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IN RE HILLS STORES CO.

Bankruptcy No. 91 B 10488.

167 B.R. 348 (1994)

In re HILLS STORES COMPANY, et al.

United States Bankruptcy Court, S.D. New York.

June 9, 1994.

Attorney(s) appearing for the Case

Kaye, Scholer, Fierman, Hays & Handler by Craig Rieders, New York City, for Hills Stores Co.

Stroock & Stroock & Lavan by Alan Halperin, New York City, for American Credit Indem. Co.

Otterbourg, Steindler, Houston & Rosen by Scott Hazan, New York City, for Official Committee of Unsecured Creditors.

CORRECTED TEXT OF BENCH RULING DELIVERED JANUARY 27, 1994 DENYING MOTION TO DEEM BALLOTS TIMELY RECEIVED

TINA L. BROZMAN, Bankruptcy Judge.

American Credit Indemnity Company ("ACI") has moved to have its ballots, which were received five days after the ballot deadline, deemed timely received, notwithstanding that distribution has commenced under the debtors' confirmed plan of reorganization.

I.

Commendably, neither party quarrels...

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