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IN RE LEHMAN BROS. HOLDINGS INC.

Case No. 08-13555 (SCC) Jointly Administered.

513 B.R. 624 (2014)

IN RE LEHMAN BROTHERS HOLDINGS INC., et al., Debtors.

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

July 28, 2014.

Attorney(s) appearing for the Case

Kirkland & Ellis LLP, 601 Lexington Avenue, New York, NY 10022, By: Joseph Serino, Jr., P.C., Esq., Shireen A. Barday, Esq., Quan Hong, Esq., Attorneys for Lehman Brothers Holdings Inc.

Robins Kaplan Miller & Ciresi LLP, 2800 LaSalle Plaza 800 LaSalle Avenue, Minneapolis, MN 55402, By: Thomas P. Berndt, Esq., Attorneys for Federal Home Loan Bank of Pittsburgh.

Chapter 11

MEMORANDUM DECISION OVERRULING DEBTORS' OBJECTION TO CMBS CLAIMS AND DENYING REQUEST FOR SUBORDINATION PURSUANT TO SECTIONS 510(a)-(c) OF THE BANKRUPTCY CODE

SHELLEY C. CHAPMAN, UNITED STATES BANKRUPTCY JUDGE.

This is an issue of first impression that turns on the meaning of the word "of" in section 510(b) of the Bankruptcy Code. It arises in the Objection to CMBS Claims and Request for Subordination Pursuant to Sections 510(a)-(c) of...

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