In re: Speyside Holdings LLC d/b/a Speyside Sand & Stone, Speyside Holdings II LLC, CEM III LLC, SGD Group Holdings II LLC, SGD Group Holdings III LLC, SRG Horseblock II LLC, and SRG Horseblock IV LLC

CourtUnited States Bankruptcy Court, E.D. New York
DecidedMay 21, 2026
Docket8-26-70730
StatusUnknown

This text of In re: Speyside Holdings LLC d/b/a Speyside Sand & Stone, Speyside Holdings II LLC, CEM III LLC, SGD Group Holdings II LLC, SGD Group Holdings III LLC, SRG Horseblock II LLC, and SRG Horseblock IV LLC (In re: Speyside Holdings LLC d/b/a Speyside Sand & Stone, Speyside Holdings II LLC, CEM III LLC, SGD Group Holdings II LLC, SGD Group Holdings III LLC, SRG Horseblock II LLC, and SRG Horseblock IV LLC) is published on Counsel Stack Legal Research, covering United States Bankruptcy Court, E.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
In re: Speyside Holdings LLC d/b/a Speyside Sand & Stone, Speyside Holdings II LLC, CEM III LLC, SGD Group Holdings II LLC, SGD Group Holdings III LLC, SRG Horseblock II LLC, and SRG Horseblock IV LLC, (N.Y. 2026).

Opinion

UNITED STATES BANKRUPTCY COURT FOR PUBLICATION EASTERN DISTRICT OF NEW YORK -----------------------------------------------------------X In re: Chapter 11 SPEYSIDE HOLDINGS LLC d/b/a SPEYSIDE SAND & STONE, Case No. 26-70730-spg SPEYSIDE HOLDINGS II LLC, CEM III LLC, (Jointly Administered) SGD GROUP HOLDINGS II LLC, SGD GROUP HOLDINGS III LLC, SRG HORSEBLOCK II LLC, and SRG HORSEBLOCK IV LLC,

Debtors. -----------------------------------------------------------X

MEMORANDUM DECISION

Appearances:

BFSNG LAW GROUP, LLP Counsel to the Debtors and Debtors-in-Possession 6851 Jericho Turnpike, Suite 250 Syosset, New York 11791 By: Gary C. Fischoff, Esq.

THE LAW OFFICES OF ROBERT DEL COL, ESQ. Special Counsel to the Debtors and Debtors-in-Possession 550 Route 111 Hauppauge, New York 11787 By: Robert Del Col, Esq.

SQUIRE PATTON BOGGS (US) LLP Counsel to SpeyLo Holdings, LLC 1120 Avenue of the Americas, 13th Floor New York, New York 10036 By: Katherine R. Catanese, Esq. SQUIRE PATTON BOGGS (US) LLP Counsel to SpeyLo Holdings, LLC 2550 M Street, N.W. Washington, D.C. 20037 By: Christopher Giaimo, Esq.

WESTERMAN BALL EDERER MILLER ZUCKER & SHARFSTEIN, LLP Counsel to Greg S. Zucker, Esq., Receiver 1201 RXR Plaza Uniondale, New York 11556 By: Thomas A. Draghi, Esq.

BARCLAY DAMON LLP Counsel to Amalgamated Suncoast Portfolio, LLC 555 Long Wharf Drive, Sixth Floor New Haven, Connecticut 06511 By: Ilan Markus, Esq.

WILLIAM K. HARRINGTON, UNITED STATES TRUSTEE FOR REGION 2 Office of the United States Trustee Alfonse M. D’Amato Federal Courthouse 560 Federal Plaza, Room 560 Central Islip, New York 11722 By: Christine H. Black, Esq. TABLE OF CONTENTS

I. INTRODUCTION………………………………………………………………….......1 II. SELECTED BACKGROUND………………………………………………………….2 III. DISCUSSION…………………………………………………………….……….…….7 A. The Admissibility of the Receiver Reports Prepared by Howard Cohen………..7 B. The Motion in Limine…………………………………………………………….9 C. The Chapter 11 Trustee Motion………………....................................................11 1. Speylo Is a Party in Interest with Standing, and the Court Is Barred by the Rooker-Feldman Doctrine from Deciding Otherwise………………………………………………………………..11 2. Bankruptcy Code § 1104……………………………………….....…..…14 a. Bankruptcy Code § 1104(a)(1)…………………….……….........15 b. Bankruptcy Code § 1104(a)(2)…………………………..…..…..19 i. Trustworthiness of the Debtors……………….…..…..….20 ii. The Debtors’ past and present performance and prospects for reorganization…………………….…..21 iii. Confidence of creditors…………………………….….…23 iv. Benefits of appointing a trustee versus costs………..…...23 D. Excusing the Receiver from Compliance with Bankruptcy Code § 543………...24 IV. CONCLUSION………………………………………………….….……………….…..27 THE HONORABLE SHERYL P. GIUGLIANO UNITED STATES BANKRUPTCY JUDGE

I. INTRODUCTION Before the Court are a series of motions in the jointly administered chapter 11 cases of debtors (collectively, the “Debtors”): Speyside Holdings LLC d/b/a Speyside Sand & Stone (“Speyside Holdings”); Speyside Holdings II LLC; CEM III LLC; SGD Group Holdings II LLC; SGD Group Holdings III LLC; SRG Horseblock II LLC; and SRG Horseblock IV LLC. The main motion [ECF No. 25] (the “Chapter 11 Trustee Motion”) is by SpeyLo Holdings, LLC (“SpeyLo”), the Debtors’ secured lender, seeking entry of an order: (i) appointing a chapter 11 trustee for the Debtors’ cases pursuant to section 1104(a) of title 11, United States Code (the “Bankruptcy Code”); and (ii) otherwise excusing Gregory S. Zucker, in his capacity as receiver appointed in a state court foreclosure proceeding, from turning over property to the Debtors pursuant to Bankruptcy Code § 543(d). Creditor Amalgamated Suncoast Portfolio, LLC filed a statement in support of the Chapter 11 Trustee Motion [ECF No. 57]. The Debtors opposed the Chapter 11 Trustee Motion [ECF No. 43]. In addition to the contested Chapter 11 Trustee Motion: (i) SpeyLo filed a motion in limine [ECF No. 47] (the “Motion in Limine”) seeking to exclude certain evidence and argument from the hearing on the Chapter 11 Trustee Motion; and (ii) a discovery dispute arose during the hearing on the Chapter 11 Trustee Motion over the admissibility of certain letters filed in the state court foreclosure proceeding by Mr. Zucker’s predecessor, the original receiver [SpeyLo Ex. C], which SpeyLo sought to include in the record. Hearings on these matters took place on March 11,

12, 16, 23, 24 and 26, 2026 (collectively, the “Hearings”). Upon careful review of the record and thoughtful consideration of the arguments raised by the parties, the Court finds that, for the reasons to be set forth, the Chapter 11 Trustee Motion is DENIED without prejudice, and the Motion in Limine is DENIED as moot. Last, Speylo’s Exhibit C, which consists of letter reports to the state court from the original receiver, is admissible under the business records exception to hearsay pursuant to rule 803(6) of the Federal Rules of Evidence (the “Evidence Rules”). II. SELECTED BACKGROUND

Speyside Holdings, Speyside Holdings II LLC, and CEM III LLC cumulatively own approximately 199 acres in Highland Mills, New York (the “Quarry”), on which Speyside Holdings operates a stone quarry. In February 2020, Speyside Holdings borrowed approximately $14 million (the “Loan”) from Nebari National Resources Credit Fund L.P. (“Nebari”)1, Speylo’s predecessor in interest. The documents to the transaction are: the Loan Agreement, effective as of February 25, 2020, between Nebari and the Debtors (the “Loan Agreement”) [SpeyLo Ex. L]; the Mortgage, Consolidation, Extension and Modification Agreement (the “Mortgage”), dated February 10, 2020, and the amendments thereto [SpeyLo Ex. K]; and the Consolidated, Restated and Amended Promissory Note (“Note”), dated March 6, 2020 [SpeyLo Ex. K]. The Loan is secured by a first mortgage lien on the Quarry. As additional collateral for the Loan: (i) Eugene

Fernandez, a principal of the Debtors, personally guaranteed the Loan; and (ii) SGD Group Holdings II LLC, SGD Group Holdings III LLC, SRG Horseblock II LLC, and SRG Horseblock IV LLC granted second mortgage liens on several parcels of vacant land located in Yaphank, New York (the “Yaphank Properties,” and together with the Quarry, the “Properties”). Nebari was also granted a lien on the Debtors’ assets [see Speylo Ex. L]. In September 2021, upon the occurrence of an alleged monetary default under the Loan Agreement, Nebari commenced a foreclosure action (the “Foreclosure Action”) in New York State Supreme Court, Suffolk County (the “State Court”) [see SpeyLo Ex. A]. On April 7, 2022, Nebari

1 The Court shall sometimes refer to Nebari and Speylo as the “Lender”. assigned its interest in the Loan to SpeyLo pursuant to an Assignment and Assumption Agreement (the “Assignment Agreement”) [Debtors’ Ex. 2]. The Assignment Agreement assigns the Loan from Nebari to SpeyLo, effective April 7, 2022, and includes an assignment of “all of [Nebari’s] rights and obligations in its capacity as a Lender under the Loan Agreement and any other

documents or instruments delivered pursuant thereto.” [Id.]. On May 3, 2023, the State Court entered an order (the “First Receiver Order”) granting Nebari’s motion to appoint a receiver (the “Receiver”) to oversee the Quarry business, naming Howard Cohen as the Receiver [see SpeyLo Ex. A]. Mr. Cohen stepped down from this role, but as of the Petition Date a Receiver was still in place. In the First Receiver Order, Mr. Cohen was authorized to continue, manage and operate the Properties. The First Receiver Order also directed that the Debtors remain on the Properties, continue to manage and operate the Properties, and only be removed by further order of the State Court or by agreement.

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In re: Speyside Holdings LLC d/b/a Speyside Sand & Stone, Speyside Holdings II LLC, CEM III LLC, SGD Group Holdings II LLC, SGD Group Holdings III LLC, SRG Horseblock II LLC, and SRG Horseblock IV LLC, Counsel Stack Legal Research, https://law.counselstack.com/opinion/in-re-speyside-holdings-llc-dba-speyside-sand-stone-speyside-holdings-nyeb-2026.