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IN RE G-I HOLDINGS, INC.

Nos. 01-30135(RG), 01-38790 (KG).

443 B.R. 645 (2010)

In re G-I HOLDINGS, INC., et al, (f/k/a GAF Corporation), Debtors.

United States Bankruptcy Court, D. New Jersey.

December 14, 2010.

Attorney(s) appearing for the Case

Quinn Emanuel Urquhart Oliver & Hedges, LLP, By: Andrew J. Rossman, Esq. , Jeffrey C. Berman, Esq. , New York, NY, Special Counsel for Debtors.

Sandak, Hennessey & Greco, LLP, By: Mark J. Kurzman, Esq. , Stamford, CT, Outside Counsel for the Debtors.

Fox Rothschild, LLP, By: Jeffrey M. Pollock, Esq. , Lawrenceville, NJ, Philip J. Goodman, P.C., By: Philip J. Goodman, Esq. , Eric B. Abramson, Esq. , Birmingham, MI, Co-Counsel for Claimant, New York City Housing Authority.

OPINION

ROSEMARY GAMBARDELLA, Bankruptcy Judge.

MATTER BEFORE THE COURT

The matter before the Court is a Motion objecting to a proof of claim and seeking an order disallowing it pursuant to Federal Rule of Bankruptcy Procedure 3007 and Section 502 of Title 11 of the United States Code (hereinafter "Bankruptcy Code") filed by G-I Holdings, Inc. (hereinafter "G-I Holdings") and ACI, Inc. (hereinafter "ACI"), Debtors in a jointly administered...

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