MEMORANDUM OPINION
ROBERT H. JACOBVITZ, Bankruptcy Judge.
THIS MATTER is before the Court following a two-day trial on the merits held February 28 and March 1, 2013. For purposes of trial the Court consolidated this adversary proceeding with the Debtor's Motion to Reject Contract and Unexpired Lease with Western Pellet Products, LLC (the "Motion to Reject").
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