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IN RE CAROLINA TOBACCO CO.

No. 06-1170-KI. Bankruptcy No. 05-34156-elp11.

360 B.R. 702 (2007)

In re CAROLINA TOBACCO COMPANY, Debtor. Settling States, Appellant and Cross-Appellee, v. Carolina Tobacco Company, Appellee and Cross-Appellant.

United States District Court, D. Oregon.

January 5, 2007.

Attorney(s) appearing for the Case

Tara J. Schleicher, Peter C. McKittrick, Farleigh Witt, Portland, OR, for Carolina Tobacco Company.

Samuel R. Maizel, Pamela E. Singer, Pachulski Stang Ziehl Young Jones & Weintraub LLP, San Francisco, CA, Karen Cordry, National Association of Attorneys General, Washington, D.C., for Settling States.

OPINION AND ORDER

KING, District Judge.

Thirty-four states and the District of Columbia (the "States") have filed a Statement of Election under 28 U.S.C. § 158(c) to have their appeal of the bankruptcy court's Order Confirming Third Amended Plan of Reorganization Dated October 18, 2005 (As Modified February 24, 2006) heard by the District of Oregon. The debtor has filed a cross-appeal.

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