O PROOF OF CLAIM
WALTER J. KRASNIEWSKI, Bankruptcy Judge.
This matter is before the court upon Debtor's objection to late filed proof of claim of Allied Industrial Workers of America (hereinafter referred to as "claimant"). Upon consideration thereof, the court finds that Debtor's objection is well taken and should be sustained, dismissing claimant's claim.

FACTS
Debtor filed its chapter 11 petition on November 10, 1983. Subsequently, this court entered an order, on May 8, 1985, fixing July 1, 1985 as the last day to file proofs of claim. Debtor filed its disclosure statement and plan of reorganization on June 28, 1985. This court then entered an order on July 10, 1985, setting the hearing on the disclosure statement and fixing August 13, 1985 as the last date for objections *276 to the disclosure statement. The disclosure statement was approved by court order on August 27, 1985. The order also fixed October 1, 1985, as the last day to file acceptances or rejections to the plan and claims. The plan was confirmed on November 22, 1985.
Claimant filed its proof of claim on October 3, 1985, alleging priority for its claim for wages, salary or commissions pursuant to 11 U.S.C. § 507(a)(3). Debtor objected to this claim on October 30, 1985, alleging that its claim was defectively filed that its claim was incorrectly stated and that it was not entitled to priority.
A pretrial on Debtor's objection was held on February 20, 1986. At that time, the parties were ordered to submit briefs in support of their positions. Claimant's brief in opposition to Debtor's objection to claim was to be filed by May 12, 1986. To date, no brief has been received.
On December 16, 1986, Debtor filed a motion to dismiss claimant's late filed proof of claim. A pretrial on this motion was held on February 5, 1987. Claimant offered, at that pretrial, no explanation for its failure to timely file its proof of claim, for its failure to file its brief in opposition to Debtor's objection by February 20, 1986, or for its failure to respond to Debtor