MEMORANDUM OPINION1
MARY F. WALRATH, Bankruptcy Judge.
Before the Court are two motions to dismiss. In their motion to dismiss, the Secured Lenders contend that the Committee has failed to present sufficient allegations to state a claim that their claims should be recharacterized as equity or equitably subordinated, or that their security interest on one of the Debtors' bank accounts should be avoided. For the reasons...
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