ESCO is in post-confirmation liquidation, with the Shoe City Liquidating Trust administering claims, distributions, and remaining wind-down steps after the confirmed liquidation plan became effective in November 2023. The case began with ESCO’s March 31, 2023 chapter 11 filing by the Baltimore-area footwear and apparel retailer, followed by first-day relief and cash-collateral-related motions supported by the debtor’s opening declaration, which also identified SunTrust Bank, now Truist Bank, as the first-priority prepetition revolver lender First Day DeclarationDkt. 35.
The debtor moved onto a liquidation track by September 2023, filing a combined disclosure statement and chapter 11 plan of liquidation, then a revised version later that month Revised Combined Disclosure Statement and PlanDkt. 347. The court approved the disclosure statement and confirmed the liquidation plan on November 16, 2023 Confirmation OrderDkt. 389, shifting the case from operating restructuring into trust administration, claims reconciliation, professional-fee payment, and distribution mechanics.
The current docket is mainly trust-administration activity. The post-confirmation report for the quarter ended March 31, 2026 reports $181,915 of quarterly cash disbursements and $494,598 of cumulative disbursements since the effective date, with cumulative payments made on administrative, secured, and priority claims but no reported general unsecured distributions yet Post-Confirmation ReportDkt. 512. The trustee also noticed that certain holders of general unsecured and priority non-tax claims had not provided required tax forms and would receive no distribution unless the deficiency was cured by the stated final deadline . The report identifies June 30, 2026 as the anticipated final-decree filing date, so the near-term path is completion of claims and distribution cleanup before closing the case.
