Michael Culhane

Hudson's Bay Co. is a holding company, which engages in the business of operating investments and businesses at the intersection of technology, retail operations, and real estate including majority ownership of iconic ecommerce companies. Its portfolios include The Bay, Hudson?s Bay, Saks Fifth Avenue, Saks OFF 5TH stores, and HBC Properties and Investments. The company was founded in 1670 and is headquartered in Brampton, Canada.

Lord & Taylor LLC sells women's, men's and children's apparel and accessories. It offers chic women's clothing from trendy to updated-classic dresses, tops, coats, jackets and more plus, must-have shoes, handbags, kids wear, jeweler and accessories and beauty and fragrance products. The firm operates as a chain of retail stores. The company was founded in 1826 and is headquartered in New York, NY.

FB Liquidating Estate, Inc. retailed various merchandise. The company was headquartered in Burlington, MA.

The May Department Stores Co. owns and operates retail distribution department stores. The company sells designer-label apparel, shoes, cosmetics and home furnishings to middle and upper-middle income buyers. The company operates 489 department stores under the names of Famous-Barr, Filene's, Foley's, Hecht's, Kaufmann's, Lord & Taylor, L.S. Ayres, Marshall Field's, Meier & Frank, Robinsons-May, Strawbridge's and The Jones Store, as well as 241 David's Bridal stores, 452 After Hours Formalwear stores, and 11 Priscilla of Boston stores in its Bridal Group. May operates in 46 states, the District of Columbia, and Puerto Rico. The company was founded in 1877 and is located in St. Louis, MO.

Arthur Andersen LLP used to provide accounting services. It was also into consulting services for clients that operate businesses throughout the United States and around the world. Arthur Andersen was founded in 1913 and was headquartered in Chicago, IL.

The American Institute of Certified Public Accountants provides vocational education in accounting. The company provides services to the accounting community, regulatory bodies, and other organizations. It also operates in Jersey City, Washington, and Lewisville. It was founded in 1887 and is headquartered in New York City, NY.