In Re Hsf Holding, Inc.

MEMORANDUM OPINION

WALSH, Bankruptcy Judge.

This opinion is with respect to the motion brought by HSF Holding, Inc. (“HSF”) and Hawaii Superferry, Inc. (“Su-perferry” and collectively with HSF, the “Debtors”), pursuant to 11 U.S.C. §§ 105(a) and 554(a), for entry of an order approving abandonment of Debtors’ estates’ interests in a spare main engine (the “Spare Main Engine”). (Doc. # 111.) For the reasons discussed below, I will grant the motion.

BACKGROUND

The Court’s detailed relevant facts set forth below are as stipulated to by the parties in the Joint Statement of Facts and an amendment…