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IN RE PLASSEIN INTERN. CORP.

No. 03-11489 (KG).

377 B.R. 126 (2007)

In re PLASSEIN INTERNATIONAL CORPORATION, et al., (n/k/a PL Liquidation Corp.), Debtors.

United States Bankruptcy Court, D. Delaware.

October 17, 2007.

Attorney(s) appearing for the Case

Kerri K. Mumford, Adam G. Landis, Landis Rath & Cobb LLP, Richard H. Cross, Jr., Cross & Simon, LLC, Wilmington, DE, for Debtors.

MEMORANDUM OPINION1

KEVIN GROSS, Bankruptcy Judge.

The Court has been asked to resolve a dispute involving the interpretation of a settlement agreement which the Court previously approved. The decision will determine the funds available for distribution to creditors.

I. BACKGROUND2

Plassein International Corp. and affiliated companies ("Debtors" or "Estate")...

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