Hoffman

U.S. BANKRUPTCY COURT □□□□

NORTHERN DISTRICT OF CALIFORNIA □□□□ □□□□

Qs Gis 4 & □□□□□□□□ The following constitutes the Memorandum Decision of the Court. Signed: February 23, 2021 3

LOY

6 RogerL.Efremsky = U.S. Bankruptcy Judge 8 UNITED STATES BANKRUPTCY COURT

NORTHERN DISTRICT OF CALIFORNIA

OAKLAND DIVISION RE Case No. 18-10665 RLE ' SONOMA WEST MEDICAL CENTER, INC. Debtor, Chapter 7 14 1S AP NO. 19-01030 TIMOTHY W. HOFFMAN, Trustee Bankruptcy of the Estate of SONOMA || WEST MEDICAL CENTER, INC., Plaintiff,

SONOMA SPECIALTY HOSPITAL, LLC,

|| AMERICAN ADVANCED MANAGEMENT

GROUP, INC., GURPREET SINGH,

21 Defendants. 22 MEMORANDUM DECISION FOLLOWING TRIAL ON THRESHOLD ISSUE Before the court for decision is what has been described as the "Threshold Issue"; 25 || specifically, who owns the accounts…