OPINION1
WARREN W. BENTZ, Bankruptcy Judge.
Introduction
On November 30, 1992 ("Petition Date"), Sharon Steel Corporation ("Debtor") filed its voluntary Petition for relief under Chapter 11 of the Bankruptcy Code. Citibank, N.A. for itself and as Agent for Lenders ("Citibank") holds a security interest in substantially all of the Debtor's assets. As of the Petition Date, Citibank was owed approximately...
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