BRYAN, Circuit Judge.
The City National Bank of Beaumont appeals from an order, entered in the bankruptcy proceedings of the O'Neal Furniture Company, rejecting its assertion of a valid lien and allowing its claim as an unsecured claim only. In support of its appeal the bank contends that it has a valid lien on accounts receivable pledged to it by the bankrupt, and is therefore entitled to have its claim given preference over the claims of general creditors.
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