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IN RE GGSI LIQUIDATION INC.

Bankruptcy No. 01 B 31751, Adversary No. 03 A 03888.

351 B.R. 529 (2006)

In re GGSI LIQUIDATION INC., et al., Debtors. Gus A. Paloian, not individually but solely in his capacity as the Chapter 7 trustee of the Above captioned bankruptcy estates, Plaintiff, v. Grupo Serla S.A. de C.V. a/k/a Grupo Empresarial Serla, S.A. de C.V.; Editorial Comercial, S.A. de C.V.; Sergio Eduardo Guarneros Trujillo; Bank One individually and as successor-in-interest to First National Bank of Chicago, a national banking, association, and Union Industrial Mexicana, S.A. de C.V., Defendants.

United States Bankruptcy Court, N.D. Illinois, Eastern Division.

September 7, 2006.

Attorney(s) appearing for the Case

Mark A. McDermott, Skadden, Arps, Slate, McAgher and Flo, Chicago, IL, for Debtors.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JACK B. SCHMETTERER, Bankruptcy Judge.

Following trial, the following Findings of Fact and Conclusions of Law are made and to be entered:

FINDINGS OF FACT

The Parties

The Plaintiff

1. Goss Graphic Systems, Inc., n/k/a GGSI Liquidation, Inc. ("Debtor" or "Goss") manufactured and sold offset printing press systems, among other things, for the...

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