OPINION
BRUCE FOX, Bankruptcy Judge:
The debtor has initiated an adversary proceeding against Circuit Engineering, Inc. seeking damages for defendant's alleged breach of contract. The defendant has filed a motion requesting that I abstain from hearing this proceeding pursuant to 28 U.S.C. § 1334(c). That motion is now before me.
The debtor avers that the parties entered into an agreement under which the debtor was to manufacture various products...
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