OPINION
DIANE WEISS SIGMUND, Bankruptcy Judge.
Before the Court is the Motion of S & S Tool & Instrument Company ("S & S") to Determine Value of Meridian Bank's Secured Claim Pursuant to Bankruptcy Rule 3012 (the "Motion") and S & S's Objection to Proof of Claim No. 110 filed by Meridian Bank (the "Objection"). A consolidated hearing on the Motion and the Objection was held on January 25, 1994 and each party submitted a letter brief...
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