In re: 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 motion of The Galleria Mall Investors LP (“the Galleria”) for allowance and payment of administrative expense claim pursuant to

11 U.S.C. §§ 503(b)(3)(A), (b)(3)(D), and (b)(4) (the “Application”).1 Brian Audette, not individually but as the chapter 7 trustee (“Trustee”) for the bankruptcy estate (“Estate”) of Concepts America, Inc. (“Debtor”) objected to…