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.