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IN RE NEW YORK CITY OFF-TRACK BETTING CORP.

No. 09-17121 (MG).

434 B.R. 131 (2010)

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

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

August 5, 2010.

Attorney(s) appearing for the Case

Richard Levin, Esq., Cravath, Swaine & Moore LLP, New York, NY, for Debtor New York City Off-Track Betting Corporation.

Michael S. Fox, Esq., Herbert C. Ross, Esq., David Y. Wolnerman, Esq., Olshan Grundman Frome Rosenzweig & Wolosky LLP, New York, NY, Marvin Newberg, Esq., Law Offices of Marvin Newberg, Monticello, NY, for Empire Resorts, Inc.

Deborah Piazza, Esq., Hodgson Russ LLP, New York, NY, Steven W. Wells, Esq., Michael E. Reyen, Esq., Hodgson Russ LLP, Buffalo, NY, for Finger Lakes Racing Association, Inc.

MEMORANDUM OPINION AND ORDER DENYING IN PART AND ABSTAINING IN PART TO MOTIONS TO COMPEL THE DEBTOR TO COMPLY WITH THE REQUIREMENTS OF THE NEW YORK RACING, PARI-MUTUEL WAGERING AND BREEDING LAW AND MAKE CERTAIN STATUTORY DISTRIBUTIONS

MARTIN GLENN, Bankruptcy Judge.

Finger Lakes Racing Association ("Finger Lakes") and Empire Resorts, Inc. ("Empire" collectively the "Tracks") move the Court to compel New York City Off-Track Betting Corporation ("OTB") to...

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