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Unsecured creditors in J. Crew bankruptcy include Deloitte, clothing companies

Asia-based clothing-makers are among the top creditors with unsecured claims in J. Crew Inc.'s Chapter 11 bankruptcy filing.

Cosmic Gear Ltd., Sterling Apparel Ltd. and RGM Fashion Ltd. are among the top unsecured creditors, each with claims of more than $10 million, according to the retailer's May 4 filing in the U.S. Bankruptcy Court for the Eastern District of Virginia. The consulting arm of Deloitte LLP is the creditor with the single largest unsecured claim, worth more than $22.7 million.

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Tanger Factory Outlet Centers Inc. is the sole real estate investment trust that reports J. Crew as one of its top tenants. As of Dec. 31, 2019, the outlet-center REIT's 26 storefronts leased to the retailer at its consolidated properties totaled 140,366 square feet and represented 1.4% of Tanger's total annualized base rents. Tanger also leased four locations to the retailer at its unconsolidated properties. J. Crew operates just under 500 stores, including 140 under its Madewell name.

The company has assets of between $1 billion and $10 billion as well as liabilities in the same range, according to its bankruptcy filing.

The filing makes J. Crew the largest retailer to default since department store Neiman Marcus's 2019 distressed debt exchange, Fitch analyst David Silverman said in a note. It is also the first major U.S. retailer to file for bankruptcy since the novel coronavirus forced non-essential retailers, including apparel retailers, to close their physical stores in March.

Both J. C. Penney Co. Inc., which is reportedly seeking up to $1 billion in bankruptcy funding, and Neiman Marcus Group Inc. are considering bankruptcy protection as lockdowns meant to limit the spread of coronavirus continue, according to reports.

J. Crew's debt totaled $2 billion, according to LCD, a division of S&P Global Market Intelligence. The retailer has a restructuring plan and debtor-in-possession financing of $400 million provided by Davidson Kempner Capital Management LP and Anchorage Capital Group LLC, among others, according to its filing.

J. Crew was acquired by private equity firms TPG Capital LP and Leonard Green & Partners LP in 2011 for $3 billion.