Case LSS Doc 1051 Filed 05/03/17 Page 1 of 12

Transcription

1 Case LSS Doc 1051 Filed 05/03/17 Page 1 of 12 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re CHAPARRAL ENERGY, INC., et al., Debtors x x Chapter 11 Case No (LSS) Jointly Administered Hearing Date To be scheduled only if objections are filed. Objection Deadline 5/23/17 at 400 p.m. COMBINED SEVENTH AND EIGHTH MONTHLY APPLICATION OF ERNST & YOUNG LLP FOR COMPENSATION FOR SERVICES RENDERED AND REIMBURSEMENT OF EXPENSES INCURRED AS TAX AND VALUATION SERVICES PROVIDER FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM FEBRUARY 1, 2017 THROUGH MARCH 21, 2017 Name of Applicant Authorized to Provide Professional Services to Ernst & Young LLP Debtors and Debtors-In-Possession Date of Retention July 12, 2016 (nunc pro tunc to May 9, 2016) Period for which Compensation and Reimbursement is sought Amount of Compensation sought as actual, reasonable, and necessary Amount of Expense Reimbursement sought as actual, reasonable, and necessary February 1, 2017 through March 21, 2017 $537, $5, Blended Hourly Rate $ This is a(n) X monthly interim final application 1 The Debtors in these cases, along with the last four (or five digits, in cases in which multiple Debtors have the same last four digits) digits of each Debtor s federal tax identification number, are CEI Acquisition, L.L.C. (1817); CEI Pipeline, L.L.C. (6877); Chaparral Biofuels, L.L.C. (1066); Chaparral CO2, L.L.C. (1656); Chaparral Energy, Inc. (90941); Chaparral Energy, L.L.C. (20941); Chaparral Exploration, L.L.C. (1968); Chaparral Real Estate, L.L.C. (1655); Chaparral Resources, L.L.C. (1710); Green County Supply, Inc. (2723); and Roadrunner Drilling, L.L.C. (2399). The Debtors; address is 701 Cedar Lake Blvd., Oklahoma City, OK LEGAL02/ v1

2 Case LSS Doc 1051 Filed 05/03/17 Page 2 of 12 Prior Applications Filed Docket No. Date Filed Docket No. 485 Filed 09/14/2016 (First Interim Fee Application) Docket No. 626 Filed 12/9/2016 (First Monthly Fee Application) Docket No. 627 Filed 12/9/2016 (Second Monthly Fee Application) Docket No. 628 Filed 12/9/2016 (Third Monthly Fee Application) Docket No. 634 Filed 12/12/2016 (Second Interim Fee Application) Docket No. 980 Filed 03/23/2017 (Combined Fourth, Fifth and Sixth Monthly Fee Application) Docket No. 982 Filed 03/23/2017 (Third Interim Fee Application) Period Covered 05/09/ /30/ /01/ /31/ /01/ /30/ /01/ /31/ /01/ /31/ /01/ /31/ /01/ /31/2017 Requested Fees Requested Expenses Approved Fees Approved Expenses $57, $ $57, $ $30, $0.00 $24, $0.00 $58, $26.59 $46, $26.59 $18, $0.00 $14, $0.00 $107, $26.59 $107, $26.59 $161, $4, $129, $4, $161, $4, Pending Pending LEGAL02/ v1 2

3 Case LSS Doc 1051 Filed 05/03/17 Page 3 of 12 COMPENSATION BY PROFESSIONAL Name of Professional Person Bennett, Debra J. Dixon, John M. Sills, Garrett M. Whitman, Mark Leslie Wood, Mark A. Wootton, Andrew David Yousefy, Peyman Cahill, Michael P. Caruso, Thierry Daughenbaugh, Kitrina Debbink, Alex Michael Elkholy, Karim Fredericks, Alex J. Georgiou, Amelia Georgiou, Amelia Holliday, Lindsay Rose Lacouture, Paola Project Category Transaction Tax Bankruptcy Restructuring Services SOW Transaction Tax Bankruptcy Restructuring Services SOW Transaction Tax Bankruptcy Restructuring Services SOW Transaction Tax Bankruptcy Restructuring Services SOW Transaction Tax Bankruptcy Restructuring Services SOW Transaction Tax Bankruptcy Restructuring Services SOW Transaction Tax Bankruptcy Restructuring Services SOW FAAS/CE Fresh Start Accounting SOW FAAS/CE Fresh Start Accounting SOW FAAS/CE Fresh Start Accounting SOW FAAS/CE Fresh Start Accounting SOW FAAS/CE Fresh Start Accounting SOW FAAS/CE Fresh Start Accounting SOW FAAS/CE Fresh Start Accounting SOW FAAS/CE Fresh Start Accounting SOW FAAS/CE Fresh Start Accounting SOW FAAS/CE Fresh Start Accounting SOW Position of Applicant Hourly Rate Total Billed Hours Total Compensation Partner $ $3, Executive Director $ $ Manager $ $ Partner $ $3, Partner $ $ Senior Manager $ $3, Senior $ $22, Senior $ $14, Partner $ $1, Senior $ $7, Senior $ $ Senior $ $ Manager Partner $ $2, Manager $ $76, Manager $ $1, Senior Manager $ $39, Senior $ $21, LEGAL02/ v1 3

4 Case LSS Doc 1051 Filed 05/03/17 Page 4 of 12 Name of Professional Person Project Category Position of Applicant Hourly Rate Total Billed Hours Total Compensation Whitman, Mark FAAS/CE Fresh Start Partner $ $ Leslie Accounting SOW Zaozirny, David L. FAAS/CE Fresh Start Partner $ $6, Accounting SOW Banh, Ryan Vi T-16 DD&A Assistance Staff $ $ Chu, Lynn S. T-16 DD&A Assistance Manager $ $ Melton, Benson C. T-16 DD&A Assistance Staff $ $2, Puiszis, Aaron T-16 DD&A Assistance Manager $ $4, Quimby, Cody W. T-16 DD&A Assistance Senior $ $10, Tsoi, Kahung T-16 DD&A Assistance Manager $ $ Whitman, Mark T-16 DD&A Assistance Partner $ $1, Leslie Cox, Bradley M. T-BKI Chaparral OTP Senior $ $18, Implementation Januszewski, T-BKI Chaparral OTP Partner $ $2, Patricia J. Implementation Roberston, Karley T-BKI Chaparral OTP Staff $ $1, N. Implementation (Intern) Smith, Scott Andrew T-BKI Chaparral OTP Manager $ $8, Implementation Whitman, Mark T-BKI Chaparral OTP Partner $ $ Leslie Implementation Anderson, Cara VAL/Fresh Start Staff $ $ Anderson, Kristofer VAL/Fresh Start Partner $ $ Anderson, Whit VAL/Fresh Start Manager $ $10, David Banerji, Shoumo VAL/Fresh Start Staff $ $1, Barath, Heidi W. VAL/Fresh Start Executive $ $1, Director Barnhouse, Joshua VAL/Fresh Start Staff $ $26, T. Batson, Ross VAL/Fresh Start Senior $ $46, Christopher Manager Bhatt, Shweta V. VAL/Fresh Start Senior $ $ Borges, Mariano VAL/Fresh Start Executive $ $1, Director Dong, Liwei VAL/Fresh Start Staff $ $6, Dudney. Thomas S. VAL/Fresh Start Senior $ $26, Jackson, Terrence VAL/Fresh Start Senior $ $18, Manager Keene, Daniel B. VAL/Fresh Start Senior $ $1, Kierska, Aleksandra Anna VAL/Fresh Start Senior $ $33, LEGAL02/ v1 4

5 Case LSS Doc 1051 Filed 05/03/17 Page 5 of 12 Name of Professional Person Project Category Position of Applicant Hourly Rate Total Billed Hours Total Compensation Li, Runze VAL/Fresh Start Senior $ $ Mason, Jon S. VAL/Fresh Start Executive $ $ Director Miltenberger, Cally VAL/Fresh Start Senior $ $22, Manager Morris, Robert VAL/Fresh Start Executive $ $26, Gregory Director Robson, Craig VAL/Fresh Start Senior $ $40, Antony Shirley, Kristopher E VAL/Fresh Start Partner $ $ Stall, Robert J. VAL/Fresh Start Partner $ $ West, Kelsea VAL/Fresh Start Senior $ $ Elizabeth Freeman, Lisa Retention/Fee Application Staff $ $2, Michelle Whitman, Mark Retention/Fee Application Partner $ $4, Leslie Batson, Ross Retention/Fee Application Senior $ $ Christopher Manager Barnhouse, Joshua Retention/Fee Application Staff $ $ T. TOTAL $537, COMPENSATION BY PROJECT CATEGORY Project Category Total Hours Total Fees Transaction Tax Bankruptcy Restructuring Services SOW $34, FAAS/CE Fresh Start Accounting $173, T-16 DD&A Assistance $20, T-BKI Chaparral OTP Implementation $31, VAL/Fresh Start $270, Retention/Fee Application $7, Total $537, EXPENSE SUMMARY Expense Category Total Expenses Airfare $2, Lodging $1, Meals $ Ground Transportation $1, Total $5, LEGAL02/ v1 5

6 Case LSS Doc 1051 Filed 05/03/17 Page 6 of 12 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re CHAPARRAL ENERGY, INC., et al., Debtors x x Chapter 11 Case No (LSS) Jointly Administered Hearing Date To be scheduled only if objections are filed. Objection Deadline 5/23/17 at 400 p.m. COMBINED SEVENTH AND EIGHTH MONTHLY APPLICATION OF ERNST & YOUNG LLP FOR COMPENSATION FOR SERVICES RENDERED AND REIMBURSEMENT OF EXPENSES INCURRED AS TAX AND VALUATION SERVICES PROVIDER FOR THE DEBTORS AND DEBTORS-IN-POSSESSION FOR THE PERIOD FROM FEBRUARY 1, 2017 THROUGH MARCH 21, 2017 Pursuant to sections 330 and 331 of the United States Code (the Bankruptcy Code ), Rule 2016 of the Federal Rules of Bankruptcy Procedures (the Bankruptcy Rules ), and the Administrative Order Under 11 U.S.C. 105(a) and 331, Fed. R. Bankr. P. 2016(a) and Del. Bnkr. L.R Establishing Procedures for Interim Compensation and Reimbursement of Professionals (the Administrative Order; Docket No. 164) Ernst & Young LLP ( EY LLP ) hereby files this Combined Seventh and Eighth Monthly Application of Ernst & Young LLP for Compensation for Services Rendered and Reimbursement of Expenses Incurred as Tax and Valuation Services Provider for the Debtors and Debtors-in-Possession for the Period from February 1, 2017 through March 21, 2017 (the Application ). By this Application, EY LLP seeks a monthly allowance pursuant to the Administrative Order with respect to the sum of 1 The Debtors in these cases, along with the last four (or five digits, in cases in which multiple Debtors have the same last four digits) digits of each Debtor s federal tax identification number, are CEI Acquisition, L.L.C. (1817); CEI Pipeline, L.L.C. (6877); Chaparral Biofuels, L.L.C. (1066); Chaparral CO2, L.L.C. (1656); Chaparral Energy, Inc. (90941); Chaparral Energy, L.L.C. (20941); Chaparral Exploration, L.L.C. (1968); Chaparral Real Estate, LEGAL02/ v1

7 Case LSS Doc 1051 Filed 05/03/17 Page 7 of 12 $537, in compensation and $5, for the reimbursement of actual and necessary expenses for a total of $543, for the period from February 1, 2017 through March 21, 2017 (the Compensation Period ). In support of this Application, EY LLP respectfully represents as follows Background 1. On May 9, 2016 (the Petition Date ), the Debtors filed voluntary petitions with this Court commencing their cases for relief under Chapter 11 of the Bankruptcy Code. The factual background regarding the Debtors, including their business operations, their capital and debt structure, and the events leading to the filing of these Chapter 11 cases, is set forth in the Declaration of Mark A. Fischer, Chief Executive Officer of Chaparral Energy, Inc., in Support of the Chapter 11 Petitions and First Day Pleadings filed with the Court on May 10, The Debtors continue to manage and operate their business as debtors-inpossession pursuant to Bankruptcy Code Sections 1107 and No trustee or examiner has been appointed in these chapter 11 cases. 3. On June 22, 2016, the Debtors filed the Application of Debtors for Order Under 11 U.S.C. 327 and Fed. R. Bankr. P. 2014(a) and Del. Bankr. L.R Authorizing Employment and Retention of Ernst & Young LLP as Tax and Valuation Services Provider Nunc Pro Tunc to the Petition Date (the Retention Application; Docket No. 228). The Retention Application was approved effective as of May 9, 2016 pursuant to this Court s related Order dated July 12, 2016 (the Original Retention Order; Docket No. 301). On December 19, 2016, L.L.C. (1655); Chaparral Resources, L.L.C. (1710); Green County Supply, Inc. (2723); and Roadrunner Drilling, L.L.C. (2399). The Debtors; address is 701 Cedar Lake Blvd., Oklahoma City, OK In accordance with the procedures approved by the Court pursuant to the Administrative Order, upon the filing of a certificate of no objection with the Court, the Debtors are authorized to pay EY LLP an amount equal to the lesser of (i) 80 percent of fees ($430,341.83) and 100 percent of expenses ($5,886.44) requested in the Application or (ii) 80 percent of fees and 100 percent of expenses not subject to an objection. LEGAL02/ v1 2

8 Case LSS Doc 1051 Filed 05/03/17 Page 8 of 12 the Debtors filed the Supplemental Application of Debtors for Order Under 11 U.S.C. 327 and Fed. R. Bankr. P. 2014(a) and Del. Bankr. L.R Authorizing the Expanded Scope of Employment and Retention of Ernst & Young LLP as Tax and Valuation Services Provider Nunc Pro Tunc to December 1, 2016 (the Supplemental Retention Application; Docket No. 664). The Supplemental Retention Application was approved pursuant to this Court s related Order dated January 5, 2017 (the Supplemental Retention Order; Docket No. 705, and together with the Original Retention Order, the Retention Orders ). The Retention Orders authorized EY LLP to be compensated for services rendered and to be reimbursed for actual and necessary outof pocket expenses. Compensation Paid and its Source 4. All services for which compensation is requested by EY LLP were performed for or on behalf of the Debtors. 5. During the Compensation Period, EY LLP has received no payment and no promises for payment from any source other than the Debtors for services rendered or to be rendered in any capacity whatsoever in connection with matters covered by this Application. There is no agreement or understanding for the sharing of compensation to be received for services rendered in these cases. Summary of Services Rendered 6. The EY LLP professionals who have rendered services to the Debtors during the Compensation Period are listed in Exhibit A. Fee Statement 7. EY LLP s invoice for the Compensation Period is attached hereto as Exhibit B. This invoice is supported by time logs describing the time spent by each EY LLP professional LEGAL02/ v1 3

9 Case LSS Doc 1051 Filed 05/03/17 Page 9 of 12 during this period. To the best of EY LLP s knowledge, this Application complies with sections 330 and 331 of the Bankruptcy Code, the Federal Rules of Bankruptcy Procedure, the Guidelines adopted by the Office of the United States Trustee, Rule of the Local Rules of Bankruptcy Practice and Procedure of the United States Bankruptcy Court for the District of Delaware (the Local Rules ) and the Administrative Order. 8. The fees charged in this matter are comparable to those that EY LLP generally charges similar clients for similar services to those rendered to the Debtors during the Compensation Period. In addition, EY LLP believes that such charges are comparable to amounts which EY LLP and other public accounting firms would normally invoice similar clients for similar services both in and outside of bankruptcy. 9. A summary of actual and necessary expenses incurred during the Compensation Period is attached hereto as Exhibit C. Valuation of Services 10. EY LLP professionals have expended a total of 1, hours in connection with the work performed during the Compensation Period, as indicated in Exhibit A. The nature of the work performed by these professionals is fully set forth in Exhibit D. EY LLP believes that the reasonable value of services rendered buy EY LLP to the Debtors during the Compensation Period is not less than $537, In accordance with the factors enumerated in section 330 of the Bankruptcy Code, it is respectfully submitted that the amount requested by EY LLP is fair and reasonable given (a) the complexity of these Debtors businesses and the matters being addressed by EY LLP, (b) the time expended, (c) the nature and extent of the services rendered, (d) the value of such services, and (e) the costs of comparable services other than in a case under this title. Moreover, LEGAL02/ v1 4

10 Case LSS Doc 1051 Filed 05/03/17 Page 10 of 12

11 Case LSS Doc 1051 Filed 05/03/17 Page 11 of 12 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE x In re CHAPARRAL ENERGY, INC., et al., Debtors x Chapter 11 Case No (LSS) Jointly Administered STATE OF OKLAHOMA ) ) SS COUNTY OF OKLAHOMA ) VERIFICATION Mark A. Wood, after being duly sworn according to law, deposes and says 1. I am a Partner of the applicant firm, Ernst & Young LLP, serving as professionals to the Debtors in the above-referenced chapter 11 cases. 2. I have read the foregoing Application of Ernst & Young LLP for allowance of compensation and reimbursement of expenses and know the contents thereof, and the same are correct to the best of my knowledge, information and belief. 3. I have reviewed the requirements of Local Rule of the United States 1 The Debtors in these cases, along with the last four (or five digits, in cases in which multiple Debtors have the same last four digits) digits of each Debtor s federal tax identification number, are CEI Acquisition, L.L.C. (1817); CEI Pipeline, L.L.C. (6877); Chaparral Biofuels, L.L.C. (1066); Chaparral CO2, L.L.C. (1656); Chaparral Energy, Inc. (90941); Chaparral Energy, L.L.C. (20941); Chaparral Exploration, L.L.C. (1968); Chaparral Real Estate, L.L.C. (1655); Chaparral Resources, L.L.C. (1710); Green County Supply, Inc. (2723); and Roadrunner Drilling, L.L.C. (2399). The Debtors; address is 701 Cedar Lake Blvd., Oklahoma City, OK LEGAL02/ v1

12 Case LSS Doc 1051 Filed 05/03/17 Page 12 of 12

13 Case LSS Doc Filed 05/03/17 Page 1 of 3 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re CHAPARRAL ENERGY, INC., et al., Reorganized Debtors x x Chapter 11 Case No (LSS) Jointly Administered Objection Deadline 5/23/17 at 400 p.m. (EDT) NOTICE OF FEE APPLICATION PLEASE TAKE NOTICE that Ernst & Young LLP (the Applicant ) has today filed the attached Combined Seventh and Eighth Monthly Application of Ernst & Young LLP for Compensation for Services Rendered and Reimbursement of Expenses Incurred as Tax and Valuation Services Provider for the Debtors and Debtors-in-Possession for the Period from February 1, 2017 through March 21, 2017 (the Application ) with the United States Bankruptcy Court for the District of Delaware (the Bankruptcy Court ). PLEASE TAKE FURTHER NOTICE that objections, if any, to the Application must be made in accordance with the Administrative Order Under 11 U.S.C. 105(a) and 331, Fed. R. Bankr. P. 2016(a) and Del. Bankr. L.R Establishing Procedures for Interim Compensation and Reimbursement of Professionals, dated June 7, 2016 [Docket No. 164] (the Interim Compensation Order ), and must be filed with the Clerk of the United States Bankruptcy Court for the District of Delaware, 824 North Market Street, Wilmington, Delaware 1 The Reorganized Debtors in these cases, along with the last four digits (or five digits, in cases in which multiple Reorganized Debtors have the same last four digits) of each Reorganized Debtor s federal tax identification number, are CEI Acquisition, L.L.C. (1817); CEI Pipeline, L.L.C. (6877); Chaparral Biofuels, L.L.C. (1066); Chaparral CO2, L.L.C. (1656); Chaparral Energy, Inc. (90941); Chaparral Energy, L.L.C. (20941); Chaparral Exploration, L.L.C. (1968); Chaparral Real Estate, L.L.C. (1655); Chaparral Resources, L.L.C. (1710); Green Country Supply, Inc. (2723); and Roadrunner Drilling, L.L.C. (2399). The Reorganized Debtors address is 701 Cedar Lake Blvd., Oklahoma City, OK RLF v.1

14 Case LSS Doc Filed 05/03/17 Page 2 of , and be served upon and received by (i) Chaparral Energy, Inc., 701 Cedar Lake Blvd., Oklahoma City, OK (Attn Linda Byford, Esq.); (ii) Latham & Watkins LLP, 885 Third Avenue, New York, New York (Attn David F. McElhoe, Esq.); (iii) Richards, Layton & Finger, P.A., One Rodney Square, 920 North King Street, Wilmington, Delaware (Attn Mark D. Collins, Esq. and John H. Knight, Esq.); (iv) Vinson & Elkins LLP, Trammell Crow Center, 2001 Ross Avenue, Suite 3700, Dallas, Texas (Attn William L. Wallander, Esq.); (v) Milbank, Tweed, Hadley & McCloy LLP, 28 Liberty Street, New York, NY (Attn Evan Fleck, Esq. and Michael Price, Esq.); (vi) the Office of the U.S. Trustee, 844 King Street, Suite 2207, Lockbox 35, Wilmington, Delaware (Attn Natalie Cox, Esq. and David Buchbinder, Esq.); and (vii) counsel to any Committee appointed in the Chapter 11 Cases no later than 400 p.m. (Eastern Daylight Time) on May 23, 2017 (the Objection Deadline ). PLEASE TAKE FURTHER NOTICE that if any responses or objections to the Application are timely filed, served and received in accordance with this notice and the Interim Compensation Order, a hearing on the Application will be held at the convenience of the Bankruptcy Court. Only those objections made in writing and timely filed and received in accordance with the Interim Compensation Order and the procedures described herein will be considered by the Bankruptcy Court at such hearing. PLEASE TAKE FURTHER NOTICE that, pursuant to the Interim Compensation Order, if no objection to the Application is timely filed, served and received by the Objection Deadline, the Applicant may be paid an amount equal to the lesser of (i) 80 percent of the fees and 100 percent of expenses requested in the Application or (ii) 80 percent of the fees and 100 percent of the expenses not subject to an objection without the need for further order of the Bankruptcy Court. RLF v.1 2

15 Case LSS Doc Filed 05/03/17 Page 3 of 3 Dated May 3, 2017 Wilmington, Delaware /s/ Joseph C. Barsalona II Mark D. Collins (No. 2981) John H. Knight (No. 3848) Joseph C. Barsalona II (No. 6102) Brendan J. Schlauch (No. 6115) RICHARDS, LAYTON & FINGER, P.A. One Rodney Square 920 North King St. Wilmington, Delaware Telephone Fax collins@rlf.com knight@rlf.com barsalona@rlf.com schlauch@rlf.com - and - Richard A. Levy Keith A. Simon David F. McElhoe LATHAM & WATKINS LLP 885 Third Avenue New York, New York Telephone Fax richard.levy@lw.com keith.simon@lw.com david.mcelhoe@lw.com Counsel for Reorganized Debtors RLF v.1 3

16 Case LSS Doc Filed 05/03/17 Page 1 of 3 EXHIBIT A

17 Case LSS Doc Filed 05/03/17 Page 2 of 3 Exhibit A - FEBRUARY 1, MARCH 21, 2017 Hours by Project by Professional Professional Title Hours Rate Total Fees Transaction Tax Bankruptcy Restructuring Services SOW Bennett,Debra J. Partner 4.0 $ $ 3, Dixson,John M Executive Director 0.5 $ $ Sills,Garrett M. Manager 1.1 $ $ Whitman,Mark Leslie Partner 5.5 $ $ 3, Wood,Mark A Partner 0.9 $ $ Wootton,Andrew David Sr Manager 4.4 $ $ 3, Yousefy,Peyman Senior 47.1 $ $ 22, Transaction Tax Bankruptcy Restructuring Services SOW Total 63.5 $ 34, Professional Title Hours Rate Total Fees FAAS/CE Fresh Start Accounting Cahill,Michael P Senior 32 $ $ 14, Caruso,Thierry Partner 2 $ $ 1, Daughenbaugh,Kitrina Senior 19.3 $ $ 7, Debbink,Alex Michael Senior 0.5 $ $ Elkholy,Karim Sr. Manager 1.4 $ $ Fredericks,Alex J. Partner 3 $ $ 2, Georgiou,Amelia Manager $ $ 76, Georgiou,Amelia Manager 4 $ $ 1, Holliday,Lindsay Rose Sr. Manager 61.9 $ $ 39, Lacouture,Paola Senior 54.9 $ $ 21, Whitman,Mark Leslie Partner 1.4 $ $ Zaozirny,David L. Partner 7.4 $ $ 6, FAAS/CE Fresh Start Accounting Total $ 173, Professional Title Hours Rate Total Fees T-16 DD&A Assistance Banh,Ryan Vi Staff 1 $ $ Chu,Lynn S. Manager 0.5 $ $ Melton,Benson C Staff 17.7 $ $ 2, Puiszis,Aaron Manager 9.6 $ $ 4, Quimby,Cody W Senior 36.2 $ $ 10, Tsoi,Kahung Senior 1.8 $ $ Whitman,Mark Leslie Partner 2.1 $ $ 1, T-16 DD&A Assistance Total 68.9 $ 20, T-BKI Chaparral OTP Implementation Professional Title Hours Rate Total Fees Cox,Bradley M Senior 64 $ $ 18, Januszewski,Patricia J Partner 4 $ $ 2, Robertson,Karley N Staff (Intern) 9.5 $ $ 1, Smith,Scott Andrew Manager 17.5 $ $ 8, Whitman,Mark Leslie Partner 1 $ $

18 Case LSS Doc Filed 05/03/17 Page 3 of 3 T-BKI Chaparral OTP Implementation Total 96 $ 31, Professional Title Hours Rate Total Fees VAL/Fresh Start Anderson,Cara Staff 1 $ $ Anderson,Kristofer Partner 1 $ $ Anderson,Whit David Manager 16.8 $ $ 10, Banerji,Shoumo Staff 5.3 $ $ 1, Barath,Heidi W. Executive Director 1.6 $ $ 1, Barnhouse,Joshua T. Staff 99.2 $ $ 26, Batson,Ross Christopher Sr. Manager 58.5 $ $ 46, Bhatt,Shweta V Senior 2 $ $ Borges,Mariano Salvatore Executive Director 1.6 $ $ 1, Dong,Liwei Staff 18.5 $ $ 6, Dudney,Thomas S Senior 62.1 $ $ 26, Jackson, Terrence Sr. Manager 22.9 $ $ 18, Keene,Daniel B Senior 4 $ $ 1, Kierska,Aleksandra Anna Senior 78.3 $ $ 33, Li,Runze Senior 2 $ $ Mason,Jon S Executive Director 1 $ $ Miltenberger,Cally Sr. Manager 27.7 $ $ 22, Morris,Robert Gregory Executive Director 32 $ $ 26, Robson,Craig Anthony Senior 95 $ $ 40, Shirley,Kristopher E Partner 1 $ $ Stall,Robert J Partner 0.5 $ $ West,Kelsea Elizabeth Senior 2.2 $ $ VAL/Fresh Start Total $ 270, Professional Title Hours Rate Total Fees Retention / Fee Application Freeman,Lisa Michelle Staff 17 $ $ 2, Whitman,Mark Leslie Partner 6.3 $ $ 4, Batson,Ross Christopher Senior Manager 1 $ $ Barnhouse,Joshua T. Staff 1 $ $ Retention / Fee Application Total 25.3 $ 7, GRAND TOTAL $ 537,927.28

19 Case LSS Doc Filed 05/03/17 Page 1 of 3 EXHIBIT B

20 Ernst & Young LLP 200 Plaza Drive Secaucus, NJ Case LSS Doc Filed 05/03/17 Page 2 of 3 INVOICE NUMBER US Chaparral Energy, Inc. Ms. Stephanie Carnes 701 Cedar Lake Blvd. Oklahoma City, OK May 1, 2017 PLEASE REMIT TO Ernst & Young LLP PNC Bank c/o Ernst & Young US LLP 3712 Solutions Center Chicago, IL EIN BU US007 CLIENT NUMBER Billing for professional services rendered in connection with the Client filing a petition under Chapter 11 of the United States bankruptcy Code on May 9, 2016 for the period February 2017 through March 21, Project Category Hours Fees (USD) Expenses (USD) Grand Total (USD) Transaction Tax Bankruptcy , , Restructuring FAAS/CE Fresh Start Accounting , , , T-16 DD&A Assistance , , T-BKI Chaparral OTP Implementation , , VAL/Fresh Start , , Retention / Fee Application , Grand Total All Services 1, , , , USD Total Fees 537, Total Expenses 5, Technology Charge 0 Total Due 543, PLEASE PAY BY INVOICE NUMBER AND ENCLOSE REMITTANCE ADVICE Due Upon Receipt CLIENT COPY

21 Case LSS Doc Filed 05/03/17 Page 3 of 3 REMITTANCE ADVICE INVOICE NUMBER US Chaparral Energy, Inc. Ms. Stephanie Carnes 701 Cedar Lake Blvd. Oklahoma City, OK May 1, 2017 PLEASE REMIT TO Ernst & Young LLP PNC Bank c/o Ernst & Young US LLP 3712 Solutions Center Chicago, IL EIN BU US007 CLIENT NUMBER Total Due USD 543, ELECTRONIC FUNDS TRANSFER INFORMATION Wire Transfer ACH Transfer Wells Fargo Bank, NA Wells Fargo Bank, NA ABA# ; Swift code WFBIUS6S ABA# Account name Ernst & Young U.S. LLP Account name Ernst & Young U.S. LLP A/C# A/C# To ensure proper application of your electronic payment, please provide client and invoice number details directly to gss.accountsreceivable@xe02.ey.com or fax to

22 Case LSS Doc Filed 05/03/17 Page 1 of 6 EXHIBIT C

23 Case LSS Doc Filed 05/03/17 Page 2 of 6 Chaparral Energy Summary of Out-of-Pocket Expenses by Category For FEBRUARY 1, MARCH 21, 2017 Expense Category Expense Amount AIRFARE $ 2, LODGING $ 1, MEALS $ GROUND $ 1, Total $ 5,886.44

24 Case LSS Doc Filed 05/03/17 Page 3 of 6 Exhibit C - FEBRUARY 1, MARCH 21, 2017 Expense Detail by Professional Project Category Name Title Transaction Tax Bankruptcy Restructuring Services Date of Expense GROUND TOTAL Whitman,Mark Leslie Partner 01 Feb 2017 Description of Expense Category of Expense Expense Amount Uber for meeting at Chaparral to discuss bankruptcy matters\\office to Chaparral to Office Ground $ 8.03 Transaction Tax Bankruptcy Restructuring Services $ 8.03 Project Category Name Title FAAS/CE Fresh Start Accounting Daughenbaugh,Kitrina Daughenbaugh,Kitrina Date of Expense 422-Senior-Grade 2 10 Mar Senior-Grade 2 10 Mar 2017 Georgiou,Amelia Manager 15 Feb 2017 Georgiou,Amelia Manager 13 Feb 2017 Description of Expense Category of Expense Expense Amount AMEX fee airfare expense incurred while travelling for the client, Chaparral Energy, in Oklahoma City - airfare booking expense\\jrkcow Airfare $ 7.00 Coach airfare expenses incurred while travelling for the client, Chaparral Energy, in Oklahoma City - Flight for Sunday night through Wednesday night\\jrkcow Airfare $ AMEX fee expenses for airfare incurred for travel for Chaparral Energy (Fresh-start engagement) - client work on Feb 14th - Feb 16, 2017 Airfare $ 7.00 Coach airfare for round-trip incurred for travel for Chaparral Energy (Fresh-start engagement) - client work on Feb 14th - Feb 16, 2017Air travel roundtrip between Charlotte NC and Oklahoma City OK.\\JDKFEO Airfare $ Holliday,Lindsay Rose Senior Manager 16 Mar 2017 AMEX Ticket Fee for Flight to OKC for Chaparral April 5th and April 6th \\WNSMXP Airfare $ 7.00 Holliday,Lindsay Rose Senior Manager 08 Mar 2017 AMEX Ticketing Fee for Trip to OKC for Chaparral meetings March 13th through March 25th \\NEKQIC Airfare $ 7.00 Holliday,Lindsay Rose Senior Manager 08 Mar 2017 Coach airfare to OKC for Chaparral Meetings March 13th through March 15th - Coach\\NEKQIC Airfare $ Holliday,Lindsay Rose Senior Manager 16 Mar 2017 Coach airfare to OKC for Chaparral - Coach on 4/5 returning 4/6/17\\WNSMXP Airfare $ Holliday,Lindsay Rose Senior Manager 12 Feb 2017 Coach airfare to OKC for Fresh Start Meeting February 14, 2017 returning February 16, 2017\\HFOMNL Airfare $ Holliday,Lindsay Rose Senior Manager 12 Feb 2017 AMEX Airline Ticket Charge for Airline Ticket to OKC for Fresh Start meeting at Chaparral February 12, 2017 returning February 16, 2017\\HFOMNL Airfare $ 7.00 AIRFARE TOTAL $ 2, Daughenbaugh,Kitrina Senior 16 Mar 2017 Taxi from airport to home travelling for the client, Chaparral Energy, in Oklahoma City Ground $ Daughenbaugh,Kitrina Senior 15 Mar 2017 Chaparral Energy (Fresh-start engagement) - client work on Feb 14th - Feb 16, 2017Rental car used for the team during the stay (dates listed above)\\ Ground $ Daughenbaugh,Kitrina Senior 15 Mar 2017 Expenses incurred while travelling for the client, Chaparral Energy, in Oklahoma City\\from airport to home Ground $ Daughenbaugh,Kitrina Senior 12 Mar 2017 Expenses incurred while travelling for the client, Chaparral Energy, in Oklahoma City\\from home to airport Ground $ Georgiou,Amelia Manager 16 Feb 2017 Uber, hotel to client site for client work on Feb 14th - Feb 16, 2017 Ground $ 2.09 Georgiou,Amelia Manager 16 Feb 2017 Chaparral Energy (Fresh-start engagement) - client work on Feb 14th - Feb 16, 2017Rental car used for the team during the stay (dates listed above)\\ Ground $ Georgiou,Amelia Manager 16 Feb 2017 Uber, client site to hotel for client work on Feb 14th - Feb 16, 2017 Ground $ 5.20 Georgiou,Amelia Manager 14 Feb 2017 Uber, airport to client site for client work on Feb 14th - Feb 16, 2017 Ground $ 20.00

25 Case LSS Doc Filed 05/03/17 Page 4 of 6 Georgiou,Amelia Manager 15 Feb 2017 Holliday,Lindsay Rose Senior Manager 12 Mar 2017 Holliday,Lindsay Rose Senior Manager 15 Mar 2017 Holliday,Lindsay Rose Senior Manager 12 Mar 2017 Holliday,Lindsay Rose Senior Manager 15 Mar 2017 Holliday,Lindsay Rose Senior Manager 15 Feb 2017 Holliday,Lindsay Rose Senior Manager 16 Feb 2017 Holliday,Lindsay Rose Senior Manager 14 Feb 2017 Baggage fee expenses incurred for travel for Chaparral Energy (Fresh-start engagement) - client work on Feb 14th - Feb 16, 2017 Ground $ Taxi from Will Rogers Airport to the Renaissance downtown for Lindsay Holliday\\Airport to Hotel Ground $ Parking at DIA for trip to OKC for Chaparral Meetings March 12th through March 15th Ground $ Miles from House to Airport for trip to OKC for meetings at Chaparral March 13th through March 15th Miles = 25 at Rate $0.535\\Home to DIA Ground $ Miles from Airport to House after trip to OKC for meetings at Chaparral March 13th through March 15th Miles = 25 at Rate $0.535\\Home to DIA Ground $ Taxi from OKC Airport to Renaissance Downtown OKC on February 12, 2017\\OKC Airport to Hotel Ground $ Miles from House to Airport for trip to OKC for meetings at Chaparral March 13th through March 15th Miles = 25 at Rate $0.535\\Home to DIA Ground $ Miles from House to Airport for trip to OKC for meetings at Chaparral March 13th through March 15th Miles = 25 at Rate $0.535\\Home to DIA Ground $ Holliday,Lindsay Rose Senior Manager 16 Feb 2017 Parking at DIA for trip to OKC for Chaparral meetings on February 15 and 16, 2017 Ground $ GROUND TOTAL $ Daughenbaugh,Kitrina Senior 16 Mar 2017 Expenses incurred while travelling for the client, Chaparral Energy, in Oklahoma City - Hotel from Sunday evening through Wednesday (three nights)\\jrkcow Lodging $ Georgiou,Amelia Manager 16 Feb 2017 Travel expenses including air, hotel, car, meals, and other related expenses incurred for travel for Chaparral Energy (Fresh-start engagement) - client work on Feb 14th - Feb 16, 2017Hotel stay for the dates noted above (2 night stay)\\jdkfeo Lodging $ Georgiou,Amelia Manager 16 Feb 2017 Chaparral Energy (Fresh-start engagement) - client work on Feb 14th - Feb 16, 2017 housekeeping tips for stay Lodging $ Georgiou,Amelia Manager 16 Feb 2017 Chaparral Energy (Fresh-start engagement) - client work on Feb 14th - Feb 16, 2017 Valet tips during stay Lodging $ Holliday,Lindsay Rose Senior Manager 16 Mar 2017 Lodging at OKC Renaissance for Chaparral Meetings March 12th through March 15th \\NEKQIC Lodging $ Holliday,Lindsay Rose Senior Manager 17 Feb 2017 Hotel - Renaissance OKC for Chaparral Meetings February 15 and 16, 2017\\HFOMNL Lodging $ Holliday,Lindsay Rose Senior Manager 15 Mar 2017 Tips for Valet Parking when leaving the Renaissance on 3/15/17 Lodging $ 2.00 Holliday,Lindsay Rose Senior Manager 16 Feb 2017 Tips for Valet for Car Amelia Georgiou rented for Chaparral Meetings in OKC Lodging $ 4.00 LODGING TOTAL $ 1, Daughenbaugh,Kitrina Senior 13 Mar 2017 Daughenbaugh,Kitrina Senior 12 Mar 2017 Daughenbaugh,Kitrina Senior 13 Mar 2017 Daughenbaugh,Kitrina Senior 15 Mar 2017 Daughenbaugh,Kitrina Senior 15 Mar 2017 Georgiou,Amelia Manager 14 Feb 2017 Georgiou,Amelia Manager 14 Feb 2017 Georgiou,Amelia Manager 16 Feb 2017 Holliday,Lindsay Rose Senior Manager 16 Mar 2017 Breakfast expense incurred while travelling for the client, Chaparral Energy, in Oklahoma City Meals $ 3.00 Dinner expense incurred while travelling for the client, Chaparral Energy, in Oklahoma City Meals $ Dinner expense incurred while travelling for the client, Chaparral Energy, in Oklahoma City Meals $ Breakfast expense incurred while travelling for the client, Chaparral Energy, in Oklahoma City Meals $ 5.61 Dinner expense incurred while travelling for the client, Chaparral Energy, in Oklahoma City Meals $ Dinner expense incurred while travelling for the client, Chaparral Energy, in Oklahoma City Meals $ Breakfast expense incurred while travelling for the client, Chaparral Energy, in Oklahoma City Meals $ Dinner expense incurred while travelling for the client, Chaparral Energy, in Oklahoma City Meals $ Dinner at Renaissance Hotel on Monday March 13th after Chaparral meetingsattendees Lindsay Holliday Meals $ 37.37

26 Case LSS Doc Filed 05/03/17 Page 5 of 6 Holliday,Lindsay Rose Senior Manager 16 Mar 2017 Breakfast at Renaissance North 10 before Chaparral Meeting on Monday March 13th Attendees Lindsay Holliday, Senior Manager, Amelia Georgiou, Manager, and Kitrina Daughenbaugh, Senior. $10.38 for each individual * 3 = Meals $ Holliday,Lindsay Rose Senior Manager 15 Mar 2017 Dinner on way home from OKC at the Coffee Bean - Attendees Lindsay Holliday Meals $ 9.30 Holliday,Lindsay Rose Senior Manager 12 Mar 2017 Dinner for Lindsay Holliday at DIA City Wok on the way to OKC for meetings Meals $ Breakfast at Renaissance North 10 before Chaparral Meeting on Monday March 13th Attendees Lindsay Holliday, Senior Manager, Amelia Georgiou, Manager. $14.41 Holliday,Lindsay Rose Senior Manager 17 Feb 2017 for each individual * 2 = $28.82 Meals $ Holliday,Lindsay Rose Senior Manager 16 Feb 2017 Breakfast at Starbucks in Hotel in OKC on February Attendees Lindsay Holliday Meals $ 9.70 Holliday,Lindsay Rose Senior Manager 14 Feb 2017 Dinner at DIA on way to OKC for Fresh Start Meeting with Chaparral Attendees Lindsay Holliday Meals $ MEALS TOTAL $ FAAS/CE Fresh Start Accounting $ 5, Project Category Name Title T-16 DD&A Assistance Date of Expense Puiszis,Aaron Manager 16 Mar 2017 Description of Expense Category of Expense Expense Amount Travel to OKC for meeting with Chaparral Energy personnel discuss DATS tool and implementation. \\Office to EY OKC Office Ground $ GROUND TOTAL $ Puiszis,Aaron Manager 23 Feb 2017 Breakfast during trip to OKC to meet with Chapparal Energy Meals $ 7.98 Quimby,Cody W Senior 20 Feb 2017 Required to work overtime. PPED approval, Mark Whitman. Meals $ 7.86 Quimby,Cody W Senior 08 Feb 2017 Required to work overtime. PPED approved, Mark Whitman. Meals $ MEAL TOTAL $ T-16 DD&A Assistance TOTAL $ Project Category Name Title Date of Expense Description of Expense Category of Expense Expense Amount T-BKI Chaparral OTP Implementation Januszewski,Patricia J Partner 03 Feb 2017 Baggage fee for travel to Chaparral for client work Airfare $ AIRFARE TOTAL $ Januszewski,Patricia J Partner 01 Feb 2017 Chaparral Onesource Tax Provision kickoff\\okc airport to EY office Ground $ Januszewski,Patricia J Partner 01 Feb 2017 Chaparral Onesource Tax Provision kickoff\\ey office to OKC airport to EY office Ground $ Januszewski,Patricia J Partner 01 Feb 2017 Chaparral Onesource Tax Provision kickoff (40 miles round trip home to IAH less 9 miles normal commuting)\\home to IAH term B & Return. 9 miles at rate $0.535 Ground $ Cox,Bradley M Senior 02 Feb 2017 flew to OKC to meet at client's office\\dfw to home Ground $ Cox,Bradley M Senior 01 Feb 2017 flew to OKC to meet at client's office\\home to airport Ground $ Cox,Bradley M Senior 01 Feb 2017 flew to OKC to meet at client's office\\home to love field Ground $ Cox,Bradley M Senior 01 Feb 2017 flew to OKC to meet at client's office\\okc airport to client office Ground $ Smith,Scott Andrew Manager 01 Feb 2017 Taxi expense incurred for travel from home to airport Ground $ Smith,Scott Andrew Manager 02 Feb 2017 Parking expense incurred at DFW airport for client travel Ground $ Smith,Scott Andrew Manager 01 Feb 2017 Meet with Chaparral Energy for kickoff of OTP implementationparking for team meeting at EY office Ground $ 9.00 GROUND TOTAL $

27 Case LSS Doc Filed 05/03/17 Page 6 of 6 Business lunch with Patricia Januszewski, Andy Smith, Brad Cox. Business purpose Januszewski,Patricia J Partner 01 Feb 2017 working session to prepare deck for Chaparral kickoff Meals $ Cox,Bradley M Senior 01 Feb 2017 Breakfast before flight to OKC Meals $ 3.35 MEAL TOTAL $ T-BKI Chaparral OTP Implementation TOTAL $ Project Category Name Title VAL/Fresh Start Date of Expense Description of Expense Category of Expense Expense Amount Barnhouse,Joshua T. Staff 14 Feb 2017 Overtime meal charged for working 10+ hours within allowance for Staff I. Meals $ Barnhouse,Joshua T. Staff 09 Mar 2017 Overtime meal charged for working 10+ hours within allowance for Staff I. Meals $ Barnhouse,Joshua T. Staff 18 Feb 2017 Overtime meal charged for working 10+ hours within allowance for Staff I. Meals $ Barnhouse,Joshua T. Staff 15 Feb 2017 Overtime meal charged for working 10+ hours within allowance for Staff I. Meals $ Barnhouse,Joshua T. Staff 20 Feb 2017 Overtime meal charged for working 10+ hours within allowance for Staff I. Meals $ MEAL TOTAL $ VAL/Fresh Start $ EXPENSE TOTAL $ 5,886.44

28 Case LSS Doc Filed 05/03/17 Page 1 of 26 EXHIBIT D

29 Case LSS Doc Filed 05/03/17 Page 2 of 26 Exhibit D - FEBRUARY 1, MARCH 21, 2017 Summary of Project Categories for Professional Services and Expenses Project Category Project Category Description Hours Fees Transaction Tax Bankruptcy Restructuring Services SOW Consultation, discussion, and assistance related to tax issues assocated with bankruptcy filing and related restructuring $ 34, Consultation, discussion and assistance with financial accounting issues associated with bankruptcy and FAAS/CE Fresh Start Accounting fresh start accounting $ 173, T-16 DD&A Assistance DATS (Depletable Asset Tracking System) implementation 68.9 $ 20, T-BKI Chaparral OTP Implementation OneSource Tax Provision implementation 96.0 $ 31, Accounting and financial reporting services in connection with the emergence from bankruptcy to allow and VAL/Fresh Start apply fresh start $ 270, Retention / Fee Application Consultation and assistance related to bankruptcy filing and related restructuring $ 7, Grand Total All Services $ 537,927.28

30 Case LSS Doc Filed 05/03/17 Page 3 of 26 Exhibit D -FEBRUARY 1, MARCH 21, 2017 Non-Fixed Fees Time Detail by Professional Arranged Chronologically by Project Category Project Category Professional Title Transaction Tax Bankruptcy Restructuring Services Date of Service Description of Services Hours Rate Total Fees Bennett,Debra J. Partner 08 Feb respond to garrets $ $ discussion with damon regarding Transaction Cost Analyzer ("TCA") to determine appropriate tax treatment of fees incurred by Chaparral related to its bankruptcy. Bennett,Debra J. Partner 13 Feb $ $ Review prior model -.8 hours,. Call with Damon Yousefy, Andrew Wootton and Mark Whitman of EY and Stephanie Carnes, Darren Mints and Alex Lee of Chaparral to revisit prior Cancellation of Debt Income ("CODI") and attribute reduction modeling. -.7 hours Bennett,Debra J. Partner 06 Mar $ $ 1, Bennett,Debra J. Partner 16 Mar Call Stephanie Carnes of Chaparral regarding intercompany debt clean up entries and value to use cancellation of debt income ("CODI") calculations 1.00 $ $ Review and provide comments to Mark Whitman on 10-k tax disclosure language; Bennett,Debra J. Partner 20 Mar $ $ Dixson,John M Executive Director 07 Feb 2017 Chaparral - Respond to question from EY team related to calculations of earnings and profits for tax purposes. Information needed for Company to consider intercompany account clean up entries $ $ Coordinated information request for bankruptcy transaction cost analyzer with Darren Mints and Stephanie Carnes, including transmitting information to EY team -.7 hours. Whitman,Mark Leslie Partner 01 Feb $ $ Whitman,Mark Leslie Partner 03 Feb 2017 Follow up traffic on attribute reduction modeling $ $ Whitman,Mark Leslie Partner 06 Mar 2017 Call with Debra Bennett, Andrew Wootton and Damon Yousefy of EY and Stephanie Carnes, Darren Mints and Alex Lee of Chaparral to revisit prior Cancellation of Debt Income ("CODI") and attribute reduction modeling $ $ Whitman,Mark Leslie Partner 07 Mar 2017 Review guidance on application of accounting rules to emergence from bankruptcy and implications for applying results of attribute reduction modeling to deferred tax calculations hours $ $ Call with EY financial accounting and Valuation teams to discuss impacts of deferred tax calculations on valuation and opening post-fresh start GAAP balance sheet -.8 hours. Whitman,Mark Leslie Partner 08 Mar $ $ Whitman,Mark Leslie Partner 15 Mar 2017 Follow up s and discussions with client and Ey team on need for valuation information to continue updating attribute reduction modeling -.4 hours $ $ Whitman,Mark Leslie Partner 16 Mar 2017 Review from Stephanie Carnes on origin of intercompany balances $ $ Whitman,Mark Leslie Partner 16 Mar 2017 Call with Chaparral personnel (Joe, Stephanie, Darren) and EY team (Debra, Andrew, Damon, Garrett) regarding tax implications of clean up of intercompany accounts as part of fresh start accounting $ $ Chaparral - Follow up on expected post emergence tax issues and comment to EY team. Wood,Mark A Partner 02 Feb $ $ Wood,Mark A Partner 01 Feb 2017 Chaparral - Review expected post emergence tax issues and comment to EY team 0.70 $ $ Yousefy,Peyman Senior 06 Feb 2017 Reviewing investment banker, lawyer, and financial advisor billing documents for purposes of the transaction cost analysis $ $ 1, Yousefy,Peyman Senior 07 Feb 2017 Reviewing investment banker, lawyer, and financial advisor billing documents for purposes of the transaction cost analysis $ $ 1, Yousefy,Peyman Senior 08 Feb 2017 Reviewing investment banker, lawyer, and financial advisor billing documents for purposes of the transaction cost analysis $ $ 1, Yousefy,Peyman Senior 09 Feb 2017 Reviewing investment banker, lawyer, and financial advisor billing documents for purposes of the transaction cost analysis $ $ Yousefy,Peyman Senior 09 Feb 2017 Reviewing stock basis, asset basis, and other documents provided by the client for purposes of updating the attribute reduction model $ $ 1, Yousefy,Peyman Senior 10 Feb 2017 Reviewing investment banker, lawyer, and financial advisor billing documents for purposes of the transaction cost analysis $ $ 1, Yousefy,Peyman Senior 13 Feb 2017 Chaparral Energy review of new documents sent by client and updates to the attribute reduction model $ $ Yousefy,Peyman Senior 13 Feb 2017 Chaparral Energy Transaction Cost Analysis 1.70 $ $ Yousefy,Peyman Senior 15 Feb 2017 Chaparral Energy review of new documents sent by client and updates to the attribute reduction model $ $

31 Case LSS Doc Filed 05/03/17 Page 4 of 26 Review prior model -.3 hours. Call with Debra Bennett, Andrew Wootton and Mark Whitman of EY, and Stephanie Carnes, Darren Mints and Alex Lee of Chaparral to revisit prior Cancellation of Debt Income ("CODI") and attribute reduction modeling -.7 hours Yousefy,Peyman Senior 06 Mar $ $ Chaparral Energy document review related to updates to the attribute reduction model. Yousefy,Peyman Senior 06 Mar $ $ Chaparral Energy document review related to updates to the attribute reduction model. Yousefy,Peyman Senior 07 Mar $ $ 1, Chaparral Energy document review related to updates to the attribute reduction model. Yousefy,Peyman Senior 08 Mar $ $ Yousefy,Peyman Senior 08 Mar 2017 Reviewing invoices for the transaction cost analysis $ $ 2, Yousefy,Peyman Senior 09 Mar 2017 Reviewing invoices for the transaction cost analysis $ $ 1, Yousefy,Peyman Senior 10 Mar 2017 Reviewing invoices for the transaction cost analysis $ $ Chaparral Energy document review related to updates to the attribute reduction model. Yousefy,Peyman Senior 10 Mar $ $ Yousefy,Peyman Senior 13 Mar 2017 Chaparral Energy document review and updates to the model for new information from the client $ $ Yousefy,Peyman Senior 15 Mar 2017 Chaparral Energy document review and updates to the model for new information from the client $ $ 1, Yousefy,Peyman Senior 16 Mar 2017 Chaparral Energy document review and updates to the model for new information from the client $ $ 1, Yousefy,Peyman Senior 20 Mar 2017 Review of new documents related to the Chaparral transaction cost analysis $ $ 1, Sills,Garrett M. Manager 16 Mar 2017 Call with EY team (Debra Bennett, Damon Yousefy, Mark Whitman) and Chaparral team (Darren Mints, Joe Evans, Stephanie Carnes) to discuss intercompany balances and the proper clearing method $ $ Wootton,Andrew David Senior Manager 09 Feb 2017 Review documents regarding stock basis, asset basis and NOLs of Chaparral entities (1.5); discussion with D. Yousefy regarding issues applicable to same (.4) 1.90 $ $ 1, Wootton,Andrew David Senior Manager 06 Mar 2017 Call with client, M. Whitman, D. Yousefy, and D. Bennett to discuss issues applicable to bankruptcy restructuring transactions and attribute reduction model (0.7); review documents applicable to same in preparation for meeting (.6) 1.30 $ $ Wootton,Andrew David Senior Manager 07 Mar correspondence regarding information needed to prepare updated attribute reduction model 0.20 $ $ Wootton,Andrew David Senior Manager 14 Mar 2017 Review documents related to updated draft of attribute reduction model applicable to bankruptcy restructuring 0.20 $ $ Wootton,Andrew David Senior Manager 16 Mar 2017 Call with client, D. Bennett, M. Whitman and D. Yousefy regarding issues applicable to intercompany loan cleanup and attribute reduction modeling 0.80 $ $ Transaction Tax Bankruptcy Restructuring Services Total $ 34, Project Category Professional Title FAAS/CE Fresh Start Accounting Date of Service Description of Services Hours Rate Total Fees Fredericks,Alex J. Partner 03 Mar 2017 Review of the memos documenting the accounting for Warrants and Class A and Class B Common Shares issued upon Emergence 1.00 $ $ Fredericks,Alex J. Partner 06 Mar 2017 Review of the memos documenting the accounting for Warrants and Class A and Class B Common Shares issued upon Emergence 1.00 $ $ Fredericks,Alex J. Partner 10 Mar 2017 Review of the memo documenting the accounting for the exit facility (term loan and revolver) issued upon Emergence 1.00 $ $ Whitman,Mark Leslie Partner 06 Feb hr call with Chaparral Energy - Attendees include from EY Mark Whitman, partner; Mark Wood, partner; David Zaozirny, partner; Lindsay Holliday, Sr Manager; Amelia Georgiou, manager; from client Alex Lee, and Stephanie Carnes. Meeting was to discuss the list of client deliverables requested by Chaparral and agree on future steps to be taken in preparation of kicking off this project 0.70 $ $ Call with Stephanie and Alex at Chaparral to discuss need for technical discussion on held-forsale and disc ops accounting post-emergence -.3 hours. to EY FAAS team to outline question on held-for-sale/disc ops and coordinate call -.4 hours. Whitman,Mark Leslie Partner 09 Feb $ $