AMENDED MEMORANDUM OPINION
JAMES D. WALKER, Jr., Bankruptcy Judge.
This matter comes before the Court on Motion for Reconsideration filed by Defendant, Federal Credit ("Federal"). This is a core matter within the meaning of 28 U.S.C. § 157(b)(2)(K). The following findings of fact and conclusions of law are entered in accordance with Federal Rule of Bankruptcy Procedure 7052.
Findings of Fact
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