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IN RE WHISPERING PINES ESTATES, INC.

BAP No. NH 07-002. Bankruptcy Nos. 05-56003-MWV, 05-56004-MWV.

369 B.R. 752 (2007)

WHISPERING PINES ESTATES, INC. D/B/A The Pines at Edgewood Centre and Ami-Burlington, Inc. D/B/A The Anchorage Inn, Debtors. Whispering Pines Estates, Inc. D/B/A The Pines at Edgewood Centre, Appellant, v. Flash Island, Inc., Appellee.

United States Bankruptcy Appellate Panel of the First Circuit.

June 15, 2007.

Attorney(s) appearing for the Case

Robert J. Keach, Esq., Jennifer Rood, Esq., and Jessica A. Keating, Esq. on brief for Appellant.

William S. Gannon, Esq. on brief for Appellees.

Before HILLMAN, ROSENTHAL and SOMMA, United States Bankruptcy Appellate Panel Judges.

HILLMAN, Bankruptcy Judge.

Whispering Pines Estates, Inc. d/b/a The Pines at Edgewood Centre ("Whispering Pines" or "Debtor") has appealed two orders to the Panel.1 The first appeal is of the bankruptcy court's October 23, 2006 order confirming the First Amended Plan of Reorganization of Flash Island, Inc. ("Confirmation Order"). The Debtor's second appeal is of the bankruptcy court's December 28, 2006 order granting Flash Island Inc....

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