MEMORANDUM OPINION
JAMES G. MIXON, Chief Judge.
This adversary proceeding is before the Court upon the complaint of William S. Meeks, the Trustee in this case, to determine the priority, validity, and extent of a lien held by First Bank of South Arkansas ("Bank") in the property of Tracy's Flowers and Gifts, Inc. ("Debtor"). The Trustee alleges that the Bank's lien in the property
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