OPINION AND ORDER
ENRIQUE S. LAMOUTTE, Bankruptcy Judge.
This adversary proceeding is before the court upon the Motion for Additional or Amended Findings and to Alter or Amend the Judgment Pursuant to Rule 7052 of Bankruptcy Procedure (the "Motion to Alter or Amend", Docket No. 301) filed by defendant Puerto Rico Highway and Transportation Authority ("PRHTA")
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