Case BLS Doc 2114 Filed 02/19/14 Page 1 of 8 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE : : : : : : : : : Chapter 11

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1 Case BLS Doc 2114 Filed 02/19/14 Page 1 of 8 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF DELAWARE In re PITT PENN HOLDING CO., et al., 1 Debtors. Chapter 11 Case No (BLS) Jointly Administered AFFIDAVIT OF SERVICE I, Robert Q. Klamser, depose and say that I am employed by UpShot Services LLC ( UpShot ), the claims & noticing agent for the Debtors in the above-captioned cases. On February 14, 2014, at my direction and under my supervision, employees of UpShot caused the following documents to be served via first-class mail on the service list attached hereto as Exhibit A First Omnibus Objection (Non-Substantive) of the Chapter 11 Trustee to Certain (A) Duplicate, (B) Late Filed, (C) Amended/Superseded, and (D) Shareholder Claims (Docket No. 2104) Chapter 11 Trustee s Motion to Approve Settlement Term Sheet with Omtammot, LLC Pursuant to Bankruptcy Rule 9019 and Allocation of Proceeds of Certain Other Settlements (Docket No. 2105) Chapter 11 Trustee s Motion to File Under Seal an Unredacted Version of the Settlement Term Sheet and a Sealed Version of Exhibit A to the Settlement Term Sheet (Docket No. 2106) Motion of the Chapter 11 Trustee for Entry of an Order (I) Approving the Disclosure Statement for Chapter 11 Trustee s Plan of Liquidation for Industrial Enterprises of America, Inc., (II) Determining Dates, Procedures and Forms Applicable to the Solicitation Process, (III) Establishing Voting Tabulation Procedures and (IV) Establishing Confirmation of the Plan of Liquidation for Industrial Enterprises of America, Inc. (Docket No. 2110). Furthermore, on February 14, 2014, at my direction and under my supervision, employees of UpShot caused the following document to be served via first-class mail on the service list attached hereto as Exhibit B 1 The Debtors in these chapter 11 cases, along with the last four digits of each Debtor s federal tax identification number are Pitt Penn Holding Company, Inc. (3681), Pitt Penn Oil Company, LLC (8893), Industrial Enterprises of America, Inc. (3499), EMC Packaging, Inc. (3619), Today s Way Manufacturing LLC (0259), and Unifide Industries LLC (8701).

2 Case BLS Doc 2114 Filed 02/19/14 Page 2 of 8

3 Case BLS Doc 2114 Filed 02/19/14 Page 3 of 8 EXHIBIT A

4 Case BLS Doc 2114 Filed 02/19/14 Page 4 of 8 Exhibit A Service via First Class Mail NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 CITY STATE ZIP ADAM LANDIS ESQUIRE LANDIS RATH & COBB 919 MARKET STREET SUITE 1800 P.O. BOX 2087 WILMINGTON DE BRYAN E WOLKIND ESQUIRE 80 5TH AVE RM 1401 FOSTER & WOLKIND PC NEW YORK NY DAVID B. STRATTON EVELYN J. MELTZER JOHN H. SCHANNE II PEPPER HAMILTON LLP 1313 MARKET STREET SUITE 5100 PO BOX 1709 WILMINGTON DE DEREK J BAKER ESQUIRE REED SMITH LLP 2500 ONE LIBERTY PLACE 1650 MARKET STREET PHILADELPHIA PA EDWARD J. PETERSON III AMY DENTON HARRIS 110 E MADISON ST STE 200 STICHTER RIEDEL BLAIN & PROSSER PA TAMPA FL J CORY FALGOWSKI ESQUIRE 1201 N MARKET ST STE 1500 REED SMITH LLP WILMINGTON DE JAMES M. MCGOVERN MATTHEW K. BLAINE 100 WILLOW BROOK RD STE 100 LOMURRO DAVISON EASTMAN & MUQOZ PA FREEHOLD NJ JAMES S GREEN JR ESQUIRE 919 N MARKET ST STE 1800 LANDIS RATH & COBB LLP PO BOX 2087 WILMINGTON DE JONATHAN M STEMERMAN ESQUIRE ELLIOTT GREENLEAF 1105 N. MARKET STREET SUITE 1700 WILMINGTON DE JOSEPH D FRANK ESQUIRE 325 N LA SALLE DR STE 625 FRANK GECKER LLP CHICAGO IL JOSEPH KOTS ESQUIRE PA DEPT OF LABOR AND INDUSTRY READING BANKRUPTCY & COMPLIANCE UNIT 635 CHERRY STREET ROOM 203 READING PA MARK S HALPERN ESQUIRE 1240 TOWNSHIP LINE RD HALPERN & LEVY DREXEL HILL PA NICOLA G SUGLIA ESQUIRE FLEISCHER FLEISCHER & SUGLIA PLAZA 1000 AT MAIN STREET SUITE 208 VOORHEES NJ PETER J DUHIG ESQUIRE 1105 N MARKET ST STE 1900 BUCHANAN INGERSOLL & ROONEY WILMINGTON DE RAGHU MURTHY DEPUTY ATTY GENERAL DEPARTMENT OF LAW & PUBLIC SAFETY DIVISION OF LAW PO BOX 093 TRENTON NJ ROBERT J. DEHNEY MORRIS NICHOLS ARSHT & TUNNELL LLP 1201 N. MARKET STREET 18TH FLOOR PO BOX 1347 WILMINGTON DE TIIARA PATTON ESQUIRE OFFICE OF THE U.S. TRUSTEE 844 KING STREET ROOM 2207 LOCKBOX 35 WILMINGTON DE TOBEY M. DALUZ & CHRISTOPHER S. CHOW BALLARD SPAHR ANDREWS & INGERSOLL LLP 919 N. MARKET STREET 12TH FLOOR WILMINGTON DE W BRADLEY RUSSELL ESQUIRE PO BOX 227 US DEPT OF JUSTICE TAX DIVISION WASHINGTON DC

5 Case BLS Doc 2114 Filed 02/19/14 Page 5 of 8 EXHIBIT B

6 Case BLS Doc 2114 Filed 02/19/14 Page 6 of 8 Exhibit B Service via First Class Mail NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 CITY STATE ZIP All Chemical Transport Corp. Attn Steve Quadrel P.O. Box Rutgers University Blvd. Lakewood NJ Allegheny Power PO Box 1392 Fairmont WV Atlantic Response Inc. 120 Connerty Court Attn Chris Dayke East Brunswick NJ Coverall North America 5201 Congress Ave., Ste. 275 Boca Ratin FL CVS Pharmacy, Inc. 1 CVS Drive Woonsocket RI Department of the Treasury Internal Revenue Service 31 Hopkins Plaza Room 1150 Baltimore MD Ganfer & Shore, LLP 360 Lexington Ave New York NY Holland & Knight LLP 1 East Broward Blvd. Ste 1300 Ft. Lauderdale FL James J. McClaughry P.O. Box 1736 Pine AZ Jersey Central Power & Light 331 Newman Springs Rd. Buidling 3 Red Bank NJ Mandelbaum, Salsburg, Gold, Lazris 155 Prospect Avenue Totowa NJ Mark E. Saltzman Ventura Boulevard Suite 530 Tarzana CA MASTERFLO PUMP, INC. 4 PLUM STREET VERONA PA McElroy Contract Packaging, Inc. Attn Susan Baker Critchfield, Critchfield & Johnston, Ltd 4996 Foote Road Medina OH Melissa A. Emerick 869 Williams Road Leechburg PA New York State Department of Taxation and Finance Bankruptcy Section PO Box 5300 Albany NY Pennsylvania Department of Revenue Bankruptcy Division PO Box Harrisburg PA Robert L. Renck, Jr. Robert J. Stearn, Jr., Esq. Richards, Layton & Finger, P.A. 920 N. King Street Wilmington DE Sara Mazzuto 2151 Jamieson Ave. #1408 Alexandria VA Select Office Suites c/o Angela Olivo 461 Frelinghuysen Avenue Newark NJ Stag II O'Hara LLC Forrest B. Lammiman 300 S. Wacker Dr., Suite 3500 Chicago IL State of New Jersey Division of Taxation Compliance Activity PO Box 245 Trenton NJ Urish Popeck & Co., LLC Three Gateway Center, Ste Pittsburgh PA 1522 CARL KAPLAN 5454 BRANTFORD MEMPHIS TN EDWARD G. LEE 1201 LAUREL PIKE ROBINSON TX 76706

7 Case BLS Doc 2114 Filed 02/19/14 Page 7 of 8 EXHIBIT C

8 Case BLS Doc 2114 Filed 02/19/14 Page 8 of 8 Exhibit C Service via First Class Mail NAME ADDRESS 1 ADDRESS 2 ADDRESS 3 ADDRESS 4 CITY STATE ZIP BAKER & MCKENZIE 1114 AVENUE OF THE AMERICAS FL 4 NEW YORK NY BAKER & MCKENZIE 1114 AVENUE OF THE AMERICAS NEW YORK NY DEPARTMENT OF THE TREASURY - INTERNAL REVENUE SERVICE PO BOX 7346 PHILADELPHIA PA INTERNAL REVENUE SERVICE PO BOX DEPARTMENT OF THE TREASURY PHILADELPHIA PA INTERNAL REVENUE SERVICE PO BOX CENTRALIZED INSOLVENCY OPERATIONS PHILADELPHIA PA INTERNAL REVENUE SERVICE 31 HOPKINS PLZ RM 1150 BALTIMORE MD NEVADA DEPARTMENT OF TAXATION 1550 COLLEGE PARKWAY, SUITE 115 CARSON CITY NV NEW JERSEY DIVISION OF TAXATION BANKRUPTCY SECTION PO BOX 245 TRENTON NJ NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE PO BOX 5300 ALBANY NY NEW YORK STATE DEPARTMENT OF TAXATION AND FINANCE BANKRUPTCY SECTION PO BOX 5300 ALBANY NY NYC DEPARTMENT OF FINANCE 66 JOHN STREET, ROOM 104 NEW YORK NY OMTAMMOT LL C/O REED SMITH LLP 2500 ONE LIBERTY PLACE 1650 MARKET STREET PHILADELPHIA PA Pennsylvania Department of Revenue Bankruptcy Division PO Box Harrisburg PA PENNSYLVANIA DEPARTMENT OF REVENUE PO BOX HARRISBURG PA PENNSYLVANIA DEPARTMENT OF REVENUE PO BOX BANKRUPTCY DIVISION HARRISBURG PA State of New Jersey Division of Taxation Compliance Activity PO Box 245 Trenton NJ STATE OF NEW JERSEY DIVISION OF TAXATION PO BOX 245 COMPLIANCE ACTIVITY TRENTON NJ TREASURER STATE OF NEW JERSEY PO BOX 2 TRENTON NJ UNITED STATES TRUSTEE 844 N KING ST RM 2207 LOCKBOX #35 WILMINGTON DE YALE UNIVERSITY C/O DORTHY K. ROBINSON, VP & GENERAL COUNSEL 2 WHITNEY AVE., 6TH FLOOR NEW HAVEN CT YALE UNIVERSITY C/O HAROLD ROSE, SR. ASSOCIATE GENERAL COUNSEL 2 WHITNEY AVE., 6TH FLOOR NEW HAVEN CT YALE UNIVERSITY ATTN FINANCE & BUSINESS OPERATIONS C/O SHAUNA KING 25 SCIENCE PARK, SUITE 690 PO BOX NEW HAVEN CT