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UNITED STATES BANKRUPTCY COURT

DISTRICT OF NEW HAMPSHIRE

In re:

Upper Valley Commercial Corporation, Chapter 11

Debtor Case No. 13-13110 JMD

DEBTOR’S PLAN OF REORGANIZATION

DATED APRIL 14, 2014

Upper Valley Commercial Corporation (the “Debtor”) hereby proposes this plan of 

reorganization (the “Plan”) to all known holders of claims and interests as authorized by Section 

1121(a) of the United States Bankruptcy Code, 11 U.S.C. §§ 101-1330 (the “Code”) and moves 

the United States Bankruptcy Court for the District of New Hampshire (the “Bankruptcy Court”) 

to enter an order confirming the Plan pursuant to Section 1129 of the Code, including § 1129(b).

INTRODUCTION

Upper Valley Commercial Corporation, a New Hampshire corporation, hereby proposes 

this Plan pursuant to Section 1121(a) of the Bankruptcy Code. The Disclosure Statement that 

accompanies this Plan discusses the Debtor’s history, businesses, assets, and results of 

operations, and contains a summary and discussion of this Plan. Holders of Claims and Interests 

and parties to executory contracts and unexpired leases are encouraged to read the Disclosure 

Statement. No solicitation materials other than the Disclosure Statement and related materials 

transmitted therewith have been authorized by the Bankruptcy Court for use in soliciting 

acceptances or rejections of this Plan. To the extent there may be any inconsistency between the 

Plan and the Disclosure Statement, the Plan shall control. 

I. Definitions & Construction

A. Definitions 

As used herein, the following terms have the respective meanings specified below, 

subject to the rules of construction set forth in Section I.B hereof:

Accounts Receivable shall mean sums owed to the Debtor by borrowers who have 

borrowed money from the Debtor on a secured or unsecured basis in the ordinary course 

of the Debtor’s pre-petition operations. As of the Petition date the Debtor was owed

$12,168,250.81 on its Accounts Receivable. 

Accounts Receivable Debtors shall mean those individuals or entities that owe money to 

the Debtor through a loan that the Debtor extended to them during the operation of the 

Debtor’s business.

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Administrative Claim shall mean a claim arising and allowable under Section 503(b) of 

the Bankruptcy Code with respect to the Debtor, including charges against the Debtor’s 

estate under 28 U.S.C. Section 1930.

Allowed with respect to a Claim or Interest, shall mean any Claim or Interest (a) that is 

the subject of a timely filed proof of claim, or (b) any Claim or Interest that has been 

listed in the schedules filed with the Bankruptcy Court by the Debtor pursuant to 

Bankruptcy Code Section 521 and is not listed therein as disputed, unliquidated or 

contingent; and, in each such case as to which either (i) no objection to the allowance 

thereof or other similar pleadings has been filed before the Claims Objection Deadline, or 

(ii) an objection or other similar pleading has been filed and the Claim or Interest has 

been allowed by a Final Order but only to the extent so allowed. 

Allowed Amount shall mean the amount of any Allowed Claim or Allowed Interest.

Bankruptcy Code shall mean 11 U.S.C. Sections 101 et seq., as in effect with respect to

the Case on the Petition Date. All Bankruptcy Code references herein are to the 

Bankruptcy Code, unless otherwise stated. 

Bankruptcy Court shall mean the United States Bankruptcy Court for the District of New 

Hampshire, or any other court with jurisdiction over the Case. 

Bar Date shall mean the date established by the Bankruptcy Court as the deadline for 

filing proofs of claims or interests in the Case, or April 30, 2014. The Bar 

Date for governmental entities in this case is July 1, 2014.

Case shall mean the Chapter 11 Case of the Debtor now pending in the 

Bankruptcy Court pursuant to Chapter 11 of the Bankruptcy Code. 

Cash shall mean payment, including by check, issued by or on behalf of the

Debtor with respect to any payment of collected funds required to be made 

pursuant to the Plan.

Claim shall mean a claim, as defined in Bankruptcy Code Section 101(5), against the 

Debtor. 

Claims Objection Deadline shall mean that date that is thirty (30) days after the Bar 

Date.

Class One Claims shall mean Pink Card Claims and Term Note Claims owed by the 

Debtor to non-Insider and Insider creditors to be repaid by the Debtor pursuant to the 

Plan. These claims are described in Schedule I of the Plan and Disclosure Statement.

Class Two Claims shall mean Pink Card Claims and Term Note Claims owed by the 

Debtor to Insider creditors who have agreed to be repaid after payment in full by the 

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Debtor of Allowed Class One Claims, Allowed Class Three Claims and Allowed Class 

Five Claims

Class Three Claims shall mean claims by the New Hampshire Bureau of Securities 

Regulation and the State of New Hampshire Banking Department with respect to any 

purported pre-petition violation of rules, regulations or laws of the State of New 

Hampshire.

Class Four Interests shall mean the equity interests in the Debtor owned by Alvin Fadden 

(47%), David Patten (47%), Jeffrey K. Bruckner (4%) and John Bruckner (2%).

Class Five Claims shall mean the Allowed Convenience Class Claims that are less than 

$1,000. These claims are described in Schedule I of the Plan and Disclosure Statement.

Confirmation Date shall mean the date on which the Confirmation Order is entered on the 

docket of the Bankruptcy Court.

Confirmation Order shall mean the Order (which need not be a Final Order) confirming 

the Plan pursuant to Bankruptcy Code Section 1129.

Convenience Class Claims shall mean claims Allowed in an amount less than $1,000 

which shall be paid in full with interest on the Effective Date.

Distribution Date shall mean the Effective Date and the following March 31, June 30, 

September 30 and December 31, repeating.

Effective Date shall mean the date that is fourteen (14) days after the issuance of a Final 

Order confirming the Plan.

Encumbrances shall mean all liens, encumbrances, mortgages, hypothecations, 

pledges, and security interests of any kind whatsoever.

Fee Claim shall mean the Administrative Claim of a professional person for 

compensation and/or reimbursement of expenses.

Final Order shall mean an order or judgment of any court, administrative agency or 

other tribunal as entered on its docket as to which (a) the time to appeal or petition for 

rehearing or certiorari has expired and as to which no appeal or motion for rehearing or 

petition for certiorari has been timely filed or taken, (b) if such an appeal or motion for 

rehearing or petition for certiorari has been timely filed or taken, such order or judgment 

has been affirmed by the highest tribunal in which review was sought or such appeal, 

motion for rehearing or petition for certiorari was dismissed or otherwise terminated 

without modification of such order or judgment, and the time has expired within which 

any further proceeding for review may be commenced. 

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Insider shall mean a director, officer or person in control of the Debtor or relative of a 

director, officer or person in control of the Debtor.

Order shall mean an order of the Bankruptcy Court. 

Petition Date shall mean December 31, 2013.

Pink Card Claims shall mean the unsecured demand claims of persons who have lent 

money to the Debtor on an unsecured basis.

Plan shall mean the Debtor’s Plan of Reorganization Dated February 21, 2014, as it 

may be amended or modified by the Debtor from time to time, together with all exhibits, 

schedules and other attachments thereto, as the same may be amended or modified by the 

Debtor from time to time, incorporated herein by reference. 

Plan Monitoring Committee shall mean a committee of three individuals comprised of the 

counsel for the official committee of unsecured creditors, counsel for the State of New 

Hampshire and counsel for unsecured creditor Crystal Farr, or their successors.

Post-Petition Bar Date shall mean the date which is sixty (60) days follow the 

Confirmation Date. It is the date by which holders of pre-confirmation administrative 

claims and/or professional fee claims must be filed with theBankruptcy Court.

Priority Claim shall mean an Unsecured Claim arising before the Petition Date and 

allowable under Section 507(a)(2) through 507(a)(9) of the Bankruptcy Code. 

Quarterly Available Cash shall mean the total cash held by the Debtor at the end of each 

annual quarter that is in excess of $100,000.

Reorganized Debtor shall mean the Debtor, or any successors thereto by merger, 

consolidation, acquisition, or otherwise, on and after the Effective Date.

Term Note Claims shall mean the unsecured claims of persons who lent money to the 

Debtor on an unsecured basis pursuant to a term promissory note, including but not 

limited to those with promissory notes bearing a maturity date of between six months 

and five years from the date of the loan.

Unsecured Claim shall mean a Claim which arose before the Petition Date and which is 

not secured by any interest in any property of the Debtor’s estate, and shall include a 

Claim which arises from the rejection of an Executory Contract or Unexpired Lease, 

within the meaning of Section 365 of the Bankruptcy Code; provided, however, that in 

order to be an Unsecured Claim, such claim must be evidenced by a proof of claim 

which has been timely filed by the holder of the Claim (whether or not such proof of 

claim has been Allowed) prior to the Bar Date, or such Claim must be described on 

Schedule F filed by the Debtor and not noted as unliquidated, contingent or disputed on 

such Schedule (whether or not such claim is deemed Allowed).

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B. Rules of Construction

For purposes of this Plan, (i) whenever from the context it is appropriate, each term, 

whether stated in the singular or the plural, shall include both the singular and the plural; (ii) any 

reference in the Plan to a contract, instrument, release, indenture, agreement, or other document 

being in a particular form or on particular terms and conditions means that such document shall 

be substantially and materially in such form or substantially and materially on such terms and 

conditions; (iii) any reference in the Plan to a document, schedule, annex, or exhibit to the Plan, 

Plan Documentary Supplement, or Disclosure Statement filed or to be filed means such 

document, schedule, annex, or exhibit, as it may have been or may be amended, modified, or 

supplemented; (iv) unless otherwise specified, all references in the Plan to articles, sections, 

subsections, clauses, paragraphs, schedules, and exhibits are references to articles, sections, 

subsections, clauses, paragraphs, schedules, and exhibits of or to the Plan; (v) the words 

“herein,” “hereof,” “hereto,” “hereunder,” and others of similar import refer to the Plan as a 

whole and not to any particular section, subsection, clause, or paragraph contained in the Plan; 

(vi) a term used herein that is not defined herein shall have the meaning ascribed to that term, if 

any, in the Bankruptcy Code or Bankruptcy Rules; and (vii) the rules of construction set forth in 

Section 102 of the Bankruptcy Code shall apply to the extent such rules are not inconsistent with 

the express terms of the Plan or any other provision in this Section I.B.

In computing any period of time prescribed or allowed by the Plan, the provisions of 

Bankruptcy Rule 9006(a) will apply.

II. Classification and Treatment of Claims and Interests

A. Summary

The categories of Claims and Interests listed below classify Claims and Interests for all 

purposes, including voting, confirmation, and distribution pursuant to the Plan. Administrative 

Expense Claims and Priority Claims have not been classified and are excluded from the 

following classes in accordance with Section 1123(a)(1) of the Bankruptcy Code. A Claim or 

Interest is classified in a particular class only to the extent that the Claim or Interest qualifies 

within the description of that class and is classified in a different class to the extent that any 

remainder of the Claim or Interest qualifies within the description of such different class.

Class Composition Status

1 Allowed Pink Card Claims and 

Term Note Claims owed by the 

Debtor to Insider and non-Insider 

creditors

Impaired – Entitled To Vote

2 Allowed Pink Card Claims and 

Term Note Claims owed by the 

Impaired – Not Entitled To Vote

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Debtor to Insider creditors who 

have agreed to be repaid outside of 

the plan after payment in full by 

the Debtor of holders of Allowed 

Class One Claims, Class Two 

Claims and Class Three Claims.

3 Allowed Claims of the New 

Hampshire Bureau of Securities 

Regulation and the State of New 

Hampshire Banking Department 

with respect to any purported prepetition violation of rules, 

regulations or laws of the State of 

New Hampshire.

Impaired – Entitled To Vote

4 Common Stockholder and Equity 

Interests

Impaired – Entitled To Vote

5 Convenience Claims in an 

Allowed amount less than $1,000

Impaired – Entitled To Vote

B. Administrative Expense Claims

1. Payment Generally. No Administrative Claim shall receive a distribution under this 

Plan except to the extent that it is an Allowed Administrative Claim. Except to the extent that 

the holder of an Allowed Administrative Claim agrees to a different treatment, or as otherwise 

set forth in the Plan, and subject to the bar dates for Administrative Claims set forth in the 

following Sections, Reorganized Debtor shall (i) pay each Allowed Administrative Claim in full, 

in Cash, on the later of the (A) Effective Date and (B) the first Distribution Date after such 

Administrative Claim becomes an Allowed Administrative Claim or (ii) otherwise satisfy an 

Allowed Administrative Claim pursuant to an agreement between Reorganized Debtor and the 

non-debtor party. Notwithstanding the foregoing, any Allowed Administrative Claim 

representing obligations incurred in the ordinary course of post-petition business by the Debtor, 

or that have been expressly authorized by the Bankruptcy Court or this Plan, shall be paid in full 

or performed by Reorganized Debtor in the ordinary course of business, in accordance with the 

terms of the particular obligation. 

2. Professional Claim Bar Dates

(a) Bar Date. The bar date for filing proofs of claims or applications for the 

payment of administrative claims (including for professional fees) shall be the Post-Petition 

Bar Date which is sixty (60) days after the Effective Date of the Plan. All applications for 

final compensation and reimbursement of Professional Fees and Expenses shall be filed by the 

Post-Petition Bar Date which means the sixtieth (60th)day after the Effective Date. Any 

professional fees or reimbursement of expenses incurred by Reorganized Debtor subsequent to 

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the Effective Date may be paid by Reorganized Debtor without application to the Bankruptcy 

Court, provided, however, that the Bankruptcy Court shall retain jurisdiction to resolve any 

disputes regarding payment for professional services relating to the implementation of the Plan 

or the administration of the Chapter 11 Case.

C. Classification and Treatment of Claims

The Plan shall be funded through a combination of the Debtor’s Cash on hand and 

collections of Accounts Receivable. 

 Under the Plan, the Debtor will collect accounts receivables owed to it and use 

those proceeds to pay its creditors on a quarterly basis. As of the Petition Date, 

these accounts receivable totaled approximately $12,168,250.81. The Debtor 

proposes to pay all of its cash over the sum of $100,000 to holders of Allowed 

Class One Claims on a pro rata basis, quarterly. Class Five Claims are 

Convenience Class Claims under the amount of $1,000 which shall be paid upon 

the Effective Date. Based on the Debtor’s financial projection, a copy of which is 

attached hereto as Schedule II of the Plan and Disclosure Statement, the Debtor 

anticipates making quarterly payments to the holders of Allowed Class One 

Claims in the approximate average amount of $612,000 per quarter. As identified 

in Schedule II, the Debtor anticipates its quarterly collections will fluctuate 

between a high of $1,500,000 to a low of $118,596. Such payments will be made 

with interest at the demand note interest rate of 2%. 

 Once the Allowed Class One and Class Five Claims are paid in full, 100% of 

quarterly payments made thereafter will be made to holders of Allowed Class 

Three Claims until such claims are paid in full.

 Allowed Class Five Claims, which are Convenience Class Claims less than 

$1,000, will be paid in full upon the Effective Date, with interest.

 Once the holders of Allowed Class One Claims, Allowed Class Three Claims and 

Allowed Class Five Claims are paid in full, the Debtor will be deemed to have 

satisfied its repayment obligations under the Plan. The Debtor will thereafter 

begin making payments to holders of Allowed Class Two claims outside of the 

bankruptcy. The Debtor anticipates payment in full to holders of Allowed Class 

Two claims. The Class Four Interests shall be satisfied by providing the holders 

of such interests with stock in the Reorganized Debtor in proportion to the shares 

owned immediately prior to filing the bankruptcy. 

1. Class One – Unsecured Non-Insider and Insider Claims

a. Classification: Class One consists of Allowed Pink Card Claims and Term 

Note Claims owed by the Debtor to non-Insider and Insider creditors. 

b. Allowance: These claims are identified in Schedule I to the Plan and 

Disclosure Statement and total $5,994,080.62. If any holder of Class One Claims 

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disagrees with the amount of their claim described in Schedule I they may file a proof of 

claim on or before the Bar Date. You do not need to file a proof of claim if you agree 

with the amount of your claim in Schedule I. The Reorganized Debtor will have the right 

to make and file objections to Class One Proofs of Claim and will serve a copy of each 

objection upon the holder of any Claim to which the objection is made, on or before the 

Claims Objection Deadline. Class One Claims as to which no objection is timely filed 

are deemed Allowed Claims. Notwithstanding any prior order of the Bankruptcy Court 

or the provisions of Bankruptcy Rule 9019, as of the Effective Date, Reorganized Debtor

may settle or compromise any Class One Claim that is a disputed claim without approval 

of the Bankruptcy Court, provided that such settlement or compromise is evidenced by a 

writing signed by a duly authorized representative of Reorganized Debtor. Debtor will 

not reclassify, re-characterize, object to or take any adverse action with respect to any of 

the Claims identified in Schedule I, except to the extent any such Creditor files a proof of 

claim that deviates materially from Schedule I, the Debtor may file an objection to such 

Claim as provided for herein. Subject only to the preceding sentence, all Claims listed is 

Schedule 1 are undisputed, non-contingent and liquidated.

c. Treatment: Each holder of an Allowed Class One Claim shall receive a 

quarterly cash distribution. The Debtor will make quarterly payments in the amount of 

its Quarterly Available Cash to holders of Allowed Class One Claims on a pro rata basis. 

These claims will be repaid with interest at the demand note interest rate of 2%. These 

claims are impaired. These payments will naturally fluctuate according to the Debtor’s 

collections of Accounts Receivable. 

d. Disputed Claims: To the extent a Class One Claim is not an Allowed Claim 

as of the Claims Objection Deadline, cash shall be distributed on the basis of Class One

Claims then Allowed with any cash on account of disputed Class One Claims held in 

reserve. If and as additional Class One Claims are thereafter Allowed, Reorganized 

Debtor shall make cash payments to holders entitled thereto following a Final Order or 

agreement of the Parties allowing such Claim. Holders whose Claims are disallowed in 

full shall receive nothing pursuant to the Plan.

2. Class 2 – Unsecured Subordinated Insider Claims

a. Classification: Class Two consists of the Allowed Pink Card Claims and 

Term Note Claims owed by the Debtor to Insider Creditors who have agreed to be repaid 

outside of the plan once the holders of Allowed Class One Claims, Allowed Class Three

Claims and Allowed Class Five Claims are paid in full. These Claims are subordinated to 

the holders of Allowed Class One, Class Three and Class Five claims.

b. Allowance: These claims are identified in Schedule I to the Plan and 

Disclosure Statement and total $4,550,783.60. If any holder of Class Two Claims 

disagrees with the amount of their claim described in Schedule I they may file a proof of 

claim on or before the Bar Date. You do not need to file a proof of claim if you agree 

with the amount of your claim in Schedule I. The Reorganized Debtor will have the right 

to make and file objections to Class Two Proofs of Claim and will serve a copy of each 

objection upon the holder of any Claim to which the objection is made, on or before the 

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Claims Objection Deadline. Class Two Claims as to which no objection is timely filed 

are deemed Allowed Claims. Notwithstanding any prior order of the Bankruptcy Court 

or the provisions of Bankruptcy Rule 9019, as of the Effective Date, Reorganized Debtor 

may settle or compromise any Class Two Claim that is a disputed claim without approval 

of the Bankruptcy Court, provided that such settlement or compromise is evidenced by a 

writing signed by a duly authorized representative of Reorganized Debtor. 

c. Treatment: The holders of Allowed Class Two Claims will be paid by the 

Debtor, in full, outside of the bankruptcy once the holders of Allowed Class One Claims, 

Allowed Class Three Claims and Allowed Class Five Claims are paid in full.

3. Class 3 – Unsecured Claims of the State of New Hampshire

a. Classification: Class Three consists of the New Hampshire Bureau of 

Securities Regulation and the State of New Hampshire Banking Department with respect 

to any purported pre-petition violation of rules, regulations, or laws of the State of New 

Hampshire

b. Allowance: The holder of Class Three claims has yet to file a proof of claim 

and the amount of its claim is unknown. The Reorganized Debtor will have the right to 

make and file objections to any Class Three Proof of Claim and will serve a copy of each 

objection upon State of New Hampshire, provided, however, that no party may seek to 

further subordinate Class Three Claims. Notwithstanding any prior order of the 

Bankruptcy Court or the provisions of Bankruptcy Rule 9019, as of the Effective Date, 

Reorganized Debtor may settle or compromise any Class Three Claim that is a disputed 

claim without approval of the Bankruptcy Court, provided that such settlement or 

compromise is evidenced by a writing signed by a duly authorized representative of 

Reorganized Debtor. No party may seek to further subordinate or re-characterize the 

State’s claim.

c. Treatment: Each holder of an Allowed Class Three Claim shall receive a 

quarterly cash distribution. The Debtor will make quarterly payments in the amount of 

its Quarterly Available Cash to holders of Allowed Class Three Claims on a pro rata

basis with interest at the demand note interest rate of 2%. These claims are impaired. 

These payments will naturally fluctuate according to the Debtor’s collections of Accounts 

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Receivable. Such payments will be subordinated only to the claims of holders of Allowed 

Class One Claims and Allowed Class Five Claims,

4. Class 4 – Common Stockholder and Equity Interests

a. Classification: Class Five shall consist of the equity interest in the Debtor 

owned by Alvin Fadden (47%), David Patten (47%), Jeffrey K. Bruckner (4%) and John 

Bruckner (2%).

b. Allowance and Treatment: The holders of Class Four Interests shall be 

issued stock in the Reorganized Debtor in the same proportionate ownership amount as 

existed on the Petition Date.

5. Class 5 – Convenience Class Claims

a. Classification: Class Five shall consist of the non-Insider Claims that are less 

than $1,000. The claims total $7,856.44.

b. Allowance and Treatment: The holders of Allowed Class Five Claims shall 

receive payment in full on the Effective Date, with interest. 

III. Method of Distributions Under the Plan

A. Responsibility for Distributions

Reorganized Debtor shall be responsible for distributions pursuant to the Plan. Neither 

the Debtor nor Reorganized Debtor, nor any of their employees, officers, directors or agents shall 

be liable for (i) any acts or omissions (except for gross negligence or willful misconduct) in 

connection with implementing the distribution provisions of this Plan and the making or 

withholding of distributions pursuant to the Plan, or (ii) any change in the value of distributions 

made pursuant to the Plan resulting from any delays in making such distributions in accordance 

with the Plan’s terms (including but not limited to any delays caused by the resolution of 

Disputed Claims) provided such acts or omissions are made in accordance with the Plan. 

Together with each such distribution under the Plan the Debtor shall also transmit a brief 

summary of the Debtor’s collection activities since the previous Distribution Date in the form of 

Schedule V, attached hereto.

B. Funding of Cash Payments

1. Upon the Occurrence of the first Distribution Date the Debtor will distribute all of its 

cash above the sum of $100,000 in accordance with this Plan.

2. The Debtor will continue to collect Accounts Receivable, described in Schedule III,

as estimated in Schedule II and make payments to its creditors on all subsequent Distribution 

Dates in accordance with this Plan.

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3. Payment of the Allowed Claims under this Plan will be funded entirely from 

collection of Accounts Receivable; the Debtor does not anticipate any recovery of so-called 

avoidance causes of action.

4. The Debtor owns two pieces of real property. The Bath, NH property is valued on the 

Debtor’s schedules at $375,000 and in North Haverhill, NH is valued on it schedules at 

$220,000. The Debtor has recently been approached by a third party about selling the North 

Haverhill, NH property and is pursuing same. At the same time the Debtor will also start the 

process of selling the Bath property. The proceeds from these sales will be paid to creditors 

according to Schedule II. 

C. Cash Payments

Cash Payments made pursuant to this Plan shall be in U.S. dollars by checks drawn on a 

domestic bank selected by Reorganized Debtor, or by wire transfer from a domestic bank, at 

Reorganized Debtor’s option. Except to the extent this Plan provides expressly to the contrary, 

no interest arising after either the Petition Date or the Effective Date shall accrue or be payable 

to holders of Allowed Claims under this Plan.

To the extent that a Class One Claim holder either directly or indirectly through an entity 

it controls is an Accounts Receivable Debtor, distributions to such creditor shall be postponed 

until such time as payment of the receivable is made in full. Alternatively, the Debtor may apply 

such amount to be distributed to offset such holder’s Account Receivable.

D. Issuance and Distribution of New Common Stock

On or before the Effective Date, the Debtor shall authorize and issue stock in the 

Reorganized Debtor to holders of Allowed Class Five Interests. After the Effective Date, 

nothing herein shall prohibit Reorganized Debtor from issuing additional New Common Stock in 

accordance with its certificate of incorporation and by-laws.

E. Tax Information

Any federal, state or local withholding taxes or other amounts required to be withheld 

under applicable law shall be deducted from distributions hereunder. Reorganized Debtor, to the 

extent it deems it necessary to fulfill any obligation to any taxing authority, may require persons 

who are to receive distributions under the Plan to provide Reorganized Debtor with appropriate 

tax-payer identification information within seventy five (75) days after such request. If any 

Person shall fail to provide the Debtor with such information within seventy five (75) days of 

such request, this failure shall be deemed a waiver of all Claims against the Debtor or 

Reorganized Debtor (including the right to any payment by the Debtor or Reorganized Debtor), 

and the funds that would otherwise have been distributed to such Person shall revert to 

Reorganized Debtor, and be distributed or refunded as if such funds were an undeliverable 

distribution pursuant to Section III.F.2 of the Plan.

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F. Delivery of Distributions and Undeliverable or Unclaimed Distributions

1. Delivery of Distributions Generally. Except as provided below with respect to 

holders of undeliverable distributions, distributions to holders of Allowed Claims and Allowed 

Administrative Expense Claims shall be distributed by mail as follows: (1) with respect to each 

holder of an Allowed Claim that has filed a proof of claim, at the address for such holder 

appearing on the proof of claim; (2) with respect to each holder of an Allowed Claim that has not 

filed a proof of claim, at the address reflected on the Schedules filed by the Debtor, provided, 

however, that if the Debtor or Reorganized Debtor has received a written notice of a change of 

address for such holder, the address set forth in such notice shall be used; or (3) with respect to 

each holder of an Allowed Administrative Expense Claim, at such address as the holder may 

specify in writing.

2. Undeliverable Distributions. If the distribution to the holder of any Allowed Claim 

or Allowed Administrative Expense is returned to Reorganized Debtor as undeliverable, no 

further distribution shall be made to such holder unless and until Reorganized Debtor is notified 

in writing of such holder’s then current address. Subject to the following paragraph, unclaimed 

Cash shall be held in trust for the benefit of the potential claimants of such funds.

If any distribution remains unclaimed for a period of six (6) months after it has been 

delivered (or attempted to be delivered) in accordance with the Plan to the holder entitled thereto, 

such unclaimed property shall be forfeited by such holder. In such cases any property held for 

distribution on account of such Claims or Administrative Expense Claims shall be retained by 

Reorganized Debtor, as follows: pursuant to Bankruptcy Code Section 347(b), any undistributed 

Cash shall be the property of Reorganized Debtor, free from any restrictions thereon and such 

undistributed Cash shall not be subject to the unclaimed property or escheat laws of any state or 

other governmental unit. Nothing contained in this Plan shall require the Debtor or Reorganized 

Debtor to attempt to locate any holder of a Claim or Administrative Expense Claim.

G. Recoupment, Setoffs and Subordination 

Reorganized Debtor may, but shall not be required to, recoup or set off against (i) any 

Claim and (ii) the distributions to be made pursuant to the Plan in respect of such Claim, any 

claims or causes of action of any nature whatsoever the Debtor or Reorganized Debtor may have 

against the holder of such Claim, but neither the failure to do so nor the allowance of any Claim 

hereunder shall constitute a waiver or release by the Debtor or Reorganized Debtor of any such 

claim or cause of action they may have against such holder.

The Debtor or Reorganized Debtor may object to any Claim on any basis including, 

without limitation, that such Claim should be subordinated pursuant to Section 510 of the 

Bankruptcy Code.

IV. Implementation of the Plan

A. Management of Reorganized Debtor

On the Effective Date, all directors of the Debtor shall be deemed to have resigned, 

without any further action on the part of any Person. The Reorganized Debtor will retain Janice 

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Brown and David Patten to implement the Plan. The Debtor will pay Mr. Patten on a quarterly 

basis 3% of the gross amount of Accounts Receivable he collects. Given the Debtor’s projected 

collections of $7,526,484 during the Plan, Mr. Patten would be paid $225,794, which equates to 

$75,264 per annum if he performs as expected; obviously if he collects less, he will be paid less. 

The Debtor will pay Mrs. Brown $41,800 per year for her services. Mr. Patten is an equity 

owner of the Debtor and is the single largest creditor of the Debtor, being owed $2,955,000. Mr. 

Patten has elected to be treated as a Class II creditor, which means he will not be repaid anything

on his claim until all other Allowed Claims are paid in full. The Debtor shall adhere to the 

budget attached to the Plan as Schedule IV.

B. Third Party Oversight

The Debtor will retain an outside CPA/Auditor, Christopher Johnson, to periodically monitor 

collections of the Accounts Receivable and the management of the proceeds. Mr. Johnson will 

inspect the Debtor’s books and records each month for the first six months following 

Confirmation, then quarterly thereafter for the 36 months following Confirmation. Mr. Johnson 

will issue a brief report to the Plan Monitoring Committee and the US Trustee after each such 

visit disclosing the amounts collected by the Debtor during such reporting period and identifying 

any activities that are inconsistent with the Plan. Mr. Johnson will also be able to communicate 

directly with the Plan Monitoring Committee regarding his finding. For these services Mr. 

Johnson will be paid $200 per hour by the Debtor.

The Plan Monitoring Committee will monitor the Debtor’s collections of its Accounts 

Receivable depicted in Schedule II. If at the end of any calendar quarter during the Plan the 

Debtor has recovered projected Accounts Receivable (on a cumulative basis) that is less than 

75% of the Debtor’s projected collections (on a cumulative basis), or if the Plan Monitoring 

Committee believes that cause otherwise exists for such, the Plan Monitoring Committee may, 

but is not required to, file a motion with the Court requesting the appointment of a Chapter 11 

trustee or take such other action as it deems to be in the best interest of the Debtor’s estate. The 

Debtor will compensate the Plan Monitoring Committee each at the rate of $200 per hour.

The Debtor does not believe it will have to materially compromise any of the Accounts 

Receivable obligations to meet the collections identified in Schedule II. That is not to say that 

the Debtor does not anticipate the some of the Account Debtors will have difficulty either 

making their payments or refinancing, but the Debtor believes there are more than enough good 

and collectible Accounts Receivable to satisfy payments under the Plan, even accounting for 

difficult credits (which are identified in Schedule II). The Debtor will not be allowed to 

compromise or settle any of the Accounts Receivable obligations owed by Insiders or companies 

owned or controlled by Insiders without written approval from the Plan Monitoring Committee. 

Likewise, the Debtor may not compromise any Accounts Receivable obligations owed by NonInsiders in an amount greater than 40% without written approval from the Plan Monitoring 

Committee. By way of example if the Debtor is owed $100,000 by a non-Insider, the Debtor 

may not accept less than $60,000 in compromise of that claim without approval of the Plan 

Monitoring Committee.

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The Debtor may pay the fees of Mr. Johnson and the Plan Monitoring Committee directly 

from its available clash after the Effective Date without further order of the Court.

C. Re-vesting of Assets

Except as otherwise provided in the Plan, on the Effective Date, the property of the estate 

of the Debtor shall re-vest in Reorganized Debtor, including but not limited to the Accounts 

Receivable and any other claims or rights of action (whether known or unknown, and whether or 

not identified in the Schedules or Disclosure Statement) that the Debtor or Reorganized Debtor

has asserted or may assert against any other entity. Reorganized Debtor may operate its business 

and may use, acquire, and dispose of property without supervision by the Bankruptcy Court or 

the United States Trustee and free of any restrictions of the Bankruptcy Code or the Bankruptcy 

Rules. As of the Effective Date, all property of Reorganized Debtor shall be free and clear of all 

Claims, liens, encumbrances, and other interests of creditors and holders, except as otherwise 

provided herein.

D. Implementation of Bankruptcy Code Section 1146(a)

Any transfers or other transactions that occur pursuant to or in connection with this Plan 

or the Confirmation Order may not be taxed under any federal, state, or local law imposing a 

stamp tax, real estate transfer tax, recording tax, or similar tax.

E. Closing of the Case

Reorganized Debtor may close its Chapter 11 Case after its estate is fully administered in 

accordance with Bankruptcy Code Section 350 and Bankruptcy Rule 3022.

V. Executory Contracts and Unexpired Leases

A. Assumption

1. Assumption and Assignment Generally. Effective upon the Effective Date, the 

Debtor hereby assumes the executory contracts listed below. Such assumption shall be only to 

the extent that the listed items constitute executory contracts and unexpired leases within the 

meaning of Section 365 of the Bankruptcy Code. Any contract or lease assumed pursuant to this 

Plan shall be assumed, or assumed and assigned, as previously amended or otherwise modified 

by the parties thereto, whether before or after the Petition Date. The Debtor reserves the right to 

amend the list of contracts and leases to be assumed, or assumed and assigned, through the 

conclusion of the Confirmation Hearing.

Counter Party

David Patten

386 Route 10

3769 Dartmouth College Highway

Piermont, NH 03779

Nature of Contract

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Lease for Debtor's operating facility at 2769 Dartmouth College Highway. The lease is current. 

Rent is $2,000 per month.

The Debtor reserves the right to amend the list of contracts and leases to be assumed, or 

assumed and assigned, through the conclusion of the Confirmation Hearing.

2. Approval of Assumptions and Assignments Under the Plan. Entry of the 

Confirmation Order shall constitute approval of the assumptions under the Plan pursuant to 

Sections 365(a) and 363 of the Bankruptcy Code, effective as of the Effective Date. All Cure 

Payments that may be required by Section 365(b)(1) of the Bankruptcy Code shall be made on 

the later of the Effective Date, or as soon thereafter as determined by a Final Order or as 

otherwise satisfied pursuant to an agreement between the Debtor and the non-debtor party. 

There are currently no cure payments and these leases are current.

3. Enforcement of Section 365(b) of the Code. The assumption or assumption and 

assignment, as applicable, of any executory contract or unexpired lease under the Plan shall be 

authorized notwithstanding the existence of any cross-default provision or other provision in 

such contract or lease that conditions or modifies the rights of the Debtor or the obligations of 

the non-debtor parties based on (i) the insolvency or financial condition of the Debtor or (ii) 

performance under any other contract or agreement. Any breach, default, or failure to perform 

under any contract or agreement that is not assumed, or assumed and assigned, by the Debtor 

shall in no way constitute grounds to terminate the rights of the Debtor, Reorganized Debtor, or 

any of their assignees under any contract or lease that is assumed, or assumed and assigned, 

under this Plan, or excuse non-performance by the other party to such contract or lease, or 

otherwise affect, modify, or reduce the rights of the Debtor, Reorganized Debtor, or their 

assignees under such assumed, or assumed and assigned, contract or lease.

B. Rejection

1. Rejection Generally. Under the Plan, unless an executory contract is the subject of a 

motion to assume the contract and the motion is pending as of the Effective Date or is otherwise 

dealt with by an Order of the Bankruptcy Court entered on or prior to the Effective Date, any and 

all executory contracts and unexpired leases of the Debtor shall be deemed rejected as of the 

Effective Date. The Debtor hereby rejects the following Executory Contract.

Counter Party

Derrick O’Donnell

2707 Dartmouth College Highway

North Haverhill, NH 03774

Nature of Contract

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Debtor leases commercial space to Mr. O’Donnell for $10,000 per year. The lease is 

current.

2. Approval of Rejection Under the Plan. Entry of the Confirmation Order shall 

constitute approval of the rejections under the Plan pursuant to Sections 365(a) and 363 of the 

Bankruptcy Code, effective as of the Effective Date. To the Extent Mr. O’Donnell has a claim 

for rejections damages he may file such a claim within sixty (60) days of the Effective Date and 

to the extent such claim is an Allowed Claim it will be treated as a Class I Claim..

VI. Effectiveness of the Plan

A. Effective Date

The effective date of the Plan (referred to in the Plan as the "Effective Date") is the date 

that is 14 days after the issuance of a final order confirming the Plan.

B. Conditions Precedent

The Plan shall not become effective unless and until the following conditions shall have 

been satisfied or waived:

(1) The Confirmation Order, in form and substance reasonably satisfactory to 

the Post-Petition Investors, shall have been entered on the docket of the 

Bankruptcy Court in the Chapter 11 Case for at least fourteen (14) days (as 

calculated in accordance with Bankruptcy Rule 9006(a));

(2) The Confirmation Order shall have been entered and no stay of the 

Confirmation Order shall be in effect;

(3) All actions, other documents and agreements necessary to implement the 

Plan shall have been executed, delivered, and, if necessary, properly 

recorded, and shall have become effective, and;

(4) There shall have been no major impairment or destruction or uninsured loss 

of any material physical asset necessary to the operation of the business as 

heretofore conducted by the Debtor.

VII. Release and Discharge

A. Discharge

Except as otherwise expressly provided in Section 1141 of the Bankruptcy Code or the 

Plan, the distributions made pursuant to and in accordance with the applicable terms and 

conditions of the Plan are in full and final satisfaction, settlement, release, and discharge as 

against the Debtor and Reorganized Debtor of any debt of the Debtor that arose before the 

Confirmation Date, any debt of the Debtor of a kind specified in Section 502(g), 502(h), or 

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502(i) of the Bankruptcy Code, and all Claims against the Debtor of any nature, including, 

without limitation, any interest accrued thereon from and after the Petition Date, whether or not 

(i) a proof of Claim based on such debt, obligation, or equity interest is filed or deemed filed 

under Section 501 of the Bankruptcy Code, (ii) such Claim is an Allowed Claim under 

Section 502 of the Bankruptcy Code, or (iii) the holder of such Claim has accepted the Plan.

B. Injunction Relating to the Plan

As of the Effective Date, all Persons are hereby permanently enjoined from commencing 

or continuing, in any manner or in any place, any action or other proceeding, whether directly, 

indirectly, derivatively, or otherwise against the Debtor or Reorganized Debtor, on account of, or 

respecting any Claims, debts, rights, causes of action, liabilities, or interests discharged pursuant 

to the Plan, except to the extent expressly permitted under the Plan.

C. Cancellation and Release of Existing Indebtedness and Liens

Except as may otherwise be provided in the Plan, on the Effective Date, all credit 

agreements, promissory notes, mortgages, security agreements, invoices, contracts, agreements, 

and any other documents or instruments evidencing Claims against the Debtor, together with any 

and all Liens securing same, shall be cancelled, discharged, and released without further act or 

action by any Person under any applicable agreement, law, regulation, order, or rule, and the 

obligations of the Debtor thereunder shall be deemed cancelled, discharged, and released. To the 

extent deemed necessary or advisable by Reorganized Debtor, any holder of a Claim shall 

promptly provide Reorganized Debtor with an appropriate instrument of cancellation, discharge,

or release, as the case may be, in suitable form for recording wherever necessary to evidence 

such cancellation, discharge, or release, including the cancellation, discharge, or release of any 

Lien securing such Claim.

D. Rights of Recoupment and Setoffs

Except as otherwise provided in this Plan, nothing contained in this Plan shall constitute a 

waiver or release by the Debtor of any rights of recoupment and/or setoff the Debtor may have 

against any Person.

VIII. Retention of Jurisdiction

Following the Confirmation Date, and further following the Effective Date, the 

Bankruptcy Court shall retain jurisdiction of all matters arising out of, or related to the 

Chapter 11 Case and the Plan pursuant to, and for the purposes of, Sections 105(a) and 1142 of 

the Bankruptcy Code and for, among other things, the following purposes:

(1) to hear and determine motions, if any, for the assumption, assumption and 

assignment, or rejection of executory contracts or unexpired leases, and for 

determination of Cure Payments related thereto, that are pending as of the 

Effective Date, and the allowance, estimation, or disallowance of Claims 

resulting therefrom;

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(2) to determine any and all adversary proceedings, applications, motions, and 

contested matters arising in or related to the Chapter 11 Case, including, but 

not limited to, Avoidance Power Causes of Action;

(3) to ensure that distributions to holders of Allowed Administrative Expense 

Claims and Allowed Claims are accomplished as provided herein;

(4) to hear and determine any objections to Administrative Expense Claims, to 

proofs of claims, and to proofs of Interests filed both before and after the 

Confirmation Date, and to allow, estimate, or disallow any Disputed 

Administrative Expense Claim or Disputed Claim, in whole or in part;

(5) to enter and implement such orders as may be appropriate in the event the 

Confirmation Order is for any reason stayed, revoked, modified, or vacated;

(6) to enforce the Plan and issue orders in aid of execution of the Plan and to 

issue injunctions or take such other actions or make such other orders as 

may be necessary or appropriate to restrain interference with this Plan or its 

execution or implementation by any entity;

(7) to consider any modifications of the Plan, to cure any defect or omission, or 

to reconcile any inconsistency in the Plan or any order of the Bankruptcy 

Court, including, without limitation the Confirmation Order;

(8) to hear and determine all applications for compensation and reimbursement 

of expenses of professionals under Sections 330, 331, and 503(b) of the 

Bankruptcy Code, and to resolve any disputes regarding payment for 

professional services incurred after the Effective Date for purposes of 

implementing the Plan or administering the Chapter 11 Case;

(9) to hear and determine any disputes arising in connection with the 

interpretation, implementation, execution, or enforcement of the Plan, the 

Confirmation Order;

(10) to recover all assets of the Debtor and property of the estate, wherever 

located;

(11) to hear and determine any matters concerning state, local, and federal taxes 

in accordance with Sections 346, 505, and 1146 of the Bankruptcy Code;

(12) to hear any other matter not inconsistent with the Bankruptcy Code; and

(13) to enter a final decree closing the Chapter 11 Case. 

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IX. Miscellaneous Provisions

A. Payment of Statutory Fees

All quarterly fees due and payable to the Office of the United States Trustee pursuant to 

Section 1930(a)(6) of Title 28 of the United States Code shall be paid in full on or before the 

Effective Date, as required by Section 1129(a)(12) of the Bankruptcy Code. Reorganized Debtor

shall remain responsible for compliance with applicable reporting requirements of the Office of 

the United States Trustee and timely payment of quarterly fees due and payable after the 

Effective Date and until Reorganized Debtor’s Chapter 11 Case is closed. 

B. Preservation of Rights and Defenses

1. Except to the extent such rights, claims, causes of action, defenses, and counterclaims 

are expressly and specifically released in connection with the Plan or in any settlement 

agreement approved during the Chapter 11 Case, (i) any and all rights, claims, causes of action, 

defenses, and counterclaims accruing to the Debtor shall remain assets of and vest in 

Reorganized Debtor, whether or not litigation relating thereto is pending on the Effective Date, 

and whether or not any such rights, claims, causes of action, defenses, and counterclaims have 

been Scheduled or otherwise listed or referred to in this Plan, the Disclosure Statement, or any 

other document filed with the Bankruptcy Court, and (ii) neither the Debtor nor Reorganized 

Debtor waives, relinquishes, or abandons (nor shall they be estopped or otherwise precluded 

from asserting) any right, claim, cause of action, defense, or counterclaim that constitutes 

property of the Debtor’s estate, (a) whether or not such right, claim, cause of action, defense or

counterclaim has been listed or referred to in the Schedules, this Plan, the Disclosure Statement, 

or any other document filed with the Bankruptcy Court, (b) whether or not such right, claim, 

cause of action, defense, or counterclaim is currently known to the Debtor, and (c) whether or 

not a defendant in any litigation relating to such right, claim, cause of action, defense, or 

counterclaim filed a proof of claim in the Chapter 11 Case, filed a notice of appearance or any 

other pleading or notice in the Chapter 11 Case, voted for or against this Plan, or received or 

retained any consideration under this Plan. Without in any manner limiting the scope of the 

foregoing, notwithstanding any otherwise applicable principle of law or equity, including, 

without limitation, any principles of judicial estoppel, res judicata, collateral estoppel, issue 

preclusion, or any similar doctrine, the failure to list, disclose, describe, identify, or refer to a 

right, claim, cause of action, defense, or counterclaim, or potential right, claim, cause of action, 

defense, or counterclaim in the Debtor’s Schedules, this Plan, the Disclosure Statement, or any 

other document filed with the Bankruptcy Court, shall in no manner waive, eliminate, modify, 

release, or alter Reorganized Debtor’s right to commence, prosecute, defend against, settle, and 

realize upon any rights, claims, causes of action, defenses, or counterclaims that any of the 

Debtor or Reorganized Debtor has or may have as of the Confirmation Date. Reorganized 

Debtor may commence, prosecute, defend against, recover on account of, and settle all rights, 

claims, causes of action, defenses, and counterclaims in its sole discretion in accordance with 

what is in the best interests, and for the benefit, of Reorganized Debtor. The rights referred to 

herein are the “Retained Actions.”

2. The Debtor or Reorganized Debtor may retain the Tamposi Law Group, P.C. 

(“TLG”) as it may deem appropriate to file adversary proceedings, civil actions, equity 

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proceedings, suits, and other proceedings, or continue the prosecution of any pending 

proceedings against any person or entity against whom or which Debtor or Reorganized Debtor

has or may have a cause of action (the “Post-Petition Actions”). The terms of any such retention

shall be upon the same terms as previously approved by this Court. After the Effective date the 

Debtor may pay TLG in the ordinary course of its business for Post-Petition Actions.

C. Binding Effect

The Plan shall be binding upon and inure to the benefit of the Debtor, Reorganized 

Debtor, holders of Claims, holders of Interests, and their respective successors, assigns, heirs, 

and beneficiaries.

D. Revocation or Withdrawal

The Debtor reserves the right to revoke or withdraw this Plan prior to the Confirmation 

Date. If the Debtor revokes or withdraws the Plan prior to the Confirmation Date, if 

confirmation is denied by a Final Order, or if the Effective Date does not occur by the date that is 

not later than fourteen (14) days after the Confirmation Date, then the Plan shall be deemed null 

and void, unless such deadline is extended by the Bankruptcy Court. In such event, nothing 

contained herein shall be deemed to constitute a waiver or release of any claims by or against the 

Debtor or any other entity or to prejudice in any manner the rights of the Debtor or any entity in 

any further proceedings involving the Debtor.

E. Nonconsensual Confirmation

With respect to any impaired Class of Claims or Interests that fails to accept, or that is 

deemed not to accept, the Plan in accordance with Section 1129(a)(8) of the Bankruptcy Code, 

the Debtor (i) requests that the Bankruptcy Court confirm the Plan in accordance with Section 

1129(b) of the Bankruptcy Code, and (ii) in accordance with Section IX.F below, the Debtor may 

modify the Plan in accordance with Section 1127(a) of the Bankruptcy Code.

F. Modification of the Plan

The Debtor or Reorganized Debtor, may alter, amend, or modify the Plan pursuant to 

Section 1127 of the Bankruptcy Code. The provisions of this Plan shall not be severable unless 

such severance is agreed to by the Debtor.

G. Amendment to Schedules

Neither the Debtor nor the Reorganized Debtor shall amend the Schedules in a manner, 

including without limitation, amending the Schedules to change any Claim originally scheduled 

by the Debtor as “disputed” to undisputed or as “contingent” to non-contingent or as 

“unliquidated” to a liquidated amount. 

H. Governing Law

Unless a rule of law or procedure is supplied by federal law (including the Bankruptcy 

Code and Bankruptcy Rules), the laws of the State of New Hampshire (without reference to its 

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conflict of law rules) shall govern the construction and implementation of the Plan and any 

agreements, documents, and instruments executed in connection with the Plan, unless otherwise 

specifically provided in such agreements, documents, or instruments.

I. Notices

Any notice to the Debtor or the Reorganized Debtor required or permitted to be provided 

under the Plan shall be in writing and served by either (a) certified mail, return receipt requested, 

postage prepaid, (b) hand delivery, or (c) reputable overnight delivery service, freight prepaid, to 

be addressed as follows (as applicable):

Debtors or Reorganized Debtor Upper Valley Commercial 

Corporation

2769 Dartmouth College Highway, 

North Haverhill, NH 03774

 and

The Tamposi Law Group, P.C.

159 Main Street

Nashua, NH 03060

Peter@tlgnh.com Attn: Peter N. Tamposi, Esq. 

Plan Monitoring Committee William S. Gannon, P.C.

889 Elm St.

Manchester, NH 03101

bgannon@gannonlawfirm.com

Bernstein Shur

670 North Commercial St.

Suite 108

PO Box 1120

Manchester, NH 03105-1120

jrood@bernsteinshur.com

State of New Hampshire

Department of Attorney General

33 Capitol St.

Concord, NH 03301-6397

Peter.roth@doj.nh.gov

Attn: William S. Gannon, Esq.

Peter Roth, Esq.

Jennifer Rood, Esq.

Committee of Unsecured 

Creditors

Bernstein Shur

670 North Commercial St.

Suite 108

PO Box 1120

Manchester, NH 03105-1120

jrood@bernsteinshur.com Attn: Jennifer Rood, Esq.

United States Trustee for the 

District of New Hampshire

Office of the United States Trustee

1000 Elm Street, 

Manchester, NH 03101

Ann.Marie.Dirsa@usdoj.gov Attn: Anne Marie Dirsa, Esq. 

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Respectfully submitted,

UPPER VALLEY COMMERCIAL CORPORATION

By its Attorneys,

THE TAMPOSI LAW GROUP, P.C.

April 14, 2014 By: /s/ Peter N. Tamposi

Peter N. Tamposi, Esquire

BNH #04931

159 Main Street

Nashua, New Hampshire 03060 

(Tel) (603) 204-5513

(Fax) (603) 204-5515 

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