O R D E R AND NOW, this 20th day of December, 2011, upon consideration of the Debtors’ Objection to the Proof of Claim of Tranquility Master Fund, Ltd., and for the reasons set forth in the accompanying Memorandum Opinion, it is hereby ORDERED that Tranquility has sufficiently stated a claim against the Debtors; and it is further ORDERED that the Debtors have not stated a basis for its subordination. BY THE COURT: Mary F. Walrath United States Bankruptcy Judge