542 INNOVATIVE MERCHANT SOLUTIONS/INTUIT 21215 BURBANK BLVD WOODLAND HILLS
CA 91367

541391884 INT’L HORTICULTURAL TECH PO BOX 1035 HOLLISTER CA 95024-1035

541392030 INTEK INTEGRATION TECH 33528 SE CENTER ST SNOQUALMIE WA 98065

541391883 INTEK INTEGRATION TECHNOLOGIES 35328 SE CENTER STREET SNOQUALMIE WA
98065

541410971 INTERNAL REVENUE SERVICE MDP 39 1835 ASSEMBLY ST RM 469 COLUMBIA SC
29201

541391885 IPS PACKAGING PO BOX 2009 FOUNTAIN INN SC 29644

541391886 IRISH EYES — GARDEN CITY SEEDS 5045 ROBINSON CANYON RD ELLENSBURG WA
98926

541391887 ISON’S NURSERY VINEYARDS INC PO BOX 190 BROOKS GA 30205-0190

541473547 ISON’S NURSERY AND VINEYARD P O BOX 190 BROOKS GA 30205-0190

541445408 Impressive Enterprises, Inc. 4925 Cash Road Dallas, TX 75247

541473531 J K CRAWFORD 105 MAPLE DRIVE NINETY SIX SC 29666

541410973 JACKSON AND PERKINS WHOLESALE DEPT 8864 LOS ANGELES CA 90084-8864

541391888 JADERLOON COMPANY INC PO BOX 890436 CHARLOTTE NC 28289-0436

541391889 JANPAK GREENVILLE 134 LEADER DRIVE PIEDMONT SC 29673-9488

541391890 JERRY PAVIA PHOTOGRAPHY INC PO BOX 912 BONNERS FERRY ID 83805-0912

541391891 JERSEY ASPARAGUS FARMS INC 105 PORCHTOWN RD ELMER NJ 08318-4519

541410974 JERSEY ASPARAGUS FARMS INC C/O DONALD C SIMPSON ESQ 126 BORTON LANDING
ROAD MOORESTOWN NJ 08057

541391892 JIFFY PRODUCTS OF AMERICA INC 5401 BAUMHART ROAD SUITE B LORAIN OH
44053

541391893 JOHN ELSLEY 520 BRYTE STREET GREENWOOD SC 29649

541391894 JOHN HENRY CO MULTI PACKING SOLUTIONS 75 REMITTANCE DRIVE CHICAGO IL
60675-3111

541411414 Jackson and Perkins Direct Marketing PO Box 5002 Hodges SC 29653

541401021 K SAHIN ZADEN BV HOOFDWEG 19 1424 PC DE KWAKEL, THE NEATHERLANDS

541410972 KAPITEYN POSTBUS 3 ANNA PAULOWNA NH 1760 Aa NETHERLANDS

541451845 KAREN JENNINGS 3015 COKESBURY ROAD HODGES SC 29653

541391896 KCK FARMS LLC 11483 SE AMITY-DAYTON HWY DAYTON OR 97114-8405

541473544 KELLEY GREEN NURSERY P O BOX 1130 DRAIN OR 97435

541391897 KEVIN P DONAGHY D/B/A DONAGHY LAW 195 WEKIVA SPRINGS RD LONGWOOD FL
32779-6199

541391898 KINSMAN CO INC PO BOX 428 PIPERSVILLE PA 18947-0428

541391899 KLEHM’S SONG SPARROW PERENNIAL 13101 EAST RYE ROAD AVALON WI 53505

541401012 KNOWN YOU SEED COMPANY 26 CHUNG CHENG 2ND ROAD KAOHSIUNG TAIWAN
R.O.C

541391900 KNOX NURSERY INC (HODGES) PO BOX 297 HODGES SC 29653-0297

541473529 KRIS LONG 112 WEIMER CIRCLE GREENWOOD SC 29646

541410975 L E COOKE COMPANY C/O CYNTHIA M LOVER ESQ HARRY PAVILACK AND
ASSOC 603 N KINGS HWY MYRTLE BEACH SC 29578-2740

541391901 LABOR STRATEGY LLC 2007 YANCEYVILLE STREET BOX 55 GREENSBORO NC
27405

541410976 LAGRONE PLUMBING C/O BRIAN DUMAS ESQ 9357 TWO NOTCH RD STE
103 COLUMBIA SC 29223

541449083 LAGRONE PLUMBING SERVICES BRIAN DUMAS PEAKE FOWLER LAW FIRM PA 9357
TWO NOTCH ROAD STE 103 COLUMBIA SC 29223

541392031 LAKEVIEW TECH 1901 S MEYERS RD SUITE 600 VILLA PARK IL 60181-5210

541391902 LAMINEX INC D/B/A ID SHOP INC PO BOX 49457 GREENWOOD SC 29649

541391903 LB WHITE CO INC W 6636 LB WHITE RD ONALASKA WI 54650

541409718 LE COOKE COMPANY CYNTHIA M LOVER ATTY FOR CREDITOR PO BOX
8026 MYRTLE BEACH SC 29578

541391905 LOEN NURSERY INC 6803 KINNS ROAD NE WOODBURN OR 97071

541473533 LORI B MCMAHAN 113 EFFIE DRIVE GREENWOOD SC 29649

541473535 LYNN HOWARD 1805 COOLEY ROAD GRAY COURT SC 29645

541392032 LYRIS TECH 6401 HOLLIS STREET SUITE 125 EMERYVILLE CA 94608-1462

541449252 Landmark Plastic Corporation c/o Weltman, Weinberg Reis Co., LPA 323 W. Lakeside Ave., 2nd
Fl. Cleveland, OH 44113

541446588 Larry Gouveia 2034 Asilomar Drive Oakland, CA 94611

541423672 Linkshare Corporation 215 Park Avenue South 9th Floor New York NY 10003

541391906 MAC PAPERS INC WACHOVIA — LOCKBOX DEPT MAC PAPERS LB 930513 ATLANTA
GA 30354-1705

541404068 MACPAPERS INC WACHOVIA-LOCKBOX DEPT MACPAPERS LB 930513 ATLANTA GA
30354-1705

541410977 MANOR VIEW FARM INC 15601 MANOR RD MONKTON MD 21111-2203

541391907 MANOR VIEW FARM INC C/O C RICHARD STEWART 11 WHITSETT ST GREENVILLE SC
29601

541410978 MARLBORO BULB COMPANY 2424 HWY 72/221 EAST GREENWOOD SC 29649

541410979 MARTHA STEWART LIVING 601 WEST 26TH ST 10TH FL NEW YORK NY 10001

541410980 MCGREGOR PLANT SALES INC 1902 WRIGHT PLACE STE 140 CARLSBAD CA 92008

541391908 MCMASTER-CARR SUPPLY CO PO BOX 7690 CHICAGO IL 60680-7690

541410981 MEISTER MEDIA WORLDWIDE 37733 EUCLID AVENUE WILLOUGHBY OH 44094

541391909 MICHELL’S BOX 60160 KING OF PRUSSIA PA 19406-0160

541391910 MICKEY’S MINIS 11530 GRAVOIS RD SAINT LOUIS MO 63126-3612

541391911 MICROSOFT ADCENTER ONE MICROSOFT WAY REDMOND WA 98052

541392033 MICROSRETAIL 1800 WEST PARK DRIVE WESTBOROUGH MA 01581

541392034 MICROSRETAIL/COMMERCIAL WARE 1800 WEST PARK DRIVE WESTBOROUGH MA
01581

541391912 MILLARD GROUP INC PO BOX 3243 OMAHA NE 68103-0480

541391913 MONARCH COLOR CORP PO BOX 75941 CHARLOTTE NC 28275-0941

541391914 MONROVIA GROWERS PO BOX 406964 ATLANTA GA 30384-6964

541391915 MONTAGUE INDUSTRIAL INC PO BOX 2407 SUMTER SC 29151-2407

541425416 MONTAGUE INDUSTRIAL INC 1236A WILSON HALL RD SUMTER SC 29150-1889

541391916 MORAINE PLASTICS LLC 2195 STONEBRIDGE ROAD WEST BEND WI 53095

541392035 MORRIS WIRELESS PO BOX 17069 GREENVILLE SC 29606-8069

541410982 MORRISETT PAPER C/O ROBERT M WHITE ESQ 217 WHITSETT STREET GREENVILLE
SC 29603

541391917 MORRISETTE PAPER CO INC PO BOX 651591 CHARLOTTE NC 28265-1591

541391918 MR LIGHT INC 1843 FAIRVIEW AVE WILLOW GROVE PA 19090

541391919 NAME MEDIA 230 THIRD AVENUE WALTHAM MA 02451

541391920 NELSON DIECUTTING PACKAGING PO BOX 4223 SPARTANBURG SC 29305-4223

541391921 NEW FLORA LLC 972 OLD STAGE ROAD CENTRAL POINT OR 97502

541410983 NEW VISION 135 KIOWA LANE PIEDMONT SC 29673

541391922 NICHOLSON ANDERSON PO BOX 457 109 WEST COURT AVE 1ST GREENWOOD SC
29648

541391923 NORTH CREEK NURSERIES INC 388 NORTH CREEK RD LANDENBERG PA 19350-1542

541392036 NUMARA 2202 NW SHORE BLVD SUITE 650 TAMPA FL 33607

541392037 NUVOX TWO NORTH MAIN ST GREENVILLE SC 29601-2719

541391925 OGLETREE DEAKINS PO BOX 89 COLUMBIA SC 29202

541410489 OGLETREE DEAKINS NASH SMOAK STEWART PC PO BOX 167 GREENVILLE SC
29602

541410984 OLD DOMINION FREIGHT C/O WILLIAM L ELLISON JR ESQ P O BOX 2270 DAVIDSON
NC 28036

541391926 OLD DOMINION FREIGHT LINE INC 4271 BOWMAN INDUSTRIAL COURT CONNELLY GA
30288

541391927 OMNITURE INC DEPT CH 17426 PALATINE IL 60055-7426

541410985 OREGON ASSOC OF NURSERIES 29751 SW TOWN CENTER LOOP WILSONVILLE OR
97070

541391928 ORO FARMS INC PO BOX 003402 SALT LAKE CITY UT 84141-3402

541391929 OUTDOOR SPECIALTY PO BOX 1317 WATKINSVILLE GA 30677

541391930 PALMETTO CUSTOM POLYMERS INC 6591 MONTGOMERY RD CLOVER SC 29710

541473540 PAT CARNEY 47260 ROSE SAGE COURT PALM DESERT CA 92260

541391931 PAUL ECKE RANCH PO BOX 230488 ENCINITAS CA 92023-0488

541391932 PC FARMS LLC 925 CARTER ROAD DELAND FL 32724

541391933 PC MALL FILE 55327 LOS ANGELES CA 90074

541391934 PCA REBUILD CENTER PO BOX 165 HONEA PATH SC 29654-0165

541391935 PETER LINDTNER 3222 S LANDSDOWNE RD WILMINGTON DE 19810-3449

541391936 PITNEY BOWES INC PO BOX 856390 LOUISVILLE KY 40285-6390

541391937 PLANTECK INC 2451 PLACE DESJARDINS NOTRE-DAME DE LOUR QUEBEC CANADA
JOK1K0

541401018 PLATT INDUSTRIES 1410 OLD STAGE ROAD SIMPSONVILLE SC 29681

541391938 PLUMSTONE 1550 EAST BELTLINE SE SUITE 210 GRAND RAPIDS MI 49506-4397

541391939 POPLAR RIDGE NURSERY 4200 MENOKIN ROAD WARSAW VA 22572

541391940 POSTMASTER THOMASTON USPS 103 E THOMPSON ST THOMASTON GA
30286-9998

541391941 POULSEN ROSER INTERNATIONAL C/O DEN DANSKE BANK FREDENSBORG
AFDELING FREDENSBORG DENMARK DK-3480

541392038 PRM 50 N BROCKWAY ST STE 3-5 PALATINE IL 60067-5068

541392039 PRODATA 2809 SOUTH 160TH STREET SUITE 401 OMAHA NE 68130-1755

541391943 PULPIT ROCK INC PO BOX 124 HAMBURG PA 19526-0124

541410986 PUREBRED CREATIVE INC 5243 ROYAL WOODS TUCKER GA 30084

541391944 PUSH PRODUCTS 19 CUMMINGS RD MONMOUTH JUNCTIO NJ 08852

541411413 Park Seed Wholesale, Inc PO Box 52999 Greenwood SC 29649

541446610 Patrick Carney 47260 Rose Sage Court Palm Desert, CA 92260

541396070 Pleasant View Gardens Mr B Vater Controller 7316 Pleasant Street Loudon NH 03307

541396069 Pleasant View Gardens Mr Henry Huntington, President 7316 Pleasant Street Loudon NH
03307

541439212 Q AND Z NURSERY INC 11409 E FLAGG ROAD ROCHELLE IL 61068

541410987 QUAD GRAPHICS INC N63W23075 HWY 74 SUSSEX WI 53089

541391945 QUAD/GRAPHICS INC PO BOX 930505 ATLANTA GA 31193-0505

541391946 QUARLES SUPPLY CO INC 1616 CALHOUN RD GREENWOOD SC 29649-8907

541410988 QUESTEX MEDIAL GROUP 275 GROVE STREET STE 2-130 NEWTON MA 02466

541391947 R S NURSERY INC 11715 SW HILLSBORO HWY HILLSBORO OR 97123

541392040 REFLEX SECURITY 53 PERIMETER CT EAST ATLANTA GA 30346

541391948 RIDGE MANUFACTORING CO INC 109 AIKEN ST BATESBURG SC 29006-1839

541410989 RJS SOFTWARE SYSTEMS INC 2970 JUDICIAL ROAD BURNSVILLE MN 55337

541391949 ROADWAY EXPRESS PO BOX 13573 NEWARK NJ 07188-0573

541391950 ROCKHURST UNIVERSITY CONT ED PO BOX 419107 KANSAS CITY MO 64141-6107

541391951 ROHDE’S SERVICES 1651 WALL GARLAND TX 75041-4048

541391952 ROSEVILLE FARMS L C 3251 PONKAN PINES RD APOPKA FL 32712-5627

541423175 ROSEVILLE FARMS LC DAVID S WOOD ESQ RUDEN MCCLOSKY PA 420 S ORANGE
AVE STE 920 PO BOX 4950 ORLANDO FL 32802-4950

541454140 ROYALTY ADMINISTRATION INTERNATIONAL 10175 SIX MILE CYPRESS PARKWAY STE
#3 FORT MYERS FL 33966-6993

541391953 RUSS BERRIE U S GIFT INC PO BOX 842616 BOSTON MA 02284-2616

541446544 Robert Colacello PO Box 1160 Stevenson, WA 98648

541410990 S C DEPT OF REVENUE P O BOX 12265 COLUMBIA SC 29211

541410991 S C EMPLOYMENT SECURITY COMM P O BOX 995 COLUMBIA SC 29202

541391954 SC DEPT OF TRANSPORTATION OUTDOOR ADVERTISING PO BOX 191 COLUMBIA SC
29202-0191

541391955 SC ENFORCEMENT DIVISION ATTN FINANCE PO BOX 21398 COLUMBIA SC 29221

541391956 SC MFG EXTENSION PARTNERSHIP 817 CALHOUN STREET COLUMBIA SC 29201

541410992 SCHAWK USA 18211 NE 68TH STREET STE E 120 REDMOND WA 98052

541391957 SCHREINER’S IRIS GARDENS INC 3625 QUINABY ROAD NE SALEM OR 97303-9720

541391958 SCIT LLC 327 MAIN STREET PO BOX 50808 GREENWOOD SC 29646

541410993 SCRANTON GILLETTE COMMUNICATIO 3030 SALT CREEK LANE STE 201 ARLINGTON
HEIGHTS IL 60005

541391959 SCRIPPS NETWORKS INTERACTIVE PO BOX 602031 CHARLOTTE NC 28260-2031

541391960 SECURITIES EXCHANGE COMM 3475 LENOX ROAD NE SUITE 1000 ATLANTA GA
30326

541410994 SERVICE PRINTING CO INC 1351 KEY ROAD COLUMBIA SC 29201

541391961 SHAKE AWAY 2330 WHITNEY AVE HAMDEN CT 06518-3513

541391962 SHERMAN NURSERY CO PO BOX 579 CHARLES CITY IA 50616-0579

541391963 SLOAN MONTGOMERY GREGORY HALL INC PO BOX 6196 COLUMBIA SC 29260

541391964 SMITH MOORE LEATHERWOOD LLP 300 MCBEE AVENUE SUITE 500 GREENVILLE SC
29601

541410995 SOUTHCOMM PUBLISHING CO INC 2600 ABBEY COURT ALPHARETTA GA 30004

541391965 SOUTHEAST INDUSTRIAL EQUIPMENT PO Box 39110 CHARLOTTE NC 28278

541391966 SOUTHEASTERN FREIGHT LINES INC PO BOX 1691 COLUMBIA SC 29202-1691

541391967 SOUTHERN AGRI INSECTICIDES PO BOX 429 HENDERSONVILLE NC 28793

541391968 SOUTHERN BURGLAR FIRE ALARM PO BOX 667 BELTON SC 29627-0667

541391969 SOUTHERN IMAGING GROUP INC ATTN ELAINE COLLINS 2110 JODY
ROAD FLORENCE SC 29501

541391970 SPECIALITY TAG LABEL INC PO BOX 1500 FLOWERY BRANCH GA 30542

541391971 SPRING VALLEY GREENHOUSE INC PO BOX 552 WALWORTH NY 14568-0552

541409478 SPRING VELLEY GREENHOUSE INC CYNTHIA M LOVER, ATTORNEY FOR CREDITOR PO
BOX 8026 MYRTLE BEACH SC 29578

541391972 SPROUTAMO BOX 17 LAKE MILLS WI 53551-0017

541391973 STEWART FARMS 6474 HIGHWAY 92 ENOREE SC 29335

541391974 STINCHCOMB NURSERY STINCHCOMB ASSOCIATES 118 E ADAMS
STREET SANDUSKY OH 44870

541391975 STOCKMAN OIL CO INC 1138 REYNOLDS AVE GREENWOOD SC 29649-2736

541391976 SUN LIFE FINANCIAL PO BOX 7247-0381 PHILADELPHIA PA 19170-0381

541391977 SUNLIFE FINANCIAL (STOP LOSS) PO BOX 95271 CHICAGO IL 60694

541411412 Scripps Networks Ad Sales/ROS (8931) c/o Szabo Associates, Inc. 3355 Lenox Road NE, 9th
Floor Atlanta, GA 30326

541391978 TECHNOLOGIES PLUS INC 4108 PARK ROAD SUITE 412 CHARLOTTE NC
28209-2262

541473527 TERESA AYALA 404 PIEDMONT AVENUE GREENWOOD SC 29646

541391979 TERRACYCLE INC 121 NEW YORK AVENUE TRENTON NJ 08638-5201

541410996 THE CYRIL SCOTT CO CORP PO Box 310 Lancaster OH 43130-0310

541391980 THE GREENVILLE NEWS PO BOX 677566 DALLAS TX 75267-7566

541391981 THE HOMESTEAD NURSERIES 105 BIEZEN 2771 CT BOSKOOP HL

541401013 THE HOMESTEAD NURSERIES HG BENCKHUIJSEN ZONEN BV BIEZEN 105 2771
CT BOSKOOP, THE NEATHERLANDS

541410997 THE HOMESTEAD NURSERIES, NETHERLANDS THE HOMESTEAD NURSERIES BIEZEN
105 2771 CT BOSKOOP NETHERLANDS

541391982 THE MAC DETECTIVE THOMAS SANDERS 2018 W BUTLER RD #130 MAULDIN SC
29662-2536

541391983 THE PLANT GROUP INC 117 POND RD NORTH FRANKLIN CT 06254

541410998 THE PLANT GROUP INC C/O ROY W BOGGS ESQ 1300 PICKENS STREET COLUMBIA SC
29201

541410999 THE TAUNTON PRESS GANMI 63 SOUTH MAIN ST P O BOX 5506 NEWTON CT
06470

541391984 THOMAS E MOORE INC PO BOX 794 DOVER DE 19903

541411000 THREE Z PRINTING CO 902 WEST MAIN STREET TEUTOPOLIS IL 62467

541391985 TOMMY CO KNEE PADS INC 12202 OLD YALE ROAD SURREY BC 0 V3V 3X5

541401011 TRANSWORLD SYSTEMS INC ATTN TSI COMMERCIAL DIVISION 24891 NETWORK
PLACE CHICAGO IL 60673

541391986 TREE MARC INC PO BOX 1447 BOONE NC 28607-1447

541391987 TRIANGLE TRUE VALUE HARDWARE 1500 KATEWAY GREENWOOD SC 29646-3722

541473530 TROSHA HOLLOWAY 24 W MAIN STREET WARE SHOALS SC 29692

541391988 TWIXWOOD NURSERY PO BOX 247 BERRIEN SPRINGS MI 49103-0247

541446604 Tena Criner Epperly 4081 Childress Road Christianburg, VA 24073

541423673 The Hispanic College Fund Attn Mr J Fernando Barrueta 1301 K Street NW Washington DC
20005

541411375 The Plant Group, Inc. 117 Pond Road Route 207 Franklin, CT 06254

541446542 Theodore Lee Williams 2312 Edgehill Road Salina, KS 67401

541391989 ULINE ATTN ACCOUNTS RECEIVABLE 2200 S LAKESIDE DR WAUKEGAN IL
60085-8311

541398473 UNISOURCE 850 N ARLINGTON HEIGHTS RD ITASCA IL 60143-2885

541391990 UNISOURCE — COLUMBIA PO BOX 409884 ATLANTA GA 30384-9884

541409541 UNISOURCE WORLDWIDE INC CYNTHIA M LOVER ATTORNEY FOR CREDITOR PO BOX
8026 MYRTLE BEACH SC 29578

541391991 UNITED STATES ATTORNEY DISTRICT OF SOUTH CAROLINA 1441 MAIN STREET SUITE
500 COLUMBIA SC 29201

541406858 UNITED TELEPHONE COMPANY OF THE CAROLINAS LLC PO BOX 7971 SHAWNEE
MISSION KS 66207-0971

541391992 UNITED WAY OF GREENWOOD 929 PHOENIX ST GREENWOOD SC 29646

541391993 UPS PO BOX 7247-0244 PHILADELPHIA PA 19170

541391994 UPS FREIGHT PO BOX 533238 CHARLOTTE NC 28290-3238

541391995 UPS/PSC SCS CHARLOTTE PO BOX 533238 CHARLOTTE NC 28290-3238

541391996 US MONITOR SERVICE 086 MAPLE AVENUE NEW CITY NY 10956-5092

541391997 USPS DISBURSING OFFICER ACCOUNTING SERVICE CENTER PO BOX 21666 SAINT
PAUL MN 55121-0666

541398436 United Parcel Service c/o RMS Bankruptcy Recovery Services P.O. Box 4396 Timonium, Maryland
21094

541391998 VAN BELLE NURSERY PMB 348 PO BOX 8000 SUMAS WA 98295-8000

541391999 VAN HOORN NURSERIES INC 4817 MILLSTREAM RD MARENGO IL 60152-9104

541392000 VEG HERB 222 GRACE CHURCH STREET SUITE 302 PORT CHESTER NY
10573-5155

541392042 VERIPHONE 2099 GATEWAY PLACE SUITE 600 SAN JOSE CA 95110

541392043 VERISIGN INC 487 EAST MIDDLEFIELD RD MOUNTAIN VIEW CA 94043

541392044 VERIZON 133 CALKINS RD ROCHESTER NY 14623

541392001 VISIONS BV MEER EN DUIN 80 2163 HC LI SSE NETHERLANDS

541483073 Verizon Wireless PO BOX 3397 Bloomington, IL 61702

541392002 WEEKS WHSLE ROSE GROWER INC 30135 McCombs Road Wasco CA 93280

541411001 WELLS FARGO 333 S GRAND AVE STE 940 LOS ANGELES CA 90071

541392003 WESTERN CAROLINA PRODUCTS 324 MAIN STREET GREENWOOD SC 29646-2758

541392004 WESTHEFFER CO INC PO BOX 363 LAWRENCE KS 66044-0363

541428406 WILDFLOWERS INTERNATIONAL INC 967 HIGHWAY 128 PHILO CA 95466

541392005 WILLOWAY NURSERIES INC 4534 AVON CENTER RD AVON OH 44011

541411002 WILLOWAY NURSERIES INC C/O ROBERT B WELTMAN ESQ 323 W LAKESIDE AVE STE
200 CLEVELAND OH 44113

541392006 WILSON REFRIGERATION/ELEC INC PO BOX 13365 ANDERSON SC 29624-0008

541391924 WINDSTREAM 2 NORTH MAIN ST GREENVILLE SC 29601

541411003 WINDSTREAM COMMUNICATIONS 2 NORTH MAIN STREET GREENVILLE SC 29601

541412937 WITTEMAN CO/DARWIN PLANTS VEENENBURGERLAAN 108 2182 DC
HILLEGOM THE NETHERLANDS

541392007 WONDER SOIL/THE IPATT GROUP 19500 TURNBERRY AVE SUITE 3E MIAMI FL
33180

541392008 WORKSRIGHT SOFTWARE INC PO BOX 1156 MADISON MS 39130-1156

541410952 WORLD PUBLICATIONS II LLC BONNIER CORPORATION 460 N ORLANDO AVE STE
200 WINTER PARK FL 32789

541392045 WRSI 211 WATERFORD SQUARE MADISON MS 39110

541407843 Wells Fargo Financial Leasing, Inc. 800 Walnut Street MAC F4031-050 Des Moines, IA
50309

541419702 Wildflowers International Inc Attn Laura Quatrochi 967 Highway 128 Philo, CA 95466

541446543 William Shaw Young 2201 Argonne Meadows Drive Lake Saint Louis, MO 63367

541409277 XAMER LLC 605 E CRESCENT EXECUTIVE COURT SUITE 336 LAKE MARY FL
32746

541392010 XPEDX PO BOX 644520 PITTSBURGH PA 15264-4520

541392011 XX SMITH INC 932 PAGE RD WASHINGTON NC 27889-9788

541392012 YMCA OF GREENWOOD 1760 CALHOUN RD GREENWOOD SC 29649-8909

TOTAL: 413