Case BLS Doc 185 Filed 04/06/18 Page 1 of 7

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1 Case BLS Doc 185 Filed 04/06/18 Page 1 of 7

2 Case BLS Doc 185 Filed 04/06/18 Page 2 of 7 EXHIBIT A

3 Case BLS Doc 185 Filed 04/06/18 Page 3 of 7 Exhibit A Served via Electronic Mail Description CreditorName CreditorNoticeName 3-Phase Electrical 3-phase@bellnet.ca ABS Americas FSGTREASURYAR@eagle.org Archway Lighting Office@StarbeamLighting.com Aventics Corporation Roxianne.Higley@aventics.com 1st Lien Agent Bank of America Business Capital Matthew O'Keefe, Senior Vice President matthew.o'keefe@baml.com Central Machine & Marine Inc. generalmanager@centralmm.ca Counsel to International Organization of Masters, Mates & Pilots ILA/AFL-CIO ( MM&P ) Cohen, Weiss and Simon LLP Richard M. Seltzer, Joseph J. Vitale, Hiram M. Arnaud Commonwealth of Pennsylvania, Department of Revenue, Office of the Attorney General Christopher R. Momjian, Senior Deputy Attorney General rseltzer@cwsny.com; jvitale@cwsny.com; harnaud@cwsny.com Counsel to Commonwealth of Pennsylvania, Department of Revenue crmomjian@attorneygeneral.gov CSX Transportation Inc. GB_Accounts_Receivable@csx.com Delaware Office of the Attorney General Delaware Attorney General Attn Bankruptcy Department attorney.general@state.de.us DE AG Office Delaware Attorney General Matthew Denn attorney.general@state.de.us DE DOJ Delaware Dept of Justice Attn Bankruptcy Dept attorney.general@state.de.us DE Secretary of State Delaware Secretary of State Franchise Tax dosdoc_bankruptcy@state.de.us DE State Treasury Delaware State Treasury statetreasurer@state.de.us EAN Services, LLC Mary Thomas-Bushyhead mary.e.bushyhead@ehi.com EAN Services, LLC ARADMIN@EHI.COM Fastenal csqccallarcustomersupport@fastenal.com Counsel to 2nd Lien Agent, Lightship Capital LLC Fox Rothschild LLP Jeffrey M. Schlerf; Carl D. Neff jschlerf@foxrothschild.com; cneff@foxrothschild.com FRAGOMEN, DEL REY, BERNSEN & LOEWY, LLP Jennifer O'Brien, Assistant General Counsel JenniferOBrien@Fragomen.com Great Lakes Towing Company CI@thegreatlakesgroup.com GT Hydraulic Specialists LLC gthydraulic@wi.rr.com HANSEN INDUSTRIES Riverside@hhansenind.com IRS Internal Revenue Service Attn Susanne Larson SBSE.Insolvency.Balt@irs.gov Counsel to International Organization of Masters, Mates & Pilots ILA/AFL-CIO ( MM&P ) International Counsel, International Organization of Masters, Mates & Pilots Gabriel Terrasa gterrasa@bridgedeck.org John Duffy Electrical duffyelectrical@sympatico.ca KINDER MORGAN ENERGY PARTNERS L.P. DEPT 3017 midwestar@kindermorgan.com KPI Bridge Oil In. newyork@kpibridgeoil.com Counsel for Kinder Morgan Bulk Terminals LLC Law Office of Patricia Williams Prewitt Patricia Williams Prewitt pwp@pattiprewittlaw.com Counsel to International Organization of Masters, Mates & Pilots ILA/AFL-CIO ( MM&P ) Law Office of Susan E. Kaufman, LLC Susan E. Kaufman skaufman@skaufmanlaw.com 2nd Lien Agent and Lender Lightship Capital LLC Jason Perri, Partner Jason@americanindustrial.com Ludell Manufacturing sales@ludellmfg.com Marine Automated System Technologies LLC Info@Marine-Automated-System- Technologies.com MARINE MARKET INC. orders@marinemarketinc.com Massachusetts Office of the Attorney General Massachusetts Attorney General Attn Bankruptcy Department ago@state.ma.us Counsel to Ford Motor Credit (Contract Counterparty McCabe, Weisberg & Conway LLC Janet Z. Charlton, Chase N. Miller, Kristi J. Doughty, Michael K. Pak jcharlton@mwc-law.com; cmiller@mwclaw.com; kdoughty@mwc-law.com; mpak@mwc-law.com Michigan Office of the Attorney General Michigan Attorney General Attn Bankruptcy Department miag@michigan.gov Minnesota Office of the Attorney General Minnesota Attorney General Attn Bankruptcy Department Attorney.General@ag.state.mn.us Motion Industries - Chicago June.Buzbee@Motion-Ind.com Northern Machining & Repair Inc. MELISAJ@NORTHERNMACHINING.CO M US Trustee for District of DE Office of the United States Trustee Delaware Hannah M. McCollum hannah.mccollum@usdoj.gov Ohio Cat Power Services Div. award@ohiocat.com Counsel to 1st Lien Agent, Bank of America, N.A. Otterbourg P.C. Daniel Fiorillo and Chad Simon dfiorillo@otterbourg.com; csimon@otterbourg.com Quality Belt Maintenance Ltd cedmonds@qbm.ca SAFETY-KLEEN anderson.kristine@cleanharbors.com SEC Headquarters Securities & Exchange Commission Secretary of the Treasury SECBankruptcy-OGC-ADO@SEC.GOV SEC Regional Office Securities & Exchange Commission Sharon Binger Regional Director philadelphia@sec.gov SEC Regional Office Securities & Exchange Commission NY Office Andrew Calamari Regional Director bankruptcynoticeschr@sec.gov Thompson Hine Rob.Burger@thompsonhine.com Case No.: (BLS) 1 of 2

4 Case BLS Doc 185 Filed 04/06/18 Page 4 of 7 Exhibit A Served via Electronic Mail Description CreditorName CreditorNoticeName Attorneys for the United States, U.S. Coast Guard, U.S. Customs and Border Protection, U.S. Department of Agriculture, U.S. Department of Transportation, and the U.S. Postal Service U.S. Department of Justice, Civil Division Mitchell Zeff, Chad A. Readler, Ruth A. Harvey, Margaret Newell mitchell.zeff2@usdoj.gov Counsel for the United States of America, the U.S. Coast Guard, U.S. Customs and Border Protection, U.S. Department of Agriculture, U.S. Department of Transportation, and the U.S. Postal Service U.S. Department of Justice, Civil Division Shane Huang shane.huang@usdoj.gov US Attorneys Office US Attorney for Delaware David C. Weiss, Ellen W. Slights usade.ecfbankruptcy@usdoj.gov; ellen.slights@usdoj.gov Veson Nautical billing@veson.com Warner Petroleum Corp. dritchie@wpcgroup.us Wilhelmsen Ships Service Inc. (Houston) Christopher.Moreno@wilhelmsen.com Counsel to 1st Lien Agent; Bank of America, N.A. Womble Bond Dickinson (US) LLP Matthew P Ward; Nicholas T. Verna matthew.ward@wbd-us.com; nick.verna@wbd-us.com Workiva LLC accounting@workiva.com Case No.: (BLS) 2 of 2

5 Case BLS Doc 185 Filed 04/06/18 Page 5 of 7 EXHIBIT B

6 Case BLS Doc 185 Filed 04/06/18 Page 6 of 7 Exhibit B Served via First Class Mail CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip Country 3-Phase Electrical 859 Ontario Street Sarnia ON N7T 1N1 Canada ABS Americas P.O.Box Houston TX Archway Lighting 2739 Washington St. Louis MO Aventics Corporation 1953 Mercer Road Lexington KY Bank of America Business Capital Matthew O'Keefe, Senior Vice President 100 Federal Street MA Boston MA Bank of America, N.A. Attn: Portfolio Manager (Rand Logistics) One Bryant Park New York NY Bank of America, N.A., Canada Branch Teresa Tsui 181 Bay St Ste 400 Toronto ON M5J 2V8 Canada Blank Rome LLP Scott R. Smith The Chrysler Building 405 Lexington Avenue New York NY Central Machine & Marine Inc. 649 McGregor Road P.O. Box 2163 Sarnia ON N7T 7L7 Canada Cohen, Weiss and Simon LLP Richard M. Seltzer, Joseph J. Vitale, Hiram M. Arnaud 900 Third Avenue, 21st Floor New York NY Commonwealth of Pennsylvania, Department of Revenue, Office of the Attorney General Christopher R. Momjian, Senior Deputy Attorney General The Phoenix Building 1600 Arch Street Suite 300 Philadelphia PA CSX Transportation Inc. P.O. Box Atlanta GA Delaware Attorney General Attn Bankruptcy Department Carvel State Office Bldg. 820 N. French St. Wilmington DE Delaware Attorney General Matthew Denn Carvel State Office Building 820 N French St Wilmington DE Delaware Dept of Justice Attn Bankruptcy Dept 820 N French St 6th Fl Wilmington DE Delaware Secretary of State Franchise Tax 401 Federal Street PO Box 898 Dover DE Delaware State Treasury 820 Silver Lake Blvd., Suite 100 Dover DE EAN Services, LLC Mary Thomas-Bushyhead E. 21st St Suite 1500 Tulsa OK EAN Services, LLC PO Box Atlanta GA Fastenal P.O. Box 978 Winona MN Fox Rothschild LLP Jeffrey M. Schlerf; Carl D. Neff 919 N Market St Ste 300 PO Box 2323 Wilmington DE FRAGOMEN, DEL REY, BERNSEN & Jennifer O'Brien, Assistant LOEWY, LLP General Counsel 90 MATAWAN ROAD P.O. BOX 2001 MATAWAN NJ Great Lakes Towing Company 4500 Division Ave. Cleveland OH GT Hydraulic Specialists LLC W324 N8955 Daley Dr. Hartland WI Guggenheim Corporate Funding, LLC c/o Guggenheim Partners 330 Madison Avenue New York NY HANSEN INDUSTRIES 2824 Summit St. Toledo OH Illinois Attorney General Attn Bankruptcy Department James R. Thompson Ctr 100 W. Randolph St. Chicago IL Indiana Attorney General Attn Bankruptcy Department Indiana Govt Center South 302 West Washington St 5th Fl Indianapolis IN Internal Revenue Service Attn Susanne Larson 31 Hopkins Plz Rm 1150 Baltimore MD Internal Revenue Service Centralized Insolvency Operation PO Box 7346 Philadelphia PA International Counsel, International Organization of Masters, Mates & Pilots Gabriel Terrasa 700 Maritime Boulevard Suite B Linthicum Heights MD John Duffy Electrical 3976 Bridgewater St. Niagara Falls ON L2G 6H7 Canada Kendall Electric P.O. Box Detroit MI KINDER MORGAN ENERGY PARTNERS L.P. DEPT 3017 P.O. BOX DALLAS TX KPI Bridge Oil In. 21 East Front Street Red Bank NJ Laura Glass 300 Galeria Parkway, Suite 800 Atlanta GA Law Office of Patricia Williams Prewitt Patricia Williams Prewitt Vista Lake Court Navasota TX Law Office of Susan E. Kaufman, LLC Susan E. Kaufman 919 N. Market Street, Suite 460 Wilmington DE Lightship Capital LLC Jason Perri, Partner 330 Madison Avenue, 28th Floor New York NY Ludell Manufacturing 5200 West State Street Milwaukee WI Marine Automated System Technologies LLC 4906 Apache Lane Schofield WI Case No.: (BLS) 1 of 2

7 Case BLS Doc 185 Filed 04/06/18 Page 7 of 7 Exhibit B Served via First Class Mail CreditorName CreditorNoticeName Address1 Address2 Address3 City State Zip Country MARINE MARKET INC. 515 RIPLEY BLVD ALPENA MI Massachusetts Attorney General Attn Bankruptcy Department One Ashburton Place Boston MA Janet Z. Charlton, Chase N. Miller, Kristi J. Doughty, Michael K. Pak 1407 Foulk Road Suite 204 Foulkstone Plaza Wilmington DE McCabe, Weisberg & Conway LLC Michigan Attorney General Attn Bankruptcy Department 525 W. Ottawa St. P.O. Box Lansing MI Minnesota Attorney General Attn Bankruptcy Department 445 Minnesota St Suite 1400 St Paul MN Motion Industries - Chicago P.O. Box Chicago IL New Jersey Attorney General Attn Bankruptcy Department Richard J. Hughes Justice Complex 8th Floor West Wing 25 Market St Trenton NJ New York Attorney General Attn Bankruptcy Department Office of the Attorney General The Capitol, 2nd Fl. Albany NY Northern Machining & Repair Inc N. 26th Street Escanaba MI Office of the United States Trustee Delaware Hannah M. McCollum 844 King St Ste 2207 Lockbox 35 Wilmington DE Ohio Attorney General Attn Bankruptcy Department 30 E. Broad St. 14th Fl Columbus OH Ohio Cat Power Services Div. Box Cleveland OH Otterbourg P.C. Daniel Fiorillo and Chad Simon 230 Park Ave New York NY Padgett Swann Machinery th Avenue South Tampa FL FL Pennsylvania Attorney General Attn Bankruptcy Department 16th Floor, Strawberry Square Harrisburg PA Quality Belt Maintenance Ltd 566 Ridge Road Welland ON L3B 5N7 Canada SAFETY-KLEEN 5360 LEGACY DRIVE BUILDING 2 SUITE 100 PLANO TX Samsel Supply Box 5717 Cleveland OH Securities & Exchange Commission Secretary of the Treasury 100 F St NE Washington DC Securities & Exchange Commission Sharon Binger Regional Director One Penn Center 1617 JFK Boulevard Ste 520 Philadelphia PA Securities & Exchange Commission NY Office Andrew Calamari Regional Director Brookfield Place 200 Vesey St, Ste 400 New York NY Thompson Hine 3900 Key Center 127 Public Square Cleveland OH U.S. Department of Justice, Civil Division Mitchell Zeff, Chad A. Readler, Ruth A. Harvey, Margaret Newell PO Box 875 Ben Franklin Station Washington DC U.S. Department of Justice, Civil Division Shane Huang PO Box 875 Ben Franklin Station Washington DC Ulysses Systems National Westminster Bank P.O. Box Bishopsgate 34 Bishopsgate London UK EC2P 2AP United Kingdom UP Environmental Services 1315 US 2 & 41 Bark River MI US Attorney for Delaware David C. Weiss, Ellen W. Slights 1007 Orange St Ste 700 PO Box 2046 Wilmington DE Veson Nautical 500 Boylston Street Suite 400 Boston MA Warner Petroleum Corp. P.O. Box Detroit MI Wilhelmsen Ships Service Inc. (Houston) 9400 New Century Dr. PO Box Pasadena TX Wisconsin Dept. of Justice Attn Bankruptcy Department 17 W Main St PO Box 7857 Madison WI Wm. Neundorfer & Co. 831 Callendar Boulevard Painesville Twp. OH Womble Bond Dickinson (US) LLP Matthew P Ward; Nicholas T. Verna 222 Delaware Avenue, Suite th Floor Wilmington DE Workiva LLC 2900 University Blvd Ames IA Case No.: (BLS) 2 of 2