MEMORANDUM OPINION
ALLAN L. GROPPER, Bankruptcy Judge.
Aerovias Nacionales de Colombia S.A. Avianca ("Avianca") filed for relief under Chapter 11 of the Bankruptcy Code (the "Code") on March 21, 2003 ("Petition Date") and confirmed a plan of reorganization on November 24, 2004. During the course of the Chapter 11 case, Avianca modified and, as modified, assumed several aircraft leases with entities represented by Pegasus Aviation, Inc. ("Pegasus") and Ansett...
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