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Celotex, a Delaware corporation reincorporated in 1964, was a manufacturer and distributor of roofing and building products for residential and commercial use. Carey Canada, a wholly owned subsidiary of Celotex, was formerly engaged in the mining, milling and processing of asbestos fiber.

Some of the products that Celotex Corporation and its predecessors manufactured and sold contained a small percentage of asbestos fibers. As a result, a substantial number of asbestos-related claims were asserted against Celotex Corp. and Carey Canada Inc. On October 12, 1990, Celotex and Carey Canada filed for reorganization under Chapter 11 of the U.S. Bankruptcy Code.

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