| AAR Corp |
| Accomodate Steel Building Systems Ltd |
| Air New Zealand Ltd |
| ArvinMeritor Inc |
| Avis Budget Group Inc |
| BGP Global Pty Ltd |
| BHK Inc. |
| Barbarossa Ltd. |
| Bausch & Lomb Inc |
| Birchmill Pty Ltd |
| Blockbuster Inc |
| Blue Ocean Holdings Ltd |
| Blues Contracting Ltd |
| Brand DNA Advertising Agency Ltd |
| Central Unity International Ltd |
| Chemtura Corp fka Crompton Corp |
| Chrysler LLC |
| Daewoo Electronic Components Co., Ltd. |
| Deugro Australia Pty ltd |
| Drews Recycling Pty Ltd |
| Fox & Fox Ltd. |
| Global Broadcast News Ltd |
| Hasbro Inc |
| Henry Property Services Ltd. |
| Hexion Specialty Chemicals Inc |
| Holy Most Ltd |
| Hynix Semiconductor Inc |
| Jabil Circuit Inc |
| Japan Airlines International Co Ltd [formerly Japan Airlines Co Ltd] |
| Jaralaw Nominees Pty Ltd |
| Jiangxi Copper Co Ltd |
| KLR Property Development Pty Ltd |
| Kilsyth Bargain Centre Pty. Ltd. |
| Lok Housing & Constructions Ltd |
| MBF Discount Card International |
| MEGA Brands Inc |
| Malaysian Airline System Bhd |
| Marine Merchants Ltd. |
| Mazda Motor Corp |
| Mcquinn Brothers Pty Ltd |
| Metropolitan Bank & Trust Co |
| NOVA Corp. |
| Nylex Ltd |
| PDVSA aka Petroleos de Venezuela SA |
| PT Arpeni Pratama Ocean Line Tbk |
| PT Dirgantara Indonesia |
| Peabody Energy Corp |
| Perusahaan Listrik Negara PT |
| Philippine Long Distance & Telephone Co aka PLDT |
| Photo Enterprises Ltd. |
| Porto's NP Ltd. |
| Prd Electronics Ltd |
| PropertyFinance Group Ltd |
| Proxmia Alpha Ltd |
| Putera Capital Bhd |
| Ryan Farm Machinery Pty Ltd |
| Sanyo Electric Co Ltd |
| Sapporo Holdings Ltd |
| Senba Kitcho K.K. |
| Softbank Corp |
| Southern Iron & Steel Company Ltd |
| Suna Ltd |
| Sunway Infrastructure |
| Symbion Health Ltd |
| Tallison (Hong Kong) Ltd |
| Tata Power Co Ltd |
| Telekomunikasi Indonesia Tbk PT |
| Tony Yang Hong Kong Ltd |
| Towerflex Pty Ltd |
| Woodlands Commercial Furniture Pty Ltd |
| Xerium Technologies Inc |
|
| Inland Revenue Department
|
| Kirkland & Ellis |