Reciprocal Comity.

The article offers the author's insights on the decisions of Great Britain's House of Lords in the case McGrath v. Riddell (HIH). The author says that he applauds the decision of Lord Hoffmann in the case as it embodies the sort of reciprocal comity that lies on his approach of "universal proceduralism." Moreover, it demonstrates that cooperation in such cross-border insolvency cases cannot be unilateralism. The author also relates the case of Maxwell Communication Corp. PLC.