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r applicable creditors and determined..there .is not support for the Claims in either the Proof of Claim or the Debtors' Books and Records., The Not Liability of the Estate(s) Claims are listed on Exhibit D attached hereto. 20. For the foregoing reasons, the: Debtors (i) object to the NotLiability Liability of the I Estate(s) Claims and (ii) seek entry of an order disallowing and expunging the Not Liability of the Estate(s) Claims in their entirety, as noted on Exhibit D attached hereto. D. Paid Claims 21. The Debtors have additionally identified Claims that are not outstanding liabilities - i of the estates because they were paid either in the ordinary course of the Debtors' businesses or j pursuant to authority granted by the Bankruptcy Court (the "Paid Claims"). 22. The Paid Claims are.listed on Exhibit E attached hereto and represent Claims that the Debtors' Books and Records reflect have been satisfied as set forth above. The Debtors therefore (i) object to each of the Paid Claims listed on Exhibit E to the Proposed Order and (ii) seek entry of an order disallowing and expunging the Paid Claims in their entirety. E. Overstated Claims ' 23. Set forth on Exhibit F is a list of Overstated Claims where the Debtors have reviewed and compared the Proofs of Claim :filed against their Books and Records and determined that the asserted Proofs of Claim against the Debtors are overstated. 24. The basis for determining that these Claims are overstated include, but are not limited to, the following: (i) the asserted Claim misstates or exaggerates the basis of the Claim or the extent of the Debtors potential habihty; (ii) the asserted Claim does not account for amounts that may have been paid or credited against such Claim prior to the .commencement of these cases; (iii) a portion of the Claim has been paid during the course of these proceedings pursuant 7 DB02/804672.0006n806209.1 j