The Court denied the debtor's discharge based on the United States Trustee's complaint objecting to entry of discharge because the debtor failed to divulge information about the loss or deficiency of his assets to which his creditors are entitled under 11 U.S.C. § 727(a)(5), and the debtor failed to maintain corporate books and records or to provide the location of any such records under 11 U.S.C. § 727(a)(3) thereby preventing the United States Trustee from ascertaining the corporation's true value and the true financial condition of the debtor.