Exhibit 10.2
 EFiled: Jan 14 2008 3:39PM EST 
Transaction ID 18027784
Case No. Multi-case
    
    (SEAL)
 IN THE COURT OF CHANCERY OF THE STATE OF DELAWARE
 R2 INVESTMENTS, LDC,
    
    
    ))Plaintiff,
    
    
    ))v.
    
    
    )
    
    
    Case No. 1862-VCS)CARL C. ICAHN, CARL J. GRIVNER, VINCENT
    
    
    )J. INTRIERI, JON F. WEBER, KEITH MEISTER,
    
    
    )ROBERT KNAUSS, FREDRIK GRADIN, ADAM
    
    
    )DELL, CARDIFF HOLDING LLC, ELK
    
    
    )ASSOCIATES LLC, and XO COMMUNICATIONS,
    
    
    )INC., a Delaware corporation,
    
    
    ))Defendants.
    
    
    ))))ALLEGIANCE TELECOM LIQUIDATING
    
    
    )TRUST, as successor in interest to the rights of
    
    
    )ALLEGIANCE TELECOM, INC., and its direct and
    
    
    )indirect subsidiaries,
    
    
    ))Plaintiff,
    
    
    ))v.
    
    
    ))
    
    
    Case No. 1877-VCSCARL C. ICAHN, CARL J. GRIVNER, VINCENT
    
    
    )J. INTRIERI, JON F. WEBER, KEITH MEISTER,
    
    
    )ROBERT KNAUSS, FREDRIK GRADIN, ADAM
    
    
    )DELL, CARDIFF HOLDING LLC, ELK
    
    
    )ASSOCIATES LLC, and XO COMMUNICATIONS,
    
    
    )INC., a Delaware corporation,
    
    
    ))Defendants.
    
    
    )))




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DONALD J. HILLENMEYER, JR.,
    
    
    ))Plaintiff,
    
    
    ))v.
    
    
    )
    
    
    Case No. 1880-VCS)CARL C. ICAHN, CARL J. GRIVNER, VINCENT
    
    
    )J. INTRIERI, JON F. WEBER, KEITH MEISTER,
    
    
    )ROBERT KNAUSS, FREDRIK GRADIN, ADAM
    
    
    )DELL, CARDIFF HOLDING LLC, ELK
    
    
    )ASSOCIATES LLC, and XO COMMUNICATIONS,
    
    
    )INC., a Delaware corporation,
    
    
    ))Defendants.
    
    
    )
 STIPULATION AND AGREEMENT OF  COMPROMISE, SETTLEMENT AND RELEASE
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1
 RECITALS
    
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    R2, Allegiance, and Hillenmeyer, collectively, will be referred to as Plaintiffs and their
counsel as Plaintiffs Counsel. Icahn, Grivner, Intrieri, Weber, Meister, Knauss, Gradin, Dell,
Cardiff, Elk, and XO, collectively, will be referred to as Defendants. 3




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R2 Investments Carl C. Icahn, et al.
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Donald J. Hillenmeyer, Jr. XO Communications, Inc.,
et al.
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NOW,
THEREFORE,
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SETTLEMENT TERMS
   (a)
    
    The Financial Covenants set forth in Section 6.6 of the Credit
Agreement shall be waived through the due date of July 15, 2009, and to the extent
not already waived, any existing or prior defaults under the Financial Covenants
shall be deemed waived; and(b)
    
    Interest accruing on and after January 1, 2008 through the due date of
July 15, 2009, to Arnos Corp. or its successors and assigns under the Credit
Agreement, or any earlier payment of the loan, shall be reduced by one hundred
fifty (150) basis points.
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res judicata,
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POTTER ANDERSON & CORROON LLP/s/ Matthew E. Fischer (#3092)Donald J. Wolfe, Jr. (#285)Matthew E. Fischer (#3092)
Brian C. Ralston (#3770)
Hercules Plaza
1313 N. Market Street
Wilmington, DE 19801
(302) 984-6015Attorneys for Plaintiff R2 Investments, LDC 22




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ROSENTHAL MONHAIT & GODDESS, P.A./s/ Jessica Zeldin (#3558)Jessica Zeldin (#3558)919 Market Street, Suite 1401
Wilmington, DE 19801Attorneys for Plaintiff
Donald J. Hillenmeyer, Jr.RICHARDS LAYTON & FINGER, P.A./s/ Thomas A. Beck (#2086)Thomas A. Beck (#2086)Meredith Stewart (#4960) 
One Rodney Square
920 N. King Street
Wilmington, Delaware 19801
(302) 651-7700Attorneys for AllegianceTelecom Liquidating
Trust (Plaintiffs in former C.A. No. 1877-VCS)BOUCHARD MARGULES & FRIEDLANDER, P.A./s/
Andre G. Bouchard (#2504)Andre G. Bouchard (#2504)Joel Friedlander (#3163)
222 Delaware Avenue
Suite 1400
Wilmington, DE 19801
(302) 573-3510Attorneys for Defendants Adam Dell,
Robert Knauss, and Fredrik Gradin 23




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MORRIS JAMES LLP/s/ Patricia R. Uhlenbrock (#4011)Patricia R. Uhlenbrock (#4011)500 Delaware Avenue, Suite 1500
P.O. Box 2306
Wilmington, DE 19899-2306
(302) 575-7232Attorneys for Nominal Defendant XO Holdings, Inc.ASHBY & GEDDES/s/ Lawrence C. Ashby (#468)Lawrence C. Ashby (#468)Philip Trainer, Jr. (#2788)
Richard D. Heins (#3000)
Richard L. Renck (#3893)
500 Delaware Avenue, 8th Floor
P.O. Box 1150
Wilmington, Delaware 19899
(302) 654-1888Attorneys for Defendant Carl C. Icahn
Vincent J. Intrieri, Jon F. Weber, Keith Meister,
Cardiff Holding LLC and Elk Associates, LLCMORRIS, NICHOLS, ARSHT & TUNNELL LLP/s/ William M. Lafferty (#2755)William M. Lafferty (#2755)R. Judson Scaggs, Jr. (#2676) 
Susan W. Waesco (#4476) 
Samuel T. Hirzel (#4415) 
1201 North Market Street 
Wilmington, DE 19801
(302) 658-9200 Attorneys for Defendant Carl J. Grivner 24