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RESOLUTION

A RESOLUTION OF VERILINK CORPORATION IMPLEMENTING THE ORDERS OF THE UNITED STATES BANKRUPTCY COURT BY APPROVING THE CERTIFICATE OF AMENDMENT WHICH PROVIDES FOR A REVERSE SPLIT OF ALL ISSUED AND OUTSTANDING COMMON AND PREFERRED SHARES, TO 10,000 COMMON SHARES, SIMULTANEOUS WITH THE ISSUANCE OF 25,000,000 RESTRICTED COMMON SHARES, THE ISSUANCE OF 75,000 COMMON SHARES TO THE LIQUIDATING TRUSTEE AND AN ADDITIONAL 100 COMMON SHARES TO EACH ALLOWED CLASS 7 GENERAL UNSECURED CREDITOR.

WHEREAS, pursuant to the Order Confirming Second Amended Joint Plan or Reorganization on January 29, 2007, the following subsequent steps were directed to be taken, to-wit:

(i)

The currently issued and outstanding Shares of common and preferred stock of Company be reversed such that the total number of issued and outstanding shares be no greater than 10,000 shares.

(ii)

Simultaneous with the reversal of the issued and outstanding common and preferred stock, the Company shall issue the following:

(a)

25,000,000 shares of restricted common stock to the Investor-owned entity, which stock certificate shall bear the following restrictive legend, to-wit:

“The securities represented by this certificate have not been registered under the Securities Act of 1933, as amended (the “Securities Act”), or under the securities laws of any state. These securities are “restricted securities” within the meaning of Rule 144 promulgated under the Securities Act. The securities have been acquired for investment and may not be sold or transferred without complying with Rule 144 in the absence of an effective registration or an available exemption from registration under the Securities Act and applicable state statutes.”

(b)

Issue a total of 75,000 common shares to the Liquidating Trustee.

(c)

Issue 100 common shares to each Holder of a Class 7 Claim, of which all these shares are issued under Section 1145 of the Bankruptcy Code, which exempts the securities from registration under Section 5 of the Securities Act of 1933 and State Regulation; and

(d)

Issue the Convertible Notes to the entities or persons, under the terms of the DIP Loan as per the Court’s Orders which will convert under Section 1145 of the Bankruptcy Code, which exempts the securities from registration under Section 5 of the Securities Act of 1933 and State Regulation as aggregate of the 1,000,000 common shares and 5,000,000 warrants having a par value of $0.001 at any time on or prior to November 30, 2016, upon the payment by the investor for the purchase price of $25.00 per share.

WHEREAS, shareholder approval is not required by virtue of the Order of the Bankruptcy Court, a copy of which is attached as Exhibit “A”.

NOW, THEREFORE, BE IT RESOLVED by the Board of Directors that the Articles of Incorporation be and hereby are amended by adding a new last paragraph to Article 4, as follows, to-wit:

AMENDMENT ONE

Stock Reversal Split. Effective as of this 29th day of January, 2007 (the “Effective Date”), each share of the Corporation’s common stock issued and outstanding immediately prior to the Effective Date (the “Pre-Split Common Stock”) shall automatically and without any action on the part of the holder thereof be reclassified as and changed (the “Reverse Common Stock Split”) into 2581^ndof one share of common stock (1/2581), a par value of $0.001 per share (the “Post-Split Common Share”). Each holder of a certificate or certificates which immediately prior to the Effective Date represented outstanding shares of Pre-Split Common Stock (the “Pre-Split Certificates”, whether one or more) shall be entitled to receive upon surrender of such Pre-Split Certificates to the Corporations Secretary for cancellation, a certificate or certificates (the “Post Split Certificates”, whether one or more) representing the number of whole shares of Post-Split Common Stock formerly represented by such Pre-Split Certificates so surrendered, are classified pursuant to the terms thereof. If more than one Pre-Split Certificate shall be surrendered at one time for the account of the same stockholder, the number of full shares of Post-Split Common Stock for which the Post-Split Certificates shall be issued shall be computed on the basis of the aggregate number of shares represented by the Pre-Split Certificates so that in which the Pre-Split Certificates so surrendered shall be properly endorsed and otherwise in proper form for transfer, and the person or persons requesting such exchange shall affix any requisite stock transfer tax stamps to the Pre-Split Certificates surrendered, or provide funds for their purchase, or establish to the satisfaction of the Corporations’ Secretary that such taxes are not payable. Any fractional shares shall be cancelled.

BE IT FURTHER RESOLVED that

(a)

Company shall issue, and its transfer agent is hereby authorized and directed to issue, 25,000,000 shares of restricted common stock to the Investor-owned entity designated on Exhibit “B”, which shall bear the following restrictive legend, to-wit:

(b)

Company shall issue and its transfer agent is hereby authorized and directed to issue 1,000,000 common shares and 5,000,000 warrants as set forth in Exhibit “C”, having a par value of $0.001 at any time on or prior to November 30, 2006, upon the payment by persons listed in Exhibit “B” of the purchase price of $25.00 per share. The number of shares called or exercised at any given time and the purchase price per share shall be subject to adjustment from time to time by the Board of Directors.

(c)

Company shall issue, and its transfer agent is hereby authorized and directed to issue 75,000 common shares to the Liquidating Trustee, as designated on Exhibit “D” of which all these shares are issued under Section 1145 of the Bankruptcy Code, which exempts the securities from registration under Section 5 of the Securities Act of 1933 and State Regulation; and

(d)

Company shall issue, and its transfer agent is hereby authorized and directed to issue, 100 shares of common stock to each of the creditors named on designated on Exhibit “E”, of which all these shares are issued under Section 1145 of the Bankruptcy Code, which exempts the securities from registration under Section 5 of the Securities Act of 1933 and State Regulation; and

PASSED AND APPROVED on this 1^st day of May, 2008.

________________________________

James Ditanna, President

and Sole Officer and Director

Exhibit B

Investor-owned entity to receive 25,000,000 restricted shares of common stock:

IACE Investments Two, Inc.

c/o Heskett & Heskett

501 S. Johnstone Avenue, Suite 501

Bartlesville, Oklahoma 74003

Exhibit C

Entities to which Convertible Notes and Warrants issued, as set forth below:

Company

No. Shares into which

No. of Warrants

Note to Convert

___________

1. Venture Fund I., Inc

1,000,000

5,000,000

Totals:

1,000,000

5,000,000

Exhibit D

Liquidating Trustee- 75,000 shares of common stock.

Darryl S. Laddin

Arnall Golden Gregory LLP

171 17^TH Street, NW

Suite 2100

Atlanta, Georgia 30363

Exhibit D

100 shares of common stock to the following:

A - Z Office Resource Inc.
PO Box 1317
Columbia, TN 38402

Abernathy, Thomas Jr.
c/o Angela S. Ary / Kevin D. Heard
307 Clinton Avenue West, Suite 310
Huntsville, AL 35801

Adam Tech
909 Rahway Ave.
Union, NJ 07083

ADP
PO Box 23487
Newark, NJ 07189

Aerotek, Inc.
Attn: Julie Nallis
7301 Parkway Drive
Hanover, MD 21076

AFASSCO of Alabama
PO Box 488
Minden, NV 89423-0488

Affiliated Computer Services
PO Box 201322
Dallas, TX 75320-1322

AHK Electronic Sheet Metal, Inc.
875 Jarvis Drive, Suite 120
Morgan Hill, CA 95037

Alabama Department of Revenue
Business Priviledge & Corp. Shares
PO Box 327431
Montgomery, AL 36132-7431

Alabama Dept. of Revenue
Legal Division
PO Box 320001
Montgomery, AL 36132-0001

All American Semiconductor
PO Box 74836
Chicago, IL 60694-4836

All-American Semiconductors
Attn: Julio Gener, Corp. Credit Manager
1611 N.W. 52nd Avenue
Miami Lakes, FL 33014

American Express Travel Related
Svcs Co Inc Corp Card
c/o Becket & Lee LLP
P.O. Box 3001
Malvern, PA 19355-0701

American Express
PO Box 360001
Ft. Lauderdale, FL 33336-0001

American Stock Transfer & Trust Co.
Attn: Herbert J. Lemmer, VP
59 Maiden Lane - Plaza Level
New York, NY 10038

AMERICAR RENTAL SYSTEM
8884-B MADISON BLVD
MADISON, AL 35758

AMI SEMICONDUCTOR INC.
PO BOX 201343
DALLAS, TX 75320-1343

AMI Semiconductor, Inc.
Attn: Rick L. Pence, Credit Admin.
23 Buckskin Road
Pocatello, ID 83201

Anderson, Timothy R.
230 Hidden Valley Lane
Castle Rock, CO 80108-3487

Anixter Incorporated
Attn: Credit Department
2301 Patriot Blvd., 2S
Glenview, IL 60026

ANIXTER INCORPORATED
PO BOX 847428
DALLAS, TX 75284-7428

ANSWER, INC.
8345 WEST 16TH AVE
DENVER, CO 80214

Approval Specialists Pty. Limited
16A, 9 Laidlaw Way
Botany South 2016
Auckland, New Zealand

ARAMARK SERVICES, INC.
PO BOX 1963
DECATUR, AL 35602

Arapahoe County Treasurer of Arapahoe County
Attn: George Rosenberg
5334 S. Prince Street
Littleton, CO 80166

ARCH PAGING
PO BOX 660770
DALLAS, TX 75266-0770

Arch Paging
Sylvia Sadler/Collectionx
890 East Heinberg Street
Pensacola, FL 32502

Arrow Electronics, Inc.
Douglass P. Christensen
7459 South Lima Street
Englewood, CO 80112

AT&T
PAYMENT CENTER
SACRAMENTO, CA 95887-0001

AVNET / MEMEC / INSIGHT
PO BOX 88859
CHICAGO, IL 60695-1859

Avnet Incorporated
Attn: Beth Thompson, Collections Coord.
2211 S. 47th Street
Phoenix, AZ 85034

Banks Industries
235 West Park Loop
Huntsville, AL 35806-1739

Baptie and Company, Inc.
Jeanne Smith, General Manager
1221 South Clarkson, Suite 410
Denver, CO 80210-1625

Bass, Cynthia Y.
4408 Judith Lane 69A
Huntsville, AL 35805

BE SOUND COMPANY LTD
BANK OF AMERICA
THE PRIVATE BANK ATTN: JOLIE THAI
LOS ANGELES, CA 90071

Belden, Leigh S.
614 Cliffgate Lane
Castle Rock, CO 80108-8395

BellSouth Telecommunications, Inc.
Attn: Jamie Williams
BellSouth Regional Bankruptcy center
301 W. Bay Street, Room 29EF1
Jacksonville, FL 32202

BELLSOUTH
PO BOX 105262
ATLANTA, GA 30348-5262

BELLSOUTH
PO BOX 105503
ATLANTA, GA 30348-5503

Beyond Components
5 Carl Thompson Road
Westford, MA 01886-1560

Biggers, Scott Wesley
7956 S. Logan Drive
Littleton, CO 80122

Bilotta, Thomas
11875 Caminito de las Missiones
San Diego, CA 92128-3343

Brigida, Angela and Ralph
p.O. Box 392
Franconia, NJ 03580

C & C FABRICATION CO
PO BOX 70
LACEY SPRINGS, AL 35754

C.A. SHORT COMPANY
PO BOX 890151
CHARLOTTE, NC 28289-0151

CALIFORNIA SECRETARY OF STATE
STATEMENT OF OFFICERS
PO BOX 944230
SACRAMENTO, CA 94244-2300

California State Comp Ins Fund
Peggy Chu, Workers Comp Ins Rep
P.O. Box 420807
San Francisco, CA 94142-0807

Cellotape
47623 Fremont Blvd.
Fremont, CA 94538-6577

Central Components Mfg.
Attn: Tom Winfosky, Sales Mgr.
440 Lincoln Blvd.
Middlesex, NJ 08846

CENTURY FASTENERS
50-20 IRELAND ST.
ELMHURST, NY 11373

CenturyTel Acquisition, LLC
d/b/a CenturyTel
Rex D. Rainach, Esq.
3622 Government Street
Baton Rouge, LA 70806-5720

CERTUS SOLUTIONS, LLC
228 18TH STREET
HUNTINGTON BEACH, CA 92648

Cgrafx, Inc.
Roberta Kiphuth
265 Caspian Drive
Sunnyvale, CA 94089

Chiarello, Lawrence
7 Crape Myrtle Drive
Holmdel, NJ 07733-1530

Cingular Wireless
Banko
P.O. Box 309
Portland, OR 97207-0309

CINTAS DOCUMENT MANAGEMENT
555 S ROSE STREET
ANAHEIM, CA 92805

CIRCUITRONIX, LLC
201 SOUTH BISCAYNE BOULEVARD
SUITE 2856
MIAMI, FL 33131

CIT Technology Financing
c/o Weltman, Weinberg and Reis Co.
175 S. Third St., Suite 900
Columbus, OH 43215

Clark Pest Control
P.O. Box 1480
Lodi, CA 95241

CM Solutions
c/o Stuart M. Maples, Esq.
400 Meridian Street, Suite 301
Huntsville, AL 35801

CM SOLUTIONS, INC.
PO BOX 670
CORINTH, MS 38835

Coface of North America, Inc.
as Agent for Circuitronix, LLC
Attn: Amy Schmidt
PO Box 2102
Cranbury, NJ 08512

COILCRAFT
PO BOX 92170
ELK GROVE VILLAGE, IL 60009-2170

COLLABORATE VISION, INC.
PO BOX 731097
SAN JOSE, CA 95173

Commissioner of Revenue Services
Department of Revenue Services
PO Box 2974
Hartford, CT 06104-2974

Compass Bank
on behalf of JP Electronics
Attn: Erich M. Ramsey
P.O. Box 10566
Birmingham, AL 35296

Component Distributors, Inc.
Attn: Lon Pacheco, Fin/Oper Mgr
P.O. Box 13017
Denver, CO 80201-3017

Conference America, Inc.
7079 University Court
Montgomery, AL 36117

Connecticut Dept. of Revenue Services
C&E Division, Bankruptcy Section
25 Sigourney Street
Hartford, CT 06106-5032

Connex International
100 Saw Mill Road
Danbury, CT 06812-4019

CONVERGED RESOURCE INTREGRATORS, LLC
PO BOX 22145
CHATTANOOGA, TN 37422-2145

Cooley Godward LLP
Attn: J. Michael Kelly
101 California Street, 5th Floor
San Francisco, CA 94111-5800

CORNING CABLE SYSTEMS
PO BOX 101269
ATLANTA, GA 30392-1269

Corning Cable Systems
PO Box 489
Hickory, NC 28603-0489

CSA International Canada
178 Rexdale Blvd.
Toronto, ON M9W 1R3
CANADA

CZARNOWSKI DISPLAY SERVICE
6067 EAGLE WAY
CHICAGO, IL 60678-1060

Czarnowski Display Service
Attn: Scott Levitt
2287 South Blue Islands Avenue
Chicago, IL 60608-4393

D2 TECHNOLOGIES, INC.
104 WEST ANAPAMU
SANTA BARBARA, CA 93101

Dallas County, TX
c/o Elizabeth Weller
Linebarger Goggan Blair & Sampson LLP
2323 Bryan Street, Suite 1600
Dallas, TX 75201

Daripa, Prabir
3202 Greta Court
College Station, TX 77895

DATA STORAGE CENTER HUNTSVILLE
1024 PUTMAN DRIVE
HUNTSVILLE, AL 35816-1324

DECATUR TRAILER SALES, INC.
5375 MARSHA AVENUE
DECATUR, AL 35603

DENVER NEWS
400 WEST COLFAX
DENVER, CO 80204

Denver Newspaper Agency, LLC
Attn: Melinda Dolezal
1560 Broadway
Denver, CO 80202

DICAR, INC.
1285 ALMA COURT
SAN JOSE, CA 95112

DIGI KEY CORP
701 BROOKS AVENUE SOUTH
PO BOX 677
THIEF RIVER FALLS, MN 56701

DLA Piper Rudnick Gray Gary US LLP
c/o Richard M. Kremen, Esq.
The Marbury Building
6225 Smith Avenue
Baltimore, MD 21209-3600

Dove Electronics
39 Research Way
East Setocuket, NY 11733-3492

DUN & BRADSTREET
PO BOX 75542
CHICAGO, IL 60675-5542

Dyess Company Inc.
Attn: Richard Dyess
935 North Main Street
P.O. Box 9226
Fort Worth, TX 76147-2226

ECS
1188 Western Avenue
stanton, CA 90680

EFAX CORPORATE
C/O J2 GLOBAL COMMUNICATIONS, INC.
PO BOX 51873
LOS ANGELES, CA 90051-6173

EHRHARDT KEEFE STEINER & HOTTMAN, PC
7979 E TUFTS AVE, SUITE 400
DENVER, CO 80237-2843

Eisenbarth, Roger
7186 Turweston Lane
Castle Rock, CO 80108

ELECTRO DYNAMICS CRYSTAL CORP
9075 CODY ST
OVERLAND PARK, KANSAS 66214

ELECTRO TECH PRODUCT
2001 EAST GLADSTONE ST.
GLENDORA, CA 91740

Electro-Tech Products, Inc.
Charles D. Wilbert, Esq.
16633 Ventura Blvd., Suite 900
Encino, CA 91436

ENCLOSURES ENGINEERING, INC.
48350 MILMONT DRIVE
FREMONT, CA 94538

ENDEAVOR
THE PINNACLE BUILDING
3455 PEACHTREE ROAD, NE
ATLANTA, GA 30326

ENDLESS ADVANTAGE, INC.
11462 EAST ADRIATIC PLACE
AURORA, CO 80014

Enviro Shred d/b/a Shred It
5751 Durose Drive
Bessemer, AL 35022-3400

EXEL GLOBAL LOGISTICS
5798 COLLECTIONS CENTER DRIVE
CHICAGO, IL 60693

FAIRWAYS 2001 OFFICE PARTNERS, LTD.
ATTN: LAURIE GREGORY
5055 KELLER SPRINGS ROAD
ADDISON, TX 75001

Federal Express Corporation
Attn: Revenue Recovery/Bankruptcy
2005 Corporate Avenue, 2nd Floor
Memphis, TN 38132

Fiberxon Co Norcomp
521 Great America Parkway, Suite 340
Santa Clara, CA 95054

Flash Electronics
Attn: Jas Mundra
4050 Starboard Drive
Fremont, CA 94538

Florida Dept. of Revenue
Bankruptcy Section
P.O. Box 6668
Tallahassee, FL 32314-6668

Attorney:
Frederick F. Rudzik
P.O. Box 6668
Tallahassee, FL 32314-6668

Franchise Tax Board
Special Procedures
Fred Heltzel, Bankruptcy Manager
P.O. Box 2952
Sacramento, CA 95812-2952

Future Electronics
Attn: Diane Svendsen
41 Main Street
Bolton, MA 01740

FUTURE
3255 PAYSPHERE CIRCLE
CHICAGO, IL 60674

Garson, Phillip S.
104 Gadwall Court
Harvest, AL 35749

GE Capital
Attn: Becky Janito
1010 Thomas Edison Blvd. S.W.
Cedar Rapids, IA 52404

Georgia Dept. of Revenue
Attn: Acie McGhee
Compliance Division-Bankruptcy Section
P.O. Box 161108
Atlanta, GA 30321-1108

GEORGIA SECRETARY OF STATE
CORPORATION NO. 0146033
PO BOX 23038
COLUMBUS, GA 31902-3038

Globtek, Inc.
186 Veterans Drive
Northvale, NJ 07647-2303

Goldin, Anthony E.
19609 - 109th Place, N.E.
Bothell, WA 98011

Gosal, Sarabjit
1002 Canyon Creek Trail
Fremont, CA 94536

GRAPHIC COLOR
1910 SPARKMAN DRIVE
HUNTSVILLE, AL 35816

Graybeal, James D.
836 Courtenay Drive, NE
Atlanta, GA 30306

GRE Keystone Technology Park Two LLC
c/o Capital Associates
Attn: Stephen Portfield
100 Crescent Greet, Suite 115
Cary, NC 27511-8105

Greater Bay Area North American
Mary White, Controller
1516 Brookhollow Drive, Suite B
Santa Ana, CA 92705-5424

GREATER BAY RELOCATION SERVICES, INC.
8610 THORNTON AVE
NEWARK, CA 94560

Green, Jeffrey N.
8238 Rockwell Avenue
Philadelphia, PA 19111

Halo Electronics
1861 Landings Drive
Mountain View, CA 94043-0848

Halverson, Margaret
4657 Woodstock Road
Roswell, GA 30075

Hammond Electronics
P.O. Box 3671
Orlando, FL 32802-3671

Heilind Electronics
Attn: Rose Perrara, Credit Mgr.
58 Jonspin Road
Wilmington, MA 01887

Huntsville Fasteners, Inc.
Attn: Derryl Salzburn
P.O. Box 10323
Birmingham, AL 35202

Huntsville Utilities
Kim Torres, Collections Supervisor
P.O. Box 248
Huntsville, AL 35804-0248

Hurng Guahn International Ltd.
Attn: Ron Baker
8220-B Stephanie Drive
Huntsville, AL 35802

Identco International
PO Box 7170
Dept 15
Libertyville, IL 60048-0717

Inductors Inc.
Attn: Cheryl Friday
5 Technology Drive
Irvine, CA 92618

Industrial Properties of the South
Attn: Charlene B. Graham
2903 Wall Triana Hwy., #7
Huntsville, AL 35824

INOVANT, LLC
900 METRO CENTER BLVD
MAIL STOP M1-7E
FOSTER CITY, CA 94404

Inter Tel Leasing, Inc.
1140 West Loop North
Houston, TX 77055

Internal Revenue Service
801 Tom Martin Drive
Stop 126
Birmingham, AL 35211

International Rubber Products
Attn: Ricardo Ordoney, CFO
2600 Homestead Place
Rancho Dominquez, CA 90220

INTERPOWER CORPORATION
PO BOX 115
100 INTERPOWER AVE
OSKALOOSA, IA 52577-0115

Intertek Testing Services
3933 US Route 11
Cortland, NY 13045

INTERTEK TESTING SERVICES
PO BOX 538242
ATLANTA, GA 30353-8242

INTER-TEL LEASING, INC.
PO BOX 972870
DALLAS, TX 75397-2870

Jackson, Gail L.
1262 Country Road 91
Rogersville, AL 35652

Jaco Electronics, Inc.
Attn: Glenn Nadboy, Controller
145 Oser Ave.
Hauppauge, NY 11788

JIT Services LLC
125 Electronics Blvd., Suite A1
Huntsville, AL 35824-2213

John S. James Co.
Janet B. Fields, Manager
P.O. Box 2166
Savannah, GA 31402-2166

Johnstone Supply
Tami Vernon, Controller
112 Putman Drive
Huntsville, AL 35816

JT Communications
Professional Teleconcepts of Illinois
Tara Fox, Controller
P.O. Box 311
Norwich, NY 13815

Kasmir, Seton P.
11650 Wannacut Place
San Diego, CA 92131

Kennedy Company, The
Attn: Brent R. Cohen
Rothgerber Johnson & Lyons LLP
1200 17th Street, Suite 3000
Denver, Co 80202-5839

Kent H. Landsberg Co.
Lea R. Galvez, Bankr. Claims Admin.
c/o AMCOR Sunclipse North America
6600 Valley View Street
Buena Vista, CA 90620

Kuri, Sheila
24025 Via La Coruna
Mission Viejo, CA 92691

LABEL AID
PO BOX 550
104 CELTIC CIRCLE
MADISON, AL 35758

LANIER FORD SHAVER & PAYNE P.C.
PO BOX 2087
HUNTSVILLE, AL 35804-2087

Larscom Limited
173 Curie Avenue
Harwell International Business Center
Didcot Oxfordshire OX11 10QG

LAYER 42
2312 WALSH AVE
SANTA CLARA, CA 95051

Lennox Industries
c/o Walker Bright & Lewis
Attn: Peter C. Lewis/Lillian Kirstein
5910 N. Center Expy., Suite 980
Dallas, TXX 75206

LIBERTEL ASSOCIATES
283 SWANSON DRIVE
DRESDEN, TN 38225

Linda's Printing Services
Linda Tripp Hamlin
3308 Seventh Avenue, SW
Huntsville, AL 35805

Lisa E. Battan PC
L.E. Battan, President
2020 Pearl Street, Suite B
Boulder, CO 80302

LXI Components
Attn: Wolmar Busche, President
1202 Tech Boulevard, Suite 108
Tampa, FL 33619

Madison County Tax Collector
Attn: Lynda Hall
Madison County Courthouse
100 Northside Square
Huntsville, AL 35801

Major, John
c/o Karol K. Denniston, Esq.
DLA Piper US LLP
550 South Hope Street, Suite 2300
Los Angeles, CA 90071-2678

Market Wire, Inc.
Attn: Bernadette Thomas, Credit/Collections
200 N. Sepulveda Blvd., Suite 1050
El Segundo, CA 90245

Martec Inc
Attn: Carol A. Avery, Office Mgr.
P.O. Box 2269
Roswell, GA 30077-2269

Massachusetts Dept. of Revenue
Attn: William F. Connor, Supervisor
Bankruptcy Unit, MDOR
P.O. Box 9564
Boston, MA 02114-9564

MASTER DISTRIBUTORS
1220 OLYMPIC BLVD
SANTA MONICA, CA 90404

Maung, Lay
34307 Eucalyptus Terrace
Fremont, CA 94555

McCall, Mark A.
11502 Jade Lane
Huntsville, AL 35803

McEntire, Dorothy
52-200 Avenida Velasco
LaQuinta, CA 92253

MCGUIRE, JOHN
149 VIA NOVELLA DRIVE
APTOS, CA 95003

McGuire, John
c/o Karol K. Denniston, Esq.
Paul Hastings Janofskky & Walker LLP
600 Peachtree Street, NE, Suite 2400
Atlanta, GA 30308

MCI (FORMALLY WORLDCOM)
PO BOX 371322
PITTSBURGH, PA 15250-7322

MCI
PO BOX 73468
CHICAGO, IL 60673-7468

MCI
PO BOX 96022
CHARLOTTE, NC 28296-0022

Metropolitan Life Insurance Company
Timothy M. Lupinacci
Baker Donelson Bearman Caldwell & Berkowitz PC
420 20th Street North, Suite 1600
Birmingham, AL 35203

Michigan Department of Treasury
Attn: Heather L. Donald
Assistant Attorney General
Cadillac Place
3030 W. Grand Blvd., Suite 10-200
Detroit, MI 48202

MicroRam Electronics, Inc.
Patrick Kraujalis, Controller
222 Dunbar Court
Oldsmar, FL 34677

Molner, Arthur R.
944 Lanyard Lane
Kirkwood, MO 63122

Mosgrove, Betsy
2921 Honor's Row
Hampton Cove, AL 35763

Mouser Electronics
Attn: Credit Department
1000 N. Main Street
Mansfield, TX 76063

NASDAQ Stock Market, Inc.
Joan E. Marshall, Assoc. Gen. Counsel
9600 Blackwell Road
Rockville, MD 20850

National Technology, Inc.
Attn: Jeff Phillips, Controller
111 Carnegie Street
Rolling Meadows, IL 60008

NCOMM, INC.
1 NORTHWESTERN DRIVE, SUITE 201
SALEM, NH 03079

NEOPOST LEASING
PO BOX 45822
SAN FRANCISCO, CA 94145-0822

Nevelle, James
1015 Southbury Place
Highlands Ranch, CO 80129

New Jersey Division of Taxation
Compliance Activity
Attn: Michael Reading
P.O. Box 245
Trenton, NJ 08695

Peter C. Harvey
Attorney General of New Jersey
Richard J. Hughes Complex
P.O. Box 106
Trenton, NJ 08625-0106

New York City Dept. of Finance
Linda Susswein
345 Adams Street, 3rd Floor
Brooklyn, NY 11201

New York Dept. of Taxation & Finance
Bankruptcy Section
P.O. Box 5300
Albany, NY 12205-0300

New York State Corporation
Tax Processing Unit
PO Box 1909
Albany, NY 12201-1909

NEWARK ELECTRONICS
PO BOX 94151
PALATINE, IL 60094-4151

Newark In One
4801 N. Ravenswood Ave.
Chicago, IL 60640

NEXAIR, LLC
PO BOX 125
MEMPHIS, TN 38101-0125

Nguyen, Muoi
6053 Amador Place
Newark, CA 94560

Nguyen, Thi
14429 Chester Avenue
Saratoga, CA 95070

NORTH ALABAMA GAS DISTRICT
PO BOX 40
MADISON, AL 35758

North Carolina Department of Revenue
PO Box 25000
Raleigh, NC 27640-0700

North Carolina Employment Security Commission
Unemployment Insurance Division
P.O. Box 26504
Raleigh, NC 27611-6504

NU HORIZONS ELECTRONICS
PO BOX 360322
PITTSBURGH, PA 15251-6322

OFFICE DEPOT INCORPORATED
PO BOX 633211
CINCINNATI, OH 45263-3211

Ohio Dept. of Taxation
Attn: Rebecca L. Daum
P.O. Box 530
Columbus, OH 43216-0530

Oklahoma Tax Commission
Bankruptcy Section
General Counsel's Office
P.O. Box 53248
Oklahoma City, OK 73152-3248

Olson, Michael G.
23391 Pleasant Park Road
Confier, CO 80433

Oringer, Howard
c/o Karol K. Denniston, Esq.
DLA Piper US LLP
550 South Hope Street, Suite 23007
Los Angeles, CA 90071-2678

OVERHEAD DOOR COMPANY OF NORTH ALABAMA
9550 MADISON BLVD.
HUNTSVILLE, AL 35758

PAC TEC
PO BOX 820959
PHILADELPHIA, PA 19182-0959

PacTec
One LaFrance Way
Concordville, PA 19331

PAGE & JONES, INC.
PO BOX 2167
MOBILE, AL 36652-2167

Palco Telecom Service, Inc.
Attn: Sophie C. Dearman, A/R Mgr.
289 Dunlop Blvd.
Huntsville, AL 35894-0001

PALISADES COLLECTIONS, LLC
PO BOX 1274
ENGLEWOOD, CA 07632

PalPilot S.C. Corp.
Kung-Yan Lee, Director of Operations
15991 Red Hill Avenue, Suite 102
Tustin, CA 92780

PARADISE DESIGNS
2666 D STREET
HAYWARD, CA 94541

Parsley, Floyd & Deloris A.
Rev. Liv Trust U/A/D 12/18/98
Floyd Parsley & Delores A. Parsley Ttees
2433 Grays Run pike
Cynthiana, KY 41031-5766

Patton Electronics
Attn: Ursula Schottman
7622 Rickenbacker Drive
Gaithersburg, MD 20879-4773

Peak Power and Mfg., Inc.
Attn: Mr. Derck Goldberg
67 Fairmount Street
New Bedford, MA 02740-2716

Pennsylvania Department of Revenue
Bureau of Corpate Taxes
Dept 280427
Harrisburg, PA 17128-0427

Peridot Properties III, L.L.C.
c/o Jennifer Stenman
Murray Franke Greenhouse List & Lippitt LLP
1228 Fifteenth Street, Suite 200
Denver, CO 80202

Phillips, Todd T
4652 S. Ensenada Street
Centennial, CO 80015

Pitney Bowes, Inc.
Attn: Eva Milanowski
27 Waterview Drive
Shelton, CT 06484

Positronic Industries
Attn: Cheryl Hardin
423 North Camble
Springfield, MO 65806

Potrans International, Inc.
Attn: Julie Y. Hsiao, General Adm. Mgr.
16591 Noyes Avenue
Irvine, CA 92606-5102

Powerbox USA Inc.
100 Technology Drive, Suite 325
Broomfield, CO 80021

Printer Connection
3240 Leeman Ferry Road
Huntsville, AL 35801

Pyramid Technologies Inc.
Debra Foster, Credit Manager
210 Goddard Street
Irvine, CA 92618-4600

Quail Electronics
2171 Research Drive
Livermore, CA 94550-3805

Qualtech Backplane
Attn: Mr. Jim Kerchner
3232 South Fairview Street
Santa Ana, CA 92704-6509

QWEST
PAYMENT CENTER
DENVER, CO 80244-0001

R S ELECTRONICS
4394 PAYSPHERE CIRCLE
CHICAGO, IL 60674

Radvision
Attn: Accounting Manager
1717 State Highway 28, Suite 3
Fair Lawn, NJ 07410-2819

Rahadian, Aria
2736 Pickford Place
Hayward, CA 94541

Red Horse Wireless
1030 E. Creek Drive
Dripping Springs, TX 78620

REDBOARD LIMITED
C/O ISM LTD
940 WATTERMAN AVENUE
EAST PROVIDENCE, RI 02914

Redi to Serve
Russell Isom, VP of Marketing
P.O. Box 279
Huntsville, AL 35804-0279

REEDS OFFICE SUPPLY
1833 UNIVERSITY DRIVE
HUNTSVILLE, AL 35801

Reily Communications Consulting
Jack P. Reily
800 West 5th Street, Suite 608
Austin, TX 78703-5440

Resistacap Inc.
11547 South Memorial Parkway
Huntsville, AL 35803-2182

Rhode Island Division of Taxation
John Nugent, Asst. Tax Administrator
One Capitol Hill
Providence, RI 02908

Rhombus Industries Inc.
313 N. Birch Street
Santa Ana, CA 92701-5263

Richards, Larry
19279 East Berry Place
Aurora, CA 80015

ROBERTS GROUP, INC. , THE
PO BOX 5810
HUNTSVILLE, AL 35814

ROPER'S FLOWERS
2008 WHITESBURG DR
HUNTSVILLE, AL 35801

Rosh, George
6628 Tam O'Shanter Drive
San Jose, CA 95120

RS Electronics
Attn: Michelle Ross
34443 Schoolcraft
Livonia, MI 48150

SAE Circuits Cobrado, Inc.
Stephen Cecil, Treasurer
4820 N. 63rd Street
Boulder, CO 80301

Sager Electronics
Attn: Mark Lincoln, Credit Mgr.
97 Libbey Industrial Park
Weymouth, MA 02189

SBC/AMERITECH
BILL PAYMENT CENTER
SAGINAW, MI 48663-0003

SBC/AMERITECH
PAYMENT CENTER
SAC, CA 95887-0001

SBC/AMERITECH
PO BOX 650661
DALLAS, TX 75265-0661

SEA WIRE AND CABLE, INC.
110 CELTIC CIRCLE
PO BOX 647
MADISON, AL 35758

Shackleford, David
1800 Park Road #4
South Burnet, TX 78511

SIDLEY AUSTIN BROWN & WOOD LLP
555 CALIFORNIA STREET
SAN FRANCISCO, CA 94104

Siquest Incorporated
9175 Kifer Blvd., Suite 101
Sacramento, CA 95825-5105

SKYTEL
PO BOX 70849
CHARLOTTE, NC 28272-0849

Smith, C.W.
135 Spring Water Drive
Madison, AL 35758-1392

Smith, William D., M.D.
2717 Oxford Court
Bartlesville, OK 74006

SORVIVE TECHNOLOGIES, INC.
2090 BUFORD HWY., SUITE 1-B
BUFORD, GA 30518

SOUND SOLUTIONS, LLC
224 WELTON DR
MADISON, AL 35757

SOURCECORP DELIVEREX, INC.
BOX 9174
LOS ANGELES, CA 90084-9174

South Verizon Wireless
AFNI/Verizon Wireless
404 Brock Drive
Bloomington, IL 61701

Specialized Transportation Inc.
NW5485
PO Box 1450
Minneapolis, MN 55485-5485

Springer Equiment Company, Inc.
4263 Underwood Industrial Drive
PO Box 100274
Irondale, AL 35210-3924

Sprint Spectrum LP d/b/a Sprint PCS
Attn: Debbie A. Goolsby, Bankruptcy Analyst
M/S: KSOPHT0101-Z2850
6391 Sprint Parkway
Overland Park, KS 66251-2850

SPRINT
PO BOX 660092
DALLAS, TX 75266-0092

SPRINT
PO BOX 730087
DALLAS, TX 75373-0087

Spurlock, Karon E.
29314 Coggins Road
Ardmore, AL 35739

STACK ELECTRONICS
100 W. MAIN ST.
BABYLON, NY 11702

STANDARD COFFEE SERVICE CO
PO BOX 10449
COLORADO SPRINGS, CO 80932-1449

STAPLES BUSINESS ADVANTAGE
DEPT ATL
PO BOX 530621
ATLANTA, GA 30353-0621

Stephen Gould Corporation
35 South Jefferson Road
Whippany, NJ 07981-1043

Sullivan, Mark
926 Holly Blossom Court
Great Falls, VA 22066

SunGard Availability Services, LP
Attn: Maureen A. McGreevey, Esq.
680 East Swedesford Road
Wayne, PA 19087

T & S SUPPLY COMPANY
7150 BAKER BLVD.
FORT WORTH, TX 76118

Tacopina, Joseph
275 Madison Avenue, 35th Floor
New York, NY 10016

Taylor, Steven C.
1325 Howard Avenue
PMB 617
Burlingame, CA 94010

TDSoft Ltd
Attn: Yosi Albagli, CEO
6 Medinat Hayehudim Street
P.O. Box 4041
Herzelia ISRAEL 46140

Team Air Express
P.O. Box 668
Winnsboro, TX 75494-0668

TECATE INDUSTRIES, INC.
PO BOX 1209
POWAY, CA 92074

Technical Maintenance Inc.
P.O. Box 965
Oakwood, GA 30566-0017

Techni-Tool, Inc.
Attn: Lisa Ridolfo
1547 N. Trooper Road
P.O. Box 1117
Worcester, PA 19490-1117

TELCORDIA TECHNOLOGIES
CHURCH STREET STATION
PO BOX 6334
NEW YORK, NY 10249

TELEPACIFIC COMMUNICATIONS
ATTN: DON ORNSTEIN
2808 CAPITAL DR
EUGENE, OR 97403

Telephone Equipment NSW Pty Ltd
97 Jubille Avenue
Warriewood, NWS 2102
AUSTRALIA

TERAYON COMMUNICATION SYSTEMS
4988 GREAT AMERICA PARKWAY
SANTA CLARA, CA 95054

Texas Comptroller of Public Accounts
Office of the Attorney General
Bankruptcy - Collections Division
P.O. Box 12548
Austin, TX 78711-2548

Thomas, Robert V. Jr.
12 Pine Hill Drive
Crestview, KY 41076

TINTRONICS INDUSTRIES INC.
PO BOX 18335
HUNTSVILLE, AL 35804

T-Mobile USA, Inc.
Attn: Bankruptcy Dept.
P.O. Box 53410
Bellevue, WA 98015

T-MOBILE
FORMALLY POWERTEL
PO BOX 742596
CINCINNATI, OH 45274-2596

T-MOBILE
PO BOX 790047
ST. LOUIS, MO 63179-0047

TNT USA, INC.
CS9002
MELVILLE, NY 11747-2230

Trade Wings, Inc.
Jim Merecki, Vice President Finance
75 Rochester Ave., Unit 4
Portsmouth, NJ 03801-2852

TRI CITIES WASTE MANAGEMENT
PO BOX 78251
PHOENIX, AZ 85062-8251

Trust Building Services, Inc.
Roger Redmond, President
2510 Second Avenue
Birmingham, AL 35203

TTI, Inc.
Rick E. Smith, Corp. Credit Mgr.
2441 Northeast Parkway
Fort Worth, TX 76106-1896

TYCO PRINTED CIRCUIT GROUP, INC.
DEPT. LA 21222
PASADENA, CA 91185-1222

TYCO PRINTED CIRCUIT GROUP, INC.
ESPANA, S.L.
C/. JULIAN CAMARILLO, 24
MADRID, 28037

UNDERWRITER LABORATORIES 1
ATTN: LEGAL DEPARTMENT
333 PFINGSTEN ROAD
NORTHBROOK, IL 60062-2096

United Manufacturing Assembly, Inc.
Mei Mah, Controller
44169 Fremont Boulevard
Fremont, CA 94538-6044

United Parcel Service
c/o Receivable Management Services
P.O. Box 4396
Timonium, MD 21093

Universal Air Filter Company
Christopher J. Kopf, Controller
1624 Sauget Industrial Parkway
P.O. Box 5006
Sauget, IL 62206

UPS SUPPLY CHAIN SOLUTIONS
ATTN: CUSTOMS BROKERAGE SERVICES
PO BOX 34486
LOUISVILLE, KY 40232

US Telepacific Communications
Attn: Donald J. Ornstein, Auditor
2808 Capital Drive
Eugene, OR 94703

Vanguard Cleaning Systems Inc.
655 Mariners Island Blvd., Suite 33
San Mateo, CA 94404-1059

Verilink Canada, Inc.
c/o Ian J. Wick
Keyser Mason Ball LLP
4 Robert Speck Pkwy., Suite 1600
Mississauga, ON L4Z 1S1

Verilink de Mexico, S. de R.L. de C.V.
c/o CP Eduardo Perez Armienta
Moore Stephsn Orozco Medina SC
Contadores Publicos y Asesores de Negoci
Gabrial mancera 1041
Col. Del Valle, Mexico 03100 D.F.

Verilink Europe Limited
20-22 Bedford Row
London WC1R 4JB
United Kingdom

Verilink Sales Company, Inc. (US)
127 Jetplex Circle
Madison, AL 35758

VERIZON
PO BOX 1
WORCESTER, MA 01654-0001

VERIZON
PO BOX 17577
BALTIMORE, MD 21297-0513

VERIZON
PO BOX 28000
LEHIGH VALLEY, PA 18002-8000

VERIZON
PO BOX 660108
DALLAS, TX 75266-0108

VERIZON
PO BOX 9622
MISSION HILLS, CA 91346-9622

Vina Technologies, Inc.
127 Jetplex Circle
Madison, AL 35758

Vincent, Steve
5353 East Shaw Butte
Scottsdale, AZ 85254-4713

ViQuest Technology
Brian Smith, VP
1580 Oakland Road, C114
San Jose, CA 95131

Virginia Dept. of Taxation
Mark Ames, Counsel
PO Box 2156
Richmond, VA 23218

VITAL NETWORK SERVICES
14520 MCCORMICK DRIVE
TAMPA, FL 33636

VITAL NETWORK SERVICES
PO BOX 18162
BRIDGEPORT, CT 06601-2962

WAREHOUSE EQUIPMENT AND SUPPLY CO.
1800 SPORTSMAN LANE
PO BOX 11310
HUNTSVILLE, AL 35814

Waste Management - RMC
Lisa Nugent/Bankruptcy Specialist
2421 W. Peoria Ave., Suite 110
Phoenix, AZ 85029

Waters, David
16735 East Crestline Place
Centennial, CO 80015

WEBEX COMMUNICATION, INC.
PO BOX 49216
SAN JOSE, CA 95161

Westbrook, S. Todd
605 Sunburst Circle
Brownsboro, AL 35741

Whitesburg Electronics, Inc.
Randel Carden
P.O. Box 309
Lacey's Spring, AL 35754

WILINK, INC.
ATTN: ACCOUNTS RECEIVABLE
601 MOOREFIELD PARK DRIVE
RICHMOND, VA 23236-3654

Wilson, Desmond P.
c/o Karol K. Denniston, Esq.
DLA Piper US LLP
550 South Hope Street, Suite 2300
Los Angeles, CA 90071-2678

Wilson, William W.
149 Matt Phillips Road
Huntsville, AL 35806

WIND RIVER SYSTEMS, INC.
ATTN: GENERAL COUNSEL
500 WIND RIVER WAY
ALAMEDA, CA 94501

WIND RIVER
600 WIND RIVER WAY
ALAMEDA, CA 94501

Winfrey, Sebie R.
11211 Crestfield Drive
Huntsville, AL 35803

Wong, Matthew
8575 Hopseed Lane
San Diego, CA 92129-4165

Wong, Yu-Man M.
8575 Hopseed Lane
San Diego, CA 92129

Woodwind Communications Systems Inc.
127 Jetplex Circle
Madison, AL 35758

Wyle Laboratories
Greg Blackmon, A/R-Credit Manager
P.O. Box 77777
Huntsville, AL 35807-7777

Xerox Capital Services LLC
Attn: Lesley Banks
P.O. Box 660506
Dallas, TX 75266-9937

XO Communications
Attn: Brad Lee
105 Molloy Street
Nashville, TN 37201

XP Foresight Electronics
990 Benecia Avenue
Sunnyvale, CA 94085

XP POWER, INC.
990 BENICIA AVE.
SUNNYVALE, CA 94085

Z Mar Technology
8541 Crown Crescent Circle
Charlotte, NC 28227-7733

Z Mar Technology
PO Box 1298
Matthews, NC 28106-1298

Zhone Technologies, Inc.
c/o Gregg M. Ficks, Esq.
Coblentz, Patch, Duffy & Bass, LLP
One Ferry Building, Suite 200
San Francisco, CA 94111