MEMORANDUM DECISION REGARDING THE AMOUNT OF FIRST MANHATTAN'S CLAIM
STUART M. BERNSTEIN, Bankruptcy Judge.
The Debtor seeks to confirm its plan in this single asset real estate case, and First Manhattan Developments REIT ("First Manhattan" or "FM"), the principal secured creditor, has filed objections. The Court has already determined that First Manhattan's collateral, the building owned by the Debtor and located at 48th Street and Eighth Avenue (the "Building...
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