This book shall address the problem of choice of law in cross-border bankruptcy. The reasons for that unfortunate state of affairs are numerous and shall be dealt with in this book. This book calls for adopting the center of main interests (COMI) as a uniform choice of law rule that could act as a functioning solution until harmonization in this field of law could be achieved. The main focus of this book is to test the validity of the proposed choice of law rule through a comparative law study of three different states which are the U.S., France and Egypt. The above states were chosen to reflect as much as possible the diverse standing on the issue of Cross-border bankruptcy in particular and in choice of law in general.In particular the focus will be on The lately enacted chapter (15) of the U.S. bankruptcy code and the European Insolvency Regulation as it is applied within France and the E.U.