FINDINGS OF FACT AND CONCLUSIONS OF LAW
CHRISTOPHER S. SONTCHI, Bankruptcy Judge.
The Court, having reviewed the record, and after due deliberation, enters the following Findings of Fact and Conclusions of Law with respect to the objections of the above-captioned debtors and debtors in possession (collectively the "Debtors") to Claim Nos. 8044, 8045, 8046, and 8047 filed by Calyon New York Branch ("Calyon").
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