Defendant filed a voluntary petition for bankruptcy relief on April 8, 2022, under Chapter 11 of the U.S. Bankruptcy Code in the United States Bankruptcy Court for the Eastern District of New York. On September 19, 2022, the case was converted to one under Chapter 7 of the Bankruptcy Code. EPA has a claim against the debtor for CERCLA response costs incurred in connection with Operable Unit (OU) 2 of the Peninsula Boulevard Groundwater Plume Superfund Site, which is located in the Village of Hewlett, Nassau County, New York.