Vyaire Response — In re Vyaire Medical, Inc.

What This Document Is

A two-page response filed June 3, 2025 by the Tennessee Attorney General on behalf of the Tennessee Department of Revenue (TDOR), contesting the Third Omnibus Objection's (Docket 1081) characterization of three TDOR claims as late-filed.

Factual Summary

TDOR's response states that the Plan Administrator objected to the Department's administrative claims numbered 216 ($10,564.00), 8 ($104,525.00), and 32 ($7,582.00) on the ground that they were filed after the December 9, 2024 governmental bar date. TDOR disputes that characterization, responding that all three claims were administrative claims timely filed on December 18, 2024, before the administrative bar date of December 27, 2024 (established by Docket 231), rather than governmental claims subject to the earlier bar date. TDOR asks the court to overrule the objection as to claims 216, 8, and 32 and allow them as filed.

Key Facts

Response by the Tennessee Department of Revenue, filed 2025-06-03 (Docket 1095)
Contests the Third Omnibus Objection's Schedule 2 treatment of TDOR claims 216, 8, and 32
TDOR's position: the claims are administrative claims filed December 18, 2024, before the December 27, 2024 administrative bar date, not late governmental claims
Filed by Tennessee Attorney General Jonathan Skrmetti, through Laura L. McCloud, Senior Assistant Attorney General

Source Caveats

The queue-recorded document date (2025-06-04) does not match either the docket's filed date (2025-06-03) or the PDF caption's filed date (06/03/25); this summary uses 2025-06-03 as Document date, per the docket entry and PDF caption.
Whether TDOR's claims were properly subject to the governmental bar date or the later administrative bar date is a disputed legal and factual question not resolved by this response alone; this summary attributes the Plan Administrator's characterization to the objection and TDOR's contrary position to this response without adjudicating between them.

Date: 2025-06-04

Full text

IN THE UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF DELAWARE

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In re:

:
Chapter 11

Vyaire Medical, Inc.,

:
Case No. 24-11217

:
(BLS)
:

Liquidating Debtor.

:
(Jointly Administered)

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Obj. Deadline: 6/4/25 at 4:00 p.m. (ET)

:
Hearing Date: 6/11/25 at 10:30a.m. (ET)

:
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RESPONSE BY THE TENNESSEE DEPARTMENT OF REVENUE TO THE PLAN
ADMINISTRATOR’S THIRD OMNIBUS OBJECTION TO CLAIMS

The Tennessee Attorney General, Jonathan Skrmetti, through undersigned counsel, on
behalf of the Tennessee Department of Revenue (TDOR) respectfully files this Response to the
Plan Administrator’s Third Omnibus Objection to Claims.
IN SUPPORT THEREOF, it will be shown as follows:
1.
The Department is a tax creditor.
2.
The Plan Administrator has objected to the Department’s administrative claims,
numbered 216 in the amount of $10,564.00, numbered 8 in the amount of $104,525.00 and
numbered 32 in the amount of $7,582.00. The basis for the objection is that the claims were not
timely filed and were filed after the governmental bar date of 12/9/2024.
3.
The Department objects to the assertion that claim 216, 8 and 32 are filed late and
responds that these claims are all administrative claims that were timely filed on 12/18/24, before
the administrative bar date of 12/27/24 (Docket 231).
THEREFORE, the Department requests that the Court enter an Order overruling the
Case 24-11217-BLS Doc 1095 Filed 06/03/25 Page 1 of 2

Debtors’ Objection to the Department’s claims numbered 216, 8 and 32 and allowing the claims
as filed, and such further relief as the Court deems appropriate to protect the State of Tennessee.
This the 3rd day of June, 2025.

Respectfully Submitted,
Tennessee Attorney General & Reporter
JONATHAN SKRMETTI

/s/ Laura L. McCloud
LAURA L. MCCLOUD (TN BPR 16206)
Senior Assistant Attorney General
P.O. Box 20207
Nashville, TN 37202
(615) 532-8933

Attorney for the Tennessee Department of
Revenue

CERTIFICATE OF SERVICE

I hereby certify that a true and correct copy of the foregoing document was sent
electronically to all parties receiving electronic notice on June 3, 2025.

/s/ Laura L. McCloud

LAURA L. MCCLOUD (TN BPR 16206)
Senior Assistant Attorney General

Case 24-11217-BLS Doc 1095 Filed 06/03/25 Page 2 of 2

File and source

File: gov.uscourts.deb.193283.1095.0.pdf
Size: 117,714 bytes
SHA-256: ee7d9792bc5925e39bd11025c102d0f41688640cf7f464cf6783f394d3f63de1
Our copy: gov.uscourts.deb.193283.1095.0.pdf
Original: PACER (login required)