Acclaim Entertainment, Inc. primarily engages in the development, publication, distribution, and marketing of computer game software for interactive entertainment game consoles. It provides entertainment software for various hardware platforms, including Sony’s PlayStation 2, Microsoft’s Xbox, Nintendo’s GameCube, and Game Boy Advance. The company also distributes software products developed by third parties. In addition, it develops and publishes strategy guides relating to its software products, as well as issues of certain comic magazines to support its brands. The company distributes its software products directly to retailers and other outlets primarily in North America, the United Kingdom, Germany, France, Spain, and Australia. Acclaim Entertainment was founded in 1986 and is headquartered in Glen Cove, New York. Acclaim Entertainment, Inc. filed a petition for protection under Chapter 7 of the federal Bankruptcy Code with the United States Bankruptcy Court in September 2004.