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B. Amended and Replaced Claims 17. The Debtors have determined that many Claims evidenced by Proofs of Claim were subsequently superseded by later filed Proofs of Claim filed by creditors with respect to the same liabilities. In several instances, Claim(s) filed by a Claimant in one Proof of Claim was amended or replaced, and thus superseded, by a Claim with respect to the same underlying alleged liability asserted by the same Claimant through a later filed Proof of Claim. To clarify the claims register in these cases and to simplify the claims allowance/disallowance process, the Debtors seek to disallow such superseded Claims but keep the later-filed amended Claim on the claims register in these cases. 18. Set forth in Exhibit C is a list of the Claims (the "Amended/Replaced Claims") that the Debtors have determined were amended or replaced, and thus, superseded by other claims filed against the Debtors. For each Amended/Replaced Claim, Exhibit C classifies the Proofs of Claim as either an Amended Claim to be Expunged or as a Surviving Claim Number. In Exhibit C, the Amended Claim to be Expunged is the claim to be expunged. However, the Surviving Claim Numbers are not allowed Claims, and remain subject to further objections. The Debtors therefore (i) object to the Amended/Replaced Claims and (ii) seek entry of an order disallowing and expunging the Amended Claims to be Expunged in their entirety. C: Not Liability of the Estate(s)Claims 1.9. The Debtors have reviewed and compared the Proofs of Claim to their books and records (the "Books and Records") and determined that certain Proofs of Claim assert a Claim for wEuch the Debtors' Books and Records do not reflect any unpaid balance or which the Debtors believe never were liabilities of the estate (the "Not Liability of the Estate(s) Claims"). The Debtors have reviewed these Proofs of Claim, researched their business relationship with the 6 DROM04672-nnn6nm62m-1