IN RE PORTO RICAN AMERICAN TOBACCO CO.

Attorney(s) appearing for the Case

H. Lewis Brown, of New York City (H. Lewis Brown and Frederic P. Benedict, both of New York City, of counsel), for debtor-appellant.

Fearey, Allen & Johnston, of New York City (Henry Alan Johnston, Nathan A. Smyth, and Theodore R. Finder, all of New York City, of counsel), for appellant Class A Stockholders Committee.

David J. Colton and Samuel Rubin, both of New York City (Samuel Rubin, of New York City, of counsel), for appellants Guthrie Protective Committee for Class A Stockholders.

Ralph Montgomery Arkush, of New York City (Ralph Montgomery Arkush and Percival E. Jackson, both of New York City, of counsel), for appellee Glidden Bondholders Committee.

Brush & Bloch, of New York City (Monroe Percy Bloch and Harold H. Levin, both of New York City, of counsel), for appellee Bondholders Protective Committee.

William H. Button, of New York City (William H. Button and Theodore E. Larson, both of New York City, of counsel), for Gordon Auchincloss, trustee for debtor.

Chester T. Lane, General Counsel, and Edmund Burke, Jr., both of Washington, D. C., and J. Anthony Panuch, of New York City (John F. Davidson, of New York City, of counsel), for Securities and Exchange Commission.

Before SWAN, AUGUSTUS N. HAND, and PATTERSON, Circuit Judges.