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IN RE OCA, INC.

No. 06 10179.

357 B.R. 72 (2006)

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

United States Bankruptcy Court, E.D. Louisiana.

December 29, 2006.

Attorney(s) appearing for the Case

Bernard H. Berins, Drew R. Ballina, Tristan E. Manthey, William H. Patrick, III, Heller Draper Hayden Patrick & Horn, Philip Kirkpatrick Jones, Jr., Z. Carey L. Menasco, Liskow & Lewis, APLC, Christy R. Bergeron, Douglas S. Draper, Jan Marie Hayden, Marguerite K. Kingsmill, Warren Horn, New Orleans, LA, for Debtors.

MEMORANDUM OPINION

JERRY A. BROWN, Bankruptcy Judge.

This matter came on for hearing on September 5, 6, 11, 14 and 15, 2006 for the confirmation of the amended and supplemental joint Chapter 11 plan of reorganization. For the reasons set forth below, the court finds that the proposed plan of reorganization is not confirmable under 11 U.S.C. § 1129.

I. Background Facts

A. History of the Debtor<...

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