MEMORANDUM OF DECISION REGARDING SINGLE ASSET REAL ESTATE DETERMINATION
ERNEST M. ROBLES, Bankruptcy Judge.
The Court hereby decides the City of West Covina's and City of West Covina Community Development Commission's (jointly the "City") motion for a determination that the holdings of Hassen Imports Partnership (the "Debtor") constitute a "single asset real estate" as that term is defined by 11 U.S.C. § 101(51B).
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