OPINION
DAVID W. HOUSTON, III, Bankruptcy Judge.
On consideration before the court is an objection by Greenville Auto Mall, Inc., ("debtor"), to the claim filed by Bell & Howell Financial Services Co., f/k/a Bell & Howell Acceptance Corporation, ("Bell & Howell"); and the court, having reviewed same, as well as, the memoranda of law submitted by the parties, hereby finds as follows, to-wit:
I.
The court has jurisdiction...
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