                                                        [DO NOT PUBLISH]

             IN THE UNITED STATES COURT OF APPEALS

                    FOR THE ELEVENTH CIRCUIT
                     ________________________                  FILED
                                                      U.S. COURT OF APPEALS
                            No. 06-16610                ELEVENTH CIRCUIT
                                                           AUGUST 1, 2007
                        Non-Argument Calendar
                                                         THOMAS K. KAHN
                      ________________________
                                                              CLERK

         D.C. Docket Nos. 06-21054-CV-ASG & 00-40613-BKC-AJ

IN RE:    EXTENSIS MANAGEMENT, INC.,
          EVERSMILE DENTAL, INC.

                                              Debtors.
_____________________________________________________

EXTENSIS MANAGEMENT, INC.,
EVERSMILE DENTAL, INC.,

                                                    Plaintiffs-Appellants,

                                 versus

CHRISTIE'S INC.,

                                                    Defendant-Appellee.

                      ________________________

               Appeal from the United States District Court
                   for the Southern District of Florida
                     ________________________

                            (August 1, 2007)

Before ANDERSON, BARKETT and COX, Circuit Judges.
PER CURIAM:

      Extensis Management, Inc. and Eversmile Dental, Inc., Appellants, seek review

of the district court's judgment affirming the orders of the Bankruptcy Court which

allowed the claim of Christie's, Inc., Appellee.

      We have considered the briefs, and relevant parts of the record, and find no

reversible error. We conclude that the orders of the Bankruptcy Court were properly

affirmed for the reasons stated in the district court's well-reasoned opinion. (R.1-18.)

      AFFIRMED.




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