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IN RE FRUIT OF THE LOOM, INC.

Bankruptcy No. 99-04497-PJW. Adversary No. 09-50948.

407 B.R. 593 (2009)

In re FRUIT OF THE LOOM, INC., et al., Debtors. Fruit of the Loom, Inc., a New York corporation, and Union Underwear Company, Inc., d/b/a Fruit of the Loom, a Delaware corporation, Plaintiffs, v. Magnetek, Inc., Defendant.

United States Bankruptcy Court, D. Delaware.

July 15, 2009.

Attorney(s) appearing for the Case

Lisa C. McLaughlin, Stephen W. Spence, Phillips, Goldman & Spence, P.A., Wilmington, DE, Christopher P. McCormack, Pullman & Comley, LLC, Bridgeport, CT, for Defendant.

Derek C. Abbott, Matthew B. Harvey, Morris Nichols Arsht & Tunnell LLP, Wilmington, DE, Michael S. Vitale, E. Kenly Ames, English Lucas Priest & Owsley LLP, Bowling Green, KY, for Plaintiffs.

MEMORANDUM OPINION

WALSH, Bankruptcy Judge.

This opinion is with respect to the motion brought by Defendant Magnetek, Inc. ("Magnetek") requesting that this Court abstain from exercising jurisdiction over the instant adversary proceeding initiated by Fruit of the Loom, Inc. ("New Fruit") and Union Underwear Company (together "Plaintiffs"). (Adv.Doc.# 12.) For the reasons discussed below, I will grant the motion.

BACKGROUND

On December 29...

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