MEMORANDUM OPINION
JOSEPH J. FARNAN, District Judge.
Pending before the Court is an appeal filed by Appellant, Delta Financial Corporation ("Delta Financial"), of the December 15, 2008 Order of the Bankruptcy Court granting the motions for judgment on the pleadings filed by Appellee Westchester Surplus Lines Insurance Company ("Westchester") and United States Fire Insurance Company ("U.S.Fire") and dismissing Delta Financial's Complaint.
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