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IN THE COURT OF APPEALS OF THE STATE OF NEW MEXICO No. A-1-CA-40533 U.S. BANK TRUST NATIONAL ASSOCIATION, not in its individual capacity but solely as COLLATERAL TRUST TRUSTEE FOR FIRST KEY MASTER FUNDING 2021-A COLLATERAL TRUST, Plaintiff-Appellee, v. FRANK C. RAMON, JULIE J. RAMON, and NEW MEXICO TAXATION & REVENUE DEPARTMENT, Defendants, and REALTEK, INC., Petitioner-Appellee, v. ERI CAPITAL, INC., Respondent-Appellant.

APPEAL FROM THE DISTRICT COURT OF SANTA FE COUNTY Bryan Biedscheid, District Court Judge Tiffany & Bosco, P.A.

Deborah A. Nesbitt Albuquerque, NM for Appellee U.S. Bank Trust National Association Marrs Griebel Law, Ltd. Clinton W. Marrs Albuquerque, NM for Appellee RealTek, Inc. Jennings Haug Keleher McLeod, LLP Benjamin F. Feuchter Albuquerque, NM for Appellant MEMORANDUM OPINION BOGARDUS, Judge. {1} Summary affirmance was proposed for the reasons stated in the notice of proposed summary disposition. No memorandum opposing summary affirmance has been filed, and the time for doing so has expired. AFFIRMED. {2} IT IS SO ORDERED.

KRISTINA BOGARDUS, Judge WE CONCUR: J. MILES HANISEE, Judge SHAMMARA H. HENDERSON, Judge