ORDER
The petition for panel rehearing is granted. The petition for rehearing en banc is denied as moot. The opinion filed on October 6, 2006 and reported at 465 F.3d 1048 (9th Cir.2006) is withdrawn, and is replaced by the concurrently filed new opinion.
No further petitions for rehearing or rehearing en banc may be filed.
OPINION
MERRITT, Senior Circuit Judge:
This is an appeal from a decision of the Bankruptcy Appellate Panel...
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