Aceto Corporation, along with its affiliates, filed a joint plan of liquidation with related disclosure statement in the US Bankruptcy Court on June 17, 2019. As per the plan filed, administrative claims, statutory fees, priority tax claims, other priority claims and other secured claims will be paid in full in cash. General unsecured claim against the Aceto Chemical plus debtors, general unsecured claim against the Rising Pharma debtors and general unsecured claim against Arsynco will receive its Pro Rata Share of the of Net Distributable Assets. Allowed General Unsecured Claim against Acci Realty will receive its Pro Rata Share of the Net Distributable Assets. Debtor believes there are no General Unsecured Claims against Acci Realty. No distribution has been made towards subordinated claims against Aceto Chemical plus debtors and subordinated claims against Rising Pharma debtors. Intercompany claims shall been cancelled. Interests in Aceto shall receive any remaining Net Distributable Assets after payment in full of all allowed claim classes. Interests in debtors other than Aceto will be cancelled. The plan has been funded through cash in hand and sale of assets of $441.60 million approximately. Aceto Corporation, along with its affiliates, filed a first modified joint plan of liquidation with related disclosure statement in the US Bankruptcy Court on June 27, 2019. As per the first modified liquidation plan filed, there is no change in the treatment of claim classes. Aceto Corporation, along with its affiliates, filed a second modified joint plan of liquidation with related disclosure statement in the US Bankruptcy Court on July 23, 2019. As per the second modified liquidation plan filed, administrative claims of $6.45 million, priority tax claims of $8.70 million, other priority claims of $0.30 million and other secured claims of $0.45 million will be paid in full in cash. General unsecured claim against the Aceto Chemical plus debtors of $168.35 million with 70.6% estimated recovery of allowed amount of $238.45 million, general unsecured claim against the Rising Pharma debtors of $18.56 million with 1.80% estimated recovery of allowed amount of $1,031.00 million and general unsecured claim against Arsynco of $0.04 million with 0.90% estimated recovery of allowed amount of $4.85 million will be paid in cash. There is no change in the treatment of other claim classes.