Fee Auditor'S Final Report - Page 1: Pac FR Zolfo 2nd Int 6-8.09 v3.wpd

UNITED STATES BANKRUPTCY COURT
DISTRICT OF DELAWARE
In Re:
PACIFIC ENERGY RESOURCES,
LTD., et al.,
Debtors.
)
)
)
)
)
)
Chapter 11
Case No. 09-10785 (KJC)
(Jointly Administered)
FEE AUDITORS FINAL REPORT REGARDING

INTERIM FEE APPLICATION OF ZOLFO COOPER MANAGEMENT, LLC,
FOR THE SECOND INTERIM PERIOD
This is the final report of Warren H. Smith & Associates, P.C., acting in its capacity as fee
auditor in the above-captioned bankruptcy proceedings, regarding the Fee Application of Zolfo
Cooper Management, LLC for the Second Interim Period (the Application).
BACKGROUND
1.
Zolfo Cooper Management, LLC (Zolfo Cooper), was retained to provide
restructuring management services to the debtors-in-possession. In the Application, Zolfo Cooper

seeks approval of fees totaling $1,012,995.25 and costs totaling $64,169.66 for its services from
June 1, 2009 through August 31, 2009 (the Application Period).
2.
In conducting this audit and reaching the conclusions and recommendations
contained herein, we reviewed in detail the Application in its entirety, including each of the time and
expense entries included in the exhibits to the Application, for compliance with Local Rule 2016-2
of the Local Rules of the United States Bankruptcy Court for the District of Delaware, Amended
Effective December 1, 2009, and the United States Trustee Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed Under 11 U.S.C. 330, Issued January 30,
1996 (the Guidelines), as well as for consistency with precedent established in the United States
FEE AUDITORS FINAL REPORT - Page 1
pac FR Zolfo 2nd int 6-8.09 v3.wpd
Bankruptcy Court for the District of Delaware, the United States District Court for the District of
Delaware, and the Third Circuit Court of Appeals. We served on Zolfo Cooper an initial report
based on our review, and received a response from Zolfo Cooper, portions of which response are
quoted herein.
DISCUSSION
3.
In our initial report, we noted that all of the expense items described as Ground
Transportation are inadequately detailed. For each such charge, we asked Zolfo Cooper to provide
further explanation regarding each of these charges. Zolfo Cooper provided the following response:
In response to Discussion Item No. 4, please see Exhibit A, appended hereto, for
further detail of Zolfo Cooper's Ground Transportation, including the mode of
transportation, the class of carriage for train travel, and the points between which
Zolfo Cooper's professionals were transported.
We have attached the referenced exhibit as Response Exhibit 1. We have no objection to any of the
taxi fares, but we note two business-class and four first-class railway fares:
6/3/2009
Train
Busines
PennStation,Newark,NJ
Wilmington,DEStation
6/3/2009
149.00
Train
s
Busines
7/1/2009
7/1/2009
8/4/2009
8/4/2009
149.00
156.00
171.00
201.00
201.00
Train
Train
Train
Train
s
First
First
First
First
Guideline II.E.1 provides that first class and other luxurious travel mode or accommodations will
normally be objectionable. We understand that business class travel adds $27 to the fare each way,
while first-class travel adds $67 each way.
Thus, for these rail fares, we will recommend a
reduction of $322.00. With respect to car service charges, we understand the convenience of a car

service as opposed to a taxi, but convenience alone is not enough to support reimbursement of a car
service expense
in the absence of compelling reasons. For example, the lack of taxis in downtown Wilmington
would support the use of a car service back to the Philadelphia airport (but not the use of a car
service from the Philadelphia airport to Wilmington). The attached Exhibit A reflects a number of
charges for which we are recommending reductions for the following reasons: (1) the reasonable
cost of a taxi between Long Beach and LAX is $80,1 (2) the reasonable fare between Manhattan and
JFK is $60,2 and (3) the reasonable fare from LaGuardia to Manhattan is $35. With respect to less
easily quantifiable itineraries, we generally recommend a 50% reduction. As is indicated on Exhibit
A, we recommend a reduction of $4,021.12 in expenses for the car service charges. Including the
$322.00 for rail fares, we recommend a reduction of $4,343.12 in expenses.
4.
In our initial report, we noted that all of the expense items described as Air
Transportation are inadequately detailed. For each such charge, we asked Zolfo Cooper to provide
further explanation. Zolfo Cooper provided the following response:
In response to Discussion Item No. 5, please see Exhibit B, appended hereto, for
further detail of Zolfo Cooper's Air Transportation, including the class of carriage
for the airport origin and the destination, and whether the fare was for one-way or
round-trip travel., including the mode of transportation, the class of carriage for train
travel, and the points between which Zolfo Cooper's professionals were transported.
We have attached the referenced exhibit as Response Exhibit 2. We note one charge for first-class
airfare that exceeded the available coach fare by $2,164.00. Zolfo Cooper reports that $2,164.00
See http://www.taxifarefinder.com/main.php?city=LA.
See http://www.nyc.gov/html/tlc/html/passenger/taxicab_rate.shtml. Additionally, we

note two Zolfo Cooper expense items for $55 and $65 for this itinerary.
was incorrectly billed to Pacific and will be deducted from the February 2010 invoice. We
appreciate this response and recommend a reduction of $2,164.00 in expenses.
5.
In our initial report, we noted that all of the expense items described as Hotel
Charges are inadequately detailed. For each such charge, we asked Zolfo Cooper to provide further
explanation. Zolfo Cooper provided the following response:
In response to Discussion Item No. 6, please see Exhibit C, appended hereto, for
further detail of Zolfo Cooper's Hotel Charges, including the hotel name, hotel
location, and the number of nights of lodging covered by the charge.
We have attached the referenced exhibit as Response Exhibit 3. We appreciate this response and
note that none of the expenses exceed our trigger rates. We have no objection to the associated
expenses.
6.
In our initial report, we noted that all of the expense items described as Meals are
inadequately detailed. We asked Zolfo Cooper to provide further explanation regarding each of
these charges. Zolfo Cooper provided the following response:
In response to Discussion Item No. 7, please see Exhibit D, appended hereto, for
further detail of Zolfo Cooper's Meal Charges, including the number of diners, the
reason the cost of the meal was charged, and the city in which the meal was
consumed. Further, we confirm that the numeral in parentheses in our fee statement
denoted the number of diners for the indicated meal.
have no objection to any of the expense entries other than those for working meals charged
without an explanation of the basis for the transfer to the estate of an expense normally borne by the
firm or the professional himself. These charges are listed on Exhibit B. We accordingly recommend
a reduction of $317.83 in expenses.
7.
In our initial report, we noted a number of inadequately detailed Travel & Lodging

charges. See Exhibit C. We asked Zolfo Cooper review Exhibit C and provide further explanation
regarding each of these charges. Zolfo Cooper provided the following response:
In response to Discussion Item No. 8, see Exhibit E, appended hereto, for further
detail of Zolfo Cooper's Travel and Lodging Charges, as per Exhibit A of the Fee
Auditor's Initial Report.
have no objection to these expenses.
8.
5/31/2009
7/15/2009
7/15/2009
6/30/2009
8/15/2009
7/31/2009
In our initial report, we noted several inadequately detailed telephone expenses:

General Expenses
Marc Cervi
Marc Cervi
General Expenses
Marc Cervi
General Expenses
Telephone - Premiere Global Services

Telephone
Telephone
Telephone
$278.06
$45.00
$70.58
$155.45
$93.62
$360.97
We also asked Zolfo Cooper to explain whether any of the charges were allocations and, if so, the
basis for any allocation. Zolfo Cooper provided the following response:
In response to Discussion Item No. 9, see below, and Exhibit F, appended hereto, for
further detail of Zolfo Cooper's Telephone Expenses Charges, including Conference
Calls, and attached PDF's for each month for additional detail on the conference call
billings:
a.
b.
c.
d.
e.
f.
$278.06 - See Premiere Global Services call detail - May Detail = $0.7 per
minute
$45.00 - Blackberry Service Charge for Mark Cervi
$70.58 - Cost of Mark Cervi's monthly Cell phone. No allocation.
$155.45 - See Premiere Global Services call detail - June Detail = $0.5 per
minute
$93.62 - Cost of Mark Cervi's monthly Cell phone and blackberry charges.
No allocation.
$360.97 - See Premiere Global Services call detail - July Detail = $0.5 per
minute
have no objection to most of the cited items. The $45.00 charge described above as Blackberry
Service Charge, however, is not clearly based on usage associated with this client. Accordingly,
we recommend a reduction of $45.00 in expenses.
9.
In our initial report, we noted two instances in which two or three Zolfo professionals
participated in the same meeting or conference call. See Exhibit D. Paragraph II.D.5 of the
Guidelines provides that [i]f more than one professional from the applicant firm attends a hearing
or conference, the applicant should explain the need for multiple attendees. Furthermore, Delaware
Local Rule 2016-2(d)(ix) states that [t]he activity descriptions shall individually identify all
meetings and hearings, each participant, the subject(s) of the meeting or hearing, and the
participants role. We asked Zolfo Cooper to review Exhibit D and provide further explanation
regarding these fees. Zolfo Cooper provided the following response:
In response to Discussion Item No. 10, see below details of instances in which two
or three Zolfo Cooper professionals participated in the same meeting or conference
call:
In response to Discussion Item No. 10, see below details of instances in which two
or three Zolfo Cooper professionals participated in the same meeting or conference
call:
July 7th & 8th
a.
This meeting with one of the Lenders was primarily to discuss the status of
the California operations for purposes of defining the direction of the case.
The Lenders were trying to assess the value of the California assets to
understand the reasonableness of preliminary indication of value from
prospective bidders and whether the they should participate in a credit bid the
assets.
b.
Both Scott Winn and Mark Cervi were required in these meeting. Mark
Cervi has intimate knowledge of the details underlying the subject
discussions including knowledge of the underlying financial projections and
knowledge of the decision process leading up to the creation of the
projections. Mark Cervi worked day to day with Debtors' Management and
employees to develop projections. Additionally, Mark Cervi took the lead
role in compiling certain due diligence data which was the subject of much
of the discussions.
c.
Scott Winn is required in the meeting as he is the Chief Restructuring officer
of the Debtors and would be needed to participate in any meeting that

required decision making as to the direction of the case. However, because
Mr. Winn has overall responsibility for all management matters, he would
not have knowledge of the specific details underlying specific numbers in the
forecast.
August 11th
a.
These discussions primarily surrounded the preparation/finalization of a
formal report and budget that was to be presented to the Lenders regarding
the renewed effort to abandon the Alaska assets which was required after
both potential purchasers of the Alaska assets were unable to close.
b.
The compilation of this report required the resources of the entire Zolfo
Cooper engagement team. The conference calls in question were for the
purposes of working through detailed review of the draft report with counsel
and Management. Because this review process would result in significant
directional changes to the abandonment strategy, Scott Winn was a required
participant in these meetings.
c.
Mark Cervi held primary responsibility for not only the execution of the
abandonment strategy but also for the preparation of the Lenders
abandonment report which was a requirement of the DIP Credit Agreement
and a requirement to receive further funding for the Alaska Operations.
Because of this overall responsibility and intimate knowledge of the details
of the abandonment process combined with responsibility of overseeing the
Zolfo Cooper team members, Mark Cervi was a required participant on the
calls.
d.
Jesse DelConte held the primary responsibility for preparing the DIP Budgets
and preparing the specific Alaska abandonment budget. Because the
discussion of the Draft Abandonment report included an in-depth analysis of
the budget underlying the abandonment protocol, Jesse DelConte was a
required participant.
e.
Without all three of these participants on the call there would have been
significant time spent relaying the information within the Zolfo Cooper team
and the context of each decision to change direction would be lost.
It is important to point out in this context that Winn and Zolfo Cooper serve as
management, not advisors to the Debtors. As such, we have management and
decision-making responsibilities. It was therefore crucial that we have all of the
appropriate personnel and resources available at these meetings to ensure that
management responsibilities, which have been directed by the Debtors' Board, are
being carried out appropriately.
We appreciate this response and have no objection to these fees.

CONCLUSION
10.
Thus, we recommend final approval of fees totaling $1,012,995.25 and expenses
totaling $57,299.71 ($64,169.66 minus $6,869.95) for Zolfo Coopers services for the Application
Period.
Respectfully submitted,
WARREN H. SMITH & ASSOCIATES, P.C.
By:
Warren H. Smith
Texas State Bar No. 18757050
Mark W. Steirer
Texas State Bar No. 19139600
325 N. St. Paul Street, Suite 1250
Republic Center
Dallas, Texas 75201
214-698-3868
214-722-0081 (fax)
[email protected]
FEE AUDITOR
CERTIFICATE OF SERVICE
I hereby certify that a true and correct copy of the foregoing document has been served
via First-Class United States mail to the attached service list on this 4th day of March 2010.
Warren H. Smith

SERVICE LIST
The Applicant
Scott Winn
Mark Cervi
Zolfo Cooper Management, LLC
101 Eisenhower Parkway
Roseland, NJ 07068
United States Trustee
Office of the United States Trustee
844 N. King Street, Room 2207
Lock Box 35
Wilmington, DE 19801
Counsel to the Debtors
Laura Davis Jones, Esq.
Ira D. Kharasch, Esq.
Scotta E. McFarland, Esq.
Robert M. Saunders, Esq.
James E. ONeill, Esq.
Kathleen P. Makowski, Esq.
Pachulski Stang Ziehl & LLP
919 North Market Street, 17th Floor
P.O. Box 8705
Wilmington DE 19899-8705
Counsel to the Debtors
Ian S. Fredericks, Esq.
Skadden Arps, Slate, Meagher & Flom LLP
One Rodney Square
P.O. Box 636
Special Counsel to the Debtors
Penelope Parmes, Esq.
Rutan & Tucker, LLP
611 Anton Boulevard
14th Floor
Costa Mesa, CA 92626

Canadian Counsel to the Debtors

Jensen Lunny MacInnes Law
Corporation
H.C. Ritchie Clark, Q.C.
P.O. Box 12077
Suite 2550
555 West Hastings Street
Vancouver, BC V6B 4N5
Engineering Consultant to the Debtors
Mark A. Clemans
Millstream Energy, LLC
4918 Menlo Park Drive
Sugarland, TX 77479
Special Oil & Gas Transactional Counsel
to the Debtors
Anthony C. Marino, Esq.
Schully, Roberts, Slattery & Marino PLC
Energy Centre
1100 Poydras Street, Suite 1800,
New Orleans, LA 70163
Financial Advisor to the Debtors
Curtis A. McClam
Deloitte Financial Advisory Services LLP
350 South Grand Ave, Ste. 200
Los Angeles, CA 90071
Financial Advisor to the Debtors
John Rutherford
Lazard Freres & Co. LLC
30 Rockefeller Plaza, 61st Floor
New York, NY 10020
Co-Counsel to the Official Committee of

Unsecured Creditors
David B. Stratton, Esq.
James C. Carignan, Esq.
Pepper Hamilton LLP
Hercules Plaza, Suite 1500
1313 Market Street
Co-Counsel to the Official Committee of
Unsecured Creditors
Filiberto Agusti, Esq.
Steven Reed, Esq.
Joshua Taylor, Esq.
Steptoe & Johnson LLP
1330 Connecticut Avenue NW
Washington, DC 20036

Exhibit A
Date
Billed
Amount
Modeof
Transportation
Origin
ScottWinn
6/3/2009
86.30
CarService
6/15/2009
6/16/2009
6/17/2009
6/17/2009
6/16/2009
6/25/2009
7/7/2009
146.08
186.00
180.00
96.30
70.64
95.47
186.00
CarService
CarService
CarService
CarService
CarService
CarService
CarService
7/9/2009
7/9/2009
7/20/2009
180.00
86.30
125.84
CarService
CarService
CarService
6/3/2009
CarService
CarService
Summit,NJ
CarService
Summit,NJ
8/4/2009
86.30
86.30
86.30
86.30
PacificEnergy
NewarkAirport
LaguardiaAirport,
NY
Summit,NJ
CarService
8/7/2009
90.78
CarService
PennStation,
Newark,NJ
NewYork,NY
Kevin
Tomossonie
5/22/2009
5/30/2009
6/1/2009
221.34
169.32
121.20
CarService
CarService
CarService
JFKAirport,NY
JFKAirport,NY
LAXAirport,CA
6/5/2009
6/8/2009
183.22
121.20
CarService
CarService
JFKAirport,NY
LAXAirport,CA
6/15/2009
121.20
CarService
LAXAirport,CA
6/22/2009
121.20
CarService
LAXAirport,CA
6/29/2009
6/12/2009
6/19/2009
6/22/2009
6/26/2009
6/4/2009
121.20
183.22
183.22
79.47
206.40
115.20
CarService
CarService
CarService
CarService
CarService
CarService
LAXAirport,CA
JFKAirport,NY
JFKAirport,NY
NewYork,NY
JFKAirport,NY
PacificEnergy
7/1/2009
8/4/2009

PennStation,
Newark,NJ
Summit,NJ
LAXAirport,CA
PacificEnergy
NewarkAirport,NJ
NewYork,NY
NewYork,NY
LAXAirport,CA
Destination
Reasonable
fare
Reduction
Summit,NJ
50%
43.15
NewYork,NY
PacificEnergy
LAXAirport,CA
Summit,NJ
JFKAirport,NY
Summit,NJ
RenaissanceHotel,
LongBeach,CA
LAXAirport,CA
Summit,NJ
NewYork,NY
50%
50%
$80fortaxi
50%
$60fortaxi
50%
$80fortaxi
73.04
93.00
100.00
48.15
10.64
47.73
106.00
$80fortaxi
50%
$35fortaxi
100.00
43.15
90.84
PennStation, 50% 43.15

Newark,NJ
Newark,NJ
Newark,NJ
Summit,NJ
50%
43.15
Summit,NJ
50%
45.39
EastMoriches,NY
EastMoriches,NY
RenaissanceHotel,
LongBeach,CA
EastMoriches,NY
RenaissanceHotel,
LongBeach,CA
RenaissanceHotel,
LongBeach,CA
RenaissanceHotel,
LongBeach,CA
PacificEnergy
EastMoriches,NY
EastMoriches,NY
JFKAirport,NY
EastMoriches,NY
LAXAirport,CA
50%
50%
$80fortaxi
110.67
84.66
41.20
50%
$80fortaxi
91.61
41.20
$80fortaxi
41.20
$80fortaxi
41.20
$80fortaxi
50%
50%
$60
50%
$80
41.20
91.61
91.61
19.47
103.20
$35.20
6/8/2009
6/11/2009
6/18/2009
6/25/2009
6/15/2009
6/29/2009
7/2/2009
7/6/2009
7/9/2009
7/13/2009
7/16/2009
7/2/2009
7/6/2009
7/10/2009
7/13/2009
7/17/2009
199.13
115.20
115.20
115.20
199.13
199.13
115.20
214.61
115.20
199.13
115.20
183.22
121.20
183.22
121.20
194.81
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
EastMoriches,NY
PacificEnergy
PacificEnergy
PacificEnergy
EastMoriches,NY
EastMoriches,NY
PacificEnergy
EastMoriches,NY
PacificEnergy
EastMoriches
PacificEnergy
JFKAirport,NY
LAXAirport,CA
JFKAirport,NY
LAXAirport,CA
JFKAirport,NY
JFKAirport,NY
LAXAirport,CA
LAXAirport,CA
LAXAirport,CA
JFKAirport,NY
JFKAirport,NY
LAXAirport,CA
JFKAirport,NY
LAXAirport,CA
JFKAirport,NY
LAXAirport,CA
EastMoriches,NY
PacificEnergy
EastMoriches,NY
PacificEnergy
EastMoriches,NY
50%
$80
$80
$80
50%
50%
$80
50%
$80
50%
$80
50%
$80fortaxi
50%
$80fortaxi
50%
$99.56
$35.20
$35.20
$35.20
$99.57
$99.56
$35.20
$107.30
$35.20
$99.57
$35.20
91.61
41.20
91.61
41.20
97.40
Jesse
DelConte
5/29/2009
6/1/2009
81.60
121.20
CarService
CarService
JFKAirport,NY
LAXAirport,CA
$60
$80
$21.60
41.20
6/5/2009
6/7/2009
90.51
121.20
CarService
CarService
JFKAirport,NY
LAXAirport,CA
$60
$80
$30.51
41.20
6/15/2009
121.20
CarService
LAXAirport,CA
$80
41.20
6/22/2009
121.20
CarService
LAXAirport,CA
$80
41.20
6/28/2009
121.20
CarService
LAXAirport,CA
$80
41.20
6/12/2009
6/19/2009
6/22/2009
6/26/2009
7/3/2009
7/6/2009
78.37
112.47
70.64
114.79
109.82
121.20
CarService
CarService
CarService
CarService
CarService
CarService
JFKAirport,NY
JFKAirport,NY
NewYork,NY
JFKAirport,NY
JFKAirport,NY
LAXAirport,CA
$60
$60
$60
$60
$60
$80
18.37
52.47
10.64
54.79
49.82
41.20
7/10/2009
7/13/2009
7/13/2009
7/17/2009
7/20/2009
7/20/2009
7/24/2009
7/27/2009
7/27/2009
8/3/2009
8/3/2009
8/7/2009
88.30
65.12
121.20
76.16
65.12
121.20
112.03
65.12
121.20
121.20
65.42
86.48
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
JFKAirport,NY
NewYork,NY
LAXAirport,CA
JFKAirport,NY
NewYork,NY
LAXAirport,CA
JFKAirport,NY
NewYork,NY
LAXAirport,CA
LAXAirport,CA
NewYork,NY
JFKAirport,NY
NewYork,NY
RenaissanceHotel,
LongBeach,CA
NewYork,NY
RenaissanceHotel,
LongBeach,CA
RenaissanceHotel,
LongBeach,CA
RenaissanceHotel,
LongBeach,CA
RenaissanceHotel,
LongBeach,CA
NewYork,NY
NewYork,NY
JFKAirport,NY
NewYork,NY
NewYork,NY
RenaissanceHotel,
LongBeach,CA
NewYork,NY
JFKAirport,NY
PacificEnergy
NewYork,NY
JFKAirport,NY
PacificEnergy
NewYork,NY
JFKAirport,NY
PacificEnergy
PacificEnergy
JFKAirport,NY
NewYork,NY
$60
$80
$60
$60
$80
$60
$60
$80
$80
$60
$60
28.30
5.12
41.20
16.16
5.12
41.20
52.03
5.12
41.20
41.20
5.42
26.48

8/10/2009
8/10/2009
8/14/2009
8/17/2009
8/17/2009
121.20
65.42
86.48
121.20
65.42
CarService
CarService
CarService
CarService
CarService

LAXAirport,CA
NewYork,NY
JFKAirport,NY
LAXAirport,CA
NewYork,NY
PacificEnergy
JFKAirport,NY
NewYork,NY
PacificEnergy
JFKAirport,NY
$80
$60
$60
$80
$60
TOTAL
41.20
5.42
26.48
41.20
5.42
4,021.12
Exhibit B
6/2/2009
6/18/2009
7/29/2009
34.90
17.50
18.03
New York, NY
New York, NY
New York, NY
2
1
1
Lunch
Lunch
Lunch
Working meal
Working meal
Working meal
6/3/2009
51.57
Long Beach, CA
Lunch
7/23/2009
13.96
Long Beach, CA
Dinner
Working meal with

colleagues
Working meal
6/5/2009
6/12/2009
6/19/2009
7/10/2009
7/24/2009
7/31/2009
8/7/2009
8/14/2009
13.37
12.37
12.37
11.18
11.81
12.74
22.80
28.42
New York, NY
New York, NY
New York, NY
New York, NY
New York, NY
New York, NY
New York, NY
New York, NY
1
1
1
1
1
1
2
2
Lunch
Lunch
Lunch
Lunch
Lunch
Lunch
Lunch
Lunch
8/27/2009
8/27/2009
41.39
15.23
New York, NY
New York, NY
1
1
Dinner
Lunch
TOTAL
317.83

Working Meal
Working Meal
Working Meal
Working Meal
Working Meal
Working Meal
Working Meal
Working Meal with
colleague(s)
Working Meal
Working Meal
Exhibit C
7/1/2009
7/2/2009
7/7/2009
7/8/2009
7/9/2009
7/10/2009
7/13/2009
7/14/2009
7/15/2009
7/16/2009
7/17/2009
7/20/2009
7/21/2009
7/22/2009
7/23/2009
7/24/2009
7/27/2009
7/28/2009
7/29/2009
7/30/2009
7/31/2009
8/3/2009
8/3/2009
8/4/2009
8/5/2009
8/6/2009
8/7/2009
8/7/2009
8/11/2009
8/12/2009
8/13/2009
8/17/2009
8/18/2009
8/19/2009
8/20/2009
8/21/2009
8/24/2009
8/25/2009
8/26/2009
8/27/2009
8/31/2009
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Scott Winn
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi
Marc Cervi

Travel & Lodging

Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
Travel & Lodging
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$25.00
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
$9.90
Exhibit D
1.
On July 8, 2009, SWW ($825 per hour) and MAC ($550 per hour) (Sr. Managing Dir. and Assoc.
Dir.) attended a meeting. The total time spent including any preparation and non-working travel
time was 22.80 hours for a total fee of $12,292.50.
07/07/09
SWW 6.00
2475.00Travel New York to Long Beach
07/08/09
SWW 5.10
4207.50Goldman on-site visit and meetings in Long Beach
07/09/09
SWW 6.00
2475.00Travel Long Beach to NY
07/08/09
MAC 5.70
3135.00Review status of due diligence request listing prior to meeting

with Lenders. Participate in meeting with Lenders (GS) to
discuss due diligence items, S. Winn, Management.
2.
On August 11, 2009, SWW ($825 per hour), JCD ($395 per hour), and MAC ($550 per hour) (Sr.
Managing Dir., Associate, and Dir.) participated in a conference call. The total time spent
including any preparation time was 5.60 hours for a total fee of $3,542.00.
08/11/09
SWW 1.20
990.00
Conference call to discuss Alaska transition proposal
08/11/09
SWW 1.10
907.50
Discuss Alaska budget with M. Cervi
08/11/09
JCD
0.50
197.50
Call with group to discuss the AK transition deck
08/11/09
JCD
0.60
237.00
Call to discuss the changes that need to be made to the

wind down budget given the AK abandonment budget.
08/11/09
MAC 1.00
550.00
Participate in call with Pachulski, ZC, and Management

regarding draft abandonment report
08/11/09
MAC 1.20
660.00
Participate in call with Pachulski, ZC, and Management

regarding revised draft abandonment report.

PacificEnergyResources
FeeApplicationDetailfortheSecondInterimPeriod
ResponsetoParagraph4ofthePreliminaryFeeAuditorReportGroundTransportationExpense
Billed
Amount
Date
ScottWinn
6/3/2009
6/3/2009
6/3/2009
6/3/2009
6/3/2009
6/15/2009
6/16/2009
6/17/2009
6/17/2009
(1)
Modeof
Transportation
Class
Origin
Destination
149.00
149.00
86.30
25.00
86.30
146.08
186.00
180.00
96.30
Train
Train
CarService
Taxi
CarService
CarService
CarService
CarService
CarService
Business
Business
NA
NA
NA
NA
NA
NA
NA
Summit,NJ
Summit,NJ
LAXAirport,CA
PacificEnergy
NewarkAirport,NJ
Summit,NJ
CourtHouse
NewYork,NY
PacificEnergy
LAXAirport,CA
Summit,NJ
6/16/2009
6/25/2009
7/1/2009
7/1/2009
7/1/2009
7/1/2009
7/7/2009
7/7/2009
7/9/2009
7/9/2009
7/20/2009
70.64
95.47
86.30
25.00
156.00
171.00
186.00
104.99
180.00
86.30
125.84
CarService
CarService
CarService
Taxi
Train
Train
CarService
CarService
CarService
CarService
CarService
NA
NA
NA
NA
First
First
NA
NA
NA
NA
NA
NewYork,NY
NewYork,NY
Summit,NJ
LAXAirport,CA
NewYork,NY
PacificEnergy
NewarkAirport
LaguardiaAirport,NY
JFKAirport,NY
Summit,NJ
Pachulski'sOffices
RenaissanceHotel,LongBeach,CA
NewarkAirport,NJ
LAXAirport,CA
Summit,NJ
NewYork,NY
8/4/2009
8/4/2009
8/4/2009
8/4/2009
8/4/2009
8/7/2009
86.30
201.00
201.00
25.00
86.30
90.78
CarService
Train
Train
Taxi
CarService
CarService
NA
First
First
NA
NA
NA
Summit,NJ
CourtHouse
NewYork,NY
Summit,NJ
Summit,NJ
KevinTomossonie
5/22/2009
5/30/2009
6/1/2009
6/1/2009
6/4/2009
6/5/2009
6/8/2009
6/8/2009
6/11/2009
6/15/2009
6/18/2009
6/22/2009
6/25/2009
6/29/2009
221.34
169.32
7.50
121.20
115.20
183.22
121.20
199.13
115.20
121.20
115.20
121.20
115.20
121.20
CarService
CarService
Taxi
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
JFKAirport,NY
JFKAirport,NY
DeltaTerminal,JFK,NY
LAXAirport,CA
PacificEnergy
JFKAirport,NY
LAXAirport,CA
EastMoriches,NY
PacificEnergy
LAXAirport,CA
PacificEnergy
LAXAirport,CA
PacificEnergy
LAXAirport,CA
EastMoriches,NY
EastMoriches,NY
AmericanTerminal,JFK,NY
LAXAirport,CA
EastMoriches,NY
JFKAirport,NY
LAXAirport,CA
LAXAirport,CA
LAXAirport,CA
PacificEnergy
6/12/2009
6/15/2009
6/19/2009
6/22/2009
6/26/2009
6/29/2009
7/2/2009
7/2/2009
7/6/2009
7/6/2009
7/9/2009
7/10/2009
7/13/2009
7/13/2009
7/16/2009
7/17/2009
183.22
199.13
183.22
79.47
206.40
199.13
115.20
183.22
121.20
214.61
115.20
183.22
121.20
199.13
115.20
194.81
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
JFKAirport,NY
EastMoriches,NY
JFKAirport,NY
NewYork,NY
JFKAirport,NY
EastMoriches,NY
PacificEnergy
JFKAirport,NY
LAXAirport,CA
EastMoriches,NY
PacificEnergy
JFKAirport,NY
LAXAirport,CA
EastMoriches
PacificEnergy
JFKAirport,NY
EastMoriches,NY
JFKAirport,NY
EastMoriches,NY
JFKAirport,NY
EastMoriches,NY
JFKAirport,NY
LAXAirport,CA
EastMoriches,NY
PacificEnergy
JFKAirport,NY
LAXAirport,CA
EastMoriches,NY
PacificEnergy
JFKAirport,NY
LAXAirport,CA
EastMoriches,NY
JesseDelConte
5/29/2009
6/1/2009
6/1/2009
6/5/2009
6/7/2009
6/7/2009
6/15/2009
6/22/2009
6/28/2009
81.60
55.00
121.20
90.51
121.20
263.29
121.20
121.20
121.20
CarService
Taxi
CarService
CarService
CarService
CarService
CarService
CarService
CarService
NA
NA
NA
NA
NA
NA
NA
NA
NA
JFKAirport,NY
NewYork,NY
LAXAirport,CA
JFKAirport,NY
LAXAirport,CA
Southampton,NY
LAXAirport,CA
LAXAirport,CA
LAXAirport,CA
NewYork,NY
JFKAirport,NY
NewYork,NY
JFKAirport,NY
6/12/2009
6/14/2009
6/19/2009
78.37
263.29
112.47
CarService
CarService
CarService
NA
NA
NA
JFKAirport,NY
Southampton,NY
JFKAirport,NY
NewYork,NY
JFKAirport,NY
NewYork,NY
(1)
ResponsetoParagraph4ofthePreliminaryFeeAuditorReportGroundTransportationExpense
Date
Billed
Amount
Modeof
Transportation
Class
Origin
Destination
6/22/2009
6/26/2009
6/28/2009
7/3/2009
7/5/2009
7/6/2009
7/10/2009
7/13/2009
7/13/2009
7/17/2009
7/20/2009
7/20/2009
7/23/2009
7/24/2009
7/27/2009
7/27/2009
7/30/2009
7/30/2009
70.64
114.79
284.31
109.82
263.29
121.20
88.30
65.12
121.20
76.16
65.12
121.20
115.20
112.03
65.12
121.20
65.00
115.20
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
Taxi
CarService
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NewYork,NY
JFKAirport,NY
Southampton,NY
JFKAirport,NY
Southampton,NY
LAXAirport,CA
JFKAirport,NY
NewYork,NY
LAXAirport,CA
JFKAirport,NY
NewYork,NY
LAXAirport,CA
PacificEnergy
JFKAirport,NY
NewYork,NY
LAXAirport,CA
JFKAirport,NY
PacificEnergy
JFKAirport,NY
NewYork,NY
JFKAirport,NY
NewYork,NY
JFKAirport,NY
NewYork,NY
JFKAirport,NY
PacificEnergy
NewYork,NY
JFKAirport,NY
PacificEnergy
LAXAirport,CA
NewYork,NY
JFKAirport,NY
PacificEnergy
NewYork,NY
LAXAirport,CA
8/3/2009
8/3/2009
8/6/2009
8/7/2009
8/10/2009
8/10/2009
8/13/2009
8/14/2009
8/17/2009
8/17/2009
8/20/2009
121.20
65.42
115.20
86.48
121.20
65.42
115.20
86.48
121.20
65.42
115.20
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
CarService
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
NA
LAXAirport,CA
NewYork,NY
PacificEnergy
JFKAirport,NY
LAXAirport,CA
NewYork,NY
PacificEnergy
JFKAirport,NY
LAXAirport,CA
NewYork,NY
PacificEnergy
PacificEnergy
JFKAirport,NY
LAXAirport,CA
NewYork,NY
PacificEnergy
JFKAirport,NY
LAXAirport,CA
NewYork,NY
PacificEnergy
JFKAirport,NY
LAXAirport,CA
Footnote
(1) ThesetwochargesweremistakenlylabeledasAirTransportationexpensesintheJunefeestatement.
ResponsetoParagraph5ofthePreliminaryFeeAuditorReportAirTransportationExpense
Date
ScottWinn
6/3/2009
6/3/2009
6/16/2009
7/7/2009
Billed
Amount
NonBilled
(1)
Amount
Class
Origin
Incorrectdescription.PleaseseeGroundTransportationbreakdownfordetails.
Incorrectdescription.PleaseseeGroundTransportationbreakdownfordetails.
(3)
First
JFK
1,239.20
2,164.00
1,429.00
200.00
First
EWR
KevinTomossonie
6/1/2009
6/4/2009
6/8/2009
6/11/2009
6/15/2009
6/18/2009
6/22/2009
6/25/2009
6/29/2009
7/2/2009
7/6/2009
7/9/2009
7/13/2009
7/16/2009
609.60
609.60
609.60
609.60
609.60
509.60
509.60
509.60
1,143.10
1,143.10
519.60
519.60
524.60
524.60
JesseDelConte
6/1/2009
6/4/2009
6/7/2009
6/11/2009
6/14/2009
6/18/2009
6/22/2009
6/25/2009
6/28/2009
7/2/2009
7/5/2009
7/9/2009
7/13/2009
7/16/2009
7/20/2009
7/23/2009
7/27/2009
7/30/2009
8/3/2009
8/6/2009
8/10/2009
8/13/2009
8/17/2009
8/20/2009
8/31/2009
609.60
609.60
609.60
609.60
614.60
519.60
529.60
519.60
519.60
609.60
519.60
519.60
609.60
614.60
609.60
614.60
614.60
614.60
614.60
614.60
614.60
614.60
619.60
409.20
619.60
(4)
(5)
(5)
Destination
LAX
LAX
RoundTrip
RoundTrip
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
Coach
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
JFK
LAX
MIA
LAX
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
OneWay
Footnotes
(1)
(2)
(3)
(4)
(5)
OneWayor
RoundTrip(2)
Reflectsthepricingdifferencebetweenfirstclassandcoachfares.
Ourresearchconsistentlydemonstratedthatfortheseflightsthereisnopricedifferencebetweenroundtripandonewayfares.
Thenonbilledamountof$2,164.00wasincorrectlybilledtoPacificandwillbedeductedfromtheFebruary2010invoice.
Representsthecumulativeexpensefor6/18/2009.Thisexpensewasbrokendowninthefeestatementasachargeof$559.60and$50.00.
TicketcostsforthesetwoflightswerehigherduetolastminuteflightchangesneartheJuly4thholidayweekend.
ResponsetoParagraph6ofthePreliminaryFeeAuditorReportHotelExpense
Date
Billed
Amount
HotelName
HotelLocation
#ofNights
ChargeType
ScottWinn
6/16/2009
7/7/2009
7/8/2009
217.42
217.42
217.42
RenaissanceHotels&Resorts
LongBeach,CA
LongBeach,CA
LongBeach,CA
1
1
1
Room+Tax
Room+Tax
Room+Tax
KevinTomossonie
6/1/2009
6/2/2009
6/3/2009
6/8/2009
6/9/2009
6/10/2009
6/15/2009
6/16/2009
6/17/2009
6/22/2009
6/23/2009
6/24/2009
6/29/2009
6/30/2009
7/1/2009
7/6/2009
7/7/2009
7/8/2009
7/13/2009
7/14/2009
7/15/2009
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
228.92
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
JesseDelConte
6/1/2009
6/2/2009
6/3/2009
6/7/2009
6/8/2009
6/9/2009
6/10/2009
6/14/2009
6/15/2009
6/16/2009
6/17/2009
6/22/2009
6/23/2009
6/24/2009
6/28/2009
6/29/2009
6/30/2009
7/1/2009
7/5/2009
7/6/2009
7/7/2009
7/8/2009
7/13/2009
7/14/2009
7/15/2009
7/20/2009
7/21/2009
7/22/2009
7/27/2009
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
1
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
ResponsetoParagraph6ofthePreliminaryFeeAuditorReportHotelExpense
Date
7/28/2009
7/29/2009
8/3/2009
8/4/2009
8/5/2009
8/10/2009
8/11/2009
8/12/2009
8/17/2009
8/18/2009
8/19/2009
8/31/2009
Billed
Amount
217.42
217.42
217.42
217.42
217.42
217.42
217.42
217.42
250.00
250.00
250.00
194.42
HotelName
HotelLocation
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
#ofNights
ChargeType
1
1
1
1
1
1
1
1
1
1
1
1
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
Room+Tax
ResponsetoParagraph7ofthePreliminaryFeeAuditorReportMealExpense
Date
Billed
Amount
Location
Numberof
Diners
Meal
Reason
ScottWinn
6/2/2009
6/14/2009
6/16/2009
6/18/2009
7/7/2009
7/29/2009
34.90
10.50
300.00
17.50
48.41
18.03
NewYork,NY
NewYork,NY
LongBeach,CA
NewYork,NY
LongBeach,CA
NewYork,NY
2
1
6
1
1
1
Lunch
Lunch
Dinner
Lunch
Dinner
Lunch
Workingmeal
Workingmeal
Outoftownmealwithclient
Workingmeal
Outoftownmeal
Workingmeal
MarkCervi
6/3/2009
7/8/2009
7/23/2009
51.57
105.32
13.96
LongBeach,CA
LongBeach,CA
LongBeach,CA
3
5
1
Lunch
Lunch
Dinner
Workingmealwithcolleagues
Workinglunchwithlender(GS)
Workingmeal
KevinTomossonie
6/1/2009
6/2/2009
6/2/2009
6/3/2009
6/3/2009
6/4/2009
6/4/2009
6/8/2009
6/9/2009
6/9/2009
6/10/2009
6/10/2009
6/11/2009
6/11/2009
6/11/2009
6/15/2009
6/15/2009
6/16/2009
6/17/2009
6/17/2009
6/18/2009
6/18/2009
6/18/2009
6/22/2009
6/22/2009
6/23/2009
6/23/2009
6/24/2009
6/24/2009
6/25/2009
6/25/2009
6/25/2009
6/29/2009
6/29/2009
6/30/2009
6/30/2009
7/1/2009
7/1/2009
7/1/2009
7/6/2009
7/7/2009
7/7/2009
7/7/2009
7/8/2009
9.36
49.99
40.67
9.55
50.00
4.70
56.52
38.66
15.00
51.60
10.72
33.49
10.72
63.97
57.47
9.40
36.19
9.90
9.90
50.00
9.90
87.68
59.74
15.00
100.00
9.70
49.71
8.35
53.45
9.90
96.47
49.22
13.57
51.47
9.90
100.00
8.38
100.00
66.54
50.00
6.37
113.04
37.66
9.93
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
1
1
2
1
1
1
3
3
1
3
1
3
1
2
3
1
3
1
1
1
1
2
3
1
2
1
3
1
3
1
2
3
1
3
1
2
1
2
3
1
1
3
3
1
Dinner
Dinner
Lunch
Breakfast
Dinner
Breakfast
Lunch
Lunch
Breakfast
Lunch
Breakfast
Lunch
Breakfast
Dinner
Lunch
Breakfast
Lunch
Breakfast
Breakfast
Dinner
Breakfast
Dinner
Lunch
Breakfast
Dinner
Breakfast
Lunch
Breakfast
Lunch
Breakfast
Dinner
Lunch
Breakfast
Lunch
Breakfast
Dinner
Breakfast
Dinner
Lunch
Dinner
Breakfast
Dinner
Lunch
Breakfast
Mealwhiletraveling
Outoftownmeal
Outoftownmealwithcolleague(s)
Outoftownmeal
Outoftownmeal
Outoftownmeal
Outoftownmeal
Outoftownmeal
Outoftownmeal
Mealwhiletraveling
Outoftownmeal
Outoftownmeal
Outoftownmeal
Outoftownmeal
Mealwhiletraveling
Outoftownmeal
Outoftownmeal
Outoftownmeal
Mealwhiletraveling
Outoftownmeal
Outoftownmeal
Outoftownmeal
Outoftownmeal
Outoftownmeal
Date
Billed
Amount
Location
Numberof
Diners
Meal
Reason
7/8/2009
7/9/2009
7/9/2009
7/13/2009
7/13/2009
7/14/2009
7/14/2009
7/15/2009
7/15/2009
7/15/2009
7/16/2009
100.00
8.88
10.98
15.00
67.07
9.93
87.98
9.93
100.00
55.78
9.93
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
2
1
1
1
3
1
3
1
2
3
1
Dinner
Breakfast
Lunch
Breakfast
Dinner
Breakfast
Dinner
Breakfast
Dinner
Lunch
Breakfast
Outoftownmeal
Outoftownmeal
Mealwhiletraveling
Outoftownmeal
Outoftownmeal
Outoftownmeal
JesseDelConte
6/3/2009
6/4/2009
6/5/2009
6/8/2009
6/9/2009
6/10/2009
6/12/2009
6/15/2009
6/16/2009
6/17/2009
6/17/2009
6/19/2009
6/22/2009
6/23/2009
6/24/2009
6/29/2009
6/30/2009
7/2/2009
7/6/2009
7/6/2009
7/8/2009
7/9/2009
7/10/2009
7/13/2009
7/14/2009
7/16/2009
7/20/2009
7/21/2009
7/22/2009
7/22/2009
7/23/2009
7/23/2009
7/24/2009
7/27/2009
7/27/2009
7/28/2009
7/28/2009
7/29/2009
7/29/2009
7/30/2009
7/31/2009
8/3/2009
8/3/2009
8/4/2009
8/5/2009
50.00
100.00
13.37
133.32
137.42
100.00
12.37
150.00
78.14
100.00
46.14
12.37
64.91
87.37
100.00
100.00
47.86
38.29
50.00
41.58
41.42
78.85
11.18
38.32
75.00
150.00
50.00
40.09
50.00
36.39
28.68
24.16
11.81
51.95
27.26
50.00
37.39
50.00
29.39
44.10
12.74
31.87
29.97
21.24
50.00
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
1
2
1
3
3
2
1
3
4
2
2
1
2
2
2
2
3
2
1
2
2
2
1
3
3
3
1
2
1
2
1
1
1
2
2
1
2
1
2
2
1
1
2
2
1
Breakfast
Dinner
Lunch
Dinner
Dinner
Dinner
Lunch
Dinner
Lunch
Dinner
Lunch
Lunch
Dinner
Dinner
Dinner
Dinner
Lunch
Lunch
Dinner
Lunch
Lunch
Dinner
Lunch
Lunch
Lunch
Dinner
Dinner
Lunch
Dinner
Lunch
Dinner
Lunch
Lunch
Dinner
Lunch
Dinner
Lunch
Dinner
Lunch
Lunch
Lunch
Dinner
Lunch
Lunch
Dinner
Outoftownmeal
WorkingMeal
WorkingMeal
WorkingMeal
Outoftownmeal
WorkingMeal
Outoftownmeal
Outoftownmeal
Outoftownmeal
Outoftownmeal
WorkingMeal
Outoftownmeal
Outoftownmeal
WorkingMeal
Outoftownmeal
Outoftownmeal
Date
8/5/2009
8/6/2009
8/7/2009
8/10/2009
8/10/2009
8/11/2009
8/11/2009
8/12/2009
8/12/2009
8/13/2009
8/14/2009
8/17/2009
8/17/2009
8/18/2009
8/18/2009
8/19/2009
8/19/2009
8/24/2009
8/27/2009
8/27/2009
8/31/2009
8/31/2009
Billed
Amount
27.91
16.87
22.80
50.00
35.30
45.15
37.44
50.00
32.11
17.94
28.42
50.00
17.14
49.14
34.97
38.58
18.71
48.92
41.39
15.23
47.81
19.15
Location
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
LongBeach,CA
NewYork,NY
NewYork,NY
LongBeach,CA
LongBeach,CA
Numberof
Diners
2
1
2
1
2
1
2
1
2
2
2
1
2
1
2
1
2
1
1
1
1
2
Meal
Lunch
Dinner
Lunch
Dinner
Lunch
Dinner
Lunch
Dinner
Lunch
Lunch
Lunch
Dinner
Lunch
Dinner
Lunch
Dinner
Lunch
Dinner
Dinner
Lunch
Dinner
Lunch
Reason
Outoftownmeal
WorkingMeal
Outoftownmeal
Outoftownmeal
Outoftownmeal
WorkingMealwithcolleague(s)
Outoftownmeal
Outoftownmeal
Outoftownmeal
Outoftownmeal
WorkingMeal
WorkingMeal
Outoftownmeal
ResponsetoParagraph8(ExhibitA)ofthePreliminaryFeeAuditorReportTravel&Lodging
Billed
Amount
Date
Modeof
Transportation
Origin
Destination
Explanation
MarkCervi
7/1/2009
9.90
PersonalCar
7/2/2009
9.90
PersonalCar
7/7/2009
9.90
PersonalCar
7/8/2009
9.90
PersonalCar
7/9/2009
9.90
PersonalCar
7/10/2009
9.90
PersonalCar
7/13/2009
9.90
PersonalCar
7/14/2009
9.90
PersonalCar
7/15/2009
9.90
PersonalCar
7/16/2009
9.90
PersonalCar
7/17/2009
9.90
PersonalCar
7/20/2009
9.90
PersonalCar
7/21/2009
9.90
PersonalCar
7/22/2009
9.90
PersonalCar
7/23/2009
9.90
PersonalCar
7/24/2009
9.90
PersonalCar
7/27/2009
9.90
PersonalCar
7/28/2009
9.90
PersonalCar
7/29/2009
9.90
PersonalCar
7/30/2009
9.90
PersonalCar
7/31/2009
9.90
PersonalCar
8/3/2009
9.90
PersonalCar
8/4/2009
9.90
PersonalCar
8/5/2009
9.90
PersonalCar
8/6/2009
9.90
PersonalCar
8/7/2009
9.90
PersonalCar
9.90
PersonalCar
8/11/2009
9.90
PersonalCar
8/12/2009
9.90
PersonalCar
8/13/2009
9.90
PersonalCar
8/17/2009
9.90
PersonalCar
8/18/2009
9.90
PersonalCar
8/19/2009
9.90
PersonalCar
8/20/2009
9.90
PersonalCar
8/21/2009
9.90
PersonalCar
8/22/2009
9.90
PersonalCar
8/23/2009
9.90
PersonalCar
8/24/2009
9.90
PersonalCar
8/7/2009
(1)
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
Page1of2
111WestOceanBoulevard
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
Mileage:18milestimes$0.55per
mile=$9.90
mile=$9.91
mile=$9.92
mile=$9.93
mile=$9.94
mile=$9.95
mile=$9.96
mile=$9.97
mile=$9.98
mile=$9.99
mile=$9.100
mile=$9.101
mile=$9.102
mile=$9.103
mile=$9.104
mile=$9.105
mile=$9.106
mile=$9.107
mile=$9.108
mile=$9.109
mile=$9.110
mile=$9.111
mile=$9.112
mile=$9.113
mile=$9.114
mile=$9.115
mile=$9.116
mile=$9.117
mile=$9.118
mile=$9.119
mile=$9.120
mile=$9.121
mile=$9.122
mile=$9.123
mile=$9.124
mile=$9.125
mile=$9.126
mile=$9.127
ResponsetoParagraph8(ExhibitA)ofthePreliminaryFeeAuditorReportTravel&Lodging
Date
Billed
Amount
Modeof
Transportation
8/25/2009
9.90
PersonalCar
8/26/2009
9.90
PersonalCar
8/27/2009
9.90
PersonalCar
8/31/2009
9.90
PersonalCar
25.00
TravelAgentFee
Origin
Destination
Explanation
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
4464FalconAve
LongBeachCA90807
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
LongBeach,CA90802
mile=$9.128
mile=$9.129
mile=$9.130
mile=$9.131
NA
NA
FeeforAmtrackTicketfromNYto
Deleware
ScottWinn
8/3/2009
Footnote
(1) Thisentrywasmisdatedonthefeestatement.ThedateshouldhavebeenreportatAugust10,2009.
Page2of2
ResponsetoParagraph9ofthePreliminaryFeeAuditorReportTelephonePremiereGlobalServices
May09
1,998
2,086
4,084
$278.06
$0.07
CallLeader
ScottWinn
WinnMinutes
CerviMinutes
TotalMinutes
PerMinute
Minutes
23
23
22
16
15
14
14
13
13
8
41
38
38
31
67
66
64
65
63
62
63
62
32
32
31
4
30
30
30
28
28
24
8
19
60
60
51
59
57
48
39
June09
254
3,076
3,330
$155.45
$ 0.05
CallLeader
ScottWinn
July09
WinnMinutes
CerviMinutes
TotalMinutes
PerMinute
Minutes
TotalScottWinn
MarkCervi
27
26
4
25
25
25
23
19
27
17
12
19
5
254
29
22
28
40
24
36
34
6
8
31
30
29
28
26
11
6
27
27
3
49
48
48
48
47
31
45
Page1of3
112
7,108
7,220
$360.97
$0.05
CallLeader
ScottWinn
TotalScottWinn
MarkCervi
WinnMinutes
CerviMinutes
TotalMinutes
PerMinute
Minutes
17
17
16
16
46
112
63
134
133
131
131
28
49
107
74
73
72
38
36
36
36
35
24
46
44
43
42
42
42
41
40
40
40
8
61
60
56
225
225
225
May09
TotalScottWinn
MarkCervi
June09
39
37
37
37
36
31
62
62
60
53
53
1,998
July09
45
39
257
36
36
35
36
36
35
35
35
36
34
34
34
33
25
6
33
33
32
29
66
66
97
13
63
63
93
25
52
32
69
35
65
63
21
21
19
50
48
28
34
32
31
30
77
77
74
17
45
45
44
44
24
41
24
5
30
41
40
28
40
39
38
37
30
10
28
28
28
27
26
20
8
18
15
13
64
64
64
63
63
63
59
68
58
Page2of3
222
61
55
62
31
40
75
74
70
3
32
70
69
61
68
67
66
28
34
63
64
53
39
39
21
9
18
17
16
133
118
119
95
125
121
34
34
37
34
34
33
32
18
30
27
18
43
136
111
131
May09
TotalMarkCervi
67
67
67
57
65
53
12
23
22
21
21
20
19
19
16
44
41
42
28
2,086
Grandtotal
4,084
June09
TotalMarkCervi
Grandtotal
July09
3076
3,330
TotalMarkCervi
Grandtotal
Page3of3
131
109
83
94
105
104
104
103
4
87
93
87
34
26
38
38
37
33
10
14
30
29
29
29
29
28
28
24
8
19
16
12
8
7
4
4
7108
7,220

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UNITED STATES BANKRUPTCY COURT

FEE AUDITORS FINAL REPORT REGARDING

Zolfo Cooper Management, LLC (Zolfo Cooper), was retained to provide

restructuring management services to the debtors-in-possession. In the Application, Zolfo Cooper

In conducting this audit and reaching the conclusions and recommendations

Thus, for these rail fares, we will recommend a

FEE AUDITORS FINAL REPORT - Page 2

See http://www.nyc.gov/html/tlc/html/passenger/taxicab_rate.shtml. Additionally, we

FEE AUDITORS FINAL REPORT - Page 4

In our initial report, we noted several inadequately detailed telephone expenses:

Telephone - Premiere Global Services

of the Debtors and would be needed to participate in any meeting that

FEE AUDITORS FINAL REPORT - Page 7

Thus, we recommend final approval of fees totaling $1,012,995.25 and expenses

FEE AUDITORS FINAL REPORT - Page 8

FEE AUDITORS FINAL REPORT - Page 9

Canadian Counsel to the Debtors

Co-Counsel to the Official Committee of

FEE AUDITORS FINAL REPORT - Page 10

FEE AUDITORS FINAL REPORT - Page 11

PennStation, 50% 43.15

FEE AUDITORS FINAL REPORT - Page 12

FEE AUDITORS FINAL REPORT - Page 13

Working meal with

FEE AUDITORS FINAL REPORT - Page 14

FEE AUDITORS FINAL REPORT - Page 15

Travel & Lodging

2475.00Travel New York to Long Beach

4207.50Goldman on-site visit and meetings in Long Beach

2475.00Travel Long Beach to NY

3135.00Review status of due diligence request listing prior to meeting

Conference call to discuss Alaska transition proposal

Discuss Alaska budget with M. Cervi

Call with group to discuss the AK transition deck

Call to discuss the changes that need to be made to the

Participate in call with Pachulski, ZC, and Management

Participate in call with Pachulski, ZC, and Management

FEE AUDITORS FINAL REPORT - Page 16

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