| Don Paul Respiratory Services, Inc. | Delaware | 1:13-bk-10768 | 11 | 04/08/2013 | | |
| Medco Professional Services, Corp. | Delaware | 1:13-bk-10797 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Home Care Oxygen Service, Inc. | Delaware | 1:13-bk-10786 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| VitalCare of Texas, Inc. | Delaware | 1:13-bk-10858 | 11 | 04/08/2013 | 12/30/2014 | Discharge Not Applicable |
| Medical Electro-Therapeutics, Inc. | Delaware | 1:13-bk-10800 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| East Tennessee Infusion & Respiratory, Inc. | Delaware | 1:13-bk-10770 | 11 | 04/08/2013 | | |
| Regency Medical Equipment, Inc. | Delaware | 1:13-bk-10830 | 11 | 04/08/2013 | | |
| Anniston Health & Sickroom Supplies, Inc. | Delaware | 1:13-bk-10752 | 11 | 04/08/2013 | | |
| Respiratory Medical Equipment of Ga., Inc. | Delaware | 1:13-bk-10833 | 11 | 04/08/2013 | | |
| IHS Acquisition XXVII, Inc. | Delaware | 1:13-bk-10789 | 11 | 04/08/2013 | | |
| PSI Health Care, Inc. | Delaware | 1:13-bk-10824 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| CEDC Finance Corporation International, Inc. | Delaware | 1:13-bk-10740 | 11 | 04/07/2013 | 08/02/2013 | Discharge Not Applicable |
| Tupelo Home Health, Inc. | Delaware | 1:13-bk-10854 | 11 | 04/08/2013 | 12/30/2014 | Discharge Not Applicable |
| Excel Medical of Fort Dodge, Inc. | Delaware | 1:13-bk-10773 | 11 | 04/08/2013 | | |
| Professional Breathing Associates, Inc. | Delaware | 1:13-bk-10822 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Wichita Medical Care, Inc. | Delaware | 1:13-bk-10860 | 11 | 04/08/2013 | | |
| Always Medical Equipment, Inc. | Delaware | 1:13-bk-10749 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Rotech Employee Benefits Corporation | Delaware | 1:13-bk-10840 | 11 | 04/08/2013 | | |
| Cambria Medical Supply, Inc. | Delaware | 1:13-bk-10756 | 11 | 04/08/2013 | | |
| Valley Medical Equipment, Inc. | Delaware | 1:13-bk-10855 | 11 | 04/08/2013 | | |
| OMICRON Medical Equipment, Inc. | Delaware | 1:13-bk-10812 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Neumann's Home Medical Equipment, Inc. | Delaware | 1:13-bk-10807 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Daniel Medical Systems, Inc. | Delaware | 1:13-bk-10766 | 11 | 04/08/2013 | | |
| Oxygen Plus, Inc. | Delaware | 1:13-bk-10815 | 11 | 04/08/2013 | | |
| Zeta Home Health Care, Inc. | Delaware | 1:13-bk-10861 | 11 | 04/08/2013 | | |
| North Central Washington Respiratory Care Services | Delaware | 1:13-bk-10809 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Rotech Oxygen and Medical Equipment, Inc. | Delaware | 1:13-bk-10842 | 11 | 04/08/2013 | | |
| Oxygen Therapy Associates, Inc. | Delaware | 1:13-bk-10816 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Roth Medical, Inc. | Delaware | 1:13-bk-10843 | 11 | 04/08/2013 | | |
| Northeast Medical Equipment, Inc. | Delaware | 1:13-bk-10810 | 11 | 04/08/2013 | | |
| Lambda Medical Equipment, Inc. | Delaware | 1:13-bk-10792 | 11 | 04/08/2013 | | |
| CPO 2, Inc. | Delaware | 1:13-bk-10765 | 11 | 04/08/2013 | | |
| Qualicare Home Medical, Inc. | Delaware | 1:13-bk-10826 | 11 | 04/08/2013 | | |
| Distinct Home Health Care, Inc. | Delaware | 1:13-bk-10767 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Southeastern Home Health, Inc. | Delaware | 1:13-bk-10849 | 11 | 04/08/2013 | 12/30/2014 | Discharge Not Applicable |
| Allied Medical Supply, Inc. | Delaware | 1:13-bk-10748 | 11 | 04/08/2013 | | |
| Integrated Health Services at Jefferson Hospital, | Delaware | 1:13-bk-10787 | 11 | 04/08/2013 | | |
| Pulmo-Dose, Inc. | Delaware | 1:13-bk-10825 | 11 | 04/08/2013 | | |
| Intensive Home Care Services, Inc. | Delaware | 1:13-bk-10790 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Abba Medical Equipment, Inc. | Delaware | 1:13-bk-10743 | 11 | 04/08/2013 | | |
| PHI Medical Equipment, Inc. | Delaware | 1:13-bk-10818 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Care Medical Supplies, Inc. | Delaware | 1:13-bk-10758 | 11 | 04/08/2013 | | |
| Northwest Home Medical, Inc. | Delaware | 1:13-bk-10811 | 11 | 04/08/2013 | | |
| Michigan Medical Supply, Inc. | Delaware | 1:13-bk-10802 | 11 | 04/08/2013 | | |
| The Kilroy Company | Delaware | 1:13-bk-10852 | 11 | 04/08/2013 | | |
| NeighborCare Home Medical Equipment, LLC | Delaware | 1:13-bk-10806 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| First Community Care of Niagra, Inc. | Delaware | 1:13-bk-10775 | 11 | 04/08/2013 | | |
| Andy Boyd's InHome Medical, Inc., West | Delaware | 1:13-bk-10750 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Acadia Home Care | Delaware | 1:13-bk-10747 | 11 | 04/08/2013 | 12/29/2014 | Discharge Not Applicable |
| Roswell Home Medical, Inc. | Delaware | 1:13-bk-10839 | 11 | 04/08/2013 | 12/30/2014 | Discharge Not Applicable |