Of counsel David Lawton and associate David Shim authored an INSOL newsletter article discussing two recent Chapter 15 cases in which foreign representatives sought US recognition of proceedings pending in “letter-box” jurisdictions. David and David address the considerations from the US Bankruptcy Court for the Western District of Oklahoma and the US Bankruptcy Court for the Southern District of New York on whether to uphold a presumption that the debtor’s center of main interests (COMI) was the location of its registered office where the SPhinX factors weighed against rebutting COMI.