DECISION
JAMES E. SHAPIRO, Bankruptcy Judge.
This is an adversary proceeding commenced by The Energy Shed, Inc. (hereinafter referred to as "Energy") against the Administrator of the U.S. Small Business Administration (hereinafter referred to as "SBA") seeking a determination of priorities between competing security interests in the proceeds from the sale of inventory.
The material and undisputed facts established by the pleadings, records and files...
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