MEMORANDUM OF DECISION
JOEL B. ROSENTHAL, Bankruptcy Judge.
This matter is before the Court on Liquidating Supervisor Craig Jalbert's Objection to the Secured Claim of Creditor Ropes & Gray [#520], Ropes & Gray's Response [# 563], and the Liquidating Supervisor's Reply thereto [# 569]. The Court held a hearing and took the matter under advisement. For the reasons set forth herein, the Liquidating Supervisor's Objection is hereby SUSTAINED.
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