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IN RE SPHINX, LTD.

No. 06-11760 RDD.

351 B.R. 103 (2006)

In re: SPHINX, LTD., et all., Debtors in Foreign Proceedings.

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

September 6, 2006.

Attorney(s) appearing for the Case

Kaye Scholer LLP, New York City, by Madlyn Gleich Primoff, Benjamin Mintz, Lovells, Chicago, IL, by Gary Lee, for Kenneth M. Krys and Christopher Stride, as Joint Official Liquidators.

Milbank, Tweed, Hadley & McCloy, by Luc A. Despins, Esq. and Andrew M. Leblanc, Esq., for the Official Committee of Unsecured Creditors of Refco Inc., et al.

Bingham McCutchen LLP, New York, NY, by Tina L. Brozman, Timothy B. De-Sieno, for Marc S. Kirschner, as Chapter 11 Trustee for Refco Capital Markets, Ltd.

MEMORANDUM OF DECISION ON PETITION OF FOREIGN REPRESENTATIVES FOR RECOGNITION OF FOREIGN MAIN PROCEEDINGS UNDER 11 U.S.C. §§ 1515 AND 1517(b)(1) AND REQUEST FOR RELIEF UNDER 11 U.S.C § 1521(a) THAT MAY BE GRANTED UPON RECOGNITION

ROBERT D. DRAIN, Bankruptcy Judge.

On July 31, 2006, Kenneth M. Kays and Christopher Stride (together, the "JOLs"), as Joint Official Liquidators of all but one of the...

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