                 UNITED STATES COURT OF APPEALS
                      FOR THE FIFTH CIRCUIT


                      _______________________

                           No. 98-40899
                      _______________________


In The Matter Of: GARRETT & ASSOCIATES INCORPORATED,

                                                          Debtor,
                      _______________________

H. E. BUTT GROCERY COMPANY; H. E. BUTT CONSTRUCTION,

                                                       Appellants,

                              versus

INTERNATIONAL BANK,

                                                        Appellee.

_________________________________________________________________

           Appeal from the United States District Court
                for the Southern District of Texas
                           (C-97-CV-669)
_________________________________________________________________

                           July 13, 1999

Before JONES, STEWART, and DENNIS, Circuit Judges.

PER CURIAM:*

          The court has considered this appeal in light of the

briefs, oral argument and pertinent portions of the record. Having

done so, we find neither any clear error of fact nor reversible

error of law, and we affirm for essentially the reasons stated by

the district and bankruptcy courts.

          AFFIRMED.

     *
       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this opinion should not be published and is not precedent except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.
