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IN RE BOARD OF DIRECTORS OF MULTICANAL S.A.

No. 04-10280 (ALG).

307 B.R. 384 (2004)

In re BOARD OF DIRECTORS OF MULTICANAL S.A., Debtor in Foreign Proceeding.

United States Bankruptcy Court, S.D. New York.

March 12, 2004.

Attorney(s) appearing for the Case

Cleary, Gottlieb, Steen & Hamilton, By Lindsee P. Granfield, Kurt A. Mayr, New York City, for Petitioner Board of Directors of Multicanal S.A.

Proskauer Rose LLP, New York City, By Louis M. Solomon, Jeffrey Levitan, Colin A. Underwood, Caroline S. Press, Jennifer R. Scullion, Michael B. Smith, for Movant Argentinian Recovery Company LLC.

MEMORANDUM OF DECISION

ALLAN L. GROPPER, Bankruptcy Judge.

Before the Court is a proceeding under § 304 of the Bankruptcy Code, commenced by the Board of Directors of Multicanal S.A. ("Multicanal"), a cable systems operator with its principal offices in Buenos Aires and operations in Argentina, Paraguay and Uruguay. The § 304 proceeding seeks recognition and enforcement in the United States of a restructuring plan that Multicanal filed,...

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