UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE In re: Chapter 11 Case No.

08-11586 KG MERVYNS HOLDINGS, LLC, et aL, Joirtly Administered Objcctions Due: 10/16/08 t 4:00 p.m. Heating Date: 10/21/08 ia 2:00 p.m.

Debtors.

RE-NOTICE OF MOTION lO: SEE ATIACI lED SERVICE LIST

PLEASE TAKE NOI1CE that the Motion o/Aiighty

Jine.

Inc. toi Allowance of

;ldininislra!iie EXpenSe la/in Pursuant 10 11 U.S.C.5O3h9 Motion" was filed on

October 1.2008. PLEASE TAKE FURTHER NOTICE that responses to the Motion, if any. must he filed no later than October 16, 2008. At the same time, you must also serve a copy of

the response upon the undersigned counsel. PLEASE TAKE FURTHER NOTICE that the hearing on the Motion will he held October 21, 20 8 at 2:0 p.m.on before the honorable Kevin Gross in the United States

Bankruptcy Court for the District of Delaware. IF NO RESPONSES ARE FILED AND SERVED IN ACCORDANCE WITI-I TillS NOTICE. THE COURT MAY GRANT THE RELIEF DEMANDED BY FIlE MOTION WITHOUT FURTHER NOTICE OR I-TEARING. Dated: September 30, 2008 R ert A. Peterson Attorney for Mighty Fine, Inc. 1451 Glenneyre Street Laguna Beach, CA 92651 949 376-6500 949 376-6522 F

0q/v(*)

0811586081009000000000003

#N

____

_____________

UNITED STATES BANKRUPTCY COURT IISTRICT OF DELAWARE In re: Chapter 11 CaseNo.08-l1586KG MERVYNS HOLDINGS, LLC. et al.. Jointly Administered Debtors. Objections Due: 10/16/08 i 4:00 p.m. Hearing Date: 10/21/08 i 2:00 p.m.

MOTION OF MIGHTY FUE, INC. FOR ALLOWANCE OF ADMINISTRATIVE EXPENSE CLAIM PURSUANT TO ilL U.S C. 503b Mighty Fine. Inc. Mighty Fine", by and lhrough its undersigned counsel. hereby moves the Court for entry of an Order, pursuant to ii U.S.C. b9 and

507a2, allowing an administrative expense claim the Motion". In support of this Motion Mighty Fine respectfully states as follows: AND VENUE JURISDCTION I. This Court has jurisdiction to hear and decide this Motion pursuant to 28

U.S.C. I57 and 1334. This matter is a core proceeding under 28 U.S.C. Venue is proper beIire this Court pursuant to 28 U.S.C 1408 and 1409. BACKGROUND 2.

157b2.

On July 29. 2008, the Petition Date", each of the above-referenced

Debtors the Iebtors" filed voluntary petitions for elief under title 11 of the United States Code as amended, the Bankruptcy Code" in the United States Bankruptcy Court for the District of Delaware the Court". 3. The Debtors continue to operate their businesses and manage their affairs

as debtors-in-possession pursuant to section 1107a ard 1108 of the Bankruptcy Code.

The Debtors in this case, along vith the last four digits of their federal tax identilication numbers for each of the Debtors, are Mervyns Holdings, EEC 7931, Mervyns LLC 4456 and Mervyns Brands 8850.

4.

Mighty Fine has been and continues to be a valued vendor of womans

and junior misses and clothing the "Goods" to the Debtors. Iuring tI1e twenty 20 days proceeding the Petition Date, Mighty Fine sold Goods on credit to the Debtors in the ordinary course of the Debtors business for which Mighty Fine has not been paid. The Goods received by the Debtors during the twenty days prior to the Petition Date have a value of at least $156740.40. REQUESTED 5. RELIEF

The amounts currently due and owing to Mighty Fine for the Goods

received by the Debtors during the twenty days prior to the Petition Iate are compensable as an administrative claim under section 03b9 of the Bankruptcy Code

and are entitled to an administrative expense priority under Section 507a2 of the Bankruptcy Code. 6. Section 503b9 provides "[ajfter notice and a hearing, there shall be

allowed administrative expenses...including -9 the alue of any goods received by the debtor within 20 days before the date of commencement of a cause under this title in which the goods have been sold to the debtor in the ordinary course of such debtors business." U.S.C. 503h9, 7. Here, Mighty Fine satisfies each staLutory requirement for a section

503b9 claim. First, pursuant to Uniform Commercial Code UCC" 2-1031, receipt of goods means taking physical possession of the goods by the buyer. See also
Jrjco Steel
1*,

/fl ie

LIX, 282 B.R. 318. 323-24 Bankr. 1. Del. 2002. Detailed herein is a

complete listing of the unpaid Goods received by Debtors during the twenty days prior to the Petition Date. 8. Second, the Goods were sold to the Debtors in their ordinary course of

business. The UCC defines "goods" to mean "all things which are movable at the time of identification to the contract for sale. goods..." See UCC misses clothing. The term ircludes. .specifically manufactured
.

2*_l03lk.

Mighty Fine is a wholesaler of women s and junior

Debtors are a chain of department stores in the business of selling.

among other things. womens clothing and apparel, and in this capacity, ordered and purchased the Goods from Mighty Fine in order to sell the Goods to their customers in the ordinary course of their business. 9. Third, the value of the Goods is established by the invoice amount. As set

forth herein, the total value of the Goods received by th Debtors during the twenty days prior to the Petition Date was at least $156,740.40. Sec In re Patient Ethic. Media. Inc., 221 BR. 97, 104 Bankr. S.D.N.Y. 1998 contract rate is presumed to set the reasonable value of administrative expense claim. Date July 18. 2008 July 18, 2008 .July 18. 2008 July 16, 2008 July 16, 2008 .luly 16,2008 CUSTOMER ORDER # 507818 508365 514174 508366 514182 507819 135648 135649 135652 135650 135651 135653 Total INVOICE #vDeli ery Amount 51512.00 $9796.8 $95418.00 $4773.60 $44232.00 $1008.00 $156,740.40

True and correct copies of the invoice are attached hereto and marked Exhibits A
-

F. 10. Because the Goods were i received by the Debtors within 20 days before

the Petition Date, ii sold to the Debtors in the ordinary course of their business, and iii received in the ordinary course of the Debtors business, Mighty Fine is entitled to and allowed administrative expense claim in the amount of at least $156,740.40. 11. By this Motion, Mighty Fine seeks allowance of at least $1 56.740.40 for

the Goods received by the Debtors within twenty 20 lays prior to the Petition Date. WHEREFORE, Mighty Fine respectfully requests the entry of an order; allowing an administrative expense claim under section 503b,L9 of the Bankruptcy Code in an amount at least $156,740.40, and granting such other aad further relief as may be just and

proper. A copy of the proposed Order is attached hereto and marked Exhibit G.

Dated: September 30, 2008 Robert A. Peterson Attorney for Mighty Fine, Inc. 1451 Glenneyre Sired Laguna Beach, CA 9265 1 949 376-6500 949 376-6522 F

EXHIBIT A

MI.HIY FINE

2010 E 15TH ST LOS ANGELES C A 90021.2 Phone: 213 627.2498 FAX: 213 226.8192 Customer Service: ALAN BUCKLEY 213 234.3951
REMIT CIT C/a P 0 TO:
-

INVOI C
NUMBE F 13564 8

INVOICE DPL
COMMERCIAL FINE

GROUP MIGHTY BOX

07/16/08

1036
NC 28201 US

CHARLOTTE,

PAY
BILL

IN US DOLLARS
ACCT: MERVYN

TO:

VND#: 057935

SHIP

TO:

DUE DATE 08/ 15/C 8

HERVYNS

MERVYNS MEP.VYNS ONTARIO US 1015 ONTARIO,

ACCOUNTS PAYABLE
22301 FOOTHILL CA BLVD HAYWARD, 94541

#00996
DISTRIBUTION AVENUE 91761 US CA CENTER

VINTAGE

APPV

JKMIELEO71

STORE

DEPT

CUSTOMER

P0

FCTR

ACCT

ORDER. NO.

PICK

NO

SLSP1 NWS XL

SLSP2

TERMS NET 30 DAYS

SHIPPED

VIA

00996

963

0000507818
JRt PPK

0138827
XSS

29022
L

1001774:L
XLXXLl 32L

EF

CONSOLIDATOR

STYLE MFO2SSB1 I NEED A

COLOR LABEL SOB HERO MERVIN,

DM/PK

..

TOTAL
.

PRICE 525

AMCtJN 75

1221A

JRE

:441
i.i: / MERVYNS POINT

144

/
WHI

STEEL

GREY

MERVYNS

X0585B1 O11LY
DATE

MXUVYN
CAP

1221A SLVT

JRE

144

5 25

75

SUPERHEROES

WHITE

FOB ORIGIN BACK ORDER 00

-

SHIPPING

POINT

SHIPPING

NOT AUTHORIZED TYPES 07/07/2008 DATE AT DC:

OTEER

IN-STORE EXPECTED

DATE:

RECEIPT

07/03/2008

its 1 rI Cainditinits Cisi ins br da inaged or shorted merchandise must be Ieccpcl to later tItan 7 days lolbowing the receipt of the merchindise. Returns II be cceptcd onts with prior written authorization from Iiglity Fine, Inc. All retitrits tic subject to restocking fees.

Page Sub Totals

Units
288

Merchandise
1,512

Total

Units

Sub Total DiSC, Amount

1,

12

288 DUPLICATE Page: 08/13/08 1 03:02:12 P4 #

48
CTNS

Freight/Ins. Tax Amount

12700
WEIGHT

Total

$1

112

PAY LAST AMOUNT SHOWN

EXHIBIT B

I S FINE

2010 E 15TH ST

7e
BILL TO: VND#:

LOS ANGELES CA 90021.2823 Phone: 213 627-2498 FAX: 213 2268792 Customer Service: ALAN BUCKLEY 213 2343957
REMIT TO:

INVOI CE
NUMBER 135649 INVOICE DA

Tr:,tt; t11iK
CIT GROUP - COMMERCIAL MIGHTY FINE P 0 BOX 1036
CHARLOTTE, NC

07

16

08

1c/0

28201

US
DOLLARS

PAY

IN JS

057935

SHIP TO:
MERVYNS

ACCT#: MERVYN

DUE DATE 08/15

ME RVYNS
ACCOUNTS PAYABLE BLVD

22301

FOOTHILL

HAYWARD,

CA 94541

US

#100996 ONTARIO DYSTP.IBUTION CENTER 1015 VINTAGE AVENUE ONTARIO, CA 91761 US

MERVYNS

/ 08 APPV #

JKAHE LE

STORE

DEPT

CUSTOMER P0

FCTR. ACCT 0138827

P51< <S S

ORDER

NO.

PICK NO. 10017025

SLSP1
NWS 4X1.
,

SLSP2 EF
I

TERMS NET 30 DAYS

SHIPPED VIA
CONSOLIDATOR

00996

963

0000508365

29030
M
I

XL

XXI

3>:L

TTTT
STYLE X3SSSBS COLORLABEL FFR DM/PK 1221A JRE FRY

JH-T
TOTAL 1884 PRICE 520 AMCUN 9791

: HERVYN[
/

t
HERVYNS

COMIC SNOOPY IJOODSTOCK

FRENCH

FOB ORIGIN SHIPPING

BACK OT
-

POINT

SHIPPING POINT

ORDER NOT AUTHORIZED

OTHER TYPES

IN-STORE:

DATE:

07/16/2008 07/12/2008

EXPECTED

RECEIPT DATE AT DC:

I crow ant Conditions: Claims for damaged or shorted merchandise must be received rio later than 7 days follossitig the receipt of the merchatidise Returns viII hc accepted only with prior written authorization Irorn MightY Fine, Inc. -Il reiiriis tie subject to restocking fees.

Page

Units Totals 1884

Merchandise 9,796

Sub

Total

Units

Sub

Total Amount

9,796

Disc.

1884
***

Freight/Ins.
Tax Amount Total S9, 76

DUPLICATE Page:

08/13/08 1

03:02:12

PM
*

314 CTNS

628.00 WEIGHT

PAY LAST AMOUNT SHOWN

EXHIBIT C

MIGHTY FINE 2O1OE1STHST LOS ANGELES CA 90021 -2823 Phone: 213 62 -2498 FAX: 213 226-8792 Customer Service: JILL SMITH 213 234-3931
TR,:flISIfRh. REMIT CIT

INVOICE
NTJNBEP. 135652

TO:
-

INVOICE DA
COMMERCIAL

GROUP

07/16/C 8

C/0 MIGHTY FINE P 0 BOX 1036

CHARLOTTE, MC 28201 US

PAY IN US DOLLARS
BILL TO: ME P VYN S ACCOUNTS 22301 PAYABLE BLVD Us VND#: 057935

SHIP TO:
MERVYNS MERVYNS #00996

ACCT#:

MERVYN

DUE DATE 08/ 15 /0 8

FOOTHILL CA

HAYWARD,

94541

ONTARIO DISTRIBUTION 1015 VINT7iCE AVENuE

ONTARIO, CA 91761 US

CENTER

APPV # JKA,HELEO7J

STORE 00996

DEPT 963
,

CUSTOMER P0 0000514174 pRO EPH

FCTR ACCT 0138827 <S S

ORDER NO. 30443

N L Xl

PICK NO 10017726
XXI 331

SLSP1

SLSP2

TERMS NET 30 DAYS

SHIPPED

VIA

:
lxi

EF

CONSOLIDATOR

STYLE NFO 97 V Ft ELMOSIZE HEO9HVY1

COLORiABEL!DM/PK
WIlT MERVIN 1221A / HERVYNS }CRVYN JRE SlOe

TOTAL 1428

PRICE 9 50

AMOUN 13,568

WHITE HG?

1221k. JRE

1644
MERVTNS
1644

1644

50

15

615

PEANUTS COMIC MFO99VF1 MUSICAL -SF100VF1

SKETCHY NOTES

STRIP

HEATHER GREY

WHT

MERVTN

1221A

,TRE

1644

9.50

15, 618

/
WHT

WHITE

MERVYHS

MERVIN

1221k

JRE

1369

50

12,998

HR SKULLS

WHITE

MERVYNS IRE, l500 1500 9 50 14,250

HF101VF1
935 HR

eLK

MERVIN

1221A
SCRVYNS 1221A

SPLATTER

BLACK

MF1O2VFS
SCRIBBLE

OLE
SESAME ST

MERVIN

JRE 1500

1500

9.50

14,250

BLACK

NERVYNS RE 960 r 960 9 SI 9,120

x113VT3 HR SKULLS FOB

VRE

MERVIN

1221k MERVYNS

VINTAGE RED SHIPPING

ORIGIN

POINT

:SHIPPING

POINT

BACK ORDER NOT AUTHORIZED OT

-

OTHER TYPES

IN-STORE DATE 07/22/2008 EXPECTED RECEIPT DATE AT DC: 07/18/2008

Ferins ijul Conditions: Claims for damaged or shorted merchandise must he reeeisel rio later than 7 lays lotlowiug the receipt of the merchandise. Returns
will he accepted only with prior written authorization from Mighty Fine. Inc. -511 returns are objeet to restocking lees.

Page Sub Totals

Units 10044

Merohandise
95 418

Total

Units

Sub Total Disc. Amount Freight/Ins. Tax Amount

95

418

10044 DUPLICATE
***

08/13/08 1

03:02:13

PM II

1674

9977,00

Total
PAY LAST

$95, 418 AMOUNT SHOWN

Page:

CTNS

WEIGHT

EXHIBIT D

fl,ufl
I

rinc

2010 E 15TH ST LOS ANGELES CA 91021.2823 Phone: 213 627-2498 FAX: 213 226.8792 Customer Service: AANI BUCKLEY 213 234-3957
REMIT TO: CIT GROUP - COt-fERCIAL dO MIGHTY FINE P 0 BOX 1036 CHARLOTTE, NC 28201 PAY IN BILL TO;
HERVYNS ACCOUNTS 22301 PAYABLE BLVD VND#: 057935

INVOICE
NVNER

135650

INVOICE DATE
07/16/08

US iS DOLLARS
ACCT#: MERVYN

SHIP TO;
I MERVYNS MERVYNS

DUE DATE 08/15/08

#00997 DC

FOOTHILL

HAYWARD,

CA 94541 US

NORTHERN CALIFORNIA 48200 FREMONT BLVD

APPV
US

FREMONT,

CA 94538

JKA}iE LE

STORE
00997

DEPT

CUSTOMER DO

FCTR ACCT

ORDER NO.

PICK NO. 10017026

XL OX].

SLSP1
NWS XL.

SLSP2 EF

TERMS NET 30 DAYS

SHIPPED VIA
CONSOLIDATED

963

0000508366
IJPE P5K]

0138827
XSS N

29031
L

-ISTYLE X3855B1 COLOR!LABELIDM/P1c1 FFR MERVN 1221A JRE 918 RVTNS TOTAL 918 PRICE 5 20 AMOUNT 4,777 67

COMIC SNOOPY WOODSTOCK FOB BACK OT

-

FRENCH FRY

ORIGIN

SHIPPING

POINT

SHIPPING POINT

ORDER NOT AUTHORIZED

OTHER TYPES
DATE; 07/16/2008

IN-STORE

EXPECTED RECEIPT DATE AT DC:

07/12/2008

I crIlI and

Iridillons: Claims for damaged or shorted merchandise muSt be

Page

Units

Merchandise
4,773 60

received no later than 7 days following the receipt of the merchandise. Returns

Sub

Totals

918

Sill be accepted only with prior written authorization from Mighty Fine, Inc. lI returns are iubjeer to resocking fees.

Total

Units

Sub Total DiSC. Amount Freight/Ins Tax Amount

4,773

60

918
***

DUPLICATE

***

08/13/08 1

03:02:15

PM

153 8 CTNS

306.00 WEIGHT

Page:

54,773 Total PAY LAST AMOUNT SHOWN

60

EXHIBIT E

MIGHTY FINE

2OIOE15THST
LOS ANGELES CA 91021-2823

INVOICE
NUMBER 135651

Phone: 213 627-2498 FAX; 213 226-8792 Customer Service: JILL SMITH 213 234-3931
0 REMIT CIT TO:
-

INVOICE
GROUP COI-Q4ERCIAL

DATE

07/1 6/08

C/0 MIGHTY FINE P 0 BOX 1036

CHARLOTTE,

NC 28201

US

PAY IN US DOLLARS
BILL

TO;

VND#:

057935

SHIP TO:
MERVYNS MERVYNS NORTHERN

ACCT#: MERVYN #00997

CALIFORNIA DC

DUE DATE 08/15/08 APPV

MERVYNS ACCOUNTS PAYABLE

22301

FOOTHILL BLVD CA 94541 US

HAYJARD,

48200

FREMONT,

FREMONT BLVD CA 94538 uS

# / 1.

JKAHELEO7

STORE 00997

DEPT
,

CUSTOMER P0 0000514182 lONE PSiX

FCTP. ACCT

ORDER

NO.

PICK NO. 10017725

SLSP1
NWS

SLSP2 EF

TERMS NET 30 DAYS

SHIPPED

VIA

963

0138827
XS 5 N

30442

CONSOLIDATC

L1XLXXL

3XLlXL

STYLE NFO 9 7VFS ELMOSIZE MFC98VF1 PEANUTS M.F099VF1 MUSICAL MFSOOVF1

COLORLABEL WIlT MERVYN

DM/PK I
122 l

TOTAL JRE 6721 672

PRICE 9 50

AMOUNT 6,384
70

WHITE HGY

MERVYNS MERVIN 1221A JISE

,

756

756

50

182

:c

COMIC STRIP WET NOTES

HEATHER GREY

MERVYNS

MERVYN

1221A

JRE

756

756

9.5C

7,182

00

/
WHT

WHITE

MERVYNS

RVTN

1221A

JRE

630

630

9.50

5.995

70

SKETCHY HE SKULLS i-{F101VF1 BLK

WEITE

MERVYNS .TRE 702 702 9 90 6,669 :3

MERVYN

1221A

BOS HR SPLATTER MF1O2VF1 BLE

BLACK / MERVYNS MERVYN. 1221A JRE 702 702 9 50 6,669 CO

SCRIBBLE SESAJIE ST X13VF3 HF SKULLS IRE

BLACK

MERVYNS

MERVYN 1221A

JRE

138

438

9.50

4.16:

00

/ VINTAGE RED / KERVYNS

SHIPPING POINT :SHIPPING POINT

CB ORIGIN

SACK ORDER NOT AUTHORIZED

-

OTHER TYPES
DATE

N-STORE :XPECTED

07/22/2008
DATE AT DC: 07/18/2008

RECEIPT

I crnrs md orulitions: C taints hor damaged or shorted merchandise iiitist be ceivii in later than 7 days loihossing lie receipt o the merchandise. Returns
elI be jccptd onlY wihlt prior written authorization front Mighty Fine, Inc. 511 rcturrm.s are subject to restocking lees.

Page
.

Units 4656

Merchandise
44,232010

ub

Totals

Total

Units

Sub

Total Amount

44.232

DCI

Disc,

4656
***

Freight/Ins.

Tax Amount

DUPLICATE Page:

08/13/08 1

03:02:15

PM

776

4624.00 WEIGHT

Total

$44,232

00

It CTNS

PAY

LAST AMOUNT SHOWN

EXHIBIT F

2010 E 15TH ST LOS ANGELES CA 10021.2823 Phone: 213 627-2498 FAX: 213 226-8792

INVOICE
NUMBER 135653 INVOICE DATE
-

Customer Service: ALANI BUCKLEY 213 234-3957

RE.MIT TO: COMMERCIAL

CIT GROUP

07 /16/08

C/0 MIGHTY FONE I P 0 BOX 1036

CHARLOTTE, .4C

28201

US

PAY
B:LL TO; VND#;

IN US DOLLARS ACCT#; MERVYN

057935

SHIP TO;
MERVYNS

DUE DATE 08/15/08 APPV JKAHELEO7/1

ME RVYNS ACCOUNTS PAYABLE

22301

FOOTHILL BLVD
CA 94541 US

I-IAFWARD,

#0097 NORTHERN CALIFORNIA DC 48200 FREMONT BLVD FREMONT, CA 94538 US

HERVYNS

STORE 00997

DEPT 963

CUSTOMER DO 0000507819
.

FCTR ACCT 0138827

ORDER

NO.

I
XL

PICK NO.
,

SLSF1 ,SLSP2
NWS XL

TERMS NET 3D DAYS

St-tIPPED VIA
CONSOLIDATED

1
N

29023

10017742
FF5 3X5

EF

ORE

pT

STYLE M1029551

COLOR LABEL SGR HERVYN GREY

DM/PK 1221k
JRE

TOTAL 96

PRICE
5.25

AMOUNT
504.00

O NERD A HERO X058531

/ STEEL
WHT
,

MERVYNS
,

HERVYN

1221A

JRE WHITE

66

96

5.25

504

00

ONLY DATE SUPERHEROES CAP SLVT FOB ORIGIN SHIPPING POINT

MERVYNS POINT

SHIPPING

BACK ORDER NOT AUTHORIZED

OT
-

OTHER TYPES
DATE;

IN-STORE

07/07/2008 07/03/2008

EXPECTED RECEIPT DATE AT DC:

I elms and uriditiomis: Claims for damaged or shorted merchandise must be receised no IaI:er than 7 days following the receipt of time merchandise. Returns ill be accepted only with prior written authorization from Mighty Fine. Inc. sit returns are subject to restocking fees.

Page
,

Units 192

Merchandise 1,008.00

Sub Totals

Total

Units

Sub

Total Amount

1,008.

30

192 DUPLICATE
***

DiSC.

Freight/Ins. Tax Amount 85.00

08/13/08 1

03:02:16

PM It

32 CTNS

Page:

WEIGHT

$1,008.00 Total PAY LAST AMOUNT SHOWN

EXHIBIT G

________________,

UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE In re: MERVYNS HOLDINGS, LEC, ci al., Jointly Administered Objections Due: 10/16/08 @ 4:00 p.m. Hearing Date: 10/21/08 2:00 p.m. Chapter 11 Case No. 08-11586 KG

Debtors.

ORDER GRANTING MOTION OF MIGHTY FINE, INC. FOR ALLOWANCE OF ADMINSTRAIVE EXPENSE CLAIM PURSUANT TO 11 U.S C. 503b9 Upon consideration of the Motion of Mighiy Fine, Inc. br Allowance
Adminisirutive Expense Claim Pursuant to II USC.

0/

503 b 9 Motion" that was

filed on October 1, 2008;

and upon consideration of any and all objections and/or

responses, if any, that were filed to the Motion; and it appearing that due and proper notice of the Motion has been given to all interested parties in this case; and after due deliberation and sufficient cause appearing therefore; IT IS HEREBY ORDERED THAT: I. 2. The Motion is GRANTED. Mighty Fines administrative claim t.nder Section 503b9 of the

Bankruptcy Code in the amount of at least $156,740.40 is hereby allowed. IT IS SO ORDERED this day of 2008.

The Honorable Kevin Gross United States Bankruptcy Court Judge

I
CERTIFICATE OF SERVICE I, Karen Adams, hereby certify that on the
1st

day of October, 2008, 1 served a

true and correct copy of the foregoing upon the panics listed below in the manner indicated and on the attached list in the manner indicated.

Ka

Adams

VIA FiRST

CLAS MAIL

Mark D. Collins, Esq. Daniel J. DeFranceschi, Esq. Christopher M. Samis, Esq. Richards Layton & Finger, P.A. 1 Rodney Square Wilmington, DE 19801 Jane Leamy, Esq. Office of the United States Trustee 844 King Street, Suite 2313 Lockbox 35 Wilmington, DE 19801 David M. Fournier, Esq. Pepper Hamilton 1313 Market Street Wilmington, DE 19801 Francis A. Monaco, Jr., Esq. Kevin. Mangan, Esq. Womble Carlyle Sandridge & Rice PLLC 222 Delaware Ave. Suite 1501 Wilmington, DE 19801

.
VIA FIRST CLASS MAIL Pauline K. Morgan, Esquire Sharon M. Zieg, Esquire Young Conaway Stargatt & Taylor LLP 1000 West Street, 17th Floor Wilmington, DE 19801

.
William P. Bowden. Esquire Amanda M. Winfree, Esquire Ashby & Geddes PA 500 Del aware Avenue, 81h Floor Wilmington, DE 19801

Regina A. lorii, Esquire Werb & Sullivan 300 Ielaware Avenue, 131h Floor Wilmington, DE 19801

Mark F.. Felger, Esquire Cozen OConnor 1201 T. Market Street, Suite 1400 Wilmington, DE 19801

Tobey M. Daluz, Esquire Leslie Heliman, Esquire Ballard Spahr Andrews & ingersoll LLP 919 Market Street, 12th Floor Wilmington, DE 19801

Susan E. Kaufman, Esquire CoocF, & Taylor PA 1000 West Street, 10th Floor Wilmington, DE 19801

Adam G. Landis, Esquire Kern K. Mumford, Esquire Landis Rath & Cobb LLP 919 Market Street, Suite 600 Wilmington, DE 19801

Domenic E. Pacitti, Esquire Kiehi Harrison Harvey Branzburg & Ellers LLP 919 Market Street, Suite 1000 Wilmington, DE 19801

Ellen W Slights, Esquire Office ofthe United States Attorney General 1007 N. Orange Street, Suite 700 Wilmington, DE 19801

Frederick B. Rosner, Esquire Richard W. Riley, Esquire Duane Morris LLP 1100 N. Market Street, Suite 1200 Wiliiington, DE 19801

.
William F. Taylor, Esquire
Katharine L. Mayer, Esquire

S
Neal S. Levitsky, Esquire

McCarter & English, LLP

Renaissance Centre, Floor 405 North King Street

Fox Rothschild LLP 919 North Market Street, Suite 1300 Wilmirgton, DE 19801

Wilmington, DE 19801

William R. Firtli, Ill, Esquire Gibbons P.C. 1000 North West Street, Suite 1200 Wilmington, DE 19801

Patricia P. McGonigle, Esquire Seitz, Van Ogirop & Green, P.A. 222 Delaware Avenue, Suite 1500
Wilmiigton, DE 19801

William F. Chipman, Jr., Esquire Edwards Angell Palmer & Dodge LLP 919 N. Market Street, Suite 1500 Wilmington, DE 19801

David L Pollack Esquire Jeffrey Meyers Esquire Ballard Spahr Andrews & Ingersoll LLP 1735 Market Street 51st FE Mellon Bank Center Philac.elphia, PA 19103

Andrew S Conway Esquire The Taubman Company 200 F. Long Lake Road, Suite 300 Bloomfield Hills, MI 48304

Samuel B. Garber & Kristen N. Pate General Growth Management Inc. 110 N. Wacker Chicago, 1L 60606

James S. Can Esquire Robert L LeHane Esquire Keiley Drye & Warren LLP 101 Park Avenue New York, NY 10178

Paul M Basta Esquire Joshua A Sussberg Esquire

Kirkland & Ellis LLP 153 E. 53rd Street New York, NY 10022

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Ronald M. Tucker, Esquire Simon Property Group Inc. 225 W. Washington Street indianapolis, IN 46204

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Elizabeth Weller, Esquire Linebarger Goggan Blair & Sampson LLP 2323 Eryan Street, Suite 1600 Dallas. TX 75201

Andrew S. Conway, Esquire Taubman Landlords 200 E. Long Lake Road, Suite 300 Blocmfield Hills, MI 48304

Adam C. Harris, Esquire David M. Hiliman, Esquire Meghan Breen, Esquire Schulte Roth & Zabel LLP 919 Third Avenue New York, NY 10022

Claudia Tobler, Esquire Paul Weiss Rifkind Wharton & Garrison LLP 161:5 L Street, N.W., Suite 1300 Washington, DC 20036-5694

John Mark Stern Asst Attorney General Bankruptcy & Collections Division Post Office Box 12548 Austin, TX 78711-2548

Thomas J. Leanse, Esquire Brian D. Huben, Esquire Dustin P. Branch, Esquire Katten Muchin Rosenman LLP 2029 Century Park East, Suite 2600 Los Angeles, CA 90067-3012

Nicla; A. Ferland, Esquire

han Markus, Esquire Tyler Cooper & Alcom LLP 555 Long Wharf Drive, 8th Floor Post Office Box 1936 New li-laven, CT 06509-0906

Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549

Douglas R. Davis, Esquire

Steven J. Williams, Esquire Paul, Weiss, Rifkind, Wharton & Garrison LLP 1285 Avenue of the Americas New York, NY 100 19-6064

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Gregory D. Grove, Esquire Kirkland & Ellis LLP 200 East Randolph Drive Chicago, IL 60601-6636

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Valerie S. Mason, Esquire Otterbourg, Steindler, Houston & Rosen, P.C. 230 Park Avenue New York, NY 10 169-0075

Morton R. Branzburg, Esquire Klehr, Harrison, Harvey, Branzburg & Ellers LLP 260 South Broad Street Philadelphia, PA 19 102-5003

Securilies and Exchange Commission Delaware

Mark Schonfeld, Regional Director 3 World Financial Center, Suite 400 New ork, NY 1028 1-1022

internal Revenue Service Delaware Insolvency Section 31 Hopkins Plaza, Room 1150 Baltimore, MD 21201

Adam C. Harris, Esquire David M. Hillman, Esquire Schulte Roth & Zabel LLP 919 Third Avenue New York, NY 10022

Delaware Secretary of the State Division of Corporations

Post Office Box 7040 Franchise Tax Division

Delaware Secretary of the Treasury Post Office Box 7040 Dover, DE 19903

Dover, DE 19903

Lena Jones, President

Rosetti Handbags & Accessories

10 West 33rd Street, Suite 312 New York, NY 10001

Richard Sutton CEO Lolly Togs 100 West 33rd Street, Suite 1012 New York, NY 10001-2900

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Rich Noll, CEO I-lanes Brand Hanes UW 1000 East Hanes Mill Road
Winston-Salem, NC 27105

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Steve Murray, President Vans Inc. 110 Sycamore Avenue Larkspur, CA 94939

Robert Hanson President Loreen Zakem, President of Levi Wholesale Levi Strauss & Co. 1155 Battery Street San Francisco, CA 94111

Jeffrey Spiegel CEO and President Humpireys Accessories LLC 120 W. 45th Street, 38th Floor New York, NY 10036

Bijoux International Legal Department 1 28 Jersey Avenue North Brunswick, NJ 08902

Anne Jardine, President Vanity Fair Mills Inc. 136 Madison Avenue New York, NY 10016

Torn Witthuhn, CEO Delta Gaul USA Wundies D 150 Meadowland Parkway, 2nd Floor Secaucus, NJ 07094

Stony Apparel Corp. Legal Department 1500 S. Evergreen Avenue Los Angeles, CA 90023

Roytex Inc. Legal Department 16 East 34th Street New York, NY 10016

Manny Chirico Chairman and CEO

Allen Sirkin President and COO The an Heusen Co. 200 Madison Avenue New{ork,NY 10016

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Steve Munn, President Jansport Inc. VF Outdoor 2011 Fallon Drive San Leandro, CA 94577

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David K.hyn, President Wicked Fashions 222 Bruce Reynolds Boulevard
Fort Lee,

NJ 07024

Bob Nolan, President Jockey International Inc. 2300 60th Street Kenosha, WI 53141

Norbert Baroukh

B & Y Global Sourcing

237 W 30th Street Los Angeles, CA 90007-33 19

Agron Inc. Legal Department 2440 S. Sepulveda Boulevard Los Angeles, CA 90064

Brian Hottinger

Hanes Brand Bali Barely There

2612 168th Avenue, S.E. Bellevue, WA 98008-55 12

Vida Shoes International Inc.

Legal Department 29 West 56th Street New York, NY 10019

Gerard Guez CEO

Fashion Resource TCL

3151 East Washington Boulevard Los Angeles, CA 90023

Phillip Williamson, President

Robert Eckert Chairman ofthe Board CEO

Carol Levine VP

Williamson Dickie MPG Inc

319 Lipscomb Fort Worth, TX 76104

Mattel Inc.
333 Ccntinental Boulevard El Segundo, CA 90245

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KWDZ MFG LLC Knitworks Legal Department 337 S. Anderson Street Los Angeles, CA 9003 3-3742

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Combine International Legal Department 354 Indusco Court Troy, MI 48083

Chris Chang CEO Volumecocomo Apparel Inc. 4 160 Bandini Boulevard Vernon, CA 90023

Alan Fyer, President

Byer California 66 Potiro Avenue San Frincisco, CA 94103

Mark Parker, President Nike USA inc. One Bowerman Drive Beaverton, OR 97005

VF Jeanswear Inc. Bankruptcy Department Post Office Box 21488 Greensboro, NC 27420

Hanes Brand Socks Legal Department Post Office Box 2765 Winston Salem, NC 27102

Hanes Brand Playtex Legal Department Post Office Box 807 Rural F-Iafl, NC 27046

James S. Carr, Esquire Robert L Lel-lane, Esquire Kelley Diye & Warren LLP 101 Park Avenue New York, NY 10178

Scott 4. Shaw, Esquire Huscl. Blackwell Sanders LLP 2030 Hamilton Place Boulevard, Suite 150 Chattanooga, TN 37421

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William Ray

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Howard S. Beltzer, Esquire Wendy S. Walker, Esquire
Morgaa Lewis & Bockius LLP 101 Park Avenue NewYork,NY 10178

Hamilton Beach Brands 4421 Waterfront Drive

Glen Allen, VA 23060

WillLan1 Novotny, Esquire Marsical, Weeks, McIntyre & Friedlander, PA. 2901 North Central Avenue, Suite 200
Phoenix, AZ 85012

William J. Factor, Esquire Seyfarth Shaw LLP 131 S. Dearborn Street, Suite 2400 Chicago, IL 60603

Barbara Lawall, Esquire German Yusufov. Esquire Tern A. Roberts, Esquire 32 North Stone Avenue, Suite 2100 Tucson, AZ 85701

Mark S. Bostick, Esquire

E1izabth Berke-Drefuss, Esquire Wendel, Rosen, Black & Dean LLP 1111 Broadway, 24th Floor Oakland, CA 94607

Dennis M. Ryan, Esquire

Faegre & Benson LLP 2200 Wells Fargo Center 90 South Seventh Street

Minneapolis, MN 55402

Margery N. Reed, Esquire Wendy M. Simkulak, Esquire Duane Morris LLP 30S. 17th Street Phi1ad*1phia, PA 19103

Robert Kolodney, Esquire Kane Kessler, P.C.

135C Avenue of the Americas, New York, NY 10019

26th

Floor

David N. Crapo, Esquire Gibbons P.C. One Gateway Center Newark, NJ 07102

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Diane W. Sanders, Esquire Linebarger Goggan Blair & Sampson, LLP 1949 South IH 3578741 Post Office Box 17428 Austin, TX 78760
John

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1. Banks, Esquire Perdue, Brandon, Fielder, Collins & Mott, L.L.P. 3301 Northland Drive, Suite 505 Austin, TX 78731

Karol K. Denniston, Esquire Jennifer L. Nassiri, Esquire DLA PIPER US LLP 550 S. Hope Street, Suite 2300 Los Angeles, CA 90071

Man Covington, Esquire DLA PIPER US LLP 153 Townsend Street, Suite 800 San Francisco, CA 94107

Michael S. Fox, Esquire Olshan Grundman Frome Rosenzweig & Wolosky LLP Park Avenue Tower 65 East 55th Street New York, NY 10022

David R. Williams, Esquire

David A. Nill, Esquire Woodury & Kesler, P.C. 265 East 100 South, Suite 300 Post Office Box 3358 Salt Lake City, UT 84110-3358

John A. Adler, Esquire Hellring Lindeman Goldstein & Siegal LLP One Gateway Center Newark, NJ 07102

J. Bennett Friedman, Esquire

Hamburg, Kane, Edwards & Martin LLP

1900 Avenue of the Stars, Suite 1800 Los Angeles, CA 90067-4409

Samuel C. Wisotzkey, Esquire Kohner, Mann & Kailas, S.C. 4650 North Port Washington Road Milwaukee, WI 53212-1059

Paul J. Pascuzzi, Esquire

Feldeistein Fitzgerald Willoughby & Pascuzzi LLP 400 Capitol Mall, Suite 1450

Sacramento, CA 95814

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Samuel R. Arden, Esquire Hartman, Simons, Spielman & Wood, LLP 6400 Powers Ferry Road, N. W., Suite 400 Atlanta, GA 30339

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David G. Aelvoet, Esquire Linebarger Goggan Blair & Sampson LLP 711 Navarro, Suite 300 San Antonio, TX 78205

Ian S. Landsberg, Esquire Landsberg Margulies LLP 16030 Ventura BoWevard, Suite 470

Encino, CA 91436

John 1. Banks, Esqsuire Perdue, Brandon, Fielder, Collins & Mott, LLP 3301 Northland Drive, Suite 505 Austin, TX 78731

Peter D. Russin, Esquire

Meland Russin & Budwick, PA 200 South Biscayne Boulevard, Suite 3000 Miami, FL 333131

Joseph E. Shickich, Jr., Esquire Riddell Williams P.S. 1001 4th Avenue, Suite 4500 Seattle, WA 98154-3600
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Jeffrey K. Garfinkle, Esquire Buchalter Nemer, PC 18400 Von Karman Avenue, Suite 800 Irvine, CA 92612

Louis F. Solimine, Esquire Thompson Hine LLP

312 Walnut Street, Suite 1400 Cincinnati, 01-1 45202-4029

Eric C. Cotton, Esquire Developers Diversified Realty Corporation 3300 Enterprise Parkway Beechwood, OH 44122

Jonathan N. Helfat, Esquire Otter bourg Steindler Houston & Rosen PC

230 Park Avenue New York, NY 10169

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Jay R. Indyke, Esquire
Cooiey Goodward Kronish LLP 11 14 Avenue of the Americas

Ne York, NY 10036-7798