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IN RE MPC COMPUTERS, LLC

Bankruptcy No. 08-12667 (PJW). Adversary No. 10-54299 (PJW).

465 B.R. 384 (2012)

In re MPC COMPUTERS, LLC, et al., Debtors. The Liquidating Trustee of the MPC Liquidating Trust, Plaintiff, v. Granite Financial Solutions, Inc., d/b/a Granite Data Solutions, Defendant.

United States Bankruptcy Court, D. Delaware.

February 7, 2012.

Attorney(s) appearing for the Case

Howard A. Cohen, Drinker Biddle & Reath LLP, Wilmington, DE, Mark S. Indelicato, Edward L. Schnitzer, Hahn & Hessen LLP, New York, NY, for the MPC Liquidating Trust.

Frederick B. Rosner, Scott J. Leonhardt, Julia Klein, The Rosner Law Group LLC, Wilmington, DE, for Granite Financial Solutions, Inc. d/b/a Granite Data Solutions.

MEMORANDUM OPINION

PETER J. WALSH, Bankruptcy Judge.

This opinion is with regard to Granite Financial Solutions, Inc.'s ("Defendant") motion to dismiss (the "Motion") this adversary proceeding. (Doc. # 19.) Defendant filed the Motion challenging this Court's subject matter jurisdiction pursuant to Fed.R.Civ.P. 12(b)(1).1 For the reasons described below, I will deny the Motion.2

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