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IN RE HSF HOLDING, INC.

No. 09-11901 (PJW).

421 B.R. 716 (2010)

In re HSF HOLDING, INC., et al., Debtors.

United States Bankruptcy Court, D. Delaware.

January 13, 2010.

Attorney(s) appearing for the Case

David B. Stratton, Evelyn J. Meltzer, Pepper Hamilton LLP, Wilmington, DE, Leon R. Barson, Nina M. Varughese, Pepper Hamilton LLP, Philadelphia, PA, for the Debtors and Debtors in Possession.

Adam Hiller, Donna Harris, Pinckney, Harris & Weidinger, LLC, Wilmington, DE, Craig A. Wolfe, Robert S. Friedman, Eric B. Post, Benjamin Blaustein, Sarah K. Kam, Kelley Drye & Warren LLP, New York, NY, for The Official Committee of Unsecured Creditors of HSF Holding, Inc., et al.

Domenic E. Pacitti, Klehr, Harrison, Harvey, Branzburg & Ellers LLP, Wilmington, DE, Henry Callaway, Hand Arendall LLC, Mobile, AL, for Austal USA, LLC.

Tony West, Assistant Attorney General, David Weiss, Acting United States Attorney, Ellen W. Slights, Assistant United States Attorney, Wilmington, DE, J. Christopher Kohn, Tracy J. Whitaker, Mary A. Schmergel, Rodney A. Morris, Commercial Litigation Branch, Civil Division, United States Department of Justice, Washington, D.C., for United States Department of Transportation Maritime Administration.

MEMORANDUM OPINION

WALSH, Bankruptcy Judge.

This opinion is with respect to the motion brought by HSF Holding, Inc. ("HSF") and Hawaii Superferry, Inc. ("Superferry" and collectively with HSF, the "Debtors"), pursuant to 11 U.S.C. §§ 105(a) and 554(a), for entry of an order approving abandonment of Debtors' estates' interests in a spare main engine (the "Spare Main Engine"). (Doc. # 111.) For the reasons discussed below, I will grant the motion...

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