ATWELL, District Judge.
The new Act, which was approved on June 28, 1940, 11 U.S.C.A. §§ 401, 403, is substantially the same as the Act under which we moved at the time of the filing of this application, in so far as the matters at issue are concerned.
In Section 3 of the amendment, 11 U.S. C.A. § 403, it is provided that:
"At the conclusion of the hearing, the judge shall make written findings of fact and his conclusions of law thereon...
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