This case alert by KTBS partner Jonathan Weiss addresses an important recent decision by the United States Court of Appeals for the Second Circuit in the Windstream Holdings bankruptcy cases in which the Second Circuit dismissed a creditor’s appeal of an order approving critical vendor payments on the basis that the appeal was equitably moot.  The Second Circuit refused to consider the merits of the appeal, finding instead that because the Windstream debtors had, during the pendency of the appeal, confirmed and substantially consummated their plan of reorganization, the appeal of the critical vendor order was equitably moot. The opinion is notable as it emphasizes the Second Circuit’s preference to invoke the doctrine, even on appeals of matters other than plan confirmation.