With no explanation, chose the best option from "A", "B", "C" or "D". debtor "cannot be viewed as 'the debtor' as that reference appears for the second time in the second sentence in subsection 554.9402(7) (Iowa stats.]." Id. at 27. This reasoning assumes two debtors though factually there is only one. The reasoning is therefore fundamentally flawed. 6 First Agri does not contend that it was actually misled by the debtors' change of name. It cites several ninth circuit cases for the proposition that a conclusion that a financing statement is "seriously misleading" does not require a finding that a creditor had actually been misled. In Re Thomas, Inc., 466 F.2d 51 (9th Cir. 1972); In Re Pacific Trencher & Equipment, Inc., 735 F.2d 362 (9th Cir. 1984). Respondents suggest that this is not a ease of a name change, but is rather a change in iden 1970) (<HOLDING>); In Re McCauley's Reprographics, Inc., 638

A: recognizing implied duty to market
B: holding that a contract for an exclusive agency to market a product contains an implied promise to use all reasonable efforts to market the product
C: holding that motor vehicle to be retained by chapter 13 debtor should be valued at the price the debtor could get for it in a free and open market ie its fair market value
D: holding brawns super market an insufficient listing where the debtor was wendall p brawn
D.