MEMORANDUM OPINION
ROBERT H. JACOBVITZ, Bankruptcy Judge.
THIS MATTER is before the Court on confirmation of the Amended Plan of Reorganization Dated October 7, 2011 (Docket No. 71), as modified by the Debtor's First Modification to Amended Plan of Reorganization Dated October 7, 2011 (Docket No. 89), and as modified by Debtor's Second Modification to Amended Plan of Reorganization Dated October 7, 2011 (Docket No. 99) (the "Plan"...
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