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IN RE NEWFOUND LAKE MARINA, INC.

Nos. 04-12192-MWV, 04-13727-MWV.

352 B.R. 721 (2006)

In re NEWFOUND LAKE MARINA, INC., and Newfound Marine, Inc., Debtors.

United States Bankruptcy Court, D. New Hampshire.

October 6, 2006.

Attorney(s) appearing for the Case

William S. Gannon, Esq., William S. Gannon PLLC, for Debtors.

Joseph A. Foster, Esq., Ralph F. Holmes, Esq., McLane, Graf, Raulerson & Middleton, P.A., for Sumac Corporation.

MEMORANDUM OPINION

MARK W. VAUGHN, Chief Judge.

Before the Court is the determination of the amount of Sumac Corporation's ("Sumac") allowed claim. Newfound Lake Marina, Inc., and Newfound Marine, Inc. (individually, "Newfound Lake Marina" and "Newfound Marine," and collectively, the "Debtors"), objected to Sumac's proof of claim. The essence of the dispute involves a forbearance agreement (the "Agreement") entered into by the parties, who disagree...

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