Finlay Enterprises – 30 Largest Unsecured Bankruptcy Creditors

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.”

Finlay Jewelry Bankruptcy – Debtors and Petitions

Finlay Enterprises, Inc. and 7 affiliated entities (”Debtors”) filed a petitions in United States Bankruptcy Court for the Southern District of New York for relief under Chapter 11 of Title 11 of the United States Code.  The Debtors are among the leading retailers of fine jewelry in the United States.  Debtors have approximately 77 department store locations and also operate approximately 106 stand-alone jewelry stores doing business as Bailey Banks & Biddle, Carlyle & Co. Jewelers LLC, and L. Congress, Inc.