OPINION
EMIL F. GOLDHABER, Chief Judge:
The essence of the instant dispute, arising under a creditor's complaint for a determination of the validity and priority of a security interest, is whether a financing statement erroneously denominating the debtor as "McGovern Auto & Truck Parts, Inc." rather than "McGovern Auto Specialty, Inc." is seriously misleading under 13 Pa.Cons.Stat. § 9402 of the Uniform Commercial Code ("UCC") of Pennsylvania so...
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