In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'. For instance, in 'Elon Musk, CEO of SpaceX, announced the launch from Cape Canaveral.', the entities would be: 'Elon Musk, PER; SpaceX, ORG; Cape Canaveral, LOC'
" Lenders ' Expenses " are all documented audit fees and expenses , costs , and expenses ( including reasonable documented attorneys ' fees and expenses ) of Agent and Lenders for preparing , negotiating , administering , defending and enforcing the Loan Documents ( including , without limitation , those incurred in connection with appeals or Insolvency Proceedings ) or otherwise incurred with respect to Borrower . Borrower, PER