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IN RE EL COMANDANTE MANAGEMENT CO., LLC.

No. 04-10938 (ESL).

359 B.R. 410 (2006)

In re: EL COMANDANTE MANAGEMENT COMPANY, LLC, et al., Debtors.

United States Bankruptcy Court, D. Puerto Rico.

May 29, 2006.

Attorney(s) appearing for the Case

David Godreau, Latimer Biaggi Rachid & Godreau, Fausto D. Godreau Zayas, San Juan, PR, Ilka Diaz Delgado, Jose A. Penabaz, Horwath Velez & Co, PSC, Guaynabo, PR, Joseph D. Steinfield, Prince, Lobel, Glovsky & Tye, Boston, MA, for Debtors.

Alfredo F. Ramirez MacDonald, David P. Freedman, Hermann D. Bauer Alvarez, Luis C. Marini Biaggi, Sonia Colon Colon, O'Neill & Borges, Victor P. Miranda Corrada, San Juan, PR, for Trustees.

OPINION AND ORDER

ENRIQUE S. LAMOUTTE, Bankruptcy Judge.

This case came before the court on April 25, 2006, to consider the approval of Caribbean Thoroughbred Racing Company, Inc.'s Second Amended Disclosure Statement For Second Amended Joint Plan Of Reorganization For Debtors And Debtors-In-Possession El Comandante Management Company, LLC, Housing Development Associates, SE, and El Comandante Capital Corporation ("Caribbean's Second Amended Disclosure...

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