In Re Harrell

FINDINGS OF FACT AND CONCLUSIONS OF LAW

JERRY A. FUNK, Bankruptcy Judge.

This case came before the Court upon Motion to Allow Late Claim filed by Regions Bank and Motion for Order Authorizing Distribution of Remaining Sales Proceeds Pursuant to the Second Amended Joint Plan of Reorganization filed by Debtors. The Court conducted hearings on the matters on December 9, 2004, January 25, 2005, and January 26, 2005. Upon a review of the evidence, the arguments of the parties, and the applicable case law, the Court makes the following Findings of Fact and Conclusions of Law.

FINDINGS OF FACT

Regions…