MEMORANDUM OPINION
MARVIN ISGUR, Bankruptcy Judge.
Great Central Mortgage Acceptance Company, Ltd. ("Great Central") seeks an order designating Yishlam, Inc. ("Yishlam") a "single asset real estate" ("SARE") debtor pursuant to 11 U.S.C. § 101(51B). Because Great Central has failed to meet its burden of proof that the properties satisfy the definition of a SARE, the motion is denied.
Background
Yishlam filed a chapter 11 petition...
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