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IN RE SLEEPMASTER FINANCE CORP.

No. 01-11341 (MFW).

284 B.R. 411 (2002)

In re SLEEPMASTER FINANCE CORPORATION, et al., Debtors.

United States Bankruptcy Court, D. Delaware.

October 23, 2002.

Attorney(s) appearing for the Case

Laura Davis Jones, Scotta E. McFarland, Pachulski, Stang, Ziehl, Young & Jones, Wilmington, DE, for debtors.

Francis A. Monaco, Jr., Walsh, Monzack & Monaco, P.A., Wilmington, DE, for Official Committee of Unsecured Creditors.

Mark D. Collins, Richards, Layton & Finger, P.A., Wilmington, DE, for Lenders.

MEMORANDUM OPINION1

MARY F. WALRATH, Bankruptcy Judge.

This matter is before the Court on the Motion of the Debtors to Vacate Order Authorizing the Debtors to Reject Certain Unexpired Leases and Executory Contracts Pursuant to 11 U.S.C. § 365. For the reasons set forth below we grant the Motion.

I. FACTUAL BACKGROUND

This case was commenced by the filing of voluntary petitions under chapter...

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