Written Opinion signed on 6/23/2009 Regarding Order Approving Debtor's Motion Seeking (A) Authorization to (I) Use Cash Collateral of the Prepetition Secured Lenders, (II) Obtain Postpetition Financing and (III) Provide Adequate Protection to the Prepetition Secured Lenders, and (B) Authorizing Debtors to Enter into, and Approving, an Accommodation Agreement with Certain Customers. (related document(s)[29])