Communications

• AboveNet – Advisor to the Senior Lender Group
• Choice One – Advisor to the Senior Lender Group
• Excite@Home– Advisor to the Company
• Genuity – Advisor to the Senior Lender Group
• Global Crossing – Advisor to the Senior Lender Group
• GTS/Espirit– Advisor to the Bondholders
• Level(3) Communications – Advisor to the Senior Lender Group
• Network Plus– Advisor to the Company
• PSINet– Advisor to the Company
• Qwest– Advisor to the Senior Lender Group
• Reach (Hong Kong) – Advisor to the Senior Lender Group
• Teligent– Advisor to the Senior Lender Group
• Vartec – Advisor to the Senior Lender Group
• Viatel– Advisor to the Bondholders
• Williams Communications – Advisor to the Senior Lender Group
• XO Communications – Advisor to the Senior Lender Group

Other

• Calpine – Advisor to the Unsecured Creditors
• Centrix Financial – Advisor to the Unsecured Creditors
• Dana – Advisor to the Unsecured Creditors
• Delphi – Advisor to the Company
• Global Brand Marketing –Advisor to the Company
• Global Power Equipment Group – Advisor to the Bank Group
• Invacare – Advisor to the Bondholders
• Malden Mills – Advisor to the Senior Lender
• M. Fabrikant & Sons – Advisor to the Senior Lendor Group
• Musicland Group – Advisor to the Company
• Northwest Airlines – Advisor to the Unsecured Creditors
• Performance Transportation Services – Advisor to the Company
• Reichmann Petroleum Corp. – Advisor to the Company
• The Rowe Companies – Advisor to the Company
• Tower Automotive – Advisor to the Company
• Winn Dixie – Advisor to the Ad Hoc Committee of Trade Creditors