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IN RE ACCREDITED HOME LENDER HOLDING CO.

No. 09-11516 (MFW).

441 B.R. 443 (2011)

In re ACCREDITED HOME LENDER HOLDING CO., et al., Debtor.

United States Bankruptcy Court, D. Delaware.

January 28, 2011.

Attorney(s) appearing for the Case

Laura Davis Jones, Esquire, James E. O'Neill, Esquire, Kathleen P. Makowski, Esquire, Pachulski Stang Ziehl & Jones LLP, Wilmington, DE, Gregory Hesse, Esquire, Lynnette R. Warman, Esquire, Jesse T. Moore, Esquire, Hunton & Williams LLP, Dallas, TX, for Debtors.

Eugene C. Smalls, Largo, FL, for Claimant.

OPINION1

MARY F. WALRATH, Bankruptcy Judge.

Before the Court is the Debtors' objection to the claim of Eugene C. Smalls ("Smalls"). For the following reasons, the Court will overrule the Debtors' objection and allow the claim as a general unsecured claim in the amount of $116,052.04.

I. BACKGROUND

On May 1, 2009, Accredited Home Lenders Holding Co., and four of it affiliates (collectively...

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