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IN RE MUSICLAND HOLDING CORP.

No. 06-10064(SMB).

356 B.R. 603 (2006)

In re MUSICLAND HOLDING CORP., et al., Debtor.

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

December 8, 2006.

Attorney(s) appearing for the Case

Sirlin Gallogly & Lessor, P.C., Dana S. Plon, of Counsel, Philadelphia, PA, for KR Livonia, LLC.

Hahn & Hessen LLP, Mark S. Indelicato, Mark T. Power, Janine M. Cerbone, of Counsel, for Official Committee of Unsecured Creditors.

MEMORANDUM DECISION GRANTING RECONSIDERATION, AND DENYING LEAVE TO FILE LATE PROOF OF CLAIM

STUART M. BERNSTEIN, Chief Judge.

This matter calls for the application of the Pioneer1 factors governing "excusable neglect" to a situation involving law office failure. KR Livonia, LLC ("Livonia"), a creditor, failed to file a proof of claim before the bar date under the circumstances described below. It moved for an...

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