Geraldine Karonis, Manchester, NH, for US Trustee., Patrick F. Harrigan, Portsmouth, NH, for Debtor Peter L. Walker., Victor Dahar, Chapter 7 Trustee, Manchester, NH., Keith R. Jacques, Jensen Baird Gardner & Henry, Biddeford, ME, for York River Lobster Trap Co., Marc L. Van De Water, Thomas, Utell, Van De Water & Raiche, Manchester, NH, for Debtors Lawrence & Elaine Emerton., W. James Doyle, Cloutier, Beliveau & Fra-dette, Manchester, NH, for the Cadle Company., Stan Hawthorne, Hawthorne Law Center, P.C., Rochester, NH, for Debtors Dean & Elaine Gould., Richard Craven, Chapter 7 Trustee, Tyngsboro, MA., American Frozen Foods, Loren H. Rosson Jr., Spaloss & Rosson, Nashua, NH, for Added Creditor., Barry Levine, Wakefield, MA, for Debtor Ronald A Nastasi, Sr., Jeffrey Schreiber, Chapter 7 Trustee, Sehreiber & Associates, Danvers, MA., General Electric Supply Co. and Wesco Supply Co., Jay M. Niederman, Niederman & Stanzel, Manchester, NH, for Added Creditors., Raymond J. DiLueci, Concord, NH, for Debtor Anne Arnold., Timothy C. Day, Hampton Falls, NH, for Rockland Trust Co., Chris J. Seufert, Franklin, NH, for Debtor James L. LaPlante., Steven Notinger, Chapter 7 Trustee, Don-chess & Notinger, Nashua, NH., Randall W. Lane, Lane & Bentley, Keene, NH, and John P. Rab, Rab & Neiman, P.A, Keene, NH, for Debtors Michael and Wanda Kirker., Dennis Bezanson, Chapter 7 Trustee, Portsmouth, NH., William Gannon, Wadliegh, Starr, Peters, Dunn, & Chiesa, Manchester, NH, for Debtors George and Arlene Culotta., Richard Errieola, Chapter 7 Trustee, Richard Errieola Company, Inc., Sutton, MA., Thomas Morgan, Salem, NH, and Frank Y. Hekiman, Salem, NH, for Debtor Thomas H. Whittaker., Mae J. Lew, Boston, MA, for IRS., David Broderick, Concord, NH, Office of the U.S. Attorney.