Earlier this week, we noted that Alston & Bird is still owed an estimated $47,311 by a bankrupt client.

Now word comes that King & Spalding holds an I.O.U. from a bankrupt client, and its bill is much higher. Semiconductor maker Spansion Inc. owes $1,637,609 to lawyers in King & Spalding’s Silicon Valley office, the Am Law Daily blog reports.

Spansion also owes $1,584,395 to Sonnenschein Nath & Rosenthal.

The Sunnyvale, Calif. company’s voluntary petition in federal bankruptcy court in Delaware doesn’t identify which practice group of the law firms provided the heretofore-unpaid work. The petition also describes both amounts as “disputed.”

King & Spalding’s Web site says that counsel Rowena Young in Redwood Shores, Calif. has represented Spansion “in a Section 337 Investigation in the United States International Trade Commission brought by Spansion against Samsung … involving four Spansion patents.”

King & Spalding had not filed a notice of appearance with the court as of Tuesday afternoon.

It may seem incongruous for a new luxury hotel to open during a time when companies are laying off workers and high-priced condos all over town remain unsold.

But a new hotel is, indeed, coming online in Atlanta in April. Kimpton Hotel & Restaurant Group Inc. of San Francisco plans to open Hotel Palomar on West Peachtree Street in Midtown. It will be Kimpton’s first property in Atlanta.

The Hotel Palomar will have 304 guest rooms, an in-hotel restaurant, in-room spa services and in-room bars with organic options. As with other Kimpton hotels, the Palomar will have goldfish available for any guest who gets lonely and needs a companion in his or her room.

The 21-story hotel is next door to the offices of law firm Drew Eckl & Farnham. The hotel is also, of course, located mere blocks from most of the city’s top-grossing law firms. Perhaps out-of-town lateral partners that are being recruited by Atlanta’s law firms will be put up in a room at the Palomar?

Morris, Manning & Martin partner Andrew Williams advised the hotel’s developer, Kim King Associates LLC of Atlanta, according to court documents. Williams has advised Kim King on other matters, including the Technology Square development at Georgia Tech in Midtown.

Sonnenschein Nath & Rosenthal partner Meghan Cocci in Phoenix advised Kimpton. Locke Lord Bissell & Liddell partners Christopher Hart and Jennifer Beer in Washington advised the primary lender, Capmark Financial Group Inc. Troutman Sanders partner Lewis Horne advised the Development Authority of Fulton County.