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IN RE AEROVIAS NACIONALES DE COLOMBIA S.A. AVIANCA

Nos. 03-11678 (ALG), 03-11679(ALG).

345 B.R. 120 (2006)

In re AEROVIAS NACIONALES DE COLOMBIA S.A. AVIANCA and AVIANCA, INC., Debtors.

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

July 12, 2006.

Attorney(s) appearing for the Case

Smith, Gambrell & Russell, LLP, by Ronald E. Barab, Brian P. Hall, Laura E. Woodson, Atlanta, GA, for Debtors.

MEMORANDUM OF OPINION DISALLOWING COLOMBIAN CLAIMS AND GRANTING COMITY TO PROCEEDINGS IN COLOMBIA

ALLAN L. GROPPER, Bankruptcy Judge.

Before the Court is a motion by the reorganized debtor, Aerovias Nacionales de Colombia S.A. Avianca (the "Debtor"), to disallow claims filed by Colombian claimants (the "Claims"). The Debtor is an airline organized under the laws of the Republic of Colombia that provides passenger and cargo service internationally...

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