MEMORANDUM OPINION1
MARY F. WALRATH, Bankruptcy Judge.
Before the Court is the Motion for Permissive Abstention filed by the Defendant, Peter Skop Industries, Inc. ("PSI"), in the above captioned adversary proceeding. After considering the arguments presented by both parties and for the reasons set forth below, the Court will grant the Motion.
I. BACKGROUND
On December 29, 2008, DHP Holdings II...
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