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IN RE LERNOUT & HAUSPIE SPEECH PRODUCTS N.V.

Bankruptcy Nos. 00-4397-JHW to 00-4399-JHW. No. CIV.A.03-614-JJF.

308 B.R. 672 (2004)

In re LERNOUT & HAUSPIE SPEECH PRODUCTS N.V., et al., Debtors. Stonington Partners, Inc., et al., Appellants, v. The Official Committee of Unsecured Creditors, Appellee.

United States District Court, D. Delaware.

March 26, 2004.

Attorney(s) appearing for the Case

Brendan L. Shannon, Curtis J. Crowther, Young, Conaway, Stargatt & Taylor, LLP, Wilmington, DE, Of Counsel: James L. Garrity, Jr., Alan S. Goudiss, Lynette C. Kelly, Shearman & Sterling, New York City, for Stonington Partners, Inc., Stonington Capital Appreciation 1994 Fund, L.P. and Stonington Holdings, L.L.C.

Francis A. Monaco, Jr., Joseph J. Bodnar, Monzack & Monaco, P.A., Wilmington, DE, Of Counsel: Kim Koopersmith, Ira S. Dizengoff, Patrick C. Schmitter, James Savin, Akin, Gump, Strauss, Hauer & Feld, LLP, New York City, for the Official Committee of Unsecured Creditors of Lernout & Hauspie Speech Products N.V.

OPINION

FARNAN, District Judge.

Pending before the Court is an appeal by Stonington Partners, Inc., Stonington Capital Appreciation 1994 Fund, L.P. and Stonington Holdings, L.L.C. (collectively, "Stonington") from the May 30, 2003 Order (the "Order") of the United States Bankruptcy Court for the District of Delaware (the "Bankruptcy Court") confirming the Plan of Liquidation (the "Plan") for the Debtors, Lernout & Hauspie Speech Products N.V. ("Lernout...

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