ORDER
CUMMINGS, District Judge.
Upon consideration of the United States of America's Motion to Vacate Order and to Remand, the Court finds:
1. The United States of America filed a Notice of Appeal April 25, 1988, with the United States Bankruptcy Court indicating its intention to appeal the Bankruptcy Court's "Order Denying Motion for Relief from the Automatic Stay" which is dated March 21, 1988,
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