Sequoia Companies, LLC's unopposed petition for approval of transfer of structured settlement payment rights belonging to Anthony Gordon is denied. The Court cannot find, based on the record before it, that is in the payee's best interest to spend a portion of the transferred funds to support his mother, particularly in light of the fact that the payee's brother is already receiving funds to support the mother.

IT IS SO ORDERED.

This ruling is the order of the Court, filed as of this date. No formal order is required.