OPINION
CECELIA H. GOETZ, Bankruptcy Judge.
In this liquidating Chapter 11 proceeding several issues have arisen relating to the secured claim held by the United States Small Business Administration ("SBA"). The debtor herein, United Puerto Rican Food Corp. ("UPRFC"), the operator of a small supermarket, filed for relief under Chapter 11 of Title 11 on July 9, 1982. At the time it filed its petition it was indebted to the SBA in the amount of $130,000 as...
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