OPINION AND ORDER
MILDRED CABAN FLORES, Bankruptcy Judge.
Pending before the court is Defendant Banco Popular de Puerto Rico's (hereafter referred to as "Defendant") motion to dismiss the adversary proceeding. (Docket No. 66.) Defendant asks that the bankruptcy court abstain from exercising jurisdiction in the instant case so that the issue may be resolved by the local court. For the reasons set forth below, the court grants the Defendant's motion to dismiss...
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