Size-wise, Joseph Gregory is going to have to take a number in the Lehman collection line. Standing $70 million ahead of him is the New York Giants. Big Blue is looking for just over $300 million back for payments owed under interest rate swaps which ran into a slight problem when their counterparty collapsed. Between building a $1.6 billion stadium with the Jets, and shelling out close to $100 million for the third best quarterback in the Manning family, the Giants are not short on cash outflows. But they really have only themselves to blame. When you choose not to business with a firm that speaks your language and invites people to a huddle, sympathy is tough to come by.