OPINION
VINCENT J. COMMISA, Bankruptcy Judge.
The matter before the Court concerns the confirmation of a Modified Plan of Reorganization submitted by Rochem, Ltd., Rochem U.S., Inc., and Romaco, Ltd. [hereinafter "Rochem"] the debtors herein. Rochem filed a voluntary petition for reorganization pursuant to Chapter 11 of the Bankruptcy Code [hereinafter "the Code"] on December 19, 1983. Schedules and statement of affairs were filed on January 20, 1984. On...
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