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In re: J.P.R. JEWELRY COMPANY, a California corporation, Chapter 11, Debtor

STIPULATION DISMISSING APPEAL OF ORDER AUTHORIZING AND APPROVING DEBTOR'S USE OF CASH COLLATERAL AND GRANTING ADEQUATE PROTECTION LIEN PURSUANT TO FEDERAL RULE OF BANKRUPTCY PROCEDURE 8001(c)(2); ORDER THEREON

CHARLES BREYER, District Judge

STIPULATION

On November 6, 2003, Comerica Bank ("Comerica") filed a Notice of Appeal in the above-captioned bankruptcy case to the United States District Court for the Northern District of California.

The Appeal which arose upon the filing of such Notice of Appeal (the "Comerica Appeal") was docketed on November 19, 2003, and the Record on Appeal was docketed on March 4, 2004, by the United States District Court for the Northern District of California.

Pursuant to the provisions of Rule 8001(c)(2) of the Federal Rules of Bankruptcy Procedure, Comerica, by and through its counsel of record, the Debtor, J.P.R. Jewelry Company, the Official Creditors' Committee, Jack R. Levine and the Office of the United States Trustee, by and through their counsel of record, hereby stipulate and agree that the Comerica Appeal shall be dismissed, with each party to bear its own costs.

ORDER

IT IS HEREBY ORDERED that:

1. The foregoing Stipulation between Comerica, the Debtor, the Official Creditors1 Committee, the Office of the United States Trustee and Jack Levine that the Comerica Appeal be dismissed pursuant to the provisions of 8001(c)(2) of the Federal Rules of Bankruptcy Procedure is approved; and

2. The Comerica Appeal is dismissed pursuant to the provisions of Rule 8001(c)(2) of the Federal Rules of Bankruptcy Procedure, with each party to bear its own costs.

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IN RE J.P.R. JEWELRY COMPANY
(Apr 23, 2004)