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IN RE NVF COMPANY

No. 05-11727 (PJW).

394 B.R. 33 (2008)

In re NVF COMPANY, et al., Debtors.

United States Bankruptcy Court, D. Delaware.

September 26, 2008.

Attorney(s) appearing for the Case

Mark D. Collins, Jason M. Madron, Richards, Layton & Finger, P.A., Wilmington, DE, for NVF Company and Parsons Paper Company, Inc., Debtors.

Charles P. Lavelle, John J. Ferriter, Holyoke Law Department, City Hall Annex, Holyoke, MA, for The City of Holyoke Gas & Electric Department, Creditor.

MEMORANDUM OPINION

PETER J. WALSH, Bankruptcy Judge.

This opinion is with respect to the Debtors', NVF Company ("NVF") and Parsons Paper Company, Inc. ("Parsons"), Third Omnibus Objection to Claims (Substantive) and Motion to Disallow, Reduce and/or Reclassify Such Claims (the "Motion to Disallow"). (Doc. #650.) The General Unsecured Creditors Plan Trustee ("GUC Plan Trustee") supports the Motion to Disallow. The creditors, City of Holyoke ("Holyoke") and...

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