DECISION and ORDER
MYRON L. GORDON, Senior District Judge.
On February 24, 1993, the plaintiff, National Acceptance Company of America [NAC], filed a cost-recovery action against Regal Products, Inc. [Regal], under the Comprehensive Environmental Response, Compensation, and Liability Act [CERCLA], 42 U.S.C. §§ 9607 and 9613. In addition, NAC seeks declaratory relief against the insurer defendants, Insurance Company of North America, Hartford Accident...
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