Finlay Enterprises, Inc. (“Finlay”) has requested authority to file a consolidated list of the 30 largest unsecured creditors for itself and its affiliated Debtors (the “Top Unsecured Creditor List”) in lieu of a separate list for each of the Debtors.  Although none of the claims were identified as disputed, Finlay states in a footnote to the list that “[a]ll claims are subject to customary offsets, rebates, discounts, reconciliations, credits, and adjustments, which are not reflected on this list.” Additionally, all of the supplier claims are identified as “partially secured.”

Name of creditor Nature of claim Estimated amount of claim Extent of any Security
U.S. Bank, N.A. senior notes $90,582,000.00
Vaishali Diamond Corp. trade debt $2,716,596.27 partially secured
Royal Jewelry Mfg Inc. trade debt $2,008,333.19 partially secured
Richline Group trade debt $1,807,350.67 partially secured
B H Multi Com Corp. trade debt $1,255,783.96 partially secured
Le Vian Corp. trade debt $1,203,309.82 partially secured
Citizen Watch Co of America trade debt $1,098,067.82 partially secured
Weindling International Corp LLC trade debt $755,992.35 partially secured
Bulova Corp. trade debt $728,203.51 partially secured
MJJ Inc. trade debt $690,998.36 partially secured
Cybel Trading Corp. trade debt $609,993.29 partially secured
Diamond Source Industries Inc trade debt $578,997.22 partially secured
Uni-Creation Inc. trade debt $975,807.71 partially secured
Tacori Inc. trade debt $979,671.89 partially secured
Julius Klein Diamonds Inc trade debt $992,516.20 partially secured
Assurant Solutions, Inc. trade debt $923,776.70 partially secured
M. Schamroth & Sons trade debt $907,539.92 partially secured
Oro Alexander Inc. trade debt $360,226.36 partially secured
Seiko Corp. of America trade debt $322,812.38 partially secured
Colibri Group Inc trade debt $318,385.96 partially secured
China Pearl Import C P Center trade debt $312,897.72 partially secured
Lakeview Construction Inc trade debt $311,953.60 partially secured
Diamonair USA Inc trade debt $287,997.61 partially secured
Movado Group Inc. trade debt $283,722.53 partially secured
EMA Jewelry Corp trade debt $292,729.99 partially secured
K & F Inc. trade debt $220,687.05 partially secured
Color Craft trade debt $207,878.92 partially secured
Yurman Design Inc trade debt $203,799.23 partially secured
NEI Group trade debt $183,801.93 partially secured
Dasan Inc trade debt $180,908.59 partially secured

The Top Unsecured Creditor List is based on the Debtors’ books and records as of August 3, 2009. The Top 30 List does not include: (1) persons who come within the definition of “insider”; or (2) secured creditors, unless the value of the collateral is such that the unsecured deficiency places the creditor among the holders of the largest unsecured claims.