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IN RE DUFFY

Nos. 10-61918, 10-60798, 07-62404.

452 B.R. 13 (2011)

In re Ann Marie DUFFY Rick E. Skinner. Barbara Saita.

United States Bankruptcy Court, N.D. New York.

May 24, 2011.

Attorney(s) appearing for the Case

Jeffrey Francisco, Esq., The Francisco Law Firm, Amsterdam, NY, for Ann Marie Duffy.

John B. Robeson, Esq., Jason A. Brott, Esq., Brott & Robeson, Johnstown, NY, for Rick E. Skinner and Barbara A. Saita.

Maxsen D. Champion, Esq., Mark W. Swimelar, Esq., Office of the Chapter 13 Trustee, Syracuse, NY.

Joshua P. Fleury, Esq., Angela Z. Miller, Esq., Phillips Lytle LLP, Buffalo, NY, for American Tax Funding, LLC and Optimum Asset Management, LLC as Servicing Agent for Safe 2009.1

LETTER-DECISION AND ORDER

DIANE DAVIS, Bankruptcy Judge.

American Tax Funding, LLC ("ATF") and Optimum Asset Management, LLC, as Servicing Agent for Safe 2009 ("Optimum") (collectively, "Creditors") seek an order reconsidering and amending the Court's January 18, 2011 oral ruling ("Oral Ruling") and subsequent February 18, 2011 Order (the "Order") modifying the interest rate on certain claims filed by Creditors in the above-referenced Chapter 13 cases of...

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