IN THIS ACTION, THE U.S. IS SEEKING TO COLLECT A JUDGEMENT IN THE RELATED U.S. VS. NEPACCO, A CERCLA, SECTIONS 106/107 ACTION, SEEKING CLEANUP OF THE DENNY FARM SITE & RECOVERY OF THE GOVERNMENT'S COSTS OF RESPONDING TO THE DENNY FARM SITE. SHORTLY PRIOR TO THE DATE THE NEPACCO JUDGMENT WAS OB- TAINED, CONTINENTAL INSURANCE COMPANY FILED A DECLARATORY JUDGMENT ACTION AGAINST NEPAC CO AND ITS OFFICERS SEEKING A DETERMINATION THAT THE INSURAN CE POLICIES IT ISSUED DID NOT COVER SUCH CIRCUMSTANCES AS THE DENNEY FARM SITE RESPONSE ACTION. DUE TO TIME LIMITA- TIONS, THE U.S. DID NOT INTERVENE IN THE CONTINENTAL V. NEPACCO ACTION, BUT INSTEAD INSTITUTED THIS ACTION, A SIMI- LAR DECLARATORY JUDGEMENT ACTION, REQUESTING THAT THE COURT DETERMINE THAT THE CONTINENTAL POLICIES APPLY TO REIMBURSE- MENT OF EPA CLEANUP COSTS AT THE DERRY FARM SITE.