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 3, 2008, Vol. 12, No. 105

                             Headlines

AMERICAN LAFRANCE: Files Operating Report for Period Ended Apr 4
ASARCO LLC: Earns $22,252,000 in Month Ended March 31, 2008
CATHOLIC CHURCH: Davenport Posts $272,017 Net Loss in March
CATHOLIC CHURCH: Fairbanks Amends Schedules of Assets and Debts
COMPLETE RETREATS: Files Operating Report for January 2008

COMPLETE RETREATS: Files Operating Report for February 2008
COMPLETE RETREATS: Files Operating Report for March 2008
DELTA FINANCIAL: Earns $35,070,523 in Month Ended March 31
FEDDERS CORP: Files Report for the Month Ended February 29
HOMEBANC MORTGAGE: Posts March 2008 Net Loss of $2,128,000

KITTY HAWK: Incurs $196,534 Net Loss in March 2008
KITTY HAWK: KH Ground Files January 2008 Operating Report
KITTY HAWK: KH Ground Files February 2008 Operating Report
KITTY HAWK: KH Ground Files March 2008 Operating Report
KITTY HAWK: Kitty Hawk AirCargo Files January 2008 Report

KITTY HAWK: Kitty Hawk AirCargo Files February 2008 Report
KITTY HAWK: Kitty Hawk AirCargo Files March 2008 Report
KITTY HAWK: Kitty Hawk Cargo Files January 2008 Report
KITTY HAWK: Kitty Hawk Cargo Files February 2008 Report
KITTY HAWK: Kitty Hawk Cargo Files March 2008 Report

KITTY HAWK: Kitty Hawk Ground Files January 2008 Report
KITTY HAWK: Kitty Hawk Ground Files February 2008 Report
KITTY HAWK: Kitty Hawk Ground Files March 2008 Report
LEVITZ FURNITURE: Earns $331,000 in Month Ended April 6, 2008
MOVIE GALLERY: Earns $5,656,000 for the Month of March 2008

NETBANK INC: Delivers March 2008 Monthly Operating Report
PACIFIC LUMBER: Scotia Dev't Files March 2008 Operating Report
PACIFIC LUMBER: Scotia Pacific Files March 2008 Operating Report

                             *********

AMERICAN LAFRANCE: Files Operating Report for Period Ended Apr 4
----------------------------------------------------------------
American LaFrance, LLC, delivered to the Court its Monthly
Operating Report for the period from March 1, 2008, through
April 4, 2008.

The Debtor also provided data for its revenues, cash on hand,  
and estimated inventory.

A full-text copy of American LaFrance's March 2008 Monthly
Operating Report is available for free at:

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

                     American LaFrance, LLC
                 Cash Receipts and Disbursements
           For the Period from Mar. 1 to Apr. 4, 2008

Beginning Cash Book Balance                        $1,215,863
(excluding Restricted Cash)

Receipts:
Accounts Receivable                                 5,468,906
Borrowing Under DIP Facility                       20,000,000
                                                    ----------
  Total Receipts                                   $25,468,906
                                                    ----------
Disbursements:
  Admin                                               $231,763
  Out-bound freight                                     72,494
  Taxes                                                      -
  Employee Expense                                      59,849
  Equipment Rental                                      67,233
  Insurance                                            350,508
  Marketing                                             55,653
  Occupancy                                            949,007
  Payroll                                            3,004,934
  Employee Benefits & Contractors                    1,565,989
  Audit/Tax                                             32,193
  Supplies                                             151,829
  Travel                                                   144
  Utilities                                            235,468
  Inventory & Material                               7,926,641
  Utility Deposits                                      53,600
  PPMG                                                 267,264
  DIP Interest                                         157,745
  A -- Professional Fee Escrow                       1,075,000
  B -- Payments on Prepetition Debt                  5,468,906
                                                   -----------
  Total Disbursements                              $21,726,220
                                                   -----------
Net Cash Flow                                      $3,742,687
                                                   -----------
Ending Cash Book Balance                           $4,958,550
                                                   ===========

                    About American LaFrance

Headquartered in Summerville, South Carolina, American LaFrance
LLC -- http://www.americanlafrance.com/-- is one of the
oldest           
fire apparatus manufacturers and one of the top six suppliers of
emergency vehicles in North America.  The company filed for
Chapter 11 protection on Jan. 28, 2008 (Bankr. D. Del. Case No.
08-10178).  Ian T. Peck, Esq., and Abigail W. Ottmers, Esq., at
Haynes and Boone LLP, are the Debtor's proposed Lead Counsel.  
Christopher A. Ward, Esq., at Klehr, Harrison, Harvey, Branzburg &
Ellers LLP, are the Debtor's proposed local counsel.  In its
schedules of assets and debts filed Feb. 4, 2008, the Debtor
disclosed $188,990,680 in total assets and $89,065,038 in total
debts.

The Debtor's exclusive period to file a plan expires on May 27,
2008. (American LaFrance Bankruptcy News, Issue No. 15; Bankruptcy
Creditors' Service, Inc., http://bankrupt.com/newsstand/or            
215/945-7000).


ASARCO LLC: Earns $22,252,000 in Month Ended March 31, 2008
-----------------------------------------------------------

                        ASARCO LLC, et al.
                           Balance Sheet
                      As of March 31, 2008

ASSETS
   Current Assets:
   Cash                                           $964,795,000
   Restricted Cash                                  25,582,000
   Accounts receivable, net                        180,338,000
   Inventory                                       317,648,000
   Prepaid expenses                                  5,384,000
   Other current assets                             11,231,000
                                               ---------------
Total Current Assets                             1,504,978,000

Net property, plant and equipment                  496,912,000
Other Assets
   Investments in subs                              99,166,000
   Advances to affiliates                              579,000
   Prepaid pension & retirement plan                         0
   Non-current deferred tax asset                   40,952,000
   Other                                            81,524,000
                                               ---------------
Total assets                                    $2,224,111,000
                                               ===============

LIABILITIES
   Postpetition liabilities:
   Accounts payable                                $83,889,000
   Accrued liabilities                             587,688,000
   Debtor-in-possession financing                            0
                                               ---------------
Total postpetition liabilities                     671,577,000

Prepetition liabilities:
Not subject to compromise - credit                   3,645,000
Not subject to compromise - other                   55,996,000
Advances from affiliates                            24,919,000
Subject to compromise                            1,756,766,000
                                               ---------------
Total prepetition liabilities                    1,841,325,000
                                               ---------------
Total liabilities                               $2,512,903,000
                                               ===============

OWNERS' EQUITY (DEFICIT)
Common stock                                       508,324,000
Additional paid-in capital                         104,578,000
Other comprehensive income                        (213,545,000)
Retained earnings: filing date                  (1,649,762,000)
                                               ---------------
Total prepetition owners' equity                (1,250,405,000)
Retained earnings: post-filing date                961,613,000
                                               ---------------
Total owners' equity (net worth)                  (288,792,000)
Total liabilities and owners' equity            $2,224,111,000
                                               ===============

                           ASARCO LLC, et al.
               Consolidated Statement of Operations
                    Month Ended March 31, 2008

Sales                                             $180,723,000
Cost of products and services                      144,183,000
                                                  ------------
Gross profit                                        36,540,000

Operating expenses:
Selling and general & admin expenses                 3,423,000
Depreciation & amortization                          2,836,000
Provision accretion expense of asset
   retirement obligation                               412,000
                                                  ------------
Operating income                                    29,869,000

Interest expense                                       196,000
Interest income                                     (2,773,000)
Reorganization expenses                              3,271,000
Other miscellaneous (income) expenses               (7,452,000)
                                                  ------------
Income (loss) before taxes                          36,628,000
Income taxes                                        14,376,000
                                                  ------------
Net income (loss)                                  $22,252,000
                                                  ============

                           ASARCO LLC, et al.
             Consolidated Cash Receipts & Disbursements
                   Month Ended March 31, 2008

Receipts                                          $182,868,000
Disbursements:
Inventory material                                  65,691,000
Operating disbursements                             59,619,000
Capital expenditures                                23,740,000
                                                   -----------
Total disbursements                                149,050,000

Operating cash flow                                 33,818,000
Reorganization disbursements                         4,519,000
                                                  ------------
Net cash flow                                       29,299,000
Net payments to secured Lenders                              0
                                                  ------------
Net change in cash                                  29,299,000
Beginning cash balance                             961,078,000
                                                  ------------
Ending cash balances                              $990,377,000
                                                  ============

                          About ASARCO

Based in Tucson, Arizona, ASARCO LLC -- http://www.asarco.com/--      
is an integrated copper mining, smelting and refining company.
Grupo Mexico S.A. de C.V. is ASARCO's ultimate parent.  The
Company filed for chapter 11 protection on Aug. 9, 2005 (Bankr.
S.D. Tex. Case No. 05-21207).  James R. Prince, Esq., Jack L.
Kinzie, Esq., and Eric A. Soderlund, Esq., at Baker Botts L.L.P.,
and Nathaniel Peter Holzer, Esq., Shelby A. Jordan, Esq., and
Harlin C. Womble, Esq., at Jordan, Hyden, Womble & Culbreth, P.C.,
represent the Debtor in its restructuring efforts.  Lehman
Brothers Inc. provides the ASARCO with financial advisory services
And investment banking services.  Paul M. Singer, Esq., James C.
McCarroll, Esq., and Derek J. Baker, Esq., at Reed Smith LLP give
legal advice to the Official Committee of Unsecured Creditors and
David J. Beckman at FTI Consulting, Inc., gives financial advisory
services to the Committee.  When the Debtor filed for protection
from its creditors, it listed $600 million in total assets and $1
billion in total debts.

The Debtor has five affiliates that filed for chapter 11
protection on April 11, 2005 (Bankr. S.D. Tex. Case Nos. 05-20521
through 05-20525).  They are Lac d'Amiante Du Quebec Ltee, CAPCO
Pipe Company, Inc., Cement Asbestos Products Company, Lake
Asbestos of Quebec, Ltd., and LAQ Canada, Ltd.  Details about
their asbestos-driven chapter 11 filings have appeared in the
Troubled Company Reporter since April 18, 2005.

Encycle/Texas, Inc. (Bankr. S.D. Tex. Case No. 05-21304), Encycle,
Inc., and ASARCO Consulting, Inc. (Bankr. S.D. Tex. Case No. 05-
21346) also filed for chapter 11 protection, and ASARCO has asked
that the three subsidiary cases be jointly administered with its
chapter 11 case.  On Oct. 24, 2005, Encycle/Texas' case was
converted to a Chapter 7 liquidation proceeding.  The Court
appointed Michael Boudloche as Encycle/Texas, Inc.'s Chapter 7
Trustee.  Michael B. Schmidt, Esq., and John Vardeman, Esq., at
Law Offices of Michael B. Schmidt represent the Chapter 7 Trustee.

ASARCO's affiliates, AR Sacaton LLC, Southern Peru Holdings LLC,
and ASARCO Exploration Company Inc., filed for Chapter 11
protection on Dec. 12, 2006 (Bankr. S.D. Tex. Case No. 06-20774 to
06-20776).

ASARCO and its debtor affiliates are scheduled to file a plan of
reorganization on June 10, 2008.  (ASARCO Bankruptcy News, Issue
No. 71; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


CATHOLIC CHURCH: Davenport Posts $272,017 Net Loss in March
-----------------------------------------------------------

                  Diocese of Davenport in Iowa
                 Statement of Financial Position
                      As of March 31, 2008

ASSETS

Current Assets
   Cash and cash equivalents - unrestricted           $5,039,722
   Cash and cash equivalents - restricted              2,326,239
   Accounts receivable, net                               55,837
   Inventory                                                   -
   Prepaid expenses                                        2,448
   Professional retainers                                 55,652
   Other: Assets Waiting Disposition                     618,533
                                                  --------------
Total Current Assets                                   8,098,431
                                                  --------------
Property and Equipment
   Real Property                                           3,000
   Machinery and equipment                                 6,000
   Furniture and fixtures                                  8,914
   Office equipment                                       59,500
   Leasehold improvements                                      -
   Vehicles                                               45,460
                                                  --------------
Total Property and Equipment                             122,874
                                                  --------------
Total Assets                                          $8,221,305
                                                  ==============

LIABILITIES AND NET ASSETS

Postpetition
   Current Liabilities:
      Salaries and wages                                       -
      Payroll taxes                                            -
      Real and personal property taxes                         -
      Income taxes                                             -
      Sales taxes                                              -
      Notes payable, short term                                -
      Accounts payable, trade                            $95,648
      Real property lease arrearage                            -
      Personal property lease arrearage                        -
      Accrued professional fees                                -
      Current portion of long-term debt                        -
      other:
         Pass-through collections                         53,436
         Additional Accrued Vacations                      5,574
         Misc.                                               300
                                                  --------------
   Total Current Liabilities                             154,958
                                                  --------------
   Long-Term Postpetition Debt, Net                            -
                                                  --------------
   Total Postpetition Liabilities                        154,958
                                                  --------------
   Prepetition
      Secured claims                                           -
      Priority unsecured claims                          160,588
      General unsecured claims                        13,602,441
                                                  --------------
   Total Prepetition Liabilities                      13,763,029
                                                  --------------
     Total Liabilities                                13,917,987
                                                  --------------
Equity (deficit):
   Retained earnings/deficit at filing                 5,855,424
   Capital stock                                               -
   Additional paid-in capital                                  -
   Cumulative profit/loss since filing               (11,572,128)
   Post-petition contributions/distributions
      or draws                                                 -
   Market value adjustment                                20,023
                                                  --------------
   Total equity (deficit)                             (5,696,681)
                                                  --------------
Total liabilities & equity (deficit)                  $8,221,305
                                                  ==============

                  Diocese of Davenport in Iowa
                     Statement of Operations
               For the month ending March 31, 2008

Revenues
   Gross sales                                              $111
   Less: sales returns & allowances                            -
   Net sales                                                 111
   Less: cost of goods sold                                    -
   Gross profit                                              111
   Interest                                                6,049
   Other income:
      Charitable gifts                                   204,646
      Insurance receipts                                  60,776
      Investment income/fees                              (8,591)
                                                  --------------
   Total revenues                                        262,992
                                                  --------------

Expenses:
   Compensation to owner(s)/officer(s)                    12,209
   Salaries                                              109,158
   Commissions                                                 -
   Contract labor                                          5,016
   Rent/Lease:
      Personal property                                      748
      Real property                                            -
   Insurance                                             247,109
   Management fees                                             -
   Depreciation                                            2,105
   Taxes:
      Employer payroll taxes                               6,947
      Real property taxes                                      -
      Other taxes                                              -
   Other selling                                               -
   Other administrative                                  111,102
   Interest                                                    -
   Other expenses:
      Employee benefits                                   38,883
      Charity collection                                   2,730
      Medical assistance/Victim assistance                   543
      Utilities                                           15,309
      Transfer to unrestricted                                 -
      Professional fees                                        -
      Sabbatical                                               -
      Cemetery perpetual care                                  -
      Youth trip expenses                                      -
                                                  --------------
         Total expenses                                  551,857
                                                  --------------
   Reorganization items:
      Professional fees                                        -
      Estimate of claims payments                              -
      Interest earned on accumulated cash
         from resulting Chapter 11 case                   16,849
      Gain or (Loss) from sale of equipment                    -
      U.S. Trustee quarterly fees                              -
      Advertising/printing/mailing                             -
                                                  --------------
         Total reorganization items                       16,849
                                                  --------------
Net profit (loss) before federal &
   state taxes                                          (272,017)
Federal & state income taxes                                   -
                                                  --------------
Net profit (loss)                                      ($272,017)
                                                  ==============

                  Diocese of Davenport in Iowa
          Statement of Cash Receipts and Disbursements
               For the month ending March 31, 2008

Cash receipts
   Rent/Leases collected                                  $3,095
   Cash received from sales                                  111
   Interest received                                      22,898
   Borrowings increase in accounts payable                     -
   Funds from shareholders, partners,
      or other insiders (Sale of property)                     -
   Capital contributions                                       -
   Annual diocesan appeal/donations                      204,646
   Investment income/misc.                                     -
   Insurance receipts                                     60,776
   Tribunal/Immigration/Faith Formation fees             (11,685)
   Decrease in prepaids/accounts receivable               73,798
   Misc./Increase in accounts payable                      4,515
                                                  --------------
   Total Cash Receipts                                   358,154

Cash disbursements:
   Payments for inventory                                      -
   Selling                                                     -
   Administrative                                        118,848
   Capital expenditures                                        -
   Principal payments on debt                                  -
   Interest paid                                               -
   Rent/Lease:
      Personal Property                                      748
      Real Property                                            -
   Amount paid to owner(s)/officer(s)
      Salaries                                            12,209
      Draws                                                    -
      Commissions/Royalties                                    -
      Expense Reimbursements                                   -
      Other                                                    -
   Salaries/Commissions (less employee
      withholding                                         85,362
   Management fees                                             -
   Taxes
      Employee withholding                                23,796
      Employer payroll taxes                               6,947
      Real property taxes                                      -
      Other taxes                                              -
   Other cash outflows:
      Insurance                                          247,109
      Utilities                                           15,309
      Medical/Victim Assistance                              543
      Employee benefits                                   38,883
      Misc.                                                    -
                                                  --------------
   Total Cash Disbursements                              549,753
                                                  --------------
Net increase (decrease) in cash                         (191,599)

Cash balance, beginning of period                      2,128,292
                                                  --------------
Cash balance, end of period                           $1,936,693
                                                  ==============

                    About Diocese of Davenport

The Diocese of Davenport in Iowa filed for chapter 11 protection
(Bankr. S.D. Ia. Case No. 06-02229) on Oct. 10, 2006.  Richard A.
Davidson, Esq., at Lane & Waterman LLP, represents the Davenport
Diocese in its restructuring efforts.  Hamid R. Rafatjoo, Esq.,
and Gillian M. Brown, Esq., at Pachulski Stang Zhiel Young Jones &
Weintraub LLP represent the Official Committee of Unsecured
Creditors.  In its schedules of assets and liabilities, the
Davenport Diocese reported $4,492,809 in assets and $1,650,439 in
liabilities.  The Court approved on April 3, 2008, the Diocese of
Davenport's second amended disclosure statement explaining its
joint plan of reorganization.  The Committee is a proponent to the
plan.  The confirmation hearing of the Debtor's plan started on
April 30, 2008.  (Catholic Church Bankruptcy News, Issue No. 123;
Bankruptcy Creditors' Service Inc.; http://bankrupt.com/newsstand/  
or 215/945-7000).


CATHOLIC CHURCH: Fairbanks Amends Schedules of Assets and Debts
---------------------------------------------------------------
The Catholic Bishop of Northern Alaska, aka The Roman Catholic
Diocese of Fairbanks in Alaska, delivered to the U.S.
Bankruptcy Court for the District of Alaska amended schedules of
assets and liabilities to report changes in total scheduled
assets and liabilities.

As previously reported, the Diocese said it has $13,316,864
in total assets and $1,838,719 in total debts.

A. Real Property
      Catholic Schools of Fairbanks                   $3,500,000
      Bishop's residence                               1,100,000
      Chancery and Retreat Center                      1,100,000
      Others                                           3,421,000

B. Personal Property
B.1   Cash on Hand                                         1,600
B.2   Bank Accounts                                      485,237
B.3   Security Deposits                                        0
B.4   Household goods                                          0
B.5   Book, artwork and collectibles                     Unknown
B.6   Wearing apparel                                          0
B.7   Furs and jewelry                                       168
B.8   Firearms and other equipment                             0
B.9   Insurance Policies                                       0
B.10  Annuities                                                0
B.11  Interests in an education IRA                            0
B.12  Interests in pension plans 401(k) Plan                   0
B.13  Stock and Interests                              1,088,256
B.14  Interests in partnerships or joint ventures              0
B.15  Government and corporate bonds                           0
B.16  Accounts Receivable                                787,239
B.17  Alimony                                                  0
B.18  Other Liquidated Debts Owing Debtor                      0
B.19  Equitable or future interests                       93,935
B.20  Interests in estate death benefit plan             Unknown
B.21  Other Contingent and Unliquidated Claims           Unknown
B.22  Patents, copyrights, and others                          0
B.23  Licenses, franchises & other intangibles                 0
B.24  Customer lists or other compilations               Unknown
B.25  Vehicles                                            96,285
B.26  Boats, motors and accessories                Salvage Value
B.27  Aircraft and accessories                           235,000
B.28  Office Equipment                                   300,000
B.29  Equipment and Supplies for Business                      0
B.30  Inventory                                           84,179
B.31  Animals                                                  0
B.32  Crops                                                    0
B.33  Farming equipment and implements                         0
B.34  Farm supplies, chemicals, and feed                       0
B.35  Other Personal Property                            965,793

      TOTAL SCHEDULED ASSETS                         $13,258,694
      ==========================================================

C. Property Claimed                                          $0

D. Creditors Holding Secured Claims
       McCosker, Dennis                                   50,719
       Beaumont, Jack and Suzanne                         23,200
       Hiland, Joyce Marian                               33,950
       Bozzo, Alfred J.                                   11,091
       Ishiguro, Chothilde                                13,713
       Sinnot, James Francis                              10,621
       Others                                             63,232

E. Creditors Holding Unsecured Priority Claims
       Taxes, advanced fees and employee claims          280,969

F. Creditors Holding Unsecured Nonpriority Claims
       Deferred revenue - school tuition                 422,982
       Society of Jesus, Oregon Province                 216,966
       Alaska Conference of Catholic Bishops             259,541
       Others                                            480,287

      TOTAL SCHEDULED LIABILITIES                     $1,867,276
      ==========================================================

                    About Diocese of Fairbanks

The Roman Catholic Diocese of Fairbanks in Alaska, aka Catholic
Bishop of Northern Alaska, aka Catholic Diocese of Fairbanks, aka
The Diocese of Fairbanks, aka CBNA filed for chapter 11 bankruptcy
on March 1, 2008 (Bankr. D. Alaska Case No. 08-00110).  Susan G.
Boswell, Esq., at Quarles & Brady LLP represents the Debtor in its
restructuring efforts.  Michael R. Mills, Esq., of Dorsey &
Whitney LLP serves as the Debtor's local counsel and Cook,
Schuhmann & Groseclose Inc. as its special counsel.  Judge Donald
MacDonald, IV, of the United States Bankruptcy Court for the
District of Alaska presides over Fairbanks' Chapter 11 case.  The
Debtor's schedules show total assets of $13,316,864 and total
liabilities of $1,838,719.   The church's exclusive plan filing
period expires on June 29, 2008.  (Catholic Church Bankruptcy
News, Issue No. 123; Bankruptcy Creditors' Service, Inc.,
http://bankrupt.com/newsstand/or 215/945-7000).


COMPLETE RETREATS: Files Operating Report for January 2008
----------------------------------------------------------

                 Complete Retreats, LLC, et al.
                    Monthly Operating Report
              For the Month Ended January 31, 2008

(a) Plan payments made during the month:  

      Administrative Expenses                                $0
      Secured Creditors                                       0
      Priority Creditors                                      0
      Unsecured Creditors                                     0
                                                        -------
        Total Plan Payments                                   0
                                                        =======

(b) Cash Flow Report:
      
      Total cash receipts                              $636,402
      Total cash disbursements including plan payments   34,763
                                                       --------
        Net cash flow                                  $601,638
                                                       ========

                      About Complete Retreats

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.

Complete Retreats and its debtor-affiliates filed for chapter 11
protection on July 23, 2006 (Bankr. D. Conn. Case No. 06-50245).
Nicholas H. Mancuso, Esq. and Jeffrey K. Daman, Esq. at Dechert
LLP represent the Debtors in their restructuring efforts.
Michael J. Reilly, Esq., at Bingham McCutchen LP, in Hartford,
Connecticut, serves as counsel to the Official Committee of
Unsecured Creditors.  No estimated assets have been listed in the
Debtors' schedules, however, the Debtors disclosed $308,000,000 in
total debts.  The Court confirmed the Debtor's plan on Nov. 30,
2007.  (Complete Retreats Bankruptcy News, Issue No. 42;
Bankruptcy Creditors' Service Inc., http://bankrupt.com/newsstand/
or 215/945-7000).


COMPLETE RETREATS: Files Operating Report for February 2008
-----------------------------------------------------------

                 Complete Retreats, LLC, et al.
                    Monthly Operating Report
             For the Month Ended February 29, 2008

(a) Plan payments made during the month:  

      Administrative Expenses                               $0
      Secured Creditors                                      0
      Priority Creditors                                     0
      Unsecured Creditors                                    0
                                                       -------
        Total Plan Payments                                  0
                                                       =======

(b) Cash Flow Report:
      
      Total cash receipts                               $1,882
      Total cash disbursements including plan payments  11,751
                                                       -------
        Net cash flow                                  ($9,869)
                                                       =======

                      About Complete Retreats

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.

Complete Retreats and its debtor-affiliates filed for chapter 11
protection on July 23, 2006 (Bankr. D. Conn. Case No. 06-50245).
Nicholas H. Mancuso, Esq. and Jeffrey K. Daman, Esq. at Dechert
LLP represent the Debtors in their restructuring efforts.
Michael J. Reilly, Esq., at Bingham McCutchen LP, in Hartford,
Connecticut, serves as counsel to the Official Committee of
Unsecured Creditors.  No estimated assets have been listed in the
Debtors' schedules, however, the Debtors disclosed $308,000,000 in
total debts.  The Court confirmed the Debtor's plan on Nov. 30,
2007.  (Complete Retreats Bankruptcy News, Issue No. 42;
Bankruptcy Creditors' Service Inc., http://bankrupt.com/newsstand/
or 215/945-7000).


COMPLETE RETREATS: Files Operating Report for March 2008
--------------------------------------------------------

                  Complete Retreats, LLC, et al.
                    Monthly Operating Report
               For the Month Ended March 31, 2008

(a) Plan payments made during the month:  

      Administrative Expenses                               $0
      Secured Creditors                                      0
      Priority Creditors                                     0
      Unsecured Creditors                                    0
                                                        ------
        Total Plan Payments                                  0
                                                        ======

(b) Cash Flow Report:
      
      Total cash receipts                             $107,190
      Total cash disbursements including plan payments   5,000
                                                      --------
        Net cash flow                                 $102,190
                                                      ========

                      About Complete Retreats

Headquartered in Westport, Connecticut, Complete Retreats LLC
operates five-star hospitality and real estate management
businesses.  In addition to its mainline destination club
business, the Debtor also operates an air travel program for
destination club members, a villa business, luxury car rental
services, wine sales services, fine art sales program, and other
amenity programs for members.

Complete Retreats and its debtor-affiliates filed for chapter 11
protection on July 23, 2006 (Bankr. D. Conn. Case No. 06-50245).
Nicholas H. Mancuso, Esq. and Jeffrey K. Daman, Esq. at Dechert
LLP represent the Debtors in their restructuring efforts.
Michael J. Reilly, Esq., at Bingham McCutchen LP, in Hartford,
Connecticut, serves as counsel to the Official Committee of
Unsecured Creditors.  No estimated assets have been listed in the
Debtors' schedules, however, the Debtors disclosed $308,000,000 in
total debts.  The Court confirmed the Debtor's plan on Nov. 30,
2007.  (Complete Retreats Bankruptcy News, Issue No. 42;
Bankruptcy Creditors' Service Inc., http://bankrupt.com/newsstand/
or 215/945-7000).


DELTA FINANCIAL: Earns $35,070,523 in Month Ended March 31
----------------------------------------------------------

              Delta Financial Corp. and Subsidiaries
               Unaudited Consolidated Balance Sheet
                       As of March 31, 2008

Assets

Cash and cash equivalents                            $8,513,626
Mortgage loans held for sale, net                             0
Mortgage loans held for investment, net of
   discount and deferred fees                                 0
Less: allowance for loan losses                               0
                                                     ----------
Mortgage loans held for investment, net                       0
                                                     ----------
Trustee receivable                                            0
Accrued interest receivable                                   0
Excess cash flow certificates                                 0
Equipment, net                                                0
Accounts receivable                                  11,084,877
Prepaid and other assets                                355,791
Deferred tax asset                                            0
                                                    -----------
Total Assets                                        $19,954,295
                                                    ===========

Liabilities and Stockholder's Equity

Liabilities:

Bank payable                                                  0
Warehouse financing                                           0
Financing on mortgage loans
   held for investment, net                                   0
Other borrowings                                              0
Accrued interest payable                                      0
Accounts payable and other liabilities              $12,842,277
Deferred tax liability                                        0
                                                    -----------
Total Liabilities                                   $12,842,277

Stockholders' Equity:

Preferred stock - REIT                                        0
Common stock                                           $254,792
Additional paid-in capital                          158,301,751
Retained earnings (accumulated deficit)            (150,126,370)
Accumulated other comprehensive income (loss)                 0
Treasury stock, at cost                              (1,318,154)
                                                    -----------
Total stockholders' equity                           $7,112,018
                                                    -----------
Total liabilities and stockholders' equity          $19,954,295
                                                    ===========

              Delta Financial Corp. and Subsidiaries
          Unaudited Consolidated Statements of Operations
              Consolidated Statements of Operations
                    For the Three Months Ended
                          March 31, 2008


Interest income                                        $103,083
Interest expense                                     (1,281,150)
                                                    -----------
Net interest income                                  (1,178,066)
Provision for loan loss                                       0
                                                    -----------
Net interest income after provision for loan loss    (1,178,066)

Non-interest income

Net gain on sale of mortgage loans                     (190,828)
Other income