JOHN THOMAS, Bankruptcy Judge
On June 9, 2003, the Trustee filed a Motion to Allocate Funds Between the two abovecaptioned Estates. In short, the Trustee requests the Court to enter an Order authorizing him to allocate all funds on hand as he set forth in the underlying Motion with 64.73 percent of all monies allocated to Old Summit Manufacturing, LLC and 35.27 percent of the funds allocated to Summit Alabama, LLC. This Motion was met by one Objection by Cozen O'Connor, counsel for Old Summit Manufacturing, LLC and Summit Alabama, LLC. The essence of the Objection is that of the $124,087.88 forwarded to the Trustee by Cozen O'Connor, only $100,000.00 represented monies held by Cozen O'Connor belonging to the Debtors' estates with the remaining $24,087.88 representing monies held by Cozen O'Connor in escrow for the payment of the Debtors' professional fees pursuant to a certain Stipulation granting relief from the automatic stay and funding the Chapter 7 liquidation between the Debtors and the bank group. This Stipulation was approved by Order of this Court dated February 5, 2003.
The evidence submitted in support of the Motion to Allocate Funds was by way of testimony by Robert Caster, a partner with the accounting firm of Concannon, Gallagher, Miller Company. Cozen O'Connor presented the Court with no real opposition to Mr. Caster's opinions and findings. The Court finds the testimony of Mr. Caster credible and accepts his conclusions. The Court will grant the Trustee's Motion to Allocate Funds Between the Estates with one exception — that this determination does not impact the $24,087.88 currently held by the Trustee which funds represent monies that were previously held by Cozen O'Connor in escrow for the payment of the Debtors' professional fees. Those funds should be held by the Trustee pending the outcome of several objections to fee applications filed by Cozen O'Connor and various preferential transfer and fraudulent conveyance adversary proceedings currently pending against Cozen O'Connor.