Calet, Hirsch & Ferrell v. Microvideo Learning Systems, Inc. (In re Microvideo Learning Systems, Inc.) , 227 F.3d 474 ( 2000 )

PER CURIAM:

We affirm for the reasons stated by the Bankruptcy Court in In re Microvideo Learning Systems, Inc., 232 B.R. 602 (Bankr.S.D.N.Y.1999) (Gallet, Bankr. J.).