IN RE FOREST HILL FUNERAL HOME MEMORIAL PARK

TERRENCE L. MICHAEL, United States Bankruptcy Judge.

THIS MATTER comes before the Court pursuant to the Motion of the Tennessee Department of Commerce Insurance for § 305 Abstention and Dismissal or § 1112 Dismissal of Chapter 11 Case or in the Alternative to Transfer Venue (the "Motion"). An evidentiary hearing on the Motion was held on March 12, 2007. The issues having been duly considered and a decision having been reached, for the reasons set forth in the Memorandum Opinion filed concurrently herewith,

IT IS HEREBY ORDERED that this Chapter 11 bankruptcy case be, and the same hereby is, dismissed.

IT IS FURTHER ORDERED that the Clerk of this Court shall cause a copy of this Order to be served upon all creditors and parties in interest.