| |  | | accounting or a request regarding a list of collateral or |  | statement of account under Section 9-210 [Maine cite section 9- |  | 1210].   However, under subsection (f) [Maine cite subsection |  | (6)], a person has a reasonable excuse for the failure if the |  | person never claimed an interest in the collateral or obligations |  | that were the subject of the request. | 
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 |  | |  | 6.  Estoppel.  Subsection (g) [Maine cite subsection (7)] |  | limits the extent to which a secured party who fails to comply |  | with a request regarding a list of collateral or statement of |  | account may claim a security interest. | 
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 |  | | §9-1626.__Action in which deficiency or surplus is in issue | 
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 |  | |  | (1)__In an action arising from a transaction, other than a |  | consumer transaction, in which the amount of a deficiency or |  | surplus is in issue, the following rules apply. | 
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 |  | | (a)__A secured party need not prove compliance with the |  | provisions of this part relating to collection, enforcement, |  | disposition or acceptance unless the debtor or a secondary |  | obligor places the secured party's compliance in issue. | 
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 |  | | (b)__If the secured party's compliance is placed in issue, |  | the secured party has the burden of establishing that the |  | collection, enforcement, disposition or acceptance was |  | conducted in accordance with this part. | 
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 |  | | (c)__Except as otherwise provided in section 9-1628, if a |  | secured party fails to prove that the collection, |  | enforcement, disposition or acceptance was conducted in |  | accordance with the provisions of this part relating to |  | collection, enforcement, disposition or acceptance, the |  | liability of a debtor or a secondary obligor for a |  | deficiency is limited to an amount by which the sum of the |  | secured obligation, expenses and attorney's fees exceeds the |  | greater of: | 
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 |  | | (i)__The proceeds of the collection, enforcement, |  | disposition or acceptance; or | 
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 |  | | (ii)__The amount of proceeds that would have been |  | realized had the noncomplying secured party proceeded |  | in accordance with the provisions of this part relating |  | to collection, enforcement, disposition or acceptance. | 
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 |  | | (d)__For purposes of paragraph (c), subparagraph (ii), the |  | amount of proceeds that would have been realized is equal to |  | the sum of the secured obligation, expenses and attorney's | 
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