MEMORANDUM OPINION
FRANK R. ALLEY, III, Bankruptcy Judge.
The confirmation hearing in this Chapter 11 case was held on April 25, 2012, at which testimony was heard and evidence submitted. The summary of acceptances and rejections of the Debtor's Second Amended Plan of Liquidation ("Second Amended Plan') disclosed overwhelming acceptance. An objection to confirmation had been filed by creditor Bluegrass Products, LLC ("Bluegrass"), which holds an unsecured...
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