Concepts America, Inc.

UNITED STATES BANKRUPTCY COURT NORTHERN DISTRICT OF ILLINOIS EASTERN DIVISION In re: ) Case No. 14 B 34232 ) CONCEPTS AMERICA, INC., ) Chapter 7 ) Debtor. ) Judge David D. Cleary MEMORANDUM OPINION This matter comes before the court on the Trustee’s Objection to Claim No. 6 Asserted by Galleria Mall Investors LP (“the Galleria”). Brian Audette, not individually but as the chapter 7 trustee (“Trustee’) for the bankruptcy estate (“Estate”) of Concepts America, Inc. (“Debtor”) seeks to reclassify proof of claim no. 6 as well as reduce the amount. For all of the reasons stated below, the court…