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IN RE GATEWAY ACCESS SOLUTIONS, INC.

No. 5:07-50051RNO.

374 B.R. 556 (2007)

In re GATEWAY ACCESS SOLUTIONS, INC., Debtor. Andrew C. Nester, Benjamin C. Steele, David F. Wiener, Steele and Associates and Anchor Bay Corporation, Movants, v. Gateway Access Solutions, Inc., Respondents.

United States Bankruptcy Court, M.D. Pennsylvania.

September 24, 2007.

Attorney(s) appearing for the Case

Jill M. Spott, Robert P. Sheils, Jr., Sheils Law Associates, PC, Clarks Summit, PA, Pat Lundvall, McDonald Carano Wilson LLP, Reno, NV, for Debtor.

OPINION1

ROBERT N. OPEL, II, Bankruptcy Judge.

Presently pending before the Court is the Movants' Motion to Convert the instant small business Chapter 11 case to a Chapter 7 case pursuant to 11 U.S.C. § 1112(b)(1).2 A protracted hearing was held on September 13, 2007 at which the Debtor's sole corporate officer, S. Mark Poler, testified regarding the current status of the company, the...

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