MEMORANDUM OF DECISION
THOMAS J. CATLIOTA, Bankruptcy Judge.
S & A Realty, Inc. (the "Debtor") filed this motion to reject its lease with A&H Motors, Inc. (the "Tenant"). The Debtor seeks to reject the lease so that it can sell the leasehold property to a buyer who will then lease it and provide inventory financing to Auto Showcase of Laurel, LLC ("Auto Showcase"). Auto Showcase is an affiliate of the Debtor that is also the...
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