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IN RE DELTA AIR LINES

No. 05 B 17923(ASH).

341 B.R. 439 (2006)

In re DELTA AIR LINES, et al., Debtors.

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

March 23, 2006.

Attorney(s) appearing for the Case

Davis Polk & Wardwell, By Sharon Katz, Esq., Marshall S. Huebner, Esq., Shaya Rochester, Esq., New York City, for Debtors and Debtors in Possession.

Broad and Cassel, By Roy S. Kobert, Esq., Orlando, FL, Kronish Lieb Weiner & Hellman LLP, By Richard S. Kanowitz, Esq., Brent Weisenberg, Esq., New York City, for the Greater Orlando Aviation Authority.

Akin Gump Strauss Hauer & Feld LLP, By Daniel H. Golden, Esq., Lisa G. Beckerman, Esq., David H. Botter, Esq., Shuba Satyaprasad, Esq., New York City, for the Official Committee of Unsecured Creditors.

OPINION DENYING MOTION FOR SETOFF

ADLAI S. HARDIN, JR., Bankruptcy Judge.

The Greater Orlando Aviation Authority ("GOAA") has brought this motion for relief from the automatic stay in order to set off under 11 U.S.C. § 553 certain credits in favor of Delta Air Lines, Inc. and its subsidiaries (collectively, the "Debtors" or "Delta") against rejection damages under 11 U.S.C. §§ 365(g) and 502(g) stemming from a lease with GOAA which...

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