CELOTEX IS A POTENTIALLY RESPONSIBLE PARTY ( PRP ) AT THE LACKAWANNA REFUSE SITE, OLD FORGE, PENNSYLVANIA ( LACK- AWANNA OR LACKAWANNA SITE ) AND IS A DEFENDANT IN U.S. VS IACAVAZZI, ET AL., C.A. NO. 89-0164 (M.D. PA.), A CERCLA SECTION 107 ACTION FILED BY THE DEPARTMENT OF JUSTICE ON BE- HALF OF EPA, IN WHICH THE UNITED STATES IS SEEKING APPROI- MATELY $35 MILLIONS DOLLARS FROM 24 DEFENDANTS FOR COSTS ASSOCIATED WITH REMEDIATING THE LACKAWANNA SITE.