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IN RE VPI LIQUIDATION CORP.

No. 03-10992.

353 B.R. 431 (2006)

In the Matter of VPI LIQUIDATION CORP., f/k/a, Viking Plastics, Enc., et al, Debtor. William Gates, Movant, v. VPI Liquidation Corp. et al, Heller Financial, Enc., and BAL Global Finance, LLC, Respondents.

United States Bankruptcy Court, W.D. Pennsylvania.

September 21, 2006.

Attorney(s) appearing for the Case

Guy C. Fustine, Esq. and Richard A. Lanzillo, Esq., Erie, PA, for Debtors.

Lawrence C. Bolla, Esq., Erie, PA, and Brian I. Swett, Esq., Chicago, IL, for Heller Financial, Inc.

Michael Kaminski, Esq. and Paula A. Schmeck, Esq., Pittsburgh, PA, for the Official Committee of Unsecured Creditors.

Steven W. Meyer, Esq., Minneapolis, MN, for Andersen Corp.

David B. Salzman, Esq. and Stanley E. Levine, Esq., Pittsburgh, PA, for William Gates.

Harry W. Greenfield, Esq., Cleveland, OH, for Corporate Revitalization Partners, LLC.

Kathleen Robb, Esq, Pitsburgh, PA, for the United States Trustee.

OPINION2

WARREN W. BENTZ, Bankruptcy Judge.

On August 21, 2006 ("Petition Date") Omega polymer Technologies, Inc. ("OPTI"), Omega Pultrusions, Inc. ("Omega"), Carsonite International Corp. ("Carsonite") and VPI Liquidation Corp. f/k/a Viking Plastics, Inc. ("Viking") filed voluntary Petitions under Chapter 11 of the Bankruptcy Code. By Order dated August 24, 2006, the Court granted the Debtors Motion for Joint Administration...

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