Theharding Group

BDO offers world-class resources and industry expertise to provide assurance, tax, financial advisory and consulting services to clients in Stamford and beyond. BDO USA is also a member firm of BDO International, the fifth largest accounting and consulting network in the world.With locations in Stamford, Connecticut, across the U.S. and the world, our professionals deliver exceptional client service to clients of all sizes and across all industries. At BDO, client service is key to our success in building strong, long-term relationships.

Scopia Capital LLC is a New York based firm that provides investment management with a long/short, value driven, market-neutral approach, as well as long only investment management to institutional investors. The company was founded in 2001 by Matt Sirovich and Jeremy Mindich. We believe that our investment style is unusual in that we combine fundamentally focused, deep due diligence and a concentrated portfolio of high conviction long and short positions with the discipline of market neutrality. As of November 30th 2010, Scopia had $1.6 billion in assets under management and an outstanding team of 24 employees. Our management company has been registered as an investment adviser with the Securities and Exchange Commission since 2003. For further information please contact (212 ) 370-0303 or email us at investors@scopiacapital.com.

About Hain Cases Hain Capital focuses our efforts on providing liquidity to creditors for their claims against bankrupt companies. Our team concentrates on providing a professional service that is clear and efficient. Our staff has been professionally trained to provide our clients with current information on the bankruptcy case and claims in question in order to make smart business decisions. Hain Capital professionals are experienced, helpful and straight-talking. The firm is known throughout the industry for its honesty and integrity. We make it our business to help our clients get the best possible outcome, despite the challenging circumstances. Hain Capital Group, LLC is a member of the Trade Claim Buyers Association ( TCBA ) and the Better Business Bureau. The TCBA was founded in 2002 to promote standards and practices in the trade claims business. The TCBA promotes timely docketing and payment along with other practices and standards that are fair and beneficial to the business.