Case KJC Doc 1525 Filed 09/27/17 Page 1 of 3 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE ) ) ) ) ) ) ) ) Chapter 11

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1 Case KJC Doc 1525 Filed 09/27/17 Page 1 of 3 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: DRAW ANOTHER CIRCLE, LLC, et al., 1 Debtors. ) ) ) ) ) ) ) ) Chapter 11 Case No (KJC) Jointly Administered Re: Docket No CERTIFICATION OF COUNSEL WITH RESPECT TO ORDER SUSTAINING THE LIQUIDATING TRUSTEE S NINTH OMNIBUS OBJECTION TO CERTAIN (I) DUPLICATE CLAIMS, (II) AMENDED AND SUPERSEDED CLAIMS, (III) INSUFFICIENT DOCUMENTATION CLAIMS, AND (IV) LATE-FILED CLAIMS (NON-SUBSTANTIVE) Undersigned counsel for the Hastings Creditors Liquidating Trust (the Trust ) and Curtis R. Smith, in his capacity as liquidating trustee (the Liquidating Trustee ) hereby certifies as follows: 1. On September 6, 2017, the Trustee filed the Ninth Omnibus Objection to Certain (I) Duplicate Claims, (II) Amended and Superseded Claims, (III) Insufficient Documentation Claims, and (IV) Late-Filed Claims (Non-Substantive) [Docket No. 1510] (the Omnibus Claims Objection ). and Trustee: 2. Objections to the Omnibus Claims Objection were due by September 20, The following formal and informal responses were received by counsel for the Trust 1 The Debtors and the last four digits of their respective federal taxpayer identification numbers are as follows: Draw Another Circle, LLC (2102); Hastings Entertainment, Inc. (6375); MovieStop, LLC (9645); SP Images, Inc. (7773); and Hastings Internet, Inc. (0809). Under the confirmed First Amended Joint Combined Disclosure Statement and Plan of Liquidation, the four related Debtors bankruptcy cases have been closed.

2 Case KJC Doc 1525 Filed 09/27/17 Page 2 of 3 A) Response of Boardman Westpark, LLC to the Liquidating Trustee's Ninth Omnibus Objection to Certain (I) Duplicate Claims, (II) Amended and Superseded Claims, (III) Insufficient Documentation Claims, and (IV) Late-Filed Claims (Non- Substantive) [Docket No. 1515; Filed 9/15/2017]; B) Response of Karen Wright to the Liquidating Trustee's Eighth and Ninth Omnibus Objections to Certain Claims [Docket No. 1518; Filed 9/18/2017]. C) Response of Greater Missouri Builders, Inc. to the Liquidating Trustee's Ninth Omnibus Objection to Certain (I) Duplicate Claims, (II) Amended and Superseded Claims, (III) Insufficient Documentation Claims, and (IV) Late-Filed Claims (Non- Substantive) [Docket No. 1521; Filed 9/19/2017]; D) Response by the Tennessee Department of Revenue to the Liquidating Trustee's Ninth Omnibus Objection to Claims [Docket No. 1522; Filed 9/20/2017]; E) Informal response communicated to counsel for the Trust and Trustee by CRG Financial; and F) Informal response communicated to counsel for the Trust and Trustee by Rock Springs Plaza. 4. No other objections were received to the Omnibus Claims Objection. 5. A hearing on each of the responses listed above has been continued to the omnibus hearing date on October 31, Attached as Exhibit 1 is the revised proposed order (the Order ), which addresses all other claims. 7. Attached as Exhibit 2 is a redlined version of the Order, to show the changes made to the order that was originally filed with the Omnibus Claims Objection. [Remainder of this page intentionally left blank] , v. 1

3 Case KJC Doc 1525 Filed 09/27/17 Page 3 of 3 WHEREFORE, the Trust and Trustee respectfully requests that the Court enter the attached Order at its earliest convenience. Dated: September 27, 2017 GOLDSTEIN & MCCLINTOCK LLLP By: /s/ Maria Aprile Sawczuk Maria Aprile Sawczuk (No. 3320) 1201 North Orange Street, Suite 7380 Wilmington, DE (302) (302) (fax) marias@restructuringshop.com Counsel for Hastings Creditors Liquidating Trust and Curtis R. Smith, as Liquidating Trustee , v. 1

4 Case KJC Doc Filed 09/27/17 Page 1 of 15 EXHIBIT 1

5 Case KJC Doc Filed 09/27/17 Page 2 of 15 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re DRAW ANOTHER CIRCLE, LLC, et al., 1 Debtors. Chapter 11 Case No.: (KJC) (Jointly Administered) Re: Docket No ORDER SUSTAINING THE LIQUIDATING TRUSTEE S NINTH OMNIBUS OBJECTION TO CERTAIN (I) DUPLICATE CLAIMS, (II) AMENDED AND SUPERSEDED CLAIMS, (III) INSUFFICIENT DOCUMENTATION CLAIMS, AND (IV) LATE-FILED CLAIMS (NON-SUBSTANTIVE) Upon the objection (the Objection ) of the Trust 2 and the Liquidating Trustee in the above-captioned jointly administered chapter 11 cases (the Cases ), pursuant to sections 105 and 502 of the Bankruptcy Code, Bankruptcy Rule 3007, and Local Rule , to the Duplicate Claims, the Amended and Superseded Claims, the Insufficient Documentation Claims, and the Late-Filed Claims; and the Court having considered the Declaration of Curtis R. Smith in Support of the Liquidating Trustee s Ninth Omnibus Objection to Certain (I) Duplicate Claims, (II) Amended and Superseded Claims, (III) Insufficient Documentation Claims, and (IV) Late-Filed Claims (Non-Substantive); and it appearing that the Court has jurisdiction to consider the Objection pursuant to 28 U.S.C and 157, and the Amended Standing Order of Reference from the United States District Court for the District of Delaware dated February 29, 2012; and it 1 The Debtors and the last four digits of their respective federal taxpayer identification numbers are as follows: Draw Another Circle, LLC (2102); Hastings Entertainment, Inc. (6375); MovieStop, LLC (9645); SP Images, Inc. (7773); and Hastings Internet, Inc. (0809). Under the confirmed First Amended Joint Combined Disclosure Statement and Plan of Liquidation (the Plan ), all of the Debtors bankruptcy cases aside from Draw Another Circle, LLC have been closed. 2 Capitalized terms used but not defined herein shall have the meanings ascribed to them in the Objection.

6 Case KJC Doc Filed 09/27/17 Page 3 of 15 appearing that the Objection is a core matter pursuant to 28 U.S.C. 157(b)(2) and that the Court may enter a final order consistent with Article III of the United States Constitution; and it appearing that venue of these Cases and of the Objection is proper pursuant to 28 U.S.C and 1409; and it appearing that due and adequate notice of the Objection has been given under the circumstances, and that no other or further notice need be given; and it appearing that the relief requested in the Objection is in the best interests of the Debtors estates, their creditors, and other parties in interest and that the legal and factual bases set forth in the Objection establish just cause for the relief granted herein; and after due deliberation thereon, and good and sufficient cause appearing therefor, it is hereby ORDERED, ADJUDGED AND DECREED THAT: 1. The Objection is sustained to the extent provided herein. 2. The Duplicate Claims listed on Exhibit A and Exhibit B hereto under the column heading labeled Duplicate Claim to be Disallowed are disallowed and expunged in their entirety. 3. The Amended and Superseded Claims listed on Exhibit C hereto under the column heading labeled Amended Claim to be Disallowed are disallowed and expunged in their entirety. 4. The Insufficient Documentation Claims listed on Exhibit D hereto under the column heading labeled Claim/Schedule Number are disallowed and expunged in their entirety. 5. The rights of the Trust and the Liquidating Trustee to: (i) file subsequent objections to any claims listed on any of the Exhibits hereto on any ground; (ii) amend, modify or supplement the Objection, including, without limitation, filing objections to further amended 2

7 Case KJC Doc Filed 09/27/17 Page 4 of 15 or newly-filed claims; (iii) seek to expunge or reduce any claim to the extent all or a portion of such claim has been paid; and (iv) settle any claim for less than the asserted amount, are expressly preserved. Additionally, should one or more of the grounds of objection stated in the Objection be overruled, the Liquidating Trustee s rights to object to the Duplicate Claims, the Amended and Superseded Claims, the Insufficient Documentation Claims, and the Late-Filed Claims on any other grounds are preserved. 6. For the avoidance of doubt, nothing in this Objection impacts in any way the Liquidating Trustee s pending objection to any claim under section 502(d) of the Bankruptcy Code included in any complaint filed pursuant to section 5 of the Bankruptcy Code. 7. The objection to each claim, as addressed in the Objection and as set forth in the Exhibits, constitutes a separate contested matter as contemplated by Bankruptcy Rule 9014 and Local Rule This Order shall be deemed a separate order with respect to each such claim that is the subject of the Objection. Any stay of this Order pending appeal by any claimants whose claims are subject to this Order shall only apply to the contested matter that involves such claimant and shall not act to stay the applicability and/or finality of this Order with respect to any other contested matters addressed in the Objection and this Order. 8. The Liquidating Trustee and Rust/Omni are authorized to take any and all actions that are necessary and appropriate give effect to this Order. 9. This Court shall retain jurisdiction over all matters arising from or related to the interpretation and implementation of this Order. Dated:, 2017 Wilmington, Delaware THE HONORABLE KEVIN J. CAREY UNITED STATES BANKRUPTCY JUDGE 3

8 Case KJC Doc Filed 09/27/17 Page 5 of 15 EXHIBIT A

9 Case KJC Doc Filed 09/27/17 Page 6 of 15 Draw Another Circle, LLC Duplicative Across Classes Creditor Remaining Claim Number Allowed Claim Classification Duplicate Claim to be Disallowed Disallowed Claim Amount Disallowed Claim Classification Reason for Disallowance KIDROBOT C3248 Unsecured C3249 $35, Admin Duplicative Across Classes PALMER, GAIL C526 Unsecured C526 $ (b)(9) Duplicative Across Classes TASTE OF NATURE C62 Unsecured C2330 $5, Unsecured Duplicative Across Classes TASTE OF NATURE INC C62 Unsecured C2329 $ Unsecured Duplicative Across Classes

10 Case KJC Doc Filed 09/27/17 Page 7 of 15 EXHIBIT B

11 Case KJC Doc Filed 09/27/17 Page 8 of 15 Draw Another Circle, LLC Duplicative Across Debtors Creditor Remaining Claim Duplicate Claim to Disallowed Classification Reason for Disallowance Number be Disallowed Claim Amount ANDREWS, BETSIE C2757 C2758 $52.80 Admin Duplicative Across Debtors BARUS, ROSEMARY C2577 C289 $43.00 Unsecured Duplicative Across Debtors BAUER, MICHAEL C2485 C103 $25.00 Unsecured Duplicative Across Debtors BOURG, JASON C932 C55 $35.90 Unsecured Duplicative Across Debtors BRASLEY, AMY C1220 C427 $25.00 Admin Duplicative Across Debtors BRASLEY, AMY C1220 C1701 $25.00 Priority Duplicative Across Debtors CARROLL, MISTY C620 C199 $10.00 Unsecured Duplicative Across Debtors COFFIN, ANGELA C261 C122 $42.50 Unsecured Duplicative Across Debtors CROSS CREEK MALL SPE, L.P. C252 C109 $9, Admin Duplicative Across Debtors EIKER, SUSAN C3153 C613 $10.50 Unsecured Duplicative Across Debtors EIKER, SUSAN C3153 C184 $10.50 Unsecured Duplicative Across Debtors EULER HERMES N.A. AGENT FOR ICUP INC. C1713 C1308 $52, Unsecured Duplicative Across Debtors GARRINGER, MARY C598 C197 $19.00 Unsecured Duplicative Across Debtors GIRARDI, LARRY C3366 C640 $10.00 Unsecured Duplicative Across Debtors GUZMAN, SHARI C1081 C310 $17.00 Unsecured Duplicative Across Debtors HATHCOCK, PHYLLIS C2038 C95 $31.75 Unsecured Duplicative Across Debtors HENRICKSEN, CHRISTY C2861 C567 $39.34 Unsecured Duplicative Across Debtors HILL, AUDRA C2573 C327 $35.00 Unsecured Duplicative Across Debtors HINRICHSEN, CHRISTIAN D. C1909 C306 $55.73 Unsecured Duplicative Across Debtors

12 Case KJC Doc Filed 09/27/17 Page 9 of 15 Draw Another Circle, LLC Duplicative Across Debtors Creditor Remaining Claim Duplicate Claim to Disallowed Classification Reason for Disallowance Number be Disallowed Claim Amount HOAGLAND, DEBORAH E. C1336 C375 $44.41 Unsecured Duplicative Across Debtors HOLMES, DENZEL C1752 C84 $33.60 Unsecured Duplicative Across Debtors JOHNSON, JAMES C279 C243 $ (b)(9) Duplicative Across Debtors KLASSEN, KRISTINA T. C2045 C97 $41.85 Unsecured Duplicative Across Debtors KOROUSH-HILL, MONA C2571 C328 $45.00 Unsecured Duplicative Across Debtors LEHMAN, REBECCA C1542 C406 $26.42 Unsecured Duplicative Across Debtors LITSCH, KELLEY C1797 C81 $46.13 Unsecured Duplicative Across Debtors LORENZO, MARY C1225 C467 $32.61 Unsecured Duplicative Across Debtors MAC INNES, MICHELLE C114 C170 $ (b)(9) Duplicative Across Debtors MASSEY, TAMERLY C3098 C119 $25.00 Unsecured Duplicative Across Debtors MCCRARY-HOLLAND, MONTEZ C3338 C480 $49.49 Unsecured Duplicative Across Debtors MISSOULA COUNTY C610 C3111 $3, Unsecured Duplicative Across Debtors NAVARRO, ADAM C1936 C192 $43.00 Unsecured Duplicative Across Debtors NEUMAN, BOBBIELEE C506 C504 $ Unsecured Duplicative Across Debtors OSBORNE, PAMELA C1280 C368 $25.00 Unsecured Duplicative Across Debtors POLT, SARAH C650 C201 $41.75 Unsecured Duplicative Across Debtors PUENT, ANDREW C247 C1885 $ Unsecured Duplicative Across Debtors PUNGPADUNG, NAN C637 C200 $35.47 Unsecured Duplicative Across Debtors RAMBIN, ANITA C2111 C480 $25.00 Unsecured Duplicative Across Debtors RILEY, MARCIA GALE C2325 C268 $29.85 Unsecured Duplicative Across Debtors

13 Case KJC Doc Filed 09/27/17 Page 10 of 15 Draw Another Circle, LLC Duplicative Across Debtors Creditor Remaining Claim Duplicate Claim to Disallowed Classification Reason for Disallowance Number be Disallowed Claim Amount SCHANNEP, JAMES C1662 C431 $ Admin Duplicative Across Debtors SPICKELMIRE, AARON C2792 C558 $27.46 Unsecured Duplicative Across Debtors SPICKELMIRE, AARON C2792 C558 $27.46 Unsecured Duplicative Across Debtors SWAIM, LINDA C2211 C501 $25.00 Unsecured Duplicative Across Debtors SWAMSON, SCOTT G. C1412 C74 $20.00 Unsecured Duplicative Across Debtors SWAMSON, SCOTT G. C1412 C20 $20.00 Unsecured Duplicative Across Debtors TIBA, ZABRINA C2032 C463 $ (b)(9) Duplicative Across Debtors TIBA, ZABRINA C2032 C93 $ (b)(9) Duplicative Across Debtors VARNES, LINDA C111 C554 $44.70 Unsecured Duplicative Across Debtors WAGNER, JOY C544 C164 $ (b)(9) Duplicative Across Debtors $0.50 Unsecured WALKER, DARRELL C1461 C82 $25.56 Unsecured Duplicative Across Debtors WHARTON, FRANK C713 C47 $36.67 Unsecured Duplicative Across Debtors WOOD, MARILYN C1842 C137 $27.90 Unsecured Duplicative Across Debtors ZYLAWY, TERRY L. C1807 C365 $27.98 Unsecured Duplicative Across Debtors

14 Case KJC Doc Filed 09/27/17 Page 11 of 15 EXHIBIT C

15 Case KJC Doc Filed 09/27/17 Page 12 of 15 Draw Another Circle, LLC Amended and Superseded Claims Creditor Remaining Claim Amended Claim to be Claim Amount Classification Reason for Disallowance Number Disallowed (Claims Recovery Group LLC) BLUEFIN DISTRIBUTION C140 C2.1 $4, (b)(9) Amended Claim BLUEFIN DISTRIBUTION C3588 C71 $86, (b)(9) Amended Claim EMPIRE PAPER COMPANY C3135 C1251 $41, (b)(9) Amended Claim $77, Unsecured SOUTHEASTERN FREIGHT LINES INC. C3601 C980 $55, Unsecured Amended Claim THOMAS, KRISTI C818 C312 $ Unsecured Amended Claim

16 Case KJC Doc Filed 09/27/17 Page 13 of 15 EXHIBIT D

17 Case KJC Doc Filed 09/27/17 Page 14 of 15 Draw Another Circle, LLC Insufficient Documentation Creditor Claim/ Schedule Number Claim Amount Classification Reason for Disallowance CITY OF BIRMINGHAM DEPARTMENT OF FINANCE C175 $ Priority Claim and/or Scheduled Amount is COOPER, SUSAN C. C1747 $9.00 Admin Claim and/or Scheduled Amount is HALER, JENNIFER C479 $20.00 Unsecured Claim and/or Scheduled Amount is LIQUID METAL DISTRIBUTION CORPORATION C48 $16, Unsecured Claim and/or Scheduled Amount is LIQUID METAL DISTRIBUTION CORPORATION C49 $13, Unsecured Claim and/or Scheduled Amount is ORANGE CIRCLE STUDIO CORPORATION C2563 $5, Unsecured Claim and/or Scheduled Amount is STATE OF ALABAMA, DEPARTMENT OF REVENUE C3514 $ Priority Claim and/or Scheduled Amount is STATE OF NEW JERSEY DIVISION OF TAXATION C46 $4, Priority Claim and/or Scheduled Amount is TEXAS COMPTROLLER OF PUBLIC ACCOUNTS C143 $173, Admin Claim and/or Scheduled Amount is TEXAS COMPTROLLER OF PUBLIC ACCOUNTS C3630 $173, Admin Claim and/or Scheduled Amount is TEXAS WORKFORCE COMMISSION C1209 $46, Priority Claim and/or Scheduled Amount is THE OHIO DEPARTMENT OF TAXATION C3161 $882.1 $ Priority Unsecured Claim and/or Scheduled Amount is VCARE TECHNOLOGY, INC. C2875 $25, Unsecured Claim and/or Scheduled Amount is WA STATE EMPLOYMENT SECURITY DEPARTMENT C758 $3, Priority Claim and/or Scheduled Amount is WAGNER, JOY C544 $38.00 $ (b)(9) Unsecured Claim and/or Scheduled Amount is

18 Case KJC Doc Filed 09/27/17 Page 15 of 15 Draw Another Circle, LLC Insufficient Documentation Creditor Claim/ Schedule Number Claim Amount Classification Reason for Disallowance WHEELER, CAROL C1263 $25.00 Unsecured Claim and/or Scheduled Amount is

19 Case KJC Doc Filed 09/27/17 Page 1 of 10 EXHIBIT 2

20 Case KJC Doc Filed 09/27/17 Page 2 of 10 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re DRAW ANOTHER CIRCLE, LLC, et al., 1 Debtors. Chapter 11 Case No.: (KJC) (Jointly Administered) Re: Docket No ORDER SUSTAINING THE LIQUIDATING TRUSTEE S NINTH OMNIBUS OBJECTION TO CERTAIN (I) DUPLICATE CLAIMS, (II) AMENDED AND SUPERSEDED CLAIMS, (III) INSUFFICIENT DOCUMENTATION CLAIMS, AND (IV) LATE-FILED CLAIMS (NON-SUBSTANTIVE) Upon the objection (the Objection ) of the Trust 2 and the Liquidating Trustee in the above-captioned jointly administered chapter 11 cases (the Cases ), pursuant to sections 105 and 502 of the Bankruptcy Code, Bankruptcy Rule 3007, and Local Rule , to the Duplicate Claims, the Amended and Superseded Claims, the Insufficient Documentation Claims, and the Late-Filed Claims; and the Court having considered the Declaration of Curtis R. Smith in Support of the Liquidating Trustee s Ninth Omnibus Objection to Certain (I) Duplicate Claims, (II) Amended and Superseded Claims, (III) Insufficient Documentation Claims, and (IV) Late-Filed Claims (Non-Substantive); and it appearing that the Court has jurisdiction to consider the Objection pursuant to 28 U.S.C and 157, and the Amended Standing Order of Reference from the United States District Court for the District of Delaware dated February 29, 2012; and it appearing that the Objection is a core matter pursuant to 28 U.S.C. 157(b)(2) and that the Court 1 The Debtors and the last four digits of their respective federal taxpayer identification numbers are as follows: Draw Another Circle, LLC (2102); Hastings Entertainment, Inc. (6375); MovieStop, LLC (9645); SP Images, Inc. (7773); and Hastings Internet, Inc. (0809). Under the confirmed First Amended Joint Combined Disclosure Statement and Plan of Liquidation (the Plan ), all of the Debtors bankruptcy cases aside from Draw Another Circle, LLC have been closed. 2 Capitalized terms used but not defined herein shall have the meanings ascribed to them in the Objection.

21 Case KJC Doc Filed 09/27/17 Page 3 of 10 may enter a final order consistent with Article III of the United States Constitution; and it appearing that venue of these Cases and of the Objection is proper pursuant to 28 U.S.C and 1409; and it appearing that due and adequate notice of the Objection has been given under the circumstances, and that no other or further notice need be given; and it appearing that the relief requested in the Objection is in the best interests of the Debtors estates, their creditors, and other parties in interest and that the legal and factual bases set forth in the Objection establish just cause for the relief granted herein; and after due deliberation thereon, and good and sufficient cause appearing therefor, it is hereby ORDERED, ADJUDGED AND DECREED THAT: 1. The Objection is sustained to the extent provided herein. 2. The Duplicate Claims listed on Exhibit A and Exhibit B hereto under the column heading labeled Duplicate Claim to be Disallowed are disallowed and expunged in their entirety. 3. The Amended and Superseded Claims listed on Exhibit C hereto under the column heading labeled Amended Claim to be Disallowed are disallowed and expunged in their entirety. 4. The Insufficient Documentation Claims listed on Exhibit D hereto under the column heading labeled Claim/Schedule Number are disallowed and expunged in their entirety. 5. The Late-Filed Claims listed on Exhibit E hereto under the column heading labeled Claim Number are disallowed and expunged in their entirety The rights of the Trust and the Liquidating Trustee to: (i) file subsequent objections to any claims listed on any of the Exhibits hereto on any ground; (ii) amend, modify 2

22 Case KJC Doc Filed 09/27/17 Page 4 of 10 or supplement the Objection, including, without limitation, filing objections to further amended or newly-filed claims; (iii) seek to expunge or reduce any claim to the extent all or a portion of such claim has been paid; and (iv) settle any claim for less than the asserted amount, are expressly preserved. Additionally, should one or more of the grounds of objection stated in the Objection be overruled, the Liquidating Trustee s rights to object to the Duplicate Claims, the Amended and Superseded Claims, the Insufficient Documentation Claims, and the Late-Filed Claims on any other grounds are preserved For the avoidance of doubt, nothing in this Objection impacts in any way the Liquidating Trustee s pending objection to any claim under section 502(d) of the Bankruptcy Code included in any complaint filed pursuant to section 5 of the Bankruptcy Code The objection to each claim, as addressed in the Objection and as set forth in the Exhibits, constitutes a separate contested matter as contemplated by Bankruptcy Rule 9014 and Local Rule This Order shall be deemed a separate order with respect to each such claim that is the subject of the Objection. Any stay of this Order pending appeal by any claimants whose claims are subject to this Order shall only apply to the contested matter that involves such claimant and shall not act to stay the applicability and/or finality of this Order with respect to any other contested matters addressed in the Objection and this Order The Liquidating Trustee and Rust/Omni are authorized to take any and all actions that are necessary and appropriate give effect to this Order This Court shall retain jurisdiction over all matters arising from or related to the interpretation and implementation of this Order. 3

23 Case KJC Doc Filed 09/27/17 Page 5 of 10 Dated:, 2017 Wilmington, Delaware THE HONORABLE KEVIN J. CAREY UNITED STATES BANKRUPTCY JUDGE 4

24 Case KJC Doc Filed 09/27/17 Page 6 of 10 EXHIBIT D

25 Case KJC Doc Filed 09/27/17 Page 7 of 10 Draw Another Circle, LLC Insufficient Documentation Creditor Claim/ Schedule Number (Claims Recovery Group LLC) BLUEFIN DISTRIBUTION C140 $4, $81, Claim Amount Classification 503(b)(9) Unsecured Reason for Disallowance Claim and/or Scheduled Amount is CITY OF BIRMINGHAM DEPARTMENT OF FINANCE C175 $ Priority Claim and/or Scheduled Amount is COOPER, SUSAN C. C1747 $9.00 Admin Claim and/or Scheduled Amount is GREATER MISSOURI BUILDERS, INC. C3286 $20, Admin Claim and/or Scheduled Amount is HALER, JENNIFER C479 $20.00 Unsecured Claim and/or Scheduled Amount is LIQUID METAL DISTRIBUTION CORPORATION C48 $16, Unsecured Claim and/or Scheduled Amount is LIQUID METAL DISTRIBUTION CORPORATION C49 $13, Unsecured Claim and/or Scheduled Amount is ORANGE CIRCLE STUDIO CORPORATION C2563 $5, Unsecured Claim and/or Scheduled Amount is ROCK SPRINGS PLAZA, LLC C3276 $8, Unsecured Claim and/or Scheduled Amount is STATE OF ALABAMA, DEPARTMENT OF REVENUE C3514 $ Priority Claim and/or Scheduled Amount is STATE OF NEW JERSEY DIVISION OF TAXATION C46 $4, Priority Claim and/or Scheduled Amount is TENNESSEE DEPARTMENT OF REVENUE C3591 $50, Priority Claim and/or Scheduled Amount is TEXAS COMPTROLLER OF PUBLIC ACCOUNTS C143 $173, Admin Claim and/or Scheduled Amount is TEXAS COMPTROLLER OF PUBLIC ACCOUNTS C3630 $173, Admin Claim and/or Scheduled Amount is TEXAS WORKFORCE COMMISSION C1209 $46, Priority Claim and/or Scheduled Amount is

26 Case KJC Doc Filed 09/27/17 Page 8 of 10 Draw Another Circle, LLC Insufficient Documentation Creditor Claim/ Schedule Number THE OHIO DEPARTMENT OF TAXATION C3161 $882.1 $ Claim Amount Classification Priority Unsecured Reason for Disallowance Claim and/or Scheduled Amount is VCARE TECHNOLOGY, INC. C2875 $25, Unsecured Claim and/or Scheduled Amount is WA STATE EMPLOYMENT SECURITY DEPARTMENT C758 $3, Priority Claim and/or Scheduled Amount is WAGNER, JOY C544 $38.00 $ (b)(9) Unsecured Claim and/or Scheduled Amount is WHEELER, CAROL C1263 $25.00 Unsecured Claim and/or Scheduled Amount is WRIGHT, KAREN J C2705 $ Priority Claim and/or Scheduled Amount is

27 Case KJC Doc Filed 09/27/17 Page 9 of 10 EXHIBIT E

28 Case KJC Doc Filed 09/27/17 Page 10 of 10 Draw Another Circle, LLC Late-Filed Claims Creditor Date Claim Filed Claim Number Claim Amount Classification Reason for Disallowance BOARDMAN WESTPARK, LLC 12/27/2016 C3538 $442, Unsecured Late-Filed Claim BOARDMAN WESTPARK, LLC 12/27/2016 C684 $442, Unsecured Late-Filed Claim