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IN RE SPIEGEL, INC.

No. 03-11540 (BRL).

353 B.R. 812 (2006)

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

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

October 19, 2006.

Attorney(s) appearing for the Case

Pachulski Stang Ziehl Young Jones & Weintraub LLP, by William P. Weintraub, Ilan D. Scharf, New York City, for The Spiegel Creditor Trust.

Sullivan & Worcester LLP, by George O. Richardson, III, New York City, for J.P. Morgan Securities, Inc.

MEMORANDUM DECISION AN ORDER DENYING CLAIM FOR TRANSACTION FEE

BURTON R. LIFLAND, Bankruptcy Judge.

On remand from two levels of appeal, the Spiegel Creditor Trust (the "Trust"), successor in interest to Spiegel, Inc. ("Spiegel") and its affiliates (together with Spiegel, the "Spiegel Group" or "Debtors"), submits this renewed objection to the claim of J.P. Morgan Securities, Inc. ("JP Morgan").

Background

Spiegel was...

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