NEW YORK - Attorneys for bankrupt law firm Dewey & LeBoeuf on Sept. 27 sent a letter to the bankruptcy judge presiding over its Chapter 11 proceeding, contending that claims asserted by the Pension Benefit Guaranty Corp. (PBGC) do not meet the criteria set forth in the bankruptcy code for fixed or liquidated claims and should therefore be denied (In Re: Dewey & LeBoeuf, No. 12-12321, Chapter 11, S.D. N.Y. Bkcy.). Subscribers may view the letter available within the full article.