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IN RE TOWER AUTOMOTIVE, INC.

Bankruptcy No. 05-10578 (ALG). Adversary No. 06-1301 (ALG).

356 B.R. 598 (2006)

In re TOWER AUTOMOTIVE, INC., et al., Debtors. Tower Automotive Mexico, S. De R.L. De C.V., Plaintiff, v. Grupo Proeza, S.A. De C.V. f/k/a Promotora De Empresas Zano S.A. De C.V., Defendant.

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

December 7, 2006.

Attorney(s) appearing for the Case

Kirkland & Ellis, LLP by John F. Hartmann, Esq., Anup Sathy, Esq., Michael A. Duffy, Esq., Chicago, IL, by Lisa Laukitis, Esq., New York, NY, Counsel for Tower Automotive, Inc. and Tower Automotive Mexico, S. de R.L. de C.V.

Wachtell, Lipton, Rosen & Katz by Douglas K. Mayer, Esq., Philip Mindlin, Esq., Emil A. Kleinhaus, Esq., New York, NY, Counsel for Grupo Proeza, S.A. de C.V.

Stutman Treister & Glatt by Eric D. Goldberg, Esq., Los Angeles, CA, Counsel for Official Committee of Unsecured Creditors of Tower Automotive Corp., Inc., et al.

MEMORANDUM OF OPINION

ALLAN L. GROPPER, Bankruptcy Judge.

On February 2, 2005, Tower Automotive, Inc. and twenty-five of its subsidiaries and affiliates filed petitions under Chapter 11 of the Bankruptcy Code. One of the filing entities was R.J. Tower Corporation ("RJ Tower"), a holding company that owns the stock of some or all of the group's foreign subsidiaries and that is in turn owned by Tower Automotive, Inc. Some of the foreign subsidiaries filed...

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