AMENDED MEMORANDUM DECISION
JOHN J. HARGROVE, Bankruptcy Judge.
I.
This matter comes before the court upon the motion of the debtor for leave to amend its complaint in the adversary proceeding filed herein against SK Management Co., et al. ("SK Management"), pursuant to Fed.R. Civ.P. 3, and defendants' cross-motion for abstention pursuant to 28 U.S.C. § 1334(c)(2). The issues raised by the parties and addressed herein are as follows:
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