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IN RE VISION METALS, INC.

Bankruptcy No. 00-4205 (MFW), Adversary No. 02-6528.

327 B.R. 719 (2005)

In re: VISION METALS, INC., et al., Debtors. Vision Metals, Inc., Plaintiff, v. SMS Demag, Inc. Defendant.

United States Bankruptcy Court, D. Delaware.

July 26, 2005.

Attorney(s) appearing for the Case

Kimberly Lawson, Richard Allen Keuler, Jr., Reed Smith LLP, Wilmington, DE, J. Frank McKenna, Albert Bates, Jr. IV, Pittsburgh, PA, Counsel for SMS Demag, Inc.

Neil B. Glassman, Steven M. Yoder, Ashley B. Stitzer, The Bayard Firm, Wilmington, DE, Kenneth Oestreicher, Howard R. Feldman, Kristin P. Herber, Whiteford, Taylor, & Preston, Baltimore, MD, Counsel for Vision Metals, Inc.

MEMORANDUM OPINION1

MARY F. WALRATH, Bankruptcy Judge.

This matter is before the Court on the Motion for Reconsideration filed by Vision Metals, Inc. ("Vision") of the Court's decision dated May 26, 2005 (the "May 26 Opinion"), which granted the Motion for Judgment on the Pleadings filed by SMS Demag, Inc. ("Demag"), with respect to Count IV of Vision's Complaint.2 For the reasons stated...

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