MEMORANDUM OPINION
KEVIN GROSS, Bankruptcy Judge.
The plaintiff, Charles M. Moore, is the duly appointed trustee (the "Liquidation Trustee") of the CD Liquidation Trust created pursuant to the confirmed plan of liquidation of the substantively consolidated estates of CD Liquidation Co., LLC f/k/a Cynergy Data, LLC ("CD Liquidation"), CD Liquidation Co. Plus, LLC, f/k/a Cynergy Prosperity Plus, LLC ("CD Plus") and Cynergy Data Holdings, Inc. ("CD Holdings...
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