Case BLS Doc 2312 Filed 06/06/14 Page 1 of 3 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE ) ) ) ) ) ) ) ) ) Chapter 11

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1 Case BLS Doc 2312 Filed 06/06/14 Page 1 of 3 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re: PITT PENN HOLDING CO., INC., et al 1. Debtors. Chapter 11 Case No.: (BLS (Jointly Administered NOTICE OF MONTHLY FEE APPLICATION REQUEST Name of Applicant: Authorized to Provide Professional Services to: CohnReznick LLP Norman L. Pernick, Chapter 11 Trustee Date of Retention: June 27, 2013, nunc pro tunc to May 8, 2013 Period for which compensation and reimbursement is sought: April 1 through April 30, 2014 Amount of compensation sought as actual, reasonable and necessary: $ 55, Amount of expense reimbursement Sought as actual, reasonable and necessary: $ This is a X monthly application /s/ Howard L. Konicov Howard L. Konicov CohnReznick LLP 1 The debtors are: Pitt Penn Holding Co. (Case No , Pitt Penn Oil Co. LLC (Case No , Industrial Enterprises of America, Inc. (Case No , EMC Packaging, Inc. (Case No , Today s Way Manufacturing LLC (Case No , and Unifide Industries LLC (Case No

2 Case BLS Doc 2312 Filed 06/06/14 Page 2 of 3 Name of Professional Position, Number of Years Experience Hours Billed Hourly Rate Total Compensation Bernard A. Katz Sr. Partner - 30 years $725 $12, Howard Konicov Partner years , Brian Newman Tax Partner 20 + years Vinni Toppi Sr. Manager years Mark Livingston Sr. Manager years , Jeremy Smith Senior 8 + years , Santo Alderuccio Senior Accountant 6+ years , Rosellen Martoken Staff Ryan Drager Staff , Total $61, Agreed-upon discount 10% (6, Net Fees Requested $55, Total Compensation: $55, Total Professional Compensation $55, Total Hours: Total Professional Hours: Blended Professional Rate $ EXPENSE SUMMARY Expense Category Service Provider Total Expenses Taxis, trains, parking, etc $ Telephone TOTAL EXPENSES $

3 Case BLS Doc 2312 Filed 06/06/14 Page 3 of 3 COMPENSATION BY PROJECT CATEGORY Pitt Penn Holding Co., Inc., et al. April 1 through April 30, 2014 Project Code Description of Task Hours Fees A. Case Administrative Matters 1 Case Administration 2 Travel time at 50% of actual incurred 3 Fee applications Correspondence; internal conferences B. Cash Analysis and Montitoring Operations of Debtors 5 Gain control of books and records 6 Monitor expenditures and activities of Debtors , Review proposed transactions 8 Monitor cash balances and bank acconts , Prepare financial projections and post effective date settlement models , C. Operating Reports, Analysis of Post Petition Operating Results 10 Analyze assets and liabilities and post-petition operating results Obtain and/or reconstruct financial results of Debtors and historical financial information D. Identify and analyze related party and/or fraudulent transactions 12 Identify and analyze related party transactions E. Claims analysis/reconciliation 13 Claims analysis and reconciliation F. Plan and Disclosure Statement 14 Analyze feasibility of proposed Plan(s of Reorganization 15 Prepare liquidation analysis 16 Review disclosure statement G. Meetings and teleconferences 17 Meetings/teleconferences with parties to case , H. Document request, response and data management 18 Document/information request/response I. Tax consulting and compliance 19 Tax return preparation and tax consulting , Analyze and evaluate existence and usability of net operating loss carryforwards J. Litigation support and forensic services 21 E-discovery/Electronic Preservation and Recovery of Documentation Trustee reporting and Status reports , Litigation general , Attend Court Hearings K. Recovery analysis 25 Preparation of recovery analyses 26 Analysis of secured creditor's collateral TOTAL $ 61,

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6 Case BLS Doc Filed 06/06/14 Page 1 of 4 PITT PENN HOLDING CO. INC., et al CohnReznick LLP Summary of Fees and Expenses April 1 through April 30, 2014 Name of Professional Level Hours Rate Fees Bernard A. Katz Senior Partner $725 $12, Howard Konicov Partner , Brian Newman Tax Partner Vinni Toppi Senior Manager Mark Livingston Tax Senior Manager , Jeremy Smith Senior , Santo Alderuccio Sr. Tax Accountant , Rosellen Martoken Staff Ryan Drager Tax Staff , $61, Agreed upon discount: 10% (6, Net Fees: $55, Blended hourly rate $ Expenses: Taxis, train and parking $ Telephone Outside conference service fees $ Total fees and expenses: $56,242.62

7 Case BLS Doc Filed 06/06/14 Page 2 of 4 Pitt Penn 4/1/14-4/30/14 Date Professional Code Activity Description Hours Rate Fee 04/02/14 Bernard A. Katz 7 Gen tax Review 3/2 BOD minutes re: discussion and presentation of net operating loss issues. 04/02/14 Bernard A. Katz 7 Br review Review BOD minutes for meetings in March and April trans 04/02/14 Bernard A. Katz 19 Lit general Telephone conference with Counsel re: Renck and Esposito complaints, tax returns. 04/09/14 Bernard A. Katz 13 Br Claim Telephone conference with Counsel re: Esposito, Renck recon claims. 04/18/14 Bernard A. Katz 13 Br Claim Review Renck response to claims objections and claim recon 04/18/14 Bernard A. Katz 17 Br Budget Telephone conference re: schedule of building expenses Rev. 04/21/14 Bernard A. Katz 14 Br Budget Discuss updated budget v actual results through March with Rev. H. Konicov. 04/21/14 Bernard A. Katz 7 Lit general Review Renck motion for advancement /21/14 Bernard A. Katz 14 Br Oper Review updated budget v actual results through March results 04/21/14 Bernard A. Katz 14 Br Oper Telephone conference with Counsel re: updated budget v results actual results through March. 04/22/14 Bernard A. Katz 14 Br Budget Review budget v actual results through March 3, 2014, Rev. revised projections through June 30, 2014 and prepare bridge of same. 04/22/14 Bernard A. Katz 7 Lit general Review exhibits to Renck advancement motion /22/14 Bernard A. Katz 17 Br report Telephone conference with H. Konicov re: presentation to Trustee and Counsel 04/22/14 Bernard A. Katz 17 Br report Telephone conference with W. Yurek re: presentation to Counsel and Trustee /23/14 Bernard A. Katz 14 Br Projections Telephone conference with Trustee, Counsel and H , Konicov re: revised budget and model, expenses relating to cash collateral account. 04/25/14 Bernard A. Katz 14 Br Projections Telephone conference with H. Konicov re: changes to model and budget /28/14 Bernard A. Katz 14 Br Budget Rev. Meeting with H. Konicov to discuss revised budget analysis /28/14 Bernard A. Katz 14 Br Projections Review revised models and budgets , /29/14 Bernard A. Katz 14 Br Projections Review changes to model /29/14 Bernard A. Katz 8 Br Projections Telephone conference with Counsel and H. Konicov re: , changes to cash and settlement model. 04/29/14 Bernard A. Katz 14 Br Projections Telephone conference with H. Konicov re: revised model /30/14 Bernard A. Katz 14 Br Projections Discussion with H. Konicov re: bridging amended models to approved model /30/14 Bernard A. Katz 17 Gen tel conf Telephone conference with Counsel re: call with E. Segundo /30/14 Bernard A. Katz 14 Br Projections Telephone conference with Counsel re: changes in budget and settlement model , /30/14 Bernard A. Katz 8 Br Cash Telephone conference with E. Segundo re: changes in cash available to Omtammot. Bernard A. Katz Total , /17/14 Brian Newman 19 Gen tax Review tax returns /21/14 Brian Newman 19 Gen tax Discussion with M. Livingston re: status of tax returns Brian Newman Total /01/14 Howard Konicov 8 Br Cash s in connection with approval of disbursements /02/14 Howard Konicov 17 Gen tel conf Telephone conference with P. Reilly re: status of case and confirmation hearing 04/03/14 Howard Konicov 4 Gen corres from counsel re: Cole Schotz fee application payment /04/14 Howard Konicov 4 Gen corres Follow up correspondence in connection with missing US Bank statements 04/04/14 Howard Konicov 19 Lit general Telephone conference with P. Reilly re: litigation schedule and status of tax returns 04/04/14 Howard Konicov 17 Br Book and Telephone conference with W. Yurek re: status of books rec and records, monthly operating reports and cash disbursements request 04/07/14 Howard Konicov 19 Gen tax Review of tax returns and supporting information Page 2

8 Case BLS Doc Filed 06/06/14 Page 3 of 4 Pitt Penn 4/1/14-4/30/14 Date Professional Code Activity Description Hours Rate Fee 04/09/14 Howard Konicov 21 Br Oper Review and approve monthly operating reports , reports 04/15/14 Howard Konicov 19 Gen tax Review of federal and state income tax returns , /16/14 Howard Konicov 17 Br Budget Rev. Telephone conference with W. Yurek re: analysis of budget and status , /17/14 Howard Konicov 9 Br Projections Prepared and reviewed analysis of actual expenses to , budgeted expenses and prepared revisions to go-forward budget 04/17/14 Howard Konicov 17 Br Asset/Liab. Telephone conference with W. Yurek re: cash position and accounts payable position , /18/14 Howard Konicov 8 Br report Prepared report in connection with cash position , /21/14 Howard Konicov 8 Br Projections Office conference with B. Katz to discuss cash position of the Estates and projections /21/14 Howard Konicov 19 Gen office Review and summarization of federal and state income tax , conf returns 04/21/14 Howard Konicov 17 Br Budget Telephone conference with Trustee's counsel re: Rev. conference call and cash position and budget 04/21/14 Howard Konicov 14 Br Budget Telephone conference with W. Yurek re: analysis of budget Rev. and status 04/22/14 Howard Konicov 8 Br Cash Prepared revisions to report for Trustee and Counsel re: cash position, operating expenses 04/22/14 Howard Konicov 17 Br report Telephone conference with B. Katz re: presentation to Trustee and Counsel 04/22/14 Howard Konicov 17 Br report Telephone conference with W. Yurek re: presentation to Counsel and Trustee 04/23/14 Howard Konicov 4 Gen corres from N. Pernick, re: payment of invoices /23/14 Howard Konicov 19 Gen tax from P. Reilly re: tax information /23/14 Howard Konicov 4 Gen corres from W. Yurek re disbursements request /23/14 Howard Konicov 4 Gen corres to W. Yurek re: litigation professional fees /23/14 Howard Konicov 14 Br Budget Telephone conference with Trustee, Counsel and B. Katz , Rev. re: revised budget and model, expenses relating to cash collateral account. 04/23/14 Howard Konicov 17 Lit general Telephone conference with W. Yurek re: deposition and history of collateral proceeds, and building lease information /25/14 Howard Konicov 14 Br Projections Telephone conference with B. Katz re: changes to model and budget /25/14 Howard Konicov 17 Lit general Telephone conference with P. Reilly re: W. Yurek deposition and other information /27/14 Howard Konicov 9 Br Projections Prepared and revised alternative projections for case exit , /28/14 Howard Konicov 14 Br Projections Meeting with B. Katz to discuss revised budget analysis /28/14 Howard Konicov 9 Br Projections Prepared revised budget analyses and alternative scenarios for resolution of Renck claims , /28/14 Howard Konicov 17 Gen tel conf Telephone conference with P. Reilly re: status of case and claims objections 04/29/14 Howard Konicov 21 Br Oper reports Review and analysis of March monthly operating reports /29/14 Howard Konicov 4 Br Projections to CSM and Trustee re: revised projections /29/14 Howard Konicov 9 Br Projections Prepare bridge analysis to control changes /29/14 Howard Konicov 9 Br Projections Prepared revisions to projections based on instructions from counsel and results of conference call /29/14 Howard Konicov 23 Lit general Review Renck reply to Trustee objections /29/14 Howard Konicov 14 Br Bus plan dev Telephone conference with B. Katz re: revised model /29/14 Howard Konicov 8 Br Projections Telephone conference with Counsel and B. Katz re: , changes to cash and settlement model. 04/30/14 Howard Konicov 14 Br Projections Discussion with B. Katz re: bridging amended models to approved model. 04/30/14 Howard Konicov 9 Br Projections Prepared supplemental analysis to bridge projections and changes in Omtammot recovery /30/14 Howard Konicov 21 Br Oper reports Reviewed and ed finalized monthly operating reports for March /30/14 Howard Konicov 17 Br Projections Telephone conference with Counsel and Trustee re: revised Renck settlement projections , Page 3

9 Case BLS Doc Filed 06/06/14 Page 4 of 4 Pitt Penn 4/1/14-4/30/14 Date Professional Code Activity Description Hours Rate Fee 04/30/14 Howard Konicov 17 Br Projections Telephone conference with E. Segundo re: revised projections and cash position /30/14 Howard Konicov 17 Gen tel conf Telephone conference with V. Toppi re: Stroz search in connection with Renck reply /30/14 Howard Konicov 17 Br Asset/Liab. Telephone conference with W. Yurek re: accounts payable and accrued expense cut-off at March 31st Howard Konicov Total , /15/14 Jeremy Smith 19 Gen tax Reviewed tax returns and compared to financial statements , /17/14 Jeremy Smith 19 Gen tax Reviewed tax returns and compared to financial statements , /18/14 Jeremy Smith 19 Gen tax Reviewed PPH and PPO tax return compared to financial statements. 04/21/14 Jeremy Smith 19 Gen tax Reviewed and updated tax prep binders with updated , financial schedules and updated draft tax files Jeremy Smith Total , /16/14 Mark Livingston 19 Gen tax Review comments on returns and discussion with S , Alderuccio re: same, update balance sheets to reflect eliminations 04/17/14 Mark Livingston 19 Gen tax Review of updated tax return /21/14 Mark Livingston 19 Gen tax Discussion with B. Newman re: status of tax returns /24/14 Mark Livingston 19 Gen tax Review of summary matrix requested by client /29/14 Mark Livingston 19 Gen tax Response to concerning summary schedule Mark Livingston Total , /08/14 Rosellen Martoken 3 Br Case Fee estimate for March Admin. 04/10/14 Rosellen Martoken 3 Br fee app Prepare/review fee application for March /17/14 Rosellen Martoken 3 Br fee app Prepare/review fee application - finalize March monthly statement. to counsel re: same Rosellen Martoken Total /17/14 Ryan Drager 19 Gen tax Changes to returns , /17/14 Ryan Drager 19 Gen tax Discussion with S. Alderuccio re: changes to return Ryan Drager Total , /16/14 Santo Alderuccio 19 Gen tax Discussion with M. Livingston re: review of comments on return(.2, searching for applicable documents and review of procedures(.4, discussion with R. Drager re: changes to return(.2 04/24/14 Santo Alderuccio 19 Gen tax Correspondence with M. Livingston, creating a comprehensive filing requirement spreadsheet per Cole Schotz request. Updating three returns for efile, research NYC, PA and fed instructions for addresses , Santo Alderuccio Total , /22/14 Vinni Toppi 21 Forensic Research Stroz platform re: PPH bylaws; respond to acctg counsel. 04/30/14 Vinni Toppi 17 Gen tel conf Telephone conference with H. Konicov re: Stroz search in connection with Renck reply Vinni Toppi Total Grand Total , Page 4