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IN RE ANC RENTAL CORP., INC.

No. 01-11200MFW.

341 B.R. 178 (2006)

In re ANC RENTAL CORPORATION, INC., et al., Debtors.

United States Bankruptcy Court, D. Delaware.

April 28, 2006.

Attorney(s) appearing for the Case

Eric J. Bronstein, Elliott Reihner Siedzikowski & Egan, Blue Bell, PA, Ian J. Gazes, Gazes LLC, Janice M. McAvoy, Fried Frank Harns Shriver & Jocobson, New York, NY, Roland Gomez, Joseph Grey, Thomas G. Whalen Jr., Stevens & Lee, P.C., James E. Huggett, Harvey, Pennington Ltd., Sheldon K. Rennie, Fox Rothschild O'Brien & Frankel LL, Michael David Debaecke, Mark J. Packel, Elio Battista, Jr., William J. Burnett, Bonnie Glantz Fatell, Jason W. Staib, Elizabeth A. Wilburn, Blank Rome LLP, Kevin J. Connors, Marshall Dennehey Warner Coleman & Goggin, Joseph H. Huston Jr., Wilmington, DE, Frank S. Potts, Columbia, SC, for Debtors.

MEMORANDUM OPINION1

MARY F. WALRATH, Bankruptcy Judge.

This matter is before the Court on the Motion of Marjorie Joan Martin ("Martin") for Allowance and Immediate Payment of Administrative Claim (the "Motion"). The Liquidating Trust of ANC Rental Corporation, Inc. (the "Trust") opposes the Motion. For the reasons set forth below, the Court will deny the Motion.

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