Harris Beach LLP (Lee E. Woodard, Esq., of counsel), Syracuse, NY, for Debt- or., Menter, Rudin & Trivelpiece, P.C. (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., of counsel), Albany, NY, for Jeffrey Gural., Pryor Cashman Sherman & Flynn LLP (Tina Niehold Moss, 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., Bond, Schoeneck & King, LLP (Camille Hill, Esq., of counsel), Syracuse, NY, for Official Committee of Unsecured Creditors., 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), Syracuse, NY, for County of Oneida., E. Lisa Tang, Esq., Delmar, NY, for Dominick Giambona., Guy A. Van Baalen, Esq., Utica, NY, Assistant U.S. Trustee.