OPINION
COWEN, District Judge.
The sole issue on this bankruptcy appeal is whether the bankruptcy court erred as a matter of law in holding that the appellant had no perfected security interest in funds recovered by the trustee through preference actions. Because I find that as a matter of law no one but the trustee may retain such funds, I find that the court below did not err in awarding summary judgment in favor of the appellee and will affirm.
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