In re: Reitter Corporation d/b/a Hospital San Gerardo

1 IN THE UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF PUERTO RICO 2 3 IN RE: : CASE NO. 10-07152 (ESL) 4 : REITTER CORPORATION D/B/A : 5 HOSPITAL SAN GERARDO : CHAPTER 11 : 6 : Debtor : 7 ____________________________________: 8 OPINION AND ORDER 9 The issue before the court is whether Banco Popular de Puerto Rico (hereinafter referred to 10 as “BPPR”) or the United States Internal Revenue Service (hereinafter referred to as the “IRS”) is the 11 senior lien holder over Debtor’s cash collateral, in particular, the Debtor’s accounts receivables 12 generated on or after March 1, 2010, in…