The US Bankruptcy Court approved the amended plan of liquidation of GUE Liquidation Companies, Inc. and its affiliates on December 19, 2019. The debtor has filed its amended plan in the Court on October 20, 2019. As per the amended plan, Administrative Expense, Statutory Fees, Priority Tax Claims, Professional Compensation, Priority Claims of $0.5 million and Other Secured Claims of $0.5 million, will be paid in full in cash. Secured Lender Claim of $102 million will receive its pro rata share of the Debtor Liquidation Trust Assets in excess of any amounts reserved to fund the Debtor Liquidation Trustee Functions or to pay claims from such Debtor Liquidation Trust Assets with projected recovery of 15%-20%. The holders of General Unsecured Claims of $80 million shall receive its pro rata share of the committee settlement amount net proceeds and committee liquidation trust retained causes of action net proceeds less the additional secured lender recovery. Equity Interests will be canceled and will not receive any distribution pursuant to this plan. The holders of secured lender claims will also receive additional secured lender recovery. The plan will be funded through cash and sale of assets.