IN RE PHAR-MOR, INC.

No. 01-44007.

301 B.R. 482 (2003)

In re PHAR-MOR, INC., et al., Debtors.

United States Bankruptcy Court, N.D. Ohio.

November 12, 2003.


Attorney(s) appearing for the Case

Michael A. Gallo, Esq. and Timothy M. Reardon, Esq., Nadler Nadler & Burdman Co., LPA, Youngstown, OH.

Mark B. Joachim, Esq., Morrison & Foerster LLP, New York City.

Joseph F. Hutchinson, Jr., Esq. and Marc B. Merklin, Esq., Brouse McDowell, Cleveland, OH.

Scott L. Hazan, Esq., Brett H. Miller, Esq. and Scott A. Steinberg, Esq., Otterbourg, Steindler, Houston & Rosen, P.C., New York City.

American Leather Specialities Corp., Attn: Robert Weinberg, Brooklyn, NY.

Carl D. Rafoth, Esq., Friedman & Rummell Co., L.P.A., Youngstown, OH.

Michael S. Tucker, Esq., Ulmer & Berne LLP, Cleveland, OH.

Jeffrey K. Garfinkle, Esq. and J. Alexandra Rhim, Esq., Buchalter, Nemer, Fields & Younger, Newport Beach, CA.

Robert J. McBride, Esq., Day, Ketterer, Raley, Wright & Rybolt, Ltd., Millennium Centre, Canton, OH.

Jeffrey M. Levinson, Esq., Margulies & Levinson LLP, Cleveland, OH.

I. William Cohen, Esq., Pepper Hamilton LLP, Detroit, MI.

Harry W. Greenfield, Esq., Buckley, Green & Bluso, Cleveland, OH.

Joseph D. Frank, Esq. and Micah R. Krohn, Esq., Freeborn & Peters, Chicago, IL.

Robert C. Folland, Esq., Sean A. Gordon, Esq. and Andrew L. Turscak, Jr., Esq., Thompson Hine LLP, Cleveland, OH.

Joseph T. Stapleton, Esq., Montgomery, McCracken, Walker & Rhoads, LLP, Philadelphia, PA.

Morton R. Branzburg, Esq., Klehr, Harrison, Harvey, Branzburg & Ellers, LLP, Philadelphia, PA.

Kent A. Lang, Esq. and Suzanne K. Weathermon, Esq., Lang & Baker, PLC, Scottsdale, AZ.

Steven N. Cousins, Esq., David L. Going, Esq. and Susan K. Olsen, Esq., Armstrong Teasdale LLP, St. Louis, MO.

Leo Fox, Esq., New York City.

Andrew W. Suhar, Esq., Youngstown, OH.

Philip R. Wiese, Esq. and Clay K. Keller, Esq., Buckingham, Doolittle & Burroughs, LLP, Akron, OH.

Richard M. Kremen, Esq. and Maria Ellena Chavezruark, Esq., Piper Rudnick LLP, Baltimore, MD.

Lynn B. Griffith, III, Esq., Letson, Griffith, Woodall, Lavelle & Rosenberg Co., L.P.A., Warren, OH.

Matthew J. Stickel, Esq., Kohner, Mann & Kailas, S.C., Milwaukee, WI.

James G. Floyd, Esq. and Leo J. Puhalla, Esq., Newman, Olson & Kerr, Youngstown, OH.

Gordon J. Toering, Esq., Warner Norcross & Judd LLP, Grand Rapids, MI.

Union Wadding Company, Attn: Louise Bucko, Pawtucket, RI.

Wanda Borges, Esq., Borges & Associates, LLC, Syosset, NY.

Collegeware USA, Inc., Attn: Jack J. Ezon, New York City.

Heidi J. Sorvino, Esq., Bryan Cave LLP, New York City.

Saul Eisen, Cleveland, OH, United States Trustee.


MEMORANDUM OPINION

WILLIAM T. BODOH, Chief Judge.

This cause is before the Court on the motion of Phar-Mor, Inc. and affiliated debtors (collectively, the "Debtors") for entry of an order determining reclamation claims to be general unsecured claims and objection to allowance of such claims as entitled to priority. American Leather Specialities Corp., Paper Magic Group, Inc., Magco Incorporated, Bonne Bell, Inc...

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