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Res Cap Liquidating Trust’s mission is to maximize returns to Unitholders by vigorously pursuing and resolving the mortgage correspondent litigation, monetizing the Trust’s remaining assets in a timely and efficient manner and finalizing resolution of remaining claims.The Res Cap Liquidating Trust was established in December 2013 under the Second Amended Joint Chapter 11 Plan of Residential Capital, LLC, et al.These Escrow CUSIPs represent nominees' positions that would be used to make future distributions, if any, of common stock issued by WMI Holdings Corp. Pursuant to the Plan, such shares of WMIHC's common stock were deposited in the Disputed Equity Escrow established in accordance with the Plan and are to be maintained in the Disputed Equity Escrow until such time as Claims involving Disputed Equity Interests are either allowed or disallowed.

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The Trustee, in its capacity as the Disbursing Agent, has used commercially reasonable efforts to determine the mailing address for all holders of Trust Beneficial Interests including, without limitation, the below listed holders of Beneficial Interests in the AC Liquidating Trust.

Further, this response expresses the Division's position on enforcement action only.

It does not express any legal conclusion on the question presented.

If any listed holder fails to contact the Trustee by December 31, 2012, the Trustee reserves its right to vest such holder's unclaimed Distributions in the AC Liquidating Trust.

Further, the Trustee reserves the right to treat the entitlement to future Distributions, to the extent such entitlement exists, of a holder failing to respond by December 31, 2012 as extinguished and forever barred, with no further obligation of the Trustee to make any future Distribution.

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