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IN RE PAPER I PARTNERS, L.P.

Nos. 01-42745 (REG), 01-42746(REG).

283 B.R. 661 (2002)

In re PAPER I PARTNERS, L.P., Involuntary Debtor. In re Papier II Partners, L.P., Involuntary Debtor.

United States Bankruptcy Court, S.D. New York.

September 3, 2002.

Attorney(s) appearing for the Case

Stewart Occhipinti & Makow, LLP, By Tracy E. Makow, Esq., New York City, Angel & Frankel, P.C., By Joshua J. Angel, Esq., New York City, for Alleged Debtors.

Torys, LLP, By Emanuel C. Grillo, Esq., New York City, Salans Hertzfeld Heilbronn Christy & Viener, LLP, By John D. Viener, Esq. and Jonathan G. Kortmansky, Esq., New York City, for Petitioning Creditors.

FINDINGS OF FACT AND CONCLUSIONS OF LAW WITH RESPECT TO ORDER FOR RELIEF

ROBERT E. GERBER, Bankruptcy Judge.

These involuntary cases under chapter 7 of the Bankruptcy Code were commenced by creditors ("the Petitioning Creditors") — all former limited partners — of Paper I Partners, L.P. and Papier II Partners, L.P. ("Paper I" and "Papier II," and collectively, the "Partnerships" or the "Alleged Debtors"), partnerships formed to effect...

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