/raid1/www/Hosts/bankrupt/TCRLA_Public/240829.mbx        T R O U B L E D   C O M P A N Y   R E P O R T E R

                 L A T I N   A M E R I C A

          Thursday, August 29, 2024, Vol. 25, No. 174

                           Headlines



A R G E N T I N A

AEROLINEAS ARGENTINAS: Argentina's Bid to Dismiss Titan Suit Denied
ARGENTINA: Senate Passes New Pension Formula in Defiance of Milei
CLISA: S&P Downgrades ICR to 'SD' on Missed Interest Payment
PAMPA ENERGIA: Fitch Assigns 'B' Rating to New Sr. Unsecured Notes
PAMPA ENERGIA: S&P Rates New Senior Unsecured Notes 'CCC'



B E R M U D A

AEGON LTD: Incurs First-Half Loss of $72.3 Million


B R A Z I L

MINERVA SA: Fitch Affirms 'BB' LongTerm IDR, Outlook Stable


D O M I N I C A N   R E P U B L I C

DOMINICAN REPUBLIC: Price Stability & Investment Boost Growth


J A M A I C A

JAMAICA: Cost of Clothes and Shoes up 3.3% for Year Ended July


P U E R T O   R I C O

BED BATH & BEYOND: Court Denies Bid to Appoint Equity Committee
ORENGO AIR: Hires Jaqueline I Rivera Gonzalez as Accountant

                           - - - - -


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A R G E N T I N A
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AEROLINEAS ARGENTINAS: Argentina's Bid to Dismiss Titan Suit Denied
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Buenos Aires Times reports that a U.S. court has denied a motion
filed by Argentina against the Titan Consortium investment fund and
has ruled that the country must pay more than US$300 million over
the controversial nationalisation of state carrier Aerolineas
Argentinas.

The 2008 takeover of the airline by then former president Cristina
Fernandez de Kirchner's government penalized the Spanish group
Marsans, which then owned it, according to Buenos Aires Times.

Following a long drawn-out legal battle, which has seen the Spanish
firm's claim pass into investors' hands, Argentina now faces
coughing up a substantial amount of money in compensation, the
report notes.

"The court denies the motion to dismiss by Argentina" as it deems
the 12-year statute of limitations applies under substantive law,
ruled the US court, based in Washington DC, the report relays.

The State took over Aerolineas Argentinas, then owned by Marsans,
with just a symbolic payment, the report discloses.

Marsans later filed a complaint to the ICSID International Centre
for Settlement of Investment Disputes, which depends on the World
Bank, the report says.

It later transferred the suit to investment fund Burford Capital,
which in turn assigned all rights and profits to Titan Consortium,
the report relays.

In 2017, the ICSID issued an award ordering Argentina to pay over
US$320 million by way of compensation and nearly US$3.5 million in
legal fees, plus interest, until the amount is paid in full, the
report notes.

Argentina filed a motion to dismiss the award, but it was denied in
2019, the report recalls.

After that denial, Argentina was ordered to pay over US$1 million
more in costs and representation expenses, the report notes.

In 2021, the fund Titan Consortium sued Argentina to enforce the
payment, but the country filed a motion to dismiss the suit as it
considered that it was time barred, the report discloses.

In its ruling, the DC court deemed that Argentina's arguments in
favour of shorter limitation periods "are not convincing," the
report relays.

"Argentina attempted to dismiss the suit because it was time
barred, but the lack of a statute of limitations set forth in
Section 1650a complicates matters a little.  Argentina argues that
the applicable limitation period is three years (as per the Federal
Arbitration Act or D.C. Law), which would make Titan's claim
extemporaneous," the document reads, the report discloses.

Titan objects to this, arguing that "the applicable limitation
period is twelve years, in accordance with D.C. Code 15-101, which
governs the enforcement of rulings delivered by District of
Columbia courts," the report relays.

Given these opposing positions and, "upon reviewing the small set
of viable options, the Court concludes that the limitation period
is twelve years and, therefore, Titan's suit is timely filed," the
report notes.

"Therefore, the Court denies the motion to dismiss filed by
Argentina," the court concluded, the report adds.

                   About Aerolineas Argentinas

Headquartered in the Torre Bouchard, located in San Nicolas,
Buenos Aires, Aerolineas Argentinas, formerly Aerolineas
Argentinas S.A., is Argentina's largest domestic and international
airline.  It is the national airline and carries around 70% of
Argentina's domestic traffic and 40% of international flights from
Ministro Pistarini International Airport, which is located in
Ezeiza, Buenos Aires.  Aerolineas Argentinas is currently owned in
its majority by the Argentine government, which seized the airline
from Spanish tourism company Grupo Marsans in 2009.

In June 2001, the airline filed for protection from creditors and
went into administration.  In 2002, a Buenos Aires judge accepted
its debt restructuring agreement with creditors.

ARGENTINA: Senate Passes New Pension Formula in Defiance of Milei
-----------------------------------------------------------------
Patrick Gillespie & Manuela Tobias, writing for Bloomberg News,
reports that senators approved a bill that defies President Javier
Milei's bid to balance the government's books by reworking how
pension payments are calculated.

In a 61 to 8 general vote, senators passed the bill that already
swept through the lower house in June, according to Bloomberg News.
Ever since the June vote, Milei has vowed to veto the bill - or
slash spending if it were approved to compensate for the extra
expenditure. Lawmakers could override a potential veto by passing
the bill with two-thirds majorities again, Bloomberg News relays.

The episode risks rehashing investor concerns over Milei's ability
to push through more reforms with a legislature the libertarian
often vilifies as the worst of Argentina's political elitism,
Bloomberg News discloses.

He toned down his remarks in June when lawmakers passed his reform
package, which marked his biggest legislative win since taking
office December 10. But since then, a variety of issues have
brought tensions back to the surface, Bloomberg News notes.

Analysts estimate the new inflation-adjusted pension formula would
add the equivalent 0.45 percent of gross domestic product to public
spending, Bloomberg News relays.  That flies directly in the face
of one of Milei's chief commitments to reach a fiscal balance this
year, Bloomberg News relates.

The La Libertad Avanza leader has already made significant cuts to
public works, social security and government jobs so far this year
to reel in a deficit that economists widely see as the root problem
behind Argentina's notorious history of runaway inflation, currency
crises and debt defaults, Bloomberg News notes.

Pensions and social security payments make up 46 percent of the
total government budget, according to official data, Bloomberg News
says.  Any small change to the formula creates a big ripple effect
on the government's bid to achieve a fiscal balance, something
that's a rare occurrence in crisis-prone Argentina.  
Tensions between Milei, senators and Vice President Victoria
Villarruel were already running high, Bloomberg News notes.
Senators tried to give themselves a pay hike to nine million pesos
(US$9,500) a month, which Milei slammed as tone deaf since the
average salary in Argentina is just one million pesos, Bloomberg
News says.

Senators temporarily walked back the pay hike, though Villarruel,
who also presides over the chamber, has defended the salary
increases, Bloomberg News adds.

                      About Argentina

Argentina is a country located mostly in the southern half of
South
America. Its capital is Buenos Aires. Javier Milei is the current
president of Argentina after winning the November 19, 2023 general
election. He succeeded Alberto Angel Fernandez in the position.

Argentina has the third largest economy in Latin America.  The
country's economy is an upper middle-income economy for fiscal
year 2019, according to the World Bank. Historically, however, its
economic performance has been very uneven, with high economic
growth alternating with severe recessions, income maldistribution
and in the recent decades, increasing poverty.

The IMF's executive board completed on August 23, 2023, the fifth
and six reviews of Argentina's 30-month Extended Fund Facility
(EFF), and approved a US$7.5-billion disbursement to Argentina as
part of the larger program, which refinances payments Argentina
owes the institution from a previous bailout that failed to
stabilize the economy in 2018. Argentina would receive another IMF
disbursement in November of about US$2.75 billion pending another
staff-level agreement and board approval.

S&P Global Ratings, on Aug. 8, 2024, affirmed its 'CCC/C' foreign
and local currency sovereign credit ratings on Argentina. S&P also
affirmed its 'raB+' national scale rating on the country. The
outlook on the long-term ratings remains stable. S&P's 'CCC'
transfer and convertibility assessment for Argentina remains
unchanged.

S&P said the stable outlook on the long-term ratings balances the
risks posed by pronounced economic imbalances and other
uncertainties with recent progress in making fiscal adjustments,
reducing inflation, and undertaking structural reforms to address
long-standing microeconomic weaknesses that have contributed to
poor economic performance for many years.s that it
would likely consider to be distressed.

Fitch Ratings upgraded on June 13, 2023, Argentina's Long-Term
Foreign Currency (FC) Issuer Default Rating (IDR) to 'CC' from
'C'and affirmed the Long-Term Local Currency (LC) IDR at 'CCC-'.
Fitch typically does not assign Outlooks to sovereigns with a
rating of 'CCC+' or below.

The upgrade of the FC IDR reflects that Fitch no longer deems a
default-like process to have begun, as the authorities have not
signaled a clear intention to follow through with an intra-public
debt swap announced in March. The new 'CC' rating signals a
default
event of some sort appears probable in the coming years,
regardless
of the outcome of upcoming elections. The affirmation of the LC
IDR
at 'CCC-' follows the peso debt swap in June that Fitch did not
deem to be a "distressed debt exchange" (DDE).

Moody's Investors Service, in September 2022, affirmed Argentina's
Ca foreign-currency and local-currency long-term issuer and senior
unsecured ratings.  The outlook remains stable.  The decision to
affirm the Ca ratings balances Argentina's limited market access,
weak governance, and history of recurrent debt restructurings with
recent efforts to marshal fiscal and monetary measures to start
addressing underlying macroeconomic imbalances in the context of
the IMF program that was approved in 2022, according to Moody's.

DBRS, Inc. confirmed Argentina's Long-Term Foreign Currency Issuer
Rating at CCC and downgraded its Long-Term Local Currency Issuer
Rating to CCC from CCC (high) on March 3, 2023.

CLISA: S&P Downgrades ICR to 'SD' on Missed Interest Payment
------------------------------------------------------------
S&P Global Ratings lowered the global scale issuer credit rating to
'SD' from 'CC' on CLISA-Compania Latinoamericana de Infraestructura
& Servicios S.A. At the same time, S&P lowered the global scale
issue-level rating on the 2027 notes to 'D' from 'CC'.

S&P will review the issuer credit rating once the company completes
a debt restructuring and once it assesses the new capital structure
and liquidity.

Argentine conglomerate CLISA failed to make an interest payment on
its $358 million senior secured notes due 2027 during the 30-day
grace period, which ended on Aug. 26, 2024.

The interest payment on the $358 million senior secured notes was
due July 25, 2024. The company missed that payment, and it did not
pay interest during the 30-day grace period.

S&P said, "CLISA is currently working on stabilizing and
refinancing its capital structure, which we view as unsustainable.
The company is finalizing its discussions with bondholders, and
it's working to agree on final terms for launching a consent
solicitation on the notes. We expect that these discussions will
result in a distressed debt restructuring.

"We will reassess our issuer credit rating on CLISA and the issue
ratings on the defaulted debt instruments once the restructuring is
complete and once there's clarity on the new capital structure and
liquidity."


PAMPA ENERGIA: Fitch Assigns 'B' Rating to New Sr. Unsecured Notes
------------------------------------------------------------------
Fitch Ratings has assigned a 'B'/'RR3' rating to Pampa Energia
S.A.'s (Pampa) proposed unsecured notes of up to USD750 million.
Net proceeds will fund any or all tender offer of its outstanding
2027 notes and other general corporate purposes. Fitch currently
rates Pampa's Long-Term Foreign and Local Currency Issuer Default
Rating (IDR) 'B-'. The Rating Outlook is Stable.

Pampa's Long-Term Foreign Currency IDR is constrained by
Argentina's 'B-' Country Ceiling, which limits the Foreign Currency
rating by incorporating transfer and convertibility risk. The
ratings reflect Pampa's strong operating performance despite the
country's economic challenges, such as hyperinflation and
regulatory unpredictability.

The company's ratings also reflect exposure to Compañía
Administradora del Mercado Mayorista Eléctrico (CAMMESA). CAMMESA
is responsible for managing wholesale electricity market
transactions in Argentina. It relies on government subsidies to
cover the cost of the electricity generated. This adds an
additional layer of risk to Pampa Energia's operations since a
portion of Pampa Energia's revenues depends on receiving payments
from CAMMESA.

Key Rating Drivers

Strong Operator; Weak Operating Environment: Pampa is an integrated
energy company in Argentina with significant market shares across
its business segments: 15% in power generation, 8% in exploration
and production (E&P), and between 94%-100% in petrochemicals.
Although Pampa primarily operates within the challenging economic
climate of Argentina, characterized by high inflation,
unemployment, high cost of capital, capital controls, and an
unstable regulatory environment, the company has maintained a
conservative leverage profile and strong liquidity. This resilience
is a result of Pampa's continuous efforts to adapt its financial
strategies to preserve its strong credit standing.

Solid Leverage Profile Despite Increased Working Capital Needs:
Fitch's base case forecasts total debt/EBITDA (leverage) will be
1.9x in 2024, slightly below 2.1x, roughly the same as 2023. This
is despite delays observed in CAMMESA payments, which comprise
roughly 30% of Pampa's revenues, and debt issued to manage working
capital needs. Currently, CAMMESA's payment delays are at over 55
days from its contracted 42 days.

Gas and Renewables Expansion Affects Cash Flow: Fitch estimates
balanced FCF in 2024 despite a boost in Pampa's capital investment
to increase gas production and advance expansion of its PEPE VI
wind farm. The company estimates total capex of approximately
USD1.1 billion over the 2024 to 2026 period. The company has
predictable cash flow as most of its EBITDA comes from U.S.
dollar-denominated contracts with government-related entities.
Pampa's two main business segments, upstream and power generation,
comprised close to 90% of EBITDA in 2023.

Plan Gas Supports Liquidity: Pampa was awarded contracts under Plan
Gas in December 2022 for a daily volume of 4.8 million cubic meters
per day (m3d) of gas at a guaranteed average price of USD3.50 per
million Btu through 2028. This was in addition to the extension of
its nine million m3d of production commitment until December 2028.
Incremental revenue from these awards will help maintain the
company's solid financial position.

Derivation Summary

Pampa's ratings are constrained by Argentina's 'B-' Country
Ceiling. Pampa's generation business compares with those of AES
Argentina Generacion S.A. (CCC-), Genneia S.A. (CCC-), Generacion
Mediterranea S.A. (GEMSA; CCC-) and MSU Energy (CCC-). In
integrated energy, Pampa's closest peer is Capex S.A. (B-/Stable).

Pampa and Central Puerto S.A. (not rated) are power producers with
the largest market share in Argentina by installed capacity in 2023
with 15% each, followed AES Argentina at 7%. In addition, Pampa is
a leading developer in the sector and has added 1.2GW of installed
capacity since 2018. The company expects to add another 140MW by
the end of 2024.

Pampa is expected to have the lowest gross leverage ratios among
generation companies in the country, averaging 1.6x over the rating
horizon, compared with AES Argentina's 1.9x, Genneia's 2.8x,
GEMSA's 5.1x and MSU Energy's 3.8x. Capex is the company's closest
peer in Argentina, and like Pama, is an integrated gas producer and
generation company. Fitch expects Capex's gross leverage to be
higher than Pampa's, averaging 2.5x over the rated horizon.

Key Assumptions

- Daily oil production average of 4,800 barrels per day in
2024-2026;

- Daily gas production average of 107,000 boed in 2024-2026;

- Average realized natural gas price of USD3.50 per million Btu,
flat over the rated horizon under Plan Gas;

- Average realized Brent crude oil price of $80 per barrel in 2024,
$70 per barrel in 2025, and $65 per barrel in 2026.

- Installed year-end capacity of 5,332 MW in 2023, 5,472 MW in 2024
and each year thereafter;

- Average monomic price of USD35.64 per MWh in through 2026;

- Load factor across entire portfolio average of 45% in 2023 and
43% thereafter;

- CAMMESA payments received within 80 days post-2024.

- Fitch average and end of period ARS/USD exchange rates;

- Average annual capex of USD370 million over the 2024-2026
period;

- No dividends.

- Debt issuances of around USD350 million in 2024.

RECOVERY ANALYSIS

KEY RECOVERY RATING ASSUMPTIONS

The recovery analysis assumes that Pampa would be a going concern
(GC) in bankruptcy and that it would be reorganized rather than
liquidated.

GC Approach:

- A 10% administrative claim.

- The GC EBITDA is estimated at USD250 million. The GC EBITDA
estimate reflects Fitch's view of a sustainable,
post-reorganization EBITDA level upon which Fitch bases the
valuation of Pampa.

- EV multiple of 6.0x.

Recovery Analysis

Argentina is assigned to Group D, as per Country Groups specified
in Fitch's Country-Specific Treatment of Recovery Ratings Criteria,
where the assigned Recovery Ratings are capped at 'RR4'. Fitch
believes the recovery prospects for Pampa is higher than the
expected recovery of 31%-50% for the 'RR4' band. This is based on
Fitch's bespoke recovery analysis for each individual issuer as
well as precedents of debt exchange offerings driven by capital
control restriction put into place by the Argentine Central Bank.
In all cases, the calculated recovery was higher than the expected
recovery of 51%-70% for the 'RR3' band, but Fitch capped the
Recovery Ratings at 'RR3' to reflect a less predictable range of
outcomes.

A Recovery Rating of 'RR3' supports a one-notch uplift for the
instrument rating from the issuer's FC IDR.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

- An upgrade in Argentina's Country Ceiling;

- Contracted exports with high quality off-takers, or PPAs with
non-regulated customers, with a long-term tenure with adequate
legal protections to avoid interference from the federal
government.

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

- A downgrade of Argentina's Country Ceiling;

- Significant delays in payments that negatively affect working
capital, liquidity and leverage, or revision of existing contracts
with CAMMESA;

- Amendments to capital control rules that weaken the company's
ability to access capital and refinance debt;

- Significant deterioration of credit metrics, with total
debt/EBITDA of 4.5x or more;

- Should Fitch believe a default of some type appears probable, or
a default or default-like process has begun, which would be
represented by a 'CC' or 'C' rating.

Liquidity and Debt Structure

Adequate Liquidity: Pampa reported a consolidated cash position of
USD152 million and marketable securities of USD660 million at 2Q24.
The combined USD812 million in cash and equivalents provides the
company with liquidity to cover interest expense over the rating
horizon. However, Pampa is affected by crippling inflation, which
limits its financial flexibility and could affect debt repayment.
The company's debt and interest expense are predominately in U.S.
dollars, and Fitch's rating case assumes it will continue to access
the official exchange to service its debt.

Issuer Profile

Pampa is the largest independent energy integrated company in
Argentina. Pampa and its subsidiaries are engaged in generation and
transmission of electricity in Argentina, and oil and gas
exploration and production, refining, petrochemicals and
hydrocarbon commercialization and transportation in Argentina.

Criteria Variation

The criteria variation applies to the section titled: "When an
Instrument Enters a Distressed or Defaulted State," of the
Country-Specific Treatment of Recovery Ratings Criteria, where the
criteria allows for the assigned Recovery Rating to be above the
defined cap for distressed issuers when Fitch has reason to believe
that recoveries in an individual case would be consistent with a
higher recovery rating.

Fitch has applied a variation to extend this analytical approach to
all Argentine-based corporates rated 'B-', reflecting their highly
speculative credit profiles and their operations within a
distressed operating environment (Argentina, Foreign currency IDR
CC).

Date of Relevant Committee

26 July 2024

MACROECONOMIC ASSUMPTIONS AND SECTOR FORECASTS

Fitch's latest quarterly Global Corporates Macro and Sector
Forecasts data file which aggregates key data points used in its
credit analysis. Fitch's macroeconomic forecasts, commodity price
assumptions, default rate forecasts, sector key performance
indicators and sector-level forecasts are among the data items
included.

ESG Considerations

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt            Rating          Recovery   
   -----------            ------          --------   
Pampa Energia S.A.

   senior unsecured    LT B  New Rating     RR3

PAMPA ENERGIA: S&P Rates New Senior Unsecured Notes 'CCC'
---------------------------------------------------------
S&P Global Ratings assigned its 'CCC' issue-level rating to Pampa
Energia S.A.'s (CCC/Stable/--) proposed senior unsecured notes for
up to $750 million with an intermediate tenor.

Pampa intends to use the proceeds to tender its outstanding 7.5%
senior notes due 2027 and for other general corporate purposes.
With this transaction, the company aims to extend its overall debt
maturity profile.

S&P said, "We rate the proposed notes at the same level as the
issuer credit rating because we don't believe the company has
material financial obligations that would rank ahead of its
unsecured debt by way of structural or contractual subordination in
a default scenario.

"Our 'CCC' ratings on Pampa are lower than its 'b-' stand-alone
credit profile. We continue to limit our ratings on Pampa by our
transfer and convertibility assessment on Argentina. Although the
new Argentine administration has gradually eased restrictions on
transferring funds abroad, particularly for debt payments and
imports, we believe Argentina's macroeconomic conditions and
particularly the external front remain delicate.

"Our stand-alone credit profile on Pampa reflects its competitive
position as a strong player in the Argentine energy sector and the
company's low leverage and ample liquidity, tempered by its
exposure to the country's fragile economy and volatile regulatory
framework.

"We expect Pampa to report an adjusted EBITDA of $830 million in
2024 and $900 million in 2025 and leverage of 2.2x and 1.6x,
respectively. On the other hand, we forecast negative free cash
flow (including interest and taxes) for the next three years amid
large investments to develop the Rincon de Aranda shale oil
project, only turning positive by 2027.

"The rating on the bond is subject to our review of the final
issuance documentation."




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B E R M U D A
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AEGON LTD: Incurs First-Half Loss of $72.3 Million
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The Royal Gazette reports that Aegon Ltd, the Bermudian-domiciled
international financial services holding company, has reported a
net loss of EUR65 million, or approximately $72.3 million, in the
first half of the year.

The company's portfolio of businesses includes fully-owned
subsidiaries in the United States, Britain and a global asset
manager, according to The Royal Gazette.

Aegon said its operating result decreased by 8 per cent compared
with the first half of 2023 to EUR750 million ($837 million),
reflecting unfavourable mortality experience mainly related to US
financial assets, the report notes.

According to the report, Lard Friese, Aegon chief executive, said:
"In the first half of 2024 we made solid progress to deliver on our
strategy to create leading providers of investment, protection, and
retirement solutions.

"This was evidenced by continued strong sales growth across all our
US strategic assets, further growth in our UK workplace platform
and the business in Brazil, and strong third-party net deposits in
our asset management business."

The company also announced the appointment of Shawn C.D. Johnson as
chief executive of Aegon Asset Management, and a member of Aegon's
executive committee, effective September 23, the report relays.

Mr Johnson most recently served as CEO of AMP Capital, an
international investment manager based in Australia, the report
adds.




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B R A Z I L
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MINERVA SA: Fitch Affirms 'BB' LongTerm IDR, Outlook Stable
-----------------------------------------------------------
Fitch Ratings has affirmed Minerva S.A.'s (Minerva) Long-Term
Foreign and Local Currency Issuer Default Ratings (IDRs) at 'BB'
and its senior unsecured notes rating, issued by Minerva Luxembourg
S.A., at 'BB'. Fitch has also affirmed Minerva's Long-Term National
Scale rating at 'AA+(bra)'. The Rating Outlook is Stable.

Minerva's ratings reflect its robust business profile as the
largest beef producer in Latin America and already incorporate the
closing of the acquisition of Marfrig Global Foods S.A. (Marfrig)'s
assets until YE 2024, which will increase its production capacity
by 42%. The company presents an international market exposure
within the cyclical and competitive global protein industry, which
reduces the risks associated with its concentration in a single
protein type.

The ratings affirmation considers that Minerva will maintain strong
EBITDA margins for the industry, while the positive FCF should
contribute to gradually reduce leverage to more moderate levels.
Minerva has high financial flexibility and should keep a robust
liquidity even after the significant payment for the ongoing
acquisition.

Key Rating Drivers

Strengthening of Business Profile: Minerva is poised to further
enhance its robust business profile following the incorporation of
assets acquired from Marfrig. This strategic acquisition,
encompassing 16 slaughtering facilities and one distribution center
across Brazil, Argentina, Uruguay, and Chile, is expected to
solidify Minerva's position as the largest beef player in Latin
America and expand its international market exposure.

The transaction will bolster Minerva's strategic market share and
improve geographic diversification within the region, all while
maintaining manageable leverage and liquidity profiles. The deal
has been analyzed by the antitrust authorities and Fitch's base
case assumes the acquisition will be approved by the end of
September 2024.

Minerva's proven track record of integrating 19 assets over the
past 14 years positions it favorably to manage the complexities of
this substantial acquisition. The new assets are projected to
increase Minerva's slaughtering capacity by 42% and potentially
boost its annual EBITDA by approximately 55%, contingent on the
company's ability to realize operational and commercial synergies.

Strong Profitability Margins for the Industry: Minerva's
diversified footprint in Latin America and its export platform
support its margins and reduce earnings volatility caused by
changes in input costs and protein prices. Fitch anticipates that
EBITDA margins will remain around 9% over the next three years,
which is strong for the industry.

The forecasted gradual rise in cattle prices in South America
beginning in the end of 2025 should be partially compensated by a
slight increase in protein prices, driven by growing demand from
the U.S. and China. The expected synergies from the incorporation
of Marfrig's assets should also add to the company's profitability.
Minerva's EBITDA margin was in the range of 8.5%-9.5% in the last
three years.

Positive Export Demand: The Latin American beef market benefits
from low production costs due to ample cattle availability, robust
export demand, and constrained global supply, with North American
production facing stringent restrictions in the coming years. This
environment mitigates the risk of Minerva to operate with
concentration in a sole protein type.

Fitch projects growth in Brazil's exports in 2025, while domestic
beef consumption in Brazil is expected to remain stable. This
favorable demand landscape in export market supports Fitch's
expectation that Minerva will increase volumes to 1.4 billion
metric tons, in 2024, and 1.5 billion metric tons, in 2025, from
1.3 billion metric tons in 2023. Average prices are anticipated to
rise slightly to BRL22.4 per kilo and BRL22.6 per kilo, in 2024 and
2025, respectively, compared to BRL22.2 per kilo in 2023.

Positive FCF: Fitch expects Minerva to continue reporting strong
operating performance. EBITDA and cash flow from operations (CFFO)
should reach BRL3.0 billion and BRL1.5 billion, respectively, in
2024, considering the performance of acquired assets only in the
4Q24. In 2025, EBITDA and CFFO should reach BRL4.3 billion and
BRL2.4 billion, respectively, reflecting 12 months of the acquired
assets. FCF should continue at the positive territory - after capex
representing 1.7%-1.8% of net revenues and dividends pay-out at the
minimum level of 25% of net income - which enables Minerva to
reduce net leverage during the rating horizon.

Deleveraging Expectations: Minerva's net leverage is projected to
peak at 4.9x by 2024 due to the completion of Marfrig's asset
acquisition, which requires an additional payment of BRL6 billion
to Marfrig while only incorporating one quarter of the assets'
EBITDA. On a proforma basis, net leverage would be 3.6x at YE 2024
if EBITDA from acquired assets is considered for a 12-month period.
This compares to a proforma net leverage of 3.1x by the end of
2023, excluding the BRL1.5 billion upfront payment to Marfrig. The
base case scenario considers gross leverage and net leverage ratios
at 5.0x and 3.0x, respectively, in 2025.

Derivation Summary

Minerva's ratings reflect its solid business profile as a
pure-player in the beef industry, with a large presence in South
America and small presence in Australia. The ratings consider
Minerva's lack of significant diversification across other
proteins, making the company less diversified from a product
standpoint than JBS S.A. (BBB-/Stable) or Tyson Foods
(BBB/Stable).

Minerva has developed a more export-oriented business model,
whereas Marfrig (BB+/Stable) has a strong presence in the U.S.
domestic market through its subsidiary National Beef.

Minerva is smaller than its peers, such as Marfrig, JBS or Tyson.
From a financial standpoint, Minerva's leverage profile is in line
with Marfrig and JBS over the next years.

Key Assumptions

- Average volumes growth of 10% in 2024 and 4% in 2025;

- Average prices increasing 0.8% in 2024 and 1.1% in 2025;

- Revenues of the recent acquired assets of BRL15.7 billion in
2025;

- Capex totaling BRL2.3 billion from 2024 to 2026;

- Dividends pay-out of 25% of net income.

RATING SENSITIVITIES

Factors that Could, Individually or Collectively, Lead to Positive
Rating Action/Upgrade

- Continued geographic and/or protein type diversification;

- Gross leverage to below 3.5x and interest coverage above 3.5x, on
a sustained basis;

- Sustainable positive FCF generation.

Factors that Could, Individually or Collectively, Lead to Negative
Rating Action/Downgrade

- Gross leverage above 4.5x and interest coverage below 2.5x, on a
sustained basis;

- Net leverage above 3.0x on a sustainable basis;

- Sharp contraction of Minerva's EBITDA margins combined with
negative FCF trends.

Liquidity and Debt Structure

Strong Liquidity: Fitch considers Minerva's liquidity profile as
strong, based on high cash position and ample access of diversified
funding resources. As of June 2024, cash and cash equivalents were
high at BRL16.5 billion, which includes resources raised to meet
the BRL6 billion acquisition obligation that should be disbursed in
the 4Q24. The company's debt total of BRL26.5 billion (net of
derivatives) was composed by BRL12.4 billion of senior notes,
BRL8.6 billion of debentures, BRL7.7 billion of Export Pre-Export
credit lines, among others (including BRL431 million of
factoring).

Issuer Profile

Minerva is the South American leader in beef exports, operating in
the processing segment and selling its products to over 100
countries. Currently, the company has a daily slaughtering capacity
of 30,940 heads of cattle. Present in Brazil, Paraguay, Argentina,
Uruguay, Colombia and Australia, Minerva operates 30 slaughtering
and deboning plants and three processing plants. Minerva's
shareholders are SALIC International Investment Company (30,55%)
and Vilela Family (22.36%). Free float represents 43.97% of the
shares.

Summary of Financial Adjustments

- Lease is considered opex and impacts EBITDA

- Factoring is considered debt

- Net derivatives impacts debt.

REFERENCES FOR SUBSTANTIALLY MATERIAL SOURCE CITED AS KEY DRIVER OF
RATING

Fitch's latest quarterly Global Corporates Macro and Sector
Forecasts data file which aggregates key data points used in its
credit analysis. Fitch's macroeconomic forecasts, commodity price
assumptions, default rate forecasts, sector key performance
indicators and sector-level forecasts are among the data items
included.

ESG Considerations

Minerva S.A. has an ESG Relevance Score of '4' for Waste &
Hazardous Materials Management; Ecological Impacts due to the
ecological impacts of land use and supply chain management, as
Minerva is exposed to cattle sourcing and needs to monitor direct
and indirect suppliers in South America, which could expose Minerva
as well the beef sector in general to export bans. This has a
negative impact on the credit profile, and is relevant to the
rating[s] in conjunction with other factors.

Minerva S.A. has an ESG Relevance Score of '4' for Governance
Structure due to ownership concentration, which has a negative
impact on the credit profile and is relevant to the ratings in
conjunction with other factors., which has a negative impact on the
credit profile, and is relevant to the rating[s] in conjunction
with other factors.

The highest level of ESG credit relevance is a score of '3', unless
otherwise disclosed in this section. A score of '3' means ESG
issues are credit-neutral or have only a minimal credit impact on
the entity, either due to their nature or the way in which they are
being managed by the entity. Fitch's ESG Relevance Scores are not
inputs in the rating process; they are an observation on the
relevance and materiality of ESG factors in the rating decision.

   Entity/Debt                     Rating              Prior
   -----------                     ------              -----
Minerva Luxembourg S.A.

   senior unsecured       LT        BB      Affirmed   BB

Minerva S.A.              LT IDR    BB      Affirmed   BB
                          LC LT IDR BB      Affirmed   BB
                          Natl LT   AA+(bra)Affirmed   AA+(bra)



===================================
D O M I N I C A N   R E P U B L I C
===================================

DOMINICAN REPUBLIC: Price Stability & Investment Boost Growth
-------------------------------------------------------------
Dominican Today reports that Minister of Economy, Planning, and
Development, Pavel Isa Contreras, emphasized the importance of
price stability and increased investment in driving the Dominican
Republic's GDP growth. Speaking at "La Semanal con la Prensa" with
President Luis Abinader, Isa Contreras projected GDP growth of
around 5% for 2024, 2025, and 2026.

He credited a favorable investment environment, supported by stable
prices, for sustaining this growth, according to Dominican Today.
Between 2021 and 2023, total investment averaged over 30% of GDP,
surpassing the 25% average from 2010-2019, reflecting strong
business confidence, the report notes.

Foreign direct investment, particularly in tourism and renewable
energy, also plays a key role, with $4,000 million invested in
2023, and higher figures expected in 2024, the report relays.  Isa
Contreras highlighted government initiatives like the Pedernales
Tourism Development Project, the San Juan Plan, and the Port of
Manzanillo, which aim to boost economic activity in the border
regions, the report adds.

                 About Dominican Republic

The Dominican Republic is a Caribbean nation that shares the island
of Hispaniola with Haiti to the west. Capital city Santo Domingo
has Spanish landmarks like the Gothic Catedral Primada de America
dating back 5 centuries in its Zona Colonial district. Luis Rodolfo
Abinader Corona is the current president of the nation.

TCR-LA reported in April 2019 that Juan Del Rosario of the UASD
Economic Faculty cited a current economic slowdown for the
Dominican Republic and cautioned that if the trend continues,
growth would reach only 4% by 2023. Mr. Del Rosario said that if
that happens, "we'll face difficulties in meeting international
commitments."

An ongoing concern in the Dominican Republic is the inability of
participants in the electricity sector to establish financial
viability for the system.

On December 4, 2023, the TCR-LA reported that Fitch Ratings has
affirmed Dominican Republic's Long-Term Foreign-Currency Issuer
Default Rating (IDR) at 'BB-' and revised the Outlook to Positive
from Stable. Fitch says the Positive Outlook reflects a trend
improvement in governance, and robust growth prospects that should
lead to continued gains in per capita income.  According to Fitch,
growth has decelerated in 2023, but it expects Dominican Republic
to recover to high levels during 2024-2025. External liquidity
metrics have improved in recent years, and foreign currency share
of government debt is on a downward path.

In August 2023, Moody's Investors Service changed the outlook on
the Government of Dominican Republic's ratings to positive from
stable and affirmed the local and foreign-currency long-term issuer
and senior unsecured ratings at Ba3.  Moody's said the key drivers
for the outlook change to positive  are: (i) sustained high growth
rates have enhanced the scale and wealth levels of the economy; and
(ii) a material decline in the government debt burden coupled with
improved fiscal policy effectiveness will support medium-term debt
sustainability.

The affirmation of the Ba3 ratings balances the Dominican
Republic's strong economic growth dynamics and relatively contained
susceptibility to event risks, with a comparatively weaker fiscal
position, reflecting long-standing credit challenges which include:
(i) a shallow revenue base compared to peers, (ii) weak debt
affordability metrics, and (iii) high exposure to foreign currency
borrowing.

S&P Global Ratings, in December 2022, raised its long-term foreign
and local currency sovereign credit ratings on the Dominican
Republic to 'BB' from 'BB-'. The outlook on the long-term ratings
is stable. S&P affirmed its 'B' short-term sovereign credit
ratings. S&P also revised its transfer and convertibility (T&C)
assessment to 'BBB-' from 'BB+'.  The stable outlook reflects S&P's
expectation of continued favorable GDP growth and policy continuity
over the next 12-18 months that will likely stabilize the
government's debt burden.

In February 2023, S&P said its BB ratings reflect the country's
fast-growing and resilient economy.  It also incorporates the
country's historical political and social challenges in passing
structural reforms to contain fiscal deficits, despite recent
improvements in the electricity sector. The ratings are constrained
by relatively high debt, a hefty interest burden, and limited
monetary policy flexibility.



=============
J A M A I C A
=============

JAMAICA: Cost of Clothes and Shoes up 3.3% for Year Ended July
--------------------------------------------------------------
RJR News reports that Jamaicans paid an average 3.3 per cent more
for shoes and clothes for the year ended July.

For the month of July alone, the Statistical Institute of Jamaica
says the cost of goods and services in the group 'Clothing and
Footwear' increased by an average 0.3 per cent, according to RJR
News.

The primary contributor was a similar per cent rise in 'Clothing'
prices, linked to higher costs for some clothing materials, the
report notes.

                         About Jamaica

Jamaica is an island country situated in the Caribbean Sea.
Jamaica is an upper-middle income country with an economy heavily
dependent on tourism.  Other major sectors of the Jamaican economy
include agriculture, mining, manufacturing, petroleum refining,
financial and insurance services.

In October 2023, Moody's upgraded the Government of Jamaica's
long-term issuer and senior unsecured ratings to B1 from B2, and
senior unsecured shelf rating to (P)B1 from (P)B2. The outlook has
been changed to positive from stable.  The upgrade of Jamaica's
rating to B1 reflects the government's sustained commitment to
fiscal consolidation and debt reduction.  The positive outlook
reflects Moody's assessment that a continuation of the favorable
fiscal trajectory will further increase Jamaica's credit
resilience.

S&P Global Ratings raised on September 13, 2023, its long-term
foreign and local currency sovereign credit ratings on Jamaica to
'BB-' from 'B+', and affirmed its short-term foreign and local
currency sovereign credit ratings at 'B'.  The stable outlook
reflects S&P's expectation that the government will remain
committed to prudent fiscal policies and reducing debt, as well as
supportive economic policies including a flexible exchange rate
regime and effective monetary policy.  

In March 2022, Fitch Ratings affirmed Jamaica's Long-Term Foreign
Currency Issuer Default Rating (IDR) at 'B+'. The Rating Outlook is
Stable.




=====================
P U E R T O   R I C O
=====================

BED BATH & BEYOND: Court Denies Bid to Appoint Equity Committee
---------------------------------------------------------------
The U.S. Bankruptcy Court for the District of New Jersey denied the
request of a former Bed Bath & Beyond shareholder to appoint an
official committee of equity security holders in the company's
Chapter 11 case.

The shareholder filed earlier this year a motion to appoint an
equity committee despite the court's confirmation of the company's
Chapter 11 plan, which provided for the cancellation of equity
interests in the company. The plan took effect on Sept. 29 last
year.

The former shareholder did not appeal the court order and on June
1, the U.S. Trustee for Regions 3 and 9 received an email from the
shareholder, containing various attachments including a notice of
motion seeking the appointment of an equity committee.

Both the U.S. Trustee and Michael Goldberg, the court-appointed
plan administrator, opposed the motion, arguing that the
appointment is unnecessary because there are no longer any holders
of equity interests and, therefore, there is no constituency for an
official equity committee to represent.

                    About Bed Bath & Beyond

Bed Bath & Beyond Inc., together with its subsidiaries, is an
omnichannel retailer selling a wide assortment of merchandise in
the Home, Baby, Beauty & Wellness markets and operates under the
names Bed Bath & Beyond, buybuy BABY, and Harmon, Harmon Face
Values. The Company also operates Decorist, an online interior
design platform that provides personalized home design services.

At its peak, Bed Bath & Beyond operated the largest home furnishing
retailer in the United States with over 970 stores across all 50
states, consistently at the forefront of major home and bath
trends. Operating stores spanning the United States, Canada,
Mexico, and Puerto Rico, Bed Bath & Beyond offers everything from
bed linens to cookware to electric appliances, home organization,
baby care, and more.

Bed Bath & Beyond closed over 430 locations across the United
States and Canada before filing Chapter 11 cases, implementing
full-scale wind-downs of their Canadian business and the Harmon
branded stores.

Left with 360 Bed Bath & Beyond, and 120 buybuy BABY stores, Bed
Bath & Beyond Inc. and 73 affiliated debtors on April 23, 2023,
each filed a voluntary petition for relief under Chapter 11 of the
United States Bankruptcy Code to pursue a wind-down of operations.
The cases are pending before the Honorable Vincent F. Papalia and
requested joint administration of the cases under Bankr. D.N.J.
Lead Case No. 23-13359.

Kirkland & Ellis LLP and Cole Schotz P.C. are serving as legal
counsel, Lazard Frares & Co. LLC is serving as investment banker,
and AlixPartners LLP is serving as financial advisor. Bed Bath &
Beyond Inc. has retained Hilco Merchant Resources LLC to assist
with inventory sales. Kroll LLC is the claims agent.


ORENGO AIR: Hires Jaqueline I Rivera Gonzalez as Accountant
-----------------------------------------------------------
Orengo Air Corporation seeks approval from the U.S. Bankruptcy
Court for the District of Puerto Rico to employ Jaqueline I Rivera
Gonzalez as accountant.

The firm will provide these services:

     a. review accounting records for preparation of month and
year
end accounting and financial reports;

     b. prepare monthly reconciliations of all bank accounts;

     c. accumulate payroll transactions to produce quarterly and
annual payroll tax returns; and

     d. prepare liquidation analysis, financial projections, claim
reconciliation and related financial documents as support for a
Plan of Reorganization.

The firm will be paid at flat fee of $500 monthly.

The firm will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Jaqueline I Rivera Gonzalez, an accountant, disclosed in a court
filing that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code.

The firm can be reached at:

     Jaqueline I Rivera Gonzalez
     San Antonio 2030
     Calle Drama Ste. 104
     Ponce, Puerto Rico 00728
     Telephone: (787) 843-1679
     Facsimile: (787) 812-0187

              About Orengo Air Corporation

Orengo Air Corporation filed its voluntary petition for relief
under Chapter 11 of the Bankruptcy Code (Bankr. D.P.R. Case No.
24-01434) on April 9, 2024, listing $2,366,403 in assets and
$5,312,448 in liabilities. The petition was signed by Luis D.
Torres Orengo as president. Jose M Prieto Carballo, Esq. at JPC LAW
OFFICES represents the Debtor as counsel.



                           *********


S U B S C R I P T I O N   I N F O R M A T I O N

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