OPINION AND ORDER
THOMAS C. GIBBONS, Bankruptcy Judge:
Before the Court is a Motion to Determine Extent, Priority, and Valuation of Security Interest under 11 U.S.C. § 506 filed by First Eastern Bank, N.A. (hereinafter "Bank"). For the reasons provided herein, we find that the Trustee, John J. Thomas, Esquire, (hereinafter "Trustee") has a lien in a 1982 Mercedes automobile pursuant to 11 U.S.C. § 544(a) and that the Bank's unperfected secured...
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