Mann

On November 13, 1935, the Pacific Land' & Cattle Company filed a debtor’s petition for corporate reorganization under section 77B of the Bankruptcy Act, 11 U.S.C.A. § 207 , in the United States District Court for the Southern District of California, Southern Division. On the same day the court entered an order approving the petition and appointing Frank L. Lathrop temporary trustee.

On April 26, 1938, William Mann, the appellant, filed with the trustee a creditor’s claim for $3,400 and interest. The claim is based upon an indebtedness evidenced by a promissory note executed January 11, 1922 by the Pacific Land & Cattle Company in favor of J. S. Snyder, for the sum of $2,500 with interest at 7 per cent, payable in three years, payment thereof guaranteed in writing by G. A. Lathrop, and upon certain alleged promises or acknowledgments in writing made by the debtor after the statute of limitations had run upon the promissory note. The acknowledgments or promises specified in the proof of the unsecured debt were contained in four letters dated October 1, 1934, August 6, 1935, February 7, 1936, and June 16, 1936, respectively. It will be observed that the two letters of 1936 were…