ORDER

This case is hereby resubmitted. Pursuant to the judgment of the United States Supreme Court issued on March 20, 2007 in Travelers Casualty & Surety Co. of America v. Pacific Gas & Electric Co., — U.S.-, 127 S.Ct. 1199, 167 L.Ed.2d 178 (2007), we vacate our opinion at 434 F.3d 1188 (9th Cir. 2006), vacate the district court’s decision as well as the bankruptcy court’s decision, and remand to the district court with instructions to remand to the bankruptcy court for further proceedings consistent with the opinion of the Supreme Court. We express no opinion on any other issue presented by the parties, leaving those questions for consideration of the bankruptcy court in the first instance.