MEMORANDUM OPINION AND ORDER
JACK ZOUHARY, District Judge.
INTRODUCTION
This is a bankruptcy appeal. The question on appeal is: Who bears the burden of proving the validity of a written waiver of the attorney-client privilege? Appellant Shumaker, Loop & Kendrick, LLP ("SLK") is the proponent of the privilege and has filed briefing in support of its position (Doc. Nos. 35 & 37). Appellee
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