PER CURIAM:
After having reviewed the briefs and the record, we AFFIRM for essentially the reasons given by the learned bankruptcy judge in his Memorandum Opinion entered on September 12, 2007, 2007 WL 2713920. Pursuant to 5th Cir. R. 47.5, the court has determined that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5th Cir. R. 47.5.4.