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IN RE HAL LUFTIG COMPANY, INC.

Case No. 22-11617 (JPM).

655 B.R. 508 (2023)

IN RE: HAL LUFTIG COMPANY, INC., Debtor.

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

Filed December 7, 2023.

Attorney(s) appearing for the Case

RUSKIN MOSCOU FALTISCHEK, P.C., Counsel for Debtor Hal Luftig Company, Inc., East Tower, 15th Floor, 1425 RXR Plaza, Uniondale, NY 11556, By: Michael S. Amato, Esq. Sheryl P. Giugliano, Esq.

ADAM L. ROSEN PLLC, Counsel for Hal Luftig, 1051 Port Washington Blvd. PO Box 562, Port Washington, NY 11050, By: Adam L. Rosen, Esq.

MARTIN J. FOLEY, PLC, Counsel for Hal Luftig, 601 S. Figueroa Street, Suite 2000, Los Angeles, CA 90017, By: Martin J. Foley, Esq.

LIPPES MATHIAS LLP, Counsel for FCP Entertainment Partners, LLC, 50 Fountain Plaza, Suite 1700, Buffalo, New York 14202-2216, By: John A. Mueller, Esq.

BEDERSON, LLP, Subchapter V Trustee, 347 Mount Pleasant Avenue, West Orange, NJ 07052, By: Charles N. Persing, CPA

WILLIAM K. HARRINGTON, United States Trustee, One Bowling Green, Room 534, New York, NY 10004, By: Paul Schwartzberg, Esq.

MEMORANDUM OPINION AND ORDER ON CONFIRMATION OF SMALL BUSINESS PLAN OF REORGANIZATION UNDER CHAPTER 11

I. INTRODUCTION 514

II. JURISDICTION 516

III. BACKGROUND 516

A. THE DEBTOR AND ITS SUBCHAPTER...

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