OPINION AND ORDER
JED S. RAKOFF, U.S.D.J..
FirstBank Puerto Rico ("FirstBank") appeals the decision of the United States Bankruptcy Court for the Southern District of New York (Chapman, B.J.), granting the motion of James W. Giddens, Trustee for the SIPA Liquidation of Lehman Brothers Inc. ("the Trustee") to expunge FirstBank's claim,...
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