ORDER
HUGH ROBINSON, Jr., Bankruptcy Judge.
This is before us on defendant Riblet Products Corporation's Motion to Abstain.
FACTS
John P. Maguire & Co., Inc., ("Maguire") entered into a factoring agreement with Lewis Carpet Mills, Inc., ("Lewis") by which it brought all of Lewis' accounts receivable and took a security interest in all future accounts receivable as well as in the proceeds thereof, the merchandise represented thereby...
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