Yes, and that letter was also submitted in the KPMG affidavit to...

Yes, and that letter was also submitted in the KPMG affidavit to the Supreme court.
The 14 days has elapsed for a rebuttal and its pretty clear from the reasons given RealTek's claim of a having a primary security over the IP at best looks very weak and more than likely is non existent.
They are an unsecured creditor. Which makes their position is rather interesting. Their equity stake is worth far more and notwithstanding the internal investment for the chip design is far greater. What further complicates matters for RT is NUH contributed IP, and resources (financial, personel) to the co-development, but no commercial agreement was yet signed. Those contributed resources do have a value even absent a signed contract. Its not as if RT can take NUH's contribution and simply walk away with it and the "chip/s".
Hopefully both companies come to their senses and resolve the issues.