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IN RE GLOBAL POWER EQUIPMENT GROUP, INC.

No. 06-11045-BLS. Civil Action No. 08-24-JJF.

398 B.R. 120 (2008)

In re GLOBAL POWER EQUIPMENT GROUP, INC., et al., Debtors. SNC-Lavalin Power Ontario, Inc., Appellant, v. Global Power Equipment Group, Inc., et al., Appellees.

United States District Court, D. Delaware.

December 16, 2008.

Attorney(s) appearing for the Case

Patrick P. Dinardo, Esquire; Paul E. Summit, Esquire and Pamela Smith Holleman, Esquire of Sullivan & Worcester LLP, Boston, MA, William D. Sullivan, Esquire of Sullivan Hazeltine Allinson LLC, Wilmington, DE. Attorneys for Appellant.

Jeffrey M. Schlerf, Esquire; Scott G. Wilcox, Esquire and Eric M. Sutty, Esquire of Bayard, P.A., Wilmington, DE, Attorneys for Appellee, Global Power Equipment Group, Inc.

Jeffrey S. Sabin, Esquire; David M. Hillman, Esquire and Meghan M. Breen, Esquire of Schulte Roth & Zabel LLP, New York, NY, Adam G. Landis, Esquire and Kerri K. Mumford, Esquire of Landis Rath & Cobb LLP, Wilmington, DE, Attorneys for Appellee, Deltak Plan Administrator.

Howard L. Siegel, Esquire of Brown Rudnick LLP, Hartford, CT, Steven D. Pohl, Esquire and John C. Elstad, Esquire of Brown Rudnick LLP, Boston, MA, Mark Minuti, Esquire and Jeremy W. Ryan, Esquire of Saul Ewing, LLP, Attorneys for Appellee, Official Committee of Equity Security Holders.

MEMORANDUM OPINION

FARNAN, District Judge.

Pending before the Court is an appeal from the December 21, 2007 Order of the Bankruptcy Court sustaining the objections of the Debtors and its Committees to Proofs of Claims submitted by Appellant, SNC-Lavalin Power Ontario Inc. ("SNC-Lavalin"). For the reasons discussed, the Court will affirm the Bankruptcy Court's Order.

I. THE PARTIES' CONTENTIONS

This dispute arises in connection with...

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