Joseph

MEMORANDUM *

Royal Plywood Co., LLP (“Royal Plywood”) appeals the decision of the Bankruptcy Appellate Panel (“BAP”), which reversed the bankruptcy court’s order denying Chapter 7 debtor John Amoroso Jr.’s motion objecting to a claim filed by Royal Plywood. We have jurisdiction under 28 U.S.C. § 158 (d)(1), and we reverse the BAP.

‘We independently review the bankruptcy court’s rulings on appeal from the BAP.” Law Offices of David A. Boone v. Derham-Burk (In re Eliapo), 468 F.3d 592, 596 (9th Cir.2006). The bankruptcy court’s conclusions of law are reviewed de novo and its factual findings are reviewed for clear error. See id.

Findings relating to offer and acceptance are reviewed for clear error. See Ah Moo v. A.G. Becker Paribas, Inc., 857 F.2d 615, 621 (9th Cir.1988). Findings regarding the intent of parties in forming a contract are also reviewed for clear error. See Sepulveda v. Pac. Maritime Ass’n, 878 F.2d 1137 , 1139 (9th Cir.1989). Whether a contract is ambiguous is a question of law reviewed de novo. See Miller v. United States, 363 F.3d 999, 1003-04 (9th Cir. 2004). Whether contract provisions are unconscionable is also an issue of law reviewed de novo. See Ting v.…