MEMORANDUM **

For the reasons set forth in the Bankruptcy Appellate Panel’s decision, finding that the approval of the bankruptcy plan did not bar Appellee LW-SP2’s adversary proceeding on the grounds of res judicata or collateral estoppel, the decision of the BAP is AFFIRMED; the action is REMANDED to the Bankruptcy Court for further proceedings consistent with the opinion of the BAP.

Costs taxed to Appellants.