ORDER
SUSAN D. BARRETT, Chief Judge.
Before the Court is a Motion to Allow Late Claim filed by Len-Verandahs, LLP ("Len-Verandahs") seeking the allowance of its late filed claim in the bankruptcy of Graham Brothers Construction Inc. ("Debtor"). The Court has jurisdiction pursuant to 28 U.S.C. § 1334. This is a core proceeding pursuant to 28 U.S.C. § 157(b)(2)(B). For the reasons set forth below, the motion is denied.
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