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IN RE ACTRADE FINANCIAL TECHNOLOGIES, LTD.

Bankruptcy No. 02-16212 (ALG). Adversary No. 09-01196 (ALG).

424 B.R. 59 (2009)

In re ACTRADE FINANCIAL TECHNOLOGIES, LTD., et al., Debtors. The Actrade Liquidation Trust, as successors in interest to Actrade Capital Inc., and Kenneth P. Silverman, as Chapter 7 Trustee of the Estate of Allou Distributors, Inc., Plaintiffs, v. Greenwich Insurance Company, XL Reinsurance America (f/k/a NAC Reinsurance Corporation), and Great American Insurance Company, Defendants.

United States Bankruptcy Court, S.D. New York.

December 31, 2009.

Attorney(s) appearing for the Case

Salisbury & Ryan LLP, by Patrick P. Salisbury, George B. Schwab, New York, NY, for Actrade Liquidation Trust.

Silverman Acampora, LLP, by Edward M. Flint, Jericho, NY, for Chapter 7 Trustee of Allou Distributors, Inc.

Wolff & Samson PC, by Kenneth Laptook, Andrew S. Kent, West Orange, NJ, for Defendants.

INTRODUCTION

ALLAN L. GROPPER, Bankruptcy Judge.

Actrade Capital, Inc., one of the above-captioned debtors ("Actrade"), filed for relief under Chapter 11 of the Bankruptcy Code on December 12, 2002, and confirmed a plan of liquidation on January 7, 2004. The largest claim in the Actrade case was filed by the Chapter 7 Trustee (the "Allou Trustee") of Allou Distributors, Inc. ("Allou"), another debtor then and now in liquidation proceedings in the...

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