Case CSS Doc 1708 Filed 06/27/17 Page 1 of 15 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE

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1 Case CSS Doc 1708 Filed 06/27/17 Page 1 of 15 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE : In re : Chapter 11 : PARAGON OFFSHORE PLC, et al., : Case No (CSS) Debtors. 1 : : (Jointly Administered) : SUMMARY PRICEWATERHOUSECOOPERS LLP S APPLICATION FOR COMPENSATION IN EXCESS OF ORDINARY COURSE PROFESSIONAL MONTHLY CAP 2 of Applicant: PricewaterhouseCoopers LLP ("PwC") 3 Authorized to Provide Professional Services For: Paragon Offshore plc ( Debtors ) Commencement : February 14, 2016 of Retention: June 8, 2016 Dkt. 444; 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 1708 Filed 06/27/17 Page 2 of 15 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: November 1, 2016 through February 5, 2017 (the Fee Period ) $370, $0.00 This is a: _X monthly interim final application. SUMMARY BY PROJECT Project Category and Billing Category Total Compensation Fixed Fee Services Independent Audit Services 2016 Consolidated Audit 1, $415, Subtotal - and Compensation - Fixed Fee Services 1, $415, Hourly Services Tax Advisory Services Transfer Pricing Services $90, Subtotal - and Compensation - Hourly Services $90, Total - and Compensation Sought for Reimbursement 2, $505, Less: Fees Allowed Under the OCP Retention ($145,000.00) Total and Compensation Sought for Reimbursement $370, SUMMARY BY PROJECT AND PROFESSIONAL Total Project Category and Professional Rate Compensation Fixed Fee Services 2016 Consolidated Audit Brett M Parrish Partner Craig P Friou Partner Douglas C Cogan Partner Kasey Dunn Partner Patrick J Berrigan Partner This Application requests the total fees less the $45,000 OCP cap for each month, $505,757 less $135,000. 2

3 Case CSS Doc 1708 Filed 06/27/17 Page 3 of 15 Total Project Category and Professional Rate Compensation 2016 Consolidated Audit (continued) Rajeeb Das Senior Managing Director Aaron T Pocklington Director 7.20 James Tyler Buck Director 6.00 Shawn Marie Magee Director John Hillhouse Senior Manager Ryan McKenny Senior Manager Jacob Prentiss Wilson Manager Kelly A Stolyar Manager Andrew Davis Senior Associate Anna Breslin Hoover Senior Associate 2.30 Cecilia Guerra Senior Associate James Kehoe Lassen Senior Associate Lurinda Claire Anderson Senior Associate 3.00 Muhammad Qasim Farooq Senior Associate Rachel Elizabeth Deere Senior Associate Randy Eugene Smith Senior Associate Anirban Kar Associate 2.40 Ankita Gupta Associate Antonela Lezcano Associate Biswajit Mondal Associate 0.20 Camila Mino Associate 3.50 Caroline D Associate Cristina I Godoy Associate 1 Erin Anne Murphy Associate Fabrizio Gelonese Associate 7.00 Fernando Nicolás Manes Associate 5.00 Guillermo Salgado Associate 9.00 Ivan Leon Associate 5.00 Janet Holland Associate 22 Kacy Machann Associate 8 Koushik Karmakar Associate 6.60 Maria F Wodniak Associate Martin Bianchi Associate

4 Case CSS Doc 1708 Filed 06/27/17 Page 4 of 15 Total Project Category and Professional Rate Compensation 2016 Consolidated Audit (continued) Melisa B Urbano Associate Pablo I Villegas Associate 2 Philip Seo Associate Sydney Erin Clark Associate Wilmer Portela Associate 6.00 Zachary Sullivan Associate Subtotal - and Compensation Consolidated Audit 1, $415, Subtotal - and Compensation - Fixed Fee Services 1, $415, Hourly Services Transfer Pricing Services Nicolas L Raby Partner $ $12, Jorge Gonzalez Gomez Director $640 2 $14, Chetan Patel Director $ $35,26 Siqi Wang Senior Associate $ $41, Louis Mitchel Lesser Associate $300 1 $3, Bryant Hernandez Associate $ $3, PwC LLP Voluntary Fee Reduction $ ($19,467.00) Subtotal - and Compensation - Tax Advisory Services $90, Subtotal - and Compensation - Hourly Services $90, Total - and Compensation Sought for Reimbursement 2, $505, Less: Fees Allowed Under the OCP Retention ($145,000.00) Total and Compensation Sought for Reimbursement $370, SUMMARY OF EXPENSE BY TYPE PwC is not seeking reimbursement of any expenditures during the Fee Period. 4

5 Case CSS Doc 1708 Filed 06/27/17 Page 5 of 15 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE : In re : Chapter 11 : PARAGON OFFSHORE PLC, et al., : Case No (CSS) Debtors. 1 : : (Jointly Administered) : PRICEWATERHOUSECOOPERS LLP S FEE APPLICATION FOR COMPENSATION IN EXCESS OF ORDINARY COURSE PROFESSIONAL MONTHLY CAP 2 FOR THE PERIOD NOVEMBER 1, 2016 THROUGH FEBRUARY 5, 2017 PricewaterhouseCoopers LLP ("PwC") 3 hereby submits this PricewaterhouseCoopers LLP s Fee Application for Compensation in Excess of Ordinary Court Professional Monthly Cap for the Period November 1, 2016 through February 5, 2017 (the "Application") for allowance and payment of amounts in excess of the ordinary course professional monthly cap for auditing and tax advising services performed during the period November 1, 2016 through February 5, 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.

6 Case CSS Doc 1708 Filed 06/27/17 Page 6 of 15 (the "Fee Period"). In support of this Application, PwC 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 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. 325) (the OCP Order ) to provide audit and tax services to the Debtors nunc pro tunc to the Petition. See also Notice of Addition of List of Ordinary Course Professionals (Docket No. 444). Under the OCP Order, monthly fees for ordinary course professionals are capped at $45,000 per month on average over any three-month period on a rolling basis (the Monthly Cap ), with any excess amounts requiring approval pursuant to the procedures set forth in the OCP Order. 3. The Debtors cases have remained in chapter 11 longer than contemplated at the outset of these cases. As a result, PwC s role and fees have increased since the Petition. The Court approved the conversion of PwC s role from OCP to Section 327 professional, 2

7 Case CSS Doc 1708 Filed 06/27/17 Page 7 of 15 effective February 6, As set forth below, PwC provided services during the Fee Period that exceeded the OCP Cap. All services for which PwC requests compensation were performed for or on behalf of the Debtors. Relief Requested 4. This Application requests the approval and payment in the amount of $370, for services provided during the Fee Period and unpaid as an OCP professional. 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 January 17, 2017 [Docket No. 95] (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. The Interim Compensation Order establishes certain procedures that each Retained Professional seeking interim allowance of its fees and expenses may file an application, which will include the relevant time entry and description and expense details, with the Court for interim allowance of compensation for services rendered and reimbursement of expenses incurred during the preceding month (the Monthly Fee Application ). Each Retained professional shall serve a copy of such Monthly Fee Application on the Notice Parties. Each Notice Party will have until 4:00 p.m. (Prevailing Eastern Time) on the 20 th day following the date the Monthly Fee Application is served (the Objection Deadline ). Upon the expiration of 4 This Application requests the total fees less the $45,000 OCP cap for each month, $505,757 less $135,000. 3

8 Case CSS Doc 1708 Filed 06/27/17 Page 8 of 15 the Objection Deadline, a Retained Professional may file a certification of no objection (a CNO ) with the Court with respect to any fees and expenses not subject to objection. After a Retained Professional files a CNO, the Debtors are authorized and directed to pay the Retained Professional 80% of the fees and 100% of the expenses requested in the applicable Monthly Fee Application that are not subject to an objection. 6. Other than as provided in Section 504(b) of the Bankruptcy Code, PwC has not shared, or agreed to share, any compensation received with respect to the 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 by any firm, person or entity. The sole and exclusive source of compensation shall be funds of the Debtors' estates. 7. This is PwC's First Fee Application. PwC submits this Application for (a) approval and allowance of interim compensation equal to $370, for actual, reasonable and necessary professional services rendered, and reimbursement of one hundred percent (100%) of the $0.00 for actual, reasonable and necessary expenses incurred during the Fee Period for a total request of $370, (the Total Compensation Amount ) and (b) payment of the eighty percent (80%) of the $370, for professional services rendered prior to the conversion to a Section 327 professional. 8. PwC is filing the attached Application for compensation for professional services rendered and reimbursement of expenses made in these chapter 11 cases during the Fee Period. The Application contains detailed time logs describing the actual and necessary services provided by PwC during the 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: 4

9 Case CSS Doc 1708 Filed 06/27/17 Page 9 of 15 - 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; -, provides the daily time for each of the professionals within each of the work types or subcategories (tracked in half-hour (0.5) increments); Hourly and Case Administration Services - Exhibit D, provides the summary of the hourly fees, including the name and position of each professional, cumulative hours worked by project, hourly billing rates for the hourly compensation, and the corresponding compensation requested; and - Exhibit E, provides the daily activity descriptions for the hourly compensation, including the activity description, time and billing rates associated with each activity. Summary of Professional Services Rendered 9. During the Fee Period, PwC provided auditing and tax advising services pursuant to the Engagement Letters. A summary of the hours and compensation sought by type of service is shown below: Total Type of Services Compensation Fixed Fee Services 1, $415, Hourly Services $90, Total - and Compensation Sought for Reimbursement 2, $505, Less: Fees Allowed Under the OCP Retention ($145,000.00) Total and Compensation Sought for Reimbursement $370, Estimated Fixed Fee Services Audit Services PwC professionals tracked their daily hours, annexed hereto as Exhibit B and. During the Fee Period, PwC professionals worked on the planning procedures, interim substantive and review procedures associated with the financial statement audit of the consolidated financial statements for the Debtors at December 31, 2016 and for the year then ending. 5

10 Case CSS Doc 1708 Filed 06/27/17 Page 10 of 15 Hourly Fee Services 11. Transfer Pricing Services - PwC tax professionals rendered tax consulting services that included, but not limited to the following: (i) preparation of presentation and recommendations on the segregation of duties and functions among Paragon affiliates; (ii) assistance with the preparation of country-by-country report to satisfy regulatory requirements; (iii) identifying transfer pricing requirements under the Base Erosion and Profit Shifting Reports released by the Organization for Economic Cooperation and Development; (iv) assistance with the preparation of local country transfer pricing documentation reports to satisfy regulatory requirements; and (v) preparation of the Master File report to satisfy regulatory requirements. The hourly time records of PwC, annexed hereto as Exhibit D and Exhibit E, provide a summary and daily breakdown of the time spent by each PwC timekeeper for these hourly services. 12. The fees sought by this Application reflect an aggregate of 2, hours of professional time spent and recorded in performing services for the Debtors and their estates during the Fee Period at a blended average hourly rate of $ PwC 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 13. This Application includes details of the services provided by PwC 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 charged and now requests those fees that are reasonable and necessary in order for PwC 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 6

11 Case CSS Doc 1708 Filed 06/27/17 Page 11 of 15 and paraprofessionals rendering services during the Fee Period represent customary rates that are routinely billed to PwC'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 14. 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) 11 U.S.C 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. 7

12 Case CSS Doc 1708 Filed 06/27/17 Page 12 of In accordance with the factors enumerated in section 330 of the Bankruptcy Code, it is respectfully submitted that the amount requested by PwC 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. 16. In rendering these services, PwC 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 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 judiciously allocated responsibilities to minimize possible duplication of effort. Certificate of Compliance and Waiver 17. To the best of its knowledge, PwC 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 Compensation Guidelines, as well as its Retention Order which granted a waiver of the information requirements relating to compensation requests set forth in Local Bankruptcy Rule (d). To the extent that this Application does not comply in all respects with the requirements of the Compensation Guidelines, PwC believes that such deviations are not material and respectfully requests that such requirements be waived. Notice 18. Notice of this Application has been provided to the Debtors and the Notice Parties and PwC believes that no other or further notice need be provided. 8

13 Case CSS Doc 1708 Filed 06/27/17 Page 13 of 15 Conclusion 19. PwC respectfully submits that the Total Compensation Amount requested herein is reasonable compensation for the actual and necessary services rendered based upon the time, nature and value of such services. PwC further asserts that the costs of services rendered and expenses incurred are comparable to the cost of similar services and expenses in matters other than under the Bankruptcy Code and consistent with its Retention Application. 20. In summary, by this Application, PwC requests interim approval of compensation for fees and expenses in the total amount of $370, and payment of $296,605.60, representing 80% of the OCP excess fees incurred on behalf of the Debtors for reasonable and necessary professional services rendered by PwC; and (b) $0.00 for actual and necessary costs and expenses. WHEREFORE, PwC requests that is be allowed reimbursement for its fees and expenses incurred during the Fee Period and that such fees and expenses be paid as administrative expenses of the Debtors' estates. d: June 27, 2017 Craig Friou, Partner PricewaterhouseCoopers LLP 1000 Louisiana St. St #5800 Houston, TX Auditors and Tax Advisors for Debtors 5 This Application requests the total fees less the $45,000 OCP cap for each month, $505,757 less $135,000. 9

14 Case CSS Doc 1708 Filed 06/27/17 Page 14 of 15 CERTIFICATION STATE OF TEXAS ) ) ss: COUNTY OF HARRIS ) Craig Friou, hereby respectfully certifies and verifies as follows: 1. I am a Partner in the applicant firm, PricewaterhouseCoopers LLP ("PwC"). 2. I have personally supervised many of the auditing and tax advising services rendered by PwC to the Debtors and am familiar with all other work performed on behalf of the partners and professionals employed by PwC. 3. The facts set forth in the foregoing Application are true and correct to the best of my knowledge, information and belief. Moreover, I have reviewed Del. Bankr. LR , and submit that the Application substantially complies with such Rule and Order. Craig Friou, Partner PricewaterhouseCoopers LLP 1000 Louisiana St. St #5800 Houston, TX Auditors and Tax Advisors for Debtors 10

15 Case CSS Doc 1708 Filed 06/27/17 Page 15 of 15 PARAGON OFFSHORE PLC, et al., Case (CSS) PricewaterhouseCoopers LLP Auditors and Tax Advisors and Compensation Submission Enclosure: PricewaterhouseCoopers LLP invoice for professional fees rendered and expenses incurred Fees, $505, (represents the full amount of fees during Fee Period) Expenses, $0.00 and Compensation: Summary by Project Category Estimated "Fixed Fee" Service Summary of by Project and Professional Professional Services by Project, Professional and Hourly and Case Administration Services Summary of and Fees by Project and Professional Professional Services by Project, Professional and Exhibits: A B C D E

16 Case CSS Doc Filed 06/27/17 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: July 17, 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 Application for Compensation in Excess of Ordinary Course Professional Monthly Cap for the Period November 1, 2016 through February 5, 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

17 Case CSS Doc Filed 06/27/17 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

18 Case CSS Doc Filed 06/27/17 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 July 17, 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

19 Case CSS Doc Filed 06/27/17 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. d: June 27, 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

20 Case CSS Doc Filed 06/27/17 Page 1 of 1 Summary by Project Category and Billing Category Project Category and Billing Category Exhibit A Total Compensation Fixed Fee Services Independent Audit Services 2016 Consolidated Audit 1, $415, Subtotal - and Compensation - Fixed Fee Services 1, $415, Hourly Services Tax Advisory Services Transfer Pricing Services $90, Subtotal - and Compensation - Hourly Services $90, Total - and Compensation Sought for Reimbursement 2, $505, PwC seeks approval of the fees in excess of the $45,000 monthly OCP cap, $370, Page 1 of 1

21 Case CSS Doc Filed 06/27/17 Page 1 of 2 Fixed Fee Services - Summary of and Fees by Project and Professional Project Category and Professional Exhibit B Total Compensation Fixed Fee Services 2016 Consolidated Audit and Payments Previously Requested and Payments Requested during this Fee Period 1, Remaining Payments Total - and Fixed Fee Payment for Services 2016 Consolidated Audit 1, , Brett M Parrish Partner Craig P Friou Partner Douglas C Cogan Partner Kasey Dunn Partner Patrick J Berrigan Partner 2.50 Rajeeb Das Senior Managing Director Aaron T Pocklington Director 7.20 James Tyler Buck Director 6.00 Shawn Marie Magee Director John Hillhouse Senior Manager Ryan McKenny Senior Manager Jacob Prentiss Wilson Manager Kelly A Stolyar Manager Andrew Davis Senior Associate Anna Breslin Hoover Senior Associate 2.30 Cecilia Guerra Senior Associate James Kehoe Lassen Senior Associate Lurinda Claire Anderson Senior Associate 3.00 Muhammad Qasim Farooq Senior Associate Rachel Elizabeth Deere Senior Associate Randy Eugene Smith Senior Associate Anirban Kar Associate 2.40 Ankita Gupta Associate Antonela Lezcano Associate Biswajit Mondal Associate 0.20 $1,410, $415, $450, $2,275, Page 1 of 2

22 Case CSS Doc Filed 06/27/17 Page 2 of 2 Fixed Fee Services - Summary of and Fees by Project and Professional Project Category and Professional Exhibit B Total Compensation Camila Mino Associate 3.50 Caroline D Associate Cristina I Godoy Associate 1 Erin Anne Murphy Associate Fabrizio Gelonese Associate 7.00 Fernando Nicolás Manes Associate 5.00 Guillermo Salgado Associate 9.00 Ivan Leon Associate 5.00 Janet Holland Associate 22 Kacy Machann Associate 8 Koushik Karmakar Associate 6.60 Maria F Wodniak Associate Martin Bianchi Associate 5.00 Melisa B Urbano Associate Pablo I Villegas Associate 2 Philip Seo Associate Sydney Erin Clark Associate Wilmer Portela Associate 6.00 Zachary Sullivan Associate Subtotal - and Compensation Consolidated Audit 1, $415, Total - and Compensation - Fixed Fee Services 1, $415, Page 2 of 2

23 Case CSS Doc Filed 06/27/17 Page 1 of Consolidated Audit 11/1/2016 Aaron T Director 0217F001: Call with R McKenny (PwC) related to Q3 accounting matters. Pocklington 11/1/2016 Aaron T Director 0217F002: Rreview Q3 disclosures for impact due to change of 1.20 Pocklington bankruptcy status. 11/1/2016 Andrew Davis Senior Associate 0217F003: Other Audit/Audit Related Activities - Core assurance - Journal Entries. 11/1/2016 Caroline D Associate 0217F004: Substantive Audit Procedures - Other. 11/1/2016 Erin Anne Associate 0217F005: Tax Review - Q Murphy 11/1/2016 James Tyler Buck Director 0217F006: Tax Review - Q3. 11/1/2016 Janet Holland Associate 0217F007: Quarters - Quarter 3. 11/1/2016 Philip Seo Associate 0217F008: Tax Review - Q /1/2016 Rachel Elizabeth Senior Associate 0217F009: Quarters - Quarter Deere 11/1/2016 Randy Eugene Senior Associate 0217F010: Tax Review - Q Smith 11/1/2016 Ryan McKenny Senior Manager 0217F011: Review and Supervision - Manager Only. 11/1/2016 Sydney Erin Clark Associate 0217F012: Controls testing. 11/1/2016 Sydney Erin Clark Associate 0217F013: Substantive Audit Procedures Page 1 of 34

24 Case CSS Doc Filed 06/27/17 Page 2 of 34 11/2/2016 Aaron T Director 0217F014: Discussion with R McKenny, R Das and C Friou (PwC) Pocklington relating to impact on Q3 10Q. 11/2/2016 Andrew Davis Senior Associate 0217F015: Controls testing - Purchasing & Payables /2/2016 Andrew Davis Senior Associate 0217F016: Controls testing - Share-based Compensation Awards. 11/2/2016 Andrew Davis Senior Associate 0217F017: Controls testing - Treasury - Cash & Investments. 11/2/2016 Caroline D Associate 0217F018: Substantive Audit Procedures - Other /2/2016 Caroline D Associate 0217F019: Walk-through - Other. 11/2/2016 Cecilia Guerra Senior Associate 0217F020: SDC - Test of Details - Revenue. 11/2/2016 Erin Anne Associate 0217F021: Tax Review - Q Murphy 11/2/2016 Janet Holland Associate 0217F022: Quarters - Quarter 3. 11/2/2016 Kasey Dunn Partner 0217F023: Tax Review - Q3. 11/2/2016 Rachel Elizabeth Senior Associate 0217F024: Quarters - Quarter 3. 1 Deere 11/2/2016 Rajeeb Das Senior Managing 0217F025: Review accounting implications given the bankruptcy. Director 11/2/2016 Randy Eugene Senior Associate 0217F026: Tax Review - Q Smith 11/2/2016 Ryan McKenny Senior Manager 0217F027: Review and Supervision - Manager Only. Page 2 of 34

25 Case CSS Doc Filed 06/27/17 Page 3 of 34 11/2/2016 Sydney Erin Clark Associate 0217F028: Substantive Audit Procedures. 11/3/2016 Brett M Parrish Partner 0217F029: Quality Review Partner (QRP) Time. 11/3/2016 Caroline D Associate 0217F030: Quarters - Quarter 3. 11/3/2016 Caroline D Associate 0217F031: Controls testing - Other. 11/3/2016 Janet Holland Associate 0217F032: Quarters - Quarter /3/2016 Janet Holland Associate 0217F033: Substantive Audit Procedures - Operating / Production Expense. 11/3/2016 John Hillhouse Senior Manager 0217F034: Review and Supervision - Manager Only - Quarters. 11/3/2016 Kasey Dunn Partner 0217F035: Tax Review - Q3. 11/3/2016 Rachel Elizabeth Senior Associate 0217F036: Quarters - Quarter Deere 11/3/2016 Rajeeb Das Senior Managing 0217F037: Review accounting implications given the bankruptcy. Director 11/3/2016 Randy Eugene Senior Associate 0217F038: Tax Review - Q Smith 11/3/2016 Ryan McKenny Senior Manager 0217F039: Review and Supervision - Manager Only. 11/3/2016 Sydney Erin Clark Associate 0217F040: Controls testing. 11/3/2016 Sydney Erin Clark Associate 0217F041: Substantive Audit Procedures. Page 3 of 34

26 Case CSS Doc Filed 06/27/17 Page 4 of 34 11/4/2016 Aaron T Director 0217F042: exchange with R McKenny (PwC) on SEC filing Pocklington matters. 11/4/2016 Aaron T Director 0217F043: Review of SEC filing matters for PwC audit team. Pocklington 11/4/2016 Andrew Davis Senior Associate 0217F044: Controls testing - Payroll. 11/4/2016 Andrew Davis Senior Associate 0217F045: Controls testing - Purchasing & Payables. 11/4/2016 Andrew Davis Senior Associate 0217F046: Controls testing - Share-based Compensation Awards. 11/4/2016 Andrew Davis Senior Associate 0217F047: Controls testing - Period-end Financial Reporting. 11/4/2016 Caroline D Associate 0217F048: Controls testing - Other /4/2016 Cecilia Guerra Senior Associate 0217F049: SDC - Test of Details - Revenue. 11/4/2016 James Tyler Buck Director 0217F050: Tax Review - Q3. 11/4/2016 Janet Holland Associate 0217F051: Quarters - Quarter /4/2016 Janet Holland Associate 0217F052: Controls testing - Other. 11/4/2016 Janet Holland Associate 0217F053: Substantive Audit Procedures - PP&E / Leases / Depreciation. 11/4/2016 Janet Holland Associate 0217F054: Substantive Audit Procedures - Operating / Production Expense. 11/4/2016 John Hillhouse Senior Manager 0217F055: Review and Supervision - Manager Only - Quarters. 11/4/2016 Kasey Dunn Partner 0217F056: Tax Review - Q3. 11/4/2016 Rachel Elizabeth Senior Associate 0217F057: Quarters - Quarter 3. Deere Page 4 of 34

27 Case CSS Doc Filed 06/27/17 Page 5 of 34 11/4/2016 Rajeeb Das Senior Managing 0217F058: Review accounting implications given the bankruptcy. Director 11/4/2016 Sydney Erin Clark Associate 0217F059: Controls testing. 11/7/2016 Aaron T Director 0217F060: exchange with J Wilson and R McKenny (PwC) Pocklington regarding accounting matters. 11/7/2016 Andrew Davis Senior Associate 0217F061: Substantive Audit Procedures - Other Non-Current Assets. 11/7/2016 Andrew Davis Senior Associate 0217F062: Substantive Audit Procedures - Other Non-Current Liabilities /7/2016 Caroline D Associate 0217F063: Controls testing - Other. 11/7/2016 Caroline D Associate 0217F064: Substantive Audit Procedures - Interest Expense. 11/7/2016 Erin Anne Associate 0217F065: Tax Review - Q3. Murphy 11/7/2016 Janet Holland Associate 0217F066: Quarters - Quarter 3. 11/7/2016 Janet Holland Associate 0217F067: Substantive Audit Procedures - PP&E / Leases / Depreciation /7/2016 Janet Holland Associate 0217F068: Substantive Audit Procedures - Revenue. 11/7/2016 Janet Holland Associate 0217F069: Substantive Audit Procedures - Operating / Production Expense. 11/7/2016 Melisa B Urbano Associate 0217F070: SDC - Test of Details - Revenue. 11/7/2016 Rachel Elizabeth Senior Associate 0217F071: Quarters - Quarter 3. Deere Page 5 of 34

28 Case CSS Doc Filed 06/27/17 Page 6 of 34 11/7/2016 Randy Eugene Senior Associate 0217F072: Tax Review - Q Smith 11/7/2016 Ryan McKenny Senior Manager 0217F073: Review and Supervision - Manager Only. 11/7/2016 Sydney Erin Clark Associate 0217F074: Controls testing. 11/8/2016 Andrew Davis Senior Associate 0217F075: Substantive Audit Procedures - Pension / Benefits BS & IS. 11/8/2016 Andrew Davis Senior Associate 0217F076: Substantive Audit Procedures - Stock-based Compensation. 11/8/2016 Andrew Davis Senior Associate 0217F077: Substantive Audit Procedures - PP&E / Leases / Depreciation. 11/8/2016 Andrew Davis Senior Associate 0217F078: Substantive Audit Procedures - Other Non-operating Income / Expense. 11/8/2016 Andrew Davis Senior Associate 0217F079: Substantive Audit Procedures - Other Non-Current Assets. 11/8/2016 Andrew Davis Senior Associate 0217F080: Substantive Audit Procedures - Other Non-Current Liabilities. 11/8/2016 Brett M Parrish Partner 0217F081: Quality Review Partner (QRP) Time. 11/8/2016 Caroline D Associate 0217F082: Substantive Audit Procedures - Other. 11/8/2016 Cecilia Guerra Senior Associate 0217F083: SDC - Test of Details - Revenue. 11/8/2016 Jacob Prentiss Manager 0217F084: Review and Supervision - Manager Only. Wilson 11/8/2016 Janet Holland Associate 0217F085: Quarters - Quarter 3. 11/8/2016 Janet Holland Associate 0217F086: Controls testing - Revenue & Receivables /8/2016 Janet Holland Associate 0217F087: Substantive Audit Procedures - PP&E / Leases / Depreciation. Page 6 of 34

29 Case CSS Doc Filed 06/27/17 Page 7 of 34 11/8/2016 Janet Holland Associate 0217F088: Substantive Audit Procedures - Operating / Production Expense. 11/8/2016 Kasey Dunn Partner 0217F089: Tax Review - Q3. 11/8/2016 Pablo I Villegas Associate 0217F090: SDC - Test of Details - Revenue. 11/8/2016 Rachel Elizabeth Senior Associate 0217F091: Quarters - Quarter Deere 11/8/2016 Ryan McKenny Senior Manager 0217F092: Review and Supervision - Manager Only. 11/8/2016 Sydney Erin Clark Associate 0217F093: Substantive Audit Procedures. 11/9/2016 Andrew Davis Senior Associate 0217F094: Controls testing - Payroll. 11/9/2016 Andrew Davis Senior Associate 0217F095: Controls testing - Financing. 11/9/2016 Andrew Davis Senior Associate 0217F096: Controls testing - Benefits. 11/9/2016 Andrew Davis Senior Associate 0217F097: Controls testing - Capital & Equity. 11/9/2016 Andrew Davis Senior Associate 0217F098: Controls testing - Derivatives & Hedges. 11/9/2016 Caroline D Associate 0217F099: Controls testing - Entity-Level Controls. 11/9/2016 Erin Anne Associate 0217F100: Tax Review - Review TBBS Support Murphy 11/9/2016 Janet Holland Associate 0217F101: Controls testing - Revenue & Receivables. 11/9/2016 Janet Holland Associate 0217F102: Substantive Audit Procedures - Revenue. 11/9/2016 Rachel Elizabeth Senior Associate 0217F103: Substantive Audit Procedures - Other. Deere Page 7 of 34

30 Case CSS Doc Filed 06/27/17 Page 8 of 34 11/9/2016 Randy Eugene Senior Associate 0217F104: Tax Review - Review TBBS Support. Smith 11/9/2016 Ryan McKenny Senior Manager 0217F105: Review and Supervision - Manager Only. 11/9/2016 Sydney Erin Clark Associate 0217F106: Controls testing /10/2016 Andrew Davis Senior Associate 0217F107: Substantive Audit Procedures - Cash and Cash Equivalents. 11/10/2016 Andrew Davis Senior Associate 0217F108: Substantive Audit Procedures - PP&E / Leases / Depreciation. 11/10/2016 Andrew Davis Senior Associate 0217F109: Substantive Audit Procedures - Other Non-Current Liabilities. 11/10/2016 Caroline D Associate 0217F110: Controls testing - Other /10/2016 Caroline D Associate 0217F111: Substantive Audit Procedures - Other. 11/10/2016 Craig P Friou Partner 0217F112: Client Management - Partner Review - Quarters. 11/10/2016 Janet Holland Associate 0217F113: Controls testing - Revenue & Receivables. 11/10/2016 Janet Holland Associate 0217F114: Substantive Audit Procedures - Revenue /10/2016 Rachel Elizabeth Senior Associate 0217F115: Substantive Audit Procedures - Other Deere 11/10/2016 Sydney Erin Clark Associate 0217F116: Substantive Audit Procedures /11/2016 Andrew Davis Senior Associate 0217F117: Controls testing - Financing. 11/11/2016 Andrew Davis Senior Associate 0217F118: Controls testing - Benefits. 11/11/2016 Andrew Davis Senior Associate 0217F119: Controls testing - Capital & Equity. Page 8 of 34

31 Case CSS Doc Filed 06/27/17 Page 9 of 34 11/11/2016 Andrew Davis Senior Associate 0217F120: Controls testing - Derivatives & Hedges. 11/11/2016 Antonela Lezcano Associate 0217F121: SDC - Test of Details - Revenue. 11/11/2016 Caroline D Associate 0217F122: Substantive Audit Procedures - Other. 11/11/2016 Fernando Nicolás Associate 0217F123: SDC - Test of Details - Revenue. Manes 11/11/2016 Janet Holland Associate 0217F124: Substantive Audit Procedures - Revenue. 11/11/2016 Pablo I Villegas Associate 0217F125: SDC - Test of Details - Revenue. 11/11/2016 Rachel Elizabeth Senior Associate 0217F126: Substantive Audit Procedures - Other. Deere 11/11/2016 Sydney Erin Clark Associate 0217F127: Controls testing. 11/11/2016 Sydney Erin Clark Associate 0217F128: Substantive Audit Procedures. 11/14/2016 Andrew Davis Senior Associate 0217F129: Substantive Audit Procedures - Stock-based Compensation. 11/14/2016 Andrew Davis Senior Associate 0217F130: Substantive Audit Procedures - PP&E / Leases / Depreciation. 11/14/2016 Andrew Davis Senior Associate 0217F131: Substantive Audit Procedures - Prepaids & Other Current 3.00 Assets. 11/14/2016 Caroline D Associate 0217F132: Controls testing - Entity-Level Controls. 11/14/2016 Caroline D Associate 0217F133: Controls testing - Other. Page 9 of 34

32 Case CSS Doc Filed 06/27/17 Page 10 of 34 11/14/2016 Caroline D Associate 0217F134: Substantive Audit Procedures - Other. 11/14/2016 Cecilia Guerra Senior Associate 0217F135: SDC - Financial Statements. 11/14/2016 Erin Anne Associate 0217F136: Tax Review - Review TBBS Support. Murphy 11/14/2016 Janet Holland Associate 0217F137: Substantive Audit Procedures - Revenue /14/2016 Janet Holland Associate 0217F138: Substantive Audit Procedures - Other. 11/14/2016 Martin Bianchi Associate 0217F139: SDC - Test of Details - Revenue. 11/14/2016 Philip Seo Associate 0217F140: Tax Review - Review TBBS Support. 11/14/2016 Rachel Elizabeth Senior Associate 0217F141: Substantive Audit Procedures - Other. Deere 11/14/2016 Sydney Erin Clark Associate 0217F142: Substantive Audit Procedures. 11/15/2016 Andrew Davis Senior Associate 0217F143: Substantive Audit Procedures - Cash and Cash Equivalents. 11/15/2016 Andrew Davis Senior Associate 0217F144: Substantive Audit Procedures - Stock-based Compensation. 11/15/2016 Andrew Davis Senior Associate 0217F145: Substantive Audit Procedures - PP&E / Leases / Depreciation. 11/15/2016 Caroline D Associate 0217F146: Substantive Audit Procedures - Other. 11/15/2016 Cecilia Guerra Senior Associate 0217F147: SDC - Financial Statements. 11/15/2016 Janet Holland Associate 0217F148: Controls testing - Revenue & Receivables /15/2016 Janet Holland Associate 0217F149: Substantive Audit Procedures - Revenue. Page 10 of 34

33 Case CSS Doc Filed 06/27/17 Page 11 of 34 11/15/2016 Rachel Elizabeth Senior Associate 0217F150: Substantive Audit Procedures - Other. Deere 11/15/2016 Ryan McKenny Senior Manager 0217F151: Review and Supervision - Manager Only. 11/15/2016 Sydney Erin Clark Associate 0217F152: Controls testing. 11/16/2016 Andrew Davis Senior Associate 0217F153: Client management - Client Relationship and Insight. 11/16/2016 Andrew Davis Senior Associate 0217F154: Client management - Client Meetings. 11/16/2016 Andrew Davis Senior Associate 0217F155: Other Audit/Audit Related Activities - Core assurance Journal Entries. 11/16/2016 Caroline D Associate 0217F156: Substantive Audit Procedures - Other. 11/16/2016 Cecilia Guerra Senior Associate 0217F157: SDC - Financial Statements. 11/16/2016 Fabrizio Gelonese Associate 0217F158: SDC - Test of Details - Revenue. 11/16/2016 Jacob Prentiss Manager 0217F159: Review and Supervision - Manager Only. Wilson 11/16/2016 Janet Holland Associate 0217F160: Controls testing - Revenue & Receivables. 11/16/2016 Rachel Elizabeth Senior Associate 0217F161: Substantive Audit Procedures - Other. Deere 11/16/2016 Ryan McKenny Senior Manager 0217F162: Review and Supervision - Manager Only - Quarters. 11/16/2016 Sydney Erin Clark Associate 0217F163: Substantive Audit Procedures. 11/17/2016 Andrew Davis Senior Associate 0217F164: Other Audit/Audit Related Activities - Core assurance - Journal Entries. Page 11 of 34

34 Case CSS Doc Filed 06/27/17 Page 12 of 34 11/17/2016 Camila Mino Associate 0217F165: SDC - Financial Statements /17/2016 Caroline D Associate 0217F166: Controls testing - Other. 11/17/2016 Caroline D Associate 0217F167: Substantive Audit Procedures - Other. 11/17/2016 Erin Anne Associate 0217F168: Tax Review - Review TBBS Support. Murphy 11/17/2016 Fabrizio Gelonese Associate 0217F169: SDC - Test of Details - Revenue. 11/17/2016 Jacob Prentiss Manager 0217F170: Review and Supervision - Manager Only. Wilson 11/17/2016 Janet Holland Associate 0217F171: Substantive Audit Procedures - Revenue. 11/17/2016 Pablo I Villegas Associate 0217F172: SDC - Test of Details - Revenue. 11/17/2016 Rachel Elizabeth Senior Associate 0217F173: Substantive Audit Procedures - Other. Deere 11/17/2016 Randy Eugene Senior Associate 0217F174: Tax Review - Review TBBS Support Smith 11/17/2016 Sydney Erin Clark Associate 0217F175: Substantive Audit Procedures. 11/18/2016 Andrew Davis Senior Associate 0217F176: Controls testing - Property, Plant & Equipment. 11/18/2016 Andrew Davis Senior Associate 0217F177: Controls testing - Payroll. 11/18/2016 Andrew Davis Senior Associate 0217F178: Controls testing - Purchasing & Payables. Page 12 of 34