Update:  On April 28, 2014, IEU-Ohio and the OCC each filed a memorandum contra to the Application for Rehearing of the Dayton Power and Light Company as to the Second Entry on Rehearing.  DP&L also filed a memorandum contra to the applications for rehearing of the OCC, IEU-Ohio, and the OMA Energy Group as to the Second Entry on Rehearing.