| ASC Central America LDC |
| ATSI Communications Inc |
| Aleon SRL |
| Aleris International Inc (fka IMCO Recycling Inc) |
| American Airlines Inc |
| American Axle & Manufacturing Holdings Inc |
| American Soft S.A. |
| Apex Asia LDC |
| Asiavest Partners Global Strategy Fund Ltd |
| Aspen Technology Inc |
| Avalon Re Ltd |
| BNDES aka Banco Nacional de Desenvolvimento Economico e Social SA |
| Bally Total Fitness Holding Corp |
| Banco BBM |
| Banco Cruzeiro do Sul S.A. |
| Banco Dominicano del Progreso |
| Bear Stearns Cos Inc |
| Berry Plastics Corp |
| Blockbuster Inc |
| Braskem SA |
| Cable & Wireless PLC |
| Cash Plus Ltd |
| DIRECTV Group Inc, The (fka Hughes Electronics Corp) |
| Delta Air Lines Inc |
| Desarrollo de Acuerdos Comerciales SA |
| Diomed Holdings Inc |
| Diomed Holdings Inc (fka Natexco Corp) |
| Doral Financial Corp |
| Drake Global Bond Fund Euro Ltd, The |
| EL SALVADOR |
| Ediltel SRL |
| Frontier Airlines |
| General Motors Corp |
| Global Challenge Fund Ltd |
| Global Crossing Ltd |
| Global Environmental Energy Corp |
| Harvest Natural Resources Inc |
| Honeywell Industrial Holdings |
| Lidji SA |
| Marathon Power ETA Ltd |
| Marathon Power Nicaragua Ltd |
| Movie Gallery Inc |
| Northwest Airlines Corp |
| PDVSA aka Petroleos de Venezuela SA |
| Packaging Paper SRL |
| Pesquera Diego Primero SA |
| PolyOne Corp |
| Priceline.com Inc |
| Qatargas Downstream Holdings LDC |
| Qatargas Upstream Holdings LDC |
| Refco Diversified |
| Remy Worldwide Holdings Inc |
| Revlon Inc |
| Rocco Valenti SA |
| SKK Holding Co Ltd |
| Salamanca SA |
| Sea Containers Ltd |
| Shiodometower Funding Corp |
| Smurfit Kappa Acquisitions |
| Springfleet International |
| Standard & Poor's (aka Standard & Poor's Ratings Services/New York) |
| TELEMAR aka Tele Norte Leste Participacoes SA |
| Tele Norte Leste Participacoes S.A. |
| Tricom SA |
| Triola SRL |
| UC Partners Ltd |
| Uniao de Bancos Brasileiros SA |
| Valbamar S.R.L. |
| Veritas High Yield Arbitrage Fund Ltd |
| Westways Funding VII Ltd |
| Westways Funding X Ltd |
|
| Akin Gump Strauss Hauer & Feld |
| AlixPartners |
| Cadwalader, Wickersham & Taft |
| Davis Polk & Wardwell |
| Davis Polk & Wardwell
|
| Ernst & Young |
| Houlihan Lokey Howard & Zukin |
| Kirkland & Ellis |
| Mesirow Financial Consulting |
| The Blackstone Group |