MEMORANDUM **
Weinstein, Eisen & Weiss (‘WEW”), an administrative creditor, appeals the decision of the Bankruptcy Appeals Panel (“BAP”) affirming the bankruptcy court’s order denying reconsideration of its order granting Johnson & Johnson Finance Corporation’s (“JJFC”) motion to lift the automatic stay.1 WEW also appeals the BAP’s decision affirming the bankruptcy court’s order overruling WEW’s objection to the same order. We have jurisdiction pursuant to 28 U.S.C. § 158(d), and we affirm.
Because WEW is a “person aggrieved” who was “directly and adversely affected pecuniarily” by the bankruptcy court’s order, WEW has standing to appeal.2 However, the bankruptcy court did not abuse its discretion in denying WEW’s motion for reconsideration because WEW’s failure to oppose JJFC and the IRS’s motion for stay relief and for abandonment of assets was strategic rather than inadvertent.3
Finally, the bankruptcy court did not abuse its discretion in overruling WEW’s objection to its order granting the stay and abandonment motion for WEWs failure to oppose the motion or appear at the hearing.4
WEW’s remaining contentions lack merit.
AFFIRMED.