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IN RE GUTERL SPECIAL CORP.

No. 82-22590 BM, 82-22591 BM.

316 B.R. 843 (2004)

In re GUTERL SPECIAL STEEL CORPORATION, Guterl Steel Corp., Debtors.

United States Bankruptcy Court, W.D. Pennsylvania.

November 1, 2004.

Attorney(s) appearing for the Case

Guterl Steel Corporation, Pittsburgh, PA, pro se debtor.

Sally E. Edison, McGuire Woods LLP, Stanley G. Makoroff, Blumling & Gusky, L.L.P., Pittsburgh, PA, for Stanley G. Makoroff, trustee.

Kathleen Robb on behalf of United States Trustee, Office of United States Trustee, Pittsburgh, PA, for U.S. Trustee.

Edward J. Laubach, Jr., IRS-Chief Counsel, John L. Laubach, Pittsburgh, PA, for Guterl Steel Corp.

MEMORANDUM OPINION

BERNARD MARKOVITZ, Bankruptcy Judge.

Numerous matters in these cases are ready for decision at this time.

United States Economic Development Administration ("EDA") has brought a motion requesting reconsideration of an order issued on May 21, 2004. The order awarded the law firm Sable, Makoroff & Gusky ("SMG") compensation and reimbursement of expenses for services rendered over an

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