also I have seen 20mm burned up in legal fees in CHMT BK -I know they state assets and liabilities but the numbers usually change along to process -some creditors settle for less than owed also --the dismissal is the key here -ALL the creditors have to be in agreement that they are ok with not getting paid -thats hard to do -then the judge has to sign off on it - if its dismissed and a shell for select staffing merger then it would be a huge play indeed