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IN RE HQ GLOBAL HOLDINGS, INC.

Nos. 02-10760(MFW) to 02-10794(MFW).

310 B.R. 263 (2004)

In re HQ GLOBAL HOLDINGS, INC., et al., Debtors.

United States Bankruptcy Court, D. Delaware.

June 1, 2004.

Attorney(s) appearing for the Case

Karen C. Bifferato, Connolly, Bove, Lodge, Hutz, LLP, Wilmington, DE, Thomas V. Loran, Ana N. Damonte, Pillsbury Winthrop LLP, San Francisco, CA, for Fifty California Street Associates and 425 Market Street Associates.

Daniel J. DeFranceschi, Etta Wolfe, Richards, Layton & Finger, P.A., Wilmington, DE, Robert W. Hamilton, Charles Oellermann, Mary E. Tait, Jones Day, Columbus, OH, for Reorganized Debtors.

OPINION1

MARY F. WALRATH, Chief Judge.

Before the Court is the Twenty-Third Omnibus Objection of HQ Global Holdings, Inc. ("the Debtor") seeking an Order disallowing, inter alia, the proofs of claim asserted by Fifty California Street Associates and 425 Market Street Associates (collectively "the Landlords").2 For the following reasons we overrule, in part...

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