ON SEPTEMBER 14, 1992, REGION VIII BECAME AWARE THAT EVANS PRODUCTS COMPANY (EPC) HAD DECLARED BANKRUPTCY UNDER CHAPTER 11 OF THE UNITED STATES BANKRUPTCY CODE. AS OF JANUARY 28, 1992, THE DATE OF THE REGION'S REFERRAL TO THE DEPARTMENT OF JUSTICE, EPC HAD NOT BEEN NAMED AS A POTENTIALLY RESPONSIBLE PARTY (PRP) AT THE LOWRY LANDFILL SUPERFUND SITE, LOCATED IN ARAPAHOE COUNTY, COLORADO. HOWEVER, RIVIERA CABINETS, INC (RC), WHICH APPEARS TO HAVE BEEN AFFILIATED WITH EPC SEVERAL YEARS BEFORE EPC AND SEVERAL OTHER AFFILIATES FILED FOR PROTECTION UNDER UNITED STATES BANKRUPTCY LAWS, IS A PRP AT THE SITE. AS THE REGION UNDERSTANDS IT, EPC WISHES TO RESOLVE ANY LIABILITY IT MIGHT HAVE AT THE SITE AS A PARENT OF RC. THE UNITED STATES HAS INCURRED PAST RESPONSE COSTS AND WILL INCUR FUTURE RESPONSE COSTS AT THE SITE CONSISTENT WITH THE CERCLA ACT OF 1980, AS AMENDED, AND NCP. IN OUR REFERRAL TO DOJ, THE REGION REQUESTED THAT DOJ INCLUDE A CLAIM FOR CERCLA RESPONSE COSTS EXPENDED AND TO BE EXPENDED AT THE SITE IN THE BANKRUPTCY CLAIM THE UNITED STATES HAS AGAINST EPC AND IN ANY BANKRUPTCY SETTLEMENT WHICH THE UNITED STATES MAY REACH WITH EPC. ALSO, IN OUR REFERRAL, THE REGION AGREED THAT RECOVERY THROUGH A SETTLEMENT OF THE CLAIM OF AN ALLOWED, ESTIMATED VALUE OF $6,000 WOULD RELEASE EPC FROM ANY AND ALL LIABILITY IT MAY HAVE UNDER SECTIONS 106 AND 107 OF CERCLA AND SECTION 7003 OF THE RESOURCE CONSERVATION AN