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IN RE MARCHFIRST, INC.

No. 01 B 24742.

345 B.R. 866 (2006)

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

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

February 16, 2006.

Attorney(s) appearing for the Case

Gus A. Paloian, Seyfarth Shaw LLP, Chicago, IL, for Claimant.

Steven S. Potts, Kathleen M. McGuire, Maxwell and Potts, LLC, for trustee.

MEMORANDUM OPINION

JOHN D. SCHWARTZ, Bankruptcy Judge.

This matter comes before the court on the Trustee's Fourth Omnibus Objection to Claims (Late Claims) filed on June 10, 2005 ("Objection") seeking an order that all claims filed after the claims bar date be deemed tardily filed under § 726(a)(3) of he Bankruptcy Code, 11 U.S.C. 101 et seq.1 Claimant Oracle USA, Inc. (formerly...

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