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IN RE 785 PARTNERS LLC

No. 11-13702 SMB.

470 B.R. 126 (2012)

In re 785 PARTNERS LLC, Debtor.

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

April 9, 2012.

Attorney(s) appearing for the Case

Proskauer Rose LLP, Sheldon I. Hirshon, Esq. , Michael T. Mervis, Esq. , Craig A. Damast, Esq. , Lawrence S. Elbaum, Esq. , of Counsel, New York, NY, for Debtor and Debtor in Possession.

Silverman Acampora LLP, Gerard R. Luckman, Esq. , Jay S. Hellman, Esq. , Sheryl P. Giugliano, Esq. , of Counsel, Jericho, NY, and Schiff Hardin, LLP, Thomas P. Battistoni, Esq. , Louis T. DeLucia, Esq. , Alyson M. Fiedler, Esq. , Of Counsel, New York, NY, for First Manhattan Developments REIT.

Stiefel & Cohen, Philip P. Foote, Esq. , of Counsel, New York, NY, for Martin McGinn, Aileen McGinn.

John H. Snyder PLLC, John H. Snyder, Esq. , of Counsel, New York, NY, for Times Square Construction & Development.

MEMORANDUM DECISION REGARDING THE AMOUNT OF FIRST MANHATTAN'S CLAIM

STUART M. BERNSTEIN, Bankruptcy Judge.

The Debtor seeks to confirm its plan in this single asset real estate case, and First Manhattan Developments REIT ("First Manhattan" or "FM"), the principal secured creditor, has filed objections. The Court has already determined that First Manhattan's collateral, the building owned by the Debtor and located at 48th Street and Eighth Avenue (the "Building...

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