/raid1/www/Hosts/bankrupt/TCR_Public/060520.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Saturday, May 20, 2006, Vol. 10, No. 119

                             Headlines

CALPINE CORP: Files Schedules of Assets and Liabilities
CALPINE CORP: Calgen Holdings Files Schedules of Assets & Debts
CALPINE CORP: Calpine Power Files Schedules of Assets and Debts
CALPINE CORP: Calpine c*Power Files Schedules of Assets and Debts
DELTA AIR: Posts $1.5 Billion Net Loss for the Month of March 2006

INTEGRATED ELECTRICAL: Posts $18 Million Net Loss in March 2006
OWENS CORNING: Earns $296,000 for the Month of February 2006
PERFORMANCE TRANSPORTATION: Files Operating Report in March 2006
PLIANT CORPORATION: Files Monthly Operating Report in March 2006
SAINT VINCENTS: Files Monthly Operating Report for March 2006

SILICON GRAPHICS: March 31 Balance Sheet Upside-Down by $294 Mil.
TOWER AUTOMOTIVE: Posts $2.8 Million Net Loss in March 2006
USG CORP: Posts $249 Million Net Loss for the Month of March 2006
WINN-DIXIE: Incurs $6.5 Net Loss in Four Weeks Ended April 5

                             *********

CALPINE CORP: Files Schedules of Assets and Liabilities
-------------------------------------------------------

A.     Real Estate
          Land
             Hayward, CA                               2,071,731
             Pajaro Site, CA                           2,798,200
             Fremont, OH                               1,919,000
             Fremont, OH                                 256,097
          Generation Facility
             Pace, FL                                 13,116,142
             Pace, FL                                     16,578
          Rights of way options -- Fremont               123,567
          Land Options -- Sandusky Township                  500
          Easements, Grants of Right of Way, etc.   undetermined
             See http://bankrupt.com/misc/CalpineCorpA.pdf

B.     Personal Property
B.1    Cash on Hand                                        1,777
B.2    Bank Accounts
          Bayerische Landesbank                      148,973,277
          Citizens Savings Bank                            2,105
          Compass Bank                                     1,183
          Provident Bank                             220,595,859
          Union Bank of California                     2,813,891
          Union Bank of California                   406,905,330
          Wachovia Bank                                      272
B.3    Security Deposits
          JP Morgan-United Healthcare                  1,128,000
          One Ninety One Peachtree Assoc                  44,998
          Rosetta Resources Inc.                       7,371,000
          Searington, LLC                                 40,836
          United Health Care                             100,539
B.4    Household goods                                         0
B.5    Books, pictures & art objects                           0
B.6    Wearing apparel                                         0
B.7    Furs and jewelry                                        0
B.8    Firearms and sporting goods                             0
B.9    Interests in insurance policies                 3,411,175
          See http://bankrupt.com/misc/CalpineCorpB9.pdf
B.10   Annuities                                               0
B.11   Interests in an education IRA                           0
B.12   Interests in IRA, ERISA                                 0
B.13   Stock interests                              undetermined
          See http://bankrupt.com/misc/CalpineCorpB13&14.pdf
B.14   Interests in partnerships                    undetermined
          See http://bankrupt.com/misc/CalpineCorpB13&14.pdf
B.15   Government & corporate bonds                            0
B.16   Accounts receivable                               179,219
B.17   Alimony, maintenance, support                           0
B.18   Other liquidated debts
          Calpine Development                         19,767,051
          The Todd Organization                        3,317,425
          Fort Mojave Tribe                            3,299,999
          Marsh                                        1,910,195
          Not Applicable                               1,788,389
          Pajaro                                       1,690,000
          Geo Lease Rights                             1,538,461
          Not Applicable                               1,502,762
          Not Applicable                               1,452,000
          Union Bank of California                     1,341,023
          Others                                       8,973,148
B.19   Equitable and future interests                          0
B.20   Contingent & noncontingent interests                    0
B.21   Other contingent claims                                 0
B.22   Patents, copyrights & trademarks             Undetermined
          See http://bankrupt.com/misc/CalpineCorpB22.pdf
B.23   Licenses, franchises                                    0
B.24   Customer lists or other compilations                    0
B.25   Automobiles, trucks, trailers                           0
B.26   Automobiles, trucks, trailers                           0
B.27   Boats, motors & accessories                             0
B.28   Office equipment and supplies                  27,173,180
          See http://bankrupt.com/misc/CalpineCorpB28.pdf
B.29   Machinery, fixtures, equipment                506,780,401
          See http://bankrupt.com/misc/CalpineCorpB29.pdf
B.30   Inventory                                         462,292
B.31   Animals                                                 0
B.32   Crops                                                   0
B.33   Farming equipment & implements                          0
B.34   Farm supplies, chemicals & feed
B.35   Other personal property
          Prepaid expenses -- insurance                2,447,998
          Negative accounts payable                      408,959
          Prepaid expenses -- property tax                94,172
          Other current assets                         1,546,344
          Prepaid expenses -- misc                        81,250
          Prepaid expenses -- software                 1,241,025
          Prepaid expenses -- rent                       390,515
          Project development costs                      (15,330)

        TOTAL SCHEDULED ASSETS                     1,399,062,534
                                                  ==============

C.      Property Claimed as Exempt                          None

D.     Secured Claims
          2nd Priority Term Loans Due 2007           746,229,609
          1st Priority Senior Notes Due 2014         655,455,961
          2nd Priority Senior Notes Due 2010       1,192,358,333
          2nd Priority Senior Notes Due 2013         934,125,000
          2nd Priority Senior Notes Due 2007         497,620,813
          2nd Priority Senior Notes Due 2011         402,194,445

E.     Unsecured priority claims                    undetermined
          See http://bankrupt.com/misc/CalpineCorpE.pdf

F.     Unsecured non-priority claims
          Trade payables                              17,466,240
             See http://bankrupt.com/misc/CalpineCorpF1.pdf
          Senior Notes                             5,707,433,797
             See http://bankrupt.com/misc/CalpineCorpF2.pdf
          Intercompany claims                     (3,555,354,759)
             See http://bankrupt.com/misc/CalpineCorpF3.pdf
          Various Unsecured Employee Claims           13,975,299
             See http://bankrupt.com/misc/CalpineCorpF4.pdf
          Potential Litigation Claims               undetermined
             See http://bankrupt.com/misc/CalpineCorpF5.pdf

       TOTAL SCHEDULED LIABILITIES                $6,611,504,737
                                                 ===============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with       
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on Dec. 20,
2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard M. Cieri,
Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq., and Robert
G. Burns, Esq., Kirkland & Ellis LLP represent the Debtors in
their restructuring efforts.  Michael S. Stamer, Esq., at Akin
Gump Strauss Hauer & Feld LLP, represents the Official Committee
of Unsecured Creditors.  As of Dec. 19, 2005, the Debtors listed
$26,628,755,663 in total assets and $22,535,577,121 in total
liabilities.  (Calpine Bankruptcy News, Issue No. 14; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Calgen Holdings Files Schedules of Assets & Debts
---------------------------------------------------------------

A.     Real Estate                                           $0

B.     Personal Property
B.13   Stock interests                             undetermined
          See http://bankrupt.com/misc/CalgenHoldB13&14.pdf
B.14   Interests in partnerships                   undetermined
          See http://bankrupt.com/misc/CalgenHoldB13&14.pdf
B.29   Machinery, fixtures, equipment
          PP&E Capitalized Interest
             Calgen Holdings                          9,811,518
             Columbia Adjustment Company              5,018,480
          A/D Not in AMS-Misc. Fixed Assets             823,908
          PPE Bldg Mach Equip                        37,352,114

       TOTAL SCHEDULED ASSETS                       $53,006,022
                                                   ============

C.     Property Claimed as Exempt                Not applicable

D.     Secured Claims                                         0

E.     Unsecured priority claims                   undetermined
          See http://bankrupt.com/misc/CalgenHoldE.pdf

F.     Unsecured non-priority claims
          Intercompany claims
             Calpine CCFC Holdings, Inc.                (36,550)
             Calpine Corporation                      1,250,420
             Calpine Generating Company, LLC         51,067,101

       TOTAL SCHEDULED LIABILITIES                  $52,280,971
                                                   ============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with       
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on Dec. 20,
2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard M. Cieri,
Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq., and Robert
G. Burns, Esq., Kirkland & Ellis LLP represent the Debtors in
their restructuring efforts.  Michael S. Stamer, Esq., at Akin
Gump Strauss Hauer & Feld LLP, represents the Official Committee
of Unsecured Creditors.  As of Dec. 19, 2005, the Debtors listed
$26,628,755,663 in total assets and $22,535,577,121 in total
liabilities.  (Calpine Bankruptcy News, Issue No. 15; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Calpine Power Files Schedules of Assets and Debts
---------------------------------------------------------------

A.     Real Estate                                           $0

B.     Personal Property
B.13   Stock interests                             undetermined
          See http://bankrupt.com/misc/PowerCoB13&14.pdf
B.14   Interests in partnerships                   undetermined
          See http://bankrupt.com/misc/PowerCoB13&14.pdf
B.29   Machinery, fixtures, equipment
          CIP - Turbine 1F9923 -- Fremont, OH        20,000,000
          CIP - Turbine 1F9924 -- Fremont, OH        20,000,000
          Construction in Progress                       29,742
B.35   Other personal property                          141,583

       TOTAL SCHEDULED ASSETS                       $40,171,326
                                                   ============

C.     Property Claimed as Exempt                Not applicable

D.     Secured Claims
          UCC financing statements
             Credit Lyonnais New York                         0
             ING Capital LLC                                  0

E.     Unsecured priority claims
          Taxing authorities                       Undetermined
          See http://bankrupt.com/misc/PowerCoE.pdf

F.     Unsecured non-priority claims
          Trade payables                                  9,883
          Intercompany claims                       296,509,360
             Calpine Construction Mgmt Co.             (206,827)
             Calpine Corporation                    308,040,459
             Calpine Operating Services Company          (4,487)
             Calpine Power, L.P.                          1,906
             Calpine Unrestricted Holdings, LLC     (11,314,554)
             CPN Pipeline Company                          (475)
             Rocky Mountain Energy Center, LLC           (6,662)
          Deferred compensation                          13,772

       TOTAL SCHEDULED LIABILITIES                 $296,533,016
                                                  =============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with       
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on Dec. 20,
2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard M. Cieri,
Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq., and Robert
G. Burns, Esq., Kirkland & Ellis LLP represent the Debtors in
their restructuring efforts.  Michael S. Stamer, Esq., at Akin
Gump Strauss Hauer & Feld LLP, represents the Official Committee
of Unsecured Creditors.  As of Dec. 19, 2005, the Debtors listed
$26,628,755,663 in total assets and $22,535,577,121 in total
liabilities.  (Calpine Bankruptcy News, Issue No. 15; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


CALPINE CORP: Calpine c*Power Files Schedules of Assets and Debts
-----------------------------------------------------------------

A.     Real Estate                                           $0

B.     Personal Property
B.13   Stock interests                             undetermined
          See http://bankrupt.com/misc/cPowerB13&14.pdf
B.14   Interests in partnerships                   undetermined
          See http://bankrupt.com/misc/cPowerB13&14.pdf

       TOTAL SCHEDULED ASSETS                                $0
                                                            ===

C.     Property Claimed as Exempt                Not applicable

D.     Secured Claims                                         0

E.     Unsecured priority claims                   undetermined
          See http://bankrupt.com/misc/cPowerE.pdf

F.     Unsecured non-priority claims
          Intercompany claims
             Anacapa Land Company, LLC                   10,886
             Calpine Canada Power Ltd.                   (6,512)
             Calpine Central, Inc.                         (727)
             Calpine Central, L.P.                         (148)
             Calpine Corporation                    142,098,051
             Calpine Eastern Corporation                152,412
             Calpine Energy Services, L.P.               43,084
             Calpine Operations Management Co.           31,680
             Los Esteros Critical Energy Facility   (90,978,389)
             Otay Mesa Energy Center, LLC               (16,904)
             Wawayanda Energy Center, LLC                (1,889)

       TOTAL SCHEDULED LIABILITIES                  $51,331,544
                                                   ============

Headquartered in San Jose, California, Calpine Corporation --
http://www.calpine.com/-- supplies customers and communities with       
electricity from clean, efficient, natural gas-fired and
geothermal power plants.  Calpine owns, leases and operates
integrated systems of plants in 21 U.S. states and in three
Canadian provinces.  Its customized products and services include
wholesale and retail electricity, gas turbine components and
services, energy management and a wide range of power plant
engineering, construction and maintenance and operational
services.  The Company filed for chapter 11 protection on Dec. 20,
2005 (Bankr. S.D.N.Y. Lead Case No. 05-60200).  Richard M. Cieri,
Esq., Matthew A. Cantor, Esq., Edward Sassower, Esq., and Robert
G. Burns, Esq., Kirkland & Ellis LLP represent the Debtors in
their restructuring efforts.  Michael S. Stamer, Esq., at Akin
Gump Strauss Hauer & Feld LLP, represents the Official Committee
of Unsecured Creditors.  As of Dec. 19, 2005, the Debtors listed
$26,628,755,663 in total assets and $22,535,577,121 in total
liabilities.  (Calpine Bankruptcy News, Issue No. 15; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


DELTA AIR: Posts $1.5 Billion Net Loss for the Month of March 2006
------------------------------------------------------------------

                      DELTA AIR LINES, INC.
               Unaudited Consolidated Balance Sheet
                       As of March 31, 2006

                             ASSETS

CURRENT ASSETS:
Cash and cash equivalents                        $2,429,000,000
Restricted cash                                     933,000,000
Accounts receivable, net of an allowance for
  uncollectible accounts of $38                   1,012,000,000
Expendable parts and supplies inventories,
  net of an allowance for obsolescence of $204      171,000,000
Prepaid expenses and other                          562,000,000
                                                ---------------
Total current assets                              5,107,000,000

PROPERTY AND EQUIPMENT:
Flight equipment                                 18,160,000,000
Accumulated depreciation                         (6,440,000,000)
                                                ---------------
Flight equipment, net                            11,720,000,000

Ground property and equipment                     4,760,000,000
Accumulated depreciation                         (2,885,000,000)
                                                ---------------
Ground property and equipment                     1,875,000,000
                                                ---------------

Flight and ground equipment
  under capital leases                              558,000,000
Accumulated amortization                           (171,000,000)
                                                ---------------
Flight and ground equipment
  under capital leases                              387,000,000

Advance payments for equipment                       44,000,000
                                               ---------------
Total property and equipment, net                14,026,000,000

OTHER ASSETS:
Goodwill                                            227,000,000
Operating rights and other intangibles,
  net of accumulated amortization of $192            71,000,000
Other noncurrent assets                           1,127,000,000
                                                ---------------
Total other assets                                1,425,000,000
                                                ---------------
Total assets                                    $20,558,000,000
                                                ===============

              LIABILITIES AND SHAREOWNERS' DEFICIT

CURRENT LIABILITIES:
Current maturities of long-term debt
  and capital leases                             $1,302,000,000
Accounts payable, deferred credits
  and other accrued liabilities                   1,638,000,000
Air traffic liability                             2,347,000,000
Taxes payable                                       626,000,000
Accrued salaries and related benefits               401,000,000
                                                ---------------
Total current liabilities                         6,314,000,000

NONCURRENT LIABILITIES:
Long-term debt and capital leases                 6,654,000,000
Other                                               251,000,000
Deferred revenue and other credits                  307,000,000
                                                ---------------
Total noncurrent liabilities                      7,212,000,000

LIABILITIES SUBJECT TO COMPROMISE                18,695,000,000

COMMITMENTS AND CONTINGENCIES

SHAREOWNERS' DEFICIT:
Common stock:
$0.01 par value; 900,000,000 shares
  authorized; 202,081,648 shares issued               2,000,000
Additional paid-in capital                        1,560,000,000
Accumulated deficit                             (10,280,000,000)
Accumulated other comprehensive loss             (2,721,000,000)
Treasury stock at cost, 4,745,710 shares           (224,000,000)
                                                ---------------
Total shareowners' deficit                      (11,663,000,000)
                                                ---------------
Total liabilities and shareowners' deficit      $20,558,000,000
                                                ===============


                      DELTA AIR LINES, INC.
          Unaudited Consolidated Statement of Operations
                For the Month Ended March 31, 2006

OPERATING REVENUES:
Passenger:
  Mainline                                         $926,000,000
  Regional affiliates                               337,000,000
  Cargo                                              47,000,000
  Other, net                                        (16,000,000)
                                                ---------------
Total operating revenues                          1,294,000,000

OPERATING EXPENSES:
Salaries and related costs                          459,000,000
Aircraft fuel                                       336,000,000
Contract carrier arrangements                       219,000,000
Depreciation and amortization                       103,000,000
Contracted services                                  87,000,000
Passenger commissions and
  other selling expenses                             76,000,000
Landing fees and other rents                        171,000,000
Aircraft maintenance materials and
  outside repairs                                    75,000,000
Aircraft rent                                        28,000,000
Passenger service                                    25,000,000
Restructuring, asset writedowns, pension
  settlements, and related items, net                 9,000,000
Other                                               (27,000,000)
                                                ---------------
Total operating expenses                          1,561,000,000
                                                ---------------
OPERATING LOSS                                     (267,000,000)
                                                ---------------
OTHER INCOME (EXPENSE):
Interest expense (contractual interest
  expense equals $101 for the Month ended
  March 31, 2006)                                   (74,000,000)
Interest income                                       5,000,000
                                                ---------------
Total other expense, net                            (69,000,000)
                                                ---------------
LOSS BEFORE REORGANIZATION ITEMS, NET              (336,000,000)

REORGANIZATION ITEMS, NET                        (1,245,000,000)
                                                ---------------
LOSS BEFORE INCOME TAXES                         (1,581,000,000)

INCOME TAX PROVISION                                $21,000,000
                                                ---------------
NET LOSS                                        ($1,560,000,000)
                                                ===============


                      DELTA AIR LINES, INC.
          Unaudited Consolidated Statement of Cash Flows
                For the Month ended March 31, 2006

Net cash provided by operating activities           $433,000,000

CASH FLOWS FROM INVESTING ACTIVITIES:
Property and equipment additions:
   Flight equipment, including
      advance payments                              (10,000,000)
   Ground property and equipment
Proceeds from sale of flight equipment                8,000,000
Change in restricted investments related to
  Boston airport terminal project                    (1,000,000)
Decrease in restricted cash                         (92,000,000)
Other, net                                            5,000,000
                                                ---------------
Net cash provided by investing activities          (102,000,000)

CASH FLOWS FROM FINANCING ACTIVITIES:
Payments on long-term debt and
  capital lease obligations                         (67,000,000)
Other financing, net
                                                ---------------
Net cash used by financing activities               (72,000,000)
                                                ---------------
Net increase in cash and cash equivalents           259,000,000

Cash & cash equivalents at beginning of period    2,170,000,000
                                                ---------------
Cash & cash equivalents at end of period         $2,429,000,000
                                                ===============

Headquartered in Atlanta, Georgia, Delta Air Lines --
http://www.delta.com/-- is the world's second-largest airline in
terms of passengers carried and the leading U.S. carrier across
the Atlantic, offering daily flights to 502 destinations in 88
countries on Delta, Song, Delta Shuttle, the Delta Connection
carriers and its worldwide partners.  The Company and 18
affiliates filed for chapter 11 protection on Sept. 14, 2005
(Bankr. S.D.N.Y. Lead Case No. 05-17923).  Marshall S. Huebner,
Esq., at Davis Polk & Wardwell, represents the Debtors in their
restructuring efforts.  Timothy R. Coleman at The Blackstone Group
L.P. provides the Debtors with financial advice.  Daniel H.
Golden, Esq., and Lisa G. Beckerman, Esq., at Akin Gump Strauss
Hauer & Feld LLP, provide the Official Committee of Unsecured
Creditors with legal advice.  John McKenna, Jr., at Houlihan Lokey
Howard & Zukin Capital and James S. Feltman at Mesirow Financial
Consulting, LLC, serve as the Committee's financial advisors.  As
of June 30, 2005, the Company's balance sheet showed $21.5 billion
in assets and $28.5 billion in liabilities. (Delta Air Lines
Bankruptcy News, Issue No. 31; Bankruptcy Creditors' Service,
Inc., 215/945-7000).


INTEGRATED ELECTRICAL: Posts $18 Million Net Loss in March 2006
---------------------------------------------------------------

            Integrated Electrical Services, Inc., et al.
                           Balance Sheet
                       As of March 31, 2006

Assets:
   Unrestricted Cash                                $14,496,000
   Restricted Cash                                   20,060,000
   Total Cash                                        34,556,000
   Accounts Receivable                              163,397,000
   Inventory                                         23,579,000
   Notes Receivable                                           -
   Prepaid Expenses                                  24,518,000
   Other                                             66,930,000
   Total Current Assets                             312,980,000
   Property, Plant, Equipment                        81,178,000
   Less: Accumulated Depreciation                    59,393,000
   Net Property, Plant, Equipment                    21,785,000
   Due From Insiders                                          -
   Other Assets - Net of Amortization                24,343,000
   Other                                              7,044,000
                                                  -------------
TOTAL ASSETS                                       $366,152,000

Postpetition Liabilities:
   Accounts Payable                                 $40,397,000
   Taxes Payable                                      3,968,000
   Notes Payable                                              0
   Professional Fees                                  1,519,000
   Secured Debt                                               0
   Other                                             54,200,000
                                                  -------------
Total Postpetition Liabilities                      100,084,000

Prepetition Liabilities:
   Secured Debt                                          12,000
   Priority Debt                                      6,361,000
   Unsecured Debt                                   258,418,000
   Other                                             18,680,000
                                                  -------------
   Total Prepetition Liabilities                    283,471,000
                                                  -------------
Total Liabilities                                   383,555,000

Equity:
   Prepetition Owners' Equity                         6,034,000
   Postpetition Cumulative Profit                   (23,437,000)
   Direct Charges to Equity
                                                  -------------
   Total Equity                                     (17,403,000)
                                                  -------------
TOTAL LIABILITIES AND OWNERS' EQUITY               $384,735,000


            Integrated Electrical Services, Inc., et al.
                         Income Statement
               Period From March 1 to 31, 2006

Revenues:
   Gross Revenues                                   $85,179,000
   Less: Returns & Discounts                                  0
                                                  -------------
Net Revenue                                          85,179,000

Cost of Goods Sold:
   Material                                          40,424,000
   Direct Labor                                      24,201,000
   Direct Overhead                                   12,756,000
                                                  -------------
   Total Cost of Goods Sold                          77,381,000
                                                  -------------
Gross Profit                                          7,798,000

Operating Expenses:
   Officer/Inside Compensation                          253,000
   Selling & Marketing                                  493,000
   General & Administrative                          11,597,000
   Rent & Lease                                         743,000
   Other                                                      0
                                                  -------------
   Total Operating Expenses                          13,086,000
                                                  -------------
Income Before Non-Operating Income & Expense         (5,288,000)

Other Income & Expenses:
   Non-Operating Income                                       -
   Non-Operating Expense                                      -
   Interest Expense                                    (122,000)
   Depreciation/Depletion                                     0
   Other                                                232,000
                                                  -------------
Net Other Income & Expenses                            $635,000

Reorganization Expenses
   Professional Fees                                  8,151,000
   U.S. Trustee Fees                                          -
   Other                                              3,960,000
                                                  -------------
   Total Reorganization Expenses                     12,111,000

   Income Tax                                                 -
                                                  -------------
Net Profit (Loss)                                  ($18,034,000)


            Integrated Electrical Services, Inc., et al.
             Statement of Cash Receipts & Disbursements
                 For the Month Ended March 31, 2006

Cash, Beginning of Month                            $32,764,000
Receipts from Operations:
   Cash Sales                                         1,735,000

Collection of Accounts Receivable
   Prepetition                                       44,930,000
   Postpetition                                      44,545,000
                                                  -------------
Total Operating Receipts                            $91,210,000

Non-Operating Receipts:
   Loans & Advances                                     $30,000
   Sales of Assets                                       42,000
   Other                                              2,679,000
                                                  -------------
   Total Non-Operating Receipts                       2,751,000
                                                  -------------
Total Receipts                                       93,961,000
                                                  -------------
Total Cash Available                               $126,725,000

Operating Disbursements:
   Net Payroll                                      $21,523,000
   Payroll Taxes Paid                                 7,171,000
   Sales, Use & Other Taxes Paid                        734,000
   Secured/Rental/Leases                                888,000
   Utilities                                            445,000
   Insurance                                          1,327,000
   Inventory Purchases                               21,728,000
   Vehicle Expenses                                   1,258,000
   Travel                                               285,000
   Entertainment                                        193,000
   Repairs & Maintenance                                205,000
   Supplies                                             314,000
   Advertising                                           61,000
   Other                                             34,520,000
                                                  -------------
Total Operating Disbursements                       $90,650,000

Reorganization Expenses:
   Professional Fees                                 $1,519,000
   U.S. Trustee Fees                                          -
   Other                                                      -
                                                  -------------
   Total Reorganization Expenses                      1,519,000
                                                  -------------
Total Disbursements                                 $92,168,000
                                                  -------------
Net Cash Flow                                        $1,793,000
                                                  -------------
Cash -- End of Month                                $34,556,000

Headquartered in Houston, Texas, Integrated Electrical Services,
Inc. -- http://www.ielectric.com/and http://www.ies-co.com/-- is      
an electrical and communications service provider with national
roll-out capabilities across the U.S.  Integrated Electrical
Services offers seamless solutions and project delivery of
electrical and low-voltage services, including communications,
network, and security solutions.

The Company provides everything from system design, installation,
and testing to long-term service and maintenance on a wide array
of projects.  With approximately 140 locations nationwide, the
Company is prepared to seamlessly manage and deliver all your
electrical, security, and communication requirements.  The Debtor
and 132 of its affiliates filed for chapter 11 protection on
Feb. 14, 2006 (Bankr. N.D. Tex. Lead Case No. 06-30602).  Daniel
C. Stewart, Esq., and Michaela C. Crocker, Esq., at Vinson &
Elkins, L.L.P., represent the Debtors in their restructuring
efforts.  As of Dec. 31, 2005, Integrated Electrical reported
assets totaling $400,827,000 and debts totaling $385,540,000.


OWENS CORNING: Earns $296,000 for the Month of February 2006
------------------------------------------------------------

                           Owens Corning
                           Balance Sheet
                      As of February 28, 2006
                           (In Thousands)

Current Assets:
    Cash and cash equivalents                          $935,042
    Receivables                                         432,809
    Receivables - intercompany                        1,048,419
    Inventories, net of LIFO reserve                    210,842
    Insurance for asbestos litigation claims                  -
    Deferred income taxes                                     -
    Income tax receivable                                   926
    Other current assets                                 39,486
                                                    -----------
Total Current Assets                                  2,667,524

Other Assets:
    Insurance for asbestos litigation claims             75,220
    Restricted cash                                     198,407
    Restricted cash and securities - Fibreboard               -
    Deferred income taxes                             1,403,797
    Goodwill                                             48,568
    Investment in affiliates                             32,663
    Investment in subsidiaries                        2,022,050
    Notes receivable - intercompany                       5,270
    Other non-current assets                            416,642
                                                    -----------
Total Other Assets                                    4,202,617

Plant & Equipment:
    Land                                                 34,252
    Buildings & leasehold improvements                  550,521
    Machinery & equipment                             2,210,057
    Construction in progress                            145,536
    Less: Accumulated Depreciation                    1,650,254
                                                    -----------
Net Plant & Equipment                                 1,290,112
                                                    -----------
TOTAL ASSETS                                         $8,160,253
                                                    ===========

Liabilities not Subject to Compromise:
    Accounts payable & accrued liabilities             $535,620
    Accrued postpetition interest                       735,042
    Intercompany liabilities                          1,160,971
    Short-term debt                                           -
    Long-term debt - current portion                      1,367
                                                    -----------
Total Current Liabilities                             2,433,000

Long-Term Debt                                            9,334

Other:
Other employee benefits liability                       242,004
Pension plan liability                                  577,546
Other liability                                         171,840
                                                    -----------
Total Non-Current Liabilities                           991,390
                                                    -----------
Total Postpetition Liabilities                        3,433,724

Prepetition Liabilities:
    Accounts payable and accrued liabilities            270,542
    Other employee benefits liability                   179,641
    Pension plan liability                                    -
    Debt - US bank credit facility                    1,450,986
    Debt - bonds & other                              1,500,920
    Asbestos-related liability                        6,166,734
    Intercompany                                      2,452,666
    Other                                                     -
                                                    -----------
Total Prepetition Liabilities                        12,021,489
                                                    -----------
Total Liabilities                                    15,455,213

Minority Interest                                             -

Stockholder's Equity:
    Common stock                                        697,252
    Deficit                                          (7,658,284)
    Accumulated Comprehensive Loss                       (6,054)
    Other                                              (327,874)
                                                    -----------
Net Stockholder's Deficit                            (7,294,960)
                                                    -----------
TOTAL LIABILITIES & STOCKHOLDER'S DEFICIT            $8,160,253
                                                    ===========

                          Owens Corning
                     Statement of Operations
              For the Month Ended February 28, 2006
                         (In Thousands)

Net sales                                              $350,969
Cost of Sales                                           289,084
                                                    ----------
Gross Margin                                             61,885

Operating Expenses:
    Marketing & administrative expenses                  33,058
    Science & technology expenses                         2,598
    Provision for asbestos litigation claims                  -
    Insider compensation                                    823
    Restructure costs                                         -
    Other                                                 7,920
                                                    -----------
Income from Operations                                   17,487

Other Expenses:
    Cost of borrowed funds                                  310
    Other                                                     -
                                                    -----------
Income (Loss) Before Reorganization Items                17,177

Reorganization Items:
    Professional fees                                     6,664
    U.S. Trustee quarterly fees                               -
    Interest earned on accum. cash from Chapter 11       (2,396)
    (Gain) Loss from sale of equipment                        -
    (Gain) Loss from settlement of liabilities                -
    Other reorganization expenses                         2,129
                                                    -----------
Total Reorganization Expenses                             6,397
                                                    -----------
Income Before Income Taxes                               10,780
Provision for Income Tax                                 10,484
                                                    -----------
Income Before Minority Interest & Equity in
    Net Income of Affiliates                                296
Minority interest                                             -
Equity in net income (loss) of affiliates                     -
                                                    -----------
Net Income                                                 $296
                                                    ===========


                           Owens Corning
             Statement of Cash Receipts & Disbursements
                For the Month Ended February 28, 2006
                           (In Thousands)

Cash, beginning of month                             $1,066,725

Receipts:
    Customer receipts                                   307,711
    Intercompany sales                                    3,681
    Loans & advances                                          -
    Sale of assets                                            -
    Other receipts                                       12,854
    Intercompany transfers                               90,627
    Transfers from DIP                                  276,332
                                                    -----------
Total Receipts                                          691,205

Disbursements:
    Net payroll                                          90,426
    Payroll taxes                                             -
    Sales use & other taxes                               8,908
    Inventory purchases                                 137,050
    Insurance                                             2,232
    Administrative & selling                             97,506
    Other                                               124,697
    Intercompany transfers                               82,962
    Transfers to DIP                                    276,332
    Professional Fees                                     2,775
    U.S. Trustee Quarterly Fees                               -
    Court costs                                               -
    Adjustment                                                -
                                                    -----------
Total Disbursements                                     822,888
Net Cash Flow                                          (131,683)
                                                    -----------
Cash, end of month                                     $935,042
                                                    ===========

Owens Corning (OTC: OWENQ.OB) (BULLETIN BOARD: OWENQ.OB) --
http://www.owenscorning.com/-- manufactures fiberglass     
insulation, roofing materials, vinyl windows and siding, patio
doors, rain gutters and downspouts.  Headquartered in Toledo,
Ohio, the Company filed for chapter 11 protection on Oct. 5, 2000
(Bankr. Del. Case. No. 00-03837).   Norman L. Pernick, Esq., at
Saul Ewing LLP, represents the Debtors.  Elihu Inselbuch, Esq., at
Caplin & Drysdale, Chartered, represents the Official Committee of
Asbestos Creditors.  James J. McMonagle serves as the Legal
Representative for Future Claimants and is represented by Edmund
M. Emrich, Esq., at Kaye Scholer LLP. (Owens Corning Bankruptcy
News, Issue No. 130; Bankruptcy Creditors' Service, Inc.,
215/945-7000).


PERFORMANCE TRANSPORTATION: Files Operating Report in March 2006
----------------------------------------------------------------
On April 28, 2006, Performance Transportation Services, Inc, and
its debtor-affiliates filed with the U.S. Bankruptcy Court for the
Western District of New York their Monthly Operating Statement for
the period March 1, 2006, to March 31, 2006.

The Operating Statements do not include a Balance Sheet or  
Statement of Operations but note of a $220.50 operating loss for
the period.

A full-text copy of the Debtors' March 2006 Operating Statements
is available for free at http://ResearchArchives.com/t/s?987

                 Performance Logistics Group, Inc.
        In re. Leaseway Motorcar Transport Company, et al.,
                    U.S. Operations Cash Flow
                For the Month Ender March 31, 2006

Book balance:
   Opening book balance, 03/01/06                   $10,024,812
                                                    -----------

Receipts
   Customers                                         28,119,325
   Miscellaneous receipts                               209,406
                                                    -----------
   Total receipts                                    28,328,731
                                                    -----------

Disbursements
   Payroll, payroll taxes & fringe benefits          16,232,527
   Insurance & cargo losses                           2,062,575
   Fuel                                               4,267,396
   Parts, tires, other operating supplies & expenses  3,637,931
   Licenses, permits & tolls                            785,641
   Tractor, trailer lease payments                       60,946
   Building, land, service vehicles and other rents     341,898
   Interest & bank fee payments                         742,007
   Income, franchise & property taxes                   314,301
   Bank term debt principal repayments                  175,000
   Misc/DIP Line (Draw) / Repayments                          0
   Capital expenditures                                  33,022
   Professional Fees                                    616,187
                                                    -----------
   Total Disbursements                               29,269,431
                                                    -----------
Closing Book Balance, End of Month                   $9,084,113
                                                    ===========

Headquartered in Wayne, Michigan, Performance Transportation
Services, Inc. -- http://www.pts-inc.biz/-- is the second largest
transporter of new automobiles, sport-utility vehicles and light
trucks in North America.  The Company provides transit stability,
cargo damage elimination and proactive customer relations that are
second to none in the finished vehicle market segment.  The
company's chapter 11 case is administered jointly under Leaseway
Motorcar Transport Company.

Headquartered in Niagara Falls, New York, Leaseway Motorcar
Transport Company Debtor and 13 affiliates filed for chapter 11
protection on Jan. 25, 2006 (Bankr. W.D.N.Y. Case No. 06-00107).
James A. Stempel, Esq., James W. Kapp, III, Esq., and Jocelyn A.
Hirsch, Esq., at Kirkland & Ellis, LLP, and Garry M. Graber, Esq.,
at Hodgson Russ LLP represent the Debtors in their restructuring
efforts.  David Neier, Esq., at Winston & Strawn LLP, represents
the Official Committee of Unsecured Creditors.  When the Debtors
filed for protection from their creditors, they estimated assets
between $10 million and $50 million and more than $100 million in
debts.  (Performance Bankruptcy News, Issue No. 8; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


PLIANT CORPORATION: Files Monthly Operating Report in March 2006
----------------------------------------------------------------
Pliant Corporation and its debtor-affiliates delivered to the U.S.
Bankruptcy Court for the Southern District of New York an
illegible copy of their unaudited balance sheet and statement of
operations for the reporting period ended March 31, 2006.

A full-text copy of the Debtors' March 2006 Monthly Operating
Report is available for free at

          http://bankrupt.com/misc/Pliant_MarchMOR.pdf

The Debtors did not file their schedule of cash receipts and
disbursements.

Headquartered in Schaumburg, Illinois, Pliant Corporation --
http://www.pliantcorp.com/-- produces value-added film and
flexible packaging products for personal care, medical, food,
industrial and agricultural markets.  The Debtor and 10 of its
affiliates filed for chapter 11 protection on Jan. 3, 2006
(Bankr. D. Del. Lead Case No. 06-10001).  James F. Conlan, Esq.,
at Sidley Austin LLP, and Edmon L. Morton, Esq., and Robert S.
Brady, Esq., at Young, Conaway, Stargatt & Taylor, represent the
Debtors in their restructuring efforts.  The Debtors tapped
McMillan Binch Mendelsohn LLP, as their Canadian bankruptcy
counsel.   The Ontario Superior Court of Justice named RSM
Richter, Inc., as the Debtors' information officer in their
restructuring proceeding under Companies Creditors Arrangement Act
in Canada.  Kenneth A. Rosen, Esq., at Lowenstein Sandler, P.C.,
serves as counsel to the Official Committee of Unsecured
Creditors.  Don A. Beskrone, Esq., at Ashby & Geddes, P.A., is
local counsel to the Creditors' Committee.  As of Sept. 30, 2005,
the company had $604,275,000 in total assets and $1,197,438,000 in
total debts.  (Pliant Bankruptcy News, Issue No. 13; Bankruptcy
Creditors' Service, Inc., 215/945-7000)


SAINT VINCENTS: Files Monthly Operating Report for March 2006
-------------------------------------------------------------

                         SVCMC Debtors
              Unaudited Consolidated Balance Sheet
                      As of March 31, 2006

ASSETS
Cash & Cash Equivalents                             $22,027,713
Investments                                                   -
Patients Accounts Receivable, less allowance for
   doubtful accounts                                172,326,993
Accounts Receivable                                  35,024,747
Other Current Assets                                 66,531,012
                                                  --------------
   Total Current Assets                             295,910,465

Depreciation Reserve Funds & Collaterized Assets     13,740,034
Assets Designated for Self-Insurance
   Investments at Market                             45,253,623
Assets whose use is limited -
   Investments at Market                             53,851,248
Other Non-Current Assets                             22,544,203

Land, Buildings & Equipment, net of
   Accumulated Depreciation                         276,725,197
                                                 --------------
    Total Assets                                   $708,024,770
                                                 ==============

LIABILITIES AND NET ASSETS
Liabilities Subject to Compromise:
   HFG Loan                                                   -
   Accounts Payable & Accrued Expenses             $234,975,020
   Estimated Retroactive Payables to
      Third Parties, net                            118,277,577
   Long-term Debt                                   130,058,012
   Long-term Debt, excluding current installments             -
   Estimated Liability for Self-Insurance           232,834,820
                                                 --------------
   Total Liabilities Subject to Compromise          716,145,429

Liabilities Not Subject to Compromise:
   Accrued Salaries & Payroll Taxes Withheld         51,747,666
   Accounts Payables & Accrued Expenses              89,365,765
   Long-term Debt (GE)                              169,000,000
                                                 --------------
   Total Liabilities                              1,026,258,860

Net Assets:
   Unrestricted                                    (376,787,460)
   Temporarily Restricted                            32,946,831
   Permanently Restricted                            25,606,539
                                                 --------------
   Total Net Assets                                (318,234,090)
                                                 --------------
   Total Liabilities & Net Assets                  $708,024,770
                                                 ==============

                         SVCMC Debtors
             Unaudited Consolidated Income Statement
                 From March 1 to March 31, 2006

Operating Revenue
   Inpatient                                        $65,270,538
   Outpatient                                        32,215,148
                                                 --------------
      Patient Service Revenue                        97,485,686
                                                 --------------
   Less Provision for Bad Debt                        9,187,198
                                                 --------------
      Net Patient Service Revenue                    88,298,488
                                                 --------------
   Pool Revenue                                       3,851,914
   Capitation                                         7,451,421
   Other                                              9,862,733
                                                 --------------
   Total Operating Revenue                          109,464,555

Operating Expenses:
   Salaries and Wages                                47,627,146
   Fringe Benefits                                   13,861,558
   Supplies and Other                                35,125,988
   Insurance                                          4,326,765
                                                 --------------
   Total Direct Operating Costs                     100,941,457

   Salaries and Wages                                 2,627,044
   Fringe Benefits                                      781,544
   Supplies and Other                                 6,356,101
                                                 --------------
   Total Corporate Allocated                          9,764,689
                                                 --------------
   Total Operating Expense                          110,706,146
                                                 --------------
Interest                                              2,025,190
Depreciation                                          3,601,055
                                                 --------------
   Operating Gain (Loss) Before
      Non-Recurring and/or Unusual Items             (6,867,836)

Non-Recurring and/or Unusual Items:
   Discontinued Operations (St. Mary's)                       -
   St. Mary's Op Pac Rate Adjustment                          -
   ZBEC/HFE Recoveries                                        -
   Restructuring & Bankruptcy Related Costs          (2,672,962)
   Estimated Close-out of St. Mary's                          -
   Hanys Investment Income (SFS INS)                          -
   Prior Period Ambulance Revenue                             -
   Transfer of Equity Foundation                              -
                                                 --------------
   Total Non-Recurring and/or Unusual Items          (2,672,962)
                                                 --------------
   Operating Gain (Loss) After
      Non-Recurring and/or Unusual Items             (9,540,798)
                                                 --------------
Non-Operating Revenue                                   890,287
Change in Temporary Restricted Net Assets               171,411
                                                 --------------
   Change in Net Assets                             ($8,479,100)
                                                 --------------
   EBITDA                                           ($1,241,591)
                                                 ==============

                         SVCMC Debtors
                Unaudited Statement of Cash Flows
                 From March 1 to March 31, 2006

Cash Flows from Operation Activities:
   Changes in Net Assets                            ($8,479,100)

Adjustments to Reconcile Changes in Net Assets
   to Net Cash Provided by Operating Activities:
   Depreciation & Amortization                        3,601,055
   Gain on Refinancing                                        -
   Change in Unrealized Gains & Losses                 (472,860)
   Change in Patient's Accounts Receivable           10,080,756
   Change in Accounts Receivables, Other              1,491,197
   Change in Prepaid Expenses & Other                (1,903,336)
   Change in Other Non-Current Assets                    27,767
   Change in Accounts Payable &
      Accrued Exp-Prepetition                                 -
   Change in Accounts Payable &
      Accrued Exp-Postpetition                       (3,343,469)
   Change in Accrued Salaries & P/R Taxes              (133,907)
   Change in Est. Retro rec/pay
      from/to third parties                           1,161,884
   Change in Est. Liability for self-insurance                -
   Change in Other Non-Current Liabilities              255,837
                                                 --------------
   Net Cash Provided by Operating Activities          2,285,824

Cash flows From Investment Activities:
   Sale of Investments, Net                             (31,311)
   Sale of Assets Whose Use is Limited                 (497,659)
   Acquisition/Sale of Land, Building,
      & Equipment                                    (1,287,470)
                                                 --------------
   Net Cash Provided by Investing Activities         (1,816,440)

Cash flows From Financing Activities:
   Proceeds/Repayment From/of Working Capital Loan            -
   Proceed from issuance of Long-term debt                    -
   Repayment of Long-term debt                         (256,118)
                                                 --------------
   Net Cash (Used) in Financing Activities             (256,118)

   Net Increase (Decrease)
      in Cash & Cash Equivalents                        213,266

   Cash & Cash Equivalents at Beginning of Month     21,814,446
                                                 --------------
   Cash & Cash Equivalents at End of the Month      $22,027,712
                                                 ==============

Headquartered in New York, New York, Saint Vincents Catholic
Medical Centers of New York -- http://www.svcmc.org/-- the   
largest Catholic healthcare providers in New York State, operate
hospitals, health centers, nursing homes and a home health agency.
The hospital group consists of seven hospitals located throughout
Brooklyn, Queens, Manhattan, and Staten Island, along with four
nursing homes and a home health care agency.  The Company and six
of its affiliates filed for chapter 11 protection on July 5, 2005
(Bankr. S.D.N.Y. Case No. 05-14945 through 05-14951).  Gary
Ravert, Esq., and Stephen B. Selbst, Esq., at McDermott Will &
Emery, LLP, filed the Debtors' chapter 11 cases.  On Sept. 12,
2005, John J. Rapisardi, Esq., at Weil, Gotshal & Manges LLP took
over representing the Debtors in their restructuring efforts.
Martin G. Bunin, Esq., at Thelen Reid & Priest LLP, represents the
Official Committee of Unsecured Creditors.  As of Apr. 30, 2005,
the Debtors listed $972 million in total assets and $1 billion in
total debts.  (Saint Vincent Bankruptcy News, Issue No. 25;
Bankruptcy Creditors' Service, Inc., 215/945-7000)


SILICON GRAPHICS: March 31 Balance Sheet Upside-Down by $294 Mil.
-----------------------------------------------------------------

                      SILICON GRAPHICS, INC.
        PRELIMINARY CONDENSED CONSOLIDATED BALANCE SHEETS
                       As of March 31, 2006
                            (Unaudited)

ASSETS

Current assets:
Cash and cash equivalents                        $54,257,000
Short-term marketable investments                    601,000
Short-term restricted investments                 40,641,000
Accounts receivable, net                          58,035,000
Inventories                                       71,911,000
Prepaid expenses & other current assets           38,067,000
                                               -------------
Total current assets                             263,512,000
                                               -------------
Restricted investments                               409,000

Net property and equipment                        37,134,000

Other assets                                      68,362,000
                                               -------------
                                                $369,417,000
                                               =============

LIABILITIES AND STOCKHOLDERS' DEFICIT

Current liabilities:
Accounts payable                                 $57,782,000
Accrued compensation                              25,384,000
Income taxes payable                               2,426,000
Other current liabilities                         68,581,000
Current portion of long-term debt                 38,293,000
Current portion of deferred revenue              104,887,000
                                               -------------
Total current liabilities                        297,353,000
                                               -------------
Long-term debt                                   253,078,000
Long-term deferred revenue                        48,458,000
Other liabilities                                 65,380,000
                                               -------------
Total liabilities                                664,269,000
                                               -------------
Total stockholders' deficit                     (294,852,000)
                                               -------------
                                                $369,417,000
                                               =============

Headquartered in Mountain View, California, Silicon Graphics, Inc.
(OTC: SGID) -- http://www.sgi.com/-- offers high-performance   
computing.  SGI helps customers solve their computing challenges,
whether it's sharing images to aid in brain surgery, finding oil
more efficiently, studying global climate, providing technologies
for homeland security and defense, enabling the transition from
analog to digital broadcasting, or helping enterprises manage
large data.  The Debtor and 13 of its affiliates filed for chapter
11 protection on May 8, 2006 (Bankr. S.D.N.Y. Case Nos. 06-10977
through 06-10990).  Gary Holtzer, Esq., and Shai Y. Waisman, Esq.,
at Weil Gotshal & Manges LLP, represent the Debtors in their
restructuring efforts.  When the Debtors filed for protection from
their creditors, they listed total assets of $369,416,815 and
total debts of $664,268,602.  (Silicon Graphics Bankruptcy News,
Issue No. 1; Bankruptcy Creditors' Service, Inc., 215/945-7000)


TOWER AUTOMOTIVE: Posts $2.8 Million Net Loss in March 2006
-----------------------------------------------------------

              Tower Automotive, Inc., and Subsidiaries
               Unaudited Consolidated Balance Sheet
                        As of March 31, 2006
                           (In Thousands)

CURRENT ASSETS:
    Cash and cash equivalents                            $52,067
    Accounts receivable                                  218,587
    Inventories                                           68,281
    Prepaid tooling and other                             33,425
                                                      ----------
       TOTAL CURRENT ASSETS                              372,360
                                                      ----------

    Property, plant and equipment, net                   528,266
    Investment in joint ventures                               -
    Investment in subsidiaries                           736,674
    Inter-company receivables                                  -
    Other assets, net                                     56,169
                                                      ----------
       TOTAL ASSETS                                   $1,693,469
                                                      ==========


CURRENT LIABILITIES NOT SUBJECT TO COMPRISE:
    Current maturities of long-term debt                 $14,257
    Current maturities of DIP borrowings                 612,000
    Accounts payable                                     145,838
    Accrued liabilities                                  147,860
                                                      ----------
       TOTAL CURENT LIABILITIES                          919,955
                                                      ----------
    Liabilities subject to comprise                    1,143,331


    Non-Current Liabilities Not Subject to
     Compromise:

       Long-term debt, net of current maturities          84,752
       DIP borrowings, net of current maturities               -
       Other non-current liabilities                     137,567
                                                      ----------
       TOTAL LIABILITIES                               2,285,605

       STOCKHOLDERS' DEFICIT                            (592,136)
                                                      ----------
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT           $1,693,469
                                                     ===========


              Tower Automotive, Inc., and Subsidiaries
                 Unaudited Statement of Operations
                        March 1 to 31, 2006
                           (In Thousands)

Revenues                                                $162,882
Cost of sales                                            151,884
                                                      ----------
Gross profit                                              10,998

Selling, general and administrative expenses               5,764
Restructuring and asset impairment charges, net             (985)
                                                      ----------
Operating income (loss)                                    6,219

Interest expense                                           6,185
Interest income                                           (2,278)
Other income                                                (787)
Chapter 11 and related reorganization items                3,316
                                                      ----------
Income (loss) before provision for income taxes,
    equity in earnings of joint ventures, and
    minority interest                                       (217)

Provision (benefit) for income taxes                       2,584
                                                      ----------
Income (loss) before equity in earnings                   (2,801)

Equity in earnings of joint ventures, net of tax             (55)
                                                      ----------
NET INCOME/(LOSS)                                        ($2,856)
                                                        ========


              Tower Automotive, Inc., and Subsidiaries
                 Unaudited Statement of Cash Flows
                        March 1 to 31, 2006
                           (In Thousands)

OPERATING ACTIVITIES:
    Net loss                                             ($2,856)
    Adjustments required to reconcile net loss to net
     Cash provided by (used in) operating activities:

       Chapter 11 & related reorganization items, net      1,205
       Restructuring and asset impairment, net               679
       Depreciation                                        8,038
       Equity in earnings of joint ventures, net              55
       Change in working capital and operating items      10,490
                                                      ----------
       Net cash provided by operating activities          17,611

INVESTING ACTIVITIES:
    Cash disbursed for purchase of property, plant
     and equipment                                        (1,969)
                                                      ----------
       Net cash used for investing activities             (1,969)

FINANCING ACTIVITIES:
Proceeds from non-DIP borrowings                               -
Repayments of non-DIP borrowings                              (1)
Borrowings from DIP credit facility                       33,000
Repayments of borrowings from DIP credit facility        (40,000)
                                                      ----------
       Net cash provided by financing activities          (7,001)
                                                      ----------
Net change in cash and cash equivalents                    8,641
Cash and Cash Equivalents, beginning of period            43,426
                                                      ----------
Cash and Cash Equivalents, end of period                 $52,067
                                                        ========

Headquartered in Grand Rapids, Michigan, Tower Automotive, Inc.
-- http://www.towerautomotive.com/-- is a global designer and
producer of vehicle structural components and assemblies used by
every major automotive original equipment manufacturer, including
BMW, DaimlerChrysler, Fiat, Ford, GM, Honda, Hyundai/Kia, Nissan,
Toyota, Volkswagen and Volvo.  Products include body structures
and assemblies, lower vehicle frames and structures, chassis
modules and systems, and suspension components.  The Company and
25 of its debtor-affiliates filed voluntary chapter 11 petitions
on Feb. 2, 2005 (Bankr. S.D.N.Y. Case No. 05-10576 through
05-10601).  James H.M. Sprayregen, Esq., Ryan B. Bennett, Esq.,
Anup Sathy, Esq., Jason D. Horwitz, Esq., and Ross M. Kwasteniet,
Esq., at Kirkland & Ellis, LLP, represent the Debtors in their
restructuring efforts.  Ira S. Dizengoff, Esq., at Akin Gump
Strauss Hauer & Feld LLP, represents the Official Committee of
Unsecured Creditors.  When the Debtors filed for protection from
their creditors, they listed $787,948,000 in total assets and
$1,306,949,000 in total debts.  (Tower Automotive Bankruptcy News,
Issue No. 33; Bankruptcy Creditors' Service, Inc., 215/945-7000).


USG CORP: Posts $249 Million Net Loss for the Month of March 2006
-----------------------------------------------------------------

                     USG Corporation, et al.

   Consolidated Balance Sheet                       31-Mar-2006
   __________________________                       ___________

Assets:
Cash and cash equivalents                          $844,240,000
Marketable Securities                               227,254,000
Restricted Cash                                      93,050,000
Receivables                                         558,388,000
Inventories                                         285,421,000
Income taxes receivable                               5,649,000
Deferred income taxes                                28,337,000
Other current assets                                148,550,000
                                                ---------------
Total current assets                              2,190,889,000

Property, plant and equipment, net                1,669,496,000
Deferred income taxes                             1,624,342,000
Goodwill                                            104,827,000
Other assets                                        429,684,000
                                                ---------------
Total Assets                                     $6,019,238,000
                                                ===============

Liabilities and Stockholders' Equity:
Accounts payable                                   $276,736,000
Accrued expenses                                    202,847,000
Taxes on income                                     131,809,000
                                                ---------------
Total current liabilities                           611,392,000

Other liabilities                                   448,860,000
Liabilities subject to compromise                 5,830,706,000

Stockholders' Equity:
Common stock                                          4,998,000
Treasury stock                                     (213,095,000)
Capital received in excess of par value             149,123,000
Accumulated other comprehensive income/(loss)        (7,472,000)
Retained earnings                                  (805,274,000)
                                                ---------------
Total stockholders' equity                         (871,720,000)
                                                ---------------
Total Liabilities and Stockholders' Equity       $6,019,238,000
                                                ===============

                     USG Corporation, et al.

                                                   Month Ending
   Consolidated Income Statement                    31-Mar-2006
   __________________________                       ___________

Net sales                                          $506,226,000

Cost of products sold                               382,396,000
Selling and administrative expenses                  29,836,000
Chapter 11 reorganization expenses                    9,671,000)
Interest expense                                    484,533,000
Interest income                                        (150,000)
Other (income)/expense, net                            (189,000)
                                                ---------------
Earnings before income taxes                       (399,871,000)

Income taxes (benefit)                             (150,713,000)
                                                ---------------
Net Earnings (loss)                               ($249,158,000)
                                                 ==============

Headquartered in Chicago, Illinois, USG Corporation --
http://www.usg.com/-- through its subsidiaries, is a leading
manufacturer and distributor of building materials producing a
wide range of products for use in new residential, new
nonresidential and repair and remodel construction, as well as
products used in certain industrial processes.

The Company filed for chapter 11 protection on June 25, 2001
(Bankr. Del. Case No. 01-02094).  David G. Heiman, Esq., Gus
Kallergis, Esq., Brad B. Erens, Esq., Michelle M. Harner, Esq.,
Mark A. Cody, Esq., and Daniel B. Prieto, Esq., at Jones Day
represent the Debtors in their restructuring efforts.

Lewis Kruger, Esq., Kenneth Pasquale, Esq., and Denise Wildes,
Esq., represent the Official Committee of Unsecured Creditors.
Elihu Inselbuch, Esq., and peter Van N. Lockwood, Esq., at Caplin
& Drysdale, Chartered, represent the Official Committee of
Asbestos Personal Injury Claimants.  Martin J. Bienenstock, Esq.,
Judy G. Z. Liu, Esq., Ralph I. Miller, Esq., and David A.
Hickerson, Esq., at Weil Gotshal & Manges LLP represent the
Statutory Committee of Equity Security Holders.  Dean M. Trafelet
is the Future Claimants Representative.  Michael J. Crames, Esq.,
and Andrew  A. Kress, Esq., at Kaye Scholer, LLP, represent the
Future Claimants Representative.  Scott Baena, Esq., and Jay
Sakalo, Esq., at Bilzen Sumberg Baena Price & Axelrod LLP,
represent the Asbestos Property Damage Claimants Committee.

When the Debtors filed for protection from their creditors, they
listed $3,252,000,000 in assets and $2,739,000,000 in debts.
(USG Bankruptcy News, Issue No. 110; Bankruptcy Creditors'
Service, Inc., 215/945-7000)


WINN-DIXIE: Incurs $6.5 Net Loss in Four Weeks Ended April 5
------------------------------------------------------------

                  Winn-Dixie Stores, Inc., et al.
               Unaudited Consolidated Balance Sheet
                         At April 5, 2006
                          (In thousands)

                              Assets

Current assets:
    Cash and cash equivalents                           $131,714
    Marketable securities                                 14,191
    Trade and other receivables, net                     159,604
    Insurance claims receivable                           52,356
    Income tax receivable                                 30,382
    Merchandise inventories, net                         493,889
    Prepaid expenses and other current assets             46,646
                                                    ------------
Total current assets                                     928,782

Property, plant and equipment, net                       530,625
Other assets, net                                        116,606
                                                    ------------
Total assets                                          $1,576,013
                                                     ===========

               Liabilities and Shareholders' Deficit

Current liabilities:
    Current borrowings under DIP Credit Facility         $40,552
    Current portion of long-term debt                        228
    Current obligations under capital leases               3,834
    Accounts payable                                     225,492
    Reserve for self-insurance liabilities                88,642
    Accrued wages and salaries                            77,871
    Accrued rent                                          27,608
    Accrued expenses                                     111,978
                                                    ------------
Total current liabilities                                576,205

Reserve for self-insurance liabilities                   143,744
Long-term debt                                               204
Obligations under capital leases                           4,788
Other liabilities                                         16,496
                                                    ------------
Total liabilities not subject to compromise              741,437

Liabilities subject to compromise                      1,119,138
                                                    ------------
Total liabilities                                      1,860,575

Shareholders' deficit:
    Common stock                                         141,872
    Additional paid-in-capital                            33,565
    Accumulated deficit                                 (425,367)
    Accumulated other comprehensive loss                 (34,632)
                                                    ------------
Total shareholders' deficit                             (284,562)
                                                    ------------
TOTAL LIABILITIES AND SHAREHOLDERS' DEFICIT           $1,576,013
                                                     ===========


                  Winn-Dixie Stores, Inc., et al.
          Unaudited Consolidated Statement of Operations
                  Four Weeks Ended April 5, 2006
                          (In thousands)

Net sales                                               $581,422
Cost of sales                                            425,856
                                                    ------------
Gross profit on sales                                    155,566

Other operating and administrative expenses              158,480
Impairment charges                                         2,126
Restructuring charges                                        340
                                                    ------------
Operating loss                                            (5,380)

Interest expense, net                                        552
                                                    ------------
Loss before reorganization items and income taxes         (5,932)
Reorganization items, net expense                          3,700
Income tax expense                                             -
                                                    ------------
Net loss from continuing operations                       (9,632)

Discontinued operations:
    Loss from discontinued operations                     (3,776)
    Gain on disposal of discontinued operations            6,835
Income tax expense                                             -
                                                    ------------
Net earnings from discontinued operations                  3,059
                                                    ------------
Net loss                                                 ($6,573)
                                                        ========


                  Winn-Dixie Stores, Inc., et al.
          Unaudited Consolidated Statement of Cash Flows
                  Four Weeks Ended April 5, 2006
                         (In thousands)

Cash flows from operating activities:
    Net loss                                             ($6,573)
    Adjustments to reconcile net loss to
     net cash provided by operating activities:
       Gain on sales of assets, net                       (2,853)
       Reorganization items, net expense                   3,700
       Depreciation and amortization                       8,083
       Impairment charges                                  5,326
       Stock compensation plans                            1,590
       Change in operating assets and liabilities:
          Trade and other receivables                     30,802
          Merchandise inventories                         10,285
          Prepaid expenses and other current assets       11,125
          Accounts payable                               (12,945)
          Reserve for self-insurance liabilities           1,541
          Lease liability on closed facilities            (7,193)
          Income taxes receivable                            (62)
          Defined benefit plan                              (125)
          Other accrued expenses                           3,775
                                                    ------------
      Net cash provided by operating
       activities before reorganization items             46,476
         Cash effect of reorganization items              (7,385)
                                                    ------------
Net cash provided by operating activities                 39,091

Cash flows from investing activities:
    Purchases of property, plant and equipment            (3,225)
    Increase in investments and other assets              (3,241)
    Proceeds from sales of assets                          3,199
    Purchases of marketable securities                      (639)
    Sales of marketable securities                           515
    Other                                                    538
                                                    ------------
Net cash used in investing activities                     (2,853)

Cash flows from financing activities:
    Gross borrowings on DIP Credit Facility                1,072
    Gross payments on DIP Credit Facility                   (552)
    Principal payments on long-term debt                     (18)
    Principal payments on capital lease obligations         (119)
    Other                                                    213
                                                    ------------
Net cash used in financing activities                        596
                                                    ------------
Increase in cash and cash equivalents                     36,834
Cash and cash equivalents at beginning of period          94,880
                                                    ------------
Cash and cash equivalents at end of period              $131,714
                                                       =========

Headquartered in Jacksonville, Florida, Winn-Dixie Stores, Inc.
-- http://www.winn-dixie.com/-- is one of the nation's largest
food retailers.  The Company operates stores across the
Southeastern United States and in the Bahamas and employs
approximately 90,000 people.  The Company, along with 23 of its
U.S. subsidiaries, filed for chapter 11 protection on Feb. 21,
2005 (Bankr. S.D.N.Y. Case No. 05-11063, transferred Apr. 14,
2005, to Bankr. M.D. Fla. Case Nos. 05-03817 through 05-03840).
D.J. Baker, Esq., at Skadden Arps Slate Meagher & Flom LLP, and
Sarah Robinson Borders, Esq., and Brian C. Walsh, Esq., at King &
Spalding LLP, represent the Debtors in their restructuring
efforts.  Paul P. Huffard at The Blackstone Group, LP, gives
financial advisory services to the Debtors.  Dennis F. Dunne,
Esq., at Milbank, Tweed, Hadley & McCloy, LLP, and John B.
Macdonald, Esq., at Akerman Senterfitt give legal advice to the
Official Committee of Unsecured Creditors.  Houlihan Lokey &
Zukin Capital gives financial advisory services to the
Committee.  When the Debtors filed for protection from their
creditors, they listed $2,235,557,000 in total assets and
$1,870,785,000 in total debts.  (Winn-Dixie Bankruptcy News, Issue
No. 38; Bankruptcy Creditors' Service, Inc., 215/945-7000)

                             *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers'
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.  
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
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Monthly Operating Reports are summarized in every Saturday edition
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For copies of court documents filed in the District of Delaware,
please contact Vito at Parcels, Inc., at 302-658-9911.  For
bankruptcy documents filed in cases pending outside the District
of Delaware, contact Ken Troubh at Nationwide Research &
Consulting at 207/791-2852.

                             *********

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

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors' Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Frederick, Maryland,
USA.  Marie Therese V. Profetana, Shimero Jainga, Joel Anthony
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Soriano-Baaclo, Christian Q. Salta, Jason A. Nieva, Lucilo Junior
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Copyright 2006.  All rights reserved.  ISSN: 1520-9474.

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