Sussman Shank, LLP

Archdiocese of Portland in Oregon; AT&T Corporation; Atlantic Richfield Company; Avamere Health Services, Inc.; Bank of America N.A.; Bank of the West; Beverly Hills Sports Council; Billing Concepts, Inc.; Bob's Red Mill; Brighton Collectibles Inc.; Capital Associates; Caterpillar Financial Services Corp.; Century 21 Real Estate LLC; Citizens of Humanity LLC; Clear Mortgage, Inc.; Coast Crane Equipment Co.; Coldwell Banker Real Estate Corp.; Columbia River Sand & Gravel, Inc.; Corus Bank; Crescent Electric Supply Company; Delhur Industries, Inc; ERA Franchise Systems LLC; Evergreen Healthcare; Fairfield Financial Services; FedEx Freight West; Ferguson Enterprises, Inc.; First America Title Insurance Co.; Food Services of America, Inc.; Forbes International, Inc.; GMAC Global Relocation Services; Graybar Electric Company; Halton Co.; Income Property Management; Mega Pacific Company; NACM- Oregon Service Co.; Northwest Equity Investments, Inc.; OHSU Department of Diagnostic Radiation; OHSU Department of Urology; OHSU Dotter Interventional Institute; ORIX Financial Services; Pacific Lifestyle Homes, Inc.; Packouz Jewelers, Inc.; P/M Industries; Pearl Bakery; Public Storage; Realogy Corp.; Re/Max Metro; Rodda Paint Company; Stewart Enterprises Inc.; Shindaiwa, Inc.; Taylormade Products, Inc.; Ticor Title Insurance Co.; Transportation Factoring, Inc., dba Transfac; Travelers/St. Paul; Tri-County Drywall, Inc.; Trustee of the Trust for Certain Creditors of Consolidated Freightways Corporation and Certain Affiliates; Tuality Healthcare; US Funding Holdings, Inc.; Washington Mutual Bank; West Coast Shoe Co.