IN RE QUIGLEY CO., INC.

No. 04-15739 (SMB).

437 B.R. 102 (2010)

In re QUIGLEY COMPANY, INC., Debtors.

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

September 8, 2010.


Attorney(s) appearing for the Case

Schulte Roth & Zabel LLP, Michael L. Cook, Esq. , Lawrence V. Gelber, Esq. , Of Counsel, New York, NY, Attorneys for the Debtor.

Greenberg Traurig, LLP, Bruce R. Zirinsky, Esq. , John H. Bae, Esq. , Gary D. Ticoll, Esq. , Of Counsel, Cadwalader, Wickersham & Taft, LLP, Dennis J. Block, Esq. , Ingrid Bagby, Esq. , Of Counsel, New York, NY, Powers Frost , Sharla J. Frost, Esq. , Patrick C. Smith, Esq. , R. Clive Markland, Esq. , Of Counsel, Houston, TX, Attorneys for Pfizer, Inc.

Brown Rudnick LLP, Edward S. Weisfelner, Esq. , Jeffrey L. Jonas, Esq. , James W. Stoll, Esq. , Gregory T. Arnold, Esq. , Of Counsel, New York, NY, Attorneys for the Ad Hoc Committee of Tort Victims.

Caplin & Drysdale, Charted, Ronald E. Reinsel, Esq. , Of Counsel, Washington, D.C., Attorneys for the Official Committee of Unsecured Creditors.

Togut, Segal & Segal, LLP, Richard K. Milin, Esq. , Scott E. Ratner, Esq. , Of Counsel, New York, NY, Attorneys for the Future Claims Representative.

Greg M. Zipes, Esq. , Serne K. Nakano, Esq. , Of Counsel, New York, NY, Office of the United States Trustee.

Stutzman, Bromberg, Esserman & Plifka, PC, Andrea L. Ducayet, Esq. , Of Counsel, Dallas, TX, Attorneys for Baron & Budd, P.C.

White & Williams, LLP, Karel S. Karpe, Esq. , Of Counsel, New York, NY, Attorneys for Allianz, Inc.


POST-TRIAL FINDINGS OF FACT AND CONCLUSIONS OF LAW

STUART M. BERNSTEIN, Bankruptcy Judge.

Quigley Company Inc. ("Quigley") commenced this case under chapter 11 of the Bankruptcy Code (the "Code") on September 3, 2004 (the "Petition Date"), and now seeks to confirm its Fourth Amended and Restated Plan of Reorganization, modified as of August 6, 2009 (J47 ("Fourth Plan")).1 The Official Committee of Unsecured

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