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2 . Case Theory <br /> a. Mid-Continent Resources and the Creditors' Trustee' s <br /> Amended Third-Party Complaint <br /> First Claim for Relief <br /> MCR and the Trustee allege that the Accounting which the <br /> Division provided "lacks sufficient detail for [them] to determine <br /> the true status of funding and reclamation. " <br /> Position: The Division' s Accounting set forth substantial <br /> information concerning past reclamation costs and estimated costs <br /> of reclamation which still needs to be conducted. In addition, the <br /> Division agreed to meet with MCR and the Trustee over several <br /> months last year to answer questions that MCR representatives and <br /> the Trustee had about reclamation. At these meetings, the Division <br /> explained the reclamation to be performed at Coal Basin and <br /> answered all questions that MCR and the Trustee had about <br /> reclamation. <br /> During this time period, the Divis.ion also agreed to conduct <br /> site visits with MCR representatives including Greg Lewicki, a <br /> professional engineer retained by MCR and the Trustee . During the <br /> site visits, Division environmental protection specialist Steven <br /> Renner provided detailed explanations of the Division' s reclamation <br /> projects at Coal Basin. <br /> At times the meetings with MCR and the Trustee also included <br /> Kevin Riordan from the USFS . As stated above, the USFS now owns <br /> most of the permit area, including the area on which the Division <br /> will perform steep slope revegetation. It is the Division' s <br /> 11 <br />