CB Liquidation Corp, formerly Cannondale Corporation, is a manufacturer of high-performance bicycles and an emerging player in the off-road motorsports industry. The Company offers 89 bicycle models in the 2003 model year, all of which are hand assembled and constructed with hand-welded aluminum frames. Cannondale also sells other bicycle-related products including clothing, shoes and bags, and a line of components, some of which are manufactured for the Company by third parties. In addition, for its 2003 model year, Cannondale is offering five all-terrain vehicle (ATV) models and six motorcycle models. In January 2003, the Company filed a voluntary petition for reorganization under Chapter 11 of the United States Bankruptcy Code.