FINDINGS OF FACT AND CONCLUSIONS OF LAW RE: CONFIRMATION OF FIRST AMENDED PLAN OF REORGANIZATION
FRANK L. KURTZ, Bankruptcy Judge.
This matter came on for hearing upon the First Amended Plan of Reorganization that was filed by Entertainment Concepts LLC (the "Debtor") on December 14, 2012. The Court considered the comments of counsel, and the records and files herein, including the following:
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