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IN RE EDDINGTON THREAD MFG. CO., INC.

Bankruptcy No. 92-23608 SR.

181 B.R. 826 (1995)

In re EDDINGTON THREAD MANUFACTURING CO., INC., Debtor.

United States Bankruptcy Court, E.D. Pennsylvania.

May 17, 1995.

Attorney(s) appearing for the Case

Mark J. Packel, Duane, Morris & Heckscher, Philadelphia, PA.

Dennis Helf, Grim, Biehn, Thatcher & Helf, Quakertown, PA.

Allen B. Dubroff, Astor Weiss Kaplan & Rosenblum, Philadelphia, PA.

Kevin P. Callahan, Office of U.S. Trustee, Philadelphia, PA.

Lewis H. Gold, Adelman Lavine Gold and Levin, Philadelphia, PA.

Pace Reich, Clark, Ladner, Fortenbaugh & Young, Philadelphia, PA.

Regina Stango Kelbon, Blank, Rome, Comisky & McCauley, Philadelphia, PA.

Lynne P. Fox, Amalgamated Clothing and Textile Workers Union, Philadelphia, PA.

David S. Hope, Stradley Ronon Stevens & Young, Philadelphia, PA.

OPINION

STEPHEN RASLAVICH, Bankruptcy Judge.

Introduction.

Max Berger ("Berger") and Irving Tannenbaum ("I. Tannenbaum"), sometimes collectively referred to herein as the "Plan Proponents," are before the Court seeking confirmation under Bankruptcy Code Section 1129(b) of their Modified Second Amended Plan of Reorganization (the "Plan") for the above Chapter 11 debtor, Eddington Thread Manufacturing Co., Inc., (the "Debtor...

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