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The Creditors List as text
Thursday, October 11 2007 @ 12:15 PM EDT

When SCO filed for bankruptcy on September 14, there was an attachment to both the SCO Operations, Inc. and the SCO Group's petitions, a Certification Concerning Creditor Matrix [PDF], with the list of SCO's creditors. The document included some home addresses, and I felt uncomfortable posting them, so I promised we would do a redacted text version. Here it is, at last. I apologize for the delay.

Some of the items on this sad list are obvious; some are mysterious. For example, why would O'Reilly & Associates be on the list? Win4Lin? Maureen O'Gara's G2? The detective that went with her on her stalking mission years ago? RIM? Does the maker of Hipcheck and other mobile solutions use Blackberries? And what's with all the restaurants?

Update: In May of 2009, there was a second, more complete list of creditors filed. Here it is [PDF].

I wondered what PeopleClick was, thinking maybe they supply the astroturfers that leave their graffiti on Groklaw every day. Joking. Well, sorta joking. I did actually wonder about that. This page tries to explain what the company does, and I understand about one third of what I read. Business English is so strange to me. This sentence, for example, seems to have too many words and not enough clarity: "Peopleclick is a pioneer in the fulfillment of a market need for an integrated, full-service workforce management solution." Anyway, they are hiring, whatever it is they do or offer. I was trying to imagine being on a job interview for that position. I wouldn't even understand the questions, let alone be able to muster up an answer. "Integrates the partner and Peopleclick's selling organizations to meet the revenue objectives of the business plan." Some of you will write to me that it's clear as a bell to you. I know. But to me, it's not a sentence I could discuss meaningfully in a job interview unless they translated, in which case I'd just find out I happily don't qualify anyhow. [Update: An eagle eyed reader points out that the Peopleclick linked to may not be the correct one. The PeopleClick in NC doesn't list a P.O. Box address in Philadelphia, which is what SCO shows on the list.]

I know you may be wondering why, with $7 million or so in the bank, SCO couldn't pay off the various pizza joints and restaurants they owe. You are thinking that if it were you, you'd say to yourself, "I am going to file for bankruptcy next week. I'll just quick pay off the restaurant tabs." Actually, though, you can't. It's a bit like a day-of-death valuation. Whatever it is, it is. You can't make it more or less. You can't pay off certain people preferentially, meaning just them or paying more than they'd get in the bankruptcy process. You can't pay your cousin Fred and then stiff the phone company, in other words. It's a bit more complex than that. Trustees look for payments suddenly made on the eve of bankruptcy for debts that were owed a long, long time without being paid. Anything unusual. All unsecured creditors are supposed to be treated the same. If you do make preferential payments, the trustee will likely notice or another creditor might, and it could be overturned and the money retrieved anyhow. Any payments made in the three months before a bankruptcy filing can be pulled back in certain circumstances, and if there is fraud, even a year. Here's a primer on preferential transfers, if the subject interests you.

So it isn't that SCO is mean or ungentlemanly. It's de law. Perhaps I should rephrase it. It's not in and of itself proof that SCO is mean or ungentlemanly.

You know what really puzzles me? How can Boies Schiller be the lawyer and the creditor at the same time? Obviously they can, because they are. Stuart Singer attended the hearing even. But he's also on the creditors' list. Yet, to my way of thinking, their interests are not perfectly aligned, SCO's and Boies Schiller's. Well. They both want to avoid Utah, I'm guessing, although for different reasons. But when it comes to money interests, SCO wants to *not* pay all creditors in full, and presumably Boies Schiller wants its money. If I were SCO, and if I cared about money, I'd worry that my lawyers' interest in getting paid might trump my interest in avoiding same.

You will notice that there are some duplicates on the list. That's very typical in an initial bankruptcy filing. Here's why: the client brings in a bag full of bills, all the bills he knows about. The paralegal then sits down and fills the names on various forms, and if there is one little thing different in two bills that seem to be from the same company, you list them both, just to make sure you don't leave anyone out. So if one bill is from XYZ and another is from XYZ Inc, even if it's the same address, the para will put them both down. You can't assume. It is way more important to make sure you don't miss anyone than it's an issue to list them twice. If you fail to list a debt, you can't get out from under it later. So, as an example, Sun is on the list for royalties due; it's also on the list for "File #72612". Is that the same thing? Who knows? They do, and SCO does, but the paralegal has no immediate way to know, so both have to be listed.

Of course the greatest irony is that the experts that SCO hired are on the list. So folks like Marc Rochkind may end up stiffed at least to some degree. The list doesn't show amounts, so there is no way to know if partial payment was made. Some of you will take that as evidence that there is a God; others that karma is real. But it raises a question in my mind: how old are these debts? More than three months? And since SCO had a separate fund dedicated to such bills, why were they not paid? I have the same question with the restaurants. There are so many of them, that along with the money owed to ski lodges and the Utah Stars, one can't help but wonder. Two scenarios present themselves to my mind: they accumulated over time, which raises one issue regarding SCO's payment habits; or they all went out to live it up just before filing for bankruptcy. The latter is unlikely, since one of the things you are not supposed to do on the eve of bankruptcy is go out and buy stuff fast that you know you can't pay. So that raises the question about how long it has been taking for SCO to pay its bills even before the filing. Is it typically late? Or was there some measure of planning around a bankruptcy for quite a while?

It's a very sad list, as all bankruptcy creditors' lists are. The Valley Office Coffee Service or the Smokehouse Pizza Barbecue are just trying to remain viable businesses too, and if they don't get paid, it's that much harder for them. The pizzas and the coffee were prepared from materials that cost them something; they can't get the pizza back or the coffee. So they really do want some money, and it's likely to be a long wait at best. Those are the folks who must be hoping that SCO is not sent into Chapter 7 or in a perfect world isn't allowed to file for bankruptcy at all.

The SCO Group list isn't identical, and I'll put it up here when I finish.

******************************

UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF DELAWARE

In re:

SCO OPERATIONS, INC.,

Debtor.

Chapter 11

Case No. 07_____(__)

CERTIFICATION CONCERNING CREDITOR MATRIX

The debtor and debtor in possession (the "Debtor") in the above-captioned case hereby certifies under penalty of perjury that the Creditor Matrix submitted herewith, pursuant to Local Rule 1007-2 of the Local Rules of Bankruptcy Practice and Procedure for the United States Bankruptcy Court for the District of Delaware, formatted in portable document format, containing the list of creditors of the Debtor, is complete and to the best of the Debtor's knowledge correct and consistent with Debtor's books and records.

The information contained herein is based upon a review of the Debtor's books and records. However, no comprehensive legal and/or factual investigations with regard to possible defenses to any claims set forth in the Creditor Matrix have been completed. Therefore, the listing does not and should not be deemed to constitute: (1) a waiver of any defense to any listed claims; (2) an acknowledgement of the allowability of any list claims; and/or (3) a waiver of any other right or legal position of the Debtor.

1

I declare under penalty of perjury that the foregoing is true and correct.

Executed this 14th of September, 2007.

[signature]
Darl C. McBride, Chief Executive Officer

2

SCO OPERATIONS, INC.
355 SOUTH 520 WEST
LINDON, UT 84042

LAURA DAVIS JONES, ESQ.
PACHULSKI STANG ZIEHL & JONES
919 NORTH MARKET ST., 17TH FL.
P.O. BOX 8705
WILMINGTON, DE 19899

1105 MEDIA INC
9121 OAKDALE AVENUE
SUITE 101
CHATSWORTH, CA 91331

1POINT0
3789 NORTH 300 WEST
PROVO, UT 84604

4FRONT TECHNOLOGIES
4035 LAFAYETTE PLACE #F
CULVER CITY, CA

A/C REFRIGERATION DOCTOR, INC
30025 S.W. 143 COURT
HOMESTEAD, FL 33033

ABHIJIT REDKAR
MUMBAI

AC SONDHI & ASSOCIATES
403 ELMWOOD AVE
MAPLEWOOD, NJ 07040

ACCOUNTEMPS
FILE 73484
PO BOX 60000
SAN FRANCISCO, CA 94160-3484

ACHF GOLF TOURNEY
2520 N UNIVERSITY AVE.
SUITE 75
PROVO, UT 84604

ACHIN GUPTA
NEW DELHI

ADALID BRUNO
UT

ADCOM WORLDWIDE
P.O. BOX 390048
MINNEAPOLIS, MN 55439

ADITI TECHNOLOGIES PVT LTD
224/16 RAMANAMAHARISHI ROAD
SADASHIVNAGAR
BANGALORE 560 080

ADP, INC
PO BOX 78415
PHOENIX, AZ 85062-8415

AF SERVICES
3555 W 190TH ST
TORRANCE, CA 90504

AHSAN RASHID
NJ

AIMS, INC.
235 DESIARD ST.
MONROE, LA 71201

ALAN RAYMOND
UT

ALBERT FU
CA

ALEDA GARDNER
UT

ALEX SACK
NJ

ALLAN CANTOS
MA

ALLIANCE SYSTEMS, INC
3501 EAST PLANO PARKWAY
PLANO, TX 75074

ALLIED WASTE
675 S GLADIOLA
SALT LAKE CITY, UT 84104

ALLISTAIRE BAMBACH, ESQ.
SECURITIES AND EXCHANGE CO
BRANCH OF REORGANIZATION
3 WORLD FINANCIAL CENTER, 4-FL
NEW YORK, NY 10281-1022

ALOK MOHAN
OH

ALPHAGRAPHICS
2001 NORTH STATE STREET
PROVO, UT 84604

ALTERNATIVE LEGAL COPY
SERVICES INC.
1007 N FEDERAL HWY #123
FT LAUDERDALE, FL 33304

AMERICA RESIDENTIAL SERVICE
10515 OKANELLA
SUITE 150
HOUSTON, TX 77041

AMERICAN EXPRESS
CPC REMITTANCE PROCESSING
2975 W CORPORATE LAKES BLVD
WESTON, FL 33331-3626

AMERICAN EXPRESS CO
TRAVEL RELATED SERVICES CO
PO BOX 360001
FT LAUDERDALE, FL 33336-0001

AMERICAN GENERAL LIFE
INSURANCE COMPANY
P.O. BOX 4373
HOUSTON, TX 77210-4373

AMERICAN MECHANICAL SERVICES
8039 LAUREL LAKES COURT
LAUREL, MD 20707

AMICI LLC
80 STATE STREET
SUITE 600
ALBANY, NY 12207

AMIT MODY
NJ

AMLAW DISCOVERY
22 WEST 38TH STREET
2ND FLOOR
NEW YORK, NY 10018

ANDREW NAGLE
CT

ANDY BRADFORD
UT

ANNA POWEL
FL

ANTONIA KYRIACOS
NEW BARNET

APPLE SPICE
422 WEST 800 NORTH
OREM, UT 54057

APPLIED GRAPHICS
203 CALLE DEL OAK STE A
DEL REY OAK, CA 93940

APRIL GLENN SPENCER
TX

ARCH WIRELESS
PO BOX 660770
DALLAS, TX 75266-0770

ARIN
3635 CONCORDE PARKWAY
STE 200
CHANTILY, VA 20151

ARIZONA DEPT. OF REVENUE
PO BOX 29010
PHOENIX, AZ 85038-9010

ARKEIA CORPORATION
1808 ASTON AVENUE
SUITE 220
CARLSBAD, CA 92008

ARROWHEAD
PO BOX 856158
LOUISVILLE, KY 40285-6158

ASHMAN CORPORATION
1819 N. 620 E.
OREM, UT 84097

ASK TECHNOLOGIES
7 BALA AVENUE, SUITE 201
BALA CYNWYD, PA 19004-3205

AT&T PAYMENT CENTER
PAYMENT CENTER
SACRAMENTO, CA 95887-0001

AT&T CORPORATION
ATTN: ASHWINI BHARUCHA
1708 ALBERT HALL COURT
NAPERVILLE, IL 60564

AT&T TELECONFERENCE SERVICE
DEPT 0830
P.O. BOX 55000
DETROIT, MI 48255-0830

ATTEST
PO BOX 2851
NOVATO, CA 94948-2851

AUSTIN LANE TECHNOLOGIES
PO BOX 12
DENTON, TX 76202

AVNER KALAY
UT

B & D CAPITAL
1180 SOUTH 800 EAST
OREM, UT

B & D CAPITAL LLC
1180 SOUTH 800 EAST
OREM, UT 84097

BAJIO GRILL
881 WEST STATE ST.
PLEASANT GROVE, UT 84062

BAKER AND MCKENZIE
660 HANSEN WAY
PALO ALTO, CA 94304

BALLARD SPAHR ANDREWS & INGERSOL
300 SOUTH FOURTH ST STE 1201
LAS VEGAS, NV 89101-6018

BASIS INTERNATIONAL LTD
5901 JEFFERSON STREET NE
ALBUQUERQUE, NM 87109-3432

BEEHIVE CREDIT RESOLUTIONS
P.O. BOX 1112
BOUNTIFUL, UT 84011

BERT YOUNG
UT

BILCO SAFE AND LOCK
950 SOUTH STATE STREET
OREM, UT 84097

BILL BRODERICK
NJ

BILL WELCH
CA

BILLY RAINBOW
CA

BLAKE STOWELL

BOB FLETCHER
ORUS TEAM

BOETTICHER, HASSE, LOHMANN
WIDENMAYERSTRASSE 4
MUNCHEN 80538

BOISE SCHILLER & FLEXNER LLP
ATTN: STUART SINGER, ESQ.
401 EAST LAS OLAS BLVD., STE. 1200
FORT LAUDERDALE, FL 33301

BONNIE STILES WALKER
CA

BOWNE OF LOS ANGELES, INC.
PO BOX 79358
CITY OF INDUSTRY, CA 91716-9358

BRASS KEY LOCKSMITH
220-A MT. HERMON RD.
SCOTTS VALLEY, CA 95066

BROADBENT & WALKER INC
833 NEVEDA HIGHWAY STE 4
BOULDER CITY, NV 89005

BROADRIDGE
P.O. BOX 23487
NEWARK, NJ 07189

BRUCE GRANT
CA

BUREAU OF NATIONAL AFFAIRS
1231 25TH STREET NW
WASHINGTON, DC 20037

BYNARI, INC.
2639 ELECTRONIC LANE
SUITE 110
DALLAS, TX 75220

C&H EQUIPMENT
164 SOUTH 100 EAST
PO BOX 335
GOSHEN, UT 84633

C.S. SATCHIDANANDAN
CHENNAI

CABO GRILL
456 E STATE STREET
AMERICAN FORK, UT 84003

CALIF DEPT OF CORPORATIONS
320 WEST 4TH STREET
LA, CA 90013-1105

CALIFORNIA PIZZA KITCHEN
156 SOUTH 400 WEST
SALT LAKE CITY, UT 84101

CALIFORNIA SOFTWARE LAB.
2 CLOCK TOWER PLACE
SUITE 430
MAYNARD, MA 01754

CAMBRIDGE TRANSPORTATION
36392 TREASURY CENTER
CHICAGO, IL 60694-6300

CAMELOT LEGAL COPY
100 FULLER ROAD
ALBANY, NY 12205

CANON BUSINESS SOLUTIONS
MOUNTAIN WEST
DEPARTMENT 1293
DENVER, CO 80291

CANON FINANCIAL SERVICES,INC.
PO BOX 4004
CAROL STREAM, IL 60197-4004

CAPITAL COMMUNITY BANK
1909 W STATE STREET
PLEASANT GROVE, UT 84062

CARGOSAVE
PO BOX 300668
JFK AIRPORT STATION
JAMAICA, NY 11430-0668

CCH INCORPORATED
P.O. BOX 4307
CAROL STREAM, IL 60197-4307

CCI NETWORK SERVICES
155 NORTH 400 WEST, STE 100
SALT LAKE CITY, UT 84103

CDM GROUP
225 WYMAN STREET
MAIL STOP: NM
WALTHAM, MA 02451-1209

CDW DIRECT, LLC
200 NORTH MILWAUKEE AVE.
VERNON HILLS, IL 60061

CGI NORTH AMERICA
PO BOX 822317
PHILADELPHIA, PA 19182-2317

CHANTELL FERRIN
UT

CHARLIE WANG
NJ

CHILI'S
OREM, UT 84058

CHINA LILY
LINDON, UT 84042

CHRIS COLEMAN
IL

CHRISTINE A BOTOSAN
SALT LAKE CITY, UT

CHRISTOPHER SONTAG
UT

CHUN GYU PARK

CINGULAR WIRELESS
PO BOX 6463
CAROL STREAM, IL 60197-6463

CINTAS DOCUMENT MANAGEMENT
PO BOX 633842
CINCINNATI, OH 45263-3842

CINTAS FIRST AID & SAFETY
1586 SOUTH 5350 WEST
SUITE A
SALT LAKE CITY, UT 84104

CITICORP VENDOR FINANCE INC
PO BOX 7247-0322
PHILADELPHIA, PA 19170-0322

CLARK PLANETARIUM
110 SOUTH 400 WEST
SALT LAKE CITY, UT 84101

CLEAREDGE
11398 N 5630 WEST
HIGHLAND, UT 84003

CLIFF JANSEN
NORTH VANCOUVER

CMP MEDIA INC
(VAR BUSINESS + CRN)
P.O. BOX 4502
NEWYORK, NY 10261-4502

CMW CONSULTING
2701 PENNY LANE STE 115
AUSTIN, TX 78757

COLIN HENDRIE CONSULTANCY
SERVICES
29 JASMINE CLOSE
YEOVIL SOMERSET BA22 8QT

COLORADO DEPT OF REVENUE
1375 SHERMAN ST.
DENVER, CO 80261

COLTRIN & ASSOCIATES, INC.
1212 AVENUE OF THE AMERICAS
TENTH FLOOR
NEW YORK, NY 10036

COMMISSIONER OF REVENUE S
STATE OF CONNECTICUT
PO BOX 2974
HARTFORD, CT 06104-2974

COMMISSIONER OF TAXATION
AND FINANCE
ALBANY, NY 12227

COMPREHENSIVE DATA SERVICES
803 EAST MAIN STREET B-2
ALLEN, TX 75002

COMPTROLLER OF MARYLAND
PO BOX 17405
BALTIMORE, MD 21297-1405

COMPTROLLER OF PUBLIC
ACCOUNTS
AUSTIN, TX 78774-0100

COMPUTER & BUSINESS CENTRE
56 JANPATH NEW DEHLI
KOLKATA INDIA

COMPUTER ASSOCIATES INTL
ONE COMPUTER ASSOC PLAZA
ISLANDIA, NY 11749

COMPUTER BUSINESS CONSULTANT
635 WEST HIGHWAY 50, STE D
CLERMONT, FL 34711

COMPUTER RESOURCES
304 CAHABA VALLEY CIR
PELHAM, AL 35124

COMPUTERSHARE TRUST COMPANY
39322 TREASURY CENTER
CHICAGO, IL 60694-9300

CONSTRUCT DATA
ORTSSTRASSE 54
VOSENDORF A-2331

CONSULATE GENERAL OF INDIA
EMBASSY OF INDIA
540 ARGUELLO BLVD.
SAN FRANCISCO, CA 94118

CONTINENTAL COMPUTER
835 NORTH MOUNTAIN
NEWINGTON, CT 06111

CORNERSTAR
10145 NW ASH STREET
PORTLAND, OR 97229

CORY KENNEDY
UT

COSTA VIDA
1621 NORTH STATE STREET
OREM, UT 84057

COUGARS ISP SPORTS NETWORK
140 CLUB OAKS COURT
WINSTON, NC 27104

COUNTY TAX COLLECTOR
PO BOX 1817
SANTA CRUZ, CA 95061

CRAIG BUSHMAN
UT

CREATIVE MEDIA GROUP
231 S. MOUNTAIN WAY DRIVE
OREM, UT 84058-5121

CREATIVE TRANSPORT SERVICES
21001 SAN RAMON VALLEY BLVD
SAN RAMON, CA 94583

CRS FACILITY SERVICES
475 MARKET STREET
ELMWOOD PARK, NJ 07407

CT CORPORATION SYSTEM
PO BOX 4349
CAROL STREAM, IL 60197-4349

CTI TRAVEL
1091 SOUTH OREM BOULEVARD
OREM, UT 84057

CTIA WIRELESS 2006
P.O. BOX 75269
BALTIMORE, MD 21275-5269

CURRAN & PARRY
ATTORNEYS AT LAW
300 SOUTH FOURTH ST
LAS VEGAS, NV 89101

CUSHMAN & WAKEFIELD
333 S. 520 W.
STE. 300
LINDON, UT 84042

CUSIP SERVICE BUREAU
P.O. BOX 11326
CHURCH STREET STATION
NEWYORK, NY 10277-0224

CVS, INC.
ONE CVS DRIVE
WOONSOCKET, RI 02895

CYBERSOURCE
/INTERNET COMMERCE SVCS CO
1295 CHARLESTON ROAD
MT. VIEW, CA 94043

CYMPHONIX
8871 S SANDY PARKWAY
SANDY, UT 84070

D&B
PO BOX 75434
CHICAGO, IL 60675-5434

DAN CAMPBELL
UT

DANIEL AMATO
BUENOS AIRES

DARCY MOTT
UT

DARL MCBRIDE
UT

DATATRAC CORPORATION
200 HANOVER PARK, SUITE 200
ATLANTA, GA 30350

DATAVISION SOFTWARE
UCHIL HEIGHTS
5 JAGDISH NAGAR
PUNE 411 007

DAVE PROSSER
NJ

DAVID STETZEL
IL

DAVIS WRIGHT TREMAINE LLP
1501 FOURTH AVENUE
2600 CENTURY SQUARE
SEATTLE, WA 98101-1688

DE LAGE LANDEN FINANCIAL
P.O. BOX 41601
PHILADELPHIA, PA 19101-1601

DEAN FLAMBERG
NJ

DEAN ZIMMERMAN

DEBORAH GILLMAN
UT

DELAWARE SECRETARY OF STATE
STATE OF DELAWARE - DIVISION
OF CORPORATIONS
BALTIMORE, DE 21274-4072

DELL ACCOUNT
PO BOX 9020
DES MOINES, IA 50368-9020

DELOITTE & TOUCHE
FILE #30112
PO BOX 60000
SAN FRANCISCO, CA 94160

DEPARTMENT OF COMMERCE
PO BOX 25125
SALT LAKE CITY, UT 84125-0125

DEPARTMENT OF LABOR & INDUSTRIES
PO BOX 44835
OLYMPIA, WA 98504-4832

DEPARTMENT OF REVENUE
PO BOX 740317
ATLANTA, GA 30374-0317

DEPT OF INDUSTRIAL RELATIONS
ACCOUTNING - TIC FUND 096.01
PO BOX 420603
SAN FRANCISCO, CA 94142-0603

DEPT OF REVENUE SERVICES
STATE OF CONNECTICUT
PO BOX 5030
HARTFORD, CT 06102-5030

DEUTERMANN CONSULTING GRO
811 WILSHIRE BLVD STE 920
LOS ANGELES, CA 90017

DHIRAJ GULATI
DELHI

DHL EXPRESS
PO BOX 844894
DALLAS, TX 75284-4894

DHL EXPRESS (USA) INC.
PO BOX 840006
DALLAS, TX 75284-0006

DIGITAL BUSINESS SYSTEMS
4960 E BEVERLY RD
PHEONIX, AZ 85044

DIRECT MARKETING ASSOCIATIO
1120 AVE. OF THE AMERICAS
NEWYORK, NY 10036-6700

DIRECTIONS ON MICROSOFT
135 LAKE STREET STE 155
KIRKLAND, WA 98033

DIRECTV
PO BOX 60036
LOS ANGELES, CA 90060-0036

DISTRICT COURT BAR FUND
U.S. DISTRICT COURT
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SALT LAKE CITY, UT 84101-2180

DIVERSIFIED INS TECHNOLOGY
136 E SOUTH TEMPLE #2300
SALT LAKE CITY, UT 84111

DIVISION OF CORPORATIONS
REGISTRATION SECTION
P.O. BOX 6327
TALLAHASSEE, FIL 32314

DORSEY & WHITNEY LLP
WELL FARGO PLAZA
170 SOUTH MAIN STREET
SLC, UT 84101

DORSEY & WHITNEY LLP
WELL FARGO PLAZA
170 SOUTH MAIN STREET
SALT LAKE CITY, UT 84101

DOUG LICHTMAN
UNIVERSITY OF CHICAGO LAW
1111 EAST 60TH STREET
CHICAGO, IL 60637

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CA

DOW JONES PUBLICATIONS
840 SECOND AVE
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DUFF THOMPSON
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SHORT HILLS, NJ 07078

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PO BOX 3512
ARLINGTON, VA 22203

EBIA
P.O. BOX 33410
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ECON ONE
FIFTH FLOOR
601 WEST 5TH STREET
LOS ANGELAS, CA 90071

ED IACOBUCCI
FL

EDGELINK SOLUTIONS
6465 S 3000 E SUITE 204
SSALT LAKE CITY, UT 84121

EDISON DESIGN GROUP, INC.
4 NORMAN ROAD
UPPER MONTCLAIR, NJ 07043

EDWARDS WOODWORKING
1313 NORTH 1500 WEST
FARMINGTON, UT 84025

EILEEN GILBERT
UT

EINSTEIN BROTHERS
1470 N. STATE STREET
OREM, UT 84057

EMBARQ
PO BOX 660068
PHOENIX, AZ 85062-9133

EMCENTRIX INC
MARKETING DEPARTMENT
3325 COY DRIVE
SHERMAN OAKS, CA 91423

EMPLOYERS COUNCIL
175 WEST 200 SOUTH
SUITE 2005
SALT LAKE CITY, UT 84101

EMPLOYERS GROUP
ATTN MEMBER SERVICE CENTER
PO BOX 15013
LOS ANGELES, CA 90015

ENGINEERING MECHANICS
TECHNOLOGY
3315 ALMADEN EXPRESWAY
SAN JOSE, CA 95118-1557

ENTERPRISEDB CORPORATION
33 WOOD AVENUE 2ND FLOOR
ISELIN, NJ 08830

ERIC A POSNER
UNIVERSITY OF CHICAGO
THE LAW SCHOOL
CHICAGO, IL 60637-2786

ERIC LEE
TX

ERIK HUGHES
UT

ESNET
5152 N EDGEWOOD DRIVE
#350
PROVO, UT 84604

ESQUIRE DEPOSITION SERVICES
P.O. BOX 827829
PHILADELPHIA, PA 19192-7829

EVAN IVIE
IL

EXCEL RESOURCES
4505 SOUTH WASATCH BLVD
SUITE 205
SALT LAKE CITY, UT 84124

EXPRESS ONE
PO BOX 900070
SANDY, UT 84090

FASANELLA SANDRA GRACIELA
Y/O NAVEIRA PABLO FABIAN

FAZOLI'S
1055 SOUTH STATE STREET
OREM, UT 84097

FEDEX
PO BOX 7221
PASADENA, CA 91109-7321

FELIX EISENBERG

FELIX EISNBERG
ALFE MENASHE

FILLMORE SPENCER, LLC
3301 N. UNIVERSITY AVE.
PROVO, UT 84604

FILTERFRESH
204 COLUMBUS AVE.
ROSELLE, NJ 07203

FINANCIAL ACCT STANDARDS
BOARD
PO BOX 630420
BALTIMORE, MD 21263-0420

FIRST ALARM
1111 ESTATES DRIVE
APTOS, CA 95003

FKI LOGISTICS
10045 INTERNATIONAL BLVD
CINCINNATI, OH 45246-4839

FLAT TOP
10153 WASATCH BLVD
SANDY, UT 84092

FLORIDA DEPT OF REVENUE
5050 W. TENNESSEE ST.
TALLAHASSEE, FL 32399-0128

FOREST LODGE UC
11 REIMAN ROAD
WARREN, NJ 07059

FOREVER YOUNG FOUNDATION
SNOWBIRD SKI AND SUMMER
RESORT
SNOWBIRD, UT 84092

FORSYTHE & ASSOCIATES
5931 NIEMAN RD
SHAWNEE, KS 66203

FORT ROSS
FL

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO, CA 94257-0551

FTI CONSULTING
PO BOX 630391
BALTIMORE, MD 21263-0391

FUJITSU SERVICES
CENTRAL PARK, ATLAS BUILDING
NORTH HAMPTON ROAD
MANCHESTER M40 513P

FULL COURT FINANCIAL
5295 COMMERCE DR STE 230
MURRAY, UT 84107-4744

FUTURE COMPUTING SOLUTIONS
PO BOX 541040
LOS ANGELES, CA 90054-1040

G2 COMPUTER INTELLIGENCE
323 GLEN COVE AVENUE
SEA CLIFF, NY 11579

G2 COMPUTER INTELLIGENCE IN
11 DANIS AVENUE
GLEN COVE, NY 11545-9864

GA DEPT OF REVENUE
PO BOX 105296
ATLANTA, GA 30348-5296

GANDOLFO'S
445 NORTH STATE STREET
OREM, UT 84057

GARY COOPER
UT

GARY PISANO
MA

GEORG NIKODYM
CANADA

GEORGE FREY PHOTOGRAPHY
1618 OAK CLIFF DRIVE
PROVO, UT 84604

GEORGE GRINDLINGER
NJ

GES
2827 S. RODEO GULCH #5
SOQUEL, CA 95073

GES EXPOSITION SERVICES
PO BOX 390039
SAN DIEGO, CA 92149

GILBERT WILLIAMSON
OH

GLOBAL CROSSING CONFERENCING
DEPT 518
DENVER, CO 80291-0518

GLOBAL INTEGRATION
NO 149 KIRULA ROAD
COLOMBO SRI LANKA 00005

GLOBALIZATION GROUP
1875 SOUTH STREET
SUITE 2400
OREM, UT 84097

GOODWIN PROCTER LLP
EXCHANGE PLACE
BOSTON, MA 02109-2881

GRANT ROBINSON
UT

GRAPHIK
17 SOUTH 1400 WEST
LINDON, UT 84042

GRC ELECTRICAL CONTRACTING
411 PASSAIC STREET
LODI, NJ 07644

GRE MOUNTAIN HEIGHTS
PROPERTY LLC
PO BOX 33607
HARTFORD, CT 06150-3607

GRE MOUNTAIN HEIGHTS PROPERTY
C13 RICHARD ELLIS
PO BOX 33607
HARTFORD, CT

HAMPTON INN & SUITES
851 W 1250 S
OREM, UT 84058

HANS BAYER
HOMBURG

HAPPY SUMO
4801 UNIVERSITY AVE
PROVO, UT 84604

HARMONIC INC
549 BALTIC WAY
SUNNYVALE, CA 94086

HATCH JAMES & DODGE
10 WEST BROADWAY
SUITE 400
SALT LAKE CITY, UT 84101

HEATHER DAWSON
CA

HEMSCOTT, INC.
12987 COLLECTIONS CENTER DR
CHICAGO, IL 60693

HENRY GOLDSTEIN
LONDON

HENRY MILLER
CA

HEWLETT PACKARD
2055 TOMBALL PARKWAY
HOUSTON, TX 77070

HEWLETT-PACKARD COMPANY
P.O. BOX 402106
ATLANTA, GA 30384

HILTON
SANTA CRUZISCOTTS VALLEY
6001 LA MADRONA DRIVE
SANTA CRUZ, CA 95060

HOFF, WAYNE
CA

HON. COLM F. CONNOLLY, U.S. ATTORNEY
NEMOURS BUILDING
1007 ORANGE STREET, #700
P.O. BOX 2046
WILMINGTON, DE 19899-2046

HONEYBAKED HAM
384 WEST UNIVERSITY PARKWAY
OREM, UT 84058

HOT SHOTS STUDIO
90 S MAIN
PLEASANT GROVE, UT 84062

HP-NONSTOP ROYALTY ACCOUTING
20555 TOMBBALL PARKWAY
HOUSTON, TX 77070

HUMAN XTENSIONS, LLC
483 WEST AIRPORT RD STE A5
HEBER CITY, UT 84043

HYPERION CONSULTING INC
PO POX 4286
SANTA CRUZ, CA 95063

IBM CORPORATION
P.O. BOX 643600
PITTSBURGH, PA 15264-3600

ICE SYSTEMS
175-P COMMERCE DR
HAUPPAUGE, NY 11788

ICIB
455 SOUTH 300 EAST STE 101
SALT LAKE CITY, UT 84111

IDAHO STATE TAX COMMISSION
PO BOX 56
BOISE, ID 83156-0056

[overprinted]
5 SPEEN STREET
FARMINGTON, MA 01701

IDC WEST
155 BOVET ROAD
SAN MATEO, CA 94402

IKON OFFICE SOLUTIONS
215 S. STATE STREET
SUITE 150
SALT LAKE CITY, UT 84111

ILLINOIS DEPT OF REVENUE
RETAILER'S OCCUPATION TAX
SPRINGFIELD, IL 62796-0001

IMAGISTICS
PO BOX 2743
PORTLAND, OR 97208

MON ESTATE CORPORATION
NIHON HONCHO 3-2-11
CHUO KU
TOKYO JAPAN

IN THE PAINT
1260 WEST 1650 NORTH
SPRINGVILLE, UT 84663

INDUSTRIAL BATTERY SUPPLY
2729 WEST ANDREW AVE
SALT LAKE CITY, CA 84104

INFINISOURCE
P.O. BOX 889
COLDWATER, MI 49036-0889

INFORTAL ASSOCIATES, INC.
2350 WALSH AVENUE
SANTA CLARA, CA 95051

INSIGHT
6820 SOUTH HARL AVENUE
TEMPE, AZ 85283

INTEGRATED SYSTEMS & SERVICES, L.L.C.
150 CLOVE ROAD
LITTLE FALLS, NJ 07424

INTEL CORPORATION
M/S SC4-210
2200 MISSION COLLEGE BLVD
SANTA CLARA, CA 95052-8119

INTERNAL REVENUE SERVICE
P.O. BOX 21126
PHILADELPHIA, PA 19114

INTERNAL REVENUE SERVICE
844 KING STREET
WILMINGTON, DE 19801

INTERNAL REVENUE SERVICE
INSOLVENCY SECTION
31 HOPKINS PLAZA, ROOM 1150
BALTIMORE, MD 21202

INTERNATIONAL CHAMBER OF COMMERCE
38 COURS ALBERT LER
PARIS 75008

INTERNATIONAL DATA CORP.
PO BOX 3580
BOSTON, MA 02241-3580

INTERNATIONAL PAPER BOX
2003 WEST 2300 SOUTH
SALT LAKE CITY, UT 84119

INTERWEST REFRIGERATION
PO BOX 352
AMERICAN FORK, UT 84003

IPX, INC.
1053 WILSHIRE WAY
SUITE 200
BRENTWOOD, TN 37027

IRA/KEOGH SERVICES CO
2000 S LOGAN STREET
DENVER, CO 80210

ISSI BUSINESS SOLUTIONS, LLC
DEPT CH 17570
PALATINE, IL 60055-7570

IXORG
3701 COMMERCE DRIVE
SUITE 105
BALTIMORE, MD 21227

J KENT MILLINGTON
UT

J. HARRISON COLTER
UT

JACK AUDE
UT

JACKSON HOLE ADVISORS
700 PRIVATE TREATY LANE
PO BOX 38
GROVER, WY 83122

JAKE LEVITRE
UT

JAMES CLARK
TX

JAMES JASPERSON
UT

JANCARTHIER VOYAGES
88 BD VOLTAIRE
PARIS 75011

JANET SULLIVAN
NJ

JANNETTE PAZER
NJ

JASONS DELI
610 EAST SOUTH TEMPLE STE 10
SALT LAKE CITY, UT 84102

JAY PETERSEN
NJ

JAZZMASTERS WORKSHOP
P.O. BOX 73
CARMEL VALLEY, CA 93924

JEAN ACHESON
UT

JEFF HUNSAKER
UT

JERSEY CENTRAL POWER & LIGHT
PO BOX 3687
AKRON, OH 44309-3687

JHR GROUP INC
942 MAPLE AVE BOX 151
STILLWATER, NJ 07875

JOANIE BINGHAM
UT

JOE VEACH
NJ

JOELLE GAUTHEROT
PARIS 94260

JOHN BOLAND
BERKSHIRE

JOHN DUBOIS
CA

JOHN MACIASZEK
NJ

JOHN MALOY
MI

JOHN WOLFE
NJ

JONATHAN GALE
UT

JONATHAN SAKS
NJ

JONATHAN SCHILLING
NJ

JUDGE TECHNICAL STAFFING
P.O. BOX 820120
PHILADELPHIA, PA 19182-0120

JUST SOLUTIONS, INC.
7300 PITTSFORD PALMYRA RD
FAIRPORT, NY 14450

JUSTIN SWENSON
UT

K FRED SKOUSEN
UT

KALEIDOSCOPE PICTURES
PO BOX 113
PROVO, UT 84603

KANSAS DEPT OF REVENUE
915 SW HARRISON STREET
TOPEKA, KS 66625-0001

KAPLAN ABRAHAM BURKERT & CO
5950 CANOGA AVE SUITE 200
WOODLAND HILLS, CA 91367

KAREN KERSANSKE
ORUS TEAM

KATE ANDREWS
BUSHEY

KELLY SERVICES (TEMPS)
1212 SOLUTIONS CENTER
CHICAGO, IL 60677-1002

KENT DERRICOTT
UT

KENTUCKY STATE TREASURER
REVENUE CABINET
FRANKFORT, KY 40619-0001

KERRI WALLACH
CA

KEVIN HSU
TAIPEI

KEVIN MCBRIDE
CA

KEY EQUIPMENT FINANCE
PO BOX 203901
HOUSTON, TX 77216-3901

KEYSTONE STRATEGY INC
400 OYSTER POINT BLVD
SO SAN FRANCISCO, CA 94080

KID THEODORE
UT

KING'S CABINETS
1519 WEST 960 NORTH OREM, UT 84057

KINKO'S
CUSTOMER ADMINISTRATIVE SRV
PO BOX 672085
DALLAS, TX 75267-2085

KIP HENRIE
UT

KIRSTEN CROPPER
UT

KIRTON & MCCONKIE
1800 EAGLE GATE TOWER
60 EAST SOUTH TEMPLE
SALT LAKE CITY, UT 84111-1032

KNEADERS
1990 NORTH STATE ST
OREM, UT 84057

KPMG
DEPT 0992
P.O. BOX 120001
DALLAS, TX 75312-0992

KRIS KIMBALL
UT 84121

KRISHNA ALURI
CA

KSJ CONSULTING
251 W 19TH ST #10-D
NEW YORK, NY 10011

LANCE LARSEN
NJ

LANDMAN CORSI BALLAIN & FORD
ACCOUNTING OFFICE
ONE GATEWAY CENTER STE 500
NEWARK, NJ 07102-5311

LAS VEGAS MOTOR SPEEDWAY
7000 LAS VEGAS BLVD NORTH
LAS VEGAS, NV 89115

LAURA VENTRICE
NJ

LECROY
700 CHESTNUT RIDGE ROAD
CHESTNUT RIDGE, NY 10977

LEGALINK ACTION VIDEO
PO BOX 34781
NEWARK, NJ 07189-4781

LEGEND LOCKS, INC.
12 WILSHIRE ROAD
EDISON, NJ 08817

LEHI TENNIS
1753 N 800 E
LEHI, UT 84043

LENZ & STAEHELIN
ROUTE DE CHENE 30
SWITZERLAND
GENEVA CH-1211

LEXISNEXIS
PO BOX 894166
LOS ANGELES, CA 90189-4166

LIGHTENING ENTERPRISES PVT LTD
MUMABI

LINDON CITY CORPORATION
100 NORTH STATE STREET
LINDON, UT 8404

LISA KWAN LEE
CA 95014

LITTLE AMERICA HOTEL
500 SOUTH MAIN ST
SALT LAKE CITY, UT 84101

LOGICAL SOLUTIONS COMPANY
1 POPE ROAD
WINDHAM, ME 04062

LOGO IMAGES
455 E 720 S
SPANISH FORK, UT 84660

LOGO PROMOTIONS
33 NORTH 490 WEST
AMERICAN FORK, UT 84003

LOIS PIELECH
NJ

LONE PEAK HS BASEBALL
10189 NORTH 4800 WEST
HIGHLAND, UT 84003

LOUISIANA DEPARTMENT OF REVENUE
PO BOX 3138
BATON ROUGE, LA 70821-3138

LOZYNSKI ENTERPRISES, INC.
11645 N. BRIGHTWAY
MOKENA, IL 60448

LYNNSOFT, INC.
1219 AIRPORT RD.
#315
DESTI N, FL 32541

MA DEPT OF REVENUE
PO BOX 7025
BOSTON, MA 02204

MACARONI GRILL
PROVO, UT 84604

MADSON & AUSTIN
15 W SOUTH TEMPLE, STE 900
SALT LAKE CITY, UT 84101

MAGNATECH BUSINESS SYSTEM
535 S. BROADWAY, STE 215B
HICKSVILLE, NY 11801

MAHESH RAWAL
NEW DELHI

MAIN 10
277 E 950 SOUTH
OREM, UT 84058

MAKOTO ASOH
KANAGAWA-KEN

MARC PUTEAUX
PARIS 94240

MARK HOFFMAN
NY

MARK OLIVO
CT

MARTIN BATZ
HEUSENSTAMM

MARTIN WOODWARD
THATCHAM

MATT PONTIUS
UT

MAXDATA SYSTEME GMBH
ELBESTR 12-16
MARL 45768

MCHUGH MILK CO
PO BOX 743
WEST CALDWELL, NJ 07007

MEDIALIVE INTERNATIONAL
PO BOX 45386
SAN FRANCISCO, CA 94145-0386

MELISSA SALINAS
UT

MELNICK ODED BUSINESS ADVISO
7 BEGIN ST
RAMAT-GAN 52521

MERRILL COMMUNICATIONS LLC
CM-9638
ST PAUL, MN 55170-9638

METROPOLITON LIFE INSURANCE
DEPT CH 10579
PALANTINE, IL 60055-0579

MGM GRAND HOTEL
3799 LAS VEGAS BLVD. SO.
LAS VEGAS, NV 89109

MICHAEL ALMOND
CA

MICHAEL AMALADHAS
UT 84043

MICHAEL BRINKE-ENGEL
HAMM

MICHAEL OLSON
UT

MICHAL MARKO
NJ

MICHIGAN DEPT OF TREASURY
DEPT 78172
P.O. BOX 78000
DETROIT, MI 48278-0172

MICROLITE CORPORATION
2315 MILL STREET
ALIQUIPPA, PA 15001-2228

MICROSOFT LICENSING, INC.
6100 NEIL ROAD
RENO, NV 89503

MIKE MOORE
CREWE

MINNESOTA DEPT OF REVENUE
PO BOX 64622
ST PAUL, MN 55164-0622

MINTAKA DESIGN
2136 WELSHEIMER ROAD
HARBOR SPRINGS, MI 49740

MIRAGE
3400 LAS VEGAS BLVD SOUTH
LAS VEGAS, NV 89109

MISSOURI DEPT. OF REVENUE
CENTRAL PROCESSING BUREAU
P.O. BOX 840
JEFFERSON CITY, MO 65103-0840

MOHAMMED ALI
BERKSHIRE

MSREF AMANDA ZWEI
GERMANY

MURDOCH UNIVERSITY
DIXON ROAD
ROCKINGHAM 06168

MYPAPERLESS OFFICE

SHERMAN OAKS, CA 91423

MYSQL ENTERPRISE
PO BOX 951549
DALLAS, TX 75395-1549

NASDAQ STOCK MARKET
PO BOX 7777-W9740
PHILADELPHIA, PA 19175-9740

NASSP
P.O. BOX 21639
CONCORD, CA 94521

NATHAN BURR
UT

NATIONAL ECONOMIC RESEARCH
PO BOX 29677
GENERAL POST OFFICE
NEW YORK, NY 10087-9677

NATIONAL RETAIL FOUNDATION
325 7TH STREET NW
SUITE 1100
WASHINGTON, DC 20004

NATIONWIDE CREDIT CORP
PO BOX 9156
ALEXANDRIA, VA 22304-0156

NELLYMOSER INC
ARLINGTON, MA 02476

NETLOGON
12-14, RUE DES OLIVIERS
THIAIS 94320

NETVERSANT
DEPARTMENT 9584
LOS ANGELES, CA 90084-9584

NETWORK WORLD INC.
PO BOX 414135
BOSTON, MA 02241-4135

NETXCCEL
20 CASE STREET
SUITE 100
GAITHERSBURG, MD 20878

NEUTEK PRINT
1650 W. 2650 S.
OGDEN, UT 84401

NEVADA DEPARTMENT OF TAXATION
PO BOX 52674
PHOENIX, AZ 85072-2674

NEW JERSEY SALES & USE TAX
CN 999
TRENTON, NJ 08646-0999
NEW YORK BURRITO
934 N STATE ST
OREM, UT 84057

NEW YORK LIFE
BENEFIT SERVICES, INC.
846 UNIVERSITY AVENUE
NORWOOD, MA 02062-2641

NEWSPAPER AGENCY CORP
PO BOX 45838
143 S MAIN ST
SALT LAKE CITY, UT 84145-0838

NEWTON B WHITE LLC
914 MOUNT KEMBLE AVENUE
MORRISTOWN, NJ 07960

NEXT INTERNATIONAL INC
3214 BELTLINE RD
SUITE 440
FARMERS BRANCH, TX 75234

NEXT PHASE COMMUNICATIONS
511 NORTH MAIN STREET
ALPINE, UT 84004

NFF & CHF/ UTAH CHAPTER
2180 SOUTH 1300 EAST STE 420
SALT LAKE CITY, UT 84106

NICOLITALIA PIZZERIA
2295 N UNIVERSITY PARKWAY
PROVO, UT 84604

NIGEL SIMPSON
HUDDERSFIELD

NORTH HARVARD GROUP LLC
400 OYSTER POINT BLVD
SOUTH SAN FRANCISCO, CA 94080

NOVELL INC.
P 0 BOX 31001-0024
PASADENA, CA 91110-0024

NUTT, GARY J.
CO

NXLIGHT
274 WEST CENTER
OREM, UT 84057

NYC DEPT OF FINANCE
PO BOX 5070
KINGSTON, NY 12402-5070

NYS CORPORATION TAX
PROCESSING UNIT
PO BOX 1909
ALBANY, NY 12201-1909

NYS ESTIMATED CORPORATION TX
PO BOX 4136
BINGHAMTON, NY 13902-4136

NYS SALES TAX PROCESSING
RECIPROCAL TAX AGREEMENT
JAF BUILDING
NEWYORK, NY 10116-1209

O'REILLY AND ASSOCIATES, INC
1005 GRAVENSTEIN HWY NORTH
SEBASTOPOL, CA 95472

OCEAN TOMO, LLC
ACCOUNTS RECEIVABLE
200 W MADISON 37TH FLOOR
CHICAGO, IL 60606

OFFICEMAX
PO BOX 101705
ATLANTA, GA 30392-1705

OHIO DEPARTMENT OF TAXATION
PO BOX 804
COLUMBUS, OH 43216-0804

OMAR LEEMAN
UT

OMICRON SOFTWARE SYSTEMS, INC
7 ABBINGTON LANE
WEST WINDSOR, NJ 08550

ONWARD TECHNOLOGIES INC.
30300 TELEGRAPH ROAD
SUITE 120
BINGHAM FARMS, MI 48025

OPTIMUM BUSINESS SERVICES
3980 RESEARCH PARK COURT
UNIT D
SOQUEL, CA 95073

ORACLE CORPORATION
500 ORACLE PARKWAY
MS-10BP1
REDWOOD SHORES, CA 94065

OREM CITY
56 N STATE ST
OREM, UT 84057

OREM FITNESS CENTER
580 WEST 165 SOUTH
OREM, UT 84058

OREM ROTARY
OREM, UT 84057

PA DEPT OF REVENUE
DEPT 280901
HARRISBURG, PA 95060-2115

PACE LAW SCHOOL
ATTN: ANTOINETTE D'ORAZIO
78 NORTH BROADWAY
WHITE PLAINS, NY 10603

PANDA EXPRESS
80 EAST CENTER ST.
OREM, UT 84057

PARAMANTAPA DASGUPTA
KOLCATA

PARKHEAD SYSTEMS PTY LTD
137 PENTECOST AVENUE
TURRAMURRA, NSW 02074-0000

PARR WADDOUPS
PO BOX 11019
SALT LAKE CITY, UT 84147

PARR WADDOUPS BROWN GEE &O
PO BOX 11019
SALT LAKE CITY, UT 84147

PARSONS BEHLE & LATIMER
ONE UTAH CENTER
201 S MAI N ST STE 1800
SALT LAKE CITY, UT 84145-0898

PATRICK TIELBORG
UT

PATSONS PRESS
970 STEWART
SUNNYVALE, CA 94085

PAUL HURFORD
CA

PAUL WEAVER
CA

PENDER INVESTMENTS
8407 LOYOLA BLVD
LOS ANGELES, CA 90045

PEOPLECLICK, INC.
PO BOX 822205
PHILADELPHIA, PA 19182-2205

PEPCOM INC
955 NW 17TH AVE
BUILDING L
DELRAY BEACH, FL 33445

PEPSI-COLA
PO BOX 841918
DALLAS, TX 75284-1918

PETE TIELBORG
CA

PETER IVIE
IL

PETER KELLY
CA

PETROLEUM RX LLC
123 N. CENTENNIAL WAY #210
MESA, AZ 85201

PETTY CASH
400E BLDG
DEBBIE WASH
SANTA CRUZ, CA 95060

PETTY CASH - LINDON
KIRSTEN CROPPER
355 SOUTH 520 WEST
LIN DON, UT 84042

PITNEY BOWES INC
PO BOX 856460
LOUISVILLE, KY 40285-6390

PITNEY BOWES MGMT SERVICES
PO BOX 845801
DALLAS, TX 75284-5801
PITNEY BOWES PURCHASE POWER
PO BOX 856042
LOUISVILLE, KY 40285-6042

PLUM HALL, INC.
P. 0. BOX 44610
3 WAIHONA PLACE
KAMUELA, HI 96743

PR NEWSWIRE
HARBOR SIDE FINANCIAL CENTER
806 PLAZA 3
NEW YORK, NY 10087-5897

PRACTICAL BUSINESS SOLUTIONS
245-5 MT HERMON ROAD
SUITE 258
SCOTTS VALLEY, CA 95066

PRASHANT SINGH
ORAI

PREMIER CONFERENCING
PO BOX 40431
ATLANTA, GA 30384-4351

PREMIER CONSULTING
160 MCENERY ROAD
FELTON, CA 95018

PREMIUM ASSIGNMENT
PO BOX 3100
TALLAHASSEE, FL 32315-3100

PRG COMMERCIAL DIVISION
7856 COLLECTION CENTER DR.
CHICAGO, IL 60693

PRICEWATERHOUSE COOPERS
BELASTINGADVISEURS N.V.
3065 WB ROTTERDAM
ROTTERDAM 03009

PRICEWATERHOUSECOOPERS PVT
SUCHETA BHAWAN
(GATE NO.2, 2ND FLOOR)
NEW DELHI 110 002

PRINT GRAPHIC SERVICE
1032 N 750 W
PROVO, UT 84604

PRODUCT QUALITY PARTNERS, INC
450 MAIN STREET STE 207
PLEASONTON, CA 94566

PROFILE CONSULTING INC
PO BOX 17712
BOULDER, CO 80303

PROGRESS EXCHANGE 2007
C/O EXPERIENT INC
3 ALLIED DRIVE
DEDHAM, MA 02026

PROGRESS SOFTWARE CORP.
PO BOX 84-5828
BOSTON, MA 02284-5828

PROMED COMPUTERS INC.
P.O. BOX 975
CANBY, OR 97013

PSE&G
PO BOX 14105
NEW BRUNSWICK, NJ 08906-4105

PUBLIC RELATIONS
SOCIETY OF AMERICA
33 MAIDEN LANE 11TH FLOOR
NEW YORK, NY 10038

QAD INC
PO BOX 673421
DETROIT, MI 48267-3421

QWEST
U S WEST COMMUNICATIONS
P.O. BOX 29060
PHOENIX, AZ 85038-9060

QWEST COMMERCIAL SERVICES
PO BOX 856169
LOUISVILLE, KY40285-6169

RAINER FLUCKE
ANSPACH

RAJEEV AGARWAL
DELHI

RAJEEV NEGI
HARDIWAR

RALPH YARRO
UT

RAM SYSTEMS
224 CAUSEWAY BLVD.
LACROSSE, WI 54603

RANDD STRATEGIC SOLUTIONS LL
PO BOX 414541
BOSTON, MA 02241-4541

RAYMOND D MANNER PLUMBING
PO BOX 707
GREENBROOK, NJ 08812

RDC CO.
2056 ROUTE 22 EAST
SCOTCH PLAINS, NJ 07076

REAL SALT LAKE
515 SOUTH 700 EAST STE 2R
SALT LAKE CITY, UT 84102

RECALL SECURE DESTRUCTION
SERVICES INC
407 N. THIERMAN ST.
SPOKANE, WA 99212

REG BROUGHTON
CA

REGUS
ISSY LES MOULINEAUX
PARIS FRANCE

REGUS
2ND FLOOR TITAN COURT 3 BISHOP SQUARE
HATFIELD BUSINESS PARK
HERTFORDSHIRE UNITED KINGDOM

RESEARCH IN MOTION
CORPORATION
12432 COLLECTIONS CENTER DR
CHICAGO, IL 60693

RHODE ISLANDE DEPT OF REVENUE
PROVIDENCE, RI 02908

RICH RENTFRO
CO

RICHARD ANDERSON
UT

RICHARD NIELSEN

RICHARD PERKINS
BISHOPS STORTFORD

RICK POWELL
UT

RITZ CARLTON KAPALUA
ONE RITZ-CARLTON DRIVE
KAPALUA, MAUI, HI 96761

ROBERT BORCHERT
CA

ROBERT HALF FINANCE & ACCO
[overprinted] 60000
SAN FRANCISCO, CA 94160-3484

ROBERT IVIE
UT

ROCHKIND, MARC J.
CO

ROCKY MOUNTAIN POWER
1033 NE 6TH AVE
PORTLAND, OR 97256-0001

ROHIT CHAWLA
NJ

RONNIE RECORD
CA

RUMBI ISLAND GRILL
299 EAST UNIVERSITY PKWY
OREM, UT 84058

RYAN TIBBITTS
UT

RYAN'S EXPRESS FREIGHT
190 REDWOOD RD
CORRALITOS, CA 95076-0370

SAGE FORENSIC ACCOUNTING
SALT LAKE CITY, UT 84111

SAGE SOFTWARE HEALTHCARE INC
2202 N WEST SHORE BLVD
SUITE 300
TAMPA, FIL 33607

SALES SYNERGY CANADA
SUITE 155 14845 YONGE ST
AURORA, ONT L4G 6H8

SALT CITY ORCHARDS
213 E 12300 S STE H-4
DRAPER, UT 84020

SANDER MECHANICAL SERVICE
55 COLUMBIA ROAD
BRANCHBURG, NJ 08876

SANDY GUPTA
NJ

SANFORD TANNENBAUM
FL

SBC INTERNET SERVICES
P.O.BOX 650396
DALLAS, TX 75265-0396

SCHULTZ-BERNSTEIN & ASSOC
270 NOB HILL EAST
COLGATE, WI 53107

SCO AFRICA & M EAST (PTY)LTD
MARK KNIGHT
BLDG 5 PRISM BUSINESS PARK
BRYNSTON 02021

SCOTT HANCOCK PHOTOGRAPHY
214 S. MAI N ST.
PLEASANT GROVE, UT 84062

SCOTT HAWKER
UT

SCOTT POPP
NJ

SEAN SALISBURY SCHOLARSHIP
FOUNDATION
2941 OIVE VIEW
ALPINE, CA 91091

SECRETARY OF STATE
1500 11TH STREET
P.O. BOX 944230
SACRAMENTO, CA 94244-2300

SECURITIES & EXCHANGE COMMISSION
15TH & PENNSYLVANIA AVENUE, NW
WASHINGTON, DC 20020

SEPESI INC
ATTN DAN SEPESI
PO BOX 266
RED HOOK, NY 12571

SHADEED ALI
NJ

SHADOW MARKETING NETWORK
44 CROTON AVENUE
HASTINGS ON HUDSON, NY 10706

SHAREHOLDER.COM
PO BOX 757502
PHILADELPHIA, PA 19175-7502

SHAUN CUTLER
UT

SHAUN KIMBALL
UT

SHENYANG NEUSOFT CO LTD
BLDG A2 N02 XIN XIU STREET
SHENYANG 00011-0179
CHINA

SHIRLEY'S BAKERY
PROVO, UT 84604

SHOUT MEDIA
1822 NORTH 619 WEST
HIGHLAND, UT 84003

SHRED-PRO
P.O. BOX 27805
SALT LAKE CITY, UT 84127

SIERRA TECHNOLOGIES, LLC
12137 DRIVER LANE
SPRING HILL, FL 34610

SILVERMAN HELLER ASSOCIATE
1100 GLENDON AVE PH-1
LOS ANGELES, CA 90024-3503

SIMON BOARDMAN
MIDDLESBROUGH

SKYLINE EXHIBITS AND DISPLAYS
LINDON, UT 84042

SLOANE & COMPANY
7 TIMES SQUARE
NEW YORK, NY 10036

SMASH ATHLETICS
PO BOX 366
1552 N. 300 W.
SPANISH FORK, UT 84660

SMG INFOSOLUTIONS PVT LTD
6/15, AALAY, OPP BUS STOP
VASTRAPUR
380015

SMOKE HOUSE PIZZA BBQ
214 E UNIVERSITY PKWY
OREM, UT 84058

SNOW CHRISTENSEN & MARTINEAU
10 EXCHANGE PLACE
ELEVENTH FLOOR
SALT LAKE CITY, UT 84145-5000

SNOW COLLEGE FOUNDATION
150 EAST COLLEGE AVE.
EPHRAIM, UT 84627

SNOWGHOST, INC
520 SCOTT AVENUE
WHITEFISH, MT 59937

SOFT DOMAIN CONSULTING
SERVICES INC.
338 HOES LANE
PISCATAWAY, NJ 08854

SOFT TRONIK NETWORKING LTD
PO BOX 3149 PASEA ESTATE ROAD
TORTOLA BVI

SOFTCARE COMPUTER CONSULTING
5081 OLD CLARITON RD.
PITTSBURGH, PA 15236

SOFTLINE COMPANY
8, GUBKINA STR.
Moscow 00011-9991

SOFTWARE HOUSE INTERNATIONAL
2 REVERSIDE DRIVE
SOMERSET, NJ 08873

SOFTWARE TECHNOLOGIES GROUP
10330 W. ROOSEVELT RD
WESTCHESTER, IL 60154

SOLTIS INVESTMENT ADVISORS
20 NORTH MAIN STE 400
ST GEORGE, UT 84770

SONAL AGARWAL
MAU ROAD AGRA

SONTAG CONSULTING
UT

SPRINT
PO BOX 219554
KANSAS CITY, MO 64121-9554

SPROUT MARKETING
2825 E. COTTONWOOD PARKWAY
SUITE 500
SALT LAKE CITY, UT 84121

SPRUCE COMPUTER SYSTEMS
17 BRITISH AMERICAN BLVD.
LATHAM, NY 12110-1462

STAN KRIEGER
NJ

STATE BOARD OF EQUALIZATION
PO BOX 942879
SACRAMENTO, CA 94279-8022

STATE OF CALIFORNIA DEPARTMENT OF INDUSTRIAL RELATIONS
SAN FRANCISCO, CA 94142

STATE OF MAINE
145 STATE HOUSE STATION
26 EDISON DR BUREAUS OF IS
AUGUSTA, ME 04333-0145

STATE OF NEW HAMPSHIRE DOCUMENT PROCESSING DIVISION
PO BOX 637
CONCORD, NH 03302-0637

STATE OF NEW JERSEY DIVISION OF TAXATION
PO BOX 666
TRENTON, NJ 08646-0666

STATE OF NEW YORK WORKERS COMPENSATION BOARD
100 BROADWAY - MENANDS
ALBANY, NY 12241

STATE OF WASHINGTON DEPT OF LABOR AND INDUSTRIES
P.O. BOX 34022
SEATTLE, WA 98124-1022

STATETAX CONSULTANTS LLC
GLENN R BARTHOLOMEW CPA
13304 SOUTH NASHI LANE
DRAPER, UT 84020

STEALTH INSIGHT
1627 BACCHARIS AVE
CARLSBAD, CA 92011

STEPHEN MARINO
CA

STEPHEN SKINNER
STAINES

STEVE DRAGONETTE
CA

STORAGE USA
90 SANTAS VILLAGE ROAD
SCOTTS VALLEY, CA 95066

STRHOLD SPA
VIA CIPRIANI 2
42100 REGGIO EMILIA
EMILIA

STV, INC.
1933 CASTLEMAN DR.
NASHVILLE, TN 37215

SUBODH RUSTAGI
DELHI

SUJIT KUMAR
NEW DELHI

SULLIVAN, MARY KATHRYN
CA

SUMMIT SOFTWARE
4242 FLAGSTAFF COVE
FORT WAYNE, IN 46815

SUN MICROSYSTEMS, INC
SOFTWARE ROYALITY ACCTG GRP
PO BOX 10903
PALO ALTO, CA 94303

SUN MICROSYSTEMS, INC.
FILE # 72612
PO BOX 600000
PALO ALTO, CA 94303

SUPERIOR SOFT WATER
3536 SOUTH 1950 WEST
ACCT# 990880
WEST VALLEY CITY, UT 84119

SURGEWORKS
2040 MURRAY HOLLADAY RD.
SUITE 106
SALT LAKE CITY, UT 84117

SWIRE COCA-COLA USA
P.O. BOX 1410
ACCT# 1145240
DRAPER, UT 84020-1410

SYKES GLOBAL SERVICES LTD.
NETHER ROAD
GALASHIELS TD1 3HE

SYNNEX CANADA LIMITED
200 RONSON DRIVE
ETOBICOKE ONTARIO M9W 5Z9

SYNTAX PARTNERS, LLC
521 N CANON DRIVE
BEVERLY HILLS, CA 90210

T MOBILE
PO BOX 742596
CINCINNATI, OH 45274-2596

T.C.X DATA KONSULT
TORSGATAN 21, BOX 6434
STOCKHOLM 11382

TANGIBLE BUSINESS
DEVELOPMENT
543 E. 350 N.
BOUNTIFUL, UT 84010

TANNER & CO
215 SOUTH STATE ST STE 800
SALT LAKE CITY, UT 84111

TARGA MEDIA
307 WEST 200 SOUTH
SUITE 1002
SALT LAKE CITY, UT 84101

TASTE OF PUNJAB
1241 EAST, 8600 SOUTH
SANDY, UT 84094

TAXATION AND REVENUE DEPT
PO BOX 25128
SANTA FE, NM 87504-5128

TECH DATA CORP.
P.O. BOX 93836
CHICAGO, IL 06067-3383

TECHNICAL TRADERS
9334 NW 13TH ST
UNIT 18
MIAMI, FL 33172

TENNESSEE DPT.OF REVENUE
500 DEADERICK STREET
ANDREW JACKSON STATE OFFICE
NASHVILLE, TN 37242

TERIAN SOLUTIONS
7040 EMPIRE CENTRAL DR
HOUSTON, TX 77040

TETHERMEDIA, LLC
90 RIDGELAND AVE.
FLOOR 2
EAST HANOVER, NJ 07936

THAKKER & THAKKER
ATTN: BILLING DEPARTMENT
NIRMAL, 20TH FLOOR
MUMBAI 400 021

THE CANOPY GROUP
C/O CUSHMAN AND WAKEFIELD
PO BOX 45257
SAN FRANCISCO, CA 94145

THE DEPOSITORY TRUST CO
PO BOX 27590
NEW YORK, NY 10087-7590

THE HARTFORD
PO BOX 8500-3690
PHILADELPHIA, PA 19178-3690

THE HONORABLE ALBERTO GONZALEZ
ATTORNEY GENERAL OF THE U.S.
950 PENNSYLVANIA AVENUE, NW, RO[overprinted]
WASHINGTON, DC 20530-0001

THE KINGSWAY GROUP
800 STEELES AVE W B10
SUITE 10
THORNHILL, ON L4J7L2

THE PRINT NETWORK
3621 TORRANCE BOULEVARD
TORRANCE, CA 90503

THE RITZ-CARLTON
280 VANDERBILT BEACH ROAD
NAPLES, FL 34108-2300

THOMSON PROMETRIC
14TH ACCOUNT RECEIVABLES
CANTON CROSSING TOWERS
BALTIMORE, MD 21224

TIMPANOGOS HIGH SCHOOL
1450 N 200 E
OREM, UT 84057

TODD FRIEDLI
UT

TOM RAIMONDO
CA

TOWNE, INC.
CA

TOWNSHIP CLERK
TOWNSHIP OF BERKELEY HEIGHTS
BERKELEY HEIGHTS, NJ 07922

TRANSWESTERN MOUNTAIN HEIGHT
C/O CB RICHARD ELLIS
P.O. BOX 601491
CHARLOTTE, NC 28260-1491

TRAVELERS
CL&SPECIALTY REMITTANCE CENT
HARTFORD, CT 06183-1008

TRIAL GRAPHIX
PO BOX 370732
MIAMI, FL 33137

TRICIA BUSS
UT

TSANET
9401 INDIAN CREEK PARKWAY
STE 180
OVERLAND PARK, KS 66210

TUCANOS
4801 N UNIVERSITY AVE STE790
PROVO, UT 84604

U-TECH MEDIA
163 BAYPOINTE PKWY
SAN JOSE, CA 95134

U-TECH MEDIA USA
163 BAYPOINTE PKWY
SAN JOSE, CA 95134

UCN
PAYMENT CENTER #5450
PO BOX 410468
SALT LAKE CITY, UT 84141-0468

UHAUL
SALT LAKE CITY, UT 84107

ULRIKE WITZEL
BAD NAUHEIM

UNISYS CORPORATION
PO BOX 8500 S-3.950
PHILADELPHIA, PA 19178

UNITED HEALTHCARE INSURANCE
22561 NETWORK PLACE
CHICAGO, IL 60673-1225

UNITED STATES TREASURY
19114-0447

UNITED WAY OF SANTA CRUZ
P.O. BOX 1458
CAPITOLA, CA 95010-1458

UNIVERSAL BUSINESS SYSTEMS
185 INDUSTRIAL PKWY
SOMERVILLE, NJ 08876

UNIVERSITY OF UTAH
DAVID ECCLES SCHOOL OF BUS.
1645 E. CAMPUS CENTER DR.
SALT LAKE CITY, UT 84112

UPS
PO BOX 660586
DALLAS, TX 75265-0586

UPS SUPPLY CHAIN SOLUTIONS
28013 NETWORK PLACE
CHICAGO, IL 60673-1280

URBANA TECHNOLOGIES INC.
2011 SILVER CT. E
URBANA, IL 61801

UTAH COUNTY TREASURER
100 E CENTER
PROVO, UT 84606

UTAH DIVISION OF CORPORATION
& COMMERCIAL CODE
SALT LAKE CITY, UT 84125-0125

UTAH DIVISION OF SECURITIES
160 EAST 300 SOUTH
SALT LAKE CITY, UT 84114

UTAH POWER
1033 NE 6TH AVE
PORTLAND, OR 97256-0001

UTAH STARS BASEBALL
1790 NORTH 860 WEST
OREM, UT 84057

UTAH STATE ALUMNI
7500 OLD MAIN MILL
LOGAN, UT 84322

UTAH STATE BAR
LICENSING DEPT
645 S 200 E
SALT LAKE CITY, UT 84111-3834

UTAH STATE TAX COMMISSION
210 NORTH 1950 WEST
SALT LAKE CITY, UT 84134-0180

VALCOM
3520 SOUTH 300 WEST
SLC, UT 84115

VALLEY OFFICE COFFEE SERVICE
PO BOX 66102
SCOTTS VALLEY, CA 95066

VENMAR SYSTEMS
10803 INDIAN HEAD INDUSTRIAL
PARK
ST LOUIS, MO 63132

VERITAS SOFTWARE
350 ELLIS STREET
MOUNTAIN VIEW, CA 94043

VERITE
608 WEST 9320 SOUTH
SANDY, UT 84070

VERIZON
P 0 BOX 4833
TRENTON, NJ 08650-4833

VERIZON SELECT SERVICES INC
PO BOX 101956
ATLANTA, GA 30392

VERIZON WIRELESS
PO BOX 660108
DALLAS, TX 75266-0108

VIAWEST INC
ATTN ACCOUNT RECEIVABLE
1200 17TH STREET STE 1150
DENVER, CO 80202

VINOD TIKU
NOIDA

VIRGINIA DEPARTMENT OF TAXATION
P.O. BOX 26626
RICHMOND, VA 23261-6626

VISION SERVICE PLAN
FILE# 73280
P.O. BOX 60000
SAN FRANCISCO, CA 94160-3280

W S BADCOCK
FL

WALT CROOM
NJ

WATSON WYATT
CO 80202

WAYNE BLACK & ASSOCIATES
ONE BRICKELL SQUARE
SUITE 900
MIAMI, FL 33131

WAYNE GOLLIDAY
MO

WEBEX COMMUNICATIONS
PO BOX 49216
SAN JOSE, CA 95161

WEBSITE ESP
PO BOX 36
CAMPBELL, CA 95008

WEBSURVEYOR CORPORATION
505 HUNTMAR PARK DRIVE
SUITE 225
HERNDON, VA 20170-5103

WEBWORX, INC
634 SOUTH 1840 EAST
SPRINGVILLE, UT 84663

WERNER METZ
WEHRHEIM 61273

WEST CORP
2954-A TREAT BLVD
CONCORD, CA 94518

WEST PROMOTIONAL
SPORTSWEAR
2294 MOUNTAIN VISTA LANE
PROVO, UT 84606

WESTSTAR TALK RADIO NETWORK
2711 N 24TH ST
PHOENIX, AZ 85008

WILMA FORNIER
ONT

WILSON LEE
CA

WILSON, SONSINI, GOODRICH & ROSATI
FILE NO 73672
SAN FRANSISCO, CA 94160-3672

WIN4LIN
P.O. BOX 50576
AUSTIN, TX 78763-0576

WIN4LIN, INC
PO BOX 50576
AUSTIN, TX 78763-0576

WISCONSIN DEPT OF REVENUE
PO BOX 93389
MILWAUKEE, WI 53293-0389

WOLF SCHNEIDER GMBH
OTTO HAHN STRASSE 10
SCHONECK 61137
WORLD EX
P.O. BOX 0057
ATLANTIC BEACH, NY 11509

WRK SYSTEMS
4412 S 108TH ST.
OMAHA, NE 68137

WYNN LAS VEGAS
FILE 50195 GROUND LEVEL
1000 W TEMPLE STREET
LOS ANGELES, CA 90012

X/OPEN COMPANY LIMITED
THAMES TOWER
37-45 STATION RD
BERKSHIRE RG11X

XO COMMUNICATIONS
PO BOX 828618
PHILADELPHIA, PA 19182-8618

XO COMMUNICATIONS LLC
14239 COLLECTIONS CENTER DR
CHICAGO, IL 60693

YASMIN KURESHI
CA

YELLOW PAGES
MAIL PROCESSING CENTER
UNITED DIRECTORIES
JACKSONVILLE, FL 32240-0038

Yl JIA
BEIJING

YMI RACKMOUNT PRO
595 YORBITA ROAD
LA PUENTE, CA 91744

YOSHIMITSU TSUKAHARA
CHIBA

ZAP THINK
11 WILLOW STREET
SUITE 200
WALTHAM, MA 02453

ZEE MEDICAL SERVICE CO.
PO BOX 610878
SAN JOSE, CA 95161-0878

ZELLERBACH
2255 SOUTH 300 EAST
SALT LAKE CITY, UT 84115

ZIONS BANK
462 WEST 800 NORTH
OREM, UT 84057

ZONES CORPORATE SOLUTIONS
1102 15TH ST. SW
SUITE 254
AUBURN, WA 98001

******************************

UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF DELAWARE

In re:

THE SCO GROUP, INC.,

Debtor.

Chapter 11

Case No. 07_____(__)

CERTIFICATION CONCERNING CREDITOR MATRIX

The debtor and debtor in possession (the "Debtor") in the above-captioned case hereby certifies under penalty of perjury that the Creditor Matrix submitted herewith, pursuant to Local Rule 1007-2 of the Local Rules of Bankruptcy Practice and Procedure for the United States Bankruptcy Court for the District of Delaware, formatted in portable document format, containing the list of creditors of the Debtor, is complete and to the best of the Debtor's knowledge correct and consistent with Debtor's books and records.

The information contained herein is based upon a review of the Debtor's books and records. However, no comprehensive legal and/or factual investigations with regard to possible defenses to any claims set forth in the Creditor Matrix have been completed. Therefore, the listing does not and should not be deemed to constitute: (1) a waiver of any defense to any listed claims; (2) an acknowledgement of the allowability of any list claims; and/or (3) a waiver of any other right or legal position of the Debtor.

1

I declare under penalty of perjury that the foregoing is true and correct.

Executed this 13th of September, 2007.

[signature]
Darl C. McBride, Chief Executive Officer

2

THE SCO GROUP, INC.
355 SOUTH 520 WEST
LINDON, UT 84042

LAURA DAVIS JONES, ESQ.
PACHULSKI STANG ZIEHL & JONES
919 NORTH MARKET ST., 17TH FL.
P.O. BOX 8705
WILMINGTON, DE 19899

4FRONT TECHNOLOGIES
4035 LAFAYETTE PLACE #F
CULVER CITY, CA

ACCENTURE LLP $ To Z SUPPLY
180 NORTH LASALLE STREET
CHICAGO, IL. 60601

ACE COMPUTER CENTER, INC.
2160 KINGSTON COURT
SUITE D
MARIETTA, GA 30067

ACS STATE & LOCAL SOLUTIONS
ATTN: TRACIE CARTER 0104
PO BOX 981256
EL PASO, TX 79998

ACTIVANT SOLUTIONS INC.
P.O. BOX 160700
ATTN: ACCOUNTS PAYABLE
AUSTIN, TX 78716-0700

ADAPTEC, INC.
1691 S. MILIPITAS BLVD MILIPITAS, CA 95083

ADM MILLING LTD
KINGSGATE
1 KING EDWARD ROAD
BRENTWOOD CM14 4ZY

ADOBE
1585 CHARLESTON ROAD
MOUNTAIN VIEW, CA 94039-7900

ADP DEALER SERVICES
515-517 STOCKWOOD ROAD
BRISLINGTON
BRISTOL B54 5LR

ADVANCED SYSTEM INTEGRATORS
24 PARKER AVENUE
NORTHFIELD, MA 01360

ALACHUA COUNTY CLERK OF
COURT
P.O. BOX 600 GAINESVILLE, FL 32602

ALASKA PACIFIC ENVIRONMENTAL
6301 ROSEWOOD STREET
ANCHORAGE, AK 99518

ALCOHOL BEVERAGE CONTROL
322 70TH STREET SE
CHARLESTON, WV 25304

ALIEF ISD
P.O. BOX 68
ALIEF, TX 77411

ALL CHILDREN'S HOSPITAL
P.O. 31020
SAINT PETERSBURG, FL 33731-8920

ALL CHILDRENS HOSPITAL
PO BOX 31020
SAINT PETERSBURG, FL 33731-8920

ALLE PROCESSING CORPORATION
56-20 59TH STREET
MASPETH, NY 11378

ALLIANCE MATERIAL HANDLING
8320 SHERWICK COURT
JESSUP, MO 20794

ALLIED BUILDING STORES
850 KANSAS LANE
MONROE, LA 71203

ALLISTAIRE BAMBACH, ESQ.
SECURITIES AND EXCHANGE CO
BRANCH OF REORGANIZATION
3 WORLD FINANCIAL CENTER, 4-FL
NEW YORK, NY 10281-1022

ALTIRIS, INC. (NOW SYMANTEC
588 WEST 400 SOUTH
LINDON, UT 84042

AMCO PLASTIC MATERIALS INC.
596 BROAD HOLLOW ROAD
FARMINGDALE, NY 11735

AMERICAN PERMANENT WARE
729 THIRD AVENUE
DALLAS, TX 75226

AMERICA RESIDENTIAL SERVIC
10515 OKANELLA
SUITE 150
HOUSTON, TX 77041

AMETEK THERMAL SYSTEMS INC
300 ENDOO BOULEVARD
GARDEN CITY, NY 11530

AMI DODUCO ESPANA S. I.
C/MANISES, 1
POZUELO DE ALARCON
MADRID 28006

ANALISIS ESTADISTICO
C/ CASTELLO 196, 1
MADRID 28006

APAC CUSTOMER SERVICES
PO BOX 41
DEERFIELD, IL 60015

APPLABS TECHNOLOGIES
1601 MARKET STREET
PHILADELPHIA, PA 19103

APPLIED STRATEGIES INTERNAT
150 NORTH WACKER DRIVE
CHICAGO, IL 60606

ARGOS LTD F.A.O. NMP DEPT
NON MERCHANDISE A/C PAYABLE
CENTRAL FINANCE
CENT. MILTON KEYNES MK9 2ZQ

ARGOS LTD F.A.O. NMP DEPT
NON MERCHANDISE A/C PAYABLE
CENTRAL FINANCE
CENT. MILTON KEYNES MK9 2ZQ

ARKANSAS CHILDRENS HOSPITAL
800 MARSHALL STREET
INFORMATION SYSTEMS
LITTLE ROCK, AR 72202

ARKANSAS OKLAHOMA GAS CORP
PO BOX 17004
FORT SMITH, AR 72917

ARLINGTON INDUSTRIES
9051 NW 97TH TERRACE
MIAMI, FL 33178

ARNOLD CLARK AUTOMOBILES, LTD.
F.A.O. CONAL FURIE
134 NITHSDALE DRIVE
GLASGOW G41 2PP

ASHLAND CHEMICAL
3475 BLAZER PARKWAY
LEXINGTON, KY 40509

ASK TECHNOLOGIES
7 BALA AVENUE
SUITE 201
BALA CYNWYD, PA 19004-3205

ASPECT CHELMFORD / VOICETEK
ACCOUNTS PAYABLE CENTER
300 APOLLO DRIVE
CHELMSFORD, MA 01824

ASPEN SYSTEMS
2429 WEST DESERT COVE AVENUE
PHOENIX, AZ 85029

ASPYRA INC.
26115-A MUREAU ROAD
CALABASAS, CA 91302

ASPYRA, INC.
26115-A MUREAU ROAD
CALABASAS, CA 91302

AT&T
2000 W. ATT CENTER DRIVE
2C15A
HOFFMAN ESTATES, IL 60196

ATK CORPORATION
3210 CRODDY WAY
SANTA ANA, CA 92704

ATOS ORIGIN IT SERVS UK LTD
FINANCE MANAGEMENT SERVICES
PO BOX 14
CREWE CW2 6DR

AUTOMATED MEDIA
12171 BEECH DALY ROAD
REDFORD, MI 48239-2482

AUTOMATION RESEARCH
1691 NW PROFESSIONAL PLAZA COLUMBUS, OH 43220

AUTOZONE, INC.
123 SOUTH FRONT STREET
MEMPHIS, TN 38103

AVAYA
PO BOX 800056
MARIETTA, GA 30068-0056

AXIS SURPLUS INSURANCE
303 W. MADISON
SUITE 500
CHICAGO, IL 60606

BARCLAYS BANK CORP.
BARCLAYS BANK PLC
LEVEL 8, 1 CHURCHILL PLACE
LONDON E14 5HP

BARCLAYS BANK PLC
PURCHASING & PAYMENT SERVICE
FLOOR 4C, BARCLAYS HOUSE
DORSET BH15 2BB

BARLEET ELECTRONICS LTD
BARTLEET HOUSE
65 BRAYBROOKE PLACE
COLOMBO 2

BCP LTD
BUSINESS COMPUTER PROJECTS
8CP HOUSE
STOCKPORT SK1 3JY
BEL/ KAUKAUNA USA
PO BOX 1974
KAUKAUNA, WI 54130

BELL MICROPRODUCTS (OPENP$
2 ST CRISPIN WAY
HASLINGDEN
ROSSENDALE B84 4PW

BELL MICROPRODUCTS LTD
2 ST CRISPIN WAY
HASLINGDEN
ROSSENDALE B84 4PW

BH MULTI COM CORP
15 WEST 46TH STREET
NEW YORK, NY 10036

BIOMETRICS
UNABLE TO LOCATE

BLANCHARD & COMPANY
909 POYDRAS STREET
SUITE 1900
NEW ORLEANS, LA 70112

BLOOD SYSTEMS INC
6210 EAST OAK STREET
SCOTTSDALE, AZ 85257

BLUE SKY INDUSTRIES PTY LTD
LEVEL 1
1 ATCHISON ST.
ST LEONARDS, NSW 02075-0000

BORG PRODUCE
1601 EAST OLYMPIC BLVD
LOS ANGELES, CA 90021

BORISCH MANUFACTURING
4511 EAST PARIS STREET
GRAND RAPIDS, MI 49512

BOWE BELL & HOWELL
ATTN: ACCOUNTS PAYABLE
P.O.BOX 14986
DURHAM, NC 27709

BRISTOL INDUSTRIES
PO BOX 630
BREA, CA 92822

BROADCOM CORP
5300 CALIFORNIA AVENUE
IRVINE, CA 93617

BSYSTEMS UK LTD
103 MAIN STREET
THE MANOR HOUSE
ELY C86 2SX

BT GLOBAL SERVICES ACCOUNT
ACCOUNTS PAYABLE
PO BOX 371
MANCHESTER M14 OWE

BURBERRY LTD
1350 AVENUE OF THE AMERICAS
17TH FLOOR
NEW YORK, NY 10019

BURNSIDE MFG
6830 GRAND HAVEN ROAD
#467
SPRING LAKE, MI 49456

BURRELLE'S INFORMATION SVCS
ATTN: JOAN KATHENES
76 E. NORTHFIELD ROAD
LIVINGSTON, NJ 07039

BYNARI, INC.
2639 ELECTRONIC LANE
SUITE 110
DALLAS, TX 75220

BYTEC GMBH
HERMANN-METZGER-STR.7
FRIEDRICHSHAFEN D-88045

C.B. ACCOUNTS INC
1101 MAIN STREET
SUITE 204
PEORIA, IL 61606

CALIFORNIA SOFTWARE LABORATORIES
2 CLOCK TOWER PLACE
SUITE 430
MAYNARD, MA 01754

CANADIAN BLOOD SERVICES
1800 ALTA VISTA DRIVE
OTTOWA, ON K1G 4J5

CANOPY PROPERTIES,INC.
C/O CUSHMAN AND WAKEFIELD
PO BOX 45257
SAN FRANSCISCO, CA

CARLADATA
LANDWEHRSTRASSE 30
EISINGEN 97249

CAROLINA CASUALTY INSURANCE
4600 TOUCHTON ROAD EAST
BUILDING 100
JACKSONVILLE, FL 32246

CATAWBA VALLEY MEDICAL CEN
810 FAIRGROVE CHURCH ROAD S
HICKORY, NC 29602

CATHOLIC HEALTHCARE WEST
3033 NORTH 3RD AVENUE
PHOENIX, AZ 85013

CAWTHORN & PICARD
8310 MIDLOTHIAN TURNPIKE
RICHMOND, VA 23235

CCC ASSOCIATES
PO BOX 3508
MONTGOMERY, AL 36109

CENTROS CARREFOURS
AV. MATAPI ONERAS S/N N-I KM
18 S. SEBASTIAN DE LOS REYES
MADRID 28700

CHARLES PUGH GLASS
LONGWOOD RD
BROOKHILL IND ESTATE
PINXTON NG16 6NT

CHICAGO TITLE INSURANCE
10135 SOUTHEAST SUNNYSIDE RD
CLACKAMAS, OR 97015

CHILDREN'S APPAREL, THE
NETWORK
77 SOUTH FIRST STREET
ELIZABETH, NJ 07206

CHUBB GROUP OF INSURANCE COMPANIES
15 MOUNTAIN VIEW ROAD
WARREN, NJ 07059

CITY OF AUSTIN
ELECTRIC UTILITY DEPARTMENT
PO BOX 3546
AUSTIN, TX 78764-3546

CITY OF EL SEGUNDO
350 MAIN STREET
ACCOUNTS PAYABLE
EL SEGUNDO, CA 90245
CITY OF NORTH MIAMI BEACH
PO BOX 60,000M
FINANCE DEPARTMENT
NORTH MIAMI BEACH, FL 33160-1076

CITY OF PALM SPRINGS
PO BOX 2743
PALM SPRINGS, CA 92263-2743

CITY OF ROCKFORD
425 EAST STATE STREET
ROCKFORD, IL 61104

CLAMPITT PAPER
9207 AMBASSADOR ROW
DALLAS, TX 75247

CLARTEN SA
1 BIS RUE DU PETIT CLAMART
BP93
VELIZY CEDEX 78143

CLINICAL COMPUTING INC
801-B WEST EIGHTH STREET
SUITE 510
CINCINNATI, OH 45203

CNA NATIONAL WARRANTY CORP
PO BOX 2840
SCOTTSDALE, AZ 85252-2840

COCA-COLA COMPANY, THE
A/P DEPARTMENT
PO DRAWER 2467
ATLANTA, GA 30301

COLLIER CNTY CLERK OF COURT
PO BOX 413044
ATTN: BOOKKEEPING DEPARTMENT
NAPLES, FL 34101-3044>{? COMERICA INC
PO BOX 75000, M/C 2499
DETROIT, MI 48275-2499

COMMERCIAL CONTRACTORS INC
16745 CORNSTOCK STREET
GRAND HAVEN, MI 49417

COMMUNITY BEHAVIORAL HEALTH
801 MARKET STREET
7TH FLOOR
PHILADELPHIA, PA 19107

COMMUNITY BLOOD CTRS
1700 NORTH STATE ROAD 7
LAUDERHILL, FL 33313

COMPUTACTR UK LTD
HATFIELD AVENUE
HATFIELD AL10 9TW

COMPUTER DEDUCTIONS INC (CDI)
8680 GREENBACK LANE
SUITE 210
ORANGEVALE, CA 95662

COMPUTER STRATEGIES
270 APPLE RIDGE
GRAND JUNCTION, CO 81503

COMVERSE
1025 BRIGGS ROAD
SUITE 100
MOUNT LAUREL, NJ 08054

COMVERSE NETWORK SYSTEMS T
19 HABARZEL STREET
ATTN: WOLF YARON
TEL AVIV 69710

CONEXANT SYSTEMS, INC.
400 MACARTHUR BLVD
NEWPORT BEACH, CA 92660

CONWAY STORES INC
1333 BROADWAY
NEW YORK, NY 10018

CORPORATE SOFTWARE
6BIS RUE NAJIB MAHFOUD
GAUTHIER
CASABLANCA 20000 20000

COSTCO
PO BOX 34305
ATTN: EXPENSE PAYABLES
SEATTLE, WA 98124-1305

COUNTY OF HENRICO
PO BOX 27032
ACCOUNTS PAYABLE RICHMOND, VA 23273

COUNTY OF ORANGE
320 N. FLOWER STREET
SUITE 108
SANTA ANA, CA 92703

CPSI
6600 WALL STREET
MOBILE, AL 36695

CSK AUTO
PO BOX 6030
PHOENIX, AZ 85005

CUMBRIA CONSTABULARY
ITOPS, POLICE HQ
CARLETON HALL
PENRITH CA 10 2AU

CUSHMAN & WAKEFIELD HEALEY &
BAKER
43-45 PORTMAN SQUARE
LONDON W1A 3BG

CVS, INC.
ONE CVS DRIVE
IS ASSET MANAGEMENT
WOONSOCKET, RI 02895

CYMPHONIX
8871 S SANDY PARKWAY
SANDY, UT 84070

DAIMLERCHRYSLER CORPORATION
1000 CHRYSLER DRIVE
AUBURN HILLS, MI 48326

DAKEL
PARC TECHNOLOGIC DEL VALLES
C/DELS CERAMISTES 6
BARCELONA 08290

DAL-TILE INC
PO BOX 175217

DALLAS INDEPENDENT SCHOOL
3700 ROSS AVENUE
ROUTE ADM
DALLAS, TX 75204

DANIEL DATA SYSTEMS
PO BOX 2674
SANTA ROSA, CA 95405

DAVID L. PARTLOW, ESQ.
FL

DAVID MARRIOTT, ESQ.
CRAVATH, SWAINE & MOORE, LLP NY

DAVID TREATMAN
NY

DEALER INFO SYSTEMS CORP
1315 CORNWALL AVENUE
BELLINGHAM, WA 98225-4716

DECAROLIS TRUCK RENTAL
333 COLFAX STREET
ROCHESTER, NY 14606

DELL COMPUTER CORP
PO BOX 149257
AUSTIN, TX 78714-9257

DEPARTMENT OF NATIONAL DEFENCE
101 COLONEL BY DRIVE
DURECTORATE LAND COMMAND
OTTOWA, ON K1A 0K2

DOMINO'S PIZZA
30 FRANK LLOYD WRIGHT DRIVE
PO BOX 997 OR SUITE 410A
ANN ARBOR, MI 48106-0097

DR PEPPER BOTTLING COMPANY
OF TEXAS
P.O. BOX 655024
DALLAS, TX 75265

DST OUTPUT
333 W 11TH STREET
4TH FLOOR
KANSAS CITY, MO 64105

DTR BUSINESS SYSTEMS INC
1160 CENTRE DRIVE
SUITE A
WALNUT, CA 91789

DURHAM CONSTABULARY
POLICE HEADQUARTERS
AYKLEY HEADS
DURHAM DH1 5TT

DYNA TECH COMPUTER SYSTEM
2707 CARTIER STREET SW
CALGARY, AB T2T 3J5

DYNAMEX INC
1801 ROYAL LANE #405
DALLAS, TX 75229

ECKERD CORPORATION
ATTN: SEE COMMENTS
50 SERVICE AVE
WARWICK, RI 02886

ERICOM SOFTWARE LTD.
8 HAMARPE ST.
POB 45122
JERUSALEM

ESCHELON TELECOMM
SUITE 600
MINNEAPOLIS, MN 55402

ESSILOR LABS OF AMERICA
P.O. BOX 824689
DALLAS, TX 75381-4689

EUROPEAN IMPORTS
2475 NORTH ELSTON
CHICAGO, IL 60647

FAIR ISAAC CORP
3661 VALLEY CENTRE DRIVE
SAN DIEGO, CA 92130

FIRST CITIZENS BANK LTD
CORNER OF PARK & HENRY STS
PORT OF SPAIN

FIRST SEARCH TECHNOLOGY
10 COTTAGE STREET
NORWOOD, MA 02062

FLAGLER COUNTY CLERK OF
COURT
PO BOX 787
BUNNELL, FL 32110

FLEETWOOD LOGISTICS
7642 US HIGHWAY 59 SOUTH
DIBOLL, TX 75941

FLENDER CORP
950 TOLL GATE ROAD
ELGIN, IL 60123

FNMI MILITARY DIVISION
PO BOX 24257
797 OLD CLEMSON ROAD
COLUMBIA, SC 29224

FORNEY INDUSTRIES
1830 LAPORTE AVENUE
FORT COLLINS, CO 80521

FORTNUM & MASON (SUPPORT)
181 PICADILLY
LONDON W1A 1ER

FORWARD CORPORATION
219 N FRONT STREET
STANDISH, MI 48658

FOXX EQUIPMENT CORP
421 SOUTHWEST BOULEVARD
KANSAS CITY, MO 64108

FOXX EQUIPMENT CORP
421 SOUTHWEST BOULEVARD
KANSAS CITY, MO 64108

FRAME
1 BIS RUE DU PETIT CLAMART
BP 125
VELIZY CEDEX 78148

FUJITSU SERVICES
COMPATABILITE FOURNISSEURS
29 QUAI AULAGNIER
ASNIERES CEDEX 92665

FUJITSU SIEMENS
HEINZ-NIXDORF-RING 1
PADERBORN 33106

FUJITSU STEVENAGE
CENTRAL FINANCIAL SERVICES
ACCOUNTS PAYABLE DEPARTMENT
STEVENAGE SG1 2DY

FUJITSU SVCS
TRAFALGAR HOUSE, TEMPLE COURT
DATEN AVENUE, RISLEY
WARRINGTON WA3 6GD

GADSDEN COUNTY CLERK OF
CIRCUIT COURT
PO BOX 1649
QUINCY, FL 32353

GADSEN COUNTY CLERK
CIRCUIT COURT
PO BOX 1649
QUINCY, FL 32353

GATEWAY
610 GATEWAY DRIVE
PO BOX 2000
NORTH SIOUX CITY, SD 57049

GATEWAY TECHNOLOGY CENTER

GENERAL DATACOMM INC
6 RUBBER AVENUE
A/P DEPARTMENT
NAUGATUCK, CT 06770

GENERAL DYNAMICS
77 A STREET
NEEDHAM, MA 02494

GETRONICS WANG
ACCOUNTS PAYABLE
PO BOX 7030 M/S 027-24B
BILLERICA, MA 01821

GILBARCO INC
7300 WET FREINDLY AVENUE
ACCOUNTS PAYABLE/ACCT 30052
GREENSBORO, NC 27420

GLOBAL DOSIMETRY SOLUTIONS
2652 MCGAW AVENUE
IRVINE, CA 92614

GLOBAL HVAC DISTRUBUTORS
310 SOQUEL WAY
SUNNYVALE, CA 94085

GOODYEAR TIRE & RUBBER CO
PO BOX 666
ATTN: CHUCK TAYLOR
AKRON, OH 44309-0666

GRASSLAND DIARY PRODUCTS INC
N8790 FAIRGROUND AVE
P.O. BOX 160
GREENWOOD, WI 54437-0160

GULF COAST MEDICAL CENTER
11528 US 19
PORT RICHEY, FL 34668

HABRICK - FERGUSON, INC
8170 EAST 46TH STREET
TULSA, OK 74145

HARRIGAN LUMBER COMPANY
P.O. DRAWER 926
MONROEVILLE, AL 36461

HARVEST MEAT COMPANY INC
1022 BAY MARINA DRIVE
SUITE 106
NATIONAL CITY, CA 91915

HASTINGS ENTERTAINMENT INC
3601 PLAINS BLVD
AMARILLO, TX 79102

HAWTHORNE DIRECT INC
300 NORTH 16TH STREET
FAIRFIELD, IA 52556

HD SUPPLY REPARI & REMODEL
3222 WINONA WAY #201
NORTH HIGHLANDS, CA 95660

HEALTHCARE COMPUTER CORP
2601 SCOTT AVENUE
SUITE 600
FORT WORTH, TX 76103

HELIX
UNABLE TO LOCATE

HELP THE AGED
207-221 PENTONVILLE ROAD
LONDON N2 9UZ

HEWLETT-PACKARD COMPANY
2055 TOMBALL PARKWAY
HOUSTON, TX 77070

HIAWATHA INC
P.O. BOX 1227
SHELTON, WA 98584

HIBERNIA NATIONAL BANK
313 CARONDELET STREET
NEW ORLEANS, LA 70112

HON. COLM F. CONNOLLY, U.S. ATTORNEY
NEMOURS BUILDING
P.O. BOX 2046
WILMINGTON, DE 19899-2046

IBM CORPORATION
1 NEW ORCHARD ROAD
ARMONK, NY 10504

IMPERIAL VALLEY FAMILY CARE
516 WEST ATEN ROAD
SUITE 2
IMPERIAL, CA 92251

INFCO SA
ELECTRONICA, 5
(POL. IND. LA FERRERIA)
MONTCADA I REIXAC 08110

INFONANCIAL SOFTWARE INC
12 WHITE OAK CRESENT
RICHMOND HILL, ONT L4B 3R3

INNTECH
SAN FRANCISCO 1384
EDIF. A PB-OFICINA B
MEXICO CITY DF 03100

INTEGRA MICRO
#31 1ST FLOOR
BAJANNAI MADAM STREET
PONDICHERRY 605 005

INTEGRATED SOLUTION GROUP INC.
10 CEDAR STREET
WOBURN, MA 01801

INTERNAL REVENUE SERVICE
P.O. BOX 21126
PHILADELPHIA, PA 19114

INTERNAL REVENUE SERVICE
844 KING STREET
WILMINGTON, DE 19801

INTERNAL REVENUE SERVICE
INSOLVENCY SECTION
31 HOPKINS PLAZA, ROOM 1150
BALTIMORE, MD 21202

IOWA MEDICAL SOCIETY
1001 GRAND AVE
ATTN: LAURA NELSON
WEST DES MOINES, IA 50265

IRON MOUNTAIN GROUP, INC.
745 ATLANTIC AVENUE
BOSTON, MA 02111

ISLAND SYSTEMS
101 COMMERCIAL STREET
PLAINVIEW, NY 11803

IT INNOVATION & TECHNOLOGY
SAN FRANCISCO 1384
EDIF. A PB-OFICINA B
MEXICO CITY DF 03100

J&J SNACK FOODS
6000 CENTRAL HIGHWAY
PENNSUAKEN, NJ 08109

JACKSON COUNTY MIS
JACKSON COUTY COURTHOUSE
415 EAST 12TH STREET RM G-8
KANSAS CITY, MO 64106

JAMES PISANELLI, ESQ.
SCHRECK BRIGNONE
300 SOUTH FOURTH STREET, STE. 1200
LAS VEGAS, NV 89101

JENARK BUSINESS SYSTEMS
7300 WESTMORE ROAD
SUITE 3
ROCKVILLE, MD 20850

JESY W. INGERSOLL, ESQ.
YOUNG CONWAY STARGATT & TAYLOR
1000 WEST STREET, 17TH FLOOR
WILMINGTON, DE 19899

JUKI UNION SPECIAL
8500 NORTHWEST 17TH STREET
SUITE 100
MIAMI, FL 33126

KAL TIRE
2501 48TH AVENUE
VERNON, BC V1T6N6

KARPAY S. A.
MADRID

KELLOGG COLLECTION INC
3408 WISCONSIN AVE NW
SUITE 207
WASHINGTON, DC 20016

KGW ENTERPRISES
1 COPLAND TRAIL
AURORA, ON L4G 4S9

KJ SYSTEMS
19 PLUM TREE ROAD
STEVE KONOPKA
MC AFEE, NJ 07428

KMART HEADQUARTERS
RE: SEARS HOLDING CORP.
3333 BEVERLY ROAD
HOFFMAN ESTATES, IL 60179-0001

KROGER ACCOUNTING SERVICES
2700 EAST 4TH
HUTCHINSON, KS 67504

LAC + USC HEALTHCARE NETWORK
1900 ZONAL AVENUE
GENERAL HOSPITAL
LOS ANGELES, CA 90033

LAKEVIEW TECHNOLOGY
[UNCLEAR] S MEYERS ROAD
SUITE 600
OAKBROOK TERRACE, IL 60181

LANCASHIRE CONSTABULARY
ICT DEPT SITE B POLICE HQ
SAUNDERS LANE
PRESTON PR4 5SB

LANTRONIX, INC.
16363 BARRANCA PKWY
IRVINE, CA 92618

LEGGETT & PLATT
NO 1 LEGGETT ROAD
ATTN: REGIONAL DATA PROCESSIN
CARTHAGE, MO 64836

LEICESTERSHIRE CONSTABULARY
IT DEPARTMENT, POLICE HQ
ST JOHNS
LEICESTER LE19 2BX

LOCKHEED MARTIN SHARED SRVCS
ACCOUNTS PAYABLE
P.O. BOX 33006
LAKELAND, FL 33807-3006

TO BE CONTINUED

Update: A more complete list [PDF] was filed in 2009.

  


The Creditors List as text | 302 comments | Create New Account
Comments belong to whoever posts them. Please notify us of inappropriate comments.
Corrections Here
Authored by: MathFox on Thursday, October 11 2007 @ 12:19 PM EDT
Iff any.

---
If an axiomatic system can be proven to be consistent and complete from within
itself, then it is inconsistent.

[ Reply to This | # ]

Off Topic Thread
Authored by: MathFox on Thursday, October 11 2007 @ 12:22 PM EDT
There will be worthy Open Source and/or Legal news today...

---
If an axiomatic system can be proven to be consistent and complete from within
itself, then it is inconsistent.

[ Reply to This | # ]

Newspick Discussion...
Authored by: MathFox on Thursday, October 11 2007 @ 12:24 PM EDT
keep it polite please

---
If an axiomatic system can be proven to be consistent and complete from within
itself, then it is inconsistent.

[ Reply to This | # ]

About them lawyers
Authored by: Anonymous on Thursday, October 11 2007 @ 12:27 PM EDT
Clearly the lawyers are in a conflict of interest position representing SCO
while at the same time being creditors in the bankruptcy. But there is an open
question as to how much.

Is there a legal block that would prevent any lawyers from being on the creditor
committee?

It would seem very strange for the lawyers plotting the case against Novell to
get Novell paid off just before filing for BK then having the lawyers appear at
the top of the creditor list. To have those same layers be on the creditor
commitee, or even chair it as the largest creditor seems to be venturing far
into conflict of interest areas.

This may be why there is a hard time getting responses and forming the creditor
committee.

[ Reply to This | # ]

Why A Redacted List?
Authored by: Anonymous on Thursday, October 11 2007 @ 12:28 PM EDT
If this information is available in a public case, then what purpose is being
served by hiding that information?

[ Reply to This | # ]

My Goodness The page just kept Scrolling.
Authored by: waltish on Thursday, October 11 2007 @ 12:28 PM EDT
But I suppose that's normal that there would be so many of them.

---
"You can fool some of the people all of the time
and all of the people some of the time ...But
You can't fool all the people all the time".

[ Reply to This | # ]

Credit card payments?
Authored by: MathFox on Thursday, October 11 2007 @ 12:30 PM EDT
Could it be that a lot of the restaurants are credit card payments? If there is
a week of delay in processing that would create a lot of small creditors for
small amounts. I didn't see a card issuer on the list.

---
If an axiomatic system can be proven to be consistent and complete from within
itself, then it is inconsistent.

[ Reply to This | # ]

MGM GRAND HOTEL ?
Authored by: DodgeRules on Thursday, October 11 2007 @ 12:43 PM EDT
I wonder how much gambling debt is owed to them? (as PJ would say, joke joke.) Although, SCO does seem to have a run of bad luck gambling lately.

[ Reply to This | # ]

The Creditors List as text
Authored by: Anonymous on Thursday, October 11 2007 @ 12:46 PM EDT
PJ,

You say:

"You know what really puzzles me? How can Boies Schiller be the lawyer and
the creditor at the same time?"

But Boies adn Schiller are not the bankruptcy lawyers are they? Didn't they
bring in a bankruptcy lawyer? I'm willing to bet if you look at that lawyers
retainer, it will probably cover that lawyers entire legal fee. Bankruptcy
lawyers know that if they become creditors, they stand in line with everyone
else.

"If I were SCO, and if I cared about money, I'd worry that my lawyers'
interest in getting paid might trump my interest in avoiding same."

I would guess it's not their lawyers they don't want to pay. It is some other
company that has a potentially very large monitary claim against them that they
dont' want to pay.

Their lawyers are listed as creditors, because they now have to stand in line
with every one else, because as you say:

"It's de law."

[ Reply to This | # ]

The Creditors List as textRECALL SECURE DESTRUCTION SERVICES INC
Authored by: Anonymous on Thursday, October 11 2007 @ 12:48 PM EDT
Would that be for a gross of shredders perhaps? <grin>

[ Reply to This | # ]

The Creditors List as text
Authored by: Anonymous on Thursday, October 11 2007 @ 12:50 PM EDT
IANAL, and I am not an expert, but this list seems to say
to me that SCO has been living pretty high on the hog on
someone elses money! I would think that a list of
creditors is a list of people you owe money to, not
everybody you've done business with, which is what this
looks like. This smacks of someone who knows that they
will be heading into Chap whatever and decides to go for
broke knowing that there will be nothing left so they might
as well party it up while it lasts. Names like theives,
frauds, con-men, etc come to mind.





[ Reply to This | # ]

The Restaurants
Authored by: Anonymous on Thursday, October 11 2007 @ 12:53 PM EDT
PJ "...What's with all the restaruants?"

Well, it is more like "...what's with all this accumulated debt?"

In my company, finances are very tightly controlled. Every proposed expenditure
must be thoroughly researched and justified just to submit the request. It must
then be fully approved the management lines and finally by a committee of our
senior executives.

So, what all this accumulated debt means to me is this, the CEO and senior
executives and other managers at SCOX have been very poorly managing the company
and it's finances. And that is putting it mildly.

You cannot, as a company, keep spending more than you are bringing in in
spendable monies. Because, eventually, it will catch up with you. Getting loans
or credit lines does not change this, you *still* have to get to a point where
you are spending less than you are bringing in. Basic economics.

What we have here, in SCOX, are a bunch of swindlers squeezing every bit of cash
out of the company as they could, with not even a promise of any real products
or services that could then be sold (overall) for more than the company has been
bleeding each month.

I cannot see any bankruptcy judge allowing Darl & Company to remain in
control under Chapter 11, with the given that current management has run the
company into the ground. Nothing they have done nor put forward (that I have
seen) in regards to their bankruptcy filing would justify, in any possible way,
that there was any hope of them coming out of the current condition they put
themselves into.

The only thing that sickens me the most about this fiaSCO is that Darl and
others got paid big bucks to basically run the company into the ground. They are
either one of the most incompetent management team ever put together or they all
(with maybe the exception of a few) executed a plan to drive the company into
the ground.

They (SCOX Management) are wrong, knew they were wrong (in regards to their
pronouncements about Linux and IBM, DC, AutoZone, RedHat, etc. and yet they
continued on despite this. What a bunch of despicable individuals, SCOX
management.

[ Reply to This | # ]

SCO's Payment Habits
Authored by: sunnyfla on Thursday, October 11 2007 @ 01:01 PM EDT
Ponders PJ:
So that raises the question about how long it has been taking for SCO to pay its bills even before the filing. Is it typically late?

Has anyone considered pulling a D&B on SCO?

[ Reply to This | # ]

  • SCO's Payment Habits - Authored by: Anonymous on Thursday, October 11 2007 @ 01:20 PM EDT
    • Oh, man! (n/t) - Authored by: Anonymous on Thursday, October 11 2007 @ 04:45 PM EDT
He's no longer attorney general
Authored by: Anonymous on Thursday, October 11 2007 @ 01:18 PM EDT
"THE HONORABLE ALBERTO GONZALEZ
ATTORNEY GENERAL OF THE U.S.
950 PENNSYLVANIA AVENUE, NW, RO[overprinted]
WASHINGTON, DC 20530-0001"

[ Reply to This | # ]

Amusing finds
Authored by: AllanKim on Thursday, October 11 2007 @ 01:21 PM EDT
Esquire Deposition Services
Public Relations Society of America
Recall Secure Destruction Services
Sage Forensic Accounting
Shred-Pro

... and, last but not least ...

Win4Lin

[ Reply to This | # ]

Boies-owned Amici LLC on creditors list
Authored by: Anonymous on Thursday, October 11 2007 @ 01:24 PM EDT
<a
href="http://www.bmacewen.com/blog/pdf/WSJ.2005.08.31.BoiesAdelphia.pdf&quo
t;>http://www.bmacewen.com/blog/pdf/WSJ.2005.08.31.BoiesAdelphia.pdf</a>
;

[ Reply to This | # ]

Boies-owned Amici LLC on creditors list
Authored by: Anonymous on Thursday, October 11 2007 @ 01:27 PM EDT
Oops, sorry.

Just go to Google and read the articles resulting from this search:

amici boies site:bmacewen.com

A little light bedtime reading ;-)

[ Reply to This | # ]

Things that make you go "Hmmm..."
Authored by: cf on Thursday, October 11 2007 @ 01:30 PM EDT
On the creditors list:

THE HONORABLE ALBERTO GONZALEZ

STEALTH INSIGHT

There are some other odd ones as well - these are the two that stuck out at
first glance.

[ Reply to This | # ]

PeopleClick
Authored by: rand on Thursday, October 11 2007 @ 01:36 PM EDT
IBM seems to know more about Peopleclick than Peopleclick does, and it's somewhat clearer, too.
"Peopleclick VMSâ„¢ is a web-based, enterprise-wide vendor management system that automates, tracks and reports on processes for engaging contractors and working with staffing vendors. [IBM]"
versus
"With VMS, you get the full range of functionality needed to create job requirements and project-based, or fixed-bid, requirements, while promoting efficient procurement practices and controlling spend. [Peopleclick]"

---
The wise man is not embarrassed or angered by lies, only disappointed. (IANAL and so forth and so on)

[ Reply to This | # ]

Business English is so strange to me...
Authored by: Anonymous on Thursday, October 11 2007 @ 01:46 PM EDT
In the business work that type of speak is very common. Here's a link to the foremost expert on the subject...(see the mission statement generator)

[ Reply to This | # ]

THE HONORABLE ALBERTO GONZALEZ
Authored by: rvergara on Thursday, October 11 2007 @ 01:58 PM EDT
Why would SCO owe money to the then attorney general Mr. Gonzalez?

Regards

Ramiro

[ Reply to This | # ]

SEC, Treasury, and Yarro
Authored by: SpaceLifeForm on Thursday, October 11 2007 @ 01:59 PM EDT
This list clearly indicates bad management.



---

You are being MICROattacked, from various angles, in a SOFT manner.

[ Reply to This | # ]

Good Catch. P.J. ALERT
Authored by: Anonymous on Thursday, October 11 2007 @ 01:59 PM EDT

Ouch! Looks like Chris isn't exactly "off the books" yet. I wonder if his "consulting services" is the "persue other opportunities" bit.

RAS

[ Reply to This | # ]

Translation
Authored by: Anonymous on Thursday, October 11 2007 @ 01:59 PM EDT
"Peopleclick is a pioneer in the fulfillment of a market need for an
integrated, full-service workforce management solution."

In other words they make bull whips and stun guns to encourage recalcitrant
employees to knuckle under to an insane CEO. Remind you of anyone? ;-)

[ Reply to This | # ]

  • Translation - Authored by: Anonymous on Thursday, October 11 2007 @ 04:51 PM EDT
The owe Darl money?
Authored by: The Simulator on Thursday, October 11 2007 @ 02:06 PM EDT
Shurely shome misktake?

How can they possibly owe Darl money? It would certainly be ironic, given his
remuneration and after he was able to dump so much stock when it was briefly
worth the ludicrously high $20/share. I guess he should have the lowest
priority for getting paid, as their financial problems are largely his fault.

Perhaps Darl should sue himself (he's capable of anything)...

---
---
Simulation engineers do it with models virtually every day!

[ Reply to This | # ]

The Creditors List: All Claims
Authored by: Anonymous on Thursday, October 11 2007 @ 02:07 PM EDT
1) Claims for debts on "goods and services"
2) Claims for prepaid "services due"
3) Claims for refunds on "unfulfilled services due"
4) Taxes on the above

All purchasers of software with other services prepaid
have claims.

[ Reply to This | # ]

The Creditors List as text
Authored by: Anonymous on Thursday, October 11 2007 @ 02:08 PM EDT
SCO Group developers probably purchased some O'Reilly & Associates books for
reference matrial.

[ Reply to This | # ]

The Creditors List... is embarrassing...
Authored by: Anonymous on Thursday, October 11 2007 @ 02:23 PM EDT
Some odd stats and intresting bits of trivia:

New York City and Utah County are owed money. Infact, nearly 30 states that are
owed money.

The US Military, the IRS, and the Securities and Exchange commission is also
owed.

India and France are owed money (SCO owes the world money!).

As PJ noted before, an embarrasing amount of restraunts are owed. Even Wolfgang
Puck's California Pizza Kitchen!

Two Open Source companies (4Front, makers of the Open Sound System, and MySQL)
are owed money that I can see.

The auditors behind the Oscars and the Emmys (PriceWaterhouse Coopers) are owed
money.

Even Coke and Pepsi are owed money!

Tell us again why SCO isn't in Chapter 7?!?

[ Reply to This | # ]

The Restaurants Are Customers
Authored by: John Hasler on Thursday, October 11 2007 @ 02:47 PM EDT
Most of the restaurants and such are probably customers with pre-paid service
contracts. These must be carried on the books as liabilities.

It occurs to me that someone in the Linux business could make some money here by
contacting these people and offering to convert them to Linux.

---
IOANAL. Licensed under the GNU General Public License

[ Reply to This | # ]

Creditor's List-- stock touts, private investigators, and Pipe Fairies
Authored by: Anonymous on Thursday, October 11 2007 @ 02:47 PM EDT
Jackson Hole Advisors --
Very small stock tip firm, a home business address in the Wyoming business entity database. A short SEC trail, mostly concerning a proxy fight and lawsuit.
It website stresses its stock tip "weekly interpretation guidance" that it sends to its mailing list.
The plan includes investor identification profiles and direction, weekly implementation assessment, and market interpretation guidance. The Level II service is most often needed when a significant event occurs or will occur or when the market is incorrectly valuing a client's shares. Our level II service is designed to provide strategic guidance and analysis to assist management or investor relations to improve market ownership composition and market valuation on a hands on basis. Level II Standard Service monthly retainer is $5,250.00 with a six-month contract.
Source: www.jacksonholeadvisors.com/

Syntax Partners --
This is the business advisory that consulted on the Dec. 2005 Pipe Fairy deal. The partnership consisted of two old buddies of Bert Young's from the March First Bankruptcy days: Joe Josephson and Michael Tunstall.

In that bankruptcy, March First "booked" revenue from subsidiaries and the vaporous subsidiaries returned the money to the March First mothership as "consulting fees".

SyntaxPartners.com is still a valid domain, but yields a 404 error.

Wayback shows no update since Dec. 2006. I believe I tracked some of the Syntax Partner names off into real businesses post-Pipe Fairy deal. Josephson, for instance, had a turn "consulting" on business contractors doing deals in Iraq.

It appears Bert Young is still paying (or not paying, in this case) his friends for "vaporous" services. One wonders, of course, if the March First pattern where money was kicked back in a round trip trade is reapeating.

Source: Wayback archive of Syntaxpartners.com

Wayne Black and Associates --
"Wayne Black and Associates" of Ft. Lauderdale, Florida is an investigative services firm (EOD dogs, executive protection, etc) with a made-for-TV movie cast (CDR. J. Gordon Liddy, the ex-DEA agent, the ex-French Foreign Legion operative, the Miami beat cop, the cuban exile) .
Source: Wayneblack.com website

Infortal Associates -- Silicon Valley PI firm, pre-employment checks, litigation support investigations.

B & D Capital, LLC Mail drop in an Orem real estate office.

[ Reply to This | # ]

Good catch ... but ...
Authored by: Anonymous on Thursday, October 11 2007 @ 03:02 PM EDT
Ya, I noticed that too. I thought it might be more prudent to send PJ an
off-line email instead to remain consistent with the strategy of not publishing
peoples private information. I figured if I posted here then that would be
almost the same as including it in the text document - only with a virtual
yellow highlighter.

I dunno, maybe I'm just being pedantic but putting the notice here where anyone
and everyone who missed skimming the list now knows it's there is, IMO, a little
impolite. But republishing the same address that you're recommending be
redacted is really pushing the limits.

I guess now the comment has to be redacted as well?

That said, I can't seem to find her email address on the site anymore. I've
corresponded with her in the past (a long, long, time ago) but I can't seem to
find that thread in my archives.

Jamie

[ Reply to This | # ]

living it up on the eve of bankrupcy
Authored by: Anonymous on Thursday, October 11 2007 @ 03:15 PM EDT
I have the same question with the restaurants. There are so many of them, that along with the money owed to ski lodges and the Utah Stars, one can't help but wonder. Two scenarios present themselves to my mind: they accumulated over time, which raises one issue regarding SCO's payment habits; or they all went out to live it up just before filing for bankruptcy. The latter is unlikely, since one of the things you are not supposed to do on the eve of bankruptcy is go out and buy stuff fast that you know you can't pay.

If I were to "live it up on the eve of bankrupcy", I'd spend the money on things that couldn't be reclaimed...food, experiences such as sporting events/concerts, stays at resorts/ski-lodges. What would the court do...make me vomit my pizza? un-remember my sporting event or concert? Un-relax from my resort/ski-trip? (okay, I wouldn't actually do this; I don't care for sporting events or skiing; but the idea stands)

It would 100% not surprise me if they chalked up piles of unreturnable debt, leaving the service-provider(s) in the lurch for the money but without a means to recover their costs.

-gumnos (not logged in)



[ Reply to This | # ]

Creditor's matrix is a super-set, some with zero balance
Authored by: Anonymous on Thursday, October 11 2007 @ 03:27 PM EDT
I believe the Creditor's matrix includes parties whose only remaining obligation
is a 1099 tax form or similar paperwork. In other words, the creditor may have a
zero cash balance and still be on the matrix because all of SCO obligations (the
tax form) are not yet discharged.

If SCOX owes services or potentially
commissions (ie a SCO Me sign-up) they may be on the matrix as well.

[ Reply to This | # ]

Corporate Credit Reports?
Authored by: Anonymous on Thursday, October 11 2007 @ 03:30 PM EDT
This list of creditors makes me wonder. Do the credit reporting agencies
(Experion, Equifax, et. al), or some other organization, maintain credit reports
for corporations?

If a company isn't paying it's bills, how does it manage to rack up more debt?
If I, as an individual, am not paying debts on time, they would be reported on
my credit report and pretty soon, no one will give me anything without cash up
front.

Does it work differently for businesses?

[ Reply to This | # ]

Looks like someone hasn't been paying their taxes.
Authored by: Anonymous on Thursday, October 11 2007 @ 03:38 PM EDT
All those revenuers!

We don't need to pay no stinking taxes!

[ Reply to This | # ]

"And what's with all the restaurants?"
Authored by: Anonymous on Thursday, October 11 2007 @ 03:40 PM EDT
Those must be all the restaurants near SCO HQ that take purchase orders. Now
they've all learned what an IOU from Dine-n-Dash Darl is really worth. Lots of
luck getting served anywhere in town now, guys.

What really gets me is how boring and pedestrian that list of restaurants is.
What's the point of ruining your career and reputation, risking huge financial
penalties or worse, and all you get out of it is a free lunch at Chili's?
Crikey. That's just pathetic, that is.


[ Reply to This | # ]

ACHF Golf Tourney: The best creditor of 'em all.
Authored by: Anonymous on Thursday, October 11 2007 @ 03:56 PM EDT
ACHF is short for "A Child's Hope Foundation", a local Utah charity that benefits -- get this -- destitute orphans. Seriously.

So ACHF held a fundraiser charity golf tournament [PDF] on Friday, July 13, 2007. Yes, just a couple of months ago. SCO couldn't have been in much better financial shape then than they are now, but they still signed up for the golf tournament anyway. And people wonder why they're bankrupt.

It's well-known that Darl's an avid golfer, so my guess is that SCO pledged some cash to ACHF, and Darl got to play a nice round on the links. Then when it came time to pay up, SCO stiffed the poor little orphans on the bill.

Classic SCO behavior, if you ask me.

[ Reply to This | # ]

Restaurants etc.
Authored by: Sean DALY on Thursday, October 11 2007 @ 03:57 PM EDT
For my part, I'm not surprised to see restaurants etc. on the list. I think it's
inevitable at any corporation that whenever purchase orders get filled out with
the wrong budget code, expense reports get piled up in accounting, suppliers
issue two invoices for the same purchase order, etc. - garden variety mixups -
that the day the machine grinds to a halt, all of that winds up on a list. Many
small businesses like to supply corporations and suffer in silence when payment
takes ages. Here's hoping the SMB's get a fair shake.

[ Reply to This | # ]

Question For The Legal Beagles
Authored by: sproggit on Thursday, October 11 2007 @ 04:12 PM EDT
Whilst this list is as saddening as it is shockingly long, it tells us only half
a story at best.

As PJ points out, some of these creditors are coffee shops and pizza shops.

Now, we've seen this slow death spiral of SCO for roughly the last four years or
so. Quarter on quarter their SEC reports have told us all we needed to know
about their demise. Any CFO and CEO of the most trivial level of competence
would have known it too.

Yet these are also individuals who would have the authority to direct the
financial expenditure of the firm. When things are tight, you stop the luxury
spends and focus the cash on the essential business items. So in other words the
"on the company pizza" for a few execs working after 6 should be
stopped, along with the coffee bar account.

Does anyone know, short of asking these people directly, if it is possible for
us to find out when some of these non-tech creditors stopped getting business
from The SCO Group?

Let me put it like this: if Darl and the Directors sat around on the Friday they
filed for bankruptcy, and they were eating pizza and swilling coffee, then
surely this takes their actions beyond legitimate business transactions and into
a realm of knowingly defrauding a supplier whom they would have had full
knowledge that they would be unable to pay?

Can the law decided whether or not the executives of the company continued to
act within reasonable limits, and what would happen if they were found to be
needlessly profligate?

Anybody?

[ Reply to This | # ]

and chris sontag
Authored by: Anonymous on Thursday, October 11 2007 @ 04:19 PM EDT
chris sontag is also personally listed as a creditor

[ Reply to This | # ]

Preferences
Authored by: Shadow Wrought on Thursday, October 11 2007 @ 04:45 PM EDT
I did Bankruptcy Paralegalling for a (mercifully) short time, and one of our cases involved several hundred such preference payments. Since we represented the Debtor, we were given the go ahead by the Creditor's Committee to recover all the Preferences.

Getting the money back is not quite so simple, however. Companies can, and do, fight it, and there is considerable wrangling about when the 90 days were, and what was and was not done "in the ordinary course of business." If the two sides cannot reach an agreement than a hearing is held before the Bankruptcy Court to determine what moneys, if any, are owed.

---
"It's a summons." "What's a summons?" "It means summon's in trouble." -- Rocky and Bullwink

[ Reply to This | # ]

  • Preferences - Authored by: PJ on Thursday, October 11 2007 @ 04:55 PM EDT
Albert Fu
Authored by: Anonymous on Thursday, October 11 2007 @ 05:02 PM EDT
Found him here.

[ Reply to This | # ]

detective work
Authored by: Anonymous on Thursday, October 11 2007 @ 05:07 PM EDT
the juciest titbit for me here is that mog's detective is on the list. do sco
and mog just so happen to both use the same private eye or did sco 'pay' for
pj's being trailed?

[ Reply to This | # ]

allan cantos
Authored by: Anonymous on Thursday, October 11 2007 @ 05:09 PM EDT
Probably here. Mentions he was a founder of Caldera Systems.

[ Reply to This | # ]

  • allan cantos - Authored by: Jude on Thursday, October 11 2007 @ 07:15 PM EDT
  • allan cantos - Authored by: Anonymous on Thursday, October 11 2007 @ 08:41 PM EDT
alok mohan
Authored by: Anonymous on Thursday, October 11 2007 @ 05:12 PM EDT
Probably this one. Mentions SCO.

[ Reply to This | # ]

J Kent Millington
Authored by: Anonymous on Thursday, October 11 2007 @ 05:30 PM EDT
Found him here.

[ Reply to This | # ]

Restaurant nonsense
Authored by: elderlycynic on Thursday, October 11 2007 @ 06:00 PM EDT
There have been some sane comments about these, but why do so
many people think this is padded expense accounts? It is common for
companies to have accounts at such places, so that people working
late or taking customers out can charge meals to the company.
This might be $5 at the local fast food joint, or $100 at a more
up-market place, but is still peanuts - and not indicative of
anything significant.

Yes, there MIGHT be more - but the creditors list doesn't
provide a scrap of evidence for anything unusual.

[ Reply to This | # ]

SCOG had best pay their arms dealer
Authored by: Anonymous on Thursday, October 11 2007 @ 06:15 PM EDT
The current manufacturer of the
Browning 50 Cal. Machine Gun is:

FNMI Military Division

[ Reply to This | # ]

This one made me laugh
Authored by: Anonymous on Thursday, October 11 2007 @ 06:39 PM EDT
DAVID MARRIOTT, ESQ.
CRAVATH, SWAINE & MOORE, LLP NY

I wonder what they owe him for ?

[ Reply to This | # ]

The Creditors List as text
Authored by: lordshipmayhem on Thursday, October 11 2007 @ 06:44 PM EDT
I notice that Flat Top is on the list. First you get busted by Dick Tracey, and
then your debtor, SCOX, goes bust. Criminals never prosper.

:P

[ Reply to This | # ]

C.S. Satchidanandan
Authored by: Anonymous on Thursday, October 11 2007 @ 06:54 PM EDT
Here.

[ Reply to This | # ]

Another funny one
Authored by: Anonymous on Thursday, October 11 2007 @ 07:09 PM EDT
AUTOZONE, INC.
123 SOUTH FRONT STREET
MEMPHIS, TN 38103

So, after suing Autozone, they go and buy auto parts from them ?

[ Reply to This | # ]

The Creditors List as text
Authored by: Anonymous on Thursday, October 11 2007 @ 07:31 PM EDT
Initially thought that this was incredible, but after reading
some of the more credible explanations another thought occured
to me. Could this be a way for SCO to load up the creditor
list to be more convincing to Judge Gross that they really
need the Chap 11? How long does it take the court to verify
all this?

[ Reply to This | # ]

age of debts?
Authored by: Anonymous on Thursday, October 11 2007 @ 07:39 PM EDT
Does the creditor's report list the age of the debt?

In my state (Queensland, Australia), the list of creditors is sorted age of debt

and the amount. Handy information to know.

In my experience (am twice an unsecured creditor) you'd see a pattern appear
- similar vendors with debts due at different dates.

In my case, it was obvious that management simply kept going to new
suppliers needed for thir core business (offset printers, pre-press, media
buyers) when credit from one ran out.

management was 'credit shopping' just to stay running - it was obvious that
management (and finance control) knew they were trading while insolvent..

The downside for both incidents was small debtors turned out to be
supporters of the old mngt - one business eventually paid me 10c in the
dollar, the other I got nothing - despite both being allowed to put a
restructuring plan in place.

As creditors (of a privite business that's under administration) can decide
whether to push for complaint about insolvent trading, you're at their mercy.
If it's a public company, at some point the ACCC (australian SEC) is required
by law to investigate whether insolvent trading had occured.

After both creditorss meetings i advised print firms i knew on both lists (i do

freelance graphic design) that in future i would always press for liquidation
and charges against directors

Charles from Oz.

[ Reply to This | # ]

win4lin
Authored by: Anonymous on Thursday, October 11 2007 @ 08:01 PM EDT
I had a vague recollection that Win4Lin started as a SCO product, so did a quick google search.

I was close. It started as Merge for SCO, and the Santa Cruz Operation was an OEM.

Some Win4Lin history

I assume Caldera carried on as an OEM when they bought SCO's distribution channel

[ Reply to This | # ]

  • win4lin - Authored by: Anonymous on Thursday, October 11 2007 @ 08:56 PM EDT
    • win4lin - Authored by: Anonymous on Friday, October 12 2007 @ 12:01 AM EDT
Um...
Authored by: DarkPhoenix on Thursday, October 11 2007 @ 08:23 PM EDT
Wow. Who don't these guys owe at this point?

I think if the most common repeat creditor on your list is the IRS, you're in
BIG trouble...

---
Please note that sections in quotes are NOT copied verbatim from articles, but
are my interpretations of the articles.

[ Reply to This | # ]

The Creditors List as text
Authored by: Rann on Friday, October 12 2007 @ 12:00 AM EDT
Jazzmasters Workshop???

How does a charitable foundation that runs jazz music workshops for kids become
a creditor to SCOG????

...just when I thought I couldn't get surprised by SCOG anymore!!!!

[ Reply to This | # ]

The Creditors List as text
Authored by: ikocher on Friday, October 12 2007 @ 02:04 AM EDT
SCO has been spending big money in the last months... I wonder do if they do
this on purpose? Why does SCO own money to schools, David Marriot (isn't him
IBM's lawyer?), pepsi, coca cola, hotels, etc??? It is "supposed" to
be a software bussiness. I know this is not correct, cause they are in the
litiguos bussiness :(, but schools?!?! WTF!

As PJ coments, the court can take away the money paid even to one year back ...
auch! I thought money paid was paid, although this has certain logic. So if
SCO knows there is no case, they gave themselves great salaries that cannot be
touched, and make SCO company paid the personal debts (school, food, etc), so
then when bankrupcy comes there will be more money for the big salaries... more
money to the creators of this mess :(

Boies must be thinking seriously who is in charge: his lawyers or is SCO making
fun of them and everybody else.


Isn't a way to stop the big salaries SCO people are pouring over them? Wasn't
last week that someone there got a raise to $200k/yr? I think this affects all
the creditors... This affects the money Boies could get... doesn't he see this?
I thought he was a great lawyer and blablabla...



Ivan

[ Reply to This | # ]

My votes for "first to get paid"
Authored by: Anonymous on Friday, October 12 2007 @ 03:42 AM EDT
INTERNAL REVENUE SERVICE
P.O. BOX 21126
PHILADELPHIA, PA 19114

INTERNAL REVENUE SERVICE
844 KING STREET
WILMINGTON, DE 19801

INTERNAL REVENUE SERVICE
INSOLVENCY SECTION
31 HOPKINS PLAZA, ROOM 1150
BALTIMORE, MD 21202

[ Reply to This | # ]

  • You Lose - Authored by: Anonymous on Friday, October 12 2007 @ 04:19 PM EDT
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