Timothy Miltenberger, E. Huntington Deming, Coan, Lewendon, Royston, Deming & Gulliver, New Haven, CT, for Richard Coan, Trustee., Patricia Beary, Asst. U.S. Trustee, Office of U.S. Trustee, New Haven, CT., Andrew Frackman, O’Melveny & Myers, New York City, for Victory Oil Co. and Eric C. Johnson., Michael A. Caddell, Keith P. Ellison, Cad-dell and Conwell, Houston, TX, and James C. Graham, Pepe and Hazard, Hartford, CT, for Trustee, Essex Energy, Inc., Edwin Wells, Stetson Capital Corp. and Stetson Petroleum & Petrochemical Ventur., Deirdre Martini, U.S. Attorney’s Office, Bridgeport, CT, for I.R.S., William S. Fish, Tyler, Cooper & Alcorn, Hartford, CT, for Shantou Ocean Enterprises Group, Bank Brussels Lambert and Skop-bank., Wilbur Foster and Richard C. Tufaro, Mil-bank, Tweed, Hadley & McCloy, New York City, for Chase Manhattan Bank, N.A., Ban-que Indosuez and Swiss Bank Corp., Roger Juan Maldonado, Teitelbaum, Hil-ler, Rodman, Padem & Hidsher, P.C., New York City, for Government Development Bank for Puerto Rico and Treasury Dept, for Commonwealth., Katherine A. Burroughs, Hebb & Gitlin, P.C., Hartford, CT, for CORCO (Commonwealth Oil Refining Co., Inc.).