The Honorable Brendan L. Shanon

Introduction

On April 19, 2009, Dayton Superior Corporation filed for bankruptcy in the United States Bankruptcy Court for the District of Delaware.  According to Dayton’s bankruptcy petition,  the Debtor has assets totaling $288 million and liabilities of $406 million.  As stated in Dayton’s Declaration in Support of First Day Motions,  Dayton “manufactures, markets