Trustee registry

222 firm(s) found
1,093 individual trustee(s) found

Here are the results - you may have to scroll to view both lists.


222 firm(s) found

  1. A. FARBER & PARTNERS INC.
  2. A. FARBER & PARTNERS LTD.
  3. A. JOHN PAGE & ASSOCIATES INC.
  4. A. MILLER & ASSOCIATES INC.
  5. A.C. WARING & ASSOCIATES INC.
  6. A.CLARKE & ASSOCIATES INC.
  7. ABAKHAN & ASSOCIATES INC.
  8. ADAM & CIE SYNDIC INC.
  9. ADAMSON & ASSOCIATES INC.
  10. ALBERT GELMAN INC.
  11. ALEXANDER G. MAY INC.
  12. ALLAN MARSHALL & ASSOCIATES INC.
  13. ALVAREZ & MARSAL CANADA INC.
  14. ANDRE ALLARD & ASSOCIES INC.
  15. ANDRE GABBAY & ASSOCIES INC.
  16. ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  17. ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  18. BARRY NYKYFORUK & ASSOCIATES INC.
  19. BDO CANADA LIMITED / BDO CANADA LIMITEE
  20. BELHUMEUR SYNDICS INC.
  21. BERNIER & ASSOCIES, SYNDIC DE FAILLITES INC.
  22. BETH MAYNARD & ASSOCIATES. INC.
  23. BLUMER LAPOINTE TULL & ASSOCIES SYNDICS INC.
  24. BOALE, WOOD & COMPANY LTD.
  25. BORSELLINO CONSULTING INC.
  26. BOUDREAU HADDAD INC.
  27. BREEN & ASSOCIATES INC.
  28. BRESSE SYNDICS INC.
  29. BRIAN RABY & ASSOCIATES INC.
  30. BRIEF & ASSOCIATES INC.
  31. BRIEF & ASSOCIATES LIMITED
  32. BROMWICH & SMITH INC.
  33. BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  34. BURLINGHAM ASSOCIATES INC.
  35. BURTON, DEY & ASSOCIATES LTD.
  36. C.E. CRAIG & ASSOCIATES INC.
  37. CAMERON - OKOLITA INC.
  38. CAMPBELL, SAUNDERS LTD
  39. CHANDE & COMPANY INC.
  40. CHOREL & ASSOCIES INC.
  41. CLICHE MADORE INC.
  42. COLLINS BARROW BROWN INC.
  43. COLLINS BARROW TORONTO LIMITED
  44. COOPER & COMPANY LTD.
  45. COOPERMAN & COMPANY INC.
  46. CRAWFORD, SMITH AND SWALLOW INC.
  47. CROWE MACKAY & COMPANY LTD
  48. CROWE SOBERMAN INC.
  49. D & A MACLEOD COMPANY LTD
  50. D. KWASNICKY & ASSOCIATES INC.
  51. D. MANNING & ASSOCIATES INC.
  52. D. THODE & ASSOCIATES INC.
  53. DANIEL BRODEUR & ASSOCIES, SYNDICS INC.
  54. DANIEL GIROUARD & ASSOCIES INC.
  55. DAVID REYNOLDS AND ASSOCIATES INC.
  56. DAVID SKLAR & ASSOCIATES INC.
  57. DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  58. DEMERS BEAULNE INC.
  59. DENIS ALLAIN & ASSOCIES INC.
  60. DENIS FORTIER SYNDIC INC.
  61. DEREK L. CHASE & ASSOCIATES LTD
  62. DEVLETIAN & ASSOCIES INC.
  63. DODICK LANDAU INC.
  64. DON ALLEN & ASSOCIATES INC.
  65. DOUG LEE & ASSOCIATES INC.
  66. DOYLE SALEWSKI INC.
  67. DRUKER & ASSOCIATES INC
  68. E. SANDS & ASSOCIATES INC.
  69. ERNST & YOUNG INC.
  70. EVANCIC, PERRAULT, ROBERTSON LTD
  71. EXELBY & PARTNERS LTD.
  72. F.J. ZIELSKI & ASSOCIATES INC.
  73. FABER INC.
  74. FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  75. FONG & PARTNERS INC.
  76. FONTAINE & ASSOCIATES INC
  77. FOX-MILES & ASSOCIATES INC.
  78. FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  79. FRANK S. KISLUK LIMITED
  80. FRECHETTE & ASSOCIES INC.
  81. FREDERICK & COMPANY LTD
  82. FTI CONSULTING CANADA INC.
  83. G. MOROSO & ASSOCIATES INC.
  84. G. POWROZNIK GROUP INC.
  85. G. SLOCOMBE & ASSOCIATES INC.
  86. GEARY AND COMPANY LIMITED
  87. GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  88. GLOVER-DRENNAN INC.
  89. GOLDHAR & ASSOCIATES LTD
  90. GOLDING & ASSOCIATES LIMITED
  91. GOTH & COMPANY LTD.
  92. GRANT THORNTON LIMITED
  93. GRANT THORNTON POIRIER LIMITED
  94. GREEN LANDERS LIMITED
  95. GROUPE LEBLANC SYNDIC INC.
  96. GROUPE PIGEON SYNDICS INC.
  97. H. H. DAVIS & ASSOC. INC.
  98. HARDIE & KELLY INC.
  99. HARRIS & PARTNERS INC
  100. HAYES, MCNEILL & PARTNERS LTD.
  101. HOULE SYNDIC INC.
  102. HOYES, MICHALOS & ASSOCIATES INC.
  103. HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  104. IANNITELLO & ASSOCIES INC.
  105. IRA SMITH TRUSTEE & RECEIVER INC.
  106. IRVING A. BURTON LIMITED
  107. J. BOTTOM & ASSOCIATES LTD.
  108. J. LUKCA & ASSOCIES INC.
  109. J.G. TOUCHIE & ASSOCIATES LTD
  110. J.P. GRACI & ASSOCIATES LTD.
  111. JACKSON CARSON INC.
  112. JAMES B. WALKER & CO. LTD
  113. JAMES WILLIAMS & ASSOCIATES INC.
  114. JANES & NOSEWORTHY LIMITED
  115. JEAN FORTIN & ASSOCIES SYNDIC INC
  116. JEAN LELIEVRE SYNDIC
  117. JEANNOT FILLION SYNDIC INC.
  118. JOHN D. MCKEOWN INC.
  119. JOHN S. BEVERLEY & ASSOCIATES INC.
  120. JOLIN, TURCOTTE & ASSOCIES INC
  121. KEITH G. COLLINS LTD.
  122. KEN ROWAN & ASSOCIATES INC.
  123. KEVIN THATCHER & ASSOCIATES LTD.
  124. KPMG INC.
  125. KSV KOFMAN INC.
  126. KUNJAR SHARMA & ASSOCIATES INC.
  127. L. C. TAYLOR & CO. LTD.
  128. L.W. MURPHY LTD.
  129. LABELLE, MARQUIS INC.
  130. LANGEVIN SYNDIC DE FAILLITE INC.
  131. LAURA GYLDENBJERG & ASSOCIATES INC.
  132. LAZARD & ASSOCIATES INC.
  133. LAZER GRANT INC.
  134. LE GROUPE FULLER LANDAU INC.
  135. LE GROUPE SERPONE SYNDIC DE FAILLITE INC.
  136. LEBLOND ET ASSOCIES INC.
  137. LEMIEUX NOLET INC.
  138. LEON MILLER GROUP INC.
  139. LINK & ASSOCIATES INC.
  140. LITWIN BOYADJIAN INC.
  141. LOCKE CONSULTING INC.
  142. M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  143. MACKENZIE, GILLIS, MACDOUGALL INC.
  144. MACPHERSON & ASSOCIATES INC.
  145. MALLETTE SYNDICS ET GESTIONNAIRES INC.
  146. MANKU & ASSOCIATES INC.
  147. MARIA RICKARD & ASSOCIATES INC.
  148. MENDLOWITZ & ASSOCIATES INC.
  149. MICHEL LAROUCHE SYNDIC S.A.
  150. MICHEL VERDIER & ASSOCIES INC
  151. MNP LTD / MNP LTEE
  152. MORGAN & PARTNERS INC.
  153. MOSES ADVISORY GROUP INC.
  154. MSI SPERGEL INC
  155. McLENNAN & COMPANY LTD.
  156. N. SEGUIN INC.
  157. NATHALIE BRAULT SYNDIC INC.
  158. NOEL R. ANDREWS & ASSOCIATES INC.
  159. NOISEUX SYNDIC INC.
  160. NORRISH & ASSOCIATES INC.
  161. P.F. MARKHAM & ASSOCIATES INC.
  162. PADDON + YORKE INC.
  163. PAT ROBINSON INC.
  164. PAUL J. PICKERING LIMITED
  165. PETRIE & ASSOCIATES INC.
  166. PETRIE RAYMOND INC.
  167. PHONG SU & ASSOCIATES INC.
  168. PIERRE GUAY SYNDIC INC.
  169. PIERRE ROY & ASSOCIES INC.
  170. PINDER BUECKERT & ASSOCIATES INC.
  171. PINSKY, BISSON INC.
  172. POLLARD & ASSOCIATES INC.
  173. POMERLEAU & ASSOCIES SYNDIC INC.
  174. POUPART SYNDIC INC.
  175. POWELL ASSOCIATES LTD
  176. PRICEWATERHOUSECOOPERS INC.
  177. PRIMEAU PROULX & ASSOCIES INC.
  178. QUINNEY & ASSOCIATES LTD.
  179. R. WEST & ASSOCIATES INC.
  180. RALPH CULP AND ASSOCIATES INC.
  181. RASTAN & ASSOCIATES INC.
  182. RAYMOND CHABOT INC.
  183. RICHARD BURNSIDE & ASSOCIATES LTD.
  184. RICHARD KILLEN & ASSOCIATES LTD.
  185. RICHARD LAPOINTE & ASSOCIES INC.
  186. RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  187. RISMAN & ZYSMAN INC
  188. ROSEN GOLDBERG INC.
  189. ROY, METIVIER, ROBERGE INC.
  190. RUMANEK & COMPANY LTD.
  191. RUSINEK & ASSOCIATES INC.
  192. RUSSO CORP.
  193. S. FUNTIG & ASSOCIATES INC.
  194. S. R. STACK & COMPANY LTD.
  195. S. W. HOPKINS & ASSOCIATES INC.
  196. SALYZYN & ASSOCIATES LIMITED
  197. SAMSON BELAIR / DELOITTE & TOUCHE INC.
  198. SCHONFELD INC.
  199. SCHWARTZ LEVITSKY FELDMAN INC.
  200. SCOTT, PICHELLI & EASTER LIMITED
  201. SHEILA SMELT AND ASSOCIATES INC.
  202. SHERIFF & SOLE INC.
  203. SMITH CAGEORGE BAILEY, INC.
  204. SMYTHE RATCLIFFE INSOLVENCY INC.
  205. STONE CONWAY HUGHES & PARTNERS INC
  206. SULLIVAN & ASSOCIATES INC.
  207. SURGESON CARSON ASSOCIATES INC.
  208. T. CARLETON & CO INC
  209. TAYLOR LEIBOW INC.
  210. THE BOWRA GROUP INC.
  211. THE FULLER LANDAU GROUP INC.
  212. THE OAKMAN GROUP INC.
  213. TODD MCMAHON INC.
  214. TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  215. VINE AND WILLIAMS INC
  216. WBLI INCORPORATED
  217. WELKER & ASSOCIATES INC.
  218. WELKER AND COMPANY INC.
  219. WIHNAN TRUSTEE CORPORATION
  220. WOLRIGE MAHON LIMITED
  221. ZEIFMAN PARTNERS INC.
  222. de BILLY-TREMBLAY & ASSOCIES INC.

1,093 individual trustee(s) found

  1. ABAKHAN, GEORGE - ABAKHAN & ASSOCIATES INC.
  2. ABERBACK, SHERI LEE - MNP LTD / MNP LTEE
  3. ABRAHAMSON, GARY FRANK - THE FULLER LANDAU GROUP INC.
  4. ADAM, DANIEL - ADAM & CIE SYNDIC INC.
  5. ADAMS, DAVID JOSEPH ANTHONY - ALVAREZ & MARSAL CANADA INC.
  6. ADAMS, GREGORY JOHN - ERNST & YOUNG INC.
  7. ADAMS, MARLA LEE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  8. ADAMSON, JOHN - ADAMSON & ASSOCIATES INC.
  9. ADESSKY, ANDREW HOWARD - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  10. ADIKEN, JEFFREY - MSI SPERGEL INC
  11. ADJAMI, CARL - KPMG INC.
  12. ADLER, KAREN RHEA - RUMANEK & COMPANY LTD.
  13. ADLINGTON, RYAN JOHN - KPMG INC.
  14. AGUIRRE, SAMUEL - FTI CONSULTING CANADA INC.
  15. ALAM, MIRZA ZAKI - MNP LTD / MNP LTEE
  16. ALBERT, JOSEPH EDWARD ALLAN - ALBERT GELMAN INC.
  17. ALEXANDERSON, LINDA JILL - GRANT THORNTON LIMITED
  18. ALGER, BRUCE ELLIS - GRANT THORNTON LIMITED
  19. ALLAIN, DENIS - DENIS ALLAIN & ASSOCIES INC.
  20. ALLARD, ANDRE - ANDRE ALLARD & ASSOCIES INC.
  21. ALLEN, DONALD JOHN - DON ALLEN & ASSOCIATES INC.
  22. ALLEN, VANESSA AWENDELA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  23. AMBACHTSHEER, TODD JEFFREY - ERNST & YOUNG INC.
  24. AMRAM, KARINA
  25. ANDERSON, RITA ELLIS - PRICEWATERHOUSECOOPERS INC.
  26. ANDERSON, ROXANNE
  27. ANDREWS, NOEL R - NOEL R. ANDREWS & ASSOCIATES INC.
  28. ARLETTE, MICA JOHN - PRICEWATERHOUSECOOPERS INC.
  29. ARMITAGE, NORMAN EDGAR - CRAWFORD, SMITH AND SWALLOW INC.
  30. ARSENAULT, RONALD - PRICEWATERHOUSECOOPERS INC.
  31. ASTON, EGLE VERONIKA - CRAWFORD, SMITH AND SWALLOW INC.
  32. ATHANASIOU, JOHN
  33. AUDET, JEAN-FRANCOIS - LE GROUPE FULLER LANDAU INC.
  34. AYLWARD, KAREN - MNP LTD / MNP LTEE
  35. AYRE, JEFFREY THOMAS - E. SANDS & ASSOCIATES INC.
  36. BAIGEL, MICHAEL NEIL WOOLF - A. FARBER & PARTNERS INC.
  37. BAILEY, SENGA - SMITH CAGEORGE BAILEY, INC.
  38. BANDO, BRUCE S. - GRANT THORNTON LIMITED
  39. BARNES, STEPHEN HERBERT
  40. BARRETT, JOHN FITZGERALD - ERNST & YOUNG INC.
  41. BASI, ANDREW HARRINDER SINGH - GRANT THORNTON LIMITED
  42. BASS, GLYNIS - A. FARBER & PARTNERS INC.
  43. BAZELEVSKY, ANDRIY - BROMWICH & SMITH INC.
  44. BAZIAN, GRANT - MNP LTD / MNP LTEE
  45. BEAUCHAMP, MICHEL - JEAN FORTIN & ASSOCIES SYNDIC INC
  46. BEAUCHEMIN, MARC
  47. BEAUDIN, YVES PATRICE - RAYMOND CHABOT INC.
  48. BEAUMIER, NANCY - RAYMOND CHABOT INC.
  49. BEAVER, JOSUA ALLAN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  50. BEEKENKAMP, BRENT RONARD - ERNST & YOUNG INC.
  51. BEGGS, BRUCE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  52. BELHUMEUR, MICHEL - BELHUMEUR SYNDICS INC.
  53. BELISLE, JULIEN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  54. BELL, MICHAEL ANDREW - ERNST & YOUNG INC.
  55. BELL, NATHANIEL AARON GRANT - GRANT THORNTON LIMITED
  56. BELTON, ISABELLE KATHRYN - SMYTHE RATCLIFFE INSOLVENCY INC.
  57. BELZIL-LACASSE, PIER-PAUL - RAYMOND CHABOT INC.
  58. BENCHAYA, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  59. BENCHAYA, OLIVIER CHARLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  60. BERGERON, REJEAN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  61. BERNIER, MARK - RAYMOND CHABOT INC.
  62. BERNIER, ROCH - BERNIER & ASSOCIES, SYNDIC DE FAILLITES INC.
  63. BERNIER, ROCH - BERNIER & ASSOCIES, SYNDIC DE FAILLITES INC.
  64. BEST, GREGORY LEE - SMYTHE RATCLIFFE INSOLVENCY INC.
  65. BEVERLEY, JOHN STEWART - JOHN S. BEVERLEY & ASSOCIATES INC.
  66. BEZNER, AMANDA - KSV KOFMAN INC.
  67. BEZNER, LANA - KSV KOFMAN INC.
  68. BHASKAR, NIRMALA - A. FARBER & PARTNERS INC.
  69. BIEHLER, ROBERT WILLIAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  70. BIELENY, PATRICK STEPHEN
  71. BISHOP, HEATHER ANN
  72. BISHOP, PAUL - FTI CONSULTING CANADA INC.
  73. BISSELL, STEVEN - FTI CONSULTING CANADA INC.
  74. BISSON, ERIC - PINSKY, BISSON INC.
  75. BLOOMFIELD, PATRICK JAMES CARNWATH - RUSINEK & ASSOCIATES INC.
  76. BLUMER, ARTHUR - LITWIN BOYADJIAN INC.
  77. BOALE, STEPHEN ANDREW - BOALE, WOOD & COMPANY LTD.
  78. BODDY, DAVID JAMES
  79. BOERSMA, GORDON ELLIOTT - MNP LTD / MNP LTEE
  80. BOILY, NICOLAS - RAYMOND CHABOT INC.
  81. BOLDUC, ANDRE PAUL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  82. BOPARAI, PARDEEP (PAM)
  83. BORSELLINO, STEPHEN JOSEPH - BORSELLINO CONSULTING INC.
  84. BORYSIAK, MARK IWAN - MORGAN & PARTNERS INC.
  85. BOTTOM, DAVID ALAN - J. BOTTOM & ASSOCIATES LTD.
  86. BOTTOM, JOHN - J. BOTTOM & ASSOCIATES LTD.
  87. BOUCHARD, GINO - RAYMOND CHABOT INC.
  88. BOUCHARD, RACHEL - RAYMOND CHABOT INC.
  89. BOUCHARD, REJEAN - RAYMOND CHABOT INC.
  90. BOUCHER, JEAN-LOUIS
  91. BOUDREAU, REJEAN J - BOUDREAU HADDAD INC.
  92. BOULAY, DANIEL RONALD - FONTAINE & ASSOCIATES INC
  93. BOULTON, COLIN DAVID - MSI SPERGEL INC
  94. BOURGEOIS, JOSEE - RAYMOND CHABOT INC.
  95. BOURQUE, CHRISTIAN - PRICEWATERHOUSECOOPERS INC.
  96. BOUTHILLIER, DENIS - RAYMOND CHABOT INC.
  97. BOWRA, CHRISTOPHER - THE BOWRA GROUP INC.
  98. BOWRA, DAVID PAUL - THE BOWRA GROUP INC.
  99. BOYADJIAN, NOUBAR - LITWIN BOYADJIAN INC.
  100. BOYD, DAVID ANDREW - PRICEWATERHOUSECOOPERS INC.
  101. BOYD, OLIVIER - BLUMER LAPOINTE TULL & ASSOCIES SYNDICS INC.
  102. BRAGA, MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  103. BRAULT, NATHALIE - NATHALIE BRAULT SYNDIC INC.
  104. BREARTON, NICHOLAS - KPMG INC.
  105. BREAULT, LISA KATHLEEN - BOALE, WOOD & COMPANY LTD.
  106. BREEN, GLORIA MAY - BREEN & ASSOCIATES INC.
  107. BREEZE, JASON GORDON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  108. BRENNAN, KEVIN B. - ERNST & YOUNG INC.
  109. BRENNEIS, SHANE EDWARD
  110. BRESSE, CHARLES - BRESSE SYNDICS INC.
  111. BRETON, JEAN DANIEL - ERNST & YOUNG INC.
  112. BRICKS, HARTLEY M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  113. BRIEF, HAROLD - BRIEF & ASSOCIATES INC.
  114. BRODEUR, DANIEL - DANIEL BRODEUR & ASSOCIES, SYNDICS INC.
  115. BROMWICH, DAVID MERVYN - BROMWICH & SMITH INC.
  116. BROOKS, MARVA MILLICENT - DAVID SKLAR & ASSOCIATES INC.
  117. BROOKS, PAULA IRENE - DEVLETIAN & ASSOCIES INC.
  118. BROWN, DAVID H. - COLLINS BARROW BROWN INC.
  119. BROWN, SANDRA - MNP LTD / MNP LTEE
  120. BROWNING, LEE CARL
  121. BRUNEAU, VALERIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  122. BRUNET, BERNARD P. - PRICEWATERHOUSECOOPERS INC.
  123. BRYAN, BONNIE KATHLEEN - GRANT THORNTON POIRIER LIMITED
  124. BRYAN, DAVID - PRICEWATERHOUSECOOPERS INC.
  125. BRYK, ADAM - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  126. BUDD, DANIEL - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  127. BUDD, ROCHELLE PONT - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  128. BUDGEN, SANFORD GRAY
  129. BUECKERT, KARL WAYNE - PINDER BUECKERT & ASSOCIATES INC.
  130. BUHLER, CRYSTAL - MNP LTD / MNP LTEE
  131. BUJOLD, KATHERINE ELIZABETH - MNP LTD / MNP LTEE
  132. BUNKER, NEIL PHILLIPS - PRICEWATERHOUSECOOPERS INC.
  133. BURKE, KIMBERLEY ANNE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  134. BURLINGHAM, ELLIS DEAN - BURLINGHAM ASSOCIATES INC.
  135. BURNETT, ANDREW JOHN - PRICEWATERHOUSECOOPERS INC.
  136. BURNSIDE, RICHARD DANE - RICHARD BURNSIDE & ASSOCIATES LTD.
  137. BURTON, IRVING A - IRVING A. BURTON LIMITED
  138. BUZZETTI, PHILIPPE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  139. CADIEUX, RICHARD CLAUDE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  140. CAIRNS, DONNA MARIE - COOPER & COMPANY LTD.
  141. CALYNIUK, JASMIN LOUISE CONAC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  142. CAMERON, JOHN IRVINE PARKER - CAMERON - OKOLITA INC.
  143. CAMPBELL, JASON ELI - A. FARBER & PARTNERS INC.
  144. CAMPEAU, GILLES
  145. CAPLAN, BRUCE N. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  146. CAPPELL, HOWARD ALLEN
  147. CARLETON, THOMAS J - T. CARLETON & CO INC
  148. CARRIERE, MARTIN - ERNST & YOUNG INC.
  149. CARSON, DONNA JEANNE - MNP LTD / MNP LTEE
  150. CARSON, MICHAEL KENNETH - SURGESON CARSON ASSOCIATES INC.
  151. CARSON, TIMOTHY ALDER - JACKSON CARSON INC.
  152. CARVALHO, SIMONE-ANNE - ERNST & YOUNG INC.
  153. CASEY, PAUL M. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  154. CASEY, SEAN ROBERT - PRICEWATERHOUSECOOPERS INC.
  155. CAUCHON, FRANCOIS - ROY, METIVIER, ROBERGE INC.
  156. CAYA, YVES - FONTAINE & ASSOCIATES INC
  157. CERRATO, GARY VINCENZO - BDO CANADA LIMITED / BDO CANADA LIMITEE
  158. CHAGANI, MAHMOOD HABIB - MNP LTD / MNP LTEE
  159. CHAMPAGNE, ANDRE - RAYMOND CHABOT INC.
  160. CHANDE, MIHIR - CHANDE & COMPANY INC.
  161. CHAPMAN, ROBERT TIMOTHY - PRICEWATERHOUSECOOPERS INC.
  162. CHAPUIS, SOLANGE - ANDRE GABBAY & ASSOCIES INC.
  163. CHARLES, ROBERT JOHN
  164. CHASE, DEREK LLOYD - DEREK L. CHASE & ASSOCIATES LTD
  165. CHEEVERS, MICHAEL THOMAS - WOLRIGE MAHON LIMITED
  166. CHEN, YU - A. FARBER & PARTNERS INC.
  167. CHERNIAK, STEPHEN NEIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  168. CHEVELDAVE, CECIL FREDERICK - KPMG INC.
  169. CHIASSON, JEAN - RAYMOND CHABOT INC.
  170. CHIASSON, JEAN - RAYMOND CHABOT INC.
  171. CHICOINE, DIANE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  172. CHILDERSON, CAROL ANN - RICHARD KILLEN & ASSOCIATES LTD.
  173. CHISHOLM, BRUCE ALEXANDER - EVANCIC, PERRAULT, ROBERTSON LTD
  174. CHISHOLM, PETER AUSTIN - ERNST & YOUNG INC.
  175. CHIVERS, DOUGLAS FRANK - THE BOWRA GROUP INC.
  176. CHOREL, DANIELLE - CHOREL & ASSOCIES INC.
  177. CHOW, KELVIN DEAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  178. CHOW, MARK GOODFELLOW - BDO CANADA LIMITED / BDO CANADA LIMITEE
  179. CHRISTOPHER CRUPI & ASSO INC. C/O BDO CANADA LTD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  180. CHTCHERBAKOVA, OLGA - A. FARBER & PARTNERS INC.
  181. CHURCH, DEREK GORDON
  182. CLARKE SCOTT, ERICKA - PRICEWATERHOUSECOOPERS INC.
  183. CLARKE, HELEN ANN - A.CLARKE & ASSOCIATES INC.
  184. CLARKE, PAUL PHILIP - PRICEWATERHOUSECOOPERS INC.
  185. CLEVELAND, LORELL RUTH - LAZER GRANT INC.
  186. CLICHE, JEAN-FRANCOIS - CLICHE MADORE INC.
  187. CLIFFE, RYAN EDMUND - CRAWFORD, SMITH AND SWALLOW INC.
  188. CLINTON, JAMES STUART - ERNST & YOUNG INC.
  189. CLOSE, LEE KAREN - ERNST & YOUNG INC.
  190. CLOUATRE, BENOIT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  191. CLOUTIER, FRANCOIS
  192. CLOUTIER, PIERRE-DAVID - ERNST & YOUNG INC.
  193. CODERE, MAXIME - KPMG INC.
  194. COHEN, FARLEY JAY
  195. COLLINS, DONNA LESLIE - KEITH G. COLLINS LTD.
  196. COLLINS, DOUGLAS G. - KEITH G. COLLINS LTD.
  197. COMBRET, CECILE - ERNST & YOUNG INC.
  198. COMIRE, CAROLINE
  199. COMTOIS, VIRGINIE - RAYMOND CHABOT INC.
  200. CONNOR, MICHAEL J - BDO CANADA LIMITED / BDO CANADA LIMITEE
  201. CONROY, DEBORAH - ERNST & YOUNG INC.
  202. CONSOLI, ANGELO - KPMG INC.
  203. COOPER, MARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  204. COOPERMAN, JONATHAN - A. FARBER & PARTNERS INC.
  205. COOSSA, DEV A. - KPMG INC.
  206. CORBETT, ALEXANDRE MARC B - ERNST & YOUNG INC.
  207. CORSILLI, RICHARD - JEAN FORTIN & ASSOCIES SYNDIC INC
  208. COSBY, WILFRED RUSSELL - PADDON + YORKE INC.
  209. COTE, PHILIPPE - RAYMOND CHABOT INC.
  210. COURAGE, WILLIAM A - BDO CANADA LIMITED / BDO CANADA LIMITEE
  211. COUTURE, PAULE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  212. COVENT, WARREN R. - RUMANEK & COMPANY LTD.
  213. COWAN, WESLEY JONATHAN - MNP LTD / MNP LTEE
  214. CRAIG, COLLEEN - C.E. CRAIG & ASSOCIATES INC.
  215. CRAMM, DEREK GEORGE - PRICEWATERHOUSECOOPERS INC.
  216. CRANDALL, LAWRENCE - GRANT THORNTON POIRIER LIMITED
  217. CRAWLEY, PETER KEITH - A. FARBER & PARTNERS INC.
  218. CREBER, MICHAEL GEORGE - GRANT THORNTON LIMITED
  219. CROCKER, DARREN M. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  220. CUKIERMAN, EREZ - A. FARBER & PARTNERS INC.
  221. CULLEN, RICHARD SCOTT - JANES & NOSEWORTHY LIMITED
  222. CULP, RALPH ALLISON - RALPH CULP AND ASSOCIATES INC.
  223. CUSSON, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  224. CYR, MARTIN - A. FARBER & PARTNERS LTD.
  225. D'ASTOUS, JOCELYNE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  226. D'SA, APOLONIA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  227. DAHER, TANIA - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  228. DAIGNEAULT, MARTIN - ERNST & YOUNG INC.
  229. DALGLEISH, ANDREW - ANDREW DALGLEISH & ASSOCIATES /ASSOCIES INC.
  230. DAMIANI, STEFANO - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  231. DAOUST, HUGO - LE GROUPE FULLER LANDAU INC.
  232. DAOUST, PAUL BERNARD
  233. DARBY, PAUL JAMES - PRICEWATERHOUSECOOPERS INC.
  234. DAVIDSON, BLAIR FOSTER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  235. DAVIDSON, JAMES GEORGE
  236. DAVIS, HERBERT HERSH - H. H. DAVIS & ASSOC. INC.
  237. DAY, JORDAN ARTHUR - BDO CANADA LIMITED / BDO CANADA LIMITEE
  238. DE BROUX, STEPHANE - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  239. DEAN, MICHAEL PHILIP - ERNST & YOUNG INC.
  240. DELABARRE, LYNN DIANNE
  241. DELANEY, COLLEEN
  242. DELO, JOHN FREDERICK - PADDON + YORKE INC.
  243. DELWAIDE, YVON
  244. DENEGA, BRIAN MICHAEL - ERNST & YOUNG INC.
  245. DENIS, MARIO - ERNST & YOUNG INC.
  246. DENTON, PAUL J. - A. FARBER & PARTNERS INC.
  247. DESLANDES, DOMINIC - RAYMOND CHABOT INC.
  248. DESMARAIS, MELODY ANN - JOHN S. BEVERLEY & ASSOCIATES INC.
  249. DESSUREAULT, TANIA - BERNIER & ASSOCIES, SYNDIC DE FAILLITES INC.
  250. DEVLETIAN, JERRY JIRAIR - DEVLETIAN & ASSOCIES INC.
  251. DEY, KELLY LYNN - BURTON, DEY & ASSOCIATES LTD.
  252. DHANANI, ARIF NAZARALI - COLLINS BARROW TORONTO LIMITED
  253. DI GUGLIELMO, GAETANO - MNP LTD / MNP LTEE
  254. DIAMOND, MAYER - M. DIAMOND & ASSOCIATES/ASSOCIES INC.
  255. DODICK, RAHN - DODICK LANDAU INC.
  256. DOELL, VICTORIA JANE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  257. DOROSIEWICZ, SUZANNE MAXINE
  258. DOYLE, BRIAN PHILIP - DOYLE SALEWSKI INC.
  259. DOYLE, BRIAN PHILIP - DOYLE SALEWSKI INC.
  260. DOYON, MARC-ETIENNE - JEAN FORTIN & ASSOCIES SYNDIC INC
  261. DRANE, JULIANA NANCY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  262. DRAPER, SHELBY NICOLE - KSV KOFMAN INC.
  263. DREWCOCK, LEAH NICOLE - MNP LTD / MNP LTEE
  264. DROST, RAYMOND E. - ERNST & YOUNG INC.
  265. DRUKER, DAVID - DRUKER & ASSOCIATES INC
  266. DRUKER, MAX B - DRUKER & ASSOCIATES INC
  267. DUBE, JOHANNE - RAYMOND CHABOT INC.
  268. DUBOIS, PIERRE-OLIVIER - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  269. DUWYN, ROBYN - KPMG INC.
  270. DZIEDZIC, PHILIP FREDERICK
  271. EAKINS, GEORGE MARTIN - HAYES, MCNEILL & PARTNERS LTD.
  272. EASTER, JOEL CHARLES - SCOTT, PICHELLI & EASTER LIMITED
  273. EDGAR, BROCK J. - FTI CONSULTING CANADA INC.
  274. EDWARDS, NURHALIZA AZLY - MNP LTD / MNP LTEE
  275. EDWARDS, RICHARD E. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  276. ELYEA, BLAKE MONTAGUE - THE BOWRA GROUP INC.
  277. ERLICH, ADAM MARK - THE FULLER LANDAU GROUP INC.
  278. EVANS, SHERRI LEE - MNP LTD / MNP LTEE
  279. EVERETT, JOHN M.
  280. EXELBY, WILLIAM ANTHONY - EXELBY & PARTNERS LTD.
  281. FABER, DANIEL WALTER - FABER INC.
  282. FABIANO, FRANCO - GRANT THORNTON LIMITED
  283. FARBER, ALAN IAN - A. FARBER & PARTNERS INC.
  284. FARKAS, PETER PAUL - KSV KOFMAN INC.
  285. FARMER, ROBERT - JEAN FORTIN & ASSOCIES SYNDIC INC
  286. FAUBERT, NATALIE - FONTAINE & ASSOCIATES INC
  287. FAUCHER, GEORGES - LEMIEUX NOLET INC.
  288. FERGUSON, STEPHEN JOHN - ALVAREZ & MARSAL CANADA INC.
  289. FILICE, DAVID - THE FULLER LANDAU GROUP INC.
  290. FILIPPONE, CLAUDIO - PRICEWATERHOUSECOOPERS INC.
  291. FILLION, JEANNOT - JEANNOT FILLION SYNDIC INC.
  292. FINDLAY, JAMES ERIC - WBLI INCORPORATED
  293. FISET, BRIAN - FISET&ASSOCIES SYNDIC INC/FISET&PRTNRS TRUSTEE INC
  294. FISET, ETIENNE - RAYMOND CHABOT INC.
  295. FISHER, ADAM BENJAMIN - HARRIS & PARTNERS INC
  296. FISHER, ANDREW ALLAN - A. FARBER & PARTNERS INC.
  297. FLEMING, SEAN - PRICEWATERHOUSECOOPERS INC.
  298. FLORENCE, FREDERICK MELVIN - VINE AND WILLIAMS INC
  299. FONG, VICTOR - FONG & PARTNERS INC.
  300. FONTAINE, BENOIT - RAYMOND CHABOT INC.
  301. FONTAINE, GREGORY JAMES - FONTAINE & ASSOCIATES INC
  302. FONTAINE, ROBERT JACQUES JOSEPH - FONTAINE & ASSOCIATES INC
  303. FORAN, GERARD THOMAS - E. SANDS & ASSOCIATES INC.
  304. FORAN, JAMES - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  305. FORGET, KELLY ANNE MARIE - CAMERON - OKOLITA INC.
  306. FORTIER, DENIS - DENIS FORTIER SYNDIC INC.
  307. FORTIER, LOUIS-ETIENNE
  308. FORTIN, JEAN - JEAN FORTIN & ASSOCIES SYNDIC INC
  309. FORTIN, PIERRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  310. FOX, SAUL SIDNEY - CROWE SOBERMAN INC.
  311. FOX-MILES, RHONDA TRACEY - FOX-MILES & ASSOCIATES INC.
  312. FRANCHEVILLE, HENRY MURRAY - GRANT THORNTON POIRIER LIMITED
  313. FRANCO, MARTIN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  314. FRECHETTE, GERARD - FRECHETTE & ASSOCIES INC.
  315. FREDERICK, REBECCA MAUREEN - FREDERICK & COMPANY LTD
  316. FRENCH, RUSSELL
  317. FRENDO, GENE PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  318. FRENKIEL, COREY
  319. FRITZ, JOHN ROBERT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  320. FRY, DAVID LEIGHTON - RICHARD KILLEN & ASSOCIATES LTD.
  321. FRYZUK, CRAIG ALEXANDER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  322. FULLER, MELANIE RACHELLE - MNP LTD / MNP LTEE
  323. FUNG, KAREN - ERNST & YOUNG INC.
  324. FUNTIG, STEPHEN CLIFFORD - S. FUNTIG & ASSOCIATES INC.
  325. GABBAY, ANDRE - ANDRE GABBAY & ASSOCIES INC.
  326. GAERTNER, JERRARD B.
  327. GAGNE, PIERRE - GROUPE LEBLANC SYNDIC INC.
  328. GAGNON, JEAN - RAYMOND CHABOT INC.
  329. GAGNON, LOUISE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  330. GAGNON, PASCAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  331. GAGNON, RONALD P. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  332. GALEA, CHRISTOPHER - MSI SPERGEL INC
  333. GANDOSSI, BRUCE B.
  334. GAUTHIER, ROCH - RAYMOND CHABOT INC.
  335. GAUVIN, STEPHANE - RAYMOND CHABOT INC.
  336. GAUVIN, STEPHANE - RAYMOND CHABOT INC.
  337. GEARY,TIMOTHY JOHN - GEARY AND COMPANY LIMITED
  338. GEE, GORDON DAVID - PRICEWATERHOUSECOOPERS INC.
  339. GELMAN, BRYAN ADAM - ALBERT GELMAN INC.
  340. GENNIS, PHILIP HOWARD - MSI SPERGEL INC
  341. GEORGE, DAVID ALEXANDER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  342. GIBSON, PETER DAVID - ALVAREZ & MARSAL CANADA INC.
  343. GIGUERE, JOHANNE - DRUKER & ASSOCIATES INC
  344. GILBERT, CLAUDE
  345. GILBERT, FRANCOIS - FONTAINE & ASSOCIATES INC
  346. GILBERTSON, LANA RHEA - MNP LTD / MNP LTEE
  347. GILCHRIST, JAMES FREDERICK - KPMG INC.
  348. GILHULA, JOHN CAMERON
  349. GINGRAS, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  350. GINGRAS, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  351. GINGRAS, CLAUDE BERNARD - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  352. GINGUES, BENOIT - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  353. GIRARDI, DANIEL JOSEPH
  354. GIROUARD, DANIEL - DANIEL GIROUARD & ASSOCIES INC.
  355. GIROUX, ANDRE
  356. GIROUX, LORRAINE EVELYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  357. GIUSTINI, DOMENIC A.
  358. GLADWIN, GORDON ALAN
  359. GLOVER, KENNETH RAYMOND GOSFORD - GLOVER-DRENNAN INC.
  360. GODBOLD, MURRAY REA
  361. GOGUEN, JEAN B. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  362. GOLDBAND, DAVID - GRANT THORNTON LIMITED
  363. GOLDBERG, STEVEN WARREN HOWARD - ROSEN GOLDBERG INC.
  364. GOLDHAR, RICHARD - GOLDHAR & ASSOCIATES LTD
  365. GOLDING, DAWN - GOLDING & ASSOCIATES LIMITED
  366. GOLDING, MATTHEW JACOB - GRANT THORNTON LIMITED
  367. GOLDSTEIN, NOAH - KSV KOFMAN INC.
  368. GONTHIER, SUSAN
  369. GORDON, LESLEA C.
  370. GOSSE, GREGORY STEVEN - PRICEWATERHOUSECOOPERS INC.
  371. GOTH, BARTON KELSEY - GOTH & COMPANY LTD.
  372. GOTH, JAMES DAVID - GOTH & COMPANY LTD.
  373. GOURDEAU, BERNARD
  374. GOWLING, DAVID DELMER - MNP LTD / MNP LTEE
  375. GRACI, JOSEPH PAUL - J.P. GRACI & ASSOCIATES LTD.
  376. GRAHAM, JAMES KENNETH - SCHWARTZ LEVITSKY FELDMAN INC.
  377. GRANT, MICHELLE - ERNST & YOUNG INC.
  378. GROSS, HOWARD IAN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  379. GRUDZINSKI, RICHARD MICHAEL
  380. GUAY, PIERRE - PIERRE GUAY SYNDIC INC.
  381. GURNEY, STUART DEANE - E. SANDS & ASSOCIATES INC.
  382. GUTFREUND, IZYDORE GEORGE - KPMG INC.
  383. GYLDENBJERG, LAURA LEE - LAURA GYLDENBJERG & ASSOCIATES INC.
  384. HADDAD, NAGI - BOUDREAU HADDAD INC.
  385. HAFNER, GUENTER BILL
  386. HALEY, DARRYL DOUGLAS
  387. HAMEL, DENIS - MNP LTD / MNP LTEE
  388. HAMEL, JEAN-CHRISTOPHE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  389. HAMILTON, RICHARD DONALD
  390. HAMILTON, SHARON SARITA - ERNST & YOUNG INC.
  391. HANSON, MICHAEL JAMES - BDO CANADA LIMITED / BDO CANADA LIMITEE
  392. HARA, RAJVINDER SINGH - E. SANDS & ASSOCIATES INC.
  393. HARALOVICH, JOHN PIERRE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  394. HARDIE, ANDREW RONALD - HARDIE & KELLY INC.
  395. HARLANG, ROBERT - KSV KOFMAN INC.
  396. HARPIN, ROBERT - RAYMOND CHABOT INC.
  397. HARRIS, JAY TOBIN - HARRIS & PARTNERS INC
  398. HARRIS, LAWFORD M - HARRIS & PARTNERS INC
  399. HARRIS, MATHEW McGRATH - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  400. HARRIS, RICHARD MARTIN - KPMG INC.
  401. HARRISON, CATHERINE ANNE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  402. HAYES, HOWARD - HOYES, MICHALOS & ASSOCIATES INC.
  403. HEALEY, JOSEPH ANTHONY - ERNST & YOUNG INC.
  404. HEBERT, ANDRE - DEMERS BEAULNE INC.
  405. HELKAA, DERYCK - FTI CONSULTING CANADA INC.
  406. HENDRIKS, JOHN - A. FARBER & PARTNERS INC.
  407. HENECHOWICZ, JERRY - MNP LTD / MNP LTEE
  408. HERMAN, LOIS - MNP LTD / MNP LTEE
  409. HERPERS, ALEXANDER
  410. HESSEL, DIANE SIMONE - A. FARBER & PARTNERS INC.
  411. HICKEY, PAUL DAVID - ERNST & YOUNG INC.
  412. HO, ALISON - ERNST & YOUNG INC.
  413. HOBBS, JOHN BROCK
  414. HONESS, NEIL ANDREW - KPMG INC.
  415. HOOLEY, BONNIE GAIL - L. C. TAYLOR & CO. LTD.
  416. HOPKINS, STANLEY WARD - S. W. HOPKINS & ASSOCIATES INC.
  417. HOPPENHEIM, HOWARD BARNETT
  418. HORNBOSTEL, DEBORAH - MSI SPERGEL INC
  419. HORVATH, KAREN ANNE - GRANT THORNTON LIMITED
  420. HOULDEN, BRENT MARSHALL WOOD
  421. HOULE, GUYLAINE - PIERRE ROY & ASSOCIES INC.
  422. HOULE, MARC-ANDRE - HOULE SYNDIC INC.
  423. HOWE, DAVID ALEXANDER - JANES & NOSEWORTHY LIMITED
  424. HOWELL, TODD RONALD - CROWE SOBERMAN INC.
  425. HOWITT, GARY G. - EXELBY & PARTNERS LTD.
  426. HOYES, JOHN DOUGLAS - HOYES, MICHALOS & ASSOCIATES INC.
  427. HRISTOW, CATHERINE ANN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  428. HSU, FELIX
  429. HUBER, GLEN ARIEL
  430. HUDSON, BRUCE GORDON - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  431. HUIZINGH, LAMBERT - PADDON + YORKE INC.
  432. HUMES, JANET LYNN - HAYES, MCNEILL & PARTNERS LTD.
  433. HUNT, ROBERT CHARLES - GRANT THORNTON LIMITED
  434. HUNTER, FRANCYNE - ALLAN MARSHALL & ASSOCIATES INC.
  435. HUOT, AUDREY - PRICEWATERHOUSECOOPERS INC.
  436. HUOT, FRANCOIS - FRANCOIS HUOT & ASSOCIES SYNDIC LTEE
  437. HUSSAIN, JODAT FAHAD - ERNST & YOUNG INC.
  438. HUTCHENS, ALAN JOHN - ALVAREZ & MARSAL CANADA INC.
  439. HUTCHENS, DERRICK - JANES & NOSEWORTHY LIMITED
  440. HYATT, MARTIN - THE BOWRA GROUP INC.
  441. IANNI, ANTHONY - ERNST & YOUNG INC.
  442. IANNITELLO, SEBASTIEN - IANNITELLO & ASSOCIES INC.
  443. IBBOTT, GREGORY BRUCE - MNP LTD / MNP LTEE
  444. IHNATIUK, PAUL THEODORE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  445. JAGLOWITZ, FRANK J
  446. JANES, RICHARD S
  447. JAZEY, DEBORAH L.
  448. JOFFE, JONATHAN SAMUEL - KSV KOFMAN INC.
  449. JOHNSON, BERT JEFFREY - PRICEWATERHOUSECOOPERS INC.
  450. JOHNSON, DAVID A
  451. JOHNSON, DOUGLAS BRUCE - ERNST & YOUNG INC.
  452. JOHNSON, JAIME - ALLAN MARSHALL & ASSOCIATES INC.
  453. JOHNSON, ROBERT DALTON - ALLAN MARSHALL & ASSOCIATES INC.
  454. JONES, DOUGLAS OWEN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  455. JONES, JAMES CHESTER - MNP LTD / MNP LTEE
  456. JONES, NEIL B. - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  457. JONES, RANDOLPH P - ALLAN MARSHALL & ASSOCIATES INC.
  458. JORDAN, PHILIPPE - PRICEWATERHOUSECOOPERS INC.
  459. JUDD, GREGORY - KUNJAR SHARMA & ASSOCIATES INC.
  460. JUNG, SUSAN EDNA LUISE - WELKER & ASSOCIATES INC.
  461. JURKSAITIS, DANUTE IRENA
  462. KANABAR, RAKESH LALIT
  463. KAPLAN, ROBERT
  464. KARKOUTLIAN, JOHN
  465. KARPEL, GREG ALAN - ALVAREZ & MARSAL CANADA INC.
  466. KEEBLE, JEFF - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  467. KELLY, JENNIFER ELIZABETH - PINDER BUECKERT & ASSOCIATES INC.
  468. KELLY, MARC EDWARD - HARDIE & KELLY INC.
  469. KERBEL, JEFFREY DANIEL - ERNST & YOUNG INC.
  470. KHAN, ABUBAKAR
  471. KIBEL, ILAN - A. FARBER & PARTNERS INC.
  472. KIDECKEL, JOEL WAYNE - MNP LTD / MNP LTEE
  473. KILLEN, RICHARD JOHN - RICHARD KILLEN & ASSOCIATES LTD.
  474. KILNER, ROBERT WILLIAM - MSI SPERGEL INC
  475. KIMEL, KAREN - PRICEWATERHOUSECOOPERS INC.
  476. KINSMAN, GEORGE - ERNST & YOUNG INC.
  477. KISH, DENNIS JOHN - A. FARBER & PARTNERS INC.
  478. KISLUK, FRANK SHELDON - MSI SPERGEL INC
  479. KLEIN, RON MOSE - BRIEF & ASSOCIATES INC.
  480. KOBBERT, RANDY FRANK - MNP LTD / MNP LTEE
  481. KOEHLI, SHELLEY LYNNE - SMYTHE RATCLIFFE INSOLVENCY INC.
  482. KOFMAN, ROBERT DAVID - KSV KOFMAN INC.
  483. KONOWALCHUK, OREST M. P. - ALVAREZ & MARSAL CANADA INC.
  484. KOREN, AVI
  485. KORNUTA, NAIDA - MNP LTD / MNP LTEE
  486. KORONEOS, ANNA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  487. KOZLOWSKI, MARIE DOROTHY - HARDIE & KELLY INC.
  488. KRIEGER, JONATHAN DAVID - GRANT THORNTON LIMITED
  489. KRIEGER, MICHAEL ARYEH DAVID - BDO CANADA LIMITED / BDO CANADA LIMITEE
  490. KRIEGER, PERRY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  491. KROEGER, VICTOR PAUL - MNP LTD / MNP LTEE
  492. KROLL, JEREMY NORMAN - A. FARBER & PARTNERS INC.
  493. KWASNICKY, DEBORA V. - D. KWASNICKY & ASSOCIATES INC.
  494. LABARRE, SYLVIE - ROY, METIVIER, ROBERGE INC.
  495. LABBE, NATHALY - PRICEWATERHOUSECOOPERS INC.
  496. LABELLE, ANDRE - LABELLE, MARQUIS INC.
  497. LACASSE, MICHEL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  498. LACASSE, PIERRE - RAYMOND CHABOT INC.
  499. LACHANCE, FREDERIC - MNP LTD / MNP LTEE
  500. LACHANCE, STEPHANE - DEMERS BEAULNE INC.
  501. LACHANCE, SYLVAIN - LEMIEUX NOLET INC.
  502. LACROIX, CLAUDE M. - BELHUMEUR SYNDICS INC.
  503. LAFLAMME, GAETAN - PETRIE RAYMOND INC.
  504. LAFRENIERE, MARC - RAYMOND CHABOT INC.
  505. LAFRENIERE, MARC - RAYMOND CHABOT INC.
  506. LAI, DEREK - CROWE MACKAY & COMPANY LTD
  507. LAIKEN, ADAM
  508. LAKERAM, ANN - GRANT THORNTON LIMITED
  509. LALANDE, LYNDA - RAYMOND CHABOT INC.
  510. LALONDE, VERONIQUE - RAYMOND CHABOT INC.
  511. LANDAU, HOWARD - DODICK LANDAU INC.
  512. LANDERS, ROSS DAVID - GREEN LANDERS LIMITED
  513. LANDRY, GUILLAUME - RAYMOND CHABOT INC.
  514. LANDRY, MICHEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  515. LANGEVIN, LOUIS OLIVIER - LANGEVIN SYNDIC DE FAILLITE INC.
  516. LANGLOIS, REAL
  517. LAPERRIERE, SYLVIE
  518. LAPOINTE, RICHARD - RICHARD LAPOINTE & ASSOCIES INC.
  519. LAPOINTE, SYLVAIN - BLUMER LAPOINTE TULL & ASSOCIES SYNDICS INC.
  520. LAPORTE, PIERRE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  521. LAROCQUE, LYNE
  522. LAROCQUE, RAYMOND PHILIPPE - RAYMOND CHABOT INC.
  523. LAROUCHE, MICHEL - MICHEL LAROUCHE SYNDIC S.A.
  524. LATOUR, LUC - JEAN FORTIN & ASSOCIES SYNDIC INC
  525. LAURENCELLE, ANDREE ANNE - COLLINS BARROW BROWN INC.
  526. LAVOIE, MICHEL - RAYMOND CHABOT INC.
  527. LAW, RUSSELL DAVID - CROWE MACKAY & COMPANY LTD
  528. LAZARD, JEAN MAURICE JOSEPH - LAZARD & ASSOCIATES INC.
  529. LAZARD, JEAN MAURICE JOSEPH - LAZARD & ASSOCIATES INC.
  530. LAZER, JOEL H - LAZER GRANT INC.
  531. LEBEL, ERIC - RAYMOND CHABOT INC.
  532. LEBEL, JEAN-FRANCOIS
  533. LEBLANC, PIERRE - GROUPE LEBLANC SYNDIC INC.
  534. LEBLANC, STEPHANIE - PRICEWATERHOUSECOOPERS INC.
  535. LEBLOND, STEPHANE - LEBLOND ET ASSOCIES INC.
  536. LEDUC, RENE C.
  537. LEE, DOUGLAS SCOTT - DOUG LEE & ASSOCIATES INC.
  538. LEE, GORDON - RUMANEK & COMPANY LTD.
  539. LEE, HUEY - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  540. LEET, DONALD ALLEN - WBLI INCORPORATED
  541. LEGALL, COLLIN JOEL - LAZER GRANT INC.
  542. LEIGH, MELANIE J. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  543. LELIEVRE, JEAN - JEAN LELIEVRE SYNDIC
  544. LEM, MATTHEW ERIC - BDO CANADA LIMITED / BDO CANADA LIMITEE
  545. LEMIEUX, PIERRE - BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  546. LEMIEUX, PIERRE - BUREAU DE SYNDIC PIERRE LEMIEUX INC.
  547. LENART, KATHY MAY - TAYLOR LEIBOW INC.
  548. LEONARD, JOELLE - POMERLEAU & ASSOCIES SYNDIC INC.
  549. LEONG, CHEE-KONG
  550. LEPINE, RICHARD - KPMG INC.
  551. LESSARD, MARTINE - MNP LTD / MNP LTEE
  552. LEVY, HYLTON BRETT - A. FARBER & PARTNERS INC.
  553. LEWIS, DAVID JASON - GRANT THORNTON LIMITED
  554. LEWIS, JEFFREY RICHARD - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  555. LEYSHON-HUGHES, ERNEST RENE M
  556. LI, NA - ROSEN GOLDBERG INC.
  557. LIBERTY, KAREN ELIZABETH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  558. LIEBERMAN, NAOMI RUCHANA
  559. LIFMAN, GARY DESMOND - A. FARBER & PARTNERS INC.
  560. LINK, ROBERT GARTH - LINK & ASSOCIATES INC.
  561. LIPMAN, HARVEY SEYMOUR - MSI SPERGEL INC
  562. LITVACK, BRYAN - MSI SPERGEL INC
  563. LITWACK, NOAH MICHAEL - A. FARBER & PARTNERS INC.
  564. LITWIN, GERALD - LITWIN BOYADJIAN INC.
  565. LOCK, ANGELA TRACY - GRANT THORNTON LIMITED
  566. LOCKE, THOMAS FREDERICK - LOCKE CONSULTING INC.
  567. LOGAN-KLASSEN, JENNIFER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  568. LOISELLE, STANLEY CLAUDE - RAYMOND CHABOT INC.
  569. LOISELLE, STANLEY CLAUDE - RAYMOND CHABOT INC.
  570. LOMAS, GEORGE B - MNP LTD / MNP LTEE
  571. LONG, DAVID LOUIS - FONTAINE & ASSOCIATES INC
  572. LORTIE, PIERRE - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  573. LOWE, TRACEY A. - E. SANDS & ASSOCIATES INC.
  574. LUCKIN, BRETT MARKE - ABAKHAN & ASSOCIATES INC.
  575. LUDWIG, SERLE TIMOTHY
  576. LUKCA, JOHN - J. LUKCA & ASSOCIES INC.
  577. LUM, STEVEN MICHAEL - CAMPBELL, SAUNDERS LTD
  578. LYONS, SANDY BRUCE - BROMWICH & SMITH INC.
  579. LYONS, SYLVIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  580. MACALISTER, HEIDE BETH - BROMWICH & SMITH INC.
  581. MACDONALD, DAVID LEONARD - CAMPBELL, SAUNDERS LTD
  582. MACDONALD, EDWARD ALEXANDER - GRANT THORNTON LIMITED
  583. MACNEIL, SEAN CRAIG - SALYZYN & ASSOCIATES LIMITED
  584. MACNEIL, VANESSA BLAIRE - GRANT THORNTON LIMITED
  585. MACPHERSON, JAMES ALEXANDER - MACPHERSON & ASSOCIATES INC.
  586. MACRAE, DANA
  587. MACRI, ROBERT - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  588. MADEJ, MALGORZATA - SHERIFF & SOLE INC.
  589. MADORE, PIERRE - CLICHE MADORE INC.
  590. MADRIGGA, MICHELLE JEANNE - GRANT THORNTON LIMITED
  591. MAINELLA, MARIO - THE BOWRA GROUP INC.
  592. MAINVILLE, MARTINE - PRICEWATERHOUSECOOPERS INC.
  593. MAJ, KATHERINE A.
  594. MAKOVSKIS, ALDIS - PRICEWATERHOUSECOOPERS INC.
  595. MAKSYMCHAK, DANIEL ANTONI - GRANT THORNTON LIMITED
  596. MALETTE, STEVEN - PRICEWATERHOUSECOOPERS INC.
  597. MALIN, DAVID - PRICEWATERHOUSECOOPERS INC.
  598. MALO, ROBERT MICHEL - PINSKY, BISSON INC.
  599. MALTAIS, MARK EDWARD
  600. MANEL, PHILIP - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  601. MANKU, JAGJIT SINGH - MANKU & ASSOCIATES INC.
  602. MANNING, DONALD N - D. MANNING & ASSOCIATES INC.
  603. MANSKI, JUERGEN
  604. MANSKI, UWE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  605. MANTIN, BLAIR - E. SANDS & ASSOCIATES INC.
  606. MANZOOR, NAVEED ZAFFAR - CROWE SOBERMAN INC.
  607. MARCHAND, BRUNO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  608. MARCHAND, PIERRE - MNP LTD / MNP LTEE
  609. MARGULIS, ILYA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  610. MARINEAU, JOCELYN - JEAN FORTIN & ASSOCIES SYNDIC INC
  611. MARKHAM, PETER - P.F. MARKHAM & ASSOCIATES INC.
  612. MARLEAU, MICHEL - ERNST & YOUNG INC.
  613. MARQUIS, LUC - LABELLE, MARQUIS INC.
  614. MARRIOTT, MARY ANN - GRANT THORNTON LIMITED
  615. MARSHALL, ALLAN DOUGLAS - ALLAN MARSHALL & ASSOCIATES INC.
  616. MARSHALL, MARK LLOYD - ALLAN MARSHALL & ASSOCIATES INC.
  617. MARSHALL, PATRICIA A - PRICEWATERHOUSECOOPERS INC.
  618. MARSHALL, SCOTT GORDON - ALLAN MARSHALL & ASSOCIATES INC.
  619. MARTELL, WILLIAM ARMAND - HOYES, MICHALOS & ASSOCIATES INC.
  620. MARTIN, IAN - HOYES, MICHALOS & ASSOCIATES INC.
  621. MARTIN, PIERRE - RAYMOND CHABOT INC.
  622. MARTIN, SHIRLEY ELIZABETH
  623. MARTIN, TODD MAXWELL - ALVAREZ & MARSAL CANADA INC.
  624. MARTYN, REBECCA LYNN - HOYES, MICHALOS & ASSOCIATES INC.
  625. MASSI, RAYMOND - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  626. MATSUDA, LUCAS JAMES TADASHI - PRICEWATERHOUSECOOPERS INC.
  627. MATTEAU, ISABELLE - JEAN FORTIN & ASSOCIES SYNDIC INC
  628. MAY, ALEXANDER G - ALEXANDER G. MAY INC.
  629. MAYNARD, MARY ELIZABETH - BETH MAYNARD & ASSOCIATES. INC.
  630. MAZUR, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  631. MCCART, KEVIN L. - SURGESON CARSON ASSOCIATES INC.
  632. MCCRACKEN, JENNIFER DAWN - CAMPBELL, SAUNDERS LTD
  633. MCCULLOCH, DANIEL ANGUS ROBERT - ERNST & YOUNG INC.
  634. MCCULLOCH, MATTHEW VICTOR B. - ERNST & YOUNG INC.
  635. MCELROY, THOMAS JOHN - ALBERT GELMAN INC.
  636. MCEOWN, JOHN DOUGLAS - BOALE, WOOD & COMPANY LTD.
  637. MCILMOYLE, BRIAN ALAN - HOYES, MICHALOS & ASSOCIATES INC.
  638. MCKENNA, JOHN PATRICK - PRICEWATERHOUSECOOPERS INC.
  639. MCKEOWN, CLARK - BDO CANADA LIMITED / BDO CANADA LIMITEE
  640. MCKIE, MELINDA CHRISTINE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  641. MCLAUGHLIN, STEVEN JAMES - ERNST & YOUNG INC.
  642. MCLERNON, ROBERT JOHN - GRANT THORNTON LIMITED
  643. MCNABB, JAMES DUNCAN - FABER INC.
  644. MCNAIR, JONATHAN CAMPBELL - WOLRIGE MAHON LIMITED
  645. MCTAGGART, MICHAEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  646. MEADOWS, SHELLY DARLENE - ERNST & YOUNG INC.
  647. MEAKIN, NIGEL DOMINIC - FTI CONSULTING CANADA INC.
  648. MEDAKOVIC, GEORGE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  649. MEDIRATTA, CHRISTOPHER BRIAN
  650. MEGER, PAMELA DAWN - MNP LTD / MNP LTEE
  651. MENDLOWITZ, BENNY - MENDLOWITZ & ASSOCIATES INC.
  652. MERCIER-OUELLETTE, CHANTAL - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  653. MERKLEY, JULIE ANN - COLLINS BARROW BROWN INC.
  654. METHUEN, SUSAN L. - GRANT THORNTON LIMITED
  655. METIVIER, ERIC - ROY, METIVIER, ROBERGE INC.
  656. MEYLER, KEVIN EDWARD - HARDIE & KELLY INC.
  657. MICHALOS, THEODORE ALEXANDROS - HOYES, MICHALOS & ASSOCIATES INC.
  658. MICHROWSKI, KAROL GEORGE - DAVID SKLAR & ASSOCIATES INC.
  659. MIGUS, EUGENE PHILIP - BDO CANADA LIMITED / BDO CANADA LIMITEE
  660. MIHALCHEON, DONNA MARIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  661. MILLER, ANTONINA - A. MILLER & ASSOCIATES INC.
  662. MILLER, FRANKLIN CLIFFORD
  663. MILLER, JASON CORWYN - MNP LTD / MNP LTEE
  664. MILLER, KAREN CLAIRE - MNP LTD / MNP LTEE
  665. MILLER, LEONARD EDWARD - LEON MILLER GROUP INC.
  666. MILLIS, STELLA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  667. MILNE, BRADLEY JOHN - MNP LTD / MNP LTEE
  668. MINGIE, SUSAN LYNN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  669. MITCHELL, STUART FREDERICK - A. FARBER & PARTNERS INC.
  670. MOFFETT, PAUL DANIEL - POWELL ASSOCIATES LTD
  671. MOISAN, CLAUDE - LEMIEUX NOLET INC.
  672. MONACO, ELIZABETH LEA
  673. MOORE, STEPHEN
  674. MORAWETZ, RICHARD ANTHONY
  675. MORGAN, JOHN - MORGAN & PARTNERS INC.
  676. MORGAN, MARK ANTHONY - DAVID SKLAR & ASSOCIATES INC.
  677. MORGENROTH, DONNA MARIE - ADAMSON & ASSOCIATES INC.
  678. MORIN, ERIC - RAYMOND CHABOT INC.
  679. MOROSO, GREGORY FRANK - G. MOROSO & ASSOCIATES INC.
  680. MORRISON, ALEXANDER - ERNST & YOUNG INC.
  681. MORTREUX, JULIE
  682. MOSES, JAMES RODERICK - MOSES ADVISORY GROUP INC.
  683. MOUNT, SONYA MARIE THERESA
  684. MOYNEUR, STEPHAN - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  685. MULLETT, T. DEAN - ALVAREZ & MARSAL CANADA INC.
  686. MUNRO, CRAIG ANDREW - FTI CONSULTING CANADA INC.
  687. MUNRO, MATTHEW JAMES - GRANT THORNTON POIRIER LIMITED
  688. MURPHY, LLOYD - L.W. MURPHY LTD.
  689. MURRAY, MELANIE KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  690. MacEACHERN, BRYAN - RAYMOND CHABOT INC.
  691. MacGIRR, C GARTH
  692. MacKENZIE, GREGORY JOHN - MACKENZIE, GILLIS, MACDOUGALL INC.
  693. MacKINNON, J. WALTER
  694. MacLEAN, DONALD ARCHIBALD - PRICEWATERHOUSECOOPERS INC.
  695. MacLEAN, WILLIAM CHARLES
  696. MacLEOD, ALLEN WAYNE - D & A MACLEOD COMPANY LTD
  697. MacNUTT, JOHN ARNOLD
  698. McCAW, JAMES LLOYD
  699. McCOURT, PHILIP JOHN - ABAKHAN & ASSOCIATES INC.
  700. McCUAIG, ROBERT LESLIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  701. McCULLOCH, WILLIAM WILFRED
  702. McDICKEN, DANIEL WILLIAM - FABER INC.
  703. McDONALD, MURRAY ALLAN - ERNST & YOUNG INC.
  704. McGRAN, CAROL - ERNST & YOUNG INC.
  705. McINTOSH, DOUGLAS RICHARD - ALVAREZ & MARSAL CANADA INC.
  706. McKEOWN, JOHN DAVID - JOHN D. MCKEOWN INC.
  707. McKINLEY, REBECCA DIANE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  708. McLENNAN, DONALD BRUCE - McLENNAN & COMPANY LTD.
  709. McMAHON, RONALD GEORGE - TODD MCMAHON INC.
  710. McMORRAN, GORDON JAMES - WOLRIGE MAHON LIMITED
  711. McNEILL, DAVID BRUCE - HAYES, MCNEILL & PARTNERS LTD.
  712. NACKAN, ALLAN DAVID - A. FARBER & PARTNERS INC.
  713. NADEAU, ANDRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  714. NADON, EMILIE - RAYMOND CHABOT INC.
  715. NADON, JEAN-FRANCOIS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  716. NAKASKA, TIMOTHY
  717. NANTEL-LEGAULT, MARC
  718. NARFASON, HAROLD NEIL - ERNST & YOUNG INC.
  719. NARFASON, HAROLD NEIL - ERNST & YOUNG INC.
  720. NAUMIS, PETER - BDO CANADA LIMITED / BDO CANADA LIMITEE
  721. NELSON, ROBERT ROSS
  722. NEUDORF, GORDON VICTOR - MNP LTD / MNP LTEE
  723. NEVSKY, JOSHUA BRETT - ALVAREZ & MARSAL CANADA INC.
  724. NEWBERY-MITCHELL, CARYL - MNP LTD / MNP LTEE
  725. NEWBURY, SUSAN ISABEL - E. SANDS & ASSOCIATES INC.
  726. NEWTON, BRAD - KPMG INC.
  727. NG, ALEX EN HWA - D. MANNING & ASSOCIATES INC.
  728. NGUYEN, CATHERINE - PRICEWATERHOUSECOOPERS INC.
  729. NICOLINI, ISABELLA - MNP LTD / MNP LTEE
  730. NIEWERTH, SYLVIA - RAYMOND CHABOT INC.
  731. NOEL, FRANCOIS - RAYMOND CHABOT INC.
  732. NOEL, MARTINE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  733. NOISEUX, GILLES - NOISEUX SYNDIC INC.
  734. NORDSTROM, RONALD JAMES
  735. NORONHA, DAVID JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  736. NORRISH, VALERIE MAE
  737. NYKYFORUK, BARRY LEE - BARRY NYKYFORUK & ASSOCIATES INC.
  738. OAKMAN, BRADLEY JAMES - THE OAKMAN GROUP INC.
  739. ODHAMS, GUY WILLIAM LYNCH - GRANT THORNTON LIMITED
  740. OKOLITA, JOSEPH ANDREW - CAMERON - OKOLITA INC.
  741. ORR, ANDREA GWENN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  742. ORRELL, D. GEOFFREY - E. SANDS & ASSOCIATES INC.
  743. OWENS, BRENDA DARLENE
  744. PAGE, ALAN HERBERT - SCHWARTZ LEVITSKY FELDMAN INC.
  745. PAGE, ANTONY JOHN - A. JOHN PAGE & ASSOCIATES INC.
  746. PAGE, GENEVIEVE - RAYMOND CHABOT INC.
  747. PALLEN, RICHARD D - PRICEWATERHOUSECOOPERS INC.
  748. PALMER, WAYNE KEVIN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  749. PARE, MICHEL - MALLETTE SYNDICS ET GESTIONNAIRES INC.
  750. PARISI, JOSEPHINE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  751. PASCAL, NICOLAS - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  752. PAUL, LINDA JUNE - MNP LTD / MNP LTEE
  753. PEAKE, BARRY JOHN - PADDON + YORKE INC.
  754. PEAKE, NORMAN KENNETH - PADDON + YORKE INC.
  755. PEARL, KEN LAWRENCE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  756. PEDE, JENNIFER - PRICEWATERHOUSECOOPERS INC.
  757. PELECK, STEVEN PETER - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  758. PELLARIN, JEFF P.
  759. PELOQUIN, DAVID - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  760. PENNEY, IAN JASON - JANES & NOSEWORTHY LIMITED
  761. PENSTON, JEFFREY - WELKER & ASSOCIATES INC.
  762. PERNICA, JOSEPH
  763. PERRAULT, ANNE ISABELLE - ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  764. PERRAULT, ANNE ISABELLE - ANNE PERRAULT & ASSOCIE(S) / ASSOCIATES INC.
  765. PESNER, MICHAEL
  766. PETRIE, ALISON ANNE - PETRIE & ASSOCIATES INC.
  767. PETTAI, DAVID - HARRIS & PARTNERS INC
  768. PHANEUF, EMMANUEL - RAYMOND CHABOT INC.
  769. PICARD, DOMINIC STEPHANE - PRICEWATERHOUSECOOPERS INC.
  770. PICARD, JOEL WILLIAM JOSEPH - FONTAINE & ASSOCIATES INC
  771. PICHELLI, PETER - SCOTT, PICHELLI & EASTER LIMITED
  772. PICKERING, BEN ROSS
  773. PICKERING, PAUL - PAUL J. PICKERING LIMITED
  774. PICKETT, MICHELLE MARIE - PRICEWATERHOUSECOOPERS INC.
  775. PIGEON, FRANCE - GROUPE PIGEON SYNDICS INC.
  776. PIGEON, YVES
  777. PINDER, JEFFREY W. - PINDER BUECKERT & ASSOCIATES INC.
  778. PINSKY, MURRAY LEON - PINSKY, BISSON INC.
  779. POIRIER, ANN CLAIRE - GRANT THORNTON POIRIER LIMITED
  780. POIRIER, MARTIN - LEMIEUX NOLET INC.
  781. POIRIER, MARTIN - LEMIEUX NOLET INC.
  782. POLAK, NICOLE LYNN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  783. POLLACK, DANIEL A.
  784. POLLARD, ANGELA KAREN - POLLARD & ASSOCIATES INC.
  785. POMERLEAU, JOSEE - POMERLEAU & ASSOCIES SYNDIC INC.
  786. PONTING, DAVID SCOTT - A. FARBER & PARTNERS INC.
  787. POREPA, JODI - FTI CONSULTING CANADA INC.
  788. PORTER, CHRISTOPHER JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  789. POULIN DE COURVAL, JEAN-MARC
  790. POULIN, LUC - ERNST & YOUNG INC.
  791. POULOS, EUGENIA
  792. POUPART, PATRICK - POUPART SYNDIC INC.
  793. POWELL, ROBERT WADE - POWELL ASSOCIATES LTD
  794. POWELL, THOMAS - ALVAREZ & MARSAL CANADA INC.
  795. POWELL, TINA MARIE - WBLI INCORPORATED
  796. POWROZNIK, GARY DONALD - G. POWROZNIK GROUP INC.
  797. PRENTICE, COLIN JAMES - ERNST & YOUNG INC.
  798. PRENTICE, DEAN TERRENCE - MNP LTD / MNP LTEE
  799. PRICE, JEFFREY ROBERT - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  800. PRICE, ROBERT EDWIN - HUDSON & COMPANY INSOLVENCY TRUSTEES INC
  801. PRIMEAU, RICHARD - PRIMEAU PROULX & ASSOCIES INC.
  802. PRINCE, GREGORY NORMAN - PRICEWATERHOUSECOOPERS INC.
  803. PRINGLE, TREVOR BICKFORD - MSI SPERGEL INC
  804. PRITCHARD, BRIAN JOHN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  805. PRONOVOST, ERIC - RAYMOND CHABOT INC.
  806. PROULX, SYLVAIN - PRIMEAU PROULX & ASSOCIES INC.
  807. QUINN, DOUGLAS CHARLES - CAMERON - OKOLITA INC.
  808. QUINNEY, JASON PAUL - HOYES, MICHALOS & ASSOCIATES INC.
  809. QUINNEY, RICHARD GRAHAM - QUINNEY & ASSOCIATES LTD.
  810. RABY, BRIAN - BRIAN RABY & ASSOCIATES INC.
  811. RACICOT, EMMANUEL-HUGO - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  812. RACICOT, ROBERT P. - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  813. RANCOURT, NATHALIE - GINSBERG, GINGRAS & ASSOCIES/ASSOCIATES INC
  814. RASTAN, MINA - RASTAN & ASSOCIATES INC.
  815. RAUF, ADAM AKBAR - HOYES, MICHALOS & ASSOCIATES INC.
  816. REID, DAVID BARRY
  817. REID, TIMOTHY HUGH - ALVAREZ & MARSAL CANADA INC.
  818. REID, TIMOTHY HUGH - ALVAREZ & MARSAL CANADA INC.
  819. REID, TIMOTHY HUGH - ALVAREZ & MARSAL CANADA INC.
  820. REIDPATH, SUSAN KATHLEEN - PRICEWATERHOUSECOOPERS INC.
  821. REIMCHE, JONATHAN - PRICEWATERHOUSECOOPERS INC.
  822. REMILLARD, DENIS - JEAN FORTIN & ASSOCIES SYNDIC INC
  823. REMOLINO CIFUENTES, FRANCISCO - ALBERT GELMAN INC.
  824. RENAUD, JOCELYN - RAYMOND CHABOT INC.
  825. RENNIE, W. STEWART - BDO CANADA LIMITED / BDO CANADA LIMITEE
  826. REYNOLDS, DAVID THOMAS - DAVID REYNOLDS AND ASSOCIATES INC.
  827. REYNOLDS, PHILIP JOSEPH - KPMG INC.
  828. RICHARD, LAURIER
  829. RICHARDS, BRIANA
  830. RICHARDSON, DAVID IAN
  831. RICHER, FREIDA MARIE - GRANT THORNTON LIMITED
  832. RICKARD, MARIA - MARIA RICKARD & ASSOCIATES INC.
  833. RIDEOUT, KAREN MARIE - BROMWICH & SMITH INC.
  834. RISMAN, FRANK - RISMAN & ZYSMAN INC
  835. RITCHIE, CARL MEYER - MSI SPERGEL INC
  836. RIVARD, GILLES - JEAN FORTIN & ASSOCIES SYNDIC INC
  837. RIZARRI, HANS - CROWE SOBERMAN INC.
  838. ROBBS, KENNETH DAVID - FONTAINE & ASSOCIATES INC
  839. ROBERGE, JOSE - ROY, METIVIER, ROBERGE INC.
  840. ROBERGE, PATRICK - RAYMOND CHABOT INC.
  841. ROBERTS, CLINTON - PRICEWATERHOUSECOOPERS INC.
  842. ROBERTS, LISA JANE
  843. ROBILLARD, GILLES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  844. ROBINSON, PATRICIA - PAT ROBINSON INC.
  845. ROBINSON, RICHARD GEOFFREY E - ABAKHAN & ASSOCIATES INC.
  846. ROBITAILLE, MARTINE - RAYMOND CHABOT INC.
  847. RODIER, ERIC ALEX
  848. RODRIGUES, JERVIS CYRIL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  849. ROGERS, TERRENCE CHARLES - SMYTHE RATCLIFFE INSOLVENCY INC.
  850. ROMANIUK, STANLEY
  851. ROSEN, BRAHM HOWARD - ROSEN GOLDBERG INC.
  852. ROSEN, MARK S. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  853. ROSENBERG, JEFFREY RICHARD - FTI CONSULTING CANADA INC.
  854. ROSENTHAL, MARTIN P. - ERNST & YOUNG INC.
  855. ROSS, JOEL MARTIN - ROSEN GOLDBERG INC.
  856. ROSTANT, DEREK ANTHONY - KPMG INC.
  857. ROTFARB, ELLIOT JOEL - BRIEF & ASSOCIATES INC.
  858. ROULEAU, MARC MICHEL - DOYLE SALEWSKI INC.
  859. ROULEAU, MARC MICHEL - DOYLE SALEWSKI INC.
  860. ROUSSIMOFF-STOEFF, BORIS - PIERRE ROY & ASSOCIES INC.
  861. ROWAN, KENNETH ALAN - KEN ROWAN & ASSOCIATES INC.
  862. ROY, JACQUES - HOULE SYNDIC INC.
  863. ROY, MARCEL A - DEMERS BEAULNE INC.
  864. ROY, MATHIEU - PIERRE ROY & ASSOCIES INC.
  865. ROY, MAURICE
  866. ROY, PIERRE - PIERRE ROY & ASSOCIES INC.
  867. ROZON, DANIEL AUGUSTIN - GRANT THORNTON LIMITED
  868. RUMANEK, CARL - RUMANEK & COMPANY LTD.
  869. RUMANEK, JORDAN - RUMANEK & COMPANY LTD.
  870. RUSINEK, JACQUES DIDIE - RUSINEK & ASSOCIATES INC.
  871. RUSSO, JOANNE - RUSSO CORP.
  872. RUTMAN, ALLAN ARNOLD - ZEIFMAN PARTNERS INC.
  873. RYBACK, LAURA LEE - MNP LTD / MNP LTEE
  874. SAGOLILI, NICOLE ASHLEY - BDO CANADA LIMITED / BDO CANADA LIMITEE
  875. SALDANHA, DAVID PAUL - ERNST & YOUNG INC.
  876. SALEWSKI, PAUL EVAN - DOYLE SALEWSKI INC.
  877. SALYZYN, LEANNE ELIZABETH - SALYZYN & ASSOCIATES LIMITED
  878. SALYZYN, MICHAEL A. - SALYZYN & ASSOCIATES LIMITED
  879. SAMUELS, VICKY D. - MNP LTD / MNP LTEE
  880. SANDERSON, ROBERT OWEN
  881. SANDS, EARL GORDON
  882. SANDWITH, JOEL MATTHEW - HOYES, MICHALOS & ASSOCIATES INC.
  883. SANTORO, WENDY ANNE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  884. SAPIRO, CYRIL EDWIN
  885. SARIN, SUPRIYA
  886. SAUNDERS, HAROLD DAVID - CAMPBELL, SAUNDERS LTD
  887. SAUNDERS, JOHN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  888. SAUNDERS, MARSHA - FONTAINE & ASSOCIATES INC
  889. SAVAGE, JULIE ANNE - TAYLOR LEIBOW INC.
  890. SAVARY, MARC - LITWIN BOYADJIAN INC.
  891. SCHAEFER, SCOTT KENNETH - HOYES, MICHALOS & ASSOCIATES INC.
  892. SCHELLER, MICHELLE - MNP LTD / MNP LTEE
  893. SCHOFIELD, IAN PETER - MNP LTD / MNP LTEE
  894. SCHONFELD, S. HARLAN - SCHONFELD INC.
  895. SCHUR, BARRY
  896. SCOTT, JUDITH ANNE - MNP LTD / MNP LTEE
  897. SCULLION, JOAN - KEVIN THATCHER & ASSOCIATES LTD.
  898. SEGUIN, NATHALIE - N. SEGUIN INC.
  899. SERPONE, JOHANNE - LE GROUPE SERPONE SYNDIC DE FAILLITE INC.
  900. SHAPCOTTE, CHELSEA - MNP LTD / MNP LTEE
  901. SHARMA, ASHVIN - MSI SPERGEL INC
  902. SHARMA, KUNJAR MANI - KUNJAR SHARMA & ASSOCIATES INC.
  903. SHAW, LEONARD MICHAEL - BDO CANADA LIMITED / BDO CANADA LIMITEE
  904. SHERIFF, TODD Y. - SHERIFF & SOLE INC.
  905. SHERMAN, ADAM DANIEL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  906. SHIER, ROBERT - MNP LTD / MNP LTEE
  907. SHINER, ALAN
  908. SHOLDICE, MURRAY WILLIAM - A. FARBER & PARTNERS INC.
  909. SHULHA, CALVIN TED - GRANT THORNTON LIMITED
  910. SICILIANO, VINCE F. - BDO CANADA LIMITED / BDO CANADA LIMITEE
  911. SIERADZKI, DAVID - KSV KOFMAN INC.
  912. SILLIKER, TARA REA - WBLI INCORPORATED
  913. SIRRS, ERIC ALFRED - MNP LTD / MNP LTEE
  914. SKLAR, DAVID - DAVID SKLAR & ASSOCIATES INC.
  915. SLEETH, JORDEN DAVID - KPMG INC.
  916. SLOCOMBE, GARETH FREDERICK - G. SLOCOMBE & ASSOCIATES INC.
  917. SMELT, SHEILA - SHEILA SMELT AND ASSOCIATES INC.
  918. SMITH, ANDREW WILLIAM - CROWE MACKAY & COMPANY LTD
  919. SMITH, BRANDON - IRA SMITH TRUSTEE & RECEIVER INC.
  920. SMITH, CHARLA - GRANT THORNTON LIMITED
  921. SMITH, DAVID LINCOLN - BROMWICH & SMITH INC.
  922. SMITH, GORDON GENE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  923. SMITH, IRA C - IRA SMITH TRUSTEE & RECEIVER INC.
  924. SMITH, ROBERT WILLIAM - MNP LTD / MNP LTEE
  925. SNEDDEN, NANCY LEANNE - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  926. SOBEL, DANIEL - GRANT THORNTON LIMITED
  927. SOLE, JEFFREY MARTIN - SHERIFF & SOLE INC.
  928. SOLOMON, SHERRY LYNN - RUMANEK & COMPANY LTD.
  929. SOUCY, JEAN-FRANCOIS - RAYMOND CHABOT INC.
  930. SPERGEL, ALAN HARVEY - MSI SPERGEL INC
  931. ST-AMOUR, ERIC - PRICEWATERHOUSECOOPERS INC.
  932. ST-GEORGES, PIERRE - MNP LTD / MNP LTEE
  933. ST-PIERRE, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  934. STACK, SEAN - S. R. STACK & COMPANY LTD.
  935. STACK, SHAWN ANDREW - BROMWICH & SMITH INC.
  936. STAPLEY, SHARON PATRICIA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  937. STATZ, MICHELLE KATHLEEN - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  938. STEELE-MACSWEEN, MARIANNE - MACKENZIE, GILLIS, MACDOUGALL INC.
  939. STEHELIN, PAUL ALBERT - GRANT THORNTON POIRIER LIMITED
  940. STEHELIN, PAUL ALBERT - GRANT THORNTON POIRIER LIMITED
  941. STEHELIN, PAUL ALBERT - GRANT THORNTON POIRIER LIMITED
  942. STEINER, GLENN - CAMERON - OKOLITA INC.
  943. STELZER, ROBERT - A. FARBER & PARTNERS INC.
  944. STEPANUIK, CHRISTOPHER C. - ERNST & YOUNG INC.
  945. STERN, LINDA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  946. STERN, LINDA - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  947. STEVENSON, DAVID WILLIAM
  948. STEWART, DAVID
  949. STEWART, JAMES HERBERT
  950. STEWART, KIMBERLEY ELIZABETH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  951. STOCCO, CHRISTOPHER A. MARIO - PRICEWATERHOUSECOOPERS INC.
  952. STOPPEL, JAYSON - BDO CANADA LIMITED / BDO CANADA LIMITEE
  953. STRADIOTTI, MATHEW STEVEN
  954. STRAND, SONYA J. - PADDON + YORKE INC.
  955. STUBER, JANICE - MNP LTD / MNP LTEE
  956. STUIVE, DOUGLAS - MNP LTD / MNP LTEE
  957. SU, PHONG (VINCENT) - PHONG SU & ASSOCIATES INC.
  958. SUDANO, REBECCA SUSAN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  959. SUGENG, NATHANIEL PETER - FONTAINE & ASSOCIATES INC
  960. SULLIVAN, CLARK ALLEN - SULLIVAN & ASSOCIATES INC.
  961. SULLIVAN, PATRICK - LE GROUPE FULLER LANDAU INC.
  962. SURMINSKY, DARRIN - MNP LTD / MNP LTEE
  963. SURPRENANT, ANDRE
  964. SUTHERLAND, ROBERT ALAN - KPMG INC.
  965. SUTTON, YVONNE CELINE - MNP LTD / MNP LTEE
  966. SWIDLER, JOHN J - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  967. SYKORA, SANDRA MARIA - HOYES, MICHALOS & ASSOCIATES INC.
  968. SYLVESTRE, CHANTAL
  969. SZYPULA, CHESTER RICHARD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  970. TAIT, ELIZABETH ANNE - GOLDHAR & ASSOCIATES LTD
  971. TAKASH, ROBERT - MNP LTD / MNP LTEE
  972. TANNENBAUM, BRYAN A - COLLINS BARROW TORONTO LIMITED
  973. TARDIF, KARINA - RAYMOND CHABOT INC.
  974. TAVES, SUSAN EVELYN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  975. TAYLOR, LEIGH COLEMAN - L. C. TAYLOR & CO. LTD.
  976. TAYLOR, ROBERT JAMES - ERNST & YOUNG INC.
  977. TAYLOR-MANCUSI, JILLIAN ROBYN - L. C. TAYLOR & CO. LTD.
  978. TERTIGAS, KONSTANTINOS (GUS) - ERNST & YOUNG INC.
  979. TESSIS, KENNETH MARK - GOLDHAR & ASSOCIATES LTD
  980. THADANI, ANAND
  981. THATCHER, KEVIN JAMES - KEVIN THATCHER & ASSOCIATES LTD.
  982. THERRIEN, GUILLAUME - RAYMOND CHABOT INC.
  983. THIBAULT, ANDRE - RAYMOND CHABOT INC.
  984. THIBAULT, MICHEL - RAYMOND CHABOT INC.
  985. THIBODEAU, ANDRE - JEAN FORTIN & ASSOCIES SYNDIC INC
  986. THODE, DOUGLAS JOHN - D. THODE & ASSOCIATES INC.
  987. THOMPSON, JOHN CURRIE - BDO CANADA LIMITED / BDO CANADA LIMITEE
  988. THOMPSON, SHANNON PATRICIA - SURGESON CARSON ASSOCIATES INC.
  989. THOMSON, MARK NORMAN ANDREW - MNP LTD / MNP LTEE
  990. TILLMAN, ANTHONY JOSEPH - KPMG INC.
  991. TITLE, SHELDON JAY - MNP LTD / MNP LTEE
  992. TO, KIMBERLY WAI FAN - E. SANDS & ASSOCIATES INC.
  993. TO, NICHOLAS - GRANT THORNTON LIMITED
  994. TOMAN, TRACEY MARIE - DOYLE SALEWSKI INC.
  995. TOUCHIE, JAMES GORDON - J.G. TOUCHIE & ASSOCIATES LTD
  996. TRAHAN, GINETTE
  997. TRAVITSKY, SHAWN - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  998. TREACY, KEVIN JAMES - KPMG INC.
  999. TREMBLAY, CHARLES - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  1000. TREMBLAY, FABIEN - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  1001. TREMBLAY, GILLES - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  1002. TRUDEAU, CLAUDE E - RAYMOND CHABOT INC.
  1003. TRUDEAU, MARTIN - PIERRE ROY & ASSOCIES INC.
  1004. TRYPKA, BRIAN CHARLES
  1005. TUCK, ANDREW - ERNST & YOUNG INC.
  1006. TULL, ROBERT A - BLUMER LAPOINTE TULL & ASSOCIES SYNDICS INC.
  1007. TURCOTTE, NORMAND J - JOLIN, TURCOTTE & ASSOCIES INC
  1008. TURCOTTE, YVES - ROY, METIVIER, ROBERGE INC.
  1009. TURNER, TAMMY
  1010. TZICAS, GEORGE P. - LE GROUPE SERPONE SYNDIC DE FAILLITE INC.
  1011. VACHON, VERONIQUE - RAYMOND CHABOT INC.
  1012. VAN EYK, PAUL - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  1013. VAN HOUTTE, PATRICE
  1014. VAN WYK, BRIDGET ANNE - A. FARBER & PARTNERS LTD.
  1015. VARGA, GEOFFREY EUGENE
  1016. VENABLES, JOHN DOUGLAS
  1017. VERDIER, MICHEL - MICHEL VERDIER & ASSOCIES INC
  1018. VERES, BRIAN JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  1019. VERMETTE, MICHAEL JOSEPH - PRICEWATERHOUSECOOPERS INC.
  1020. VILLENEUVE, ERIC - TREMBLAY & COMPAGNIE SYNDICS ET GESTIONNAIRES LTEE
  1021. VINCENT, ERIC - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  1022. VINCENT, SYLVAIN - ERNST & YOUNG INC.
  1023. VINCENT, YVES - RICHTER ADVISORY GROUP INC / RICHTER GROUPE CONSEIL INC
  1024. VININSKY, MITCHELL - KSV KOFMAN INC.
  1025. VISENTIN, BARBARA LYNN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  1026. WALBY-PARCHOMA, DAWN MICHELLE - PRICEWATERHOUSECOOPERS INC.
  1027. WALKER, JAMES BRADFIELD - JAMES B. WALKER & CO. LTD
  1028. WALKER, JOHN - ALVAREZ & MARSAL CANADA INC.
  1029. WARGA, BRENT MICHAEL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  1030. WARING, ARTHUR CHARLES - A.C. WARING & ASSOCIATES INC.
  1031. WARNER, KAREN - BDO CANADA LIMITED / BDO CANADA LIMITEE
  1032. WASSERMAN, HOWARD MELVIN
  1033. WATSON, GREGORY PAUL - FTI CONSULTING CANADA INC.
  1034. WEAVER, TRACEY - PRICEWATERHOUSECOOPERS INC.
  1035. WEBB, JEFFREY THOMAS
  1036. WEBER, WAYNE - GRANT THORNTON POIRIER LIMITED
  1037. WEDLAKE, PETER DOUGLAS - GRANT THORNTON LIMITED
  1038. WEISZ, DANIEL RAPHAEL - COLLINS BARROW TORONTO LIMITED
  1039. WELKER, CHRISTOPHER - WELKER & ASSOCIATES INC.
  1040. WELKER, HANS PETER - WELKER & ASSOCIATES INC.
  1041. WELKER, STEVEN - WELKER AND COMPANY INC.
  1042. WENGLE, MELANIE SUE - A. FARBER & PARTNERS INC.
  1043. WENTZELL, MARK EVERETT - GRANT THORNTON LIMITED
  1044. WEST, ROBERT RANDOLPH - R. WEST & ASSOCIATES INC.
  1045. WEST-CHOW, DESMOND ELLIOTT - GOTH & COMPANY LTD.
  1046. WESTGEEST, LAURENCE G. A.
  1047. WHITE, ROBYN JANE
  1048. WHITEHEAD, GRAEME C.F. - A. FARBER & PARTNERS INC.
  1049. WIDE, MARCUS ALEXANDER
  1050. WIEBE, JAKE - GRANT THORNTON LIMITED
  1051. WIHNAN, JOYCE PATRICIA - WIHNAN TRUSTEE CORPORATION
  1052. WILCZYNSKI, ANDREW - PRICEWATERHOUSECOOPERS INC.
  1053. WILDMAN, JULIE LAURA - HOYES, MICHALOS & ASSOCIATES INC.
  1054. WILKIE, JOSEPH ALBERT - WBLI INCORPORATED
  1055. WILLIAMS, BRIAN FREDRICK - CAMERON - OKOLITA INC.
  1056. WILLIAMS, JAMES STEWART - JAMES WILLIAMS & ASSOCIATES INC.
  1057. WILLIAMS, RICHARD - JAMES WILLIAMS & ASSOCIATES INC.
  1058. WILLIAMS, WALTER ALEXANDER - VINE AND WILLIAMS INC
  1059. WILSON, JOHN STEPHENSON
  1060. WILSON, JOHN STEPHENSON
  1061. WIZMAN, IGAL - DELOITTE RESTRUCTURING INC/RESTRUCTURATION DELOITTE INC
  1062. WONG, BRENDA - COLLINS BARROW TORONTO LIMITED
  1063. WOO, DANNY - ERNST & YOUNG INC.
  1064. WOO, JANE - A. FARBER & PARTNERS INC.
  1065. WOOD, BRENDA - BDO CANADA LIMITED / BDO CANADA LIMITEE
  1066. WOOD, BRENDA M. - PADDON + YORKE INC.
  1067. WOOD, DAVID STANLEY - BOALE, WOOD & COMPANY LTD.
  1068. WOOD, PATRICIA EILEEN - MNP LTD / MNP LTEE
  1069. WOOD, VERNE - MNP LTD / MNP LTEE
  1070. WOOTTON, DANIEL KENNETH - GRANT THORNTON LIMITED
  1071. WRIGHT, MICHAEL STANLEY JR - BDO CANADA LIMITED / BDO CANADA LIMITEE
  1072. WYNBERG, SAMUEL LEONARD - BRIEF & ASSOCIATES INC.
  1073. YANCH, JAMES ROBERT
  1074. YANDRESKI, ANDREA - ALVAREZ & MARSAL CANADA INC.
  1075. YAO, LIANG (ALLEN) - ERNST & YOUNG INC.
  1076. YAU, EDMUND - ERNST & YOUNG INC.
  1077. YAU, NORMA ILENE - HOYES, MICHALOS & ASSOCIATES INC.
  1078. YIFEI, HAN - ERNST & YOUNG INC.
  1079. YORKE, CLYDE EDWIN - PADDON + YORKE INC.
  1080. YUNG, DELWIN CHUN-CHEONG
  1081. ZANNI, ROBERT JOSEPH - BDO CANADA LIMITED / BDO CANADA LIMITEE
  1082. ZASPALIS, TONY
  1083. ZEALAND, KENNETH ALLEN - MNP LTD / MNP LTEE
  1084. ZICAT, YANNICK - PRICEWATERHOUSECOOPERS INC.
  1085. ZIELSKI, FRANKLIN J - F.J. ZIELSKI & ASSOCIATES INC.
  1086. ZIELSKI, FRANKLIN JASON - F.J. ZIELSKI & ASSOCIATES INC.
  1087. ZIZZO, CHARLES JOSEPH
  1088. ZUK, CHRISTINE LOUISE - VINE AND WILLIAMS INC
  1089. ZWAIG ASSOCIATES INC. C/O BDO CANADA LTD - BDO CANADA LIMITED / BDO CANADA LIMITEE
  1090. ZWEIG, MARVIN IRVING - MNP LTD / MNP LTEE
  1091. ZYSMAN, MARVIN - RISMAN & ZYSMAN INC
  1092. de BILLY-TREMBLAY, SOLANGE - de BILLY-TREMBLAY & ASSOCIES INC.
  1093. de BILLY-TREMBLAY, SOLANGE - de BILLY-TREMBLAY & ASSOCIES INC.