List of all Licensed Insolvency Trustees and Licensed Insolvency Trustee Firms

  • 212 Licensed Insolvency Trustee Firm(s) Found
  • 1,049 Individual Licensed Insolvency Trustee(s) Found

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212 Licensed Insolvency Trustee Firm(s) Found

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

1,049 Individual Licensed Insolvency Trustee(s) Found

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