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IN RE HOFFINGER INDUSTRIES, INC.

No. 2:01-BK-20514.

307 B.R. 112 (2004)

In re HOFFINGER INDUSTRIES, INC., Debtor.

United States Bankruptcy Court, E.D. Arkansas, Helena Division.

January 14, 2004.

Attorney(s) appearing for the Case

Stan D. Smith, Charles T. Coleman, Little Rock, AR, for the debtor.

James E. Smith, Jr., Little Rock, AR, for Bunch and McMasker.

James F. Dowden, Ben F. Arnold, Little Rock, AR, for Unsecured Creditors' Committee.

Charles W. Tucker, Little Rock, AR, Assistant United States Trustee.

ORDER

RICHARD TAYLOR, Bankruptcy Judge.

On August 1, 2003, the debtor, Hoffinger Industries, Inc., [the "debtor" or "Hoffinger"] submitted its Statement of Estimated Future Claims [the "Statement"] for claims estimation under 11 U.S.C. § 502(c). In the Statement, the debtor created three components of an anticipated plan class:

(a) Claims made losses and reserves as of the Petition Date — $23,391,670; (b) Liability for claims...

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