MEMORANDUM OPINION
ROBERT L. JONES, Bankruptcy Judge.
Hearing on confirmation of the chapter 11 plan of the debtor, Friendship Dairies (sometimes "Debtor"), was held on September 10 and 11, 2013, and October 9, 2013. Friendship Dairies seeks confirmation of the Second Amended Plan of Reorganization [Docket No. 463] ("Second Amended Plan"), filed on July 2, 2013, as modified by the First Modification to Second Amended Plan [Docket No...
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