Daniel P. Luker, Sulloway, Hollis & So-den, Concord, N.H., for New England Financial., Karen M. Shea, Scotch & Zalinsky, Manchester, N.H., Robert E. Murphy, Wadleigh, Starr, Peters, Dunn and Chiesa, Manchester, N.H., for Comfort Air Systems, Inc., George Collins, Manchester, N.H., for Partition Co., Inc., Steven B. Levine, Brown, Rudnick, Freed & Gesmer, Boston, Mass., for First Service Bank for Savings., William C. Sheridan, Londonderry, N.H., for Dean’s Floor Covering., Elizabeth A. Ryan, Manchester, N.H., for U.S. Land Development Corp., Stephen G. Hermans, Holland, Donovan, Beckett, Welch & Hermans, P.A., Exeter, N.H., for Wayne J. Griffin Elec. Co., R. Timothy Phoenix, Portsmouth, N.H., for creditor, Shames & McEachem, P.A., Dennis G. Bezanson, South Portland, Me., Trustee.