MEMORANDUM OPINION
JAMES E. YACOS, Bankruptcy Judge.
Debtor, C Tek Software, Inc., initiated an adversary proceeding against certain creditors to determine the validity, extent, or priority of certain liens. In an earlier opinion, I decided that New York State Business Venture Partnership ("NYSBVP") had a perfected security interest in the computer software ClienTrak. See In re C Tek Software, Inc.,
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