MEMORANDUM AND ORDER
NICKERSON, District Judge:
Appellant, the committee of unsecured creditors of Gouiran Holdings, Inc. (the Committee), appeals from an August 16, 1993 order of the bankruptcy court dismissing the Committee's complaint in an adversary proceeding pursuant to Fed.R.Civ.P. 12(b)(6). The bankruptcy court's underlying decision is published as In re Gouiran Holdings, Inc.,
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