MEMORANDUM & ORDER
GORTON, District Judge.
The instant appeal relates to the ongoing bankruptcy proceedings of Cadkey Corporation ("the Debtor"). Micro Control Systems, Inc. ("MCS"), a secured creditor, appeals a ruling of the Bankruptcy Court denying its motion for reimbursement of costs pursuant to 11 U.S.C. §§ 503 and 506. The Debtor and the Official Committee of Unsecured Creditors ("the Committee") have filed an opposition brief.
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