ORDER
GONZALEZ, District Judge.
THIS CAUSE came before the court upon the Trustee's Objection to the Allowance of Claim of Resource Management as a Customer Claim. The court has considered the Objection and opposition of Resource Management ("Resource") as well as argument of able counsel. For the reasons set forth below, the Trustee's Objection will be SUSTAINED. Resource's customer claim and secured claim shall be DENIED.
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