MEMORANDUM OPINION
MARIAN F. HARRISON, Bankruptcy Judge.
This matter is before the Court upon an objection to confirmation filed by General Motors Acceptance Corporation (hereinafter "GMAC"). For the following reasons, which represent the Court's findings of fact and conclusions of law pursuant to Fed. R. Bankr.P. 7052, the Court finds that GMAC's objection should be sustained in part and denied in part.
I. BACKGROUND
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