OPINION AND ORDER
ENRIQUE S. LAMOUTTE, Bankruptcy Judge.
This case is before the court on debtor's objection to the secured status of the proof of claim filed by Empresas Berríos, Inc. d/b/a Mueblerías Berríos 030858 ("Mueblerías Berríos"), alleging that the security agreement was not duly perfected pursuant to the Commercial Transactions Act of 1996, as amended (the "Commercial Transactions Act"), 19 L.P.R.A. §§...
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