Background: You are a dynamic management consultant, extrovert, academically erudite, graduated from a top notch business school in Mumbai and subsequently qualified as a Company Secretary. With a keen interest in academ

Background: You are a dynamic management consultant, extrovert, academically erudite, graduated from a top notch business school in Mumbai and subsequently qualified as a Company Secretary. With a keen interest in academic research, you also obtained a Doctorate Degree for your excellent research on the topic "Effectiveness of Insolvency and Bankruptcy Code, 2016-Empirical Evidence from India". You are known in the corporate arena as a renowned personality for your interactive deliberations in all gamut's of the Insolvency and Bankruptcy Code, 2016 (IBC, 2016). As an avid speaker, you passionately share your deep and incisive knowledge in India at various events organized by the ICSI, ICAI, Trade organizations and other reputed professional and academic Institutes. You started a consultancy firm in Navi Mumbai and expanded your network by opening branches at Pune, Nagpur and Shimla in Himachal Pradesh. Your firm provides scratch to end business advisory solutions to listed and unlisted corporates. Your corporate clients are also spread across the Country and you have a sizeable team of professionals working under your entire advisory practice. To meet clients' needs and to exceed their expectations is your primary goal. Recently, you have been approached by ABT Techsoft Products Limited (ABT) a flagship Company of OM Group of Companies based out of Chennai to sort out/clarify certain matters concerning IBC, 2016 having a potential application for the Company and its subsidiary companies. About ABT : ABT is one of the India's start-up companies incorporated at Chennai in the year 2012. The main objects of the Company is to develop a niche, never invented before, customized software packages for two and three wheeler automobile manufacturers in India. It also caters to the various software needs of diverse global audiences. With its wide range of e-Commerce market place products, it assists prospects in establishing a successful e-Commerce business. Along with e-Commerce, web, and mobile software development, ABT also provides digital marketing, branding, and ORM services. The company became a listed entity, in the year 2017 and got its shares listed with the BSE and NSE. Initial Interaction : During your initial interactions with the top management, you highlighted the current state of affairs, compliance standards and regulatory assessment hygiene affecting the application of economic laws and regulations framed thereunder for the Company. Thereafter, you were ready for a detailed discussions with the Management. The necessary data and other inputs for your consideration as given by the top management of ABT including its subsidiaries are summarized in the following paragraphs and the questions raised, clarifications sought etc., are summarized hereunder : (A) As at 31-03-2023, ABC Limited, a Wholly Owned subsidiary of ABT had the following debts: Creditors Name Nature of Debt Amount (₹ in Lakhs) A Financial Debt 300 B Financial Debt 250 C Financial Debt (Related Party)-Not regulated by the Financial Sector Regulator 175 D Operational Debt 175 E Operational Debt 325 In view of the brunt of heavy losses and liquidity crisis, ABC Limited could not pay the above debts. As a result, Creditor 'D' filed an application with the Adjudicating Authority (NCLT) to initiate a Corporate Insolvency Resolution Process (CIRP) against ABC Limited and the application was accepted. In respect of the inputs given in Para-A above, briefly answer the following questions: Who all will form part of the Committee of Creditors (CoC) from the list of creditors given?