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WATER TOWER: Case Summary & Largest Unsecured Creditor

Troubled Company Reporter, May 17, 2007 

Debtor: The Water Tower, Inc.
        c/o Raphael Cobo
        558 Humbolt Street
        Brooklyn, NY 11222

Bankruptcy Case No.: 07-35694

Chapter 11 Petition Date: May 14, 2007

Court: Southern District of New York (Poughkeepsie)

Judge: Cecelia G. Morris

Debtor's Counsel: Wayne M. Greenwald, Esq.
                  99 Park Avenue, Suite 800
                  New York, NY 10016
                  Tel: (212) 983-1922
                  Fax: (212) 953-7755

Estimated Assets: $1 Million to $100 Million

Estimated Debts:  $1 Million to $100 Million

Debtor's Largest Unsecured Creditor:

   Entity                        Nature of Claim   Claim Amount
   ------                        ---------------   ------------
Receiver of Taxes                property tax            $5,436
Town of Tuxedo
P.O. Box 607
Tuxedo, NY 10987

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