UNITED STATES BANKRUPTCY COURT DISTRICT OF DELAWARE

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1 NOTICE OF APPEARANCE AND REQUEST FOR NOTICES AND SERVICE OF PAPERS PLEASE TAKE NOTICE, that the Commissioner of the New York State Department of Taxation and Finance by Robert L. Cook,, hereby appears in the abovecaptioned case for the State of New York, Department of Taxation and Finance (the Department ), creditor of the Debtors in the above-captioned jointly administered cases, and pursuant to Rules 2002, 9007 and 9010(b) of the Rules of Bankruptcy Procedure and Section 1109(b) of the Bankruptcy Code, the Department requests that any and all notices given or required to be given in the above-captioned Chapter 11 case and all papers served or required to be served in the above-captioned Chapter 11 case be given to and served upon the undersigned at the offices, , telephone and facsimile numbers set forth herein. PLEASE TAKE FURTHER NOTICE, that the foregoing request includes not only the notices and papers referred to in the bankruptcy rules specified above, but also includes, without limitation, notices of any disclosure statement, plan, application, complaint, demand, hearing, motion, petition, pleading or request, whether formal or informal, whether written or oral, and

2 -2- whether transmitted or conveyed by mail, delivery, telephone, telegraph, telecopier, telex, facsimile, or otherwise. DATED: November 30, 2012 New York State Department of Taxation and Finance Office of Counsel By: /s/ Robert L. Cook NYS Department of Taxation and Finance Rochester, N.Y Phone: (585) Fax: (518)

3 CERTIFICATION BY GOVERNMENT ATTORNEY FOR APPEARANCE PURSUANT TO LOCAL RULE (e)(i) Pursuant to Local Rule (e)(i), I certify that I am an attorney admitted to practice in the State of New York and in the U.S. District Courts for the Northern and Western Districts of New York; that I am in good standing in all jurisdictions in which I am admitted; that I will be bound by this Court s Local Rules; and that I submit to the jurisdiction of this Court for disciplinary purposes. This certification is made for purposes of appearing on behalf of the New York State Department of Taxation and Finance in the above-captioned matter. DATED: November 30, 2012 Respectfully submitted, /s/ Robert L. Cook Office of Counsel, N.Y.S. Dept. of Taxation & Finance Rochester, N.Y Phone: (585) Fax: (518)

4 CERTIFICATE OF SERVICE I hereby certify that on, November 30, 2012, I electronically filed the attached Notice of Appearance and Government Attorney Certification with the Clerk of the Bankruptcy Court using the CM/ECF system which sent notification of such filing to all those accepting electronic service, including the following: Jeffrey W. Kelley, Carolyn Peterson Richter, Ezra H. Cohen, Jeffery W. Cavender, Michael E. Johnson Troutman Sanders LLP Bank of America Plaza 600 Peachtree Street NE, Suite 5200 Atlanta, GA Christopher M. Samis, Marisa A. Terranova, Mark D. Collins Richards, Layton & Finger, P.A. One Rodney Square 920 N. King Street Wilmington, DE Elihu Ezekiel Allinson, III, William A. Hazeltine, William D. Sullivan Sullivan Hazeltine Allinson LLC 901 North Market Street Suite 1300 Wilmington, DE

5 Michael G. Burke, Dennis Y. Kao, Nicholas K. Lagemann, Brian J. Lohan Sidley Austin LLP 787 Seventh Avenue New York, NY Matthew A. Clemente Sidley Austin LLP One South Dearborn Chicago, IL And, I hereby certify that I have mailed by the United States Postal Service the documents to each of the above and to the following non-cm/ecf participants: Allied System Holdings, Inc Centerville Road Suite 400 Wilmington, DE United States Trustee 844 King Street, Room 2207 Lockbox #35 Wilmington, DE /s/robert L. Cook Office of Counsel, N.Y.S. Dept. of Taxation & Finance Rochester, New York Phone: Fax:

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