ORDER DENYING PLAINTIFFS' MOTION FOR REHEARING

JERRY A. FUNK, Bankruptcy Judge.

This proceeding is before the Court on Plaintiffs' Motion for Rehearing with respect to the Court's Order Denying Plaintiffs' Motion for Summary Judgment and Entering Summary Judgment in Favor of Defendant (Doc. 19, Motion; see also Docs. 15, 17). Defendant has filed a response in opposition to the Motion (Doc. 20, Response). No reply brief has been filed. For the reasons that follow, the Motion will be denied.

A motion for reconsideration of a bankruptcy court order is generally treated as a motion to alter or amend the court's ruling under Rule 59(e) of the Federal Rules of Civil Procedure, as adopted by Bankruptcy Rule 9023. In re Investors Florida Aggressive Growth Fund, Ltd., 168 B.R. 760, 768 (Bankr. N.D. Fla. 1994). Only three grounds are available to support such a motion: (1) manifest error of fact; (2) manifest error of law; or (3) newly discovered evidence. Id. "A motion for reconsideration is not a vehicle to re-argue issues resolved by the court's decision or to make additional argument on matters not previously raised by counsel." Id.

Having reviewed the Motion (Doc. 19) and the Response (Doc. 20), as well as the Court's Order Denying Plaintiffs' Motion for Summary Judgment and Entering Summary Judgment in Favor of Defendant (Doc. 15), the Court finds no manifest error of law or fact, or newly discovered evidence to support the Motion. Accordingly, the Motion will be denied.

Based on the foregoing, it is ORDERED:

Plaintiffs' Motion for Rehearing (Doc. 19) is denied.