District Court, E.D. New York September 28, 2007, 1:07-mj-00323 (Vermont Partners, Ltd. v. Thaler (In Re Poseidon Pool & Spa Recreational, Inc.))

MEMORANDUM AND ORDER

JOSEPH F. BIANCO, District Judge.

The instant case is an appeal from the involuntary bankruptcy proceeding of

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Debtor Poseidon Pool

&

Spa Recreational, Inc. (“Debtor”), under Chapter 7 of the Bankruptcy Code, in the United States Bankruptcy Court for the Eastern District of New York (the “Bankruptcy Court”). Vermont Partners, Ltd.