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the Ninth Circuit BAP focused on the fact that the tenant had obtained the letter of credit for the landlord by pledging a certificate of deposit in an identical amount as collateral for its reimbursement obligation to the issuing bank. 25 Judge’s Klein’s analysis is a concurrence rather than a dissent because the letter of credit at issue in Mayan Networks peculiarly required the landlord to receive, hold and apply the proceeds of the letter of credit as though they were a security deposit. 27 The “seamless web” that Judge Klein articulates so well seems to collapse at this point through legislative fiat. The company's filing status is listed as Automatic Dissolution and its File Number is 229905. The Registered Agent on file for this company is Timothy J. Many years later, the tenant filed bankruptcy, proposing to pay the landlord’s allowed claim in full after application of the landlord’s cap. Among the issues on appeal was whether the proceeds of the letter of credit should be treated like a security deposit, reducing the landlord’s cap. at 299 (“it is clear that security deposits are to be applied after the §502(b)(6) cap...”).