
    In re MICROVIDEO LEARNING SYSTEMS, INC., Debtor. Calet, Hirsch & Ferrell, Appellant, v. Microvideo Learning Systems, Inc., Appellee.
    No. 00-5003.
    United States Court of Appeals, Second Circuit.
    Argued: June 30, 2000
    Decided: Sept. 26, 2000
    David M. Hillman, New York, NY, for Appellant.
    Scott S. Markowitz, New York, NY, for Appellee.
    Before: LEVAL, PARKER, and KATZMANN, Circuit Judges.
   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.).  