Richards, Layton & Finger, P.A., Mark D. Collins, John H. Knight, Michael J. Merchant, Paul N. Heath, Tyler D. Sem-melman, 920 N. King Street, Wilmington, DE 19801, Counsel for Debtors and Debtors in Possession, Montgomery, McCracken, Walker & Rhoads, LLP, Richard G. Placey, 1105 North Market Street, Suite 1500, Wilmington, DE 19801 and Welch & Barba, P.C., John W. Welch, 1380 Main Street, Suite 201, Springfield, MA 01103, Counsel for the City of Westfield Gas & Electric Light Department