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IN RE ENRON, INC.

No. 01-16034 (AJG).

325 B.R. 114 (2005)

In re ENRON, INC., et al., Reorganized Debtors.

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

May 20, 2005.

Attorney(s) appearing for the Case

Weil, Gotshal & Manges LLP (Martin J. Bienenstock, Esq., Brian S. Rosen, Esq., New York City, Melanie Gray, Esq., Houston, TX, Martin A. Sosland, Esq., Dallas, TX, of Counsel), for Reorganized Debtors.

Baker Donelson Bearman Caldwell & Berkowitz, PC (E. Franklin Childress, Jr., Esq., R. Spencer Clift, III, Esq., of counsel), Memphis, TN, Jaspan Schlesinger Hoffman LLP (Harold D. Jones, Esq., of counsel), Garden City, NY, for International Paper Company.

Milbank, Tweed, Hadley & McCoy LLP (Luc A. Despins, Esq., Matthew S. Barr, Esq., of counsel), New York, NY, for the Official Committee of Unsecured Creditors.

MEMORANDUM OPINION GRANTING INTERNATIONAL PAPER COMPANY'S MOTION FOR RECONSIDERATION AND VACATING THAT PORTION OF THE ORDER EXPUNGING PROOF OF CLAIM NO. 1390600

ARTHUR J. GONZALEZ, Bankruptcy Judge.

Introduction

International Paper Company ("International" or "Claimant") requests that this Court reconsider an order entered on February 5, 2004 sustaining Debtors' Twenty-Fifth Omnibus Objection to Proofs of Claim ("Objection"); and, thereby...

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