IN RE ONEIDA LTD.

No. 06-10489 (ALG).

351 B.R. 79 (2006)

In re ONEIDA LTD., et al., Debtors.

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

August 30, 2006.


Attorney(s) appearing for the Case

Shearman & Sterling LLP, New York, NY, by Douglas P. Butner, William J.F. Roll, III, Michael H. Torkin, Bryan R. Kaplan, Esq., Lynette C. Kelly, Attorneys for Debtors.

Otterbourg, Steindler, Houston & Rosen, P.C., New York, NY, by Scott Hazan, Stanley L. Lane, Jr., Lorenzo Marinuzzi, Attorneys for the Official Committee of Unsecured Creditors.

Morgan, Lewis & Bockius LLP, New York, NY, by Richard S. Toder, Wendy Snowdon Walker, Jay Teitelbaum, Attorneys for JP Morgan Chase Bank, N.A., as Agent.

Pension Benefit Guaranty Corporation, by Lawrence F. Landgraff, Esq., Washington, D.C.

Brown Rudnick Berlack Israels LLP, New York, NY, by Robert J. Stark, Andrew Dash, Emilio A. Galvan, Attorneys for the Official Committee of Equity Security Holders.

Kasowitz, Benson, Torres & Friedman, LLP, New York, NY, by Andrew K. Glenn, Attorneys for Peter J. Solomon Company, L.P.

Bracewell & Guiliani, LLP, New York, NY, by Mark E. Palmer, David C. Albalah, Attorneys for D.E. Shaw Laminar Portfolios, L.L.C. and Xerion Capital Partners LLC.

Office of the United States Trustee by Richard C. Morrissey, Esq., New York, NY.


MEMORANDUM OF OFINI[ON ON PLAN CONFIRMATION APPEARANCES

ALLAN L. GROPPER, Bankruptcy Judge.

On March 19, 2006, Oneida Ltd. and certain of its direct and indirect domestic subsidiaries (collectively, the "Debtors") filed petitions for reorganization under Chapter 11 of the Bankruptcy Code.1 On the same day, the Debtors filed a plan of reorganization. On July 7, 2006 they filed a first...

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