========================================================================== MARINER BANKRUPTCY NEWS Issue Number 1 -------------------------------------------------------------------------- Copyright 2000 (ISSN XXXX-XXXX) January 19, 2000 -------------------------------------------------------------------------- Bankruptcy Creditors' Service, Inc., Phone 609-392-0900 FAX 609-392-0040 -------------------------------------------------------------------------- MARINER BANKRUPTCY NEWS is published by Bankruptcy Creditors' Service, Inc., 24 Perdicaris Place, Trenton, New Jersey 08618, on an ad hoc basis (generally every 10 to 20 days) as significant activity occurs in the Debtors' cases. Each issue is prepared by Peter A. Chapman, Editor. Subscription rate is US$45 per issue. Reproduction of MARINER BANKRUPTCY NEWS by any means is prohibited without the permission of the publisher. ========================================================================== IN THIS ISSUE ------------- [00000] HOW TO ORDER A SUBSCRIPTION TO MARINER BANKRUPTCY NEWS [00001] BACKGROUND & DESCRIPTION OF MARINER POST-ACUTE & MARINER HEALTH [00002] COMPANY'S CONSOLIDATED BALANCE SHEET AS OF JUNE 30, 1999 [00003] COMPANY'S PRESS RELEASE CONCERNING CHAPTER 11 FILING [00004] MARINER DEBTORS' CHAPTER 11 DATABASE [00005] LIST OF MARINER POST-ACUTE'S 40 LARGEST UNSECURED CREDITORS [00006] LIST OF MARINER HEALTH GROUP'S 40 LARGEST UNSECURED CREDITORS KEY DATE CALENDAR ----------------- 01/18/00 Voluntary Petition Date 02/02/00 Deadline for filing Schedules of Assets and Liabilities 02/02/00 Deadline for filing Statement of Financial Affairs 02/02/00 Deadline for filing List of Leases and Executory Contracts 02/07/00 Deadline to provide Utility Companies with adequate assurance 03/18/00 Deadline to assume or reject leases and executory contracts 04/17/00 Deadline for removal of actions pursuant to F.R.B.P. 9027 05/17/00 Expiration of Debtors' Exclusive Period to propose a Plan 07/16/00 Expiration of Debtors' Exclusive Solicitation Period 01/17/02 Deadline for Debtors' Commencement of Avoidance Actions Organizational Meeting with UST to form Official Committees Bar Date for filing Proofs of Claim First Meeting of Creditors pursuant to 11 U.S.C. Sec. 341(a) Expiration of DIP Financing Facility -------------------------------------------------------------------------- [00000] HOW TO ORDER A SUBSCRIPTION TO MARINER BANKRUPTCY NEWS -------------------------------------------------------------------------- MARINER BANKRUPTCY NEWS is distributed to paying subscribers by electronic mail. New issues are published on an ad hoc basis as significant activity occurs (generally every 10 to 20 days) in the Debtors' cases. The subscription rate is $45 per issue. Newsletters are delivered via e-mail; invoices, transmitted with each newsletter issue, arrive by fax. Distribution to multiple individuals at the same firm is provided at no additional charge; folks outside of your firm should set-up and pay for their own subscriptions. Subscriptions may be canceled at any time without further obligation. 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Name: ---------------------------------------------- Firm: ---------------------------------------------- Address: ---------------------------------------------- ---------------------------------------------- Phone: ---------------------------------------------- Fax: ---------------------------------------------- E-Mail: ---------------------------------------------- -------------------------------------------------------------------------- [00001] BACKGROUND & DESCRIPTION OF MARINER POST-ACUTE & MARINER HEALTH -------------------------------------------------------------------------- Mariner Post-Acute Network, Inc. One Ravinia Drive, Suite 1500 Atlanta, GA 30346 Telephone (678) 443-7000 Fax (770) 393-8054 http://www.marinerhealth.com Operating 406 long-term care facilities (including skilled nursing and assisted living facilities) with some 49,000 beds in 27 states, Mariner Post-Accute Network, Inc., is the nation's second-largest operator of skilled nursing, sub-acute and assisted living facilities. Through its American Pharmaceutical Services, the Company operates 37 institutional pharmacies, serving 2,000 facilities, comprising approximately 125,000 beds. Additionally, the Company's Specialty Hospital group operates 13 Long-Term Acute Care hospitals in key markets. "When the Old Man retired from the sea, he chose Mariner Post-Acute Network," Hoovers quips in describing the Company's formation from a tangle of mergers among Paragon Health Network, Mariner Health Group, Living Centers of America, and GranCare between 1997 and 1998. To improve access to care and services in local communities, Mariner points to strategic relationships it has developed with local hospitals, physician groups, managed care organizations or other health care facilities in the markets where it has a concentration of inpatient facilities and ancillary services. 50% of the Company's in-patient facilities, the Company relates, are located in: * Texas, * Colorado, * California, * Florida, and * North Carolina. Describing its business, Mariner tells the public that it is a company "dedicated to the development and implementation of healthcare programs aimed at achieving desired outcomes for diverse groups of patients. By networking our services in select markets throughout the United States," Mariner explains, it offers "a continuum of post-acute care." The "broad service offering," Mariner says, enables it to "focus on patient needs, enhance quality and control costs-factors that play an important role in decisions made by families, healthcare professionals and others seeking quality healthcare services in a cost-effective setting." Mariner Post-Acute Network, Inc., is a public company whose stock trades under the MPAN symbol. MPAN is the parent company of Mariner Health Group, Inc. and its direct and indirect subsidiaries. Credit Suisse First Boston is a reported holder of an 18.7% equity stake in MPAN; Apollo Management reportedly dumped its shares in December, 1999. -------------------------------------------------------------------------- [00002] COMPANY'S CONSOLIDATED BALANCE SHEET AS OF JUNE 30, 1999 -------------------------------------------------------------------------- MARINER POST-ACUTE NETWORK, INC. AND SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEETS at June 30, 1999 ASSETS Current Assets: Cash and cash equivalents......................... $ 103,308,000 Receivables (less allowances of $103,723,000...... 415,998,000 Receivable from asset sale........................ 54,521,000 Supplies.......................................... 30,722,000 Income tax refund receivable...................... 2,189,000 Deferred income taxes............................. 42,251,000 Prepaid expenses and other current assets......... 49,835,000 --------------- Total current assets........................... 698,824,000 Property and Equipment: Land, buildings and improvements.................. 881,086,000 Furniture, fixtures and equipment................. 242,683,000 Leased property under capital leases.............. 89,367,000 --------------- 1,213,136,000 Less accumulated depreciation..................... 321,435,000 --------------- 891,701,000 Goodwill, net......................................... 807,646,000 Restricted Investments................................ 74,589,000 Notes Receivable, net................................. 19,522,000 Other Assets.......................................... 103,379,000 --------------- $ 2,595,661,000 =============== LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Notes payable and current maturities of long-term debt.............................. $ 1,384,385,000 Accounts payable.................................. 129,510,000 Accrued payroll and related expenses.............. 114,889,000 Accrued interest.................................. 30,994,000 Other accrued expenses............................ 76,485,000 --------------- Total current liabilities...................... 1,736,263,000 Long-Term Debt, net of current maturities............. 822,250,000 Long-Term Insurance Reserves.......................... 42,689,000 Deferred Income Taxes and Other Noncurrent Liabilities............................. 122,680,000 Commitments and Contingencies Stockholders' (Deficit) Equity: Preferred stock .................................. 737,000 Capital surplus................................... 980,952,000 Accumulated deficit............................... (1,106,611,000) Accumulated other comprehensive loss.............. (3,299,000) --------------- Total stockholders' deficit....................... (128,221,000) --------------- $ 2,595,661,000 =============== -------------------------------------------------------------------------- [00003] COMPANY'S PRESS RELEASE CONCERNING CHAPTER 11 FILING -------------------------------------------------------------------------- Mariner Post-Acute Network Announces Filing for Chapter 11 to Reorganize Debt; Normal Operations to Continue in all Mariner Facilities ATLANTA, Georgia -- January 18, 2000 -- Mariner Post-Acute Network, Inc. (OTC Bulletin Board: MPAN) and Mariner Health Group, Inc., and certain of their respective subsidiaries ("Mariner") have filed separate voluntary petitions under Chapter 11 of the U.S. Bankruptcy Code with the U.S. Bankruptcy Court for the District of Delaware. Mariner Post-Acute Network has obtained a commitment for $100 million in debtor-in-possession ("DIP") financing with Chase Manhattan Bank. Mariner Health Group has obtained a commitment for $50 million in DIP financing with PNC Bank. "This is an important step for Mariner as we continue to strengthen our company," said Francis W. Cash, chairman, president and chief executive officer. "Providing high-quality care, which will remain uninterrupted by today's announcement, is the foundation of our business, the key to our success and Mariner's top priority." Mariner's immediate need to relieve its debt burden is due, in part, to the significant financial pressure created by the Balanced Budget Act (BBA) of 1997 and its implementation, which reduced Mariner's Medicare reimbursement rate by $115 per resident, per day. According to the Congressional Budget Office, BBA implementation resulted in Medicare spending $19 billion below what the Congress provided. "While the measure of relief provided by Congress last year in the Medicare Balanced Budget Refinement Act was an important step, the crisis in long-term care continues to grow as dramatic Medicare cuts, explosive litigation costs and staffing shortages threaten the viability of long-term care providers," Cash said. In the past six months, providers that care for over 130,000 of our nation's elderly have filed for bankruptcy protection, including leading national providers Sun Healthcare Group Inc., Vencor Inc., Newcare Health Corporation, Frontier Group, Inc., and Lenox Health Care Inc. In addition to the Chapter 11 filing, Mariner announced that Apollo Management, LP and its affiliates sold on December 20, 1999 substantially all the Mariner equity owned by Apollo and its affiliates. As a result, all Apollo board of directors designees resigned from the Mariner board effective January 2, 2000. "1999 was a difficult year for our Company, but the Chapter 11 filing will relieve some short-term financial pressure, give Mariner an opportunity to strengthen its capital structure, and allow inpatient operations to concentrate on our core business -- providing high-quality care to our residents. We plan to emerge a stronger, healthier organization in 2000," concluded Cash. Mariner Post-Acute Network, Inc., headquartered in Atlanta, Georgia, operates more than 400 skilled nursing, sub-acute and assisted living facilities with approximately 50,000 beds. American Pharmaceutical Services, the Company's institutional pharmacy group, operates approximately 40 institutional pharmacies, serving more than 2,000 facilities, comprising approximately 125,000 beds. In addition, the Company's Specialty Hospital group operates 13 Long-Term Acute Care hospitals in key markets. -------------------------------------------------------------------------- [00004] MARINER DEBTORS' CHAPTER 11 DATABASE -------------------------------------------------------------------------- LEAD DEBTORS: Mariner Post-Acute Network, Inc. Mariner Health Group, Inc. DEBTOR AFFILIATES FILING 187 SEPARATE CHAPTER 11 PETITIONS: Aid & Assistance, Inc. Allegis Health and Living Center at Heritage Harbour, L.L.C. American Medical Insurance Billing Services, Inc. American Pharmaceutical Services, Inc. American Rehability Services, Inc. American-Cal Medical Services, Inc. Amerra Properties, Inc. AMS Green Tree, Inc. AMS Properties, Inc. APS Holding Company, Inc. APS Pharmacy Management, Inc. Beechwood Heritage Retirement Community, Inc. Brian Center Health & Rehabilitation/Tampa, Inc. Brian Center Health & Retirement/Alleghany, Inc. Brian Center Health & Retirement/Bastian, Inc. Brian Center Health & Retirement/Wallace, Inc. Brian Center Management Corporation Brian Center Nursing Care/Austell, Inc. Brian Center Nursing Care/Fincastle, Inc. Brian Center Nursing Care/Hickory, Inc. Brian Center Nursing Care/Powder Springs, Inc. Brian Center of Asheboro, Inc. Brian Center of Central Columbia, Inc. Bride Brook Nursing & Rehabilitation Center, Inc. Cambridge Bedford, Inc. Cambridge East, Inc. Cambridge North, Inc. Cambridge South, Inc. Clintonaire Nursing Home, Inc. Compass Pharmacy Services of Maryland, Inc. Compass Pharmacy Services of Texas, Inc. Compass Pharmacy Services, Inc. Connerwood Healthcare, Inc. Cornerstone Health Management Company Crestmont Health Center, Inc. Cypress Nursing Facility, Inc. Devcon Holding Company EH Acquisition Corp. EH Acquisition Corp. II EH Acquisition Corp. III Evergreen Healthcare, Inc. Evergreen Healthcare, Ltd., L.P. Frenchtown Nursing Home, Inc. GC Services, Inc. GCI Bella Vita, Inc. GCI Camellia Care Center, Inc. GCI Colter Village, Inc. GCI East Valley Medical & Rehabilitation Center, Inc. GCI Faith Nursing Home, Inc. GCI Health Care Centers, Inc. GCI Jolley Acres, Inc. GCI Palm Court, Inc. GCI Prince George, Inc. GCI Rehab, Inc. GCI Springdale Village, Inc. GCI Therapies, Inc. GCI Village Green, Inc. GCI-Cal Therapies Company GCI-Wisconsin Properties, Inc. GranCare Home Health Services, Inc. GranCare of Michigan, Inc. GranCare of North Carolina, Inc. GranCare of Northern California, Inc. GranCare of South Carolina, Inc. GranCare, Inc. Hawk's - Perimeter, Inc. Heritage Nursing Home, Inc. Heritage of Louisiana, Inc. HMI Convalescent Care, Inc. Hospice Associates of America, Inc. HostMasters, Inc. IHS Rehab Partnership, Ltd. International Health Care Management, Inc. International X-Ray, Inc. LC Management Company LCA Operational Holding Company LCR, Inc. Living Centers - East, Inc. Living Centers - PHCM, Inc. Living Centers - Rocky Mountain, Inc. Living Centers - Southeast Development Corporation Living Centers - Southeast, Inc. Living Centers Development Company Living Centers Holding Company Living Centers LTCP Development Company Living Centers of Texas, Inc. Long Ridge Nursing and Rehabilitation Center, Inc. Longwood Rehabilitation Center, Inc. Madonna Nursing Center, Inc. Mariner - Regency Health Partners, Inc. Mariner Health at Bonifay, Inc. Mariner Health Care of Atlantic Shores, Inc. Mariner Health Care of Deland, Inc. Mariner Health Care of Fort Wayne, Inc. Mariner Health Care of Greater Laurel, Inc. Mariner Health Care of Inverness, Inc. Mariner Health Care of Lake Worth, Inc. Mariner Health Care of MacClenny, Inc. Mariner Health Care of Metrowest, Inc. Mariner Health Care of Nashville, Inc. Mariner Health Care of North Hills, Inc. Mariner Health Care of Orange City, Inc. Mariner Health Care of Palm City, Inc. Mariner Health Care of Pinellas Point, Inc. Mariner Health Care of Port Orange, Inc. Mariner Health Care of Southern Connecticut, Inc. Mariner Health Care of Toledo, Inc. Mariner Health Care of Tuskawilla, Inc. Mariner Health Care of West Hills, Inc. Mariner Health Care, Inc. Mariner Health Central, Inc. Mariner Health Home Care, Inc. Mariner Health of Florida, Inc. Mariner Health of Jacksonville, Inc. Mariner Health of Maryland, Inc. Mariner Health of Orlando, Inc. Mariner Health of Palmetto, Inc. Mariner Health of Seminole County, Inc. Mariner Health of Tampa, Inc. Mariner Health Properties IV, Ltd. Mariner Health Properties VI, Ltd. Mariner Health Resources, Inc. Mariner Physician Services, Inc. Mariner Practice Corporation Mariner Supply Services, Inc. MarinerSelect Staffing Solutions, Inc. MedRehab of Indiana, Inc. MedRehab of Louisiana, Inc. MedRehab of Missouri, Inc. MedRehab, Inc. Med-Therapy Rehabilitation Services, Inc. Merrimack Valley Nursing & Rehabilitation Center, Inc. Methuen Nursing & Rehabilitation Center, Inc. MHC Rehab Corp. MHC Transportation, Inc. Middlebelt Nursing Home, Inc. Middlebelt-Hope Nursing Home, Inc. Mystic Nursing & Rehabilitation Center, Inc. Nan-Dan Corp. National Health Strategies, Inc. National Heritage Realty, Inc. Nightingale East Nursing Center, Inc. Ocean Pharmacy, Inc. Omega/Indiana Care Corp. Park Terrace Nursing & Rehabilitation Center, Inc. Pendleton Nursing & Rehabilitation Center, Inc. Pinnacle Care Corporation Pinnacle Care Corporation of Huntington Pinnacle Care Corporation of Nashville Pinnacle Care Corporation of Seneca Pinnacle Care Corporation of Sumter Pinnacle Care Corporation of Williams Bay Pinnacle Care Corporation of Wilmington Pinnacle Care Management Corporation Pinnacle Pharmaceutical Services, Inc. Pinnacle Pharmaceuticals, Inc. Pinnacle Rehabilitation of Missouri, Inc. Pinnacle Rehabilitation, Inc. Prism Care Centers, Inc. Prism Health Group, Inc. Prism Home Care Company, Inc. Prism Home Care, Inc. Prism Home Health Services, Inc. Prism Hospital Ventures, Inc. Prism Rehab. Systems, Inc. Professional Health Care Management, Inc. Professional Rx Systems, Inc. Regency Health Care Center of Seminole County, Inc. Rehability Health Services, Inc. Renaissance Mental Health Center, Inc. Sassaquin Nursing & Rehabilitation Center, Inc. Seventeenth Street Associates Limited Partnership St. Anthony Nursing Home, Inc. Summit Hospital Holdings, Inc. Summit Hospital of East Georgia, Inc. Summit Hospital of Southeast Arizona, Inc. Summit Hospital of Southeast Texas, Inc.. Summit Hospital of Southwest Louisiana, Inc. Summit Hospital of West Georgia, Inc. Summit Institute for Pulmonary Medicine and Rehabilitation, Inc. Summit Institute of Austin, Inc. Summit Institute of West Monroe, Inc. Summit Medical Holdings, Ltd. Summit Medical Management, Inc. Tampa Medical Associates, Inc. Tri-State Health Care, Inc. Windward Health Care, Inc. Bankruptcy Case Nos.: 00-113 through 00-301, inclusive Petition Date: January 18, 2000 Court: United States Bankruptcy Court District of Delaware Marine Midland Plaza Building 824 Market Street Wilmington, Delaware 19801 Judge: The Honorable Mary F. Walrath Circuit: Third Debtors' Lead Counsel: Isaac M. Pachulski, Esq. Jeffrey H. Davidson, Esq. K. John Shaffer, Esq. STUTMAN, TREISTER & GLATT PROFESSIONAL CORPORATION 3699 Wilshire Boulevard, Ninth Floor Los Angeles, California 90010 Telephone (213) 251-5100 Fax (213) 251-5288 Debtors' Local Counsel: Thomas L. Ambro, Esq. Mark D. Collins, Esq. RICHARDS, LAYTON & FINGER, P.A. One Rodney Square P.O. Box 551 Wilmington, DE 19899 Telephone (302) 658-6541 Fax (302) 658-6548 U.S. Trustee: John D. "Jack" McLaughlin, Esq. Office of the United States Trustee Curtis Center, 9th Floor West 901 Walnut Street Philadelphia, PA 19106 (215) 597-4411 Reported Financial Condition as of September 30, 1999: Total Consolidated Assets: $1,294,271,000 Total Consolidated Liabilities: $2,680,289,000 -------------------------------------------------------------------------- [00005] LIST OF MARINER POST-ACUTE'S 40 LARGEST UNSECURED CREDITORS -------------------------------------------------------------------------- Creditor Nature of Claim Amount -------- --------------- ------ IBJ SCHRODER & COMPANY, as 9.5% Senior Subordinated Notes $275,000,000 Indenture Trustee 10.5% Discount Notes 294,000,000 U.S. DEPARTMENT OF HUMAN SERVICES / HCFA Medicare Program Liabilities Undetermined NEIGHBORCARE PHARMACY Trade debt / Contract claim 13,208,841 NOVACARE, INC. Trade debt 6,599,233 BENTZIE & ESTEE WEISZ Earn-out Disputed 4,050,000 HEALTHSOUTH CORPORATION Contract claim 3,000,000+ AETNA/U.S. HEALTHCARE/ PRUDENTIAL Premiums 1,331,794 GULF SOUTH MEDICAL SUPPLY Trade debt 834,100 KAISER PERMANENTE HEALTH PLANS Premiums 749,380 CARDINAL HEALTH, INC. Trade debt 700,000 UNUM/PROVIDENT CORP. Premiums 628,000 CG SCHMIDT, INC. Trade debt 581,220 WHITTMAN-HART, INC. Trade debt 517,950 BEVERLY S. ANDERSON CONSULTING Contract Claim 504,200 DONALD C. BEAVER Contract Claim 500,000 HUMANA, INC. Premiums 452,326 GLENDALE ADVENTIST MEDICAL CENTER Trade debt 423,285 FIDELITY INSTITUTIONAL OPERATION CO. Administration Fees 415,000 PYA MONARCH, INC. Trade debt 379,235 HEALTHCARE SERVICE GROUP, INC. Trade debt 369,281 MANNY LAHR Earn-out 356,804 ROBERT BERNATO Earn-out 333,333 SUNDANCE REHABILITATION Trade debt 326,682 PCC HEALTH SERVICES, INC. Lease Deposits 306,035 BEN E. KEITH FOODS Trade debt 299,371 HMO COLORADO, INC. Blue Cross/Blue Shield of Colorado Premiums 298,158 HEALTH ALLIANCE PLANS Premiums 272,584 SHAMROCK FOODS COMPANY Trade debt 271,979 ROSS LABORATORIES Trade debt 270,418 MEDLINE INDUSTRIES, INC. Trade debt 254,479 B. BRAUN MCGAW Trade debt 215,861 SUTTER HEALTH CENTRAL Trade debt 215,778 BLUE CROSS/BLUE SHIELD OF SOUTH CAROLINA COMPANION HEALTH CARE Premiums 215,100 UNITED HEALTH CARE OF ALABAMA Premiums 191,200 ANALYSTS INTERNATIONAL CORP. Trade debt 190,079 REHABLINK Trade debt 185,534 ALTA THERAPIES, INC. Trade debt 183,397 SYMPHONY MOBILEX Trade debt 156,493 NESTLE USA, INC. Trade debt 159,159 WYETH-AYERST Trade debt 151,586 ORTHOPAEDIC & NEOROLOGICAL REHABILITATION, INC. Trade debt 150,626 REMBERT J. CRIBB and MICHAEL E. FITZGERALD Earn-out Contract Claims Undetermined -------------------------------------------------------------------------- [00006] LIST OF MARINER HEALTH GROUP'S 40 LARGEST UNSECURED CREDITORS -------------------------------------------------------------------------- Creditor Nature of Claim Amount -------- --------------- ------ STATE STREET BANK & TRUST COMPANY, as Trustee Senior Subordinated Notes $150,000,000 U.S. DEPARTMENT OF HUMAN SERVICES / HCFA Extended Repayment Plan $5,100,000 AETNA/U.S. HEALTHCARE/ PRUDENTIAL Trade debt 956,124 UNUM/PROVIDENT CORP. Premiums 626,928 BLUE CROSS/BLUE SHIELD OF FLORIDA Premiums 606,000 PHYSICIANS HEALTH SERVICES, INC. Premiums 181,298 AMERICAN PROPERTY CONST., INC. Trade debt 113,964 PHARMERICA dba RESIDENT CARE PHARMACY Trade debt 110,091 AMERICLEAN SYSTEMS, INC. Trade debt 101,108 HARVARD PILGRIM HEALTH CARE Premiums 99,800 XRAY XPRESS CORP. Trade debt 89,533 NURSE STAFFING, INC. Trade debt 88,160 INTERIM SERVICES, INC. Trade debt 86,250 FIDELITY INSTITUTIONAL OPERATION CO. Administration Fees 85,000 IKON BUSINESS SOLUTIONS Trade debt 84,736 AUTOMATIC DATA PROCESSING Trade debt 79,880 MORRISON HEALTHCARE, INC. Trade debt 77,482 NEIGHBORCARE PHARMACY Trade debt 77,278 MOUNTAIN STATE BLUE CROSS/BLUE SHIELD Premiums 55,560 GULF SOUTH MEDICAL SUPPLY Trade debt 65,338 BLUE CROSS/BLUE SHIELD OF SOUTH CAROLINA COMPANION HEALTH CARE Premiums 64,000 NATIONAL CARE RESOURCES Trade debt 57,997 PRO TOUCH NURSES Trade debt 48,880 OMNICARE, INC. dba HOMECARE PHARMACY Trade debt 46,959 WEIS FOOD SERVICE Trade debt 40,451 EVA CARES NURSING SERVICES Trade debt 39,690 AMERICAN PHYSICIAN SERVICES Trade debt 26,659 MEDICAL STAFFING NETWORK Trade debt 28,489 STARMED HEALTH PERSONNEL Trade debt 26,173 BWE HEALTHCARE, INC. Trade debt 25,401 NCS HEALTHCARE, INC. Trade debt 25,250 HORIZON MOBILE FACILITIES Trade debt 25,213 STAT AMBULANCE SERVICES Trade debt 25,079 INDEPENDENT NURSING SERVICES Trade debt 25,077 CASE HEALTH CARE CONTRACTING Trade debt 25,000 SKINCARE MANAGEMENT/ LIFE OXYGEN Trade debt 23,016 ELIZABETH COONEY PERSONNEL Trade debt 22,776 HFAM SERVICE CORPORATION Trade debt 22,495 HALLS PHARMACY Trade debt 22,181 FLORIDA PATHOLOGY LABORATORY Trade debt 20,469 FEESERS FOOD DISTRIBUTORS Trade debt 19,924 ARBOR TEMPORARY SERVICES Trade debt 19,608 *** End of Issue No. 1 ***