WILMINGTON, Del. - The adult entertainment company that produces material carrying the name "Penthouse" on Jan. 13 filed a brief in the U.S. Bankruptcy Court for the District of Delaware contending that claims asserted against its bankruptcy estate by its former financial adviser for $3,430,900 should be "denied and expunged" (In Re: PMGI Holdings Inc., No. 13-12404, Chapter 11, D. Del. Bkcy.).