Robert D. Drain

Whirlpool — Buy

Hospira

Principal Finl

Collective Brands

Celgene

Pepsico

Citibank Account #1 — Interest

Citibank Accout #2 — Interest

Access Financial Account #1 — Int/Div

Access Financial Account #2 — Interest

FifthThird Bancorp common — Int/Div

Access Financial Account #3 — Interest

FifthThird Bancorp common — Int/Div

US Trust Managed US TCommon Account (no control) — Int/Div — note m Part VII

Amex

Am. Tower

Apache

Avon

Caterpillar

Col. Value & Restr. FD Class Z

Express Scripts

Exxon Mobil

Feeport-McMoran Copper & Gold Com

Mastercard CL A

Morgan Stanley

National Oilwell Varco

Philip Morris Intl

Qualcomm

Target

Union Pac

Bally Techs

Big Lots

Cameron Intl

Cimarex Energy

Dover

Columbia Select Small Cap FD CL Z

TCF Fnl

Siemens AG Sponsored ADR

Thompson Creek Metals

Weatherford Intl

Ishares MSC Emerging Mkts Index FD

ltau Unibanco Hidg Sponsored ADR

Mobile Telesystems Sponsored ADR

Petroleo Brasileiro Sponsored ADR

Teva Pharmaceutical ADR

Port Auth NY & NJ Cons Bds-OI1D

Blackrock Muniholdings INSD FD

Columbia NY Inter Muni BD FD CL 2

Pimco Commodity Realreturn Strategy FD

Ebay

GSI Comm

Alliance Data Sys

Ferro Comp.

CTrip Com Intl

Primerica

Kraft Foods CL A

NV Energy

Insituform Tech

Vanan Semiconductor

Allergan

Noble Corp.

Casevs Gen Stores

Manpower Inc

Comcast New CL A

Denbury Res

SEI! Investments

Waddell & Reed Finl

BE Aerospace

Oracle

Sina Com

CVS Caremark

Advanced Micro Devices

Loews Cos,

Amex

Goodyear

Col Select Large Cap Growth FD CL Z

Vale ADR

Foster Wheeler

Tennant

BofA Tax-Exempt Reserves

Cash — Sold (part)

Cash — Sold (part)

Cash — Sold (part)

Foster Wheeler — Buy (add'l)

Noble Corp. — Buy (add'l)

American Tower Comp. — Buy (add'l)

CVS Caremark Comp. — Buy (add'l)

Caseys Gen Stores — Buy (add'l)

CTRIP Com Intl — Buy (add'l)

JP Morgan Chase — Buy

Mobile Telesystems ADR — Buy (add'l)

Morgan Stanley — Buy (add'l)

Petroleo Brasileiro SA ADR — Buy (add'l)

Quanta SVCS — Buy (add'l)

Wells Fargo Com — Buy (add'l)

Foster Wheeler — Buy (add'l)

BE Aerospace — Buy (add'l)

Tennant — Buy (add'l)

Col. Select Large Cap Growth FD Class Z — Buy (add'l)

SPX Corp. — Buy

PIMCO Commodity RealReturn FD — Buy (add'l)

Vanguard Intl Equit Index FDS — Buy

SPX Corp. — Buy (add'l)

Advanced Micro Devices — Buy (add'l)

NY St. Dorm. Auth St. Pers. Income Tx Rev. BDS — Buy

Peabody Energy — Buy

Parexxel Int! Corp. — Buy

Parexel Intl Comp. — Buy

NYSE Euronext — Buy

Sina Com — Sold (part)

Weatherford Intl — Sold (part)

AES Corp — Sold (part)

Admanced Micro Devices — Sold (part)

Allergan — Sold (part)

Alliance Data Sys — Sold (part)

Amex — Sold (part)

Apache — Sold (part)

Avon Prods — Sold (part)

Bally Technologies — Sold (part)

Barnes Grop — Sold (part)

BE Aerospace — Sold (part)

Big Lots — Sold (part)

Cameron Intl — Sold (part)

Caterpillar — Sold (part)

Celgene — Sold (part)

Cimarex Energy — Sold (part)

Comcast — Sold (part)

Comcast — Sold (part)

Denbury Res. — Sold (part)

Dover — Sold (part)

Dover — Sold (part)

EOG Res. — Sold (part)

Ebay — Sold (part)

Express Scripts — Sold (part)

Exxon — Sold (part)

Exxon — Sold (part)

Ferro — Sold (part)

Feeport-McMoran Copper & Gold — Sold (part)

GSI Comm — Sold (part)

Goodyear — Sold (part)

Hospira — Sold

Instituform — Sold (part)

lau Unibanco ADR — Sold (part)

Kraft Foods — Sold (part)

Lowes Cos. — Sold (part)

Manpower Inc — Sold (part)

National Oilwell Varco — Sold (part)

Oracle — Sold (part)

Pepsico — Sold (part)

Primerica — Sold (part)

Principal Fin Grp. — Sold (part)

Qualcomm — Sold (part)

SEI Invest. — Sold (part)

Siemens AG Sponsored ADR — Sold (part)

TCF Fin. — Sold (part)

Tennant — Sold (part)

Teva Parmaceutical ADR — Sold (part)

Thompson Creek Metals — Sold (part)

Ticho Software — Sold (part)

Union Pac. Corp. — Sold (part)

Vale SA ADR — Sold (part)

Vanan Semiconductor — Sold (part)

Waddell & Reed Finl — Sold (part)

Barnes Grp. — Sold (part)

Barnes Grp. — Sold

Caterpillar — Sold (part)

Dover — Sold (part)

Exxon — Sold (part)

Vana Semiconductor — Sold (part)

Apache Comp. — Sold (part)

Express Scripts — Sold (part)

Freeport-McMoran Copper & Gold — Sold (part)

Thompson Creek Metals — Sold (part)

Primerica — Sold (part)

BofA Tax-Exempt Reserves — Sold (part)

BofA Tax-Exempt Reserves — Sold (part)

BofA Tax-Exempt Reserves — Sold (part)

BofA Tax Exempt Reserves — Sold (part)

BofA Tax Exempt Reserves — Sold (part)

BofA Tax Exempt Reserves — Sold (part)

BofA Tax Exempt Reserves — Sold (part)

BofA Tax Exempt Rerserves — Sold (part)

Citigroup — Buy

HDFC Bk — Buy

Babylon NY Pub Impt BDS — Buy

NYNY Geo Ref Bds — Buy

CTrp Com. Intl — Buy (add'l)

CTrp Com. Intl — Buy (add'l)

North Hempstead NY Pub Impt GO BD — Buy

Umlever — Buy

Port Auth NY & NJ Cons. — Buy

Primenca — Sold (part)

Primenca — Sold

Principal Fin Grp — Sold (part)

Wells Fargo — Sold

Waddell & Reed Finl — Sold (part)

Col. NY Inter Muni BD FD — Redeemed

Big Lots — Sold (part)

Big Lots — Sold

Alliance Data Sys — Sold (part)

Qualcomm — Sold (part)

Vanan Semiconductor — Sold (part)

Comstock Res — Buy

Medtronic — Buy

Thermo Fisher Scientific — Buy

Greenhill & Co — Buy

HDFC Bank — Buy (add'l)

Kraft Foods — Buy (add'l)

Pepsico — Buy (add'l)

Progressive Corp. Ohio — Buy

Unilever — Buy (add'l)

Greenhill & Co. — Buy (add'l)

Progressive Corp. Ohio — Buy (add'l)

CTrip Com — Buy (add'l)

lsoftstone Hldgs ADS — Buy (add'l)

Foster Wheeler — Buy (add'l)

lsofistone Hldgs ADS — Buy (add'l)

Progressive Corp Ohio — Buy (add'l)

Whirlpool — Buy (add'l)

lIsoftstone Hidgs ADS — Buy (add'l)

Central European Media Ent — Buy

CTrip — Buy (add'l)

lsofstone Hldgs ADS — Buy (add'l)

Central European Media Ent — Buy (add'l)

lsoftstone Hldgs ADS — Buy (add'l)

l1softstone Hldgs ADS — Buy (add'l)

Isoftstone Hldgs ADS — Buy (add'l)

lsoftstone Hldgs ADS — Buy (add'l)

ltau Unibanco ADR — Buy (add'l)

Progressive Corp Ohio — Buy (add'l)

Isoftstone Hldgs ADS — Buy (add'l)

lsoftstone Hidgs ADS — Buy (add'l)

Hewlett Packard — Buy

Noble — Sold

Col. NY Inter Muni BDFD CL 2 — Redeemed

Allergan — Sold

Caterpillar — Sold

Denbury Res — Sold (part)

Express Scripts — Sold (part)

Phillip Morris — Sold

Principal Finl Grp — Sold

TCF Fl — Sold (part)

Waddell & Reed Finl — Sold (part)

TCF Fl — Sold (part)

Waddell & Reed — Sold

Lowes Cos — Sold

Varian Semiconductor — Sold

Bally Technologies — Sold (part)

Bally Technologies — Sold

Amex — Sold (part)

SE! Inv — Sold (part)

Sma Com — Sold (part)

GSI Comm — Sold

BofA Tax-Exempt Reserves — Buy (add'l)

BofA Tax-Exempt Reserves — Buy (add'l)

BofA Tax-Exempt Reserves — Buy (add'l)

BofA Tax-Exempt Reserves — Sold (part)

Nielsen Hidgs — Buy

Google — Buy

Manpower — Sold

Swma Com — Sold

HSBC Hldgs ADR — Buy (add'l)

Central European Medat Ent — Buy (add'l)

General Murs — Buy

Teva Pharmaceutical ADR — Buy (add'l)

Monsanto — Buy

HSBC Hldgs ADR — Buy (add'l)

Wells Fargo — Buy (add'l)

Citigroup — Buy (add'l)

Greenhill & Co. — Buy (add'l)

HDFC Bk ADR — Buy

Amex — Sold (part)

TCF Fl — Sold (part)

Alliance Data Sys — Sold (part)

Alliance Data Sys — Sold (part)

Insituform Tech — Sold

Tibeo Software — Sold

Freeport-McMoran Copper & Gold — Sold

JP Morgan Chase — Sold

TCF Finl — Sold

Rovi Corp — Buy

Weverhauser — Buy

Citigroup — Buy (add'l)

Wells Fargo — Buy (add'l)

Invesco Lid — Buy (add'l)

Peabody Energy — Buy (add'l)

Peabody Energy — Sold (part)

Amex — Sold

Pepsico — Sold (part)

NV Energy — Sold (part)

Pepsico — Sold (part)

NV Energy — Sold

Wellpoint — Buy

Advanced Micro Devices — Buy (add'l)

Google — Buy (add'l)

Whirlpool — Buy (add'l)

Parexel Intl — Sold (part)

Parexel Intl — Sold

Alliance Data Sys — Sold (part)

Greenhill & Co — Sold

Energizer Hidgs — Buy

Skyworks Solutions — Buy

Invesco Lid. — Buy (add'l)

Ace Ltd — Buy

Comcast — Buy

Intercontinental Exchange — Buy

Merck — Buy

Pepsico — Buy (add'l)

Public Serv, Enterprise — Buy

Ace Lud. — Buy (add'l)

Comcast — Buy (add'l)

Express Scripts — Buy (add'l)

Intercontinental Exchange — Buy (add'l)

Merck — Buy (add'l)

New Onental Ed & Tech — Buy

Principal FIn. Grp — Buy

Publc Serv. Enterprise — Buy (add'l)

Merck — Buy (add'l)

Monsanto — Buy (add'l)

Vale ADR — Buy (add'l)

Foster Wheeler — Buy (add'l)

Nielsen Hldgs — Buy (add'l)

Hess — Buy

Siemens — Buy (add'l)

Siemens — Buy (add'l)

Google — Buy (add'l)

Amazon — Buy

Allance Data Sys — Sold

Avon — Sold (part)

HDFC BK — Sold (part)

Avon — Sold

Central European Media — Sold (part)

Central European Media — Sold (part)

CTrip — Sold (part)

Goodyear — Sold (part)

NYSE Euronext — Sold (part)

Natl Oilwell — Sold (part)

Natl Oilwell — Sold (part)

Natl Oilwell — Sold (part)

Central European Media — Sold

Citigroup — Sold (part)

Comstock Res — Sold (part)

HSBC Hldgs — Sold (part)

Kraft Foods — Sold (part)

Hospira — Sold

Thompson Creek Metals — Sold

EOG Res — Sold

Quanta Svcs — Sold

Hewlett Packard — Sold

General Murs — Sold

Whirlpool — Sold (part)

PG&E — Buy

Express Scripts — Buy (add'l)

Tyco Intl — Buy

AT&T — Buy (add'l)

Badu Inc — Buy

Electronic Arts — Buy (add'l)

First Rep. Bk San Fran — Buy

Exxon Mobil — Buy (add'l)

AT&T — Buy (add'l)

Electronic Arts — Buy (add'l)

John Hancock Invt Tr 11 — Buy

PG&E — Buy (add'l)

Whirlpool — Sold

Isoftstone — Sold (part)

lsoftstone — Sold (part)

lsoftsone — Sold

Foster Wheeler — Sold

Citigroup — Sold (part)

Citigroup — Sold (part)

Citigroup — Sold (part)

HSBC Hldgs — Sold

HSBC Hldgs — Sold (part)

HSBC Hldgs — Sold

Weatherford — Sold

Weatherford — Sold

Mastercard — Sold (part)

Mobile Telesystems — Sold

Exxon Mobil — Buy (add'l)

PGAE — Buy (add'l)

AT&T — Buy (add'l)

Home Depot — Buy

AT&T — Buy (add'l)

Analog Devices — Buy

Digital Rlty — Buy

Fifth Third Bancorp — Buy

Fiserv — Buy

Covidien — Buy (add'l)

Insulet — Buy

SLM Corp — Buy

Humana — Buy

Pfizer — Buy

Alkermes PLC — Buy

Alkermes PLC — Buy (add'l)

CA Inc — Buy

Visa Inc — Buy

SLM Corp — Buy (add'l)

Comstock Res — Sold (part)

Peabody Energy — Sold (part)

Petroleo Brasileiro ADR — Sold

Comstock Res — Sold

CTrp Com — Sold

Invesco Lad. — Sold (part)

Advanced Micro Devices — Sold

Citigroup — Sold (part)

Ebay — Sold (part)

HDFC Bk — Sold (part)

ltau Unibanco Hide ADR — Sold (part)

Celgene — Sold (part)

Medtronic — Sold

Thermo Fischer Scientific — Sold (part)

Teva Phamraceutical ADR — Sold (part)

Wellpoint — Sold

Celegene — Sold (part)

Dover — Sold (part)

Mastercard — Sold (part)

Citigroup — Sold (part)

Wells Fargo — Sold (part)

Gilead Sciences — Buy

SPDR S&P Dividend ETF — Buy

SPDR S&P Dividend ETF — Buy (add'l)

Air Prods & Chems — Buy

Weight Watchers — Buy

Marsh & McLennan — Buy

PIMCO Commodity RealReturn FD — Redeemed

Celegene — Sold

Vanguard MSCI Emerging Markets ETF — Sold

Invesco Lid. — Sold (part)

Cingroup — Sold (part)

Ferro — Sold

General Murs — Sold

Morgan Stanley — Sold (part)

New Onental Ed & Tech — Sold

Peabody Energy — Sold (part)

ROVI Corp — Sold

Skyworks Solutions — Sold

Thermo Fisher Scientific — Sold

Vale SA ADR — Sold (part)

Weverhaeuser — Sold

Ferro — Sold

ACE Lud. — Sold

SPDR S&P SOO ETF — Sold (part)

US Trust managed IRA Rollover Account (no control) — Int — note mn part VII

BofA Money Market Savings

Col Blended Equity FD CL Z — Sold

Col Dividend Income FD CL 2

Col Select Large Cap Growth FD CL 2 — Buy (add'l)

Col Viaue & Restr. FDCL Z — Buy (add'l)

Col Select Small Cap FD CL 2

IShares MSCI Emerging Mkts FD

Col Short Term Bond FD CL 2 — Redeemed

Pimco Commodity Realreturn Strategy FD

Bank of NY Med. Term SR NT — Buy

Berkshire Hathaway — Buy

Wal-Mart — Buy

Paul Hastings 401(k) (no control) — Interest — Closed — note mn part VII

US Trust IRA (no control) — Int/Div — note m part VII

BofA Money Market Account — Open

J Hancock Regional Bank FD — Open

US Treasury Strips — Open

BofA Money Market Account — Open

Col Select Large Cap Growth FD — Buy

SPDR S&P ETF — Buy

John Hancock Regional Bank FD — Redeemed

SPDR S&P Dividend — Buy

FifthThird Bancorp common — Int/Div

ML CMA money account #x — Interest — Closed — Note m part VIII

J Hancock Financial INDS FD — None — Sold

Blackrock Global Growth A — None — Sold

Blackrock Capital — None — Sold

ML Retirement Reserves Account — Interest — Closed — Note mn part VIII

US Treas Strips — None — Closed — Note mn part VIII

J Hancock Regional Bank FD — Int/Div — Closed — Note mn part VIII

NY 529 savings program #1 — None

NY 529 savings program #2 — None

NY 529 savings program #3 — None

Gift — =Sister-in-law — Cash gift — $13,000.00

Gift — Sister-m-law — Cash gift — $13,000.00

Gift — Sister-mn-law — Cash gift — $13,000.00

Gift — Sister-in-law — Cash gift — $13,000.00

Gift — Sister-m-law — Cash gift — $13,000.00

Reimbursement — ORIG ros Institute — sande © — wii Thu — I TE a Ta a aaa on transnational bankruptcy issues (Transportation, Hotel, Food)

Reimbursement — Wharton School of Business — 021811 — Philadelphia, PA — Speaker — Speaker at annual conference on bankruptcy issues (Transportation, Food)

Reimbursement — Institute/University of Texas Law School — on bankruptcy valuation issues (Transporation, Hotel, Food)

Reimbursement — American Bankruptcy } Institute — SOI HHo — Washington, DX — Speaker — Speaker/conferee at annual conference on bankruptcy issues (Transporation, Food)

Reimbursement — bankruptcy issues (Transporation, Hotel Food)

Reimbursement — Institute/ Georgetown University Law Center — conference on bankruptcy law issues (Transporation, Food)

n

FHAES dS DUy Hot Duy (add 1

6. Part VII, page 21, line 289 of my 2011 Report should report the purchase of

“Invesco Ltd.” as “Buy” not “Buy (add’l)".

7. Part VII, page 26, line 359 of my 2011 Report should report the purchase of

“AT&T as “Buy” not “Buy (add’1)™.

Judge McKinley's letter also notes that I listed “ML CMA money account #2" in

my 2010 financial disclosure report but not in my 2011 report. This is because we fully drew

down on this account during 2011. Part VIII of my 2011 Report should be amended to reflect

this notation.

Finally, Judge McKinley’s letter notes that my 2011 Report's disclosure of the

three New York Sec. 529 educational savings plans in Part VII, page 33, lines 478, 479 and 480

(the *529 Plans”) was deficient (although this was how they were reported in my 2010 financial

disclosure report), because it did not disclose the degree of control that | have over such plans

and, if such plans are “self-directed,” the transactions in those plans. Part VIL, page 33, lines

478, 479 and 480 of my 2011 Report should be corrected to add the words “no control” in

column A for each of the 529 Plan entries on those lines. Part VIII of my Report also should be

amended to include the following note: “Part VII, page 33, lines 478, 479 and 480: neither I nor

anyone in my family have any control over the investments in these New York Sec. 529

educational savings plan, with the exception of designating the general portfolio option, which in

each case is “Moderate Age-Based Option: Income Portfolio.”

Please note that the foregoing also was the case for the three 529 Plans reported in

my 2010 financial disclosure report.

Please consider my 2011 Report amended accordingly.

Very truly yours,

Robert D. Drain

United States Bankruptcy Judge