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IN RE LIDS CORP.

No. 01-0021 (MFW).

260 B.R. 680 (2001)

In re LIDS CORPORATION, Debtor.

United States Bankruptcy Court, D. Delaware.

April 6, 2001.

Attorney(s) appearing for the Case

Michael R. Lastowski, Duane, Morris & Heckscher, LLP, Wilmington, DE, for Debtor.

Thomas D. Walsh, McCarter & English, LLP, Wilmington, DE, for Michael Doukas Associates.

Robert Dehney, Jason Staib, Morris, Nichols, Arsht & Tunnell, LLP, Wilmington, DE, for Official Committee of Unsecured Creditors.

Maria D. Giannarakis, Office of the United States Trustee, Philadelphia, PA.

OPINION1

MARY F. WALRATH, Bankruptcy Judge.

Before the Court is the request of Michael Doukas Associates ("Doukas") for immediate payment of an allowed administrative expense claim and the Debtor's objection thereto. For the reasons set forth below, we grant Doukas' request and direct the Debtor to pay Doukas $136,196.02.

I. BACKGROUND

The Debtor is one of the world's largest...

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