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IN RE NEW YORK CITY OFF-TRACK BETTING CORP.

No. 09-17121 (MG).

427 B.R. 256 (2010)

In re NEW YORK CITY OFF-TRACK BETTING CORPORATION, Debtor.

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

March 22, 2010.

Attorney(s) appearing for the Case

Richard Levin, Esq., Antony L. Ryan, Esq., Paul E. Rosenthal, Esq., Cravath, Swaine & Moore LLP, New York, NY, Attorneys for Debtor.

Brian S. Rosen, Esq., Bruce A. Colbath, Esq., Weil, Gotshal & Manges LLP, New York, NY, Attorneys for New York Racing Association, Inc.

Ardith Bronson, Esq., Weil, Gotshal & Manges LLP, Boston, MA, Attorneys for New York Racing Association, Inc.

Jordanna L. Nadritch, Esq., Olshan Grundman Frome Rosenzweig & Wolosky LLP, New York, NY, Attorneys for Monticello Raceway Management.

Robert J. Brown, Esq., Wyatt Tarrant & Combs, LLP, Lexington, KY, Attorneys for Churchill Downs.

Sherry Millman, Esq., Abigail M. Beal, Esq., Stroock & Stroock & Lavan LLP, New York, NY, Attorneys for DC 37, Local 2021, DC 37 Benefits Fund Trust, and DC 37 Med-Team.

Phillip John Nichols, Esq., Gerard Uzzi, Esq., White & Case LLP, New York, NY, Attorneys for Yonkers Raceway.

Andrew G. Lipkin, Esq., New York City Law Department, New York, NY, Attorneys for the City of New York and the New York City Employee Retirement System.

Brian S. Masumoto, Esq., Andrew D. Velez-Rivera, Esq., Diana G. Adams, New York, NY, United States Trustee for Region 2.

OPINION AND ORDER OVERRULING OBJECTIONS OF NEW YORK RACING ASSOCIATION, INC., NEW YORK THOROUGHBRED HORSEMEN'S ASSOCIATION, INC., AND NEW YORK THOROUGHBRED BREEDERS, INC. TO DEBTOR'S BANKRUPTCY PETITION AND STATEMENT OF QUALIFICATIONS UNDER SECTION 109(C)

MARTIN GLENN, Bankruptcy Judge.

New York City Off-Track Betting Corporation ("NYC OTB") filed a voluntary petition (the "Petition") for the adjustment of debt under chapter 9 of the Bankruptcy Code on December...

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