nafter "Lubaroff & Altman") 24, 25, 26 iv EFTA00613944 Claimants Fortress VRF I LLC ("VRF I LLC") and Fortress Value Recovery Fund I LLC (f/k/a the D.B. Zwirn Special Opportunities Fund L.P.) (the "Fund") (and together with VRF I LLC, "Claimants") respectfully submit this pre-hearing memorandum in support of their claims in this matter