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UNIlED STATES BANKRUPTCY COURT
SOUTHERN DISTRICT OF NEW YORK
Re: Chapter 7
Case No. 09-15631-ALG
THELENLLP. Jointly Administered
Application for a first allowance of fees
for accountants and consultants to the
Chapter 7 Trustee
Debtor.
FEES AND EXPENSES APPLICATION
COVER SHEET
Name of Applicant: CBrZAccounting, Tax and Advisory of New York, LLC
Authorized to Provide Professional Services to: The Chapter 7 Trustee of Thelen, LLP
Date of Retention: October 5,2009 effective September 18, 2009
Period for Which Compensation and Reimbursement is Sought: September 18, 200.9 through
January 31, 2010
Amount of Compensation Sought: $269,952.65
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Amount of Expense Sought: $13,169.82
Amount of Compensation Paid as Actual, Reasonable and Necessary: $0.00
Amount of Reimbursement Paid as Actual, Reasonable and Necessary:$O.UO
Amount ofVoluntary Reduction Taken: $7,025.00
Total Amount of First InterimFees and Expenses Requested: $283,122.47
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Total Amount of Unpaid Compensatiottand Reimbursement: $283,122.47
Total Amount of Voluntary Reductions Taken: $7,025.00
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No Retainer Has Been Paid to this Applicant
This is an: X Interim Final
1 All amounts are net of the $7,025.00 reduction in fees which represents 25,0 hours of TechnoJogy Support time as
agreed upon between the Chapter 7 Trustee and Applicant
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UNITED STATES BANKRUPTCY COURT
Re:
THELENLLP
Chapter 7 Trustee
Debtor.
Chapter 7
Case No. 09-15631-ALG
Jointly Administered
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STATE OF NEW YORK )
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COUNTY OF NEW YORK ).
CBIZ ACCOUNTING, TAX & ADVISORY OF NEW YORK, LLC. ("CBIZ") hereby applies
to the court for a first allowance offees and expenses, and represents as follows:
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1. On September 18,2009, (the "Petition D(j.te"), Thelen LLP filed in this court a petition for
relief under Chapter 7 of the Bankruptcy Code in the Bankruptcy Court for the Southern
District of New York (the "Court").
2. Thelen, LLP, a limited liability partnership organized and existing under the laws of the
State of California The executive office was formerly located at 101 Second Street,
Suite 1800, San Francisco, California.
3. By order dated on or about October 5, 2009, the court approved the retention of CBIZ as
accountants and consultants to the Chapter 7 Trustee effective as of September 18,2009.
4. The engagement of CBrz is under the direct supervision of Jeffrey T. Sutton, CPA, a
managing director of the firm with familiarity in the bankruptcy and insolvency area of
accounting and auditing.
5. CBIZ maintains records of time it expended in the rendition of all professional services.
The firm's time records were made concurrently with the rendition of professional
services, and all such records are available for inspection. Exhibit A-I hereto sets forth a
schedule showing the name, position, hours worked from September 18, 2009 through
January 31, 2010 (the "compensation period"), hourly billing rate and dollar amount of
services rendered for all professionals of CBIZ having devoted time to this case. Exhibit
A-2 hereto is a summary of the services rendered, by professional, for each project
category. Exhibit A-3 hereto is a breakdown of all professionals' daily time details, by
project category.
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6. Following is a description of the firm's services provided to the Chapter 7 Trustee of
.Thelen, LLP. ("Trustee") along with the aggregate time expended by category:
A. CASE ADMINISTRATION
During the Compensation Period, CBIZ reviewed motions and docket filings
including, but not limited to, the Debtor's petition and statements and schedules.
Also includes planning meetings to discuss procedures to be performed with staff
in order to efficiently service the requests of the Chapter 7 Trustee.
CBIZ seeks compensation for 17.5 hours of reasonable and !!ecessary expenses
incurred for Case Administration- General during the Compensation Period in
the total amount of $6,008.00.
B. DOCUMENT RElfENTION
During the Compensation Period, CBIZ assisted the Chapter 7 Trustee and
Trustee's counsel in the identification and review of the Debtor's hardcopy and
electronic books and records. This included archiving, indexing, and packing of
the Debtor's hard copy books and records, inclusive of more than 1,200 boxes of
documents and other records maintained in the Debtor's San Francisco, CA.
office space. Includes issues related to the appropriate disposition ofvoluminous
client and personnel records. Also includes the review and indexing of over
39,000 electronic data fIles maintained by the Debtor for use in future case
matters such as financial analyses, asset recovery, and the investigation of
potential avoidance actions.
CBIZ seeks compensation for 210.7 hours of reasonable and necessary expenses
incurred for Document Retention during the Compensation Period in the total
amount of$40,321.20.
C. TECHNOLOGY SUPPORT
During the Compensation Period, CBIZ reviewed and analyzed the Debtor's
computer network and created system backups. In addition, alternatives were
identified and compared for the maintenance of the various programs and
electronic data for future use in asset recovery efforts, preparation of tax filings,
etc. Also includes wiping of the hard drives of computer equipment being sold.
incurred for Technolofy Support during the Compensation Period in the total
amount of $67,644.70.
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2 The Chapter 7 Trustee and Applicant have agreed to a $7,025.00 reduction in fees for these services comprised of
25 hours. The amounts reflected above are before the reduction. .
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D. BUSINESS ANALYSIS
During the Compensation Period, CBIZ reviewed the Debtor's independently
audited financial statement reports for the years ended December 31, 2005, 2006
and 2007 and internally prepared financial statement and work papers the for
years ended December 31, 2008 and the period January 1, 2009 through
September 18,2009. In addition, the Debtor's financial position was analyzed at
various points in time in connection with potential litigation matters. Also
includes a review ofthe Citibank loan b a ~ a n c e and activity.
Also includes the preparation of comparative industry guideline research and
various analyses including liquidity and leverage ratios.
,incurred for Business Analysis - Historical Financial Statements during the
Compensation Period in the total amount of $20;768.60.
E. TELECONFERENCESIMEETINGS - TRUSTEE/COUNSEL
During the Compensation Period, CBIZ had various meetings and discussions
with the Chapter 7 Trustee and the Trustee's counsel. Topics discussed included,
but were not limited to, the Debtor's operations, strategy and approach to the case,
staffing requirements, timeline for disposition of assets, wind down of the Debtor'
premises, discussions regarding the status of asset recoveries, and potential
litigation matters. Also includes various searches of the Debtor's files to fulfill
document requests from Counsel.
incurred for Teleconferences I Meetings - Trustee I Counsel during the
Compensation Period in the total amount of $13,975.50.
F. ASSET ANALYSIS AND RECOVERY
i. Cash Disbursements Analysis
During the Compensation Period, CBIZ commenced the preparation of a
preliminary schedule of disbursements during the two years prior to the filing
date.
incurred for Asset Analysis and Recovery - Cash Disbursements Analysis during
the Compensation Period in the total amount of$7,668.20.
ii. Accounts Receivable Collections
During the Compensation Period, CBIZ prepared a comprehensive schedule of all
identified outstanding accounts receivable by client and by collection source from
various non-comprehensive source documents. Assisted counsel in the
reallocation of accounts to collection professionals based on criteria such as the
prior efficiency of the collectors, geographic location, etc. Also includes
providing continuing support to collection agents and counsel retained by the
Chapter 7 Trustee to assist in the collection of the Debtor's outstanding accounts
receivable. Support included weekly tracking of cash receipts, compilation of
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supporting documents, and the monthly calculation of commissions due to
collectors. Includes discussion with collection personnel regarding the status of
receivables and potential collectability.
incurred for Asset Analysis and Recovery - Accounts Receivable Collections
during the Compensation Period in the total amount of $82,982.80.
iii. Partner/Employee Personal Accounts
During the Compensation Period, CBIZ analyzed the partner and employee
personal account balances with a book value in excess of $1.4 million. Includes
the preparation of detailed analyses and compilation of supporting documents to
assist the Chapter 7 Trustee with collections.
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CBrz seeks compensation for 14.4 hours of reasonable and necessary expenses
incurred for Asset Analysis and Recovery - Partner/Employee Personal Accounts
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during the Compensation Period in the total amount of $3,377.00. !
G. ASSET DISPOSITION i
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During the Compensation Period, CBIZ assisted the Trustee and Trustee's
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counsel in identifying, inventorying, and preparing equipment at the Debtor's
premises for potential sale by auctioneers. Includes wiping computer hard drives
from desktop computers located at the Debtor's premises.
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incurred for Asset Disposition during the Compensation Period in the total
amount of$8,524.10. ,j
H. TAX ISSUES
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During the Compensation Period, CBIZ reviewed and obtained historical federal,
state, and local income tax returns for the Debtor. fucludes the reconciliation of
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prior tax filings to the books and records, preparation of tax basis financial
statements for 2009, the review ofpartnership agreements and sharing schedules,
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and information requests of the prior accountants for prior returns and work !
papers. Also includes facilitating the obtaining ofW-2 Forms for 2009.
CBrz seeks compensation for 71.8 hours of reasonable and necessary expenses
incurred for Tax Issues during the Compensation Period in the total amount of
$19,482.60.
I. TRAVEL
During the Compensation Period, CBIZ professionals traveled with Trustee's
Counsel to the Debtor's San Francisco, CA office located at 101 Second Street to
assist the Chapter 7 Trustee and Counsel in safegUarding the Debtor's assets and
books and records.
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incurred for Travel during the Compensation Period in the total amount of
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$6,224.95, which represents a reduction for travel time by 50% from our usual
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rates. .
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7. The total time, hours and dollars expended by managing directors and other professional
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staff of CBIZ Accounting, Tax & Advisory of New York, LLC and CBIZ, Inc. for the
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period September 18, 2009 through January 31, 2010 in performing the work described
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above in paragraph 6 is as follows: '
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Hours Amount
Managing Directors and Directors 39.3 $ 21,878.50
Managers 465.6 138,195.80
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Seniors and Staff 606.3 Il6,90335
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1,111.2 $ 276,977.65
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The total blended hourly rate for professional services is $249.26.
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8. Applicant makes this first application for allowance of fees in the total amount of
$269,952.65
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which. it deems to be fair and reasonable, and submits that all professional
services for which fees are sought were necessary in performing its fiduciary obligations
in connection with these matters.
9. Reimbursement of expenses: The Applicant has disbursed sums for actual and necessary
expenses in the rendition of professional services in this case, and requests that it be
reimbursed for out-of-pocket expenses aggregating $13,169.82, listed in Exhibit B.
10. Wherefore, Applicant respectfully requests this court to grant total compensation in the
amount of $269,952.65
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, and for reimbursement of out-of-pocket expe ses in the amount
of$13,169.82.
GERRI GARELICK
Notary Public, State of New York
No.01GA6061930
Qualified In Kings County .
Commission Expires July 23, 2013
3 Net of the $7,025.00 agreed upon reduction
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SOUTHERN DISTRICT OF NEW YORI<.
Re: Chapter 7
Case No. 09
w
1563l-ALG'
THELENLLP Jointly Administered
Chapter 7 Trustee
Debtor.
CERTIFICATION IN SUPPORT OF FIRST INTERIM APPLICATION OF
CBIZ ACCOUNTING, TAX & ADVISORY OF NEW YORK, LLC
AND CBIZ, INC. ("CBIZ")
Jeffrey T. Sutton certifies as follows under the penalty of perjury:
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1. I am a certified public accountant, and a managing director of the Applicant, CBIZ
Accounting, Tax & Advisory of New York, LLC, which maintains an office at 1065
Avenue of the Americas, New York, New York 10018. I submit this certification in
support of the First Interim Application of CBIZ (the "Application"), as accountants and
consultants for the Trustee for payment of professional fees and expenses accrued from
September 18, 2009 through and including January 31, 2010 (the "First Interim
Application Period").
2. I am the professional designated by CBIZ with the responsibility for the preparation of
the Application by CBIZ for the allowance of professional fees and expenses in these
cases.
3. I have read the foregoing Application. To the best of my knowledge, information and
belief, forme,d after reasonable inquiry, except as expressly set forth herein and described
in the Application, the Application substantially complies with the Guidelines for Fees
and Disbursements for Professionals in Southern District of New York Bankruptcy Cases,
as amended, the Administrative Order of the Court dated April 19, 1995 setting forth the
Amended Guidelines for Fees And Disbursements for Professionals in the Southern
District New York Banlauptcy Cases and the United States Trustee Guidelines for
Reviewing Applications for Compensation and Reimbursement of Expenses Filed Under
11 U.S.C. 330, adopted on January 30, 1996 (collectively, the "Fee Guidelines").
4. The compensation sought in the Application is based on the customary compensation
charged by comparably skilled accountants at CBIZ in cases other than cases under title
11.
5. No agreement or understanding exists between CBIZ and any other persons for the
sharing of compensation received or to be received for professional services rendered in
or in connection with this nor will any be made except as pennitted under 11 U.S.C.
504(b)(1). '
6. CBIZ maintains detailed records of time billed, which comply with the format required
by the U.S. Trustee's Guidelines for the recording of time by pro{essionals and
paraprofessionals. Time records are attached to the Application.
7. All disbursements for which reimbursement is sought in the Application are in
accordance with the Fee Guidelines. CBIZ maintains detailed records of these
disbursements. To the best of my knowledge, formed after reasonable inquiry, the
Application does not include any profit in the amounts for which reimbursement is
sought, nor is reimbursement sought for overhead expenses.
8. Any charges for computerized research, overnight delivery and courier services are in the
amounts billed by third party vendors. Any charges for local transportation and car
services are in the amounts billed by the third party and only for necessary late
night transportation. Mass transit was used whenever possible and practicable.
9. The Application does not seek reimbursement for overtime, word secretarial
overtime, other internal staff services, or facsimile service.
10. Certain fees and expenses of CBIZ which were incurred during the First Interim
Application Period may not have been entered into CBIZ's time and billing system as of
the endofthat period. In addition, CBIZ has continued to accrue fees and expenses since
January 2010. CBIZ will seek payment of such fees and expenses through
subsequent applications to the Court.
11. In accordance with the Fee Guidelines, CBIZ is filing and serving the Application
simultaneously on counsel for the Debtor, the Trustee and the Office of the United States
Trustee.
12. No prior application has been made in this 'or in any other Court for the relief requested
herein. .
13. Based upon this duly filed and noticed Application, I believe that the compensation and
expenses requested by CBIZ have both benefited and are in the best interest of these
estates and that the Court should approve the request in its entirety.
I certify that the foregoing is true and correct.
Executed at New York, New York, on June 2010.
Jeffrey .
Managi ec r
Corporate Recovery Services
1065 Avenue of the Americas
New York, NY 10018
Phone: 212-790-5732
j slltton@cbizm.com
Sworn to and subscribed to before
me this t9 day of June 2010
Notary Public,
GEARI GARELICK
Notary Public, State of New York
NO.01GA6061930
Qualified In Kings County
Commission expires July 23, 2013
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EXHIBIT A-I
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THELENLLP
TIME SUMMARY
September 18, 2009 through January 31,2010
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Exhibit A-I
Ch.7 Trustee ofThelen, LLP
Professional Time Summary
September IS, 2009 through January 31, 2010
Initial Name Title Rate Time Amount
IS Jeff Sutton Managing Director $ 645.00 14.5 $ 9,352.50
SG Steven Golden Managing Director $ 620.00 0.4 $ 248.00
ED Esther DuVal Managing Director $ 515.00 5.2 $ 2,678.00
$ 500.00 19.2 $ 9,600.00
RN Robert Neumann Senior Manager $ 385.00 37.8 $ 14,553.00
$ 383.00 124.2 $ 47,568.60
AA Allyson Arber Senior Manager $ 385;00 2.1 $ 808.50
RL RobLoh Manager $ 275.00 82.2 $ 22,605.00
$ 258.00 188.5 $ 48,633.00
$ 129.00 30.3 $ 3,908.70
JM Justin Michael Manager $ 238.00 0.5 $ 119.00
MRF Michael R. Fiore Senior $ 281.00 38.9 $ 10,930.90
AK Alex Karpishin Senior $ 281.00 92.0 $ 25,852.00
RP Ron Piazza Senior $ 281.00 10.0 $ 2,810.00
DM Dan Mendelson Senior $ 281.00 40.0 $ 11,240.00
JG John Gervais Senior $ 260.00 0.5 $ 130.00
$ 258.00 15.8 $ 4,076.40
BM Brett Matzen Senior $ 215.00 17.8 $ 3,827.00
SK Shaun Kiviat Senior $ 190.00 8.2 $ 1,558.00
$ 185.00 78.2 $ 14,467.00
MES Melissa Simmons Senior $ 175.00 4.5 $ 787.50
JB Jonathan Brendle SenIor $ 165.00 4104 $ 6,831.00
$ 82.50 14.5 $ 1,196.25
AC Aizen Costello Senior $ 160.00 44.5 $ 7,120.00
$ 80.00, 14.0 $ 1,120.00
JR Jennifer Roncoroni Staff $ 153.00 7.6 $ 1,162.80
RS Ronald Shean Staff $ 150.00 31.5 $ 4,725:00
, BJ
Brian Jordan Staff $ 130.00 141.4 $ 18,382.00
LG Lauren Grado Staff $ 125.00 5.5 $ 687.50
Total 1,111.2 $ 276,977.65
EXHIBIT A-2
THELENLLP
DAILY TIME BY PROFESSIONAL
. BY CATEGORY
September 18, 2009 through January 31, 2010 '\
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ExhibitA-2
Ch. 7 Trustee of Thelen, LLP
Employee Time Detail Summary by Category & Individual
September 18, 2009 through January 31,2010
Proiect CateeOl'Y Name Time Fees
Business Analysis Historical Financial Statements Brian Jordan
John Gervais
Jeff Sutton
Jennifer Roncoroni
RobLoh
Robert Neumann
Lauren Grado
Jonathan Brendle
25.8
3.5
13.3
1.2
5.8
15.1
1.0
1.4
3,354.00
903.00
8,578.50
183,60
1,588.20
5,805.30
125,00
231.00
Case Administration - General Esther DuVal 3.7 $ 1,868.00
Jeff Sutton 1.2 774.00
Rob Loh 11.8 3,058.00
Robert Neumann 0.8 308.00
Tax Issues Brian Jordan 27.5 3,575.00
Esther DuVal 6.4 3,227.00
John Gervais 0.5 130.00
Jennifer Roncoroni 0.7 107.10
RobLoh 15.9 4,358.90
Steven Golden 0.4 248.00
Robert Neumann 18.3 7,028.10
2.1 808.50
ATber
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TeleconferenceslMeetings - Trustee/Counsel Brian Jordan 0.6 78.00
Esther DuVal 4.9 2,477.00
RobLoh 29.8 7,746.20
Jonathan Brendle 1.6 264.00
Travel Time 30.3 3,908.70
14.0 1,120.00
14.5 1,196.25

.. , ,.>' "- ". ,,5&,8$ ,6,224,95
RobLoh
Aizen Costello
Jonathan Brendle
ExhibitA-2
Ch. 7 Trustee ofThelen, LLP
Employee Time Detail Summary by Category & Individual
September 18, 2009 through January 31, 2010
Proiect Catel:wrv Name Time Fees
Asset Disposition RobLoh 8.5 2,223.60
Dan Mendelson 6.0 1,686.00
Brett Matzen 17.8 3,827.00
Melissa Simmons 4.5 787.50
.': ,,;';):,. '.: .: ':".:, >':..:, ,:" , .. '" .' .,,:.::: .. ,:..
],524.10
Asset Analysis and Recovery - Accounts Receivable Collection Brian Jordan 35.9 4,667.00
Esther DuVal 3.8 ],903.00
Jobn Gervais 11.4 2,941.20
Shaun Kiviat 49.4 9,180.00
RobLoh 53.8 14,143.90
Ronald Shean 31.5 4,725.00

Asset Analysis and Recovery - Partner/Employee Loans Esther DuVal 0.2 103.00
RobLoh 9.3 2,557.50
Lauren Grado 4.5 562.50
,.14,4.
... 33't1.00
Document Retentiolll Brian Jordan 51.6 6,708.00
Esther DuVal 1.4 700.00
John Gervais 0.9 232.20
RobLoh 71.4 18,589.50
Aizen Costello 44.5 7,120.00
Jonathan Brendle 38.4 6,336:00
210.1'..' 40321.20
Technology Support Esther DuVaI 4.0 2,000.00
Justin Michael 0.5 119.00
RobLoh 62.1 16,378.80
Alex Karpishin 92.0 25,852,00
Ron Piazza 10.0 2,810.00
MiChael R. Fiore 38.9 10,930.90
Dan
34.0
----=c...:.:.::._
9,554.00
Teehn,(flQltvSnuPj)t:ttQllil . ." .'. " .
'4'41.5: . '.' .,67,644.70
Asset Analysis and Recovery - Cash Disbursement Analysis Shaun Kiviat 37.0 6,845.00
RobLoh 2.3 593.40
0.6 229.80 ____ Neuma.!1::: n'--- = __
Asset Analysis ,Arlalvsis'total ' ". 39.9 7668.20
Grand Total 1,111.2 $ 276,977.65
EXHIBITA-3
THELENLLP
DAILY TIME DETAILS
BY INDIVIDUAL
See attached details of all professionals' time from September 18, 2009 through January 31, 2010.
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ExhibitA3
Employee Time Detail
Date IIImal Project Category Explanation of Work Performed Rate Time Fees
912412009 RL Case Administration Review significant case filings and information provided by Counsel and $ 258.00 2.30 $ 593.40
General prepare a preliminary conflict check
Compile and summarize key case filings available to dale $ 258.00 1.30 335.40
912512009 RL Case Administration Prepare draft ofCBIZ retention affidavit $ 258.00 0.80 206.40
General
9/28/2009 RL Case Administration Review conflict chook responses and circulate follow up $258.00 0.90 232.20
General
9130/2009 ED TeleconferenceslMeetings - Discussion with Y. Geron and R. Loh re: case status, marshalling ofbooh
Trustee/Counsel and records, and electronic data storage alternatives
$ 500.00 0.40 200.00
Technology Support Meeting with M. Fiore and R. Loh to discuss a1terlIatives related to $ 500.00 0.80 400.00
hosting Thelen, LLP IT equipment and network data
RL Teleconferences/Meetings - Discussion with Y. Geron and E. DuVal re: case status, marshalling of $ 258.00 0.40 103.20
Trustee/Counsel books and records, and electronic data storage alternatives
Technology Support Meeting with M. Fiore and E. DuVal to discuss alternatives related to $ 258.00 0.80 206.40
Research various electronic datQ stornge'alternatives in advance of $ 258.00 1.30 335.40
telephone call with the Trustee
MRF Technology SYPport Meeting with R. Loh and E. DuVal to discuss alternatives related to
$281.00 0.80 224.80
101112009 ED Technology Support Meeting with R. Loh to discuss electronic data retention issues and $500.00 0.60 300.00
options for the Trustee
RL Technology Support Various discussions with M. Fiore, R. Piazza, Qnd the Debtor's IT staff $ 258.00 1.70 438.60
regarding hardware and software issues, data storage, etc.
Meeting with E. DuVal to discuss electronic data retention issues and $ 258.00 0.60 154.80
---=-==-_=---:-_.-;-_-;:-_,--__o:=:pl!=c -:;-=-;-:--;-=-,---;:;;- _---::-=:-::-::--.
MRF Technology Support Various diSCUSSions with R. Loh, R. Piazza, and the Debtor's IT staff $ 281.00 1.70 477.70
regarding hardware and software issues, ---::-=-:--:-::-c:- __----:-:::-:-__--,=-=-.
RP Technology Support Various withM_ Fiore, R. Loh, and the IT staff .$ 281.00 1.70 477.70
______ software issues, data )ljorage, etc. "__-,---,--,-_.
-'1-'0C:-/5::-:/2::'CO-'0C::9--cRL=-.--'-1='e---:chno!ogy SUPPOlt Multiple discussions with M. Fiore, Counsel and M. GOIton regarding .$ 258.00 1.60 412.80
_-,--_-,--....,---,--,--,---,T"'h""e.len... LLP computer systems and recovery options .---=-,--,-,.-----;=:.::-c:-::----=-:-::--- ..... _
10/6/2009 RL Asset and ll.eview various accounts receivable schedules forwarded by Counsel $ 25'8.00 1.60
Recovery .. Accounts
Receivable CoIJ.llc"'ti:.:o"'n'---:= ,--_,-.
101712009 RL Asset and Compare accounts receivable summary schedules forwarded by Counsel $ 258.00 0.80 206.40
Recovery. Accounts
Receivable CoUection
10/8/2009 ED Asset Analysis and Supervise tracking and analysis $ 500.00 0.40 200.00
Recovery - Accounts
'Various emaHs with Counsel and Trustee regarding the colloction of f500.00 0.80 400.00
accounts receivables, document retention issues, lll1d other case matters
RL Asset Analysis and Meeting with R regarding analysis of accounts $ 258.00 1.90 490.20
Recovery .. Accountll receivable collection efforts and work going forward
Receivable Collection
-,-,-M=R:.:F__
p'icpare requirements 2.40 674.40
RS Asset Analysis and Commence analysis ofThelen, LLP accounts receivables assigned to $ 150.00 2.60 390.00
Recovery - Accounts various collection agencies
Meeting with R. Neummm regarding analysis of Thelen, LLP accounts $ 150.00 040 60.00
receivable and efforts b)'collection agencies _ _ -,- _
RN Analysis and Meeting with R. Loh regarding preliminary analysis ofaccoun!s receivable $ 383.00 1.90 727.70
Recovery .. Accounts collection efforts and work going forward
Review hard copy ofaccountll receivable documents provided by Counsel $ 383.00 0.80 306.40
Prepare template for accou;;-t; receivable analysis to be completed by staff $ 383.00 0.40 153.20
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Meeting with Ron Shean regarding analysis-of Theleo, LLP $ 383.00 0.40 153.20
_______ by collection agencies
1 of 24
ExhibitA-3
September 18,2009 through Janull1)' 31, 2010
Date Initial Project Category Explanation oC Work Performed Rate Time Fees
10/9/2009 ED Technology Support Review and evaluate information technology proposals prepared by M. $ 500:00 0.90 450.00
Fiore for discussion and recommendation to client
RL Technology Support Discuss Thelen IT issues with R. Piazza, including recovery and back up $ 258.00 1.60 412.80
ofvarious applications '
Conference call with M. Fiore, R. Piazza, and Debtor regarding Thelen $ 25&.00 1.20 309.60
computer systems and applications
Review electronic data retention proposals $ 258.00 0.60 154.80
MRF Technology Suppor! Conference call with R. Lob, R. Piazza, and Debtor regarding Thelen $ 281.00 1.20 337.20
RP Technology Support Discuss Thelen IT issues with R. Loh, including recovery and back up of $ 281.00 1.60 449.60
various applications
Conference call with M. Fiore, R. Loh, and Debtor regarding Thelen $ 281.00 1.20 337.20
RS Asset Analysis and Segregation ofThelen accounts receivable inventory list by collection $ 150.00 4.90 735.00
Recovery - Accounts vendor
Multiple meetings with R Neumann to discuss Thelen, LLP accounts $ 150.00 0.60 90.00
receivable analysis
RN Asset Analysis and Preliminary review of accounts receivable analysis prepared by R. Shean $ 383.00 0.90 344.70
Recovery. Accounts and prepllre questions for collection agencies and Thelen accounting staff
Multiple meetings with Ron Shean to discuss Thelen, LLP accounts $ 383.00 0.60 229.80
receivable analysis
10/1212009 ED Case Administration Meet with R Loh re: case priorities and trip to San Francisco office $ 500.00 0.60 300.00
General
TeleconferenceslMeetings. call with Y. Geron and R. Loh to IT alternatives and $ 500.00 0.50 250.00
' other case issues
Document Retention Meet with R. Loh to discuss electronic data tete,ntion SOO.OO 0.70 350.00
RL Case Meet with E. DuVal re: case priorities and trip to San Francisco office $ 258.00 0.60
"0 154.80
General
Conference call with Y. Geron and E. DuVal to 'review IT alternatives and $258.00 0.50
._--
129.00
TrusteelCounsel other case issues '
.Preparation for conference call with the Trustee-regarding case issues and $258.00 0.50 129.00
retention proposals ..
.-._._-
Document Retention Meet with E. DuVal to discuss electronic data retention options $258.00 0.70 180.60
RS Asset Analysis and Segregation of Thelen accounts receivable inventory list by attorney, ;;lld $ 150.00 7.00 1,050.00
Recovery - Accounts inclusion ofCMS commcntil to master list
RN Teleconferences/Meetings call with K. Aiello re: accounts receiv-able analysis $ "383.00 0.30
-- 114.90

Asset Analysis and Rcview and revise accounts receivable analysis segregated by collection $ 383.00 0.90 344.70
Recovery. Accounts agency
._.. .. _.... _--
10113/2009 RL
Teleconferences/Meetings - Telephone Cliif with Counsel regarding Thelen and $ 258'.00 1.30 335.40
TrusteeiCoullBol applications needed going forward
Asset Analysis and Mecting with R. Neumann and R. Shean regarding analysis of Thelen $ 258.00 0.80 206.40
Rccovery . Accounts accounts receivable collections, collection agency performance, and other
Receivable Collection issues
Technology Support Document clcctroiilc data needs going forward and foiward to M. Fiore $ 258.00 1.80 464.40
and E. DuVal
' ..
RS Asset Analysis and Rcvicw accountsreceivable analysis with R. Neumann $ 150.00 1.20 180.00
Rccovcry - Accounts,
Meeting with R. Neumann and R. Loh regarding analysis of Thelen $ 150.00 0.80 120.00
accounts receivable collections, collection agency performance, and other
issues

RN Asset Analysis and Review accounts receivable analysis with R. Shean $ 383.00 1.20 459.60
Recovcry Accounts
20'24
ExhibitA-3
at. 7 Trustee ofThelen, LLP
Employee Time Delail
September 18, 2009 through JanUary 31, 2010
Date Initil\l Project Cateeory Explanation ofWol'kPerformed Rate Time Fees
10/1312009 RN Asset Analysis and Meeting with R. Loh and R Shean regarding analysis ofThelen accounts $ 383.00 0.80 306.40
RecoveIY Accounts receivable collections, collection agency performance, and other-issues
1011412009 ED Case Administration R-eview Trustee relention challenge issues with Trustee and Counsel and $ 500.00 0.80 400.00
General check filings for potential landlord issues
RS Asset Analysis and Analysis .of On-Site accounts receivable with comments provided by On- $ 150.00 3.00 450.00
Recov"!Y - Accounts Site and recondle with Thelen master list
RN Asset Analysis and Review acoountl receivable schedules and calculate returns for various $ 383.00 0.80 306.40
Recovery Accounts collection agencies
Preparation of an analysis ofthe effectiveness of collection efforts by $ 383.00 1.90 727.70
various collection ftnns and attorneys
10116/2009 RL Asset Analysis and Document retention and accounts receivable issues $258.00 0.70 180,60
RecovelY - Accounts
lOll 812009 RL Teleconferences/Meetings - Email correspondence with Counsel regarding case status and tentative $ 258.00 0:60 154.80
Trustee/Counsel plans for site visit
10/1912009 RL Case Administration - Prepare work site visit to Thelen, LLP sPace in San Francisco, develop $ 258.00 1.90 490.20
General oosiie work plan, etc.
Setup tmvel arrangements for visit to Thelen, LLP office sPace in Sao $ 258.00 0.90 232.20
Francisco, CA
Coordinate site visit with Counsel and IT staff $ 258.00 0.70 180.60
10/20/2009 RL Asset Disposition [nitia! site visit and tour from Fox Rothschild local office'representative $ 258.00 1.30 335.40
TravelTime "Travel from NYC to Thelen, LLP office io San Fran.=is=co"',"-cC"-A;--.-_---,-_--':$,...1;-::29.00 7"'.5:-''--__-0:96""7"'.5"'"
Retention Preliminary reviewof aecounting department work area and documents on $ 25iiio--":1.30 851.40
hand
1012112009 RL Asset Disposition Assess other open office space on 3rd floor leased by Thelen "f258.00 1.40 361.20
for remaining assets and books and records belonging to the estate
eliSe Administrntion
General
Dccwnent Retention
RS Asset Analysis and
Recovery Accounts
----=R"'N-=--....c.:A'-.:.;sot Analysis and
Recovery - Accounts
Receivablc Collection
1012212009 ED Case Administraticn ..
General

Coordinate staffing to assist in the archiving and indexing of the Debtors $ 258.00 1.60 412.80
books and records
"-"Commcnce archiving and indexing of various corporate files including $ 258.00 5.80 1,496.40
financial records, client billings, etc. for shipping and use in future case
activities
Analysis ofCMS accounts comments provided by eMs, $ 150.00 4.00 600.00
reconcile with Thelen master list
-,----;----;----,,.-;-:--:-:-----::" ..._-_....
Further review and analysis of accounts receivable schedules, and identify $ 383.00 2.10 804.30
duplications and omitted items
Telephonic meeting with R Loh regarding statUll of document retention $ 500.00 0,,70 350.00
and staffmg needs
ttoviow contents of additional workspace area identified by P. Spiglanon $ 258.00 1.70 438.60
and coordinate indexing of both client files and IT equipment
TcloconferenceslMeetings - Meeting with p, Spiglanon and K. Aiello regarding oftlce walkthrough, $ 258.00 1.30 335.40
TrusteelCounsel books and records, and employee issues
Meeting with G. Abodeelyand $ 258.DO
1.20 309.60
accounts receivable collection process, and necessary documents and files
Document Retention Archive and index various corporate files inoluding records, $ 258.00 2.30 593.40
client billings, etc. for shipping llnd use in fUlure activities ." ,, _
Telephonic meeting with E. DuVal regarding status ofdocument retention $ 258.00 0.70 180.60
and staffing needs
Technology Support Various emails and telephone correspondence with M Gorton regarding $ 258.00 I.lO 283.80
_____----c-,-_-,--- security "__-=-=-=--::-:--::-:-__-::-:--::-:-__--:-:
AK Technology Support Preliminary review of Thelen, LLP data center and prepare an inventory of $ 281.00 J1.00 3,091.00
____________...:aJ=.:...1
30'24
ExhibitA3
Ch. 7 trustee ofThelen, ILP
September 18,2009 through January 31, 2010
DAte Initial Project Category Explanation of Work Performed Rate Time FeC8
1012212009 RP Technology Support Supervise electronic data recovery fieldwork $ 281.00
Remotely assist A. Karpishan with electronic data recovery and analysis $ 281.00
3.80
1.70
1,067.80
477.70
10/23/2009
10/2412009
10/25/2009
1012612009
RS
RN
RL
AK
RN
AC
AK
AK
JB
JG
RL
Asset Analysis and
Recovery Accounts
Asset Analysis and
Recovery. Accounts
TravelTime
Document Retention
Technology SUPPOlt
Technology Support
Asset Analysis and
Recovery. Accounts
Travel Time
Technology Support
Technology Support
Travel Time
Document Retention
Asset Analysis and
Recovely Accounts
Travel Time
Asset Analysis and
Recovery - Accounts
Document Retention
Analysis ofThelen accounts reoeivable and ottomey case list provided by $ 150.00
Thelen, cross reference to collection agencies. Reconcile attorney. and
collection agencies to Thelen inventory total
Review and revise acCOllllts receivable summary and supporting $ 383.00
dooumentation
Return travel from Thelen, LLP office in San Francisco, CA $ 129.00
Archive and index various corporate files including financial records, $ 258.00
client billings, etc. for shipping and use in future case activities '
Assist Counsel with various items arising related to the Debtor's office $ 258.00
sPace and the archiving of boolc8 and records
Preliminary review ofthe Debtor's email system for information related to $ 258,00
the database containing the location of client files in various warehouses
nationwide.
Meeting with A. Karpishan and Counsel regarding the baokup of the $ 258.00
Thelen computer network and remote access
Review and ana!y7..e configuration of PIX firewall and network $ 281.00
configuration
Review remote connection status and verify user access, $ 281.00
Prepare network sumnuuy report $ 28\.00
Meeting R. 100 and Counsel regarding the backup of the Thelen computer $ 281.00
network and remote access
Review masi(;"i'"accounts receivable list and all documentation $ 383.00
and update footnotes
Review all source documentation receivable anal,ysis $ 383.00
Travel from NYC to Thelen. LLP office in San Francisco, CA $ 80.00
Continue backup ofThelen, LLP data servelll (email/client files, billings $ 281.00
and collections, etc.)
Continue backup of Thelen, LLP dataservem(email/client files, billings $ 281.00
and collections, etc.)
Travel from NYC office bi.-San Francisco, CA $ 82.50
Archive and index various corporate files including financial rocords, $ 165.00
client billings, etc. ship.!.lI.li\,.!llId use in future case 8Ctiv.ities
Revise master 'Olelen receivable detail sheet based on information $ 258.00
provided by collection agencies
-.... ".--_....
Revise Thelen master receivables surnmll!Y sheet .... $ 258.00
Various discussions with R. Neumann re; Thelen receivables master and $ 258.00
summary sheets, as well as report'l from Debtor
Compare 011-8 ite collections report to Thcloo, LLP master and $ 258.00
identify discrepancies
. Travel from NYC to Thelen, LLP office in San Francisco, fA :$ 129.00
At the request of Counsel, review Thelen employee email files for user $-258.00"
names and passwords associated with applications used by both internal
accounting nnd colloctiOl1 agency staff
Archiving and indexing, set up review IT issues, employee $ 25800
emaHs for infonnation related to documents shipped to SF office
7,00
2.30
7.50
6.50
2.10
1.60
1.10
6.20
lAO
1.30
1.10
2.30
0.90
7.00
8.00
8.00
7.50
8.00
3.10
1.60
1.30
1.10
7.50
1.30
3.30
1,050.00
880.90
967.50
1,677,00
541.80
412.80
283,80
1,742.20
293.40
365.30
309:10
880.90
344.70
560.00
2,248.00
2,248.00
618.75
1,320.00
799.80
412.80
_.. --
335.40
283.80
967,50
33540
85140
AK Tcchnology Support Complete data .. $ 281.00
Prepare external hard drives containing network backups for shipment. $ 281.00
9.20
1.80
2,585.2()
505.80
RN Asset Analysis and
Recovery - Accounts
Review Master list for alilitigatiol1 cases to verity appropriate firms and $ 383.00
attorney identification

Search CMS and On Site accounts receivable analysis fDr lawyer $ 383.00
references and make correctio/lS for Master list
2.40
2.10
919.20
804.30
40f24
ExhibitA-3
Ch. 7 TrusU:eofThelen, LLP
September 18,2009 through ]wmary 31, 20 10
Date [nltlal lI'rojeetClItegory Explanation of Work Performed Rilte Time Fees
1012612009
10127/2009
RN
AC
JG
Asset Analysis and
Recovery - Accounts
Document Retention
Asset Analysis and
Recovery Accounts
ReceivableCollection
Various discussions with 1. Gervais re: Thelen receivables master and
summary sheets, as well as reports received from Debtor
Review and revise detailed master schedules and folWard to Counsel
Archive and index various corporate files including financial records,
client billings, etc. for shipping and use in future case activities
Various discussions with R Neutnann re: Thelen receivables master and
summary sheets,as welJ as reports received from Debtor
$ 383,00
$ 383,00
$ 160.00
$ 258.00
1.30
0.9<J
5.00
0.70
497.90
344.70
800.00
180.60
RL Asset Disposition
Document Retention
, Revise master schedule ofThe1en, LLP receivables based on additional
information obtained by R. Neumann
Revise analysis of The1en accounts assigned to On-Site Associates
Coordioate follow up visit by auctioneers to review additional computer
equipment
Archive and index various corporate files including financial records,
At the request of Counsel, continue review of the Thelen computer
network for information related to client files held in offsite storage
Prepare case status update regard ing indexing and archiving of books and
records
$ 258.00
$ 258.00
$ 258.00
$ 258.00
$ 258.00
$ 258.00
2.30
1.30
0,90
4.40
2.10
1.30
593.40
335.40
232.20
1,135.20
541.80
335.40
AK
RN
Technology Support Prepare data verification and documentation for all data backups
completed
TeleconferenceslMeetings. VariDus telephone calls with Nicole Santueci re: accounts receivable
Trustee/Counsel analysis for retention of collection professionals
Asset Analysis and Various discussions with J. Gervais re: Thelen receivables master and
Recovery. Accounts summary sheets, as well as reports received from Debtor
Receivable CoIlection
$ 281.00
$ 383.00
$ 383.00
9.00
0.70
0.70
2,529.00
268.10
268.10
Review comments from CMS and accounts receivable categorized as
"Other X on eMS accounts receivable file I and not on eMS accounts
$ 383.00 L90 727.70
receivable file 2
on initial aecounts analysis findings.. . $ j83.00 0.90 344.70
Review accounts receivable summaries from On-Site for resolved 306.40
----=::-__=----:-,-__..:sC'ti.:.:Il"'0C'n"'Th=:=elen's master accounts receivablc sch"'ed:::u.:.:le=-c-- _
AC Document Retention Archive and various corporate files financial records;-'-- $ 160.00 9,50 1,520.00
___--=-_-,-__-'cl-':ie"'n"'t.cb"'il-':lin"'g:":s:'-:r and use in activities
10/28/2009 JB ---Documcnt Retention Archive and Index various corporate files including financial recDrds, $ 165.00 8.00 1,320.00
___ "'bi"'ll=ings=.!....Oet.c. f(j!. shippLng and use in fUlur!, case activities
RL Assct Analysis and At the request of Counsel, access Thelen CMS software package and $ 258.00 3.10 799.80
Recovery Accounts attompt to document information availablcfor collections agcncies and
Receivable Collection methods to restrict access to only __-,---;;--,-__----:-::-::-:::
At the request ofCounsel, review Thclcn computer network for documents $ 258.00 2.10 541.80
related payments made on Gibson Dunn invoice Ln December 2008
Document Retention Archive and index various corporate files including financial records, $ 258.00 4.10 1,(')57.80
client billings, etc. for shipping and usc in future case activities ---,---,-,-__
MRF Technology Support -'- Rcview of all documentation applications backetl-=u"'p.,.--c:_-_-_ c$,,-':2"'8"'1."'00-'-_---'2-':.I"-'0'---- 590.10
---'-'R=-N-'O----=-=As=se:tAnalysis and
Prepare summary of accounts receivable subsidiary analysis $ 383.00 0.60 229.80
Recovery. Accounts
R9ivable CoIlection
Forward accounts receivable subsidiary analysis to Counsel for review $ 383.00 0.40 153.20
Review and revise accounts receivable subsidiary schedules to include $ 383.00 2.30 880.90
_______ with collection attorneys ...;-----::-c-:-::-c:-::-
AC Docwnent Retention Archive and indox variOU.'l corporate files including financial records, $ 160.00 8.00 1,280.00
__-=-_-=----,----;-_-;-_-:c:::li"'en:;:-'t etc. for shipping and use in future case activitics
10/2912009 ED Asset Analysis and Review accounts receivable master summary file and email Counsel rc $ 500.00 090 450.00
Recovery Accounts rcview ofWlPcolumn
Receivable C..::o.:::lI"'ec::;l1:::o.:::n'-.----,---,-;-_-;-:---;-_-,- _
Archive and index various corporate filcs including financial records, $ 165.00 10.50 1,732.50
client billings, etc. for shippLng. and use in future case__ ac_t_iv_it_ie_s _
------_...---
5 of 24
ExhibitA-3
Date (nilia! Project Category Explanation of Work Performed Rate Time Fees
10/2912009 RL Asset Analysis and
Recovery. Accounts
At the request ofCounsel, review Thelen computer network for documents $ 258.00
related to Altus litigation and potential settlement
1.90 490.20
At the request of Counsel, review Thelen computer network for documents
related to various collections amountll .
$ 258.00 1.40 361.20
Dooument Retention Ar"hive and index various.oorporate files including financial records, $ 258.00 3.90 1,006.20
AC Document Retention Archive and index various corporate files including financial records, $ 160.00 9.50 1,520.00
1013012009 JB TravelTime Return travel from Thelen, LLP office in San Francisco, CA $ 82.50 7.00 577.50
Document Retention Archive and index various corporate files including financial records,
$ 165.00 10.00 1,650.00
RL Travel Time Return travel from Thelen, LLP office in San FllIllCisco, CA $ 129.00 7.80 1,006.20
Document Retention Archive and index various corporate files including financial records,
$ 258.00 1.70 438.60
Review work product prepared by staff containing index of docwnents $ 258,00 1.10 283.80
archived and identifY priority items to be analyzed in case work
Organize duplicate hard copy payroll and W-2 files for destruction by Iron $ 258.00 4.20 1,0&3.60
Mountain
Review herd copy payroll registers and W-2s on hand and compare to $ 258.00 3.70 954,60
electronic files maintained by the Debtor
Numerous telephone calls with fron Mountain and local Fox Rothschild $ 258.00 1.10 283.80
staffregarding shredding of payroll and salary documentation
Meeting with Pitoey Bowes representative regarding surrendering of mail $ 258.00 0.70 180.60
__-,-_,------- the Debtor ----;----:--:-_
Technology SllPport Prepare a working backup ofThelen's accOlntting network dtive $ 258.00 2.30 593.40
exclusively for uSe in financial analyses
e=n=lrn=':tr;cI from Thelen, LLP offi.c.c: in San Francisco, f;A $ 80,00 7.00 560.00
Document Rctention Archive and index various corporate files including financial records, $ 160.00 11.00 1,760.00
client billings, etc. for use in future case :-::-::c=---:-::c:---
1112/2009 JB Retention Consolidate all document indiccsand prepare for distribution to Counsel $ 165.00 1.90 313.50 .
$-:-25-=-=8:-:.0-'-0--0=-.4:"':0---"-10-3.-20
RL rkicument Retention Telephone call with Mountain regarding shredding of payroll and
other sensitive docu:::m:=e:::n:=ls=-- ,..,----,-- __-----;-,-----,
Telephone call wfihPitney Bowes regarding the'pickup of the Debtor's $ 258,00 0.40 103.20
mail machine and account information
with Lorraine Harris and Janet Lewis (Fox Rothschild) $ 258.00 0.70 180.60
regarding document shredding and Pitney Bowes equipment pickup
Asset Analysis and Email correspondonce with Counsel and follow up Research related to $ 258.00 0.60 154.80
Recovery - Cash retention bonuses paid to wind down team in MarChapter 2009
____ Analysis
RN Asset Analysis and Organize accounts receivable analysis by collection entity $ 383.00 2.10 804.30
Recovery - Accounts
Receivable Collection ... _
1113/2009 ED Asset Analysis and Review analyses to date detailing accounts receivable $ 500.00 0.70 350.00
Recovery - Accounts collections by entity
Receivable -,-_---;----;-,---,-,..---;-:-_:--;;---;,--c;-'7
JR Asset Analysis and Prepare accounts receivable analyses binders for distribution to Counsel $ 153:00 2.70 413.10
Recovery - Accounts and Trustee
Receivable Collectioll
- VarimlS telephone calls and email Counsel and San S 258.00 ltO 283.80
Trustee/Counsel FrancisCQ office staff regarding Thelen officc space and documents to be
shredded by Iron Mountain
Asset Analysis and .. At the request of Counsel, review Thelen computer network; and email $ 258.00 2.70 6%,60
Accounts tiles for documents related to invoices from Gibson Dunn
At the request of review Thelen computer network and email $ 25800 1.90 49020
_________--=fiJes for documents related to invoices from Francisco Otero
6 of 24
ExhibitA3
Ch. 7'Trustee ofThelen, LLP
Date InItial Project Category Explanation of Work Performed Rate Time Fees
111312009 RL Document Retention Email correspondence with J. Einsohn regarding documents to be $ 258.00 0.40 103.20
shredded by Iron Mountain at Thelen office
RN Teleconferences/Meetings Preparation for meeting with Trustee and Counsel regarding accounts $ 383.00 1.90 727.70
Trustee/Counsel receivable collections
Asset AnalySis and Prepare accounts receivable exhibits fur meeting with Counsel and Trustee $ 383.00 1.50 574.50
Recovery Accounts
111412009 ED Asset Analysis and
Recovery - Accounts
Meeting with R. Loh and R. Neumann re: AiR collections tracking
procedures to be performed
$ 500.00 0.20 100.00
RL Teleconferences/Meetings Meeting with Counsel and Trustee to discuss accounts receivable $ 258.00 1.20 309.60
Trustee/Counsel collection management
Preparation for meeting with Trustee and Counsel regarding accounts $258.00 2.10 541.80
receivable collections
Asset Analysis and Meeting with E. DuVal and R. Neumann re: AIR collections tracking $258.00 0.20 51.60
Recovery - Accounts
procedures to be performed
Follow up with R Neumann regarding the tracking ofaccounts receivable $ 258.00 0.70 180.60
collectiollll
Review email correspondence between Trustee and On-Site regarding the $ 258.00 0,30 77.40
collection of receivables and trncking going forward
At the request of Counsel, review document index and network files for $ 258.00 2.60 670,80
RN
information related to potential litigation receivables
Teleconferences/Meetings. Meeting with Counsel and Trustee to discuss accounts receivable :Ii 383.00 1.20 459.6a
Trustee/Counsel collection management _
Asset Analysis and Prepare summaries for On-Sitc, email t'O G Abodeely $ 383.0a 0.9a 344,7a
RecovelY - Accounts
'Reviowexlu'bits for meeting Rotlisehiid '.
Meeting with R. Loh and E. DuVal re: AIR collections tracking
S 383.00
$ 383,00
1.30
0.20
497.90
76.60
procedures to bc
Follow up with R. Loh regarding the tracking of accounts receivable $ 383.00 0.70
' ..--
268.10
collections
analysis of On"site collecti;;n; .. $ 383.00 0,60 229.80
Telephone call with G. Abodeely re: On-Site receivable list and $ 383,aO 0.30 114.90
1115/2009 SK Asset Analysis and
Recovery Accounts
disposition of eMS list
Review Thelen's accounts receivable to determine the amount of $ 185,00
.open receivables allocated from CMS to On-Site
6.20 1,147.00
RN Aisct Analysis and Prepare fur On-Site re: reconciliation $ 383.aO 0.60 229.80
Recovery - Accounts
Phone call with G. Abodeely re: split of CMS collection $ 383.0a 0,30 11490
accounts
Review rnethodolol5l'..!e.sjJlit receivables
On-Site reconciliation
$ 383.00
$ 383.00
0040
1.20
153,2a
459,60
Setup staff to prepare various analyses related to Thelen's open

$ 383.00 0.40 153.20
Review comments per CMS for the spli{of receivables between'On.Site $ 383.ilO 1.00 383.00
111612009 RL Technology Support
andCCH
Multiple telephone calls and email correspondence with M. Fiore
regarding data wiping of computer equipment to be removed by the
$ 25S.00 1.30
.,_ .._,-
335.JW
auctioneers
MRl' Technology Support "--Multiple telephone calls and email with R Loh regarding $ 281.00 1.30 365.30
data wiping of computer equipment to be removed by the auctioneers
---...
RN Asset Analys is and Review On-Site analysis of balances $ 38300
._---
l.30 497.90
Recovery - Accounts
Prepare listing of cxceptiollB for On-Site balances -. ___$ 383.00 0.80 306.40
70'24
ExhibitA-3
September 18,2009 through January 31,2010
Date
111612009
11/912009
1111012009
11/11/2009
11/1212009
Initial Project Category Explanation of Work Performed
RN Asset Arw1ysis and Email with G. Abodeely regarding the classification of Thelen receivables
Recovery. Accounts
RL Asset Analysis and Follow up with R. Neumann and Counsel regllfding the allocation of
Recovery Areounts receivables
Technology Support Coordinate reformatting ofThelen hllfd drives and network-connection
issues
AK Technology Support Troubleshoot remote access problem to Thelen network and prepare
update for COWlSel
RN Asset Analysis and Finish reconciliation ofOn-8ite differences, send to On-Site.
Recovery Accounts
Finish allocation ofCMS receivables, reconcile with Master List, send to
On-Site and CCH
DM Asset Disposition Wipe data from 40 desktop computers prior to removal by auctioneer
Technology Support Review Citrix server loss of access issues
RN Asset Analysis and \ Finalize On-8ite schedules and email to G. Abodeely
Recovery - Accounts
Finalize CCH transfer of CMS receivables and email to CCH
Compllfe additioool On-Site reconciling items to Master AIR schedule and
email to G. Abodeely
Review Master list and incorporate the transfer of receivables to new
collection entities
Resellfch cee cases dating to Brown Raysman, for Brown
Raysman contact infonnatlon ._
ED TeleconferenceslMeetlngs Various telephone calls with Y. Geron and R. Loh regarding citrix
Trustee/Counsel cOlUleCtion issues solutions
SK'" Asset Analysis and Atthe request ofCounsel, prepare sumtllllly of receivabie allocations by
Recovery - Accounts collection agency
RL Teleconferences/Meetings - Vmious telephone calls with Y. Geron and E, DuVal regarding citrix
Trustee/Counsel co1l!lOclion issues and potential solutions ..._"._.
Technology Support Coordinate IT trouble shooting related to Citrix connection issues
Discussion with A. Karpishin regarding citrix access issues and temporary
work around
... ',
AK Technology Support Additional troubleshoot related to the Citrix remote access issues
Discussion R. Loh regarding citrix access issues temporary
around
RN Asset Analysis and CCH and "Other" open items to Receivable list
Recovery - Accounts
ED Support Meeting with R. Lob to discuss network connections issueS related to
Tholon sorvers, steps necessary to re:;tore access and recommendations to
be made to the Trustee
RL Teclmology Support Conference call with M. Fiore and A. Karpishin regarding citrix
connection issuos, SSL certificate expiration and work around solutions.
Meeting with E. DuVal to discuss network cOImeetions issues relatedto
Thelen servers, steps neccssary to restore access and recommendations to
be made to the Trustee
Prepare for E. DuVal and Counsel regarding Cilrix access and
workarounds proposed by M. Fiore and A.
AI<. Technology Support Research network registry tags and ISP issues in connection with
troubleshooting citirix connection issues
call withM. Fiore and R. Loh regarding citrix connection
issues, SSL certificate expiration and work around solutions.
with M. Fiore to determine an' drccttve work around 10 restore
Citrix access
Rate
$ 383.00
$ 258.00
$ 258.00
$ 281.00
$ 383.00
$ 383.00
$ 281.00
$ 281.00
$ 383.00
$ 383.00
$ 383.00
$ 383.00
$ 383.00
$.500.00
$ 185.00
S 258.00
$ 258.00
$ 258.00
$ 281.00
$ 281.00
$ 38300
$ 500.00
$ 258.00
$ 258.00
$ 258.00
$ 281.00
$ 281.00
$281.00
Time
0.10
0.90
1.20
9.00
2.20
1.90
6.00
3.00
0.20
0.30
0.80
0.40
0.40
1.40
0.60
1.40
2.60
0.80
2.00
0.80
1.20
lAO
1.40
lAO
0.90
4.70
1.40
2.30
Fees
38.30
232.20
309.60
2,529.00
842.60
727.70
1,686.00
843.00
76.60
114.90
306.40
153.20
153.20
700.00
111.00
361.20
670.80
206.40
562.00
224.80
459.60
700.00
361.20
361.20
- .._-
232.20
1,320.70
393.40
646.30
80'24
ExhibitA-3
September 18, 2009 through 1anuary 31, 2010
Date Initial Project Category Explanaiion of Work Performed Rate Time Fees
11112/2009 MRF Technology Support Conference call with R. Loh and A. Karpishin regarding citrix connection $ 281.00 1.40 393.40
issues, SSL certificate expiration and work around solutions.
Collaborate with A. Karpishin to determine an effective work around to $ 281.00 2.30 646.30
restore Citrix access
DM Technology Support Assemble and configure server moved from 3rd floor. Reinstall 2 hard $ 281.00 8.00 2,248.00
drives and one 500-gig usb drive on server.
11113/2009 RL Document Retention At the request of Counsel, coordinate local staffing to inventoly computer .$ 258.00 0.60 154.80
equipment removed from Thelen, LLP office by auctioneers '
Technology SUPPOIt Various emails and telephooe calls to foliow up with A Karpishin, D. $ 258.00 lAO 361.20
Mendelson, and M. Fiore and field test restored connection
AK Technology Support Reconfigure PIX firewall.and field test for valid connection .$ 281.00 3.80 1,067.80
MRF Technology Support Monitor A, Karpishin and b. Mendelson troubleshooting activities and .$ 281.00 4.10 1,152.10
provide remote support
Various emails and telephone correspondence with R.Loh regarding IT $ 281.00 0.60 168.60
issues related to email and CMS
DM Technology Support Troubleshoot Citrix access for users monitor Citrix and user traffic for any $ 281.00 8.00 2,248.00
issues.
1111612009 RL Asset Disposition Follow up on staffing for an inventory ofcomputer equipment removed $ 258.00 0.30 77.40
from Thelen,. LLP office by auctioneers
Asset Analysis and Compile AIR supporting information (invoices, CMS balances, eta.) for $ 258.00 3.10 799.80
Recovery - Accounts accounts transferred to On-Site
RN Asset Analysis and . Review On-Silll allocation, contact infonnation and CMS comments for $ 383.00 1.30 497.90
Recovery - Accounts accounts transferred to On-Site
11117/2009 RL
Asset Telephone call with local staff regarding inventory of computer equipment $ 258.00 0.80 206.40
and.counttemplate ...
11118/2009 1B Teleconferences/Meetings - Meeting with R. Loh, R. Neumarm, and K Aiello re: CMS system $ 165.00 1.60 264.00
Trustee/Counsel capabilities
SK
Asset Analysis a\;ct-- Review Receivable master contact file and InOrge file with On $ 185.00 3.30 610.50
Recovery Accounts site and CCH receivable reports
RL Teleccnferences/Meetings - Meeting with J. Brendle, R. Neumann, and K Aiello re: CMS system $ 258.00 1,60 412.80
Preparation for review CMS system $ 258.00 1.60 ! 412.80
RN TeleconferenceslMeetings - J. Brendle, R. Loh, and K Aiello re: eMS system $ 383.00 1.60 612.80
and Review CCH and On-Site allocation, remove duplicate items $ 383.00 0.90 344.70
Recovery - Accounts
'Tclephone call with G. Abodeely re: CMS system, of $ 383.00 0.60 229.80
receipts and accounting going forward
.. _._..
Review On-Site differences, compare to initial mastor list and discussion .$ 383.00 0.70 268.10
with G Abodeely regarding same
Review additional On-Site differences and call with G Abodeely $ 383.00 1.10 421.30
BM Asset Disposition
regarding same
Clrtalog Thelen computer equipment by serial number and compl;re to list
"$215:00
10.80 2,322,00
ofserial numbers provided by Relational
MES Asset Disposition Assist !l,Matzen in the ca.tIlloging of Thelen computer equipl11ent $ 175.00 4.5() 787.50
1111912009 RN Asset Analysis and Review On-Sitc balances with G Abodeely $ 383.00 1.20 459.60
Recovery Accounts
.._-
11120/2009 SK
Asset Analysis and and update the master receivable schedule of all receivables . flBfoo
4.40 814.00
Recovery - Accounts allocated to On-S ite and CCH for Counsel
RL TeleconferencesIMeetings At the Thelen, LLP cotnputer systems for the $ 258.00 3.30 851.40
Trustee/Counsel "Kitterman Database" containing detailed records related to documents
held by 3rd party off-site storage companies.,
"'--9 of 24
ExhibitA3

I'
,!
Cll, 7 Trustee ofThelen, LLP
f
"
,
September 18,2009 thro\JghJanuary 31, 2010
r,

Date Initial Project Category Explanation ofWorl(Performed Rate Time Fees
I1I20/.W09 RL Technology Support Troubleshoot Citrix access issues for collection agency users $ 258.00 1.90 490.20
RN Asset Analysis and Review final On-Site document for contract $ 383.00 1.30 497.90
Recovery Accounts
11/23/2009 ED Asset Analysis and Review AIR analyses prepared to date $ 500.00 0.60 300.00
Recovery - Accounts
SK Asset Analysis and At the request of Counsel, make various updates to the CompQIly's $ 185.00 6.20 1,147.00
Recovery Accounts Accounts Receivable Allocation by Collection Agency schedule
JR Business Analysis Review loan $tements received from Counsel and prepare a schedule of $ 153.00 1.20 183.60
Historical Financial closing loan balQIloo by month
Statements
RL Technology Support Research remote access issues for various parties including Counsel and $ 258.00 4.30 1,109.40
bill collectors.
RN TeleconferenceslMeetings Telephonecall with K. Aiello re: law finn collection cases $ 383.00 0.30 114.90
Trustee/Counsel
Asset Analysis and Revise AIR master files based on additional information from Counsel and $ 383.00 0.60 229.80
Recovery Accounts bill collectorS
Review detail AIR schedules and compare to CCH, On-Site, and Adler $ 383.00 2.80 1,072.40
prepared schedules
1112412009 ED Document Retention Review bank account and loan statements received from Counsel and $ 500.00 0.70 350.00
setup staff to review same
SK Asset Analysis and At the request of Counsel, make various updates to the Company's $ 185.00 3.70 684.50
Recovery - Accounts Accounts Receivable Allocation by Collection Agency schedule
RN Teleconferences/Meetings - Telephone-callwith K. Aiello re: summaries by collectien vendor $ 383.00 0.20 76.60
Trustee/Counsel
Asset Analysis and .- .R;;;;;"" cel-! case list and identify infurmation to be updated $ 383.00 1.20 459.60
Telephone call with J. Adler to en mll5ter receivable list $ 383.00 1.10 421.30
Review schedules of accounts receiyable coliections for $ 383.00 1.60 612.80
attorneys ".'"
11/2712009 AK Technology Support ' Troubleshoot issues related to Thelen.com email accounts used by bill $ 281.00 1.20 337.20
collectors
1113012009 ED Caso Administration .. Oversee case staffing issues $ 500.00 0.40 200.00
General
TeleconrerenceslMeetings with Trustee, R. Lob, and Counsel regarding priorities $ 500.00 0.60 300.00
Trustee/Counsel goil),g"f'orward related to forensic investigations
SK Asset Analysis and Prepare a schedule of disbursements from accmmts for $ 185.00 5.20 962.00
Recovery - Cash the two year period prior to the filing

. .. ."_.--_.---
JR DocumentRetention Review various bank statements and other documents received from $ 153.00 1.40 214.20
Counsel QIld compare to opon items lis!..
RL Conference call with Trustee, E. DuVal, and Counsel regarding priorities $ 258.00 0.60 154.80
Trustee/Counsel going forward roIated investigations
Phone call widl K. Aiello, G. Abodeoly, and R. Neumann re: continuation $ 258,00 0.80 206.40
of CMS and ARMS systems
with Richard Ryder (CCll) regarding-eMS access $ 258.00 oAO 103.20
.-._-
Asset Analysis and Follow up on eMS and ARMS issues raised by G. Abodeely $ 258.00 1.10 283.80
Recovery - Accounll;
Research "postini" access and establish terminal server access for $ 258.00 1.90 490.20
collection agencies (Onsite, CCH, etc.L __
Technology Support Email and telephone correspondence with M. Fiore regarding rr -- $ 258.00 0.60 l54.80
related to email and CMS
,-... _--_...._
AK Technology Supp()rt_ Enable Thelen.com email accounts to send and receive email $ 281.00 0.80 224.80
10 of 24
ExhibitA3
Ch. 7 Trll3tee ofThelen, LLP

I:
I
':j
\
Date Initial Project Category Explanation ofWorl.Performed Rate Time Fees
11130/2009 RN TeleconferenceslMeetings Phone call with K Aiello, G Abodeely. R. Loh re: continuation ofCMS $ 383,00 0.80 306.40
Trustee/Counsel and ARMS systems
Asset Analysis and Review and respond to emails from Counsel re: Thelen AIR, CMS system, $ 383.00 1.90 727.70
Recovery Accounts CMS system access, CMS notations and contact infonnafion
Review 'Other' and 'Other X' receivable lists and identify cMes with $ 383.00 4.40 536.20
potential recoveries available to the estate
121112009 BJ Business Analysis. Analyzed client's eMS system, gaining an understanding of how the $ 130.00 1.60 208.00
Historical Financial accounting program works.
Statements
JB Business Analysis
Historical Financial
Review CMS write'up prepared by B. Jordan and fun basic reports
to gain system fumiliarity.
$ 165.00 1,40 231.00
,
Statements .
SK Asset Analysis and Update the Thelen accounts receivable schedule for recent collections $ 185.00 2.40 444.00
Recovery Accounts
Asset Analysis and Continued preparation of'a schedule of disbursements from available $ 185.00 6.20 1,147.00
Recovery CMh Citibank accounts for the two year period prior to the filing
Disbursement Analysis
JR Asset Analysis and Compile various receivable document3 for R. Neumann $ 153.00 1.60 244.80
Recovery Accounts
RL Technology Support Review and respond to request for IT assistance from collection agents $ 258.00 1.80 464.40
MRF Technology'Supporl Monitored Engineers troubleshooting activities $ 3.00 843.00
RN Asset Analysis and Review list from CCH of closed accounts $ 383.00 0.20 76.60
Recovery - Accounts
. ..-.---.-.-.---..,.-..-.
Review email from G Abodcely re: CMS and ARMSfunctions $ 383.00 0.20 76.60
Telephone call with Richard Ryder ofCCH re: CCH closed accounts, and $ 383.00 0.20 76.60
accounts to be reactivated
Review NR inventory runs and prepare memo to Counscl re: captions and $ 383.00
.. _-----
1.10 421.30
the deflnition ofcolumns
----_...
Setup slaffto review CMS.net.accounting $ 383.00 040 153.20
12/212009 BJ Business Analysis Review CMS.net and document program structure, roport trees, etc. $ 130.00 8.50 1,105.00
Statemcnt:r ...
SK Asset Analysis and
.
Sohedule Company's disbursements for September 2007 through $ 185.00 11,80 2,183.00
Recovery Cash September 2009 f'Or Citibank account #49208734
RL TeleconferenceslMeetings. Conference call with Counsel, & Reed Smith re: phone system $ 258.00 0,40 103.20
Trustee/Counsel
Asset Analysis and Research items requested by Counsel related to Altus Finance, Gibson $ 258.00 1.80 464.40
Recovery Accounts Dunn and C. Lagno
lleceivable Collection
Techpology Support
Setup staff with ARMS access
Coordinate 'I1Jelen PBX analysis nod potential remov.aJ ..
:& 258.00
S258.00
0.30
1.40
77,40
361.20
AK Technology Support Troubleshoot and resolve technical issues related to RlUJdy Wagner $ 281.00 3.50 983.50
RN Asset Analysis and Review new Adler cases for comments and contact information $ 383.'00 1,10 421.30
Recovery AcCOWlts
Rcceivable Collection
Review analysis of account 800002 $ 38300 0.20 76.60
._---_.
Rl>view old CCH closed files $ 383.09 0.60 229.80
Review emails for documents requested re: Adler list, CCH list, CR list, $ 383.00 1.70 651.10
and Other list
to review CMS.net $ 383.00 0.60
Review additional AIR in Other and Other X $ 383.00 0,40 153.20
Review CMS system reports generated by B. Jordan and J. Gervais $ 383.90 1.20 459.60
1213/2009 BJ TeleconferenceslMeetings Conference call with R. Loh, R. Neumann, COlUJSel, and M. Moy $ 130.00 0.60 78.00
Trustee/Counsel regarding CMS.net system and
11 of 24
ExhibitA-3
Ch, 7 Trustee of Thelen, LLP
Date laitial Project Category ExplanatioD of Work Performed Rate Time Fees
12/3/2009 BJ Asset Analysis and Review CMS system and compile various client invoices S 130.00 5.10 663.00
Recovery - Accounts
Document Retention Review and orgllllize Thelen LLP's electronic finance network drive for $ 130.00 2.30 299.00
use in case analyses
JG Business Analysis Review documents on the Finance Network drive and separated selected $ 258,00 1.90 490,20
Historical Financial financial documents
Statements
SK Asset Analysis and Schedule Complllly's disbursements for September 2007 through $ 185,00 10,20 1,887.00
Recovery - Cash September 2009 for Citibank account #49208734
RL Teleconferences/Meetings - Conference call with R. Neumann,B, Jordan, Counsel, and M. Moy $ 258,00 0.60 154,80
Trustee/Counsel regarding CMS,net system and limitations
Technology Support Compile IT requests from uselllaoo forward to M, Fiore $ 258,00 0.60 154,80
MRF Technology Support Monitor PBX Removal by engineer, Telephone call with D. Mendelson re; $ 281.00 2,00 562,00
identi1)ting appropriate PBX device for removal, Review network
configuration diagrllll1 and trace PBX configuration to back up UPS which
was hard wired into the PBX.
RN Asset Analysis and Conference call with R. Loh, B. Jordan, Counsel, and M. Moy regarding $ 383.00 0,60 229.80
Recovery - Account1l CMS.net system and limitations
Asset Analysis and Review inventOly list of documents and list of report1l in CMS for use with $ 383.00 0,60 229,80
Recovery - Cash forensic investigations and tax returns
_____o
OM Technology Support Oversee removal of PBX circuit and monitor system status $281.00 6.00

12/412009 BJ Asset Analysis and Review eMS.net accounting system and compile 'a list of available report1l $ 130.00 6,90 897.00
Recovery - Accounts
JG Document Retention-'--'Review documents on the Finance Network drive and separated selected $ 258.00 0,90 232,20
financial documents
_..._._--
SK Asset Analysis and 0" Schedule disbursements for September 2007'through September 2009 for $185,00 3.60 666.00
Recovery - Cash Citibank account #49208734
Djsbursement Analysis
MRF Technology Support ofPBX removal
....
$ 281.00 l.00 _.....281.00
RN Asset Analysis and RevitlW list of report1l generated by CMS $ 383,00 0.30 114.90
Recovery Accounts
Research CCH revised sheet $ 383.00 0.30

sub tenant issues, email K Aiello re: Cel-l closed cases $ 383.00 0.30 114.90
Email correspondence with RiCl1aptoiRyder (CCH) re; old clostXI cases $ 383,00 0,20 76.60
121712009 BJ Asset Analysis and Obtain various client invoices from CMS $ 130.00 2.10 273.00
Recovery - Accounts
Doctlment Retention Review and organize Thelen LLP's clectronic finance network drive for / $ BO.OO 5.70 741.00
use in case ....... __
Meet with R. Neumann and R. Loh re; status of review $ 130.00 0.30 39.00
JG Business Analysis- Review documents on the Finance Network drive and separated selected $ 258.00 1.60 412.80
Historical Financial financial documents
StatementB
-------_. -
SK Asset Analysis and Accounts receivable management $ 185.00 670 1,239.50
RL TeleconferenceslMeetings" Teleph;;;c call with R. Neumann and G. regarding eMS $ 258.00 0,50 129.00
TrUBteefCounsel
_._----
Various telephone calls with Counsel regarding multiple items including $ 258.00 1.20 309.60
9.ibson Dunn payments, Thelen PBX, etc, __
Asset Analysis and At the request of Counsel, Research additional information available $ 258,00 1.50 387.00
Recovery - Accounts related to '&tate of Francisco Otero'
120'24
Exhibit A-3
Ch. 7TlUSl:ee ofThelen, LLP
Dare Initial Project Category ExplaDatitHl ofWork Performed Rate Time Fees
1217(2009 RL Document Retention Setup staff to index and organize electronic case information obtained $ 258.00 0.40 103.20
from the Debtor's computer network
Meet with R. Neumann aDd B. Jordan re: status ofdocument review $ 258.00 0.30 77.40
Asset Analysis and Review various files obtained electronically from the Debtor for use in $ 258.00 1.70 438.60
Recovery - Cash case activities
RN Business Analysis Review loan payment analysis $ 383.00 0.40 153.20
Statements
Teleconferences/Meetings - Telephonecall with R. Loh and G. Abodeely regarding eMS $ 383.00 0.50 191.50
Trustee/Counsel
Asset Analysis and Review Adler and CCH closed cases $ 383,00 0.20 76.60
Recovery - Accounts
Review corrections to Adler and Pierce $ 383.00 0.60 229.80
Review COO'lIllission documents for collection vendors $ 383.00 0.30 114.90
Review master list for Other receivables $ 383.00 0.50 191.50
Review list of reports available in eMS $ 383.00 0.30 114.90
Document Retention Meet with B. Jordan and R. Loh re: status of document review $ 383.00 0.30 114.90
12/8/2009 BJ Asset Analysis and Review Debtor files for documents pertaining to litigation with SCAFCO. $ 130.00 0.20 26.00
Recovery - Accounts
Document Retention Review and organiu Thelen LLP's electronic finance network drive for $ 130.00 7.80 1;014.00
RL Asset Disposition Coordinate follow up site visit to inventory equipment held by auctioneer. $ 258:00 0.30 77.40
agent and M. Fiore $ 258.00
0.40 103.20
MRF Technology Support Prepare a memorandum detailing the issues impacting PBX removal. $ 281.00 3.00 843.00
Review nclworkPBX switch configuration 8IId walkthrough with
engineer to determine switch type (phone switch vs. data network switch).

RN Asset Analysis and ReviewCCC stalus reports, review current status, prepare email to K 383.00 0.70 268.10
Recovery - Accounts Aiello

$383.00 0.40 153.20
1219/2009 BJ Document Retention Review and organize i.helen LLP's finance network drive for $ 130.00 7.80 1,014.00
use in case analyses .
RL Document Retention .. on inventory prepared by local staff $ 258.00 0.60 154.80
AK Technology Support Fixed CMS application problem for one re.mote user. (Rllndy Wagner $ 281.00" 2.00 562.00

MRF Technology Support Follow up with IT staff regarding PBX removal, CMS issues, and other $ 281.00 2.00 562.00
_
RN
Business loan analysis $383.00 0.40 153.20
Statements
....._----_ _.:=------
Asset Analysis and Review additional docwnentation on cce status $ 383.00 i 0.30 114,90
__= __--=Rc=cco...c=iv""a:::.b:::.lc Collection
12/1 012009 BJ Document Retention Review and organize Thelen LLP's electronic finance network drive for $ 130.00 8.20 1,066.00
USe in case analyses
RL Business Analysis Review email correspondence from Counsel and Trustee regarding $258.00 0.40 103.20
Historical Financial historical financial analyses
Statements
- Telephone call with N. Santucci regarding of Thelen's escrow $ 258.00 0.30 77.40
TlUsteeiCounsel accounts
Document Retention Review and respond to request from Counsel for information related to $ 258.00 0.30 77.40
___--c -=o=riginal .. -,-.,.....,._,--_= _
MRF _Jechnology Support Coordinate PBX removal with local staff $,--'2-'-'8-'-'1.-'-'00'--__ __562.00
13 of 24
._.
1
ExhibitA-3
I
I
,
I
Ch. 7Trustee of Thelen, ILP
Date Initial. Project Category Explanation ofWorl( Performed Rate Time Fees
1211012009 RN TeleconferenceslMeetings - Telepbone call with K. Aiello re: CCC, CCH and collection law rums $ 383.00 0.30 114.90
Trustee/Counsel
Asset Analysis and Review analysis of receivables classified as 'Other' and draft email to $ 383,00 0040 153.20
Recovery - Accounts Counsel regarding same
BM Asset Disposition Second Catalog Thelen cQmputer equipment by serial number and $ 215.00 7.00 1,505.00
compare to list ofserial numbers provided by Relational
12/1112009
J,3J
Document Retention Review and organize Thelen LLP's electronic finance network drive for $ 130.00 8.00 1,040.00
RL Asset Analysis and Coordinate IT support request with NR collector and M, Fiore $ 258.00 0.70 180.60
Recovery Accounts
Receivable
Review and respond to various emails from Counsel and .staff regarding $ 258.00 0.80 206040
NR collections. electronic index inventory, etc.
AK Technology Support Review user connection issue and determine issue is on tbe user's end $ 281.00 1.70 477.70
RN Asset Analysis and Review Other X receivable issues $ 383,00 1.10 421.30
Recovery - Accounts
12/1412009 BJ Tax Issues Organize Thelen's tax, financial statemenl, and trial balance $ 130.00 2.30 299.00
ED
Document Retention
Tax Issues
documentation for analysis by tax department
Compile subtenant lease agreements
Review and organize Thelen LLP's electronic finance network drive for
use in case analy:>es
Review cost-effective options for timely completion of partnership tax
returns and related K-l's
$ 130,00
$ 130.00
$ 500,00
OJO
4.30
0.40
39,00
559.00
200,00

TrustcclCounsel
Technology Support
Meeting with B. Jordan and R, Neumann re; documents necessary to
prepare 2009 tax return
- Telephone call with Y. Geron l-egarding tax filings and IT issues
Follow up on various IT issues including PBX ;emoval and user
$ 500,00
$ 500.00
$ 500.00
lAO
0.20
0.30
700.00
100,00
150.00
SK
RL
Asset
Recovery Accounts
Tax Issues
Updated acoounts receivable for casb oollected to the filing
and create a schedule to track commissions expense.
Review various documents located by slliff--related to 2008 taxes an,ik-l s
$185.00
$258.00
6040
0,80
1,184.00
206.40
and At the request of Counsel, conrlIm the recciptof payment from $ 258.00 0.40 103.20
Recovery - Accounts client
AK Tecbnology Support Changed scttings for tenninal server session disconnection time, per $ 281.00 0.80 224.80
MRF
request(Randy Wagner)
Technology Support Review and comment on network PBX diagram prepared by onsite
)--$ 281.00
618.20
engineer,
.....
Prepare for, and participation on, with electrician to $ 281.00 0,80 224.80
discuss the removal . and acheduliIlg:.
RN Business Analysis Review ihvoices and lensos for sub-ooll!U1ts $ 383.00 0.60 229,80
Statements
Tax Issues Review documents needed faT tax return preparation including financial $ 383.00 0.50 191.50
statements, previous tax returns, and trial balance
Review PWC preparoo lax work papers for partner equitY-account $ 383.00 0.60 229,80
information
Amended Partnership Agreement for tax $ 383.00 0040 153.20
allocations
rmancial documents in with the 2009 tax $-jiB.oO 0040 15320
return
Asset Analysis and notes for adjustments to be made for receivable accounts $ 383.00 0,70 26810
Reoovery - Accounts
.--._-_."--
Review updated work papers $ 383.00 0040 153.20
14 of 24
ExhibitA-3
150(24
j
ExhibitA-3
1
I
Ch. 7 Trustee ofThelen, LLP !
i
.1
i
!
1

Date Initial Project Category Explanation of Work Performed Rate Tilne Fees
!
I
!
I
1211712009 RN Asset Analysis and Review total AiR analysis $ 383.00 1.10 421.30
Recovery Accounts
Review additional receipt analysis .$ 383.00 0.30 114.90
/'
Review additional rCC6ipts $383.00 0.30 114.90
Phone call with R. Loh re: bank statements and post 9/17 receipts $ 383.00 0.30 114.90
Review AJR master list $ 383.00 0.70 268.10
12/18/2009 BJ Business Analysis Continued review ofeMS Citibank loan payments and reconcile to $ 130.00 3.60 468.00
Historical Financial payments identified during bank statement review
Stetements
Tax Issues Organize 2008 and 2009 eudit and income tax preparation work papers .$ 130.00 1.10 143.00
MRF Technology Support Coordinate an electrician to disconnect the Thelen PBX from a UPS $ 281.00 2.00 562.00
backup generator. Review and comment on proposed workplan for
dismantling of the PBX and its removal from the UPS back up generator.
Discussion with electrician to verity feasibility of proposed workplan
RN Business Analysis. Review loan documents .$ 383.00 1.00 383.00
Statements
Review financial statements and tax returns .$ 383.00 0.40 153.20
Review loan documents and activity .$ 383.00 0.70 268.10
Asset Analysis and Research receivable offset issue with Tani and Abe $383.00 0.30 114.90
Recovery - Accounts
Receivable Collcction
-_.. _-
12/2112009 8J Document Retention . Update and expand index of documents removed from 101 Second Street --is 130.00
5.80 754.00
SK Asset Analysis and Updated accounts receivable for roeent cash receipts as reported by $ 185.00 1.30 240.50
Recovery - Accounts Counsel
RL Tcleconferences/Meetings - Telephonec-;;ii-WithN. SantUcci re: escrow reconciliations $ 258:00 0.30 77.40
Trustee/Counscl
'Review available escrow account files in preparation for conference call $ 258.00 0.80 206.40
with Counsel
Asset Analysis and Phone call with R. Neumann re: bank statements and post 9/1 i $ 258.00 0.30 77.40
Recovery - Accounts
Review of AJR collection accounts assigned to Plat7..er $ 25.8.00 0.40 lO3.20
Document Retention Review and revise updatcd index of documents removed from 101 Second $ 258.00 1.70 438.60
Street and forward same to Counsel
RN Business Analysis - Review Citibank loan documents .$ 383.00 0.30 114.90
Statements
Asset Analysis and Prepare ca;;h receipts by agency for attorneys. $ 383.00 0.30 114.90
Recovery - Accounts
Review cash receipts for On.site and CCH $ 383.00 0.30 11490
.._--
Analysis of post petition cash $ 383.00 0.30 114.90
12/2212009 BJ Assct Analysis and Export CMS account history for Tani & Abe and Schiff Hardin $ 130.00 0.60 7800
Recovery - Accounts
Rcview CMS records for}!1:!Clrmation rolated to American LLC $ 130.00 0.60 78.00
Document Retention Complete update of index ofdocuments removed from I0I Second Street $ 130.00
".
1.10 143.00
I
ED Tax Issues tax fIlings, financial s!lltelUrots and 4th amended $ 500.00 2.80 1,400.00
partnership agreement
RL Teleconferences.tM:;iings - Case status conference call with Counsel $ 258.00 0.90 23220
Trustee/Counsel
RN Asset Analysis and Review On Site and CCH AIR collcctions and commissions $ 383.00 0.30 114,90
Recovery. - Accounts
16 of 24
--------------
ExhibitA3
Cit 7 Trustee of Thelen, LLP
Date Initial Project Category Explanation 01 Work Performed Time Fees
12122/2009 RN Asset Analysis and Review offset analysis for Tani &Abe $ 383.00 0.20 76.60
Research CCHreceipts from American, LLC $ 383.00 0.40 153.20
Review and respond to emails from Counsel Ie: cash receipts, disputed $ 383.00 1.10
amounts and other accounts receivable problem areas
Respond to emails re: weekly monthly reporting to collection agents $ 383.00 0.30 114.90
Review NP records related to Schiff Hardin in connection with client $ 383.00 0.20 76.60
request for an offset
Review additional unidentified cash receipts $ 383.00 0.50 191.50
Review contact information for accounts transitioned to Platzer $ 383.00 0.20 76.60
Review Sally Hoffman (#33865) payment history $ 383.00 0.30 114.90
DM Technology Support Work with electrician to power down system and remove PBX. Restore $ 281.00 6.00 1,686.00
system access and verify connection status
Troubleshoot system timeouts, printing issues, and connections issues. $ 281.00 3.00 843.00
12/23/2009 BJ Asset Analysis and Updated NR master control schedule with recent collections $ 130.00 2.10 273.00
Recovery Accounts
RL Teleconferences/Meetings Telephone calls with Counsel regarding PBX disconnect, cash receipts $ 258.00 1.10 283.80
Trustee/Counsel analysis, and other issues
RN Asset Analysis and Review additional comments from collection vendors re: specific accounts .$ 383.00 0.60 229.80
Recovery - Accounts
Research SchiffHardin matter and account infonnation $ 383.00 0.30 114.90
Review and respond to requests fcom Counsel for dooumentation related .$ 383.00 0.80 306.40
to certain receivables
Review additional and update master AiR ii(;hedule $ 383.00 1.10 421.30
accordingly __. -----""7"::-::-::-=--.--;-.,-::-------;=-=
==-=-:-:----;=- --;-----;-;-_;--;-----:_--:;R::;ec.:.vl"' e.:.:w-;;;and updated NR summary ..
1212812009 BJ Asset Analysis and Obtain CMS.net payment information for Central Parking $ 130.00 0.70 91.00
Recovery - Accounts
.co;;;pilo billing and payment information to TCCH Closed 3.40 442.00
Accounts
v-a--;rio-u-s-c:cli-en-7t-:-in-v-o"7"ice-s-anct---;--;r,c-or-Wl\l-:d;-to----::C'0--un-s-el;----- ... 130.00
1.20 156.00
RL Support At the request ofCounsel, review LegulKeysystem information and setup $ 258.00 2.80 722.40
access for use in oonnection with client file project
RN Tax Issues Review financial statements, tax returns, and partnership $ 383.00 2.90 1,110.70
obtained from the Thelon, LLP electronic network
Asset Analysis and Review documentation for certain AIi'problem accounts $ 383.00 1.10 421.30
Recovery Accounts
-1:-::2:-:/2=-=9:-:/2=-=0C::
0
":"9-=RL::--T=-'e1:'::ec:'::0:'::n:::-fe=ren:':'::'ce-=slM--;;oting'-s-.-ea'--se-st-at-us-co-nfl-::er-e-n-ce-cal-:::-Iw-l'""th;--C-=-ou-n-se-::I
$ 258.00 0.40 103.20

Obtain vendor invoice information from CMS system regarding Ousley .$ 130.00 0.90 117.00
Recovery Accounts Trust hard disbursements
Reviewed electronic files for any vendor relating to Osley hard .$ 130.00 0.30 39.00
disbursements --c--'--,--,-__---:-
Email correspondence with Counsel related to outstand OSJ'cy invoices .$ 130.00 0.40 52.00
control schedule withIecent collcctions $ 130.00 1.30 169.00
Compile copies of invoices billed to Oulsey Trust and forward to Counsel. $ 130.00 110 143.00
RN Niset-Analysis and Review recent cash reports and postings to' NR master file $ 383.00 2.20 842.60
Recovery - Accounts
-R-ev-ie-w-NRc"OlJec-t-'io-n-fj-m-nco-m-m-is-s-io-n-sc-h-e-du-c
l
- ----------:;$'"'.3=-=8::::3.00
es 0.30 114.90
_._---
1/4/2010 RL
Asset and..-- Review Counsel's requests for records related'=to"'vcca-cri-ous-c-o"'lle-c""Cti-on-- $ 275.00
130 357.50
Recovery - Accounts accounts
170(24
ExhibitA3
Date Initial Project Categol'Y Explanation of\Vor[{Performed Rate Time Fees
1/4/2010 RL Technology Support Research various issues related to Counsel's access to Legal Key $ 275,00 2.40 660.00
RN Tax Issues Review financial statements, trial balances, and partner capital accounts in $ 385.00 2.10 808.50
connection with items need to prepare 2009 income tax filings
Asset Analysis and
Recovery. Accounts
Review CCH update to AIR listing $ 385.00 0.60 231.00
11512010 BJ Asset Analysis and
Recovery - Accounts
Review AiR adjustments
Review Thelen emaHs for various AIR account updates
SearChapter through client records and CMS system for information
pertaining to Allied Digital Tech.
$ 385.00
$ 385.00
$ 130.00
0.30
0.50
0.60
115.50
192.50
78.00
ED
RL
Tax U1sues
Tax Issues
Document Retention
Meeting with A. Arber and R. Loh to discuss tax issues
Meeting withE. DuVal and A. Arher to discuss tax issues
Review and respond to request for documents related to AiR accounts
$ 515.00
$ 275.00
$ 275.00
0.60
0.60
1.60
309.00
165.00
440.00
Technology Support Setup access to LegalKey for use by COunsel $ 275.00 1.90 522.50
Follow up with IT staff regarding PBX removal $ 275.00 0.40 110.00
AA Tax Issues Meeting with E. DuVa! and R. Loh to discuss tax issues $ 385.00 0.60 231.00
RN Tax Issues Review financia! adjustments to reconcile to taxable income for $ 385.00 0.70 269.50
the years 2007 and 2008
Asset Analysis and Analysis ofCCH report andCCH closed items $ 385.00 110 423.50
Recovery - Accounts
Evaluate CCHl1roposed list ofolosed AIR accounts $ 385.00 1.60 616.00
----::I-c/
6
:-c
12
:c:
0
:-:::
I
'O'O---=B-='I-----=T,--ax-=-Is-su-e-s--'---:PC'-r"'ep"'a=re=':f:"':e=':a=re""nd91l7109 balance sheet and income statements in
$ 130.00 2.70 351.00
anticipation of 2009 tax returns
'Review Thelen's Fourth Amended Partnership agreementand prepare $ 130.00 1.10 143.00
sununary ofpartner distribution schedules
$ 130.00 1.30 169.00
ED Case Adtninistnltion Meeting with J. Sutton, R. Neumann, and R. Loh to review case issues and $ 515.00 0.80 412.00
Gcneral priorities . .;:--_-,---;--_--,-_-,-- _
JG Tax Issues Compile various financial documents for use in income tax return $ 260.00 0.50 130.00
__________.. ... ._...
JS Business Analysis. Revicw historical financial statements (audited and unaudited) for use in $ 645.00 0.80 516.00
Historical Financill! tax return preparation and financial analyses
Statements __ .__. .--,--,---_--,-__;--_---,_
RL Case AdministratiOll- Meeting with J. Sutton, R. Neumann, and E. DuVal to review case issues .$ 275,00 0.80 220.00
General an:::d..<p"'ric:.0r:.:.it=.ies=--.,,....,-_---,::-:::-:-_-:-:=-=-=-:-:-_ ___,_--- _---,-,-------=---=-=--=-:-:--_---,--,-__._._....__
RN Case Administration Meoting with 1. Sutton, R, Loh, and E. DuVal to review case issues and $ 385.00 0.80 308.00
General pri"'ol:::it=ie::;sc:-::c::-:::_--,-,....-:'-,---_-,---__-;-;---;:;--;---;-_;;-- -,- .... _. __
---Tax-i;;;;s----kevicw 2009 financial statements prepared by B. Jordan for use by tax .$ 385.00 0040 154.00
department :-:-:---,-,------:-=-:c--... ----
AIR issues related to J. Burtch, Mortgage Lenders, Century 21, $ 385.00 0.50 192.50
Recovery - Accounts and Safuco
In12010 ED Tax Uisues Meeting with S, Golden and A. Arber regarding additional tax planning $515.00 0.40 206.00
and open items ._-,---__,_--,-----,--=--____::---;--:
IS Business Analysis Review historical financial statements (audited and unaudited) for use in $ 645.00 2.20 1,419.00
Historical Financial l\1x return preparation and financial analyses
St..tements
-.. ..-...-.-.-.-.---..
RL Business Analysis Prepare historical financials and other information for review by 1. Suiton .$ 275.00 lAO 385.00
=-.,...---'S;:.:t=at::.em=el"'ltso-._,.__-=-.,...-.,...---;:----::;--.--.-.--..
Teleconferences/Meetings. Telephone call with Counsel regarding tax issues and case strategy going $ 275.00 0.70 192.50
Trustee/Counsel forward
Asset Analysis and Review case document index for various items requested by Counsel $ 275.00 lAO 38500
Recovery - Accounts
180f.24
Email correspondence with Counsel and legal support staff regarding $ 275.00 0.30 82.50
weekly cash collections
Review for various items requested by $ 275.00 1.30 357.50
Counsel
Techwlogy Support ..--Review Access database prepared by C. Kitterman $ 275.00 2.50 687.50
administrator} containing detailed records of offsite client documents held
in 3rd party warehouses. Evaluate various methods for simultaneous
access by multiple users.
Research request from Counsel regarding multiple logins for CMS and
Legal Key software utilized by the Debtor. Active additional accounts aIld
$ 275.00 3.40 935.00
test for access Issues. Prepare email correspondence to Counsel regarding
same.
190(24
ExhibitA3
Date Initial Project Category Explanation of Work Performed Rate Time Fees
111212010 BJ Tax Issues Review documents obtained from the Thelen, LLP office for 2008 tax $ 130.00 2.20 286.00
return copies
RL Tax Issues Review and respond to inquire from tax department regarding 2008 $ 275.00 0.40 110.00
returns
Review various Thelen, LLP tax files recovered during site visit for 2008
Federal, State, and local tax returns
$ 275.00 1.30 357.50
Teleconferences/Meetings. Telephone call and follow up with S. Lydell regarding collection accounts
TnlsteeiCounsel
$ 275.00 0.40 110.00
Technology Support Research system access issues related to Legal Key, the "Kitterman
database", and access databases
$ 275.00 2.70 742.50
111312010
RN
ED
JS
RL
Request assistance from J. Michael regarding modifications "Kitterman
database" VBS script
Asset Analysis and Review multiple emaHs from Counsel re: AIR receipts
Recovery Accounts
Case Administration Meeting with J. Sutton regarding case status and priorities
General
Case Administration Meeting with E. DuVal regarding case status and. priorities
Generld
Tax Issues SearChapter Thelen, LLP electronic files (including multiple email
accounts) for 2008 tax return copies
Teleconferences/Meetings - Telephone call and follow up with S. Lydell regarding collection accounts
Trustee/Counsel
Asset Analysis and Review files for information requested by Counsel related to receivables
Recovery - Accounts collections for Steven DeSantis, Xplore Technologies, Sharman Networkll.
Receivable Collection Zuffuto Construction, and Silverstein Properties
:\; 275.00
:\; 385.00
$ 515.00
$ 645.00
:; 275.00
$ 275.00
$ 275.00
0.30
0.80
0.40
'0.40
2.70
0.40
2.90
82.50
308.00
206.00
258.00
742.50
I W.OO
797.50
I
I
I
I
i
i
I
'j
I
RN Asset Analysis and
Recovel)' - Accounts
Review email from Counsel re: AiR receipts
-----=--'" .---.-.....-=-=-::------cc:c::--=-c
.$ 385-.00 0.50 192.50
111412010 RL Tax Issues
Document Retention
Telephoneca11 withP. Re:lhke(PWgre: 2008 tl!xretums
Update and revise comprehensive document index and forward same to
Counsel (1200+ boxes)
Correspondence with Counsel regarding index of documents recovered
$275.00
oS 275.00
$ 275.00
0.40
3.10
0.30
IJO.OO
852.50
82.50
AA Tax Issues
from Thelen offico space ---:-:c:c:-::-:c:::=-----=--=-=-=-::----:--:---:-:-:--::-::
Review New York State LLP filing fee requirements and 2008 NYS tax oS 385.00 0040 154.00
_-:
Analysis and
2009 filing fcc .....
Review AIR emaHs re: receipts and specific requests
-,--,--,-,-__--:--:
385.00 0.70
,...,.,--,
269.50
Recovery - Accounts
1/15/2010 ED TaX Issues Email cOlTespondence with Y. Geron regarding New tax
filing requirements ..
:; 515.00
--:
0.30 154.50
_
SK Asset Analysis and
Recovery. Accounts
Updated Accounts Receivable for the weekly cash receipts. $ 190.00 2.40 456.00
RL TeleconferencesIMeetings . Telephone call with N. Santucci regarding stock certificates $ 275.00 0.20 55.00
Trustee/Counsel
Asset Analysis and Correspondence with Counsel regarding recent cash receipts from bill $ 275.00 0040 110.00
Recovery - Accounts
collectors
1/1812010 81
ED
RL
Tax Issues Prepare financial statement roll forward from September 17, 2009 through
DeCemhor31,2009
Asset Analysis and Discuss partner receivable findings with R. Loh
Recovery' Accounts
Asset Disposition At the request of Counsel, roview case document index for Netfubric stock
________ certificates
$130.00
$ 515.00
$ 275.00
3.20 416.00
0.20 103.00
040'--- I fo.oo-
Tax. Issues Review and organize various federal and state tax forms forwarded by
Counsel
$ 27500--.. 0.70 \92.50
200fU
ExhibitA-3
Ch. 7 Trustee ofTheJen, LLP
September 18,2009 through Januwy 31, 2010
1118120 10 RL Asset Analysis and Discuss partner receivable findings with E. DuVal $ 275.00 0.20 55.00
Recovery - Accounts
ReceivableCollectioll
Research information related to Thelen litigation with various vendors $ 275.00 0.70 192.50
Asset Analysis and Research supporting documentation for $1.4 million in employeelpllrtner $ 275.00 2.W 577.50
Recovery receivables
Partner/Employee Loans
AA Tax Issues Review and revise NYS 2009 Form 1'1'204LL $ 385.00 0.40 154.00
RN Asset Analysis and Review account information and prepare email to Counsel re: Ting $ 385.00 0.40 154.00
Recovery Accounts Chinese Fashion '
AC Document Retention Review corporate files for stock certificates requested by Counsel. $160.00 1.50 240.00
1/19/2010 BJ Tax Issues Finalize 2009 tax roll forward schedule $ 130.00 0.70 91.00
Asset Analysis and Compile NR information for ChurChapter Loan & Mortgllge, All Excel $ 130.00 0.40 52.00
Recovery - Accounts Inc., China Precision, and Gulsan
SK Asset Analysis and Updated Thelen Accounts Receivable Maoagement schedule for cash .$ 190.00 1.30 247.00
Recovery Accounts receipts and to include dates logged for On-Site.
Receivable Colleclion
RL Asset Disposition Setup staff to review Thelen documents for stock certificates and forward
celtificates to COUIlSel
$ 275,00 0.50 137.50
Asset Analysis lIlld
Recovery - Accounts
At the request ofCounsel, Research information related to "The Core
Club"
Review cash receipt correspondence from Counsel related to NR
collections .
-Review CCIfiipTo ii' accounts and compw-e to payment history
information obtained from CMS
Follow up on request frOln to Metrokane receivable
documentation
$ 275.00
$ 275.00
$ 275.00
$ 275.00
0.90
0.40
1.40
0.70
247.50
IIO.OO
38500
.-._--_.. ...
192.50
RN Analysis and Telephone call with G. Abodecly rc: changes to status report $ 385.00 0.40 154.00
Recovery - Accounts
Research Metrokane account history and respond to emaHs from Counsel $ 385.00 0.30 115.50
Review additional disputed amounts from CCH and compare to comments
regard ing same
'Researeh payments from Ice $ 385.00
_. $ 385.00- ..
0.40
0.60
-'-'._..
154.00
231.00
on Master File
Revise CCH list of closed NR accolmts and for attorney $ 385,00 0.80 308.00
review
.... _-_._....
--ASset Analysisand--Rcview the Debtor's potential receivables and loans $385,00 0.40 154.00
Recovery - to partners
112012010 ED Teleconferences/Meetings - Telephone call with Y. Geron re: partner loan accounts $515.00 0.10 51.50
Trustee/Counsel
..
Asset Analysis and Review preliminary findings related to partner and employee' receivables $ 515.00 0.20 103.00
Recovery
___
JS

Business Analysis
...._.'.__ .__ .., ."_
Review and commont Oil the comparative historical financial statements $ 645.00 4.00 2,580.00
RL Tax Issues
Statements
OAO 110.00
TeleconferencesIMeetings
Trustee/Counsel
- Telephone call with Counsel regarding receivables
agencies to collection attomeys on behalf of TIlelen prior to the filing date
$ 275:00' 0.30 82.50
Asset Analysis and Follow up on various AIR collection i.'lSIlCS with R. Neumann $275,00 OAO lIO.OO
Recovery- Accounts
Receivablo Collection
-_._.,.. .. _..' __ .-,._._----'... .-.--._... -_.--------
210'24
ExhibitA-3
I
.1
..
i
112012010 RL Asset Analysis and
Recovery
Review Thelen computer network (electronic 'data files, emails, etc.) for .$ 275.00 3.20 880.00
I
detailed records related to the employee personal and
I
approximately $1.4 million owed to the estate
I
Prepare email update to E. DuYal regarding partner personal account .$ 275.00 0040 110.00
,j
research ,i
.\
Additional RBSC!lfch into the partner pe!"Sonal accounts and searChapter $ 275.00 2040 660.00
CMS fur detailed account records by partner
RN Asset Analysis and Review master list commentsfor CCH closed accounts $ 385.00 0040 154.00

Recovery. Accounts
Review On Site and CCH AIR analysis $ 385.00 0.60 231.00
I
1f2l/20 10 ED TeleconferenceslMeetings - Telephone oall with Y. Geron regarding the issuance ofK-J's and partner $ 515.00 0.30 154.50
I
I
Trustee/Counsel loan accounts
JS Business Analysis Meet with R. Neumann and R. Loh re; work' program for financial analysis $ 645.00 1.50 967.50
:1
.1
Historical Financial !
Statements
i
,
RL Business Analysis Meet with J, Sutton and R. NeumlUJll re: work program for financial $ 275.00 1.50 412.50
Historical Financial analysis
Statements
Tax Issues K-I correspondence and research $275.00 0.90 247.50
RN Business Analysis Review notes to historical finanoial statements $ 385.00 0.40 154.00
Statements
Meet with J. Sulton and R. Loh re: work program for financial analysis $ 385.00 1.50 577.50
Asset Analysis and Review current AIR receipt report received from Counsel $ 385.00 0.20 71.00
Recovery - Accounts
1/22/2010 RL Asset Analysis and At the request of Counsel, review available dooumedts and compile $ 275.00 1.90 522.50
Recovery - Accounts supporting documents for Amit Barnoon, ADT, and Manheim Family
--'-Assot Analysis and Finalize analysis ofthe employee and partner accounts $ 275,00 1.20 330.00
RecovelY -
PartnerJEmployec Loans
10 Business Analysis - Prepare a cash flow summary rur the years 2005, 2006, and $ 125.00 1.00 125,00
Historical Financial 2007
Statements
A:!set Analysis and print outs ofemployee and partner personal account invoices .$ 125.00 4.50 562.50
Recovery comprising Thelen's $1.4 million receivable
1125/2010 ED - Tel<i;;rlcrenceslMeetings. Telephone call with Y. Geron regarding 2009 W-2s $ 515.00 0.20 103.00
Trustee/Counsel
----sK--" -ASSet Analysis and Updated Accounts Receivable for Bank of America $ J90.00 1.30 247.00
Recovery - Accounts lock box deposits
Created schedule ofuna1located receivables tbr COunsel.:.-____ $ 190.QQ.. _--=0:..:.4..::0 7:..:6:.:.:.0:..:0,
RL Tax Issues Telephone calls with ADP re: 2009 . .__ __ 9==0__ 247.50

Troubleshoot Legalkey server connection issues raisoo::.::,bYLCouns==::::el .,.,.$:.:2=7.::.5"'.0.::.0 2.70 142.50
RN Asset Analysis and Review recent cash receipts and provide update to COlDlseJ $ 385.00 0,20 77:00
Recovery - Accounts
Review weekly AIR receipts for On Site andgcH$ ...::50'----..::19-=2=.50
1/26/2010 JS Business Analysis Meeting With R. Neumann and R Loh re: tax issues related to 2009 return $ 645.00 0.40 258.00
Historical Financial preparation
Statements
Meeting with R. Neumann and R. Loh to discuss historical financial issues $ 645:00 1.10 709.50
RL ""Business Analysis Preparation for, and meeting with J. Sutton and R. Neumann to discuss $ 275.00 1.70 467.50
Historical Financial historical financial issues
Statements
22 of 24
ExhibitA-3
Ch. 7 Trustee ofThelen, lLP
Hmployee Time Detail
-"------_.
Date Iuitial Project Category Explanation of Work Performed Rate Time Fees
112612010 RL Document Retention Research Linda Schwartz escrow account documentation and $275.00 2.10 577.50
correspondence with Counsel re: same
Technology Support At the request of Counsel, activate addition user accounts and establish $ 275.00 2.40 660.00
access to Legal Key and Kitterman database
AA Tax fusues Follow up on 2008 NY IT-2D4-LL .$ 385.00 0.30 115.50
RN Business Analysis Review historical.comparatiye statements ofcash flow and note items to .$ 385.00 0.40 154.00
Historical j?inancial be reviewed further
Statements
Tax Is.'lues Prepare trial balance for 2008 and 2009, and partnership agreement with .$ 385.00 lAO 539.00
%,
Review 2008 tax return and reconcile with CMS trial balance for 2008 .$ 385.00 0040 154.00
Meeting with I. Sutton and R. Loh re: tax issues related to 2009 return 5> 385.00 0.40 154.00
preparation
Review miscellaneous partnetShip work papers for K-l 's .$ 385.00 0.40 154.00
Asset Analysis and Email re: receipt related to account 035045 $ 385.00 0.10 38.50
lI2712010 BI Tax Issues Group 2009 trial balance accounts according to tax preparation groupings $ 130.00 3.10 403.00
Group 2008 trial balance accounts according to tax preparation groupings 5> 130.00 4.30 559.00
Reconcile differences in account balances betweell 2008 trial balance and 5> 130.00 2.10 273.00
the tax return
ED Teleconferences/Meetings Multiple telephone calls with the Trustee and Co<!nsel regarding New 5> 515.00 0.80 412.00
Trustee/Counsel York State tax issues
JR ___... of form NY Counsel for signature $ 153.00
._0.:7
0 107.10
RL Tax Issues Coordinate Trustee's signing of Form 11'-204. $ 275.00 . 0040 110.00
Follow up on missing W-2s 0.30 82.50
Prepare Form in connection with receipt from cllent _.. _........
Meet with E. DuVal and R. Neumann re: trial balance issues and
$ 275.00
$ 275,00
0.30
0.80
82.50
-_... _--
220.00
presentation to Thelen partners offmancial statements as of September 17,
2009

RN Business Analysis - Review notos to the audited financial statements for the years 2005, 2006, $ 385.00 0.70 269.50
Historical Financial and 2007 re: lease investments and foreign income
Statements
Tax Issues Review 2008 and 2Q.Q2 book to tax basis income $ 385.00 0.50 192,50
.- ..... -
Meet with E. DuVal and R. Loh re: trial balance issues and presentation to $ 385.00 0,80 308.00
Thelen partners of fmancial statements as ofSeptember 17, 2009
Review fourth amended partnership agreement for rights of dissolution $ 385.00 0.80 308:00
partners re: allocation ofloss for K) purposes and compare to Thelen
..
Asset Analysis aoo Research unrecorded NR account payment for Stopel, Inc. $ 385.00 010 38.50
Review new receipts and identifY umlpplied items $ 385.00 0.30 115.50
1128/2010 BJ Tax Issues Finalize 2008 and 2008 groupings $ 130.00 1.20 156.00
ED Tax Issues Review tax return trial balance with R. Neumann $ 515.00 0.20 103.00
TeleoonferenooslMcctings. Telephone call with Y. Geron regarding 2009-lllX filings and information $ 515.00 0.20 103,00
TrwteeiCcunsel to be disseminated to fanner partners
Telephone call with Y. Geron regarding filing date financial statements $ 515.00 0.20 103.00
JM Technology Support Review VBS security coded into "Kittennan database" and prepare work $ 238.00 0.50 119.00
armll1d to allow of local machine access to lhe databllSC
RL ____ ........ Email correspondence with 2009 1099s ------ $ 275.00 0.30 82.50
Te1eronferencesIMeetings .. Conference call with Counsel regarding open items and analyses in $ 275.00 0.60 165.00
TrusteeiCounsel progress
_.. _--------
Preparation for telephone call with Counsel regarding open items $ 275.00 0.80 220.00
230'24
ExhibitA-3
Ch. 7 ofTIlelen, LLP
Time Detail
September 18, 2009 through 1anuary 31, 2010
Date Initial Project Category Explanation 01 Work Performed Rate Time Fees
112812010 RL Asset Analysis and At the request of Counsel, review Thelen CMS and network flies for $ 275.00 1.50 412.50
Recovery - Accounts supporting documents related to various NR eollection accounts
Receivable Collection transferred to collection Counsel
Technology Support At the request of Counsel, troubleshoot access to the "Kitterman database" $275.00 0.40 110.00
and restore access for login accounts noted
RN Business Analysis Prepare an analysis of the 2005 financial statements' as requested by the $ 385.00 0,50 192,50
Historical Financial Trustee
Statements
Review legal industry comparables for similar sized firms from Pratlll $ 385.00 0.40 154.00
Stats
Review and summarize RMA data for law firms $ 385,00 0.30 115.50
Review and summarize Thelen's historical statement of cash flows $ 385.00 0.20 77.00
Tax Issues Review tax return trial balance with E. DuVal $ 385.00 0.20 17.00
Review 2009 tax return trial balance $ 385.00 1.10 423.50
Teleconferences/Meetings Conference call with Counsel regarding open items andllOOlyse.s in $ 385.00 0.60 231.00
Trustee/Counsel progress
Asset Analysis llIld Review CCH invoices for net remittances received after 9/17 $ 385.00 0:30 115.50
Recovezy - Accounts
112912010 ED Tax Issues Follow up on issues related to obtaining 2009 W-2s from ADP $515.00 0.30 154.50
SK Asset Analysis and Updated Accounts Receivable Management for the weekly cash receipts .$ 190.00 1.40 266.00
Recovery .. Accounls
RL Tax Issues Multiple telephone calls (including time on hold) with ADP regarding $ 275.00 2.60 715,00
2009 W-2s
Asset Analysis and Review correspondence from recent cash collections $ 275.00 0.30 82,50
Recovezy Accounts lllld update NR schedule
Technology Support Multiple telephone calls and emails with Cogent $ 275.00 1,90 522.50
Communicatiollll regarding the termination ofThelen's internet service
account resulting in complete lack of access to the Thelen network
RN Business Analysis Prepare size balance sheet with analysis versus RMA $ 385.00 0.80 308.00
Statements
Prepare common size income sfatemen;;"vcrsus RJI:1:A $ 0.80 308.00
Prepare analysis ofratios versus RMA $ 38500 1.20 462.00
Prepare outline for financial analyses and report to the Chapter 7 T;mtce $ 385.00 1.90 731.50
..._.
Grand Total 1,111.20 $ 276,977:65
24 of 24
EXHIBITB
THELENLLP
OUT-OF-POCKET EXPENSES INCURRED
i
;1
Exhibit B - Ex.penses
(1) Includes multiple dilily meals f'Or R. Loh, A. Karpishin, J. Brendle, A. Costello, and K. Aiello (co\l\lsel) while at the Debtor's premises
'1
Ch. 7 Trustee ofThelen, LLP I
Expense Details
'1
:I
.,
;
t
I
Expense T3':pe
Meals and
Worl,Dllte
1113012009
Initial
JB Meals during site visit
Detail Total
$ 73.27
I
12/29/2009
RL
AC
BJ
Meals for staff and counsel (luncb/dinner) during site visit
Meals during site visit
Working meal
$ 713.27
$ 113.57
$ 14.57
(1)
1
i
Meals and EntertainlDent Total
FED EX 12/30/2009 9-440-41020
$ 914.68
$ 18.44 I
FED EX Total $ 18.44
.(
Travel 11130/2009 JB Airfare S 535.20
Hotel
Transportation between Rockville Centre, NY and JFK
S
S
1,085.30
281.80
I
Airport (NewYork 2 Trips)
!
RL Airfare
Hotel
$ 1,222.40
$ 2,118.34
I
I
I
Transportation to/from Airport (San Francisco - 4 trips) $ 160.00 i
Transportation between Connecticut and JFK Airport (New $ 714.27
!
AK
York - 4 Trips)
Airfare $ 695.20 I
Hotel
Gro\md Transportation
$ 1,369.52
$ 123.60
'I
I
I
AC Airfare $ 1,034.00
1
Hotel $ 1,082.12
i
Transportation (San Francisco)
Transportation between Manhattan and JFK Airport (New
$ 8.10
$ 188.07 I
York - 2 Trips)
Travel Total
$ 10,617.92
:1
II
COMPUTER EXPENSE 11/3012009 JB
RL
Hotel internet access
Hotel internet access
$ 68.80
$ 29.90
11
COMPUTER EXPENSE Total
$ 98.70
;1
;1
Supplies 1113012009 JB Boxes $ 177.74
RL 500 GB External Hard Drive for Data backup $ 142.34 :1
AK External Hard Drives (6) $ 1,200.00
Supplies Total $ 1,520.08
I
TOUlI
$ 13,169.82
;1
"
'1
in San francisco, CA. Receipts available upon requesL
:1
!\
it
EXHIBITC
THELENLLP
RETENTION ORDER
-----------------------------------------------------}(
Inre
Chapter 7
THELENLLP,
Case No. 09-15631 (ALG)
Debtor.
-----------------------------------------------------}(
ORDER AUTHORIZING EMPLOYMENT AND RETENTION OF
CBIZ ACCOUNTING, TAX & ADVISORY OF NEW YORK, LLC
AS ACCOUNTANTS AND CONSULTANTS
TO THE CHAPTER 7 TRUSTEE
Upon the application, dated September 30, 2009 (the "Application"), of Yann
Geron (the "Trustee"), the interim chapter 7 trustee of the estate of Thelen LLP (the "Debtor"),
the above-captioned debtor, for an ordyr, pursuant to 11 U.S.C. 327(a) and 328, authorizing
, -,
the retention of CBIZ Accounting, Tax & Advisory of New York,. LLC ("CBIZ") as the
Trustee's accountants and consultants herein; and upon the affidavit of Jeffrey T. Sutton, CPA in
support thereof (the "Sutton Affidavit"); and it appearing that CBrZ represents no interest
adverse to the Trustee, the Debtor, its estate or creditors with respect to the matters for which
CBIZ is to be engaged, that CBrz is a disinterested person as that term is defined in 11 U.S.C.
101(14), and that its employment is necessary and in the best interests of the estate; and for good
and sufficient cause, it is hereby
ORDERED, that pursuant to 11 U.S.C. 327(a) and 328, and Ru1e 2014(a) of
the Federal Rules of Bankruptcy Procedure, the Trustee be and he hereby is authorized and
empowered to employ and retain CBIZ as his accountants and consultants herein on the terms
and conditions set forth in the Application and the Sutton Affidavit; and it is further
ORDERED, that all compensation and reimbursement of expenses to be paid to
CBIZ shall be subject to prior application to, and award by, this Court, pursuant to 11 U.S.C.
NY1 444291 vI 09/30/09
, 11
!
I
I
I
330 and 331, the Federal and Local Bankruptcy Rules, and the Guidelines promulgated by the
Office of the United States Trustee.
Dated: New York, New York
October 5, 2009
/s/ Allan 1. Gropper
Honorable Allan L. Gropper
United States Bankruptcy Judge
NO OBJECTION:
Dated: New York, New York
October 2, 2009
DIANA G. ADAMS
UNITED STATES TRUSTEE
By: /s/ Andrew D. Velez-Rivera
Andrew D.
Trial Attorney
NYI 444291vI 09/30/09

10000021205

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