/raid1/www/Hosts/bankrupt/TCREUR_Public/001204.mbx      T R O U B L E D   C O M P A N Y   R E P O R T E R     

                        E U R O P E

         Monday, December 4, 2000, Vol. 1, No. 147


                        Headlines

B E L G I U M

LERNOUT & HAUSPIE: Technically Insolvent
LERNOUT & HAUSPIE: Banking Consortium to Make Statement Shortly


B U L G A R I A

DUNAVIA AD: Rousse Companies Faces Financial Crisis


C Z E C H   R E P U B L I C

MASOKOMBINAT MARTINOV:  Meat Producer Files for Bankruptcy


E S T O N I A

FAKTO: Siimsen Must Make Takeover Offer to Small Holders


G E R M A N Y

BAST-BAU GMBH: Property Construction Company Files for Insolvency
HITZLER-WERFT GMBH: Shipyard and Factory Files for Insolvency
SPAR HANDELS: Shareholders Plan Revolt


I T A L Y

SOCIETA ESERCIZIO: Shipyard Collapses, Around L300 Billion Losses


L A T V I A

LATVENERGO: Electricity Utility Up for Sale in 2002


S P A I N

JOTSA: Presents a Viability Agreement, Debts of 56.6m Euros
PASCUAL HERMANOS: Dole Food Faces Continuous Losses


U N I T E D   K I N G D O M

ABACUS SEAFOODS: Fish Firm Put into Administration
BRITISH TELECOM: Loses Technology Chief
DIRECT DEBT: Court Order to Wind Up Debt Advisory Company
GB RAILWAYS: Threaten with Insolvency
OSPREY COMMUNICATIONS:  Posts Pre-Tax Loss of 1.39 Million Pounds

RECKITT & COLMAN: Liquidation Proceedings
REDDITCH SIDINGS: Liquidation Proceedings
REDDITCH TACKLE: Liquidation Proceedings
SELECT FASHIONS: Liquidation Proceedings
SEMA: Director Quits 'Over Share Deals'

SEMA: Watchdog Probes Director's Share Deals
SEMA: Awaits FSA Verdict on Director Share Sales
SCOTIA:  Cash-strapped Biotechnology Company Faces US Regulators
SHEFFIELD SIDINGS: Liquidation Proceedings
STAMPITON LABELS: Liquidation Proceedings

STAMPITON PRESS: Liquidation Proceedings
TIPTON SIDINGS: Liquidation Proceedings
TOP CAT: Liquidation Proceedings
TORPENHILL LTD: Liquidation Proceedings
YORKSHIRE SIDINGS: Liquidation Proceedings


=============
B E L G I U M
=============

LERNOUT & HAUSPIE: Technically Insolvent
----------------------------------------
AFX (UK) noted last week that Lernout and Hauspie is technically
insolvent and its bankers are to decide whether it should file
for bankruptcy or sell off some of its assets. A concrete offer
is on the table for part of the company.


LERNOUT & HAUSPIE: Banking Consortium to Make Statement Shortly
---------------------------------------------------------------
Lernout & Hauspie's banking consortium led by KBC Bank &
Insurance Holding Co expects to make a statement shortly, a KBC
spokesman said. Lernout & Hauspie filed a Chapter 11 petition for
reorganization protection under the U.S. bankruptcy code seeking
protection from its creditors in the U.S. and Belgium. A Fortis
official said his bank also plans a statement on its exposure and
provisions. KBC said it does not see Lernout & Hauspie having a
major impact on its profit growth this year, AFX (UK) noted last
week.


===============
B U L G A R I A
===============

DUNAVIA AD: Rousse Companies Faces Financial Crisis
---------------------------------------------------
PARI Daily reported last week that the property of the largest
canning factory in the Rousse region, Dunavia AD, was put out on
the counter last December by the insolvent company's receiver in
an effort to cover a debt of BGN 162,000 to the regional
electricity provider Elektrosnabdyavane AD. A debt of BGN 1.3
million to the Toplofikacia central heating company may lead the
Dunavska Koprina AD silk manufacturer to insolvency too. The
company's majority stockholder, Mark Lieberman of Germany is
expected to offer an acceptable installment plan to cover the
debt.


===========================
C Z E C H   R E P U B L I C
============================

MASOKOMBINAT MARTINOV:  Meat Producer Files for Bankruptcy
----------------------------------------------------------
Czech A.M. reported last week that due to insolvency,
Masokombinat Martinov joined four smaller creditors in filing for
its bankruptcy. The meat processor owes Kc 800 mln and expects
2000 losses in excess of 250 million.


=============
E S T O N I A
=============

FAKTO: Siimsen Must Make Takeover Offer to Small Holders
--------------------------------------------------------
BNS & Euromoney noted last week that in accordance with the
securities market law, Leho Siimsen, chairman of the Fakto
supervisory council, must make a takeover offer to outstanding
Fakto stock, as he gained a dominating influence of the company
by his purchase of a share package.

Uhispank capital markets strategist Aivo Kangus said it is
logical to wait for a takeover offer or a legal justification if
this does not place. "I would expect a public offer and
withdrawal from the stock market," Kangus said. Kangus said there
was no financial sense quoting Fakto on the stock market at the
present shareholders' structure.

Autoinvesteeringute OU (Automobile Investements) acquired 46
percent of shares in Fakto in a third market deal of 17.34
million kroons (USD 954,00) on November 20. Earlier Siimsen owned
27 percent of shares in Fakto and the purchase swelled the
proportion of the shares held either by Siimsen or companies
connected with him to 73 percent. Fakto's other shareholders are
Uhispanga Varahalduse AS (Uhispank Asset Management) with 12
percent and Miler Ltt. with 8 percent. Nearly 63 small
shareholders own 6.2 percent of the shares, BNS noted.


=============
G E R M A N Y
=============

BAST-BAU GMBH: Property Construction Company Files for Insolvency
-----------------------------------------------------------------
Erkrath-based Bast-Bau GmbH, property construction company, has
filed for insolvency at the Wuppertal district court, Frankfurter
Allgemeine Zeitung reported last week. Although a restructuring
program was started, it is thought that it came too late.


HITZLER-WERFT GMBH: Shipyard and Factory Files for Insolvency
-------------------------------------------------------------
The owner of shipyard and machine factory Hitzler-Werft GmbH & Co
KG (Lauenburg) has filed for insolvency. The yard has seen losses
and a drop in orders and its future is unclear. It currently
employs 160 people. The insolvency administrator is Walter
Peters, Frankfurter Allgemeine Zeitung reported last week.


SPAR HANDELS: Shareholders Plan Revolt
--------------------------------------
Germany's fifth-largest food retailer, Spar Handels AG, faces a
revolt from small shareholders if its balance sheet shows a net
loss again this year, Handelsblatt reported last week. According
to people familiar with the situation, a group of shareholders
has come together, united by a common dissatisfaction with the
recent progress of the share price. This group is said to be
looking at the different ways in which it can exert pressure on
Spar chief executive Arwed Fischer and its main shareholder,
France's Intermarche including calling an extraordinary general
meeting of shareholders to re-elect a supervisory board, or
ordering that the company file for liquidation.

The dissatisfied shareholders will be able to get to work before
the next annual general meeting of shareholders. Dirk Unrau of
shareholder lobby DSW points out that a net loss will make this
the second consecutive year for which the group has been unable
to issue a dividend. Last year, Spar incurred an operating loss
of DM279 million at group level, and the quarterly figures it has
presented so far suggest that an operating loss is again on the
cards for this year. But full balance-sheet details have not been
provided for the year so far, so it is not known whether an
operating loss is likely to translate to a full net loss,
Handelsblatt noted.


=========
I T A L Y
=========

SOCIETA ESERCIZIO: Shipyard Collapses, Around L300 Billion Losses
-----------------------------------------------------------------
Societa Esercizio Cantieri (SEC), the Italian shipyard company of
Viareggio, was declared bankrupt by the court of Lucca, La Stampa
& World Reporter noted last week. Considered one of Italy's
largest shipyards, SEC collapsed due to a loss of around L300bn.

The company employed 207 workers directly and a further 500
people in linked activities. The workers were paid up as an
agreement sealed between the trade union and the banks.


===========
L A T V I A
===========

LATVENERGO: Electricity Utility Up for Sale in 2002
---------------------------------------------------
BNS & Euromoney noted yesterday that the electricity utility
company Latvenergo could return for privatization in 2002, the
Latvian Privatization Agency (LPA) director general predicted.
Naglis said that the privatization could resume in the near
future if there is support from the politicians. After the
referendum on non-privatization of Latvenego, the electricity
utility was exempt from the list of to-be-privatized companies
and was transferred from the tenure of the LPA under the
management of the Economics Ministry.

Naglis also voiced a hope that privatization of Latvijas
Kugnieciba (Latvian Shipping Co, LASCO) will be completed in the
first half of 2001. Lattelekom telecommunications company
meanwhile could be privatized in some three or five years, said
Naglis, adding that this could happen in the case the legal
proceeding in Latvenergo's case is not too prolonged.


=========
S P A I N
=========

JOTSA: Presents a Viability Agreement, Debts of 56.6m Euros
-----------------------------------------------------------
Expansion News reported last week that a judge has approved an
agreement for the creditors of Jotsa, the Spanish construction
company, which suspended payments in November 1999. Jotsa has
debts of 56.6m euros (Pta9.433bn), 8.3m euros of which are owed
to financial institutions; 0.8m euros to the state treasury; and
47.5m euros to subcontractors and other creditors.

The judge has given Jotsa four months to approve the agreement,
which gives the company five years to repay its debts. Conascop,
the Spanish confederation of subcontractors, has declared its
support for the agreement, which it believes is harmful to
Jotsa's creditors but allows the company to remain in operation
and guarantees the repayment of credit.


PASCUAL HERMANOS: Dole Food Faces Continuous Losses
---------------------------------------------------
Expansion News noted last week that Dole Food, the US food
multinational, entered the capital of Pascual Hermanos, the
Spanish fruit and vegetable producer in 1996, assuming the
company's debts of 18.03m euros (Pta3bn). Since then, Pascual
Hermanos has ended two consecutive years with losses: 2.35m euros
(Pta392m) in 1997 and 1.71m euros (Pta286m) in 1998. The company,
which had suspended payments until December 1996, had increased
its debts to 88.26m euros (Pta14.686bn) by the end of 1999. Long-
term debts account for 37.97m euros (Pta6.318bn) of this total.
Personnel costs have risen from 1.05m euros in 1997 to 24.87m
euros in 1999.

Continuous losses led Dole to draw up a strategic plan for its
Spanish subsidiary in 1998 based on the following: liquidation of
its European subsidiaries, optimization of assets, divestment in
unproductive assets and consolidation of vegetable production
operations. Pascual Hermanos' Belgian subsidiary was sold in
1998, but its UK, French and Scandinavian subsidiaries are still
unsold.

In Spain, a citrus production plant has been sold and production
transferred. However, these divestments have not raised the funds
needed for the company's 18m euro investment plan for production
plants in Murcia. Problems in re-launching the company, which
lost 2.56m euros to September, contributed to the departure of
its chairman and chief executive.


===========================
U N I T E D   K I N G D O M
===========================

ABACUS SEAFOODS: Fish Firm Put into Administration
--------------------------------------------------
Scotland's seafood industry suffered its second major blow in
less than a month with the collapse into receivership of leading
processor Abacus Seafoods, The Scotsman news reported last week
week. Just three weeks ago, Marine Fisheries of Aberdeen also
crashed and thousands more jobs in catching and processing may be
lost if fish quotas are slashed at next month's EU fish talks in
Brussels. Abacus was put into administration, only a week after
redundancy notices were issued to its 112-strong workforce.

It became clear that the company had for some time been under
mounting pressure from the Royal Bank of Scotland, The Scotsman
noted. A source close to Abacus indicated bank attitudes to the
fishing and fish processing sectors had hardened. However, the
company, which specializes in the processing of frozen fish,
particular cod, has been badly hit by supply problems which have
afflicted many processors throughout the north-east of Scotland.
The redundancy notices were issued as the owners of Abacus tried
to find a new buyer for the troubled frozen fish processing
plant. KPMG Corporate Recovery were called in following a
petition to the courts by the company's directors.

Blair Nimmo, who has been appointed administrator, said the
problems facing the company had been caused by a difficult period
of trading, primarily due to the strength of the dollar, the
currency in which Abacus buys its supplies of cod caught mostly
in the Barents Sea. He said: "Recognizing these difficulties, the
directors made every effort to sell the business.


BRITISH TELECOM: Loses Technology Chief
---------------------------------------
Peter Cochrane, British Telecom's chief technologist, has quit
the company to set up a new firm, joining a brain drain of top
executives from the struggling operator. Mr Cochrane, 54, who
joined BT in 1969 when it was still part of the Post Office, is
leaving to set up the British arm of a US technology incubator
called Concept Labs, The Independent noted last week.

News of his departure comes just 10 days after BT announced it
was setting up its own technology incubator at the laboratories
where Mr Cochrane worked. A BT spokesman said he was unaware of
any connection between the decisions.

Mr Cochrane, who was awarded an OBE in 1999, expressed
frustration about working for BT in a recent interview. "A lot of
us in the company are not where we want to be. The environment is
very difficult. We have got constraints on what we can do. There
is a lot of technology that we have created that regulations stop
us using," he said.


DIRECT DEBT: Court Order to Wind Up Debt Advisory Company
---------------------------------------------------------
A winding up order in the public interest was made in the High
Court against Direct Debt Solutions Limited, formerly Nationwide
Insolvency Partnership Limited, which traded from 40A Preston New
Road, Blackburn, Lancashire, BB2 6AH. The company's business
consisted of advising upon and arranging individual voluntary
arrangements (IVAs) and informal repayment schemes for people
pressed by debt and from whom the company took monthly payments
by way of standing order, M2 Presswire noted last week. The
company advertised its services in the national press and the
internet.

The petition was presented following an investigation carried out
by the Department's Companies Investigation Branch (CIB) under
section 447 of the Companies Act 1985. On the application of the
Secretary of State the Court appointed the Official Receiver as
provisional liquidator of the company on 28 September 2000. By
virtue of the winding up order the Official Receiver is now the
liquidator of the company.

NOTES:

1. The sole recorded director of the company is Mr Roger Douglas
Wallis who received commissions of GBP78,766 from the company.

He was formally appointed on 1 June 2000 following the
resignation on the same day of Mr David Stephen Aston. The
secretary of the company is Ms Annie Marie Catherine Poulter.

2. The petition was initially opposed by the company, as was the
application for the appointment of the Official Receiver as
provisional liquidator. In opposing the matter the company,
through its director Mr Wallis, gave various undertakings to the
Court which were not complied with.

3. The registered office of the company is at 40A Preston New
Road, Blackburn, Lancashire BB2 6AH.

4. The petition was presented under section 124A of the
Insolvency Act, 1986.

5. All public inquiries concerning the company should be made to:
THE OFFICIAL RECEIVER Public Interest Unit 21 Bloomsbury Street
London WC1B 3SS Tel No: 0171 637 1110 6.


GB RAILWAYS: Threaten with Insolvency
-------------------------------------
The Times of London reported last week that GB Railways, which
operate trains in the Anglia region, is threatened with
insolvency after seeing income drop by a third. It is among a
number of operators who are receiving cash-flow help from
Railtrack, which has brought forward compensation for speed
restrictions imposed after the Hatfield crash. Railtrack said
that such requests were being treated sympathetically, but there
was no prospect of raising the amount of compensation from the
Pounds 150million it has earmarked to the Pounds 300 million the
train operators say that they need. If the SSRA were forced to
step in and take over an operator, it would initially meet any
running costs out of its own budget. Officials said that the
authority would seek to minimize such contingency measures to no
more than a few months until another company could be found to
take over the franchise.

The Government has put a team of railway executives on standby to
take over any train operator going out of business as a result of
falling income and big compensation bills. Amid a deepening
crisis on the railways, Whitehall made clear that it was ready
and willing to step in to keep the trains running. The Shadow to
the Strategic Rail Authority (SSRA), which would be the "operator
of last resort" if any of Britain's 25 train companies became
insolvent, has already put a team of senior staff on red alert.
Those with railway management experience have been advised not to
book holidays until companies under threat have resolved
financial difficulties.


OSPREY COMMUNICATIONS:  Posts Pre-Tax Loss of 1.39 Million Pounds
-----------------------------------------------------------------
The Times noted last week that Osprey Communications
(advertising) said that pre-tax losses for the 18 months to the
end of March were 1.39 million pounds. There is no dividend.


RECKITT & COLMAN: Liquidation Proceedings
------------------------------------------
Company Name: Reckitt & Colman Acquisition Co Unltd
Company No: 3786945
Com. Business: Other Business
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Surjit K Singh IPno: 2521
Firm Name: Morison Stoneham
Address: Salisbury House 31 Finsbury Circus
City Postcode: London EC2M 5SQ


REDDITCH SIDINGS: Liquidation Proceedings
------------------------------------------
Company Name: Redditch Sidings Plc
Company No: 2331103
Com. Business: Dormant
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Malcolm E Fergusson IPno: 6766 David M Walker 3606
Firm Name: BKR Haines Watts
Address: Park House Park Square West
City Postcode: Leeds LS1 2PS


REDDITCH TACKLE: Liquidation Proceedings
-----------------------------------------
Company Name: Redditch Tackle Ltd
Company No: 410562
Com. Business: Dormant
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Malcolm E Fergusson IPno: 6766 David M Walker 3606
Firm Name: BKR Haines Watts
Address: Park House Park Square West
City Postcode: Leeds LS1 2PS


SELECT FASHIONS: Liquidation Proceedings
-----------------------------------------
Company Name: Select Fashions Ltd
Company No: IR
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Brendan P Foster IPno: 8670
Firm Name: Foster McAteer
Address: 32 Upper Mount Street
City Postcode: Dublin 2


SEMA: Director Quits 'Over Share Deals'
---------------------------------------
Ananova noted last week that Sema, the troubled Anglo-French
computer services group, has asked one of its directors, Hartmut
Lademacher, to resign. Sema said Mr Lademacher had resigned "at
the board's request". Sema confirmed the resignation was because
Mr Lademacher breached Stock Exchange rules by selling shares in
the company in the two-month "closed period" ahead of its half-
year results. He sold 1.8 million shares in the run-up to the
results on September 5 and a further 799,000 shares on the day
itself, raising a total of ?33 million.

Mr Lademacher claimed he had misunderstood the closed period
position and had simply made an error, said Sema. But a
spokeswoman for the company said that was not enough and the
company had asked for his resignation.

"Nobody is supposed to ignore the law. It was not Sema's fault,
it was Mr Lademacher's fault." She added the company had informed
the Financial Services Authority the City's watchdog of the
breach of the rules and asked it to investigate the matter.

While Sema has moved to swiftly resolve the situation, it is
likely Mr Lademacher's enforced departure will increase the
pressure on embattled chief executive Pierre Bonelli and raise
questions about his leadership. The company saw ?1.7 billion
wiped off its stock market value as the City turned viciously
against the group following a surprise profits warning.


SEMA: Watchdog Probes Director's Share Deals
--------------------------------------------
Watchdogs are investigating Sema amid concern over the sale of
shares by a director ahead of an official announcement. The
computer consultancy company said it would co-operate fully with
the probe by the Financial Services Authority into the sale of
2.6 million shares ahead of its results. Sema said board member
Helmut Lademacher sold shares in August and September for about
?32 million. It said it was taking the matter very seriously, The
Independent reported last week.


SEMA: Awaits FSA Verdict on Director Share Sales
------------------------------------------------
Sema, the Anglo-French software group that issued a profits
warning, insisted that there would be no need for major boardroom
changes as a result of one of its non-executive directors
breaking stock market rules by selling ?32 million of shares
ahead of the company's results, The Independent noted last week.

Hartmut Lademacher, a founder of the LHS telecoms company
acquired by Sema in March, broke the listing requirements of
publicly quoted companies in London by selling the shares in
August and September when the company was in a closed period. He
also failed to inform the company of his plans, as he was
required to do. The Financial Services Authority (FSA) has
started an investigation into the transaction, and Sema said it
was waiting for advice from the City regulator before proceeding.

A spokeswoman for Sema said: "We are considering the position of
Mr Lademacher but we are awaiting the FSA. It is not for us to do
something. Mr Lademacher was not authorized to make the sale, he
made a mistake. He admitted that he misunderstood the listing
rules." The FSA can censure individuals and companies if listing
rules are found to have been breached. This can be done either
privately or publicly.

Nick Deeming, Sema's company secretary, said the group was happy
with its board structure and internal controls: "We believe we
have effective controls and the directors were made fully aware
of their obligations." Asked whether Sema might ask Mr Lademacher
to "unwind" the transactions, Mr Leeming said: "We haven't had
that discussion yet." Mr Lademacher is the founder of LHS, an
American telecoms software company bought by Sema for ?3.3bn in
March.


SCOTIA:  Cash-strapped Biotechnology Company Faces US Regulators
----------------------------------------------------------------
Scotia, once one of Britain's biggest biotechnology companies,
faces a crucial meeting with American drugs regulators last week,
knowing that an adverse ruling could put it out of business.
Scotia's hopes of a future rest with Foscan, the cancer drug that
was recently turned down for approval by the Food & Drug
Administration (FDA). The company is hoping to persuade the FDA
to reconsider its verdict by submitting evidence of more patients
that have been successfully treated with Foscan, a laser-
activated therapy for head and neck cancer, Sunday Times reported
last week.

Even a positive outcome is unlikely to lead to Foscan's approval
for another nine months, by which time Scotia will have exhausted
the Pounds 18.4m cash it had at the end of June. However,
clarifying the reasons for the FDA's initial refusal will at
least make it possible for potential bidders to consider the
terms of any offer they wish to make.

Nick Woolf, biotechnology analyst at ABN Amro, said: "The company
has no hope of surviving on its current cash position and will be
forced to refinance.
When its shares peaked at 800p in 1996, Scotia was worth more
than Pounds 600m. However, it has failed to secure approval for
apparently advanced drugs, partly due to poor trial design. Rob
Dow, Scotia's chief executive, dumped much of the company's
original technology after replacing David Horrobin, the founder,
almost three years ago.


SHEFFIELD SIDINGS: Liquidation Proceedings
-------------------------------------------
Company Name: Sheffield Sidings Ltd
Company No: 720167
Com. Business: Dormant
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Malcolm E Fergusson IPno: 6766 David M Walker 3606
Firm Name: BKR Haines Watts
Address: Park House Park Square West
City Postcode: Leeds LS1 2PS


STAMPITON LABELS: Liquidation Proceedings
------------------------------------------
Company Name: Stampiton Labels Ltd
Company No: 1439152
Com. Business: Dormant
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Malcolm E Fergusson IPno: 6766 David M Walker 3606
Firm Name: BKR Haines Watts
Address: Park House Park Square West
City Postcode: Leeds LS1 2PS


STAMPITON PRESS: Liquidation Proceedings
-----------------------------------------
Company Name: Stampiton Press Ltd
Company No: 1039584
Com. Business: Dormant
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Malcolm E Fergusson IPno: 6766 David M Walker 3606
Firm Name: BKR Haines Watts
Address: Park House Park Square West
City Postcode: Leeds LS1 2PS


TIPTON SIDINGS: Liquidation Proceedings
----------------------------------------
Company Name: Tipton Sidings Ltd
Company No: 1338916
Com. Business: Dormant
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Malcolm E Fergusson IPno: 6766 David M Walker 3606
Firm Name: BKR Haines Watts
Address: Park House Park Square West
City Postcode: Leeds LS1 2PS


TOP CAT: Liquidation Proceedings
---------------------------------
Company Name: Top Cat Imports Ltd
Company No: IR
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Barry Clarke IPno:
Firm Name:
Address: 1 Bedford Place Navan
City Postcode: Co Meath


TORPENHILL LTD: Liquidation Proceedings
----------------------------------------
Company Name: Torpenhill Ltd
Previous Name: ORM Kitchens Ltd
Company No: IR
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Barry Condon IPno:
Firm Name: Patrick McNamara & Associates
Address: Lee View House 11/12 South Terrace
City Postcode: Cork


YORKSHIRE SIDINGS: Liquidation Proceedings
-------------------------------------------
Company Name: Yorkshire Sidings Ltd
Company No: 2541575
Com. Business: Dormant
Appointed on: 23/10/00
Type: Members
Appointed by: Members
Liquidators: Malcolm E Fergusson IPno: 6766 David M Walker 3606
Firm Name: BKR Haines Watts
Address: Park House Park Square West
City Postcode: Leeds LS1 2PS



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