MEMORANDUM ORDER
STARK, District Judge.
At Wilmington this 21st day of May, 2012, this matter coming before the Court upon (i) the appeal ("Appeal") (D.I. 1) of Imperial Tobacco Canada Limited ("ITCAN") from a portion of the October 25, 2010 "Order Granting in Part and Denying in Part Imperial Tobacco Canada Limited's Amended Motion for Leave to File Out-of-Time Proof of Claim" (the "Order") (Bankr.Case...
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