Case No. 07-10535-JS. December 20, 2007 MEMORANDUM OPINION GRANTING MOTION TO DISMISS CASE JAMES SCHNEIDER, Bankruptcy Judge This matter came before the Court upon the motion of Cooper Tuerk, LLP and Levy, Phillips Konigsberg, LLP to dismiss the instant Chapter 11 case. For the reasons stated, the motion will be granted. FINDINGS OF FACT 1. On January 18, 2007, Skeen, Goldman LLP ("Skeen Goldman" or "the debtor") filed the instant Chapter 11 bankruptcy case. 2. The debtor is a two-partner law firm