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IN RE SMITH CORONA CORP.

Bankruptcy No. 95-788 (HSB).

210 B.R. 243 (1997)

In re SMITH CORONA CORPORATION, SCM Office Supplies, Inc., SCC LI Corp., Hulse Manufacturing Company, Smith Corona Overseas Holdings, Inc., SCM (United Kingdom) Limited, and SCM Inter-American Corporation.

United States Bankruptcy Court, D. Delaware.

June 17, 1997.

Attorney(s) appearing for the Case

John D. Demmy, Morris, James, Hitchens & Williams, Wilmington, DE, Matthew E. Roy, Oppenheimer, Wolff & Donnelly, Minneapolis, MN, for Prudential.

Joel A. Waite, Young, Conaway, Stargatt & Taylor, Wilmington, DE, Daniel A. Lowenthal, III, Winthrop, Stimson, Putnam & Roberts, New York City, for debtors.

HELEN S. BALICK, Chief Judge.

This is the court's decision on the objection of Smith Corona Corporation to a proof of administrative claim filed by the Prudential Insurance Company of America. Docket no. 1475. A hearing on this contested matter was held on March 10.1997. At that hearing, counsel for both parties relied upon a joint stipulation of facts, and presented oral argument. Additionally, two letters from Prudential to Smith Corona attached to Smith Corona...

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