In Diamond Comic Distributors’ bankruptcy filing, Penguin Random House is listed as their largest creditor, owed $9.2 million. Among other publishing companies, Disney Consumer Products is owed $1.7 million; Simon & Schuster $600,000; VIZ Media $421,000; and Titan Publishing $357,000. Restructuring firm Getzler Henrich & Associates is a “financial advisor” in the bankruptcy and managing director Robert Gorin is co-chief restructuring officer of the company now according to the filing. Raymond James & Associates is the investment banker advising on the sale of the business units.