forth in the Memorandum Opinion issued this date; IT IS HEREBY ORDERED that: 1. The Debtors’ Motion To Dismiss Appeal Filed By Regal Ware Inc. Of Order Approving Motion Of The Debtors For An Order (I) Approving Sale By The WearEver Debtors Of Substantially All Of Wear-Ever Debtors’ Assets Free And Clear Of All Liens, Claims, Encumbrances And Other Interests Pursuant To Sections 363(b), (f), And (m) Of The Bankruptcy Code, (II) Assuming And Assigning Certain Executory Contracts And Unexpired Leases, And (III) Granting Related Relief (D.I. 27) is GRANTED. 2. The above-captioned appeal is DISMISSED as moot. 1 . See Operating Tel. Co. Subsidiaries of Verizon Communications, Inc. v. NET2000 Communications, Inc. (In re NET2000 Communications, Inc.), 2004 WL 2346148, *2 (D.Del. Oct. 5, 2004) (<HOLDING>); Morgan v. Polaroid Corp. (In re Polaroid
holding that congress has made it clear in amending section 522 that a lien will be deemed to impair an exemption even when there is no equity in the property if the sum of all the liens on the property and the hypothetical value of the exemption without liens exceeds the value of the debtors interest in the property in the absence of liens holding that validity of sale would be affected where settlement was approved and the debtors assets were transferred free and clear of all liens holding that because the alleged settlement was never approved by the court under rule 9019 the settlement agreement was unenforceable holding no implied assumption of liability under missouri law when asset purchase agreement expressly denied liability and bankruptcy court confirmed sale free and clear of all liens claims or other interests of all of the creditors of the seller holding that sale of accounts receivable under section 363 was not free and clear of defenses such as recoupment but was free and clear of setoff rights unless the setoff was actually taken prepetition