OPINION
PER CURIAM:
Over a four year period, beginning March 28, 1979, Walter Heller Western, Inc. (Heller, Inc.) entered into a series of financing agreements with the corporate petitioners. To secure the Heller, Inc. Loans, Component Systems Corp., Las Vegas Plywood & Lumber, Inc. and St. George Plywood & Lumber, Inc. each executed an "Accounts Financing Security Agreement," an "Inventory Loan Security Agreement" and a "Chattel Mortgage Security...
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