In Re GSYS Enterprises, Inc.

MEMORANDUM OPINION AND FINAL JUDGMENT

D. MICHAEL LYNN, Bankruptcy Judge.

Before the court is the issue of which of two liens, that held by TSCA-231 Limited Partnership (“TSCA”) or that held by GE Capital Small Business Corporation (“GE”), has priority with regard to certain assets of the estate of GSYS Enterprises, Inc. (“Debtor”). The court has jurisdiction over this matter pursuant to 28 U.S.C. §§ 1334(a) and 157(b)(2)(E). This memorandum opinion embodies the court’s findings of fact and conclusions of law. Fed. R. Bankr. P. 9014 and 7052.

I. Background

The pertinent facts are undisputed. On or…