Debtor
              Specialty Retail Shops Holding Corp.
          Date Filed
              Creditor
              Upper Peninsula Power Company
          Creditor Address
              Attn: Stephen R. Serraino, GC
c/o UPPCO
1002 Harbor Hills Drive
Marquette, MI 49855
United States
Claim Type
              Goods Sold within 20 days/503 (b) (9), Utilities
          Nature
              503(b)(9) Admin Priority
          Asserted Amount
              $11,468.80