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IN RE ETOYS, INC.

No. 01-706 (MFW), No. 01-707 (MFW), No. 01-708 (MFW), No. 01-709 (MFW).

331 B.R. 176 (2005)

In re ETOYS, INC., et al., Debtors.

United States Bankruptcy Court, D. Delaware.

October 4, 2005.

Attorney(s) appearing for the Case

Mark Minuti, Esquire, Saul Ewing LLP, Wilmington, DE, G. David Dean, Esquire, Saul Ewing LLP, Baltimore, MD, for Barry Gold.

Frederick Rosner, Esquire, Jaspan Schlesinger Hoffman LLP, Wilmington, DE, for the Committee.

James L. Garrity, Jr., Esquire, Shearman & Sterling LLP, New York, NY, Ronald R. Sussman, Esquire, Kronish Lieb Weiner & Hellman LLP, New York, NY, for Traub, Bonacquist & Fox LLP.

John J. Rapisardi, Esquire, Weil, Gotshal & Manges LLP, New York, NY, for Goldman Sachs & Co.

OPINION1

MARY F. WALRATH, Bankruptcy Judge.

Before the Court are Motions filed by a shareholder, Robert Alber ("Alber"), and an administrative claimant, Collateral Logistics, Inc. ("CLI"), against Barry Gold ("Gold"), Morris Nichols, Arsht & Tunnell ("MNAT") and Traub, Bonaquist, Fox LLP ("TBF") and certain of their partners (collectively "the Respondents") seeking...

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