Case Document 508 Filed in TXSB on 01/26/17 Page 1 of 6 IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS

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1 Case Document 508 Filed in TXSB on 01/26/17 Page 1 of 6 IN THE UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS In re: ) Chapter 11 ) LINC USA GP, et al. 1 ) Case No (DRJ) ) Debtors. ) (Jointly Administered) DEBTORS EXPEDITED MOTION TO DISMISS CASES OF DIASU HOLDINGS, LLC AND DIASU OIL & GAS COMPANY, INC. A HEARING WILL BE CONDUCTED ON THIS MATTER ON FEBRUARY 13, 2017, AT 3:00 P.M. IN COURTROOM 400, 4TH FLOOR, UNITED STATES BANKRUPTCY COURT FOR THE SOUTHERN DISTRICT OF TEXAS, 515 RUSK AVENUE, HOUSTON, TEXAS IF YOU OBJECT TO THE RELIEF REQUESTED, YOU MUST RESPOND IN WRITING, SPECIFICALLY ANSWERING EACH PARAGRAPH OF THIS PLEADING. UNLESS OTHERWISE DIRECTED BY THE COURT, YOU MUST FILE YOUR RESPONSE WITH THE CLERK OF THE BANKRUPTCY COURT WITHIN TWENTY-ONE DAYS FROM THE DATE YOU WERE SERVED WITH THIS PLEADING. YOU MUST SERVE A COPY OF YOUR RESPONSE ON THE PERSON WHO SENT YOU THE NOTICE; OTHERWISE, THE COURT MAY TREAT THE PLEADING AS UNOPPOSED AND GRANT THE RELIEF REQUESTED. EXPEDITED RELIEF HAS BEEN REQUESTED. IF THE COURT CONSIDERS THE MOTION ON AN EXPEDITED BASIS, THEN YOU WILL HAVE LESS THAN 21 DAYS TO ANSWER. IF YOU OBJECT TO THE REQUESTED RELIEF OR IF YOU BELIEVE THAT THE EXPEDITED CONSIDERATION IS NOT WARRANTED, YOU SHOULD FILE AN IMMEDIATE RESPONSE. Linc USA GP, et al., the above-captioned debtors and debtors in possession (together, the Debtors ) hereby file this expedited Motion (the Motion ) to dismiss the chapter 11 cases of Diasu Holdings, LLC and Diasu Oil & Gas Company, Inc., and in support thereof, respectfully represent as follows: 1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtors federal tax identification number, are: Linc Energy Finance (USA), Inc. (6684); Linc USA GP (5234); Linc Energy Resources, Inc. (9613); Linc Gulf Coast Petroleum, Inc. (6790); Linc Energy Petroleum (Louisiana), LLC (1074); Linc Alaska Resources, LLC (2362); Paen Insula Holdings, LLC (1681); Linc Energy Petroleum (Wyoming), Inc. (9859); Diasu Holdings, LLC (9626); Diasu Oil & Gas Company, Inc. (8926); and Linc Energy Operations, Inc. (5806). #

2 Case Document 508 Filed in TXSB on 01/26/17 Page 2 of 6 I. JURISDICTION AND VENUE 1. This Court has jurisdiction over these cases and this matter pursuant to 28 U.S.C This is a core proceeding within the meaning of 28 U.S.C Venue of these chapter 11 cases in this district is proper pursuant to 28 U.S.C II. BACKGROUND Relevant Case History 2. Together, the Debtors operated an oil and gas exploration and production business with a primary focus on the Texas Gulf Coast. Each of the Debtors is a direct or indirect subsidiary of Linc USA GP. The Debtors properties were operated by Debtor Linc Energy Operations, Inc. ( LEO ). 3. On May 29, 2016 (the Petition Date ), the Debtors filed voluntary petitions for relief under chapter 11 of the Bankruptcy Code in the United States Bankruptcy Court for the Southern District of Texas, Houston Division (the Court ). Pursuant to sections 1107(a) and 1108 of the Bankruptcy Code, the Debtors are operating their businesses and managing their property as debtors in possession. No trustees or examiners have been appointed in these cases. 4. Debtor Diasu Holdings, LLC ( Diasu Holdings ) is a Texas limited liability company and is the parent of Debtor Diasu Oil & Gas Company, Inc. ( Diasu O&G ), a Texas corporation. 5. Prior to the Petition Date, effective as of March 24, 2016, and after a prolonged marketing period, Diasu O&G sold substantially all of its assets to RE1, LLC, an unaffiliated Delaware limited liability company ultimately owned by Robertson Exploration, LLC. In consideration of the sale of its assets, Diasu O&G received gross cash proceeds of $100,000, assumption of certain environmental liabilities by the buyer, and the agreed to replacement of a 2 #

3 Case Document 508 Filed in TXSB on 01/26/17 Page 3 of 6 performance bond (often referred to in this case as the BP Bond ) that was supported by $1,500,000 in cash. The BP Bond was ultimately released and the cash securing the BP Bond, (net of $5,000 for surety fees) was returned to LEO (the pledgor under the related bond collateral agreement) pursuant to the Court s Order to Release Collateral (Dkt. No. 166). The $1,495,000 of BP Bond proceeds is currently held by LEO and its distribution is proposed to be governed by the pending plan of liquidation filed by all Debtors other than Diasu Holdings and Diasu O&G. 6. As of the Petition Date, Diasu Holdings valued its assets at zero. (See Diasu Holdings Amended Schedules of Assets and Liabilities, Dkt. No. 281). Also as of the Petition Date, Diasu O&G valued its assets as $1,508, (see Diasu O&G Amended Schedules of Assets and Liabilities, Dkt. No. 282), which sum included the cash backing the BP Bond. However, post-petition, and after further investigation surrounding a dispute related to the release of the BP Bond, the Debtors determined that the $1,500,000 in cash supporting the BP Bond was the property of the Debtor Linc Energy Operations, Inc. Consequently, Diasu O&G s assets consist of approximately $8, in two checking accounts. 7. As of the filing of this Motion, the Diasu Holdings claims register included, among other things, claims of the Prepetition Lenders and claims for priority taxes totaling $3,900. (See Claims Docket summary as of January 11, 2017, attached as Exhibit A). The claims register for Diasu O&G consists primarily of intercompany claims, claims of the Louisiana Department of Revenue ( La. Dept. of Rev. ), and claims of the Prepetition Lenders. (See Claims Docket summary as of January 11, 2017, attached as Exhibit B). In particular, the claims of the La. Dept. of Rev. total $3,008,383.62, and are based primarily on claims for 3 #

4 Case Document 508 Filed in TXSB on 01/26/17 Page 4 of 6 severance taxes related to oil and gas. 2 The La. Dept. of Rev. asserts that the majority of its claimed amounts ($2,370,028.31) is entitled to priority under 507(a)(8). 2 The Louisiana Department of Revenue has filed three proofs of claim against Diasu O&G Claim No. 2, Claim No. 9, and Claim No. 17. All claims are attached as Exhibit C. 4 # On January 10, 2017, all Debtors except Diasu Holdings and Diasu O&G filed a revised joint plan of liquidation (the Joint Plan ) and a revised disclosure statement. Pursuant to the Court s Order (A) Granting Conditional Approval of Adequacy of Disclosure Statement and (E) Granting Related Relief (Dkt. No. 467), the Joint Plan proponents are proceeding with solicitation of votes on their Joint Plan and a confirmation hearing is set for February 13, III. RELIEF REQUESTED AND BASIS THEREFOR 9. Debtors Diasu Holdings and Diasu O&G request that this Court enter an order dismissing their bankruptcy proceedings for the reasons set forth below. 10. Title 11 U.S.C. 1112(b)(1) provides, in part Except as provided in paragraph (2) and subsection (c) of this section, on request from a party in interest, and after notice and a hearing, the court shall convert a case under this chapter to a case under chapter 7 of this title or dismiss a case under this chapter, whichever is in the best interest of the creditors and the estate, for cause 11 U.S.C. 1112(b)(1). 11. Section 1112 provides that cause includes, among other things, the absence of a reasonable likelihood of rehabilitation. 11 U.S.C. 1112(b)(4)(A). However, the definition of cause in section 1112(b)(4) is not exhaustive and courts may consider the totality of the circumstances. In re Yukos Oil Co., 321 B.R. 396, 410 (Bankr. S.D. Tex. 2005) 12. Under 1129(a)(9)(C), a chapter 11 plan may only be confirmed if 507(a)(8) claims are paid in full. Neither Diasu Holdings nor Diasu O&G have sufficient funds to satisfy the alleged priority tax claims asserted against them. The Joint Plan, which is supported by the

5 Case Document 508 Filed in TXSB on 01/26/17 Page 5 of 6 Ad Hoc Group and the Committee, does not provide for satisfaction of such claims on behalf of Diasu Holdings or Diasu O&G. Consequently, the Diasu debtors appear unable to confirm plans of reorganization or liquidation. Furthermore, if the Joint Plan is confirmed and becomes effective, then the Debtors right to use cash collateral will cease and there is unlikely to be sufficient funds or assets to meet ongoing administrative expenses of the Diasu debtor estates. Based on the foregoing, the Diasu debtors request that their chapter 11 cases be dismissed or, in the alternative, converted to chapter 7, so that they may wind down their affairs pursuant to state law. IV. EXPEDITED RELIEF 13. The Debtors request expedited consideration of this motion on twenty days notice, one day less than the twenty-one days prescribed by Fed. R. Bankr. P. 2002(a)(4). As described above, if the Joint Plan is confirmed, there will be insufficient funds for the Diasu debtors to continue their chapter 11 cases. Consequently, the Debtors request that this motion be heard on an expedited basis on February 13, 2017, at 3:00 p.m., the same time that the Joint Plan is set to be heard for confirmation. WHEREFORE, premises considered, the Debtors request that this Court enter an Order, in substantially the form attached hereto, approving the Stipulation and thereby authorizing the Debtors to use Cash Collateral as described in the Stipulation, and granting such other and further relief as the Court may deem just and proper. 5 #

6 Case Document 508 Filed in TXSB on 01/26/17 Page 6 of 6 Respectfully Submitted, BRACEWELL LLP By: /s/ Jason G. Cohen Jason G. Cohen Texas Bar No Jason.Cohen@bracewelllaw.com William A. (Trey) Wood III Texas Bar No Trey.Wood@bracewelllaw.com 711 Louisiana, Suite 2300 Houston, Texas Telephone: (713) Facsimile: (713) COUNSEL FOR THE DEBTORS AND DEBTORS IN POSSESSION 6 #

7 Case Document Filed in TXSB on 01/26/17 Page 1 of 2 EXHIBIT A

8 Case Document Filed in TXSB on 01/26/17 Page 2 of 2 Diasu Holdings Date Filed Claim No. PDF Link Name Claim Amount Schedule Amount Schedule C U D Currently Allowed Amount Nature Claim Type A R A/R Date Debtor Name 10/20/ PDF Delaware Trust Company UNLIQUIDATED UNLIQUIDATED Secured Bond/Note Claim Diasu Holdings, LLC POC 6/6/ PDF Department of the Treasury - Internal Revenue Service $2, $2, Priority Tax Claim Diasu Holdings, LLC POC 6/6/ PDF Department of the Treasury - Internal Revenue Service $ $ General Unsecured Tax Claim Diasu Holdings, LLC POC Diasu Oil & Gas Company, Inc. $19,277, F $19,277, General Unsecured Inter-company Claim Diasu Holdings, LLC SCHED 9/1/ PDF JOHN WASHINGTON BOSTICK JR UNLIQUIDATED UNLIQUIDATED General Unsecured Royalty Claim Diasu Holdings, LLC POC Linc Energy Operations, Inc. $0.00 F U $0.00 General Unsecured Inter-company Claim Diasu Holdings, LLC SCHED LINC GULF COAST PETROLEUM INC $880, F $880, General Unsecured Inter-company Claim Diasu Holdings, LLC SCHED 10/24/ PDF NORTON ROSE FULBRIGHT US LLP $6, $6, General Unsecured Trade Claim Diasu Holdings, LLC POC 8/18/ PDF Texas Comptroller of Public Accounts $ $ General Unsecured Tax Claim Diasu Holdings, LLC POC 8/18/ PDF Texas Comptroller of Public Accounts $1, $1, Priority Tax Claim Diasu Holdings, LLC POC The Bank of New York Mellon Trust Company NA as Collateral Agent and Trustee $125,000, D $125,000, General Unsecured Bond/Note Claim Diasu Holdings, LLC SCHED The Bank of New York Mellon Trust Company NA as Collateral Agent and Trustee $0.00 D $0.00 Secured Bond/Note Claim Diasu Holdings, LLC SCHED The Bank of New York Mellon Trust Company NA as Collateral Agent and Trustee $0.00 D $0.00 Secured Bond/Note Claim Diasu Holdings, LLC SCHED The Bank of New York Mellon Trust Company NA as Collateral Agent and Trustee $283,000, D $283,000, General Unsecured Bond/Note Claim Diasu Holdings, LLC SCHED The Bank of New York Mellon Trust Company, N.A. as 10/7/ PDF Trustee and Collateral Agent UNLIQUIDATED UNLIQUIDATED Secured Bond/Note Claim Diasu Holdings, LLC POC Debtor No. Claim State In re Linc USA GP Case No (DRJ) Page 1 of 1 1/24/2017

9 Case Document Filed in TXSB on 01/26/17 Page 1 of 3 EXHIBIT B

10 Case Document Filed in TXSB on 01/26/17 Page 2 of 3 Diasu Oil&Gas Date Filed Claim No. PDF Link Name Claim Amount Schedule Amount Schedule C U D Currently Allowed Amount Nature Claim Type A R A/R Date Debtor Name 8/2/ PDF AAA Well Service, LLC $18, $18, Secured Trade Claim Diasu Oil & Gas Company, Inc POC 7/8/ PDF AFFILIATED TAX CONSULTANTS $1, $16, F $1, General Unsecured Trade Claim Diasu Oil & Gas Company, Inc POC APACHE CORPORATION (OF DELAWARE) $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED AUSTRAL OIL EXPLORATION COMPANY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED BADGER OIL CORPORATION $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED BEEM OIL AND GAS COMPANY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED BENJI CONSTANCE DUHON $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED BP AMERICA PRODUCTION COMPANY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED 11/23/ PDF Breazeale, Sachse & Wilson, LLP $5, $5, General Unsecured Trade Claim Diasu Oil & Gas Company, Inc POC CAMERON PARISH $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED CENTRAL RESOURCES, INC. $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED CHAD CONSTANCE $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED CHEVRON USA INC. $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED COVEY ENERGY, INC. $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED DEBORA CONSTANCE DIXON $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED 10/20/ PDF Delaware Trust Company UNLIQUIDATED UNLIQUIDATED Secured Bond/Note Claim Diasu Oil & Gas Company, Inc POC 7/6/ PDF DUPHIL, INC $11, $11, General Unsecured Trade Claim Diasu Oil & Gas Company, Inc POC 7/25/ PDF Emile George Buisson Jr. $20, $20, General Unsecured Royalty Claim Diasu Oil & Gas Company, Inc POC EXCO RESOURCES, INC. $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED 10/6/ PDF Francis Drilling Fluids, Ltd. $66, $66, General Unsecured Trade Claim Diasu Oil & Gas Company, Inc POC GENE ALLEN CONSTANCE $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED GEORGIA AUTHEMENT CONSTANCE $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED GREAT SOUTHERN OIL & GAS CO., INC. $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED 6/20/ PDF Harris County, et al W/D W/D Secured Tax Claim Diasu Oil & Gas Company, Inc STIP W/D IBERIA OPERATING CORPORATION $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED JACKSON CONSTANCE $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED JOHN THEODORE CONSTANCE $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED 9/1/ PDF JOHN WASHINGTON BOSTICK JR UNLIQUIDATED UNLIQUIDATED General Unsecured Royalty Claim Diasu Oil & Gas Company, Inc POC 7/28/ PDF K. J. Environmental Management, Inc. $11, $11, General Unsecured Trade Claim A 07/26/2016 Diasu Oil & Gas Company, Inc POC 7/26/ PDF K. J. Environmental Management, Inc. $11, $11, General Unsecured Trade Claim Diasu Oil & Gas Company, Inc AMEND POC LaFourche Parish Tax Assessor $22, E $22, Priority Tax Claim Diasu Oil & Gas Company, Inc SCHED Linc Energy Operations, Inc. $693, F $693, General Unsecured Trade Claim Diasu Oil & Gas Company, Inc SCHED 11/23/ PDF Louisiana Department of Revenue $4, $4, Priority Tax Claim A 08/05/2016 Diasu Oil & Gas Company, Inc POC 7/7/ PDF Louisiana Department of Revenue $3,081, $3,081, Priority Tax Claim Diasu Oil & Gas Company, Inc AMEND POC 8/5/ PDF Louisiana Department of Revenue $4, $4, Priority Tax Claim A 07/07/2016 Diasu Oil & Gas Company, Inc AMEND POC 7/7/ PDF Louisiana Department of Revenue $622, $622, General Unsecured Tax Claim Diasu Oil & Gas Company, Inc AMEND POC 8/5/ PDF Louisiana Department of Revenue $3, $3, General Unsecured Tax Claim A 07/07/2016 Diasu Oil & Gas Company, Inc AMEND POC 11/23/ PDF Louisiana Department of Revenue $2, $2, General Unsecured Tax Claim A 08/05/2016 Diasu Oil & Gas Company, Inc POC 8/5/ PDF Louisiana Department of Revenue $2,319, $2,319, Priority Tax Claim Diasu Oil & Gas Company, Inc POC 8/5/ PDF Louisiana Department of Revenue $619, $619, General Unsecured Tax Claim Diasu Oil & Gas Company, Inc POC 11/23/ PDF Louisiana Department of Revenue $45, $45, Priority Tax Claim Diasu Oil & Gas Company, Inc POC 11/23/ PDF Louisiana Department of Revenue $17, $17, General Unsecured Tax Claim Diasu Oil & Gas Company, Inc POC 11/23/ PDF Louisiana Department of Revenue $5, $5, Admin Priority Tax Claim Diasu Oil & Gas Company, Inc POC Louisiana Department of Revenue $0.00 E $0.00 Priority Tax Claim Diasu Oil & Gas Company, Inc SCHED Louisiana Department of Revenue $2,540, E $2,540, General Unsecured Tax Claim Diasu Oil & Gas Company, Inc SCHED 7/13/ PDF LYDIA HOPE DOUGHERTY UNLIQUIDATED UNLIQUIDATED Admin Priority Royalty Claim Diasu Oil & Gas Company, Inc POC MAE DORIS CONSTANCE LITTLE $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED MAGNOLIA PETROLEUM COMPANY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED MCCORMICK OPERATING COMPANY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED 10/24/ PDF NORTON ROSE FULBRIGHT US LLP $6, $6, General Unsecured Trade Claim Diasu Oil & Gas Company, Inc POC OLEUM OPERATING COMPANY, L.C. $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED ROBERT JOSEPH CONSTANCE $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED ROSE ANN CONSTANCE BURCH $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED ROXANNE CONSTANCE STELLY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED RUBY MAE SIMON CONSTANCE $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED SAMUEL GARY JR. & ASSOCIATES, INC. $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED SHEILA CONSTANCE MILLER $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED SHELL OIL COMPANY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED SWEPI LP $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED 8/18/ PDF Texas Comptroller of Public Accounts $ $ General Unsecured Tax Claim Diasu Oil & Gas Company, Inc POC 8/18/ PDF Texas Comptroller of Public Accounts $1, $1, Priority Tax Claim Diasu Oil & Gas Company, Inc POC The Bank of New York Mellon Trust Company NA as Collateral Agent and Trustee $8, D $8, Secured Bond/Note Claim Diasu Oil & Gas Company, Inc SCHED The Bank of New York Mellon Trust Company NA as Collateral Agent and Trustee $124,991, D $124,991, General Unsecured Bond/Note Claim Diasu Oil & Gas Company, Inc SCHED Debtor No. Claim State In re Linc USA GP Case No (DRJ) Page 1 of 2 1/24/2017

11 Case Document Filed in TXSB on 01/26/17 Page 3 of 3 Diasu Oil&Gas Date Filed Claim No. 10/7/ PDF PDF Link Name Claim Amount Schedule Amount Schedule C U D Currently Allowed Amount Nature Claim Type A R A/R Date Debtor Name Debtor No. Claim State The Bank of New York Mellon Trust Company NA as Collateral Agent and Trustee $0.00 D $0.00 Secured Bond/Note Claim Diasu Oil & Gas Company, Inc SCHED The Bank of New York Mellon Trust Company NA as Collateral Agent and Trustee $283,000, D $283,000, General Unsecured Bond/Note Claim Diasu Oil & Gas Company, Inc SCHED The Bank of New York Mellon Trust Company, N.A. as Trustee and Collateral Agent UNLIQUIDATED UNLIQUIDATED Secured Bond/Note Claim Diasu Oil & Gas Company, Inc POC THE GEORGIA AUTHEMENT CONSTANCE $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED TIDEWATER OIL COMPANY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED TRANSCO EXPLORATION COMPANY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED 10/24/ PDF Wainoco Oil & Gas Company UNLIQUIDATED UNLIQUIDATED General Unsecured Indemnification Claim Diasu Oil & Gas Company, Inc POC WAINOCO OIL & GAS COMPANY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED WEC ONSHORE LLC $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED WILLIAMS EXPLORATION COMPANY $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED ZADECK ENERGY GROUP $0.00 F U D $0.00 General Unsecured Litigation Claim Diasu Oil & Gas Company, Inc SCHED In re Linc USA GP Case No (DRJ) Page 2 of 2 1/24/2017

12 Case Document Filed in TXSB on 01/26/17 Page 1 of 15 EXHIBIT C

13 Case Document Filed in TXSB on 01/26/17 Page 2 of 15 FIII in this information to Identify the case Debtor 1 DIASU OIL & GAS CO INC Debtor 2 (Spouse, if filing) United States Bankruptcy Court for the: Texas Southern Bankruptcy Court Houston Case number Official Form 410 Proof of Claim 12/15 Read the instructions before filling out this form. This form is for making a claim for payment in a bankruptcy case. Do not use this form to make a request for payment of an administrative expense. Make such a request according to 11 U.S.C Filers must leave out or redact information that is entitled to privacy on this fonm or on any attached documents. Attach redacted copies of documents that support the claim, such as promissory notes, purchase orders, invoices, itemized statements of running accounts, contracts, judgments, mortgages, and security agreements. Do not send original documents; they may be destroyed after scanning. If the documents are not available, explain in an attachment A person who files a fraudulent claim could be fined up to $500,000, imprisoned for up to 5 years, or both. 18 U.S.C. 152, 157, and Fill in all the information about the claim as of the date the case was filed. That date is 6n the notice of bankruptcy (Form 309) that you received. Identify the Claim 1. Who is the current creditor? Louisiana Department of Revenue Name of the current creditor (the person or entity to be paid for this claim) Other names the creditor used with the debtor 2. Has claim been acquired from someone else? Where should notices and payments to the creditor be sent? Federal Rule of Bankruptcy Procedure (FRBP) 2002(g) ~ No Yes. From whom? Where should notices to the creditor be sent? Louisiana Department of Revenue Name P.O. Box Number Baton Rouge City Street LA State Contact phone (225) ZIP Code Where should payments to the creditor be sent? (if different) Louisiana Department of Revenue Name P.O. Box Number Street Baton Rouge LA City State ZIP Code Contact phone..:..(2_2_5.:.,.)_21_9_-2_2_5_4 Contact george.pugh@la.gov Contact george.pugh@la.gov Uniform claim identifier for electronic payments in chapter 13 (if you use one): 4. Does this claim amend one already filed? D No 18J Yes. Claim number on court claims registry (if known) 2_-_2 Filed on 08/05/2016 MM/DD/YYVY 5. Do you know if anyone else has filed a proof of claim for this claim? ~ No D Yes. Who made the earlier filing? Official Fonm 410 Proof of Claim page 1

14 Case Document Filed in TXSB on 01/26/17 Page 3 of 15 Give Information About the Claim as of the Date the Case Was Filed Do you have any number you use to identify the debtor? D No ~ Yes. Last 4 digits of the debtor's account or any number you use to identify the 7. How much is the claim? $ 6, Does this amount include interest or other charges? D No Yes. Attach statement itemizing interest, fees, expenses, or other charges required by Bankruptcy Rule 3001 (c)(2)(a). 8. What is the basis of the claim? Examples: Goods sold, money loaned, lease, services performed, personal injury or wrongful death, or credit card. Attach redacted copies of any documents supporting the claim required by Bankruptcy Rule 3001 (c). Limit disclosing information that is entitled to privacy, such as health care information. Governmental taxes Is all or part of the claim secured? EJ D No Yes. The claim is secured by a lien on property. Nature of property: D Real estate. If the claim is secured by the debtor's principal residence, file a Mortgage Proof of Claim Attachment (OffiCial Form 41 O-A) with this Proof of Claim. D Motor vehicle D Other. Describe: Basis for perfection: Attach redacted copies of documents, if any, that show evidence of perfection of a security interest (for example, a mortgage, lien, certificate oftille, financing statement, or other document that shows the lien has been filed or recorded.) Value of property: $ 0.00 Amount of the claim that is secured: Amount of the claim that is unsecured:$..:::.:.:::..:::.. (The sum of the secured and unsecured amounts should match the amount in line 7.) Amount necessary to cure any default as of the date of the petition: $..:::.:.:::..:::.. Annual Interest Rate (when case was filed) D Fixed Variable 10. Is this claim based on a lease? D Yes. Amount necessary to cure any default as of the date of the petition. 11. Is this claim subject to a No right of setoff? D Yes. Identify the property: Official Form 410 Proof of Claim page 2

15 12. Is all or part of the claim entitled to priority under 11 U.S.C. 507(a)? A claim may be partly priority and partly non priority. For example, in some categories, the law limits the amount entitled to priority. Case Document Filed in TXSB on 01/26/17 Page 4 of 15 ONo o Domestic support obligations (including alimony and child support) under 11 U.S.C. 507(a)(1 )(A) or (a)(1 )(B).. '$ o Up to $2,775* of deposits toward purchase, lease, or rental of property or services for personal, family, or household use. 11 U.S.C. 507(a)(7). ~ Yes. Check a/l that apply: Wages, salaries, or commissions (up to $12,475*) earned within 180 days before the bankruptcy petition is filed or the debtor's business ends, whichever is earlier. 11 U.S.C. 507(a)(4). ~ Taxes or penalties owed to governmental units. 11 U.S.C. 507(a)(8). o Contributions to an employee benefit plan. 11 U.S.C. 507(a)(5). o Other. Specify subsection of 11 U.S.C. 507(a)L) that applies. $ 4, $ Amounts are subject to adiustment on and every 3 years after that for cases begun onor after the date of adjustment Sign Below person completing proof of claim must and date it. FRBP 9011(b). If you file this claim 1..1.,...t"~nically, FRBP authorizes courts ish local rules l!';riar:iifvir1q what a signature Check the appropriate box: ~ I am the creditor. o I am the creditor's attorney or authorized agent. I am the trustee, or the debtor, or their authorized agent. Bankruptcy Rule o I am a guarantor, surety, endorser, or other codebtor. Bankruptcy Rule person who files a rrauoiulelm claim could be $500,000, jrn,,,.i nr.prl for up to 5 both. 152,157, and I understand that an authorized Signature on this Proof of Claim serves as an acknowledgment that when calculating the amount of the claim, the creditor gave the debtor credit for any payments received toward the debt.. I have examined the information in this Proof of Claim and have a reasonable belief that the information is true and correct. I declare under penalty of perjury that the foregoing is true and correct. o is completing and signing this claim: Name George Pugh First name Middle name Last name Title Company Louisiana Department of Revenue Identify the corporate servicer as the company if the authorized agent is a servicer. Address Street Baton Rouge LA City State ZIP Code Contact phone (225) george.pugh@la.gov Official Form 410 Proof of Claim page 3

16 Case Document Filed in TXSB on 01/26/17 Page 5 of 15 STATE OF LOUISIANA LOUISIANA DEPARTMENT OF REVENUE Attachment Itemization of Proof of Claim In Re: DIASU OIL & GAS CO INC Case Number: Chapter: Chapter 11 I Identifying Number: Date of Petition: 5/29/2016 The Louisiana Department of Revenue has not identified a right to setoff or counterclaim. However, this determination is based on available data and is not intended to waive any right to setoff against this claim debts owed to this debtor. All rights of setoff are preserved and will be asserted to the extent lawful. Total Amount of Secured Claims: io...qq Total Amount of Unsecured Priority Claims: $ Total Amount of Unsecured General Claims: $ A. SECURED CLAIMS (Notice of State Tax Lien or other security attached) Kind of Tax Period Date Tax Tax Due Interest Penalty Credit & Lien Date Parish Tax Assessed To Date To Date Payment B. UNSECURED PRIORITY CLAIMS (Under Section 507(a)(8)of the Bankruptcy Code) Kind of Tax Period Date Tax Tax Due Interest Penalty Credit & Remark Tax Assessed To Date To Date Payment Corporate 12/31/2015 $ $1.24 $30.00 $0.00 E Oilfield Oil 12/31/2015 $ $3.57 $60.00 $0.00 E Oilfield Oil 3/31/2016 $ $0.12 $30.00 $0.00 E Oilfield Oil 6/30/2016 $ $0.00 $20.00 $0.00 E Sev Oil 5/31/20;L6 $ $0.00 $0.00 $0.00 E Sev Gas 11/30/2015 $ $7.13 $ $ E Sev Gas 12/31/2015 $ $6.62 $ $0.00 E Sev Gas 1/31/2016 $ $4.36 $ $0.00 E Sev Gas 2/29/2016 $ $1.27 $ $0.00 E Sev Gas 3/31/2016 $ $0.12 $ $0.00 E Sev Gas 4/30/2016 $ $0.00 $20.00 $0.00 E Sev Gas 5/31/2016 $ $0.00 $50.00 $0.00 E Withholding 12/31/2015 $ $4.47 $0.00 $0.00 E Withholding 3/31/2016 $ $0.99 $0.00 $0.00 E Withholding 6/30/2016 $ $0.00 $0.00 $0.00 E Oilfield Gas 12/31/2015 $ $3.57 $40.00 $0.00 E Oilfield Gas 3/31/2016 $ $0.12 $10.00 $0.00 E Oilfield Gas 6/30/2016 $ $0.00 $20.00 $0.00 E

17 Case Document Filed in TXSB on 01/26/17 Page 6 of 15 C. UNSECURED GENERAL CLAIMS Kind of Tax Period Date Tax Tax Due Interest Penalty Credit & Remark Tax Assessed To Date To Date Payment

18 Case Document Filed in TXSB on 01/26/17 Page 7 of 15 Fill in this information to Identify the case == Debtor 1 DIASU OIL & GAS CO INC Debtor 2 (Spouse, if filing) United States Bankruptcy Court for the: Texas Southern Bankruptcy Court Houston Case number Official Form 410 Proof of Claim Read the instructions before filling out this form. This form is for making a claim for payment in a bankruptcy case. Do not use this form to make a.request for payment of an administrative expense. Make such a request according to 11 U.S.C Filers must leave out or redact information that is entitled to privacy on this fonm or on any attached documents. Attach redacted copies of documents that support the claim, such as promissory notes, purchase orders, invoices, itemized statements of running accounts, contracts, judgments, mortgages, and security agreements. Do not send original documents; they may be destroyed after scanning. If the documents are not available, explain in an attachment. A person who files a fraudulent claim could be fined up to $500,000, imprisoned for up to 5 years, or both. 18 U.S.C. 152, 157, and Fill in all the information about the claim as of the date the case was filed. That date is on the notice of bankruptcy (Form 309) that you received. Identify the Claim 1. Who is the current creditor? Louisiana Department of Revenue Name of the current creditor (the person or entity to be paid for this claim) Has this claim been acquired from someone else? Other names the creditor used with the debtor No o Yes. From whom? Where should notices Where should notices to the creditor be sent? Where should payments to the creditor be sent? (if and payments to the different) creditor be sent? Louisiana Department of Revenue Louisiana Department of Revenue '. Federal Rule of Bankruptcy Procedure (FRBP) 2002(g) Name Name Street Street Baton Rouge LA Baton Rouge LA City State ZIP Code City State Contact phone (225) Contact phone (225) Contact lleorge.pullh!'ella.gov Contact george.pugh@la.gov ZIP Code Uniform claim identifier for electronic payments in chapter 13 (if you use one): 4. Does this claim amend one already filed? Do you know if anyone else has filed a proof of claim for this claim? Ii] No Yes. Claim number on court claims registry (if known) IKJ' No o Yes. Who made the earlier filing? Filed on MMIDDIYYVY Official Form 410 Proof of Claim page 1..

19 Case Document Filed in TXSB on 01/26/17 Page 8 of 15 Give Information About the Claim as of the Date the Case Was Filed Do you have any number you use to identify the debtor? o No IKJ Yes. Last 4 digits ofthe debtor's account or any number you use to identify the debtor: ~~34_. How much is the claim? $ 2,939, '- -'-_ Does this amount include interest or other charges? o No Yes. Attach statement itemizing interest. fees, expenses, or other charges required by Bankruptcy Rule 3001 (c)(2)(a). What is the basis of the claim? Examples: Goods sold, money loaned, lease, services performed, personal injury or wrongful death, or credit card. Attach redacted copies of any documents supporting the claim required by Bankruptcy Rule 3001 (c). Limit disclosing information that is entitled to privacy, such as health care information. Governmental Is all or part of the claim secured? ~ No o Yes. The claim is secured by a lien on property. Nature of property: Real estate. If the claim is secured by the debtor's principal residence, file a Mortgage Proof of Claim Attachment (Official Form 410-A) with this Proof of Claim. Motor vehicle o Other. Describe: BasiS for perfection:. Attach redacted copies of documents, if any, that show evidence of perfection of a security interest (for example, a mortgage, lien, certificate of title, financing statement, or other document that shows the lien has been filed or recorded.) Value of property: Amount of the claim that is secured: $..::O.:.::,O~O ~ $ Amount of the claim that is unsecured: $.::O~.O~O~_~ (The sum of the secured and unsecured amounts should match the amount in line 7.) Amount necessary to cure any default as of the date of the petition: $ 0.00 o Fixed o Variable Annual Interest Rate (when case was filed) 0.00 % O. Is this claim based on a lease? Yes. Amount necessary to cure any default as of the date of the petition. $_ Is this claim subject to a ikj No right of setoff? Yes. Identify the property: ~ Official Form 410 Proof of Claim page 2

20 Case Document Filed in TXSB on 01/26/17 Page 9 of Is a/l or part of the claim entitled to priority under 11 U.S.C. 507(a)? A claim may be partly priority and partly nonpriority. For example, in some categories, the law limits the amount entitled to priority. C No IKJ Yes. Check a/l that apply: Domestic support obligations (including alimony and child support) under 11 U.S.C. 507(a)(1 )(A) or (a)(1 )(B). -=-$ [J Up to $2,775* of deposits toward purchase, lease, or rental of property or services for personal, family, or household use. 11 U.S.C. 507(a)(7). Wages, salaries, or commissions (up to $12.,475*) earned within 180 days before the bankruptcy petition is filed or the debtor's business ends, whichever is earlier. $ 11 U.S.C. 507(a)(4). -" frj Taxes or penalties owed to governmental units. 11 U.S.C. 507(a)(8). $ 2, o Contributions to an employee benefit plan. 11 U.S.C. 507(a)(5). Other. Specify subsection of 11 U.S.C. 507(a)L) that applies. Amounts are subject to adjustment on 4/01116 and every 3 years after that for cases begun on or after the date of adjustment. Sign Below person completing proof of claim must and date it. FRBP 9011(b). you file this claim lele,etrolnically, FRBP uthorizes courts ",..t;>hljc:h local rules Isnec:i'fvinln what a signature Check the appropriate box: frj I am the creditor. I am the creditor's attorney or authorized agent. o I am the trustee, or the debtor, or their authorized agent. Bankruptcy Rule C I am a guarantor, surety, endorser, or other codebtor. Bankruptcy Rule I understand that an authorized signature on this Proof of Claim serves as an acknowledgment that when calculating the amount of the claim, the creditor gave the debtor credit for any payments received toward the debt. I have examined the information in this Proof of Claim and have a reasonable belief that the information is true and correct. I declare under penalty of perjury that the foregoing is true and corr completing and signing this claim: Name Middle name Last name Title Company Revenue Tax Specialist Louisiana Department of Revenue Identify the corporate servicer as the company if the authorized agent is a servicer. Address Street Baton Rouge City LA State ZIP Code Contact phone (225) george.pugh@la.gov Official Form 410 Proof of Claim page 3

21 Case Document Filed in TXSB on 01/26/17 Page 10 of 15 STATE OF LOUISIANA LOUISIANA DEPARTMENT OF REVENUE Attachment Itemization of Proof of Claim In Re: DIASU OIL &GAS CO INC Case Number: Chapter: Chapter 11 Identifying Number: Date of Petition: 5/29/2016 The Louisiana Department of Revenue has not identified a right to setoff or counterclaim. However, this determination is based on available data and is not intended to waive any right to setoff against this claim debts owed to this debtor. All rights of setoff are preserved and will be asserted to the extent lawful. Total Amount of Secured Claims: $0.00 Total Amount of Unsecured Priority Claims: $2,319, Total Amount of Unsecured General Claims: $619, A. SECURED CLAIMS (Notice of State Tax Lien or other security attached). Kind of Tax Period Date Tax Tax Due Interest. Penalty Credit & Lien Date Parish Tax Assessed To Date To Date Payment B. UNSECURED PRIORITY CLAIMS (Under Section 507(a)(8) of the Bankruptcy Code) Kind of Tax Period Date Tax Tax Due Interest Penalty Credit & Remark Tax Assessed To Date To Date Payment Sev Oil 12/31/2013 $2,476, $600, $619, $757, Audit C. UNSECURED GENERAL CLAIMS Kind of Tax Period Date Tax Tax Due Interest Penalty Credit & Remark Tax Assessed To Date To Date Payment

22 Case Document Filed in TXSB on 01/26/17 Page 11 of 15 Fill in this information to identify the case: Debtor 1 Diasu Oil & Gas Co Inc. Debtor 2 (Spouse. if filing) United States Bankruptcy Court for ~he: Southern District of Texas Case number # Official Form 410 Proof of Claim 12/15 Read the instructions before filling out this form. This form is for making a claim for payment in a bankruptcy case. Do not use this form to make a request for payment of an administrative expense. Make such a request according to 11 U.S.C Filers must leave out or redact information that is entitled to privacy on this form or on any attached documents. Attach redacted copies of any documents that support the claim, such as promissory notes, purchase orders, invoices, itemized statements of running accounts. contracts. judgments, mortgages. and security agreements. Do not send original documents; they may be destroyed after scanning. Ifthe documents are not available, explain in an attachment. A person who files a fraudulent claim could be fined up to $500,000, imprisoned for up to 5 years, or both. 18 U.S.C and Fill in all the information about the claim as of the date the case was filed. That date Is on the notice of bankruptcy (Form 309) that you received. fmie Iden... 'he CIa'm 1. Who is the current Louisiana Department of Revenue creditor? 1 Name of the current creditor (the person or entity to be paid for this claim) Other names the creditor used with the debtor! 2. Has this claim been Gl No acquired from someone else? Q Yes. From whom? 3. Where should notices Where should notices to the creditor be sent? Where should payments to the creditor be sent? (if and payments to the different) creditor be sent? Louisiana Department of Revenue Federal Rule of Name Name Bankruptcy Procedure (FRBP) 2002(g) PO Box Number Street Number Street Baton Rouge LA ~ City State ZIP Code City State ZIP Code Contact phone Contact phone Contact george.pugh@la.gov Contact Uniform claim identifierfor electronic payments in chapter 13 (if you use one): i one r' Does this claim amend already filed? Gl No DYes. Claim number on court claims registry (if known) Filed on MM I DO I YYYY 15 you know if anyone Gl No has filed a proof DYes. Who made the earlier filing? of claim for this claim? Official Form 410 Proof of Claim page 1

23 Case Document Filed in TXSB on 01/26/17 Page 12 of 15 Give Information About the Claim as of the Date the Case Was Filed Do you have any number [J No you use to Identify the t;i!i Yes. Last 4 digits of the debtor's account or any number you use to identify the debtor: _8 _8 4 debtor? How much is the claim? What is the basis of the claim? $,.:::6=2~,9:::3:::;2:::.:.!.9~9. Does this amount include interest or other charges? [J No Ii2f Yes. Attach statement itemizing interest, fees, expenses, or other charges required by Bankruptcy Rule 3001 (c)(2)(a). Examples: Goods sold, money loaned, lease, services performed, personal injury or wrongful death, or credit card Attach redacted copies of any documents supporting the claim required by Bankruptcy Rule 3001 (c). Limit disclosing information that is entilled to privacy, such as health care information. Governmental Taxes 19. Is all or part of the claim IiZi No i secured? [J Yes. The claim is secured by a lien on property. Nature of property: [J Real estate. If the claim is secured by the debtor's principal residence, file a Mortgage Proof of Claim Attachment (Official Form 410-A) with this Proof of Claim. [J Motor vehicle [J Other. Describe: Basis for perfection: Attach redacted copies of documents, if any, that show evidence of perfection of a security interest (for example, a mortgage, lien, certificate of title, financing statement, or other document that shows the hen has been filed or recorded.) Value of property: Amount of the claim that is secured: $, $, Amount of the claim that is unsecured: $ (The sum of the secured and unsecured ' amounts should match the amount in line 7.) Amount necessary to cure any default as of the date of the petition: $, Annual Interest Rate (when case was flled) % [J Fixed [J Variable 10. Is this claim based on a!ill No lease? [J Yes. Amount necessary to cure any default as of the date of the petition. $, Is this claim subject to a right of setoff? [J Yes. Identify the property: I Official Form 410 Proof of Claim page 2

24 Case Document Filed in TXSB on 01/26/17 Page 13 of Is all or part of the claim 0 No entitled to priority under 11 U.S.C. 507(a)? rizi Yes. Check all that apply: A claim may be partly priority and partty non priority. For example, in some categories, the law limits the amount entitled to priority. Q Domestic support obligations (including alimony and child support) under 11 U.S.C. 507(a)(1)(A) or (a)(1)(b). Q Up to $2,775* of deposits toward purchase, lease, or rental of property or services for personal, family. or household use. 11 U.S.C. 507(a)(7). Q Wages, salaries, or commissions (up to $12,475*) earned within 180 days before the bankruptcy petition is filed or the debtor's business ends, whichever is earlier. 11 U.S.C. 507(a)(4).!if Taxes or penalties owed to governmental units. 11 U.S.C. 507(a)(8), Amount entitled to priority $, $. 4_5..:..,8 6_7_.9_2 Q Contributions to an employee benefit plan. 11 U.S.C. 507(a)(5). Q Other. Specify subsection of 11 U.S.C: 507(a)U that applies. Amounts are subject to adjustment on 4/01/16 and every 3 years after that for cases begun on or after the date of adjustment. Sign Below The person completing Check the appropriate box: this proof of claim must sign and date it. Ii1 I am the creditor. FRBP 9011(b). Q I am the creditor's attorney or authorized agent. If you file this claim o I am the trustee, or the debtor, or their authorized agent. Bankruptcy Rule electronically, FRBP 5005(a)(2) authorizes courts Q I am a guarantor,. surety, endorser, or other codebtor. Bankruptcy Rule to establish local rules specifying what a signature is. I understand that an authorized signature on this Proof of Claim serves as an acknowledgment that when calculating the amount of the claim, the creditor gave the debtor credit for any payments received toward the debt. A person who files a fraudulent claim could be I have examined the information in this Proof of Claim and have a reasonable belief that the information is true fined up to $500,000, and correct. imprisoned for up to 5 years, or both. 18 U.S.C. 152, 157, and I declare under penalty of perjury thallhe foregoing is true and correct s completing and signing this claim: Name Title Company Willard Pugh First name Middle name Last name Revenue Tax Louisiana Department of Revenue Identify the corporate servicer as the company if the authorized agent is a servicer. Address PO Box Street Baton Rouge LA City State ZIP Code george.pugh@la.gov L- C_o_n_ta_ct~Ph:o:n:e ::======::============~.~~~ ~::::======::==::===========-J Official Form 410 Proof of Claim page 3

25 Case Document Filed in TXSB on 01/26/17 Page 14 of 15 STATE OF LOUISIANA LOUISIANA DEPARTMENT OF REVENUE UNITED STATES BANKRUPTCY COllRT Texas Southern Bankruptcy Court PROOF OF CLAIM Houston In Re: Diasu Oil & Gas Co Inc. Case Number: Identifying Number: Chapter: 11 Date of Petition: 05/29/2016 Where Notices Should be Sent P.O. Box D Check box if no notice has been received Baton Rouge, LA D Check box if the address differs from Telephone No. (225) address on envelop received by the court Check here if this claim 0 replaces a previously filed claim(s) dated 1. The undersigned is the agent of the Louisiana Department of Revenue and is authorized to make this proof of claim on the behalf of the State of Louisiana, Louisiana Department of Revenue. 2. The debtor is indebted to this claimant in the sum of $62, as of the petition date as follows: A. Secured: $0.00 B. Unsecured Priority: $45, C. Unsecured Geneml: $17, The amount of all payments on this claim has been credited and deducted for the purpose of making this proof of claim. 4. The ground liability for this debt is taxes due under Title 47 of the Louisiana Revised Statutes. R-return filed E-estimated due to non-filing A-result of audit A. SECURED CLAIMS (Notice Of State Tax Lien or other security attached) See Attachment -B. UNSECURED PRIORITY CLAIM (Under Section 507(a)(8) of the Bankruptcy Code) See Attachment C. UNSECURED GENERAL CLAIM See Attachment Penalty to date of petition on unsecured priority claims: $17, Penalty to date of petition on unsecured general claims: $ No note or other negotiable instrument has been received for the account or any part of it, except 6. No judgment has been rendered on this claim, except 7. This claim is not subject to any setoff or counterclaim, except 8. No security interest is held, except for the secured claims listed in item 4A above and 9. To the extent that post-petition penalties and interest are nondischargeable and remain unpaid, they may be collectible from the debtor. Signature: George Title: Revenue