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IN RE DECKERS CONST., INC.

Bankruptcy No. 05-12871 (MCF). Adversary No. 09-00239 (MCF).

461 B.R. 143 (2011)

In re DECKERS CONSTRUCTION, INC., Debtor(s). Eurobank, Plaintiff(s), v. Westernbank Puerto Rico, Defendant(s).

United States Bankruptcy Court, D. Puerto Rico.

December 29, 2011.

Attorney(s) appearing for the Case

Sergio A. Ramirez De Arellano, San Juan, PR, for Plaintiff.

Jesus R. Rabell Mendez, Rabell Mendez CSP, San Juan, PR, for Defendant.

Wilfredo Segarra Miranda, pro se.

OPINION AND ORDER

MILDRED CABAN FLORES, Bankruptcy Judge.

The controversy before the Court revolves around competing security interests in accounts receivable of the Debtor, Deckers Construction, Inc. (hereafter referred to as "Debtor" or "Deckers"). Plaintiff, Eurobank, now Oriental Bank (hereafter referenced to as "Eurobank"), asserts that it has a super priority interest over Defendant, Westernbank Puerto...

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