EILEEN HOLLOWELL, Bankruptcy Judge
On June 26, 2003, came on for trial on the merits the above Adversary Complaint to determine whether the federally insured student loans taken out by Jose H. Cota, Plaintiff, are dischargeable pursuant to 11 U.S.C. § 523(a)(8). Plaintiff, Jose H. Cota, appeared in person and through Attorney, Ronald Ryan. Defendant, Educational Credit Management Corporation, a non-profit corporation, appeared through their counsel of record, Attorney, Madeleine C. Wanslee, Gust Rosenfeld P.L.C. After trial was concluded, the Court considered the evidence and the arguments of counsel, and in accordance with the reasoning, findings of fact and conclusions of law of the Court in its Memorandum Decision, dated August 11, 2003, all of which are incorporated herein, found that Plaintiff was entitled to relief as prayed for in its Complaint, due to undue hardship. Accordingly, it is hereby,
ORDERED, ADJUDGED AND DECREED, that the student loans of Jose H. Cota, federally insured by the United States Department of Education, later assigned to Educational Credit Management Corporation, are held not excepted from discharge due to undue hardship, pursuant to 11 U.S.C. § 523(a)(8). Accordingly, upon the entry of the Discharge in Bankruptcy Case No. 4-00-04064-TUC-EWH, said student loans shall be discharged along with the other dischargeable debts of Jose H. Cota and Sandra M. Cota, Debtors.