OPINION OF THE COURT
RENDELL, Circuit Judge.
Appellants, Pacific Dunlop Holdings (USA), Inc. ("PDH USA"), and four of its foreign affiliates, Pacific Dunlop Holdings (Europe) Limited ("PDH Europe"), P.D. International Pty Limited ("PD Int'l"), Pacific Dunlop Holdings (Hong Kong) Limited ("PDH Hong Kong"), and Pacific Dunlop Holdings (Singapore) Pte. Ltd. ("PDH Singapore") (collectively, the "PDH Foreign Entities"), appeal the Bankruptcy Court's denial of...
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