In Re Keyboards America, Inc.

MEMORANDUM OPINION

MARTIN V.B. BOSTETTER, Jr., Bankruptcy Judge.

The issues here arise on the motion of S & B Corporation (“S & B”) seeking leave to file a Proof of Claim in the above-captioned Chapter 11 proceeding. By order entered May 28,1982 this Court established July 15, 1982 as the last date for filing claims herein.

S & B indicates that it did not receive the notice informing creditors of the cut-off date for filing a Proof of Claim which was mailed by the Clerk of this Court on May 28, 1982. It asserts further that it was unaware that the debtor was disputing the validity of the claim…