IN RE PINNACLE BRANDS, INC.

No. 98-1716 (MFW).

259 B.R. 46 (2001)

In re PINNACLE BRANDS, INC., Pinnacle Trading Card Company, MLM Acquisition Corp., Donruss Trading Card Company, GSAC Holdings, Inc., and Flapco, Inc., for Debtors.

United States Bankruptcy Court, D. Delaware.

February 6, 2001.


Attorney(s) appearing for the Case

Robert S. Brady, Esquire, Michael R. Nestor, Esquire, Young Conaway Stargatt & Taylor, LLP, Wilmington, DE, Mitchel H. Perkiel, Esquire, Benjamin Mintz, Esquire, Kaye Scholer Fierman Hays & Handler, LLP, New York City, Counsel for Debtors.

Jeffrey M. Schlerf, Esquire, Christopher A. Ward, Esquire, the Bayard Firm, Wilmington, DE, Thomas E. Lauria, Esquire, Frank L. Eaton, Esquire, White & Case LLP, Miami, FL, Counsel for Huhtamäki Oy.

Scott D. Cousins, Esquire, Victoria W. Counihan, Esquire, Greenberg Traurig, LLP, Wilmington, DE, Fred S. Hodara, Esquire, Geoffrey T. Raicht, Esquire, Akin Gump Strauss Hauer & Feld, LLP, New York City, Counsel for the Official Committee of Unsecured Creditors.

Jeffrey C. Wisler, Esquire, Connolly, Bove, Lodge & Hutz, Wilmington, DE, Counsel for First Tier Lenders.

Daniel K. Astin, Esquire, Office of the United States Trustee, Philadelphia, PA.


OPINION1

MARY F. WALRATH, Bankruptcy Judge.

Before the Court is the Debtors' Objection to the Administrative Claim of Huhtamäki Oy ("Huhtamäki").2 Also pending is Huhtamäki's Motion to Strike the Debtors' Objection to its direct claim. For the reasons set forth herein, we deny Huhtamäki's Motion and sustain the Debtors' Objection.

I. JURISDICTION

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