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IN RE NATIONAL STEEL CORP.

Bankruptcy No. 02 B 08699.

316 B.R. 287 (2004)

In re NATIONAL STEEL CORP. et al., Debtors.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

October 26, 2004.

Attorney(s) appearing for the Case

Kurt M. Carlson, Esq., Chicago, IL, Ralph E. McDowell, Esq., Detroit, MI, for Movant.

Mark A. Berkoff, Esq., Chicago, IL, for Respondent.

MEMORANDUM OPINION

JOHN H. SQUIRES, Bankruptcy Judge.

This matter comes before the Court on the motion of Hayes-Lemmerz International, Inc. (the "Creditor") for allowance and payment of a Chapter 11 administrative expense pursuant to 11 U.S.C. § 503(b)(1)(A) from the bankruptcy estates of National Steel Corporation and its related debtor entities ("National Steel"). For the reasons set forth herein, the Court denies the motion.

I.

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