opinion: In re WESTERN STATES BUILDING-LOAN ASS’N.
  Nos. 6510, 6511.
  Circuit Court of Appeals, Ninth Circuit
  July 13, 1931.
  Bieksler, Smith, Parke & Catlin, of Los Angeles, Cal., for petitioner Memory, Moldenhauer & Co.
  Dryer, Castle & Richards, of Los An-geles, Cal., for petitioner Western States Building-Loan Ass’n.
  Gold, Quittner & Kearsley, of Los Angeles, Cal., for respondents.
  Before WILBUR and SAWTELLE, Circuit Judges.
  PER CURIAM.
  The alleged bankrupt petitions for the allowance of an appeal of an order denying its motion to dismiss the involuntary petition in bankruptcy. The statute gives the right of appeal from an order of adjudication of bankruptcy (Bankr. Act, § 25, as amended by Act May 27, 1926, c. 406, § 10, 44 Stat. 665 [11 USCA § 48]). Such adjudication has not yet been made in the case at bar, and an appeal therefrom when made will afford petitioner an opportunity to present the question involved in its present application.
  Petition denied.
instruction: What follows is an opinion from a United States Court of Appeals.
  Intervenors who participated as parties at the courts of appeals should be counted as either appellants or respondents when it can be determined whose position they supported. For example, if there were two plaintiffs who lost in district court, appealed, and were joined by four intervenors who also asked the court of appeals to reverse the district court, the number of appellants should be coded as six.
  When coding the detailed nature of participants, use your personal knowledge about the participants, if you are completely confident of the accuracy of your knowledge, even if the specific information is not in the opinion. For example, if "IBM" is listed as the appellant it could be classified as "clearly national or international in scope" even if the opinion did not indicate the scope of the business. 
  
  Your task concerns the first listed appellant. The nature of this litigant falls into the category "private business (including criminal enterprises)", specifically "financial institution". Your task is to determine what subcategory of business best describes this litigant.
choices: bank insurance savings and loan credit union other pension fund other financial institution or investment company unclear