MEMORANDUM OPINION
ALBERT E. RADCLIFFE, Bankruptcy Judge.
BACKGROUND
The Debtor-in-possession (Debtor) has commenced this adversary proceeding seeking a declaration that the Rural Utility Service (RUS), an agency of the United States Department of Agriculture and successor to FmHA, does not have a perfected security interest in the Debtor's accounts. Siuslaw Valley Bank (Bank), another creditor claiming a security interest in the Debtor...
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