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IN RE BRIDGE INFORMATION SYSTEMS, INC.

Bankruptcy No. 01-41593-293. Adversary No. 02-4089-293.

314 B.R. 421 (2004)

In re BRIDGE INFORMATION SYSTEMS, INC., et al., Debtors. Gulfcoast Workstation Corp. & Relational Funding Corp., Plaintiffs, v. Scott P. Peltz, Plan Administrator, Defendant.

United States Bankruptcy Court, E.D. Missouri, Eastern Division.

September 2, 2004.

Attorney(s) appearing for the Case

Gregory D. Willard, Bryan Cave, St. Louis, MO, for Debtors, Defendant and Counter-Claimant.

Cynthia M. Woolverton, Millsap and Singer, St. Louis, MO, Dennis A. Dressler, Chicago, IL, for Plaintiff.

Cullen K. Kuhn, Bryan Cave, St. Louis, MO, for Defendant.

MEMORANDUM OPINION

DAVID P. MCDONALD, Bankruptcy Judge.

Gulfcoast Workstation ("Gulfcoast") filed a secured claim against the estate of debtor Bridge Information System ("Bridge"), in the amount of $713,677.00. Gulfcoast argues that it is entitled to a secured claim in the amount of $713,677.00 under 11 U.S.C. § 506(a) because it may setoff that amount from the $1,052,574.88 that Bridge owes it...

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