Kahn & Associés FailCon Paris September 22, 2011

Preparing For Bankruptcy by Daniel P. Kahn Founder/Partner and Gilles Grinal Partner

Thank you for your attention « Shoot for the moon, even if you miss you will land among the stars » Les Brown If you have any question: [email_address]

Main office 51 rue Dumont D ’ Urville 75116 Paris, France Tel.: +33 (0)1 45 01 45 01 Fax: +33 (0)1 45 01 45 00 Côte d ’ Azur Office 2229, route des Crêtes 06560 Sophia Antipolis, France Tel.: +33 (0)4 92 94 20 40 Shanghai Office 1901, HuaxiaBankMansion, No 256 Pudong(S) Road, Pudong New Area Shanghai 200120, P.R. China Tel.: + 86-21-68866598