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IN RE DMR FINANCIAL SERVICES, INC.

No. 01-52630-WS.

274 B.R. 465 (2002)

In the Matter of DMR FINANCIAL SERVICES, INC., Debtor.

United States Bankruptcy Court, E.D. Michigan, Southern Division.

January 28, 2002.

Attorney(s) appearing for the Case

Wallace H. Handler, Sullivan, Ward, Bone, Tyler & Asher, P.C., Southfield, MI, for debtor.

Phillip J. Shefferly, Shefferly, Silverman & Morris, West Bloomfield, MI, for MVB Mortgage Corp.

OPINION DENYING DEBTOR'S MOTION TO REJECT EXECUTORY CONTRACT

WALTER SHAPERO, Bankruptcy Judge.

I. Introduction

Before ceasing operations in March, 2000, Debtor was in the business of servicing mortgages. Debtor's largest secured creditor was and continues to be Comerica Bank ("Comerica"). Debtor estimated that it owed its secured lenders approximately $25 million as of March, 2000, with Comerica retaining a perfected security interest in substantially...

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