OPINION
THOMAS M. TWARDOWSKI, Bankruptcy Judge.
This case is before us on a creditor's complaint to determine dischargeability of a debt. At issue is whether the creditor has met its burden of proof regarding the elements of "reasonable reliance" and "intent to deceive." For reasons hereinafter given, we conclude that the creditor has not met its burden of producing clear and convincing evidence of an intent to deceive, and we therefore dismiss the complaint...
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