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You or your attorney must attend the hearing and advocate your position. Other claims filed against the Debtor are the unliquidated claim of Debtor's liability insurer, unliquidated personal injury claims, and contingent and unliquidated claims of vendors and suppliers of Debtor’s products seeking indemnification, reimbursement, or contribution from the Debtor (the “Unliquidated, Contingent Claim”). Among the Unliquidated Contingent Claims is the claim of Essential Ingredients, Inc. Specifically, Respondent filed claim number 161 (the “Claim”) on July 23, 2012, asserting an unliquidated general unsecured claim, while specifically stating that it is “entitled to indemnification for all such claims and related costs of defenses, attorneys’ fees and court and other costs pursuant to principles of law.” See Proof of Claim Addendum.

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If no response to the Objection is timely filed by Respondent or its attorney, the Court may enter an Order disallowing the Claim without further notice or hearing. 391919Case 12-51650-mgd Doc 291 Filed 10/09/12 Entered 10/09/12 Desc Main Document Page 4 of 11 II. Debtor filed a voluntary petition for relief under Chapter 11 of Title 11 of the United States Code (the “Bankruptcy Code”) on January 24, 2012 (the “Petition Date”). In 2009, Fuel Barons began developing a fuel gel, which was designed to be used in certain decorative firepots or “firelites” made by Napa Home & Garden, Inc. Primarily before the Petition Date, certain fire and burn incidents occurred involving the fuel gel and firepots. Numerous lawsuits have been filed in various courts naming the Debtor as either a main case defendant or as a third party defendant and seeking damages as a result of personal injuries suffered from the use of the fuel gel and firepots. 2008) (quoting In re Hemingway Transport, Inc., 993 F.2d 915, 923 (1st Cir. Second, it enables “distribution to unsecured 4 391919Case 12-51650-mgd Doc 291 Filed 10/09/12 Entered 10/09/12 Desc Main Document Page 7 of 11 creditors without a reserve for these types of contingent claims when the underlying contingency may not occur until after the several years it often takes to litigate the underlying lawsuit.” In re Wedtech Corp., 85 B. 1989)(“the bankrupt's estate should not be burdened by estimated claims contingent in nature”). Three elements must exist in order for a claim to be disallowed under section 502(e)(1)(B): “(i) the claim must be contingent, (ii) the claim must be for reimbursement or contribution, and (iii) the debtor and the claimant must be co-liable on the claim.” In re Touch America Holdings, Inc., 409 B. As to the final element, “[c]o-liability under section 502(e)(1)(B) is a broad concept that includes ‘all situations wherein indemnitors or contributors could be liable with the debtor....’” In re Caribbean Petroleum Corp., 10-12553 KG, 2012 WL 1899322 (Bankr. Respectfully submitted, this 9th day of October, 2012.

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