remain in their preliminary stages. (Russenberger Decl. ¶ 11.) Accordingly, ely are highly distinguishable. For instance, the Swiss action does not involve liquidation or bankruptcy proceedings of international significance. See, e.g., In re Maxwell Comm. Corp., 93 F.3d 1036, 1039-40 (2d Cir.1996) (deference to English proceeding appropriate because death of media mogul Robert Maxwell had already resulted in establishment of “a unique judicial administration of the debtor corporation by parallel and cooperative proceedings in the courts of the United States and England aimed at harmonizing the laws of both countries and also aimed at maximizing the benefits to creditors and the prospects of rehabilitation”); Allstate Life Ins. Co. v. Linter Group Ltd., 994 F.2d 996, 998 (2d Cir.) (<HOLDING>), cert. denied, 510 U.S. 945, 114 S.Ct. 386,
recognizing that comity is particularly important in context of foreign bankruptcy proceedings recognizing that it is appropriate in this context to consider weakness in the evidence of guilt since an important aspect of the jurisprudence is to minimize the risk that an innocent person will be executed recognizing rule that state law governs the substance of claims in bankruptcy proceedings recognizing that the third factor permanence is the most important recognizing that admission is important to the evaluation of witness credibility