Case CSS Doc 1846 Filed 08/09/17 Page 1 of 12 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE SUMMARY

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1 Case CSS Doc 1846 Filed 08/09/17 Page 1 of 12 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re : Chapter 11 PARAGON OFFSHORE PLC, et al., Debtors. 1 : : : Case No (CSS) : : (Jointly Administered) : SUMMARY PRICEWATERHOUSECOOPERS LLP UK S FIRST AND FINAL APPLICATION FOR COMPENSATION IN EXCESS OF ORDINARY COURSE PROFESSIONAL MONTHLY CAP 2 Name of Applicant: PricewaterhouseCoopers LLP (UK) ("PwC UK") 3 Authorized to Provide Professional Services For: Paragon Offshore plc ( Debtors ) Commencement Date: February 14, 2016 Date of Retention: February 7, 2017 Dkt. 1087; OCP Order Dkt The Debtors in these chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number, as applicable, are: Paragon Offshore plc (6017); Paragon Offshore Finance Company (6632); Paragon International Finance Company (8126); Paragon Offshore Holdings US Inc. (1960); Paragon Offshore Drilling LLC (4541); Paragon FDR Holdings Ltd. (4731); Paragon Duchess Ltd.; Paragon Offshore (Luxembourg) S.à r.l. (5897); PGN Offshore Drilling (Malaysia) Sdn. Bhd. (9238); Paragon Offshore (Labuan) Pte. Ltd. (3505); Paragon Holding SCS 2 Ltd. (4108); Paragon Asset Company Ltd. (2832); Paragon Holding SCS 1 Ltd. (4004); Paragon Offshore Leasing (Luxembourg) S.à r.l. (5936); Paragon Drilling Services 7 LLC (7882); Paragon Offshore Leasing (Switzerland) GmbH (0669); Paragon Offshore do Brasil Ltda.; Paragon Asset (ME) Ltd. (8362); Paragon Asset (UK) Ltd.; Paragon Offshore International Ltd. (6103); Paragon Offshore (North Sea) Ltd.; Paragon (Middle East) Limited (0667); Paragon Holding NCS 2 S.à r.l. (5447); Paragon Leonard Jones LLC (8826); Paragon Offshore (Nederland) B.V.; and Paragon Offshore Contracting GmbH (2832). The Debtors mailing address is 3151 Briarpark Drive, Suite 700, Houston, Texas Terms used in this Application, not otherwise defined, have the meanings given them in the Order Pursuant to Sections 105(a), 327, 328, and 330 of the Bankruptcy Code Authorizing the Debtor to Employ Professionals Used in the Ordinary Course of Business (Dkt. 235), dated April 6, 2016 (the OCP Order ). 3 Capitalized terms not otherwise defined herein have the meanings given to them in the applicable Motion, Order or other filing (e.g. Application) defined.

2 Case CSS Doc 1846 Filed 08/09/17 Page 2 of 12 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 31, 2017 (the Final Fee Period ) $96, $0.00 This is a: monthly interim X final application. SUMMARY BY PROJECT Fixed Fee Services Accounting Services Accounting Services , Accounting Services , Subtotal - and Compensation - Fixed Fee Services , Fees, Converted into US Dollars $186, Less: Fees Allowed Under the OCP Retention ($90,000.00) Total - and Compensation Sought for Reimbursement $96, SUMMARY BY PROJECT AND PROFESSIONAL Total Project Category and Professional Position Compensation Accounting Services Charles van den Partner Chris Burns Partner 1.50 Chris Taylor Partner 2.00 Dave Walters Partner 3.20 Iain Selfridge Partner 0.50 Martin O'Hanlon Partner 0.80 Stephen Mount Partner Thomas Romberg Partner 7.50 Carole Perry-Evans Director 2.70 Jose Artega Senior Manager The fees were converted from British Pounds to U.S. Dollars ( USD ) using an exchange rate of $ per Pound ( 143, * = $186,657.40). This Application requests the total U.S. Dollar fees less the $90,000 (OCP cap for February & March 2017 ($186, less $45,000 * 2 months)). 2

3 Case CSS Doc 1846 Filed 08/09/17 Page 3 of 12 Total Project Category and Professional Position Compensation Accounting Services Julian Redwood Senior Manager Stephen Bourne Senior Manager Subtotal - and Compensation - Accounting Services , Accounting Services Sarah Quinn Partner Thomas Romberg Partner Caroline Rifkind Director 3.00 Jennifer Lau Senior Manager 0.80 Mike Simpson Senior Manager 1.80 Stephen Bourne Senior Manager Vincent Mamet Senior Manager 9.00 Matt Williams Manager 9.00 Neoklis Rodoulis Manager 9.00 Saad Siddique Manager 7.00 Ashwan Gupta Senior Associate 10 Cohen Roux Senior Associate Subtotal - and Compensation - Accounting Services $65, Subtotal - and Compensation - Fixed Fee Services , Fees, Converted into US Dollars $186, Less: Fees Allowed Under the OCP Retention ($90,000.00) Total - and Compensation Sought for Reimbursement $96, SUMMARY OF EXPENSE BY TYPE PwC UK is not seeking reimbursement of any expenditures during the Final Fee Period. 3

4 Case CSS Doc 1846 Filed 08/09/17 Page 4 of 12 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re : Chapter 11 PARAGON OFFSHORE PLC, et al., Debtors. 1 : : : Case No (CSS) : : (Jointly Administered) : PRICEWATERHOUSECOOPERS LLP UK S FIRST AND FINAL FEE APPLICATION FOR COMPENSATION IN EXCESS OF ORDINARY COURSE PROFESSIONAL MONTHLY CAP 2 FOR THE PERIOD FEBRUARY 1, 2017 THROUGH MARCH 31, 2017 PricewaterhouseCoopers LLP UK ("PwC UK") 3 hereby submits this PricewaterhouseCoopers LLP UK s First and Final Fee Application for Compensation in Excess of Ordinary Court Professional Monthly Cap for the Period February 1, 2017 through March 31, 2017 (the "Application") for allowance and payment of amounts in excess of the ordinary course 1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number, as applicable, are: Paragon Offshore plc (6017); Paragon Offshore Finance Company (6632); Paragon International Finance Company (8126); Paragon Offshore Holdings US Inc. (1960); Paragon Offshore Drilling LLC (4541); Paragon FDR Holdings Ltd. (4731); Paragon Duchess Ltd.; Paragon Offshore (Luxembourg) S.à r.l. (5897); PGN Offshore Drilling (Malaysia) Sdn. Bhd. (9238); Paragon Offshore (Labuan) Pte. Ltd. (3505); Paragon Holding SCS 2 Ltd. (4108); Paragon Asset Company Ltd. (2832); Paragon Holding SCS 1 Ltd. (4004); Paragon Offshore Leasing (Luxembourg) S.à r.l. (5936); Paragon Drilling Services 7 LLC (7882); Paragon Offshore Leasing (Switzerland) GmbH (0669); Paragon Offshore do Brasil Ltda.; Paragon Asset (ME) Ltd. (8362); Paragon Asset (UK) Ltd.; Paragon Offshore International Ltd. (6103); Paragon Offshore (North Sea) Ltd.; Paragon (Middle East) Limited (0667); Paragon Holding NCS 2 S.à r.l. (5447); Paragon Leonard Jones LLC (8826); Paragon Offshore (Nederland) B.V.; and Paragon Offshore Contracting GmbH (2832). The Debtors mailing address is 3151 Briarpark Drive, Suite 700, Houston, Texas Terms used in this Application, not otherwise defined, have the meanings given them in the Order Pursuant to Sections 105(a), 327, 328, and 330 of the Bankruptcy Code Authorizing the Debtor to Employ Professionals Used in the Ordinary Course of Business (Dkt. 235), dated April 6, 2016 (the OCP Order ). 3 Capitalized terms not otherwise defined herein have the meanings given to them in the applicable Motion, Order or other filing (e.g. Application) defined.

5 Case CSS Doc 1846 Filed 08/09/17 Page 5 of 12 professional monthly cap for auditing services performed during the period February 1, 2017 through March 31, 2017 (the "Final Fee Period"). In support of this Application, PwC UK respectfully represents as follows: Jurisdiction 1. The Court has jurisdiction over this matter pursuant to 28 U.S.C. 1334(b) and 157, and the Amended Standing Order of Reference from the United States District Court for the District of Delaware dated as of February 29, This matter is a core proceeding pursuant to 28 U.S.C. 157(b)(2) and, pursuant to Local Rule (f), the Debtors consent to the entry of a final order by the Court in connection with this Application to the extent that it is later determined that the Court, absent consent of the parties, cannot enter final orders or judgments consistent with Article III of the United States Constitution. Venue is proper in this Court pursuant to 28 U.S.C and Background 2. PwC UK was authorized under the Order Pursuant to 11 U.S.C. 105(a), 327, 328, and 330 Authorizing Debtors to Employ Professionals Used in the Ordinary Course of Business (Docket No. 235) (the OCP Order ) to provide accounting services to the Debtors required by the UK laws and regulation. As set forth below, PwC UK provided services during the Final Fee Period that exceeded the OCP Cap and are outstanding. All services for which PwC UK requests compensation were performed for or on behalf of the Debtors. Relief Requested 3. This Application requests final approval and payment in the amount of 2

6 Case CSS Doc 1846 Filed 08/09/17 Page 6 of 12 $96, for services provided during the Final Fee Period in excess of the normal OCP monthly caps. This Application has been prepared in accordance with the Bankruptcy Code, the Order Establishing Procedures for Interim Compensation and Reimbursement of Expenses for Professionals, dated April 5, 2016 [Docket No. 230] (the "Interim Compensation Order"), and the United States Trustee Guidelines for Reviewing Applications for Compensation and Reimbursement of Expenses Filed Under 11 U.S.C. 330, effective May 17, 1996 (the "UST Guidelines," collectively with the Local Rules and the Interim Compensation Order, the "Compensation Guidelines"). 5. Other than as provided in Section 504(b) of the Bankruptcy Code, PwC UK has not shared, or agreed to share, any compensation received with respect to the Final Fee Period as a result of this case with any person, firm or entity. No agreement or understanding concerning compensation prohibited by 18 U.S.C. 155 has been made to PwC UK by any firm, person or entity. The sole and exclusive source of compensation shall be funds of the Debtors' estates. 6. This is PwC UK s Final Fee Application. PwC UK submits this Application for (a) approval and allowance of final compensation equal to $96, for actual, reasonable and necessary professional services rendered, in excess of monthly OCP cap, and reimbursement of one hundred percent (100%) of the $0.00 for actual, reasonable and necessary expenses incurred during the Final Fee Period for a total request of $96, (the Total Compensation Amount ) and (b) payment of the excess fees of the $96, for professional services rendered as an ordinary course professional. 4 The fees were converted from British Pounds to U.S. Dollars ( USD ) using an exchange rate of $ per Pound ( 143, * = $186,657.40). This Application requests the total U.S. Dollar fees less the $90,000 (OCP cap for February & March 2017 ($186, less $45,000 * 2 months)). 3

7 Case CSS Doc 1846 Filed 08/09/17 Page 7 of PwC UK is filing the attached Application for compensation for professional services rendered and reimbursement of expenses made in these chapter 11 cases during the Final Fee Period. The Application contains detailed time logs describing the actual and necessary services provided by PwC UK during the Final Fee Period, as well as other detailed information required to be included in fee applications. The Application is comprised of several exhibits which are attached hereto as follows: - Exhibit A, provides a summary of the hours and compensation by project; Estimated "Fixed Fee" Services - Exhibit B, provides the name and position of each professional, cumulative hours worked by each professional; and - Exhibit C, provides the daily time for each of the professionals within each of the work types or subcategories (tracked in half-hour (0.5) increments). Summary of Professional Services Rendered 8. During the Final Fee Period, PwC UK provided accounting services to the Debtors. A summary of the hours and compensation sought by type of service is shown below: Total Type of Services Compensation Fixed Fee Services $186, Total - and Compensation Sought for Reimbursement $186, Less: Fees Allowed Under the OCP Retention ($90,000.00) Total and Compensation Sought for Reimbursement $96, Estimated Fixed Fee Services 9. Accounting Services ,000 These services represent additional scope that arose on completion of the 2015 statutory audit of Paragon Offshore Plc in regards to: (a) going concern, including consultation by our technical panels needing to review the Debtor s assessment, audit work and disclosure; (b) impairment, including review of the models on rig impairment from a UK perspective which was used in leveraging for the investment in subs asset accumulation method. Given this was a change in methodology it required more time from our 4

8 Case CSS Doc 1846 Filed 08/09/17 Page 8 of 12 technical specialists to sign off on the valuation and accounting treatment; (c) 10A matter, including consultation to ensure that 10A matter was properly resolved and addressed by the Debtors and compliance with Bribery Act and Anti money laundering regulations in the UK; and (d) other auditing services including review of the accounting adjustments between the trial balance and financial statements and audit work on capital contributions in the period. 10. Accounting Services ,296 These services represent work performed of the 2016 statutory audit of Paragon Offshore Plc which includes audit of the underlying financial results of the company and group, impairment assessment of the value of investments in the subsidiaries held by Paragon Plc and the Going Concern principal, the latter two requiring the use of internal experts due to the technical and judgmental nature of these assessments. 11. The fees sought by this Application reflect an aggregate of hours of professional time spent and recorded in performing services for the Debtors and their estates during the Final Fee Period at a blended average hourly rate of $ PwC UK is only seeking compensation for services rendered to the Debtors and their estates in connection with these chapter 11 cases. Reasonable and Necessary Services Rendered by PwC UK 12. This Application includes details of the services provided by PwC UK to the Debtors, including, in each instance, the identity of the professionals involved in the provision of such services, the dates of service, the time expended, and a brief description of the services sought. PwC UK charged and now requests those fees that are reasonable and necessary in order for PwC UK to perform its duties and obligations to the Debtors and customary in this marketplace for similar chapter 11 cases. The billing rates set forth in the various summaries of professionals and paraprofessionals rendering services during the Fee Period represent customary 5

9 Case CSS Doc 1846 Filed 08/09/17 Page 9 of 12 rates that are routinely billed to PwC UK s many clients for similar services. The compensation requested in this Application does not exceed the reasonable value of the services rendered. Requested Compensation Should be Allowed 13. Section 331 of the Bankruptcy Code provides for interim compensation of professionals and incorporates the substantive standards of Section 330 of the Bankruptcy Code to govern the Court's award of such compensation. 11 U.S.C Section 330 provides that a Court may award a professional employed under Section 327 of the Bankruptcy Code "reasonable compensation for actual, necessary services rendered and reimbursement for actual, necessary expenses." 11 U.S.C. 330(a)(1). Section 330 also sets forth the criteria for the award of such compensation and reimbursement: In determining the amount of reasonable compensation to be awarded, the court should consider the nature, extent, and the value of such services, taking into account all relevant factors, including -- (a) (b) (c) (d) (e) (f) the time spent on such services; the rates charged for such services; whether the services were necessary to the administration of, or beneficial at the time which the service was rendered toward the completion of, a case under this title; whether the services were performed within a reasonable amount of time commensurate with the complexity, importance, and nature of the problem, issue, or task addressed; with respect to a professional person, whether the person is board certified or otherwise has demonstrated skill and expertise in the bankruptcy field, and; whether the compensation is reasonable based on the customary compensation charged by comparably skilled practitioners in cases other than cases under this title. 11 U.S.C In accordance with the factors enumerated in section 330 of the Bankruptcy Code, 6

10 Case CSS Doc 1846 Filed 08/09/17 Page 10 of 12 it is respectfully submitted that the amount requested by PwC UK is fair and reasonable given (a) the complexity of the case, (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 the Bankruptcy Code. 15. In rendering these services, PwC UK made every effort to maximize the benefit to the Debtors and to work with other professionals employed in the case to avoid duplication of effort. PwC UK believes that the level of services rendered to achieve the results obtained for the benefit of the Debtors estates was reasonable in light of the number and complexity of the issues involved in this case at the time the services were rendered. PwC UK judiciously allocated responsibilities to minimize possible duplication of effort. Certificate of Compliance and Waiver 16. To the best of its knowledge, PwC UK believes that this Application and the description of services set forth herein of work performed are in compliance with the requirements as outlined within the Interim Compensation Order. To the extent that this Application does not comply in all respects with the requirements of the Compensation Guidelines, PwC UK believes that such deviations are not material and respectfully requests that such requirements be waived. Notice 17. Notice of this Application has been provided to the Debtors and the Notice Parties and PwC UK believes that no other or further notice need be provided. Conclusion 18. PwC UK respectfully submits that the Total Compensation Amount requested herein is reasonable compensation for the actual and necessary services rendered based upon the 7

11 in the total amount of $96,657.4D; (b) $0.00 for actual and necessary costs and expenses; and (c) 19. Tn summary, by this Application, PwC UK requests final approval of excess fees expenses incurred are comparab1ie to the cost of similar services and expenses in aatters both in and outside the Banlauptcy Court, Case CSS Doc 1846 Filed 08/09/17 Page 11 of 12 8 This requests Application the total fees less the $45,000 OCP cap for February & March 2017 ($186, less $90,000). Sarah Quinn, Partner Auditing Services to the Debtors PricewaterhouseCoopers LLP UK United Kingdom Uxbridge, Middlesex, UB8 IEX, The Atrium, 1 Harefield Road, Dated: August 9, 2017 (7? / expenses incurred during the Final Fee Period and that such fees and expenses be paid as WHEREFORE, PwC UK requests that is be allowed reimbursement for its fees and administrative expenses of the Debtors estates. payment of any amounts not already paid by thedebtors, time, nature and value of such services and further asserts that the costs of services rendered and

12 Case CSS Doc 1846 Filed 08/09/17 Page 12 of 12 PARAGON OFFSHORE PLC, et al., Case (CSS) PricewaterhouseCoopers LLP (UK) Accounting Services and Compensation Submission Enclosure: PricewaterhouseCoopers LLP UK invoice for professional fees rendered and expenses incurred Fees, $186, (represents the full amount of fees during Final Fee Period) Expenses, $0.00 and Compensation: Summary by Project Category Summary of by Project and Professional Professional Services by Project, Professional and Date Exhibits: A B C

13 Case CSS Doc Filed 08/09/17 Page 1 of 4 UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE x In re : Chapter 11 : PARAGON OFFSHORE PLC, et al., : Case No (CSS) : : Jointly Administered Debtors. 1 : : Obj. Deadline: August 29, 2017 at 4:00 p.m. (EDT) x NOTICE OF FEE APPLICATION PLEASE TAKE NOTICE that PricewaterhouseCoopers LLP (the Applicant ) has today filed the attached Summary PricewaterhouseCoopers LLP s UK s First and Final Application for Compensation in Excess of Ordinary Course Professional Monthly Cap for the Period February 1, 2017 through March 31, 2017 (the Application ) with the United States Bankruptcy Court for the District of Delaware, 824 North Market Street, Wilmington, Delaware (the Bankruptcy Court ). PLEASE TAKE FURTHER NOTICE that objections, if any, to the Application must be made in accordance with the Order Establishing Procedures for Interim Compensation 1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number, as applicable, are: Paragon Offshore plc (in administration) (6017); Paragon Offshore Finance Company (6632); Paragon International Finance Company (8126); Paragon Offshore Holdings US Inc. (1960); Paragon Offshore Drilling LLC (4541); Paragon FDR Holdings Ltd. (4731); Paragon Duchess Ltd.; Paragon Offshore (Luxembourg) S.à r.l. (5897); PGN Offshore Drilling (Malaysia) Sdn. Bhd. (9238); Paragon Offshore (Labuan) Pte. Ltd. (3505); Paragon Holding SCS 2 Ltd. (4108); Paragon Asset Company Ltd. (2832); Paragon Holding SCS 1 Ltd. (4004); Paragon Offshore Leasing (Luxembourg) S.à r.l. (5936); Paragon Drilling Services 7 LLC (7882); Paragon Offshore Leasing (Switzerland) GmbH (0669); Paragon Offshore do Brasil Ltda.; Paragon Asset (ME) Ltd. (8362); Paragon Asset (UK) Ltd.; Paragon Offshore International Ltd. (6103); Paragon Offshore (North Sea) Ltd.; Paragon (Middle East) Limited (0667); Paragon Holding NCS 2 S.à r.l. (5447); Paragon Leonard Jones LLC (8826); Paragon Offshore (Nederland) B.V.; and Paragon Offshore Contracting GmbH (2832). The Debtors mailing address is 3151 Briarpark Drive, Suite 700, Houston, Texas Neville Barry Kahn and David Philip Soden, each of Deloitte LLP, are the joint administrators of Paragon Offshore plc (in administration) (the U.K. Administrators ). The affairs, business and property of Paragon Offshore plc (in administration) are managed by the U.K. Administrators. RLF v.1

14 Case CSS Doc Filed 08/09/17 Page 2 of 4 and Reimbursement of Expenses of Professionals [D.I. 230] (the Interim Compensation Order ) and must be filed with the Clerk of the Bankruptcy Court and be served upon (i) the above-captioned debtors (the Debtors ), Paragon Offshore plc (in administration), 3151 Briarpark Drive, Houston, Texas 77042, (Attn: Todd R. Strickler, Vice President, General Counsel and Corporate Secretary); (ii) counsel to the Debtors, Weil, Gotshal & Manges, LLP, 767 Fifth Avenue, New York, New York 10153, (Attn: Gary T. Holtzer, Esq. and Stephen A. Youngman, Esq.); (iii) Delaware co-counsel to the Debtors, Richards, Layton & Finger, P.A., 920 North King Street, One Rodney Square, Wilmington, DE 19801, (Attn: Mark D. Collins, Esq. and Amanda R. Steele, Esq.); (iv) the Office of The United States Trustee for the District of Delaware, 844 King Street, Suite 2207, Lockbox 35, Wilmington, DE (Attn: Benjamin Hackman, Esq.); (v) counsel to JPMorgan Chase Bank, N.A. (a) as administrative agent under the Senior Secured Revolving Credit Agreement, dated as of June 17, 2014, and (b) as collateral agent under the Guaranty and Collateral Agreement, dated as of July 18, 2014, Simpson Thacher & Bartlett LLP, 425 Lexington Avenue, New York, New York (Attn: Sandeep Qusba, Esq. and Katherine McClendon, Esq.); (vi) counsel to Cortland Capital Market Services LLC, as administrative agent under the Senior Secured Term Loan Agreement, dated as of July 18, 2014, Freshfields Bruckhaus Deringer, 601 Lexington Avenue, 31st Floor, New York, New York (Attn: Mark F. Liscio, Esq. and Scott D. Talmadge, Esq.); (vii) counsel to the trustee under the Senior Notes Indenture, dated as of July 18, 2014, for the 6.75% Senior Notes due 2022 and the 7.25% Senior Notes due 2024, Morgan, Lewis & Bockius LLP, 101 Park Avenue, New York, New York (Attn: James O. Moore, Esq., Glenn E. Siegel, Esq. and Joshua Dorchak, Esq.); (viii) counsel to the Official Committee of Unsecured Creditors, Paul, Weiss, Rifkind, Wharton & Garrison LLP, 1285 Avenue of the Americas, New York, New York RLF v.1 2

15 Case CSS Doc Filed 08/09/17 Page 3 of 4 (Attn: Andrew N. Rosenberg, Esq.) and (ix) co-counsel to the Official Committee of Unsecured Creditors, Young Conaway Stargatt & Taylor LLP, Rodney Square, 1000 North King Street, Wilmington, Delaware (Attn: Pauline K. Morgan) so as to be received by no later than August 29, 2017 at 4:00 p.m. (Eastern Daylight Time) (the Objection Deadline ). PLEASE TAKE FURTHER NOTICE that if no objections to the Application are filed, served and received prior to the Objection Deadline, the Applicant may file a certification of no objection with the Bankruptcy Court, after which the Debtors shall be authorized by the Interim Compensation Order to pay the Applicant an amount equal to 80% of the fees and 100% of the expenses requested in its Application without the need for further order of the Bankruptcy Court. RLF v.1 3

16 Case CSS Doc Filed 08/09/17 Page 4 of 4 PLEASE TAKE FURTHER NOTICE that if an objection to the Application is filed, served and received prior to the Objection Deadline, the Debtors shall be authorized by the Interim Compensation Order to pay the Applicant 80% of the fees and 100% of the expenses requested in the Application not subject to such objection without the need for further order of the Bankruptcy Court. Dated: August 9, 2017 Wilmington, Delaware /s/ Joseph C. Barsalona II RICHARDS, LAYTON & FINGER, P.A. Mark D. Collins (No. 2981) Paul N. Heath (No. 3704) Amanda R. Steele (No. 5530) Joseph C. Barsalona II (No. 6102) One Rodney Square 920 North King Street Wilmington, Delaware Telephone: (302) Facsimile: (302) and- WEIL, GOTSHAL & MANGES LLP Gary T. Holtzer (admitted pro hac vice) Stephen A. Youngman (admitted pro hac vice) 767 Fifth Avenue New York, New York Telephone: (212) Facsimile: (212) Attorneys for the Debtors and Debtors in Possession RLF v.1 4

17 Case CSS Doc Filed 08/09/17 Page 1 of 1 Summary by Project Category and Billing Category Project Category and Billing Category Exhibit A Total Compensation Fixed Fee Services Accounting Services Accounting Services , Accounting Services Accounting Services , Subtotal - and Compensation - Fixed Fee Services , Total - and Compensation Sought for Reimbursement , PwC LLP UK seeks approval of the fees in excess of the monthly $45,000 OCP cap for February 2017 & March 2017, 143, * = $186,657.40, less $90,000, $96, Page 1 of 1 Tuesday, June 27, 2017

18 Case CSS Doc Filed 08/09/17 Page 1 of 2 Fixed Fee Services - Summary of and Fees by Project and Professional Project Category and Professional Position Exhibit B Total Compensation Accounting Services Charles van den Partner Chris Burns Partner 1.50 Chris Taylor Partner 2.00 Dave Walters Partner 3.20 Iain Selfridge Partner 0.50 Martin O'Hanlon Partner 0.80 Stephen Mount Partner Thomas Romberg Partner 7.50 Carole Perry-Evans Director 2.70 Jose Artega Senior Manager Julian Redwood Senior Manager Stephen Bourne Senior Manager Subtotal - and Compensation - Accounting Services , Total - and Compensation - Fixed Fee Services , Page 1 of 1 Tuesday, June 27, 2017

19 Case CSS Doc Filed 08/09/17 Page 2 of 2 Fixed Fee Services - Summary of and Fees by Project and Professional Project Category and Professional Position Exhibit B Total Compensation Accounting Services Sarah Quinn Partner Thomas Romberg Partner Caroline Rifkind Director 3.00 Jennifer Lau Senior Manager 0.80 Mike Simpson Senior Manager 1.80 Stephen Bourne Senior Manager Vincent Mamet Senior Manager 9.00 Matt Williams Manager 9.00 Neoklis Rodoulis Manager 9.00 Saad Siddique Manager 7.00 Ashwan Gupta Senior Associate 10 Cohen Roux Senior Associate Subtotal - and Compensation - Accounting Services , Total - and Compensation - Fixed Fee Services , Page 1 of 1 Tuesday, June 27, 2017

20 Case CSS Doc Filed 08/09/17 Page 1 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description Accounting Services /3/2016 Julian Redwood Senior Manager 0317F001: 10A - Review services related to Section 10A matter. 2/11/2016 Dave Walters Partner 0317F002: Going Concern - Technical panel regarding going concern and 2/23/2016 Thomas Romberg Partner 0317F003: Going Concern - Technical panel regarding going concern and /23/2016 Stephen Bourne Senior Manager 0317F004: Impairment - Review activities regarding impairment /23/2016 Stephen Bourne Senior Manager 0317F005: 10A - Review services related to Section 10A matter /24/2016 Charles van den Partner 0317F006: Impairment - Review activities regarding impairment /24/2016 Charles van den Partner 0317F007: 10A - Review services related to Section 10A matter /24/2016 Charles van den Partner 0317F008: Going Concern - Review assessment of valuation model for 2.00 fixed 2/24/2016 Thomas Romberg Partner 0317F009: Going Concern - Technical panel regarding going concern and 2/24/2016 Julian Redwood Senior Manager 0317F010: Impairment - Review activities regarding impairment /24/2016 Stephen Bourne Senior Manager 0317F011: Going Concern - Assessment of valuation model for fixed /24/2016 Stephen Bourne Senior Manager 0317F012: 10A - Review services related to Section 10A matter /25/2016 Charles van den Partner 0317F013: Impairment - Review activities regarding impairment Page 1 of 15 Friday, June 30, 2017

21 Case CSS Doc Filed 08/09/17 Page 2 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 2/25/2016 Charles van den Partner 0317F014: 10A - Review services related to Section 10A matter /25/2016 Charles van den Partner 0317F015: Going Concern - Review assessment of valuation model for 4.00 fixed 2/25/2016 Charles van den Partner 0317F016: Plan - Plan for Planning - Review of planning procedures /25/2016 Stephen Mount Partner 0317F017: Going Concern - Technical panel regarding going concern and /25/2016 Thomas Romberg Partner 0317F018: Going Concern - Technical panel regarding going concern and /25/2016 Julian Redwood Senior Manager 0317F019: 10A - Review services related to Section 10A matter /25/2016 Stephen Bourne Senior Manager 0317F020: 10A - Review services related to Section 10A matter /25/2016 Stephen Bourne Senior Manager 0317F021: Going Concern - Assessment of valuation model for fixed /26/2016 Charles van den Partner 0317F022: Impairment - Review activities regarding impairment. 2/26/2016 Charles van den Partner 0317F023: 10A - Review services related to Section 10A matter /26/2016 Charles van den Partner 0317F024: Going Concern - Review assessment of valuation model for 1.50 fixed 2/26/2016 Charles van den Partner 0317F025: Impairment - Review activities regarding impairment Page 2 of 15 Friday, June 30, 2017

22 Case CSS Doc Filed 08/09/17 Page 3 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 2/26/2016 Charles van den Partner 0317F026: 10A - Review services related to Section 10A matter. 2/26/2016 Charles van den Partner 0317F027: Going Concern - Review assessment of valuation model for fixed 2/26/2016 Charles van den Partner 0317F028: Impairment - Review activities regarding impairment /26/2016 Charles van den Partner 0317F029: 10A - Review services related to Section 10A matter /26/2016 Charles van den Partner 0317F030: Going Concern - Review assessment of valuation model for 1.50 fixed 2/26/2016 Dave Walters Partner 0317F031: Going Concern - Technical panel regarding going concern and /26/2016 Stephen Mount Partner 0317F032: Going Concern - Technical panel regarding going concern and /29/2016 Dave Walters Partner 0317F033: Going Concern - Technical panel regarding going concern and /29/2016 Thomas Romberg Partner 0317F034: Going Concern - Technical panel regarding going concern and /29/2016 Julian Redwood Senior Manager 0317F035: 10A - Review services related to Section 10A matter /29/2016 Stephen Bourne Senior Manager 0317F036: Impairment - Review activities regarding impairment /29/2016 Stephen Bourne Senior Manager 0317F037: 10A - Review services related to Section 10A matter /1/2016 Chris Burns Partner 0317F038: Going Concern - Technical panel regarding going concern and 1.50 Page 3 of 15 Friday, June 30, 2017

23 Case CSS Doc Filed 08/09/17 Page 4 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 3/1/2016 Chris Taylor Partner 0317F039: Going Concern - Technical panel regarding going concern and 3/1/2016 Dave Walters Partner 0317F040: Going Concern - Technical panel regarding going concern and /1/2016 Stephen Mount Partner 0317F041: Going Concern - Technical panel regarding going concern and /1/2016 Julian Redwood Senior Manager 0317F042: Impairment - Review activities regarding impairment /1/2016 Stephen Bourne Senior Manager 0317F043: Going Concern - Assessment of valuation model for fixed /1/2016 Stephen Bourne Senior Manager 0317F044: Impairment - Review activities regarding impairment /2/2016 Dave Walters Partner 0317F045: Going Concern - Technical panel regarding going concern and /2/2016 Thomas Romberg Partner 0317F046: Going Concern - Technical panel regarding going concern and /2/2016 Julian Redwood Senior Manager 0317F047: Going Concern - Assessment of valuation model for fixed /3/2016 Iain Selfridge Partner 0317F048: Going Concern - Technical panel regarding going concern and /3/2016 Stephen Mount Partner 0317F049: Going Concern - Technical panel regarding going concern and /3/2016 Carole Perry- Director 0317F050: Going Concern - Technical panel regarding going concern and 0.70 Evans 3/3/2016 Julian Redwood Senior Manager 0317F051: Going Concern - Assessment of valuation model for fixed 3.50 Page 4 of 15 Friday, June 30, 2017

24 Case CSS Doc Filed 08/09/17 Page 5 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 3/4/2016 Julian Redwood Senior Manager 0317F052: Impairment - Review activities regarding impairment /7/2016 Stephen Mount Partner 0317F053: Going Concern - Technical panel regarding going concern and /7/2016 Carole Perry- Director 0317F054: Going Concern - Technical panel regarding going concern and 2.00 Evans 3/7/2016 Julian Redwood Senior Manager 0317F055: 10A - Review services related to Section 10A matter /7/2016 Jose Artega Senior Manager 0317F056: Going Concern - Assessment of valuation model for fixed /7/2016 Stephen Bourne Senior Manager 0317F057: 10A - Review services related to Section 10A matter /7/2016 Stephen Bourne Senior Manager 0317F058: 10A - Review services related to Section 10A matter /7/2016 Stephen Bourne Senior Manager 0317F059: Impairment - Review activities regarding impairment /8/2016 Dave Walters Partner 0317F060: Going Concern - Technical panel regarding going concern and /8/2016 Stephen Mount Partner 0317F061: Going Concern - Technical panel regarding going concern and /8/2016 Julian Redwood Senior Manager 0317F062: 10A - Review services related to Section 10A matter. 3/8/2016 Jose Artega Senior Manager 0317F063: Impairment - Review activities regarding impairment /8/2016 Stephen Bourne Senior Manager 0317F064: Going Concern - Assessment of valuation model for fixed /8/2016 Stephen Bourne Senior Manager 0317F065: Impairment - Review activities regarding impairment /8/2016 Stephen Bourne Senior Manager 0317F066: Impairment - Review activities regarding impairment Page 5 of 15 Friday, June 30, 2017

25 Case CSS Doc Filed 08/09/17 Page 6 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 3/9/2016 Charles van den Partner 0317F067: Impairment - Review activities regarding impairment /9/2016 Charles van den Partner 0317F068: 10A - Review services related to Section 10A matter. 3/9/2016 Charles van den Partner 0317F069: Going Concern - Review assessment of valuation model for fixed 3/9/2016 Charles van den Partner 0317F070: 10A - Review services related to Section 10A matter /9/2016 Charles van den Partner 0317F071: Going Concern - Review assessment of valuation model for 3.50 fixed 3/9/2016 Jose Artega Senior Manager 0317F072: Impairment - Review activities regarding impairment /9/2016 Jose Artega Senior Manager 0317F073: 10A - Review services related to Section 10A matter /9/2016 Stephen Bourne Senior Manager 0317F074: 10A - Review services related to Section 10A matter /9/2016 Stephen Bourne Senior Manager 0317F075: 10A - Review services related to Section 10A matter /9/2016 Stephen Bourne Senior Manager 0317F076: Going Concern - Assessment of valuation model for fixed /10/2016 Charles van den Partner 0317F077: Going Concern - Review assessment of valuation model for 2.50 fixed 3/10/2016 Charles van den Partner 0317F078: Impairment - Review activities regarding impairment /10/2016 Charles van den Partner 0317F079: 10A - Review services related to Section 10A matter Page 6 of 15 Friday, June 30, 2017

26 Case CSS Doc Filed 08/09/17 Page 7 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 3/10/2016 Chris Taylor Partner 0317F080: Going Concern - Technical panel regarding going concern and 3/10/2016 Martin O'Hanlon Partner 0317F081: Going Concern - Technical panel regarding going concern and /10/2016 Stephen Mount Partner 0317F082: Going Concern - Technical panel regarding going concern and /10/2016 Julian Redwood Senior Manager 0317F083: Going Concern - Assessment of valuation model for fixed /10/2016 Jose Artega Senior Manager 0317F084: 10A - Review services related to Section 10A matter /10/2016 Jose Artega Senior Manager 0317F085: Going Concern - Assessment of valuation model for fixed /10/2016 Stephen Bourne Senior Manager 0317F086: Going Concern - Assessment of valuation model for fixed /10/2016 Stephen Bourne Senior Manager 0317F087: Impairment - Review activities regarding impairment /10/2016 Stephen Bourne Senior Manager 0317F088: 10A - Review services related to Section 10A matter /11/2016 Charles van den Partner 0317F089: Going Concern - Review assessment of valuation model for 1.50 fixed 3/11/2016 Charles van den Partner 0317F090: Impairment - Review activities regarding impairment /11/2016 Charles van den Partner 0317F091: 10A - Review services related to Section 10A matter /11/2016 Jose Artega Senior Manager 0317F092: 10A - Review services related to Section 10A matter Page 7 of 15 Friday, June 30, 2017

27 Case CSS Doc Filed 08/09/17 Page 8 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 3/11/2016 Jose Artega Senior Manager 0317F093: Going Concern - Assessment of valuation model for fixed /11/2016 Stephen Bourne Senior Manager 0317F094: Going Concern - Assessment of valuation model for fixed /11/2016 Stephen Bourne Senior Manager 0317F095: 10A - Review services related to Section 10A matter /21/2016 Stephen Mount Partner 0317F096: Going Concern - Technical panel regarding going concern and 1.50 Total - - Accounting Services Accounting Services /1/2017 Cohen Roux Senior Associate 0317F097: Test of Details - Other Balance Sheet Items - Audit of Paragon Plc balance sheet /1/2017 Matt Williams Manager 0317F098: Plan - Plan for Planning - Planning for review of fixed asset valuation model /1/2017 Neoklis Rodoulis Manager 0317F099: Test of Details - Goodwill - Review of fixed asset and subsidiary valuation model /1/2017 Sarah Quinn Partner 0317F100: Plan - Plan for Planning - Review of audit planning procedures /2/2017 Cohen Roux Senior Associate 0317F101: Test of Details - Other P&L items - Audit of uk plc expenses and interest /2/2017 Matt Williams Manager 0317F102: Plan - Plan for Planning - Planning for review of fixed asset valuation model. 2/2/2017 Neoklis Rodoulis Manager 0317F103: Test of Details - Goodwill - Review of fixed asset and subsidiary valuation model. 2/2/2017 Sarah Quinn Partner 0317F104: Plan - Plan for Planning - Review of audit planning procedures Page 8 of 15 Friday, June 30, 2017

28 Case CSS Doc Filed 08/09/17 Page 9 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 2/2/2017 Vincent Mamet Senior Manager 0317F105: Controls - Goodwill - Assessment of valuation model for fixed 2/3/2017 Cohen Roux Senior Associate 0317F106: Test of Details - Other P&L items - Audit of uk plc expenses and interest /3/2017 Matt Williams Manager 0317F107: Plan - Plan for Planning - Planning for review of fixed asset valuation model /3/2017 Neoklis Rodoulis Manager 0317F108: Test of Details - Goodwill - Review of fixed asset and subsidiary valuation model. 2/3/2017 Vincent Mamet Senior Manager 0317F109: Controls - Goodwill - Assessment of valuation model for fixed 2/5/2017 Sarah Quinn Partner 0317F110: Plan - Plan for Planning - Review of audit planning procedures /6/2017 Ashwan Gupta Senior Associate 0317F111: Going Concern - Audit of going concern of Paragon Plc /6/2017 Cohen Roux Senior Associate 0317F112: Test of Details - Other Balance Sheet Items - Audit of intercompany balances /6/2017 Matt Williams Manager 0317F113: Plan - Plan for Planning - Planning for review of fixed asset valuation model. 2/6/2017 Sarah Quinn Partner 0317F114: Plan - Plan for Planning - Review of materiality. 2/6/2017 Stephen Bourne Senior Manager 0317F115: Plan - Plan for Planning - Review of fixed asset and subsidiary valuation model /7/2017 Ashwan Gupta Senior Associate 0317F116: Going Concern - Audit of going concern of Paragon Plc /7/2017 Cohen Roux Senior Associate 0317F117: Test of Details - Other Balance Sheet Items - Audit of loans and covenants Page 9 of 15 Friday, June 30, 2017

29 Case CSS Doc Filed 08/09/17 Page 10 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 2/7/2017 Neoklis Rodoulis Manager 0317F118: Test of Details - Goodwill - Review of fixed asset and subsidiary valuation model /7/2017 Sarah Quinn Partner 0317F119: Plan - Plan for Planning - Review of materiality /7/2017 Stephen Bourne Senior Manager 0317F120: Plan - Plan for Planning - Review of fixed asset and subsidiary valuation model /7/2017 Thomas Romberg Partner 0317F121: Test of Details - DC Test of Details - Assessment of going concern. 2/8/2017 Ashwan Gupta Senior Associate 0317F122: Going Concern - Audit of going concern of Paragon Plc /8/2017 Cohen Roux Senior Associate 0317F123: Test of Details - Other Balance Sheet Items - Audit of loans and covenants /8/2017 Sarah Quinn Partner 0317F124: Plan - Plan for Planning - Review on going concern and bankruptcy impact. 2/8/2017 Stephen Bourne Senior Manager 0317F125: Plan - Plan for Planning - Assessment of going concern /8/2017 Vincent Mamet Senior Manager 0317F126: Controls - Goodwill - Assessment of valuation model for fixed /9/2017 Ashwan Gupta Senior Associate 0317F127: Going Concern - Audit of going concern of Paragon Plc /9/2017 Caroline Rifkind Director 0317F128: Client Meetings - Discussions of administration process /9/2017 Cohen Roux Senior Associate 0317F129: Test of Details - Other Balance Sheet Items - Audit of Paragon Plc balance sheet /9/2017 Matt Williams Manager 0317F130: Plan - Plan for Planning - Planning for review of fixed asset valuation model /9/2017 Neoklis Rodoulis Manager 0317F131: Test of Details - Goodwill - Review of fixed asset and subsidiary valuation model Page 10 of 15 Friday, June 30, 2017

30 Case CSS Doc Filed 08/09/17 Page 11 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 2/9/2017 Sarah Quinn Partner 0317F132: Plan - Plan for Planning - Review of UK Administration impact. 2/9/2017 Stephen Bourne Senior Manager 0317F133: Plan - Plan for Planning - Assessment of going concern /9/2017 Vincent Mamet Senior Manager 0317F134: Controls - Goodwill - Assessment of valuation model for fixed /10/2017 Caroline Rifkind Director 0317F135: Client Meetings - Discussions of administration process /10/2017 Cohen Roux Senior Associate 0317F136: Plan - Finalize Planning - Completion of UK audit planning 0.50 procedures. 2/10/2017 Cohen Roux Senior Associate 0317F137: Test of Details - Other Balance Sheet Items - Audit of 4.00 intercompany balances. 2/10/2017 Cohen Roux Senior Associate 0317F138: Test of Details - Other P&L items - Audit of uk plc expenses 6.00 and interest. 2/10/2017 Jennifer Lau Senior Manager 0317F139: Test of Details - Period End Financial Reporting - Review of 0.30 impact of administration on financial statements. 2/10/2017 Mike Simpson Senior Manager 0317F140: Test of Details - Period End Financial Reporting - Audit of 0.80 fixed asset impairments and valuation model. 2/10/2017 Saad Siddique Manager 0317F141: Test of Details - Period End Financial Reporting - Internal 2.00 discussions of impact on going concern and financial statement of administration. 2/10/2017 Sarah Quinn Partner 0317F142: Plan - Plan for Planning - Review on going concern and 2.50 bankruptcy impact. 2/12/2017 Sarah Quinn Partner 0317F143: Plan - Plan for Planning - Review on going concern and bankruptcy impact. Page 11 of 15 Friday, June 30, 2017

31 Case CSS Doc Filed 08/09/17 Page 12 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 2/13/2017 Sarah Quinn Partner 0317F144: Plan - Plan for Planning - Review of UK Administration 4.50 impact. 2/14/2017 Jennifer Lau Senior Manager 0317F145: Test of Details - Period End Financial Reporting - Review of 0.20 impact of administration on financial statements. 2/14/2017 Mike Simpson Senior Manager 0317F146: Test of Details - Period End Financial Reporting - Audit of 0.70 fixed asset impairments and valuation model. 2/15/2017 Ashwan Gupta Senior Associate 0317F147: Test of Details - Period End Financial Reporting - Review of 5.50 disclosure requirements in UK company accounts. 2/15/2017 Jennifer Lau Senior Manager 0317F148: Test of Details - Period End Financial Reporting - Review of 0.30 impact of administration on financial statements. 2/15/2017 Mike Simpson Senior Manager 0317F149: Test of Details - Period End Financial Reporting - Audit of 0.30 fixed asset impairments and valuation model. 2/15/2017 Saad Siddique Manager 0317F150: Test of Details - Period End Financial Reporting - Internal 3.00 discussions of impact on going concern and financial statement of administration. 2/15/2017 Sarah Quinn Partner 0317F151: Plan - Plan for Planning - Review on going concern and 2.50 bankruptcy impact. 2/15/2017 Vincent Mamet Senior Manager 0317F152: Controls - Goodwill - Assessment of valuation model for fixed 2/16/2017 Ashwan Gupta Senior Associate 0317F153: Test of Details - Period End Financial Reporting - Audit of 8.00 financial statements and compliance with IFRS and UK Companies Act /16/2017 Cohen Roux Senior Associate 0317F154: Test of Details - Other Balance Sheet Items - Audit of 4.50 Paragon Plc balance sheet. Page 12 of 15 Friday, June 30, 2017

32 Case CSS Doc Filed 08/09/17 Page 13 of 15 Fixed Fee Services - Professional Services by Project, Professional and Date Exhibit C Date Name Position Description 2/16/2017 Saad Siddique Manager 0317F155: Test of Details - Period End Financial Reporting - Internal 1.50 discussions of impact on going concern and financial statement of administration. 2/16/2017 Sarah Quinn Partner 0317F156: Plan - Plan for Planning - Review of UK Administration impact. 2/16/2017 Vincent Mamet Senior Manager 0317F157: Controls - Goodwill - Assessment of valuation model for fixed 2/17/2017 Ashwan Gupta Senior Associate 0317F158: Test of Details - Period End Financial Reporting - Audit of 8.00 financial statements and compliance with IFRS and UK Companies Act /17/2017 Cohen Roux Senior Associate 0317F159: Test of Details - Other P&L items - Audit of uk plc expenses 5.50 and interest. 2/17/2017 Stephen Bourne Senior Manager 0317F160: Plan - Plan for Planning - Planning audit risk assessment 5.00 procedures. 2/19/2017 Ashwan Gupta Senior Associate 0317F161: Test of Details - Other Balance Sheet Items - Audit of impairment of investments. 2/20/2017 Ashwan Gupta Senior Associate 0317F162: Test of Details - Other Balance Sheet Items - Audit of fixed 7.50 asset impairments and valuation model. 2/20/2017 Cohen Roux Senior Associate 0317F163: Test of Details - Other Balance Sheet Items - Audit of 7.50 intercompany balances. 2/20/2017 Sarah Quinn Partner 0317F164: Plan - Plan for Planning - Review on going concern and 2.50 bankruptcy impact. 2/20/2017 Stephen Bourne Senior Manager 0317F165: Plan - Plan for Planning - Discussions on going concern and 9.00 bankruptcy impact. Page 13 of 15 Friday, June 30, 2017