MEMORANDUM OPINION
JOHN H. SQUIRES, Bankruptcy Judge.
This matter comes before the Court on the motion filed by Spehar Capital, LLC ("Spehar") for relief from a judgment pursuant to Federal Rule of Bankruptcy Procedure 9024, which adopts Federal Rule of Civil Procedure 60. For the reasons set forth herein, the Court denies Spehar's motion.
I. JURISDICTION AND PROCEDURE
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