OPINION AND ORDER
BRIAN K. TESTER, Bankruptcy Judge.
The proceeding before the court is Doral Bank's ("Doral") Opposition to Second Amended Plan of Reorganization [Dkt. No. 190] and Debtor's Reply to Doral Bank's Opposition to Second Amended Plan of Reorganization [Dkt. No. 203]. For the reasons stated below, the confirmation of the Debtor's Second Amended Plan of Reorganization ("Plan") [Dkt. No. 177] is hereby DENIED.
In its opposition,...
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