United States Bankruptcy Court, D. Delaware January 24, 2005, 14-12583 (Zenith Industrial Corp. v. Longwood Elastomers, Inc. (In Re Zenith Industrial Corp.))

MEMORANDUM OPINION

PETER J. WALSH, Bankruptcy Judge.

This opinion is with respect to defendant Longwood Elastomers, Inc.’s (“Long-wood”) motion (Adv.Doc. # 28)

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seeking reconsideration of this Court’s order entered November 4, 2004 (the “Order”), which granted Zenith Industrial Corporation’s (“Zenith”) motion to strike a defense asserted by Longwood in its answer.