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IN RE PREVENTIVE MAINTENANCE SERVICES, INC.

No. 06-50111.

359 B.R. 607 (2006)

In re PREVENTIVE MAINTENANCE SERVICES INC., Debtor.

United States Bankruptcy Court, W.D. Louisiana, Lafayette Division.

January 3, 2007.

Attorney(s) appearing for the Case

Allan L. Durand, Lafayette, LA, for Debtor.

REASONS FOR DECISION

ROBERT SUMMERHAYS, Bankruptcy Judge.

This matter comes before the court as a request to value inventory pursuant to the terms of a confirmed Chapter 11 plan. Preventative Maintenance Services, Inc. ("PMSI or the Debtor") filed a voluntary petition for reorganization under Chapter 11 of the Bankruptcy Code on March 6, 2006. Regions Bank ("Regions") is a secured creditor of PMSI, and holds a security interest in all of PMSI's movable assets...

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