TCR_Public/170404.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, April 4, 2017, Vol. 21, No. 93

                            Headlines

2319793 ONTARIO: Claims Bar Date Set for May 1
A&D PROPANE: Seeks Approval to Pay Monthly Carve-Out of $3,500
AAD LLC: Seeks to Hire Windermere as Real Estate Broker
ADVANCED SOLIDS: Wants Plan Filing Extended Until May 31
AETERNA ZENTARIS: PWC LLP Casts Going Concern Doubt

ALLIED PORTABLES: U.S. Trustee Unable to Appoint Committee
ALPHATEC HOLDINGS: Will Hold Annual Meeting on June 15
AMC ENTERTAINMENT: Fitch Lowers IDR to B, Off Rating Watch Negative
ANGELICA CORPORATION: Case Summary & 20 Top Unsecured Creditors
ANGELICA CORPORATION: Will Sell Laundry Business to KKR for $125M

ANTHERA PHARMACEUTICALS: BDO USA LLP Casts Going Concern Doubt
AQUION ENERGY: U.S. Trustee Forms 3-Member Committee
ARCONIC INC: Says Elliot Misunderstands Business
ARGOS THERAPEUTICS: PwC LLP Raises Going Concern Doubt
ATHANAS FENCE: Has Until May 31 to Use JP Morgan Cash Collateral

BASEBALL PROTECTIVE: Wants Plan Filing Extended to May 30
BCBG MAX: Committee Taps Pachulski as Legal Counsel
BCBG MAX: Committee Taps Zolfo Cooper as Financial Advisor
BMC LIQUIDATION: AMG Buying Gulf's Equipment for $2 Million
CABLE ONE: Moody's Assigns First-Time Ba2 Rating to Secured Debts

CAMBER ENERGY: May Issue Additional 905,000 Under Stock Plan
CASTLE ARCH: Trustee to Auction Mohave Property Through Statewide
CEQUEL COMMUNICATIONS: Moody's Hikes Corporate Family Rating to B2
COMMUNITY TRANSLATOR: Says Sales of CPs Comply With Sec. 363
CONDO 64: Can Continue Using Cash Collateral Through May 23

COPIA INVESTING: Hires RE/MAX as Real Estate Agent
COZETTE HANICH: Merickels Buying Santa Ana Property for $247K
CSD REALTY CORP: U.S. Trustee Unable to Appoint Committee
CUBA TIMBER: Can Continue Using Cash Collateral Until April 20
CURAEGIS TECHNOLOGIES: Freed Maxick CPAs Raises Going Concern Doubt

DART MUSIC: U.S. Trustee Unable to Appoint Committee
DIOCESE OF GREAT FALLS: Case Summary & Top Unsecured Creditors
DIVERSIFIED COMPUTER: Wants Interim OK on Cash Collateral Use
DOMINICA LLC: Endeavor Capital Wants to Ban Cash Collateral Use
DORADO COMMUNITY: Hires Hatillo Law as Counsel

DORADO COMMUNITY: Taps Julio Borges-Alvarado as Accountant
DOWLING COLLEGE: Seeks 120-Day Extension of Exclusive Periods
DR. MARCEL GEGATI: Can Use Cash Collateral on Interim Basis
EASTERN POWER: Moody's Gives B Rating to $1.647BB Sec. Term Loan B
EMAS CHIYODA: Seeks to Hire KPMG as Financial Advisor

EMAS CHIYODA: Seeks to Hire Porter Hedges as Co-Counsel
EMAS CHIYODA: Taps Skadden Arps as Legal Counsel
EMERALD COAST: U.S. Trustee Unable to Appoint Committee
ENPHASE ENERGY: BDO USA LLP Raises Going Concern Doubt
EPICENTER PARTNERS: CPF Plan Grants $7MM More Value to Creditors

FALCON GNEMONICS: Court Extends Exclusivity Through May 29
FINJAN HOLDINGS: 2016 Data Breaches Cost Businesses $1.2 Trillion
FINJAN HOLDINGS: Court Lifts Stay in Finjan v. FireEye
FINTON CONSTRUCTION: Allowed to Continue Using Cash Until June 25
FOLTS HOME: Hires Bond Schoeneck as Counsel

FUNCTION(X) INC: Will Present at Upcoming MicroCap Conference
FYNDERS INC: Allowed to Continue Using Cash Collateral
GFD CONSTRUCTION: U.S. Trustee Unable to Appoint Committee
GOLDEN HOME: U.S. Trustee Unable to Appoint Committee
GORDMANS STORES: Hires Clear Thinking as Restructuring Advisor

GORDMANS STORES: Hires Duff & Phelps as Financial Advisor
GORDMANS STORES: Hires Kirkland & Ellis as Attorneys
GRACIOUS HOME: Wants Plan Filing Deadline Extended to July 12
GREENE TECHNOLOGIES: Case Summary & 20 Largest Unsecured Creditors
GULFMARK OFFSHORE: Terminates 2011 Employee Stock Purchase Plan

H&H FARMS: Case Summary & 20 Largest Unsecured Creditors
HAYDEL PROPERTIES: Community Bank Has Equity Cushion, Court Says
HIDALGO INDUSTRIAL: Taps Pope Hardwicke as Special Counsel
HIDALGO INDUSTRIAL: Taps Robert Lynn Co. as Real Estate Broker
HUMAN CONDITION: Hires Wollmuth Maher & Deutsch as Counsel

INNOCOLL HOLDINGS: Limited Capital Raises Going Concern Doubt
JEFF BENFIELD: Has Until April 25 to Use Cash Collateral
JENSEN INDUSTRIES: May 3 Plan, Disclosures Hearing
JG NASCON: Sale of Wheel Loader for At Least $20K Approved
KB REALTY: Wants Authority to Use Lending Home Cash Collateral

KENNETH MANIS: U.S. Trustee Forms 3-Member Committee
LATIN AMERICAN MUSIC: Hires Gratacos Law as Attorney
LUV-IT FROZEN: Taps Thomas E. Crowe as Legal Counsel
MACIEJ PAINT: U.S. Trustee Unable to Appoint Committee
MELISSA BREWER: Wants to Use Escrowed Funds to Pay Property Taxes

METRO NEWSPAPER: Seeks Approval on Factoring Agreement, Cash Use
MFR RENTAL: Wants Approval to Use BNY Mellon Cash Collateral
MONGOLIAN MINING: Chapter 15 Recognition Hearing Set for April 27
MOOD MEDIA: Moody's Affirms Caa1 CFR; Outlook Remains Negative
N.P.H.B. RESTAURANT: Taps Moshe K. Silver as Legal Counsel

NEONODE INC: $20M Offering of Shares Now Effective
NEPHROS INC: Files Notice of Exempt Offering of Securities
OL FRESH: Seeks to Hire Timothy M. Mauser as Legal Counsel
P10 INDUSTRIES: Hires Ordinary Course Professionals
PARETEUM CORP: Widens Net Loss to $31.4 Million in 2016

PARK-OHIO INDUSTRIES: Moody's Affirms B1 Corporate Family Rating
PAUL NGUYEN: Demirci Buying Garden Grove for $1.85 Million
PAWS AND CLAWS: Access to Cash Collateral in March Approved
PRIME METALS: To Auction All Assets for at Least $10 Million
RALSTON-LIPPINCOTT: Affiliates Tap Better Homes as Broker

REGIS GALERIE: Court Extends Plan Filing Deadline to May 18
RELIANCE INTERMEDIATE: Moody's Puts Ba2 CFR on Review for Upgrade
RIDGE MANOR: Plan Confirmation Hearing on May 2
RIVER NORTH 414: Wants to Enter into Agreements with OP
RL ENTERPRISES: Hires Ballstaedt Law Firm as Attorney

ROBINSON OUTDOOR: Taps S. Nosek, Y.Doose as Legal Counsel
ROJO ONE: Kramer Buying Rojo Two Assets for $140K
SALON MEDIA: Enters Purchase Agreement for Series A Preferred Stock
SECOND SIGHT MEDICAL: Gumbiner Savett Raises Going Concern Doubt
SECURED ASSETS: Selling Reno Condo Units 511 and 908 for $205K

SEMINOLE TRACKS: Court Conditionally Approved Disclosure Statement
SEQUOIA SENIOR: Disclosures OK'd; Plan Outline Hearing on April 28
SLM CORP: Moody's Rates Proposed $200MM Unsecured Debt Ba2
SLUSS & RAY: Can Use Cash Collateral Until June 30
SOMERSET THOR: Trustee's Sale of Branchburg Property for $3M Okayed

SOTO REEFER: Priority Claims to Get 100%, Plus 4.25%
SQUARE GROUP: Good Fortune Buying Personal Property for $2.25M
SQUARETWO FIN'L: Canada Case Recognized as Foreign Main Proceeding
SQUARETWO FINANCIAL: Hires Keefe Bruyette as Investment Bankers
SQUARETWO FINANCIAL: Taps Prime Clerk as Administrative Advisor

SQUARETWO FINANCIAL: Taps Thornton Grout as Canadian Counsel
STG-FAIRWAY ACQUISITIONS: Moody's Cuts CFR to Caa2; Outlook Stable
SUMMIT MATERIALS: Moody's Hikes Corporate Family Rating to B1
SUNEDISON INC: Deadline to File Claims Set for May 4
TAMARACK DEVELOPMENT: Wants Plan Filing Extended Thru May 4

TERRAVIA HOLDINGS: Deloitte & Touche LLP Raises Going Concern Doubt
THAT FURNITURE: Taps Butwinick Law Office as Legal Counsel
TIVO CORPORATION: Moody's Revises Outlook Stable & Assigns Ba3 CFR
TRANS-LUX CORP: Inks Third Amedment to SCM Credit Agreement
TVR INC: Wants Plan Filing Deadline Extended to July 10

ULTRA RESOURCES: Moody's Affirms Ba2 Rating on New 1st Lien Loans
VERMILLION INC: Posts Fourth Quarter Total Revenue of $805,000
VIDEOTRON LTEE: Moody's Rates New US$600MM Unsecured Notes Ba2
VINCHEM USA: Can Use KB Development Cash Collateral
VITARGO GLOBAL: Seeks Interim Use of Cash Collateral Until Aug. 30

WATCO COMPANIES: Moody's Revises Outlook to Neg. & Affirms B1 CFR
WEST SEATTLE LODGE: Taps Vortman & Feinstein as Legal Counsel
WESTINGHOUSE ELECTRIC: April 7 Meeting Set to Form Creditors' Panel
WESTMORELAND COAL: FY 2016 Net Loss Down at $28.9 Million
WK CAPITAL: Asks Court to Extend Cash Collateral Use to May 31

XOMA CORP: Ernst & Young LLP Raises Going Concern Doubt
YELLOW STARS: Hires Ehsanul Habib as Counsel
[^] Large Companies with Insolvent Balance Sheet

                            *********

2319793 ONTARIO: Claims Bar Date Set for May 1
----------------------------------------------
The Ontario Superior Court of Justice set May 1, 2017, at 5:00 p.m.
(E.D.T.) as deadline for persons or companies to file proofs of
claim against 2319793 Ontario Inc. fka Fresh Selections Inc. and
HMR Pasta Kitchen Inc. For more information, contact:

   G.S. Macleod & Associates Inc.
   625 Andrea Court
   Burlington, ON L7R 4J7
   Attention: Greg Macleod
   Tel: 905-876-7550
   Email: gsmacleod2016@gmail.com

Based in Canada, 2319793 Ontario Inc. fka Fresh Selections Inc. --
http://www.freshselections.ca-- makes home meal replacement and
provides restaurant quality food.


A&D PROPANE: Seeks Approval to Pay Monthly Carve-Out of $3,500
--------------------------------------------------------------
A&D Propane, Inc. filed an amended application to employ Cooper &
Scully, PC in which it requested court approval for special
provisions relating to payment of attorney's fees.

In its application filed with the U.S. Bankruptcy Court for the
Southern District of Texas, the Debtor asked for approval to pay a
carve-out of $3,500 per month to be held in an account since the
attorney's fees in its case exceeds its ability to pay in a lump
sum upon court approval.

The Debtor also sought court approval to make additional payments
as funds become available in case it is unable to pay the full
amount of the monthly carve-out.

                     About A&D Propane Inc.

Based in Huntsville, Texas, A&D Propane, Inc. filed a Chapter 11
petition (Bankr. S.D. Tex. Case No. 17-31502) on March 7, 2017. The
Hon. Jeff Bohm presides over the case. Julie M. Koenig, Esq., at
Cooper & Scully, PC, to serve as bankruptcy counsel.

In its petition, the Debtor estimated $883,060 in assets and $1.56
million in liabilities.  The petition was signed by Robert Dobyns,
president.


AAD LLC: Seeks to Hire Windermere as Real Estate Broker
-------------------------------------------------------
AAD, LLC seeks approval from the U.S. Bankruptcy Court for the
Western District of Washington to hire a real estate broker.

The Debtor proposes to hire Windermere Real Estate GH LLC in
connection with the sale of its real property located at 10331 NE
43rd Street, Kirkland, Washington.

The firm will receive a commission of 6% of the closing sales
price.

Windermere is "disinterested" as defined in section 101(14) of the
Bankruptcy Code, according to court filings.

The firm can be reached through:

     Buz McKinley
     Windermere Real Estate GH LLC
     210 5th Ave. S., Suite 102
     Edmonds, WA 98020
     Office: (425) 672-1118  
     Mobile: (206) 999-7647  
     Fax: (425) 776-8122  
     Email: buzm@windermere.com  

                          About AAD

AAD, LLC, sought Chapter 11 protection (Bankr. W.D. Wash. Case No.
17-10638) on Feb. 14, 2017.  The petition was signed by Anthony A.
Dadvar, sole member.  The Debtor estimated assets at $451,000 and
liabilities at $1.49 million.

Judge Christopher M Alston is assigned to the case. The Debtor
tapped Michael M Feinberg, Esq., at Karr Tuttle Campbell as
counsel.

No official committee of unsecured creditors has been appointed in
the case.


ADVANCED SOLIDS: Wants Plan Filing Extended Until May 31
--------------------------------------------------------
Advanced Solids Control, LLC asks the U.S. Bankruptcy Court for the
Western District of Texas to extend the time within which it has
the exclusive right to file a Chapter 11 plan until May 31, 2017
and the deadline to obtain confirmation of that plan until July 31,
2017.

The Debtor notes that the claims bar date in its case has been set
for April 1, 2017.  Thus, the Debtor will not be able to file a
Chapter 11 plan and disclosure statement by April 1, 2017 because
additional time is needed to coordinate the completion and filing
of those Plan documents.

According to the Debtor, it is working diligently with its counsel
to prepare the necessary information which is essential to a
Chapter 11 Plan of Reorganization and Disclosure Statement.

The Plan and Disclosure Statement are in the process of being
drafted and circulated to the Debtor for review and comment. More
time is needed to complete and finalize the Plan terms prior to
filing, the Debtor says.

Thus, the Debtor is seeking an extension of the Exclusive Periods.

                 About Advanced Solids Control

Advanced Solids Control, LLC, is an oilfield service company
specializing in solids control for land-based oil and gas drilling
operations.

Advanced Solids sought Chapter 11 protection (Bankr. W.D. Tex.
Case No. 16-52748) on Dec. 2, 2016.  The petition was signed by W.
Lynn Frazier, managing member.  The Debtor estimated assets in the
range of $0 to $50,000 and $500,001 to $1,000,000 in debt.

The Debtor tapped William R. Davis, Jr., Esq., at Langley &
Banack, Inc. as counsel.


AETERNA ZENTARIS: PWC LLP Casts Going Concern Doubt
---------------------------------------------------
Aeterna Zentaris Inc. filed with the U.S. Securities and Exchange
Commission its annual report on Form 20-F, disclosing a net loss of
$24.96 million on $911,000 of revenues for the year ended December
31, 2016, compared to a net loss of $50.14 million on $545,000 of
revenues for the year ended in 2015.

PricewaterhouseCoopers LLP in Quebec, Canada, notes that Aeterna
Zentaris Inc. and its subsidiaries have suffered recurring losses
from operations and has cash outflows from operating activities
that raise substantial doubt about their ability to continue as a
going concern.

The Company's balance sheet at December 31, 2016, showed total
assets of $31.66 million, total liabilities of $25.45 million, and
a stockholders' equity of $6.21 million.

A full-text copy of the Company's Form 20-F is available at:
                
                   http://bit.ly/2ol4NQG

                About Aeterna Zentaris Inc.

Aeterna Zentaris Inc. is engaged in drug development activities and
in the promotion of products for others.  The Company's principal
product candidates are Zoptrex (zoptarelin doxorubicin) and
Macrilen (macimorelin) in oncology and endocrinology.  The Company
focuses on its product candidates Zoptrex and Macrilen, which are
in Phase III clinical development, and on a luteinizing
hormone-releasing hormone (LHRH)-disorazol Z conjugate (AEZS-138),
which is in pre-clinical development in oncology and is available
for partnering.


ALLIED PORTABLES: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Allied Portables, LLC, as of
March 30, according to a court docket.

                      About Allied Portables

Allied Portables, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M. D. Fla. Case No. 17-00865) on Feb. 1,
2017.  The petition was signed by Connie L. Adamson, president,
treasurer, authorized member.  

The case is assigned to Judge Caryl E. Delano.

Michael C. Markham, Esq., at Johnson, Pope, Bokor, Ruppel & Burns
LLP serves as the Debtor's legal counsel.

At the time of the filing, the Debtor estimated assets of less than
$500,000 and liabilities of $1 million to $10 million.


ALPHATEC HOLDINGS: Will Hold Annual Meeting on June 15
------------------------------------------------------
Alphatec Holding, Inc.'s Board of Directors set June 15, 2017, as
the date for the Company's 2017 Annual Meeting of Stockholders.

Because the Annual Meeting will be held more than 30 days prior to
the date of the anniversary of the Company's 2016 Annual Meeting of
Stockholders, the deadline for any shareholder proposal or
shareholder nomination under the rules of the Securities and
Exchange Commission listed in the Company's 2016 Proxy Statement on
Schedule 14A, as filed with the SEC on June 22, 2016, is no longer
applicable.  Any such shareholder proposal or nomination, including
any notice on Schedule 14N, intended to be considered for inclusion
in the Company's proxy materials for the Annual Meeting, must be
received by the Company at its principal executive offices by no
later than April 16, 2017, and directed to the attention of the
Company's Secretary.  Other requirements for inclusion in the
Company's proxy materials are set forth in the rules and
regulations promulgated by the SEC and the Company's bylaws.

                 About Alphatec Holdings

Alphatec Holdings, Inc., the parent company of Alphatec Spine, Inc.
-- http://www.alphatecspine.com/-- is a medical technology company
focused on the design, development and promotion of products for
the surgical treatment of spine disorders.  The Company has a
comprehensive product portfolio and pipeline that addresses the
cervical, thoracolumbar and intervertebral regions of the spine and
covers a variety of spinal disorders and surgical procedures.  Its
principal product offerings are focused on the global market for
fusion-based spinal disorder solutions.  The Company believes that
its products and systems are attractive to surgeons and patients
due to enhanced product features and benefits that are designed to
simplify surgical procedures and improve patient outcomes.

Ernst & Young LLP, in San Diego, California, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2015, citing that the Company has recurring
operating losses and has a working capital deficiency.  In
addition, the Company has not complied with certain covenants of
loan agreements with its lenders and has significant debt
obligations due in December 2016.  These conditions raise
substantial doubt about the Company's ability to continue as a
going concern.

The Company's balance sheet at Dec. 31, 2016, showed $94.18 million
in total assets, $112.5 million in total liabilities, $23.60
million in redeemable preferred stock, and a stockholders' deficit
of $41.89 million.


AMC ENTERTAINMENT: Fitch Lowers IDR to B, Off Rating Watch Negative
-------------------------------------------------------------------
Fitch Ratings has downgraded the Long-Term Issuer Default Rating
(IDR) assigned to AMC Entertainment Holdings, Inc. (AMC) to 'B'
from 'B+' and removed the IDR and related issue rating from Rating
Watch Negative. The Rating Outlook is Stable. Approximately US$4.4
billion of pro forma debt outstanding as of Dec. 31, 2016 is
affected by Fitch's rating action.

Fitch's rating actions follows the company's announcement that it
has closed on the acquisition of Nordic Cinema Group Holding AB
(Nordic). The downgrade reflects Fitch's concern that, now that all
previously announced acquisitions have closed, leverage will remain
outside the 4.5x threshold beyond 18 months. In addition, the
company's more aggressive financial policy and continued merger and
acquisition strategy is more in line with a 'B' rating.

AMC had initially noted on its Jan. 23, 2017 call discussing the
Nordic acquisition that it would be using proceeds from the
monetization of their NCM ownership to pay down debt, thereby
reducing leverage. However, on their year-end earnings call on
February 28, 2017, AMC articulated that a portion of the proceeds
would be used for capital expenditures, thereby reducing near-term
debt reduction and indicating a more aggressive stature towards
leverage. As a result, Fitch does not expect gross leverage to be
below 4.5x until 2019.

In January 2017, AMC announced it had entered into a definitive
agreement to acquire Nordic in a transaction valued at SEK8.6
billion or approximately US$954 million. Proceeds from the March
2017 US$475 million dollar-denominated and 250GBP
sterling-denominated senior subordinated private placement notes
funded the acquisition. In addition, in February 2017 there was a
US$640 million equity offering that was used to pay down a US$350
million bridge loan and fund a portion of the Nordic acquisition.
Fitch calculates pro forma unadjusted leveraged at 5.1x as of Dec.
31, 2016.

KEY RATING DRIVERS

AMC has demonstrated traction in key strategic initiatives:
improving admission revenue per attendee as a result of re-seating
initiatives, and growth in concession revenue per attendee and
concession gross profit per attendee. Fitch calculates EBITDA
margins for the fiscal year ended (FYE) Dec. 31, 2016 of 16.8%
(excludes distributions from National Cinemedia, Inc. (NCM), an
improvement from 13.6% at Sept. 27, 2012. Although Fitch recognizes
that AMC's continued expansion into premium food offerings will
pressure high concession margins, top-line growth should grow
absolute gross profit dollars in this segment.

In 2014, AMC instituted a quarterly dividend of US$19.6 million
(US$78 million for the full year), with the first dividend paid in
the second quarter of 2014 (2Q14). For the FYE Dec. 31, 2016, AMC
paid US$79.6 million in dividends. Fitch expects capital
expenditures to remain elevated, modeling approximately US$600
million (net of landlord contributions) in 2017, as AMC implements
its global capital expenditure strategy which will pressure free
cash flow (FCF). However, Fitch does not expect AMC to take further
shareholder-friendly actions due to the heightened leverage and
capital expenditures. As a result, Fitch expects FCF will range
from slightly negative to positive US$100 million over the next two
years. Fitch calculated post-dividend FCF for the FYE Dec. 31, 2016
equated to negative US$70 million.

Fitch believes that AMC has sufficient liquidity to fund capital
initiatives, make small theater circuit acquisitions, and cover its
term loan amortization. Liquidity is supported by cash balances of
US$207 million and availability of US$137.4 million on its secured
revolver as of Dec. 31, 2016. AMC's ratings reflect Fitch's belief
that movie exhibition will continue to be a key promotion window
for the movie studios' biggest/most profitable releases.

According to Box Office Mojo, 2016's box office delivered positive
growth of 2.2% and record-setting box office revenues of US$11.4
billion. Industry fundamentals benefited from a strong slate and
the expansion of premium amenities, which contributed to attendance
growth of 0.1% and a 2.6% increase in average ticket price. The
2016 film slate benefitted from many high-profile tent pole and
animated films. Fitch believes 2017 box office is off to a solid
start and the film slate will once again feature highly anticipated
sequels and tent poles that will support flat- to low-single-digit
industrywide box office revenue growth.

Fitch believes the investments made by AMC and its peers to improve
the patron's experience are prudent. For fiscal 2017, the company
expects to spend US$700 million-US$750 million of gross capital
expenditures (US$530 million-US$600 million net of landlord
contributions), which includes plans to renovate an additional 122
theatres and 1,560 screens in 2017 and 2018. The anticipated
increase of capital expenditures is driven primarily by recliner
seat renovations and food and beverage expansion at AMC and legacy
Carmike assets. AMC also plans to introduce a new proprietary
Premium Large Format (PLF) across the domestic circuit.
Internationally, AMC intends to reseat Odeon & UCI theatres and
roll out enhanced food options and PLF screens across their entire
international asset base.

While capital expenditure will be elevated over the ratings horizon
and high concession margins may be pressured over the long term,
exhibitors should benefit from delivering an improved value
proposition to their patrons and that the premium food
services/offerings will grow absolute levels of revenue and EBITDA.
Finally, AMC and its peers rely on the quality, quantity, and
timing of movie product, all factors out of management's control.

RECOVERY RATINGS

AMC's Recovery Ratings reflect Fitch's expectation that the
enterprise value of the company and, hence, recovery rates for its
creditors, will be maximized in a restructuring scenario (as a
going concern) rather than a liquidation. Fitch estimates an
adjusted, distressed enterprise valuation of US$3 billion using a
5x multiple.

The 'RR1' Recovery Rating for the company's secured bank facilities
reflects Fitch's belief that 91%-100% expected recovery is
reasonable. While Fitch does not assign RRs for the company's
operating lease obligations, it is assumed the company rejects only
30% of its remaining US$6.2 billion (calculated at a net present
value) in operating lease commitments due to their significance to
the operations in a going-concern scenario and is liable for 15% of
those rejected values.

The 'RR6' on the subordinated notes reflects an expected recovery
range of 0%-10%. Depending on the cash flow from Nordic and the use
of proceeds from the NCM share sale, there is a possibility the
company's senior subordinated notes could migrate to an 'RR5.'

KEY ASSUMPTIONS

Fitch's key assumptions within the rating case for AMC
Entertainment include:

-- Low- to mid-single-digit pro forma revenue growth; low-single-
    digit admissions revenue growth domestically in 2017 driven by

    low-single-digit growth in average ticket price; low- to mid-
    single-digit growth in attendance overseas as a result of a
    strong film slate;
-- EBITDA margin expansion as a result of synergies from the
    aforementioned acquisitions;
-- Capital expenditures remain elevated in the near term as AMC
    continues to invest in recliner re-seats and enhanced food and

    beverage offerings. Fitch expects capex of around US$650
    million (net of landlord contributions) during 2017;
-- A of NCM-share sale proceeds are used to reduce debt in 2017-
    2019;
-- Pro forma unadjusted gross leverage under 5.0x by fiscal year-
    end 2018.

RATING SENSITIVITIES

Positive Trigger: Fitch heavily weighs the prospective challenges
facing AMC and its industry peers when considering the long-term
credit rating. Significant improvements in the operating
environment (sustainable increases in attendance from continued
success of operating initiatives) as well as successful integration
of newly acquired assets driving FCF/adjusted debt above 2% and
unadjusted leverage below 4.5x on a sustainable basis could
stabilize the rating. In strong box office years, metrics should be
strong enough to provide a cushion for the weaker box office
years.

Negative Trigger: Secular events that lead Fitch to believe there
would be a significant long-term downward trend in the industry
would put negative pressure on the rating. In the shorter term,
interest coverage below 2.5x could lead to a negative rating
action.

LIQUIDITY

AMC's liquidity is supported by US$207 million of cash on hand (as
of December 2016) and US$137 million availability on its revolving
credit facility, which is sufficient to cover minimal amortization
payments on its term loan.

FULL LIST OF RATING ACTIONS

Fitch has downgraded and removed the Rating Watch Negative on the
following ratings:

AMC Entertainment Holdings, Inc.
-- Long-Term IDR to 'B' from 'B+';
-- Senior secured credit facilities to 'BB/RR1' from 'BB+/RR1';
-- Senior subordinated notes to 'CCC+/RR6' from 'B-/RR6'.

The Rating Outlook is Stable.


ANGELICA CORPORATION: Case Summary & 20 Top Unsecured Creditors
---------------------------------------------------------------
Affiliated Debtors that filed separate Chapter 11 bankruptcy
petitions:

    Debtor                                     Case No.    
    ------                                     --------
    Angelica Corporation                       17-10870
       fka Angelica
       fka Angelica Healthcare
       fka Angelica Image Apparel
    1105 Lakewood Parkway, Suite 210
    Alpharetta, GA 30009

    Clothesline Holdings, Inc.                 17-10871  

    Angelica Textile Services, Inc.            17-10869

    Royal Institutional Services, Inc.         17-10873

    Angelica Textile Services, Inc. - CA       17-10872

Business Description: Headquartered in Alpharetta, Georgia,
                      Angelica -- http://www.angelica.com/-- is a

                      national provider of medical laundry and
                      linen management services, supplying
                      approximately 3,800 healthcare providers in
                      25 states, including approximately 850
                      hospitals, 350 long-term care facilities,
                      and 2,600 outpatient medical practices.
                      Angelica provides its laundry and linen
                      management services through a network of
                      over 30 laundry plants and depots located
                      across the nation and a fleet of over 220
                      delivery vehicles.  Angelica currently
                      employs approximately 3,900 employees,
                      roughly 69% of whom are unionized.

Chapter 11 Petition Date: April 3, 2017

Court: United States Bankruptcy Court
       Southern District of New York (Manhattan)

Judge: Hon. James L. Garrity Jr.

Debtors' Counsel: Jill Frizzley, Esq.
                  Kevin Bostel, Esq.
                  Matthew S. Barr, Esq.
                  WEIL, GOTSHAL & MANGES LLP
                  767 Fifth Avenue
                  New York, New York 10153
                  Tel: (212) 310-8000
                  Fax: (212) 310-8007
                  Email: jill.frizzley@weil.com
                         kevin.bostel@weil.com
                         matt.barr@weil.com

Debtors'
Investment
Banker:          HOULIHAN LOKEY CAPITAL, INC.
                 245 Park Avenue, 20th Floor,
                 New York, New York 10167

Debtors'
Financial
Advisor:        ALVAREZ & MARSAL NORTH AMERICA, LLC
                600 Madison Ave, 8th Floor
                New York, New York 10022,

Debtors'
Claims &
Noticing
Agent:          PRIME CLERK LLC
                830 Third Avenue, 9th
                Floor, New York, New York 10022       

Total Assets: $208 million as of Dec. 24, 2016

Total Liabilities: $216.8 million as of Dec. 24, 2016

The petitions were signed by John Makuch, interim chief financial
officer.

Debtors' Consolidated List of 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Medline Industries Inc.               Trade Debt      $12,866,725
Three Lakes Drive
Northfield, IL 60093
Charlie Mills
Chief Executive Officer
Tel: (847) 949-5500
Fax: (847) 837-2765
Fax: (847) 949-2497

Harbor Linen                          Trade Debt       $7,106,519
2 Foster Avenue
Gibbsboro, NJ 08026
Earl Waxman
Chief Executive Officer
Tel: (856) 435-2000
Fax: (856) 346-4598
Email: EWAXMAN@HARBORLINEN.COM

Sodexo Laundry Services, Inc.         Litigation       $1,825,000
9801 Washington Blvd.                 Settlement
Gaithersburg, MD 20878
Marc Rolland
Chief Financial Officer
Tel: (301) 987-4000
Fax: (301) 987-4438

Ecolab Textile Care                   Trade Debt       $1,224,503
370 N. Wabasha Street
St. Paul, MN 55102-2233
Douglas M. Baker, Jr.
Chief Executive Officer
Tel: (800) 352-5326
Fax: (651) 225-3098
Email: DOUGLAS.BAKER@ECOLAB.COM

Med I Pant Inc.                      Trade Debt        $1,110,897
9100 Ray Lawson Boulevard
Montreal, QC H1J 1K8
Mr. David Arditi
Chief Executive Officer
Tel: (514) 356-1224
Fax: (514) 356-0055
Email: DRARDITI@MIP.CA

Standard Textile Inc.                Trade Debt         $655,485
One Knollcrest Drive
Cincinnati, OH 45237
Gary Heiman
Chief Executive Officer
Tel: (800) 999-0400
Fax: (513) 761-0467
Email: GHEIMAN@STANDARDTEXTILE.COM

Streamline Solutions                 Trade Debt         $552,092
2515 Shader Road
Orlando, FL 32804
David Arkeilpane, Co-Owner
Tel: 866-244-7700
Fax: (866) 410-8675
Email: DARKEILPANE@STREAMLINESOLUTIONSUSA.COM

Positek RFID, LP                     Trade Debt         $517,290
1210 Stanbridge Street, Suite 710
Norristown, PA 19401
Herb Markman
Chief Executive Officer
Tel: (610) 275-2905
Fax: (610) 275-9703
Email: HMARKMAN@POSITEKRFID.COM

Fashion Seal Uniforms                Trade Debt         $436,669
10055 Seminole Blvd.
Seminole, FL 33772
Michael Benstock
Chief Executive Officer
Tel: (888) 491-5818
Fax: (888) 674-5317
Email: MBENSTOCK@SUPERIORUNIFORMGROUP.COM

Penske Truck Leasing Inc.            Trade Debt         $412,410
2675 Morgantown Road
Reading, PA 19607
Brian Hard
Chief Executive Officer
Tel: (610) 775-6000
Fax: (610) 775-6432

American Associated Co. Inc.         Trade Debt         $395,625
116 Bethea Road, Suite 424
Fayetteville, GA 30214
Larry Mallam
President
Tel: (770) 719-4330
Fax: (770) 719-7577

Encompass Group LLC                  Trade Debt         $336,187
615 Macon Street
McDonough, GA 30253
Alan Davis
Chief Financial Officer
Tel: (800) 284-4540
Fax: (770) 957-1888
Email: ALAN.DAVIS@ENCOMPASSGROUP.NET

Phoenix Textile Corporation          Trade Debt         $246,582

Tingue Brown and Company             Trade Debt         $192,606  
Email: DTINGUE@TINGUE.COM

The Complete Logistics CO            Trade Debt         $190,895
Email: RWHEELER@LOGISTICSINC.COM

Golden Star Inc.                     Trade Debt         $189,330
Email: GOLDENSTAR@GOLDENSTAR.COM

Ryder Transportation Serv            Trade Debt         $186,729
Email: CUSTOMER_SERVICE-US@RYDER.COM

Centimark Corporation                Trade Debt         $182,109
Email: TECHNOLOGY@CENTIMARK.COM

Pension Benefit Guaranty              Pension       Undetermined
Corporation                           Liability
1200 K Street, NW, Suite 340
Washington, DC 20005-4026
Office of the Chief Counsel
Tel: (202) 326-4020
Fax: (202) 326-4112

National Retirement Fund              Partial       Undetermined
6 Blackstone Valley Place             Pension
Suite 302                            Withdrawal
Lilcoln, RI 02865-1112                                      
Richard N. Rust
Fund Manager
Tel: (401) 334-4155
Fax: (401) 334-5133


ANGELICA CORPORATION: Will Sell Laundry Business to KKR for $125M
-----------------------------------------------------------------
Angelica Corporation, provider of medical laundry and linen
management services, has entered into an agreement with an
affiliate of KKR Credit Advisors (US) LLC, under which the KKR
affiliate will acquire substantially all of its assets as a going
concern.  KKR is a lender under Angelica's prepetition term loan
credit agreement.

To facilitate the sale process, Angelica and four of its
subsidiaries filed voluntary petitions for reorganization under
Chapter 11 of the U.S. Bankruptcy Code in the U.S. Bankruptcy Court
for the Southern District of New York on April 3, 2017.  Angelica's
case has been assigned to Judge James L. Garrity Jr. and Case No.
17-10870.

Under the terms of the APA, 9W Halo Holdings L.P. will serve as the
"stalking horse bidder" in a court-supervised sale process that
Angelica will conduct pursuant to Section 363 of the Bankruptcy
Code, subject to higher and better offers at an auction.  The
stalking horse bid provides for an estimated aggregate purchase
price of $125 million, including cash and cash consideration and a
credit bid in the amount of $17.4 million, plus the assumption of
certain liabilities.

"After years of pursuing initiatives to tackle its challenging
operating environment, Angelica has successfully completed the
Prepetition Sale Process and obtained a Stalking Horse Bid," stated
Interim Chief Financial Officer John Makuch, a managing director
with Alvarez & Marsal North America, LLC.  "With the Stalking Horse
Bid in hand, filing for chapter 11 with a structured path towards
implementing a going concern sale of Angelica's assets will
stabilize the business, preserve thousands of jobs, and maximize
value for all stakeholders."  

"Furthermore, given the mounting pressures from various creditor
constituencies and suppliers, operating disruptions, and
ever-growing liquidity constraints, Angelica believes that it is
not only prudent but necessary to commence these chapter 11 cases
at this time as the only viable alternative to avoid a piecemeal
liquidation of its assets," added Mr. Makuch.

Angelica expects to continue operating as normal throughout this
process.  The Company intends to meet its business obligations and
pay suppliers in full under normal terms for goods and services
provided on or after the Petition Date.

Angelica has secured a fully-committed senior secured
debtor-in-possession revolving loan facility in the amount of $65
million from certain ABL Lenders to fund the post-petition sale
process.

                    Regulatory Challenges & Competition

According to Mr. Makuch, Angelica faced increasing pricing
pressures from its customers and a more challenging operating
environment due to regulatory changes in the healthcare industry
that began in 2010.  As a result, he said, Angelica's revenues have
declined substantially over the last several years and, after the
loss of its largest customer in late-2015, have impacted Angelica's
ability to service its long-term debt obligations.

"Since being acquired in 2008 ... regulatory changes in the
healthcare industry, specifically the enactment of The Patient
Protection and Affordable Care Act (the "ACA") in March 2010,
resulted in increased pricing pressures from Angelica's customers
and a more challenging operating environment for Angelica and its
competitors," Mr. Makuch said in a court filing.  "Due to the
uncertainty surrounding the implementation of the ACA, one
consequence of its enactment was that healthcare providers became
ever more cost-conscious to mitigate lower expected reimbursements
from insurance companies," he continued.

Angelica disclosed that since late 2010, it has undertaken a number
of initiatives to address the changing market conditions including
an attempt to implement an operational restructuring and to cut
costs through, among other things, overhead reduction.  

"Notwithstanding management's efforts, it became increasingly clear
that Angelica would not be able to complete the operational
improvements necessary to overcome market pressures, nor catch up
with certain of its more efficient competitors, without investments
in capital improvements.  Angelica's declining top-line revenues,
coupled with its burdensome secured debt obligations, however, made
such investments not feasible," Mr. Makuch said.

In addition, Angelica said it was at a competitive disadvantage to
competitors that, in recent years, have shifted away towards
automation in order to address labor costs.

Faced with these direct pricing pressures from current and
potential customers, as well as indirect pressures from
competitors' increased amenability to customer pricing requests,
Angelica said it has been forced to consistently drop its rates to
maintain market share in a highly fragmented and competitive
industry.  As a result, Angelica's revenues have declined steadily
and substantially over the last several years.  Angelica's
financial struggles were further compounded by the revenues lost as
a result of the significant deterioration and eventual sale and
closing, respectively, of two Angelica laundry plants between 2013
and 2014.  In two isolated incidents, these formerly profitable
laundry plants suffered from unique operational or local
management-based disruptions.
    
              Liquidity Issues & Strategic Alternatives

As disclosed in the court filing, in late 2015, Angelica's largest
customer did not renew its contract.  In April 2016, after this
significant customer contract was nearly phased out, Angelica
retained A&M to assist in managing cash flow and identifying
operational improvements that could be realized on an expedited
basis.  Although A&M uncovered certain inefficiencies and
successfully implemented working capital improvements, Angelica's
liquidity constraints continued.  As a result, in October 2016,
Angelica expanded the scope of the A&M engagement to conduct a
comprehensive assessment of potential performance improvement
initiatives and cost savings, which, upon completion, detailed
significant annualized EBITDA improvements that Angelica could
realize within 12 months of implementation.

Among other things, A&M's assessment confirmed the need for
additional capital to be invested in automation and modernized
equipment.  Their report also identified the need for additional
investments in new senior personnel with expertise in logistics,
operations management, and centralized procurement, and recommended
the consolidation of certain inefficient laundry plants.

As Angelica initiated its strategic and operational review, news of
Angelica's financial challenges began to permeate the market.  As a
result, a number of Angelica's more significant suppliers and
vendors began contacting management and demanding changes in
payment and credit terms.  Since that time, certain of Angelica's
vendors have negotiated reduction in trade terms while others have
demanded that Angelica pay cash in advance as a condition for
further deliveries, and in some cases have threatened to -- or
actually have -- discontinue inventory shipments or otherwise
ceased to perform under their respective agreements.  Although
Angelica and its advisors have been working diligently to resolve
open vendor issues and avoid supply chain interruption, the actions
taken by these vendors have further diminished Angelica's cash
position by approximately $2.5 million in the months prior to the
Petition Date, as disclosed in the court filing.

                  Prepetition Forbearance Agreements

On Jan. 23, 2017, the Debtors, the lenders under a July 12, 2016,
term loan credit agreement, and Cortland Capital Market Services
LLC, as administrative and collateral agent, entered into a
forbearance agreement to address (i) a default under the Term Loan
Credit Agreement resulting from the Debtors' failure to pay
interest on certain B-2 Term Loans that was due on Jan. 12, 2017,
and (ii) a potential default that may result from a failure to pay
interest on demand by any Term Loan Lender.  Pursuant to the Term
Loan Forbearance Agreement, the Term Loan Lenders and Cortland
agreed to forbear from exercising any and all remedies available to
them under the Term Loan Credit Agreement with respect to the Term
Loan Credit Agreement Defaults to and including March 17, 2017.  On
March 17, 2017, the Debtors, the Term Loan Lenders, and Cortland
amended and restated the Term Loan Forbearance Agreement to (i)
extend the Term Loan Forbearance Period to and including March 31,
2017, and (ii) expand the scope of the Term Loan Credit Agreement
Defaults with respect to which the Term Loan Lenders and Cortland
agreed to forbear, to include any currently existing or future
default resulting from breach of certain financial covenants.

Pursuant to the cross-default provisions contained in the ABL
Credit Agreement, the occurrence of the Term Loan Interest Default
resulted in an event of default under the ABL Credit Agreement.  To
address the ABL Credit Agreement Default, the Debtors, the ABL
Lenders, and Wells Fargo Capital Finance LLC, in its capacity as
administrative agent under the ABL Credit Agreement, entered into
that certain Forbearance Agreement and Eighth Amendment to Loan
Agreement, dated as of Jan. 23, 2017, pursuant to which the ABL
Lenders and Wells Fargo agreed to forbear from exercising any and
all rights and remedies available to them under the ABL Credit
Agreement arising from the occurrence of the ABL Credit Agreement
Default to and including March 17, 2017.  On March 17, 2017, the
Debtors, the ABL Lenders, and Wells Fargo entered into that certain
First Amendment to Forbearance Agreement and Ninth Amendment to
Loan Agreement to (i) extend the ABL Forbearance Period to and
including March 31, 2017, and (ii) modify the Debtors' requirements
to comply with stricter financial covenants by decreasing the
amount of funds required to be available under the ABL Facility
from $6.5 million to $5.5 million.

                         About Angelica

Headquartered in Alpharetta, Georgia, Angelica --
http://www.angelica.com/-- provides its laundry and linen
management services through a network of over 30 laundry plants and
depots located across the nation and a fleet of over 220 delivery
vehicles.  Angelica is supplying services to approximately 3,800
healthcare providers in 25 states, including approximately 850
hospitals, 350 long-term care facilities, and 2,600 outpatient
medical practices.  Angelica currently employs approximately 3,900
individuals, roughly 69% of whom are unionized.

As of Dec. 24, 2016, Angelica reported total assets of
approximately $208 million and total liabilities of approximately
$216.8 million.  As of the Petition, the Debtors have outstanding
funded debt obligations consisting of (i) approximately $50.5
million in senior secured first lien borrowings, including undrawn
letters of credit, under the ABL Facility and (ii) approximately
$85 million in principal amount of senior secured second lien
borrowings under the Term Loan Facility.  For the 11 months ending
Dec. 24, 2016, the unaudited consolidated financial statements of
Angelica reflected total revenues of approximately $305.2 million
and a net loss of approximately $19.7 million.  The Debtors
estimate that trade claims total approximately $36.7 million.


ANTHERA PHARMACEUTICALS: BDO USA LLP Casts Going Concern Doubt
--------------------------------------------------------------
Anthera Pharmaceuticals, Inc., filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K, disclosing a
net loss of $55.52 million on $145,000 of total revenues for the
year ended December 31, 2016, compared to a net loss of $35.22
million on $3.18 million of total revenues for the year ended
December 31, 2015.

BDO USA, LLP, in San Jose, Calif., states that the Company has
suffered recurring losses from operations and has an accumulated
deficit that raise substantial doubt about its ability to continue
as a going concern.

The Company's balance sheet at December 31, 2016, showed total
assets of $23.47 million, total liabilities of $10.62 million,
$377,000 in redeemable series X convertible preferred stock, and a
stockholders' equity of $12.47 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   http://bit.ly/2omclmE

Anthera Pharmaceuticals, Inc., is a biopharmaceutical company
focused on developing and commercializing products to treat serious
diseases associated with inflammation, including enzyme replacement
therapies and autoimmune diseases.  The Company has two Phase III
product candidates, liprotamase also known as Sollpura and
blisibimod.  Sollpura is a non-porcine investigational Pancreatic
Enzyme Replacement Therapy (PERT) intended for the treatment of
patients with Exocrine Pancreatic Insufficiency (EPI), often seen
in patients with cystic fibrosis and other conditions.  Blisibimod
targets B-cell activating factor (BAFF), which has been shown to be
elevated in a range of B-cell mediated autoimmune diseases,
including systemic lupus erythematosus (SLE), or lupus,
Immunoglobulin A nephropathy (IgA) nephropathy, lupus nephritis and
others.


AQUION ENERGY: U.S. Trustee Forms 3-Member Committee
----------------------------------------------------
Andrew Vara, acting U.S. trustee for Region 3, on March 31
appointed three creditors of Aquion Energy, Inc., to serve on the
official committee of unsecured creditors.

The committee members are:

     (1) Tronox, LLC
         Attn: Steven Kaye
         263 Tresser Blvd., Suite 1100
         Stamford, CT 06901
         Phone: 203-705-3769

     (2) The RIDC Regional Growth Fund
         Attn: W. Michael Saul
         210 Sixth Avenue, Suite 3620
         Pittsburgh, PA 15222
         Phone: 412-315-6441
         Fax: 412-471-1740

     (3) Leverton Clarke LTD
         Attn: Graham Howe
         Unit 15 Sherrington Way, Lister Road
         Industrial Estate Basingstone, R922 4DQ
         United Kingdom
         Phone: +44 (0) 1256 810393,
         Fax: +44 (0) 1256 479324

Official creditors' committees have the right to employ legal and
accounting professionals and financial advisors, at a debtor's
expense. They may investigate the debtor's business and financial
affairs. Importantly, official committees serve as fiduciaries to
the general population of creditors they represent.

                      About Aquion Energy Inc.

Aquion Energy, Inc., based in Pittsburgh, PA, filed a Chapter 11
petition (Bankr. D. Del. Case No. 17-10500) on March 8, 2017.  The
petition was signed by Suzanne B. Roski, chief restructuring
officer.  In its petition, the Debtor estimated $10 million to $50
million in both assets and liabilities.

Judge Kevin J. Carey presides over the case.  

The Debtor tapped Laura Davis Jones, Esq., at Pachulski Stang Ziehl
& Jones LLP, as counsel, and Suzanne Roski of Protiviti, Inc. as
chief restructuring officer.  The Debtor also engaged Kurtzman
Carson Consultants, LLC, as claims and noticing agent; and Suzanne
Roski of Protiviti, Inc. as chief restructuring officer.


ARCONIC INC: Says Elliot Misunderstands Business
------------------------------------------------
On March 27, 2017, Arconic Inc. posted an investor presentation to
its Web site.  In the presentation, Arconic stated that:

   * Arconic is a new company, with a new Board: Majority of
directors joined in the last 15 months.

   * Management has a track record of successfully executing in
transformative vision and consistently improving business
performance amid complex market environment.

   * The Board has undertaken an extensive review of the strategic
plan and leadership and strongly believes that Arconic's strategy
and team will drive substantial value for shareholders.

   * The Board has engaged extensively with Elliot, including
adding three directors nominated by Elliot in February 2016.

   * Elliot misunderstands Arconic's business and its suggestions
would damage the Company; election of its nominees would remove
critical skill sets.

A full-text copy of the regulatory filing is available at:
https://is.gd/T0g9Gr

                      About Arconic Inc.

Arconic Inc., formerly Alcoa Inc., is engaged in lightweight metals
engineering and manufacturing. The Company operates through three
segments: Global Rolled Products, Engineered Products and
Solutions, and Transportation and Construction Solutions. Its
multi-material products, which include aluminum, titanium and
nickel, are used around the world in markets, such as aerospace,
automotive, commercial transportation and packaging. The Global
Rolled Products segment produces a range of aluminum sheet and
plate products for the aerospace, automotive, commercial
transportation, brazing and industrial markets. The Engineered
Products and Solutions segment develops and manufactures products
for the aerospace (commercial and defense), commercial
transportation and power generation end markets.  The
Transportation and Construction Solutions segment produces products
that are used in the non-residential building and construction and
commercial transportation end markets.

                       *     *     *

Arconic carries a 'BB+' long-term issuer default rating, with
'stable' outlook, and 'B' short-term issuer default rating from
Fitch.


ARGOS THERAPEUTICS: PwC LLP Raises Going Concern Doubt
------------------------------------------------------
Argos Therapeutics, Inc., filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K, disclosing a
net loss of $53.03 million on $945,468 of revenue for the fiscal
year ended December 31, 2016, compared to a net loss of $74.79
million on $518,329 of revenue for the fiscal year ended December
31, 2015.

PricewaterhouseCoopers LLP has expressed "substantial doubt" about
the Company's ability to continue as a going concern citing that
the Company has suffered recurring losses from operations and has
an accumulated deficit.

The Company's balance sheet at December 31, 2016, showed total
assets of $97.20 million, total liabilities of $91.03 million, and
a stockholders' equity of $6.17 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   http://bit.ly/2nKnNaf

               About Argos Therapeutics, Inc.

Argos Therapeutics, Inc., is an immuno-oncology company.  The
Company is focused on the development and commercialization of
individualized immunotherapies for the treatment of cancer and
infectious diseases based on its technology platform called
Arcelis.


ATHANAS FENCE: Has Until May 31 to Use JP Morgan Cash Collateral
----------------------------------------------------------------
Judge Timothy A. Barnes of the U.S. Bankruptcy Court for the
Northern District of Illinois authorized Athanas Fence Co., Inc.,
to use JP Morgan Chase Bank, NA cash collateral on a final basis
through and including May 31, 2017.

A further hearing to consider the continued use of cash collateral
order is set for May 23, 2017 at 10:30 a.m. (CT).

To the extent that JP Morgan has valid, perfected, and enforceable
security interests, or other interests, in the Debtor's cash and/or
accounts receivable and other collateral may be reduced to cash,
the Debtor may use the Cash Collateral to pay those items
delineated in the Cash Collateral Budget, with a variance from
actual-to-projected weekly disbursements not to exceed 10%, on a
cumulative basis.  The Debtor's permission to use the Cash
Collateral as provided will be for the period commencing on the
Petition Date through and including the period ending May 31,
2017.

The Cash Collateral Budget contemplates these total monthly income
and expenses:

          Total Monthly Income: $58,115

               Sales - $58,115

          Total Monthly Expenses: $50,491

               a. Rent - $1,100
               b. Telephone - $450
               c. Salaries - $15,400
               d. Insurance - $1,641
               e. Cash Collateral payment to IRS
               f. Payroll Taxes
               g. Cost of goods - $15,000
               h. Gas - $600
               i. IT - $300
               j. Payment to Chase - $1,661
               k. Vehicles Payments - $2,000
               l. Subcontractors: Ezequiel - $6,000
                                  Lucas - $4,000
                                  Ramiro - $4,000

As adequate protection for any interests of JP Morgan in the Cash
Collateral, it is granted replacement liens upon, and security
interests in, the Debtor's postpetition cash and accounts
receivable in the same priority as JP Morgan Chase Bank's existing,
prepetition liens (to the extent valid), and in no event to exceed
the type, kind, priority and amount, if any, of their security
interests which existed on the date that the Debtor filed its
petition to commenced the case.

In the event actual weekly disbursements exceed the Cash Collateral
Budget, by more than 10% on a cumulative basis, JP Morgan may file
a motion for relief from the Automatic Stay provided in Section 362
of the Bankruptcy Code; except that JP Morgan Chase Bank will not
be entitled to such a hearing on the basis if actual disbursements
are greater than 10% above the Cash Collateral Budget on a
cumulative basis (i) the Debtor provides written notice to JP
Morgan prior to the making of any such disbursements, and (ii)
either JP Morgan consents in writing, or it does not object in
writing to such disbursements within 24 hours of receipt of such
notice.  Notice as described will be made by email to counsel who
have appeared in the case.

The Debtor proposes to initially make monthly adequate protection
payments to JP Morgan of $1,365 consisting of principal and
interest on the Business Line of Credit and $297 on the Business
Installment Loan.

A copy of the Cash Collateral Budget attached to the Order is
available for free at:
  
    
http://bankrupt.com/misc/ilnb17-03883_14_Cash_Athanas_Fence_Co_Inc.pdf

                   About Athanas Fence Co.

Athanas Fence Co., Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ill. Case No. 17-03883) on Feb. 10,
2017.  The petition was signed by James J. Athanas, president.
The
case is assigned to Judge Timothy A. Barnes.  At the time of the
filing, the Debtor estimated assets of less than $50,000 and
liabilities of less than $500,000.


BASEBALL PROTECTIVE: Wants Plan Filing Extended to May 30
---------------------------------------------------------
Baseball Protective LLC, fka EvoShield LLC asks the U.S. Bankruptcy
Court for the Middle District of Georgia to extend its exclusive
plan filing period and exclusive solicitation period through and
including May 30, 2017, and July 29, 2017, respectively.

The Debtor relates that the deadline for filing proofs of claim in
its case is April 5, 2017 and that on March 21, 2017, the Court
entered its Order Granting Debtor's Motion to Authorize Payment of
Pre-Petition Sales Taxes and Other Expenses from Tax Escrow
Established Under Asset Purchase Agreement between Debtor and
Wilson Sporting Goods Co.

The Debtor asserts that a short extension of the Exclusive Periods
will provide time for more clarity on the amount of potential
claims and sales taxes liability and will permit it to more
accurately estimate the return to creditors under its Plan which
will be beneficial to its creditors and parties-in-interest.

                       About Evoshield, LLC

An involuntary chapter 11 petition (Bankr. M.D. Ga. Case
No. 16-31159) was commenced against EvoSheild, LLC, by petitioners
Matt Stover, KB3Interests, LLC, and Juanita Markwalter on Oct. 31,
2016.  The Petitioners hired McGuireWoods LLP and Crain Caton &
James, P.C. as counsel.

Headquartered in Bogart, Georgia, EvoShield LLC manufactures
protective sports gear for professional and college sports team.

The Debtor subsequently filed a consent to the bankruptcy petition
commenced.  On December 1, 2016, an order of relief under Chapter
11 of the Bankruptcy Code was entered in the case with respect to
EvoShield.  The Debtor is operating as a debtor-in-possession
pursuant to 11 U.S.C. 1107 and 1108.

The Debtor tapped Lamberth, Cifelli, Ellis & Nason, P.A. as
counsel. The Debtor also hired Asbury Law as special tax counsel.

Evoshield was acquired by Wilson Sporting Goods Co. in October
2016.  As of November 17, 2016, Baseball Protective, LLC operates
as a subsidiary of Wilson Sporting Goods Co.


BCBG MAX: Committee Taps Pachulski as Legal Counsel
---------------------------------------------------
The official committee of unsecured creditors of BCBG Max Azria
Global Holdings, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of New York to hire legal counsel.

The committee proposes to hire Pachulski Stang Ziehl & Jones LLP to
give legal advice regarding its duties under the Bankruptcy Code;
assist in its consultations with the Debtor; evaluate claims of
creditors; participate in the preparation of a bankruptcy plan; and
provide other legal services.

The hourly rates charged by the firm are:

     Partners            $625 - $1,245
     Of Counsel            $575 - $995
     Associates            $450 - $595
     Paraprofessionals     $275 - $350

Neither the firm nor its attorneys represent any interest adverse
to that of the committee, according to court filings.

Pachulski can be reached through:

     Robert J. Feinstein, Esq.
     Bradford J. Sandler, Esq.
     Pachulski Stang Ziehl & Jones LLP
     780 Third Avenue, 34th Floor
     New York, NY 10017
     Tel: (212) 561-7700
     Fax: (212) 561-7777
     Email: rfeinstein@pszjlaw.com
     Email: bsandler@pszjlaw.com

                   About BCBG Max Azria Group

BCBG Max Azria Group started with a single idea -- to create a
beautiful dress.  Founded in 1989, BCBG was named for the French
phrase "bon chic, bon genre," a Parisian slang meaning "good style,
good attitude."  The brand embodies a true combination of European
sophistication and American spirit.  The BCBG Max Azria label is
sold online, in freestanding boutiques and partner shops at top
department stores across the globe.

BCBG Max Aria and its affiliates filed for bankruptcy (Bankr.
S.D.N.Y., Case No. 17-10466) on Feb. 28, 2017.  The Debtors have
estimated assets of $100 million to $500 million and estimated
liabilities of $500 million to $1 billion.

Kirkland & Ellis LLP and Kirkland & Ellis International LLP
represent the Debtors as bankruptcy counsel.  The Debtors hired
Jefferies LLC as investment banker; AlixPartners LLP as
restructuring advisor; A&G Realty Partners LLC as real estate
advisor; and Donlin Recano & Company LLC as claims and noticing
agent, and administrative advisor.

On March 9, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.


BCBG MAX: Committee Taps Zolfo Cooper as Financial Advisor
----------------------------------------------------------
The official committee of unsecured creditors of BCBG Max Azria
Global Holdings, LLC seeks approval from the U.S. Bankruptcy Court
for the Southern District of New York to hire a financial advisor
and bankruptcy consultant.

The committee proposes to hire Zolfo Cooper, LLC to provide these
services related to the Chapter 11 cases of BCBG and its
affiliates:

     (a) advise the committee regarding the sale of the Debtors'
         business or assets;

     (b) monitor the Debtors' cash flow and operating performance;

     (c) analyze and comment on operating and cash flow
         projections, business plans, operating results, financial

         statements, and other documents provided by the Debtors'
         professionals;

     (d) advise the committee concerning interfacing with the
         Debtors, other constituencies and their professionals;

     (e) prepare for and attend meetings of the committee;

     (f) analyze claims and perform investigations of potential
         preferential transfers, fraudulent conveyances, and
         related transactions;

     (g) advise the committee about the Debtors' proposed plan of
         reorganization.

The hourly rates charged by the firm range from $850 to $1,035 for
managing directors, $305 to $850 for professional staff, and $60 to
$290 for support personnel.

David MacGreevey, a managing director of Zolfo Cooper, disclosed in
a court filing that no member or employee of his firm holds or
represents any interest adverse to the Debtors and their
creditors.

The firm can be reached through:

     David MacGreevey
     Zolfo Cooper, LLC
     Grace Building
     1114 Avenue of the Americas, 41st Floor
     New York, NY 10036
     Phone: +1 212-561-4187
     Fax: +1 212-213-1749
     Email: dmacgreevey@zolfocooper.com

                   About BCBG Max Azria Group

BCBG Max Azria Group started with a single idea -- to create a
beautiful dress.  Founded in 1989, BCBG was named for the French
phrase "bon chic, bon genre," a Parisian slang meaning "good style,
good attitude."  The brand embodies a true combination of European
sophistication and American spirit.  The BCBG Max Azria label is
sold online, in freestanding boutiques and partner shops at top
department stores across the globe.

BCBG Max Aria and its affiliates filed for bankruptcy (Bankr.
S.D.N.Y., Case No. 17-10466) on Feb. 28, 2017.  The Debtors have
estimated assets of $100 million to $500 million and estimated
liabilities of $500 million to $1 billion.

Kirkland & Ellis LLP and Kirkland & Ellis International LLP
represent the Debtors as bankruptcy counsel.  The Debtors hired
Jefferies LLC as investment banker; AlixPartners LLP as
restructuring advisor; A&G Realty Partners LLC as real estate
advisor; and Donlin Recano & Company LLC as claims and noticing
agent, and administrative advisor.

On March 9, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.


BMC LIQUIDATION: AMG Buying Gulf's Equipment for $2 Million
-----------------------------------------------------------
BMC Liquidation Co., formerly known as Bear Metallurgical Co., and
Gulf Chemical & Metallurgical Corp., ask the U.S. Bankruptcy Court
for the Western District of Pennsylvania to authorize Gulf's Asset
Purchase Agreement with AMG Vanadium, LLC in connection with its
sale of an SO2 scrubber and other equipment (AMG Equipment") for
$2,000,000.

A hearing on the Motion is set for April 11, 2017, at 10:00 a.m.
Objection deadline is April 10, 2017, at 12:00 p.m.

After an extensive pre- and post-petition marketing process during
which Gulf received no viable or qualified offers, Gulf has
received the first such offer to purchase the AMG Equipment.
Specifically, AMG has agreed to purchase the AMG Equipment for
$2,000,000 in cash.  Gulf submits that, given the status and timing
of its wind-down, it is imperative that Gulf close on the sale as
soon as possible in order to maximize value for its estate.  Gulf
and its advisors, after consultation with the Official Committee of
Unsecured Creditors, and Comilog Holding, have determined that
AMG's offer to purchase the AMG Equipment is the highest and best
offer for the AMG Equipment.

On June 14, 2016, the Debtors filed voluntary petitions for relief
under chapter 11 of the Bankruptcy Code.  Gulf is continuing in
possession of its property and is operating and managing its
business, as a debtor in possession, pursuant to sections 1107 and
1108 of the Bankruptcy Code.  BMC has confirmed a plan of
liquidation that paid all creditors in full and is winding up its
affairs pursuant to such plan.

Gulf's assets have been marketed for sale since late-2015, when
Rothschild Global Financial Advisory was retained to explore
transactions for the sale of the Debtors' businesses.  Despite a
thorough and extensive pre-petition marketing process, no viable
purchasers for the Debtors' assets were identified.  Informed by
that process, the Debtors concluded that it was in the best
interests of the Debtors and their creditors to attempt to sell
their assets through a chapter 11 process.

Accordingly, on the Petition Date, the Debtors filed a motion
requesting, among other things, approval of bid procedures for the
auction of substantially all of the Debtors' assets.  The Court
granted the Debtors' motion and entered Procedures Order.  Pursuant
to the Procedures Order, the Court approved, among other things,
the Debtors' Bid Procedures which provided a mechanism for
interested parties to make qualified bids for either or both of the
Debtors' assets.

On Sept. 13, 2016, after completing the auction contemplated by the
Procedures Order, the Court entered an order authorizing BMC to
sell substantially all of its assets, which sale closed on Oct. 4,
2016.  Despite their best efforts, the Debtors did not receive any
qualified bids for the purchase of Gulf's assets and therefore the
auction did not go forward as to Gulf.

After the auction, Gulf analyzed its options and, on Nov. 22, 2016,
filed a motion with the Court announcing Gulf's intention to wind
down operations and idle its facilities and requesting Court
authority to sell miscellaneous assets.  On Dec. 14, 2016, the
Court entered an order granting the motion.  Contemporaneously with
implementing its idling plan, Gulf continued to market its assets
for sale in an effort to maximize value for all stakeholders.  As a
result of this process, AMG expressed interest in purchasing the
AMG Equipment.

The material terms of the AMG APA are:

          a. Purchase Price: $2,000,000 in cash

          b. Deposit: $100,000

          c. Purchased Assets: The AMG Equipment, which includes
the Scrubber, certain other equipment, including roaster spares,
laboratory equipment, and spare parts inventory.

          d. Assumed Liabilities: AMG will not assume any of Gulf's
liabilities, including, without limitation, any liabilities
associated with: (i) Gulf's employees; (ii) the operation of Gulf's
Business, including any environmental liabilities; (iii) any of
Gulf's executory contracts or unexpired leases; or (iv) any claims
against Gulf.

          e. Conditions Precedent: Standard conditions precedent to
closing.

          f. Termination: AMG may terminate the AMG APA if, among
other things, (i) the Sale Order has not been entered on April 26,
2017, (ii) the Sale Order does not become a Final Order on May 10,
2017, or (iii) the Closing does not occur on May 12, 2017.

A copy of the AMG APA attached to the Motion is available for free
at:

      http://bankrupt.com/misc/BMC_Liquidation_686_Sales.pdf

Contemporaneously with negotiating the terms of the AMG APA with
AMG, Gulf was far along in negotiations with EcoRight Processing,
LLC, a party who had expressed interest in purchasing substantially
all of Gulf's assets as a going-concern.  However, to date,
EcoRight has not been in a position to actually sign an asset
purchase agreement.  Understanding Gulf's desire for a going
concern sale, AMG agreed to act as the back-up bidder for the AMG
Equipment, meaning AMG would purchase the AMG Equipment if the
goingconcern sale did not close.  Prior to filing the Motion, Gulf
notified AMG that the going-concern sale asset purchase agreement
had not been signed.  If the EcoRight agreement is signed before
the hearing on the Motion, Gulf will supplement the Motion.  If
not, the Motion will go forward with the AMG APA on a standalone
basis.

Notably, the AMG APA provides for a Break-Up Fee of $75,000 to AMG
if the EcoRight sale closes.  This is appropriate consideration for
AMG agreement to be a base "backup bidder" that is committed, while
EcoRight is not.  If the Motion is supplemented to include an
EcoRight transaction, Gulf will seek Court approval of the Break-Up
Fee at the Sale Hearing.

The Debtors respectfully ask that the Court enters an Order: (i)
authorizing the sale of the AMG Equipment to AMG, as set forth in
the AMG APA, free and clear of all liens, claims, encumbrances, or
other interests; and (ii) granting such other relief as may
becessary or appropriate.

The Debtprs ask that the Motion be heard on an expedited basis for
just cause.  This is an unusual transaction because Gulf and AMG
agreed for AMG to serve as a back-up bidder to EcoRight, which
could have been (and may still be) a deal that saves jobs and the
going concern business.  If the EcoRight deal does go forward (and
the Motion is so supplemented), a hearing needs to be held on April
11, 2017, to reduce substantial expenses associated with the cost
of retaining employees.  On the other hand, if EcoRight does not go
forward, moving forward with AMG as soon as possible will
accelerate Gulf's wind down – while AMG will have substantial
time to remove the AMG Equipment, it has agreed to do so on a
faster timetable than the AMG APA's deadline if commercially
reasonable.  Accordingly, having the hearing on an expedited basis
guarantees a $2,000,000 purchase price for the AMG Equipment and
retains the possibility of a going concern transaction.

In order to allow the immediate realization of value for the AMG
Equipment, the Debtors ask that any Order granting the Motion be
effective immediately and not subject to the 14-day stay imposed by
Bankruptcy Rules 6004(h) and 6006(d).

The Purchaser can be reached at:

          AMG VANADIUM, LLC
          60790 Southgate Road
          Cambridge, OH 43725
          Attn: Hoy E. Frakes, Jr.
          E-mail: hfrakes@amg-v.com

The Purchaser is represented by:

          Robert Szwajkos, Esq.
          CURTIN & HEEFNER
          1040 Stony Hill Road, Suite 150
          Yardley, PA 19067
          E-mail: rsz@curtinheefner.com

               About Bear Metallurgical

Bear Metallurgical Co. and Gulf Chemical & Metallurgical Corp.
filed chapter 11 petitions (Bankr. W. D. Pa. Lead Case No.
16-22192) on June 14, 2016.  The petitions were signed by Eric
Caridroit, chief executive officer.  The cases are assigned to
Judge Jeffery A. Deller.

At the time of the filing, Bear Metallurgical estimated assets and
debts to be between $1 million and $10 million.  Gulf Chemical
estimated assets and debts to be between $100 million and $500
million.

The Debtors employ McDonald Hopkins LLC as their bankruptcy
counsel; Cohen & Grigsby, P.C. as their local and asset sale
transaction counsel; Kurtzman Carson Consultants LLC as their as
notice, claims, and balloting agent; and Stoneleigh Group
Holdings,
LLC as their financial advisor.

The Office of the U.S. Trustee on June 30 appointed three
creditors
of Bear Metallurgical Co. and Gulf Chemical & Metallurgical Corp.
to serve on the official committee of unsecured creditors.  The
committee members are: (1) United Metallurgical Inc.; (2) GDF Suez
Energy Resources NA, Inc.; and (3) Formosa Plastics Corp.

The Official Committee retained Fox Rothschild LLP as co-counsel.



CABLE ONE: Moody's Assigns First-Time Ba2 Rating to Secured Debts
-----------------------------------------------------------------
Moody's Investors Service assigned a first-time Ba2 rating to Cable
One, Inc.'s (Cable One) senior secured debt including an existing
$200 million revolving credit facility (due 2020), an existing $100
million senior secured term loan A (due 2020), a new $300 million
senior secured term loan A (due 2022), and a new $350 million
senior secured term loan B (due 2024). The new term loans totaling
$650 million, plus existing cash on hand, will be used to finance
Cable One's proposed acquisition of Telecommunications Management,
LLC (dba NewWave) expected to close in the second quarter of 2017.
The company's Ba3 CFR, Ba3-PD probability of default rating and B2
(LGD 5) unsecured rating remain unchanged. The stable outlook also
remains unchanged.

Assignments:

Issuer: Cable One, Inc.

-- Senior Secured 1st Lien Term Loan B due 2024, Assigned Ba2
    (LGD 3)

-- Senior Secured 1st Lien Term Loan A due 2022, Assigned Ba2
    (LGD 3)

-- Senior Secured Revolving Credit Facility due 2020, Assigned
    Ba2 (LGD 3)

-- Senior Secured 1st Lien Term Loan A due 2020, Assigned Ba2
    (LGD 3)

RATINGS RATIONALE

The senior secured debt is rated one notch above the Ba3 Corporate
Family Rating (CFR) due to the loss absorption provided by the
company's $450 million of unsecured debt in the capital structure
consisting primarily of B2 rated notes.

Cable One, Inc's (Cable One or the Company) Ba3 corporate family
rating (CFR) reflects the company's strong balance sheet and good
liquidity, even after the announcement to acquire NewWave
(Telecommunications Management, LLC, B3, stable) in a largely
debt-funded acquisition that will add $650 million in debt. Pro
forma for the acquisition, Cable One's leverage is approximately
3.1x (Moody's adjusted) - which Moody's expects to improve over the
next 12-18 months. The company also maintains very strong interest
coverage metrics for a Ba3 credit and EBITDA margins of 40%. The
company's strong free cash flows and favorable competitive
environment also support the Ba3 rating, which are driven by its
focus on broadband. The strategy is supported by high market
demand, strong growth, and a profitable model.

Constraining the rating is the company's weak, and declining video
(and voice) business and its aggressive financial policies, with
dividends and share repurchases absorbing over 30% of pro forma
operating cash flows for 2016. Moody's expects a continual decline
in the company's video business which is subject to intense
competition and being harvesting for cash and profits.

Cable One is accepting very high levels of subscriber (subs) churn
in exchange for a smaller base of more profitable customers. The
broadband business has a much lower cost structure and more growth
potential. However, it will also reduce the number of triple and
double play customers which eliminates bundling opportunities,
increasing product concentration and regulatory risks as the
company moves closer to a singular broadband-only business. The
company's weak market position in video is reflected in below peer
average performance metrics including penetration rates, Revenue
per Homes Passed (RHP), and its Triple-Play-Equivalent (TPE).

The stable outlook reflects Moody's expectation that Cable One will
grow EBITDA by at least low single digits and maintain positive
free cash flow. Moody's also expects leverage to remain below 4x
(Moody's adjusted). If revenue growth from HSD and commercial
services is not realized, leverage and cash flow targets necessary
to sustain a Ba3 rating would likely be tightened.

Moody's could consider an upgrade if Leverage remained comfortably
below 3.0x (Moody's adjusted debt/EBITDA). An upgrade would also be
conditional on good liquidity and a low probability of near term
event risks or material unexpected organizational changes including
regulation, competition, financial policy, capital structure, or
leveraged transactions of substance.

Ratings could be downgraded if Leverage (Moody's adjusted
debt/EBITDA) is sustained above 4.0x. A downgrade would also be
considered if liquidity deteriorated, EBITDA began falling, or
there were material unexpected changes in regulations, competition,
financial policies, capital structure, or the operating model such
that credit risk rose meaningfully. Moody's would also views
non-accretive acquisitions negatively

The principal methodology used in this rating was Global Pay
Television - Cable and Direct-to-Home Satellite Operators published
in January 2017.

Headquartered in Phoenix, AZ, Cable One, Inc. ("Cable ONE") offers
traditional and advanced video services including digital
television, video-on-demand, high-definition television, as well as
high-speed Internet access and phone service. Pro forma for the
acquisition of NewWave, Cable One will have 405 thousand video
subscribers, 620 thousand high-speed data subscribers, and 139
thousand telephony subscribers. Pro forma revenue for 2016 was
approximately $1 billion.


CAMBER ENERGY: May Issue Additional 905,000 Under Stock Plan
------------------------------------------------------------
Camber Energy, Inc. filed a Form S-8 registration statement with
the Securities and Exchange Commission to register an additional
905,000 shares of its common stock related to the Amended and
Restated 2014 Stock Incentive Plan.  A full-text copy of the
regulatory filing is available for free at https://is.gd/R4OaY1

                 About Camber Energy, Inc.

Based in Houston, Texas, Camber Energy (NYSE MKT: CEI) is a
growth-oriented, independent oil and gas company engaged in the
development of crude oil and natural gas in the Austin Chalk and
Eagle Ford formations in south Texas, the Permian Basin in west
Texas, and the Hunton formation in central Oklahoma.

Lucas Energy changed its name to Camber Energy, Inc., effective
Jan. 5, 2017, to more accurately reflect the Company's strategic
shift from its Austin Chalk and Eagleford roots to an expanding
addition of shallow oil and gas reserves with longer-lived,
lower-risk production profiles.

Lucas Energy reported a net loss of $25.4 million for the year
ended March 31, 2016, compared to a net loss of $5.12 million for
the year ended March 31, 2015.  As of Dec. 31, 2016, Camber Energy
had $71.34 million in total assets, $49.12 million in total
liabilities and $22.21 million in total stockholders' equity.

Hein & Associates LLP, in Houston, Texas, issued a "going concern"
qualification on the consolidated financial statements for the year
ended March 31, 2016, citing that the Company has incurred
significant losses from operations and had a working capital
deficit of $9.6 million at March 31, 2015.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern.


CASTLE ARCH: Trustee to Auction Mohave Property Through Statewide
-----------------------------------------------------------------
D. Ray Strong, Trustee of the Consolidated Legacy Debtors
Liquidating Trust and the Chapter 11 Trustee, and post-confirmation
estate representative for the consolidated bankruptcy estates of
Castle Arch Real Estate Investment Co., LLC ("CAREIC"), CAOP
Managers, LLC, Castle Arch Kingman, LLC, Castle Arch Smyrna, LLC,
Castle Arch Secured Development Fund, LLC, and Castle Arch Star
Valley, LLC("Legacy Debtors"), asks the United States District
Court for the District of Utah to authorize the public sale of real
property located in Mohave County, Arizona, including interests
related to such land which is referred to in the Legacy Debtors'
consolidated case as the "Kingman Property."

On Feb. 8, 2013, the Court entered an Order substantively
consolidating the Legacy Debtors.

The property of the Legacy Debtors and Legacy Trust includes the
Property which is comprised of approximately 546.08 total acres of
raw land and related interests, and is more fully described in
preliminary Title Report.  The total acreage is comprised of 8
parcels.  Upon the Effective Date of the Confirmed Plan, the
Property, including all interests related thereto, were transferred
to the Legacy Trust to be administered by the Trustee.

Commerce Real Estate Solutions has marketed the Property for
private sale pursuant to a Court-approved Listing Agreement from
June 29, 2012.  In February 2014, after entry of the Confirmation
Order, the Trustee, as the Trustee of the Legacy Trust, entered
into a new Listing Agreement with Nichols Realty for the sale of
the Property, which was retroactive to Dec. 3, 2013.  Since June
29, 2012, Commerce, and then Nichols Realty, has continuously and
actively marketed the Property for private sale pursuant to
industry standards.

As a result of the marketing efforts, the Trustee initially
received offers to purchase portions of the Property from
Lingenfelter Investments, Ltd. and Greenstone AZ Land I, LLC, but
the Trustee did not accept offers from those entities.  Despite
continued marketing of the Property for private sale, the Trustee
has received no meaningful offers to purchase the Property.

In an exercise of his business judgment, the Trustee has determined
that it is in the best interests of creditors to sell the Property
at public auction at this time.  The Trustee believes that a public
sale will renew interest in the Property and bring the highest and
best price for the Property.

The Trustee has engaged Statewide Auction Co. to conduct a public
sale of the Property.

The Trustee proposes to sell the Property at a public auction to be
conducted by Statewide at a date, time, and place to be agreed to
by the Trustee and Statewide so as to maximize participation in and
the price that may be obtained for the Property.  The proposed
procedures for conducting the Auction Sale are set forth in the
Statewide Agreement.

In order to participate at the Auction Sale, bidders will be
required to provide a deposit and execute a "Deposit and Obligation
Agreement."  The Property will be sold "as is, where is," with no
representations or warranties of any kind.  The public sale of the
Property for which approval is sought herein is contingent on the
highest and best bid at the Auction Sale being within a "Reserve
Range."  The Reserve Range will not be made public and will not be
known to Statewide, but rather will only be provided to the Court
for purposes of evaluating the Motion.

If the Auction Sale brings a price within the Reserve Range or
greater, the Trustee may close the sale without any further Court
approval.  The final price obtained for the Property will be set
forth in the Report of Sale to be filed by Statewide pursuant to
Fed. R. Bankr. P. 6004(f).

Provided that the Auction Sale concludes and the resulting sale is
closed, the Trustee anticipates paying from the gross proceeds of
the sale the costs of sale, which will include Statewide's 6%
commission as set forth in the Statewide Agreement, and outstanding
real property taxes.  The gross sale proceeds less the costs of
sale and taxes are referred to as the "Net Sale Proceeds."

In the event that the Auction Sale is cancelled by the Trustee or
the sale to a Successful Bidder at the Auction Sale does not close,
the Trustee has agreed to pay Statewide its actual, reasonable, and
necessary out-of-pocket expenses related to the Auction Sale and
the request for approval to pay these expenses is also requested
herein.  At the conclusion of the Auction Sale, Statewide will file
a Report of Auction as required under Fed. R. Bankr. P. 6004(f).

A copy of the Real Estate Auction Agreement and Auction Procedures
attached to the Motion is available for free at:

          http://bankrupt.com/misc/Castle_Arch_1340_Sales.pdf

The Trustee asks the entry of an Order of the Court (i) granting
the Motion and authorizing the public sale of the Property free and
clear of all interests, with any interests attaching to the Net
Sale Proceeds; (ii) approving of the Auction Procedures; and (iii)
authorizing to pay from the gross sale proceeds the costs of sale,
including Statewide's 6% commission, and outstanding real property
taxes; or alternatively, Statewide's expenses as provided for in
the Statewide Agreement.

The Auctioneer can be reached at:

          STATEWIDE AUCTION CO., LLC
          155 North 1000 West
          Salt Lake City, UT 84116

                 About Castle Arch Real Estate

Castle Arch Real Estate Investment Company, LLC, in Salt Lake
City, Utah, filed for Chapter 11 bankruptcy (Bankr. D. Utah Case
No. 11-35082) on Oct. 17, 2011, together with several affiliates.
The petitions were signed by Trent Waddoups, CEO/president.  Judge
Joel T. Marker presides over the case.  Michael L. Labertew, Esq.,
at Labertew & Associates, LLC, served as counsel to the Debtors.
In its petition, Castle Arch Real Estate Investment Company
scheduled $2,818,931 in assets, and $40,863,600 in debt.

The other filing affiliates are CAOP Managers, LLC; Castle Arch
Kingman, LLC; Castle Arch Secured Development Fund, LLC; Castle
Arch Smyrna, LLC; Castle Arch Star Valley, LLC; Castle Arch
Opportunity Partners I, LLC; and Castle Arch Opportunity Partners
II, LLC (Case Nos. 11-35082, 11-35237, 11-35243, 11-35242 and
11-35246, (Substantively Consolidated), Case Nos. 11-35241 and
11-35240, (Jointly Administered).

On May 3, 2012, the Court entered an order appointing D. Ray
Strong
as the Chapter 11 bankruptcy Trustee for CAREIC, and in that
capacity he managed each of the other Legacy Debtors.  Peggy Hunt,
Esq., and Chris Martinez, Esq., at Dorsey & Whitney LLP, in Salt
Lake City, Utah, argue for the Chapter 11 Trustee.

On Feb. 8, 2013, the Court entered an Order substantively
consolidating the Legacy Debtors.

On June 7, 2013, the Bankruptcy Court entered an order confirming
the Chapter 11 Trustee's Second Amended Plan of Liquidation Dated
Feb. 25, 2013.  The Confirmation Order designated the Trustee as
the post-confirmation estate representative for the Legacy
Debtors.

The Confirmed Plan became effective on July 22, 2013.


CEQUEL COMMUNICATIONS: Moody's Hikes Corporate Family Rating to B2
------------------------------------------------------------------
Moody's Investors Service has upgraded the corporate family rating
(CFR) of Cequel Communications Holdings I, LLC (Cequel) to B2 from
B3 and its probability of default rating (PD) to B2-PD from B3-PD.
The upgrade reflects the company's improved credit metrics,
achieved through a combination of organic growth and planned cost
reductions. Moody's has affirmed the company's Ba3 senior secured
rating, which is held at Altice US Finance I Corporation, a
wholly-owned subsidiary of Cequel Communications Holdings I, LLC,
and Caa1 senior unsecured rating, which is held at Altice US
Finance II and Cequel. In addition to the upgrade, Moody's has
maintained a positive outlook for Cequel, reflecting the company's
strong fundamentals, growing subscriber base and consistent success
with cost reduction.

Upgrades:

Issuer: Cequel Communications Holdings I, LLC

-- Probability of Default Rating, Upgraded to B2-PD from B3-PD

-- Corporate Family Rating, Upgraded to B2 from B3

Affirmations:

Issuer: Altice US Finance I Corporation

-- Senior Secured Bank Credit Facility, Affirmed Ba3 (LGD 2)

-- Senior Secured Regular Bond/Debenture, Affirmed Ba3 (LGD 2)

Issuer: Altice US Finance II Corporation

-- Senior Unsecured Regular Bond/Debenture, Affirmed Caa1 (LGD 5)

Issuer: Cequel Communications Holdings I, LLC

-- Senior Unsecured Regular Bond/Debenture, Affirmed Caa1 (LGD 5)

Outlook Actions:

Issuer: Cequel Communications Holdings I, LLC

-- Outlook, Remains Positive

RATINGS RATIONALE

Cequel's leverage has improved to 6.1x (Moody's adjusted) from
almost 8x at the end of 2015, fueled by cost savings initiatives
implemented by Altice management and consistent revenue growth.
Free cash flow has also improved as the high growth in EBITDA and
lower capital spend has more than offset the increased interest
expense related to the acquisition.

Cequel's B2 rating reflects its stable market position with a
strong base of network assets and limited competition within its
footprint other than telco DSL. Although the pay TV business faces
disruptive change and rising content costs, Cequel's relatively
dominant broadband market position results in a durable business
model. The high quality of Cequel's network and its plans for
continued investment, support sustained growth in its residential
and commercial businesses. The company's subscriber penetration
lags behind industry averages, but Moody's expects its high speed
data subscriber growth to continue to exceed most peers and views
the planned infrastructure upgrade investment as a credit positive
use of cash. These positives are offset by the company's high
leverage and the parent company's aggressive financial policy. For
the year ended 2016, leverage was approximately 6.1x (Moody's
adjusted), which creates risk for a company in a capital intensive,
competitive industry.

Despite the CFR upgrade to B2, Moody's has affirmed Cequel's Ba3
secured and Caa1 unsecured ratings (unchanged from prior) as a
result of shifts in its capital structure. Cequel has repaid the
majority of its $500 million PIK seller notes which were issued by
a structurally subordinate holding company. This obligation
provided loss absorption which benefited the notching of Cequel's
Ba3 secured and Caa1 unsecured ratings. In addition, the company's
recent refinancing transactions done in March 2017 to exchange
unsecured debt for secured debt have further shifted the
loss-given-default assessments for Cequel's secured and unsecured
creditor classes.

The positive outlook reflects Cequel's continued momentum towards
leverage reduction. Moody's believes EBITDA will grow in the
mid-to-high single digits percentage range, primarily as a result
of additional cost savings and revenue growth. The positive outlook
reflects Moody's beliefs that the cost cutting initiatives taken
during 2016 will not adversely impact market share over the next
12-18 months.

Moody's could upgrade Cequel's CFR to B1 if leverage is sustained
below 5.5x (Moody's adjusted) amidst stable or improved market
share and good liquidity. Moody's could downgrade Cequel if
leverage were to rise above 6.5x (Moody's adjusted), if its
liquidity deteriorated or if Cequel suffered material market share
erosion.

Consistent, positive free cash flow, balance sheet cash and
revolver capacity support very good liquidity for Cequel. These
sources of cash combine for more than $1 billion of available
liquidity. The company has no near-term maturities prior to
November 2020 when the company's remaining $1 billion of 6.375%
notes are due.

The principal methodology used in these ratings was Global Pay
Television - Cable and Direct-to-Home Satellite Operators published
in January 2017.

Headquartered in St. Louis, Missouri, and doing business as
Suddenlink Communications, Cequel Communications Holdings I, LLC
("Cequel") serves approximately 1 million video subscribers, 1.4
million internet subscribers, and 650 thousand telephony
subscribers. The company generated revenues of approximately $2.6
billion for the year ended 2016. On December 21, 2015, Altice
Luxembourg S.A acquired 70% of Cequel.


COMMUNITY TRANSLATOR: Says Sales of CPs Comply With Sec. 363
------------------------------------------------------------
Community Translator Network, LLC, asks the U.S. Bankruptcy Court
for the District of Utah to find that the sale of property is
pursuant to 11 U.S.C. Section 363 and Bankruptcy Rule 6004.

The Debtor is in the business of buying, improving, and selling
certain rights granted by the Federal Communications Commission
(FCC) which have commonly been referred to in this case as
"construction permits" ("CPs").  No party has raised an objection
to any of the sales of the CPs.

During the course of the case, the Debtor has closed sales of CPs.
These sales have been reported in the Debtor's monthly operating
reports.  It has additional sales of CPs pending.  The Debtor also
has the ability sell or assign the CTN-PMC assignment agreement to
a third part who will purchase the rights to collect the remaining
ungranted three CPs.

Any hypothetical creditor of the Debtor would have entered into a
business relationship with the Debtor aware of the Debtor's
business and so expecting the Debtor to engage in the purchase,
improvement, and sale of CPs.  Such transactions would therefore
not be outside the expectations of any hypothetical creditor but
rather would lie squarely within such a creditor's expectations of
how Debtor would meet its operating expenses and remain a going
concern.  These sales satisfy the vertical test and so are within
the ordinary course of business.

The sale prices are fair and reasonable, the sales are all to good
faith buyers, and there is a sound business reason for the sales.
Further, the sale terms and the Debtor's relationships with the
buyers (or actually the lack of same) have been fully disclosed.
These sales, even if they are not within the ordinary course, fully
satisfy the requirements of 11 U.S.C. Section 363.

The Debtor asks that the Court rules that the sales and potential
sales presented are either within the ordinary course of business
or otherwise comply with 11 U.S.C. Section 363.

The Debtor also asks the Court to waive the 14-day stay otherwise
imposed by Fed. R. Bankr. P. 6004(h) and make its order effective
immediately.

                   About Community Translator

Community Translator Network LLC is a limited liability company
registered in Utah on Jan. 26, 2006.  The Debtor's principal
source
of revenue and profits is from the purchase, development, and sale
of FM Broadcast Translator Stations authorized by the Federal
Communications Commission, or the permits and licenses to
construct
or operate FM translator stations.  The Debtor may operate
translator stations that it develops or owns for a period of time,
but it does not generate significant revenue or profit from
operating FM translator stations.  

The Debtor sought Chapter 11 protection (Bankr. D. Utah Case No.
15-31245) on Dec. 1, 2015, estimating less than $100,000 in assets
and less than $50,000 in debt.  John Christian Barlow, Esq., at
Law
Office of John Christian Barlow, serves as counsel to the Debtor.
The Debtor also hired Knute Rife, Esq., at the Rife Law Office as
counsel.


CONDO 64: Can Continue Using Cash Collateral Through May 23
-----------------------------------------------------------
U.S. Bankruptcy Judge James J. Tancredi for the District
Connecticut authorized Condo 64, LLC to use to use cash collateral
commencing March 24, 2017 and continuing through May 23, 2017.

Judge Tancredi authorized the Debtor to use its cash and other
rental proceeds of up to the maximum amount of $104,219, to be
disbursed for payment of the expenses set forth on the budgets. The
approved operating Budget shows total expenses in the aggregate
amount of $51,315 during the period from March 23, 2017 to April
23, 2017, and $52,904 during the period from April 23, 2017 to May
23, 2017.

American Eagle Financial Credit Union asserts an outstanding
principal balance of $2,489,101, on the Petition Date, with accrued
interest of $276,423, and secured by a first priority mortgage and
assignment of rents on the Property and a security interest in all
of the Debtor's personalty.

Accordingly, Judge Tancredi  granted American Eagle Financial,
these forms of adequate protection:

     (a) A continuing post-petition lien and security interest in
all pre-petition property of the Debtor as it existed on the
Petition Date, of the same type against which American Eagle
Financial held validly protected liens and security interests as of
the Petition Date;

     (b) A continuing post-petition lien in all property acquired
by the Debtor after the Petition date. Such replacement lien will
maintain the same priority, validity and enforceability as American
Eagle Financial's liens on the initial collateral and will be
recognized only to the extent of any diminution in the value of the
collateral resulting from the use of Cash Collateral pursuant to
the Order.

     (c) The Debtor will pay to American Eagle Financial the sum of
$7,500 for the months of April and May, over the next 60 days,
which payments will satisfy the Debtor's obligation during the Cash
Collateral Usage Period.

American Eagle Financial will also be entitled to a super-priority
administrative claim to the extent the Replacement Liens granted
are insufficient to compensate American Eagle Financial for any
diminution in value of the Collateral.

The liens of American Eagle Financial and any replacement thereof
will be subject to and subordinate to:

     (a) amounts payable by the Debtor under Section 1930(a)(6) of
Title 28 of the United States Code;

     (b) amounts due and owing to the Debtor's employees or
contract labor for post-petition wages or services which accrue
during the term of the Eleventh Order; and

     (c) the allowed fees and expenses of Debtor's retained
counsel, in an amount not to exceed $50,000, to be paid from
proceeds of American Eagle Financial's collateral in the event
allowed administrative fees of the Debtor's Counsel are not paid or
available from cash on hand from the Debtor's operations, any sale
or refinance of the Debtor's property.

The Debtor was directed to provide American Eagle Financial with
copies of monthly statements reflecting activity in its DIP
accounts, rent roll, copies of leases, and such additional
information, statements, and reports concerning its financial
condition and its assets at the reasonable requests of American
Eagle Financial, including, without limitation, the information
required to be provided by the Debtor under the Loan Documents.

The Court scheduled the final hearing on the Debtor's use of cash
collateral to be held on May 22, 2017 at 10:00 a.m.

A full-text copy of the Eleventh Order, dated March 28, 2017, is
available at https://is.gd/kj9YxN

                        About Condo 64 LLC

Condo 64, LLC, owner of 67 of the 112 condominium units and the
leases and rents in connection therewith at the location known as
505-509 Burnside Avenue, East Hartford.

Condo 64, LLC filed a chapter 11 petition (Bankr. D. Conn. Case No.
15-21797) on Oct. 16, 2015.   The petition was signed by Oliver C.
Pinkard, managing member.  The case is assigned to Judge Ann M.
Nevins.  The Debtor disclosed total assets at $4.6 million and
total liabilities at $3.1 million at the time of the filing.

The Debtor is represented by Kaitlin M. Humble, Esq. and Craig I.
Lifland, Esq., at Halloran & Sage LLP. The Debtor retains Peter
Kulas and Tomasetti Kulas & Company, P.C. as Accountant.

No trustee, examiner or creditors' committee has been appointed in
the case.


COPIA INVESTING: Hires RE/MAX as Real Estate Agent
--------------------------------------------------
Copia Investing, LLC seeks authorization from the U.S. Bankruptcy
Court for the District of Arizona to employ RE/MAX Right Choice as
real estate agent.

The Debtor requires RE/MAX to include, without limitation, market
and list real property owned by the Debtor, which is located at
1120 W. Vermont Ave., Phoenix, Arizona 85013.

The Debtor will pay RE/MAX a sales commission of 4.0% -- to be
split between agents for buyer and seller.

Robert Dukes, real estate agent employed by RE/MAX Right Choice,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

RE/MAX may be reached at:

      Robert Dukes
      RE/MAX Right Choice
      20100 N. 51st Avenue, Suite E-510
      Glendale, AZ
      Tel: (602)524-6671

                     About Copia Investing

Copia Investing, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. D. Ariz. Case No. 17-00510) on Jan. 18, 2017, disclosing
under $1 million in both assets and liabilities.  The Debtor is
represented by Bankruptcy Legal Center(TM) and the Law Office of
James F. Kahn, P.C., including James F. Kahn, Esq., and Krystal M.
Ahart, Esq.


COZETTE HANICH: Merickels Buying Santa Ana Property for $247K
-------------------------------------------------------------
Cozette Hanich asks the U.S. Bankruptcy Court for the Central
District of California to authorize the sale of real property
located at 411 W Fourth St., Santa Ana, California, to Sidney and
Steve Merickel for $247,000, subject to overbid.

A hearing on the Motion is set for April 20, 2017 at 10:30 a.m.

The property will be sold and the obligations secured against the
subject property will be paid in full.  The first secured debt
obligation is held by Nationstar Mortgage with a deed of trust
securing the subject property, in the approximate amount of
$206,829.

The property is a rental property of the Debtor and has been
operating at a loss to the Debtor of approximately $600 per month.
The Debtor is set to realize approximately $24,424 from the sale of
subject property which will help Debtor fund her Chapter 11 Plan.

The Debtor has entered into Residential Income Property Purchase
Agreement and Joint Escrow Instructions, dated March 1, 2017, with
the Buyer for the purchase of the property.

The salient terms of the Agreement:

          a. Buyer: Sidney Merickel and Steve Merickel

          b. Purchase price: $247,000

          c. Escrow agent: Lighthouse Escrow, Inc.

          d. Escrow officer: Angela Cook

          e. Real estate commission: Split between listing agent
and selling agent

A copy of the Purchase Agreement attached to the Motion is
available for free at:

        http://bankrupt.com/misc/Cozette_Hanich_37_Sales.pdf

The Debtor proposes to sell the subject property "as is, where is."
The subject property is subject to overbid.

The subject property will be sold with a pay-off of the liens and
encumbrances by the sellers through escrow with the proceeds of the
sale.  The Debtor is unaware of any adverse tax consequences of the
sale at time.

The Debtor believes that the proposed sale is the best available
alternative for maximizing the value of the subject property for
the estate and creditors.  The facts surrounding the sale support
the Debtor's business decision that the proposed sale is in the
best interests of the estate and the creditors.  The Debtor has
been operating the rental at a loss and will realize a monthly
savings by selling the subject property, as well as approximately
$24,424 from the sale.  Thus good cause exists to grant the Motion.
Accordingly, the Debtor asks the Court to approve the sale of
Property to the Buyer and the payment of real estate commission and
all other costs of sale.

The Debtor asks the Court to waive the 10-day stay of the Order
approving the sale of the subject property pursuant to Rule 6004(g)
of the Federal Rules of Bankruptcy Procedure.

Cozette Hanich sought Chapter 11 protection (Bankr. C.D. Cal. Case
No. 17-10097) on Jan. 11, 2017.  The Debtor tapped Julie J.
Villalobos, Esq., at Oaktree Law as counsel.


CSD REALTY CORP: U.S. Trustee Unable to Appoint Committee
---------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of CSD Realty Corp. as of March
31, according to a court docket.

CSD Realty Corp. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 17-71102) on February 27,
2017.  The petition was signed by David S. Frankel, president.  The
debtor is represented by Mark E. Cohen, Esq.

At the time of the filing, the Debtor estimated assets of less than
$1 million and liabilities of less than $500,000.


CUBA TIMBER: Can Continue Using Cash Collateral Until April 20
--------------------------------------------------------------
Judge D. Sims Crawford of the U.S. Bankruptcy Court for the
Northern District of Alabama authorized Cuba Timber co., Inc., to
further use of cash collateral during the period between the March
20, 2017 hearing and the April 20, 2017.

Fundamental Funding, LLC, and Strategic Funding Source, Inc., are
granted postpetition liens and adequate protection priority claims.


The Debtor is directed to provide Fundamental Funding and Strategic
Funding, no later than April 20, 2017, a report that sets forth:

     (a) reasonable detail and format of the Budget as to the
Debtor's use of cash collateral, the cash revenues collected and
the cash expenditures made by Debtor during the preceding week, the
issuance of invoices to account Debtors,

     (d) an aging of accounts receivable and payable, and

     (e) other information as reasonably requested by Fundamental
Funding or Strategic Funding

The Debtor is also directed to maintain, with respect to the
prepetition collateral, insurance in the type and in the amount as
the Debtor maintained as of the Petition Date.

As further adequate protection, Fundamental Funding will be
entitled to and allowed to collect any prepetition accounts and
apply such sums to the outstanding obligations. Additionally, the
Debtor will remit or provide to Fundamental Funding any and all
funds, payment remittances or checks received from prepetition
accounts receivables for application to the obligations due
Fundamental Funding.

Judge Crawford has scheduled a further hearing on the use of cash
collateral for April 20, 2017 at 1:00 p.m.

A full-text copy of the Order, dated March 27, 2017, is available
at https://is.gd/uqRTbK

                     About Cuba Timber Co.

Cuba Timber Co., Inc., is in the timber business pursuant to which
it negotiates contract with landowners to acquire and cut timber so
it can be sold to various end users, like paper mills.

Cuba Timber Co. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N. D. Ala. Case No. 17-70349) on Feb. 24,
2017.  The petition was signed by Steve Goodman, president.  At the
time of the filing, the Debtor disclosed $2.72 million in assets
and $6.91 million in liabilities.  A. Richard Maples, Jr., Esq., at
Maples & Fontenot, LLP, is serving as bankruptcy counsel to the
Debtor.


CURAEGIS TECHNOLOGIES: Freed Maxick CPAs Raises Going Concern Doubt
-------------------------------------------------------------------
Curaegis Technologies, Inc., filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K, disclosing a
net loss of $4.16 million on $26,000 of revenue for the year ended
December 31, 2016, compared to a net loss of $2.72 million on $nil
of revenue for the year ended December 31, 2015.

Freed Maxick CPAs, P.C., notes that the Company's losses from
operations raise substantial doubt about its ability to continue as
a going concern.

The Company's balance sheet at December 31, 2016, showed total
assets of $2.43 million, total liabilities of $852,000, and a
stockholders' equity of $1.58 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   http://bit.ly/2nu5DqV

Curaegis Technologies, Inc., formerly Torvec, Inc., develops and
markets advanced technologies in the areas of power, safety,
wellness and hydraulic power.  The Company is focused on the
commercialization of a wellness and safety system (the CURA System
and the myCadian watch) and a uniquely designed hydraulic pump that
will be smaller, lighter and more efficient than current
technology.  The Company's divisions include CURA Division and
Aegis Division.  The CURA division is engaged in the fatigue
management business and the Aegis division is engaged in the power
and hydraulic business.



DART MUSIC: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Dart Music, Inc. as of March
31, according to a court docket.

Dart Music, Inc. sought Chapter 11 protection (Bankr. M.D. Tenn.
Case No. 17-01300) on Feb. 27, 2017.  The petition was signed by
Chris McMurtry, chief executive officer.  The Debtor estimated
assets in the range of $50,000 to $100,000 and $1 million to $10
million in debt.  

The case is assigned to Judge Randal S. Mashburn.  The Debtor
tapped Shane Gibson Ramsey, Esq., at Nelson Mullins Riley &
Scarborough LLP, as counsel.


DIOCESE OF GREAT FALLS: Case Summary & Top Unsecured Creditors
--------------------------------------------------------------
Debtor: Roman Catholic Bishop of Falls, Montana
        A Montana Religious Corporate Sole
          aka Diocese of Great Falls-Billings
        P.O. Box 1399
        Great Falls, MT 59403

Case No.: 17-60271

About the Debtor: The Debtor is civilly incorporated as the "Roman
                  Catholic Bishop of Great Falls, Montana, a
                  Montana religious corporation sole".  At the
                  same time, the Code of Canon Law of the Roman
                  Catholic Church requires that each entity within
                  the Diocese is a separate entity within the
                  Church.  The Debtor disclosed it may have title
                  to property  which is held for the benefit of
                  of the parishes and institutions of the Diocese,
                  the total value of those investment accounts is
                  $15,004,708.

                  The Debtor also said it may have title to
                  property which is held for the benefit of the
                  parishes and institutions of the Diocese, the
                  total value of those properties is $70,922,622.

                  Web site: http://www.dioceseofgfb.org/

Chapter 11 Petition Date: March 31, 2017

Court: United States Bankruptcy Court of Montana
       District of Montana (Butte)

Judge: Hon. Benjamin P. Hursh

Debtor's Counsel: Bruce Alan Anderson, Esq.
                  ELSAESSER JARZABEK ANDERSON ELLIOTT &
                  MACDONALD, CHTD.
                  320 East Neider Avenue, Suite 102
                  Coeur D'Alene, ID 83815
                  Tel: 208.667.2900
                  Fax: 208-667-2150
                  E-mail: brucea@ejame.com

                    - and -

                  Gregory J Hatley, Esq.
                  DAVIS HATLEY HAFFEMAN & TIGHE PC
                  101 River Drive North
                  Great Falls, MT 59403
                  Tel: 406-761-5243
                  Fax: 406-761-4126
                  E-mail: greg.hatley@dhhtlaw.com

Total Assets: $20.75 million

Total Debts: $14.78 million

The petition was signed by Michael W. Warfel, Bishop.

Debtor's List of Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
34 Abuse Claimants                  Abuse Claims         Unknown
"Doe Group"

Milt Datsopoulos and Molly Howard
Datsopoulos, MacDonald and Lind
201 W Main St, Ste 201
Missoula, MT 59802
Tel: (406) 728-0810

Bryan Smith and
Vito de la Cruz
Tamaki Law Offices
1340 N 16th Ave, Ste C
Yakima, WA 98902
Tel: (509) 248-8338

38 Abuse Claimants                  Abuse Claims        Unknown
"Becker Group"

Milt Datsopoulos and Molly Howard
Datsopoulos, MacDonald and Lind
201 W Main St, Ste 201
Missoula, MT 59802
Tel: (406) 728-0810

Timothy Kosnoff
Kosnoff Law
Metro Office Park, Metro Park 7
Street 1, Ste 204 Guyanabo
San Juan, Puerto Rico 0096br
Tel: (425) 830-8201

Daniel Fasy
Fasy Law
1752 NW Market St, #1502
Seattle, WA 98107
Tel: (206) 450-0175

Joseph Blumel III
Law Offices of Joseph Blumel III
4407 N Division St, Ste 900
Spokane, WA 99207
Tel: (509) 487-1651

Lee James and Craig Vernon
James, Vernon and Weeks
1626 Lincoln Way
Coeur d'Alene, ID 83814
Tel: (208) 667-0683


DIVERSIFIED COMPUTER: Wants Interim OK on Cash Collateral Use
-------------------------------------------------------------
Diversified Computer Solutions, Inc., seeks authorization from the
U.S. Bankruptcy Court for the Northern District of Georgia to use
cash collateral on an interim basis.

The Debtor also requests the Court to allow the Debtor to pay the
expenses and other expenditures, as detailed on its budget, which
are reasonably necessary for the continued operation of the
Debtor's business to avoid immediate and irreparable harm to the
estate. The proposed monthly Budget show total expenses of
approximately $153,094.

GE Commercial Distribution Finance Corporation asserts a first
priority lien upon and security interest in the Debtor's assets
including all accounts and other assets.  A review of the lien
records reveals that junior liens holders additionally assert a
lien or security interest in Debtor's rights to payment, accounts
and other items which may constitute cash collateral.

Simultaneously with the filing of its Cash Collateral Motion, the
Debtor filed a motion requesting permission to make its payroll
that was due to be paid on March 31, 2017.  As such, the Debtor
requested the court to hold an expedited interim hearing on its
request to use cash collateral on or before March 30, 2017 to
prevent any harm to Debtor's ongoing business operations as Debtor
must have the ability to continue operating in the ordinary course
of business.

A full-text copy of the Debtor's Motion, dated March 27, 2017, is
available at https://is.gd/B1Hq98

Diversified Computer Solutions, Inc., is represented by:

          Cameron M. McCord, Esq.
          JONES & WALDEN, LLC
          21 Eighth Street, NE
          Atlanta, Georgia 30309
          Telephone: (404) 564-9300
          Facsimile: (404) 564-9301
          E-mail: cmccord@joneswalden.com

          About Diversified Computer Solutions

Diversified Computer Solutions, Inc., is a Georgia Corporation and
as its business is a full-service network and IT integrator
providing consulting, integration, implementation, management, and
maintenance services to Small and Medium Size Businesses,
Enterprise Projects and K-12 School Districts. The Debtor's
corporate offices are located in Marietta, Georgia.

Diversified Computer Solutions filed a Chapter 11 petition (Bankr.
N.D. Ga. Case No. 17-55428), on Petition Date.  The petition was
signed by Peter D. Minetos, CEO and President.  At the time of
filing, the Debtor estimated less than $50,000 in assets and
$500,000 to $1 million in liabilities.

Jones & Walden, LLC, is serving as counsel to the Debtor, with the
engagement led by Cameron M. McCord, Esq.


DOMINICA LLC: Endeavor Capital Wants to Ban Cash Collateral Use
---------------------------------------------------------------
Endeavor Capital North, LLC, asks the U.S. Bankruptcy Court for the
District of Massachusetts to prohibit Dominica LLC from further
using cash collateral and from collecting the rents.

Endeavor Capital also asks the Court to have the rents currently
being paid by all three tenants of the Debtors to be paid directly
to Endeavor Capital pursuant to its Assignment of Leases and Rents
commencing with the payments due April 1, 2017.

Endeavor Capital believes that at present, the Debtor is collecting
rental payments at the Debtor's property which, based upon what the
Debtor has submitted, total $4,375 per month.

Endeavor Capital relates that the Debtor has previously been
allowed by the Court to use cash collateral but the Court did not
order any adequate protection payments. Since that time, Endeavor
Capital has commenced the Debtor's 2004 examination, however, the
examination has been suspended due to the Debtor's failure to
provide bank statements for the equity line with Santander Bank and
Debtor's prepetition bank statements with canceled checks from One
United Bank. Endeavor Capital adds that the Debtor has failed to
produce the requested documents despite multiple requests.

Pursuant to the Court's Order, after the hearing held on March 23,
2017, on the Debtor's request to continue to use cash collateral,
the Debtor has been directed to make monthly payments of principal
in the amount of $3,000 per month to Endeavor Capital, commencing
on March 24, 2017.  However, Endeavor Capital complains that no
payment as required by the Court has been made to Endeavor Capital
on March 24, 2017.

Endeavor Capital asserts that it is the only lien holder with a
contractual right to collect rents from the tenants at the
Property.  While both Endeavor Capital and Santander Bank have
liens against the Debtor's property, Endeavor Capital, however, has
a recorded Assignment of Leases and Rents and Santander Bank does
not.  Santander Bank's mortgage is with the Debtor's principal who
is the prior owner of the Property and, therefore, Santander Bank
has no contractual claim to any of the lease payments being made by
any of the tenants in the Property.

In addition, Endeavor Capital notes that it has a pending Adversary
Proceeding with Santander Bank to establish the priority of the
liens against the Property which resulted from the Debtor's
principal continuing to borrower on an equity line in favor of
Santander Bank after the refinance with Endeavor Capital.

Endeavor Capital North is represented by:

          Rosemary Traini, Esq.
          404 South Huntington Avenue
          Boston, MA 02130
          Phone: 781-461-8300
          E-mail: rtraini@rtrainilaw.com

                 -- and --

          Jeffery Johnson, Esq.
          67 School Street
          P.O. Box 960
          Hyannis, MA 02601
          Phone: (508) 790 5776
          E-mail: jeff@jefferyjohnsonesq.com

                    About Dominica LLC

Dominica LLC owns and manages the three family house known and
numbered as 20 Sutton Street, Boston (Mattapan) Massachusetts.

Dominica LLC filed a Chapter 11 petition (Bankr. D. Mass. Case No.
16-13461) on Sept. 8, 2016.  The petition was signed by Evangeline
Martin, manager.  The Debtor estimated assets and liabilities at
$500,001 to $1 million at the time of the filing.

Michael Van Dam, Esq., at Van Dam Law LLP, is serving as bankruptcy
counsel to the Debtor.


DORADO COMMUNITY: Hires Hatillo Law as Counsel
----------------------------------------------
Dorado Community Health, Inc. seeks authorization from the U.S.
Bankruptcy Court for the District of Puerto Rico to employ Hatillo
Law Office, PSC as counsel.

The Debtor requires Hatillo Law to:

   (a) give debtor legal advice with respect to its powers and
       duties as debtor in possession in the continued operation
       of its business and management of its property;

   (b) prepare on behalf of applicant as debtor in possession
       necessary applications, answers, orders, reports and other
       legal papers; and

   (c) perform all other legal services for debtor as debtor in
       possession which may be necessary, and it is necessary for
       debtor as debtor in possession to employ an attorney for
       professional services.

Hatillo Law will be paid at these hourly rates:

       Jaime Rodriguez-Perez, Attorney     $250
       Paralegals                          $50
       Law Clerks                          $50

Hatillo Law will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Jaime Rodriguez-Perez assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estate.

Hatillo Law can be reached at:

       Jaime Rodriguez-Perez, Esq.
       HATILLO LAW OFFICE, PSC
       Urb. Rexville, BB-21 Calle 38
       Bayamo, PR 00938
       Tel: (787) 797-4174
       E-mail: jaime_rodriguez_perez@yahoo.com

               About Dorado Community Health Inc

Dorado Community Health Inc., filed a Chapter 11 bankruptcy
petition (Bankr. D.P.R. Case No. 17-01565) on March 7, 2017,
disclosing under $1 million in both assets and liabilities. The
Debtor is represented by Jaime Rodriguez Perez, Esq. at Hatillo Law
Office.



DORADO COMMUNITY: Taps Julio Borges-Alvarado as Accountant
----------------------------------------------------------
Dorado Community Health, Inc. seeks authorization from the U.S.
Bankruptcy Court for the District of Puerto Rico to employ Julio E.
Borges-Alvarado as accountant.

The Debtor requires Mr. Borges-Alvarado to:

   (a) supervise the accounting affairs of the Debtor and its
       operations;

   (b) prepare and/or review the Debtor monthly operating reports,

       as well as any other accounting reports necessary for the
       proper administration of the estate.

   (c) prepare and/or review state and/or federal income tax and
       property tax return, as required by law.

   (d) prepare the projection and all other analysis required for
       the proposal and confirmation of a Chapter 11 Plan.

The accountant will be paid at these hourly rates:

       Julio E. Borges-Alvarado       $100
       Support Staff                  $25

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

Julio E. Borges-Alvarado assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estate.

The accountant can be reached at:

       Julio E. Borges-Alvarado
       P.O. Box 361002
       San Juan, PR 00936
       Tel: (787) 825-0275
       Email: jborges@cpajulioborges.com

               About Dorado Community Health Inc

Dorado Community Health Inc., filed a Chapter 11 bankruptcy
petition (Bankr. D.P.R. Case No. 17-01565) on March 7, 2017,
disclosing under $1 million in both assets and liabilities. The
Debtor is represented by Jaime Rodriguez Perez, Esq. at Hatillo Law
Office.



DOWLING COLLEGE: Seeks 120-Day Extension of Exclusive Periods
-------------------------------------------------------------
Dowling College seeks a 120-day extension of its exclusive periods
in order to afford an ample opportunity for the filing and
reviewing of claims against it, and to negotiate the terms of a
confirmable chapter 11 plan with the Official Committee of
Unsecured Creditors and lender parties to that certain
Debtor-in-Possession Multi-Draw Term Loan Promissory Note dated as
of November 29, 2016 (the DIP Lenders).

The Debtor's exclusive periods to file a chapter 11 plan and seek
acceptances and rejections expire on March 29, 2017 and May 30,
2017, respectively, absent an extension.

The Debtor also seeks entry of a bridge order extending the
Exclusive Periods through and including the Court's hearing on the
Exclusive Periods Extension Motion, currently set for April 26,
2017.

The Debtor asserts that its extension request is warranted and that
these factors weigh in favor of granting the request:

(a) Only four months have passed since the Debtor filed for
    protection under Chapter 11.

(b) The first few months of this Chapter 11 Case was dominated by
    (i) the Debtor's efforts to sell certain property, including
    the Debtor's main campus located at 150 Idle Hour Boulevard,
    Oakdale, New York 11769 and 32 parcels of predominantly
    residential property adjacent to the Oakdale Campus
    (the Residential Portfolio) and (ii) the Debtor's efforts to
    obtain and use cash collateral. An auction for the Oakdale
    Campus is currently scheduled for April 4, 2017 and several
    parcels of the Residential Portfolio have been sold to date.

(c) The Debtor expects to begin a marketing and sale process in
    earnest for the 105 acres of land and improvements located at
    1300 William Floyd Parkway, Shirley, Town of Brookhaven, New
    York (the "Brookhaven Campus") during the second quarter of
    2017 with a conclusion during the third or possibly fourth   
    quarter of 2017.

(d) While the general bar date passed on March 10, 2017, the
    Debtor will not know what claims have been filed by
    governmental units until May 30, 2017. Further, the Debtor and

    its professionals have not yet had a chance to fully review
    and analyze the claims filed by the non-governmental units.

(e) To date, the Court has only authorized the use of cash
    collateral on an interim basis through April 14, 2017. The
    Debtor, the DIP Lenders and the Committee continue to work
    towards a consensual final order authorizing the Debtor to use

    cash collateral. Relatedly, the DIP Lenders and the Committee
    are currently negotiating toward what the Debtor hopes will be

    a global resolution of all claims and challenges that the
    Committee might assert in relation to the financing
    arrangements of the Debtor, related lien priority and proceeds
    distribution. The Debtor, the Committee and the DIP Lenders
    need additional time to discuss, formulate and negotiate that
    settlement and related plan terms.

(f) The request for an extension of the Debtor's Exclusive
    Periods is the Debtor's first request, and the Debtor is not
    seeking an extension of its Exclusive Periods to exert
    pressure on any party.

                       About Dowling College

Dowling College was founded in 1955 as part of Adelphi College's
outreach to Suffolk County, New York.  Dowling College became the
first four-year, degree-granting liberal arts institution in the
county.  It purchased the former W.K. Vanderbilt estate in Oakdale
in 1962.

Dowling College sought Chapter 11 bankruptcy protection (Bankr.
E.D.N.Y. Case No. 16-75545) on Nov. 30, 2016, estimating assets of
$100 million to $500 million and debt of less than $100 million.
The Debtor is represented by Klestadt Winters Jureller Southard &
Stevens, LLP.  Ingerman Smith, LLP and Smith & Downey, PA have been
tapped as special counsel.  Robert Rosenfeld of RSR Consulting,
LLC, serves as its chief restructuring officer while Garden City
Group, LLC serves as its claims and noticing agent.  The Debtor has
also hired FPM Group, Ltd., as consultants; Eichen & Dimeglio, PC
as accountants; A&G Realty Partners, LLC and Madison Hawk Partners,
LLC as real estate advisors; and Hilco Streambank and Douglas
Elliman serve as brokers.

Judge Robert E. Grossman presides over the Debtor's bankruptcy
case.

The Office of the U.S. Trustee on Dec. 9, 2016, appointed three
creditors of Dowling College to serve on the official committee of
unsecured creditors.  The Committee named SilvermanAcampora LLP as
its counsel.


DR. MARCEL GEGATI: Can Use Cash Collateral on Interim Basis
-----------------------------------------------------------
Judge Raymond B. Ray of the U.S. Bankruptcy Court for the Southern
District of Florida authorized Dr. Marcel B. Gegati, P.A. and
Gegati Real Estate, LLC, to use cash collateral on an interim
basis.

The Debtor is authorized to use cash collateral for ordinary
expenses and necessary costs of operating and maintaining its
business in compliance with the Amended Budget filed on or about
Jan. 27, 2017, limited in kind and amount to the line item expenses
set forth in the Budget.  The approved 12-month Budget shows total
operating expenses of approximately $416,509.

S.M.S. Financial G, LLC, has a first propriety lien on cash
collateral of the dental practice, of Dr. Marcel B. Gegati, P.A.

ReadyCap Lending LLC has a first priority lien on rents and
proceeds of the Real Estate Company  to the extent reflected in
that certain Mortgage by and between CIT Small Business Lending
Corporation and Gegati Real Estate LLC, which has been assigned to
ReadyCap Lending.

ReadyCap Lending has a valid, first priority perfected security
interest and lien in the real property located at 300 NW 70th
Avenue, Unit 108, Plantation, FL 33317, with the improvements and
fixtures thereon and in any prepetition and postpetition rents,
issues, proceeds, and profits accruing in from the Property.

S.M.S. Financial is granted continuing liens and security interest,
and a first priority perfected security interest in all cash
collateral generated after the petition date, with regards to Dr.
Marcel Gegati P.A.

S.M.S. Financial is also granted a replacement first priority liens
to the same extent, validity and priority as existed on the
petition date and shall have a perfected post-petition first
priority lien against cash collateral, to the same extent and
validity and priority as the prepetition lien.  Should the
replacement lien granted be insufficient to compensate S.M.S.
Financial for use of its cash collateral, S.M.S. Financial will be
allowed an administrative claim.

Furthermore, the Debtors will also make monthly payments of $4,000
to S.M.S. Financial.

ReadyCap Lending is granted continuing liens and security interest,
and a first priority perfected security interest in all cash
collateral generated after the petition date, with regards to
Gegati Real Estate.

ReadyCap Lending is also granted a replacement first priority lien
to the same extent, validity and priority as existed on the
petition date and will have a perfected post petition first
priority lien against the cash collateral rents, to the same extent
and validity and priority as the prepetition lien, as adequate
protection of ReadyCap Lending's interests in any cash collateral
derived from the Rents and the Debtor's use of such cash
collateral.

Should the replacement lien be insufficient to compensate ReadyCap
Lending for the Debtor's use of any Cash Collateral derived from
the rents, ReadyCap Lending will have allowed an administrative
claim.

The Debtors will also immediately commence paying ReadyCap Lending
the contractual mortgage amount, principal and interest plus escrow
component, as adequate protection payment.

A full-text copy of the Order, dated March 24, 2017, is available
at https://is.gd/d0mBKA

                 About Dr. Marcel B. Gegati, P.A.
                             and
                    Gegati Real Estate, LLC

Dr. Marcel B. Gegati, P.A., and Gegati Real Estate, LLC, sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Fla. Case Nos. 16-26559 and 16-26560) on Dec. 14, 2016.  The
petitions were signed by Marcel Gegati, manager of Gegati Real
Estate.  

Dr. Marcel estimated assets of less than $50,000 and liabilities of
less than $1 million.  Gegati Real Estate estimated assets and
liabilities of less than $500,000.

Judge Raymond B. Ray is the case judge.

Matis H. Abarbanel, Esq. and Rachamin Cohen, Esq., at Loan Lawyers,
LLC, are serving as counsel to the Debtors.

An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 cases.


EASTERN POWER: Moody's Gives B Rating to $1.647BB Sec. Term Loan B
------------------------------------------------------------------
Moody's Investors Service assigned a B1 rating to Eastern Power,
LLC's (Eastern) $1,647 million senior secured term loan B due
October 2023. The rating assignment incorporates Eastern's
completion of an extension of the maturity date by two years to
October 2023, a positive credit event. Eastern's $90 million senior
secured revolving credit facility was not extended and expires in
October 2019. The outlook remains stable.

RATINGS RATIONALE

Eastern's B1 rating recognizes the diversification of its
generating assets across two regional transmission organizations
(RTO's) with transparent capacity and energy markets, known
capacity prices through mid-2020 and the portfolio's sound
operating performance. These factors provide a relatively high
degree of predictability with regard to Eastern's near-term cash
flows, mitigating to some extent its exposure to continuing low
energy prices. These positive attributes are balanced by Eastern's
highly leveraged financial profile, refinancing risk and merchant
exposure.

Eastern has taken advantage of several opportunities to contract a
significant portion of the capacity from its NY-ISO Zone J assets
through April 2020. Moreover, the company has sold almost all of
its PJM capacity through May 2020. As such, contracted capacity
revenue from Eastern's portfolio exceeds $950 million through May
2020. While this amount will change over time, it provides a
significant base to support Eastern's sizeable debt profile. The
rating also factors in other considerations including the
anticipated cash flow from heat rate call options at each of
Eastern's New Covert and Rolling Hills assets.

The current expectation is that Eastern will maintain key financial
metrics including cash from operations (less maintenance capital
expenditures) to debt and debt service coverage ratio at or above
6% and 1.6 times, respectively.

Rating Outlook

The stable outlook reflects Moody's assumptions that the NYISO-Zone
J and PJM capacity markets will continue to provide relatively
consistent incremental cash flow and that Eastern's generating
facilities will be operated and maintained in a manner that ensures
availability and dependable responsiveness.

Factors that Could Lead to an Upgrade

In the short-run, limited prospects exist for a rating upgrade.
Over the longer term, positive trends that could lead to an upgrade
include substantial debt reduction or significant contracted cash
flows that sustain 'Ba' category financial metrics under Moody's
methodology.

Factors that Could Lead to a Downgrade

The rating could be downgraded if Eastern's assets incur operating
problems. Moreover, a meaningful decline in capacity prices that
results in the debt service coverage ratio falling below 1.5x and
the ratio of cash from operations (less maintenance capital
expenditures) to debt declining to below 5% on a sustained basis
could put downward pressure on Eastern's rating.

The principal methodology used in this rating was Power Generation
Projects published in December 2012.


EMAS CHIYODA: Seeks to Hire KPMG as Financial Advisor
-----------------------------------------------------
EMAS CHIYODA Subsea Limited seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to hire KPMG Services Pte.
Ltd. as financial advisor.

The firm will provide these services in connection with the Chapter
11 cases of EMAS CHIYODA and its affiliates:

     (1) Cash Flow and Filing Requirements

        (a) work together with the Debtors to develop
            restructuring options;

        (b) review the Debtors' 13-week cash flow projection and
            on rolling basis;

        (c) assist the Debtors in developing an actual to forecast

            variance;

        (d) support management in designing and implementing
            accounting and operational protocols for bankruptcy
            reporting;

        (e) support management in the preparation of each Debtor's

            statement of financial affairs, schedules of assets
            and liabilities and monthly operating reports;

        (f) support management with Bankruptcy Rule 2015.3
            reporting;

        (g) support management in the development and completion
            of a Chapter 11 plan, including any related disclosure

            statement; and

        (h) support management in responding to requests from the
            various stakeholders in the bankruptcy.

     (2) Restructuring and Business Plan

        (a) provide assistance to the Debtors' management in
            developing a restructuring strategy;

        (b) assist management in connection with the Debtors'
            development of their revised business plan;

        (c) liaise with the Debtors' legal counsel in relation to,

            among other things, the bankruptcy cases;

        (d) coordinate and provide administrative support for the
            Debtors' bankruptcy proceedings and assist the Debtors

            in developing any disclosure statement and Chapter 11
            plan;

        (e) assist management and its professionals with
            restructuring and business plan services related to
            financing;

        (f) assist in communication or negotiation with outside
            constituents including the banks and their advisors;

        (g) assist in managing the "working group" professionals
            who are assisting the Debtors in the reorganization    
        
            process or who are working for their various
            stakeholders;

        (h) assist with the claims and claims reconciliation
            processes;

        (i) facilitate and attend meetings with creditors; and

        (j) discuss with the major creditors the options available

            to meet the Debtors' financial obligations.

The hourly rates charged by KPMG for these services are:

     Partners/Executive Directors         $1,440
     Directors                            $1,000
     Associate Directors                    $850
     Managers/Assistant Managers     $450 – $630
     Senior Associates/Associates    $122 - $315

KPMG will also provide these financial and capital market advisory
services:

        (a) assist the Debtors in identifying and contacting
            potential investors, acquirers or plan sponsors, and
            in negotiating the terms of a transaction;

        (b) assist the Debtors in providing a virtual online data
            room as a platform to preparation for a transaction;

        (c) assist the Debtors in providing explanations,
            including coordinating due diligence by potential
            investors, acquirers or plan sponsor, if required;

        (d) work in collaboration with the Debtors' directors and
            management to asses various possible options to
            achieve a transaction;

        (e) advise and assist the Debtors in negotiating the
            financial aspects of any proposed transaction; and

        (f) assist the Debtors in analyzing proposals that are
            received from potential parties to a transaction.

KPMG will receive these fees for financial and capital market
advisory services related to advising on a potential transaction
involving the existing shareholders of the Debtors as of the
effective date, Subsea 7 Finance (UK) PLC and Chiyoda Corporation:
(i) a monthly advisory fee of SGD150,000; and (ii) a fee equal to
0.5% of the "transaction value" payable upon consummation of a
transaction.

For other transactions in which the existing shareholders of the
Debtors, Subsea 7 Finance (UK) and Chiyoda are not the only ones
involved, KPMG will receive (i) an additional monthly advisory fee
of SGD150,000; and (ii) a transaction fee equal to 1.5% of the
transaction value.

Graham Hunter Martin, executive director of KPMG, disclosed in a
court filing that his firm is a "disinterested person" as defined
in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Graham Hunter Martin
     KPMG Services Pte. Ltd.
     16 Raffles Quay #22-00
     Hong Leong Building
     Singapore 048581

                       About Emas Chiyoda

EMAS CHIYODA Subsea Limited and its affiliates filed voluntary
Chapter 11 petitions (Bankr. S.D. Tex., Lead Case No. 17-31146) on
Feb. 27, 2017.  EMAS CHIYODA is an international heavy lift subsea,
offshore and onshore contractor offering engineering, procurement,
construction, transportation, installation, and commissioning
services at every stage of the project lifecycle to deliver complex
construction projects for customers.  

The cases are assigned to Judge Marvin Isgur.  The Debtors hired
KPMG Services PTE. LTD. as managerial service provider; and Epiq
Bankruptcy Solutions, LLC as claims and noticing agent.

The Debtors estimated assets at $500 million to $1 billion and
liabilities at $100 million to $500 million.


EMAS CHIYODA: Seeks to Hire Porter Hedges as Co-Counsel
-------------------------------------------------------
EMAS CHIYODA Subsea Limited seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to hire
Porter Hedges LLP.

Porter Hedges will serve as co-counsel with Skadden, Arps, Slate,
Meagher & Flom LLP, another firm tapped by EMAS CHIYODA to be its
lead counsel.  

The hourly rates charged by the firm are:

     Partners            $425 - $750
     Of Counsel          $250 - $760
     Associates          $225 - $435
     Staff Attorneys     $225 - $435
     Paralegals          $120 - $240

Porter Hedges is a "disinterested person" as defined in section
101(14) of the Bankruptcy Code, according to court filings.

The firm can be reached through:

     Stephen McGuire, Esq.
     Porter Hedges LLP
     1000 Main Street, 36th Floor
     Houston, TX 77002
     Tel: 713-226-6000
     Fax: 713-228-1331

                       About Emas Chiyoda

EMAS CHIYODA Subsea Limited and its affiliates filed voluntary
Chapter 11 petitions (Bankr. S.D. Tex., Lead Case No. 17-31146) on
Feb. 27, 2017.  EMAS CHIYODA is an international heavy lift subsea,
offshore and onshore contractor offering engineering, procurement,
construction, transportation, installation, and commissioning
services at every stage of the project lifecycle to deliver complex
construction projects for customers.  

The cases are assigned to Judge Marvin Isgur.  The Debtors hired
Epiq Bankruptcy Solutions, LLC as claims and noticing agent.

The Debtors estimated assets at $500 million to $1 billion and
liabilities at $100 million to $500 million.


EMAS CHIYODA: Taps Skadden Arps as Legal Counsel
------------------------------------------------
EMAS CHIYODA Subsea Limited seeks approval from the U.S. Bankruptcy
Court for the Southern District of Texas to hire Skadden, Arps,
Slate, Meagher & Flom LLP.

Skadden will serve as legal counsel in connection with the Chapter
11 cases filed by EMAS CHIYODA and its affiliates.  The services to
be provided by the firm include advising the Debtors regarding
their duties under the Bankruptcy Code, negotiating with creditors,
and preparing a plan of reorganization.

The hourly rates charged by the firm range from $415 to $965 for
associates, $970 to $1,150 for counsel, and $975 to $1,495 for
partners.

George Panagakis, Esq., at Skadden, disclosed in a court filing
that the members, counsel, and associates of his firm are
"disinterested persons" as defined in section 101(14) of the
Bankruptcy Code.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Skadden
disclosed that it has agreed to provide one associate billing at
50% of his hourly rates when working in Singapore on general
commercial matters at the Debtors' request and given a need for
legal assistance on general commercial matters for which they had
no in-house counsel.

Skadden also disclosed that it represented the Debtors prior to
their bankruptcy filing and that they have already approved its
prospective budget and staffing plan for the projected 18-week
Chapter 11 time period.

The firm can be reached through:

     George Panagakis, Esq.
     Skadden, Arps, Slate, Meagher & Flom LLP
     155 N. Wacker Drive
     Chicago, IL 60606
     Tel: (312) 407-0700
     Fax: (312) 407-0411

                       About Emas Chiyoda

EMAS CHIYODA Subsea Limited and its affiliates filed voluntary
Chapter 11 petitions (Bankr. S.D. Tex., Lead Case No. 17-31146) on
Feb. 27, 2017.  EMAS CHIYODA is an international heavy lift subsea,
offshore and onshore contractor offering engineering, procurement,
construction, transportation, installation, and commissioning
services at every stage of the project lifecycle to deliver complex
construction projects for customers.  

The cases are assigned to Judge Marvin Isgur.  The Debtors hired
Epiq Bankruptcy Solutions, LLC as claims and noticing agent.

The Debtors estimated assets at $500 million to $1 billion and
liabilities at $100 million to $500 million.


EMERALD COAST: U.S. Trustee Unable to Appoint Committee
-------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Emerald Coast Eateries, Inc.,
as of March 30, according to a court docket.

Emerald Coast Eateries, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Fla. Case No. 17-30095) on Feb. 3, 2017,
disclosing under $1 million in both assets and liabilities.  The
Debtor is represented by Natasha Z. Revell, Esq., at Zalkin Revell,
PLLC.


ENPHASE ENERGY: BDO USA LLP Raises Going Concern Doubt
------------------------------------------------------
Enphase Energy, Inc., filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K, disclosing a net loss of
$67.46 million on $322.59 of net revenues for the year ended
December 31, 2016, compared to a net loss of $22.08 million on
$357.25 million of net revenues for the year ended December 31,
2015.

BDO USA, LLP, in San Francisco, Calif., notes that the Company's
recurring losses from operations and net cash used in operating
activities raise substantial doubt about its ability to continue as
a going concern.

The Company's balance sheet at December 31, 2016, showed total
assets of $163.58 million, total liabilities of $162.28 million,
and a stockholders' equity of $1.30 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   http://bit.ly/2nVCyYd

Enphase Energy, Inc., is a provider of energy management solutions.
The Company is engaged in designing, developing, manufacturing and
selling microinverter systems for the solar photovoltaic industry.
Its semiconductor-based microinverter system converts direct
current (DC) electricity to alternating current (AC) electricity.


EPICENTER PARTNERS: CPF Plan Grants $7MM More Value to Creditors
----------------------------------------------------------------
Secured creditor CPF Vaseo Associates, LLC, filed with the U.S.
Bankruptcy Court for the District of Arizona a disclosure statement
dated March 27, 2017, in support of third amended joint plan of
reorganization for Epicenter Partners L.L.C. and affiliates.

The Plan provides for and implements a global settlement of all
claims between CPF Vaseo and the Debtors as of the Effective Date,
and provides more than $7.0 million of additional value to pay
allowed claims of creditors.

CPF Vaseo has agreed to accept 100% of the new equity security
interests in Epicenter Partners, LLC, Gray Meyer Fannin, LLC, Gray
Phoenix Desert Ridge II, LLC, Sonoran Desert Land Investors, LLC,
and East of Epicenter, LLC, in settlement of the secured claims.

Class 4 consists of all non-insider unsecured claims against the
Debtors and is impaired by the Plan.  Holders will receive their
pro rata share of the unsecured creditor dividend fund on a pari
passu basis with all other holders of Allowed Class 4 Non-Insider
Unsecured Claims.  A creditor disbursing agent will make an initial
distribution of 50% of the Unsecured Creditor Dividend Fund to
holders of Allowed Non-Insider Unsecured Claims 60 days after the
Effective Date, subject to the requirement of the Creditor
Disbursing Agent to keep appropriate reserves from distribution for
disputed claims.  Future distributions will be from time-to-time in
the discretion of the Post-Effective Date Committee until all
Allowed Non-Insider Unsecured Claims have been paid.

Class 5 consists of all insider unsecured claims against the
Debtors existing as of the Confirmation Date.   Insider Unsecured
Claims are deemed to have rejected the Plan.  No votes will be
solicited from holders of the Class.  The holders will not receive
or retain any property interests or other recovery under the Plan
on account of their prepetition Claims against the Debtors.

On the Effective Date, all existing Equity Security Interests in
each of the Debtors will be deemed cancelled.  In exchange for the
CPF Vaseo Plan Contribution and the other benefits provided under
the Plan, CPF Vaseo will receive 100% of the new Equity Security
Interests in each of the Reorganized Debtors.

The Post-Effective Date Committee and Creditor Disbursing Agent
will be deemed appointed on the Effective Date.

In addition to the $2.20 million to be funded by CPF Vaseo to the
Unsecured Creditor Dividend Fund on the Effective Date, the
Reorganized Debtors will contribute the additional amounts to the
Unsecured Creditor Dividend Fund, as, when, and if available to be
used to make distributions to the holders of Allowed Unsecured
Claims that are entitled to share in distributions from the
Unsecured Creditor Dividend Fund on a pro rata basis.

A copy of the Disclosure Statement is available at:

           http://bankrupt.com/misc/azb16-05493-455.pdf

As reported by the Troubled Company Reporter on March 13, 2017, the
Debtors filed a plan which proposed that CPF Vaseo Associates, LLC,
contribute $1.7 million to the "unsecured creditor dividend fund"
if all creditors holding Class 4 non-insider unsecured claims vote
in favor of the plan.  If any of these creditors reject the plan,
CPF would contribute $500,000.

                     About Epicenter Partners

Epicenter Partners LLC was formed in 2004 to acquire, manage, sell
or hold land for investment.  Gray Meyer Fannin LLC came into
existence in 2001 and was originally formed to provide development
services for affiliates.  Both are fully owned by Gray/Western
Development Company and managed, pursuant to that entity, by Bruce
Gray.

The companies sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Ariz. Lead Case No. 16-05493) on May 16, 2016.
Epicenter disclosed $143,212,665 in assets and $66,913,279 in
liabilities.

Epicenter and GMF tapped Thomas J. Salerno, Esq., at Stinson
Leonard Street, LLP, as their Chapter 11 counsel.  Mesch Clark
Rothschild was later hired as substitute counsel to Stinson
Leonard Street.

On June 15, 2016, the Office of the U.S. Trustee appointed five
creditors of Epicenter and GMF to serve on the official committee
of unsecured creditors.  The committee is represented by Michael
W.
Carmel, Ltd., as counsel.

On November 22, 2016, Sonoran Desert Land Investors LLC, East of
Epicenter LLC and Gray Phoenix Desert Ridge II LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D.
Ariz.
Case Nos. 16-07659 to 16-07661).  The cases are jointly
administered with that of Epicenter.


FALCON GNEMONICS: Court Extends Exclusivity Through May 29
----------------------------------------------------------
Judge Carlota M. Bohm has extended Falcon Gnemonics, Inc.'s
deadline to file a Chapter 11 plan through May 29, 2017.

                     About Falcon Genomics

Falcon Genomics, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W. D. Pa. Case No. 16-23254) on September
1, 2016. The petition was signed by Rula Abbud-Antaki, president.
The case is assigned to Judge Carlota M. Bohm. The Debtor is
represented by Christopher M. Frye, Esq., and Kenneth Steidl, Esq.,
at Steidl & Steinberg.

At the time of the filing, the Debtor estimated its assets at $10
million to $50 million and debts at $100,000 to $500,000.

No official committee of unsecured creditors has been appointed in
the case.


FINJAN HOLDINGS: 2016 Data Breaches Cost Businesses $1.2 Trillion
-----------------------------------------------------------------
Finjan Holdings, Inc., furnished with the Securities and Exchange
Commission a copy of material that will be used by the Company from
time to time, in whole or in part, and possibly with modifications,
in connection with presentations to investors, analysts and others.
These materials are dated Spring 2017, and the Company disclaims
any obligation to correct or update these materials in the future.

According to the Presentation, Cybersecurity products and services
are expected to grow from $75 billion in 2015 to $175 billion by
2020.  Cyber risk insurance market is projected to triple from $2.5
billion in 2015 to $7.5 billion by 2020.

According to the Verizon Data Breach Investigation Report for 2016,
there were 64,199 security incidents reported by 82 countries
wherein 700 million records were compromised.  There were 2,260
confirmed data breaches in 2016 costing the global economy $1.2
trillion compared to $400 billion in 2015.  The cost is expected to
quadruple by 2019, according to Juniper Research's prediction.

"Rome wasn't built in a day, but data breaches frequently were.
The time to compromise is almost always days or less, if not
minutes or less," according to Verizon Data Breach Report 2016.

Finjan has pending lawsuits or appeals against FireEye, Inc.,
Sophos, Inc., Symantec Corp., Palo Alto Networks, Blue Coat
Systems, Inc., ESET and its affiliates and Cisco Systems, Inc.
relating to, collectively, more than 20 patents in the Finjan
portfolio.  Finjan has scored two trial victories with more than
$55 million in outstanding judgments.  Three trials and one CAFC
appeal are scheduled in 2017.

As of Dec. 31, 2016, Finjan had $22.84 million in outstanding
common shares and 63,200 in outstanding preferred shares.  As of
that date, current cash totaled $13.7 million and licensing fees
under contract was $3.3 million.

The Company made no admission as to the materiality of any
information in the report.  "By filing this Current Report on Form
8-K and furnishing the information contained herein, the Company
makes no admission as to the materiality of any information in this
report.  In accordance with General Instruction B.2 of this Current
Report on Form 8-K, the information presented in Item 7.01 of this
Current Report on Form 8-K (including the exhibits hereto) shall
not be deemed to be "filed" for purposes of Section 18 of the
Securities Exchange Act of 1934, as amended (the "Exchange Act"),
or otherwise subject to the liabilities of that section, unless the
Company specifically states that the information is to be
considered "filed" under the Exchange Act or incorporates it by
reference into a filing under the Securities Act of 1933, as
amended, or the Exchange Act.
  
The Investor Presentation Materials, dated Spring 2017 is available
for free at https://is.gd/RLVjdr

                       About Finjan

Finjan Holdings, Inc., formerly known as Converted Organics, is a
leading online
security and technology company which owns a portfolio of patents,
related to software that proactively detects malicious code and
thereby protects end-users from identity and data theft, spyware,
malware, phishing, trojans and other online threats.  Founded in
1997, Finjan is one of the first companies to develop and patent
technology and software that is capable of detecting previously
unknown and emerging threats on a real-time, behavior-based basis,
in contrast to signature-based methods of intercepting only known
threats to computers, which were previously standard in the online
security industry.

Finjan Holdings reported a net loss of $12.6 million in 2015, a net
loss of $10.5 million in 2014 and a net loss of $6.07 million in
2013.  As of Sept. 30, 2016, Finjan had $15.04 million in total
assets, $4.57 million in total liabilities, $13.68 million in
redeemable preferred stock and $3.22 million in stockholders'
deficit.


FINJAN HOLDINGS: Court Lifts Stay in Finjan v. FireEye
------------------------------------------------------
Finjan Holdings, Inc., and its subsidiary Finjan, Inc. disclosed
that on March 28, 2017, the Honorable Saundra Brown Armstrong of
the U.S. District Court for the Northern District of California
denied FireEye, Inc.'s motion to renew the stay in Finjan, Inc. v.
FireEye, Inc. (4:13-cv-03133-SBA, Dkt. 81) and reopened the case.

On July 8, 2013, Finjan asserted that FireEye is infringing seven
of its patents, U.S. Patent Nos.: 6,804,780 (the "'780 Patent"),
8,079,086 (the "'086 Patent"), 7,975,305 (the "'305 Patent"),
8,225,408 (the "'408 Patent"), 7,058,822 (the "'822 Patent"),
7,647,633 (the "'633 Patent"), and 6,154,844 (the "'844 Patent").
On Oct. 7, 2013, FireEye moved to stay the litigation pending
resolution of proceedings before the U.S. Patent and Trademark
Office and the Court granted FireEye's motion on June 2, 2014,
(Dkt. 72).  The Court lifted the stay noting specifically, among
other things, that the USPTO confirmed the validity of the '408
Patent and the '633 Patent, denied institution of Inter Partes
Review of the '086 Patent, and that 70% of the '305 Patent claims
were unchallenged.  In a separate Order, the Court set a telephonic
Case Management Conference for April 20, 2017.

Finjan has pending lawsuits or appeals against FireEye, Inc.,
Sophos, Inc., Symantec Corp., Palo Alto Networks, Blue Coat
Systems, Inc., ESET and its affiliates and Cisco Systems, Inc.
relating to, collectively, more than 20 patents in the Finjan
portfolio.  The court dockets for the foregoing cases are publicly
available on the Public Access to Court Electronic Records (PACER)
website, www.pacer.gov, which is operated by the Administrative
Office of the U.S. Courts.  All Finjan regulatory filings are filed
with the Securities and Exchange Commission (SEC) website
www.sec.gov, and can also be found at
ir.finjan.com/all-sec-filings.

                         About Finjan

Finjan Holdings, Inc., formerly known as Converted Organics, is a
leading online
security and technology company which owns a portfolio of patents,
related to software that proactively detects malicious code and
thereby protects end-users from identity and data theft, spyware,
malware, phishing, trojans and other online threats.  Founded in
1997, Finjan is one of the first companies to develop and patent
technology and software that is capable of detecting previously
unknown and emerging threats on a real-time, behavior-based basis,
in contrast to signature-based methods of intercepting only known
threats to computers, which were previously standard in the online
security industry.

Finjan Holdings reported a net loss of $12.6 million in 2015, a net
loss of $10.5 million in 2014 and a net loss of $6.07 million in
2013.  As of Sept. 30, 2016, Finjan had $15.04 million in total
assets, $4.57 million in total liabilities, $13.68 million in
redeemable preferred stock and $3.22 million in stockholders'
deficit.


FINTON CONSTRUCTION: Allowed to Continue Using Cash Until June 25
-----------------------------------------------------------------
Judge Laurel M. Isicoff of the U.S. Bankruptcy Court for the
Southern District of Florida authorized Finton Construction, Inc.,
to use cash collateral on an interim basis through June 25, 2017.

The Debtor is entitled to use cash collateral to pay all ordinary
and necessary expenses in the ordinary course of its business for
the purposes as set forth in the budget.

Judge Isicoff directed the Debtor to segregate all funds paid into
a new Debtor-in-Possession account for all cash collateral funds.
He also directed the Debtor to pay all fees due pursuant to 28
U.S.C. Section 1930.

A full-text copy of the Order, dated March 27, 2017, is available
at https://is.gd/3vPQZN

                  About Finton Construction

Finton Construction, Inc., is a construction company, claiming to
build "finest homes" in the United States and overseas.  Primary
operations are on Star Island in Miami-Dade County, Florida.

Finton Construction sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 16-19221) on June 30,
2016.  The petition was signed by John Finton, president.  The case
is assigned to Judge Laurel M. Isicoff.  At the time of the filing,
the Debtor estimated its assets at $0 to $50,000 and debt at $1
million to $10 million.  

David L. Merrill, Esq., at Merrill PA, is serving as bankruptcy
counsel to the Debtor. Andrew C. Callari, Esq. at Callari &
Summers, A Law Partnership, is serving as special counsel in
connection with its civil case.  Kenneth J Mueller, CPA, Cr.FA, has
been tapped as accountant.

No official committee of unsecured creditors has been appointed in
the Chapter 11 case.


FOLTS HOME: Hires Bond Schoeneck as Counsel
-------------------------------------------
Folts Home and Folts Adult Home, Inc. seek authorization from the
U.S. Bankruptcy Court for the Northern District of New York to
employ Bond, Schoeneck & King, PLLC as counsel, nunc pro tunc to
the February 16, 2017 petition date.

The Debtors require Bond Schoeneck to:

   (a) negotiate with all creditors, including secured creditors;

   (b) examine liens against real and personal property;

   (c) negotiate with taxing and other governmental authorities;

   (d) advise and assist the Debtors concerning the sale of
       substantially all of the Debtors' assets;

   (e) prepare and file on behalf of the Debtors all necessary
       applications, motions, orders, reports, complaints, answers

       and other pleadings and documents in the administration of
       the estates herein;

   (f) take all necessary action to protect and preserve the
       Debtors' estates, including the prosecution of actions on
       the Debtors' behalf, the defense of any actions commenced
       against the Debtors, negotiations in connection with any
       litigation in which the Debtors are involved, and
       objections to claims filed against the Debtors' estates;

   (g) advise the Debtors concerning, and assist in the
       negotiation and documentation of, cash collateral orders
       and related transactions;

   (h) develop, negotiate and draft a joint disclosure statement
       and joint chapter 11 plan;

   (i) provide counseling and representation with respect to
       assumption or rejection of executory contracts and leases,
       sales of assets and other bankruptcy-related matters
       arising from these chapter 11 cases;

   (j) render advice with respect to general corporate and
       litigation issues relating to this case, including, but not

       limited to, securities, corporate finance, labor,
       intellectual property, tax and commercial matters; and

   (k) all other pertinent and required representation in     
       connection with the provisions of the Bankruptcy Code.

Bond Schoeneck will be paid at these hourly rates:

       Stephen A. Donato, Member         $400
       Joseph Zagraniczny, Of counsel    $400
       Camille W. Hill, Member           $360
       Sara C. Temes, Member             $360
       Grayson T. Walter, Member         $285
       Olga F. Peshko, Associate         $195
       Sarah M. Harvey, Associate        $195
       Kristin M. Doner, Paralegal       $150
       Therese A. Vanetti, Paralegal     $140

Bond Schoeneck will also be reimbursed for reasonable out-of-pocket
expenses incurred.

On February 13, 2017, Bond Schoeneck received a payment from the
Debtors in the amount of $250,000, of which $35,000 was paid to
Bond Schoeneck for prepetition bankruptcy preparation and filing
services incurred immediately prior to the Petition Date, and
$215,000 was designated as the post-petition bankruptcy retainer.
The Debtors also opened a debtor in possession bank account in the
name of Folts Home at NBT Bank in Herkimer, New York into which the
sum of $25,000 was deposited to assist with the payment of
bankruptcy-related costs and expenses in these cases.

Camille W. Hill, member of Bond Schoeneck, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtors and their estates.

Bond Schoeneck can be reached at:

       Camille W. Hill, Esq.
       BOND, SCHOENECK & KING, PLLC
       One Lincoln Center
       Syracuse, NY 13202-1355
       Tel: (315) 218-8000
       Fax: 315-218-8100
       E-mail: chill@bsk.com

                        About Folts Home

Folts Home is a New York not-for-profit corporation and the owner
of a 163-bed long-term residential health care and rehabilitation
facility located at 100-122 North Washington Street, Herkimer, New
York.  In addition to long-term skilled nursing and residential
care, Folts Home provides memory care to residents with dementia,
palliative care and respite care and operates an adult day care
program.  Folts Home also offers rehabilitation services, such as
physical, occupational and speech therapy, on both inpatient and
out-patient bases.  Currently, Folts Home has approximately 218
active employees.  Approximately 124 of the employees are
full-time, 60 are part-time and 34 employees are employed on a per
diem basis.  None of Folts Home's employees are represented by
labor unions.

Folts Adult Home, Inc. ("FAH"), also known as Folts-Claxton, is a
New York not-for-profit corporation and the owner of an 80-bed
adult residential center that was constructed in 1998 and is
located at 104 North Washington Street, Herkimer, New York.  FAH
residents reside in separate apartments and are provided services
such as daily meals, laundry, housekeeping and medication
assistance.  FAH has approximately 22 active employees.
Approximately 12 are full-time employees and 10 are part-time
employees.  None of FAH's employees are represented by labor
unions.

Folts Home and FAH currently have average daily censuses of 145 and
69, respectively.  Folts Home has 3 major payors: Medicare,
Medicaid and Excellus/Blue Cross. The majority of FAH residents are
government subsidized, with 58% covered by Social Security
Insurance and 42% private pay.

Folts Home and Folts Adult Home, Inc., filed separate, voluntary
petitions for relief under Chapter 11 of the Bankruptcy Code
(Bankr. N.D.N.Y. Case Nos. 17-60139 and 17-60140, respectively) on
Feb. 16, 2017.  The Chapter 11 cases are being jointly
administered
under Bankruptcy Rule 1015(b) pursuant to an order of the Court.

Folts Home and Folts Adult Home, Inc., through duly-appointed
receivers HomeLife at Folts, LLC and HomeLife at Folts-Claxton,
LLC, continue to operate their skilled nursing home and adult
residence businesses, respectively, and manage their properties as
debtors in possession.

William K. Harrington, the U.S. Trustee for Region 2, appointed
Krystal Wheatley as the Patient Care Ombudsman for the Debtors.


FUNCTION(X) INC: Will Present at Upcoming MicroCap Conference
-------------------------------------------------------------
Function(x) Inc. furnished with the Securities and Exchange
Commission unaudited information relating to the Company and a
potential acquisition target, BumpClick LLC, which has not
previously been made public.  The Company will be presenting this
information to investors, including at The MicroCap Conference on
April 4, 2017, at 11:30 a.m. EDT in New York, New York.

The Company disclosed the following recent developments:

  * Completed equity offering for $4.8 million in gross proceeds
    in February 2017

  * Robert F.X Sillerman converted approximately $37 million of   
    preferred equity into common stock.

  * All debentures bought except for two, who hold under 15% of
    the original issue.  Negotiations continue with these two
    holders.

  * Non-core assets to be moved into a subsidiary to facilitate
    financing for working capital needs.

  * Announced intent to acquire all equity interests in BumpClick
    LLC.

The Presentation is available for free at https://is.gd/lSJ6w1

                     About Function(x)Inc.

Based in New York, FunctionX Inc (NASDAQ:FNCX) is a diversified
media and entertainment company.  The Company conducts three lines
of businesses, which are digital publishing through Wetpaint.com,
Inc. (Wetpaint) and Rant, Inc. (Rant); fantasy sports gaming
through DraftDay Gaming Group, Inc. (DDGG), and digital content
distribution through Choose Digital, Inc. (Choose Digital).  The
Company's segments include Wetpaint, which is a media channel
reporting original news stories and publishing information content
covering television shows, music, celebrities, entertainment news
and fashion; Choose Digital, which is a business-to-business
platform for delivering digital content; DDGG, which is a
business-to-business operator of daily fantasy sports, and Other.
The Company's digital publishing business also includes Rant, which
is a digital publisher that publishes original content in over 13
verticals, such as in sports, entertainment, pets, cars and food.

The Company incurred a net loss of $63.68 million for the year
ended June 30, 2016, compared to a net loss of $78.53 million for
the year ended June 30, 2015.  As of Dec. 31, 2016, Function(x) had
$31.80 million in total assets, $27.94 million in total liabilities
and $3.85 million in total stockholders' equity.

BDO USA, LLP, in New York, issued a "going concern" qualification
on the consolidated financial statements for the year ended
June 30, 2016, citing that the Company has suffered recurring
losses from operations and at June 30, 2016, has a deficiency in
working capital that raise substantial doubt about its ability to
continue as a going concern.


FYNDERS INC: Allowed to Continue Using Cash Collateral
------------------------------------------------------
Judge Christopher J. Panos of the U.S. Bankruptcy Court for the
District of Massachusetts authorized Fynders, Inc., to continue
using cash collateral on an interim basis.

The Debtor is authorized to use cash collateral for the purposes
and in the amounts necessary to avoid immediate and irreparable
harm to the Debtor's estate as set forth in the Budget.  The
approved Second Interim Budget shows total expenses of
approximately $163,763 for the week ending March 17, 2017 through
week ending April 7, 2017.

Rockland Trust Company, the Small Business Administration, the
Internal Revenue Services, the Massachusetts Department of Revenue
and the Massachusetts DUA may assert a lien on the Debtor's
prepetition assets, including any cash receipts, proceeds of
prepetition accounts receivable, inventory and cash on hand.

Rockland Trust, the SBA, the IRS, the Massachusetts DOR and the
Massachusetts DUA, are each granted a continuing replacement lien
and security interest in all assets of the Debtor in which each of
them possessed a security interest as of the Petition Date, to the
same validity and extent and priority that they would have had in
the absence of the bankruptcy filing to secure any diminution in
value of its collateral as a result of the use of cash collateral.

The Debtor is directed to file with the Court a Notice of Revised
Budget and Form of Final Order by March 31, 2017, including a form
of revised 13-week budget and proposed final order.

The hearing to consider final approval of use of collateral and
adequate protection has been scheduled for April 7, 2017 at 1:00
p.m.  Any objections to the Motion must be filed by April 5, 2017.


A full-text copy of the Second Interim Order, dated March 27, 2017,
is available at https://is.gd/vmJMSP

                       About Fynders, Inc.

Fynders, Inc., runs restaurant located in West Boylston,
Massachusetts operating under the name Finders Pub.  Finders is
located next door to its affiliated restaurant, Keepers, Inc.,
which does business as Keepers Pub.

On June 23, 2010, Fynders and Keepers filed jointly administered
petitions under Chapter 11 of the Bankruptcy Code, In re Fynders,
Inc., 10-43170 and In re Keepers, Inc., 10-43171.  The Court
confirmed the Debtors' Combined Plan of Reorganization and
Disclosure Statement on Dec. 21, 2010.  

Due to additional financial difficulties, Fynders, Inc., and
Keepers again sought Chapter 11 protection (Bankr. D. Mass. Case
No. 17-40400) on March 7, 2017.  The petitions were signed by
Kathleen McCormick, president.

At the time of filing, Fynders disclosed $139,750 in total assets
and $2.21 million in total liabilities.

The cases are assigned to Judge Christopher J. Panos.

David B. Madoff, Esq., at Madoff & Khoury LLP, is serving as
counsel to the Debtors.  Patrick J. Crowley of Hershman Fallatrom &
Crowley, Inc., is the Debtors' accountant.

An official creditors' committee has not been appointed in the
cases.


GFD CONSTRUCTION: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of GFD Construction, Inc., as of
March 30, according to a court docket.

Headquartered in Pensacola, Florida, GFD Construction, Inc., filed
for Chapter 11 bankruptcy protection (Bankr. N.D. Fla. Case No.
17-30084) on Feb. 1, 2017, estimating its assets at between $50,000
and $100,000 and its liabilities at between $1 million and $10
million.  The petition was signed by Anthony J. Green, Sr.,
president.

Judge Jerry C. Oldshue Jr. presides over the case.

Jason Michael Osborn, Esq., at Osborn Group, LLC, serves as the
Debtor's bankruptcy counsel.


GOLDEN HOME: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
The Office of the U.S. Trustee on March 31 disclosed in a court
filing that no official committee of unsecured creditors has been
appointed in the Chapter 11 case of Golden Home Builders Inc.

Golden Home is represented by:

     Metiner G. Kimel, Esq.
     Kimel Law Offices
     205 N. 40th Ave., Suite 205
     Yakima, WA 98908
     Phone: (509) 452-1115
     Email: mkimel@mkimellaw.com

                   About Golden Home Builders

Golden Home Builders Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Wash. Case No. 17-00553) on February
28, 2017.  The petition was signed by David Page, president.  

At the time of the filing, the Debtor estimated assets and
liabilities of less than $50,000.


GORDMANS STORES: Hires Clear Thinking as Restructuring Advisor
--------------------------------------------------------------
Gordmans Stores, Inc., and its debtor-affiliates seek permission
from the U.S. Bankruptcy Court for the District of Nebraska to
retain Clear Thinking Group LLC as restructuring advisor to the
Debtors,  nunc pro tunc to March 12, 2017.

The Debtors require CTG to:

     a. assist the Debtors' management team with the bankruptcy
process to minimize the costs associated therewith;

     b. support with cash flow forecasting and reporting, and
automatic stay enforcement and procedures to comply with cash
collateral and other first day orders;

     c. develop vendor communication protocol and assist in
implementation of the same;

     d. assist in the preparation of financial information for
distribution to creditors and others, including, but not limited
to, cash flow projections and budgets, cash receipts and
disbursements analyses, analysis of various asset and liability
accounts, and analysis of proposed transactions for which Court
approval is sought;

     e. attend meetings and Court hearings and assistance in
discussion with creditor constituencies including any official
committee(s) appointed in these chapter 11 cases, the United States
Trustee, other parties in interest and professionals hired by same,
as requested;

     f. assist in the preparation of information and analysis
necessary for the disclosure statement and confirmation of a plan
of reorganization in these chapter 11 cases;

     g. coordinate of process and procedures to assume or reject
executory contracts;

     h. support with the reconciliation and adjudication of claims
filed against the Debtors;

     i. financial advisory analysis in connection with employee
incentive programs; and

     j. render other general business consulting or such other
assistance as Debtors' management or counsel may deem necessary
consistent with the role of a restructuring advisor, to the extent
that it would not be duplicative of services provided by other
professionals in this proceeding.

CTG will be paid at these hourly rates:

     Partner                        $500
     Managing Director              $400
     Manager                        $350
     Consultant                     $300
     Analyst                        $175

In the 90 days prior to the Petition Date, CTG received payments
totaling $366,917.13.

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

Joseph Marchese, partner of Clear Thinking Group, LLC, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

CT can be reached at:

     Joseph Marchese
     Clear Thinking Group, LLC
     401 Towne Centre Drive
     Hillsborough, NJ 08844
     Tel: (908)431-2121
     Fax: (908)359-5940

                   About Gordmans Stores, Inc.

Gordmans, Inc. -- http://www.gordmans.com/-- is a retail company  
engaged in the sale of apparel, home goods, and other merchandise.
Founded in 1915, Gordmans operates 106 stores in 62 markets and 22
states throughout the United States and through e-commerce
operations.

Gordmans Stores, Inc., and five of its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Neb. Lead Case
No. 17-80304) on March 13, 2017.  The petitions were signed by
Andrew T. Hall, president, CEO and secretary.  The cases are
assigned to Judge Thomas L. Saladino.

At the time of the filing, the Debtors disclosed $274 million in
assets and $131 million in liabilities.

The Debtors engaged Patrick J. Nash, Jr., Esq., Brad Weiland, Esq.,
and Jamie R. Netznik, Esq. of Kirkland & Ellis LLP, as bankruptcy
counsel.  The Debtors also hired Joyce A. Dixon, Esq. at Kutak Rock
LLP as local counsel, Duff & Phelps as financial advisor, and Epiq
Bankruptcy Solutions LLC as claims and noticing agent.

The Office of the U.S. Trustee on March 15 appointed seven
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 cases.  The committee members are: (1) Werner
Enterprises, Inc.; (2) Marketplace on First, LC; (3) GGP Limited
Partnership; (4) Catalyst Westowne, LLC; (5) Kellermeyer Bergensons
Services, LLC; (6) DDR Corp.; and (7) Ezrasons Inc.


GORDMANS STORES: Hires Duff & Phelps as Financial Advisor
---------------------------------------------------------
Gordmans Stores, Inc., and its debtor-affiliates seek permission
from the U.S. Bankruptcy Court for the District of Nebraska to
retain Duff & Phelps Securities, LLC as financial advisor and
investment banker to the Debtors,  nunc pro tunc to March 13,
2017.

The Debtors require D&P to:

     a. prepare a list of potential purchasers and present to the
Debtors;

     b. contact potential purchasers who are approved by the
Debtors to solicit their interest in any transaction;

     c. exert efforts to procure a potential purchaser at the
earliest, reasonably practical date who is ready, willing and able
to consummate a sale on terms satisfactory to the Debtors;

     d. participate in due diligence visits, meetings and
consultations between the Debtors and seriously interested
potential purchasers and coordinating distribution of all
information related to any transactions with such parties;

     e. organize and execute a negotiating process with the
objective of obtaining the best price and terms for any
transaction;

     f. assist the Debtors with evaluating offers and indications
of interest;

     g. assist the Debtors in negotiating agreements and definitive
contracts;

     h. review the Debtors' financial results and forecasts and
analyze and refine their strategic plans; and

     i. conduct due diligence investigations of potential
purchasers of the Debtors.

D&P will be paid at these hourly rates:
                        
     Managing Directors              $800
     Vice Presidents                 $500
     Associates                      $400
     Analysts                        $300

D&P shall also be paid, upon the consummation of a Transaction
either (a) during the term of D&P's engagement, or (b) at any time
during the 12-month period following the effective date of the
termination of D&P's engagement, a nonrefundable transaction fee
equal to the sum of:

     (a) 1.25% of the first $120,000,000 of Consideration involved
in the transaction; and

     (b) 2.50% on the Consideration involved in the Transaction
that is greater than $120,000,000.

Notwithstanding the foregoing, the Transaction Fee shall not be
less that $750,000. The Retainer Fee and 50% of the Hourly Rates
shall be credited against the Transaction Fee.

Transaction is a series of transactions whereby, directly or
indirectly, 50% or more of the Company is transferred for
consideration to an Approved Potential Purchaser or to party with
whom the Company had discussion regarding a Transactions during the
D&P's engagement.

D&P will also be reimbursed for reasonable out-of-pocket expenses
incurred.

D&P received an initial retainer of $100,000 on March 1, 2017.

Joshua K. Benn, managing director of Duff & Phelps Securities, LLC,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtors and their
estates.

D&P can be reached at:

      Joshua K. Benn
      Duff & Phelps Securities, LLC
      55 East 52nd Street, 31st Floor
      New York, NY 10055
      Phone: +1 212 871 2000

                 About Gordmans Stores, Inc.

Gordmans, Inc. -- http://www.gordmans.com/-- is a retail company  
engaged in the sale of apparel, home goods, and other merchandise.
Founded in 1915, Gordmans operates 106 stores in 62 markets and 22
states throughout the United States and through e-commerce
operations.

Gordmans Stores, Inc., and five of its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Neb. Lead Case
No. 17-80304) on March 13, 2017.  The petitions were signed by
Andrew T. Hall, president, CEO and secretary.  The cases are
assigned to Judge Thomas L. Saladino.

At the time of the filing, the Debtors disclosed $274 million in
assets and $131 million in liabilities.

The Debtors engaged Patrick J. Nash, Jr., Esq., Brad Weiland, Esq.,
and Jamie R. Netznik, Esq. of Kirkland & Ellis LLP, as bankruptcy
counsel.  The Debtors also hired Joyce A. Dixon, Esq. at Kutak Rock
LLP as local counsel, Duff & Phelps as financial advisor, and Epiq
Bankruptcy Solutions LLC as claims and noticing agent.

The Office of the U.S. Trustee on March 15 appointed seven
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 cases.  The committee members are: (1) Werner
Enterprises, Inc.; (2) Marketplace on First, LC; (3) GGP Limited
Partnership; (4) Catalyst Westowne, LLC; (5) Kellermeyer Bergensons
Services, LLC; (6) DDR Corp.; and (7) Ezrasons Inc.


GORDMANS STORES: Hires Kirkland & Ellis as Attorneys
----------------------------------------------------
Gordmans Stores, Inc., and its debtor-affiliates seek permission
from the U.S. Bankruptcy Court for the District of Nebraska to
retain Kirkland & Ellis LLP and Kirkland & Ellis International as
attorneys to the Debtors in Possession,  nunc pro tunc to March 13,
2017.

The Debtors require Kirkland to:

      a. advise the Debtors with respect to their powers and duties
as debtors in possession in the continued management and operation
of their businesses and properties;

      b. advise and consult on the conduct of these chapter 11
cases, including all of the legal and administrative requirements
of operating in chapter 11;

      c. attend meetings and negotiate with representatives of
creditors and other parties in interest;

      d. take all necessary actions to protect and preserve the
Debtors' estates, including prosecuting actions on the Debtors'
behalf, defend any action commenced against the Debtors, and
represent the Debtors in negotiations concerning litigation in
which the Debtors are involved, including objections to claims
filed against the Debtors' estates;

      e. prepare pleadings in connection with these chapter 11
cases, including motions, applications, answers, orders, reports,
and papers necessary or otherwise beneficial to the administration
of the Debtors’ estates;

      f. represent the Debtors in connection with obtaining
authority to continue using cash collateral and postpetition
financing;

      g. advise the Debtors in connection with any potential sale
of assets;

      h. appear before the Court and any appellate courts to
represent the interests of the Debtors' estates;

      i. advise the Debtors regarding tax matters;

      j. take any necessary action on behalf of the Debtors to
negotiate, prepare, and obtain approval of a disclosure statement
and confirmation of a chapter 11 plan and all documents related
thereto; and

      k. perform all other necessary legal services for the Debtors
in connection with the prosecution of these chapter 11 cases,
including: (i) analyzing the Debtors' leases and contracts and the
assumption and assignment or rejection thereof; (ii) analyzing the
validity of liens against the Debtors; and (iii) advising the
Debtors on corporate and litigation matters.

Kirkland will be paid at these hourly rates:

      Partners                   $995-$1,745
      Of Counsel                 $645-$1,595
      Associates                 $555-$1,015
      Paraprofessionals          $190-$420

Per the terms of the Engagement Letter, on February 23, 2017, the
Debtors paid $175,000 to Kirkland, which, as stated in the
Engagement Letter, constituted an "advance payment retainer."

Subsequently, the Debtors paid to Kirkland additional advance
payment retainers totaling $300,000 in the aggregate.

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

Patrick J. Nash, Jr., as President of Patrick J. Nash, Jr., P.C.,
as Partner of Kirkland & Ellis LLP; and as Partner of Kirkland &
Ellis International LLP, assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtors and their estates.

The following is provided in response to the request for additional
information set forth in D1 of the U.S. Trustee's Appendix B
Guidelines:

     -- Kirkland and the Debtors have not agreed to any variations
from, or alternatives to, Kirkland’s standard billing
arrangements for this engagement. The rate structure provided by
Kirkland is appropriate and is not significantly different from (a)
the rates that Kirkland charges for other non-bankruptcy
representations or (b) the rates of other comparably skilled
professionals.

     -- The hourly rates used by Kirkland in representing the
Debtors are consistent with the rates that Kirkland charges other
comparable chapter 11 clients, regardless of the location of the
chapter 11 case.

     -- The Debtors approved Kirkland’s budget and staffing plan
for the period from February 23, 2017 through June 11, 2017.

Kirkland can be reached at:

       Patrick J. Nash, Jr., PC
       Kirkland & Ellis LLP
       300 North LaSalle
       Chicago, IL 60654
       Tel: (312)862-2000
       Fax: (312)862-2200

                 About Gordmans Stores, Inc.

Gordmans, Inc. -- http://www.gordmans.com/-- is a retail company  
engaged in the sale of apparel, home goods, and other merchandise.
Founded in 1915, Gordmans operates 106 stores in 62 markets and 22
states throughout the United States and through e-commerce
operations.

Gordmans Stores, Inc., and five of its affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Neb. Lead Case
No. 17-80304) on March 13, 2017.  The petitions were signed by
Andrew T. Hall, president, CEO and secretary.  The cases are
assigned to Judge Thomas L. Saladino.

At the time of the filing, the Debtors disclosed $274 million in
assets and $131 million in liabilities.

The Debtors engaged Patrick J. Nash, Jr., Esq., Brad Weiland, Esq.,
and Jamie R. Netznik, Esq. of Kirkland & Ellis LLP, as bankruptcy
counsel.  The Debtors also hired Joyce A. Dixon, Esq. at Kutak Rock
LLP as local counsel, Duff & Phelps as financial advisor, and Epiq
Bankruptcy Solutions LLC as claims and noticing agent.

The Office of the U.S. Trustee on March 15 appointed seven
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 cases.  The committee members are: (1) Werner
Enterprises, Inc.; (2) Marketplace on First, LC; (3) GGP Limited
Partnership; (4) Catalyst Westowne, LLC; (5) Kellermeyer Bergensons
Services, LLC; (6) DDR Corp.; and (7) Ezrasons Inc.



GRACIOUS HOME: Wants Plan Filing Deadline Extended to July 12
-------------------------------------------------------------
Gracious Home LLC, et al., ask the U.S. Bankruptcy Court for the
Southern District of New York to extend their exclusive plan filing
period through July 12, 2017, and their exclusive solicitation
period through September 11, 2017.

The Debtors' initial Exclusive Filing Period and Exclusive
Solicitation Period are currently set to expire on April 13, 2017
and June 12, 2017, respectively.

The Debtors assert that cause warrants their exclusivity request.
The Debtors' cases are large and complex, involving 1,500 creditors
and parties-in-interest.  They have made substantial progress in
the first few months of their Chapter 11 cases, which include
negotiating for cash collateral use, financing while in bankruptcy,
and engaging in landlords and vendors. Moreover, the Debtors have
sufficient liquidity to pay the ordinary course postpetition claims
of their vendors and suppliers and other parties-in-interest during
the requested extension period based on projected cash flows.

The Debtors insist that the extension will permit them to explore
and develop a chapter 11 plan that represents a global resolution
of its stakeholder's claims without undue delay and at a minimal
cost.

A hearing will be convened on April 13, at 10:00 a.m. to consider
the Debtor's request.

                  About Gracious Home, LLC

Gracious Home LLC and its affiliates filed for bankruptcy
protection (Bankr. S.D.N.Y. Case No. 16-13500) on Dec. 14, 2016.
The Debtors estimated $10 million to $50 million in assets and
liabilities as of the bankruptcy filing.

The Debtors tapped Joseph J. DiPasquale, Esq., at Trenk,
Dipasquale, Della Ferra & Sodono, P.C., as counsel; Saul Ewing LLP
as special employment counsel; and K&L Gates LLP as special
intellectual property counsel. The Debtors also tapped B. Riley &
Co. as restructuring advisor; A&G Realty Partners, LLC, as real
estate advisor; and Prime Clerk LLC as claims and noticing agent.

The Office of the U.S. Trustee on Jan. 6, 2017, appointed five
creditors of Gracious Home LLC to serve on an official committee of
unsecured creditors. The Committee hired Seward & Kissel LLP as
counsel, Wyse Advisors, LLC as financial advisor.


GREENE TECHNOLOGIES: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------------
Debtor: Greene Technologies Incorporated
        PO Box 616
        Greene, NY 13778

Case No.: 17-60389

Business Description: Greene Technologies Incorporated --
                      http://www.greenetech.biz/-- is a  
                      privately held
                      company in Greene, NY and is engaged in the
                      sheet metal fabrication business.  The
                      Company previously sought bankruptcy
                      protection on March 31, 2014, Case No.
                      14-60524.

Chapter 11 Petition Date: March 31, 2017

Court: United States Bankruptcy Court
       Northern District of New York (Utica)

Debtor's Counsel: Edward J. Fintel, Esq.
                  EDWARD J. FINTEL & ASSOCIATES
                  227 West Fayette Street, Suite 200
                  Syracuse, NY 13202
                  Tel: (315) 424-8252
                  Fax: (315) 701-5790
                  E-mail: ejfintel@aol.com

Total Assets: $795,274

Total Liabilities: $1.01 million

The petition was signed by Carol M Rosenkrantz, president.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at http://bankrupt.com/misc/nynb17-60389.pdf


GULFMARK OFFSHORE: Terminates 2011 Employee Stock Purchase Plan
---------------------------------------------------------------
The Board of Directors of GulfMark Offshore, Inc. determined that
it was in the best interests of the Company to discontinue the 2011
Employee Stock Purchase Plan, as amended, and terminated the Plan
on March 23, 2017.  The final offering period under the Plan
concluded on Dec. 31, 2016.  Any payroll deductions being made by
participants in the Plan ceased upon the Plan's termination and the
amount of any payroll deductions remaining in each participant's
plan account upon its termination will be refunded to the
participant in cash, without interest.

GulfMark Offshore established the Plan to permit eligible
participants to purchase the Company's Class A common stock from
the Company on favorable terms and pay for those purchases through
regular payroll deductions.

                       About Gulfmark

GulfMark Offshore, Inc., a Delaware corporation, was incorporated
in 1996.  The Company provides offshore marine support and
transportation services primarily to companies involved in the
offshore exploration and production of oil and natural gas.  The
Company's vessels transport materials, supplies and personnel to
offshore facilities, and also move and position drilling and
production facilities.  The majority of the Company's operations
are conducted in the North Sea, offshore Southeast Asia and
offshore the Americas.  The Company currently operates a fleet of
73 owned or managed offshore supply vessels, or OSVs, in the
following regions: 30 vessels in the North Sea, 13 vessels offshore
Southeast Asia, and 30 vessels offshore the Americas.  The
Company's fleet is one of the world's youngest, largest and most
geographically balanced, high specification OSV fleets.  The
Company's owned vessels have an average age of approximately nine
years.

GulfMark incurred a net loss of $202.97 million in 2016 following a
net loss of $215.23 million in 2015.  The Company's balance sheet
at Dec. 31, 2016, showed $1.05 billion in total assets, $604.3
million in total liabilities and $449.6 million in total
stockholders' equity.

KPMG LLP, in Houston, Texas, issued a "going concern" qualification
in its report on the consolidated financial statements for the year
ended Dec. 31, 2016, noting that the Company expects to be in
violation of certain of their financial covenants which will result
in the Company's debt becoming subject to acceleration, which raise
substantial doubt about its ability to continue as a going
concern.

                          *     *     *

In March 2017, S&P Global Ratings lowered its corporate credit
rating on U.S.-based offshore service provider GulfMark Offshore
Inc. to 'D' from 'CCC-'.  "Gulfmark has entered into a 30-day-grace
period to make the March 15 interest payment on its 6.375% senior
unsecured notes due 2022," said S&P Global Ratings credit analyst
Kevin Kwok.  "The 'D' corporate credit and issue-level ratings
reflect our expectation that company will not make the interest
payment within the 30-day-grace period, and will instead seek a
debt restructuring," he added.

In February 2016, that Moody's Investors Service downgraded
GulfMark Offshore's Corporate Family Rating (CFR) to 'Caa3' from
'B3', Probability of Default Rating (PDR) to 'Caa3-PD' from
'B3-PD', and senior unsecured notes to 'Ca' from 'Caa1'.


H&H FARMS: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------
Debtor: H&H Farms
           dba Hartwell Harvest
        P.O. Box 69
        Dalhart, Tx 79022

Case No.: 17-20106

Business Description: H&H Farms owns a property located at 3090
                      Ponderosa Ln. Dalhart, TX 78022.  Johnnie
                      and LuJean Hartwell, the Debtor's partners,
                      also sought Chapter 11 protection with the
                      U.S. Bankruptcy Court for the Northern
                      District of Texas on March 31, 2017.

Chapter 11 Petition Date: March 31, 2017

Court: United States Bankruptcy Court
       Northern District of Texas (Amarillo)

Judge: Hon. Robert L. Jones

Debtor's Counsel: David R. Langston, Esq.
                  MULLIN, HOARD & BROWN, L.L.P.
                  P.O. Box 2585
                  Lubbock, TX 79408-2585
                  Tel: 806-765-7491
                  Email: drl@mhba.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by John L. Hartwell, partner.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at http://bankrupt.com/misc/txnb17-20106.pdf


HAYDEL PROPERTIES: Community Bank Has Equity Cushion, Court Says
----------------------------------------------------------------
U.S. Bankruptcy Judge Katharine M. Samson for the Southern District
of Mississippi denied a motion to restrict Haydel Properties, LP's
use of cash collateral, which motion was filed by creditor
Community Bank, Coast.

Community Bank moved for relief from the automatic stay as to one
parcel of its real property collateral, the old Gayfers warehouse,
or that the Debtor be required to segregate and remit to Community
Bank all rents which constitute Community Bank's cash collateral as
adequate protection payments.

Community Bank filed a proof of claim for a secured debt in the
aggregate amount of $1,631,793.  Community Bank admitted that its
debt was secured not only by the old Gayfers warehouse but also by
five additional parcels of land owned by the Debtor.

On the other hand, the Debtor asserted that the deed of trust also
covers three parcels not identified by Community Bank for a total
of nine secured properties.  The Debtor valued the entirety of
Community Bank's collateral at $3,284,000, and the total value
excluding the three additional parcels greatly exceeds the 20%
minimum equity cushion.

Accordingly, the Court found that Community Bank's interest in the
collateral had been adequately protected.  As such, the Court
denied the requested adequate protection payments.

               About Haydel Properties, LP

Haydel Properties, LP, is primarily a real estate holding company
that is owned by brothers, Michael and Gerald Haydel.

Haydel Properties previously filed bankruptcy in 2012, In re Haydel
Prop., LP, (Bankr. S.D. Miss. Case No. 12-50048) filed Jan. 11,
2012.  The Court confirmed a plan of reorganization, and on March
18, 2015, and the case was terminated after distributions began.
During the pendency of that case, Haydel Properties entered into an
agreement with Community Bank, Coast for a consensual restructuring
of the Community Bank claims which resulted in the execution of a
Promissory Note for the principal amount of $1,593,405.

Haydel Properties filed again for Chapter 11 bankruptcy relief
(Bankr. S.D. Miss. Case No. 16-51259) on July 27, 2016.  The
petition was signed by Michael D. Haydel, manager of general
partner.  In its petition, the Debtor estimated $1 million to $10
million in both assets and liabilities.

The new case is assigned to Judge Katharine M. Samson.

William J. Little, Jr., Esq., at Lentz & Little, P.A., is serving
as counsel to the Debtor.  Alexander, Van Loon, Sloan, Levens &
Favre, PLLC, is the Debtor's accountants.


HIDALGO INDUSTRIAL: Taps Pope Hardwicke as Special Counsel
----------------------------------------------------------
Hidalgo Industrial Services, Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Texas to hire Pope
Hardwicke, Christie, Schell, Kelly & Taplett LLC as special
counsel.

Pope Hardwicke will represent the Debtor in 10 separate lawsuits,
most of which were filed in district courts in Tarrant County,
Texas.  

The hourly rates charged by the firm are:

     Paul Johnson        $420
     Larry Fowler        $400
     Katherine Owens     $250

Paul Johnson, Esq., disclosed in a court filing that his firm does
not represent any interest adverse to the Debtor or its bankruptcy
estate, according to court filings.

The firm can be reached through:

     Paul Johnson, Esq.
     Pope Hardwicke, Christie,
     Schell, Kelly & Taplett LLC
     500 W. 7th St., Suite 600
     Forth Worth, TX 76102
     Phone: 817-332-3245
     Fax: 817-877-4781

              About Hidalgo Industrial Services

Hidalgo Industrial Services, Inc. is a Texas corporation originally
incorporated in 1992. The Debtor offers a full line of construction
services such as general construction, mechanical/HVAC, plumbing,
process & utility piping, industrial ventilation, excavation,
concrete: foundations and site paving, interior finish, structural
steel erection.

The Debtor filed a Chapter 11 petition (Bankr. N.D. Tex. Case No.
17-40735) on Feb. 26, 2017.  The Debtor is represented by Jeff P.
Prostok, Esq., and Clarke V. Rogers, Esq., at Forshey & Prostok
LLP.

No creditors' committee, trustee or examiner has been appointed in
the Debtor's case.


HIDALGO INDUSTRIAL: Taps Robert Lynn Co. as Real Estate Broker
--------------------------------------------------------------
Hidalgo Industrial Services, Inc. seeks approval from the U.S.
Bankruptcy Court for the Northern District of Texas to hire a real
estate broker.

The Debtor proposes to hire Robert Lynn Company in connection with
the sale of its properties located at 2535 Brennan Avenue, Forth
Worth, Texas.

The firm will receive a commission of 6% of the gross purchase
price of the property.  

Colt Power, executive vice-president of Robert Lynn Company,
disclosed in a court filing that the firm does not hold or
represent any interest adverse to the Debtor or its bankruptcy
estate.

The firm can be reached through:

     Colt Power
     Robert Lynn Company
     1200 Summit Avenue, Suite 800
     Forth Worth, TX 76102
     Phone: (817) 872-3905
     Fax: (817) 872-3888

              About Hidalgo Industrial Services

Hidalgo Industrial Services, Inc. is a Texas corporation originally
incorporated in 1992. The Debtor offers a full line of construction
services such as general construction, mechanical/HVAC, plumbing,
process & utility piping, industrial ventilation, excavation,
concrete: foundations and site paving, interior finish, structural
steel erection.

The Debtor filed a Chapter 11 petition (Bankr. N.D. Tex. Case No.
17-40735) on Feb. 26, 2017.  The Debtor is represented by Jeff P.
Prostok, Esq., and Clarke V. Rogers, Esq., at Forshey & Prostok
LLP.

No creditors' committee, trustee or examiner has been appointed in
the Debtor's case.


HUMAN CONDITION: Hires Wollmuth Maher & Deutsch as Counsel
----------------------------------------------------------
Human Condition Safety Inc., seeks authorization from the U.S.
Bankruptcy Court for the Southern District of New York to employ
Wollmuth Maher & Deutsch, LLP as counsel, nunc pro tunc to March
10, 2017.

The Debtor requires the Firm to:

      a. advise the Debtor regarding its powers and duties as
debtor in possession under the Bankruptcy Code, including, without
limitation, with respect to the continued management and operation
of Debtor's estate;

      b. prepare on behalf of the Debtor, as debtor in possession,
all necessary or appropriate motions, applications, answers,
orders, reports, and other papers in connection with the
administration of the Debtor's estate;

      c. appear in Court on behalf of the Debtor;

      d. take all necessary or appropriate actions to protect and
preserve the Debtor's estate, including the prosecution of actions
or motions on the Debtor's behalf, the defense of any actions or
motions commenced against the Debtor, including, without
limitation, any objections to claims filed against the estate,
motions to reject or assume contracts or leases, and motions to
enforce the automatic stay, as well as representing the Debtor's
interests in any negotiations or potential resolutions concerning
the foregoing;

      e. prepare, negotiate and seek to confirm and consummate on
behalf of the Debtor any plan of reorganization and all related
documents;

      f. advise and assist the Debtor in connection with any sale
of assets; and

      g. perform all other necessary legal services in connection
with the Chapter 11 Case and Debtor's operation as debtor in
possession during the Chapter 11 Case, including, without
limitation, any general corporate work required and requested by
the Debtor in connection with its ongoing business operations.

The Firm's lawyers who will work on the Debtor's case and their
hourly rates are:

      John D. Giampolo, Esq.             $695
      Paul R. DeFilippo, Esq.            $795
      Gerald Coviello, Esq.              $695

The Firm's attorneys and paraprofessionals hourly rates:

      Partners                     $695-$795
      Counsel Attorneys            $595
      Associates                   $250-$575
      Paraprofessionals            $115-$195

The Firm received no payments from the Debtor within the 90 days
prior to the Petition Date other than the amount of $87,385.50,
which was received on December 30, 2016 and utilized as a
prepetition retainer, and the subsequent replenishment of the
Retainer in the amount of $68,000, which was received on February
10, 2017 and February 22, 2017.

As of the Petition filing, a balance of $6,339.00 of the Retainer
remains in trust.

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

John D. Giampolo, Esq., attorney with the law firm of Wollmuth
Maher & Deutsch, LLP, assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

The Firm may be reached at:

      John D. Giampolo, Esq.
      Wollmuth Maher & Deutsch, LLP
      500 Fifth Avenue
      New York, NY 10110
      Tel: (212) 382-3300
      Fax: (212) 382-0050

                    About Human Condition

Headquartered in New York, New York, Human Condition Safety Inc. --
http://www.hcsafety.com/-- develops wearable devices, artificial  
intelligence, building information modeling, and cloud computing
solutions that assists workers and their managers prevent injuries
before they happen at their workplace.  Human Condition Safety was
incorporated in 2014.

Human Condition Safety filed for Chapter 11 bankruptcy protection
(Bankr. S.D.N.Y. Case No. 17-10585) on March 10, 2017, estimating
its assets at between $500,000 and $1 million and its liabilities
at between $1 million and $10 million.  The petition was signed by
Greg Wolyniec, president, director and chief executive officer.

Judge Sean H. Lane presides over the case.

John D. Giampolo, Esq., at Wollmuth Maher & Deutsch LLP, is serving
as the Debtor's bankruptcy counsel.



INNOCOLL HOLDINGS: Limited Capital Raises Going Concern Doubt
-------------------------------------------------------------
Innocoll Holdings Public Limited Company filed with the U.S.
Securities and Exchange Commission its annual report on Form 10-K,
disclosing a net loss of $56.95 million on $4.37 million of revenue
for the year ended December 31, 2016, compared to a net loss of
$50.86 million on $2.87 million of revenue for the year ended in
2015.

The Company's balance sheet at December 31, 2016, showed total
assets of $42.00 million, total liabilities of $45.20 million, and
a stockholders' deficit of $3.20 million.

The Company generated net losses of $57.0 million in 2016, $50.9
million in 2015 and $23.5 million in 2014.  In management's
opinion, the Company's anticipated expenditures during the next 12
months, from date of approval of the financial statements, to
advance its current operations, including plans to conduct further
studies to enable it to submit a revised NDA for Xaracoll and to
develop CollaGUARD will be greater than the amount of its current
cash and cash equivalents.  This raises substantial doubt about the
Company's ability to continue as a going concern.

In February 2017, the Company's representatives attended a Type-A
meeting with representatives of the FDA to review potential
pathways forward following its receipt of the Refusal to File
Letter and to review a proposed plan for proceeding with additional
studies that would allow the Company to file a revised NDA for
XaraColl.  During the meeting, the Company proposed a plan designed
to allow them to submit a revised NDA to the FDA by the latter part
of 2017.  The Company proposed conducting an additional short-term
pharmacokinetic study and several short-term non-clinical studies.
Under current practice before the FDA, the Company received limited
feedback during the meeting and expects to receive shortly from the
representatives of the FDA formal written meeting minutes of its
Type-A meeting, which will serve as the official record of the
response of the FDA to its proposal during the meeting.  If the FDA
concurs with its plan, the Company will commence the additional
studies, and if the results are positive, the Company would submit
a revised NDA to the FDA soon after the completion of the studies.

The Company's need for additional capital will vary depending on a
variety of circumstances, including, for example, if it is required
to conduct additional tests not currently contemplated, the level
and timing of regulatory approval, as well as the extent to which
it chooses to establish collaboration, co-promotion, distribution
or other similar agreements for its products and product
candidates.  Moreover, changing circumstances may cause it to spend
cash significantly faster than it currently anticipates, and it may
need to spend more cash than currently expected because of
circumstances beyond its control.

A full-text copy of the Company's Form 10-K is available at:
                
                   http://bit.ly/2nqo7rs

                  About Innocoll Holdings

Innocoll Holdings Public Limited Company is a global, commercial
stage specialty pharmaceutical and medical device company with late
stage development programs.  The Company operates through the
segment of manufacture and sale of collagen-based pharmaceutical
products.  It utilizes collagen-based technology platform to
develop its biodegradable and bioresorbable products and product
candidates, which can be broken down by the body without the need
for surgical removal or applied topically.  Its lead product
candidates are XaraColl for the treatment of post-operative pain
and Cogenzia for the treatment of diabetic foot infections.


JEFF BENFIELD: Has Until April 25 to Use Cash Collateral
--------------------------------------------------------
Judge J. Craig Whitley of the U.S. Bankruptcy Court for the Western
District of North Carolina authorized Jeff Benfield Nursery, Inc.,
to use cash collateral on an interim basis during the period
beginning at 12:00 a.m. on March 22, 2017 and continuing through
11:59 p.m. on April 25, 2017.

A hearing was held on March 21, 2017.

The Debtor may use Cash Collateral only for ordinary and necessary
business expenses consistent with the specific items and amounts
contained in the Budget; provided, however, that the Debtor may
vary from the Budget by 10% per line item on a cumulative basis.
The Debtor will not use, sell or expend, directly or indirectly,
Cash Collateral or any proceeds, products or offspring thereof,
except as authorized in the Interim Order.

The approved Budget provides for total operating expenses of
approximately $794,551 for the month of March 2017 and $582,427 for
the month of April 2017.

As adequate protection for the Lenders' interest in Cash
Collateral, to the extent the Debtor uses such Cash Collateral, the
Lenders are granted valid, attached, choate, enforceable, perfected
and continuing security interests in, and liens upon all
postpetition assets of the Debtor of the same character and type,
to the same extent and validity as the liens and encumbrances of
the Lenders attached to the Debtor's assets prepetition
("Post-Petition Collateral").  The Lenders' security interests in,
and liens upon, the Post-Petition Collateral will have the same
validity as existed between the Lenders, the Debtor, and all other
creditors or claimants against the Debtor's estate on the Petition
Date.

The Final Hearing on the use of Cash Collateral will be on April
25, 2017 at 9:30 a.m.  Any party wishing to object to the relief
granted being allowed on a final basis must file 3 days prior to
the Final Hearing.

On April 20, 2017, the Debtor will also provide a budget-to-actual
cash usage comparison report to the Lenders and the Bankruptcy
Administrator.

A copy of the Budget attached to the Seventh Interim Order is
available for free at:

  
http://bankrupt.com/misc/ncwb16-40375_223_Cash_Jeff_Benfield_Nursery.pdf

                 About Jeff Benfield Nursery

Headquartered in Marion, North Carolina, Jeff Benfield Nursery,
Inc., operates a commercial wholesale nursery, growing trees,
shrubs, and similar agricultural products on approximately 1,000
acres in McDowell and Avery Counties.  The Debtor, which was
formed
in 1989, has 30 regular employees and additional seasonal workers.

Jeff Benfield Nursery, Inc., previously sought bankruptcy
protection in 2009 (Case No. 09-40311), and its plan of
reorganization was confirmed in an order entered on June 10, 2010.

Jeff Benfield Nursery filed a chapter 11 petition (Bankr. W.D.N.C.
Case No. 16-40375) on Aug. 26, 2016.  The petition was signed by
Jeffrey L. Benfield, president.  The case is assigned to Judge J.
Craig Whitley.  The Debtor estimated assets at $10 million to $50
million and liabilities at $1 million to $10 million at the time of
the filing.

Richard S. Wright, Esq., at Moon Wright & Houston, PLLC, serves as
bankruptcy counsel to the Debtor.


JENSEN INDUSTRIES: May 3 Plan, Disclosures Hearing
--------------------------------------------------
The Hon. Daniel S. Opperman of the U.S. Bankruptcy Court for the
Eastern District of Michigan issued an order conditionally granting
preliminary approval of the disclosure statement and accompanying
plan of reorganization filed by Jensen Industries, Inc.

The Debtor must make the following amendments to the disclosure
statement no later than March 31, 2017:

   -- The Debtor must provide meaningful summaries of all financial
information for three years pre-petition, post-petition to date,
and projections for the duration of the plan.  Copies of tax
returns and/or financial statements filed with the Court are not
acceptable.  Only appropriate spread sheets and stated sources of
the information should be submitted.  Any inability to provide the
foregoing must be fully explained.

   -- The Debtor must also correct the sentence on page 5 of the
Disclosure Statement to indicate that Debtor's gross income
decreased from $600,000 in 2014 to $443,938 in 2015, rather than
increased as is currently stated.

The deadline to return ballots on the plan, as well as to file
objections to final approval of the disclosure statement and
objections to confirmation of the plan, is April 26, 2017.

The hearing on objections to final approval of the disclosure
statement and confirmation of the plan shall be held on Wednesday,
May 3, 2017, at 11:00 a.m. in the U.S. Bankruptcy Courtroom, 226
West Second Street, Flint, Michigan 48502.

                  About Jensen Industries

Jensen Industries, Inc., filed a chapter 11 petition (Bankr. E.D.
Mich. Case No. 16-31959) on August 22, 2016.  The petition was
signed by Kai Jensen, president.  

The case is assigned to Judge Daniel Opperman.

The Debtor estimated assets of less than $50,000 and liabilities
of
less than $500,000.


JG NASCON: Sale of Wheel Loader for At Least $20K Approved
----------------------------------------------------------
Judge Magdeline D. Coleman of the U.S. Bankruptcy Court for the
Eastern District of Pennsylvania authorized J.G. Nascon, Inc.'s
sale of a John Deere Wheel Loader BH 410G for a minimum purchase
price of $20,000.

Once a buyer is obtained for the Wheel Loader, the Debtor will file
a Notice of Sale and provide 3 days for any party to file a written
objection to the sale.

The Wheel Loader will be conveyed as is, where is, without
warranties.

The receipt of the purchase price by wire or official bank check
from the buyer will be a condition precedent to the Closing of the
Sale.  At Closing the buyer will pay to M&T Bank, by wire, 90% of
the final purchase price for the Wheel Loader which will be no less
than $20,000 ("Sale Payment") and will pay the balance of the
purchase price to the Debtor.

Notwithstanding anything to the contrary in the Motion or the
Order, the Wheel Loader will remain subject to any and all liens
and encumbrances held by M&T Bank unless M&T Bank is paid the Sale
Payment at the Closing of the Sale.  The Sale Payment will be
applied by M&T Bank as follows: (i) at least $18,000 representing 3
adequate protection payments of $4,584, which will be applied
immediately the Debtor's adequate protection payments in March
2017, April 2017, and May 2017, with $334 due as the unpaid balance
of the adequate protection payment due in June 2017.

If M&T Bank receives payments from the Debtor, M&T Bank will be
deemed to have consented to the sale, and the Wheel Loader will be
sold to the buyer free and clear of any liens or encumbrances held
by M&T Bank.  Nothing will impact M&T Bank's liens on any assets
other than the Wheel Loader.

The stay provisions set forth in Federal Rule of Bankruptcy
Procedure 600401) are waived and closing may occur immediately.

                      About J.G. Nascon

J.G. Nascon, Inc., is a heavy and highway construction property
located in Eddystone, Pennsylvania, providing full-service site
contracting to the tri-state region.  As of Dec. 4, 2015, the
company has approximately 25 employees.

J.G. Nascon, Inc., sought Chapter 11 protection (Bankr. E.D. Pa.
Case No. 15-18704) on Dec. 4, 2015, in Philadelphia.  The Debtor
estimated $1 million to $10 million in assets and debt.

The Debtor tapped Albert A. Ciardi, III, Esq., and Jennifer E.
Cranston, Esq., at Ciardi Ciardi & Astin, P.C., as attorneys.  



KB REALTY: Wants Authority to Use Lending Home Cash Collateral
--------------------------------------------------------------
KB Realty LLC asks the U.S. Bankruptcy Court for the Central
District of California for authority to use cash collateral which
may constitute the cash collateral of its first secured creditor,
Lending Home Funding Corp.

The Debtor is an entity that owns a single-family residential
property, which it operates as a rental property.  Operation of the
Property is currently the sole source of income for the Debtor.

The Debtor intends to use the revenues generated from the rent paid
by the tenants occupying Debtor's residential rental property
located at 5420 Chariton Avenue in Los Angeles in accordance with
the operating budget.

The Debtor desires to use the Cash Collateral projected to be
collected for monthly operation and maintenance of the Property
during the period beginning April 1, 2017 through Dec. 31, 2017.
The proposed budget reflects total expenses in the aggregate sum of
$3,427.

The Debtor contends that it must be authorized to use Cash
Collateral to service debt and maintain the residence in good
repair in order to rent the property, preserve it as an asset, and
avoid significant and irreparable harm to the Debtor and the
estate.

The Debtor believes that the balance of LendingHome's loan is
approximately $1,109,000. The Debtor asserts that Lending Home is
fully secured with a large equity cushion since the value of the
Property is approximately $1,599,000.

The Debtor tells the Court that it was not current with its
payments on the first mortgage for the Property at the time the
bankruptcy case was filed.  After the Debtor became delinquent with
its payments, Lending Home has refused to accept further payments
on the mortgage while simultaneously preventing the Debtor for
closing replacement loans to pay off the mortgage.  Although
LendingHome refuses to accept payments on the mortgage and is fully
secured, the Debtor would be agreeable to tendering adequate
protection payments.

A hearing to consider the Debtor's Motion for Authority to Use Cash
Collateral will be held on April 26, 2017 at 2:00 p.m.

A full-text copy of the Debtor's Motion, dated March 26, 2017, is
available at https://is.gd/8ptabo

                    About KB Realty LLC

Debtor filed a Chapter 11 petition (Bankr. C.D. Cal. Case No.
17-12606) on March 5, 2017. The petition was signed by Kenneth D.
Berry, Managing Member.  At the time of filing, the Debtor had
$1.61 million in assets and $1.15 million in liabilities.  Judge
Deborah J. Saltzman is the case judge.  Dana M Douglas, Esq.,
Attorney At Law, is serving as counsel to the Debtor.


KENNETH MANIS: U.S. Trustee Forms 3-Member Committee
----------------------------------------------------
The U.S. trustee for Region 8 on March 31 appointed three creditors
to serve on the official committee of unsecured creditors in the
Chapter 11 cases of Kenneth and Jennifer Manis.

The committee members are:

     (1) Mista Hatfield
         Criswell Plumbing, Inc.
         986 Old Cavalry Road
         Cookeville, TN 38506
         Phone: 931-319-7240
         Email: Lmhatfield97@icloud.com

     (2) Lee Crowder
         P.O. Box 27, 240 Raintree Drive
         Livingston, TN 38570
         Phone: 931-445-5017
         Email: Crowdertwlakes.net

     (3) Matt Curtis
         Progressive Savings Bank
         500 North Main Street
         Jamestown, TN 38556
         Phone: 931-265-3114
         Email: mattc@psbgroup.com

Official creditors' committees have the right to employ legal and
accounting professionals and financial advisors, at a debtor's
expense. They may investigate the debtor's business and financial
affairs. Importantly, official committees serve as fiduciaries to
the general population of creditors they represent.

                About Kenneth and Jennifer Manis

Kenneth D. Manis and Jennifer N. Manis sought Chapter 11 protection
(Bankr. M.D. Tenn. Case No. 17-00788) on Feb. 6, 2017.  The Debtor
tapped Steven L. Lefkovitz, Esq., at the Law Offices Lefkovitz &
Lekovitz as counsel.


LATIN AMERICAN MUSIC: Hires Gratacos Law as Attorney
----------------------------------------------------
Latin American Music Co., Inc. seeks authorization from the U.S.
Bankruptcy Court for the District of Puerto Rico to employ Gratacos
Law Firm, P.S.C. as attorney.

The Debtor requires Gratacos Law to:

   (a) advice the Debtor with respect to their duties, powers and
       responsibilities in this case, under the laws of the United

       States and Puerto Rico in which the debtor in possession
       conducts the operations, does business or is involved in
       litigation;

   (b) advice the Debtor in connection with the determination of
       whether reorganization is feasible and, if not, helps
       Debtor in the orderly liquidation of its assets;

   (c) assist the Debtor in the following negotiations with
       creditors: (1) arranging the orderly liquidation of assets,

       and/or (2) proposing a viable plan of reorganization;

   (d) prepare on behalf of the Debtor the necessary complaints,
       answers, orders, reports, memoranda of law and/or any other

       legal papers or documents, including a Disclosure Statement

       and a Plan of Reorganization;

   (e) perform the required legal services needed by Debtor to
       proceed or in connection with the operation of and
       involvement of their business; and

   (f) in addition, perform the professional services as necessary

       for the benefit of Debtor and of the estate.

The Debtor provided Gratacos Law an initial deposit of $2,500 for
the expenses including the filing fee, and $5,000 as a retainer for
the attorney's fees (which represent 25 hours at $200 each).

Gratacos Law will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Victor Gratacos Diaz of Gratacos Law assured the Court that the
firm is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code and does not represent any interest
adverse to the Debtor and its estate.

Gratacos Law can be reached at:

       Victor Gratacos Diaz, Esq.
       GRATACOS LAW FIRM, P.S.C.
       P.O. Box 7571
       Caguas, PR 00726
       Tel: (787) 746-4772
       Fax: (787) 746-3633
       E-mail: bankruptcy@gratacoslaw.com

Latin American Music Co Inc., filed a Chapter 11 bankruptcy
petition (Bankr. D.P.R. Case No. 17-02023) on March 24, 2017,
disclosing under $1 million in both assets and liabilities. The
Debtor is represented by JVictor Gratacos Diaz, Esq. at Gratacos
Law Firm, PSC.



LUV-IT FROZEN: Taps Thomas E. Crowe as Legal Counsel
----------------------------------------------------
Luv-It Frozen Custard Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to hire legal counsel.

The Debtor proposes to hire Thomas E. Crowe Professional Law
Corporation to give legal advice regarding its duties under the
Bankruptcy Code, and provide other legal services related to its
Chapter 11 case.

Thomas Crowe, Esq., will charge an hourly rate of $425 while his
firm's paralegals will charge $175 per hour.

Mr. Crowe disclosed in a court filing that his firm does not hold
any interest adverse to the Debtor's bankruptcy estate or its
creditors.

The firm can be reached through:

     Thomas E. Crowe, Esq.
     Thomas E. Crowe Professional Law Corporation
     2830 S. Jones Blvd., Suite 3
     Las Vegas, NV 89146
     Phone: (702) 794-0373
     Email: tcrowe@thomascrowelaw.com

                   About Luv-It Frozen Custard

Luv-It Frozen Custard Inc. sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D. Nev. Case No. 17-11417) on March 23,
2017.  The petition was signed by Sharon Tiedemann, owner and
president.  

At the time of the filing, the Debtor estimated assets of less than
$50,000 and liabilities of less than $100,000.


MACIEJ PAINT: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------
An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Maciej Paint Corporation, dba
Industrial Painting Specialists, Inc., as of March 30, according to
a court docket.

Maciej Paint Corporation dba Industrial Painting Specialist, Inc.,
filed a Chapter 11 bankruptcy petition (Bankr. D.MN. Case No.
17-30094) on Jan. 13, 2017.  The petition was signed by Carol
Maciej, president.  The Debtor is represented by Steven B. Nosek,
Esq., at the Law Office of Steven B. Nosek, PA.  The case is
assigned to Judge Katherine A. Constantine.  At the time of the
filing, the Debtor estimated $0 to $50,000 in assets and $1 million
to $10 million in liabilities.


MELISSA BREWER: Wants to Use Escrowed Funds to Pay Property Taxes
-----------------------------------------------------------------
Melissa Brewer asks the U.S. Bankruptcy Court for the Eastern
District of Texas to authorize the use of escrowed funds to pay
postpetition property taxes.

On June 2, 2016, the Court entered an Order Extending the Automatic
Stay as to All Creditors and Conditionally Extending the Automatic
Stay as to Texans Credit Union ("Stay Order").  Pursuant to the
Stay Order, the Debtor was ordered to pay the former chapter 13
trustee a certain amount per month to pay her primary mortgage on
her house, property taxes, homeowners insurance and monthly dues
owed to her homeowner's association.  By order dated July 21, 2016,
the Court modified the Stay Order to only require the Debtor to
escrow her property taxes and primary mortgage payments with the
chapter 13 trustee.

On Oct. 13, 2016, the Court entered an order converting the
Debtor's chapter 13 case to a case under chapter 11.  On Nov. 3,
2016, subsequent to the conversion, the chapter 13 trustee filed a
motion to disburse the funds it held in escrow pursuant to the Stay
Order to the Debtor, as the Debtor was serving as a
debtor-in-possession in her converted chapter 11 case.  At the
time, the chapter 13 trustee proposed to disburse $11,940
("Escrowed Amount") to the Debtor.

On Jan. 3, 2017, the Court entered an order, granting the trustee's
motion to disburse funds to the Debtor, but instructed the Debtor
to maintain such funds in a separate, segregated account until
further order from the Court.  The Debtor has received the Escrowed
Amount from the chapter 13 trustee and has further complied with
the Court's instructions and maintained the Escrowed Amount in a
separate DIP account.

On Jan. 31, 2017, the 2016 property taxes for the Debtor's
homestead became due.  The Collin County taxing authority filed a
secured claim in the amount of $12,574, for the 2016 property
taxes.

On March 27, 2017, the Debtor and her primary mortgage provider,
Compass Bank, reached an agreement resolving Compass' motion to
lift the automatic stay.  An agreed order was uploaded on that day
and is awaiting entry by the Court.  Pursuant to the agreement,
Compass will start receiving monthly mortgage payments directly
from the Debtor, provided the Debtor reserves certain rights as to
Compass' claim.  Compass Bank is not entitled to any other form of
relief, including payment of the Escrowed Amount.  No other party
other than the Collin County taxing authority now has any claim to
the Escrowed Amount.

The Debtor respectfully asks that the Court enters an Order
allowing her to use the Escrowed Amount to pay her 2016 property
taxes and granting such other and further relief to which she may
be entitled under law and equity.

Melissa Brewer filed a voluntary petition for relief under chapter
13 (Bankr. E.D. Tex. Case No. 16-40841) on May 3, 2016.  On Oct.
13, 2016, the Court converted the Debtor's chapter 13 case to a
case under chapter 11.


METRO NEWSPAPER: Seeks Approval on Factoring Agreement, Cash Use
----------------------------------------------------------------
Metro Newspaper Advertising Services, Inc., seeks authorization
from the U.S. Bankruptcy Court for the Southern District of New
York to enter into a postpetition factoring agreement and security
agreement with Versant Funding LLC.

The Debtor further seeks authority to use cash collateral to the
extent necessary to continue the operation of its business and to
preserve the value of its estate during the course of the Chapter
11 case in accordance with the operating budget.  The proposed
budget reflects total cash disbursements in the aggregate sum of
$6,248,121 during the period from April 2017 through June 2017.

The Debtor relates that prior to the Petition Date, it entered into
certain factoring related agreements with Versant Funding. In order
to secure any indebtedness provided for in the Pre-Petition
Factoring Agreement, the Debtor and Versant Funding entered into
the Security Agreement which provided a senior valid, perfected and
first-priority security interest and lien on, among other things,
all of Debtor's pre- and post-petition now existing and after
acquired, assets, including but not limited to accounts, contract
rights, and all other forms of obligations, deposit accounts,
present and future inventory, present and future raw materials,
machinery and equipment, and intangibles and other personal
property together with the proceeds, products and accessions
thereof.

Now, the Debtor requires postpetition financing in order to
preserve its ongoing business and going concern.  The Debtor
contends that Versant Funding has agreed to continue to fund the
Debtor's operation under the Post Petition Factoring Arrangement.
Versant Funding has agreed, on an interim basis, to purchase
accounts and make postpetition advances against same to the Debtor
in an amount not to exceed $6 million.

The Debtor asserts that continuing its factoring arrangement with
Versant Funding will provide the Debtor with the liquidity
necessary to operate its business and to pay the wages, salaries,
rent, utilities, newspaper and other vendors and other expenses
associated with running the Debtor's business.

The salient terms of the Post Petition Factoring Agreement are as
follows:

   (a) Versant Funding will continue to advance 75% percent of the
face amount of the account receivable purchased and remit that
balance upon collection of the invoice, subject to chargebacks by
the account debtor and Versant Funding's fees;

   (b) All accounts receivable sold or otherwise transferred from
the Debtor to Versant Funding  under the Post Petition Factoring
Agreement will be the sole property of Versant Funding  and will be
transferred free and clear of all liens, claims and encumbrances;

   (c) To secure all of the Debtor's obligations to Versant Funding
under the Post Petition Factoring Agreement, Versant Funding  will
be granted:

          (i) a valid, perfected and enforceable first priority
security interest in and lien on all of the Debtor's accounts,
together with all proceeds and profits derived therefrom, and

         (ii) a valid, perfected and enforceable first priority
security interest in and lien on all other assets and property of
the Debtor and all proceeds, rents, products or profits thereof,
with the exception of: statutory fees that may be owing to the
Office of the U.S. Trustee, proceeds from recoveries under Sections
542 though 553 of the Bankruptcy Code, the hypothetical fees of a
Chapter 7 trustee to the extent of $10,000, or any assets of the
Debtor which may be subject to a purchase money security interest;

   (d) All of the Debtor's post-petition obligations to Versant
Funding under the Post Petition Factoring Agreement will constitute
an administrative expense equivalent in priority to a claim, with
priority over all other costs and expenses of administration; and

   (e) Fees and expenses incurred by Versant Funding in connection
with the postpetition factoring arrangement will be charged and
paid as provided in the Factoring Agreement.

As adequate protection for the Debtor's use of Versant Funding's
collateral and in consideration for the use of the Collateral, the
Debtor will grant Versant Funding replacement liens in all of the
Debtor's prepetition and post-petition assets and proceeds,
including the collateral and the proceeds of the foregoing, to the
extent that Versant Funding had valid security interests in
prepetition assets of this kind on the Petition Date and in the
continuing order of nature, extent, validity and priority that
existed as of the Petition Date.

The Replacement Liens will be subject and subordinate only to:

   (a) U.S. Trustee fees payable under 28 U.S.C. Section 1930 and
31 U.S.C Section 3717;

   (b) the fees and expenses of a hypothetical Chapter 7 trustee to
the extent of $20,000; and

   (c) the recovery of funds or proceeds from the successful
prosecution of avoidance actions.

A full-text copy of the Debtor's Motion, dated March 27, 2017, is
available at http://tinyurl.com/mn95ks4

A copy of the Debtor's Budget is available at
http://tinyurl.com/l9c9jzn

            About Metro Newspaper Advertising Services

Metro Newspaper Advertising Services, Inc. --
http://www.metrosn.com/-- is a comprehensive advertising resource
that specializes in newspapers and all newspaper related products,
both print and digital.

Metro Newspaper Advertising Services filed a Chapter 11 petition
(Bankr. S.D.N.Y. Case No. 17-22445), on March 27, 2017.  The
Petition was signed by Phyllis Cavaliere, chairman & CEO.  

At the time of filing, the Debtor estimated $1 million to $10
million in assets and $10 million to $50 million in liabilities.

The case is assigned to Judge Robert D. Drain.

The Debtor tapped Jonathan S. Pasternak, Esq., at DelBello
Donnellan Weingarten Wise & Wiederkehr, LLP, as counsel.

No committee or trustee has been appointed in the case.


MFR RENTAL: Wants Approval to Use BNY Mellon Cash Collateral
------------------------------------------------------------
MFR Rental Properties, LLC, seeks authorization from the U.S.
Bankruptcy Court for the Middle District of Florida to use cash
collateral.

The Debtor intends to use cash, accounts receivable and other
income derived from the collateral to fund its operating expenses
and costs of administration in its case for the duration of the
chapter 11 case since any cash collateral generated by the Debtor
may constitute the cash collateral of the Bank of New York Mellon.

The Debtor requires the use of cash collateral to maintain business
operations and preserve value of the estate.  Among other things,
the Debtor proposes to use cash collateral in accordance with the
Budget for payment of necessary owner/operators, employees,
supplies, and ordinary business expenses related to its operations.


The proposed Budget during the period of April 2017 through August
2017 reflects total monthly expenses in the aggregate sum of $2,959
for the property at 4514 W Pearl Ave, $2,000 for the property at
4211 NB Street, and $5,326 for the property at 317 S Edison.
                         
The Debtor believes that The Bank of New York Mellon holds a claim
in the estimated amount of $338,708, which is secured by the
Debtor's real property located at 317 S. Edison Street, Tampa, FL
33606.  The Bank of New York Mellon also holds a claim in the
estimated amount of $136,116 secured by the Debtor's real property
located at 4614 W. Pearl Avenue, Tampa, FL 33611.

As adequate protection for the use of cash collateral, the Debtor
offers the following:

     (a) The Bank of New York Mellon will have a postpetition lien
on the collateral to the same extent, validity and priority as
existed prepetition;

     (b) The Debtor will escrow 1/12th the value of its 2017 ad
valorem taxes each month;

     (c) The Debtor will maintain proper insurance on the
collateral;

     (d) The Bank of New York Mellon will have the right to inspect
the collateral on 48 hours' reasonable notice; and

     (e) The Debtor will provide The Bank of New York Mellon with
copies of monthly financial documents generated in the ordinary
course of business and other information as the reasonably
requested by The Bank of New York Mellon .

A full-text copy of the Debtor's Motion, dated March 27, 2017, is
available at https://is.gd/0XTYMb

                 About MFR Rental Properties

MFR Rental Properties, LLC, filed a Chapter 11 bankruptcy petition
(Bankr. M.D. Fla. Case No. 17-02334) on March 22, 2017.  The
petition was signed by Manuel F. Rodriguez, Chief Restructuring
Officer.  At the time of filing, the Debtor had $100,000 to
$500,000 in estimated assets and  $500,000 to $1 million in
estimated liabilities.  Buddy D. Ford, Esq. at Buddy D. Ford, P.A.,
is serving as bankruptcy counsel to the Debtor.



MONGOLIAN MINING: Chapter 15 Recognition Hearing Set for April 27
-----------------------------------------------------------------
The Hon. Stuart M. Bernstein of the U.S. Bankruptcy Court for the
Southern District of New York will hold a hearing on April 27,
2017, at 10:00 a.m. (EDT) at Room 723, One Bowling Green, New York,
New York, for recognition under Chapter 15 of the U.S. Bankruptcy
Code of the provisional liquidation of Mongolian Mining Corporation
pending in the Cayman Islands.  

Objections, if any, are due no later than 4:00 p.m. (EDT) on April
20, 2017.

                       About Mongolian Mining

Mongolian Mining Corporation is a Cayman Islands-exempted company
with limited liability that was incorporated on May 18, 2010.  The
shares of the Debtor's common stock are publicly traded and listed
on the Stock Exchange of Hong Kong Limited.  

The Group owns and operates two open-pit coking coal mines -- Ukhaa
Khudag and Baruun Naran -- both of which are located in the
Southern Gobi province of Mongolia.  These deposits are located
approximately 250 km from the Sino-Mongolian border and
approximately 600 km from Baotou, China, an important railway hub
providing access from Mongolia to the largest steel-producing
provinces in China, including Inner Mongolia, Hebei, Shandong and
Jiangsu.  The Group sells most of its coking coal into China
pursuant to long-term agreements with iron and steel mills and coke
and chemical plants.  The Group had 1,474 employees as of March 15,
2017.

The mining activities of Ukhaa Khudag and Baruun Naran are carried
out by two of the Debtor's subsidiaries incorporated in Mongolia.
However, mining activity at the Baruun Naran mine has been
suspended to save costs since the fiscal year ending Dec. 31, 2014.


MOOD MEDIA: Moody's Affirms Caa1 CFR; Outlook Remains Negative
--------------------------------------------------------------
Moody's Investors Service affirmed Mood Media Corporation's Caa1
corporate family rating (CFR), its Caa2-PD probability of default
rating (PDR), its B1 secured bank credit facility rating, and its
Caa2 senior unsecured notes rating. The company's speculative grade
liquidity was affirmed at SGL-3 (adequate) and the rating outlook
was maintained at negative.

"The rating action reflects Moody's expectations that adjusted
leverage of debt/EBITDA will remain just above 7x, a level which
suggests refinance risks as the company's 2019 term loan maturity
approaches," said Bill Wolfe, Moody's senior vice president. The
company's $250 million senior secured bank credit facilities come
due in 2019, about two years from now, while its $350 million
senior unsecured notes come due in 2020. Wolfe also indicated that
absent debt reduction or significant EBITDA expansion, Mood Media's
capital structure may become unsustainable.

The following summarizes rating actions and Mood Media's ratings:

Actions for Mood Media Corporation

-- Corporate Family Rating: Affirmed at Caa1

-- Probability of Default Rating: Affirmed at Caa2-PD

-- Senior Secured Bank Credit Facility: Affirmed at B1 (LGD1)

-- Senior Unsecured Regular Bond/Debenture: Affirmed at Caa2
    (LGD4)

-- Speculative Grade Liquidity Rating, Affirmed at SGL-3

-- Outlook: Maintained at Negative

RATINGS RATIONALE

Mood Media's Caa1 CFR stems from Moody's opinion that, with
debt/EBITDA above 7x and with only modest growth prospects and
limited free cash flow with which to de-lever, the company's
capital structure may not be viable, a matter that will come to a
head as 2019 and 2020 debt maturities approach. In the interim, the
company has reasonable liquidity, with about $10 million of free
cash flow over the next year, a $15 million revolving credit
facility that is only partially drawn, and no debts coming due
until 2019. While these matters manage downside risks, the real
issue is the uncertainty of whether the company's growth trajectory
can improve enough to facilitate much-needed de-levering.

The company's Caa2-PD probability of default rating signals
heightened potential of the company effectively restructuring
though open market negotiations to repurchase its debts at less
than par (in lieu of filing for creditor protection), which would
constitute a Moody's default.

Mood Media has adequate liquidity arrangements (SGL-3) based
primarily on free cash flow of about $10 million and no debt
maturities over the next four quarters, and $8 million of
availability under its $15 million revolving credit facility, along
with adequate covenant compliance cushions.

Rating Outlook

The negative outlook reflects the potential of additional adverse
rating actions as Mood Media's debt maturities advance. Given
elevated leverage and the likelihood of it remaining elevated,
Moody's believes that Mood Media's capital structure may be
untenable.

What Could Change the Rating - Up

* Cash flow self-sustainability together with

* Positive industry fundamentals

* Maintenance of solid liquidity

* Reduced leverage and clarity on capital structure planning

What Could Change the Rating - Down

* Should the company not refinance its debts well in advance
  of their maturity

* If Moody's expect an imminent default including a distressed debt
exchange or buy-back (which Moody's may consider as a limited
default depending on the terms of the exchange or buyback)

* Or should liquidity deteriorate

The principal methodology used in these ratings was Global
Broadcast and Advertising Related Industries published in February
2017.

Company Profile

Incorporated in Canada and headquartered in Austin, Texas, Mood
Media Corporation provides subscription branding and advertising
services using primarily in-store/premises digital audio and visual
media for retail companies in the United States (63% of revenue)
and internationally (37% of revenue).


N.P.H.B. RESTAURANT: Taps Moshe K. Silver as Legal Counsel
----------------------------------------------------------
N.P.H.B. Restaurant Corp. seeks approval from the U.S. Bankruptcy
Court for the Southern District of New York to hire legal counsel
in connection with its Chapter 11 case.

The Debtor proposes to hire the Law Firm of Moshe K. Silver to give
legal advice regarding the operation of its business, negotiate
with creditors, assist in the preparation of a bankruptcy plan, and
provide other legal services.  The firm will charge an hourly rate
of $275.

Moshe K. Silver does not hold any interest adverse to the Debtor,
according to court filings.

The firm can be reached through:

     Moshe K. Silver, Esq.
     Law Firm of Moshe K. Silver
     347 Fifth Avenue, Suite 1402-703
     New York, NY 10016
     Phone: 212-444-9972
     Fax: 212-444-9973
     Email: msilverlaw@gmail.com

                About N.P.H.B. Restaurant Corp.

Nurit Kaufman, a creditor, filed an involuntary Chapter 11 petition
(Bankr. S.D.N.Y. Case No. 16-11668) against N.P.H.B. Restaurant
Corp. on May 27, 2016.   The case is assigned to Judge Michael E.
Wiles.


NEONODE INC: $20M Offering of Shares Now Effective
--------------------------------------------------
On March 27, 2017 Neonode, Inc. filed with the Securities and
Exchange Commission a notice of effectiveness with respect to the
Form S-3 Registration Statement.

In the Form S-3, Neonode said it is filing a registration statement
relating to the offering of shares of common stock with an
aggregate offering price of up to
$20,000,000.

The Company's common stock is quoted on the NASDAQ Capital Market
under the symbol "NEON."  On March 14, 2017, the last reported
sales price of its common stock, as reported on the NASDAQ Capital
Market, was $1.60 per share.

A full-text copy of the preliminary prospectus is available at:

                     https://is.gd/ZksII8

                     About Neonode Inc.
           
Lafayette, Calif.-based Neonode Inc. (OTC BB: NEON) --
http://www.neonode.com/-- provides optical touch screen solutions
for hand-held and small to midsize devices.

Neonode reported a net loss attributable to the Company of $7.82
million on $11.11 million of net revenues for the year ended Dec.
31, 2015, compared to a net loss attributable to the Company of
$14.23 million on $4.74 million of net revenues for the year ended
Dec. 31, 2014.

As of June 30, 2016, Neonode had $3.81 million in total assets,
$4.69 million in total liabilities and a $878,000 total
stockholders' deficit.


NEPHROS INC: Files Notice of Exempt Offering of Securities
----------------------------------------------------------
Nephros, Inc., filed with the Securities and Exchange Commission on
March 27, 2017, a notice of exempt offering of provided by
Regulation D and Section 4(6) under the Securities Act.

As disclosed in the filing, a total of 19 investors have already
invested in the equity securities offering. The date of first sale
occurred on March 17, 2016.  The total offering amount of
$2,436,000 was sold.

A copy of the Form D is available at: https://is.gd/6NgIeu

                     About Nephros, Inc.

River Edge, N.J.-based Nephros, Inc., is a commercial stage medical
device company that develops and sells high performance liquid
purification filters.  Its filters, which it calls ultrafilters,
are primarily used in dialysis centers and healthcare facilities
for the production of ultrapure water and bicarbonate.

Nephros reported a net loss of $3.08 million on $1.94 million of
total net revenues for the year ended Dec. 31, 2015, compared to a
net loss of $7.37 million on $1.74 million of total net revenues
for the year ended Dec. 31, 2014.

As of Sept. 30, 2016, Nephros had $3.01 million in total assets,
$1.79 million in total liabilities and $1.21 million in total
stockholders' equity.

Withum Smith+Brown, PC, in Morristown, New Jersey, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2015, citing that the Company has incurred
negative cash flow from operations and recurring net losses since
inception.  These conditions, among others, raise substantial doubt
about its ability to continue as a going concern.


OL FRESH: Seeks to Hire Timothy M. Mauser as Legal Counsel
----------------------------------------------------------
OL Fresh, LLC seeks approval from the U.S. Bankruptcy Court for the
District of Massachusetts to hire legal counsel.

The Debtor proposes to hire the Law Office of Timothy M. Mauser to
give legal advice regarding its duties under the Bankruptcy Code,
and provide other legal services related to its Chapter 11 case.

The firm received a retainer in the amount of $6,000.

Timothy Mauser, Esq., disclosed in a court filing that he and the
members of his firm are "disinterested persons" as defined in
section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Timothy Mauser, Esq.
     Law Office of Timothy M. Mauser
     10 Liberty Square, Suite 410
     Danvers, MA 01923
     Tel: (617) 338-9080
     Fax: (617) 275-8990
     Email: tmauser@mauserlaw.com

                        About OL Fresh LLC

OL Fresh, LLC sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Mass. Case No. 17-10994) on March 23, 2017.  The
petition was signed by James W. Amatucci, managing member.  

At the time of the filing, the Debtor disclosed $30,400 in assets
and $298,002 in liabilities.


P10 INDUSTRIES: Hires Ordinary Course Professionals
---------------------------------------------------
P10 Industries, Inc. seeks authorization from the U.S. Bankruptcy
Court for the Western District of Texas to employ ordinary course
professionals to the Debtors.

P10 Industries intends to hire these ordinary course
professionals:

           Name                           Type of Service

  Rachelle Covington                    Professional Accounting   

                                        Services

  Novelty Capital Group LLC             Patent Monetization
                                        Services

  Pope Shamsie & Dooley Broadridge      Sales and Use Tax Services

  Broadridge Investor Communication     Noticing Agent for
                                        Shareholders

The ordinary course professionals can be reached at:

     Rachelle Covington
     3205 Bay Hill Lane
     Round Rock, TX 78664

     Novelty Capital Group LLC
     409 E. Main Street Suite 200
     Richmond, VA 23219

     Pope Shamsie & Dooley
     Broadridge 4201 W. Palmer,
     Suite B-200
     Austin, TX 78727

     Broadridge Investor
     Communication Solutions, Inc.
     51 Mercedes Way
     Edgewood, NY 11717

                   About P10 Industries Inc

P10 Industries (OTCMKTS: PIOI) is a public company aimed at
monetizing highly valued intellectual property assets and acquiring
profitable businesses in the commercial and industrial markets to
generate profit and positive cash flows, ultimately creating
long-term stockholder value.  P10 was founded on Nov. 19, 2016,
following completion of an asset acquisition of Active Power, Inc.,
by Piller Power Systems, Inc., a subsidiary of Langley Holdings
PLC. Active Power rebranded and changed its name to P10 Industries
pursuant to the terms of the acquisition agreement.  

P10 Industries, Inc. fka Active Power, Inc., based in Austin, Tex.,
filed a Chapter 11 petition (Bankr. W.D. Tex. Case No. 17-50635) on
March 22, 2017.  The Hon. Craig A. Gargotta presides over the case.
Eric Terry, Esq., at Eric Terry Law PLLC, serves as bankruptcy
counsel. Reiter, Brunel & Dunn, PLLC serves as the Debtor's
corporate counsel.

In its petition, the Debtor declared $4.93 million in total assets
and $6.97 million in total liabilities.  The petition was signed by
Jay Powers, CFO.

A list of the Debtor's 16 largest unsecured creditors is available
for free at http://bankrupt.com/misc/txwb17-50635.pdf


PARETEUM CORP: Widens Net Loss to $31.4 Million in 2016
-------------------------------------------------------
Pareteum Corporation filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K disclosing a net loss of
$31.44 million on $12.85 million of revenues for the year ended
Dec. 31, 2016, compared with a net loss of $5 million on $31.01
million of revenues for the year ended Dec. 31, 2015.

As of Dec. 31, 2016, Pareteum had $13.04 million in total assets,
$22.40 million in total liabilities, and a total stockholders'
deficit of $9.36 million.

The Company's financial statements through Dec. 31, 2016, were
materially impacted by a number of events:

   * Divestiture of ValidSoft, on Sept. 30, 2016, through a
     management buyout;

   * Financing activity related to issuance of preferred shares
     and increase in note payable with its senior secured lender;

   * Financing activity related to issuance of preferred shares
     and increase in note payable with its senior secured lender;

   * the settlement with Cross River Investments to issue 176,000
     common shares related to the previous advance paid to
     complete the acquisition of ValidSoft; and

   * the restructuring of the Company.

The substantial three phase restructuring plan was completed in the
third quarter 2016.  The Plan which commenced in the fourth quarter
of 2015, was designed to align actual expenses and investments with
current revenues as well as introduce new executive management.

The first and second phase of the Plan encompassed fourth quarter
2015 through second quarter 2016.  The third and final phase of the
Plan impacted third quarter 2016 results with a $0.6 million in
workforce reduction expenses primarily related to employee
severances.  Total workforce related restructuring charges to-date
is $2.7 million including non-cash charges of $0.7 million.

The sale of ValidSoft at the end of the third quarter for the price
of $3.0 million was completed and the Company received $2.0 million
in cash and a $1.0 million promissory note.  The $2.0 million in
cash was used to pay down the senior secured loan.

"Although the Company has previously been able to raise capital as
needed, there can be no assurance that additional capital will be
available at all, or if available, on reasonable terms.  Further,
the terms of such financing may be dilutive to our existing
stockholders or otherwise on terms not favorable to us, or our
existing stockholders.  If we are unable to secure additional
capital, and/or do not succeed in meeting our cash flow objectives
or the Lender takes steps to call the loan before new capital is
attracted, the Company will be materially and negatively impacted,
and we may have to significantly reduce our operations" the Company
stated in the report.

On Dec. 31, 2016, the Company had $931,189 in cash and cash
equivalents.  Based on its current expectations with respect to its
revenue and expenses, the Company expects that its current level of
cash and cash equivalents will be sufficient to meet its liquidity
needs for the next twelve months.  The Company said that if its
revenues do not grow as expected and if the Company was not able to
manage expenses sufficiently, including required payments pursuant
to the terms of the senior secured debt, it may be required to
obtain additional equity or debt financing.  In addition, the
Company currently has an S-3 registration statement filed with the
SEC to potentially raise more capital.

Squar Milner, LLP, in Los Angeles, California, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2016, citing that the Company has suffered
recurring losses from operations, has an accumulated deficit of
$287,080,234 and has negative working capital.  This raises
substantial doubt about the Company's ability to continue as a
going concern.

A full-text copy of the Form 10-K is available for free at:

                   https://is.gd/dN2m64

                   About Pareteum Corp

New York-based Pareteum Corporation (NYSEMKT: TEUM), formerly known
as Elephant Talk Communications, Inc. -- http://www.pareteum.com/
-- is an international provider of business software and services
to the telecommunications and financial services industry.


PARK-OHIO INDUSTRIES: Moody's Affirms B1 Corporate Family Rating
----------------------------------------------------------------
Moody's Investors Service affirmed Park-Ohio Industries
Incorporated B1 Corporate Family Rating (CFR) and B1-PD Probability
of Default Rating, and assigned a B3 rating to the company's
proposed $350 million senior unsecured notes. The proceeds of the
notes will be used to refinance Park-Ohio's existing $250 million
8.125% senior unsecured notes due 4/01/2021, to pay down the
remaining balance ($23.4 million) of the $35 million term loan due
7/31/2019 and to partially pay down ($62.7 million) the outstanding
amount of the existing asset-based revolving facility. The rating
outlook remains stable.

Moody's affirmed the ratings and maintained a stable rating outlook
due to Moody's expectations of gradual recovery of Park-Ohio's end
markets in the next 12-18 months that will result in stronger
operating performance and lower leverage. Credit metrics are weak
for the rating category given the company's operating profile, but
Park-Ohio's good liquidity provides flexibility to execute its
strategies to improve earnings following a challenging 2016.

Moody's note that higher than expected by Moody's leverage and less
than projected by Moody's free cash flow will result in a downgrade
and / or a change in the outlook.

Moody's took the following rating actions on Park-Ohio Industries
Incorporated:

Corporate Family Rating, Affirmed at B1

Probability of Default Rating, Affirmed at B1-PD

Speculative Grade Liquidity Rating, Affirmed at SGL-2

$350 Million Senior Unsecured Notes due 2027, Assigned at B3
(LGD5)

Outlook, Maintained at Stable

The B3 rating on the existing notes due 2021 is not affected and
will be withdrawn upon transaction closing.

RATINGS RATIONALE

Park-Ohio's B1 Corporate Family Rating ("CFR") reflects the
company's moderate size and cyclical end markets, balanced by a
broad product portfolio and a relatively diversified customer base.
Park-Ohio experienced a 13% revenue decline in FYE 2016 due in part
to Fiat Chrysler Automobiles N.V.'s decision to phase-out Chrysler
200 and Dodge Dart models in North America as well as Class 8 truck
production declines and weakness in client spending. Debt-to-EBITDA
leverage increased meaningfully because of the revenue and earnings
pressure and at 4.6x pro forma for the proposed refinancing weakly
positions Park-Ohio within the rating category. Moody's believes
that Park-Ohio's revenue will increase in the 1-2% range on an
organic basis in the next 12 months, driven by the improvement in
Park Ohio's end markets and new business wins. Moody's expects
Moody's adjusted debt-to-EBITDA leverage will decline to 3.8x-4.0x
range in the next 12-18 months as margins expand in an improved
operating environment. Park-Ohio's management follows a disciplined
financial policy and focuses primarily on bolt-on acquisitions.
Furthermore, Park-Ohio's rating is supported by a good liquidity
profile.

Park Ohio's SGL-2 Speculative Grade Liquidity Rating reflects
Moody's expectation of good liquidity, given the $64 million cash
on the balance sheet (as of FYE 12/31/2016 pro-forma for the
transaction) and positive projected free cash flow over the next 12
months. Park Ohio's approximately $200 million availability on the
new $350 million asset based lending revolver expiring in 2022
provides additional liquidity support. Pro-forma for the
transaction, the revolver will have approximately $70 million
outstanding. The asset based lending revolver is expected to have
springing debt service coverage covenant of 1.0x if the
availability falls below 12.5% of the domestic revolving
commitment. Moody's does not anticipate borrowings will trigger the
covenant requirement and expects the company to maintain a good
cushion under its new covenants.

Factors that could lead to an upgrade include sustained
debt-to-EBITDA leverage below 3.0x, while increasing the scale with
improved operating margins and considerably stronger free cash
flow.

Factors that could result in a downgrade include failure to reduce
and sustain debt-to-EBITDA leverage to 4.0x or lower, EBITA margins
materially below 7% or a deterioration in free cash flow or
liquidity.

The principal methodology used in these ratings was Global
Automotive Supplier Industry published in June 2016.

Headquartered in Cleveland, Ohio, Park-Ohio Industries Incorporated
("Park-Ohio") is an industrial supply chain logistics and
diversified manufacturing company with three primary business
segments: Supply Technologies; Assembly Components; and Engineered
Products. Revenues for the fiscal year end December 2016 were
approximately $1.3 billion.


PAUL NGUYEN: Demirci Buying Garden Grove for $1.85 Million
----------------------------------------------------------
Paul Chieu Nguyen asks the U.S. Bankruptcy Court for the Central
District of California to authorize the bidding procedures in
connection with the sale out of the ordinary course of business of
industrial real property located 10532 A Trask Avenue, Garden
Grove, California (APN 930-62-456), and 10532 B Trask Avenue,
Garden Grove, California 92843 (APN 930-62-457), to Selcuk Demirci
for $1,851,696 cash, subject to qualified overbid.

A hearing on the Motion is set for April 20, 2017 at 11:00 a.m.

On May 23, 2016, the Court entered an Order authorizing the joint
administration of the Debtor's case with the related case of In re
Trask Developers, LLC.  The Debtor's case has been designated as
the Lead Case.  

On May 23, 2016, the Court also entered an Order authorizing the
Debtor's employment of Voit Real Estate Services to serve as his
broker for the purpose of marketing the Property for sale.

On Dec. 1, 2016, the Court confirmed the Debtor and Trask's
("Debtors") First Amended Joint Chapter 11 Plan of Reorganization
(as Modified on Nov. 4, 2016).  The Joint Plan provides for payment
in full of all Allowed Claims of the Debtors' Estates, generated
from the sale and/or refinance of some or all of the Debtors'
industrial real property.

On Dec. 16, 2016, Trask obtained an Order of the Court approving
its Motion to Approve the Sale of the 10592 Property.  Escrow
closed in early January 2017, and Trask used the net proceeds to
pay down the secured claims of the Orange County Tax Collector ("OC
Tax") and American Plus Bank.  

On Jan. 25, 2017, the Debtor obtained an Order of the Court
approving his Motion to Approve the Sale of the 10552 Property.
Escrow is anticipated to close shortly and will generate
approximately $1,135,594 in net proceeds to pay down the OC Tax's
and Bank's claim.  Following the Effective Date of the Joint Plan,
the Debtor retained Randy Wind of The Wind Group Commercial Real
Estate Advisors ("Broker"), to replace Voit as the listing agent
for the Property and for the 10632 Trask Avenue property.

Based on the proceeds generated from the sale of the 10592
property, and the anticipated proceeds from the sale of the 10552
property, the Debtor anticipates the proposed Sale will generate
sufficient proceeds to satisfy all outstanding secured claims
against the 10532 Property in full, including the Bank's.
Moreover, the Debtor is actively working with the Broker to sell
the 10632 Property and believes there is more than adequate equity
in the 10632 Property to satisfy all other claims in full.

The Property is currently housing equipment and materials belonging
to the non-debtor related entity, Pacific Aerospace Machine, Inc.
("PAMI").  Accordingly, pursuant the terms of the Purchase
Agreement, and to avoid a delay in closing escrow, the Debtor,
acting through PAMI, will have the option to lease the Property
back at market rate for up to 30 days to allow time for PAMI to
remove any such equipment and materials.  At this time, it is
undetermined whether this provision will be exercised.

The proposed Sale to the Buyer is subject to approval of the Court,
the consent of American Plus Bank, and to qualified overbids.  The
Buyer has offered to purchase the Property for $1,851,696, cash,
and has already deposited $25,000 into escrow.  Upon the removal of
the Buyer's contingencies, the Buyer will deposit another $20,000
into escrow.  The Buyer will have 3 business days following the
entry of the Court's order approving the Motion to deposit the
remainder of the Purchase Price into escrow.

A copy of the Purchase Agreement attached to the Motion is
available for free at:

          http://bankrupt.com/misc/Paul_Nguyen_162_Sales.pdf

As noted, however, the sale of the Property is subject to overbid
pursuant to these Overbid Procedures:

Any party wishing to bid on the Property will advise the Debtor's
bankruptcy counsel of their intent to bid on the Property and the
amount of their overbid (which must be at least $50,000 more than
the current selling price of $1,851,696), and submit evidence of
the financial wherewithal to timely close the contemplated sale, by
no later than 12:00 p.m. (PST) on April 18, 2017.  Any overbids
subsequent to the $1,901,696 Initial Overbid will be in additional
increments of not less than $15,000, commencing with an Overbid
amount of $1,916,696.  All Overbids must be on the same terms and
conditions as the Purchase Agreement.  All Overbids will be
unconditional and not subject to any buyer contingencies.  All due
diligence is to be completed prior to the hearing, as the Sale is
on an "as is, where is" basis with no warranties, representations,
recourse, or contingencies of any kind.

Any Overbidder will submit a wire transfer in the amount of $45,000
to the Debtor's bankruptcy counsel's client trust account.  The Bid
Deposit must be delivered so that it is received by the Debtor's
bankruptcy counsel by no later than the Overbid Deadline.  In the
event of an Overbid, any party that is not deemed the "Winning
Bidder," will have their deposit refunded to them, except in the
event such deposit is forfeited pursuant to the terms set forth
below relating to "Back-Up Bidders."

Any Overbidder must provide Paul's bankruptcy counsel with evidence
of the proposed Overbidder's financial ability to pay the full
amount of the Overbid so that such evidence is received by the
Debtor's bankruptcy counsel no later than the Overbid Deadline.

If the Debtor timely receives a higher and better offer than the
offer submitted by the Buyer, an auction will be conducted at the
hearing set for the Motion, either in the courtroom or elsewhere,
as ordered by the Court.  All parties who have submitted timely
bids and otherwise satisfied the foregoing requirements will be
able to participate in the auction to be conducted at the hearing
on the Motion as is necessary in order to increase their bid.  The
Initial Overbid will be in the amount of $1,901,696 and any
subsequent Overbids will be in increments of $15,000.  The Debtor
will request authority to sell the Property to the bidder with the
highest Overbid, and for authority to sell the Property to the next
highest bidder if the Winning Bidder fails to perform.

The Winning Bidder's deposit will be applied toward the total
purchase price.  The Winning Bidder must tender the balance of the
total purchase price by wire transfer to the Debtor's bankruptcy
counsel's client trust account within 3 business days following
entry of the Court's order approving the Motion.  In the event that
the Winning Bidder does not tender the balance of the purchase
price by such date and/or close the sale in accordance with the
terms of the Purchase Agreement, (i) the sale to such buyer will be
deemed terminated and cancelled without further order of the court,
at the Debtor's election, (ii) the deposit and any subsequent
deposits will be forfeited to the bankruptcy estate, and (iii) the
Debtor will be authorized to accept the offer made by the Back-Up
Bidder and close the sale of the Property to such BackUp Bidder.
The Debtor reserves the right to reject any and all overbids that,
in its business judgment, are insufficient.

Any Overbidder's tender of the Bid Deposit to the Debtor's
bankruptcy counsel will serve as that Overbidder's agreement with
these proposed overbid procedures and the terms of sale of the
Property.

The Debtor submits that the Sale of the Property, based upon the
terms and conditions described, will benefit the Estate and its
creditors by maximizing the value of the Property in accordance
with, and as part of, implementation of the Joint Plan.
Accordingly, the Debtor asks the Court to authorize (i) the Sale of
the Property to the Buyer free and clear of all liens, claims, and
encumbrances for the total purchase price of $1,851,696, cash, or
to any person or entity who is an accepted Overbidder and the
eventual Winning Bidder; (ii) the payment of approved brokers'
commission (estimated to be $74,068), any association fees, and
fees and costs of the sale (estimated to be $18,500), directly from
the sale proceeds; (iii) the withholding and remittance of
estimated state income taxes arising from the Sale (estimated to be
$61,661); (iv) the payment of any undisputed real property tax
encumbering the Property (estimated to be $90,000); (v) the payment
of any undisputed IRS tax liens encumbering the Property (estimated
to be approximately $23,012 pursuant to the IRS's Proof of Claim
No. 2-1); (vi) the payment via wire transfer directly from escrow
to the Bank of any outstanding amounts owing under the Bank's
secured claim; (vii) the payment of all net sales proceeds, after
payment of the foregoing claims and interests, via wire transfer
directly from escrow to SulmeyerKupetz, to pay, to the extent of
available funds, SulmeyerKupetz's outstanding administrative claim,
in accordance with Court's Confirmation Order and Final Fee Order
for all fees and costs approved pursuant to the Final Fee Order.
Additionally, to the extent of available funds, to authorize and
direct payment directly from escrow to SulmeyerKupetz, for all fees
and costs incurred postEffective Date through and including close
of escrow on the Property.

The Debtor asks that the Court waives the 14-day stay prescribed by
the Rule 6004(h) of the Federal Rules of Bankruptcy Procedure.  The
deadline to pay all secured claims in full is fast approaching and
waiver of the 14-day stay will help to avoid the potential for
default.

                 About Paul Chieu Nguyen

Paul Chieu Nguyen sought Chapter 11 protection (Bankr. C.D. Cal.
Case No. 16-11619) on April 15, 2016.  The petition was signed by
the Debtor.  The Debtor estimated assets and liabilities in the
range of $1,000,001 to $10 million.  The Debtor tapped David S
Kupetz, Esq., at Sulmeyer Kupetz as counsel.


PAWS AND CLAWS: Access to Cash Collateral in March Approved
-----------------------------------------------------------
The U.S. Bankruptcy Court for the Middle District of North Carolina
authorized Paws and Claws Pet Inn, LLC, to use cash collateral on
an interim basis through March 30, 2017.

A hearing on the Motion was held on March 2, 2017.

The Debtor leases a turn-key pet boarding and grooming facility
located at 5725 Normans Road, Rougemont, North Carolina to a tenant
who operates the Facility.

Key Star Capital Fund, LP, and Self-Help Ventures Fund have liens
upon the Debtor's real property, and upon the rents, proceeds and
profits derived therefrom which constitute cash collateral.

Key Star and Self-Help, respectively, will each have a continuing
post-petition lien and security interest in all property and
categories of property of the Debtor in which and of the same
priority as each said creditor held a similar, unavoidable lien as
of the Petition Date, and the proceeds thereof, whether acquired
prepetition or postpetition ("Post-petition Collateral"),
equivalent to a lien granted under Sections 364(c)(2) and (3) of
the Bankruptcy Code, but only to the extent of cash collateral used
for purposes other than adequate protection payments to either Key
Star or Self-Help, respectively.

The Debtor will not use cash collateral except to pay its ordinary,
necessary and reasonable postpetition operating expense and
administrative expenses necessary for the administration of this
estate, including the Debtor's reasonable attorneys' fees as
approved by the Court and quarterly fees, as set forth in the
Budget.

The Budget contemplates total expenses of $11,713 during the Dec.
1, 2016 to Feb. 28, 2017 period, and $14,949 for the month of March
2017.

The Debtor will maintain a Debtor-in-Possession account into which
it will deposit all rents and profits of the Property.

The Debtor will pay as adequate protection to Key Star pursuant to
11 U.S.C. Sections 361, 362 and 363 interest at the per diem rate
of $45 beginning on the Petition Date.  Adequate protection
payments will be made on or before the 10th of each month for the
payment of adequate protection for the preceding month.

The Debtor will pay as adequate protection to Self-Help pursuant to
11 U.S.C. Section Sections 361 and 363 interest at the per diem
rate of $20 beginning on the Petition Date.  Adequate protection
payments will be made on or before the 10th of each month for the
payment of adequate protection due the preceding month.

These initial payments for the period from the Petition Date
through the entry of the Order will be paid within 10 days of the
entry of the Order.

Nothing in the Order will be deemed to authorize or direct the
Debtor to pay any pre-petition debt.

The Debtor will pay all state, federal and ad valorem taxes as they
become due and will make all tax deposits and file all state and
federal returns on a timely basis.

A further hearing (which may be a final hearing) on the Motion is
set for March 30, 2017 at 11:00 a.m.

                About Paws and Claws Pet Inn

Paws and Claws Pet Inn, LLC, filed a Chapter 11 petition (Bankr.
M.D.N.C. Case No. 16-81010) on Nov. 14, 2016.  The petition was
signed by Patricia R. Williford, Member/Manager.  At the time of
filing, the Debtor had $500,000 to $1 million in estimated assets
and $100,000 to $500,000 in estimated liabilities.

The Debtor tapped James C. White, Esq. at the law office of Parry
Tyndall White, as bankruptcy counsel.  The Debtor tapped Donna Ray
Berkelhammer, Esq., at Berkelhammer Law PC, dba Legal Direction as
special counsel.


PRIME METALS: To Auction All Assets for at Least $10 Million
------------------------------------------------------------
Prime Metals & Alloys, Inc., asks the U.S. Bankruptcy Court for the
Western District of Pennsylvania to authorize the sale of
substantially all assets by auction for a bid of not less than
$10,000,000.

The parties who may hold liens, claims, and/or encumbrances against
the Assets are: (i) S&T Bank; (ii) Internal Revenue Service; (iii)
Department of Revenue Commonwealth of Pennsylvania; (iv) Monica L.
Jones; (v) Office of the United States Trustee; (vi) Hickman
Williams & Co,; and (vii) AMG Vanadium, LLC.

The Debtor began as a scrap-trading company and has grown to
manufacturing and providing alloys, ingots, specialty scrap
materials and customized scrap blends.  

The Debtor is proposing to sell substantially all of its assets,
including but not limited to: (i) real property interests owned by
the Debtor in Homer City, Pennsylvania, located at 101 Innovation
Drive, Homer City, Pennsylvania; (ii) accounts receivable; (iii)
inventory located at the Real Property and in transit and in the
possession of processors and other third parties, materials,
supplies, and packaging materials, if any; (iv) all personal
property, including but not being limited to leases and leasehold
interests, furniture, fixtures, office equipment, tolls, supplies,
vehicles, computers and telecommunication equipment, including but
not limited to hardware and software related thereto, and telephone
numbers; (v) all intellectual property; (vi) all rights under all
contracts and agreements related to the Business that the Buyer
designates for assumption and assignment; (vii) customer lists,
sales and marketing materials, mailing lists, marketing lists,
employee lists, and related information; (viii) all causes of
action, choses of action and rights of recovery, and counterclaims
and setoff rights where critical vendors are potentially the
adverse party; (ix) all intangible assets and goodwill of the
Business; (x) all books and records of the Business; and (xi) all
other assets and rights associated with or used by the Business
that are not specifically excluded.

Contemporaneously with the filing of the Sale Motion, the Debtor
will file Bid Procedures Motion, which, if approved by the Court,
will govern the bidding procedures on the Sale of the Assets, as
set forth.  The Bidding Procedures provide for an open and fair
auction of the Assets which will further ensure the arms' length
and good faith nature of this Sale by encouraging competitive
bidding by Qualified Bidders.

The Debtor, in an exercise of its sound business judgment, believes
that it is in the best interest of the bankruptcy estate, and the
creditors thereof, to sell the Assets for a bid of not less than
$10,000,000, and approve the Debtor's proposed disbursement of sale
proceeds.  As such, the Debtor requires the first bid at the
auction to be $10,000,000.

Prior to the Petition Date, the Debtor employed Strategic Advisors,
Inc. ("SAI") to market the Assets.  SAI has marketed the Debtor and
its Assets for approximately one year prior to the Petition Date.
The Debtor anticipates that several parties could bid at an Auction
and the Debtor now believes it is in the best interests of the
estate to file the Sale Motion.

The Sale of the Assets will be a sale in "as is, where is"
condition, without representations or warranties of any kind
whatsoever, and the participation of any Qualified Bidder in the
Sale process will constitute an agreement and representation that
the Qualified Bidder has inspected the Assets and is purchasing the
Assets solely on the basis of such inspections, and not as a result
of any representation of any kind whatsoever by the Debtor or any
agents or representative thereof, except as otherwise set forth.

The Debtor believes that the proposed Sale process is fair and
reasonable, and acceptance and approval of the same is in the best
interests of the Debtor's estate.  The Debtor anticipates that the
Closing Date on the Assets will occur no later than 30 days
following the Court's entry of the Sale Order.  Within 14 days of
the closing, the Debtor will file a Report of Sale.  Accordingly,
the Debtor asks the Court to approve the relief sought.

The Debtor also requests the authority to assume and assign the
executory contracts and unexpired leases to the Successful Bidder,
as designated by the Qualified Bidders in connection with Qualified
Bids submitted in accordance with the Bidding Procedures.

The Debtor seeks to close on the sale of the Assets as soon as all
of the conditions are met in the Sale Order.  As such, the Debtor
asks the Court to waive the stay provided in Rules 6004(h) and
6006(d) of the Federal Rules of Bankruptcy Procedure, and asks the
authorization to close the sale of the Assets immediately upon
entry of the Sale Order.

                  About Prime Metals & Alloys

Prime Metals & Alloys, Inc. began as a scrap-trading company and
has grown to manufacturing and providing alloys, ingots, specialty
scrap materials and customized scrap blends.  The company employs
68 men and women and provides invaluable benefits to the industry
and community in which the Debtor operates.

Prime Metals & Alloys, Inc. sought Chapter 11 protection (Bankr.
W.D. Pa. Case No. 17-70164) on March 2, 2017.  The petition was
signed by Richard Knupp, president.  Judge Jeffery A. Deller is
assigned to the case.

The Debtor estimated assets in the range of $1 million to $10
million and $10 million to $50 million in debt.

The Debtor tapped Kirk B. Burkley, Esq., Allison L. Carr, Esq.,
and
Daniel R. Schimizzi, Esq., at Bernstein-Burkley, P.C. as counsel.
H2R CPA LLC serves as its accountant.


RALSTON-LIPPINCOTT: Affiliates Tap Better Homes as Broker
---------------------------------------------------------
Lippincott-Ingrassia Funeral Home, Inc. and Lippincott Funeral
Chapel, Inc. seek court approval to hire a real estate broker.

In a filing with the U.S. Bankruptcy Court for the Southern
District of New York, the Debtors propose to hire Better Homes &
Gardens Real Estate Rand Realty in connection with the sale of
their real properties.

The firm will get a commission of 6% of the gross proceeds
generated from the sale of the properties located at 92 Main
Street, Chester, and 107 Murray Avenue, Goshen, New York.

John Biasi, an associate broker employed with Better Homes,
disclosed in a court filing that his firm does not represent any
interest adverse to the Debtors' bankruptcy estates.

The firm can be reached through:

     John Biasi
     Better Homes & Gardens
     Real Estate Rand Realty
     229 Route 32
     Central Valley, NY 10917

         About Ralston-Lippincott-Hasbrouck-Ingrassia
                        Funeral Home Inc.

Ralston-Lippincott-Hasbrouck-Ingrassia Funeral Home, Inc. and three
of its affiliates sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No. 17-35114) on January
26, 2017.  The petitions were signed by Anthony Ingrassia,
president.  

The cases are assigned to Judge Cecelia G. Morris.  The Debtors are
represented by Mike Pinsky, Esq., at Hayward, Parker, O'Leary &
Pinsky.  KKB&N CPA serves as accountant.
  
Ralston-Lippincott-Hasbrouck-Ingrassia disclosed assets at $1.28
million and liabilities at $1.11 million while Lippincott-Ingrassia
Funeral disclosed assets at $557,600 and liabilities at $422,138.

Ralston-Lippincott-Hasbrouck-Ingrassia, Lippincott-Ingrassia and
Lippincott Funeral Chapel own and operate affiliated funeral homes
in Orange County, New York.  Meanwhile, CKI owns improved real
estate in Greenwood Lake, New York.  The Greenwood Lake property is
rented to non-debtor affiliate Caitant, Inc., which operates the
property as an affiliated funeral home.


REGIS GALERIE: Court Extends Plan Filing Deadline to May 18
-----------------------------------------------------------
The Honorable Laurel E. Davis granted Regis Galerie, Inc.'s
request, extending the Debtor's exclusive plan filing period
through May 18, 2017 and its exclusive solicitation period through
July 17, 2017.

As previously reported by The Troubled Company Reporter, the Debtor
said it recently made a proposal to the landlord of the Grand Canal
Shoppes regarding a restructuring of their
Agreements.  The Landlord has agreed to extend the Debtor's time to
decide on the Agreements to the earlier of (i) June 9, 2017, or
(ii) the date of the entry of an order confirming a plan.  Once an
agreement has been reached, the Debtor said it will then be in a
position to move forward toward filing a plan of reorganization.

                 About Regis Galerie, Inc.

Regis Galerie, Inc., filed a chapter 11 petition (Bankr. D. Nev.
Case No. 16-14899) on Sept. 5, 2016.  The petition was signed by
Samuel Dweck, president.  

The Debtor is a retail seller of museum quality works of art,
luxurious home furnishing, fine jewelry and prestigious
collectibles.  The Debtor is third general family-owned and
operated business.

The Debtor is represented by Bryan M. Veillion, Esq., at Marquis
Aurbach Coffing, and Michael L. Gesas, Esq., at Arnstein & Lehr,
LLP.  The case is assigned to Judge Laurel E. Davis.  The Debtor
estimated assets and liabilities at $1 million to $10 million at
the time of the filing.


RELIANCE INTERMEDIATE: Moody's Puts Ba2 CFR on Review for Upgrade
-----------------------------------------------------------------
Moody's Investors Service placed Reliance Intermediate Holdings
LP's (Reliance) Ba2 corporate family rating, Ba2-PD probability of
default rating, and B1 secured notes rating on review for possible
upgrade as the company has agreed to be acquired by CKP (Canada)
Holdings Ltd. (unrated), a wholly-owned subsidiary of Cheung Kong
Property Holdings Ltd. (CKP, A2 stable), for an equity price of
about C$2.8 billion plus assumption of Reliance's debt. CKP is a
property developer based in Hong Kong, of which the Li family trust
is the largest shareholder. The transaction is subject to
regulatory approval.

"The review for upgrade was prompted by the possibility that
Reliance's credit profile will improve once it is acquired by CKP"
said Peter Adu, Moody's AVP.

On Review for Upgrade:

Corporate Family Rating, currently Ba2

Probability of Default Rating, currently Ba2-PD

US$375M Senior Secured Notes due 2023, currently B1 (LGD5)

Outlook Action:

Changed To Rating Under Review From Stable

RATINGS RATIONALE

The review will focus on Reliance's financial and business
strategies after its acquisition by CKP. Should Reliance's debt be
repaid, Moody's will withdraw all of the company's ratings. If not,
Moody's will evaluate, amongst other matters, any support
mechanisms from CKP, should they be provided.

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.

Reliance is the leader in residential water heater rentals in
Ontario, Canada with about 1.5 million rental units deployed. The
company also provides heating, ventilation, and air-conditioning
services. Revenue for the twelve months ended September 30, 2016
was about C$600 million. Reliance is headquartered in Toronto and
is currently owned by Alinda Capital Partners LLC.


RIDGE MANOR: Plan Confirmation Hearing on May 2
-----------------------------------------------
The Hon. Catherine Peek McEwen of the U.S. Bankruptcy Court for the
Middle District of Florida has conditionally approved Ridge Manor
Oaks, LLC's disclosure statement referring to the Debtor's plan of
reorganization.

The Court will conduct a hearing on May 2, 2017, at 10:30 a.m. to
consider the confirmation of the Plan.  Objections to the
Disclosure Statement and plan confirmation must be filed no later
than seven days prior to the hearing.

Written ballot accepting or rejecting the Plan must be filed no
later than eight days before the date of the Confirmation Hearing.


The plan proponent will file a ballot tabulation no later than 96
hours prior to the time set for the Confirmation Hearing.

All creditors and parties-in-interest that assert a claim against
the Debtor which arose after the filing of this case, including all
professionals seeking compensation from the estate of the Debtor
pursuant to Section 330 of the U.S. Bankruptcy Code, must file
motions or applications for the allowance of the claims with the
Court no later than 15 days after the entry of the March 27 court
order.

                     About Ridge Manor Oaks

Ridge Manor Oaks, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 16-09612) on Nov. 8,
2016.  The petition was signed by Robert L. Carson, manager.  

At the time of the filing, the Debtor disclosed $1.8 million in
assets and $2.47 million in liabilities.

David W. Steen, Esq., at David W. Steen P.A. serves as the Debtor's
legal counsel.


RIVER NORTH 414: Wants to Enter into Agreements with OP
-------------------------------------------------------
River North 414, LLC, asks the U.S. Bankruptcy Court for the
Northern District of Illinois to authorize it to perform under the
Letter Agreement, Release of Claims, and Occupancy Agreement with
O.P., L.L.C. for the occupancy of premises located at 414 North
Orleans St., Chicago, Illinois, from March 29, 2017 to May 31,
2017.

A hearing on the Motion is set for April 6, 2017, at 9:30 a.m.

On Sept. 13, 2013, the Debtor and OP entered into a Lease for
Premises where the Debtor operates a restaurant and lounge,
Reverie.  As a result of monetary defaults under the Lease, on May
1, 2015, the Debtor and OP, entered into License Agreement.

The License Agreement allowed the Debtor to occupy the Property on
a month-to-month basis and terminated the Debtor's possessory and
leasehold interests under the Lease.  Among other things, the
Debtor was required to cure its monetary defaults under the lease
as a condition to its continued use of the Property. The Debtor
submits that such defaults were cured and that it was, and remains,
substantially in compliance with the License Agreement.

On Feb. 21, 2017, OP filed the Motion for Relief from the Automatic
Stay, seeking to terminate the License Agreement "for cause" under
section 362(d)(1).  OP alleged that the Debtor would be unable to
confirm a plan while subject to the License Agreement, that the
Debtor had no equity in the Property, and that the Property was not
necessary for an effective reorganization under section 362(d)(2).

Since the Lift Stay Motion was filed, the Parties have engaged in
detailed negotiations aimed at a settlement under which the Debtor
would have the benefit of continued occupancy of the Property on a
longer-term basis. These negotiations have resulted in the
execution of several agreements, including the Letter Agreement,
the Release of Claims, and the Occupancy Agreement.

By the Motion, the Debtor asks authority to enter into the
Agreements and to provide the financial accommodations and releases
set forth therein.

Because the Occupancy Agreement modifies the terms of the Debtor's
occupancy of the Property, extends occupancy through May 31, 2018,
and requires the Debtor to expend funds, the Debtor asks authority
to expend such funds as necessary to satisfy the conditions of the
Letter Agreement and enter into the Occupancy Agreement.

The main terms of the Agreements are:

          a. Letter Agreement – Upon meeting certain conditions,
including: (i) the payment of $14,000 for incidental charges and
OP's enforcement costs and attorneys' fees under the License
Agreement; (ii) entry into the Release of Claims and the Principal
Release of Claims; (iii) the payment of a $30,000 security deposit
representing two months' occupancy payments ("Security Deposit");
(iv) continued payment of license payments under the License
Agreement up to June 1, 2017; (v) the payment of $15,000 for June
occupancy on May 31, 2017; and (v) confirmation of a plan of
reorganization on or before May 31, 2017, OP has agreed to enter
into the Occupancy Agreement, with a commencement date of June 1,
2017.

          b. Release of Claims – Under the agreement, the Debtor
agrees to release any claims it may have against OP, through the
date of execution of the
Letter Agreement.

          c. Occupancy Agreement – The Occupancy Agreement
extends and supersedes the License Agreement and allows the Debtor
to continue to use the Property and operate Reverie until May 31,
2018 in exchange for,inter alia, payment of the Security Deposit
and monthly occupancy payments in the amount of $15,000.

A copy of the Agreements attached to the Motion is available for
free at:

         http://bankrupt.com/misc/River_North_125_Sales.pdf

The Debtor has carefully considered the risks and potential costs
and benefits associated with litigating the Lift Stay Motion and
has determined that entry into the Agreements are in the best
interest of its bankruptcy estate.  Entry into the Agreements will
result in the Debtor's uninterrupted use of the Property for the
next 14 months, through May 31, 2018, which have a positive effect
on the Debtor's estate, and will provide the Debtor the ability to
generate cash flow necessary to make distributions on account of
its administrative, priority, and general unsecured claims.

The Debtor respectfully asks the entry of an order (i) approving
and authorizing Debtor to perform under (a) the Letter Agreement;
(b) the Occupancy Agreement; (c) the Release of Claims with O.P.,
L.L.C.; (ii)  authorizing the Debtor to expend the necessary funds
to satisfy its obligations under the Letter Agreement; and (iii)
shortening notice.

O.P. can be reached at:

          Jerry Lasky
          O.P., L.L.C.
          c/o Spectrum Real Estate Properties, Inc.
          414 N. Orleans, Suite 610
          Chicago, IL 60654

                     About River North 414

River North 414 LLC and Premium Themes, Inc., based in Chicago,
Illinois, sought Chapter 11 protection (Bankr. N.D Ill. Case Nos.
16-17324 and 16-17325) on May 24, 2016.  The petitions were signed
by Jesse T. Boyle, authorized officer.  The cases are assigned to
Judge Janet S. Baer.  The Debtors are represented by Thomas R.
Fawkes, Esq., at Goldstein & McClintock.  The Debtors estimated
$100,000 to $500,000 in assets and $1 million to $10 million in
liabilities at the time of the filing.


RL ENTERPRISES: Hires Ballstaedt Law Firm as Attorney
-----------------------------------------------------
RL Enterprises, LLC seeks authorization from the U.S. Bankruptcy
Court for the District of Nevada to employ Ballstaedt Law Firm as
attorney for the Debtor in Possession.

The Debtor requires the Law Firm to:

     a. institute, prosecute, or defend any contested matters
arising out of this bankruptcy proceeding in which the Debtor may
be a party;

     b. assist in the recovery and liquidation of estate assets,
and to assist in protecting and preserving the same when
necessary;

     c. assist in determining the priorities and statuses of claims
and in filing objections thereto when necessary;

     d. assist in preparation of a disclosure statement and Chapter
11 plan of reorganization; and;

     e. advise the Debtor and perform all other legal services for
the Debtor which may be or become necessary in this bankruptcy
proceeding.

The Firm will be paid at these hourly rates:

      Attorneys          $300
      Paralegals         $150

The Law Firm and Debtor have agreed to a retainer amount of
$3,717.00. The Law Firm received from the Debtor, prior to the
petition date, retainer in the amount of $3,717.00. $1,717.00 of
the retainer amount has been used to pay the court filing fee.

Seth D. Ballstaedt, Esq., principal of the Law Office of Ballstaedt
Law Firm, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtor and
its estates.

The Firm can be reached at:

      Seth D. Ballstaedt, Esq.
      Ballstaedt Law Firm
      9555 S. Eastern Ave., Suite 210
      Las Vegas, NV 89123
      Tel: (702)715-0000
      Fax: (702) 666-8215
      E-mail: seth@ballstaedtlaw.com

                About RL Enterprises, LLC

RL Enterprises, LLC filed a Chapter 11 bankruptcy petition (Bankr.
D.NV. Case No. 170271) on January 23, 2017.  The Hon. Mike K.
Nakagawa presides over the case. The Ballstaedt Law Firm
represents the Debtor as counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Roman
Libonao, president.



ROBINSON OUTDOOR: Taps S. Nosek, Y.Doose as Legal Counsel
---------------------------------------------------------
Robinson Outdoor Products, LLC seeks approval from the U.S.
Bankruptcy Court for the District of Minnesota to hire legal
counsel.

The Debtor proposes to hire Steven Nosek, Esq., and Yvonne Doose,
Esq., to assist in the preparation of a bankruptcy plan, and
provide other legal services related to its Chapter 11case.

Mr. Nosek and Ms. Doose will charge $300 per hour and $150 per
hour, respectively.

The proposed attorneys disclosed in court filings that they do not
hold any interest adverse to the Debtor or its bankruptcy estate.

Mr. Nosek maintains an office at:

     Steven B. Nosek, Esq.
     2855 Anthony Lane South, Suite 201
     St. Anthony, MN 55418
     Email: snosek@noseklawfirm.com

Ms. Doose maintains an office at:

     Yvonne R. Doose, Esq.
     900 Airport Road
     Princeton, MN 55371
     Email: ydoose@dooselawfirm.com

                 About Robinson Outdoor Products

Based in Cannon Falls, Minnesota, Robinson Outdoor Products, LLC
-- www.robinsonoutdoors.com -- designs and produces hunting apparel
for hunters.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Minn. Case No. 17-30904) on March 28, 2017.  The
petition was signed by Scott Shultz, president.  The case is
assigned to Judge William J. Fisher.

At the time of the filing, the Debtor estimated assets of less than
$50,000 and liabilities of $1 million to $10 million.


ROJO ONE: Kramer Buying Rojo Two Assets for $140K
-------------------------------------------------
Rojo Two, LLC, asks the U.S. Bankruptcy Court for the Eastern
District of Michigan to authorize the private sale of substantially
all assets to an entity to be formed, managed by Mr. Brian Kramer,
for $140,000, plus lease arrears of $16,578, past due water bill of
$9,823, 2016 winter and summer property taxes of $10,193, and 2016
principal shopping district fees of $2,015.

An order has been entered in the case directing the procedural
consolidation and joint administration of the chapter 11 cases of
Rojo One, LLC; Rojo Two, LLC; Rojo Four, LLC; Rojo Five, LLC; and
Rojo Six, LLC (Case No. 16-54348-mlo).

The Debtors' principal places of business assets are located in
Rochester, Michigan; Novi, Michigan; Sterling Heights, Michigan;
and Birmingham, Michigan.  The Debtors now have possession of their
assets and plan to manage the affairs of their estate as a debtor
in possession in accordance with 11 U.S.C. Sections 1107 and 1108.
The Debtors have all of the rights and powers of a trustee in
bankruptcy pursuant to 11 U.S.C. Section 1107(a).

Debtor Rojo One conducts business out of Novi, Michigan as Duel
Novi and operates as a dueling piano bar.  Debtor Rojo Two conducts
business out of Rochester, Michigan as Rojo Mexican Bistro and
operates as a restaurant.  Debtor Rojo Four conducts business out
of Sterling Heights, Michigan as Rojo Mexican Bistro and operates
as a restaurant.  Debtor Rojo Five conducts business out of
Birmingham, Michigan as Rojo Mexican Bistro and Sidecar Slider Bar
and operates as 2 restaurants.  Debtor Rojo Six conducts business
out of Novi, Michigan as Rojo Mexican Bistro and Michigan Beer
Company and operates as 2 restaurants.

Since July 2016, Thomas Hospitality Group was engaged by the Rojo
ownership to market the 5 existing restaurants.  Thomas Hospitality
specializes in restaurants, bars and nightclubs, and its employees
are specifically experienced in this industry and have personal
contacts with many of the key players in the hospitality industry.

Thomas Hospitality's marketing efforts have focused on presenting
each of the restaurant sites on its Web site.  Thomas Hospitality
then fields calls from people who have visited its site; have
executed a confidentiality agreement; and have discussed their
operational needs and locations of interest.  Parallel to the
marketing done through the Thomas Hospitality Web site,
advertisements are placed on Loopnet and on BizBuySell, a Web site
that focuses on businesses for sale that may not have a real estate
component, and advertisements are placed in the Detroit News.  

Thomas Hospitality performed a valuation report of the Debtor.  The
values as determined by Thomas Hospitality range from $77,000 to
$115,000 dependant on the type of sale.

On March 27, 2017, Rojo Two and the Purchaser entered into Letter
of Intent to Purchase.  The purchase price for the property is for
$140,000, plus lease arrears of $16,578, past due water bill of
$9,823, 2016 winter and summer property taxes of $10,193, and 2016
principal shopping district fees of $2,015.  The Purchase Price is
subject to increase or decrease on account of certain prorations
and adjustments customarily prorated between a purchaser and a
seller of similar assets.  The sale is contingent upon the transfer
of the liquor license.  The Purchaser has made a good faith deposit
in the amount of $5,000 which will be credited to the Purchase
Price at Closing.

Except for certain cost to be paid by the Purchaser pursuant to the
Agreement certain other costs to be paid by the Purchaser, the
Agreement requires that the Debtor deliver the Property to
Purchaser free and clear of all liens, claims, interests and
encumbrances.  The consummation of the proposed Sale to the
Purchaser is conditioned, among other things set forth the entry of
Sale Order approving the sale by the Court; assignment of the
existing lease to the Purchaser.

A copy of the Agreement and the valuation report attached to the
Motion is available for free at:

            http://bankrupt.com/misc/Rojo_One_155_Sales.pdf

The Debtor has concluded, in its business judgment, that the sale
of the property to the Buyer will result in the highest and best
value for the property, and that the sale of the property is in its
best interests, it's estate, and its creditors; therefore approval
of the sale and the Agreement is warranted.

The Debtor asks the authority to sell the property free and clear
of all liens, claims, interests and other encumbrances.  All liens,
claims, interests and other encumbrances in and against the
property will attach to the proceeds from the sale to the same
extent, priority and validity that existed on the Petition Date.

The Debtor asks that the Court waive the 14-day stay provision of
Federal Rule of Bankruptcy Procedure 6004(g).

                   About Rojo One, LLC

Rojo One, LLC and its four affiliates filed Chapter 11 petitions
(Bankr. E.D. Mich. Lead Case No. 16-54348) on Oct. 20, 2016.  The
petitions were signed by Daniel R. Linnen, sole member.  The
Debtors are represented by Aaron J. Scheinfield, Esq., at
Goldstein Bershad & Fried PC.

The Debtors' cases were procedurally consolidated and are jointly
administered.  The cases are assigned to Judge Maria L. Oxholm.

The Debtors each estimated assets at $0 to $50,000.  All the
Debtors, except for Rojo Five, estimated liabilities at $500,000
to $1 million.  Rojo Five estimated its liabilities at $1 million
to $10 million.


SALON MEDIA: Enters Purchase Agreement for Series A Preferred Stock
-------------------------------------------------------------------
On March 23, 2017, Salon Media Group, Inc. entered into a Purchase
Agreement with purchasers to issue and sell in a private placement
shares of the Company's Series A Mandatorily Convertible Voting
Preferred Stock. At a special meeting concluded on January 24,
2017, the Board of Directors approved the designation of the Series
A Preferred Stock. The Company has authorized the issuance and sale
in the Private Placement up to 2,417,471 shares of the Series A
Preferred Stock, at the purchase price of $1.24 per share.

The Company expects that the completion of the purchase and sale of
the shares of the Series A Preferred Stock will occur in three
stages, each a "Closing." As reported in the Company's Current
Report on Form 8-K, filed with the Securities and Exchange
Commission on January 27, 2017, the initial Closing was completed
on January 26, 2017. In the Initial Closing, the Company sold to
the Purchasers an aggregate of 805,824 shares of Series A Preferred
Stock for a total purchase price of $1 million. The purchase price
was paid either in cash or by delivery for cancellation of certain
demand promissory notes made by the Company to certain of the
Purchasers who had advanced funds to the Company in anticipation of
the Initial Closing.

The second Closing was completed on March 23, 2017. At the Second
Closing, the Company sold to the Purchasers an aggregate of 173,252
shares of Series A Preferred Stock for a total purchase price of
$0.215 million. The Second Closing included only investors who had
previously indicated interest in participating in the Private
Placement.

The final Closing shall occur no later than April 30, 2017, or as
soon thereafter as may be practicable. The Final Closing will
include only investors who have previously indicated interest in
participating in the Private Placement.

The Purchasers in the Initial and Second Closings included the
Company's Chief Executive Officer, Jordan Hoffner, and certain of
his family members, the Company's Chief Financial Officer,
Elizabeth Hambrecht, and the Company's director, William
Hambrecht.

The sale of the shares of Series A Preferred Stock pursuant to the
Purchase Agreement is being made in reliance upon an exemption from
the registration requirements of the Securities Act of 1933, as
amended, pursuant to Section 4(a)(2).

A full-text copy of the regulatory filing is available at:
https://is.gd/4j6MGS

                      About Salon Media

San Francisco, Calif.-based Salon Media Group (OTC BB: SLNM.OB) --
http://www.Salon.com/-- is an online news and social networking
company and an Internet publishing pioneer.

Salon Media reported a net loss of $1.96 million on $6.95 million
of net revenues for the year ended March 31, 2016, compared to a
net loss of $3.94 million on $4.94 million of net revenues for the
year ended March 31, 2015.

As of Sept. 30, 2016, the Company had $1.37 million in total
assets, $11.16 million in total liabilities and a total
stockholders' deficit of $9.78 million.

Burr Pilger Mayer, Inc., in San Francisco, California, issued a
"going concern" qualification on the consolidated financial
statements for the year ended March 31, 2016, citing that the
Company has suffered recurring losses and negative cash flows from
operations and has an accumulated deficit of $124.6 million as of
March 31, 2016.  These conditions raise substantial doubt about its
ability to continue as a going concern.


SECOND SIGHT MEDICAL: Gumbiner Savett Raises Going Concern Doubt
----------------------------------------------------------------
Second Sight Medical Products, Inc., filed with the U.S. Securities
and Exchange Commission its annual report on Form 10-K, disclosing
a net loss of $33.18 million on $3.98 million of net sales for the
year ended December 31, 2016, compared to a net loss of $20.01
million on $8.95 million of net sales for the year ended in 2015.

The Company's independent accountants Gumbiner Savett Inc. in Santa
Monica, Calif., states that the Company is subject to the risks and
uncertainties associated with a new business and has incurred
significant losses from operations since inception.  The Company's
operations are dependent upon it raising additional funds through
an equity offering or debt financing.  The Company has no committed
sources of capital and is not certain whether additional financing
will be available when needed on terms that are acceptable, if at
all.  These conditions raise substantial doubt about the Company's
ability to continue as a going concern.

The Company's balance sheet at December 31, 2016, showed total
assets of $16.81 million, total liabilities of $5.66 million, all
current, and a stockholders' equity of $11.15 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   http://bit.ly/2omcLcZ

           About Second Sight Medical Products, Inc.

Based in Sylmar, Calif., Second Sight Medical Products, Inc., is
engaged in developing, manufacturing and marketing prosthetic
devices that restore vision to blind individuals.  The Company's
product, the Argus II System, treats outer retinal degenerations,
such as retinitis pigmentosa (RP).  The Argus II System provides an
artificial form of vision that differs from the vision of people
with normal sight.


SECURED ASSETS: Selling Reno Condo Units 511 and 908 for $205K
--------------------------------------------------------------
Secured Assets Belvedere Towers, LLC, asks the U.S. Bankruptcy
Court for the District of Nevada to authorize the sale of
condominium units 511 and Unit 908, located within The Belvedere,
450 N. Arlington Ave., Reno, Nevada, to Deborah S. Baratta for
$130,000 and to Qizhi Li and Di Xiong for $75,000, respectively.

On Sept. 7, 2017, the Debtor signed a 6-month Exclusive Right to
Sell Contract with Mandie Jensen of Dickson Realty, Inc. for the
sale of the Debtor's condominium units at the Property.  On Jan.
17, 2017, the Debtor signed a new Exclusive Right to Sell Contract
with Dickson Realty for the sale of the Debtor's condominium units
at the Property.  The Debtor and Dickson Realty entered into
Exclusive Right to Sell Contract pertaining to the sale of Unit 511
and Unit 908 at the Property.

The Listing Agreement provides, subject to the Court's approval,
for a commission of 3% of the gross sales price of Unit 511 and
3.5% of the gross sales price of Unit 908 to be paid to Dickson
Realty, which commission will be due and payable only upon the
closing of an approved sale.

Three percent is the commission rate customarily charged by Ms.
Jensen and Dickson Realty when there is a buyer's agent
representing buyers to the sale.  Three and a half percent is the
commission rate customarily charged by Ms. Jensen and Dickson
Realty when there is no buyer's agent involved in the sale.

The Debtor asks an Order granting an application to employ Dickson
Realty to act as the Debtor's property broker to sell Unit 511 and
Unit 908 on the same terms and for all the same reasons as set
forth in prior sales motions.

On March 19, 2017, the Debtor finalized an agreement to sell Unit
511, APN 007-463-27, to Unit 511 Proposed Buyer for $130,000.

The salient terms of the proposed sale are:

          a. The offer is an all cash offer and the Proposed Buyer
will make a $1,000 Earnest Money Deposit;

          b. The Debtor will pay for title insurance and a $220
warranty contract and will pay for and complete up to $500 in
required repairs;

          c. The Debtor and the Proposed Buyer will share equally
in the escrow fee and transfer taxes;

          d. The Proposed Buyer will pay for a home inspection but
has waived appraisal and all other inspections;

          e. The Debtor and the Proposed Buyer will share equally
in all HOA transfer and set-up fees;

          f. The Debtor will pay all existing HOA assessments
levied;

          g. The Proposed Buyer will pay the .5% HOA buyer capital
contribution and all HOA assessments levied but not yet due;

          h. The Closing will be on April 20, 2017, subject to
Court approval;

          i. The sale is subject to possible overbid pursuant to
bidding procedures as set forth in the Motion; and

          j. A commission of 6% of the total purchase price will be
paid to the brokers from the proceeds of the sale.

On March 20, 2017, the Debtor finalized an agreement to sell Unit
908, APN 007- 465-24, to Unit 908 Proposed Buyers for $75,000, with
$6,000 to be contributed by the Debtor towards the Proposed Buyer's
recurring and non-recurring closing costs.

The salient terms of the proposed sale are:

          a. The offer is an all cash offer that is not contingent
on appraisal and the Proposed Buyers will make a $1,000 Earnest
Money Deposit;

          b. The Debtor will pay for an owner's title insurance
policy;

          c. The Debtor and the Proposed Buyers will share equally
in the escrow fee and transfer taxes;

          d. The Proposed Buyers have waived a warranty contract
and will pay for a home inspection;

          e. The Debtor and the Proposed Buyers will pay equally
all HOA transfer and set-up fees;

          f. The Debtor will pay all existing HOA assessments
levied;

          g. The Proposed Buyers will pay all HOA assessments
levied but not yet due and all other HOA fees related to the
transfer;

          h. The Closing will be within 5 days of Court approval;
and

          i. The sale is subject to possible overbid pursuant to
bidding procedures as set forth in the Motion.

A copy of the Agreements attached to the Motion is available for
free at:

      http://bankrupt.com/misc/Secured_Assets_388_Sales.pdf

The Debtor notes that because the Proposed Buyers do not have a
real estate agent, the total commission on the sale is only 3.5%
rather than 6%.

Belvedere Debt Holdings, LLC ("BDH") has a first priority security
interest in Unit 511 and Unit 908.   By virtue of a Judgment by
Confession recorded in 2014 by Woodburn & Wedge for past due
attorneys' fees, Woodburn & Wedge has a second priority security
interest in in Unit 511 and Unit 908.  The Debtor asks that the
Court approves the sale free and clear of all liens, claims and
encumbrances, with all liens to attach to the proceeds of sale,
which will be set aside in the Debtor's counsel's client trust
account until further order of the Court.

The Debtor respectfully asks that the Court approves these Bidding
Procedures for use in conducting the sale:

          a. Sale Hearing: A hearing will be conducted at the Court
at a date and time to be established by the Court.

          b. Opening Bid: The Unit 511 Proposed Buyer's and the
Unit 908 Proposed Buyers' offering price in the respective Purchase
Agreements will be the opening bids at the respective auctions.
The sales are to be approved for an amount not less than the
respective offer.

          c. Initial Overbid Increment: At least $2,000 or
comparable offer in the event of an overbid.  Subsequent bids will
be accepted in increments of $1,000.  The final purchase price will
be the highest qualified bid offered over the Opening Bid Price and
accepted at the auction.

          d. Closing: The Closing will take place as soon as
possible after the Court's order approving the Motion is entered,
including paying the balance of the purchase price and executing
all necessary documents, but in any event, no later than 7 days
after the Order(s) is entered.

The Debtor has entered into a settlement with BDH and BTM, LLC.
Among other things, the settlement contemplates that the Debtor
will sell units within specific time parameters from which it will
pay BDH's debt as well as other claims in this case.  The sale puts
the Debtor one step closer to implementing the settlement and
anticipated plan.  The Debtor believes that BDH is adequately
protected by its lienholder interest in all units owned by the
Debtor and BTM.  Accordingly, the Debtor asks that the Court
approves the sale free and clear of all liens, claims and
encumbrances, with all liens to attach to proceeds of sale and to
retain their order of priority, which will be held in the Debtor's
attorneys' client trust account pending further order of the Court.


The Debtor also asks the Court to order that the proposed sales are
not stayed pursuant to Fed. R. Bankr. Pro. 6004(h).  The Debtor
believes that closing as soon as possible after approval of this
sale meets the Proposed Buyers' expectations and allows for
immediate use of the proceeds, which is in the best interests of
creditors and the estate.

               About Secured Assets Belvedere Tower

Reno, Nevada-based Secured Assets Belvedere Tower, LLC, filed a
Chapter 11 petition (Bankr. D. Nev. Case No. 16-51162) on Sept.
19, 2016.  The petition was signed by Gregg Smith.  The Debtor is
represented by Elizabeth A. High, Esq., and Cecilia Lee, Esq., at
Davis Graham & Stubbs LLP.  The case is assigned to Judge Gregg W.
Zive.

The Debtor, a single asset real estate company, disclosed total
assets at $20.4 million and total liabilities at $18.5 million.


SEMINOLE TRACKS: Court Conditionally Approved Disclosure Statement
------------------------------------------------------------------
Judge Caryl E. Delano of the U.S. Bankruptcy Court for the Middle
District of Florida conditionally approved Seminole Tracks, Inc.'s
disclosure statement describing its plan of reorganization.

Any written objections to the Disclosure Statement shall be filed
and served no later than seven days prior to the date of the
hearing on confirmation.

The Court will conduct a hearing on confirmation of the Plan on
June 8, 2017, at 10:00 a.m. in Ft. Myers, FL - Room 4-117,
Courtroom E, U.S. Courthouse, 2110 First Street.

Parties in interest shall submit their written ballot accepting or
rejecting the Plan no later than eight days before the date of the
confirmation hearing.

Objections to confirmation shall be filed and served on no later
than seven 7 days before the date of the confirmation hearing.

In its amended order on the same date, the Court changed the venue
of the confirmation hearing to Tampa, FL - Courtroom 9A, Sam M.
Gibbons U.S Courthouse, 801 N. Florida Avenue.

                 About Seminole Tracks Inc.

Seminole Tracks, Inc., a Florida corporation, filed a Chapter 11
petition (Bankr. M.D. Fla. Case No. 16-10583) on December 13,
2016.
The Hon. Caryl E. Delano presides over the case.  Andrew M.
Brumby, at Shutts & Bowen LLP, serves as bankruptcy counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Fabio
Soldati, president.


SEQUOIA SENIOR: Disclosures OK'd; Plan Outline Hearing on April 28
------------------------------------------------------------------
Judge Alan Jaroslovsky of the U.S. Bankruptcy Court for the
Northern District of California approved Sequoia Senior Solutions,
Inc.'s disclosure statement referring to its plan of reorganization
filed on Feb.17, 2017 and amended on March 24, 2017.

April 21, 2017, is fixed as the last day for filing written
acceptances or rejections of the Plan

April 28, 2017, 9:00 a.m., at 99 South E Street, Santa Rosa,
California, is fixed for the hearing on confirmation of the Plan.

April 21, 2017, is fixed as the last day for filing and serving
pursuant written objections to confirmation of the Plan.

Under the amended plan, Class 2 claims are not impaired. The
contracts of holders of allowed Class 2 Claims shall be assumed by
the Debtor and shall be fully performed under the terms of the
Plan. The terms of the contract require that any contractual
deposit be applied to services provided or refunded to the
contracting customer upon termination of services. To the extent
that such services are not rendered and the deposit not refunded to
the holder, such holder shall be entitled to a Class 2 Claim and
priority for an amount up to and including the statutory limit as
provided in section 507(a)(7.

The Debtor shall continue to operate its business providing in-home
personal care services pursuant to existing and post- petition
contracts.

The administrative operations shall continue to be conducted from
the leased office space under the existing terms of the leases. The
Debtor shall continue to perform as required by the terms,
covenants and conditions of the said leases. The prepetition lease
for office space in Lakeport, California expired post- petition.
The Debtor has leased alternative office space in Lakeport and has
applied for an order of the Bankruptcy Court authorizing Debtor to
enter into the new lease. The Debtor has entered into an agreement
to expand the size of the leased office space in Petaluma,
California. The Debtor will request authority of the Bankruptcy
Court to enter into such new lease.

The Amended Disclosure Statement is available at:

     http://bankrupt.com/misc/canb16-11036-62.pdf

           About Sequoia Senior Solutions, Inc.

Sequoia Senior Solutions, Inc., filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Cal. Case No. 16-11036) on December 7, 2016,
disclosing under $1 million in both assets and liabilities. The
Debtor is represented by David N. Chandler, Esq., at the Law
Offices of David N. Chandler, Esq.


SLM CORP: Moody's Rates Proposed $200MM Unsecured Debt Ba2
----------------------------------------------------------
Moody's Investors Service assigned a Ba2 unsecured debt rating to
SLM Corporation's proposed $200 million unsecured debt offering. In
addition, Moody's affirmed SLM's Ba2 issuer, Ba3 (hyb) cumulative
preferred stock and B1 (hyb) non-cumulative preferred stock ratings
as well as Sallie Mae Bank's Baa2 long-term deposit rating and a
Ba2 issuer rating. The outlook for the ratings is stable.

RATINGS RATIONALE

The ratings reflect the company's solid profitability and strong
student loan origination franchise. These strengths are offset by
SLM's monoline concentration in private student loans, and evolving
funding structure

SLM is the largest originator of private education loans with a
more than 50% market share, despite its relatively small size in
relation to its two primary competitors Wells Fargo & Company (A2,
stable) and Discover Financial Services (Ba1, stable). The
increasing higher education enrollment and costs continue to drive
demand for private student loans.

However, with its single asset class concentration, the bank is
vulnerable to adverse developments in the private student loan
space, which is susceptible to legal, regulatory, and legislative
changes. The bank is also vulnerable to general macroeconomic
conditions, as the asset quality of private student loans like
other consumer loans is sensitive to employment fundamentals.

Brokered deposits make up approximately 50% of total deposits, one
of the highest levels of any bank that Moody's rates, which
constrains the bank's liquidity strength. Furthermore, the price
sensitivity of SLM's Internet retail deposits has not been tested
in a rising rate or stressed credit environment. In addition to
deposit funding, SLM currently finances itself through the ABS
market. While ABS financing provides the company with match
funding, it is confidence and price-sensitive secured funding. A
positive of the bank's funding profile is its high level of insured
deposits compared to traditional US regional banks.

SLM's ratings could be upgraded if its funding and liquidity
profile strengthens as a result of slower balance sheet growth and
a stronger deposit franchise such as by reducing its reliance on
brokered deposits, while maintaining solid and stable financial
performance. In addition, successfully accessing the unsecured debt
market, continued stability in accessing the securitization market,
along with diversifying into non-student loan asset classes would
be viewed positively.

SLM's ratings could be downgraded if its financial performance or
asset quality materially deteriorates. Negative ratings pressure
would also result from potential regulatory actions in the student
lending sector.

Ratings affected by action include:

SLM Corporation:

Outlook: stable affirmed

Unsecured debt: Ba2 assigned

Issuer: Ba2 affirmed

Preferred stock cumulative: Ba3 (hyb) affirmed

Preferred shelf non-cum: B1 (hyb) affirmed

Sallie Mae Bank:

Outlook: stable affirmed

Long-term deposit: Baa2 affirmed

Issuer: Ba2 affirmed

Short-term deposit: Prime-affirmed

Baseline Credit Assessment: ba1 affirmed

Adjusted Baseline Credit Assessment: ba1 affirmed

Long-term Counterparty Risk Assessment: Baa3(cr) affirmed

Short-term Counterparty Risk Assessment: P-3(cr) affirmed

The principal methodology used in these ratings was Banks published
in January 2016.


SLUSS & RAY: Can Use Cash Collateral Until June 30
--------------------------------------------------
Judge Dale L. Somers of the U.S. Bankruptcy Court District of
Kansas authorized Sluss & Ray LLC to use cash collateral on an
interim basis through June 30, 2017, only in the amount necessary
to sustain the Debtor's business operation prior to the Final
Hearing.

The Final Hearing is set for April 13, 2017 at 9:01 a.m.  The
Debtor will promptly mail copies of the Order (which will
constitute adequate notice of the Final Hearing) to all creditors
and parties in interest no later than 5:00 p.m. (CDST) on April 11,
2017.

The Interim Order approved the use Cash Collateral to pay expenses
of the business operation in accordance with the Budget for
calendar year 2017, up to amounts not to exceed 110% of the amounts
set forth in the Budget on a cumulative basis.

The Budget for the calendar year 2017 reflects total annual
expenses in the aggregate amount of $442,603.

The Debtor is authorized to use to make these necessary payments:

   a. Payroll expenses estimated in the amount of $4,000;

   b. Monthly payment for employment withholding taxes due on March
15, 2017 in the amount of $4,600;

   c. Sales taxes due on March 25, 2017 in the estimated amount of
$6,500;

   d. Franchise fee to AAMCO Transmission in the amount of $3,000;

   e. Rent for 703 North West Street in the amount of $2,000;

   f. Ongoing utility bills and software licenses for online repair
expenses, totaling $4,000;

   g. Adequate protection payment to Emprise Bank and Small
Business Administration due on March 11, 2017, in the amount of
$1,569;

   h. Payment to Lease Consultants in the amount of $450 per month
for equipment lease payments for tire mounting equipment and air
compressors;

   i. Health insurance in the amount of $2,000 per month;

   j. Worker's compensation insurance in the amount of $2,000 per
month;

   k. Merchant fees on credit card account in the estimated amount
of $2,000.

These parties may claim an interest upon its cash collateral
resources:

   a. Emprise Bank has a first security interest on all inventory,
chattel paper, accounts, equipment, general intangibles,
instruments and fixtures;

   b. ASSN Co. may claim an interest on all assets now owned or
hereafter acquired and wherever located;

   c. National Funding, Inc., may claim an interest on all
inventory, chattel paper, accounts, accounts receivable, equipment,
general intangibles, furniture and fixtures;

   d. Merchant Money Co. may claim an interest on all proceeds of
each future sale by the Debtor.

To protect the Emprise Bank from any diminution in value of its
interest in the Cash Collateral, the Debtor will provide adequate
protection to Emprise Bank.

Emprise Bank will receive:

   a. additional and replacement continuing valid, binding,
enforceable, non-avoidable and automatically perfected
post-petition security interests in and liens on any and all
presently owned and hereafter acquired personal property and all
other assets of the Debtor and its estate, together with any
proceeds thereof, including, without limitation, as set forth in
the loan documents;

   b. an allowed superpriority administrative expense claim in the
case and any successor case;

   c. postpetition non-default interest under 11 U.S.C. Section
506(b) to Emprise Bank on all cash collateral.

Except for the Carve Out, the Adequate Protection Superpriority
Claims of Emprise Bank will have priority over all administrative
expenses and unsecured claims against the Debtor and its estate,
now existing or hereafter arising, of any kind or nature
whatsoever.  Notwithstanding any provisions of the Interim Order,
no Adequate Protection Liens will attach to, and no Adequate
Protection Superpriority Claims will be recoverable from avoidance
actions prior to entry of a Final Order.

The Carve-Out means these amounts:

   a. statutory fees payable to the U.S. Trustee;

   b. attorneys' fees in the amount of $7,000 per month until
confirmation of the Plan;

   c. claims allowed by final order of the Court under Section
503(b) of the Bankruptcy Code that are incurred after the
conversion of the Chapter 11 case under Chapter 7 of the Bankruptcy
Code in an amount not to exceed $5,000; and

   d. up to $10,000 of other professional fees and disbursements
incurred by an Statutory Committee for professionals retained by
final order of the Court or for any certified public accountants
retained by the Debtor and appointed by the Court.

A copy of the Budget attached to the Emergency Interim Order is
available for free at:

    http://bankrupt.com/misc/ksb17-10301_46_Cash_Sluss_&_Ray.pdf

                    About Sluss & Ray LLC

Sluss & Ray LLC dba Amaco, d/b/a C & M Empire, LLC, d/b/a Aamcot,
LLC, d/b/a CCWRW, LLC, filed a Chapter 11 petition (Bankr. D. Kan.
Case No. 17-10301), on March 9, 2017.  The petition was signed by
Chad Raymond, Owner.  The case is assigned to Judge Dale L.
Somers.
The Debtor is represented by Edward J. Nazar, Esq. at Hinkle Law
Firm, L.L.C.  At the time of filing, the Debtor had $86,340 in
total assets and $1.22 million in total liabilities.


SOMERSET THOR: Trustee's Sale of Branchburg Property for $3M Okayed
-------------------------------------------------------------------
Judge Michael B. Kaplan of the U.S. Bankruptcy Court for the
District of New Jersey authorized the private sale of Valerie A.
Hamilton, the post-confirmation trustee for Somerset Thor Building
Realty Holding, L.P., of the Debtor's interest in certain parcels
of real property commonly known as 3421 Route 22, Branchburg, New
Jersey and personal property located thereon, to Cynzer
Properties-Edison, Inc., for $3,000,000.

The sale is free and clear of any and all Excluded Liabilities and
any "successor liability" Claims of any kind or nature whatsoever,
whether known or unknown and whether asserted or unasserted as of
the time of the Closing.

At Closing, the proceeds of the Sale will be utilized in the first
instance, and without further order or permission of the Court, to
pay the outstanding municipal liens that are on the property under
the Tax Sale Law as codified within N.J.S.A. 54:5-1 et. seq.  At
closing, directly from the closing proceeds, the closing agent will
pay to the municipal tax collector of the Township of Branchburg,
the statutory amount to redeem all outstanding tax sale
certificates and any other unpaid taxes on the subject property.

The Trustee will accept the redemption sums calculated by the
municipal tax collector as the amount to be paid to the
municipality and said sums will be accepted by the municipality and
all tax sale certificate holders in full payment of the outstanding
liens against the Lots as of the date of closing.  Upon the
redemption of the outstanding tax sale certificates, the lien
holders will surrender their tax sale certificates in the ordinary
course marked for cancellation, and said tax sale certificates will
be provided to the Trustee or her designee who may record same with
the County Clerk, thereby completing the redemption process.

In the event that the redemption monies are paid and the tax sale
certificates are not surrendered, marked cancelled and delivered to
the Trustee within 10 days of receipt of redemption monies, the
Order will cancel said municipal liens of record as if the tax sale
certificates were in fact marked cancelled and recorded with the
County Clerk.

The municipal tax collector's records will be revised to account
for all of the stated redemptions.  In the event that the sale
closes and the outstanding municipal liens are not paid in full at
closing, all unsatisfied municipal liens will survive the sale of
the property notwithstanding any other provision contained in the
Order.

The closing agent will pay the amount necessary to satisfy
Crusader's lien against the Building Lot directly from the closing
proceeds.  Crusader will deliver to the escrow agent all
documentation necessary to effectuate the discharge of its lien in
order to permit closing, with such discharge documentation to be
held by the closing agent pending Crusader's receipt of funds
necessary to satisfy its lien against the Building Lot in full.

Pursuant to D.N.J. LBR 6004-5, at Closing, and after the
satisfaction of the allowed secured claim of all lienholders, or
the payment into escrow of any disputed portion of a lienholder's
secured claim, the Trustee be and is hereby authorized, without
further order or permission of the Court, to utilize the proceeds
of the Sale to pay the commission that will become due upon Closing
to the Trustee's real estate broker, Zimmel Associates, in the
amount of 3% of the Purchase Price as compensation for the real
estate marketing rendered by the Broker to the Trustee in
connection with the marketing and Sale of the Lots, which
Commission is reasonable in all respects in light of the services
rendered by Zimmel Associates and the Purchase Price obtained for
the Lots and related personal property upon the Closing.

Except for Zimmel Associates, whose Commission the Trustee is
authorized to pay as provided in this Order, no brokers were
involved in consummation of the Sale and no broker's commissions
are due to any person or entity in connection with the Sale of the
Lots to Cyzner.

At closing, after satisfaction of all liens against the Lots,
including the municipal tax liens and the lien of Crusader, the
Trustee is authorized, but not required, to utilize the proceeds of
the Sale to satisfy the administrative claims due and owing to
Sharer Petree Brotz & Snyder and Sills Cummis & Gross, P.C. under
the confirmed Plan.

The Trustee and her professionals may file a request for
compensation and reimbursement of expenses within 30 days after the
date of Closing on the Sale.  At Closing, the net proceeds of the
Sale will be delivered to and held by the Trustee pending the
Court's determination of the Fee Applications and other
distributions to be made by the Trustee to the holders of allowed
claims under the Debtor's Plan.

Notwithstanding any provision in the Bankruptcy Rules to the
contrary: (i) the terms of the Order will be self-executing and
immediately effective and enforceable upon its entry; (ii) the
Trustee is not subject to any stay in the implementation,
enforcement or realization of the relief granted in this Order; and
(iii) the Trustee, in his discretion and without further delay, may
take any action and perform any act authorized under the Order.

Notwithstanding the provisions of Bankruptcy Rules 6004(h) or any
applicable provisions of the Local Rules, the Order will not be
stayed after the entry hereof, but will be effective and
enforceable immediately upon entry, and the 14-day stay provided in
Bankruptcy Rule 6004(h) is expressly waived and will not apply.

                    About Somerset Thor

Somerset Thor Building Realty Holdings, LP, based in Morristown,
NJ, filed a Chapter 11 petition (Bankr. D.N.J. Case No. 13-12660)
on Feb. 11, 2013.  The petition was signed by Lawrence S. Berger,
president of general partner and authorized agent.

In its petition, the Debtor estimated $1,000,001 to $10,000,000 in
assets and liabilities.  

Judge Novalyn L. Winfield presides over the case.  

Morris S. Bauer, Esq., at Norris McLaughlin & Marcus, PA, is
serving as bankruptcy counsel to the Debtor.





SOTO REEFER: Priority Claims to Get 100%, Plus 4.25%
-----------------------------------------------------
Soto Reefer Containers, Inc., filed with the U.S. Bankruptcy Court
for the District of Puerto Rico an amended disclosure statement
dated March 27, 2017, referring to the Debtor's plan of
reorganization filed by the Debtor on March 25, 2017.

The Amended Disclosure Statement included the treatment of priority
unsecured claims, including the claims filed by the Internal
Revenue Services, State Insurance Fund Corporation, PR Treasury
Department, and Municipio de Ceiba.

Internal Revenue Services. Priority claim of $21,214.97.  The
Debtor will commence payments to the IRS on the effective date of
the Plan and will be paid in full in monthly installments of not
less than $250.00 for the first 22 months commencing on June 2017
(approximate date of confirmation the Plan) up to March 2019 for a
total of $5,500.00, and $480 for the remaining 30 months commencing
on April 2019 for a total of $14,400.00. The remaining $1,314.97 to
cover the priority portion will be paid ahead on June 2017,
together with the first payment of $250.00.

State Insurance Fund Corporation. Priority claim of $6,031.90. The
Debtor shall commence payments to creditor on the effective date of
the Plan consisting of monthly payments of not less than $110.00
for the first 52 months commencing on June 2017 (approximate date
of confirmation of Plan). The remaining $311.90 to cover priority
portion will be paid ahead on June 2017, together with the first
payment of $110.00.

PR Treasury Department. Priority claim in the amount of $37,988.49
(POC #3). On the effective date of the Plan debtor shall pay in
full in monthly installments of not less than $550.00 for the first
22 months commencing on June 2017 (approximate date of confirmation
of the Plan) up to March 2019 for a total of $12,100.00, and
$880.00 for the next 29 months commencing on April 2019 for a total
of $25,520.00, and a last payment of $368.49 due on September
2021.

Municipio de Ceiba. Priority claim in the amount of $6,786.61. On
the effective date the Plan and the allowance of the amount owed,
such amount shall be paid in full in monthly installments of not
less than $110.00 for the first 52 months commencing on June 2017
(approximate confirmation of the Plan). The remaining $1,066.51 to
cover the priority portion will be paid at the end of the 52
months-period, September 2021, together with the last payment of
$110.00.

The principal balance on priority claims will bear an interest rate
of 4.25% per annum commencing
on the effective date of the plan, and will be paid in accordance
with section 1129(a)(9)(C) of the Code at the end of the five year
period from the order for relief, or as otherwise negotiated
directly in writing with the holder of the specific priority
claim.

The funds required to implement the Plan will come from income
derived by Debtor from its continued business operation.

The Disclosure Statement is available at:

            http://bankrupt.com/misc/prb16-07602-63.pdf

                         About Soto Reefer

Soto Reefer Containers, Inc., manages an electric container rental,
transportation, and repair business located at Carr. 3 KM 60.2,
Ceiba P.R. 00735.  The property on which the Debtor operates is
leased to Arnaldo Soto Russe, the Debtor's president and owner in
his personal character of the real property where the Debtor
operates.

The Debtor filed a Chapter 11 petition (Bankr. D.P.R. Case No.
16-07602) on Sept. 26, 2016, and is represented by Rosana Moreno
Rodriguez, Esq., at Moreno & Soltero Law Office, LLC.


SQUARE GROUP: Good Fortune Buying Personal Property for $2.25M
--------------------------------------------------------------
The Square Group, LLC, asks the U.S. Bankruptcy Court for the
Central District of California to authorize the sale of business
related personal property located at 8150 Garvey Avenue, Rosemead,
California ("Premises"), to Good Fortune Supermarket of CA3, LP for
$2,250,000, cash, subject to overbid.

A hearing on the Motion is set for April 19, 2017 at 2:00 p.m.

The Debtor operates its business at the Premises.  Rosemead Hwang,
LLC ("Landlord") leases the Premises to the Debtor pursuant to a
written Standard Multi-Tenant Shopping Center Lease-Net, dated
April 6, 2009.  

The primary asset of the Debtor is an operating grocery market
specializing in Asian foods.  The Debtor's business-related
property includes the lease, machinery, fixture, leasehold
improvements, licenses, customer and vendor lists, trade names and
logos, telephone and fax numbers, Web sites and URL names,
deposits, software, but excluding cash, cash equivalents, and
inventory.

While the Debtor was willing to include the inventory in the
proposed sale (at an additional price), the Buyer has indicated
that it is not interested in the inventory.  Consequently, an
arrangement was reached whereby the Debtor will have 60 days
following the close of escrow to dispose of the inventory, by sale,
return to the vendors, or otherwise.  These additional terms are
reflected in the document which effectuates a transfer of the
Lease, entitled Assignment, Assumption and Amendment of Lease and
Consent of Lessor ("Lease  Assignment").  The Lease Assignment also
includes changes to the terms of the Lease.  In order to close the
escrow, a number of conditions need to be addressed, and certain
claims will need to be paid.

Those conditions and claims are:

          a. From the proceeds of sale, the Landlord will be paid
from the proceeds of sale, the Landlord will be paid the sum of
$500,000, which represents a partial cure of the defaults under the
Lease.  This cash payment represents approximately 45% of the
arrearages.  The balance of the deferred rent payments will be
partially satisfied through a transaction whereby a designee of the
Landlord will receive all right, title and interest in and to the
ownership interests in Square 44, followed by a cancellation of the
debt owing by Square 44 to the Debtor.  The Debtor estimates that
this additional consideration is worth approximately $250,000, but
for purposes of the Motion will attribute to it the remaining face
value of the Square 44 Debt, or $650,000.

               Together the cash and membership components
represent a cure of approximately 88.5% of the amount owing to the
Landlord.  In keeping with an equanimical approach, the same
discount will be applied to all other claims that are to be paid
from the proceeds of sale, with the exception of county taxes.

          b. Early in the case, the Court established a procedure
to ascertain a list of claims entitled to treatment under the
Perishable Agriculture and Commodities Act ("PACA").  The Debtor
filed a motion for art order authorizing it to make distributions
to PACA claimants according to a final claims list ("PACA Claims
List").  The Court granted the motion on Oct. 29, 2015.  The amount
in the PACA Claims List totals $615,279.

               In reliance on the PACA Claims List, the Debtor,
with the consent of the Court, commenced payments to the PACA
claimants, and to date has paid a total of $315,000 in reduction of
the claims.  Additionally, one of the creditors on the PACA Claims
List, Advantage Produce, Inc., has informed the Debtor that its
PACA claim is actually $5,993 less than set forth on the PACA
Claims List.  The balance owing on PACA claims is therefore
$294,286 ("PACA Balance").  After applying an 11.5% discount, the
amount to be paid pro-rata to PACA Claimants from the proceeds of
sale is $260,443.

          c. East West Bank ("EWB") is the holder of a blanket
security interest against assets of the Debtor.  The debt owing to
EWB is guaranteed by Square 44, and according to EWB, by Loretta
Lee, the spouse of the managing member of the Debtor.  On the date
of the filing, the amount owing to EWB was approximately $811,435.

               The Debtor has been making payments to EWB since the
filing.  EWB claims that it is still owed approximately $820,000
after giving credit to the post-petition payments made.  This
amount however includes approximately $100,000 of default interest
and attorneys' fees of nearly $119,000.  After deduction of the
default interest and applying a further 11.5% discount, the amount
to be paid from the proceeds of sale to EWB is $637,200.

          d. Junior to the claim of EWB is one held by Haitai, a
vendor to the Debtor that was given a security interest in assets
of the Debtor as perfected by a UCC-1 filing.  This claim is now
held by Mack Lee who was assigned the claim after he paid Haitai
pursuant to an agreement reached during the pendency of the
bankruptcy case.  The amount owing on the Haitai claim is
approximately $65,000.  Using the same approach, this claim will be
paid in the amount of $57,525, representing 88.5% of the allowed
claim.

          e. The Debtor is aware of unsecured personal property
taxes for tax years 2014 and 2015 in the collective amount of
approximately $73,000.  For purposes of the Motion, Debtor presumes
that there are liens that encumber the assets to be sold and that
such liens secure claims of the County of Los Angeles for unsecured
personal property taxes in the approximate amount of$100,000.

The Debtor filed an application to employ Full House Realty on June
17, 2015 and was given an approximate 5-month listing to Oct. 30,
2015.  While several parties expressed interest in the market, no
written offers were received and the listing expired on Oct. 31,
2015.  Robinson Luo, under the moniker of Skyway Investment Corp.
presented an offer from J & C International Group, LLC (the
predecessor to the Buyer).  

The offer included a commission to be paid to Skyway as the broker
to the buyer, not the seller.  The commission proposed to be paid
upon closing of the sale was equal to 5% of the purchase price or
$112,500.  By reason of the substantial delay and the significant
costs attributable to such delay, the Debtor is prepared to pay to
Skyway a commission of $50,000 should the current buyer be the
successful purchaser at the hearing on the Motion and the escrow to
such buyer closes.  The Debtor will continue to make it known to
several other potential purchasers that the Property is for sale
with the goal to bring potential overbidders to the hearing.

The Property is to be sold and the assignment of the Lease is to be
made to the Buyer $2,250,000, cash, or to any person or entity who
appears at the hearing and submits a higher bid in accordance with
the proposed overbid procedures, which bid is acceptable to the
Debtor, and is approved by the Bankruptcy Court.

As part of the Motion, the Debtor proposes to sell the Property
free and clear of certain liens, claims, and interests, with such
liens, claims and interests to attach to the sales proceeds in the
same manner and priority as under applicable law, or to be
addressed as otherwise provided in this Motion.  The Property is
being sold on an "as is, where is" basis, with no warranties,
recourse, contingencies, or representations of any kind.

The approved Broker's commission of $50,000, and the fees and costs
of the sale chargeable to the Estate will be paid from the sale
proceeds.

From the remaining proceeds, these items will be paid at close of
escrow:

          a. Any taxes that encumber the Property, estimated at
$100,000;

          b. In partial cure of the defaults under the Lease, the
sum of $500,000;

          c. Subject to verification, the amount owing on EWB and
Haitai secured claims, estimated collectively to be approximately
$694,725 at closing, after taking into account the 11.5% deduction
addressed;

          d. The balance owing to the PACA claimants, equal to
$260,443 after taking into account the 11.5% deduction addressed,
which amount will be paid on a pro-rata basis in the same manner in
which payments have been made to date; and

          e. Balance of proceeds to be retained by the Estate,
subject to liens of record not satisfied from the proceeds of sale,
which liens will attach to the proceeds with the same priority,
force and extent as they attached to the Property.

The Lease is essential to operation of the market and sale of the
Property and is therefore vital to the package of assets to be
sold.  Accordingly, assuming and assigning the Lease is a condition
to the Sale and to ensure that the Property is sold for the highest
value and will maximize distributions to creditors.

A copy of the Agreement and Lease is available for free at:

  http://bankrupt.com/misc/The_Square_group_374_Sales.pdf

The proposed Sale to the Buyer or Qualified Overbidder is subject
to Court approval.  

The material terms of the Overbid Procedures are:

          a. Deposit: $67,500

          b. Lease Deposit: $241,126

          c. Initial Overbid: $2,275,000, cash

          d. Overbid Increment: $10,000

          e. Terms: Sale is on "as is, where is" basis with no
warranties, representations, recourse, or contingencies of any
kind.

If the Debtor timely receives from a Qualified Overbidder a higher
and better offer than the offer submitted by the Buyer, an auction
will be conducted at the hearing set for the Motion, either in the
Court or elsewhere, as ordered by the Court.  At the commencement
of the auction, the Debtor will announce the opening bid, which
will be the "Initial Qualified Overbid" that the Debtor determines,
in its sole discretion, is the highest and best Qualified Overbid.
During the auction, any Qualified Overbidder may submit an overbid
in excess ofthe last submitted overbid, provided such overbid is no
less than $10,000 more than the immediately preceding overbid.

In the event there are no overbids, the Sale should result in these
distributions and/or holdbacks in a segregated account:

          a. Sales Price: $2,250,000

          b. Selling Costs including brokers' commissions:
($60,000)

          c. Partial Cure of Lease: ($500,000)

          d. EWB: ($637,200)

          e. Haitai: ($57,525)

          f. PACA Claimants: ($260,443)

          g. Miscellaneous and Unanticipated Costs: ($10,000)

The Debtor has sound business reasons for entering into and seeking
consummation of the Sale.  The Debtor believes that the proposed
sale terms are fair and reasonable and the Sale should be approved
at this time.  Accordingly, the Debtor asks the Court to approve
the relief sought.

The Debtor believes there is cause to waive the 14-day stay
prescribed by Rule 6004(h) since a waiver of the 14-day stay period
will expedite the consummation of the Sale and a closing of the
Case.

                  About The Square Group, LLC
           
The Square Group, LLC, also known as The Square Supermarket, sought
Chapter 11 protection on (Bankr. C.D. Cal. Case No. 14-23806) on
July 21, 2014.  Judge Deborah J. Saltzman is assigned to the case.

The Debtor estimated assets and liabilities in the range of $1
million to $10 million.

The Debtor tapped Mark S Horoupian, Esq., Alan G. Tippie, Esq., and
Steven Werth, Esq., at SulmeyerKupetz as counsel.

The petition was signed by Mack Lee, managing member.


SQUARETWO FIN'L: Canada Case Recognized as Foreign Main Proceeding
------------------------------------------------------------------
The Ontario Superior Court of Justice Commercial List issued an
initial recognition order and supplemental order recognizing the
Chapter 11 proceedings of SquareTwo Financial Corporation and its
debtor-affiliates as a "foreign main proceeding", and recognizing
Square Two Financial Corporation as foreign representative of the
Debtors.

The foreign representative's head office is located at 6300 South
Syracuse Way, Suite 300, Centennial, CO, 80111.  The Debtors carry
on business in Canada through SquareTwo Canada Corporation, CCL
Financial Inc, Preferred Credit Resources Limited, and Metro Legal
Administration Services.

Counsel to the Debtors:

   Robin Spigel, Esq.
   Willkie Farr & Gallagher LLP
   787 Seventh Avenue
   New York, New York 10019
   Tel: (212) 728-8000
   Fax: (212) 728-8111
   Email: rspigel@willkie.com

Counsel to the foreign representative:

   D.J. Miller, Esq.
   Thornton Grout Finnigan LLP
   100 Wellington Street West, Suite 3200
   Toronto, Ontario M5K 1K7
   Tel: (416) 304-1616
   Fax: (416) 304-1313
   Email: djmiller@tgf.ca

Persons who wish to receive a copy of the recognition order or
obtain any further information in respect of the matters set forth
in the notice, should contact this counsel to the foreign
representative:

   Mitchell W. Grossell, Esq.
   Thornton Grout Finnigan LLP
   100 Wellington Street West, Suite 3200
   Toronto, Ontario M5K 1K7
   Tel: (416) 304-1616
   Fax: (416) 304-1313
   Email: mgrossell@tgf.ca

                    About SquareTwo Financial

SquareTwo Financial Services Corporation, et al.'s primary business
is to acquire, manage, and collect charged-off consumer and
commercial accounts receivable, which are accounts that credit
issuers have charged off as uncollectible, but that remain owed by
the borrower and subject to collection.

The Debtors filed for Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case No. 17-10659) on March 19, 2017.

The Debtors are represented by Matthew A. Feldman, Esq., Paul V.
Shalhoub, Esq., Robin Spigel, Esq., and Debra C. McElligott, Esq.,
at Willkie Farr & Gallagher LLP, in New York.  The Debtors' CCAA
Counsel is D.J. Miller, Esq., Asim Iqbal, Esq., and Mitch Grossell,
Esq., at Thornton Grout Finnigan LLP, in Toronto, Ontario.

The Debtors' Restructuring Advisor is Alixpartners, LLP; Investment
Bankers are Keefe, Bruyette & Woods, Inc., and Miller Buckfire &
Co.  The Debtors' claims and noticing agent is Prime Clerk LLC.

At the time of filing, the Debtors had estimated assets of $100
million to $500 million and estimated debts of $100 million to $500
million.

The petition was signed by J.B. Richardson, Jr., authorized
signatory.


SQUARETWO FINANCIAL: Hires Keefe Bruyette as Investment Bankers
---------------------------------------------------------------
SquareTwo Financial Services Corporation, et al. seek authorization
from the U.S. Bankruptcy Court for the Southern District of New
York to employ Keefe, Bruyette & Woods, Inc. and its affiliate
Miller Buckfire & Co., LLC as investment bankers, nunc pro tunc to
the March 19, 2017 petition date.

The Debtors require the Investment Bankers to:

   (a) advise and assist the Debtors in considering the
       desirability of the Transaction, and in arriving at
       definitive financial terms therefore;  

   (b) familiarize themselves to the extent appropriate and
       feasible with the business, operations, financial condition

       and prospects of the Company and the potential Buyers;  

   (c) advise and assist the Debtors in developing a general
       strategy for accomplishing the Transaction, including the
       structure of the Transaction and the possible price or
       price range that might reasonably be obtained by the
       Debtors in the Transaction;  

   (d) develop a list of Buyers in accordance with selection
       criteria to be developed by the Debtors with the advice of
       the Investment Bankers;

   (e) attempt to approach those Buyers which are approved by the
       Debtors to determine their receptiveness to a Transaction;

   (f) advise and assist the Debtors in the course of its
       negotiation of the Transaction and, if requested,
       participate directly in such negotiations.

The Debtors have agreed to pay the Investment Bankers the proposed
compensation set forth in the Engagement Letter:

    -- Monthly Services Fee: $50,000;

    -- Contingent Fee: 1.10% of the aggregate consideration in the

       event of a Transaction;

    -- Credits: In the event a Transaction is completed and the
       Contingent Fee is therefore due, the aggregate amount of
       the Monthly Services Fees, to the extent then-previously
       paid, will be credited against the Contingent Fee; and

    -- Expense Reimbursement. Reimbursement for all reasonable and

       documented out-of-pocket expenses and disbursements,
       including reasonable and documented fees and expenses of
       outside counsel, incurred in connection with this
       engagement; provided, however, that in no event shall such
       costs and expenses exceed $50,000 in the aggregate without
       the prior written consent of the Debtor’s Board.

Murat Tastan, managing director of Keefe Bruyette, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtors and their estates.

The Court will hold a hearing on the application on April 13, 2017,
at 2:00 p.m. Objections, if any, are due April 6, 2017, at 4:00
p.m.

Keefe Bruyette can be reached at:

       Murat Tastan
       KEEFE, BRUYETTE & WOODS, INC.
       787 Seventh Avenue
       New York, NY 10019
       Tel: (212) 887-7777

                 About SquareTwo Financial

SquareTwo Financial Services Corporation, et al.'s primary business
is to acquire, manage, and collect charged-off consumer and
commercial accounts receivable, which are accounts that credit
issuers have charged off as uncollectible, but that remain owed by
the borrower and subject to collection.

The Debtors filed for Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case No. 17-10659) on March 19, 2017.

The Debtors are represented by Matthew A. Feldman, Esq., Paul V.
Shalhoub, Esq., Robin Spigel, Esq., and Debra C. McElligott, Esq.,
at Willkie Farr & Gallagher LLP, in New York.  The Debtors' CCAA
Counsel is D.J. Miller, Esq., Asim Iqbal, Esq., and Mitch Grossell,
Esq., at Thornton Grout Finnigan LLP, in Toronto, Ontario.

The Debtors' Restructuring  Advisor is Alixpartners, LLP;
Investment Bankers are Keefe, Bruyette & Woods, Inc., and Miller
Buckfire & Co.  The Debtors' claims and noticing agent is Prime
Clerk LLC.

At the time of filing, the Debtors had estimated assets of $100
million to $500 million and estimated debts of $100 million to $500
million.

The petition was signed by J.B. Richardson, Jr., authorized
signatory.


SQUARETWO FINANCIAL: Taps Prime Clerk as Administrative Advisor
---------------------------------------------------------------
SquareTwo Financial Services Corporation, et al. seek authorization
from the U.S. Bankruptcy Court for the Southern District of New
York to employ Prime Clerk LLC as administrative advisor, nunc pro
tunc to the March 19, 2017 petition date.

The Debtors require Prime Clerk to:

   (a) assist with, among other things, solicitation, balloting
       and tabulation of votes, and prepare any related reports,
       as required in support of confirmation of a chapter 11
       plan, and in connection with such services, process
       requests for documents from parties in interest, including,

       if applicable, brokerage firms, bank back offices and
       institutional holders;

   (b) prepare an official ballot certification and, if necessary,

       testify in support of the ballot tabulation results;

   (c) assist with the preparation of the Debtors' schedules of
       assets and liabilities and statements of financial affairs
       and gather data in conjunction therewith, if necessary;

   (d) provide a confidential data room, if requested;  

   (e) manage and coordinate any distributions pursuant to a
       chapter 11 plan, if requested; and

   (f) provide such other processing, solicitation, balloting and
       other administrative services described in the Engagement
       Agreement, but not included in the Section 156(c)
       Application, as may be requested from time to time by the
       Debtors, the Court or the Office of the Clerk of the
       Bankruptcy Court (the "Clerk").

Prime Clerk will be reimbursed for reasonable out-of-pocket
expenses incurred.

Michael J. Frishberg, co-president and chief operating officer of
Prime Clerk, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and does not represent any interest adverse to the Debtors and
their estates.

The Court will hold a hearing on the application on April 13, 2017,
at 2:00 p.m. Objections, if any, are due April 6, 2017, at 4:00
p.m.

Prime Clerk can be reached at:

       Shai Waisman
       PRIME CLERK LLC
       830 3rd Avenue, 9th Floor
       New York, NY 10022
       Tel: (212) 257-5450
       E-mail: swaisman@primeclerk.com

                  About SquareTwo Financial

SquareTwo Financial Services Corporation, et al.'s primary business
is to acquire, manage, and collect charged-off consumer and
commercial accounts receivable, which are accounts that credit
issuers have charged off as uncollectible, but that remain owed by
the borrower and subject to collection.

The Debtors filed for Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case No. 17-10659) on March 19, 2017.

The Debtors are represented by Matthew A. Feldman, Esq., Paul V.
Shalhoub, Esq., Robin Spigel, Esq., and Debra C. McElligott, Esq.,
at Willkie Farr & Gallagher LLP, in New York.  The Debtors' CCAA
Counsel is D.J. Miller, Esq., Asim Iqbal, Esq., and Mitch Grossell,
Esq., at Thornton Grout Finnigan LLP, in Toronto, Ontario.

The Debtors' Restructuring  Advisor is Alixpartners, LLP;
Investment Bankers are Keefe, Bruyette & Woods, Inc., and Miller
Buckfire & Co.

The Debtors' Claims & Noticing Agent is Prime Clerk LLC.

At the time of filing, the Debtors had estimated assets of $100
million to $500 million and estimated debts of $100 million to $500
million.

The petition was signed by J.B. Richardson, Jr., authorized
signatory.



SQUARETWO FINANCIAL: Taps Thornton Grout as Canadian Counsel
------------------------------------------------------------
SquareTwo Financial Services Corporation, et al. seek authorization
from the U.S. Bankruptcy Court for the Southern District of New
York to employ Thornton Grout Finnigan LLP as Canadian insolvency
counsel, nunc pro tunc to the March 19, 2017 petition date.

The Debtors require Thornton Grout to:

   (a) prepare, on behalf of the Debtors, as debtors in
       possession, all necessary applications, motions, orders,
       reports and papers in connection with the Canadian
       Recognition Proceedings;

   (b) provide the Debtors with advice, represent the Debtors in
       the Canadian Recognition Proceedings and prepare all
       necessary documents on behalf of the Debtors in the area of

       insolvency law in connection with their restructuring
       efforts;

   (c) represent and advise the Debtors in negotiations with their

       lenders, other creditors, equity holders and other parties
       in interest in Canada;

   (d) appear before the Canadian courts on behalf of the Debtors;

       and

   (e) perform all other necessary or requested legal services in
       connection with the Canadian Recognition Proceedings.

Thornton Grout will be paid at these hourly rates:

       D.J. Miller, Partner            CAD850
       Leanne Williams, Partner        CAD750
       Asim Iqbal,
       Mid-level Associate             CAD475
       Mitch Grossell,
       Junior Associate                CAD375
       Partners                        CAD550-CAD1,025
       Associates                      CAD350-CAD675
       Law Clerks                      CAD300

Thornton Grout will also be reimbursed for reasonable out-of-pocket
expenses incurred.

As per the terms of the Engagement Letter, a retainer in the amount
of CAD48,895.75 was paid to Thornton Grout.

D.J. Miller, partner of Thornton Grout, assured the Court that the
firm is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code and does not represent any interest
adverse to the Debtors and their estates.

In accordance with Appendix B-Guidelines for Reviewing Applications
for Compensation and Reimbursement of Expenses Filed under 11
U.S.C. Sec. 330 for Attorneys in Larger Chapter 11 Cases, the
following is provided in response to the request for additional
information:

   -- Other than in connection with the chapter 11 cases, Thornton

      Grout did not represent the Debtors before the Petition
      Date.

   -- The Debtors have approved Thornton Grout's forecasted fees,
      and a budget and staffing plan for the period of March 19,
      2017 through May 31, 2017

The Court will hold a hearing on the application on April 13, 2017,
at 2:00 p.m. Objections, if any, are due April 6, 2017, at 4:00
p.m.

Thornton Grout can be reached at:

       D.J. Miller, Esq.
       THORNTON GROUT FINNIGAN LLP
       Toronto-Dominion Centre
       100 Wellington Street West
       Suite 3200, P.O. Box 329
       Toronto, ON Canada M5K 1K7
       Tel: (416) 304-0559
       Fax: (416) 304-1313
       E-mail: djmiller@tgf.ca

                 About SquareTwo Financial

SquareTwo Financial Services Corporation, et al.'s primary business
is to acquire, manage, and collect charged-off consumer and
commercial accounts receivable, which are accounts that credit
issuers have charged off as uncollectible, but that remain owed by
the borrower and subject to collection.

The Debtors filed for Chapter 11 bankruptcy protection (Bankr.
S.D.N.Y. Case No. 17-10659) on March 19, 2017.

The Debtors are represented by Matthew A. Feldman, Esq., Paul V.
Shalhoub, Esq., Robin Spigel, Esq., and Debra C. McElligott, Esq.,
at Willkie Farr & Gallagher LLP, in New York.  The Debtors' CCAA
Counsel is D.J. Miller, Esq., Asim Iqbal, Esq., and Mitch Grossell,

Esq., at Thornton Grout Finnigan LLP, in Toronto, Ontario.

The Debtors' Restructuring  Advisor is Alixpartners, LLP;
Investment Bankers are Keefe, Bruyette & Woods, Inc., and Miller
Buckfire & Co.  The Debtors' Claims and Noticing Agent is Prime
Clerk LLC.

At the time of filing, the Debtors had estimated assets of $100
million to $500 million and estimated debts of $100 million to $500
million.

The petition was signed by J.B. Richardson, Jr., authorized
signatory.



STG-FAIRWAY ACQUISITIONS: Moody's Cuts CFR to Caa2; Outlook Stable
------------------------------------------------------------------
Moody's Investors Service downgraded STG-Fairway Acquisitions,
Inc.'s Corporate Family Rating (CFR) to Caa2 from B3 and its
Probability of Default Rating to Caa2-PD from B3-PD. Concurrently,
Moody's downgraded the ratings on the company's first and second
lien credit facilities, to Caa1 from B2, and to Caa3 from Caa2,
respectively. The ratings outlook remains stable.

The downgrade to Caa2 reflects FADV's weaker-than-expected sales
performance and earnings erosion on top of its already-weak credit
metrics and the risk that the company may not be able to improve
its profitability and free cash flow meaningfully over the next
12-18 months. The downgrade also reflects the uncertainty
surrounding the company's ability to stabilize its business and
restore liquidity to levels appropriate for operations for a
company of its size.

Moody's took the following rating actions on STG-Fairway
Acquisitions, Inc.:

-- Corporate Family Rating, downgraded to Caa2 from B3

-- Probability of Default Rating, downgraded to Caa2-PD from B3-
    PD

-- $50 million senior secured first lien revolving credit
    facility due 2020, downgraded to Caa1 (LGD3) from B2 (LGD3)

-- $485 million (approximately $402 million outstanding) senior
    secured first lien term loan due 2022, downgraded to Caa1
    (LGD3) from B2 (LGD3)

-- $150 million senior secured second lien term loan due 2023,
    downgraded to Caa3 (LGD5) from Caa2 (LGD5)

-- Outlook, maintained at Stable

RATINGS RATIONALE

FADV's Caa2 CFR reflects the company's operating challenges in the
North American screening business, weak credit metrics and Moody's
expectation that liquidity sources will remain limited over the
next 12 months. The rating is further constrained by FADV's
relatively small size, narrow product focus, as well as the highly
competitive and fragmented market segment in which the company
operates. Moody's estimates that total debt-to-EBITDA (Moody's
adjusted) was around 7.8 times and EBITA-to-interest expense
(Moody's adjusted) at about 0.8 times as of December 31, 2016.
Moody's expects revenue growth to be negative over the next 12
months amid ongoing customer attrition related to FADV's prior
operational challenges from the integration as well as volume
weakness in the retail and financial services end markets. Customer
losses that occurred in 2015-2016 continue to be a drag on 2017
revenue as the impact of those losses can take up to 12 months to
fully wind-down. Similarly, there is a long ramp-up time required
before new customers wins can materially improve earnings. As a
result, Moody's expects leverage will remain above 7.5 times over
the next 12 to 18 months. FADV's cash is its primary source of
liquidity, which absent additional capital from the sponsor is
strained by limited and potentially negative free cash flow over
the next 12 months and minimal availability under the revolver
since borrowings in excess of $10 million would trigger a maximum
net leverage covenant that the company meaningfully exceeds.
Positively, FADV maintains a leading global position in a niche
market, end-user industry diversification with blue-chip customers,
and good revenue visibility as the services are deeply embedded
into clients' human resource functions and entail high switching
costs. FADV's services are also highly scalable with low fixed
costs and minimal maintenance capital expenditure requirements.

The stable rating outlook considers that the growth in demand for
North American screening services, from both financial services and
retail customers is likely to remain tepid limiting cash flow
improvement that would sufficiently strengthen FADV's liquidity.

The ratings could be downgraded if FADV's operating performance
deteriorates further and does not begin to improve in the second
half of fiscal 2017, resulting in a weaker than expected liquidity
position, or if the likelihood of a distressed exchange or other
form of default increases.

Given the operational challenges facing FADV and its weak credit
metrics, Moody's does not foresee an upgrade to the ratings in the
near term. However, the ratings could be upgraded if FADV
materially improves operating results by stabilizing its North
American base business, realizes benefits from productivity and
cost reduction initiatives, generates positive free cash flow on
sustained basis and reduces its debt-to-EBITDA (Moody's adjusted)
to below 7.0 times.

A portfolio company of Symphony Technology Group, FADV provides
screening and background-check services to a variety of industries,
including retail, industrial, professional services, finance,
staffing, and healthcare. FADV also provides tax-credit screening
for federal- and state-related tax incentive programs. The company
employs over 5,000 people with 26 offices across 14 countries.
Management reported revenues were approximately $417 million for
the twelve months ended December 31, 2016.

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.


SUMMIT MATERIALS: Moody's Hikes Corporate Family Rating to B1
-------------------------------------------------------------
Moody's Investors Service upgraded Summit Materials LLC's Corporate
Family Rating to B1 from B2. At the same time, Moody's upgraded
Summit's Probability of Default Rating to B1-PD from B2-PD, the
senior secured revolving credit facility to Ba2 from Ba3, the
senior secured term loan B to Ba2 from Ba3, and the senior
unsecured notes to B3 from Caa1. The Speculative Grade Liquidity
rating is affirmed at SGL-2 and the rating outlook is maintained
stable.

The following rating actions were taken:

Corporate Family Rating, upgraded to B1 from B2;

Probability of Default Rating, upgraded to B1-PD from B2-PD;

$235 million senior secured revolving credit facility due 2020,
upgraded to Ba2 (LGD-2) from Ba3 (LGD-2);

$650 million senior secured term loan B due 2022, upgraded to Ba2
(LGD-2) from Ba3 (LGD-2);

$250 million senior unsecured notes due 2022, upgraded to B3
(LGD-5) from Caa1 (LGD-5);

$650 million senior unsecured notes due 2023, upgraded to B3
(LGD-5) from Caa1 (LGD-5);

Speculative Grade Liquidity rating is affirmed at SGL-2

The rating outlook is stable.

RATINGS RATIONALE

The ratings upgrade reflects Summit's shift in financial policy and
its commitment to reduce adjusted debt-to-EBITDA. Given Summit's
current scale, its ability to generate free cash flow and the
company's stated intention to reduce debt leverage, Moody's expects
Summit to fund future acquisitions predominately with cash on hand
and sustain adjusted debt to EBITDA below 4.0x over the
intermediate term. Summit historically funded its acquisitions
primarily with debt capital, which temporarily diminished the
company's financial flexibility until it realized the full year
benefit of EBITDA contributions.

The rating upgrade also reflects the company's improved credit
profile. Over the past two years, Summit Materials has grown in
scale, expanded its geographic diversity from 16 states in 2014 to
21 states in 2016, and improved key credit metrics. Adjusted debt
to EBITDA has declined to 4.2x in FYE 2016 from 4.6x in FYE 2015,
and adjusted EBIT to interest has grown to 2.1x from 1.8x.
Acquisitions and modest organic growth have helped the company to
increase revenues to $1.6 billion in FYE 2016 from $1.4 billion FYE
2015, and Moody's expects that revenue in FYE 2017 will surpass
$1.7 billion. Operating margin improved to 12.6% in FYE 2016 from
11.1% in FYE 2015. Moody's expects further margin expansion as
volume and prices increase, consistent with Moody's positives
outlook for construction end markets.

The B1 Corporate Family Rating balances Summit's growing scale,
market positions, good operating margin, moderate leverage and
experienced management team against the company's acquisitive
growth model, risks associated with execution and integration,
geographic concentration in Texas, and exposure to cyclical
construction end markets. The B1 rating also reflects margin and
cash flow volatility, as well as fluctuation in leverage expected
through economic and construction cycles.

The stable outlook presumes that Summit will demonstrate organic
growth over the near-term, as evidenced by moderate increases in
organic operating margin. The outlook also presumes the company
will maintain adequate liquidity to support its acquisitions and
seasonal cash flows, and will reduce adjusted debt to EBITDA below
4.0x.

Moody's indicated that the ratings could be upgraded if Summit
demonstrates healthy, organic operating performance. In addition,
the ratings could be upgraded should the company reduce adjusted
debt leverage below 3.25X and achieve adjusted EBIT to interest
closer to 3.0X, both on a sustainable basis and inclusive of
Moody's standard adjustments.

Alternatively, Moody's stated the ratings could be downgraded
should Summit's organic operating performance decline such that
adjusted debt leverage increases beyond 4.0X, adjusted EBIT to
interest declines below 2.0X, or operating margin declines below
9%, all for an extended period. This could result from decreased
construction spending, economic weakness or employment of a more
aggressive acquisition funding strategy. The ratings could also be
downgraded should liquidity deteriorate, or the company employs
large share repurchases or other shareholder friendly activities.

The principal methodology used in these ratings was Building
Materials Industry published in January 2017.

Summit Materials LLC is a construction materials company primarily
operating in Texas (representing 25% of revenue for the year ended
2016), Kansas (14%), Utah (12%), and Missouri (12%). Summit is an
acquisition / roll-up vehicle in the construction materials space,
focusing on aggregates, cement, and related downstream products
such as ready mix concrete and asphalt, as well as related
construction services. The company serves private construction and
public infrastructure end markets which represented 63% and 37% of
total revenue, respectively. For the year ended 2016, the company
generated approximately $1.6 billion in revenue.


SUNEDISON INC: Deadline to File Claims Set for May 4
----------------------------------------------------
The U.S. Bankruptcy Court for the Southern District of New York set
May 4, 2017, at 5:00 p.m. (prevailing Eastern Time) as the deadline
for persons or entities to file proofs of claim against SunEdison
Inc. and its debtor-affiliates.

The Court also set June 14, 2017, at 5:00 p.m. (prevailing Eastern
Time) as last day for governmental units to file their claims
against the Debtors.

All proofs of claim must be submitted at these address:

a) if by mail:

   SunEdison Inc.
   Claims Processing Center
   c/o Prime Clerk LLC
   830 3rd Avenue, 3rd Floor
   New York, NY 10022

b) if delivered by hand:

   U.S. Bankruptcy Court for the Southern District of New York
   One Bowling Green, Room 534
   New York, NY 10004-1408

c) if filed electronically:
http://cases.primeclerk.com/sunedison/EPOC-index

                     About SunEdison, Inc.

SunEdison, Inc. (OTC PINK: SUNEQ), is a developer and seller of
photovoltaic energy solutions, an owner and operator of clean power
generation assets, and a global leader in the development,
manufacture and sale of silicon wafers to the semiconductor
industry.

On April 21, 2016, SunEdison, Inc., and 25 of its affiliates each
filed a Chapter 11 bankruptcy petition (Bankr. S.D.N.Y. Case Nos.
16-10991 to 16-11017).  Martin H. Truong, the senior vice
president, general counsel and secretary, signed the petitions.
The Debtors disclosed total assets of $20.7 billion and total debt
of $16.1 billion as of Sept. 30, 2015.

The Debtors have hired Skadden, Arps, Slate, Meagher & Flom LLP as
counsel, Togut, Segal & Segal LLP as conflicts counsel, Rothschild
Inc. as investment banker and financial advisor, McKinsey Recovery
& Transformation Services U.S., LLC, as restructuring advisors and
Prime Clerk LLC as claims and noticing agent.  The Debtors employed
PricewaterhouseCoopers LLP as financial advisors; and KPMG LLP as
their auditor and tax consultant.

SunEdison also has tapped Eversheds LLP as its special counsel for
Great Britain and the Middle East. Cohen & Gresser LLP has also
been retained as special counsel.

The Debtors retained Ernst &Young LLP to provide tax-related
services.  Keen-Summit Capital Partners LLC has been hired as real
estate advisor.  Binswanger of Texas, Inc. also has been retained
as real estate agent.

Sullivan & Cromwell LLP serves as counsel to TerraForm Power, Inc.,
and TerraForm Global, Inc.

An official committee of unsecured creditors has been appointed in
the case.  The Committee tapped Weil, Gotshal & Manges LLP as its
general bankruptcy counsel and Morrison & Foerster LLP as special
counsel.  Togut, Segal & Segal LLP and Kobre & Kim LLP serve as
conflicts counsel.  Alvarez & Marsal North America, LLC, serves as
the Committee's financial advisors.

Counsel to the administrative agent under the Debtors' prepetition
first lien credit agreement are Richard Levy, Esq., and Brad
Kotler, Esq., at Latham & Watkins.

Counsel to the administrative agent under the postpetition DIP
financing facility are Scott Greissman, Esq., and Elizabeth Feld,
Esq. at White & Case LLP.

Counsel to the Tranche B Lenders (as defined in the DIP credit
agreement) and the steering committee of the second lien creditors
are Arik Preis, Esq., and Naomi Moss, Esq., at Akin Gump Strauss
Hauer & Field, LLP.

Counsel to the administrative agent under the Debtors' prepetition
second lien credit agreement is Daniel S. Brown, Esq., at Pillsbury
Winthrop Shaw Pittman LLP.

The collateral trustee under the Debtors' prepetition second lien
credit agreement and the indenture trustee under each of the
Debtors' outstanding bond issuances, is represented by Marie C.
Pollio, Esq., at Shipman & Goodwin LLP.

Counsel to the ad hoc group of certain holders of the Debtors'
convertible senior notes is White & Case LLP's Tom Lauria, Esq.


TAMARACK DEVELOPMENT: Wants Plan Filing Extended Thru May 4
-----------------------------------------------------------
Tamarack Development Associates, LLC, asks the U.S. Bankruptcy
Court for the Western District of Michigan to grant it a 120-day
extension of its exclusive right to file a Chapter 11 plan until
May 4, 2017, and a similar extension of the time to solicit vote on
such plan until July 4, 2017.

The Debtor relates that it is in the process of formulating a Plan
of Reorganization, but needs additional time.

The Debtor notes that on January 20, 2017, Intervenors David
Steffey, Tim Cook and Tonya Cook filed a Motion to Dismiss.  The
Debtor filed a response to the Motion to Dismiss, as did the
Petitioning Creditors.  The Motion to Dismiss is currently pending
before the Court.

The Debtor says that while it may seem counterproductive to file a
plan while a Motion to Dismiss is pending, it intends to try to do
so.

The Debtor adds that with issues relating to the timing of the
Claims Bar Date on March 15, 2017, coming so close to the
expiration of the Exclusivity Period, it cannot file a Plan at the
moment.

The Debtor is in negotiations with several of its secured creditors
to modify the rights of those creditors to provide an enhanced
recovery for the other creditors.  Such negotiations are ongoing
and the Debtor will need additional time to finalize the
negotiations.

            About Tamarack Development Associates

An involuntary Chapter 11 petition was filed against Tamarack
Development Associates, LL (Bankr. W.D. Mich. Case No. 16-06117) on
Dec. 6, 2016.  The petition was filed by Comodore Homes LLC, FC
Real Estate Retirement Plan, and Howard Melam Family Limited.  The
petitioning creditors are represented by Frederick R. Bimber, Esq.,
at Frederick R. Bimber, P.C.  

On Jan. 3, 2017, the Debtor filed its response to the involuntary
petition, essentially consenting to the relief sought.  On Jan. 4,
2017, the Court entered its order for relief converting the Debtor
to a debtor under Chapter 11 of the Bankruptcy Code.

The case is assigned to Judge James W. Boyd.

The Debtor is operating its business as a debtor-in-possession
pursuant to Sec. 1107(a) and 1108 of the Bankruptcy Code.  No
request for appointment of a trustee or examiner has been made in
the Chapter 11 case and no statutory committees have been appointed
or designated.

The Debtor is represented by Robert F. Wardrop II, Esq., and Denise
D. Twinney, Esq. at Wardrop & Wardrop, P.C.


TERRAVIA HOLDINGS: Deloitte & Touche LLP Raises Going Concern Doubt
-------------------------------------------------------------------
TerraVia Holdings, Inc., filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K, disclosing a
net loss of $101.56 million on $18.48 million of total revenues for
the year ended December 31, 2016, compared to a net loss of $141.45
million on $22.85 million of total revenues for the year ended
December 31, 2015.

Deloitte & Touche LLP issued a "going concern" qualification on the
consolidated financial statements for the year ended December 31,
2016, citing that the Company has incurred recurring net losses and
negative cash flows from operations and expects significant
uncertainty in generating sufficient cash flow to meet its
obligations and sustain its operations, which raises substantial
doubt about its ability to continue as a going concern.

The Company's balance sheet at December 31, 2016, showed total
assets of $135.71 million, total liabilities of $192.30 million,
convertible preferred stock of $25.65 million, and a stockholders'
deficit of $82.25 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   http://bit.ly/2nVvkn2

                About TerraVia Holdings, Inc.

TerraVia Holdings, Inc., formerly Solazyme, Inc., is engaged in
creating food, nutrition and specialty ingredients from algae.  The
Company's platform uses microalgae to produce triglyceride oils,
proteins, fibers, micronutrients and other ingredients.  The
Company develops and commercializes products for specialty food and
nutrition ingredients, animal nutrition ingredients and specialty
personal care ingredients.


THAT FURNITURE: Taps Butwinick Law Office as Legal Counsel
----------------------------------------------------------
That Furniture Outlet, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of Minnesota to hire legal counsel.

The Debtor proposes to hire the Butwinick Law Office to give legal
advice related to its Chapter 11 case, negotiate with creditors,
assist in the preparation of a bankruptcy plan, and provide other
legal services.

Jeffrey Butwinick, Esq., the attorney who will be primarily
responsible for representing the Debtor, will charge an hourly rate
of $350.

Mr. Butwinick disclosed in a court filing that he does not hold or
represent any interest adverse to the Debtor.

The firm can be reached through:

     Jeffrey H. Butwinick, Esq.
     Butwinick Law Office
     3200 Metro Parkway, Suite 300
     Bloomington, MN 55425
     Email: jeff@butwinicklaw.com

                   About That Furniture Outlet

That Furniture Outlet -- http://www.thatfurnitureoutlet.com-- is a
small organization in the furniture companies industry located in
Minneapolis, Minnesota.  The Debtor filed a Chapter 11 petition
(Bankr. D. Minn. Case No. 17-40757), on March 19, 2017.  The
petition was signed by Andrew Johnson, president.  The case is
assigned to Judge Kathleen H. Sanberg.  At the time of the filing,
the Debtor estimated assets of less than $1 million and liabilities
of $1 million to $10 million.


TIVO CORPORATION: Moody's Revises Outlook Stable & Assigns Ba3 CFR
------------------------------------------------------------------
Moody's Investors Service assigned Tivo Corporation a Ba3 Corporate
Family Rating ("CFR"), a Ba3-PD Probability of Default Rating and
an SGL-2 speculative grade liquidity rating. These ratings were
previously assigned to Rovi Corporation, which became a subsidiary
of TiVo after the consummation of the merger. Rovi's ratings and
negative outlook were withdrawn. Moody's also affirmed Rovi
Solutions Corporation's and Rovi Guides, Inc.'s Ba2 senior secured
term loan B rating. Tivo's rating outlook is stable.

The outlook change to stable reflects Tivo's progress in securing
contract renewals, continued growth in cash and investment balances
in 2016 and progress with the merger integration and realization of
cost synergies.

RATINGS RATIONALE

Tivo's Ba3 CFR reflects its broad portfolio of interactive program
guide ("IPG") and digital video recorder ("DVR") related patents,
large installed base of global users and a high margin revenue
stream generated under multi-year licensing agreements. TiVo's
solid market position and broad coverage in the set-top box and
cloud based IPG and DVR markets, especially in North America, as
well as its focus on its core discovery and personalization
competencies, lend support to the rating. Rovi's acquisition of
Tivo broadened its intellectual property portfolio and should
provide for profitability growth through the realization of cost
synergies (estimated by management at $100 million by the end of
2018).

Though the company has made good progress in securing long term
contract renewals for certain customers (most recently DISH and
AT&T), the company still has significant contract expirations with
large customers over the next few years. Furthermore, there is
significant uncertainty regarding the company's ability to reach an
agreement with Comcast Corporation ("Comcast") over IP licenses
given the ongoing litigation between the two parties. Uncertainty
about this litigation exposure as well the risk that a settlement
could affect the pricing of other contracts with large customers
are key ratings risks.

The Ba3 rating is constrained by persistently high total debt to
EBITDA (just under 5x expected by year end 2017 on a Moody's
adjusted basis) as well as weak free cash flow to debt in the low
single digits expected in 2017 (after the recently instituted
dividend). The high leverage is partially mitigated by TiVo's
strong cash and investment balances of $439 million at FY end
December 31, 2016. Net leverage was about 3x at the end of 2016.

TiVo's SGL-2 speculative grade liquidity rating reflects Moody's
expectation of a good liquidity profile over the next year. TiVo's
sources of liquidity mainly comprise its cash and investment
balances of about $439 million at December 31, 2016 and projected
annual FCF of about $40 million for FY 2017 (after dividends).

The stable rating outlook reflects Moody's expectation that TiVo
will successfully manage contract renewals as well as the merger
integration, such that debt to EBITDA (on a Moody's adjusted basis)
improves to about 4.8x in FY 2017. It also assumes good liquidity
is maintained and the maintenance of balanced financial policies.

The ratings could be upgraded if the company demonstrates
consistent revenue and profitability growth and enters into long
term contracts with key customers such that debt-to-EBITDA and FCF
to debt are expected to be maintained below 4.0x and in excess of
15%, respectively. An upgrade would also require the company to
adhere to conservative financial policies and maintain a good
liquidity profile.

The ratings could be downgraded if the company i) fails to renew
contracts with major customers on favorable terms or incurs
significant litigation costs that pressures profitability or
liquidity, ii) engages in more aggressive financial policies or
iii) appears unlikely to sustain financial leverage below 5.0x.

The following ratings were assigned:

Issuer: TiVo Corporation

Corporate Family Rating - Ba3

Probability of Default Rating - Ba3-PD

Speculative Grade Liquidity Rating - SGL-2

Outlook, Stable

The following ratings were withdrawn:

Issuer: Rovi Corporation, a subsidiary of TiVo Corporation.

Corporate Family Rating - Ba3

Probability of Default Rating - Ba3-PD

Speculative Grade Liquidity Rating - SGL-2

Outlook, Negative

The following ratings were affirmed:

Co-Issuers: Rovi Solutions Corporation and Rovi Guides, Inc.

Senior Secured Term Loan B - Ba2 (LGD3)

Outlook, Stable

The principal methodology used in these ratings was Software
Industry published in December 2015.

TiVo Corporation's products and services enable content discovery
and advertising in the entertainment technology industry. The
Company has a leading patent portfolio covering aspects of content
discovery, digital video recording ("DVR") and video-on-demand
("VOD") functionality, multi-screen functionality, as well as
interactive applications and advertising, which are used in
deploying Interactive Program Guides ("IPG") and DVRs. TiVo
generated $649.1 million in revenue for FY December 31, 2016.


TRANS-LUX CORP: Inks Third Amedment to SCM Credit Agreement
-----------------------------------------------------------
Trans-Lux Corporation and its wholly-owned subsidiaries Trans-Lux
Display Corporation, Trans-Lux Midwest Corporation and Trans-Lux
Energy Corporation, as borrowers, entered into a Third Amendment to
Credit Agreement, effective as of July 12, 2016, with SCM Specialty
Finance Opportunities Fund, L.P. as lender, to provide for an
amendment to that certain Credit and Security Agreement with SCM,
dated July 12, 2016, as amended Sept. 8, 2016, and Feb. 14, 2017.
The Third Amendment to the Credit and Security Agreement modifies
the definition and calculation of EBITDA so that it does not
exclude the effect of the $462,065 gain recorded in July 2016 as a
result of the buyback of an aggregate of $353,000 8 1/4% Limited
Convertible Senior Subordinated Notes due 2012 and 9 1/2%
Subordinated Debentures due 2012.

The Third Amendment to the Credit Agreement is available for free
at https://is.gd/OK9hPN

                About Trans-Lux Corporation

Norwalk, Conn.-based Trans-Lux Corporation (NYSE Amex: TLX) is a
designer and manufacturer of digital signage display solutions for
the financial, sports and entertainment, gaming and leasing
markets.

Trans-Lux Corporation reported a net loss of $611,000 on $21.19
million of total revenues for the year ended Dec. 31, 2016,
compared to a net loss of $1.74 million on $23.56 million of total
revenues for the year ended Dec. 31, 2015.

As of Dec. 31, 2016, Trans-Lux had $13.41 million in total assets,
$14.69 million in total liabilities and a total stockholders'
deficit of $1.27 million.

Marcum LLP, in Hartford, CT, issued a "going concern" qualification
on the consolidated financial statements for the year ended Dec.
31, 2016, citing that the Company has suffered recurring losses
from operations and has a significant working capital deficiency
that raise substantial doubt about its ability to continue as a
going concern.  Further, the Company is in default of the indenture
agreements governing its outstanding 9 1/2% subordinated debentures
which were due in 2012 and its 8 1/4% limited convertible senior
subordinated notes which were due in 2012 so that the trustees or
holders of 25% of the outstanding Debentures and Notes have the
right to demand payment immediately.  Additionally, the Company has
a significant amount due to their pension plan over the next 12
months.


TVR INC: Wants Plan Filing Deadline Extended to July 10
-------------------------------------------------------
TVR Inc. asks the U.S. Bankruptcy Court for the Middle District of
Pennsylvania to extend its exclusive opportunity to propose a plan
until July 10, 2017.

The Debtor tells the Court that it has devoted its attention full
time to the rehabilitation of its business; has filed monthly
operating reports for October 2016 through March 2017 and is
current on the payment of administrative fees to the Office of the
U.S. Trustee.

TVR Inc. is represented by:

     John Fisher, Esq.
     126 South Main Street
     Pittston, PA 18640
     Tel No: 570-826-0481
     E-mail: fisherlawoffice@yahoo.com

           -- and --

     C. Stephen Gurdin, Jr., Esq.
     67-69 Public Square, Suite 501
     Wilkes-Barre PA 18701-2512
     Tel No: (570)826-0481
     Fax No: (570)822-7780
     E-mail: ECF@Gurdinlaw.com
   
                         About TVR Inc.

TVR, Inc. aka Joseph's Restaurant, sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Pa. Case No. 16-04183) on
Oct. 7, 2016.  The Debtor's business involves the operation of a
restaurant.  The Debtor hired John Fisher, Esq. as counsel and C
Stephen Gurdin, Jr., Esq., of Wilke-Barre PA as co-counsel.  Joseph
Flynn II serves as accountant.

                          *     *     *

On February 10, 2017, the Court entered an order setting the claims
bar date for May 11, 2017.


ULTRA RESOURCES: Moody's Affirms Ba2 Rating on New 1st Lien Loans
-----------------------------------------------------------------
Moody's Investors Service affirmed Ultra Resources, Inc.'s Ba2
ratings on each of its proposed first lien revolving credit
facility and term loan, the B2 ratings on its proposed senior
unsecured notes, as well as the B1 Corporate Family Rating (CFR)
and B1-PD Probability of Default Rating (PDR). The SGL-3
Speculative Grade Liquidity (SGL) Rating is unchanged. The rating
outlook is positive.

The affirmations follow Ultra's decision to upsize its proposed
term loan facility to $800 million from $600 million and decrease
the amount of the proposed senior unsecured notes due 2025 to $500
million from $700 million. There is no change to the amount of debt
being raised by the company as part of its bankruptcy exit
financing.

The following summarizes the ratings.

Issuer: Ultra Resources, Inc.

Ratings Affirmed:

-- Corporate Family Rating, Affirmed B1

-- Probability of Default Rating, Affirmed B1-PD

-- Senior Secured First Lien Revolving Credit Facility, Affirmed
    Ba2 (LGD2)

-- Senior Secured First Lien Term Loan, Affirmed Ba2 (LGD2)

-- Senior Unsecured Regular Bond/Debenture due 2022, Affirmed B2
    (LGD5)

-- Senior Unsecured Regular Bond/Debenture due 2025, Affirmed B2
    (LGD5)

Ratings Unchanged:

-- Speculative Grade Liquidity Rating, Unchanged at SGL-3

Outlook, Positive

RATINGS RATIONALE

The first lien secured revolving credit facility and first lien
secured term loan are rated Ba2, two notches above the B1 CFR, in
accordance with Moody's Loss-Given-Default (LGD) methodology,
reflecting the senior secured nature of the debt and more senior
priority claim on assets compared to the unsecured debt. The
proposed senior unsecured notes are rated B2, one notch below the
CFR, reflecting the lower priority of their claims relative to the
secured debt in Ultra's capital structure. Moody's believes the B2
ratings on the senior unsecured notes are more appropriate than the
rating suggested by the LGD methodology, reflecting the strong
asset coverage of debt despite the increased proportion of secured
debt in the capital structure, as a result of the term loan
increasing to $800 million from $600 million.

Ultra's B1 CFR reflects its debt burden when it exits from
bankruptcy, expected production volumes (company guidance of 132
mboe/d to 137 mboe/d in 2017) and competitive cost structure. Its
debt burden will be reduced through the bankruptcy process, but a
$400 million reserve account will be funded following emergence to
cover unsettled make-whole and interest payment claims. Ultra's
large, contiguous position in the Pinedale Field in Wyoming
provides a deep drilling inventory with significant future
development opportunities and meaningful proved developed (PD)
reserves value that exceeds the debt balance (post restructuring).
The B1 rating is further supported by management's operating
experience in the basin and a leveraged full-cycle ratio (LFCR)
that Moody's expects will be above 1.5x in 2017. Ultra's cost
structure improved during 2015-2016 as well costs declined, helping
to offset the impact of lower commodity prices on profit margins.

The rating is constrained by its geographic concentration of
reserves that are principally in a single basin and natural gas
production focus. Ultra's cash flows will be highly levered to weak
and range-bound natural gas prices. However, going forward an
active hedging program will limit volatility of cash flows. Ultra
plans to hedge at least 50% of planned production, and announced on
March 23rd that it had hedged approximately 119 Bcf, or nearly 50%
of remaining forecasted production guidance for 2017, for the
months of April 2017 through October 2017 at $3.17 per MMBtu.

Ultra's SGL-3 rating reflects adequate liquidity supported by
availability under its proposed revolving credit facility, and
anticipated improvements in operating cash flows into mid-2018 that
will be supported by an active hedging program. Following its exit
from bankruptcy, Moody's expects the new $400 million borrowing
base revolving credit facility will be undrawn, and Ultra will have
no unrestricted balance sheet cash following funding of the $400
million make-whole litigation reserve. However, claims totaling
approximately $225 million to be paid within 90 days of exiting
from bankruptcy may be funded with revolver drawings. As capital
spending ramps up, Moody's expects spending to be funded with cash
flow from operations.

The revolving credit facility has three financial covenants -- a
minimum EBITDAX to Interest Expense ratio of 2.5x, a minimum
Current Ratio of 1x, and a maximum Debt to EBITDAX ratio of 4.25x
through 2017 (stepping down to 4x beginning in first quarter 2018).
During an investment grade period, Ultra will also have to maintain
a minimum PV-9 to Net Debt ratio of 1.50x. Moody's anticipates
Ultra will maintain compliance with the covenants; however, the
headroom under the Debt to EBITDAX covenant will decline with the
step-down in the covenant test level in 2018. Substantially all of
the company's assets are pledged as security under the credit
facility, which limits the extent to which asset sales could
provide a source of additional liquidity. The next debt maturity
will be in 2022.

The positive outlook reflects the anticipated improvements in
Ultra's earnings and cash flow from operations as it increases
production. The ratings could be upgraded if Ultra maintains
retained cash flow (RCF) to debt above 30% while its leveraged
full-cycle ratio (LFCR) is above 1.5x. The ratings could be
downgraded if liquidity weakens materially or if RCF to debt is
expected remain below 20% for an extended period.

The principal methodology used in these ratings was Global
Independent Exploration and Production Industry published in
December 2011.

Ultra Resources, Inc., a wholly-owned subsidiary of Ultra Petroleum
Corp., is an independent exploration and production company
headquartered in Houston, Texas.


VERMILLION INC: Posts Fourth Quarter Total Revenue of $805,000
--------------------------------------------------------------
Vermillion, Inc., reported on its results for the fourth quarter
and full year ended Dec. 31, 2016.

"2016 marked a pivotal year for us with our first clinical utility
publication, ACOG guideline inclusion, international distribution
agreements, major reimbursement progress with Medicare, positive
medical policy coverage and in network payer agreements.  In
addition we cleared our 2nd generation product Overa (MIA2G) and
launched ASPiRA IVD.  We believe the stage is well set for
continued progress in 2017," stated Valerie Palmieri, president and
CEO of Vermillion, Inc.

Key Q4 2016 and Q1 2017 Developments:

   * December - Received an FDA Clarification Letter regarding
     OVA1 - Multivariate Index Assay (MIA) and Overa (MIA2G).  
     This letter was in reference to the Sept. 7, 2016, FDA Safety
     Communication advising women and their physicians against the

     use of ovarian cancer screening tests for asymptomatic women.
     The Clarification Letter, dated Dec. 21, 2016, from Jeffrey
     Shuren, M.D, J.D., Director: Center for Devices and
     Radiological Health at the FDA, agreed that the Safety
     Communication did not apply to Vermillion's FDA-cleared tests
     and further stated, "FDA cleared OVA1 (MIA) and Overa (MIA2G)
     as aids to further assess the likelihood that malignancy is
     present when the physician's independent clinical and
     radiological evaluation does not indicate malignancy.  The   

     intended uses of the two assays are the same-to help
     physicians more reliably identify which patients would
     benefit from consultation with or referral to a gynecologic
     oncologist.  OVA1 (MIA) and Overa (MIA2G) are indicated for
     women who present with an adnexal mass."

   * December - Received a Proprietary Laboratory Analyses code
    (#0003U) for Overa, Vermillion's second-generation FDA cleared
     Multivariate Index Assay test for determining the risk of
     ovarian cancer in a woman with a diagnosed pelvic mass, from
     the American Medical Association's CPT Editorial Panel.

   * January 9 - Announced that OVA1, Vermillion's first-
     generation Multivariate Index Assay, was included on the list
     of clinical diagnostic laboratory test procedure codes as one

     for which the Centers for Medicare & Medicaid Services would
     require reporting of private payer rates as part of the
     implementation of Protecting Access to Medicare Act of 2014
    (PAMA).  Future Medicare pricing of OVA1 is expected to be
     based on the weighted median of final private payer rates
     from January through June 2016.  New rates are scheduled to
     take effect on Jan. 1, 2018.  Currently, ASPiRA Labs
     reimbursement has been established by the local Medicare
     Administrative Contractor for OVA1.

   * February 17 - Completed a private placement of common stock
     and warrants with initial gross proceeds to the Company
     totaling $5.6 million.

   * March - Announced a contract for coverage of OVA1 with
     BlueCross BlueShield of Michigan, which serves over six
     million beneficiaries throughout Michigan and surrounding
     states, and receipt of out-of-state provider status with
     Medi-Cal, California's Medicaid program.

Q4 2016 Results

Total revenue in the fourth quarter of 2016 was $805,000 compared
to $361,000 in the same year-ago quarter.  The fourth quarter 2016
revenue included $680,000 from product sales of OVA1 by ASPiRA LABS
and $125,000 of service revenue from ASPiRA IVD.  All prior year
revenue was from product sales of OVA1 as ASPiRA IVD began
operations in June 2016, and thus there was no comparable service
revenue in the prior year.  Product revenue increased 88% in the
fourth quarter of 2016 compared to the prior year quarter.

OVA1 tests performed during the fourth quarter of 2016 decreased
11% to 2,258 compared to 2,529 OVA1 tests performed in the prior
year quarter.  Test volume has been stable in 2016 after an initial
volume loss associated with the transition of OVA1 testing from
Quest Diagnostics to ASPiRA LABS in August 2015.  Revenue on a per
test performed basis, however, increased to $301 in the fourth
quarter of 2016 compared to $143 in the fourth quarter of 2015.
This number compared to $257 in the third quarter of 2016 and has
increased five quarters sequentially, although approximately
$45,000 or $20 per test of the 2016 fourth quarter increase was
attributed to the resolution of billing issues with Novitas
(Medicare contractor).

Cost of product revenue for the fourth quarter of 2016 totaled
$458,000 and was consistent with the comparable prior year quarter.
In the fourth quarter of 2016, cost of service revenue totaled
$308,000 for ASPiRA IVD services.  

Total operating expenses in the fourth quarter of 2016 decreased to
$2.9 million from $4.9 million in the fourth quarter of 2015. The
41% decrease was primarily due to planned lower commercialization
costs and consulting expenses.  In addition, research and
development costs were lower as a result of the completion of our
collaboration agreement with The Johns Hopkins University School of
Medicine and clearance of Overa.

Net loss for the fourth quarter of 2016 was $2.8 million or $(0.05)
per share, as compared to a net loss of $5.0 million or $(0.10) per
share in the prior year quarter.

Full Year 2016 Financial Results

Total revenue for the full year 2016 was $2.6 million compared to
$2.2 million in the prior year.  Total revenue in 2016 was
comprised of $2.3 million in product revenue from OVA1 and $322,000
in service revenue from ASPiRA IVD.  Total revenue in 2015 was
comprised of $1.9 million in product revenue including a one-time
recognition of $163,000 in deferred revenue upon the signing of our
logistics agreement with Quest Diagnostics in March 2015 as well as
$316,000 in license revenue.

The Company's total OVA1 and Overa volume was 9,125 for 2016.  All
of the OVA1 and Overa tests were performed by ASPiRA LABS.  Total
OVA1 volume was 13,598 for 2015.  This was comprised of 8,937 tests
performed by Quest Diagnostics and 4,661 OVA1 tests performed by
ASPiRA LABS.  The 33% decrease in volume from 2015 to 2016 was due
primarily to the transition of OVA1 testing from Quest Diagnostics
to ASPiRA LABS.  Product revenue, however, increased 25% in 2016
compared to 2015 despite the decrease in volume due to gains in
average unit price in 2016 and as compared to the fixed fee per
test from Quest Diagnostics in 2015.

Service revenue was $322,000 for the year ended Dec. 31, 2016.
There was no service revenue in 2015 as ASPiRA IVD began operations
in 2016.  

Cost of product revenue for the full year 2016 decreased $335,000
or 15% compared to 2015.  Cost of product revenue for 2015 included
significant one-time costs associated with the cutover of volume
from Quest Diagnostics to ASPiRA LABS in August 2015.  Thus, cost
of product revenue in 2016 decreased compared to 2015 even though
ASPiRA LABS processed significantly more OVA1 tests in 2016
compared to 2015.

Cost of service revenue was $724,000 for the full year 2016.  There
was no cost of service revenue in 2015 as ASPiRA IVD did not
commence operations until June 2016.

Total operating expenses in 2016 were $14.9 million as compared to
$19.1 million in 2015.  The 22% decrease in expense was due
primarily to planned lower commercialization and consulting
expenses following the Company's February 2016 restructuring.  In
addition, research and development costs decreased after the
completion of the Company's collaboration with The Johns Hopkins
University School of Medicine and also due to lower personnel costs
following the clearance of Overa.  The decreases were partially
offset by start-up costs to launch ASPiRA IVD.

For the full year of 2016, net loss was $15.0 million or $(0.29)
per share as compared to a net loss of $19.1 million or $(0.41) per
share in 2015.

As of Dec. 31, 2016, cash and equivalents totaled $5.2 million.  In
February 2017, the Company received $5.6 million in gross proceeds
from its private placement of common stock and warrants. The
company utilized $2.8 million in cash in the fourth quarter of
2016.  The Company expects cash utilization to decrease further to
approximately $2.6 million in the first quarter of 2017, net of
offering proceeds and expenses.  The Company's plan for cash
utilization to continue to decrease in the second quarter of 2017
with a goal of reducing our cash utilization to under $2.0 million
per quarter over the balance of 2017.

A full-text copy of the press release is available for free at:

                     https://is.gd/0UElUP

                       About Vermillion

Vermillion, Inc., is dedicated to the discovery, development and
commercialization of novel high-value diagnostic tests that help
physicians diagnose, treat and improve outcomes for patients.
Vermillion, along with its prestigious scientific collaborators,
has diagnostic programs in oncology, hematology, cardiology and
women's health.

Vermillion, Inc., filed for Chapter 11 bankruptcy protection
(Bankr. D. Del. Case No. 09-11091) on March 30, 2009.  Vermillion's
legal advisor in connection with its successful reorganization
efforts wass Paul, Hastings, Janofsky & Walker LLP.   

Vermillion emerged from bankruptcy in January 2010.  The Plan
called for the Company to pay all claims in full and equity holders
to retain control of the Company.

Vermillion reported a net loss of $19.1 million on $2.17 million of
total revenue for the year ended Dec. 31, 2015, compared to a net
loss of $19.2 million on $2.52 million of total revenue for the
year ended Dec. 31, 2014.

As of Sept. 30, 2016, Vermillion had $10.68 million in total
assets, $4.39 million in total liabilities and $6.29 million in
total stockholders' equity.


VIDEOTRON LTEE: Moody's Rates New US$600MM Unsecured Notes Ba2
--------------------------------------------------------------
Moody's Investors Service rated Videotron Ltee's (Videotron, a
wholly-owned operating subsidiary of Quebecor Media Inc. (QMI; Ba2
stable)) new US$600 million senior unsecured notes Ba2. The
transaction has no ratings implications as it is a debt-for-debt
refinance and has negligible impact on QMI's 3.7x debt/EBITDA
(Moody's adjusted at 31 Dec16, net of hedging).

Ratings for instruments that will be repaid will be withdrawn in
due course (refer to Moody's policies relating to ratings
withdrawals). The following summarizes Moody's ratings and rating
actions for QMI, all of which are contingent upon Moody's review of
final documentation and no material change in previously advised
terms and conditions.

Issuer: Videotron Ltee

-- New US$600 million Senior Unsecured Regular Bond/Debenture,
    assigned Ba2 (LGD3)

Existing ratings and outlook

Issuer: Quebecor Media Inc.

-- Corporate Family Rating, Ba2

-- Probability of Default Rating, Ba2-PD

-- Speculative Grade Liquidity Rating, SGL-2

-- Outlook, Stable

-- Senior Secured Term Loan, Ba3 (LGD5)

-- Senior Unsecured Regular Bond/Debenture, B1 (LGD6)

Issuer: Videotron Ltee

-- Senior Unsecured Regular Bond/Debenture, Ba2 (LGD3)

RATINGS RATIONALE

Quebecor Media's Ba2 CFR reflects Moody's expectation that QMI's
leverage of adjusted debt/EBITDA will normalize at about 3.5x
during 2018/2019 as modest growth of EBITDA continues, and
moderating capital and non-operating expenditures allow either debt
repayment, or the accumulation of cash that can be applied towards
strategic alternatives, effectively precluding material re-levering
as the company addresses a key minority shareholder's exit. QMI's
rating is supported by the growth potential of its facilities-based
wireless offering, and the growth, sustainability, and
recession-resistance of its cable-based broadband communications'
cash flow. The rating is constrained by the cost of buying out the
Caisse de depôt et placement du Quebec, increasing IPTV
competition, the potential of additional spectrum spending in
2018/2019, and the company's interest in buying an NHL hockey team
for Quebec City.

Moody's assesses QMI's liquidity as good (SGL-2) based on positive
free cash flow of approximately $300 million (Moody's adjusted), a
small cash position ($21 at 31Dec2016), about $1.1 billion of
unused bank lines and an expected absence of covenant compliance
issues.

Rating Outlook

The stable outlook reflects expectations that QMI's leverage of
debt/EBITDA will moderate towards 3.5x during 2018 (3.7x at 31Dec16
net of hedging); Moody's adjusted).

What Could Change the Rating - Up

If the company's business platform is stable, implying that growth
is to come primarily from organic sources, expectations of:

- Sustained debt/EBITDA leverage below ~3.25x (estimated 3.7x at
   31Dec16 net of hedging); and

- Sustained FCF/TD above 7.5% (estimated at 2% at 31Dec16 net of
   hedging).

What Could Change the Rating - Down

Expectations of:

- Sustained debt/EBITDA leverage above 3.75x (estimated 3.7x at
   31Dec16 net of hedging); or

- Sustained FCF/TD below 5% (estimated at 2% at 31Dec16).

Corporate Profile

Headquartered in Montreal, Canada, Quebecor Media Inc. (QMI), is a
holding company whose primary operations involve fixed-line and
wireless telecommunications via Videotron Ltee (about 97% of QMI's
EBITDA)), with secondary operations involving newspaper publishing
(QMI), television broadcasting (TVA Group Inc. (TVA)), music
production and distribution, sports, and entertainment.

The principal methodology used in this rating was Global Pay
Television - Cable and Direct-to-Home Satellite Operators published
in January 2017.


VINCHEM USA: Can Use KB Development Cash Collateral
---------------------------------------------------
Judge Catherine Peek McEwen of the U.S. Bankruptcy Court for the
Middle District of Florida authorized Vinchem USA Corp. to the cash
collateral of KB Development 1 Tampa, LLC, formerly known as KB
Development 1, LLC until further order of the Court to pay
necessary owner/operators, supplies, and ordinary business expenses
related to its operations.

The Debtor is authorized to use cash collateral to pay: (i) amounts
expressly authorized by the Court, including payments to the United
States Trustee for quarterly fees; (ii) the current and necessary
expenses set forth in the Budget, plus an amount not to exceed 10%
for each line item; and (iii) such additional amounts as may be
expressly approved in writing by the Secured Creditor.

The approved 6-month Budget projects operating expenses of $8,326
per month from April through September 2017.

A copy of the Budget attached to the Order is available for free
at:

http://bankrupt.com/misc/flmb8-17-01802_28_Cash_Vinchem_USA.pdf

Expenditures in excess of the line items in the Budget or not on
the Budget will not be deemed to be unauthorized use of cash
collateral, unless the recipient cannot establish that the expense
would be entitled to administrative expense priority if the
recipient had extended credit for the expenditure.  Expenditures in
excess of the line items in the Budget or not on the Budget may,
nonetheless, give rise to remedies in favor of the Secured
Creditor.

Commencing on April 15, 2017, and continuing on the 15th of each
month thereafter, the Debtor will tender monthly payments of $6,142
to the Secured Creditor.

Commencing on April 15, 2017, and continuing on the 15th of each
month thereafter, the Debtor will deposit 1/12th of its 2016 ad
valorem tax obligation into a Debtor-in-Possession bank account
specifically established for said purpose.

The Secured Creditor will have a perfected postpetition lien
against cash collateral to the same extent and with the same
validity and priority as the prepetition lien, without the need to
file or execute any document as may otherwise be required under
applicable non bankruptcy law.

The Debtor will maintain property and liability insurance coverage
in accordance with the obligations under the loan and security
documents with the Secured Creditor.
                       
               About Vinchem USA Corporation

Vinchem USA Corporation filed a Chapter 11 petition (Bankr. M.D.
Fla. Case No. 17-01802) on March 7, 2017.  The petition was signed
by Larry Nguyen, vice president.  

At the time of filing, the Debtor had $1.60 million in total
assets and $1.68 million in total liabilities.

Buddy D Ford, Esq. and Jonathan A Semach, Esq., at Buddy D. Ford,
P.A., are serving as bankruptcy counsel.

No trustee, examiner, or statutory committee has been appointed in
this case.


VITARGO GLOBAL: Seeks Interim Use of Cash Collateral Until Aug. 30
------------------------------------------------------------------
Vitargo Global Sciences, Inc., seeks approval from the U.S.
Bankruptcy Court for the Central District of California for the
interim use of cash collateral for a period through Aug. 30, 2017.

The Debtor further asks the Court to fix a final hearing on the use
of cash collateral, at which the Debtor will ask the Court to
extend its use of cash collateral for a period through Dec. 31,
2017, or such other date as the Court may fix.

Swecarb AB, the European-based supplier has obtained a writ of
attachment against the Debtor in the case entitled: Swecarb AB vs.
Vitargo Global Sciences, LLC, et al., filed in the Orange County
Superior Court, Central Justice Center, Case No.
30-2016-00883010-CU-BC-CJC.  Consequently, on March 11, 2017, a
writ has been submitted to the Debtor's corporate bank account at
California Bank and Trust, and over $56,000 in monies therein has
been suspended.  The writ also attached the Debtor's finished goods
and raw materials inventory, which if seized, would have
eviscerated the Debtor and its source of revenues.

Additionally, the Debtor has been the target of a cybercrime,
resulting in the fraudulent transfer of $38,000 to an entity/person
posing as one of the Debtor's distributor partners.

The Debtor contends that its business is its primary asset.  The
Debtor further contends that its asset is well managed and is
generating a positive cash flow.  The Debtor anticipates that this
trend will continue and improve over the next year, as reflected on
the Debtor's recent operating results and future projections.  The
Debtor believes that this will provide ample protection to its
Secured Creditors' interests.

The Secured Creditors will receive a replacement lien against
post-petition cash accounts, receivables and inventory, and the
proceeds thereof, to the same extent and priority as any duly
perfected and unavoidable liens in cash collateral, and limited to
the amount of any cash collateral of such Secured Creditor as of
the Petition Date, to such extent that any cash collateral of such
Secured Creditor is actually used by the Debtor.  However, the lien
will not reach new assets generated from Services.

Moreover, the Debtor will provide to the Secured Creditors all
interim statements and operating reports required to be submitted
to the Office of the U.S. Trustee, and monthly cash flow reports,
broken down by the expense line items contained in the Budget.

A full-text copy of the Debtor's Motion, dated March 28, 2017, is
available at https://is.gd/AxePPz

                About Vitargo Global Sciences

Vitargo Global Sciences, Inc., was initially formed as Vitargo
Global Sciences, LLC, in June 2013, a follow-along entity of GENr8,
Inc., a predecessor business to the Debtor. Conversion from LLC to
Inc. took place on September 2015.  The Company's line of business
includes manufacturing dry, condensed, and evaporated dairy
products.

Vitargo Global Sciences previously filed a Chapter 12 bankruptcy
petition in in Texas Northern Bankruptcy Court on May 5, 1992 (N.D.
Tex. Case No. 92-42174).

Vitargo Global Sciences, based in Irvine, California, filed a
Chapter 11 petition (Bankr. C.D. Cal. Case No. 17-10988) on March
15, 2017.  The petition was signed by Anthony Almada, chief
executive officer. In its petition, the Debtor estimated $1 million
to $10 million in both assets and liabilities. Judge Theodor Albert
presides over the case.  

Michael Jay Berger, Esq., at the Law Offices of Michael Jay Berger,
is serving as the Debtor's bankruptcy counsel.  Damian Moos, Esq.,
at Kang Spanos & Moos LLP, is the litigation counsel.


WATCO COMPANIES: Moody's Revises Outlook to Neg. & Affirms B1 CFR
-----------------------------------------------------------------
Moody's Investors Service changed the ratings outlook of railroad
service provider Watco Companies, L.L.C. to negative and affirmed
the company's B1 Corporate Family Rating ("CFR") and B1-PD
Probability of Default Rating ("PDR"). Concurrently, Moody's
affirmed the B3 rating of Watco's $400 million senior unsecured
notes due 2023.

RATINGS RATIONALE

The negative outlook reflects Moody's expectation that financial
leverage will remain high relative to the B1 CFR, despite Watco's
efforts over the last 12 to 18 months to strengthen its capital
structure. Moody's estimates that debt-to-EBITDA would be 6.3 times
in 2017, assuming no renewal of the federal income tax credit for
track maintenance expenditures, or 5.9 times excluding the debt
that resides at Watco Greensport, L.L.C. that is non-recourse to
Watco. Furthermore, these estimates assume that Watco will
successfully issue $100 million of additional common shares and
class C preferred shares, increasing the aggregate (gross) proceeds
from new equity raised since September 2016 to $225 million.

In addition to the very sizeable amount of debt that Watco carries,
the B1 CFR also takes into account the company's relatively thin
operating margins, moderating yet still substantial capital
expenditures and an increasing amount of dividends to holders of
common and preferred shares. The company's ability to reduce debt
meaningfully is further reduced by funding needs for smaller
acquisitions, even though management indicated that large
debt-funded acquisitions are halted until leverage has improved.
Offsetting some of these risks are Watco's position as the second
largest short line railroad operator with a diversified freight mix
and its growing number of port and terminal facilities.

Moody's considers Watco's liquidity adequate. Following the
completion of large infrastructure investments at Greens Port
Industrial Park in 2016, Moody's anticipates that free cash flow
will be break-even in 2017, after dividends. Importantly,
availability under Watco's revolving credit facility is
considerable, approximately $260 million at year-end 2016, and
there are no material debt maturities until 2020 when the credit
facility matures.

The $400 million senior unsecured notes due 2023 are rated B3, two
notches below the B1 CFR. This reflects the higher ranking in
Moody's Loss Given Default analysis of the $800 million revolving
credit facility that is secured by substantially all of the
company's assets.

The ratings could be upgraded if operating margins improve
materially, free cash flow is consistently positive and
debt-to-EBITDA is sustainably less than 4.5 times.

Ratings could be downgraded in the absence of steady progress
towards decreasing debt-to-EBITDA to less than 5.5 times, if
operating income margins were to decrease to less than 7.5%, or if
FFO-to-debt were to be less than 12.5%.

Outlook Actions:

Issuer: Watco Companies, L.L.C.

-- Outlook, Changed To Negative From Stable

Affirmations:

Issuer: Watco Companies, L.L.C.

-- Probability of Default Rating, Affirmed B1-PD

-- Corporate Family Rating, Affirmed B1

-- Senior Unsecured Regular Bond/Debenture, Affirmed B3 (LGD5)

The principal methodology used in these ratings was Global Surface
Transportation and Logistics Companies published in April 2013.

Watco Companies, L.L.C. is the second largest short line railroad
operator in the U.S. In addition to rail freight transportation
services, the company provides terminal and port services, supply
chain solutions, as well as rail car maintenance and repair
services through a joint venture with The Greenbrier Companies,
Inc. Reported revenues for the year 2016 were $638 million. Watco
Companies, L.L.C. is a privately held company.


WEST SEATTLE LODGE: Taps Vortman & Feinstein as Legal Counsel
-------------------------------------------------------------
West Seattle Lodge, LLC seeks approval from the U.S. Bankruptcy
Court for the Western District of Washington to hire legal
counsel.

The Debtor proposes to hire Vortman & Feinstein, P.S. to assist in
the preparation of a bankruptcy plan, negotiate with creditors, and
provide other legal services related to its Chapter 11 case.

Larry Feinstein, Esq., the attorney designated to represent the
Debtor, will charge an hourly rate of $425.

Mr. Feinstein does not have any connection with the Debtor or any
of its creditors, according to court filings.

Vortman & Feinstein can be reached through:

     Larry B. Feinstein, Esq.
     Vortman & Feinstein, P.S.
     520 Pike Street, Suite 2250
     Seattle, WA 98101
     Phone: 206-223-9595
     Fax: 206-386-5355
     Email: feinstein1947@gmail.com

                     About West Seattle Lodge

Based in Seattle, Washington, West Seattle Lodge LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. W.D.
Wash. Case No. 17-10842) on February 27, 2017.  The petition was
signed by Shawn Roten, manager.  The case is assigned to Judge
Timothy W. Dore.

At the time of the filing, the Debtor disclosed $54,891 in assets
and $1.16 million in liabilities.


WESTINGHOUSE ELECTRIC: April 7 Meeting Set to Form Creditors' Panel
-------------------------------------------------------------------
Andy Vara, Acting United States Trustee for Region 3, will hold an
organizational meeting on April 7, 2017, at 10:00 a.m. in the
bankruptcy case of Westinghouse Electric Company, LLC, et al.

The meeting will be held at:

               New York Marriott at the Brooklyn Bridge
               Northside Ballrooms
               333 Adams Street
               Brooklyn, New York 11201

The sole purpose of the meeting will be to form a committee or
committees of unsecured creditors in the Debtors' case.

The organizational meeting is not the meeting of creditors pursuant
to Section 341 of the Bankruptcy Code.  A representative of the
Debtor, however, may attend the Organizational Meeting, and provide
background information regarding the bankruptcy cases.

To increase participation in the Chapter 11 proceeding, Section
1102 of the Bankruptcy Code requires that the United States Trustee
appoint a committee of unsecured creditors as soon as practicable.
The Committee ordinarily consists of the persons, willing to serve,
that hold the seven largest unsecured claims against the debtor of
the kinds represented on the committee.

Section 1103 of the Bankruptcy Code provides that the Committee may
consult with the debtor, investigate the debtor and its business
operations and participate in the formulation of a plan of
reorganization.  The Committee may also perform other services as
are in the interests of the unsecured creditors whom it
represents.

                  About Westinghouse Electric

Headquartered in Cranberry Township, Pennsylvania, Westinghouse
Electric Company LLC -- http://www.westinghousenuclear.com/-- is a
U.S. based nuclear power company founded in 1999 that provides
design work and start-up help for new nuclear power plants and
makes many of the components.  Westinghouse manufactures and
supplies the commercial fuel products needed to run the plants, and
it offers training, engineering, maintenance, and quality
management services.  Almost 50% of nuclear power plants around the
world and about 60% of U.S. plants are based on Westinghouse's
technology.  Westinghouse has 12,000 employees worldwide.

On Oct. 16, 2006, Westinghouse Electric was sold for $5.4 billion
to a group comprising of Toshiba (77% share), partners The Shaw
Group (20% share), and Ishikawajima-Harima Heavy Industries Co.
Ltd. (3% share).  After purchasing part of Shaw's stake in 2013,
Japan-based conglomerate Toshiba obtained ownership of 87% of
Westinghouse.

Amid cost overruns at U.S. nuclear reactors it was building,
Westinghouse Electric Company LLC, along with 29 affiliates, filed
voluntary petitions for relief under Chapter 11 of the United
States Bankruptcy Code (Bankr. S.D.N.Y. Case No. 17-10751) on March
29, 2017, before the Honorable Michael E. Wiles.


WESTMORELAND COAL: FY 2016 Net Loss Down at $28.9 Million
---------------------------------------------------------
Westmoreland Coal Company filed with the Securities and Exchange
Commission its annual report on Form 10-K disclosing a net loss of
$28.87 million on $1.47 billion of revenues for the year ended Dec.
31, 2016, compared to a net loss of $219.09 million on $1.41
billion of revenues for the year ended Dec. 31, 2015.

As of Dec. 31, 2016, Westmoreland Coal had $1.58 billion in total
assets, $2.27 billion in total liabilities and a total deficit of
$690.11 million.

"We conduct our operations through subsidiaries.  We have
significant cash requirements to fund our debt obligations, ongoing
heritage health benefit costs, pension contributions, and corporate
overhead expenses.  The principal sources of cash that flow to the
parent company are distributions from our operating subsidiaries.
The cash at all of our subsidiaries is immediately available,
except Westmoreland Risk Management, Inc. ("WRMI"), the
Westmoreland San Juan Entities, and WMLP.  The cash at our captive
insurance entity, WRMI, is available to us through dividends and is
subject to maintaining a $250 thousand statutory minimum level of
capital.  The cash at the Westmoreland San Juan Entities is
governed as described in Note 10 - Debt And Lines Of Credit to the
consolidated financial statements.  The cash at WMLP may become
available to us through distributions under certain circumstances
described below under WMLP Series A Units and WMLP Series B Units,
but is not available to us on a regular basis.  We anticipate that
our cash from operations, cash on hand and available borrowing
capacity will be sufficient to meet our investing, financing, and
working capital requirements for the foreseeable future."

A full-text copy of the Form 10-K is available for free at:

                     https://is.gd/BJPPk8

               About Westmoreland Coal Company

Colorado Springs, Colo.-based Westmoreland Coal Company (NYSE
AMEX: WLB) -- http://www.westmoreland.com/-- is the oldest        

independent coal company in the United States.  The Company's coal
operations include coal mining in the Powder River Basin in
Montana and lignite mining operations in Montana, North Dakota and
Texas.  Its power operations include ownership of the two-unit
ROVA coal-fired power plant in North Carolina.

                       *     *     *

Moody's Investors Service at the end of February 2016 downgraded
the ratings of Westmoreland, including its corporate family rating
to 'Caa1' from 'B3'.

Standard & Poor's Ratings Services in March 2016 affirmed its 'B'
corporate credit rating on Westmoreland and revised the rating
outlook to "negative" from "stable".  "The negative outlook
reflects weaker-than-expected liquidity as a result of a
combination of exposure to a lower price environment and
difficult-to-secure favorable new volume commitments," said
Standard & Poor's credit analyst Vania Dimova.


WK CAPITAL: Asks Court to Extend Cash Collateral Use to May 31
--------------------------------------------------------------
WK Capital Enterprises, Inc., and its affiliated debtors request
the U.S. Bankruptcy Court for the District of Kansas to extend the
use of cash collateral.

Intrust Bank, N.A., agrees to extend authorization to the use of
cash collateral through May 31, 2017.

Pursuant to the Final Financing Order approving the Debtors'
initial motion for use of cash collateral, the Debtors have until
the close of business on March 31, 2017, to use cash collateral.
The Final Financing Order further provided for debtor-in-possession
financing of up to $400,000.

The Final Financing Order also contained a Carve-Out for
professional fees and expenses in a sum not to exceed $130,000 to
Hinkle Law Firm LLC and Forker Suter, LLC, as counsel and
co-counsel during the pendency of the bankruptcy.

The Debtors contend that this Carve-Out of the cash collateral of
IntrustT Bank contemplated the sale of assets and closing of the
case to occur on or before March 31, 2017.  Due to the extension of
the case, the Debtors further request to an increase in the
Carve-Out for the payment of the Debtors' professionals in a sum
not to exceed $180,000.

The Debtors contemplate a closing of the sale of 53 Pizza Hut
restaurants to occur on or about May 12, 2017.  As such, the
Debtors anticipate that there will be certain windup activities
that will occur subsequent to the transference of title and
closing, including a final accounting and payment of unpaid
post-petition expenses to the extent funds are available.

In addition, the U.S. Trustee has filed a Motion to Dismiss, and
the Debtors contemplate such dismissal to take effect by June 1,
2017, which will be subsequent to the windup of affairs and
disbursement of the remaining monies.

The Debtors desire to maintain the DIP account and to establish
such escrow accounts as may be necessary for closing of the sale
transaction and payment of allowed post-petition expenses.

The Debtors' further assert that the postpetition DIP financing
obligation will be terminated, and currently, they do not owe any
money under the DIP financing, as all advancements have been repaid
from operating cash.

A full-text copy of the Debtor's Motion, dated March 27, 2017, is
available at https://is.gd/cFFcyg

               About WK Capital Enterprises

WK Capital Enterprises, Inc., and its subsidiaries Capital Pizza
Huts, Inc., Capital Pizza Huts of Vermont, Inc., Capital Pizza of
New Hampshire, Inc. are operators of 56 Pizza Hut restaurants in
six states.  The central business office location for the operation
of the 56 restaurants is at 3445 North Webb Road, Wichita Kansas.

WK Capital Enterprises and its three units sought Chapter 11
protection (Bankr. D. Kan. Case Nos.  17-10073 to 17-10076) on Jan.
23, 2017.  The petitions were signed by Kenneth Jay Wagnon,
president.  WK Capital disclosed $1.82 million in total assets and
$19.52 million in liabilities.  

The Debtors tapped Edward J. Nazar, Esq., of Hinkle Law Firm LLC as
Bankruptcy Counsel and Dan W. Forker, Jr., Esq., at Forker Suter
Robinson & Bell LLC as co-counsel. The Debtors hired Bradley
Tidemann and JP Weigand & Sons, Inc., as their a realtor; Robert L.
Simmons of MarshallMorgan, LLC, as broker; and Thomas J. Fini of
Fini Real Estate Group, Inc. as Realtor.

No trustee has been appointed in the case.


XOMA CORP: Ernst & Young LLP Raises Going Concern Doubt
-------------------------------------------------------
XOMA Corporation filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K, disclosing a net loss of
$53.53 million on $5.56 million of total revenues for the year
ended December 31, 2016, compared to a net loss of $20.61 million
on $55.45 million of total revenues for the year ended December 31,
2015.

Ernst & Young LLP states that the Company's recurring losses from
operations and its need for additional capital raise substantial
doubt about its ability to continue as a going concern.

The Company's balance sheet at December 31, 2016, showed total
assets of $28.68 million, total liabilities of $75.89 million, and
a stockholders' deficit of $47.21 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   http://bit.ly/2oL07Ac

XOMA Corporation, a Delaware corporation, is a development stage
biotechnology company with a portfolio of therapeutic antibodies.





YELLOW STARS: Hires Ehsanul Habib as Counsel
--------------------------------------------
Yellow Stars Transit, LLC seeks authorization from the U.S.
Bankruptcy Court for the Southern District of New York to employ
the Law Office of Ehsanul Habib as counsel for the Debtor and
Debtor in Possession, nunc pro tunc to February 21, 2017.

The Debtor requires the Firm to:

     a. provide legal advice with respect to its powers and duties
as Debtor in possession in the continued operation of its business
and management of its properties;

     b. take all necessary action to protect and preserve the
Debtor's estate, including the prosecution of actions on the
Debtor's behalf;

     c. assist the Debtor in obtaining approval of a disclosure
statement and/or combined disclosure statements and plan and the
confirmation of its chapter 11 plan;

     d. prepare necessary applications, motions, answers, orders,
reports and other legal papers on behalf of the Debtor in
connection with the administration of its estate;

     e. appear in Court and protect the interests of the Debtor
before the Court; and

     f. perform all other legal services for the Debtor that may be
necessary and proper in this case.

The Firm's lawyers who will work on the Debtor's case and their
hourly rates are:

      Ehsanul Habib               $250
      Manmeet Singh               $250

Prior to the filing Ehsanul Habib, Esq., received from the Debtor
the sum of $5,000 including filing fees of $1,717.

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

Ehsanul Habib, Esq., sole proprietor of the law firm of Law Office
of Ehsanul Habib, assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

The Firm may be reached at:

     Ehsanul Habib, Esq.
     Law Office of Ehsanul Habib
     118-21 Queens Blvd., Suite 603
     Forest Hills, NY 11375
     Tel: (718) 285-0466

                  About Yellow Stars Transit LLC

Yellow Stars Transit LLC filed a Chapter 11 bankruptcy petition
(Bankr. S.D.N.Y. Case No. 17-10364) on February 21, 2017.  Ehsanul
Habib, Esq., at Law Office of Ehsanul Habib serves as bankruptcy
counsel.

The Debtor's assets and liabilities are both below $1 million.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------
                                                 Total
                                                Share-      Total
                                    Total     Holders'    Working
                                   Assets       Equity    Capital
  Company         Ticker             ($MM)        ($MM)      ($MM)
  -------         ------           ------     --------    -------
ABSOLUTE SOFTWRE  ALSWF US           98.6        (49.8)     (31.0)
ABSOLUTE SOFTWRE  OU1 GR             98.6        (49.8)     (31.0)
ABSOLUTE SOFTWRE  ABT CN             98.6        (49.8)     (31.0)
ABSOLUTE SOFTWRE  ABT2EUR EU         98.6        (49.8)     (31.0)
ADVANCEPIERRE FO  APFH US         1,247.0       (301.2)     185.0
ADVANCEPIERRE FO  APFHEUR EU      1,247.0       (301.2)     185.0
ADVANCEPIERRE FO  1AC GR          1,247.0       (301.2)     185.0
AGENUS INC        AJ81 GR           174.8        (21.0)      74.7
AGENUS INC        AGEN US           174.8        (21.0)      74.7
AGENUS INC        AJ81 TH           174.8        (21.0)      74.7
AGENUS INC        AGENEUR EU        174.8        (21.0)      74.7
AGENUS INC        AJ81 QT           174.8        (21.0)      74.7
ASCENT SOLAR TEC  ASTIEUR EU         12.4        (12.1)     (14.5)
ASPEN TECHNOLOGY  AZPN US           267.4       (192.9)    (226.6)
ASPEN TECHNOLOGY  AST GR            267.4       (192.9)    (226.6)
ASPEN TECHNOLOGY  AST TH            267.4       (192.9)    (226.6)
ASPEN TECHNOLOGY  AZPNEUR EU        267.4       (192.9)    (226.6)
AUTOZONE INC      AZO US          8,902.6     (1,827.4)    (291.5)
AUTOZONE INC      AZ5 TH          8,902.6     (1,827.4)    (291.5)
AUTOZONE INC      AZ5 GR          8,902.6     (1,827.4)    (291.5)
AUTOZONE INC      AZOEUR EU       8,902.6     (1,827.4)    (291.5)
AUTOZONE INC      AZ5 QT          8,902.6     (1,827.4)    (291.5)
AVID TECHNOLOGY   AVID US           249.6       (269.9)     (86.9)
AVID TECHNOLOGY   AVD GR            249.6       (269.9)     (86.9)
AVISTA HEALTHCAR  AHPAU US            0.8         (0.0)      (0.7)
AVISTA HEALTHCAR  AWF GR              0.8         (0.0)      (0.7)
AVISTA HEALTHCAR  AHPAUEUR EU         0.8         (0.0)      (0.7)
AVISTA HEALTH-A   AHPA US             0.8         (0.0)      (0.7)
AVON - BDR        AVON34 BZ       3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP US          3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP TH          3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP* MM         3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP GR          3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP CI          3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP QT          3,418.9       (391.5)     506.6
AVON PRODUCTS     AVP1EUR EU      3,418.9       (391.5)     506.6
AXIM BIOTECHNOLO  AXIM US             1.2         (3.2)      (3.0)
BARRACUDA NETWOR  CUDA US           453.7         (5.0)      (3.8)
BARRACUDA NETWOR  7BM GR            453.7         (5.0)      (3.8)
BARRACUDA NETWOR  CUDAEUR EU        453.7         (5.0)      (3.8)
BASIC ENERGY SVS  BAS US          1,003.0       (152.3)    (869.2)
BASIC ENERGY SVS  B8JN GR         1,003.0       (152.3)    (869.2)
BASIC ENERGY SVS  B8JN TH         1,003.0       (152.3)    (869.2)
BASIC ENERGY SVS  BASEUR EU       1,003.0       (152.3)    (869.2)
BENEFITFOCUS INC  BNFT US           180.4        (33.3)       4.2
BENEFITFOCUS INC  BTF GR            180.4        (33.3)       4.2
BLUE BIRD CORP    BLBD US           257.8        (93.1)      (0.2)
BOMBARDIER INC-B  BBDBN MM       22,826.0     (3,489.0)   1,363.0
BOMBARDIER-B OLD  BBDYB BB       22,826.0     (3,489.0)   1,363.0
BOMBARDIER-B W/I  BBD/W CN       22,826.0     (3,489.0)   1,363.0
BRINKER INTL      EAT US          1,498.1       (530.6)    (245.5)
BRINKER INTL      BKJ GR          1,498.1       (530.6)    (245.5)
BRINKER INTL      BKJ QT          1,498.1       (530.6)    (245.5)
BRINKER INTL      EAT2EUR EU      1,498.1       (530.6)    (245.5)
BROOKFIELD REAL   BRE CN             92.4        (31.3)       0.8
BUFFALO COAL COR  BUC SJ             50.0        (20.4)     (18.0)
BURLINGTON STORE  BURL US         2,574.5        (49.8)     (68.5)
BURLINGTON STORE  BUI GR          2,574.5        (49.8)     (68.5)
BURLINGTON STORE  BURL* MM        2,574.5        (49.8)     (68.5)
CADIZ INC         CDZI US            59.0        (70.2)     (39.7)
CADIZ INC         2ZC GR             59.0        (70.2)     (39.7)
CAESARS ENTERTAI  CZR US         14,894.0     (1,418.0)  (2,760.0)
CAESARS ENTERTAI  C08 GR         14,894.0     (1,418.0)  (2,760.0)
CALIFORNIA RESOU  CRC US          6,354.0       (557.0)    (301.0)
CALIFORNIA RESOU  1CLB GR         6,354.0       (557.0)    (301.0)
CALIFORNIA RESOU  CRCEUR EU       6,354.0       (557.0)    (301.0)
CALIFORNIA RESOU  1CL TH          6,354.0       (557.0)    (301.0)
CAMBIUM LEARNING  ABCD US           131.9        (61.3)     (71.2)
CAMPING WORLD-A   CWH US          1,563.8        (28.2)     266.8
CAMPING WORLD-A   C83 GR          1,563.8        (28.2)     266.8
CAMPING WORLD-A   CWHEUR EU       1,563.8        (28.2)     266.8
CARDCONNECT CORP  CCN US            167.8        (39.9)      24.7
CARDCONNECT CORP  55C GR            167.8        (39.9)      24.7
CARDCONNECT CORP  CCNEUR EU         167.8        (39.9)      24.7
CASELLA WASTE     WA3 GR            631.5        (24.6)      (3.8)
CASELLA WASTE     CWST US           631.5        (24.6)      (3.8)
CEB INC           FC9 GR          1,412.6       (174.9)    (129.5)
CEB INC           CEB US          1,412.6       (174.9)    (129.5)
CHESAPEAKE ENERG  CHK US         13,028.0     (1,203.0)  (1,506.0)
CHESAPEAKE ENERG  CS1 GR         13,028.0     (1,203.0)  (1,506.0)
CHESAPEAKE ENERG  CS1 TH         13,028.0     (1,203.0)  (1,506.0)
CHESAPEAKE ENERG  CHK* MM        13,028.0     (1,203.0)  (1,506.0)
CHESAPEAKE ENERG  CS1 QT         13,028.0     (1,203.0)  (1,506.0)
CHESAPEAKE ENERG  CHKEUR EU      13,028.0     (1,203.0)  (1,506.0)
CHOICE HOTELS     CZH GR            852.5       (311.3)      81.2
CHOICE HOTELS     CHH US            852.5       (311.3)      81.2
CINCINNATI BELL   CBB US          1,541.0       (121.7)      (3.0)
CINCINNATI BELL   CIB1 GR         1,541.0       (121.7)      (3.0)
CINCINNATI BELL   CBBEUR EU       1,541.0       (121.7)      (3.0)
CLEAR CHANNEL-A   C7C GR          5,718.8       (932.8)     699.7
CLEAR CHANNEL-A   CCO US          5,718.8       (932.8)     699.7
CLIFFS NATURAL R  CVA GR          1,923.9     (1,330.5)     433.5
CLIFFS NATURAL R  CVA TH          1,923.9     (1,330.5)     433.5
CLIFFS NATURAL R  CLF US          1,923.9     (1,330.5)     433.5
CLIFFS NATURAL R  CLF* MM         1,923.9     (1,330.5)     433.5
CLIFFS NATURAL R  CVA QT          1,923.9     (1,330.5)     433.5
CLIFFS NATURAL R  CLF2EUR EU      1,923.9     (1,330.5)     433.5
CLOVIS ONCOLOGY   CLVS US           364.6         (3.6)     213.8
CLOVIS ONCOLOGY   C6O GR            364.6         (3.6)     213.8
CLOVIS ONCOLOGY   CLVSEUR EU        364.6         (3.6)     213.8
CLOVIS ONCOLOGY   C6O TH            364.6         (3.6)     213.8
CLOVIS ONCOLOGY   C6O QT            364.6         (3.6)     213.8
COGENT COMMUNICA  CCOI US           737.9        (53.3)     259.7
COGENT COMMUNICA  OGM1 GR           737.9        (53.3)     259.7
CONTURA ENERGY I  CNTE US           827.7         (4.6)      56.6
CORGREEN TECHNOL  CGRT US             2.9         (0.2)      (0.6)
CPI CARD GROUP I  PMTS US           264.4        (95.3)      57.1
CPI CARD GROUP I  PMTS CN           264.4        (95.3)      57.1
CPI CARD GROUP I  CPB GR            264.4        (95.3)      57.1
CROWN BAUS CAPIT  CBCA US             0.0         (0.0)      (0.0)
CURE PHARMACEUTI  CURR US             -           (0.0)      (0.0)
DELEK LOGISTICS   D6L GR            415.5        (13.3)      11.3
DELEK LOGISTICS   DKL US            415.5        (13.3)      11.3
DENNY'S CORP      DE8 GR            306.2        (71.1)     (57.5)
DENNY'S CORP      DENN US           306.2        (71.1)     (57.5)
DOMINO'S PIZZA    EZV TH            716.3     (1,883.1)      92.2
DOMINO'S PIZZA    EZV GR            716.3     (1,883.1)      92.2
DOMINO'S PIZZA    DPZ US            716.3     (1,883.1)      92.2
DOMINO'S PIZZA    EZV QT            716.3     (1,883.1)      92.2
DUN & BRADSTREET  DB5 GR          2,209.2       (987.8)     (65.6)
DUN & BRADSTREET  DB5 TH          2,209.2       (987.8)     (65.6)
DUN & BRADSTREET  DNB US          2,209.2       (987.8)     (65.6)
DUN & BRADSTREET  DNB1EUR EU      2,209.2       (987.8)     (65.6)
DUNKIN' BRANDS G  2DB GR          3,227.4       (163.3)     182.2
DUNKIN' BRANDS G  DNKN US         3,227.4       (163.3)     182.2
DUNKIN' BRANDS G  2DB TH          3,227.4       (163.3)     182.2
DUNKIN' BRANDS G  DNKNEUR EU      3,227.4       (163.3)     182.2
ERIN ENERGY CORP  ERN SJ            342.4       (161.2)    (255.1)
EVERI HOLDINGS I  EVRI US         1,408.2       (107.8)      (1.9)
EVERI HOLDINGS I  G2C TH          1,408.2       (107.8)      (1.9)
EVERI HOLDINGS I  G2C GR          1,408.2       (107.8)      (1.9)
EVERI HOLDINGS I  EVRIEUR EU      1,408.2       (107.8)      (1.9)
FAIRPOINT COMMUN  FRP US          1,230.8        (54.1)       7.3
FAIRPOINT COMMUN  FONN GR         1,230.8        (54.1)       7.3
FERRELLGAS-LP     FEG GR          1,745.6       (696.5)     (50.5)
FERRELLGAS-LP     FGP US          1,745.6       (696.5)     (50.5)
FIFTH STREET ASS  FSAM US           178.8         (5.5)       -
FIFTH STREET ASS  7FS TH            178.8         (5.5)       -
FORESIGHT ENERGY  FELP US         1,689.0       (154.6)    (265.9)
FORESIGHT ENERGY  FHR GR          1,689.0       (154.6)    (265.9)
GAMCO INVESTO-A   GBL US            149.2       (166.6)       -
GCP APPLIED TECH  GCP US          1,089.8       (139.0)     242.3
GCP APPLIED TECH  43G GR          1,089.8       (139.0)     242.3
GCP APPLIED TECH  GCPEUR EU       1,089.8       (139.0)     242.3
GIYANI GOLD CORP  GGC NW              1.7         (0.4)      (0.5)
GNC HOLDINGS INC  IGN GR          2,068.6        (95.0)     491.5
GNC HOLDINGS INC  GNC US          2,068.6        (95.0)     491.5
GOGO INC          GOGO US         1,246.2        (40.4)     353.7
GOGO INC          G0G GR          1,246.2        (40.4)     353.7
GRAND WEST TRANS  BUS CN             10.0         (0.4)       2.5
GREEN PLAINS PAR  GPP US             93.8        (64.2)       5.0
GREEN PLAINS PAR  8GP GR             93.8        (64.2)       5.0
GUIDANCE SOFTWAR  GUID US            74.4         (0.1)     (19.2)
GUIDANCE SOFTWAR  ZTT GR             74.4         (0.1)     (19.2)
H&R BLOCK INC     HRB US          2,577.6       (800.8)     648.2
H&R BLOCK INC     HRB GR          2,577.6       (800.8)     648.2
H&R BLOCK INC     HRB TH          2,577.6       (800.8)     648.2
H&R BLOCK INC     HRBEUR EU       2,577.6       (800.8)     648.2
HALOZYME THERAPE  HALO US           261.5        (32.5)     201.9
HALOZYME THERAPE  RV7 GR            261.5        (32.5)     201.9
HALOZYME THERAPE  HALOEUR EU        261.5        (32.5)     201.9
HALOZYME THERAPE  RV7 QT            261.5        (32.5)     201.9
HAMILTON LANE-A   HLNE US           207.1       (103.6)       -
HAMILTON LANE-A   HLNEEUR EU        207.1       (103.6)       -
HCA HOLDINGS INC  2BH GR         33,758.0     (5,633.0)   3,252.0
HCA HOLDINGS INC  HCA US         33,758.0     (5,633.0)   3,252.0
HCA HOLDINGS INC  2BH TH         33,758.0     (5,633.0)   3,252.0
HCA HOLDINGS INC  HCAEUR EU      33,758.0     (5,633.0)   3,252.0
HERON THERAPEUTI  HRTX US            67.5        (21.3)      23.4
HERON THERAPEUTI  AXD2 GR            67.5        (21.3)      23.4
HOVNANIAN-A-WI    HOV-W US        2,145.3       (128.3)   1,266.8
HP INC            HPQ* MM        28,192.0     (4,327.0)    (812.0)
HP INC            HPQ US         28,192.0     (4,327.0)    (812.0)
HP INC            7HP TH         28,192.0     (4,327.0)    (812.0)
HP INC            7HP GR         28,192.0     (4,327.0)    (812.0)
HP INC            HPQ TE         28,192.0     (4,327.0)    (812.0)
HP INC            HPQ CI         28,192.0     (4,327.0)    (812.0)
HP INC            HPQ SW         28,192.0     (4,327.0)    (812.0)
HP INC            HWP QT         28,192.0     (4,327.0)    (812.0)
HP INC            HPQCHF EU      28,192.0     (4,327.0)    (812.0)
HP INC            HPQUSD SW      28,192.0     (4,327.0)    (812.0)
HP INC            HPQEUR EU      28,192.0     (4,327.0)    (812.0)
IDEXX LABS        IDXX US         1,530.7       (108.2)     (89.0)
IDEXX LABS        IX1 GR          1,530.7       (108.2)     (89.0)
IDEXX LABS        IX1 TH          1,530.7       (108.2)     (89.0)
IDEXX LABS        IX1 QT          1,530.7       (108.2)     (89.0)
IHEARTMEDIA INC   IHRT US        12,862.2    (10,885.5)     808.1
IMMUNOGEN INC     IMU GR            198.9       (152.9)     143.1
IMMUNOGEN INC     IMGN US           198.9       (152.9)     143.1
IMMUNOGEN INC     IMU TH            198.9       (152.9)     143.1
IMMUNOGEN INC     IMU QT            198.9       (152.9)     143.1
IMMUNOMEDICS INC  IMMU US            53.1        (75.2)      20.0
IMMUNOMEDICS INC  IM3 GR             53.1        (75.2)      20.0
IMMUNOMEDICS INC  IM3 TH             53.1        (75.2)      20.0
IMMUNOMEDICS INC  IM3 QT             53.1        (75.2)      20.0
INFOR ACQUISITIO  IAC-U CN          233.1         (3.8)       0.6
INFOR ACQUISIT-A  IAC/A CN          233.1         (3.8)       0.6
INNOVIVA INC      INVA US           379.0       (353.0)     178.0
INNOVIVA INC      HVE GR            379.0       (353.0)     178.0
INNOVIVA INC      INVAEUR EU        379.0       (353.0)     178.0
INTERNAP CORP     IP9A GR           430.6         (3.7)     (15.9)
INTERNAP CORP     INAP US           430.6         (3.7)     (15.9)
INTERNATIONAL WI  ITWG US           324.8        (12.0)      99.6
JACK IN THE BOX   JBX GR          1,258.6       (273.2)    (118.2)
JACK IN THE BOX   JACK US         1,258.6       (273.2)    (118.2)
JACK IN THE BOX   JACK1EUR EU     1,258.6       (273.2)    (118.2)
JACK IN THE BOX   JBX QT          1,258.6       (273.2)    (118.2)
JUST ENERGY GROU  JE US           1,287.8       (209.6)     104.5
JUST ENERGY GROU  1JE GR          1,287.8       (209.6)     104.5
JUST ENERGY GROU  JE CN           1,287.8       (209.6)     104.5
KADMON HOLDINGS   KDMN US            62.6        (25.2)      15.5
KADMON HOLDINGS   KDF GR             62.6        (25.2)      15.5
KADMON HOLDINGS   KDMNEUR EU         62.6        (25.2)      15.5
KERYX BIOPHARM    KYX GR            141.4         (8.3)     111.3
KERYX BIOPHARM    KERX US           141.4         (8.3)     111.3
KERYX BIOPHARM    KYX TH            141.4         (8.3)     111.3
KERYX BIOPHARM    KERXEUR EU        141.4         (8.3)     111.3
KEY ENERGY SERV   KEG US            995.6       (163.1)    (864.7)
KEY ENERGY SERV   KEGEUR EU         995.6       (163.1)    (864.7)
L BRANDS INC      LTD GR          8,170.0       (727.0)   1,451.0
L BRANDS INC      LTD TH          8,170.0       (727.0)   1,451.0
L BRANDS INC      LB US           8,170.0       (727.0)   1,451.0
L BRANDS INC      LBEUR EU        8,170.0       (727.0)   1,451.0
L BRANDS INC      LB* MM          8,170.0       (727.0)   1,451.0
L BRANDS INC      LTD QT          8,170.0       (727.0)   1,451.0
LAMB WESTON       LW US           2,400.2       (708.6)     330.9
LAMB WESTON       0L5 GR          2,400.2       (708.6)     330.9
LAMB WESTON       LW-WEUR EU      2,400.2       (708.6)     330.9
LAMB WESTON       0L5 TH          2,400.2       (708.6)     330.9
LANTHEUS HOLDING  LNTH US           255.9       (106.5)      67.0
LANTHEUS HOLDING  0L8 GR            255.9       (106.5)      67.0
LINN ENERGY INC   LNGG US         4,660.6     (2,397.0)  (1,341.1)
MADISON-A/NEW-WI  MSGN-W US         854.1     (1,033.7)     217.3
MANNKIND CORP     MNKD IT           107.1       (183.6)     (14.6)
MASCO CORP        MAS US          5,137.0       (103.0)   1,474.0
MASCO CORP        MSQ GR          5,137.0       (103.0)   1,474.0
MASCO CORP        MSQ TH          5,137.0       (103.0)   1,474.0
MASCO CORP        MAS* MM         5,137.0       (103.0)   1,474.0
MASCO CORP        MAS1EUR EU      5,137.0       (103.0)   1,474.0
MCDONALDS - BDR   MCDC34 BZ      31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MDO TH         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCD TE         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MDO GR         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCD* MM        31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCD US         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCD SW         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCD CI         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MDO QT         31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCDCHF EU      31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCDUSD SW      31,023.9     (2,204.3)   1,380.3
MCDONALDS CORP    MCDEUR EU      31,023.9     (2,204.3)   1,380.3
MCDONALDS-CEDEAR  MCD AR         31,023.9     (2,204.3)   1,380.3
MDC COMM-W/I      MDZ/W CN        1,577.4       (442.4)    (313.2)
MDC PARTNERS-A    MDZ/A CN        1,577.4       (442.4)    (313.2)
MDC PARTNERS-A    MDCA US         1,577.4       (442.4)    (313.2)
MDC PARTNERS-A    MD7A GR         1,577.4       (442.4)    (313.2)
MDC PARTNERS-A    MDCAEUR EU      1,577.4       (442.4)    (313.2)
MDC PARTNERS-EXC  MDZ/N CN        1,577.4       (442.4)    (313.2)
MEAD JOHNSON      MJN US          4,087.7       (472.1)   1,462.4
MEAD JOHNSON      0MJA TH         4,087.7       (472.1)   1,462.4
MEAD JOHNSON      0MJA GR         4,087.7       (472.1)   1,462.4
MEAD JOHNSON      0MJA QT         4,087.7       (472.1)   1,462.4
MEAD JOHNSON      MJNEUR EU       4,087.7       (472.1)   1,462.4
MEDLEY MANAGE-A   MDLY US           116.6        (23.4)      35.7
MERITOR INC       AID1 GR         2,394.0       (185.0)     154.0
MERITOR INC       MTOR US         2,394.0       (185.0)     154.0
MERITOR INC       MTOREUR EU      2,394.0       (185.0)     154.0
MERRIMACK PHARMA  MACK US            81.5       (252.7)     (30.8)
MICHAELS COS INC  MIK US          2,147.6     (1,698.4)     518.6
MICHAELS COS INC  MIM GR          2,147.6     (1,698.4)     518.6
MICROBOT MEDICAL  MBOT US             2.1         (2.1)      (1.4)
MIRAGEN THERAPEU  MGEN US             7.5          4.7        3.7
MIRAGEN THERAPEU  1S1 GR              7.5          4.7        3.7
MIRAGEN THERAPEU  SGNLEUR EU          7.5          4.7        3.7
MONEYGRAM INTERN  MGI US          4,597.4       (208.4)     (11.5)
MONEYGRAM INTERN  9M1N GR         4,597.4       (208.4)     (11.5)
MONEYGRAM INTERN  9M1N QT         4,597.4       (208.4)     (11.5)
MONEYGRAM INTERN  9M1N TH         4,597.4       (208.4)     (11.5)
MONEYGRAM INTERN  MGIEUR EU       4,597.4       (208.4)     (11.5)
MOODY'S CORP      DUT GR          5,327.3     (1,027.3)     824.9
MOODY'S CORP      MCO US          5,327.3     (1,027.3)     824.9
MOODY'S CORP      DUT TH          5,327.3     (1,027.3)     824.9
MOODY'S CORP      MCOEUR EU       5,327.3     (1,027.3)     824.9
MOODY'S CORP      DUT QT          5,327.3     (1,027.3)     824.9
MOTOROLA SOLUTIO  MTLA GR         8,463.0       (952.0)     800.0
MOTOROLA SOLUTIO  MTLA TH         8,463.0       (952.0)     800.0
MOTOROLA SOLUTIO  MSI US          8,463.0       (952.0)     800.0
MOTOROLA SOLUTIO  MOT TE          8,463.0       (952.0)     800.0
MOTOROLA SOLUTIO  MSI1EUR EU      8,463.0       (952.0)     800.0
MSG NETWORKS- A   MSGN US           854.1     (1,033.7)     217.3
MSG NETWORKS- A   1M4 GR            854.1     (1,033.7)     217.3
MSG NETWORKS- A   1M4 TH            854.1     (1,033.7)     217.3
MSG NETWORKS- A   MSGNEUR EU        854.1     (1,033.7)     217.3
NATHANS FAMOUS    NATH US            78.3        (67.3)      55.7
NATHANS FAMOUS    NFA GR             78.3        (67.3)      55.7
NATIONAL CINEMED  XWM GR          1,057.4       (181.2)     100.5
NATIONAL CINEMED  NCMI US         1,057.4       (181.2)     100.5
NATIONAL CINEMED  NCMIEUR EU      1,057.4       (181.2)     100.5
NAVIDEA BIOPHARM  NAVB IT            11.2        (63.8)     (54.3)
NAVISTAR INTL     IHR GR          5,394.0     (5,329.0)     683.0
NAVISTAR INTL     NAV US          5,394.0     (5,329.0)     683.0
NAVISTAR INTL     IHR TH          5,394.0     (5,329.0)     683.0
NAVISTAR INTL     IHR QT          5,394.0     (5,329.0)     683.0
NEFF CORP-CL A    NEFF US           648.4       (131.7)      16.7
NEFF CORP-CL A    NFO GR            648.4       (131.7)      16.7
NEOS THERAPEUTIC  NEOS US            80.1         (1.5)      33.6
NEW ENG RLTY-LP   NEN US            190.6        (34.2)       -
NYMOX PHARMACEUT  NYMX US             1.6         (1.4)      (0.1)
NYMOX PHARMACEUT  NYM GR              1.6         (1.4)      (0.1)
OMEROS CORP       3O8 GR             67.3        (37.4)      44.2
OMEROS CORP       OMER US            67.3        (37.4)      44.2
OMEROS CORP       3O8 TH             67.3        (37.4)      44.2
OMEROS CORP       OMEREUR EU         67.3        (37.4)      44.2
ONCOMED PHARMACE  OMED US           195.5        (23.0)     (23.0)
ONCOMED PHARMACE  O0M GR            195.5        (23.0)     (23.0)
PENN NATL GAMING  PN1 GR          4,974.5       (543.3)    (137.1)
PENN NATL GAMING  PENN US         4,974.5       (543.3)    (137.1)
PERNIX THERAPEUT  PTXEUR EU         374.2        (30.1)       7.1
PHILIP MORRIS IN  PM1EUR EU      36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PMI SW         36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PM1 TE         36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  4I1 TH         36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PM1CHF EU      36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  4I1 GR         36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PM US          36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PM FP          36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PMI1 IX        36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  PMI EB         36,851.0    (10,900.0)   1,141.0
PHILIP MORRIS IN  4I1 QT         36,851.0    (10,900.0)   1,141.0
PINNACLE ENTERTA  PNK US          4,077.1       (372.9)    (102.8)
PINNACLE ENTERTA  65P GR          4,077.1       (372.9)    (102.8)
PITNEY BOWES INC  PBW GR          5,837.1       (103.7)      (2.4)
PITNEY BOWES INC  PBI US          5,837.1       (103.7)      (2.4)
PITNEY BOWES INC  PBW TH          5,837.1       (103.7)      (2.4)
PITNEY BOWES INC  PBIEUR EU       5,837.1       (103.7)      (2.4)
PLANET FITNESS-A  PLNT US         1,001.4       (214.8)       8.0
PLANET FITNESS-A  3PL TH          1,001.4       (214.8)       8.0
PLANET FITNESS-A  3PL GR          1,001.4       (214.8)       8.0
PLANET FITNESS-A  PLNT1EUR EU     1,001.4       (214.8)       8.0
PROS HOLDINGS IN  PH2 GR            227.7         (3.4)      76.9
PROS HOLDINGS IN  PRO US            227.7         (3.4)      76.9
RADIO ONE-CL D    ROIAK US        1,358.8        (58.7)     107.2
RADIO ONE INC-A   ROIA US         1,358.8        (58.7)     107.2
REATA PHARMACE-A  RETA US           101.8       (212.3)      39.8
REATA PHARMACE-A  2R3 GR            101.8       (212.3)      39.8
REATA PHARMACE-A  RETAEUR EU        101.8       (212.3)      39.8
REGAL ENTERTAI-A  RGC US          2,645.7       (838.9)     (63.1)
REGAL ENTERTAI-A  RETA GR         2,645.7       (838.9)     (63.1)
REGAL ENTERTAI-A  RGC* MM         2,645.7       (838.9)     (63.1)
RESOLUTE ENERGY   R21 GR            588.4        (75.7)     (38.2)
RESOLUTE ENERGY   REN US            588.4        (75.7)     (38.2)
RESOLUTE ENERGY   RENEUR EU         588.4        (75.7)     (38.2)
REVLON INC-A      REV US          3,023.5       (614.8)     415.4
REVLON INC-A      RVL1 GR         3,023.5       (614.8)     415.4
ROSETTA STONE IN  RST US            194.3         (1.7)     (65.7)
ROSETTA STONE IN  RS8 GR            194.3         (1.7)     (65.7)
ROSETTA STONE IN  RS8 TH            194.3         (1.7)     (65.7)
ROSETTA STONE IN  RST1EUR EU        194.3         (1.7)     (65.7)
RR DONNELLEY & S  DLLN GR         4,284.7        (92.2)     965.8
RR DONNELLEY & S  RRD US          4,284.7        (92.2)     965.8
RR DONNELLEY & S  DLLN TH         4,284.7        (92.2)     965.8
RR DONNELLEY & S  RRDEUR EU       4,284.7        (92.2)     965.8
RYERSON HOLDING   RYI US          1,558.7        (49.3)     665.4
RYERSON HOLDING   7RY GR          1,558.7        (49.3)     665.4
RYERSON HOLDING   7RY TH          1,558.7        (49.3)     665.4
SALLY BEAUTY HOL  SBH US          2,109.9       (289.0)     687.4
SALLY BEAUTY HOL  S7V GR          2,109.9       (289.0)     687.4
SANCHEZ ENERGY C  SN US           1,286.3       (696.1)     385.8
SANCHEZ ENERGY C  SN* MM          1,286.3       (696.1)     385.8
SANCHEZ ENERGY C  13S GR          1,286.3       (696.1)     385.8
SANCHEZ ENERGY C  13S TH          1,286.3       (696.1)     385.8
SANCHEZ ENERGY C  SNEUR EU        1,286.3       (696.1)     385.8
SBA COMM CORP     4SB GR          7,360.9     (1,995.9)    (548.9)
SBA COMM CORP     SBAC US         7,360.9     (1,995.9)    (548.9)
SBA COMM CORP     SBJ TH          7,360.9     (1,995.9)    (548.9)
SBA COMM CORP     SBACEUR EU      7,360.9     (1,995.9)    (548.9)
SCIENTIFIC GAM-A  TJW GR          7,087.4     (1,935.7)     424.2
SCIENTIFIC GAM-A  SGMS US         7,087.4     (1,935.7)     424.2
SEARS HOLDINGS    SEE GR          9,362.0     (3,824.0)     315.0
SEARS HOLDINGS    SEE TH          9,362.0     (3,824.0)     315.0
SEARS HOLDINGS    SHLD US         9,362.0     (3,824.0)     315.0
SEARS HOLDINGS    SHLDEUR EU      9,362.0     (3,824.0)     315.0
SIGA TECH INC     SIGA US           161.0       (287.4)      55.3
SILVER SPRING NE  SSNI US           447.1        (31.5)      15.2
SILVER SPRING NE  9SI GR            447.1        (31.5)      15.2
SILVER SPRING NE  9SI TH            447.1        (31.5)      15.2
SILVER SPRING NE  SSNIEUR EU        447.1        (31.5)      15.2
SIRIUS XM CANADA  XSR CN            311.5       (125.2)    (154.9)
SIRIUS XM CANADA  SIICF US          311.5       (125.2)    (154.9)
SIRIUS XM HOLDIN  SIRI US         8,003.6       (792.0)  (2,026.0)
SIRIUS XM HOLDIN  RDO TH          8,003.6       (792.0)  (2,026.0)
SIRIUS XM HOLDIN  RDO GR          8,003.6       (792.0)  (2,026.0)
SIRIUS XM HOLDIN  SIRI SW         8,003.6       (792.0)  (2,026.0)
SIRIUS XM HOLDIN  RDO QT          8,003.6       (792.0)  (2,026.0)
SIRIUS XM HOLDIN  SIRIEUR EU      8,003.6       (792.0)  (2,026.0)
SLATE RETAIL R-U  SRT-U CN        1,114.6         (2.9)       -
SLATE RETAIL R-U  SRT/U CN        1,114.6         (2.9)       -
SLATE RETAIL R-U  SRRTF US        1,114.6         (2.9)       -
SONIC CORP        SONC US           571.7       (157.7)      38.2
SONIC CORP        SO4 GR            571.7       (157.7)      38.2
SONIC CORP        SONCEUR EU        571.7       (157.7)      38.2
STONE ENERGY COR  SGY US          1,139.5       (637.3)     132.4
STONE ENERGY COR  SEQ2 GR         1,139.5       (637.3)     132.4
STONE ENERGY COR  SGY1EUR EU      1,139.5       (637.3)     132.4
STRAIGHT PATH-B   STRP US             9.9        (14.2)      (7.4)
STRAIGHT PATH-B   5I0 GR              9.9        (14.2)      (7.4)
SUPERVALU INC     SVU US          4,474.0       (253.0)    (747.0)
SUPERVALU INC     SJ1 GR          4,474.0       (253.0)    (747.0)
SUPERVALU INC     SJ1 TH          4,474.0       (253.0)    (747.0)
SUPERVALU INC     SVU* MM         4,474.0       (253.0)    (747.0)
SUPERVALU INC     SJ1 QT          4,474.0       (253.0)    (747.0)
SYNTEL INC        SYNT US           454.5       (183.1)     146.9
SYNTEL INC        SYE GR            454.5       (183.1)     146.9
SYNTEL INC        SYE TH            454.5       (183.1)     146.9
SYNTEL INC        SYNT1EUR EU       454.5       (183.1)     146.9
SYNTEL INC        SYNT* MM          454.5       (183.1)     146.9
TABULA RASA HEAL  TRHC US            73.9         (2.4)     (37.0)
TABULA RASA HEAL  43T GR             73.9         (2.4)     (37.0)
TABULA RASA HEAL  TRHCEUR EU         73.9         (2.4)     (37.0)
TAILORED BRANDS   TLRD US         2,097.9       (107.6)     705.8
TAILORED BRANDS   WRMA GR         2,097.9       (107.6)     705.8
TAILORED BRANDS   TLRD* MM        2,097.9       (107.6)     705.8
TAUBMAN CENTERS   TU8 GR          4,010.9        (62.0)       -
TAUBMAN CENTERS   TCO US          4,010.9        (62.0)       -
TEMPUR SEALY INT  TPD GR          2,702.6         (4.6)     126.0
TEMPUR SEALY INT  TPX US          2,702.6         (4.6)     126.0
TRANSDIGM GROUP   T7D GR         10,037.1     (1,874.6)   1,536.5
TRANSDIGM GROUP   TDG US         10,037.1     (1,874.6)   1,536.5
TRANSDIGM GROUP   TDG SW         10,037.1     (1,874.6)   1,536.5
TRANSDIGM GROUP   TDGCHF EU      10,037.1     (1,874.6)   1,536.5
TRANSDIGM GROUP   T7D QT         10,037.1     (1,874.6)   1,536.5
TRANSDIGM GROUP   TDGEUR EU      10,037.1     (1,874.6)   1,536.5
ULTRA PETROLEUM   UPM GR          1,540.9     (2,928.2)     383.2
ULTRA PETROLEUM   UPLMQ US        1,540.9     (2,928.2)     383.2
ULTRA PETROLEUM   UPLEUR EU       1,540.9     (2,928.2)     383.2
UNISYS CORP       USY LN          2,021.6     (1,647.4)      45.7
UNISYS CORP       UISCHF EU       2,021.6     (1,647.4)      45.7
UNISYS CORP       UISEUR EU       2,021.6     (1,647.4)      45.7
UNISYS CORP       UIS US          2,021.6     (1,647.4)      45.7
UNISYS CORP       UIS1 SW         2,021.6     (1,647.4)      45.7
UNISYS CORP       USY1 TH         2,021.6     (1,647.4)      45.7
UNISYS CORP       USY1 GR         2,021.6     (1,647.4)      45.7
UNITI GROUP INC   UNIT US         3,318.8     (1,321.9)       -
UNITI GROUP INC   8XC GR          3,318.8     (1,321.9)       -
VALVOLINE INC     VVV US          1,865.0       (286.0)     266.0
VALVOLINE INC     0V4 GR          1,865.0       (286.0)     266.0
VALVOLINE INC     0V4 TH          1,865.0       (286.0)     266.0
VALVOLINE INC     VVVEUR EU       1,865.0       (286.0)     266.0
VALVOLINE INC     0V4 QT          1,865.0       (286.0)     266.0
VECTOR GROUP LTD  VGR GR          1,404.0       (253.3)     509.3
VECTOR GROUP LTD  VGR US          1,404.0       (253.3)     509.3
VECTOR GROUP LTD  VGR QT          1,404.0       (253.3)     509.3
VERISIGN INC      VRS TH          2,334.6     (1,200.6)     320.4
VERISIGN INC      VRS GR          2,334.6     (1,200.6)     320.4
VERISIGN INC      VRSN US         2,334.6     (1,200.6)     320.4
VERISIGN INC      VRSNEUR EU      2,334.6     (1,200.6)     320.4
VERSUM MATER      VSM US          1,087.5       (134.2)     335.0
VERSUM MATER      2V1 GR          1,087.5       (134.2)     335.0
VERSUM MATER      VSMEUR EU       1,087.5       (134.2)     335.0
VERSUM MATER      2V1 TH          1,087.5       (134.2)     335.0
VERSUM MATER      2V1 QT          1,087.5       (134.2)     335.0
VIEWRAY INC       VRAY US            55.8        (33.5)       9.0
VIEWRAY INC       6L9 GR             55.8        (33.5)       9.0
VIEWRAY INC       VRAYEUR EU         55.8        (33.5)       9.0
WEIGHT WATCHERS   WTW US          1,271.0     (1,202.9)     (57.2)
WEIGHT WATCHERS   WW6 GR          1,271.0     (1,202.9)     (57.2)
WEIGHT WATCHERS   WW6 TH          1,271.0     (1,202.9)     (57.2)
WEIGHT WATCHERS   WTWEUR EU       1,271.0     (1,202.9)     (57.2)
WEIGHT WATCHERS   WW6 QT          1,271.0     (1,202.9)     (57.2)
WELBILT INC       WBT US          1,769.1        (43.5)      (4.9)
WELBILT INC       6M6 GR          1,769.1        (43.5)      (4.9)
WELBILT INC       MFS1EUR EU      1,769.1        (43.5)      (4.9)
WEST CORP         WSTC US         3,440.8       (441.8)     199.7
WEST CORP         WT2 GR          3,440.8       (441.8)     199.7
WESTMORELAND COA  WLB US          1,584.9       (690.1)      (1.6)
WESTMORELAND COA  WME GR          1,584.9       (690.1)      (1.6)
WINGSTOP INC      WING US           111.8        (74.6)      (5.6)
WINGSTOP INC      EWG GR            111.8        (74.6)      (5.6)
WINMARK CORP      WINA US            48.6         (7.9)      15.4
WINMARK CORP      GBZ GR             48.6         (7.9)      15.4
WORKIVA INC       WK US             143.1         (3.1)      (1.8)
WORKIVA INC       0WKA GR           143.1         (3.1)      (1.8)
YRC WORLDWIDE IN  YRCW US         1,770.0       (416.2)     218.9
YRC WORLDWIDE IN  YEL1 GR         1,770.0       (416.2)     218.9
YRC WORLDWIDE IN  YEL1 TH         1,770.0       (416.2)     218.9
YRC WORLDWIDE IN  YRCWEUR EU      1,770.0       (416.2)     218.9
YUM! BRANDS INC   YUM US          5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   TGR GR          5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   TGR TH          5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   YUMEUR EU       5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   TGR QT          5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   YUMCHF EU       5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   YUM SW          5,478.0     (5,656.0)     113.0
YUM! BRANDS INC   YUMUSD SW       5,478.0     (5,656.0)     113.0


                            *********

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
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

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., Washington, D.C., USA.  
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman,
Editors.

Copyright 2017.  All rights reserved.  ISSN: 1520-9474.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding, electronic
re-mailing and photocopying) is strictly prohibited without prior
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are $25 each.  For subscription information, contact Peter A.
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                   *** End of Transmission ***