Eastman Kodak Company and 15 associated debtorsFN1 (the “Debtors”) filed voluntary petitions under Chapter 11 of the Bankruptcy Code on January 19, 2012 in the Bankruptcy Court for the Southern District of New York (Case No. 12-10202). The Honorable Allan L. Gropper has been assigned to the case. This initial note provides the Debtors’ consolidated list of their 50 largest unsecured creditors.

First day motions and other filings are available on the site for the Eastman Kodak Company bankruptcy being maintained by the claims agent, Kurtzman Carson Consultants.

The Debtors' Consolidated List of Holders of Largest Unsecured Claims

The Debtors' have requested authority to file a consolidated list of the holders of the Debtors' largest unsecured claims in lieu of a separate list for each of the Debtors. The consolidated list is set forth below.

ListedCreditor NameNature of ClaimStatusAmount
01  The Bank of New York Mellon, as Indenture Trustee
ATTN:: Corporate Trust
Administration
101 Barclay Street, 8W
New York, NY 10286
Unsecured Notes (2017 Sr. Unsecured Convertibles - 7.00%)$406,066,667
02  The Bank of New York Mellon as
Indenture Trustee
ATTN: Corporate Trust
Administration
101 Barclay Street, 8W
New York, NY 10286
Unsecured Notes (2013 Sr. Unsecured Notes - 7.25%)$252,416,667
03  AOF IMAGING TECHNOLOGY (USA) INC.
ATTN: Albert Lin - VP
2/F., Continental Electric Building, No. 17 Wang Chiu Road
Kowloon Bay, Kowloon Hong Kong
Trade Debt$31,187,577
04  ATLC, Ltd.
ATTN: Ed Andre
100 Rialto Place, Suite 950
Melbourne, FL 32901
Tel: (321) 725-9605
Fax: (321) 725-1527

Rumberger, Kirk & Caldwell, P.A.
ATTN: David C. Willis, Esquire 300 S. Orange Ave., Suite 1400 (32801)
P.O. Box 1873
Settlement Agreement and Release$26,400,000
05  CAL-COMP OPTICAL ELECTRONICS
ATTN: Nova Chen - Director CP2 Div., Computer Peripherals BU 147, Section 3, Beishen Rd. Shenkeng Shiang, Taipei Taiwan 222, R.O.C.
$23,687,280
06  ALTEK CORPORATION
ATTN: Jason Lin - VP
3F, No. 10, Li-Hsin Road Science-Based Industrial Park, Hsinchu Taiwan
Trade Debt$22,008,354
07  WEESP UNLIMITED
ATTN: G.R. E. Jurgens, Managing
Director
Glenside Works, Mil Lane,
palmerston, Dublin
20, Ireland
Term Note$20,000,000
08  SONY STUDIOS
ATTN: Stefan Litt10202 W. Washington Blvd Culver City, CA 90232
Trade DebtContingent$16,666,667
09  WARNER BROTHERS
ATTN: Darcy Antonellis
4000 Warner Blvd
Burbank, CA 91522
Trade DebtContingent$14,175,000
10  XPEDX
ATTN: Steve Bowden
6285 Tri Ridge Blvd.
Loveland, Ohio 45140
Trade Debt$12,949,939
11  Nokia Corporation
ATTN: Vice President Intellectual
Property Rights
P.O. Box 226
FIN-00045
Nokia Group
Finland
Amended and Restated Sensor Agreement$12,000,000
12  PRIMAX ELECTRONICS LIMITED
ATTN: Jack Pan - President No. 669, Ruey Kuang Road Neihu Taipei, Taipei Taiwan, R.O.C.
Trade Debt$11,585,196
13  WALMART
ATTN: Kevin Oconnor
702 SW 8th Street
Bentonville, Arkansas 72716
Trade Debt$11,421,973
14  The Bank of New York Mellon as
Indenture Trustee
ATTN: Corporate Trust
Administration
101 Barclay Street, 8W
New York, NY 10286
Unsecured Notes (2021 Sr. Unsecured Notes - 9.20%)$10,220,209
15  NBC Universal Inc.
ATTN: Marcia Haynes
100 Universal City Plaza
Universal City, CA 91608
Trade DebtContingent$9,275,570
16  TARGET
ATTN: Nik Nayar
1000 Nicollet Mall
Minneapolis, MN 55403
Trade Debt$9,009,509
17  BEST BUY
ATTN: Lisa Farrell7601 Penn Ave South Richfield, MN 55423-3645
Trade Debt$8,397,115
18  PARAMOUNT STUDIOS
ATTN: Mark Christiansen
5555 Melrose Ave
Los Angeles, CA 90038
Trade DebtContingent$6,750,000
19  SANYO ELECTRIC CO., LTD.
ATTN: Satoru Hotta - VP
5-5, Keihan-hondori 2-chome Moriguchi City, Osaka 570-8677 Japan
Trade Debt$4,994,354
20  OFFICE MAX
ATTN: Igor Anshakov
263 Shuman Blvd.
Naperville, IL 60563
Trade Debt$4,658,704
21  PREFERRED CARE INC
ATTN: Lisa Brubaker - Exec. VP 220 Alexander St
Rochester, NY 14607
Employee Benefits$4,350,643
22  DISNEY STUDIOS
ATTN: Jeff Miller 500 S Buena Vista Burbank, CA 91521
Trade DebtContingent$4,162,500
23  FELEX SCHOELLER HOLDING GMBH & CO. KG
ATTN: Guido Hofmeyer, Sr VP
PO Box 3667
D-49026 Osnabruck, Lower Saxony
Germany
Trade Debt$4,105,358
24  NANJING WANLIDA TECHNOLOGY CO LTD
ATTN: Jason Zeng - VP No. 618, Jiahe Road
Xiamen, Fujian China
Trade Debt$3,663,550
25  FLEXTRONICS INTERNATIONAL LTD.
ATTN: EC Sykes -President Industrial 1007 Gilbraltar Drive, Building # 7 Milipitas, CA 95035
Trade Debt$3,478,974
26  STAPLES
ATTN: Mark Mettler500 Staples Drive Framingham, MA 01702
Trade Debt$3,182,384
27  CVS
ATTN: Jim Shiels
1 CVS Drive
Woonsocket, RI 02895
Trade Debt$3,168,410
28  WYNIT
ATTN: Pete Richichi
5801 East Taft Rd
North Syracuse, New York 13212
Trade Debt$3,126,229
29  The Bank of New York Mellon as Indenture Trustee
ATTN: Corporate Trust
Administration
101 Barclay Street, 8W
New York, NY 10286
Unsecured Notes (2018 Sr. Unsecured Notes - 9.95%)$3,104,000
30  AMAZON.COM
ATTN: Heather Cartwright
701 5th Ave
Seattle, Washington 98104
Trade Debt$3,027,401
31  OFFICE DEPOT
ATTN: Randy Wick
6600 North Military Trail
Boca Raton, FL 33496
Trade Debt$2,899,193
32  ALCOA, INC.
ATTN: Jennifer Fredieu - Account
Manager
2300 North Wright Road
Alcoa, TN 37701-3141
Trade Debt$2,817,978
33  RYDER SYSTEM, INC.
ATTN: Steve Sensing VP-General
Manager
1000 Corporate Centre Drive, Suite
350
Franklin, TN 37067
Trade Debt$2,711,174
34  SAMS WHOLESALE CLUB
ATTN: Joe Hartsig
2101 Simple Savings Drive Bentonville, Arkansas 72716
Trade Debt$2,709,212
35  ADECCO S.A.
ATTN: Deborah J. Cave-Harnden National Account Manager1330 Lexington Ave Rochester, NY 14606
Trade Debt$2,484,451
36  GE RICHARDS GRAPHIC
SUPPLIES CO INC
ATTN: Jeff Wagner
928 Links Avenue (PO Box 339)
Landisville, PA 17538
Trade Debt$2,345,011
37  DEUTSCH INC
ATTN: Erica Grau - EVP, Dir. Of
Client and Agency Operations
111 8th Ave.
NY, NY 10011
Trade Debt$2,295,056
38  MATSUSHITA ELECTRIC INDUSTRIAL CO., LTD.
ATTN: Rick Martin
1-1 Matsushita-cho
Moriguchi City, Osaka 570-8511
Trade Debt$2,274,068
39  JOHNSON CONTROLS, INC.
ATTN: Tom Bourke, VP and GM 507 E Michigan St, PO Box 423 Milwaukee, WI 53201-0423
Trade Debt$2,247,999
40  TORAY INDUSTRIES, INC.
ATTN: Richard R. Schloesser - CEO 50 Belver Avenue
North Kingstown, RI 02852-7500
Trade Debt$1,924,227
41  SANMINA-SCI CORPORATION
ATTN: Tom Clawson - President Industrial
2700 North First Street
San Jose, CA 95134
Trade Debt$1,912,926
42  COLLINS INK CORP.
ATTN: Lawerance Gamblin-Owner
1201 Edison Drive
Cincinnati, OH 45216
Trade Debt$1,889,468
43  INTERNATIONAL BUSINESS MACHINES CO
ATTN: Anthony Martinez - GM
Managed Business Process Services
3301 Carrack Court
Raleigh, NC 27613
Trade Debt$1,874,781
44  CHAMPION PHOTOCHEMISTRY INTERNATIO
ATTN: R. Fraser Mason - CEOPO Box 44105 RPO Wexford Plaza Brampton, ON L6Z 4V7, Canada
Trade Debt$1,746,376
45  OPTIMATION TECHNOLOGY INC
ATTN: Bill Pollock, President and
CEO
50 High Tech Drive
Rush, NY 14543
Trade Debt$1,736,932
46  MOSAIC SALES SOLUTIONS
ATTN: Angie Damron-Beene Senior
Director, Client Services
6051 N State Hwy 161
Irving, TX 75038-2236
Trade Debt$1,663,980
47  CRANEL INCORPORATED
ATTN: Craig Wallace
8999 Gemini Pkwy
Columbus, Ohio 43240-2010<
Trade Debt$1,645,643
48  WIPRO LIMITED
NS Bala - Senior VP
425 National Ave # 200
Mountain View, CA 94043
Trade Debt$1,640,773
49  State of California Franchise Tax Board
ATTN: Ms. Mary Genoese
1212 Avenue of the Americas – 4th
Floor
New York, NY 10036-1601
Tax ClaimContingent, Unliquidated, and Disputed (Amount stated to be "Unknown, butestimated at over $1,640,772") $1,640,772
50  New York State Department of Taxation and Finance, Buffalo District Office
ATTN: Mr. David Agnew
77 Broadway, Suite 112
Buffalo, NY 14203-1670
Tax ClaimContingent, Unliquidated, and Disputed (Amount stated to be "Unknown, butestimated at over $1,640,772") $1,640,772

The 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.

Bankruptcy Rule 1007(d) provides that a debtor shall file “a list containing the name, address and claim of the creditors that hold the 20 largest unsecured claims, excluding insiders.” Fed. R. Bankr. P. 1007(d). In the case of a multi-debtor filing, it is likely that many creditors are shared among certain of the debtors. This is especially the case where the debtors operate as a single business enterprise. Under these circumstances and provided that there is a request for joint administration, it is common for multiple, related debtors to request authority to file a single, consolidated list of their collective largest general unsecured creditors. These requests usually are granted by the bankruptcy court.

The Top Unsecured Creditor List is never to be considered a waiver of any defense to or “allowability” of a listed claim or an admission of the amount of any listed claim. It is common for the amount of the claims to shift and sometimes a claim that is initially is undisputed is later disputed. Creditors should always consult the official claims register.

FN1 The 15 affiliated debtors are Creo Manufacturing America LLC; Eastman Kodak Company; Eastman Kodak International Capital Company, Inc.; FPC Inc.; Far East Development Ltd.; Kodak (Near East), Inc.; Kodak Americas, Ltd.; Kodak Aviation Leasing LLC; Kodak Imaging Network, Inc.; Kodak Philippines, Ltd.; Kodak Portuguesa Limited; Kodak Realty, Inc.; Laser-Pacific Media Corporation; NPEC Inc.; Pakon, Inc.; and Qualex Inc.