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IN RE DANA CORP.

No. 06-10354 (BRL).

367 B.R. 409 (2007)

In re DANA CORPORATION, et al., Debtors.

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

April 19, 2007.

Attorney(s) appearing for the Case

Corinne Ball, Pedro A. Jimenez, Richard Engman, Jones Day, Robert J. Feinstein, Pachulski, Stang, Ziehl, Young, Jones & Weintraub P.C., New York City, for Dana Corporation.

Andrew D. Velez-Rivera, Greg M. Zipes, Office of U.S. Trustee, New York City, for United States Trustee.

Alan D. Halperin, Halperin Battaglia Raicht LLP, Matthew Williams, Paul B. O'Neill, Thomas Moers Mayer, Kramer Levin Naftalis & Frankel, LLP, New York City, for Official Committee of Unsecured Creditors.

P. Schoenfeld Asset Management, Creditor Committee, pro se.

MEMORANDUM DECISION REGARDING RECLAMATION CLAIMS UNDER SECTION 546(C) OF THE BAPCPA

BURTON R. LIFLAND, Bankruptcy Judge.

Before the Court is the motion of the Dana Corporation ("Dana") and 40 of its domestic direct and indirect subsidiaries (together with Dana, the "Debtors"), seeking a value determination of zero for certain of the reclamation claims filed in these cases. Twenty-four objections to the motion were filed.

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