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IN RE ARMSTRONG WORLD INDUSTRIES, INC.

No. 00-4471.

320 B.R. 523 (2005)

In re ARMSTRONG WORLD INDUSTRIES, INC., et al., Debtors.

United States District Court, D. Delaware.

February 23, 2005.

Attorney(s) appearing for the Case

Rebecca L. Booth, Mark D. Collins, Rebecca Lee Scalio, Deborah E. Spivack, Richards, Layton & Finger, Shannon Stacy Frazier, Richards, Layton & Finger, Joanne Bianco Wills, Klehr Harrison Harvey Branzburg & Ellers, Sharon M. Zieg, Young, Conaway, Stargatt & Taylor, Etta Rena Wolfe, Smith Katzenstein & Furlow LLP, Wilmington, DE, for Debtors.

MEMORANDUM

EDUARDO C. ROBRENO, District Judge.1

This case involves the Chapter 11 bankruptcy of Armstrong World Industries, Inc. and two of its subsidiaries. The Court must determine whether the Fourth Amended Plan of Reorganization, which the Bankruptcy Court endorsed in its Proposed Findings of Fact and Conclusions of Law, should be confirmed.

As the Third Circuit recognized in In re Combustion Engineering, Inc....

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