MEMORANDUM OPINION AND ORDER
TOM S. LEE, Chief Judge.
Defendants American Bankers Insurance Company and American Bankers Life Assurance Company of Florida and American Reliable Insurance Company removed this case to this court on February 14, 2005 based on the January 14, 2005 bankruptcy filing of their co-defendant Friedman's Inc. d/b/a Friedman's Jewelers.
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