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IN RE CABLE & WIRELESS USA, INC.

No. 03-13711.

338 B.R. 609 (2006)

In re CABLE & WIRELESS USA, INC., et al., Debtors.

United States Bankruptcy Court, D. Delaware.

January 6, 2006.

Attorney(s) appearing for the Case

Curtis A. Hehn, James E. O'Neill, Laura Davis Jones, Scotta Edelen McFarland, Pachulski, Stang, Ziehl, Young, Jones & Wein, Sean T. Greecher, Young, Conaway, Stargatt & Taylor, Wilmington, DE, for Debtors.

Edmon L. Morton, Young, Conaway, Stargatt & Taylor, Wilmington, DE, for Creditor Committee.

Gene Phillip Killian, Heinly, Benson & Kramer, Tustin, CA, for 3rd Pty. Defendant.

MEMORANDUM OF OPINION AND ORDER

RANDOLPH BAXTER, Bankruptcy Judge.

Before the Court is the Virginia Employment Commission's ("VEC") Motion for Leave to File Late Proof of Claim ("VEC Motion"). The trustee of the Omega Liquidating Trust (the "Trustee") has filed an opposition to the VEC Motion ("Trustee's Opposition").

The Court acquires core matter jurisdiction over this matter pursuant to 28 U.S.C. §§ 157(a), (b) and 1334(b). Upon...

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