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IN RE LERNOUT & HAUSPIE SPEECH PRODUCTS, N.V.

Nos. 00-4397 to 00-4399.

301 B.R. 651 (2003)

In the Matter of LERNOUT & HAUSPIE SPEECH PRODUCTS, N.V., et al., Debtors.

United States Bankruptcy Court, D. Delaware.

June 10, 2003.

Attorney(s) appearing for the Case

Ira S. Dizengoff, Esq., James R. Savin, Esq., Akin, Gump, Strauss, Hauer & Feld, New York City, Francis A. Monaco, Esq., Joseph J. Bodnar, Esq., Monzack & Monaco, Wilmington, DE, for Creditors' Committee.

Luc A. Despins, Esq., Matthew Barr, Esq., Milbank, Tweed, Hadley & McCloy, LLP, New York City, Robert J. Dehney, Esq., Morris, Nichols, Arsht & Tunnell, Wilmington, DE, for Debtors.

Brett D. Fallon, Esq., Douglas N. Candeub, Esq., Morris, James, Hitchens & Williams, Wilmington, DE, for KPMG LLP.

James L. Garrity, Jr., Shearman & Sterling, New York City, Brendan L. Shannon, Esq., Young, Conaway, Stargatt & Taylor, Wilmington, DE, for Stonington.

Michael S. Etkin, Esq., Lowenstein Sandler, Roseland, NJ, for Rocker.

OPINION ON CONFIRMATION

JUDITH H. WIZMUR, Bankruptcy Judge.

The Official Committee of Unsecured Creditors ("Committee") submitted a proposed plan of liquidation on March 11, 2003. The proposed plan seeks to allocate the debtor's assets between this Chapter 11 case and the liquidation proceeding involving the debtor which is pending in Belgium. Objections to confirmation1 were filed by Stonington2...

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