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29880730.1\156376-00001 9/19/17

UNITED STATES BANKRUPTCY COURT FOR THE WESTERN DISTRICT OF MICHIGAN

In re: MICHIGAN SPORTING GOODS DISTRIBUTORS, INC.,

Debtor.

Chapter 11

Case No. 17-00612 Hon. John T. Gregg

NOTICE TO CREDITORS AND OTHER PARTIES IN INTEREST OF APPLICATION FOR PROFESSIONAL

FEES PURSUANT TO FED. R. BANKR. P. 2016 AND NOTICE OF THE RIGHT TO OBJECT

Notice is hereby given that the following professional persons have made

application to the Bankruptcy Court for the allowance of fees and expenses as listed below:

FIRST AND FINAL APPLICATION OF PROVINCE, INC. SEEKING APPROVAL AND PAYMENT OF COMPENSATION FOR SERVICES

RENDERED AND REIMBURSEMENT OF EXPENSES INCURRED FOR THE PERIOD OF FEBRUARY 24, 2017 THROUGH SEPTEMBER 8, 2017

Name of Applicant: Province, Inc. Fees Requested: $251,404.00 Expenses Requested: $232.25 Fees Previously Allowed by Court: n/a

PLEASE NOTE: The application is available for public review at the Clerk’s Office, One Division North, Grand Rapids, Michigan, Monday through Friday, from 8 a.m. – 4 p.m. No hearing will be set before the Court unless a written objection to this application is timely filed with the Clerk of the Bankruptcy Court. If you have any objection, you have 21 days from the date of service of this notice in which to file such written objection. If an objection is filed, a subsequent notice will be sent to you of the date, time, and location of the hearing on the objection.

Case:17-00612-jtg Doc #:618 Filed: 09/20/17 of 62

29880730.1\156376-00001 9/19/17 2


In re: MICHIGAN SPORTING GOODS DISTRIBUTORS, INC.,

Debtor.

Chapter 11

Case No. 17-00612 Hon. John T. Gregg

FIRST AND FINAL APPLICATION OF PROVINCE, INC. SEEKING

APPROVAL AND PAYMENT OF COMPENSATION FOR SERVICES RENDERED AND REIMBURSEMENT OF EXPENSES INCURRED FOR THE PERIOD OF FEBRUARY 24, 2017 THROUGH SEPTEMBER 8, 2017

In accordance with the Order Establishing Procedures for Interim Compensation

[Doc. No. 366] (“Interim Compensation Order”), Province, Inc. (“Province”), financial

advisor to the Official Committee of Unsecured Creditors (“Committee”), submits its

First and Final Fee and Expense Application (“Application”) for the period from

February 24, 2017 through September 8, 2017 (“Statement Period”).

ITEMIZATION OF SERVICES RENDERED AND EXPENSES INCURRED

1. A summary of the services rendered by Province for which compensation

is sought for the Statement Period is attached as Exhibit B.

2. A listing of Province professional and paraprofessionals (“Timekeepers”) who

rendered services to the Committee during the Statement Period, including the hourly

rate, title, and fees earned by each Timekeeper, is attached as Exhibit C. A summary of

expenses incurred by Province during the Statement Period for which reimbursement is

sought is attached as Exhibit D.

3. The following summaries are intended to highlight key services rendered

by Province during the Statement Period in certain task categories where Province has


29880730.1\156376-00001 9/19/17 3

expended a considerable number of hours on behalf of the Committee, and are not meant

to be a detailed description of all work performed. The detailed time records of Province

for the Statement Period are attached as Exhibit E-1, Exhibit E-2, Exhibit E-3, Exhibit

E-4, Exhibit E-5, Exhibit E-6, and Exhibit E-7.

4. Services provided to the Committee for the Statement Period include, but

were not limited to:

A. Business Analysis

Performance of various tasks in connection with the evaluation and analysis of

certain aspects of the Debtor’s liquidity, solvency, and full-chain liquidation, including

but not limited to, weekly cash flow variance reports and weekly forecasts provided by

the Debtor, discussing the Debtor’s Budget and weekly variance with the Debtor's

financial advisor BRG, preparing financial information for distribution to the Committee

and legal counsel, including analysis of the effect of various assumptions on projected

financial results, and other ad hoc analyses as requested or deemed necessary.

B. Case Administration

Performance of tasks necessary in the administration of the Chapter 11 case that

do not fit clearly into other project categories, which include but are not limited to

corresponding with Debtor’s professionals and Committee counsel regarding case status,

progress updates, developing case strategy, and coordinating work to be completed

amongst various Province professionals.

C. Claims Analysis and Objections


29880730.1\156376-00001 9/19/17 4

Performance of various functions directly related to research, review,

reconciliation, estimation and analysis of claims scheduled, potential claims filed and to

be filed against the Debtor, including analyzing 503(b)(9), stub rent and 502(b)(6) claims

in concert with the Debtor’s financial advisor, counsel, and Committee counsel and

reviewing claims scheduled on the Debtor’s schedules of assets and liabilities.

D. Committee Activities

Preparing for, meeting with, and corresponding with the Committee regarding

case matters including, but not limited to, bankruptcy proceedings updates, preparing

various analyses for presentation to the Committee, addressing questions relating to

Debtor’s full-chain liquidation, and corresponding with other Province professionals

regarding various analyses and issues directly related to questions and concerns of the

Committee.

E. Court Filings

Performing various functions directly related to evaluating and commenting on

the Debtor’s motions and orders filed on the case docket and corresponding with

Committee counsel regarding comments and responses to same.

F. Fee / Employment Applications

Preparing the employment application, monthly fee statements and fee

applications of Province for this Chapter 11 case, including but not limited to, clearing

conflicts and reviewing time entries and expense reports along with supporting

documentation in order to ensure compliance with the UST billing guidelines.

G. Sale Process


29880730.1\156376-00001 9/19/17 5

Performance of various functions related to the potential sale of the Debtor’s assets early

in this Chapter 11 case, including but not limited to, consulting with the Debtor’s

investment banker on the status of the initially considered going concern sale process and

reviewing investment banking materials used to market the Debtor’s assets.

5. The total amounts sought for fees for professional services rendered and

reimbursements of expenses incurred for the Statement Period are:

Invoice Date Period Covered Requested Fees Requested Expenses

02/24/2017 February 24, 2017 – February 28, 2017

$26,813.50 $9.25

03/01/2017 March 1, 2017 – March 31, 2017

$134,260.50 $19.91

04/01/2017 April 1, 2017 – April 30, 2017

$37,641.00 $0.00

06/09/2017 May 1, 2017 – May 31, 2017

$30,525.50 $23.40

06/30/2017 June 1, 2017 – June 30, 2017

$3,175.00 $179.69

09/07/2017 July 1, 2017 – July 31, 2017

$15,156.50 $0.00

09/13/2017 August 1, 2017 – September 8, 2017

$3,832.00 $0.00

Total Requested: $251,404.00 $232.25

NOTICE AND OBJECTIONS PROCEDURES

In accordance with the Interim Compensation Order, notice of the Statement

has been served upon the following parties (collectively, as further defined in the Interim

Compensation Order, the “Notice Parties”): (i) MC Sports, c/o Bruce Ullery,

President/CEO, 3070 Shaffer SE Grand Rapids, MI 49512, email:

[email protected]; (ii) Berkley Research Group, 75 State Street, Boston, MA

02109, (Attn: Brian Cashman), email: [email protected]; (iii) Warner Norcross &


29880730.1\156376-00001 9/19/17 6

Judd LLP, 111 Lyon Street NW, Suite 900, Grand Rapids, MI 49503, (Attn: Stephen B.

Grow, Esq.), email: [email protected]; (iv) the United States Trustee, 125 Ottawa Street,

Suite 200R, Grand Rapids, MI 49503, email: [email protected]; (v)

Choate, Hall & Stewart LLP, Two International Place, Boston, MA 02110, (Attn: Kevin

Simard, Esq.), email: [email protected]; and (vi) counsel to the official committees

appointed in this case: (a) Cooley LLP, 1114 Avenue of the Americas, New York, NY

10036, (Attn: Cathy Hershcopf, Esq.), email: [email protected]; (b) Miller

Canfield, 150 West Jefferson, Suite 2500, Detroit, MI 48226, (Attn: Jonathan S. Green),

email: [email protected].

6. Any objections to this Statement must be served upon the Notice Parties,

including Province, no later than 21 days from the date of service of this application

(“Objection Deadline”), setting forth the nature of the objection and the specific amount

of fees and expenses at issue.

7. If no objections to the Statement are received on or before the Objection

Deadline, the Debtor, pursuant to the Interim Compensation Order, is authorized to pay

Province $251,636.25 consisting of (a) 100% of Province’s fees for the Statement Period,

and (b) 100% of total expenses incurred during the Statement Period.


29880730.1\156376-00001 9/19/17 7

8. To the extent an objection to the statement is received on or before the

Objection Deadline, the Debtor will withhold payment of that portion of the Statement to

which the objection is directed and will promptly pay the remainder of the fees and

disbursements in the percentages set forth above.

Dated: September 20, 2017

Respectfully Submitted,

PROVINCE, INC. By: /s/ Carol Cabello Carol Cabello, Senior Director Financial Advisor to the Office Committee of Unsecured Creditors 2360 Corporate Circle, Suite 330 Henderson, NV 89074 (702)685-5555 [email protected]


29880730.1\156376-00001 9/19/17

EXHIBIT A


In re: : Chapter 11 : Michigan Sporting Goods Distributors, Inc., : Case No. 17-00612 (JTG) : Debtor. : Honorable John T. Gregg

ORDER GRANTING FIRST AND FINAL APPLICATION OF PROVINCE, INC. SEEKING APPROVAL AND PAYMENT OF COMPENSATION FOR SERVICES

RENDERED AND REIMBURSEMENT OF EXPENSES INCURRED FOR THE PERIOD OF FEBRUARY 24, 2017 THROUGH SEPTEMBER 8, 2017

THIS MATTER having come upon the First and Final Application of Province,

Inc. Seeking Approval and Payment of Compensation for Services Rendered and

Reimbursement of Expenses Incurred for the Period of February 24, 2017 Through

September 8, 2017 (the “Application”), 1 for the final allowance of compensation in the

total amount of $251,404.00 and reimbursement of expenses in the amount of $232.25;

notice of same having been served upon all interested parties of record and no adverse

interest appearing,

NOW THEREFORE, IT IS ORDERED that the Application is granted.

IT IS FURTHER ORDERED that Province, Inc. is granted interim allowance of

compensation and reimbursement of expenses in the total amount of $251,636.25

1 Capitalized terms not otherwise defined in this Order shall have the meanings ascribed to them in the Application.


29880730.1\156376-00001 9/19/17

IT IS FURTHER ORDERED that the balance of fees and expenses in the amount

of $251,636.25 is authorized and directed to be paid by the Debtor to Province, Inc.

END OF ORDER

Order prepared and submitted by:

Jonathan S. Green (P33140) Marc N. Swanson (P71149) 150 West Jefferson, Suite 2500 Detroit, MI 48226 (313) 963-6420 [email protected]


29880730.1\156376-00001 9/19/17

EXHIBIT B

Compensation by Project Category Project Categories Total Hours Total Fees Business Analysis / Operations 262.8 $126,990.00 Case Administration 71.3 $37,229.00 Claims Analysis and Objections 60.9 $25,337.00 Committee Activities 77.7 $40,225.50 Court Filings 15.3 $7,917.00 Fee/Employment Applications 15.6 $6,607.00 Sale Process 5.6 $3,318.50 Plan and Disclosure Statement 6.6 $3,780.00

Grand Total 515.8 $251,404.00


29880730.1\156376-00001 9/19/17

EXHIBIT C

Compensation by Timekeeper

Name of Professional Individual

Position of the Applicant, Number of Years in that Position, Prior Relevant Experience, Year of Obtaining License

to Practice, Area of Expertise

Hourly Billing Rate

Total Hours Billed

Total Compensation

Paul Huygens Principal – Corporate restructuring. CPA license in 1999, CFE license in 2015.

$685 43.9 $30,071.50

Fred Chin Senior Director – Corporate restructuring since 1995.

$540 10.5 $5,670.00

David Roberts Director – Forensic accounting and fraud investigatory since 1996.

$525 7.2 $3,780.00

Carol Cabello Senior Director – Corporate restructuring. Corporate banking and restructuring since 1999.

$515 169.0 $87,035.00

Walter Bowser Director – Corporate restructuring. CPA license in 1990.

$475 189.5 $90,012.50

Jorge Gonzalez Senior Associate – Corporate restructuring and investment banking since 2011.

$440 5.1 $2,244.00

Ricky Ng Associate - Corporate restructuring and investment banking since 2008.

$380 47.3 $17,974.00

Peter Abbeduto Associate – Financial analyst since 1998. $370 38.1 $14,097.00

Erica Mattson Paralegal $100 5.2 $520.00

Grand Total 515.8 $251,404.00


29880730.1\156376-00001 9/19/17

EXHIBIT D

Expense Summary

Expense Category Description Total Expenses Telephone/Internet Conference calls. $52.56 Research PACER fees. $179.69

Total Expenses $232.25


29880730.1\156376-00001 9/19/17

EXHIBIT E-1

Time Entry Detail February 24 – 28, 2017


INVOICE2/24/2017

Invoice #

82983

Bill To

MC Sportsc/o Bruce Ullery, President/CEO3070 Shaffer SEGrand Rapids, MI 49512

2360 Corporate Cir., Ste 330Henderson, Nevada 89074P: 702.685.5555F: 702.685.5556

Closing Date

2/28/2017

Total

Balance

Payments/Credits

Item Description Hours Rate Amount

Consulting - Principal Consulting services performed by Paul Huygens 8 685.00 5,480.00Consulting - Director Consulting services performed by Carol Cabello 21.6 515.00 11,124.00Consulting - Director Consulting services performed by Walter Bowser 14.9 475.00 7,077.50Consulting - Senior Associate Consulting services performed by Jorge Gonzalez 5.1 440.00 2,244.00Consulting - Associate Consulting services performed by Peter Abbeduto 2.4 370.00 888.00

Conference Call 02/21/2017 C. Cabello call with BRGto discuss budget

9.25 9.25

Please make checks payable to Province, Inc.Send to address above Attn: Billing

US Wire Transfers: Meadows BankAccount No: 1020039259 Wire ABA No: 122402382

$26,822.75

$26,822.75

$0.00


Created 5/10/2017 6:19 PM Province, Inc. Page 1 of 3

Michigan Sporting Goods Distributors, Inc.Billing DetailFebruary 24 - 28, 2017

Entry Date Person Comment Task Hours Billing Rate Amount

52.00 $26,813.50

2/24/2017 Paul Huygens

Call with W. Bowers and C. Cabello re: case work streams.

Case Administration

0.80 685.00 548.00

2/24/2017 Walter Bowser

Kickoff call with P. Huygens and C. Cabello re: case startup.

Case Administration

0.80 475.00 380.00

2/24/2017 Carol Cabello

Call with W. Bowser and P. Huygens re: case work streams.

Case Administration

0.80 515.00 412.00


Kickoff and case update call with S. Van Aalten. Case Administration

0.40 685.00 274.00


Read Debtors' counsel case update and analyzed potential impact to budget.

Case Administration

0.90 515.00 463.50

2/25/2017 Jorge Gonzalez

Conducted review of MC Sports DIP budget and case summary analysis.

Business Analysis / Operations

2.60 440.00 1,144.00

2/25/2017 Jorge Gonzalez

Drafted notes on DIP budget operations, wind-down and administrative and GUC pools composition and sizing, as well as review of first day motions for MC Sports.


2.50 440.00 1,100.00


Review draft bylaws and contact sheet. Correspond with committee and it's professional re same.

Committee Activities

0.40 685.00 274.00

2/26/2017 Peter Abbeduto

Reviewing documents - SOQ, articles, Cash Flow Forecast, and Docket for MC Sports. Reading documents published by R. Winning including by-laws, expense reimbursement report and Contact Sheet.


0.70 370.00 259.00


Case update call with C. Cabello. Case Administration

0.20 685.00 137.00


Review interested parties list and correspond with C. Cabello re same.

Fee/Employment Applications

0.40 685.00 274.00


Review SRR sales update slide deck. Sale Process 0.40 685.00 274.00


Conference call with debtor and UCC professionals re sales update.

Sale Process 0.50 685.00 342.50


Review initial diligence list and correspond with C. Cabello re same.

Case Administration

0.50 685.00 342.50


Call with BRG and committee professionals re budget.


0.80 685.00 548.00


Analyze 2/12 cash flow forecast and C. Cabello commentary re same. Correspond with C. Cabello re same.


1.10 685.00 753.50


Analyze DIP budget from 2/13 and correspond with C. Herschcopf and C. Cabello re same.


0.50 685.00 342.50


Review cash forecast and start developing list of questions for further review.


2.20 475.00 1,045.00


Read dozens of docket materials for case background.


2.10 475.00 997.50


Correspond with counsel and Province team to coordinate work assignments and calls.

Case Administration

0.20 475.00 95.00


Review data request list from C. Cabello, send her comments re: same.


0.60 475.00 285.00


Conference call with investment banker, Cooley, P. Huygens, and C. Cabello for overview on sales process.

Sale Process 0.50 475.00 237.50




Call with C. Cabello to prep for noon call, discuss findings on cash forecast.

Case Administration

0.40 475.00 190.00


Read comments from C. Cabello re: debtor cash forecast.

Case Administration

0.20 475.00 95.00


Summarize professionals' fee structure and impact to budget.


0.80 370.00 296.00


Call with B. Cashman (BRG) to discuss data request items.

Case Administration

0.20 515.00 103.00


Prepared initial diligence request list and sent to BRG.

Case Administration

0.70 515.00 360.50


Call with W. Bowser to discuss analysis needs and due diligence request list.

Case Administration

0.40 515.00 206.00


Analyzed latest cash budget and operating assumptions.


2.10 515.00 1,081.50


Reviewed sale process activity report from SRR. Sale Process 0.40 515.00 206.00


Call with C. Herschcopf, R. Winning, P. Huygens, Debtor and Debtor's advisors to discuss operations.


0.80 515.00 412.00


Call with Debtor's counsel, Cooley and SRR (Debtor's IB) to discuss sale activity.

Sale Process 0.50 515.00 257.50


Prepared initial draft of committee update presentation.


1.60 515.00 824.00


Analyzed revised cash budget and identified changes from prior version sent; corresponded with team regarding same.


0.90 515.00 463.50


Case update call with P. Huygens (0.2) and follow-up correspondence (0.3).

Case Administration

0.50 515.00 257.50


Reviewed parties in interest, supplemented draft of retention application, corresponded with P. Huygens on same.


0.70 515.00 360.50


Review and compared buyer list with information provided by SRR.

Sale Process 0.30 370.00 111.00


Review budget and correspond with C. Cabello and C. Herschcopf re prof fees.


0.20 685.00 137.00


Call with C. Cabello to discuss case update, budget lines and work streams

Case Administration

0.40 685.00 274.00


Check interested parties, review and redline draft employment app and send back to C. Cabello to finalize.


1.10 685.00 753.50


Review KEIP/KERP proposal and correspond with C. Cabello re same.


0.30 685.00 205.50


Consider and add comments to UCC status update presentation on sales process.


0.60 475.00 285.00


Compare results of surviving store 4-wall analysis to BRG report and consider variances.


1.00 475.00 475.00


Call with BRG, C. Cabello, and P. Abbeduto re: cash forecast assumptions.


0.60 475.00 285.00


Read Tiger appraisal report. Business Analysis / Operations

1.10 475.00 522.50


Read and consider BRG report. Business Analysis / Operations

0.90 475.00 427.50


Call with J. Call to see if he knows any potential buyers.

Sale Process 0.30 475.00 142.50


Call with C. Cabello to discuss Stout sales process

Case Administration

0.30 475.00 142.50


Call with C. Cabello to coordinate prep for committee update.

Case Administration

0.50 475.00 237.50


Analyze store level 4-wall cash contribution data, align rent reductions to surviving stores.

Claims Analysis and Objections

2.60 475.00 1,235.00




Call with BRG, C.Cabello, and PW. Bowsers re: cash forecast assumptions.


0.60 370.00 222.00


Continued to work on report for committee to incorporate items discussed with BRG.


1.60 515.00 824.00


Analyzed administrative claims included in budget.


0.50 515.00 257.50


Evaluated underlying assumptions of budget. Business Analysis / Operations

0.90 515.00 463.50


Finalized report prepared for committee; sent to Cooley for review and comment.


1.80 515.00 927.00


Call with W. Bowser to prepare for committee update.

Case Administration

0.50 515.00 257.50


Call with BRG team, W. Bowser and P. Abbeduto regarding budget overview.


0.60 515.00 309.00


Reviewed KEIP/KERP proposal and corresponded with P. Huygens on same.


0.30 515.00 154.50


Prepared KEIP/KERP comparable analysis for Debtor's proposed terms.


1.40 515.00 721.00


Reviewed Tiger appraisal report. Business Analysis / Operations

0.70 515.00 360.50


Call with P. Huygens to discuss case update, budget line-items and work streams.

Case Administration

0.40 515.00 206.00


Reviewed comments from P. Huygens and supplemented and finalized draft employment application; sent to counsel.


0.60 515.00 309.00


Analyzed store level 4-wall cash contribution data.


1.50 515.00 772.50


Call with W. Bowser regarding SSR sale process.

Case Administration

0.30 515.00 154.50


29880730.1\156376-00001 9/19/17

EXHIBIT E-2

Time Entry Detail March 1 - 31, 2017


INVOICE3/1/2017

Invoice #

82996

Bill To



Closing Date

3/31/2017

Total

Balance

Payments/Credits


Consulting - Principal Consulting services performed by Paul Huygens 18.9 685.00 12,946.50Consulting - Senior Director Consulting services performed by Fred Chin 10.5 540.00 5,670.00Consulting - Director Consulting services performed by David Roberts 7.2 525.00 3,780.00Consulting - Director Consulting services performed by Carol Cabello 50.4 515.00 25,956.00Consulting - Director Consulting services performed by Walter Bowser 130 475.00 61,750.00Consulting - Associate Consulting services performed by Ricky Ng 29.3 380.00 11,134.00Consulting - Associate Consulting services performed by Peter Abbeduto 35.2 370.00 13,024.00

Reimb GroupConferece Call 03/03/2017 W. Bowser call with BRGteam re: cash forecast

11.84 11.84

Conference Call 03/13/2017 W. Bowser call with C.Cabello and B. Cashman (BRG) re: flash sales report forweek ending 3/11

2.81 2.81

Conference Call 03/22/2017 W. Bowser call with B.Cashman and C. Cabello re: GOB sales trend

5.26 5.26

Total Reimbursable Expenses 19.91



$134,280.41

$134,280.41

$0.00



Michigan Sporting Goods Distributors, Inc.Billing DetailMarch 1 - 31, 2017


281.50 $134,260.50


Participate in full committee call with Cooley and Province teams.


0.70 685.00 479.50


Review latest draft of committee update deck and prep for committee call.


0.40 685.00 274.00


Review committee update slide deck and take down comments. Have call with C. Cabello to discuss (0.3).


0.80 685.00 548.00


Analyze KERP list and calcs. Business Analysis / Operations

0.20 685.00 137.00


Call with C. Cabello re staffing and engagement.

Case Administration

0.20 685.00 137.00


Review and consider list of proposed KERP and KEIP participants.


0.40 475.00 190.00


Review debtor's cash forecast assumptions and test calculations for credit card fees, sales taxes, etc.


1.70 475.00 807.50


Review status update for UCC call. Committee Activities

0.40 475.00 190.00


Review several different versions of debtor cash forecast to determine which one most relevant to build integrated model upon.


0.60 475.00 285.00


Integrate Tiger budget into cash forecast, note and investigate variances in comparison to debtor forecast, make notes for follow-up.


2.60 475.00 1,235.00


Call with C. Cabello to get started on building integrated cash forecast.


0.10 475.00 47.50


Read various emails from B. Cashman (BRG) and C. Cabello


0.20 475.00 95.00


Review and consider other expense detail from B. Cashman (BRG).


0.40 475.00 190.00


Review DC and corporate payroll detail. Business Analysis / Operations

0.60 475.00 285.00


Scale down data request list and send to C. Cabello.

Case Administration

1.50 475.00 712.50


Edited committee update report to incorporate comments from counsel; sent final version to counsel.


0.60 515.00 309.00


Call with W. Bowser regarding building integrated cash forecast.


0.10 515.00 51.50


Call with P. Huygens to discuss staffing and engagement.

Case Administration

0.20 515.00 103.00


Participate in committee call with Cooley and P. Huygens.


0.70 515.00 360.50


Call with P. Huygens to discuss Committee update deck.


0.30 515.00 154.50


Review other expense detail and integrate into cash forecast model.


0.40 475.00 190.00


Review professional fee detail and integrate into cash forecast model.


0.40 475.00 190.00




Consider variances between debtor cash forecast and more detailed versions, prepare notes on variances to discuss with BRG.


1.60 475.00 760.00


Review payroll detail file, prepare schedule of weekly costs based on termination dates for the GOB period, compare total to debtor cash forecast.


2.00 475.00 950.00


Clean up data request list for changes discussed with C. Cabello and send to BRG.


0.60 475.00 285.00


Read correspondence re: KERP. Business Analysis / Operations

0.20 475.00 95.00


Discuss revisions to data request list with C. Cabello.

Case Administration

0.50 475.00 237.50


Analyzed budget in the context of various KEIP proposals.


0.90 515.00 463.50


Reviewed payroll file and tied to budget. Business Analysis / Operations

0.50 515.00 257.50


Call with W. Bowser to discuss revisions to data request list.

Case Administration

0.50 515.00 257.50


Correspond with C. Cabello re work streams and KEIP update.

Case Administration

0.20 685.00 137.00


Review liquidator agreement and correspond with C. Cabello re same.

Sale Process 0.80 685.00 548.00


Analyze Tiger consulting agreement. Sale Process 0.60 685.00 411.00


Review final cash collateral order and Cooley markup thereto.

Court Filings 0.80 685.00 548.00


Review Tiger inventory appraisal and compare to GOB sales budget.


0.60 475.00 285.00


Analyze variance between Tiger payroll budget and debtor forecast, review assumptions, and test possible explanatory factors for the large variance.


1.00 475.00 475.00


Add additional explanation of KEIP alternatives and pros and cons of each and send to C. Cabello.


1.40 475.00 665.00


Conference call with B. Cashman and C. Swarbrick (BRG) and C. Cabello to discuss variances between debtor cash forecast and Tiger budget.


0.70 475.00 332.50


Debrief on BRG call with C. Cabello, discuss net effect on recovery estimate.


0.30 475.00 142.50


Call with C. Cabello to work through KEIP proposal and strategize on alternatives.


1.20 475.00 570.00


Discuss variance analysis of debtor cash budget with C. Cabello.


0.40 475.00 190.00


Correspond with B. Cashman (BRG) re: cash forecast.


0.30 475.00 142.50


Prepare list of questions on cash forecast and send to B. Cashman (BRG).


1.40 475.00 665.00


Complete analysis of debtor cash forecast, prepare summary of findings and send to C. Cabello.


2.10 475.00 997.50


Read cash management motion. Court Filings 0.40 475.00 190.00


Call with E. Lazerowitz (Cooley) and C. Cabello re: KEIP.

Case Administration

0.10 475.00 47.50


Review KEIP used in comparative case. Case Administration

0.20 475.00 95.00


Call with Debtor's counsel, Committee counsel to discuss proposed KERP and KEIP.

Case Administration

0.40 515.00 206.00




Call with BRG and W. Bowser to walk through budget assumptions.


0.70 515.00 360.50


Call with E. Lazerowitz (Cooley) regarding KEIP. Case Administration

0.30 515.00 154.50


Follow-up call with E. Lazerowitz (Cooley) and W. Bowser regarding various KEIP scenarios.

Case Administration

0.10 515.00 51.50


Call with W. Bowser to discuss budget assumptions and developed KEIP scenarios.


1.20 515.00 618.00


Reviewed analysis prepared by W. Bowser regarding Debtor's budget in advance of call with BRG.


1.30 515.00 669.50


Revised and supplemented scenario analysis for various KEIP enhancement proposals.


1.00 515.00 515.00


Correspond with P. Huygens re work streams and KEIP update

Case Administration

0.20 515.00 103.00


Discuss variance analysis of debtor cash budget with W. Bowser.


0.40 515.00 206.00


Call with C. Cabello re: KEIP alternatives. Case Administration

0.20 475.00 95.00


Continued to revise and refine alternatives to KEIP.


0.60 515.00 309.00


Call with W. Bowser to discuss KEIP analysis. Case Administration

0.20 515.00 103.00


Prepared summary of KEIP alternative analysis and sent to counsel.


1.30 515.00 669.50


Correspond Cooley and Province teams re budget and KEIP.

Case Administration

0.50 685.00 342.50


Participate in Cooley and Province team update, timing and work stream call.

Case Administration

0.50 685.00 342.50


Review latest KEIP offer and correspond with C. Cabello re same.


0.30 685.00 205.50


Correspondence with the committee and Cooley re case update and bylaws.


0.20 685.00 137.00


Review C. Cabello KEIP scenarios worksheet and correspond with C. Cabello re same.


0.60 685.00 411.00


Review debtor's weekly variance to forecast report.


1.10 475.00 522.50


Prepare for (0.2) and call with S. Coulombe and B. Cashman (BRG) and C. Cabello re: KEIP alternatives (0.4).


0.60 475.00 285.00


Call with Cooley team, P. Huygens, and C. Cabello re: KEIP, timeliness of status reports from Debtor, and case strategy.

Case Administration

0.50 475.00 237.50


Discuss next steps on KEIP with C. Cabello after call with BRG.

Case Administration

0.20 475.00 95.00


Call with B. Cashman, S. Coloumbe, and W. Bowser to discuss proposed KEIP revisions.


0.50 515.00 257.50


Prepared summary of proposed KEIP revisions; sent to BRG.


0.60 515.00 309.00


Correspond with BRG regarding KEIP proposal. Business Analysis / Operations

0.30 515.00 154.50


Continued to review budget and linked to Debtor's assumptions.


1.50 515.00 772.50


Call with Cooley and P. Huygens to discuss case strategy, KEIP and committee matters.

Case Administration

0.50 515.00 257.50


Correspond with counsel regarding BRG comments on KEIP.

Case Administration

0.30 515.00 154.50




Continued to revise KEIP provisions to incorporate comments from Debtor's advisors and counsel.


0.70 515.00 360.50


Discuss next steps on KEIP with W. Bowser after call with BRG.

Case Administration

0.20 515.00 103.00


Review w/e 3/4 sales report from debtor. Business Analysis / Operations

0.20 475.00 95.00


Read emails re: KEIP and correspond with C.Cabello re: same.


0.20 475.00 95.00


Corresponded with B. Cashman regarding budget and KEIP.


0.20 515.00 103.00


Read and reviewed various objections filed by landlords.

Court Filings 0.70 515.00 360.50


Reviewed gross sales report for the week ending March 4.


0.30 515.00 154.50


Review Caravan Canopy claim and confirm no 503(b)(9) amounts in claim.


0.40 475.00 190.00


Review Tiger inventory appraisal for recovery estimates, investigate comparable cases to gauge validity of Tiger estimate and consider findings.


1.20 475.00 570.00


Review Rust claim administration website, consider workflow for claims review.


0.90 475.00 427.50


Call with B. Cashman (BRG) and C. Cabello re: debtor's updated cash forecast.


0.50 475.00 237.50


Correspond with B. Cashman (BRG) re: augmented sales and FFE sales reporting.


0.30 475.00 142.50


Review cash forecast - professional fees update from B. Cashman (BRG).


0.70 475.00 332.50


Discuss weekly sales report with C. Cabello and items to include in weekly committee update.


0.20 475.00 95.00


Prepare list of key points from weekly sales update and send to C. Cabello for committee update.


0.50 475.00 237.50


Correspond with C. Cabello re: claims agent and updating our docket materials.


0.10 475.00 47.50


Analyzed Debtor's revised budget and changes. Business Analysis / Operations

0.70 515.00 360.50


Call with B. Cashman and W. Bowser to discuss revised budget.


0.50 515.00 257.50


Correspond with W. Bowser re: claims analysis. Claims Analysis and Objections

0.10 515.00 51.50


Prepare initial draft update report for committee to cover operations and liquidity.


1.80 515.00 927.00


Analyze latest version of the cash flow forecast and related correspondence with counsel on questions.


0.70 685.00 479.50


Call with C Cabello to discuss latest cash flow forecast and case update.

Case Administration

0.40 685.00 274.00


Correspondence with debtor, lender and committee professionals re stub rent timing.

Case Administration

0.20 685.00 137.00


Review KEIP KERP motion. Court Filings 0.40 685.00 274.00


Correspond with W. Bowser and C. Cabello re work streams pre-liquidating trust.

Case Administration

0.30 685.00 205.50


Review claim register and download a dozen claims to scan briefly.


1.60 475.00 760.00


Review KEIP motion and correspond with C. Cabello re: same.


0.60 475.00 285.00




Discuss items to include in weekly committee update with C. Cabello.


0.40 475.00 190.00


Correspond with P. Huygens and C. Cabello re: transition planning from debtor to estate.

Case Administration

0.20 475.00 95.00


Call with P. Abbeduto to get started on claim analysis


0.10 475.00 47.50


Discuss KEIP budget estimate and timing of transition planning trip with C. Cabello.


0.50 475.00 237.50


Read emails re: stub rent and correspond with C. Cabello re: same.


0.30 475.00 142.50


Prepare weekly sales graph for committee update.


0.80 475.00 380.00


Download all 65 real estate leases and convert them to searchable documents.


1.50 475.00 712.50


Phone call with W. Bowser to discuss tasks list needed to complete for MC Mages.


0.20 370.00 74.00


Reviewed filed KEIP/KERP motion. Court Filings 0.50 515.00 257.50


Reviewed revised budget sent from counsel. Business Analysis / Operations

0.50 515.00 257.50


Call with W. Bowser to discuss work streams, budget and KEIP motion.

Case Administration

0.50 515.00 257.50


Call with W. Bowser regarding committee update.


0.40 515.00 206.00


Drafted and sent email to BRG regarding changes to the budget.


0.30 515.00 154.50


Prepared draft of update report for committee. Committee Activities

1.20 515.00 618.00


Evaluated and read through lease abstracts to commence rejection damage analysis.


1.10 515.00 566.50


Call with P. Huygens to discuss latest cash flow forecast and case update.

Case Administration

0.40 515.00 206.00


Correspondence with the committee re final negotiated KEIP and status of negotiations with Tiger and Wells.


0.30 685.00 205.50


Prepare committee presentation. Committee Activities

1.40 475.00 665.00


Read emails on KEIP update to committee. Business Analysis / Operations

0.20 475.00 95.00


Correspond with B. Cashman (BRG) re: weekly actual vs. budget report. availability.


0.10 475.00 47.50


Review debtor's weekly cash forecast. Business Analysis / Operations

1.60 475.00 760.00


Prepare comments on variance report and send same to C. Cabello and B. Cashman (BRG).


0.90 475.00 427.50


Call with C. Cabello re: debtor variance report. Business Analysis / Operations

0.10 475.00 47.50


Call with P. Abbeduto to get him started on claims and docket downloads.

Case Administration

0.40 475.00 190.00


Download and review docs from docket and claims list into Province files.

Court Filings 0.60 370.00 222.00


Phone call with W. Bowser to review docket list and claim list, highlighting all docs needed to be downloaded.

Case Administration

0.50 370.00 185.00


Analyzed latest variance report for the week ended 3/4/17.


0.70 515.00 360.50


Evaluated latest roll forward cash forecast. Business Analysis / Operations

0.60 515.00 309.00


Reviewed and made edits to draft report. Committee Activities

0.90 515.00 463.50




Analyzed gross sales analysis prepared by W. Bowser.


0.40 515.00 206.00


Commenced initial analysis on Schedules filed. Business Analysis / Operations

0.80 515.00 412.00


Call with W. Bowser re: debtor variance report Business Analysis / Operations

0.10 515.00 51.50


Correspond with W. Bowser regarding latest variance report.


0.40 515.00 206.00


Review 3/3 variance report and first wind down report. Correspond with C. Cabello and then with Cooley team re same.


0.70 685.00 479.50


Correspond with counsel and C. Cabello re stub rent.

Case Administration

0.10 685.00 68.50


Correspond with Cooley team and C. Cabello re wind down budget.


0.20 685.00 137.00


Correspond with B. Cashman regarding budget, variance and KEIP.


0.30 515.00 154.50


Revised committee report to incorporate additional analysis.


0.80 515.00 412.00


Correspond with Cooley regarding reports Debtor plan to file.

Case Administration

0.30 515.00 154.50


Reviewed reports Debtor plans to file. Business Analysis / Operations

0.50 515.00 257.50


Review draft committee update slide deck and correspond with W. Bowser and C. Cabello re same.


0.70 685.00 479.50


Call with W. Bowser to discuss work streams and case update.

Case Administration

0.30 685.00 205.50


Start reviewing SOFA's and schedules. Court Filings 1.40 685.00 959.00


Review and update presentation for sales for w/e 3/11.


1.10 475.00 522.50


Call with C. Cabello re: update on case events. Business Analysis / Operations

0.20 475.00 95.00


Prep for call with B. Cashman (BRG) with C. Cabello.


0.10 475.00 47.50


Call with B. Cashman (BRG) and C. Cabello to go over sales flash report for w/e 3/11.


0.40 475.00 190.00


Read debtor's SOAL filing. Business Analysis / Operations

0.70 475.00 332.50


Populate 502(b)(6) template with stores. Claims Analysis and Objections

2.60 475.00 1,235.00


Review sales flash report for w/e 3/11. Business Analysis / Operations

0.30 475.00 142.50


Prepare summary of various work streams to include into committee update.


0.90 475.00 427.50


Revised and edited committee update on GOB sales and revised budget.


1.20 515.00 618.00


Call with W. Bowser to discuss committee report.


0.20 515.00 103.00


Evaluated weekly cash report and cumulative four weeks ended 3/11/17.


1.50 515.00 772.50


Continued to analyze variance analysis. Business Analysis / Operations

0.80 515.00 412.00


Correspond with UCC team re draft committee slide deck and work streams.


0.30 685.00 205.50




Review latest draft committee update deck and have call with C. Cabello to discuss (0.2). Approve to send.

Case Administration

0.60 685.00 411.00

3/14/2017 Ricky Ng Call with C. Cabello about the task to review the financial statements.

Case Administration

0.20 380.00 76.00


Read debtor's SOFA filing and make notes. Court Filings 0.90 475.00 427.50


Review ABL report from B. Cashman (BRG). Business Analysis / Operations

0.40 475.00 190.00


Combine actual and forecast into cash flow analysis.


1.50 475.00 712.50


Call with C. Cabello to review debtor's budget variance report for w/e 3/11.


0.60 475.00 285.00


Read and reviewed debtor's SOAL filing. Court Filings 1.60 475.00 760.00


Read email from counsel on status hearing. Case Administration

0.10 475.00 47.50

3/14/2017 Ricky Ng Reviewed the Schedules and Statement of Financial Affairs.


0.40 380.00 152.00

3/14/2017 Ricky Ng Started to input the data from the schedules into a spreadsheet for further analysis.


1.60 380.00 608.00

3/14/2017 Ricky Ng Inputted the data from the schedules into a spreadsheet for further analysis.


1.90 380.00 722.00


Analyze trade and other payables, compare to schedules and tie out with minor variance.


1.20 475.00 570.00


Analyze debtor's scheduled claims for undetermined amounts, confirm all undetermined related to landlords.


0.70 475.00 332.50


Review debtor's spreadsheet of 90-day payments and correspond with BRG team to get the ACH payments detail.


0.40 475.00 190.00


Call with E. Lazerowitz regarding committee update.

Case Administration

0.20 515.00 103.00


Commenced review of Debtor's Schedules of Assets and Liabilities and Statement of Financial Affairs.


1.80 515.00 927.00


Call with R. Ng to discuss analysis of Statement of Assets and Liabilities and Schedule of Financial Affairs.

Case Administration

0.20 515.00 103.00


Review ABL report from B.Cashman (BRG); drafted and sent email summary to R. Winning.


0.80 515.00 412.00


Analyzed latest variance analysis and updated forecast; noted questions for BRG.


1.90 515.00 978.50


Call with P. Huygens to discuss committee report.


0.20 515.00 103.00


Correspondence re Hibbit information requests. Case Administration

0.20 685.00 137.00


Meeting with F. Chin re wind down work stream.

Case Administration

0.40 685.00 274.00


Case update call with W. Bowser. Case Administration

0.20 685.00 137.00

3/15/2017 Ricky Ng Started to reconcile the claims in Schedule F with the Trial Balance.


1.30 380.00 494.00


Discuss debtor's weekly variance report with C. Cabello and B. Cashman (BRG).


0.90 475.00 427.50


Case update on MC Sports with P. Huygens. Case Administration

0.20 475.00 95.00


Call with P. Abbeduto to walk through lease rejection damage calculations.


0.80 475.00 380.00


Read lease for store 5 and make notes of key terms.


0.40 475.00 190.00


Review stub rent file from BRG. Claims Analysis and Objections

0.20 475.00 95.00




Read lease for store 125 and make notes of percentage rent terms.


0.30 475.00 142.50


Read FFE appraisal. Business Analysis / Operations

0.90 475.00 427.50

3/15/2017 Ricky Ng Continued to input the data from the Schedules into a spreadsheet for further analysis.


1.90 380.00 722.00

3/15/2017 Ricky Ng Continued to input the data from the Schedules into a spreadsheet for further analysis.


1.90 380.00 722.00

3/15/2017 Ricky Ng Continued to input the data from the schedules into a spreadsheet for further analysis.


1.80 380.00 684.00


Review and make notes and questions for BRG on debtor's weekly variance report.


1.30 475.00 617.50


Prepare 502b6 calculations for store 2; Read lease, obtain pertinent info from document and update analysis.


0.80 370.00 296.00




0.70 370.00 259.00




0.50 370.00 185.00


Conf call w/ W. Bowser discussing plan and strategy to complete 502B6 calculations


0.80 370.00 296.00


Reviewed executory contracts and lease rejection motion procedures.

Court Filings 0.50 515.00 257.50

3/15/2017 Fred Chin Prepare pre-confirmation checklist and questionnaire for debtor FA and company management interviews to understand debtor's business operations, systems, people responsible and status since filing bankruptcy.


1.70 540.00 918.00


Read and analyze explanation of debtor's reclassification of cost tracking for employee benefits.


1.70 475.00 807.50

3/16/2017 Ricky Ng Created a summary worksheet for the SOFA document.


0.60 380.00 228.00

3/16/2017 Ricky Ng Searched the data room for files on the account receivables.


0.30 380.00 114.00


Prepare summary of SOLA for committee update


1.90 475.00 902.50


Prepare summary of FFE appraisal. Business Analysis / Operations

1.40 475.00 665.00


Prepare committee update presentation for SOLA, SOFA, FFE appraisal, weekly variance reporting.


2.60 475.00 1,235.00

3/16/2017 Ricky Ng Call with W. Bowser to discuss the SOFA and SOAL spreadsheets.


0.20 380.00 76.00

3/16/2017 Ricky Ng Commenced input of data from the Statement of Financial Affairs into a spreadsheet for further analysis.


1.90 380.00 722.00

3/16/2017 Ricky Ng Continued to input the data from the Statement of Financial Affairs into a spreadsheet for further analysis.


1.80 380.00 684.00


Correspond with B. Cashman (BRG) re: questions on certain scheduled assets.


0.40 475.00 190.00


Discuss status of SOLA and SOFA summaries with R. Ng.


0.20 475.00 95.00


Review SOLA for additional detail on accounts receivable, correspond with R. Ng re: same.


0.30 475.00 142.50




Correspond with C. Cabello re: questions on the SOLA.


0.30 475.00 142.50


Discuss case status with C. Cabello. Case Administration

0.10 475.00 47.50


Call with P. Abbeduto to work through questions on missing lease information, 502(b)(6) calculations, and store 125 minimum rent amount.


0.80 475.00 380.00


Prepare 502b6 calculations for store 44 Ann Arbor - Read lease, obtain pertinent info from document and update analysis.


1.00 370.00 370.00


Prepare 502b6 calculations for store 28 Mt. Pleasant Read lease, obtain pertinent info from document and update analysis.


0.90 370.00 333.00


Prepare 502b6 calculations for store 45 Goshen - Read lease, obtain pertinent info from document and update analysis.


0.90 370.00 333.00


Conference call with W Bowser to review progress with lease calculations and plan for completing remaining analysis.


0.80 370.00 296.00


Prepare 502b6 calculations for store 5 Plainfield - Read lease, obtain pertinent info from document and update analysis.


0.70 370.00 259.00


Prepare 502b6 calculations for store 12 Jackson - Read lease, obtain pertinent info from document and update analysis.


0.70 370.00 259.00


Prepare 502b6 calculations for store 41 Lima - Read lease, obtain pertinent info from document and update analysis.

Case Administration

0.50 370.00 185.00

3/16/2017 Fred Chin Formulate interview questions regarding business and financial records to understand debtor's business.


1.60 540.00 864.00


Correspondence with Cooley and then BRG re revised liquidator budget.

Case Administration

0.10 685.00 68.50


Call with W. Bowser and F. Chin re wind down, post confirmation plan.

Case Administration

0.30 685.00 205.50


Complete draft of weekly committee update presentation.


2.60 475.00 1,235.00

3/17/2017 Ricky Ng Reviewed the Accounts Receivable Data. Business Analysis / Operations

0.70 380.00 266.00

3/17/2017 Ricky Ng Analyzed the A/R data and separated the accounts based on the days past due and the customer composition.


0.70 380.00 266.00

3/17/2017 Ricky Ng Drafted a page on the committee update based on findings in the A/R.


0.20 380.00 76.00


Correspond with C. Cabello re: employee benefits reclassification.


0.20 475.00 95.00


Correspond with C. Cabello re: revised Tiger budget, and committee update presentation.


0.50 475.00 237.50


Correspond with R. Ng re: detail for receivables.


0.30 475.00 142.50


Send draft of committee update presentation to C. Cabello for comments and correspond re: same.


0.40 475.00 190.00


Discuss transition plan with P. Huygens and F. Chin.

Case Administration

0.30 475.00 142.50


Correspond with F. Chin and D. Roberts re: transition planning.

Case Administration

0.10 475.00 47.50


Correspond with B. Cashman re: setting up transition planning trip.

Case Administration

0.30 475.00 142.50


Analyze accounts receivable detail for characteristics, aging, volume, and concentration.


0.70 475.00 332.50


Prepare 502b6 calculations for store 125 Champaign - Read lease, obtain pertinent info from document and update analysis.


1.50 370.00 555.00




Prepare 502b6 calculations for store 64 Columbia - Read lease, obtain pertinent info from document and update analysis.


0.90 370.00 333.00


Prepare 502b6 calculations for store 110 Peru - Read lease, obtain pertinent info from document and update analysis.


0.60 370.00 222.00


Analyzed and identified open questions for BRG on schedules and variance report.


0.40 515.00 206.00


Reviewed and edited analysis and report prepared by team.


1.10 515.00 566.50


Correspond with Cooley and team regarding request for revised projections.

Case Administration

0.20 515.00 103.00


Correspond with BRG regarding request for revised projections.

Case Administration

0.10 515.00 51.50

3/17/2017 Fred Chin Review due diligence checklists and isolate areas that are most substantive for inclusion in pre-confirmation transition of documents.


1.20 540.00 648.00

3/18/2017 Fred Chin Formulate interview questions regarding business and financial records to understand debtor's business.


1.60 540.00 864.00

3/18/2017 Fred Chin Review document request list and interview questions to prepare for upcoming meetings with debtor and advisors.


1.30 540.00 702.00

3/19/2017 Fred Chin Refine debtor interview questions and information request list.


0.80 540.00 432.00


Correspondence with UCC team re revised DIP budget.


0.10 685.00 68.50


Update analysis of weekly flash sales report for w/e 3/18.


0.60 475.00 285.00


Review flash sales report for w/e 3/18 and correspond with B. Cashman (BRG) re: same.


0.20 475.00 95.00


Correspond with B. Cashman re: flash sales report for w/e 3/18.


0.20 475.00 95.00


Read emails from C. Cabello re: new forecast from Tiger.


0.10 475.00 47.50


Set up D. Roberts with access to case files Case Administration

0.10 475.00 47.50


Correspond with R. Summerfield (MC) to follow up on transition planning.

Case Administration

0.10 475.00 47.50


Revise update presentation to Committee for comments from C. Cabello.


1.90 475.00 902.50


Prepare 502b6 calculations for store 133; Reviewed lease terms, CAM, Insurance and Tax charges and rent information.


0.50 370.00 185.00


Reviewed gross sales flash report and compared to budget.


0.30 515.00 154.50


Met with M. McGrail (Tiger) regarding sales update and revised forecast.


0.20 515.00 103.00




0.60 370.00 222.00




0.40 370.00 148.00




0.40 370.00 148.00




0.40 370.00 148.00




0.30 370.00 111.00






0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.20 370.00 74.00




0.20 370.00 74.00




0.20 370.00 74.00


Analyze sofa and schedules. Business Analysis / Operations

1.30 685.00 890.50


Review draft committee update slide deck and provide comments to W. Bowser.


0.70 685.00 479.50


Correspond with B. Cashman re: Tiger updates. Business Analysis / Operations

0.30 475.00 142.50


Revise committee update presentation, correspond with C. Cabello, and send same to Cooley team.


1.40 475.00 665.00


Discuss committee presentation with C. Cabello. Committee Activities

0.20 475.00 95.00


Discuss Committee update presentation with P. Huygens and make notes.


0.20 475.00 95.00


Send follow-up email to R. Summerfield (MC) re: transition.

Case Administration

0.20 475.00 95.00


Correspond with P. Abbeduto re: 502(b)(6) work.


0.10 475.00 47.50


Review list of employees to potentially retain for transition.

Case Administration

0.40 475.00 190.00


Review docket for claims and gauge reconciliation requirements.


1.20 475.00 570.00




0.50 370.00 185.00




0.50 370.00 185.00




0.40 370.00 148.00




0.40 370.00 148.00




0.40 370.00 148.00




0.40 370.00 148.00




0.30 370.00 111.00




0.30 370.00 111.00






0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.20 370.00 74.00




0.20 370.00 74.00




0.20 370.00 74.00


Revised and supplemented latest draft report update for committee.


0.80 515.00 412.00


Discuss committee presentation with W. Bowser.


0.20 515.00 103.00

3/21/2017 David W. Roberts

Reviewed analysis re: lease rejection damages, stub rents, ABL and KEIP and KERP.


0.40 525.00 210.00


Correspond with UCC team re liquidation and financial update.

Sale Process 0.30 685.00 205.50


Review engagement billings to date. Case Administration

0.20 475.00 95.00


Review employee list for people not on KERP who may be necessary to claims reconciliation.

Case Administration

1.10 475.00 522.50


Revise cash forecast variance report. Business Analysis / Operations

1.60 475.00 760.00


Update committee presentation to include comments from BRG.


1.20 475.00 570.00


Review new docket items. Court Filings 0.80 475.00 380.00


Research WARN notice. Business Analysis / Operations

0.40 475.00 190.00


Prepare for call with B. Cashman (BRG). Business Analysis / Operations

0.50 475.00 237.50


Correspond with B. Cashman re: sales update. Business Analysis / Operations

0.20 475.00 95.00


Call with B. Cashman and C. Swarbrick (BRG); and C. Cabello re: meeting with Tiger, sales through w/e 3/18.


0.30 475.00 142.50


Correspond with R. Winning (Cooley) re: committee update.


0.40 475.00 190.00


Transition planning call with D. Roberts to review potential employees to interview, case background and brainstorm on calendar.

Case Administration

1.30 475.00 617.50


Write email on transition planning activities to R. Summerfield (MC).

Case Administration

1.40 475.00 665.00


Correspond with C. Cabello re: transition planning.

Case Administration

0.20 475.00 95.00


Call with B. Cashman (BRG) and W. Bowser to discuss sales trends.


0.30 515.00 154.50




Read emails and corresponded with W. Bowser regarding transition planning.

Case Administration

0.20 515.00 103.00




0.50 370.00 185.00




0.50 370.00 185.00




0.50 370.00 185.00




0.50 370.00 185.00




0.40 370.00 148.00




0.40 370.00 148.00




0.40 370.00 148.00




0.40 370.00 148.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.20 370.00 74.00




0.20 370.00 74.00


Reviewed case documents and analysis including operating budgets and actual results, committee updates, and KERP to identify transition issues and identify employees and data needed for claims analysis and affirmative claims pursuit.

Case Administration

1.40 525.00 735.00


Continued review of case documentation and analysis to identify data, document and personnel issues for transitioning case post confirmation in preparation for meeting with Debtor personnel and Debtor professionals - Brian Cashman.

Case Administration

1.40 525.00 735.00


Reviewed and discussed case issues and analysis with Walt Bowser to identify documents and data to preserve and personnel needed to pursue or defend claims. Discussed AP, IT, finance, inventory, and sales audit personnel and potential WARN issues.

Case Administration

1.50 525.00 787.50


Continued review of creditor committee updates and lease related analysis.


0.80 525.00 420.00


Finalize and correspond re retention app. Fee/Employment Applications

0.30 685.00 205.50


Review docket items and clean up docket folder.

Court Filings 0.50 475.00 237.50




Discuss Debtor's revised budget with C. Cabello.


0.30 475.00 142.50


Start analysis of changes in Debtor's new cash forecast.


1.40 475.00 665.00


Review and analyze 90-day payment data. Business Analysis / Operations

0.30 475.00 142.50


Confer with R. Ng to get him started on analysis of 90-day payments and potential preference targets.


0.30 475.00 142.50


Read and consider email and attachments from B. Cashman re: new forecast and variance analyses.


0.40 475.00 190.00


Prepare roll forward of w/e 3/18 actuals into spreadsheet model.


1.30 475.00 617.50


Prepare analysis of weekly variance report for committee.


1.70 475.00 807.50


Correspond with R. Summerfield (MC) re:transition.

Case Administration

0.50 475.00 237.50


Correspond with C. Hershcopf (Cooley) re:transition.

Case Administration

0.40 475.00 190.00

3/23/2017 Ricky Ng Call with W. Bowser about the 90-day transfers. Business Analysis / Operations

0.10 380.00 38.00

3/23/2017 Ricky Ng Reconciled the 90-day transfers between the SOFA and checks data.


0.80 380.00 304.00

3/23/2017 Ricky Ng Stratified the 90-day transfer check data by vendor and expense type.


1.90 380.00 722.00


Read order on lease assumption and assignment process.


0.40 475.00 190.00


Analyze Debtor's reclassifying entries for store payroll, sales taxes, and corporate payroll.


0.70 475.00 332.50


Consider results of roll forward of w/e 3/18 actuals.


0.60 475.00 285.00




0.50 370.00 185.00




0.50 370.00 185.00




0.50 370.00 185.00




0.40 370.00 148.00




0.40 370.00 148.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00






0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.30 370.00 111.00




0.20 370.00 74.00




0.20 370.00 74.00


Reviewed latest files provided by BRG, including variance and revised forecast.


0.80 515.00 412.00


Read recent filings, including Order Establishing Procedures for Assumption and Assignment of Unexpired Real Property Leases.

Court Filings 0.30 515.00 154.50


Reviewed diligence request list in preparation for meeting with debtor and representatives.

Case Administration

0.30 525.00 157.50


Reviewed Docket 283 - order re: Lease assignment process for impact on lease rejection damages and cash flow analyses.

Case Administration

0.30 525.00 157.50


Reviewed Docket 228 Ramco objection to lease assumption motion.

Case Administration

0.30 525.00 157.50

3/23/2017 Fred Chin review financial budgets to understand pre-confirmation transition items.


1.10 540.00 594.00

3/24/2017 Ricky Ng Follow-up call with W. Bowser to discuss the analysis done on the 90-day transfers.


0.30 380.00 114.00

3/24/2017 Ricky Ng Reconciled the ACH wire payment spreadsheet with the transfers in the SOFA.


0.90 380.00 342.00

3/24/2017 Ricky Ng Organized the ACH transfer data by expense type, vendor, and payment amount.


1.30 380.00 494.00

3/24/2017 Ricky Ng Compared the vendors in the checks spreadsheet with the ACH transfers to integrate both data sets.


0.60 380.00 228.00


Review preference data with R. Ng. Business Analysis / Operations

0.30 475.00 142.50


Review R. Ng's analysis of 90-day payments and send him comments.


0.40 475.00 190.00


Prepare for and participate on call with B. Cashman (BRG) and C. Cabello re: revised budget (0.5).


0.60 475.00 285.00


Call with R. Winning to summarize changes in Debtor's new forecast.


0.10 475.00 47.50


Call with C. Cabello and R. Winning (Cooley) re: Debtor's revised forecast.


0.30 475.00 142.50


Complete analysis of changes in Debtor's new cash forecast.


2.20 475.00 1,045.00


Correspond with B. Cashman (BRG) and C. Cabello re: new cash forecast.


0.40 475.00 190.00




Status call with C. Cabello. Business Analysis / Operations

0.10 475.00 47.50


Prepare update presentation for w/e 3/18 and revised budget to committee.


2.40 475.00 1,140.00


Develop outline of nest committee update presentation.


0.30 475.00 142.50


Call with D. Roberts on case status. Case Administration

0.30 475.00 142.50


Correspond with P. Abbeduto re: status. Case Administration

0.10 475.00 47.50


Debrief on BRG call with C. Cabello. Case Administration

0.20 475.00 95.00


Review docket items filed yesterday. Court Filings 0.20 475.00 95.00


Review updated 90-day payment analysis and send R. Ng comments.


0.20 475.00 95.00


Prepared summary of call with BRG and changes in cash forecast and sent same to Cooley team.

Case Administration

2.60 475.00 1,235.00

3/24/2017 Ricky Ng Formatted the table that lists the largest vendor payments made during the 90-day period.


0.80 380.00 304.00

3/24/2017 Ricky Ng Drafted a slide that summarizes the largest vendor transfers during the 90-day period.


0.80 380.00 304.00

3/24/2017 Ricky Ng Adjusted the table on the slide based on feedback received.


0.30 380.00 114.00


Call with W. Bowser and R. Winning (partial) to discuss Debtor's revised forecast.


0.30 515.00 154.50


Call with B. Cashman (BRG) and W. Bowser regarding revised forecast and potential for cost cutting.


0.50 515.00 257.50


Reviewed bridge and analysis of changes to the budget and provided comments to W. Bowser.


0.40 515.00 206.00


Call with W. Bowser to debrief on BRG call and discuss next steps.

Case Administration

0.20 515.00 103.00


Reviewed case documents and analyses to draft transition workplan in preparation for meeting with Debtor and representatives.

Case Administration

0.50 525.00 262.50


Discussed new cash flow forecast received this morning from Debtor with Walt Bowser. Forecast indicates approximate $4 million downward adjustment to sales, that could result in only $139,000 net in the estate. (Stand down for now)

Case Administration

0.30 525.00 157.50

3/24/2017 Fred Chin review committee updates to identify possible pre-confirmation transition issues.


1.20 540.00 648.00


Review inventory bridge and forecast comparison, then have call with C. Cabello and W. Bowser re update and strategy (0.4).

Case Administration

0.70 685.00 479.50

3/27/2017 Ricky Ng Updated the slide on the 90-day transfers based on the new data set.


0.40 380.00 152.00

3/27/2017 Ricky Ng Implemented the additional updates to the 90-day transfer data set.


0.60 380.00 228.00

3/27/2017 Ricky Ng Reviewed the latest committee update slides for a general update on the case.


0.60 380.00 228.00


Prepare trend analysis of weekly sales vs forecast since petition date.


1.20 475.00 570.00


Review 90-day payment data analysis. Business Analysis / Operations

0.30 475.00 142.50



3/27/2017 Ricky Ng Call with W. Bowser to discuss the additional changes to the slide on the 90-day transfers.


0.30 380.00 114.00

3/27/2017 Ricky Ng Added the preference exposure of committee members in the 90-day transfer slide.


0.30 380.00 114.00


Review and revise committee presentation for weekly sales and 90-day payment analysis.


0.70 475.00 332.50


Call with R. Ng re: top 20 90-day payment list. Business Analysis / Operations

0.20 475.00 95.00


Revise committee presentation for comments from R. Winning (Cooley)


1.10 475.00 522.50


Discuss committee presentation with R. Winning (Cooley).


0.20 475.00 95.00


Review committee presentation with C. Cabello. Committee Activities

0.30 475.00 142.50


Update committee presentation for comments from C. Cabello.


2.50 475.00 1,187.50


Call with R. Winning (Cooley) re: status of committee update.


0.10 475.00 47.50


Correspond with B. Cashman re: weekly sales results for w/e 3/25.

Case Administration

0.20 475.00 95.00


Case status call with P. Huygens and C. Cabello.

Case Administration

0.40 475.00 190.00


Read draft of email to the Committee. Committee Activities

0.10 475.00 47.50


Call with R. Winning (Cooley) regarding update to committee.

Case Administration

0.20 515.00 103.00


Reviewed latest draft of committee update report and discussed comments with W. Bowser (0.3).


0.60 515.00 309.00


Call with P. Huygens and W. Bowser regarding case update, revised projections and strategy.

Case Administration

0.40 515.00 206.00


Reviewed weekly flash sales report for the prior week.


0.20 515.00 103.00


Review final draft of committee update deck and correspondence amongst UCC team re same.


0.50 685.00 342.50


Correspond with B. Cashman re: letters of credit and outstanding items on data request list.


0.60 475.00 285.00


Correspond with M. McGrail and C. Cabello re: GOB sale.


0.30 475.00 142.50


Correspond with R. Winning to answer various questions on committee presentation.


0.60 475.00 285.00


Correspond with P. Huygens, C. Cabello, and Cooley team about other potential sources of liquidity.


0.30 475.00 142.50


Revise committee presentation and send to R. Winning (Cooley).


0.50 475.00 237.50


Read Tiger announcements of MC Sports GOB Sale.


0.40 475.00 190.00


Revise committee presentation for 90-day payments and contingency budget estimates.


1.90 475.00 902.50


Research SOFA, schedules, and notes for any indication of over-collateralized letters of credit.


0.80 475.00 380.00


Attempt to track down Great American contact responsible for GOB sales.

Case Administration

0.30 475.00 142.50


Review docket for claim trades and recent updates.

Case Administration

0.40 475.00 190.00


Reviewed counsel's summary of update and revised Province report.


0.40 515.00 206.00

3/29/2017 Ricky Ng Continued to fill in the details from the schedules into a summary spreadsheet for further analysis.


1.90 380.00 722.00




Prep for and call with M. McGrail (Tiger) re: GOB sales process and potential savings.


0.30 475.00 142.50


Prepare notes from call with M. McGrail (Tiger). Business Analysis / Operations

0.40 475.00 190.00


Read emails from B. Cashman with data request items.


0.20 475.00 95.00


Review docket for traded claims. Case Administration

0.20 475.00 95.00


Discuss call with Tiger with R. Winning (Cooley).

Case Administration

0.20 475.00 95.00


Discuss call with Tiger with C. Cabello. Case Administration

0.20 475.00 95.00


Call with W. Bowser regarding call with Tiger. Case Administration

0.20 515.00 103.00


Read committee update from counsel and corresponding final Province report.


0.30 515.00 154.50


Read life insurance contract listed on asset schedule, confirm no cash value.


0.40 475.00 190.00


Request life insurance policy from B. Cashman. Case Administration

0.10 475.00 47.50


Reviewed variance report and notes for the week ended 3/26/17.


0.50 515.00 257.50


Reviewed latest cash forecast and updated assumptions.


0.60 515.00 309.00


Reviewed life insurance policies. Business Analysis / Operations

0.30 515.00 154.50


Review Cooley comments to draft fee app. Finalize, sign and send back.


0.40 685.00 274.00


Review debtor's weekly cash flow variance report and correspond with P. Abbeduto re: same.


0.40 475.00 190.00


Call with P. Abbeduto to discuss questions on cash flow variance report update.


0.10 475.00 47.50


Discuss roll forward of debtor's actual results from w/e 3/25 with P. Abbeduto.


0.40 475.00 190.00


Call with P. Abbeduto to get him started on roll forward of debtor's actual results for w/e 3/25.


0.20 475.00 95.00


Review and consider roll forward of debtor's actual CTD results through 3/25.


0.60 475.00 285.00


Call with W. Bowser to discuss questions on cash flow variance report update.


0.10 370.00 37.00


Call with W. Bowser on roll forward of debtor's actual results for w/e 3/25.


0.20 370.00 74.00


Phone conference with W. Bowser to discuss variance report and updates to same (0.4); revised report with latest information.


0.80 370.00 296.00


29880730.1\156376-00001 9/19/17

EXHIBIT E-3

Time Entry Detail April 1 - 30, 2017


INVOICE4/1/2017

Invoice #

82997

Bill To



Closing Date

4/30/2017

Total

Balance

Payments/Credits


Consulting - Principal Consulting services performed by Paul Huygens 4.4 685.00 3,014.00Consulting - Director Consulting services performed by Carol Cabello 43.1 515.00 22,196.50Consulting - Director Consulting services performed by Walter Bowser 17.7 475.00 8,407.50Consulting - Associate Consulting services performed by Ricky Ng 10.1 380.00 3,838.00Consulting - Associate Consulting services performed by Peter Abbeduto 0.5 370.00 185.00



$37,641.00

$37,641.00

$0.00



Michigan Sporting Goods Distributors, Inc.Billing DetailApril 1 - 30, 2017


75.80 $37,641.00


Read weekly sales flash report from B. Cashman (BRG).


0.20 475.00 95.00


Reviewed weekly sales flash report from B.Cashman (BRG),


0.20 515.00 103.00


Read and consider reply from B. Cashman (BRG) to questions on cash flow variance report.


0.40 475.00 190.00


Review debtor's cash flow variance report for w/e 4/2, prepare list of questions and send same to B. Cashman (BRG).


1.20 475.00 570.00


Correspond with C. Hershcopf re: sales status for w/e 4/2.


0.40 475.00 190.00


Reviewed latest cashflow variance report and read follow-up list of questions from W. Bowser.


0.60 515.00 309.00


Write status update email to Cooley team. Case Administration

0.60 475.00 285.00


Prepare for (0.3) and call with B. Cashman and C. Cabello re: debtor's weekly variance report (0.5).


0.80 475.00 380.00


Conference call with Tiger, BRG, Cooley team, and C. Cabello re: GOB sale process and status.

Case Administration

0.30 475.00 142.50


Case status call with C. Cabello. Case Administration

0.20 475.00 95.00


Call with B. Cashman and W. Bowser to discuss variance analysis and update on liquidation.


0.50 515.00 257.50


Call with W. Bowser to discuss case update. Case Administration

0.20 515.00 103.00


Call with Cooley, BRG and Tiger to discuss status of liquidation.

Case Administration

0.40 515.00 206.00


Confer with R. Winning (Cooley) and C. Cabello to plan for next committee call.


0.30 475.00 142.50


Correspond with R.Winning (Cooley) and W. Bowser to discuss agenda for committee call.


0.30 515.00 154.50


Review and calendar bar date notices. Correspondence with committee re same.


0.20 685.00 137.00


Correspond with P. Huygens re: prep for committee call tomorrow.


0.20 475.00 95.00


Research social media commentary for background on GOB sales process.

Case Administration

0.40 475.00 190.00


Review weekly flash sales report. Business Analysis / Operations

0.20 475.00 95.00


Analyze cash forecast for IP and lease sales and compare same to notes.


0.90 475.00 427.50

4/11/2017 Ricky Ng Organized the 90-day transfer data to list the transfers made by each committee member.


0.60 380.00 228.00


Correspond with B. Cashman re: Visa/MasterCard interchange fee claim estimate.


0.20 475.00 95.00




Correspond with B. Cashman (BRG) re: IP and lease sale estimate in forecast.


0.60 475.00 285.00


Work with R. Ng on list of 90-day payments for each committee member.


0.30 475.00 142.50


Attend status call with Committee. Committee Activities

0.50 475.00 237.50


Call with C. Cabello and R. Winning to plan next steps.

Case Administration

0.50 475.00 237.50


Follow-up call with W. Bowser and R. Winning regarding case strategy and work streams.

Case Administration

0.40 515.00 206.00


Prepared for committee update call including reviewing updated budget assumptions.


0.50 515.00 257.50


Participated on committee update call regarding case update.


0.50 515.00 257.50


Call with W. Bowser to discuss work streams and next steps.

Case Administration

0.10 515.00 51.50


Compare debtor's updated cash forecast to budget released March 23d and make notes on differences.


1.40 475.00 665.00


Read and consider emails re: augment sales and extending store sales into May.


0.40 475.00 190.00


Review recovery values from other cases in re: valuing debtor's Visa/MasterCard.


0.30 475.00 142.50


Reviewed revised forecast and variance report from BRG and changes to assumptions.


1.10 515.00 566.50


Reviewed 90-day transfers to determine a range of potential recoveries.

Case Administration

0.90 515.00 463.50


Researched Visa/MC litigation and potential recoveries of same, analyzed ability to sell claim.

Case Administration

1.40 515.00 721.00

4/13/2017 Ricky Ng Inputted the data from the latest budget variance report into a spreadsheet for further analysis.


1.90 380.00 722.00

4/13/2017 Ricky Ng Continued to input the data from the latest budget variance report into a spreadsheet.


0.90 380.00 342.00


Status call with C. Cabello. Case Administration

0.20 475.00 95.00

4/13/2017 Ricky Ng Call with C. Cabello to discuss the work to be completed.

Case Administration

0.30 380.00 114.00

4/13/2017 Ricky Ng Updated the committee slides with information from the latest budget variance report.


0.70 380.00 266.00


Call with W. Bowser regarding case status and strategy.

Case Administration

0.20 515.00 103.00


Call with R. Ng to discuss case work streams. Case Administration

0.30 515.00 154.50


Corresponded with counsel regarding cash flow forecast related to IP sale proceeds.

Case Administration

0.30 515.00 154.50

4/15/2017 Ricky Ng Reviewed the latest forecasts and inputted the data into a template for further analysis.


1.90 380.00 722.00

4/15/2017 Ricky Ng Drafted a few slides on the latest revenue forecasts.


1.40 380.00 532.00


Review sales performance against budget and sales tear sheets. Call with C. Cabello to discuss (0.3).


0.50 685.00 342.50

4/17/2017 Ricky Ng Started a spreadsheet that compares the weekly sales with the inventory levels.


2.20 380.00 836.00


Send follow-up note to B. Cashman (BRG) re: Visa/MasterCard litigation claim.


0.20 475.00 95.00




Correspond with B. Cashman re: sales update, VMC, and inventory reports.


0.60 475.00 285.00


Review inventory levels and store sales data, then send same to R. Ng with various analysis to perform.


0.40 475.00 190.00


Review augment sales assumption with C. Cabello.


0.50 475.00 237.50


Analyze forecast changes in augmented sales and correspond with B. Cashman (BRG) to confirm analysis.


2.20 475.00 1,045.00


Call with C. Cabello to coordinate on committee update.


0.20 475.00 95.00


Review draft of committee presentation and send comments to C. Cabello.


0.60 475.00 285.00


Review flash sales report for w/e 4/16. Claims Analysis and Objections

0.20 475.00 95.00


Review BRG's GOB extension analysis. Business Analysis / Operations

0.60 475.00 285.00

4/17/2017 Ricky Ng Call with C. Cabello to discuss the analysis done for the budget and forecasts.


0.20 380.00 76.00


Prepared draft committee update report to include analysis of revised forecast.


1.60 515.00 824.00


Analyzed revised cash forecast, changes to assumptions and sensitized forecast; discuss with P. Huygens (0.3).


1.40 515.00 721.00


Evaluated close storing analysis provided by BRG.


0.60 515.00 309.00


Call with W. Bowser to discuss committee update report.


0.40 515.00 206.00


Continued to analyze debtor's inventory assumptions and identify changes from prior forecasts; corresponded with W. Bowser on same.


2.10 515.00 1,081.50


Call with R. Ng to discuss the budget and forecast analysis.


0.20 515.00 103.00


Review draft committee update deck and have call with C. Cabello to discuss same along with operating performance (0.4).


0.90 685.00 616.50


Review and correspond re latest draft of committee update slide deck.


0.40 685.00 274.00


Review, update. committee presentation, and correspond with C. Cabello re: same.


1.30 475.00 617.50


Call with P. Huygens to discuss committee update report and operating performance.


0.40 515.00 206.00


Revised and supplemented committee update report to incorporate comments from P. Huygens.


1.80 515.00 927.00


Continued to analyze revised forecast and assumptions regarding payroll and other expense line items.


1.90 515.00 978.50


Call with R. Winning regarding case update and open issues.

Case Administration

0.30 515.00 154.50


Reviewed inventory analysis prepared by R. Ng. Business Analysis / Operations

0.30 515.00 154.50


Drafted and sent multiple emails to B. Cashman (BRG) regarding revised forecast, variance report, and other open matters.


0.60 515.00 309.00


Continued to work on report for committee covering GOB sales and revised forecast.


1.30 515.00 669.50


Read numerous emails from B. Cashman re: post-GOB forecast.


0.30 475.00 142.50




Corresponded with R. Winning regarding open matters to be discussed with BRG.

Case Administration

0.10 515.00 51.50


Corresponded with B. Cashman regarding open matters/issues for discussion.

Case Administration

0.20 515.00 103.00


Evaluated cost analysis for extending GOB; prepared and sent detailed list of questions for BRG.


2.10 515.00 1,081.50


Reviewed Wells lien perfection analysis prepared by counsel (0.5); discuss same with E. Lazerowitz (0.1)


0.50 515.00 257.50


Reviewed draft extension letter from Tiger and accompanying exhibits.

Case Administration

0.60 515.00 309.00


Review committee correspondence and Wells lien perfection analysis. Correspond with R. Winning re same.


1.20 685.00 822.00


Call and follow-up email correspondence with R. Winning regarding open issues related to forecast.

Case Administration

0.30 515.00 154.50


Corresponded with Debtor's advisors regarding filing of the variance report and cash forecast.

Case Administration

0.20 515.00 103.00


Reviewed draft email from Cooley to committee regarding case update; provided comments to R. Winning.


0.30 515.00 154.50


Reviewed revised store closing analysis and changes compared to earlier analysis; sent detailed questions to BRG.


1.70 515.00 875.50


Call with S. Morrison regarding monetization of Visa/MasterCard claims in bankruptcy.

Case Administration

0.30 515.00 154.50


Revised and finalized committee update report per comments from R. Winning.


0.40 515.00 206.00


Call with B. Cashmann (BRG) to discuss extending GOB and revised cash forecast.


0.30 515.00 154.50


Evaluated store cost analysis following discussions with BRG.


1.60 515.00 824.00


Commenced analysis for committee update on Debtor's plan to extend GOB.


1.30 515.00 669.50


Prepared update report for committee covering GOB extension and revised forecast.


1.90 515.00 978.50


Analyzed performance versus covenants for committee update.


0.60 515.00 309.00


Analyzed inventory by store for identified store extension of GOB.


0.90 515.00 463.50


Continued to work on report for committee covering GOB extension and revised forecast.


0.70 515.00 360.50


Review report on the Debtor's proposed GOB extension and updated operations results. Correspond with C. Cabello with questions.


0.60 685.00 411.00


Discuss sales tax issues with C. Cabello. Business Analysis / Operations

0.10 475.00 47.50


Evaluated latest GOB flash sales and compared to budget and revised forecast; sent follow-up email to BRG.


0.40 515.00 206.00


Incorporated latest GOB sales for prior week into committee update report and sent to counsel.


0.70 515.00 360.50


Call with R. Winning (Cooley) to discuss committee update.

Case Administration

0.20 515.00 103.00


Call with W. Bowser regarding consultant fees and sales taxes.


0.10 515.00 51.50


Corresponded via several emails with B. Cashman (BRG) regarding questions on GOB sales, forecast, augment and FF&E.

Case Administration

0.40 515.00 206.00




Analyzed and evaluated treatment and calculation of consultant fees in BRG model relative to agreement.


0.70 515.00 360.50


Discuss sales tax reporting in Debtor's variance report with W. Bowser.


0.10 515.00 51.50


Revised and updated analysis of 502b6 calculations.


0.40 370.00 148.00


Call w/ C. Cabello to discuss status of lease rejection claims analysis.


0.10 370.00 37.00


Reviewed inventory reconciliation and corresponded with B. Cashman on same.


0.70 515.00 360.50


Revised and supplemented committee report. Committee Activities

0.60 515.00 309.00


Call with B. Cashman regarding inventory data request.

Case Administration

0.10 515.00 51.50


Call with P. Abbeduto regarding 502(b)(6) analysis.


0.10 515.00 51.50


Call with Debtors, BRG, Tiger/GA regarding inventory and GOB extension.


0.30 515.00 154.50


Call with R. Winning regarding case update and status of GOB.

Case Administration

0.20 515.00 103.00


Drafted and sent emails to counsel regarding status of forecast changes and impact to cash.

Case Administration

0.40 515.00 206.00


Review draft committee update deck and correspond with C. Cabello re same.


0.40 685.00 274.00


Correspond with P. Huygens regarding case update for committee.


0.20 515.00 103.00


Call with C. Cabello re case update and work streams.

Case Administration

0.20 685.00 137.00


Call with R. Winning to discuss committee update.

Case Administration

0.30 515.00 154.50


Revised, supplemented and edited committee report regarding GOB and forecast update.


1.90 515.00 978.50


Drafted, sent emails and corresponded with Debtors and BRG regarding updates to GOB sales and impact to forecast.


0.40 515.00 206.00


Reviewed updated daily inventory report and sent email to Debtor.


0.30 515.00 154.50


Call with P. Huygens to discuss case update and work streams.

Case Administration

0.20 515.00 103.00


29880730.1\156376-00001 9/19/17

EXHIBIT E-4

Time Entry Detail May 1 - 31, 2017


INVOICE6/9/2017

Invoice #

83053

Bill To



Closing Date

5/31/2017

Total

Balance

Payments/Credits


Consulting - Principal Consulting services performed by Paul Huygens 5.5 685.00 3,767.50Consulting - Director Consulting services performed by Carol Cabello 35.1 515.00 18,076.50Consulting - Director Consulting services performed by Walter Bowser 12.1 475.00 5,747.50Consulting - Associate Consulting services performed by Ricky Ng 7.3 380.00 2,774.00Paraprofessionals Services performed by Erica Mattson 1.6 100.00 160.00

Reimb GroupConference Call 05/01/2017 C. Cabello call with B.Cashman (BRG), W. Bowser, M. Klein (Cooley) re:GOB Sales

8.11 8.11

Conference Call 05/10/2017 C. Cabello call withCooley, Debtor and Debtor's advisors re: case updateand next steps

15.29 15.29

Total Reimbursable Expenses 23.40



$30,548.90

$30,548.90

$0.00



Michigan Sporting Goods Distributors, Inc.Billing DetailMay 1 - 31, 2017


61.60 $30,525.50


Correspondence with C. Cabello re reasons for inventory sale lag.


0.10 685.00 68.50


Call with C. Cabello regarding GOB sales performance (0.2), review analysis re same and correspond with Cooley team re same.


0.40 685.00 274.00


Prepare for (0.3) and call with B. Cashman (BRG) and C. Cabello re: sales for last week (0.4).


0.70 475.00 332.50


Call with C. Cabello to debrief on call with B. Cashman(BRG)

Case Administration

0.20 475.00 95.00


Compare cash forecasts for prior week, consider effect of sales miss last week on case solvency.


0.80 475.00 380.00


Reviewed flash sales for the prior week compared to budget and re forecast; sent update on same to counsel and Province teams.


0.70 515.00 360.50


Call with B. Cashman (BRG), W. Bowser, M. Klein (Cooley) regarding GOB sales for the prior week.


0.40 515.00 206.00


Corresponded with P. Huygens regarding GOB inventory sales lower than expected.


0.10 515.00 51.50


Call with P. Huygens to discuss status of GOB sales and impact to cash.


0.20 515.00 103.00


Call with W. Bowser to debrief on call with B. Cashman (BRG) regarding sales update.

Case Administration

0.20 515.00 103.00


Prepare for and discuss updated cash forecast assumptions with B. Cashman (BRG) (0.4).


0.90 475.00 427.50


Discuss updated cash forecast assumptions with R. Winning (Cooley) and C. Cabello.


0.10 475.00 47.50


Call with R. Winning (Cooley) and W. Bowser to discuss revised forecast.


0.10 515.00 51.50


Continued to evaluate changes in assumptions to latest forecast and impact to cash.


0.50 515.00 257.50


Reviewed latest inventory files. Business Analysis / Operations

0.30 515.00 154.50


Analyzed and evaluated changes to the cash forecast and remaining GOB.


1.60 515.00 824.00


Review preliminary preference analysis prepared by BRG (0.9), discuss same with C. Cabello and R. Ng (0.5).


1.60 475.00 760.00

5/3/2017 Ricky Ng Call with W. Bowser and C. Cabello to discuss the preference data analysis.


0.20 380.00 76.00

5/3/2017 Ricky Ng Updated the BRG preference analysis to estimate the exposure with more vendors added.


1.90 380.00 722.00


Participate in call with M. McGrath (Tiger), Cooley team, and C. Cabello on GOB sales process


0.40 475.00 190.00




Analyze weekly changes in inventory by store and by mix.


0.80 475.00 380.00


Review preference analysis for top-20 and correspond with C. Cabello and R. Ng re: same.


0.30 475.00 142.50


Reviewed BRG preference analysis. Business Analysis / Operations

0.80 515.00 412.00


Call with W. Bowser, then R. Ng to discuss further preference analysis.


0.50 515.00 257.50


Call with Debtors, BRG, Tiger/GA, and Cooley regarding inventory and remaining GOB.


0.40 515.00 206.00


Evaluated BRG's analysis comparison of cash versus appraisal.


0.80 515.00 412.00


Call with R. Winning (Cooley) regarding case update.

Case Administration

0.10 515.00 51.50


Analyze daily inventory schedule and correspond with C. Cabello re: same.


0.60 475.00 285.00


Reviewed details for first fee application covering February through April.


0.70 515.00 360.50


Reviewed latest inventory reports and corresponded with W. Bowser on same.


0.60 515.00 309.00


Reviewed latest inventory reports as of 5/6/17. Business Analysis / Operations

0.30 515.00 154.50


Review sales for final week of GOB sale with C. Cabello.


0.60 475.00 285.00

5/8/2017 Ricky Ng Downloaded and read the latest filings and uploaded to the share drive.

Court Filings 0.60 380.00 228.00


Discuss ending inventory, poor sales results for final week of GOB sale, and effect of same on case strategy with C. Cabello.


0.90 475.00 427.50


Correspond with B. Cashman (BRG) and D. Winchester (Debtor) re: results for final week of GOB sale and ending inventory.


0.30 475.00 142.50


Follow up with B. Cashman (BRG) re: historical payment data.


0.10 475.00 47.50


Call with W. Bowser regarding final week of GOB sales.


0.90 515.00 463.50


Evaluated the latest GOB sales reports; corresponded with BRG on same.


0.60 515.00 309.00


Corresponded with Cooley regarding GOB sales, stub rent, and cash forecast.

Case Administration

0.40 515.00 206.00


Review IP bids and correspond with UCC team re same.

Sale Process 0.40 685.00 274.00


Review Canfield fee statement (0.1). Correspond with C. Cabello and discuss with E. Mattson re Province statement.

Court Filings 0.30 685.00 205.50

5/9/2017 Ricky Ng Checked the latest court filings and uploaded the documents to the share drive.

Court Filings 0.10 380.00 38.00


Analyze ending inventory reports, note anomalies and send email to B. Cashman (BRG) and debtor for clarification.


1.10 475.00 522.50


Review weekly cash forecast from debtor and confer with C. Cabello re: same (.2).


0.60 475.00 285.00


Reviewed updated inventory reports. Business Analysis / Operations

0.40 515.00 206.00




Reviewed weekly sales and corresponded with C. Hershcopf (Cooley) on sales performance.


0.40 515.00 206.00


Reviewed status of IP sale and competing bids; sent update to Cooley and Province teams.

Sale Process 0.60 515.00 309.00


Reviewed and analyzed revised cash forecast and changes from prior week; call with W. Bowser to discuss same (0.2).


0.80 515.00 412.00


Analyze latest budget as of 5/9. Business Analysis / Operations

0.30 685.00 205.50


Call with UCC professional team in advance of broader strategy call with Debtors.

Case Administration

0.30 685.00 205.50


Case strategy call with UCC team, debtor and debtor professional team.

Case Administration

0.50 685.00 342.50



0.30 685.00 205.50


Court Filings 0.10 380.00 38.00


Participate in conference call with BRG, Cooley, and Debtor's counsel to discuss case strategy and next steps.

Case Administration

0.50 475.00 237.50


Corresponded with M. Canfield, then Cooley regarding retention applications.


0.20 515.00 103.00


Analyzed actual professional fees accrued to date versus escrow.


0.50 515.00 257.50


Call with P. Huygens regarding case update. Case Administration

0.30 515.00 154.50


Call with UCC professional team in preparation for follow-on strategy call with Debtors.

Case Administration

0.30 515.00 154.50


Participated in case strategy call with Cooley, Debtor and Debtor's advisors.

Case Administration

0.50 515.00 257.50


Reviewed court docket for latest filings. Court Filings 0.20 515.00 103.00


Reviewed interim fee application of Berkeley Research Group.


0.30 515.00 154.50


Continued to scrutinize latest forecast to identify potential areas of cost savings.


0.70 515.00 360.50


Review draft first fee app and approve to file. Fee/Employment Applications

0.30 685.00 205.50


Review committee objection to 401k match and committee correspondence.


0.20 685.00 137.00


Read email from E. Lazerowitz (Cooley) re: objection to 401(k) contribution.

Case Administration

0.20 475.00 95.00


Prepare for and call with Tiger, B. Cashman, and debtor team to review Tiger's weekly invoice; debrief with C. Cabello re: same (.1).


0.30 475.00 142.50


Court Filings 0.20 380.00 76.00


Reviewed Certificate of No Objection and communicated with internal team regarding preparation and finalization of fee statement.


0.30 515.00 154.50


Call with W. Bowser to download on call with Tiger and GOB.


0.10 515.00 51.50

5/11/2017 Erica Mattson

Review time entries (1.0) and draft 1st fee statement (0.6). Email to C. Cabello for review.


1.60 100.00 160.00

5/12/2017 Ricky Ng Reviewed the latest court filings. Court Filings 0.20 380.00 76.005/15/2017 Paul

HuygensPrepare for (0.4) and participate in full committee call (0.3).


0.70 685.00 479.50



0.20 685.00 137.00



5/15/2017 Ricky Ng Reviewed the latest court filings and uploaded the documents to the share drive.

Court Filings 0.30 380.00 114.00


Case update call with P. Huygens. Case Administration

0.20 515.00 103.00


Corresponded with R. Winning regarding fee applications.


0.20 515.00 103.00


Call with counsel and full committee to discuss case update and strategy.


0.30 515.00 154.50


Read update from counsel on case status. Case Administration

0.10 515.00 51.50


Corresponded with B. Cashman regarding changed to revised cash forecast, then internally re same.


0.30 515.00 154.50


Review 5/18 updated cash flow forecast and correspond with UCC professional team re same.


0.40 685.00 274.00


Review cash forecast update from B. Cashman (BRG) and note ending cash still negative.


0.20 475.00 95.00


Evaluated latest cash forecast, changes to same and revised remaining projected expenses; drafted and sent BRG list of questions.


1.80 515.00 927.00


Read recent developments in Visa/MC claims and asset monetization.

Case Administration

0.20 515.00 103.00


Reviewed support files and emails from B. Cashman in response to questions on latest forecast.


0.60 515.00 309.00


Review 5/19 cash flow budget, Tiger final billing and related correspondence. Send questions to team.


0.70 685.00 479.50


Correspond with committee re case update. Committee Activities

0.10 685.00 68.50

5/19/2017 Ricky Ng Prepared analysis to compare 503b9 claims with the company estimates.


1.40 380.00 532.00

5/19/2017 Ricky Ng Reviewed claims filed by the vendors in the 503(b)(9) estimate to determine the amount filed and priority.


0.40 380.00 152.00


Discuss status of 503(b)(9) claim review, potential recoveries from causes of action and avoidance actions, and downsides risks to cash forecast with C. Cabello.


0.40 475.00 190.00


Read emails on case status to committees and status of various matters.

Case Administration

0.30 475.00 142.50


Read emails from counsel on case update to committee.


0.20 515.00 103.00


Responded to counsel and Province team regarding professional fees and other expense items.

Case Administration

0.40 515.00 206.00


Call with W. Bowser regarding latest forecast and update for committee, including downside risks and other potential recoveries.


0.40 515.00 206.00


Analyzed wind down payroll data. Business Analysis / Operations

0.60 515.00 309.00


Evaluated latest cash flow forecast and changes from prior version.


0.80 515.00 412.00


Reviewed final Tiger invoice and impact to cash. Business Analysis / Operations

0.40 515.00 206.00


Responded to multiple emails from counsel regarding case and related forecast.


0.50 515.00 257.50


Reviewed 503b9 claims filed compared to Debtor's budget.


0.80 515.00 412.00


Prepared draft update for committee; sent to counsel.


0.40 515.00 206.00




Reviewed internal analysis of credit card interchange fee potential recovery.


0.70 515.00 360.50


Correspondence with UCC team re budget questions, Visa/MC value and debtor conversion plan.

Case Administration

0.30 685.00 205.50


Read emails re: 503(b)(9) reconciliation status and workflow approach.


0.20 475.00 95.00


Sent multiple corresponding emails to committee counsel regarding case update.

Case Administration

0.40 515.00 206.00


Reviewed filed 503b9 claims compared to Debtor's schedule; followed-up with counsel on status of reconciliation.


0.70 515.00 360.50

5/23/2017 Ricky Ng Reviewed the latest claims filed and updated the reconciliation of debtor's estimates with actual.


0.60 380.00 228.00


Evaluated summary changes to cash flow forecast provided by BRG.


0.60 515.00 309.00


Evaluated latest cash forecast and changes to same.


1.10 515.00 566.50

5/26/2017 Ricky Ng Reviewed the latest filed claims and updated the reconciliation with the debtor's estimates.


0.50 380.00 190.00


Corresponded with C. Hershcopf regarding case update and claims.

Case Administration

0.30 515.00 154.50


Evaluated 90-day historical payments. Business Analysis / Operations

0.80 515.00 412.00


Continued to analyze cash forecast detail and actual cash compared to last week forecast.


1.00 515.00 515.00


Evaluated 503b9 filed claims and Debtor's schedule of same.


0.90 515.00 463.50


Prepared for call with counsel, including reviewing various forecasts provided by Debtor throughout the case.

Case Administration

0.40 515.00 206.00


Call with M. Swanson (Miller Canfield) regarding upcoming hearing on Committee's objection to employee motion.

Case Administration

0.60 515.00 309.00


Reviewed UST's recently filed motion to convert case.

Court Filings 0.40 515.00 206.00


Analyzed potential savings from professional fees; reviewed accrued fees versus escrow.


0.70 515.00 360.50


Call with B. Cashman regarding remaining case expenses, including employee expenses and professional fees compared to escrow.


0.30 515.00 154.50


Analyzed corporate payroll budget and identified employees expected through until 6/30/17


0.80 515.00 412.00

5/31/2017 Ricky Ng Reviewed the latest claims detail report to find activity in the administrative filings.


0.80 380.00 304.00


Call with E. Lazerowitz regarding case update. Case Administration

0.20 515.00 103.00


Call with R. Winning (Cooley) regarding case status and strategy.

Case Administration

0.10 515.00 51.50


Corresponded with B. Cashman regarding budget for professional fees.


0.20 515.00 103.00


Read administrative claim filed by Tiger Capital and Great American Group, corresponded with Cooley and BRG on same.


0.40 515.00 206.00


Analyzed latest cash forecast and changes to assumptions.


0.50 515.00 257.50


29880730.1\156376-00001 9/19/17

EXHIBIT E-5

Time Entry Detail June 1 - 30, 2017


INVOICE7/11/2017

Invoice #

83096

Bill To



Closing Date

6/30/2017

Total

Balance

Payments/Credits


Consulting - Principal Consulting services performed by Paul Huygens 1.5 685.00 1,027.50Consulting - Director Consulting services performed by Carol Cabello 3.7 515.00 1,905.50Consulting - Associate Consulting services performed by Ricky Ng 0.4 380.00 152.00Paraprofessionals Services performed by Erica Mattson 0.9 100.00 90.00

PACER Research Expense 05/04/2017 179.69 179.69



$3,354.69

$3,354.69

$0.00



Michigan Sporting Goods Distributors, Inc.Billing DetailJune 1 - 30, 2017


6.50 $3,175.00

6/2/2017 Ricky Ng Reviewed the latest filed admin claims and compared with the debtor estimates.


0.40 380.00 152.00


Updated professional fee tracking and sent update to BRG.


0.20 515.00 103.00


Analyzed latest cash forecast, professional fee budget and 503b9 schedule from BRG.


0.80 515.00 412.00


Reviewed court docket and scheduled hearing on UST's motion for case conversion.

Case Administration

0.30 515.00 154.50


Revise 1st interim fee app based on comments from P. Huygens.


0.20 100.00 20.00


Draft 1st interim fee app. Email to P. Huygens for review.


0.50 100.00 50.00


Review and comment on first draft of 1st Fee Statement.


0.50 685.00 342.50


Review and comment on latest draft of interim fee app. Approve to file.


0.30 685.00 205.50


Correspond with E. Lazerowitz to discuss the filing of the 1st interim fee app.


0.20 100.00 20.00


Reviewed docket and UST's notice of hearing adjournment to June 20th.

Court Filings 0.30 515.00 154.50


Review correspondence amongst the professionals and the UST re settlement of conversion motion, case status and timeline. Correspond with C. Cabello re same.

Case Administration

0.40 685.00 274.00


Correspondence with counsel and committee re case status and proposed plan.


0.30 685.00 205.50


Call with E. Lazerowitz regarding case update and upcoming hearing.

Case Administration

0.20 515.00 103.00


Reviewed potential settlement terms with respect to the case; drafted and sent email summary to P. Huygens and W. Bowser.

Case Administration

0.40 515.00 206.00


Analyzed latest cash forecast. Business Analysis / Operations

0.40 515.00 206.00


Read emails from counsel regarding case update.

Case Administration

0.20 515.00 103.00


Reviewed court docket regarding case status and hearing adjournment.

Court Filings 0.30 515.00 154.50


Reviewed Debtor's motion to sell intellectual property.

Court Filings 0.30 515.00 154.50


Read counsel correspondence regarding marketing of Visa/MasterCard Settlement.

Case Administration

0.30 515.00 154.50


29880730.1\156376-00001 9/19/17

EXHIBIT E-6

Time Entry Detail July 1 - 31, 2017


INVOICE9/7/2017

Invoice #

83183

Bill To


2360 Corporate Cir., Ste 330Henderson, Nevada 89074P: 702.685.5555 Closing Date

7/31/2017

Total

Balance

Payments/Credits


Consulting - Principal Consulting services performed by Paul Huygens 4.4 685.00 3,014.00Consulting - Director Consulting services performed by Carol Cabello 10.1 515.00 5,201.50Consulting - Director Consulting services performed by Walter Bowser 14.2 475.00 6,745.00Consulting - Associate Consulting services performed by Ricky Ng 0.2 380.00 76.00Paraprofessionals Services performed by Erica Mattson 1.2 100.00 120.00



$15,156.50

$15,156.50

$0.00



Michigan Sporting Goods Distributors, Inc.Billing DetailJuly 1 - 31, 2017


30.10 $15,156.50


Call with C. Cabello re case update. Case Administration

0.40 685.00 274.00


Review UST comments to draft plan and DS. Plan and Disclosure Statement

0.40 685.00 274.00


Call with C. Cabello regarding additional analysis for preference estimates.

Case Administration

0.20 475.00 95.00


Review preference analysis prepared by BRG. Business Analysis / Operations

0.40 475.00 190.00


Call with W. Bowser regarding additional analysis for preference estimates.

Case Administration

0.20 515.00 103.00


Reviewed comments from UST regarding draft plan and disclosure statement; corresponded with R. Winning (Cooley) on same.

Plan and Disclosure Statement

0.60 515.00 309.00


Call with P. Huygens to discuss status of case. Case Administration

0.40 515.00 206.00


Call with C. Cabello and R. Winning (partial) regarding preference analysis and related data needs.

Case Administration

0.80 475.00 380.00


Prepare summary of OCB analysis and send same to C. Cabello.

Case Administration

0.70 475.00 332.50


Call with W. Bowser and R. Winning (partial) regarding preference analysis and related data needs.

Case Administration

0.80 515.00 412.00


Analyzed Debtor's preference analysis. Business Analysis / Operations

0.60 515.00 309.00


Read email on interchange fee claim offers. Case Administration

0.20 475.00 95.00


Review draft first fee app and correspond with E. Mattson and C. Cabello re same.


0.50 685.00 342.50


Reviewed, edited and finalized first interim fee application. Correspond with P. Huygens and E. Mattson regarding the same (0.2)


0.80 515.00 412.00


Correspond with P. Huygens and C. Cabello regarding first interim fee app.


0.20 100.00 20.00


Prepare billing details for first interim fee app (0.4). Draft first interim fee app (0.5). Email to P. Huygens and C. Cabello for review (0.1)


1.00 100.00 100.00


Update analysis of ordinary course statistics for top-10 preference payees plus committee members.


1.60 475.00 760.00


Prepare summary of findings on preference payees' ordinary course statistics and send to C. Cabello.


0.70 475.00 332.50


Review updated cash forecast from company and correspond with R. Winning and C. Cabello re: same.


0.80 475.00 380.00




Correspond with R. Winning and C. Cabello re: new payment history data.

Case Administration

0.30 475.00 142.50


Send email request to R. Summerfield for updated cash forecast.

Case Administration

0.20 475.00 95.00


Corresponded with counsel regarding professional fees.

Case Administration

0.30 515.00 154.50


Read changes to the latest draft plan. Plan and Disclosure Statement

1.20 515.00 618.00


Correspond re interim fee apps. Fee/Employment Applications

0.20 685.00 137.00


Review preference analysis and have call with Cooley and Province teams re same and case status (0.2).


0.50 685.00 342.50


Review latest joint plan and DS, exhibits and commentary. Correspond with Cooley and Province teams re same.


1.50 685.00 1,027.50


Call with C. Cabello to coordinate work on cash forecast and preference analysis.

Case Administration

0.50 475.00 237.50


Confer with R. Winning re: analysis of preference recovery.

Case Administration

0.20 475.00 95.00


Integrate new value exposure with ordinary course analysis and consider results.


1.70 475.00 807.50


Prepare new value analysis for Wilson Sporting Goods.


0.70 475.00 332.50


Prepare summary of analysis on likely preference recoveries and send to R. Winning and C. Cabello.


0.80 475.00 380.00


Read and consider preference section of disclosure statement.


0.30 475.00 142.50


Review wind down assumptions and make notes.


0.60 475.00 285.00


Confer with R. Summerfield and C. Cabello re: wind down plan assumptions and consider answers.


0.40 475.00 190.00


Monitor emails between committee members and R. Winning.

Case Administration

0.30 475.00 142.50


Prepare for (0.1) and participate on call with P. Huygens and C. Herschcopf regarding preference analysis and case update (0.2).


0.30 515.00 154.50


Reviewed red line draft of Plan. Plan and Disclosure Statement

0.70 515.00 360.50


Read and corresponded on case update to committee from counsel.


0.40 515.00 206.00


Prepared comparative of changes to budget, including bridge to get to revised ending cash.


0.60 515.00 309.00


Reviewed and analyzed Debtor's latest wind down budget and corresponded with Debtor on liquidity.


0.30 515.00 154.50


Call with W. Bowser to coordinate analysis on cash forecast and preferences.

Case Administration

0.50 515.00 257.50


Review committee update and preference analysis.


0.30 685.00 205.50




Read emails from Burton and R. Winning re: plan approval.


0.20 475.00 95.00


Prepare and send report on Province analysis of preference payment data to committee.


0.60 475.00 285.00


Calls with R. Winning (Cooley) re: report to committee re: preference recovery disclosure.


0.20 475.00 95.00


Prepare draft of report to committee on preference recovery and discuss same with C. Cabello (.1).


0.90 475.00 427.50


Revise draft of report to committee on preference recovery and send to R. Winning.


0.40 475.00 190.00


Prepared high level preliminary claims estimate and sent to counsel as requested.


0.40 515.00 206.00


Reviewed and have call with W. Bowser (0.1) regarding preference analysis and communication with committee as it relates to Plan and DS statements.


0.40 515.00 206.00


Correspondence with committee regarding plan approval.


0.30 515.00 154.50


Reviewed red line draft of changes to plan. Plan and Disclosure Statement

0.50 515.00 257.50


Review files and destroy documents no longer needed.

Case Administration

0.50 475.00 237.50


Researched vendor listing and corresponded with E. Lazerowitz on same.

Case Administration

0.20 515.00 103.00


Review and confer with committee re conditional DS order.


0.60 685.00 411.00

7/28/2017 Ricky Ng Conducted a search on the schedules to find the name and address of a vendor.

Case Administration

0.20 380.00 76.00


Corresponded with R. Ng, then with E. Lazerowitz regarding creditor and noticing.

Case Administration

0.40 515.00 206.00


Corresponded with R. Winning on BRG fee application.

Case Administration

0.20 515.00 103.00


29880730.1\156376-00001 9/19/17

EXHIBIT E-7

Time Entry Detail August 1 – September 8, 2017


INVOICE9/13/2017

Invoice #

83184

Bill To


2360 Corporate Cir., Ste 330Henderson, Nevada 89074P: 702.685.5555 Closing Date

9/8/2017

Total

Balance

Payments/Credits


Consulting - Principal Consulting services performed by Paul Huygens 1.2 685.00 822.00Consulting - Director Consulting services performed by Carol Cabello 5 515.00 2,575.00Consulting - Director Consulting services performed by Walter Bowser 0.6 475.00 285.00Paraprofessionals Services performed by Erica Mattson 1.5 100.00 150.00



$3,832.00

$3,832.00

$0.00


Created 9/13/2017 10:19 AM Province, Inc. Page 1 of 1

Michigan Sporting Goods Distributors, Inc.Billing DetailAugust 1 - September 8, 2017


8.30 $3,832.00


Confer with C. Cabello re case and fee app status.


0.30 685.00 205.50


Confer with P. Huygens regarding case status and filing of fee application.


0.30 515.00 154.50


Reviewed and finalized details for July fee statement.


0.40 515.00 206.00


Research HHS claim and summarize for R. Winning.

Court Filings 0.60 475.00 285.00


Confer with committee re plan voting. Committee Activities

0.20 685.00 137.00


Review draft Nike Stip and confer with committee and Cooley team re same.


0.30 685.00 205.50


Reviewed committee counsel correspondence regarding Nike stipulation and accompanying draft document.


0.40 515.00 206.00


Read status and committee communication regarding voting deadline.


0.20 515.00 103.00


Review first and final privacy ombudsman app. Court Filings 0.20 685.00 137.00


Reviewed details for final fee application. Fee/Employment Applications

0.40 515.00 206.00


Corresponded with E. Lazerowitz (Cooley) regarding Plan and DS hearing and status of filing fee apps.

Case Administration

0.30 515.00 154.50


Reviewed proposed order to Disclosure Statement.

Court Filings 0.90 515.00 463.50


Corresponded with counsel on fees in advance of DS hearing tomorrow.


0.30 515.00 154.50


Reviewed notice of proposed agenda matters for 9/8 hearing.

Court Filings 0.30 515.00 154.50


Draft final fee app (1.4). Email to C. Cabello for review (0.1).


1.50 100.00 150.00


Confer with C. Cabello re confirmation and next steps.

Case Administration

0.20 685.00 137.00


Call with P. Huygens regarding confirmation and next steps.

Case Administration

0.20 515.00 103.00


Reviewed, edited and finalized draft of final fee application.


0.90 515.00 463.50


Read final order approving Disclosure Statement.

Court Filings 0.40 515.00 206.00


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