UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE

In Regarding PACIFIC ENERGY RESOURCES, LTD., et al., Debtors.

) ) ) ) ) )

Chapter 11 Case No. 09-10785 (KJC) (Jointly Administered)

FEE AUDITORS FINAL REPORT REGARDING INTERIM FEE APPLICATION OF ZOLFO COOPER MANAGEMENT, LLC, FOR THE THIRD INTERIM PERIOD This is the final report of Warren H. Smith & Associates, P.C., acting in its capacity as fee auditor in the above-captioned bankruptcy proceedings, regarding the Fee Application of Zolfo Cooper Management, LLC, for the Third Interim Period (the Application). BACKGROUND 1. Zolfo Cooper Management, LLC (Zolfo Cooper), was retained to provide

restructuring management services to the debtors-in-possession. In the Application, Zolfo Cooper seeks approval of fees totaling $368,257.50 and costs totaling $16,612.55 for its services from September 1, 2009, through November 30, 2009 (the Application Period). 2. In conducting this audit and reaching the conclusions and recommendations

contained herein, we reviewed in detail the Application in its entirety, including each of the time and expense entries included in the exhibits to the Application, for compliance with Local Rule 2016-2 of the Local Rules of the United States Bankruptcy Court for the District of Delaware, Amended Effective February 1, 2010, and the United States Trustee Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses Filed Under 11 U.S.C. 330, Issued January 30,
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1996 (the Guidelines), as well as for consistency with precedent established in the United States Bankruptcy Court for the District of Delaware, the United States District Court for the District of Delaware, and the Third Circuit Court of Appeals. We served on Zolfo Cooper an initial report based on our review, and received a response from Zolfo Cooper, portions of which response are quoted herein. DISCUSSION 3. In our initial report, we noted two instances in which Zolfo Cooper billed the estate

for time spent preparing an invoice to the Debtors: 11/4/2009 11/4/2009 JCD JCD 1.4 0.2 553.00 79.00 Prepared invoice so that ZC accounting could send out a bill to the Company for August Review final August invoice for ZC and send along to Pacific for payment

While a firms activities in preparing a fee application, including drafting the narrative, may be compensable, we believe that the compensable activities are limited to those necessary to conform an ordinary invoice (of the sort that would be issued in a non-bankruptcy matter) to the requirements of applicable bankruptcy law and bankruptcy court orders. We interpret the above time entries as reflecting non-compensable administrative activities.1 We asked Zolfo Cooper to provide further explanation regarding these fees. Zolfo Cooper provided the following response:

The cited time entries may be contrasted with the following entries that reflect activities that appear to be compensable: 11/5/2009 11/9/2009 JCD JCD 1.8 0.6 711.00 237.00 Prepared the August fee statement for ZC to be filed with the court. Finalize the August fee app after one final review. Send off to counsel to be filed.

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The work performed by Jesse DelConte was done precisely to take the invoice generated from accounting and conform it to the requirements of a monthly fee statement. Those specific task performed by Mr. DelConte are as follows: Gather all professional time descriptions and consolidate into a single file; Review all time descriptions and associated matter codes to ensure that work is being categorized consistently by all professionals; Determine hours worked and compensation earned by each professional by service provided; Create summary charts that describe the time incurred and services provided by each executive officer and staff employee; and Prepare a staffing report summarizing the roles of each Zolfo Cooper employee assigned to the Pacific Energy project

For the 0.2 hour time block in question, the purpose of the work was to locate, review and reissue the August fee statement pursuant to Pacific Energy's request, as they had misplaced the original copy. We appreciate this response. However, we believe that Zolfo Cooper has failed to meet its burden of showing why these entries do not reflect non-compensable administrative activities. Thus, we recommend a reduction of $632.00 in fees for these time entries. 4. 9/1/2009 9/11/2009 In our initial report, we noted two inadequately detailed railway fare charges: SW SW Ground Transportation - Train Ground Transportation - Train 178.00 268.00

For each charge, we asked Zolfo Cooper to provide additional information. Zolfo Cooper provided the following response: ... please see Exhibit A, appended hereto, for further detail of Scott Winn's Ground Transportation - Train, including the class of carriage for rail travel and the points between which Mr. Winn traveled. Zolfo Cooper proposes a reduction in its expenses of $108.00 to account for the difference between business class and coach travel since business class travel adds $27.00 to each one way fare. We have attached the referenced exhibit as Response Exhibit 1. We appreciate Zolfo Coopers response and thus recommend a reduction of $108.00 in expenses.

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5.

In our initial report, we noted a number of inadequately detailed expense items

described as Ground Transportation. See Exhibit A. We asked Zolfo Cooper to review Exhibit A and, for each item, to provide additional information relevant to a determination of the reasonableness of the expense. Zolfo Cooper provided the following response: ... please see Exhibit B, appended hereto, for further detail of Zolfo Cooper's Ground Transportation, including the class of carriage for rail travel, the points between which the professional was transported. These expenses were all incurred to transport Messrs. Winn and Delconte to and from the client site where work was being performed. These charges are actual expenses charged by third parties without mark up and are reasonable. We have attached the referenced exhibit as Response Exhibit 2. We appreciate this response. However, we do not believe Zolfo Cooper has met its burden of showing why a more economical taxi service could not have been used instead of the car services itemized in Response Exhibit 2. Our research2 indicates that average taxi fares for these itineraries amount to a total of $1,469.77 in the aggregate for these trips,3 which is $1,104.70 less than the $2,574.47 reimbursement sought by

www.taxifarefinder.com. This figure was calculated as follows: a) The distance for points originating in Summit, NJ to Newark Penn Station, NJ, are on average 16.62 miles. Taxi fare in this region is $2.50 plus $2.00 per mile, or $35.74 for this distance of travel. The addition of 15% gratuity ($5.36) would bring the total cost of this itinerary to $41.10. Thus, we recommend a reduction of $45.20 for the 9/1/2009 trip by car service from Summit, NJ to Newark Penn Station, NJ ($86.30 minus $41.10). b) The taxi fares from LGA Airport, NY, to various destination points in New York, NY, are approximately $28.81 on average. Thus, we recommend a reduction of $66.99 for the 8/23/2009 trip by car service from LGA Airport, NY, to an unspecified destination in New York, NY ($95.80 minus $28.81). c) From 8/31/2009 through 10/9/2009, there are twelve (12) one-way trips itemized to and from LAX Airport, CA, and Pacific Energy. The estimated one-

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Zolfo Cooper. Thus, we recommend a reduction of $1,104.70 in expenses. 6. We noted during the Application Period that the Meals category lacked adequate

detail. We asked Zolfo Cooper to please state the specific amount for each meal in this category, as well as provide further explanation regarding each meal charge. Zolfo Cooper provided the following response: ... please see Exhibit C, appended hereto, for further detail of Zolfo Cooper's Meal Charges, including the number of diners, the reason the cost of the meal was charged, and the city in which the meal was consumed. Note that our Firm's internal employee policy establishes a meal cap at thirty dollars ($30.00) for lunch and fifty dollars ($50.00) for dinner for Zolfo Cooper diners (absent unusual circumstances.) As such, all of the meals charged are reasonable and are subject to our Firm's policy on meal caps. We have attached the referenced exhibit as Response Exhibit 3. We appreciate this response and have no objection to most of these expenses. However, based on the fee detail time records for each professional, we believe that Zolfo Cooper has failed to meet the burden of showing that the meals provided on October 2 and 5, 2009, for Scott Winn ($12.39 each), and the meal provided on October 13, 2009, for Jesse DelConte ($14.92) were necessitated specifically by work performed in the

way taxi fare between these locations is $70.87, including gratuity. Thus, we recommend a reduction of $557.16 for the twelve trips between LAX Airport and Pacific Energy for the Application Period ($1,407.60 minus $850.44 ($70.87 x 12)). d) From 8/31/2009 through 10/9/2009, there are eleven (11) one-way trips itemized to and from JFK Airport, NY, and unspecified locations in New York, NY. The estimated one-way taxi fares between JFK Airport and various points in Manhattan are $49.22 on average. Thus, we recommend a reduction of $435.35 for the eleven trips between JFK Airport and unspecified locations in New York, NY, for the Application Period ($976.77 minus ($49.22 x 11)). The total recommended reduction is $1,104.70 ($45.20 + $66.99 + $557.16 + $435.35).
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Pacific Energy matter.4 Thus, we recommend a reduction of $39.70 (($12.39 x 2) + $14.92) in expenses. 7. In our initial report, we noted several Telephone charges that appear to relate to

the cell phones of Zolfo Cooper professionals: 9/9/2009 9/15/2009 10/9/2009 10/15/2009 11/24/2009 JDC MC JDC MC MC Telephone Telephone Telephone Telephone Telephone 76.45 93.62 76.39 127.35 123.55

We asked Zolfo Cooper to state whether each charge is based on the attribution of specific calls to the client, or the percentage of the professionals time spent on the client, or on some other basis. Zolfo Cooper provided the following response: a. 9/9/2009 - $76.45 - Cost of Jesse DelConte's monthly cell phone and blackberry charges. No allocation is being made, as 100% of Mr. DelConte's billable hours related to Pacific Energy during the relevant period. 9/15/2009 - $93.62 - Cost of Mark Cervi's monthly cell phone and blackberry charges. No allocation is being made, as 100% of Mr. Cervi's billable hours related to Pacific Energy during the relevant period. 10/9/2009 - $76.39 - Cost of Mr. DelConte's monthly cell phone and blackberry charges. No allocation is being made, as 100% of Mr. DelConte's billable hours related to Pacific Energy during the relevant period. 10/15/2009 - $127.35 - Cost of Mr. Cervi's monthly cell phone and blackberry charges. No allocation is being made, as 100% of Mr. Cervi's billable hours related to Pacific Energy during the relevant period. However, upon review of the supporting details we noted that this charge included text messaging service and thus only $93.55 should have been charge to Pacific Energy. ZC proposes a $30 adjustment to this line item.

b.

c.

d.

According to the Applicants fee detail time entries, the identified professionals spent less than 3.0 hours working on the Pacific Energy case on the dates for which these meal reimbursements are requested.
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e.

11/24/2009 - $123.55 - Cost of Mr. Cervi's monthly cell phone and blackberry charges. No allocation is being made, as 100% of Mr. Cervi's billable hours related to Pacific Energy during the relevant period. However, upon review of the supporting details we noted that this charge included text messaging service and thus only $93.55 should have been charged to Pacific Energy. ZC proposes a $30 adjustment to this line item.

We appreciate this response. However, while we accept the information from Zolfo that 100% of each professionals billable time during the relevant period was related to the Pacific Energy matter, there is no indication that each professionals cell phone was utilized solely for professional purposes for this estate. As such, we believe that Zolfo has not carried its burden of showing that these expenses should be reimbursed by the estate. Thus, we recommend a reduction of $497.36 for these cell phone charges. 8. In our initial report, we noted that each of the expense items described as Air

Transportation is inadequately detailed: 9/4/2009 9/8/2009 9/11/2009 9/14/2009 9/17/2009 9/21/2009 9/24/2009 9/28/2009 10/1/2009 10/5/2009 10/8/2009 JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC Air Transportation Air Transportation Air Transportation Air Transportation Air Transportation Air Transportation Air Transportation Air Transportation Air Transportation Air Transportation Air Transportation 619.60 619.60 619.60 619.60 619.60 619.60 619.60 619.60 619.60 619.60 619.60

For each such charge, we asked Zolfo Cooper to provide additional details. Zolfo Cooper provided further information that is attached hereto as Response Exhibit 4. We appreciate this response and have no objection to these expenses.

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CONCLUSION 9. Thus we recommend approval of fees in the amount of $367,625.50 ($368,257.50

minus $632.00) and expenses in the amount of $14,862.79 ($16,612.55 minus $1,749.76) for Zolfo Coopers services for the Application Period.

Respectfully submitted, WARREN H. SMITH & ASSOCIATES, P.C.

By: Warren H. Smith Texas State Bar No. 18757050 325 N. St. Paul Street, Suite 1250 Republic Center Dallas, Texas 75201 214-698-3868 214-722-0081 (fax) whsmith@whsmithlaw.com FEE AUDITOR

CERTIFICATE OF SERVICE I hereby certify that a true and correct copy of the foregoing document has been served via First-Class United States mail to the attached service list on this 26th day of May 2010.

Warren H. Smith

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SERVICE LIST The Applicant Scott Winn Mark Cervi Zolfo Cooper Management, LLC 101 Eisenhower Parkway Roseland, NJ 07068 United States Trustee Office of the United States Trustee 844 N. King Street, Room 2207 Lock Box 35 Wilmington, DE 19801 Counsel to the Debtors Laura Davis Jones, Esq. Ira D. Kharasch, Esq. Scotta E. McFarland, Esq. Robert M. Saunders, Esq. James E. ONeill, Esq. Kathleen P. Makowski, Esq. Pachulski Stang Ziehl & LLP 919 North Market Street, 17th Floor P.O. Box 8705 Wilmington DE 19899-8705 Counsel to the Debtors Ian S. Fredericks, Esq. Skadden Arps, Slate, Meagher & Flom LLP One Rodney Square P.O. Box 636 Wilmington, DE 19899 Special Counsel to the Debtors Penelope Parmes, Esq. Rutan & Tucker, LLP 611 Anton Boulevard 14th Floor Costa Mesa, CA 92626 Canadian Counsel to the Debtors Jensen Lunny MacInnes Law Corp. H.C. Ritchie Clark, Q.C. P.O. Box 12077 Suite 2550 555 West Hastings Street Vancouver, BC V6B 4N5 Engineering Consultant to the Debtors Mark A. Clemans Millstream Energy, LLC 4918 Menlo Park Drive Sugarland, TX 77479 Special Oil and Gas Transactional Counsel to the Debtors Anthony C. Marino, Esq. Schully, Roberts, Slattery & Marino PLC Energy Centre 1100 Poydras Street, Suite 1800, New Orleans, LA 70163 Financial Advisor to the Debtors Curtis A. McClam Deloitte Financial Advisory Services LLP 350 South Grand Ave, Ste. 200 Los Angeles, CA 90071 Financial Advisor to the Debtors John Rutherford Lazard Freres & Co. LLC 30 Rockefeller Plaza, 61st Floor New York, NY 10020

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Co-Counsel to the Official Committee of Unsecured Creditors David B. Stratton, Esq. James C. Carignan, Esq. Pepper Hamilton LLP Hercules Plaza, Suite 1500 1313 Market Street Wilmington, DE 19899 Co-Counsel to the Official Committee of Unsecured Creditors Filiberto Agusti, Esq. Steven Reed, Esq. Joshua Taylor, Esq. Steptoe & Johnson LLP 1330 Connecticut Avenue NW Washington, DC 20036

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Exhibit A 8/23/2009 8/31/2009 8/31/2009 9/1/2009 9/3/2009 9/4/2009 9/8/2009 9/8/2009 9/10/2009 9/11/2009 9/14/2009 9/14/2009 9/17/2009 9/17/2009 9/21/2009 9/21/2009 9/24/2009 9/25/2009 9/28/2009 9/28/2009 10/1/2009 10/5/2009 10/5/2009 10/8/2009 10/9/2009 JDC JDC JDC SW JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC JDC Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation Ground Transportation 95.80 121.20 79.28 94.30 115.20 152.34 121.20 65.42 115.20 108.10 121.20 65.42 102.40 92.58 123.20 65.42 115.20 110.98 121.20 65.42 115.20 121.20 73.99 115.20 97.82

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Response Exhibit 1 PacificEnergyResources

FeeApplicationDetailfortheThirdInterim Period ResponsetoParagraph5ofthePreliminaryFeeAuditorReportGroundTransportation Expense Modeof Trans portation

Date ScottWinn 9/1/2009(1) 9/1/2009(1) 9/11/2009(2) 9/11/2009(2)

Billed Amount

Class

Origin

Destination

89.00 89.00 119.00 149.00

Train Train Train Train

Business Business Business Business

NewarkPennStation,NJ Wilmington,DE NewarkPennStation,NJ Wilmington,DE

Wilmington,DE NewarkPennStation,NJ Wilmington,DE NewarkPennStation,NJ

Footnote
(1) (2)

Thesetwochargeswerelistedasonechargefor$178.00onthefeestatement. Thesetwochargeswerelistedasonechargefor$268.00onthefeestatement.

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Response Exhibit 2 PacificEnergyResources

FeeApplicationDetailfortheThirdInterimPeriod ResponsetoParagraph6ofthePreliminaryFeeAuditorReportGround TransportationExpense Billed Amount
(1) (1)

Date ScottWinn 9/1/2009 9/1/2009 JesseDelConte 8/23/2009 8/31/2009 8/31/2009 9/3/2009 9/4/2009 9/8/2009 9/8/2009 9/10/2009 9/11/2009 9/14/2009 9/14/2009 9/17/2009 9/17/2009 9/21/2009 9/21/2009 9/24/2009 9/25/2009 9/28/2009 9/28/2009 10/1/2009 10/5/2009 10/5/2009 10/8/2009 10/9/2009 Footnote
(1)

Modeof Transportation Cab CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService CarService

Class NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA NA

Origin Wilmington,DE TrainStation Summit,NJ LGAAirport,NY LAXAirport,CA NewYork,NY PacificEnergy JFKAirport,NY LAXAirport,CA NewYork,NY PacificEnergy JFKAirport,NY LAXAirport,CA NewYork,NY PacificEnergy JFKAirport,NY LAXAirport,CA NewYork,NY PacificEnergy JFKAirport,NY LAXAirport,CA NewYork,NY PacificEnergy LAXAirport,CA NewYork,NY PacificEnergy JFKAirport,NY

Destination Wilmington,DECourt House NewarkPennStation,NJ NewYork,NY PacificEnergy JFKAirport,NY LAXAirport,CA NewYork,NY PacificEnergy JFKAirport,NY LAXAirport,CA NewYork,NY PacificEnergy JFKAirport,NY LAXAirport,CA NewYork,NY PacificEnergy JFKAirport,NY LAXAirport,CA NewYork,NY PacificEnergy JFKAirport,NY LAXAirport,CA PacificEnergy JFKAirport,NY LAXAirport,CA NewYork,NY

8.00 86.30 95.80 121.20 79.28 115.20 152.34 121.20 65.42 115.20 108.10 121.20 65.42 102.40 92.58 123.20 65.42 115.20 110.98 121.20 65.42 115.20 121.20 73.99 115.20 97.82

Thesetwochargeswerelistedasonechargefor$94.30onthefeestatement.

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Response Exhibit 3 PacificEnergyResources

FeeApplicationDetailfortheThirdInterimPeriod ResponsetoParagraph7ofthePreliminaryFeeAuditorReport MealExpense Billed Amount Numberof Diners

Date ScottWinn 10/2/2009 10/5/2009 MarkCervi 9/8/2009 9/11/2009 9/17/2009 JesseDelConte

(1)

Location

Meal

Reason

12.39 12.39

NewYork,NY NewYork,NY

1 Lunch 1 Lunch

WorkingMeal WorkingMeal

40.72 18.58 15.75

LongBeach,CA LongBeach,CA LongBeach,CA

2 Lunch 1 Lunch 1 Lunch

WorkingMeal WorkingMeal WorkingMeal

8/19/2009 9/1/2009 9/1/2009 9/2/2009 9/2/2009 9/8/2009 9/9/2009 9/9/2009 9/10/2009 9/11/2009 9/14/2009 9/14/2009

8.00 46.58 36.13 50.00 28.54 42.50 42.29 50.00 39.64 15.29 50.00

LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA NewYork,NY LongBeach,CA LongBeach,CA

1 1 2 1 2 1 1 2 2 1 1

Dinner Dinner Lunch Dinner Lunch Dinner Dinner Lunch Lunch Lunch Dinner Lunch

OutofTownMeal OutofTownMeal OutofTownMealwithcolleague(s) OutofTownMeal OutofTownMealwithcolleague(s) OutofTownMeal OutofTownMeal OutofTownMealwithcolleague(s) OutofTownMealwithcolleague(s) WorkingMeal OutofTownMeal OutofTownMealwithcolleague(s)

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9/15/2009 9/15/2009 9/16/2009 9/17/2009 9/21/2009 9/21/2009 9/22/2009 9/22/2009 9/23/2009 9/23/2009 9/28/2009 9/28/2009 9/29/2009 9/29/2009 9/30/2009 9/30/2009 10/2/2009 10/5/2009 10/5/2009 10/6/2009 10/6/2009 10/7/2009 10/7/2009 10/8/2009 10/8/2009

33.24 50.00 18.99 18.60 35.86 49.70 22.45 50.00 17.40 42.50 17.78 34.53 10.65 42.07 7.84 50.00 5.49 14.28 16.19 34.53 23.16 50.00 46.85 31.87 35.33

LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA NewYork,NY LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA LongBeach,CA

2 1 2 2 1 1 2 1 2 1 2 1 1 1 1 1 1 1 2 1 2 1 2 1 2

Dinner Lunch Lunch Dinner Dinner Lunch Dinner Lunch Dinner Lunch Dinner Lunch Dinner Lunch Dinner Lunch Lunch Lunch Dinner Lunch Dinner Lunch Dinner Lunch Dinner

OutofTownMeal OutofTownMealwithcolleague(s) OutofTownMealwithcolleague(s) OutofTownMeal OutofTownMeal OutofTownMealwithcolleague(s) OutofTownMeal OutofTownMealwithcolleague(s) OutofTownMeal OutofTownMealwithcolleague(s) OutofTownMeal OutofTownMeal OutofTownMeal OutofTownMeal OutofTownMeal OutofTownMeal WorkingMeal OutofTownMealwithcolleague(s) OutofTownMeal OutofTownMealwithcolleague(s) OutofTownMeal OutofTownMealwithcolleague(s) OutofTownMeal OutofTownMealwithcolleague(s) OutofTownMeal

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10/9/2009 10/12/2009 10/13/2009 10/19/2009 10/20/2009 10/26/2009 10/28/2009 11/2/2009 11/5/2009 11/9/2009 Footnote

39.87 15.23 15.23 14.92 14.98 12.65 15.51 14.86 14.15 15.60 15.13

NewYork,NY NewYork,NY NewYork,NY NewYork,NY NewYork,NY NewYork,NY NewYork,NY NewYork,NY NewYork,NY NewYork,NY

1 1 1 1 1 1 1 1 1 1 1

Lunch Lunch Lunch Lunch Lunch Lunch Lunch Lunch Lunch Lunch

WorkingMeal WorkingMeal WorkingMeal WorkingMeal WorkingMeal WorkingMeal WorkingMeal WorkingMeal WorkingMeal WorkingMeal

The$8.00wasthetipassociatedwiththemeal(mealcost+tip=$46.58)thatwasmistakenlynotbilledthroughto (1) PacificEnergyin theAugustfeestatement.

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Response Exhibit 4 PacificEnergyResources

FeeApplicationDetailfortheThirdInterim Period ResponsetoParagraph9ofthePreliminaryFeeAuditorReportAir TransportationExpense Billed Amount NonBilled Amount(1) OneWayor RoundTrip(2)

Date JesseDelConte 9/4/2009 9/8/2009 9/11/2009 9/14/2009 9/17/2009 9/21/2009 9/24/2009 9/28/2009 10/1/2009 10/5/2009 10/8/2009 Footnotes
(1) (2)

Class

Origin

Destination

619.60 619.60 619.60 619.60 619.60 619.60 619.60 619.60 619.60 619.60 619.60

Coach Coach Coach Coach Coach Coach Coach Coach Coach Coach Coach

LAX JFK LAX JFK LAX JFK LAX JFK LAX JFK LAX

JFK LAX JFK LAX JFK LAX JFK LAX JFK LAX JFK

OneWay OneWay OneWay OneWay OneWay OneWay OneWay OneWay OneWay OneWay OneWay

Reflectsthepricingdifferencebetweenfirstclassandcoach fares. Ourresearchconsistentlydemonstratedthatfortheseflightsthereisnopricedifferencebetweenroundtrip andonewayfares.

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