In the sentences extracted from financial agreements in U.S. SEC filings, identify the named entities that represent a person ('PER'), an organization ('ORG'), or a location ('LOC'). The required answer format is: 'entity name, entity type'.
Text: Insolvency Proceeding " shall mean any proceeding under Title 11 of the United States Code ( 11 U . S . C .
Answer:
United States, LOC
Insolvency Proceeding " shall mean any proceeding under Title 11 of the United States Code ( 11 U . S . C .