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IN RE AMES DEPARTMENT STORES, INC.

Case No. 01-42217 (REG) Jointly Administered, Adversary Proceeding No. 03-08310 (REG).

In re: AMES DEPARTMENT STORES, INC., et al., Chapter 11, Debtors. AMES MERCHANDISING CORP., Plaintiff, v. NIKKO AMERICA, INC., Defendant.

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

March 28, 2011.

Attorney(s) appearing for the Case

STORCH AMINI & MUNVES PC Counsel for Debtors and Debtors in Possession, New York, NY, By: Bijan Amini, Esq. (argued) Avery Samet, Esq. (argued)

COWLES & THOMPSON, P.C., Counsel for the Defendants, Dallas, TX, By: William L. Siegel, Esq. (argued)

FOX ROTHSCHILD, LLP, Counsel for the Defendants, New York, NY, By: Fred Stevens, Esq.

DECISION AFTER TRIAL

ROBERT E. GERBER, Bankruptcy Judge

In this adversary proceeding under the umbrella of the chapter 11 cases of Ames Department Stores, Inc. and its affiliates ("Debtors"), Ames Merchandising Corp. ("Ames") seeks to recover five alleged preferential transfers, totaling approximately $185,000, from Defendant Nikko America, Inc. ("Nikko America").

Because the Court concludes, after hearing the...

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