Harris Beach LLP (David M. Capriotti, Lee E. Woodard, of counsel), Syracuse, NY, for debtor., Menter, Rudin & Trivelpiece, P.C. (Mitchell J. Katz, Esq., Jeffrey A. Dove, Esq., of counsel), Syracuse, NY, for Vestin Mortgage, Inc., Lackey Hershman LLP (Deborah Deitsch-Perez, Esq., of counsel), Dallas, TX, for All Vernon Acquisition, LLC., The Towne Law Offices, P.C. (Michael Rhodes-Devey, Esq., James T. Towne, Esq.), Albany, NY, for Jeffrey Gural., Pryor Cashman Sherman & Flynn LLP (Tina Niehold Moss, Esq., Dallas L. Al-baugh, Esq., of counsel), New York City, for Raceway Ventures, LLC., Green & Seifter, PLLC (Michael J. Ba-lanoff, Esq., of counsel), Syracuse, NY, for Harness Horse Association of Central New York., Hancock & Estabrook, LLP (Stephen A. Donato, Esq., of counsel), Syracuse, NY, for Official Committee of Unsecured Creditors., Me Namee, Lochner, Titus & Williams (Peter A. Pastore, of counsel), Albany, NY, for The Renaissance Companies, Inc., Esq., Bond, Schoeneck & King, PLLC (Joseph Zagraniczny, Esq., of counsel), Syracuse, NY, for VIP Structures, Inc., Costello, Cooney & Fearon, PLLC (Anthony R. Hanley, Esq., of counsel), for County of Oneida., E. Lisa Tang, Esq., Delmar, NY, for Dominick Giambona., Simpson Thacher & Bartlett (James G. Gamble, Esq., of counsel), New York City, for § 1104 Trustee Richard Breeden., Guy A. Van Baalen, Esq., Utica, NY, Assistant U.S. Trustee.