TCR_Public/170413.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Thursday, April 13, 2017, Vol. 21, No. 102

                            Headlines

309 BARONNE: Case Summary & 3 Unsecured Creditors
500 NORTH AVENUE: Allowed to Use Cash Collateral Until April 30
ABILENE TOWNHOMES: Wants to Use NorthEast Bank Cash Collateral
AGAPE WORLD: Chapter 7 Trustee Wins Disallowance of Claims
AIR METHODS: Moody's Assigns B2 Corporate Family Rating

ALPHA NATURAL: Court OKs $192M Settlement With Department of Labor
ARCONIC INC: Divests Italy Rolling Mill to Slim Aluminium
AURA SYSTEMS: Warren Breslow Quits as Director
BALLANTRAE LLC: Has Access to Cash Collateral Until June
BILL BARRETT: Enters 2017 With 'Solid' Financial Position, CEO Says

BIND THERAPEUTICS: BE Capital Wants Payment to Shareholders Halted
BIOSERV CORP: Removed Provision on Issuance of Stocks in 6th Plan
BIOSTAGE INC: Presents Positive Preclinical Data of Cellspan
BLAIR OIL: Unsecured Creditors' Recovery Unknown Under Plan
BMR HOLDINGS: Court Authorizes Cash Collateral Use

BOSS REAL ESTATE: Voluntary Chapter 11 Case Summary
BPS US HOLDINGS: Investment Banker Wants Sale Fees Okayed
BRIGHT HORIZONS: Moody's Hikes Corporate Family Rating to Ba3
BRITISH MOTORCARS: Hires Levene Neale as Counsel
BURGI ENGINEERS: Plan Outline Okayed, Plan Hearing on May 18

CAL PREMIUM: Star Milling Buying All Assets for $5.1 Million
CAMBER ENERGY: Extends Maturity Date for Loan Agreement to July
CAPROCK OIL: Case Summary & 20 Largest Unsecured Creditors
CEDAR FAIR: Moody's Assigns B1 Rating to $500MM Senior Note
CEDAR FAIR: S&P Assigns 'BB-' Rating on $500MM Sr. Unsec. Notes

CHARLES LUCAS: Rosas Buying Burnet Property for $19.5K
CHINA COMMERCIAL: Reports $1.98 Million Net Loss for 2016
CIBER INC: April 19 Meeting Set to Form Creditors' Panel
COCOA EXPO: Court Approves Continued Use of Cash Collateral
CUMULUS MEDIA: Fails to Comply With NASDAQ Bid Price Rule

DEER MEADOWS: Can Continue Using Cash Collateral Until May 31
DEWEY & LEBOEUF: BofA Says It Lost $11M Before Firm's Collapse
DIFFUSION PHARMACEUTICALS: Ally Bridge Has 9.9% Stake as at March 3
DUE CORPORATION: Hires LeVine as Bankruptcy Attorney
ENDO FINANCE: Moody's Rates $750MM Senior Secured Notes Ba2

ERIE STREET INVESTORS: Wants to Use Deutsche Bank Cash Collateral
EXCEL STAFFING: Hires A.G. Reese as Accountant
EXCO RESOURCES: Adopts 2017 Management Incentive Plan
FEDERAL HOME: Files Asset-Back Securitizer Report
FIELDPOINT PETROLEUM: Gets Audit Opinion with Going Concern

FIRSTENERGY SOLUTIONS: Board May Delegate Authority to a Committee
FOLTS HOME: Hires Menter Rudin as Special Conflict Counsel
FRESH ICE CREAM: Creditors' Panel Hires Westerman as Counsel
GARDA WORLD: Moody's Lowers Corporate Family Rating to B3
GARDA WORLD: S&P Assigns 'B' Rating on New $980MM Term Loan B

GASTAR EXPLORATION: May Sell $300 Million Worth of Securities
GREEN EARTH: Douglas Von Allmen Holds 11.4% Stake as of April 6
GREENE TECHNOLOGIES: Wants Interim Authority to Use Cash Collateral
GV II HOLDINGS: Hires Forrester & Worth as Bankruptcy Counsel
HARTLAND MMI: Hires Coldwell Banker as Realtor

HEBREW HEALTH: Creditors' Panel Hires HealthCare Appraisers
HEBREW HEALTH: HLCI Unsecureds to Get Quarterly Payments Over 5 Yrs
HHGREGG INC: Court Approves Initiation of Asset Liquidation
HII HOLDING: Houghton Sale No Impact on Moody's B2 CFR
HUDSON ENERGY: Case Summary & 20 Largest Unsecured Creditors

IHEARTCOMMUNICATIONS INC: Extends Private Term Loan Offer
INT'L SHIPHOLDING: Sale of Louisiana Enterprise for $740K Approved
JACK BRESLIN: Bank Seeks Examiner, Ch. 11 Trustee Appointment
JAMES A. CRIPE: BF Adventures Buying 26 Mobile Homes for $25K
JEFF SUSA: Bank Seeks Examiner, Trustee Appointment

JOHN CURTIN: Shore Home Buying Sea Girt for $1.7 Million
KING & QUEEN: Disclosure Statement Hearing Set for May 22
LENEXA HOTEL: Hires Swartz as Property Tax Consultant
LIBERTY INTERACTIVE: GCI Purchase No Impact on Fitch's BB IDR
LIQTECH INT'L: Gregory & Associates LLC Casts Going Concern Doubt

LOMA LINDA: Fitch Affirms 'BB+' $1.7BB Revenue Bonds Rating
MACBETH DESIGNS: Plan Outline Okayed, Plan Hearing Set for May 9
MAYACAMAS HOLDINGS: Case Summary & Largest Unsecured Creditors
MERRIMACK PHARMACEUTICALS: Signs Separation Pact with Ex-PAO
MERRIMACK PHARMACEUTICALS: Westfield Capital No Longer Owns Shares

MICHIGAN SPORTING: Committee Taps Province as Financial Advisor
MICHIGAN SPORTING: Creditors' Panel Hires Cooley as Lead Counsel
MICHIGAN SPORTING: Panel Hires Miller Canfield as Michigan Counsel
MIDWEST FARM: Hires Boadwine as Accountant
MINI MASTER: Hires Nieves CPA as Auditor

MOSYS INC: BPM LLP Raises Going Concern Doubt
MRI INTERVENTIONS: Revenues up 44% in First Quarter
NAMAL ENTERPRISES: Fla. Judge Denies Bid for Trustee Appointment
NATURE'S CHOICE: Hires Cohen and Krol as Attorney
NEW COUNTRY WIRELESS: Can Continue Using NBTC Cash Until May 31

NEW ENTERPRISE: Suspending Filing of Reports with SEC
NEW WAVE LABORATORY: Taps Olson Nicoud & Gueck as Attorneys
NEW YORK INTERNET: Court Approves Final Stipulation on Cash Use
NEWARK WATERSHED: Court Okays Settlement With RSUI Indemnity
NEXT GROUP: Will Acquire Assets of AZUGROUP Per LOI

NORTHWEST GOLD: Wants Cash Access for Sale of Mine Tailings
NUTRITION RUSH: Nevada Seeks Appointment of Chapter 11 Trustee
NUVERRA ENVIRONMENTAL: In Restructuring Talks with Debtholders
OL FRESH LLC: Has Authorization to Use Cash Collateral Until May 16
OLM LLC: May 2 Plan Confirmation Hearing

PALM BEACH FINANCE: Trustee Hires Koyzak as Special Co-Counsel
PARETEUM CORP: Gets Audit Opinion with Going Concern Explanation
PATRIARCH PARTNERS: Lynn Tilton Not Sanctioned in Zohar Funds Fight
PATRIARCH PARTNERS: TransCare's Ch 7 Trustee Wants to Probe Co.
PEABODY ENERGY: Provides Update on Effects of Cyclone Debbie

PMO CARE: Case Summary & 4 Unsecured Creditors
PREMIERE GLOBAL: S&P Raises Rating on 1st Lien Loans to 'B+'
PSH PROPERTIES: Case Summary & 4 Unsecured Creditors
QUEST SOLUTION: Appoints Shai Lustgarten President and CEO
RALEY'S: S&P Affirms 'B+' CCR on Solid Operating Momentum

RECYCLING INC: To Sell Connecticut Property to Fund Plan
REO HOLDINGS: Trustee Hires Brown and Ahern as Mediator
RESONANT INC: Crowe Horwath LLP Raises Going Concern Doubt
RFI MANAGEMENT: Files Amended Motion to Use Cash Collateral
RHP HOTEL: Moody's Assigns Ba3 Rating to $1.3BB Secured Loans

RICEBRAN TECHNOLOGIES: Reaches Agreement With Co-Investor in Nutra
RIVERWOOD GAS: Hires McMahon as Special Counsel
RP BROADCASTING: Trustee Hires Dorsey & Whitney as Counsel
RUE21 INC: S&P Lowers CCR to 'CC' on Forbearance Agreement
RUPARI HOLDING: Case Summary & 20 Largest Unsecured Creditors

SABBATICAL INC: Thomas H. Fluharty Named Ch. 11 Trustee
SANDERS ELITE: Seeks Authorization to Use Kabbage Cash Collateral
SILGAN HOLDINGS: S&P Affirms 'BB+' CCR, Off CreditWatch Negative
SPANISH BROADCASTING: Gets Noncompliance Notice from OTC Markets
SPRINT INDUSTRIAL: Moody's Rates Revolver Loan Due 2019 Caa1

STATION CASINOS: Moody's Affirms B1 Corp. Family Rating
SUFFERN INTERNATIONAL: Hires Robert Lewis as Attorney
SUMMIT MATERIALS: S&P Raises CCR to 'BB-' on Better Credit Metrics
SUNEDISON INC: Gamma Energy Buying Holding Company Shares
TCH-2 HOLDINGS: Moody's Cuts Rating on 1st Lien Secured Debt to B2

TECOSTAR HOLDINGS: Moody's Assigns B3 CFR; Outlook Stable
TECOSTAR HOLDINGS: S&P Assigns 'B' CCR, Outlook Stable
TEMPO ACQUISITION: S&P Assigns 'B' CCR; Outlook Stable
TENNANT CO: S&P Assigns 'BB' CCR; Outlook Stable
THOMAS CARNS: Clarks Buying Las Vegas Property for $315K

TOWN SPORTS: Atlas Fund III Reports 10.6% Stake as of April 7
TRANSTAR HOLDING: Completes Restructuring, Exits Chapter 11
TUTOR PERINI: Moody's Rates New $500MM Sr. Unsecured Notes B1
TUTOR PERINI: S&P Assigns 'BB-' Rating on New $500MM Unsec. Notes
UNILIFE CORP: Files for Chapter 11 to Restructure or Sell

UNIQUE VENTURES: Trustee Hires McDonald Hopkins as Special Counsel
UNITED CHARTER: Case Summary & 6 Unsecured Creditors
UNITED ROAD: Committee Tries to Block Cash Collateral Use
VIACOM INC: EPIX Sale No Impact on Fitch's BB+ Debentures Rating
VPH PHARMACY: Ch. 11 Trustee Sought over Mismanagement

WESTECH CAPITAL: Trustee Hires Pryor & Mandelup as Special Counsel
WESTMOUNTAIN GOLD: Hires Holland & Hart as Special Counsel
WK CAPITAL: Hires Grant Thornton as Accountant
WKI HOLDING: Moody's Assigns B1 Corporate Family Rating
WKI HOLDING: S&P Raises CCR to 'B+' on Leveraged Buyout

[*] Detroit Mayor Mike Duggan Might Sue Jones Day
[*] Supreme Court Limits Use of Structured Dismissals in Ch 11
[^] Recent Small-Dollar & Individual Chapter 11 Filings

                            *********

309 BARONNE: Case Summary & 3 Unsecured Creditors
-------------------------------------------------
Debtor: 309 Baronne St., L.L.C.
        309 Baronne Street
        New Orleans, LA 70112-1605

Case No.: 17-10888

Chapter 11 Petition Date: April 10, 2017

Court: United States Bankruptcy Court
       Eastern District of Louisiana (New Orleans)

Debtor's Counsel: Markus E. Gerdes, Esq.
                  GERDES LAW FIRM, L.L.C.
                  P.O. Box 2862
                  Hammond, LA 70404
                  Tel: (985) 345-9404
                  Fax: (985) 543-0486
                  E-mail: markus@gerdeslaw.net

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $100,001 to $500,000

The petition was signed by Harry E. Cantrell, Jr., managing
member.

A copy of the Debtor's list of three unsecured creditors is
available for free at http://bankrupt.com/misc/laeb17-10888.pdf


500 NORTH AVENUE: Allowed to Use Cash Collateral Until April 30
---------------------------------------------------------------
Judge Ann M. Nevins of the U.S. Bankruptcy Court for the District
of Connecticut has issued a Seventeenth Interim Order authorizing
500 North Avenue, LLC, to use the cash collateral of Manual
Moutinho, Trustee for Mark IV Construction Co Inc. 401(k) Savings
Plan, on an interim basis, from Feb. 1, 2017 through April 30,
2017.

The Debtor is authorized to use any cash collateral in accordance
with the budget with a permitted variance of 10%.  The approved
Budget provides total expenses in the aggregate sum of $13,764 for
the current period.

Mr. Moutinho alleges a first and second priority secured claim
against certain real property owned by the Debtor and located at
1794-1796 Barnum Avenue, Bridgeport, Connecticut, including the
rents arising therefrom.

Judge Nevins has granted Mr. Moutinho replacement and/or substitute
liens in post-petition cash collateral, and such replacement liens
will have the same validity, extent, and priority that Mr. Moutinho
has possessed as to said liens on the Petition Date.

A further hearing on the Motion has been scheduled for April 26,
2017 at 11:00 a.m.

A full-text copy of the 17th Interim Order, dated April 4, 2017, is
available at http://tinyurl.com/m4qt8ou

                   About 500 North Avenue

500 North Avenue, LLC, and Long Brook Station, LLC, filed Chapter
11 petitions (Bankr. D. Conn. Case Nos. 14-31094 and 14-31095) on
June 6, 2014.  The petitions were signed by Joseph Regensburger,
member.  

500 North Avenue estimated assets at $1 million to $10 million and
liabilities at $10 million to $50 million at the time of the
filing.  Long Brook estimated assets at $500,000 to $1 million and
liabilities at $1 million to $10 million at the time of the
filing.

The case is assigned to Judge Julie A. Manning.

The Debtors are represented by Douglas S. Skalka, Esq., at Neubert,
Pepe, and Monteith, P.C.


ABILENE TOWNHOMES: Wants to Use NorthEast Bank Cash Collateral
--------------------------------------------------------------
Abilene Townhomes and Condos, Inc., ask the U.S. Bankruptcy Court
for the Northern District of Texas to enter the Proposed Agreed
First Interim Order authorizing the Debtor's use of Northeast
Bank's cash collateral.

The Debtor anticipates the need to use cash collateral pursuant to
the Budget in order to continue its operations, minimize disruption
to its tenants, maximize the value of its real property -- a
100-unit apartment complex located at 3309 Sherry Lane, Abilene, TX
79603, and maintain jobs for its employees.  The Debtor's monthly
cash collateral budget reflects total expenses of approximately
$25,529.

Northeast Bank asserts liens in certain of the Debtor's assets,
specifically including, the real property and all rents derived
therefrom.  Accordingly, the Debtor proposes to provide Northeast
Bank with replacement liens on all collateral acquired by the
Debtor after the Petition Date, that is of the same nature and
character of Northeast Bank's asserted liens as of the Petition
Date.  The replacement liens will be in the same nature, extent,
priority and validity of Northeast Bank's liens that existed
prepetition.

In addition, the Debtor proposes to deliver monthly payments to
Northeast Bank in the amount of $5,000.  The Debtor will also grant
Northeast Bank an administrative expense claim in the event that
the other forms of adequate protection are insufficient to protect
Northeast Bank's security interests from the Debtor's use of cash
collateral or from a diminution in the value of Northeast Bank's
cash collateral.  

The Debtor believes that by using cash collateral, it will be able
to generate additional revenues that will allow it to operate while
working to restructure its indebtedness and formulate an exit
strategy for its bankruptcy case, including, a possible sale of its
real property and/or refinancing of NorthEast Bank's indebtedness.


A full-text copy of the Debtor's Motion, dated April 3, 2017, is
available at http://tinyurl.com/kkjyssr

A copy of the Proposed Agreed First Interim Order & Budget is
available at http://tinyurl.com/n5rr7z4

Northeast Bank is represented by:

          Thomas C. Scannell, Esq.
          Gardere Wynne Sewell, LLP
          2021 McKinney Avenue, Suite 1600
          Dallas, TX 75201
          Phone: 214-999-4289
          Facsimile: 214-999-3289
          E-mail: tscannell@gardere.com

               About Abilene Townhomes and Condos

Based in Miramar, Florida, Abilene Townhomes and Condos, Inc.,
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Texas Case No. 17-10055) on March 6, 2017.  The petition was
signed by Joseph Kuruvila, president.  The case is assigned to
Judge Robert L. Jones.  The Debtor is represented by William
Franklin Davis, Esq. at William F. Davis & Associates, P.C.  At the
time of the filing, the Debtor disclosed $1.01 million in assets
and $1.78 million in liabilities.


AGAPE WORLD: Chapter 7 Trustee Wins Disallowance of Claims
----------------------------------------------------------
The Bankruptcy Court for the Eastern District of New York has
authorized Kenneth P. Silverman, Esq., as Chapter 7 Trustee of the
Agape World, Inc., bankruptcy estate to disallow certain creditors'
claims.

To determine if your claim may be affected and learn how to prevent
disallowance, go to http://www.agapeworldbankruptcy.com/or call
Lynne Manzolillo at 516-479-6316

                         About Agape World

Hauppauge-based Agape World Inc. -- http://www.agapeworldinc.net/
-- was a private bridge lender since 1999.

As reported by the Troubled Company Reporter on Feb. 16, 2009,
the Hon. Dorothy Eisenberg of the U.S. Bankruptcy Court for the
Eastern District of New York approved Agape World investors'
petition to put the company into Chapter 7 bankruptcy
protection.

Agape World Group Incorporated filed for Chapter 11 protection
(Bankr. N.D. Texas Case No. 09-43308) on June 1, 2009.

Warren V. Norred, Esq., of Norred Legal, represented the Debtor.
The Debtor disclosed $6,243,000 in assets and $3,000,692 in
liabilities.


AIR METHODS: Moody's Assigns B2 Corporate Family Rating
-------------------------------------------------------
Moody's Investors Service assigned a B2 Corporate Family Rating
(CFR) and a B2-PD Probability of Default Rating (PDR) to ASP AMC
Merger Sub, Inc. ASP is an acquisition vehicle that will be merged
with and into Air Methods Corporation upon closing of a leveraged
buyout. Concurrently, Moody's assigned a B1 rating to the company's
proposed first lien senior secured bank revolving credit facility
and term loan, and a Caa1 rating to the proposed senior unsecured
notes. The rating outlook is stable. All ratings are subject to
review of final documentation.

Proceeds from the $1.070 billion term loan, $560 million in
unsecured notes and almost $700 million in common equity will fund
the leveraged buyout of the company by American Securities,
refinance existing debt, and pay transaction fees and expenses.
Moody's notes that the term loan can be increased on a dollar for
dollar basis to refinance any secured aircraft financing for which
a change of control consent is not obtained. Moody's expects this
will have no impact on the ratings.

"The company is weakly positioned in the B2 rating category with
adjusted debt to EBITDA of 6.3 times," stated Moody's Analyst Todd
Robinson. "However, organic growth coupled with the use of
internally generated cash to make acquisitions should generate
enough incremental earnings to reduce leverage below 6 times over
the next year," continued Robinson.

Moody's assigned the following ratings:

ASP AMC Merger Sub, Inc. (to become "Air Methods Corporation"):

Corporate Family Rating at B2

Probability of Default Rating at B2-PD

$125 million senior secured revolving credit facility at B1 (LGD
3)

$1.070 billion senior secured first lien term loan at B1 (LGD 3)

$560 million senior unsecured notes at Caa1 (LGD 5)

The rating outlook is stable.

RATINGS RATIONALE

The B2 Corporate Family Rating reflects the company's high
financial leverage, significant bad debt expense, and the potential
for aggressive financial policies given private equity ownership.
The rating also reflects risks associated with the potential for
adverse weather conditions, which have historically created
volatility in operating performance. However, the rating is
supported by solid growth prospects, good cash flow, and the
company's position as a leading provider of community-based air
ambulance services in the United States.

The stable ratings outlook reflects Moody's expectation that the
company will remain moderate in size, with high financial leverage,
and an aggressive financial policy. In its outlook Moody's assumes
that Air Method's credit metrics will improve through earnings
growth over the next 12 to 18 months.

Air Methods would have to materially increase its scale and
earnings before Moody's would consider an upgrade. The company
would also have to effectively manage its growth and reduce debt to
EBITDA to below 5 times.

The rating could be downgraded if the company does not materially
reduce leverage or if liquidity deteriorates. If the company does
not reduce debt to EBITDA to below 6 times in the near term, the
rating could be downgraded.

The principal methodology used in these ratings was that for the
Business and Consumer Service Industry published in October 2016.

Air Methods is one of the largest providers of air medical
emergency services in the United States. The company will be owned
by American Securities following this transaction. Net revenues are
around $1.2 billion.


ALPHA NATURAL: Court OKs $192M Settlement With Department of Labor
------------------------------------------------------------------
The Hon. Kevin R. Huennekens of the Eastern District of Virginia
has approved the settlement agreement between Alpha Natural
Resources, Inc., et al., and the United States on behalf of
Department of Labor.

A copy of the court order is available at:

         http://bankrupt.com/misc/vaeb15-33896-3796.pdf

Kat Sieniuc, Bankruptcy Law360, reports that Judge Huennekens put
the final seal of approval on a $192 million settlement for
workplace safety violations that led to black lung injuries.

                 About Alpha Natural Resources

Headquartered in Bristol, Virginia, Alpha Natural --
http://www.alphanr.com/-- is a coal supplier, ranked second     
largest among publicly traded U.S. coal producers as measured by
2014 consolidated revenues of $4.3 billion.  As of August 2015,
Alpha had 8,000 full time employees across many different states,
with UMWA representing 1,000 of the employees.

Alpha Natural Resources, Inc. (Bankr. E.D. Va. Case No. 15-33896)
and its affiliates filed separate Chapter 11 bankruptcy petitions
on Aug. 3, 2015, listing $9.9 billion in total assets as of June
30, 2015, and $7.3 billion in total liabilities as of June 30,
2015.

The petitions were signed by Richard H. Verheij, executive vice
president, general counsel and corporate secretary.

Judge Kevin R. Huennekens presides over the cases.

David G. Heiman, Esq., Carl E. Black, Esq., and Thomas A. Wilson,
Esq., at Jones Day serve as the Debtors' general counsel.  Tyler
P. Brown, Esq., J.R. Smith, Esq., Henry P. (Toby) Long, III, Esq.,
and Justin F. Paget, Esq., serve as the Debtors' local counsel.

Rothschild Group is the Debtors' financial advisor.  Alvarez &
Marshal Holdings, LLC, is the Debtors' investment banker.
Kurtzman Carson Consultants, LLC, is the Debtors' claims and
noticing agent.

The U.S. Trustee for Region 4 appointed seven creditors of Alpha
Natural Resources Inc. to serve on the official committee of
unsecured creditors.  Dennis F. Dunne, Esq., Evan R. Fleck, Esq.,
and Eric K. Stodola, Esq., at Milbank, Tweed, Hadley & McCloy LLP;
and William A. Gray, Esq., W. Ashley Burgess, Esq., and Roy M.
Terry, Jr., Esq. at Sands Anderson PC, represent the Committee.

Alpha Natural Resources on July 7, 2016, said its plan of
reorganization has been confirmed by the Bankruptcy Court.  On
July 26, Alpha Natural Resources and its affiliates emerged from
Chapter 11 bankruptcy protection.  The reorganized company is a
smaller, privately held company operating 18 mines and eight
preparation plants in West Virginia and Kentucky.


ARCONIC INC: Divests Italy Rolling Mill to Slim Aluminium
---------------------------------------------------------
Following a thorough review process and as part of Arconic Global
Rolled Products' continued drive to convert the business from a
commodity producer to a high-margin aerospace and automotive
supplier, Arconic Inc. divested its Fusina, Italy rolling mill to
Slim Aluminium.

Arconic expects to record restructuring-related charges
representing the loss on sale of approximately $60 million
after-tax, or $0.12 per diluted share, in its Statement of
Consolidated Operations for the first quarter of 2017.  The charges
primarily relate to the non-cash impairment of the net book value
of the business as well as the injection of $10 million in cash
into the business prior to its sale.

Amounts related to this action are still being finalized.
Additional details will be provided in Arconic's Form 10-Q for the
quarter ended March 31, 2017.

                    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 reported a net loss of $941 million for the year ended Dec.
31, 2016, following a net loss of $322 million for the year ended
Dec. 31, 2015.  As of Dec. 31, 2016, Arconic had $20.03 billion in
total assets, $14.89 billion in total liabilities and $5.14 billion
in total equity.

"For the 2016 annual period, Arconic adopted changes issued by the
FASB related to the evaluation of an entity's ability to continue
as a going concern.  Previously, under GAAP, continuation of a
reporting entity as a going concern was presumed as the basis for
preparing financial statements unless and until the entity's
liquidation becomes imminent.  Even if an entity's liquidation was
not imminent, there may have been conditions or events that raised
substantial doubt about the entity's ability to continue as a going
concern," as disclosed in the Company's Form 10-K report for the
year ended Dec. 31, 2016.
           
                         *     *     *

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


AURA SYSTEMS: Warren Breslow Quits as Director
----------------------------------------------
Warren Breslow resigned as a director of Aura Systems, Inc., on
March 30, 2017, as disclosed in a Form 8-K report filed with the
Securities and Exchange Commission.

Aura Systems currently is delinquent in filing its Annual Reports
on Form 10-K and Quarterly Reports on Form 10-Q, and consequently
neither the narrative nor the financial information contained in
the most recent such reports should be relied upon as presenting a
materially accurate description of the current business or
financial condition of the Company.  The Company said it will seek
to become current in its filings with the Securities and Exchange
Commission as soon as reasonably practicable.

                     About Aura Systems

El Segundo, Calif.-based Aura Systems, Inc., designs, assembles
and sells the AuraGen(R), its patented mobile power generator that
uses a prime mover such as the engine of a vehicle to generate
power.

Aura Systems incurred a net loss of $13.9 million for the year
ended Feb. 28, 2014, as compared with a net loss of $15.1 million
for the year ended Feb. 28, 2013.

The Company's balance sheet as of Aug. 31, 2014, showed $1.45
million in total assets, $35.07 million in total liabilities and
$33.6 million in total stockholders' deficit.

Kabani & Company, Inc., in Los Angeles, California, issued a
"going concern" qualification on the consolidated financial
statements for the year ended Feb. 28, 2014.  The independent
auditors noted that the Company has historically incurred
substantial losses from operations, and may not have sufficient
working capital or outside financing available to meet its planned
operating activities over the next twelve months.  These
conditions raise substantial doubt about the Company's ability to
continue as a going concern.


BALLANTRAE LLC: Has Access to Cash Collateral Until June
--------------------------------------------------------
Judge Erik P. Kimball of the U.S. Bankruptcy Court for the Southern
District of Florida signed an Agreed Interim Order authorizing
Ballantrae, LLC, d/b/a Oceanside Academy, to use cash collateral on
an interim basis, pending a final hearing in June 2017.

The Debtor is authorized to use cash collateral on the conditions
set forth on the Agreed Interim Order and in accordance with the
Budget.  The approved Budget reflects total operating expenses in
the aggregate sum of $37,610.  The Debtor is also authorized to
provide for the U.S. Trustee fee in the approximate amount of $550
per month.

The Debtor acknowledges that American Business Lending, Inc., has a
valid first priority lien on its real property, as well as all
present and future accounts, chattel paper, deposit accounts,
personal property, assets and fixtures, general intangibles,
instruments, equipment and inventory enforceable against the
collateral on the Debtor's property located at 5937 Roebuck Road,
Jupiter, FL.

Accordingly, the Debtor will pay $13,000 per month as adequate
protection to American Business Lending, beginning on April 5,
2017.  In addition, American Business Lending will have a
replacement lien on and in all property of the Debtor acquired or
generated after the Petition Date, but solely to the same extent
and priority, and of the same king and nature, as the property of
the Debtor securing its prepetition obligations to American
Business Lending.

Furthermore, American Business Lending will also be granted a
super-priority administrative expense claim against the Debtor in
the event that diminution occurs in the value of cash collateral as
a result of the Debtor's use of cash collateral, in an amount in
excess of the value of any replacement liens that have been
granted.

The Debtor is directed to provide American Business Lending
bi-weekly accounting of its financial condition, including changes
to its receivables, copies of the checkbook register reflecting all
transactions in the period, and changes to staff or payroll.

The Court will hold a final hearing on cash collateral on June 28,
2017 at 1:30 p.m.

A full-text copy of the Agreed Interim Order, dated April 4, 2017,
is available at
http://bankrupt.com/misc/flsb17-13427-22.pdf

                   About Ballantrae, LLC

Ballantrae, LLC, has a fee simple interest in a property located at
5397 Roebuck Road, Jupiter, FL.  It operates a pre-school/day care
facility doing business as Oceanside Academy School at the
property.

Ballantrae, LLC, filed a Chapter 11 petition (Bankr. S.D. Fla. Case
No. 17-13427) on March 22, 2017.  The petition was signed by
Corinne Gates, Manager Member.  At the time of filing, the Debtor
had $2.03 million in total assets and $3.42 million in total
liabilities.

The Debtor tapped Brian K. McMahon, Esq. at Brian K. McMahon, as
counsel.


BILL BARRETT: Enters 2017 With 'Solid' Financial Position, CEO Says
-------------------------------------------------------------------
Bill Barrett Corporation filed with the Securities and Exchange
Commission a copy of a letter to shareholders and annual report
materials.

In the Letter to Shareholders, Scot R. Woodall, chief executive
officer and president of Bill Barrett, stated "Over the past
several years, we transitioned our business portfolio from Rocky
Mountain natural gas and exploration to an oil focused growth
strategy with assets primarily concentrated in the Denver-Julesburg
("DJ") Basin of Colorado.  This narrowed our operational footprint
and positioned us within a top-tier, economic basin, while
affording us a multi-year inventory of economic drilling locations
providing significant growth opportunities in the coming years.  In
tandem with this endeavor, we siginficantly improved our financial
position with an approximate 50% reduction in net long-term debt
since 2012.  This was primarily accomplished through the sale of
non-core assets that were no longer considered to be pivotal
components of our long-term strategy.  Overall, this was a
tremendous accomplishment that was achieved during a challenging
commodity price environment.

"Our mantra for 2016 was to execute on the items within our
control.  This strategy serves us well as we maintained positive
operational momentum throughout the year and achieved numerous
successes, including:

  * Production sales volumes of 6.1 MMBoe, which were 11% above
    2015 when excluding sales volumes associated with properties
    that were sold and despite capital expenditures being 66%
    below 2015 spending levels

  * Capital expenditures of $98 million were below cash flow from
    operations, a feat that was accomplished kby very few
    companies during 2016

  * Extended reach lateral ("XRL") well costs averaged $4.25
    million per well, a 24% improvement over wells drilled during
    the second half of 2015

  * Reduced lease operating expense per Boe by 29% as compared to
    2015

  * Reduced cash general and administrative expenses on a per Boe
    basis by 24% compared to 2015

  * Reduced DJ Basin oil price differentials versus the WTI price
    by 58% compared to 2015

  * Entered 2017 with a solid financial position consisting of
    $276 million of cash and an undrawn credit facility of $300
    million

A copy of the Letter to Shareholders is available for free at:

                      https://is.gd/MG8FuJ

                       About Bill Barrett

Denver-based Bill Barrett Corporation is an independent energy
company that develops, acquires and explores for oil and natural
gas resources.  All of the Company's assets and operations are
located in the Rocky Mountain region of the United States.

Bill Barrett reported a net loss of $170.4 million on $178.8
million of total operating revenues for the year ended Dec. 31,
2016, compared to a net loss of $487.8 million on $207.9 million of
total operating revenues for the year ended Dec. 31, 2015.
The Company's balance sheet at Dec. 31, 2016, showed $1.38 billion
in total assets, $813.79 million in total liabilities and $571.54
million in total stockholders' equity.

                         *    *    *

In June 2016, Moody's Investors Service affirmed Bill Barrett
Corporation's 'Caa2' Corporate Family Rating and revised the
Probability of Default Rating to 'Caa2-PD/LD' from 'Caa2-PD.' "Bill
Barrett's debt for equity exchange achieved some reduction in its
overall debt burden, but the company's cash flow and leverage
metrics continue to remain challenged as its hedges roll off in
2017," commented Amol Joshi, Moody's vice president.

In June 2016, S&P Global Ratings raised the corporate credit rating
on Bill Barrett to 'B-' from 'SD'.  The rating outlook is negative.
"The upgrade reflects our reassessment of the company's corporate
credit rating following the debt-for-equity exchange of its 7.625%
senior unsecured notes due 2019, and also reflects our expectation
that there will be no further distressed exchanges over the next 12
months," said S&P Global Ratings credit analyst Kevin Kwok.


BIND THERAPEUTICS: BE Capital Wants Payment to Shareholders Halted
------------------------------------------------------------------
Jack Newsham, writing for Bankruptcy, reports that B.E. Capital
Management Fund LP asked a Delaware federal court to stop
distributions to BIND Therapeutics, Inc.'s shareholders.

Errors by securities clearinghouse the Depository Trust Co. and
regulator the Financial Industry Regulatory Authority resulted in
the first $8 million payment going to the wrong people, Law360
relates, citing B.E. Capital.

According to Law360, B.E. Capital said that the Debtor's main
creditor has been paid off, and that DNIB Unwind Inc. has about $18
million left to distribute to shareholders after sending out $8
million in December.

B.E. Capital, Law360 states, claimed that wrong group of investors
got paid.  Citing B.E. Capital, Law360 shares that either the DTC
or FINRA calculated the wrong cutoff date, or ex-date, when
determining which DNIB investors qualify for distributions as the
Debtor winds down, and asked the Court to declare one of the
defendants responsible for setting the date and to order a halt to
payouts until the dispute is resolved.

                   About BIND Therapeutics

BIND Therapeutics is a biotechnology company developing novel
targeted therapeutics, primarily for the treatment of cancer.  BIND
Therapeutics, Inc., aka BIND Biosciences, Inc., and BIND
Biosciences Security Corporation filed for Chapter 11 bankruptcy
protection (Bankr. D. Del. Case Nos. 16-11084 and 16-11085) on May
1, 2016.

Peter M. Gilhuly, Esq., Kimberly A. Posin, Esq., and Adam E.
Malatesta, Esq., at Latham & Watkins LLP, and John Henry Knight,
Esq., and Amanda R. Steele, Esq., at Richards, Layton & Finger,
P.A., serve as Chapter 11 counsel.

The Debtors' financial advisor is Cowen and Company, LLC.  Prime
Clerk LLC serves as claims and noticing agent.  In its petition,
the Debtors estimated $10 million to $50 million in both assets and
liabilities.

The petitions were signed by Andrew Hircsh, president and chief
executive officer.


BIOSERV CORP: Removed Provision on Issuance of Stocks in 6th Plan
-----------------------------------------------------------------
Bioserv Corp. filed with the U.S. Bankruptcy Court for the Southern
District of California its latest disclosure statement, which
contains revised provisions on the treatment of unsecured claims.


According to the filing, the principal amount of Class 5 unsecured
claims held by Bioserv's parent company will be reduced to 30% of
the claims for a total reduction of 70%.

The claims will be paid as soon as possible but not prior to 10
days following the effective date of the plan, provided that the
cash balance remaining after payment exceeds $500,000.  If there is
no sufficient cash, notes will be issued in lieu of cash.

Bioserv removed the provision on the issuance of 39% of shares to
its parent company from the proposed plan.

The latest plan also contains revisions to the treatment of Class 4
unsecured claims that are not entitled to priority.  

Unsecured creditors holding Class 4 claims will be paid in cash on
the effective date, according to the latest plan.  This cash
payment will be equivalent to the full principal amount of the
allowed claim, plus accrued interest.

The provision on the issuance of 5% of shares to Class 4 unsecured
creditors had been removed from the plan, court filings show.

A copy of the sixth amended disclosure statement dated March 30 is
available for free at:

               https://is.gd/htCstq
  
                About Bioserv Corp.

Headquartered in San Diego, California, Bioserv Corporation filed
for Chapter 11 bankruptcy protection (Bankr. S.D. Calif. Case No.
14-08651) on Oct. 31, 2014, 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 Albert Hansen, CEO.

Judge Margaret M. Mann presides over the case.  Benjamin Carson,
Esq., at Benjamin Carson Law Office serves as the Debtor's
bankruptcy counsel.

On Nov. 3, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.


BIOSTAGE INC: Presents Positive Preclinical Data of Cellspan
------------------------------------------------------------
Biostage, Inc. presented preclinical data of its Cellspan
Esophageal Implant at the Society for Biomaterials 2017 Annual
Meeting and Exposition, being held April 5-8, 2017 in Minneapolis,
MN.

Sherif Soliman, PhD, head of Biostage's Material Science
Laboratory, presented the Company's preclinical data in an abstract
entitled, "Cell-Seeded Synthetic Scaffold for Esophageal
Regeneration," in an oral presentation as part of the Biomaterials
Technology in Industry session, on April 5, 2017.  The Company's
abstract will also be a part of poster presentations (poster number
845) being held on Thursday, April 6 and Friday, April 7, 2017.

The preclinical study was designed to evaluate the Company's
Cellspan Esophageal Implant as an alternative conduit for patients
with esophageal diseases that require resection of the damaged
portion.  In the preclinical model, autologous adipose-derived
mesenchymal stem cells were isolated, expanded and seeded onto a
tubular synthetic scaffold created with electrospun polycarbonate
based polyurethane.  Scaffolds were then incubated in a disposable
bioreactor for 7 days to obtain an autologous combination
construct, and were then implanted in large animals after a full
circumferential resection of the esophagus.

In vitro data showed that the Cellspan implant dependably carried
metabolically active cells that released bioactive molecules
involved in the mesenchymal cells paracrine function.  In vivo
studies resulted in tissue growth that led to the reconstitution of
the continuity and integrity of the esophageal tube after
circumferential full thickness surgical resection.  Furthermore,
full mucosal regeneration on the inner lumen was observed within a
span of 3 months post-implantation.

Saverio La Francesca, MD, president and chief medical officer of
Biostage, stated, "The overall results further demonstrate the
potential of our Cellspan Esophageal Implant and its feasibility to
facilitate the regeneration of full circumferential sections after
esophageal resection, as it would be clinically required for
esophageal replacement.  We are encouraged by these results and
believe that our Cellframe technology offers the potential to
provide a solution to the unmet medical need in the current
standard of care aiming to improve the outcome for these patients.
We look forward to further developing this innovative technology
and its potential to also address disorders of other hollow organs,
such as the bronchus and trachea."

Accepted abstracts will be published in the Transactions of the
Society For Biomaterials, a referenced, copyrighted publication of
the Society For Biomaterials.

A copy of the Poster Presentation of Biostage, Inc. is available
for free at https://is.gd/G2ufNB

                        About Biostage

Biostage, Inc., formerly Harvard Apparatus Regenerative Technology,
Inc. -- http://www.biostage.com/-- is a biotechnology company
engaged in developing bioengineered organ implants based on its
Cellframe technology.

Biostage reported a net loss of $11.57 million on $82,000 of
revenues for the year ended Dec. 31, 2016, compared to a net loss
of $11.70 million on $118,000 of revenues for the year ended
Dec. 31, 2015.  The Company's balance sheet at Dec. 31, 2016,
showed $4.55 million in total assets, $2.77 million in total
liabilities and $1.77 million in total stockholders' equity.

KPMG LLP, in Cambridge, Massachusetts, 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 will require additional financing to
fund future operations which raise substantial doubt about its
ability to continue as a going concern.


BLAIR OIL: Unsecured Creditors' Recovery Unknown Under Plan
-----------------------------------------------------------
Blair Oil Investments, LLC, filed with the U.S. Bankruptcy Court
for the District of Colorado a disclosure statement to accompany
its plan of reorganization, a full-text copy of which is available
for free at:

         http://bankrupt.com/misc/cob-15-15009-99.pdf

Class 1,  Allowed Unsecured Claims, is impaired under the Plan.
Class 1 Claimants will receive a pro-rata share of the Creditor
Fund. The Allowed Class 1 Creditors will receive distributions from
the Debtor's Creditor Fund on a pro-rata basis as follows:

   (i)  an initial distribution within 30 days of the Effective
Date; and,

  (ii) a final distribution upon the liquidation of all assets of
the Debtor or one year from the Effective Date, whichever is
sooner.

The Debtor will fund its Plan obligations with cash from the sale
of its remaining assets.

                   About Blair Oil Investments

Blair Oil Investments, LLC sought Chapter 11 protection (Bankr. D.
Col. Case No. 15-15009) May 7, 2015.  The Debtor estimated assets
and liabilities in the range of $1 million to $10 million.  The
Debtor tapped Harvey Sender, Esq., at Sender Wasserman Wadsworth,
P.C. as counsel.

Peter H. Blair filed his voluntary petition for relief under
Chapter 11 of the Bankruptcy Code also on May 7, 2015 (Case No.
15-15008).  On August 20, 2015, Mr. Blair's bankruptcy case was
converted to a case under Chapter 7.  Jeffrey A. Weinman is the
Chapter 7 trustee for Mr. Blair's bankruptcy estate.  Mr. Blair's
bankruptcy estate is the holder of 100% of the membership of BOI.


BMR HOLDINGS: Court Authorizes Cash Collateral Use
--------------------------------------------------
Judge K. Rodney May of the U.S. Bankruptcy Court for the Middle
District of Florida authorized BMR Holdings, LLC, to use cash
collateral.

The Debtor is authorized to use cash collateral including, cash,
deposit accounts, accounts receivable, and rental revenue in
accordance with the budget, subject to a 10% variance each month on
a cumulative basis.

The Secured Creditor is granted as adequate protection
post-petition replacement liens against the Debtor's Cash
Collateral to the same extent, validity, and priority as existed as
of the Petition Date without the need to file or execute any
document as may otherwise be required under applicable
non-bankruptcy law.

The Debtor is directed to maintain insurance coverage for the
Property in accordance with the obligations under the loan and
security documents.  The Debtor is further directed  to grant the
Secured Creditor access to its business records and premises for
inspection.

A full-text copy of the Order, dated April 3, 2017, is available at

http://tinyurl.com/mm6jb7o

                       About BMR Holdings

BMR Holdings, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 16-02944) on April 6,
2016.  The petition was signed by Michael Levich, manager.  The
Debtor estimated assets and liabilities in the range of $1 million
to $10 million.

The case is assigned to Judge K. Rodney May.  

The Debtor tapped Stephen R. Leslie, Esq., at Stichter, Riedel,
Blain & Postler, P.A., as counsel.  The Debtor also engaged Shubert
Goodman and Huttner, LLP, as its certified public accountants, and
M.O. Moore LLC as its financial advisor.

Guy Gebhardt, acting U.S. trustee for Region 21, on May 13, 2016,
appointed two creditors -- Stephen Goldfield; and (2) Larry Palnick
-- to serve on an official committee of unsecured creditors.  The
Committee retained Scott A. Underwood, Esq., and the law firm of
Buchanan Ingersoll & Rooney PC as its counsel, and GlassRatner
Advisory & Capital Group LLC as financial advisor.


BOSS REAL ESTATE: Voluntary Chapter 11 Case Summary
---------------------------------------------------
Debtor: Boss Real Estate Holdings, LLC
        1326 West Cover Drive
        Gilbert, AZ 85233

About the Debtor: Boss Real Estate is an Arizona domestic LLC,
managed by lone principal, Michael Harris from Gilbert, Arizona.

Case No.: 17-03716

Chapter 11 Petition Date: April 10, 2017

Court: United States Bankruptcy Court
       District of Arizona (Phoenix)

Judge: Hon. Brenda Moody Whinery

Debtor's Counsel: Ronald J. Ellett, Esq.
                  ELLETT LAW OFFICES, P.C.
                  2999 North 44th Street, Suite 330
                  Phoenix, AZ 85018
                  Tel: 602-235-9510
                  Fax: 602-235-9098
                  E-mail: rjellett@ellettlaw.phxcoxmail.com
                         hsantilli@ellettlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Michael Harris, member/manager.

The Debtor failed to include a list of its 20 largest unsecured
creditors at the time of the filing.

A full-text copy of the petition is available for free at:

           http://bankrupt.com/misc/azb17-03716.pdf


BPS US HOLDINGS: Investment Banker Wants Sale Fees Okayed
---------------------------------------------------------
Centerview Partners LLC, investment banker for BPS US Holdings
Inc., et al., is asking the U.S. Bankruptcy Court for the District
of Delaware to authorize final allowance of the Investment Banker's
sale fee in the amount of $3,074,380 and payment of cap-adjusted
sale fee in the amount of $2,235,000.

The Investment Banker's request is available at:

           http://bankrupt.com/misc/deb16-12373-940.pdf

Prior to and during these Chapter 11 cases, Centerview assisted and
advised the Debtors in connection with the Debtors' efforts to sell
substantially all of their assets.  

Ryan Boysen, writing for Bankruptcy Law360, reports that the
Investment Banker said it conducted an exhaustive search on behalf
of the Debtor, reaching out to more than 130 potential buyers
before settling on the stalking horse bidder when none of the
buyers ended up submitting bids.

                   About Performance Sports

Exeter, N.H.-based Performance Sports Group Ltd. (NYSE: PSG) (TSX:
PSG) -- http://www.PerformanceSportsGroup.com/-- is a developer   

and manufacturer of ice hockey, roller hockey, lacrosse, baseball
and softball sports equipment, as well as related apparel and
soccer apparel. Its products are marketed under the BAUER, MISSION,
MAVERIK, CASCADE, INARIA, COMBAT and EASTON brand names and are
distributed by sales representatives and independent distributors
throughout the world. In addition, the Company distributes its
hockey products through its Burlington, Massachusetts and
Bloomington, Minnesota Own The Moment Hockey Experience retail
stores.

On Oct. 31, 2016, Performance Sports Group Ltd. and certain of its
affiliates have filed voluntary petitions under Chapter 11 of the
Bankruptcy Code in the District of Delaware and commenced
proceedings under the Companies' Creditors Arrangement Act in the
Ontario Superior Court of Justice.

The U.S. Debtors are: BPS US Holdings Inc.; Bauer Hockey, Inc.;
Easton Baseball/Softball Inc.; Bauer Hockey Retail Inc.; Bauer
Performance Sports Uniforms Inc.; Performance Lacrosse Group Inc.;
BPS Diamond Sports Inc.; and PSG Innovation Inc.

The Canadian Debtors are: Performance Sports Group Ltd.; KBAU
Holdings Canada, Inc.; Bauer Hockey Retail Corp.; Easton
Baseball/Softball Corp.; PSG Innovation Corp. Bauer Hockey Corp.;
BPS Canada Intermediate Corp.; BPS Diamond Sports Corp.; Bauer
Performance Sports Uniforms Corp.; and Performance Lacrosse Group
Corp.

The Debtors have hired Paul, Weiss, Rifkind, Wharton & Garrison LLP
as counsel; Young Conaway Stargatt & Taylor, LLP as co-counsel;
Stikeman Elliott LLP as Canadian legal counsel; Centerview LLP as
investment banker to the special committee; Alvarez & Marsal North
America, LLC, as restructuring advisor; Joele Frank, Wilkinson,
Brimmer, Katcher as communications & relations advisor; KPMG LLP as
auditors; Ernst & Young LLP as CCAA monitor; and Prime Clerk LLC as
notice, claims, solicitation and balloting agent.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on Nov. 10
appointed three creditors of BPS US Holdings, Inc., parent of
Performance Sports, to serve on the official committee of unsecured
creditors. The Creditors' Committee retained by Blank Rome LLP as
counsel, Cassels Brock & Blackwell LLP as Canadian co-counsel, and
Province Inc. as financial advisor.

The U.S. Trustee appointed a committee of equity security holders.

The equity committee is represented by Natalie D. Ramsey, Esq., and
Mark A. Fink, Esq., at Montgomery, McCracken, Walker & Rhoads, LLP;
and Robert J. Stark, Esq., Steven B. Levine, Esq., James W. Stoll,
Esq., and Andrew M. Carty, Esq., at Brown Rudnick LLP.

                         *   *   *

As reported by the Troubled Company Reporter, effective as of
February 27, 2017, the Company consummated the sale of
substantially all of the assets of the Company and its North
American subsidiaries, including its European and global
operations, pursuant to an asset purchase agreement, dated as of
October 31, 2016, as amended, by and among the Sellers, 9938982
Canada Inc., an acquisition vehicle co-owned by affiliates of
Sagard Holdings Inc. and Fairfax Financial Holdings Limited, and
the designated purchasers party thereto, for a base purchase price
of US$575 million in aggregate, subject to certain adjustments, and
the assumption of related operating liabilities.

The transaction was the culmination of the process commenced by the
Sellers pursuant to creditor protection proceedings launched on
Oct. 31, 2016, in the Ontario Superior Court of Justice under the
Companies' Creditors Arrangement Act, and in the U.S. Bankruptcy
Court for the District of Delaware under Chapter 11 of the
Bankruptcy Code, as amended.

The Company conducted a court-supervised sale and auction process
as part of its Canadian and U.S. court proceedings. The bid made by
the Purchaser served as the "stalking horse" bid for purposes of
the process and was ultimately determined to be the successful bid
in accordance with the related court approved bidding procedures.

In accordance with, and pursuant to, the terms and conditions of
the Agreement, the Company has changed its name to "Old PSG
Wind-down Ltd." from "Performance Sports Group Ltd." effective as
of March 20, 2017.


BRIGHT HORIZONS: Moody's Hikes Corporate Family Rating to Ba3
-------------------------------------------------------------
Moody's Investors Service upgraded Bright Horizons Family Solutions
LLC's Corporate Family Rating (CFR) to Ba3 from B1, its Probability
of Default Rating (PDR) to Ba3-PD from B1-PD, and the ratings on
the existing first lien credit facilities to Ba3 from B1. Moody's
also affirmed Bright Horizons' SGL-1 Speculative Grade Liquidity
Rating, and assigned a Ba3 rating to the company's proposed first
lien credit facilities, consisting of a $1,072 million term loan
due 2023 and a $225 million revolving credit facility due 2022. The
rating outlook remains stable.

In a proposed refinancing transaction, Bright Horizons will be
replacing its existing credit facilities with the proposed new
first lien facilities. The new term loan and revolver are expected
to have lower pricing compared to the previous credit agreement,
while the revolver maturity will be extended by three years to 2022
from 2019. The new credit agreement will also introduce a maximum
net leverage maintenance covenant in the revolver to replace a
springing net leverage covenant in the prior revolver.

The CFR upgrade reflects Bright Horizons' track record of
consistent strong free cash flow generation and deleveraging
through earnings growth, as well as its ability to improve and
sustain EBITDA margins while successfully integrating acquisitions.
The rating action also reflects the company's gradually increasing
scale and geographic diversity. Moody's also expects that Bright
Horizons will maintain a disciplined approach to potential
acquisitions and share repurchases, and maintain its leverage
around 4.0x while growing organically and through acquisitions.
Moody's expects the company's EBITDA less capex to interest
coverage to be sustained comfortably above 3.0x, and annual free
cash flow in the range of $130 million to $150 million.

The proposed transaction improves the company's liquidity profile
given the debt maturity extension as well as an incremental cash
flow benefit through interest expense savings. The expected pricing
reduction of Bright Horizons' credit facilities will result in
about $5 million of annual interest savings, and pro forma EBITDA
less capex to interest coverage improving to approximately 3.2x
from 3.0x at December 31, 2016. Bright Horizons' debt to EBITDA
inclusive of Moody's standard adjustments and pro forma for
acquisitions is unchanged from 4.3x post the recent revolver
paydown.

The following rating actions were taken:

Issuer: Bright Horizons Family Solutions LLC

Corporate Family Rating, upgraded to Ba3 from B1

Probability of Default Rating, upgraded to Ba3-PD from B1-PD

Proposed $225 million first lien senior secured revolving credit
facility due 2022, assigned Ba3 (LGD3)

Proposed $1,072 million first lien senior secured term loan B due
2023, assigned Ba3 (LGD3)

Existing $1,075 million first lien senior secured term loan B
(including $150 million of delayed draw term loan) due 2023,
upgraded to Ba3 (LGD3) from B1 (LGD3). The rating will be withdrawn
upon close of the transaction.

Existing $225 million first lien senior secured revolving credit
facility expiring in 2019, upgraded to Ba3 (LGD3) from B1 (LGD3).
The rating will be withdrawn upon close of the transaction.

Speculative Grade Liquidity Rating, affirmed at SGL-1

Outlook, remains stable

RATINGS RATIONALE

The Ba3 CFR reflects Bright Horizons' track record of strong free
cash flow generation and demonstrated ability to de-lever through
earnings growth, the company's moderate pro forma debt to EBITDA
leverage of approximately 4.3x and healthy EBITDA less capex to
interest coverage of 3.2x (inclusive of Moody's standard
adjustments). The rating also reflects Moody's expectations that
favorable operating trends and EBITDA growth will contribute to
leverage reduction and credit metric improvement over the next 12
to 18 months. The rating reflects Moody's view that the company
will continue to organically grow its revenues and earnings as a
result of new center openings, tuition increases, growth in
ancillary revenues, and improving enrollments in mature centers.
The rating is also supported by Bright Horizons' solid market
position in the employer-sponsored child-care space, its successful
execution of new center openings in recent years, good
diversification by customer and industry verticals, and relatively
long-term contractual arrangements.

Notwithstanding these positives, the rating also incorporates
material business risks including exposure to cyclical employment
and corporate spending, a high capex expansion strategy, and
ongoing acquisition activity that can present integration risks and
temporary increases in leverage, although leverage is expected to
return towards 4.0x shortly following any transactions.
Additionally, event risks include the potential introduction of a
recurring quarterly dividend since the company is publicly traded,
and buybacks under its stock repurchase program and block
repurchases from Bain Capital Partners, LLC to facilitate the exit
of its remaining 21% ownership stake. The company has meaningful
capacity for shareholder distributions under the restricted
payments provisions in the credit agreement. Moody's expects Bright
Horizons to maintain a disciplined approach to potential
acquisitions and share repurchases, which is reflected in the
rating.

The SGL-1 Speculative Grade Liquidity Rating reflects Bright
Horizons' very good liquidity supported by Moody's expectation of
continued favorable earnings trends translating into strong free
cash flow in the range of $130 to $150 million per year, expected
ample availability under its amended $225 million revolving credit
facility expiring in 2022. These cash sources provide good coverage
for the approximate $11 million of required annual term loan
amortization. Moody's also expect Bright Horizons' to maintain good
cushion under the net leverage financial maintenance covenant in
the revolver. There are no term loan financial maintenance
covenants. Potential uses of free cash flow and/or revolving credit
facility for funding of acquisitions and share repurchases somewhat
constrain the company's liquidity but are discretionary.

The stable rating outlook reflects Moody's expectation that Bright
Horizons will sustain its positive enrollment trends, grow revenue
and earnings, and continue to successfully execute its child-care
center expansion strategy, while maintaining a disciplined approach
to acquisitions and share repurchases.

Although not expected in the intermediate term, the ratings could
be upgraded if the company improves its scale and geographic
diversity, while maintaining strong organic revenue and earnings
growth. The company would also need to sustain adjusted debt to
EBITDA comfortably below 3.5x, EBITDA less capex to interest
coverage above 4.0x, and free cash flow to debt above 10%. A
conservative posture with respect to acquisitions and
shareholder-friendly actions would also need to be sustained.

The ratings could be downgraded if the company experiences
deteriorating operating trends, cash flow declines, adjusted debt
to EBITDA is not maintained around 4.0x or EBITDA less capex to
interest declines below 3.0x. A material debt-financed acquisition,
a dividend distribution, aggressive share repurchase activity, or
liquidity deterioration could also pressure the ratings.

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.

Bright Horizons Family Solutions LLC, based in Watertown,
Massachusetts, is a leading provider of employer-based child care
services, back-up dependent care, and other educational advisory
services. As of December 31, 2016, the company operated 1,035 child
care and early education centers for more than 1,100 clients with
the capacity to serve over 115,000 children in 41 states, the
District of Columbia, the United Kingdom, Puerto Rico, Canada,
Ireland, India, and the Netherlands. Bain Capital Partners, LLC
owns approximately 21% of the outstanding common stock. In 2016,
the company generated approximately $1.6 billion in revenues.


BRITISH MOTORCARS: Hires Levene Neale as Counsel
------------------------------------------------
British Motorcars Ventura, Inc., d/b/a Land Rover Jaguar Ventura,
seeks authority from the U.S. Bankruptcy Court for the Central
District of California to employ the Levene Neale Bender Yoo &
Brill, L.L.P., as counsel to the Debtor.

British Motorcars requires Levene Neale to:

   a. advise the Debtor with regard to the requirements of the
      Bankruptcy Court, the Bankruptcy Code, the Bankruptcy Rules
      and the Office of the U.S. Trustee as they pertain to the
      Debtor;

   b. advise the Debtor with regard to certain rights and
      remedies of the Debtor's bankruptcy estate and the rights,
      claims and interests of its creditors;

   c. represent the Debtor in any proceeding or hearing in the
      Bankruptcy Court involving the Debtor's estate, unless the
      Debtor is represented in such proceeding or hearing by
      other special counsel;

   d. conduct examinations of witnesses, claimants or adverse
      parties and represent the Debtor in any adversary
      proceeding except to the extent that any such adversary
      proceeding is in an area outside of LNBYB's expertise or
      which is beyond Levene Neale's staffing capabilities;

   e. prepare and assist the Debtor in the preparation of
      reports, applications, pleadings and orders including, but
      not limited to, applications to employ professionals,
      monthly operating reports, quarterly reports, initial
      filing requirements, schedules and statements of financial
      affairs, lease pleadings, financing pleadings, and
      pleadings with respect to the Debtor's use, sale or lease
      of property outside the ordinary course of business;

   f. assist the Debtor in the negotiation, formulation,
      preparation and confirmation of a plan of reorganization
      and the preparation and approval of a disclosure statement
      in respect of the plan; and

   g. perform any other services which may be appropriate in
      Levene Neale's representation of the Debtor during the
      Debtor's bankruptcy cases.

Levene Neale will be paid at these hourly rates:

     Attorneys                    $375-$595
     Paraprofessionals            $250

On March 22, 2017, two of the Debtor's equity holders paid Levene
Neale from their personal funds the amount of $50,000, inclusive of
the $1,717 filing fee.

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

Martin J. Brill, partner of Levene Neale Bender Yoo & Brill,
L.L.P., 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.

Levene Neale can be reached at:

     Martin J. Brill, Esq.
     Todd M. Arnold, Esq.
     Lindsey L. Smith, Esq.
     LEVENE NEALE BENDER YOO & BRILL, L.L.P.
     10250 Constellation Boulevard, Suite 1700
     Los Angeles, CA 90067
     Tel: (310) 229-1234
     Fax: (310) 229-1244
     E-mail: mjb@lnbyb.com
             tma@lnbyb.com
             lls@lnbyb.com

                   About British Motorcars Ventura, Inc.

British Motorcars Ventura, Inc. --
http://landroverjaguarventura.com-- is a small organization in the
new and used car dealers industry located in Ventura, CA. It opened
its doors in 2010 and now has an estimated $2.7 million in yearly
revenue and approximately 12 employees.

British Motorcars Ventura, Inc., based in Ventura, CA, filed a
Chapter 11 petition (Bankr. C.D. Cal. Case No. 17-10489) on March
22, 2017. The Hon. Peter Carroll presides over the case. Martin J
Brill, Esq., at Levene Neale Bender Yoo & Brill 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 Philip D.
Vass, president.

The Debtor hired McQueen & Ashman LLP, as special corporate and
litigation counsel.


BURGI ENGINEERS: Plan Outline Okayed, Plan Hearing on May 18
------------------------------------------------------------
Burgi Engineers LLC and Burgi Corp. are now a step closer to
emerging from Chapter 11 protection after a bankruptcy judge
approved the outline of their plan of reorganization.

Judge Jim Pappas of the U.S. Bankruptcy Court for the District of
Montana on March 30 gave the thumbs-up to the disclosure statement
after finding that it contains "adequate information."

The order set a May 4 deadline for creditors to file their
objections and cast their votes accepting or rejecting the plan.

A court hearing to consider confirmation of the plan is scheduled
for May 18, at 9:00 a.m.  The hearing will take place at the
Russell Smith Federal Courthouse, Bankruptcy Courtroom, 201 E.
Broadway, Missoula, Montana.

                   About Burgi Engineers LLC

Based in Montana, Burgi Engineers LLC and Burgi Corporation filed
Chapter 11 petitions (Bankr. D. Mont. Case Nos. 16-60770 and
16-60771) on July 28, 2016.  The petitions were signed by Robert
Burgi, president of Burgi Corporation.

Judge Jim D. Pappas presides over the cases, which are jointly
administered.  

In its petition, Burgi Engineers disclosed $626,204 in assets and
$1.36 million in liabilities.  Burgi Corporation disclosed $532,282
in assets and $1.08 million in liabilities.  

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


CAL PREMIUM: Star Milling Buying All Assets for $5.1 Million
------------------------------------------------------------
Cal Premium Treats, Inc., asks the U.S. Bankruptcy Court for the
Central District of California to authorize the sale of
substantially all assets to Star Milling Co. ("Stalking Horse
Bidder") for $5,070,000, subject to overbid.

A hearing on the Motion is set for May 9, 2017, at 1:30 p.m.

As noted in the recently filed and served Notice of Sale of
Substantially All of the Debtor's Assets, the Stalking Horse Bidder
has amended its purchase offer that will substantially benefit the
Debtor's secured creditors, employees.  The Stalking Horse Bidder
has submitted its formal offer along with proof of ability to close
the transaction with payment in full.

The salient terms of the Stalking Horse Bidder's offer are:

   a. The Stalking Horse Bidder (or Assignee) will acquire all the
personal property tangible and intangible assets of the Debtor
relating to its business operations;

   b. Total purchase price shall be $5,070,000 or if increased by a
bona fide overbid in an amount no less than required in the Bid
Procedures;

   c. The Stalking Horse Bidder will assume no liabilities or
obligations of the Debtor other than the aggregate $4,800,000 of
secured debt owed pro rata to the U.S. Small Business
Administration and the non-institutional lender, US Employment
Development;

   d. The Stalking Horse Bidder will acquire the Acquired Assets
free and clear of any and all debts, liens, claims, causes of
action, and security interests, whether known or unknown other than
specified;

   e. The closing for the sale of the Debtor's Assets will occur on
June 15, 2017;

   f. The minimum incremental overbids will begin at least $100,000
higher than the Opening Bid (the initial next highest Opening Bid
will be no less than $112,000 greater than the initial bid of
$5,070,000), and will be in minimum increments of $100,000; and

   g. In the event the Stalking Horse Bidder is not the successful
purchaser, it will be entitled to reimbursement of its reasonable
costs, attorneys' fees and other professional fees, not to exceed
in aggregate amount of $112,000 as expressly provided for in the
Bid Procedures.

The Court has already approved the Bid Procedures, subject to
slight modifications and the Sale Motion is intended to be
consistent therewith.

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

          http://bankrupt.com/misc/Cal_Premium_121_Sales.pdf

The Debtor's principals have confirmed that the secured creditors
itemized constitute all of the secured creditors who assert
properly perfected and otherwise not avoidable secured claims
against the Debtor's bankruptcy estate.  The Debtor's principals
have obtained the express consent of the itemized secured creditors
as to the proposed purchase price (or any properly submitted
overbid) and the Stalking Horse Bidder is requesting a complete
assumption of the Debtor's debts.

The Debtor's principals believe that there are a few individuals
who could effectively operate the business.  The Debtor's
principals, therefore, believe that further marketing of the
business would not benefit the Debtor's bankruptcy estate.
Instead, the Debtor negotiated the $5,070,000 offer from the
Stalking Horse Bidder, and given the Debtor's schedules listing the
value of the assets, the Debtor believes the offer represents the
fair market value of the Sale Assets.

The Debtor's United States Trustee Monthly Operating Reports from
the last few months show only moderate profitability, indicating
that the offer by the Stalking Horse Bidder reflects the fair
market value.  Further, the Notice of Sale was served on all
creditors with an opportunity to object or overbid.  

Accordingly, the Debtor asks the Court to (i) approve the sale of
Assets free and clear of any liens, claims, and interests, except
for the assumed secured claims of the Small Business Administration
and the U.S. Employment Development by the Stalking Horse Bidder;
and (ii) execute any documents required in connection therewith,
including an Assignment of Certain Executory Contracts, and to take
any other actions necessary to effectuate the sale of the Sale
pursuant to the Term Sheet and fully executed Asset Purchase
Agreement.

The Debtor asks the Court to waive the requirements of a stay
pursuant to Federal Rules of Bankruptcy Procedure 6004(g).

                   About Cal Premium Treats

Cal Premium Treats, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Cal. Case No. 16-17522) on Aug. 22,
2016.  The petition was signed by Salvatore Palermo, president.

The case is assigned to Judge Scott C. Clarkson.

At the time of the filing, the Debtor estimated assets of less
than
$50,000 and liabilities of $1 million to $10 million.


CAMBER ENERGY: Extends Maturity Date for Loan Agreement to July
---------------------------------------------------------------
Camber Energy, Inc., an independent oil and gas company with
operations in Oklahoma and Texas, announced that on March 31, 2017,
the Company amended the terms of its $7.5 million Senior Secured
Letter Loan Agreement.  The Letter Loan Agreement was originally
entered into on Aug. 13, 2013, and under the amended terms, the
maturity date of the loan was extended from April 30, 2017, to July
31, 2017.

Also, the third and optional final tranche of funding under its
securities purchase agreement with an accredited institutional
investor was not exercised prior to its expiration on March 31,
2017.

"We are pleased that we have negotiated an extension until
mid-summer of our secured loan agreement with the senior lender
while we work toward a long-term resolution," said Anthony C.
Schnur, chief executive officer of Camber Energy.  "Access to
capital will remain critical to the Company as we continue to
maintain an aggressive growth posture through field re-development,
drilling, and continued strategic asset acquisitions.  We have
leveraged our expertise in the Hunton formation into the emerging
horizontal San Andres play in the Permian Basin, and we expect to
close before the end of this month our leasehold acreage
acquisition in the San Andres previously announced in February.

"Longer term, we believe this strategy of expanding our drilling
inventory through timely and tactical acquisitions and developing
those resources will ultimately reward our shareholders with
increased value and returns."

A full-text copy of the Amended Loan Agreement is available for
free at https://is.gd/0ARMmt

                  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.


CAPROCK OIL: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------
Debtor: CapRock Oil Tools, Inc.
        3446 S. Main Street
        Pearland, TX 77581

Case No.: 17-80109

Business Description: CapRock -- http://www.caprockoiltools.com--
                      is engaged in the manufacturing of drill
                      bits.

Chapter 11 Petition Date: April 10, 2017

Court: United States Bankruptcy Court
       Southern District of Texas (Galveston)

Judge: Hon. Marvin Isgur

Debtor's Counsel: Peter Clifton Lewis, Esq.
                  SCHEEF & STONE, LLP
                  500 N. Akard, 27th Floor
                  Dallas, TX 75201
                  Tel: 214-706-4241
                  Fax: 214-706-4242
                  E-mail: peter.lewis@solidcounsel.com

Total Assets: $2.62 million as of March 31, 2017

Total Liabilities: $3.88 million as of March 31, 2017

The petition was signed by Thomas Glenn Gault, president.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at http://bankrupt.com/misc/txsb17-80109.pdf


CEDAR FAIR: Moody's Assigns B1 Rating to $500MM Senior Note
-----------------------------------------------------------
Moody's Investors Service assigned a B1 rating to Cedar Fair,
L.P.'s (Cedar Fair) proposed $500 million senior note due 2027. The
Ba3 Corporate Family Rating (CFR) and all other debt ratings are
unchanged as is the stable outlook.

Cedar Fair plans to use the proceeds to refinance the $500 million
senior unsecured notes due 2021. The previously launched $750
million term loan B (which was upsized from $650 million) increased
total debt by $147 million which will be used for general corporate
purposes, but Moody's expects a portion will be used to expand its
hotel and amateur sports park properties over time. The rating on
the $500 million note due 2021 will be withdrawn after repayment.

A summary of Moody's actions are:

Issuer: Cedar Fair, L.P.

-- $500 million senior unsecured note 2027, assigned a B1 (LGD5)

-- Corporate Family Rating, Unchanged at Ba3

Outlook, Unchanged at stable

RATINGS RATIONALE

Cedar Fair's Ba3 CFR reflects good operating cash flow, strong
EBITDA margins generated from its portfolio of regional amusement
parks, moderate leverage, MLP distribution payout, and exposure to
discretionary consumer spending. Operations and substantial
attendance (25.1 million in 2016) are supported by experienced park
management teams and high entry barriers. Sizable re-investment is
necessary to maintain a competitive service offering as attendance
is exposed to competition from a wide variety of other leisure and
entertainment activities as well as cyclical discretionary consumer
spending. Results are also highly seasonal and sensitive to weather
conditions. Pro-forma debt-to- EBITDA leverage of 3.8x as of FY
2016 (incorporating Moody's standard adjustments) is moderate, and
has declined from 5.2x in 2009. However, distributions to unit
holders under the MLP structure (the annual per unit distribution
was increased to $3.42 from $3.30 in Q4 2016) consume a sizable
amount of cash flow and leads to minimal free cash flow. Limited
free cash flow after distributions offset the relatively low
leverage level for the current rating and restrain upward rating
pressure.

Cedar Fair's SGL-2 speculative-grade liquidity rating reflects its
good liquidity position over the next 12 months supported by
material covenant headroom, revolver availability, a large cash
balance of approximately $240 million pro-forma for the
transactions, and no near term debt maturities. Moody's projects
free cash flow in 2017 will be minimal (after interest expense,
approximately $55 to 65 million of taxes, about $170 million of
capital expenditures, and $190 million in distributions). This
factors in Cedar Fair's plan for slightly higher capital spending
in 2017, the increase in the distribution rate in Q4 2016, and
higher tax expense. The EBITDA to interest coverage ratio pro-forma
for the transaction is 5x as of Q4 2016.

Cedar Fair is reliant on its $275 million revolver for seasonal
borrowings. The maximum amount the prior revolver was drawn in 2016
was $101 million which was up from $85 million in 2015 and 2014.
Moody's projects Cedar Fair will maintain over $150 million of
unused capacity under its revolvers around the peak in seasonal
cash needs in April and May. Moody's expects Cedar Fair will
maintain an EBITDA cushion of more than 30% based on Moody's
revenue/EBITDA growth assumptions. The maximum debt to EBITDA
covenant is 5.5x for the life of the loan. The new revolver will
not be subject to a clean down provision. Moody's anticipates the
company would reduce its distribution levels or cut growth capex in
a dire scenario that would provide additional liquidity.

The stable rating outlook incorporates Moody's expectations of low
to mid single digit revenue and EBITDA growth if weather conditions
are favorable and that Cedar Fair will maintain a good liquidity
position. Moody's also anticipates material distributions to equity
holders which will continue to rise over time.

The MLP structure and likelihood that management will direct cash
to unit holders over time constrains the ratings. A debt-to-EBITDA
ratio below 3.5x on a sustained basis could lead to an upgrade if
the board of directors demonstrated a commitment to maintaining
leverage below that level. An EBITDA to interest ratio above 4.5x
would also be required for an upgrade as would a positive free cash
flow to debt ratio after distributions of over 5%. Performance
ahead of plan by itself will not likely warrant positive rating
movement given expectations that a majority of excess cash flow
after capital expenditures and required debt service would benefit
unit holders through increased distributions, rather than
creditors.

Weak operating performance, debt funded equity repurchases,
distributions or acquisitions that led to leverage above 4.5x on an
ongoing basis would likely put negative pressure on the ratings. An
EBITDA to interest ratio below 2.5x or a deterioration in liquidity
due to increasing revolver usage (above seasonal draw downs), or
failure to maintain sufficient EBITDA cushion under financial
covenants would also lead to negative rating pressure.

Cedar Fair, L.P. (Cedar Fair), headquartered in Sandusky, Ohio, is
a publicly traded Delaware master limited partnership (MLP) formed
in 1987 that owns and operates eleven amusement parks, two outdoor
water parks, one indoor water park, and five hotels in the U.S. and
Canada. Properties include Cedar Point (OH), Kings Island (OH),
Knott's Berry Farm (CA), and Canada's Wonderland (Toronto). In June
2006, Cedar Fair acquired Paramount Parks, Inc. from CBS
Corporation for a purchase price of $1.24 billion. Cedar Fair's
revenue for its fiscal year ended December 2016 was approximately
$1.3 billion.

The principal methodology used in this rating was Business and
Consumer Service Industry published in October 2016.



CEDAR FAIR: S&P Assigns 'BB-' Rating on $500MM Sr. Unsec. Notes
---------------------------------------------------------------
S&P Global Ratings assigned its 'BB-' issue-level rating and '5'
recovery rating to Sandusky, Ohio-based theme park operator Cedar
Fair L.P.'s proposed $500 million senior unsecured notes due 2027.
S&P also left unchanged its 'BB-' issue-level rating on the
company's existing senior unsecured notes due 2024.  The '5'
recovery rating on this debt is unchanged and reflects S&P's
expectation for modest (10%-30%; rounded estimate: 15%) recovery in
the event of a payment default.  Cedar Fair intends to use the
proceeds from the proposed notes issuance, and the new, $750
million term loan launched last week (which was increased from the
originally announced $650 million), to repay its existing term loan
due 2020, its senior unsecured notes due 2021, and to increase cash
balances by about $120 million to fund investment spending,
including the expansion of its resort and amateur sports offerings.
Both refinancing transactions will also improve the company's debt
maturity profile by extending its maturities.

The 'BBB-' issue level rating and '1' recovery rating on the term
loan that launched last week remain unchanged.  The 'BB' corporate
credit rating and stable outlook are also unchanged.  Although
there is a moderate anticipated increase in total debt, part of the
proceeds will reside as cash on the balance sheet (which S&P mostly
net from debt balances) until Cedar Fair uses it to support an
increased level of investment spending in 2017 and 2018.  As a
result, under S&P's revised base-case forecast for credit measures,
total adjusted debt to EBITDA will likely increase modestly in 2017
to the mid-3x area from the low-3x area.

                         RECOVERY ANALYSIS

Key Analytical Factors

   -- S&P's recovery rating on Cedar Fair's secured credit
      facility is '1' and S&P's recovery rating on the senior
      unsecured debt is '5'.   S&P's simulated default scenario
      contemplates a payment default in 2022, reflecting a
      substantial decline in cash flow as a result of a
      significant loss of interest in and demand for the company's

      amusement parks, a prolonged economic downturn, or multiple
      years of unfavorable weather conditions at the parks.

   -- S&P assumes a reorganization following the default, using an

      emergence EBITDA multiple of 6.5x (consistent with the
      multiples S&P uses for other theme park operators) to value
      the company.

Simplified Waterfall

   -- Emergence EBITDA: $190 million
   -- Multiple: 6.5x
   -- Gross recovery value: $1,233 million
   -- Net recovery value for waterfall after admin. expenses (5%):

      $1,171 million
   -- Obligor/nonobligor valuation split: 100%/0%
   -- Estimated secured debt: $982 million
   -- Value available for first-lien claims: $1,171 million
      -- Recovery expectation: 90%-100% (rounded estimate: 95%)
   -- Estimated senior unsecured claims: $975 million
   -- Value available for unsecured claims: $189 million
      -- Recovery expectation: 10%-30% (rounded estimate: 15%)

Note: All debt amounts include six months of prepetition interest.

RATINGS LIST

Cedar Fair L.P.
Corporate Credit Rating             BB/Stable/--

New Rating

Cedar Fair L.P.
Senior Unsecured
$500 mil. notes due 2027             BB-
  Recovery Rating                     5 (15%)


CHARLES LUCAS: Rosas Buying Burnet Property for $19.5K
------------------------------------------------------
John Patrick Lowe, the post-confirmation Plan Trustee of Charles
Michael Lucas, asks the U.S. Bankruptcy Court for the Western
District of Texas to authorize the sale of unimproved real property
asset legally described as Lot 51, Windermere Oaks, Burnet County,
Texas, commonly known as 100 Kendall Road, Burnet, Texas, to
Jimette Rosas for $19,500.

In the recent past, one of the real estate brokers employed by Mr.
Lucas, the Debtor, Dana Martin, obtained an offer to purchase the
Property for $19,500.  The Plan Trustee accepted that offer,
subject to the Court's approval.

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

     http://bankrupt.com/misc/Charles_Lucas_328_Sales.pdf

The current ad valorem tax appraisal of the subject real property
is $17,617.

The Plan Trustee moves for leave to sell the real property to the
Buyer for the amount of $19,500,  free and clear of any and all
liens, claims, security interests and encumbrances, except year
2017 ad valorem tax liens, with all of those matters, except year
2017 ad valorem tax liens, to attach to the sales proceeds.

The sale should be subject to year 2017 ad valorem tax liens, which
will be prorated at closing between the Seller and the Purchaser.

The Plan Trustee moves for leave to pay at closing, from the sales
proceeds, the 6% real estate broker's commission and the expenses
of sale the contract requires the Plan Trustee to pay, such as the
premium for an owner's policy of title insurance, taxes and tax
certificates.

The Plan Trustee believes that First State Bank Central Texas holds
a lien of one sort or another against the Property, perhaps a deed
of trust lien and perhaps an abstract of judgment lien.  He asks
that the net sales proceeds be paid a t closing to First State Bank
Central Texas.

The Trustee asks that the Court enters an Order granting the
Motion, and for such other and further relief, at law or inequity,
as to which he may be justly entitled.

The Purchaser can be reached at:

          Jimette Rosas
          401 Deerpath Way
          Spicewood, TX 78669

The Plan Trustee can be reached at:

          John Patrick Lowe, Esq.
          218 North Getty Street
          Uvalde, TX 78801
          Telephone: (830) 278-6271
          Facsimile: (830) 278-7643
          E-mail: pat.lowe.law@gmail.com

Charles Lucas sought Chapter 11 protection (Bankr. S.D. Tex. Case
No. 12-33600) on May 10, 2012.


CHINA COMMERCIAL: Reports $1.98 Million Net Loss for 2016
---------------------------------------------------------
China Commercial Credit, Inc., filed with the Securities and
Exchange Commission its annual report on Form 10-K disclosing a net
loss of US$1.98 million on US$1.29 million of total interest and
fee income for the year ended Dec. 31, 2016, compared to a net loss
of US$61.26 million on US$2.98 million of total interest income for
the year ended Dec. 31, 2015.

As of Dec. 31, 2016, China Commercial had US$21.21 million in total
assets, US$18.99 million in total liabilities and US$2.21 million
in total shareholders' equity.

The Company has suffered an accumulated deficit of US$70.23 million
as of Dec. 31, 2016.  In addition, the Company had working capital
(total consolidated current assets exceeding total consolidated
current liabilities) of US$2.33 million as of
Dec. 31, 2016.  As of Dec. 31, 2016, the Company had cash and cash
equivalents of US$768,501, and total short-term borrowings of US$
nil.

Marcum Bernstein & Pinchuk LLP, in Shanghai, China, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2016, citing that the Company has
accumulated deficit that raises substantial doubt about its ability
to continue as a going concern.

A full-text copy of the Form 10-K is available for free at:

                     https://is.gd/aWdPi7

                About China Commercial Credit

China Commercial Credit, Inc., offers financial services in China.
It provides direct loans, loan guarantees and financial leasing
services to small-to-medium sized businesses, farmers and
individuals in the city of Wujiang, Jiangsu Province.


CIBER INC: April 19 Meeting Set to Form Creditors' Panel
--------------------------------------------------------
Andy Vara, Acting United States Trustee for Region 3, will hold an
organizational meeting on April 19, 2017, at 10:00 a.m. in the
bankruptcy case of CIBER, Inc.

The meeting will be held at:

               The Doubletree Hotel
               700 King Street
                Wilmington, DE 19801

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 CIBER Inc.

CIBER, Inc. -- www.ciber.com -- is a global information technology
consulting, services and outsourcing company.  The Company and 2
other affiliates sought bankruptcy protection on April 9, 2017
(Bankr. D. Del. , Case No. 17-10772).  The petition was signed by
Christian Mezger, chief financial officer.  Hon. Brendan Linehan
Shannon presides over the case.

The Debtors listed total assets of $334.2 million and total
liabilities of $171.92 million as of September 30, 2016.

Morrison & Foerster LLP serves as lead bankruptcy counsel to the
Debtors, and Saul Ewing LLP serves as local counsel.  The Debtors
have tapped Houlihan Lokey as investment banker, Alvarez & Marsal
as restructuring advisor, and Prime Clerk LLC as noticing and
claims agent.



COCOA EXPO: Court Approves Continued Use of Cash Collateral
-----------------------------------------------------------
Judg Roberta A. Colton of the U.S. Bankruptcy Court for the Middle
District of Florida authorized Cocoa Expo Sports Center, LLC, to
use cash collateral on an interim basis.

The Debtor is authorized to use cash collateral to pay: (a) amounts
expressly authorized by the Court, including payments to the US
Trustee for quarterly fees; (b) the expenses for April through July
2017 in the aggregate sum of $208,226 as set forth in the budget,
plus an amount not to exceed 5% for each line item; and (c) such
additional amounts as may be expressly approved in writing by the
Bank of Washington.

The Bank of Washington and each other creditor with a security
interest in the cash collateral is granted a perfected postpetition
lien against the cash collateral to the same extent and with the
same validity and priority as the prepetition lien.

The Debtor is directed to maintain insurance coverage for its
property in accordance with the obligations under the loan and
security documents with the Bank of Washington,  and file with the
Court evidence of the required insurance coverage, on or before
April 5, 2017.

The Debtor is also directed to file copies of all bank account
statements for all bank accounts of its affiliate, Cocoa Expo
Sports Center Tenant, LLC, for the period July 2016 through March
2017, on or before April 10, 2017.  In addition, the Debtor will
file a Chapter 11 plan and disclosure statement on or before May
17, 2017.

An evidentiary hearing on the motion and any objection is continued
to May 18, 2017 at 2:30 p.m.

A full-text copy of the Third Preliminary Order, dated April 3,
2017, is available at http://tinyurl.com/m8sqhjn

               About Cocoa Expo Sports Center

Cocoa Expo Sports Center, LLC, based in Cocoa, FL, filed a Chapter
11 petition (Bankr. M.D. Fla. Case No. 17-00441) on Jan. 23, 2017.
The petition was signed by Jeffrey C. Unnerstall, managing member.
In its petition, the Debtor estimated $10 million to $50 million in
both assets and liabilities.  David R. McFarlin, Esq., at Fisher
Rushmer, P.A., is serving as bankruptcy counsel.  The case is
assigned to Judge Roberta A. Colton.


CUMULUS MEDIA: Fails to Comply With NASDAQ Bid Price Rule
---------------------------------------------------------
Cumulus Media Inc. received a notification on April 5, 2017, from
the Listing Qualifications Department of The NASDAQ Stock Market
LLC indicating that the Company is not in compliance with NASDAQ
Listing Rule 5550(a)(2) because the bid price of the Company's
Class A common stock on The Nasdaq Capital Market has closed below
$1.00 per share for 30 consecutive business days.  The NASDAQ
letter has no immediate effect on the NASDAQ listing or trading of
the Company's Class A common stock.

In accordance with NASDAQ Listing Rule 5810(c)(3)(A), the Company
has 180 calendar days, or until Oct. 2, 2017, to regain compliance
with the requirements under the Rule.  If, at any time before that
date the bid price of the Company's Class A common stock closes at
$1.00 per share or more for a minimum of 10 consecutive business
days, NASDAQ will notify the Company that it has achieved
compliance with the Rule.

In the event the Company does not regain compliance with the Rule
by Oct. 2, 2017, the Company may be eligible for additional time to
come into compliance with the Rule.  To qualify, the Company will
be required to meet the continued listing requirement for market
value of publicly held shares and all other initial listing
standards for The Nasdaq Capital Market, with the exception of the
bid price requirement, and will need to provide NASDAQ written
notice of its intention to cure the deficiency during the second
compliance period.  If the Company meets these requirements, NASDAQ
will inform the Company that it has been granted an additional 180
calendar days to cure the deficiency.  If it appears to the NASDAQ
staff that the Company will not be able to cure the deficiency, or
if the Company does not cure the deficiency following the
additional time, NASDAQ will notify the Company that its Class A
common stock will be subject to delisting.

                    About Cumulus Media

Atlanta, Georgia-based Cumulus Media Inc. --
http://www.cumulus.com/-- is a radio broadcasting company.  The
Company is also a provider of country music and lifestyle content
through its NASH brand, which serves through radio programming,
NASH Country Weekly magazine and live events.  Its product lines
include broadcast advertising, digital advertising, political
advertising and non-advertising based license fees.  Its broadcast
advertising includes the sale of commercial advertising time to
local, national and network clients.  Its digital advertising
includes the sale of advertising and promotional opportunities
across its Websites and mobile applications.  Its across the
nation platform generates content distributable through both
broadcast and digital platforms.

Cumulus Media put AR Broadcasting Holdings Inc. and three other
units to Chapter 11 protection (Bankr. D. Del. Lead Case No.
11-13674) in 2011 after struggling to pay off debt that topped
$97 million as of June 30, 2011.

Cumulus Media incurred a net loss of $510.7 million in 2016
following a net loss of $546.49 million in 2015.  As of Dec. 31,
2016, Cumulus Media had $2.41 billion in total assets, $2.90
billion in total liabilities and a total stockholders' deficit of
$491.73 million.

                       *     *     *

The TCR reported on March 16, 2017, that S&P Global Ratings raised
its corporate credit rating on Atlanta, Ga.-based Cumulus Media
Inc. and its subsidiary Cumulus Media Holdings Inc. to 'CCC' from
'CC'.  The rating outlook is negative.  "We believe Cumulus may
look to exchange debt at subpar levels or repurchase debt at
discounted levels in 2017, which we would view as tantamount to
default, based on our criteria," said S&P Global Ratings' credit
analyst Jeanne Shoesmith.  "We could lower our ratings on the
company if it announces a subpar debt tender offer."  Various
tranches of debt at Cumulus are currently trading at roughly a
30%-60% discount to par.

In March 2016, Moody's Investors Service downgraded Cumulus Media
Inc.'s Corporate Family Rating to 'Caa1' from 'B3' and Probability
of Default Rating to 'Caa1-PD' from 'B3-PD'.  Cumulus' 'Caa1'
Corporate Family Rating reflects the company's excessive leverage
with debt-to-EBITDA exceeding 9.5x (including Moody's standard
adjustments) and Moody's revised expectation that debt-to-EBITDA
will remain elevated over the next 12 months due to continued
declines in network revenue and increased operating expenses more
than offsetting the benefits from an expected increase in station
group revenue and political ad sales in 2016.


DEER MEADOWS: Can Continue Using Cash Collateral Until May 31
-------------------------------------------------------------
Judge Peter C. McKittrick of the U.S. Bankruptcy Court for the
District of Oregon has authorized Deer Meadows, LLC, on an interim
basis to use cash collateral through May 31, 2017.

The Debtor is authorized to use cash collateral for the purposes
and in the amounts specified in the Budget.  The approved Budget
reflects total expenses of $141,673 for the month of April 2017 and
$136,798 for the month of May 2017.

Judge McKittrick has granted DCR Mortgage and the Harders adequate
protection as follows:

     (a) DCR Mortgage and the Harders are granted replacement liens
on property of the Debtor of the same nature, kind and priority
that secured the Debtor's debt to DCR Mortgage and the Harders on
the Petition Date, specifically including all rents of the Deer
Meadows Facility and all products, proceeds, issues, or profits
that were either subject to DCR Mortgage's or the Harders'
prepetition liens or acquired as a result of Debtor's use and/or
expenditure of cash collateral. Such liens in the replacement
collateral will have the same relative priority as the liens that
DCR Mortgage and the Harders held on the Petition Date.

     (b) The Debtor will timely perform and complete all actions
necessary and appropriate to protect the cash collateral against
diminution in value.

     (c) DCR Mortgage's and the Harders' liens in the replacement
collateral will be in addition to all other security interests
securing DCR Mortgage's or the Harders' respective allowed secured
claims in existence on the Petition Date.

     (d) DCR Mortgage's and the Harders' liens in the replacement
collateral will be senior to the rights of the Debtor and any
successor trustee or estate representative in the Debtor's case or
any subsequent cases or proceedings.

     (e) DCR Mortgage's and the Harders' liens in the replacement
collateral will be perfected and enforceable by operation of law
upon entry of the Amended Fourth Interim Order.

     (f) As additional adequate protection, the Debtor will
continue to make adequate protection payments to DCR Mortgage in
the amount of $11,581 per month, with the next payment to be made
on or before April 30, 2017 and succeeding payment to be made on or
before May 31, 2017.

     (g) The Debtor will at all times keep DCR Mortgage's and the
Harders' prepetition collateral and the replacement collateral free
and clear of all other liens, encumbrances and security interests,
other than those in existence on the Petition Date or granted by
Court order.

     (h) The Debtor will continue to provide to DCR Mortgage and
the Harders, a Budget Reconciliation that compares the Debtor's
actual cash receipts and disbursements to the Budget for the
calendar month immediately preceding the month in which the report
is due, and certified by the Debtor's manager to be accurate to the
best of her knowledge, information and belief.

     (i) The Debtor will at all times cause to be maintained
policies of insurance with respect to the Deer Meadows Facility as
were in effect on the Petition Date.

     (j) The Debtor will at all times reasonably manage and
preserve the Deer Meadows Facility and other assets of the Debtor.

The Debtor's authority to use Cash Collateral will terminate upon
the occurrence of any of the following events:

     (1) The expiration of the Budget Period;

     (2) The Debtor's Chapter 11 case is either dismissed or
converted to a case under Chapter 7 of the Bankruptcy Code;

     (3) A trustee is appointed in the Debtor's case; or

     (4) The Debtor defaults in any material respect in the
performance of or compliance with any term or provision in the
Amended Fourth Interim Order.

However, the Debtor's authority to use the cash collateral may be
increased beyond the 10% allowed expense variance or lengthened
beyond the expiration of the Budget Period by agreement of the
Debtor, DCR Mortgage, the Harders, the U.S. Trustee and any
Creditors Committee that may be appointed in the Debtor's case.

A full-text copy of the Amended Fourth Interim Order, dated April
3, 2017, is available at http://tinyurl.com/los89g5

                 About Deer Meadows, LLC

Deer Meadows filed a Chapter 11 petition (Bankr. D. Ore. Case No.
16-33768) on Sept. 30, 2016.  The petition was signed by Kristin
Harder, manager.  The case is assigned to Judge Peter C.
McKittrick.  The Debtor estimated assets and liabilities at $1
million to $10 million at the time of the filing.

The Debtor tapped Stephen T. Boyke, Esq., at the Law Office of
Stephen T. Boyke, as counsel.  The Debtor also hired JCH Consulting
Group, Inc. as real estate broker; and Ogden Murphy Wallace PLLC as
special counsel.

Gail Brehm Geiger, the Acting United States Trustee for the
District of Oregon, appointed Suzanne Koenig, as the Patient Care
Ombudsman for Deer Meadows, LLC.

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


DEWEY & LEBOEUF: BofA Says It Lost $11M Before Firm's Collapse
--------------------------------------------------------------
Jody Godoy, writing for Bankruptcy Law360, reports that Naomi
Hasegawa, a client relations manager at Bank of America, said at
the retrial of former Dewey & LeBoeuf LLP Executive Director
Stephen DiCarmine and Chief Financial Officer Joel Sanders that the
Bank lost $11 million when it sold off debt held by the Frim before
the collapse.

The Bank ended up selling off debt the Firm's $20 million debt for
40 cents on the dollar in 2012, resulting in the $11 million loss,
Law360 relates, citing Ms. Hasegawa.

                     About Dewey & LeBoeuf

Dewey & LeBoeuf LLP sought Chapter 11 bankruptcy (Bankr. S.D.N.Y.
Case No. 12-12321) in 2012 to complete the wind-down of its
operations.  The Firm had struggled with high debt and partner
defections.  Dewey disclosed debt of $245 million and assets of
$193 million in its Chapter 11 filing late evening on May 29,
2012.

Dewey & LeBoeuf LLP operated as a prestigious, New York City-
based, law firm that traced its roots to the 2007 merger of Dewey
Ballantine LLP -- originally founded in 1909 as Root, Clark & Bird
-- and LeBoeuf, Lamb, Green & MacCrae LLP originally founded in
1929.  In recent years, more than 1,400 lawyers worked at the firm
in numerous domestic and foreign offices.

At its peak, Dewey employed about 2,000 people with 1,300 lawyers
in 25 offices across the globe. When it filed for bankruptcy,
only 150 employees were left to complete the wind-down of the
business.

Dewey's offices in Hong Kong and Beijing are being wound down.  The
partners of the separate partnership in England are in process of
winding down the business in London and Paris, and administration
proceedings in England were commenced May 28.  All lawyers in the
Madrid and Brussels offices have departed.  Nearly all of the
lawyers and staff of the Frankfurt office have departed, and the
remaining personnel are preparing for the closure.  The firm's
office in Sao Paulo, Brazil, is being prepared for closure and the
liquidation of the firm's local affiliate.  The partners of the
firm in the Johannesburg office, South Africa, are planning to wind
down the practice.

The firm's ownership interest in its practice in Warsaw, Poland,
was sold to the firm of Greenberg Traurig PA on May 11 for
$6 million.  The Pension Benefit Guaranty Corp. took $2 million of
the proceeds as part of a settlement.

Judge Martin Glenn oversees the case.  Albert Togut, Esq., at
Togut, Segal & Segal LLP, represents the Debtor.  Epiq Bankruptcy
Solutions LLC serves as claims and notice agent.  The petition was
signed by Jonathan A. Mitchell, chief restructuring officer.

JPMorgan Chase Bank, N.A., as Revolver Agent on behalf of the
lenders under the Revolver Agreement, hired Kramer Levin Naftalis
& Frankel LLP.  JPMorgan, as Collateral Agent for the Revolver
Lenders and the Noteholders, hired FTI Consulting and Gulf
Atlantic Capital, as financial advisors.  The Noteholders hired
Bingham McCutchen LLP as counsel.

The U.S. Trustee formed two committees -- one to represent
unsecured creditors and the second to represent former Dewey
partners.  The creditors committee hired Brown Rudnick LLP led by
Edward S. Weisfelner, Esq., as counsel.  The Former Partners hired
Tracy L. Klestadt, Esq., and Sean C. Southard, Esq., at Klestadt &
Winters, LLP, as counsel.

FTI Consulting, Inc., was appointed secured lender trustee for the
Secured Lender Trust.  Alan Jacobs of AMJ Advisors LLC, was named
Dewey's liquidation trustee.  Scott E. Ratner, Esq., Frank A.
Oswald, Esq., David A. Paul, Esq., Steven S. Flores, Esq., at
Togut, Segal & Segal LLP, serve as counsel to the Liquidation
Trustee.

Dewey's liquidating Chapter 11 plan was approved by the bankruptcy
court in February 2013 and implemented in March.  The plan created
a trust to collect and distribute remaining assets.  The firm
estimated that midpoint recoveries for secured and unsecured
creditors under the plan would be 58.4 percent and 9.1 percent,
respectively.


DIFFUSION PHARMACEUTICALS: Ally Bridge Has 9.9% Stake as at March 3
-------------------------------------------------------------------
Ally Bridge Group Capital Partners II, L.P. reported in an amended
Schedule 13G filed with the Securities and Exchange Commission that
as of March 31, 2017, it beneficially owns 1,133,281 shares of
common ctock, par value $0.001 per share, of Diffusion
Pharmaceuticals Inc. representing 9.99 percent of the shares
outstanding.  The percentage is calculated based on 10,345,637
shares of Common Stock reported as issued and outstanding as of
Dec. 31, 2016, in the Issuer's Annual Report on Form 10-K filed
with the Securities and Exchange Commission on March 31, 2017.
ABG II-USL1 Limited also disclosed beneficial ownership of
1,127,182 common shares.  A full-text copy of the regulatory filing
is available for free at https://is.gd/WiascY

                    About RestorGenex

RestorGenex Corporation operates as a biopharmaceutical company.
It focuses on dermatology, ocular disease, and women's health
areas.  The company was formerly known as Stratus Media Group,
Inc., and changed its name to RestorGenex Corporation in March
2014.  RestorGenex Corporation is based in Los Angeles,
California.

Diffusion reported a net loss of $18.03 million for the year ended
Dec. 31, 2016, compared to a net loss of $6.71 million for the year
ended Dec. 31, 2015.  As of Dec. 31, 2016, Diffusion had $17.48
million in total assets, $8.29 million in total liabilities and
$9.18 million in total stockholders' equity.

KPMG LLP, in McLean, Virginia, 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 limited resources available to fund
current research and development activities, and will require
substantial additional financing to continue to fund its research
and development activities.  The conditions raise substantial doubt
about its ability to continue as a going concern.


DUE CORPORATION: Hires LeVine as Bankruptcy Attorney
----------------------------------------------------
Due Corporation seeks authority from the U.S. Bankruptcy Court for
the District of New Jersey to employ the Law Office of Ronald I.
LeVine, as attorney to the Debtor.

Due Corporation requires LeVine to provide the Debtor legal
services, appear in court, research, preparation and drafting of
pleadings and other legal documents, hearing preparation and
related work, negotiations and advise with respect to the Detor's
Chapter 11 proceeding.

LeVine will be paid based upon its normal and usual hourly billing
rates. The firm will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Ronald I. LeVine, partner of the Law Office of Ronald I. LeVine,
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.

LeVine can be reached at:

     Ronald I. LeVine, Esq.
     LAW OFFICE OF RONALD I. LEVINE
     210 River Street, Suite 11
     Hackensack, NY 07601
     Tel: (201) 489-7900

                   About Due Corporation

Due Corporation, filed a Chapter 11 bankruptcy petition (Bankr.
D.N.J. Case No. 17-12814) on February 14, 2017, disclosing under $1
million in both assets and liabilities. The Debtor is represented
by Ronald I. LeVine, Esq., at the Law Office of Ronald I. LeVine
Esq.


ENDO FINANCE: Moody's Rates $750MM Senior Secured Notes Ba2
-----------------------------------------------------------
Moody's Investors Service assigned a Ba2 rating to the proposed
$750 million senior secured notes offering due 2024 of Endo Finance
LLC, a subsidiary of Endo International plc. (collectively "Endo").
The notes are being co-issued by Endo Designated Activity Company
and Endo FinCo Inc. There are no changes to Endo's existing
ratings, including the B2 Corporate Family Rating of Endo
Luxembourg Finance I Company S.a.r.l.

Moody's expects proceeds from the new secured notes to be used, in
combination with the recently issued secured term loan B, to
refinance Endo's existing term loan A and B. Moody's will withdraw
the ratings of the existing term loan A and B upon repayment.

Rating assigned:

Issuer: Endo Finance LLC and co-borrowers

Senior secured notes of $750 million due 2024, Ba2 (LGD2)

RATINGS RATIONALE

Endo's B2 Corporate Family Rating reflects its persistently high
financial leverage and Moody's expectation of significant cash
outflows (approximately $975 million, of which $276 million was
already funded in Qualified Settlement Funds as of December 31,
2016) related to vaginal mesh litigation payments in 2017. The
rating is also constrained by the risk that Endo faces further
payouts related to legal liabilities (related to mesh as well as
anti-trust and other investigations/lawsuits) in 2018 and beyond.
Pricing and competitive headwinds will drive severe declines in
Endo's base US generics business, notably its portfolio of opioid
products, and its branded pain portfolio. As a result Moody's
believes leverage will remain elevated with debt to EBITDA above 5
times over the next 12-18 months.

Endo's rating is supported by strong scale and diversity by
product, and its good balance between branded and generic drugs.
Absent any other signification litigation-related payments, Moody's
expects Endo will generate strong free cash flow later into 2018.

The SGL-2 Speculative Grade Liquidity Rating is supported by
Moody's expectation that Endo will generate free cash flow despite
payments related to mesh in 2017. Endo has almost $1 billion in
payments to be made in 2017, roughly $280 million of which already
resides in a Qualified Settlement Fund as restricted cash.
Unrestricted cash balances at December 31, 2016 exceeded $500
million. Liquidity is also supported by a $1 billion revolver,
which Moody's expects to remain largely undrawn, and ample cushion
under the proposed secured net debt to EBITDA ratio of 3.50 times
under the new credit agreement.

The ratings could be downgraded if debt/EBITDA is sustained above
6.0 times or if liquidity materially weakens. The ratings could be
upgraded if debt/EBITDA is expected to be sustained below 5.0
times. Sustainable revenue and earnings growth and reduced overhang
related to mesh litigation would also be needed.

Headquartered in Luxembourg, Endo Luxembourg Finance I Company
S.a.r.l. is a subsidiary of Endo International plc, which is
headquartered in Dublin, Ireland. Endo is a specialty
pharmaceutical company offering branded and generic drugs. Endo
generated $4.0 billion in revenues for the year ended December 31,
2016.

The principal methodology used in this rating was Global
Pharmaceutical Industry published in December 2012.



ERIE STREET INVESTORS: Wants to Use Deutsche Bank Cash Collateral
-----------------------------------------------------------------
Erie Street Investors, LLC, LaSalle Investors, LLC, and WSC Parking
Fund I seek authorization from the U.S. Bankruptcy Court for the
Northern District of Illinois to use the cash collateral of
Deutsche Bank Trust Company Americas, as Trustee for the Registered
Holders of UBS-Citigroup Commercial Mortgage Trust 2011-C1,
Commercial Mortgage Pass-through Certificates, Series 201-C1, by
Rialto Capital Advisors, LLC.

Rialto Capital Advisors, LLC, Special Servicer and Attorney-in-Fact
claims to have a limited power of attorney to act on behalf of
Deutsche Bank.

Debtor Erie Street Investors owns a commercial real property
located at 343 W. Erie St., Chicago, Illinois, consisting of 82,000
square feet of office space which is approximately 89% leased, and
has a fair market value of between $20 million and $23 million.

Debtor LaSalle Investors owns a commercial real property located at
747 LaSalle St., Chicago, Illinois consisting of 4,600 square feet
of office space which is approximately 75% leased and has a fair
market value of between $9 million and $12 million.  LaSalle
Investors contends that three of the office spaces are vacant, and
the Debtor believes that it has letters of intent ready to be
executed for leasing for those spaces.

Debtor WSC Parking owns a commercial real property located at 600
S. Clark St., Chicago, Illinois consisting of parking garage, and
has a fair market value of approximately $6 million.

The Debtors intend to use cash collateral for, among other things:
(a) maintenance and repairs; (b) insurance; (c) utilities; (d) real
estate taxes; (e) real estate management fees; and (f) Other
miscellaneous items needed in the ordinary course of business, in
order for the Debtor to continue to operate its business, manage
its financial affairs, and effectuate an effective reorganization.

The Debtors' monthly cash flow projections for the 30-day period
beginning April 4, 2017, through May 5, 2017, contemplate total
cash needs of approximately $41,615 for LaSalle Investors, and
$66,351 for Erie Street Investors.

Deutsche Bank asserts a secured position against the Debtors'
Property which purportedly secures an indebtedness of approximately
$18 million pursuant to a loan in the original principal amount of
$20 million.  In addition, Deutsche Bank purports to possess an
executed and delivered Assignment of Leases and Rent.  The Debtors
assert that they have never missed a monthly payment to Deutsche
Bank.

The Debtors propose to provide adequate protection to Deutsche Bank
upon the following terms and conditions:

   (A) Deutsche Bank will be granted a postpetition replacement
lien upon the same asset Deutsche Bank asserted a lien prior to the
Petition Date, but only to the extent of Deutsche Bank's
prepetition liens;

   (B) The Debtors will permit Deutsche Bank to inspect, upon
reasonable notice, within reasonable hours, the Debtor's books and
records;

   (C) The Debtors will maintain and pay premiums for insurance to
cover the Property;

   (D) The Debtors will, upon reasonable request, make available to
Deutsche Bank evidence of that which purportedly constitutes its
collateral or proceeds; and

   (E) The Debtors will properly maintain the Property in good
repair and properly manage the Property.

A hearing to consider the Debtors' use of cash collateral will be
held on April 13, 2017 at 10:00 a.m.

A full-text copy of the Debtor's Motion, dated April 4, 2017, is
available at http://tinyurl.com/kgfbr5h

                    About Erie Street Investors
             LaSalle Investors and WSC Parking Fund I

Affiliated Debtors Erie Street Investors, LLC, LaSalle Investors,
LLC and WSC Parking Fund I filed separate Chapter 11 petitions
(Bankr. N.D. Ill. Case Nos. 17-10554, 17-10557 and 17-10561,
respectively), on April 3, 2017.  The petitions were signed by
Arthur Holmer, managing member of Weiland Ventures, LLC.

At the time of filing, the Debtors' assets and liabilities are
estimated as follows:

                                        Estimated  Estimated
                                         Assets    Liabilities
                                        ---------  -----------
Erie Street Investors                   $10M-$50M   $10M-$50M
LaSalle Investors                       $10M-$50M   $10M-$50M
WSC Parking Fund                         $1M-$10M    $1M-$10M

The cases are assigned to Judge Deborah L. Thorne, Judge Carol A.
Doyle, and Judge LaShonda A. Hunt, respectively.  

The Debtors are represented by Scott R Clar, Esq., at Crane,
Heyman, Simon, Welch & Clar.


EXCEL STAFFING: Hires A.G. Reese as Accountant
----------------------------------------------
Excel Staffing Services, Inc., seeks authority from the U.S.
Bankruptcy Court for the Eastern District of Virginia to employ
A.G. Reese & Associates, P.C., as accountant to the Debtor.

Excel Staffing requires A.G. Reese to:

   a. provide the Debtor accounting and reporting services; and

   b. provide the Debtor tax assistance, as needed, throughout
      the course of the Chapter 11 case.

A.G. Reese will be paid at these hourly rates:

     Alan G Reese, CPA                     $150
     Lisa Jones, CPA                       $100
     Linda K Brydie, CPA                   $85
     Thomas J Reese, Staff Accountant      $65

A.G. Reese will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Alan G. Reese, certified public accountant of A.G. Reese &
Associates, P.C., 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.

A.G. Reese can be reached at:

     Alan G. Reese
     A.G. REESE & ASSOCIATES, P.C.
     621 N. 3rd Street
     Richmond, VI 23241
     Tel: (804) 649-3300
     Fax: (804) 644-0127

                   About Excel Staffing Services, Inc.

Excel Staffing Services, Inc. sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. E.D. Va. Case No. 16-35795) on November
28, 2016. The petition was signed by Billie Brown, president.

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

The Debtor hires Tavenner & Beran PLC as counsel, ReavesColey, PLLC
as special counsel.



EXCO RESOURCES: Adopts 2017 Management Incentive Plan
-----------------------------------------------------
EXCO Resources, Inc., adopted the Company's 2017 Management
Incentive Plan for the Company's management and vice-president
level employees, including the Company's named executive officers.
The MIP provides for the payment of performance-based Awards to
eligible employees, of which 75% of the Award is payable in cash
and 25% of the Award is payable in shares of fully-vested
restricted stock pursuant to the EXCO Resources, Inc. Amended and
Restated 2005 Long-Term Incentive Plan.

The purpose of the MIP is to attract and retain the Company's
management team and to encourage them to remain with, and devote
their best efforts to, the Company and its subsidiaries, and to
reward them for outstanding performance, thereby advancing the
interests of the Company and aligning management's interests with
those of the Company's shareholders.  The MIP provides a means of
rewarding Participants based on the overall performance of the
Company and the achievement of Performance Goals.

The Board of Directors of the Company may terminate the MIP at any
time, or from time to time amend, modify or suspend the MIP.

The MIP will be administered by the Compensation Committee of the
Board; provided that, the chief executive officer of the Company
may take such actions as are expressly delegated to the CEO under
the MIP.  The Compensation Committee is authorized to determine the
employees that are eligible to receive awards, establish the
performance goals and achievement levels, certify the achievement
of the performance goals, establish payout schedules, interpret the
MIP, and adopt such rules and regulations, consistent with the
provisions of the MIP, as it may deem advisable to carry out under
the MIP.  The Compensation Committee may delegate to officers of
the Company, pursuant to a written delegation, the authority to
perform specified functions under the MIP.

Employees who are at the management or vice-president level are
eligible to participate in the MIP.  For each calendar year, or
such shorter period in the event of a change of control, the
Compensation Committee will select the employees who are eligible
to receive an Award under the MIP.

For each Performance Period, the Compensation Committee will
establish (i) the Performance Goals for the Performance Period and
(ii) the Threshold Achievement, Target Achievement and Maximum
Achievement levels for each Performance Measure underlying the
Performance Goals.  The Performance Measures under the MIP include
(each such Performance Measure, as defined in the MIP): Production,
General and Administrative Costs, Finding and Development Costs,
EBITDA and Lease Operating Expenses; provided that each Performance
Measure shall be adjusted on a pro forma basis to take into account
any acquisitions or dispositions consummated during the Performance
Period.

One hundred percent of an Award granted to a Participant will be
based on (i) the Company's Overall Performance Level, (ii) a
discretionary portion that is determined (x) with respect to the
Tier 1 Awards, by the Compensation Committee and (y) with respect
to the Tier 2 Awards, by the CEO, and (iii) a Safety Modifier (as
defined below) adjustment.  For each Performance Period, the
Compensation Committee will establish a payout schedule setting
forth the Award amount potentially payable upon the achievement of
the Threshold Achievement, Target Achievement and Maximum
Achievement levels.

Ninety percent of an Award will be based on the Company's Overall
Performance Level, which is the sum of the weighted actual
achievement of the Performance Goals for each Performance Measure
in a particular Performance Period.  Achievement of the Performance
Goals will be calculated on the basis of straight-line
interpolation between the Threshold Achievement, Target Achievement
and Maximum Achievement levels for each Performance Measure
underlying the Performance Goal.  The remaining 10% of an Award
will be discretionary and will be determined, (i) with respect to
the Tier 1 Awards, in the sole discretion of the Compensation
Committee and (ii) with respect to the Tier 2 Awards, in the sole
discretion of the CEO, in accordance with the terms of the MIP.  In
addition, the Award Amounts that are based upon the Overall
Performance Level are subject to an automatic five percent (5%)
positive or negative adjustment based on the Safety Modifier, which
is a comparison of the Company's Total Recordable Incident Rate and
the total incident rate of nonfatal occupational injuries and
illnesses for the oil and natural gas industry in the year
immediately preceding the Performance Period (which, for the 2017
Performance Period, is Target Recordable Incident Rate of 0.7).  In
the event that the Company's Total Recordable Incident Rate for the
Performance Period is at or below the Target Recordable Incident
Rate, the portion of the Award that is based upon the Overall
Performance Level shall be automatically positively adjusted by
five percent, while if the Company's Total Recordable Incident Rate
for the Performance Period is above the Target Recordable Incident
Rate, the portion of the Award that is based upon the Overall
Performance Level will be automatically negatively adjusted by five
percent.

A full-text copy of the 2017 Management Incentive Plan, dated April
3, 2017, is available for free at https://is.gd/0Sp54f

                        About EXCO

EXCO Resources, Inc. -- http://www.excoresources.com/-- is an oil
and natural gas exploration, exploitation, acquisition, development
and production company headquartered in Dallas, Texas with
principal operations in Texas, Louisiana and Appalachia.

As of Sept. 30, 2016, the Company had $685.99 million in total
assets, $1.52 billion in total liabilities and a total
shareholders' deficit of $837.59 million.

Exco Resources reported a net loss of $225.3 million on $271
million of total revenues for the year ended Dec. 31, 2016,
compared to a net loss of $1.19 billion on $355.70 million of total
revenues for the year ended Dec. 31, 2015.

KPMG LLP, in Dallas, Texas, issued a "going concern" qualification
on the consolidated financial statements for the year ended
Dec. 31, 2016, citing that probable failure to comply with a
financial covenant in its credit facility as well as significant
liquidity needs, raise substantial doubt about the Company's
ability to continue as a going concern.

                        *    *    *

In December 2016 Moody's Investors Service downgraded EXCO
Resources' corporate family rating to 'Ca' from 'Caa2'.  "EXCO's
downgrade reflects its eroded liquidity position which is
insufficient to fully fund development expenditures at the level
required to stem ongoing production declines," commented Andrew
Brooks, Moody's vice president.  "Absent an injection of additional
liquidity, the source of which is not readily identifiable, EXCO
could face going concern risk as it confronts an unsustainable
capital structure."

In March 2017, S&P Global Ratings raised its corporate credit
rating on Dallas-based E&P company EXCO Resources to 'CCC-' from
'SD' (selective default).  The rating outlook is negative.


FEDERAL HOME: Files Asset-Back Securitizer Report
-------------------------------------------------
On April 3, 2017, the Federal Home Loan Mortgage Corporation and
FREMF 2017-K725 Mortgage Trust filed with the Securities and
Exchange Commission an asset-back securitizer report on Form
ABS-15G.

The filing discloses the independent accountants' report on
applying agreed-upon procedures dated April 3, 2017.

Deloitte & Touche, LLP said, "We have performed the procedures,
which were agreed to by Federal Home Loan Mortgage Corporation and
Wells Fargo Securities, LLC and Citigroup Global Markets Inc.,
relating to the proposed offering of certain classes of Wells Fargo
Commercial Mortgage Securities, Inc. Multifamily Mortgage
Pass-Through Certificates, Series 2017-K725 and Freddie Mac
Structured Pass-Through Certificates, Series K-725.

On March 31, 2017, representatives of Freddie Mac provided us with
a computer generated mortgage loan data file and related record
layout containing 52 mortgage loans that are secured by 52
mortgaged properties.

From March 1, 2017 through March 31, 2017, representatives of
Freddie Mac provided Deloitte with certain Source Documents related
to the Mortgage Assets.

At SEC's request, for each of the Mortgage Assets set forth on the
Data File, Deloitte & Touche compared certain characteristics to
the corresponding information set forth on or derived from the
corresponding Source Documents and found them to be in agreement.

                 About Fannie Mae and Freddie Mac

Federal National Mortgage Association (OTCQB: FNMA), commonly
known as Fannie Mae -- http://www.FannieMae.com/-- is a
government-sponsored enterprise (GSE) that was chartered by U.S.
Congress in 1938 to support liquidity, stability and affordability
in the secondary mortgage market, where existing mortgage-related
assets are purchased and sold.

A brother organization of Fannie Mae is the Federal Home Loan
Mortgage Corporation (FHLMC), better known as Freddie Mac.
Freddie
Mac (OTCBB: FMCC) -- http://www.FreddieMac.com/-- was established
by Congress in 1970 to provide liquidity, stability and
affordability to the nation's residential mortgage markets.
Freddie Mac supports communities across the nation by providing
mortgage capital to lenders.

During the time of the subprime mortgage crisis, on Sept. 6, 2008,
Fannie Mae and Freddie Mac were placed into conservatorship by the
U.S. Treasury.  The Treasury committed to invest up to $200
billion
in preferred stock and extend credit through 2009 to keep the GSEs
solvent and operating.  Both GSEs are still operating under the
conservatorship of the Federal Housing Finance Agency (FHFA).

In exchange for future support and capital investments of up to
$100 billion in each GSE, each GSE agreed to issue to the Treasury
(i) $1 billion of senior preferred stock, with a 10% coupon,
without cost to the Treasury and (ii) common stock warrants
representing an ownership stake of 79.9%, at an exercise price of
one-thousandth of a U.S. cent ($0.00001) per share, and with a
warrant duration of 20 years.


FIELDPOINT PETROLEUM: Gets Audit Opinion with Going Concern
-----------------------------------------------------------
FieldPoint Petroleum Corporation on April 5, 2017, disclosed the
NYSE MKT Company Guide Section 610(b) requires public announcement
through the news media disclosing the receipt of an audit opinion
containing a going concern explanation.  As previously disclosed in
its Annual Report on Form 10-K for the fiscal year ended Dec. 31,
2016, which was filed with the Securities and Exchange Commission
on March 31, 2017, the Company's audited financial statements
contained a going concern explanatory paragraph in the audit
opinion from its independent registered public accounting firm.
This announcement does not represent any change or amendment to the
Company's consolidated financial statements or to its Annual Report
on Form 10-K for the fiscal year ended Dec. 31, 2016.

                  About Fieldpoint Petroleum

FieldPoint Petroleum Corporation acquires, operates and develops
oil and gas properties.  Its principal properties include Block
A-49, Spraberry Trend, Giddings Field, and Serbin Field, Texas;
Flying M Field, Sulimar Field, North Bilbrey Field, Lusk Field, and
Loving North Morrow Field, New Mexico; Apache Field, Chickasha
Field, and West Allen Field, Oklahoma; Longwood Field, Louisiana;
and Big Muddy Field, Wyoming.  As of Dec. 31, 2015, the Company had
varying ownership interests in 472 gross wells (113.26 net).
FieldPoint Petroleum Corporation was founded in 1980 and is based
in Austin, Texas.

The Company reported a net loss of $10.98 million in 2015 following
a net loss of $1.94 million in 2014.

Hein & Associates LLP, in Dallas, Texas, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company has suffered recurring
losses, and has a working capital deficit.  This raises substantial
doubt about the Company's ability to continue as a going concern.


FIRSTENERGY SOLUTIONS: Board May Delegate Authority to a Committee
------------------------------------------------------------------
On and effective as of March 31, 2017, FirstEnergy Corp., in its
capacity as the sole shareholder of FirstEnergy Solutions Corp.,
approved certain amendments to FES' Amended and Restated Code of
Regulations.

Section 14 of Article III of the Code was added, which permits the
Board of Directors of FES to create an executive committee or any
other committee of directors to act between meetings of the Board
and to delegate certain authority to a committee.  Any such
committee will consist of two or more directors.

Additionally, Section 13 of Article III of the Code was amended to
provide that contracts, actions and transactions in which a
director has a relationship or interest that has been disclosed to
the Board may be approved by a majority of the other directors
without a relationship or interest in the applicable action, even
when those directors constitute less than a quorum of the Board.
Section 13 also now provides for approval of those contracts,
actions and transactions by a majority vote of shares held by
shareholders without a relationship or interest in the contract,
action or transaction when such director's relationship or interest
has been disclosed.

                     About FirstEnergy

FirstEnergy and its subsidiaries are principally involved in the
generation, transmission and distribution of electricity.
FirstEnergy's ten utility operating companies comprise one of the
nation's largest investor-owned electric systems, based on serving
six million customers in the Midwest and Mid-Atlantic regions.  Its
regulated and unregulated generation subsidiaries control nearly
17,000 MWs of capacity from a diverse mix of non-emitting nuclear,
scrubbed coal, natural gas, hydroelectric and other renewables.
FirstEnergy's transmission operations include approximately 24,000
miles of lines and two regional transmission operation centers.

FirstEnergy reported a net loss of $6.17 billion for the year ended
Dec. 31, 2016, compared to net income of $578 million for the year
ended Dec. 31, 2015.

PricewaterhouseCoopers LLP, in Cleveland, Ohio, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2016, citing that FirstEnergy Solutions
Corp.'s current financial position and the challenging market
conditions impacting liquidity raise substantial doubt about its
ability to continue as a going concern.

                         *   *    *

In January 2017, Fitch Ratings assigned a 'CC' Long-Term Issuer
Default Ratings to FirstEnergy Solutions (FES) and its operating
subsidiaries, FirstEnergy Generation (FG) and FirstEnergy Nuclear
Generation (NG).

The TCR reported on Dec. 5, 2016, that S&P Global Ratings lowered
its corporate credit rating on FirstEnergy Solutions Corp. to
'CCC+' from 'B' and removed it from CreditWatch, where it was
placed with negative implications on Nov. 4, 2016.  The outlook is
negative.  The lower rating stems largely from messaging provided
by the issuer in recent market communications.

FirstEnergy Solutions Corp carries a Caa1 corporate family rating
from Moody's.


FOLTS HOME: Hires Menter Rudin as Special Conflict Counsel
----------------------------------------------------------
Folts Home, et al., seek authority from the U.S. Bankruptcy Court
for the Northern District of New York to employ the Menter Rudin &
Trivelpiece, P.C., as special conflict counsel to the Debtors.

On February 13, 2017, the Debtors executed an asset purchase
agreement with Upstate Services Group, LLC, pursuant to which they
propose to sell substantially all of the Debtors' assets to
Upstate, the purchase price of which is $9.75 million. On March 27,
2017, the Bankruptcy Court entered an order which approving Upstate
as the stalking horse bidder for the assets.

Folts Home requires Menter Rudin to:

   a. advise the Debtors in connection with the determination of
      qualified bidders;

   b. attend the auction sale, if one is to be conducted;

   c. advise the Debtors in connection with any dispute
      concerning the determination of the highest and best offer
      for the Debtors' assets involving Upstate and another
      bidder; and

   d. all other pertinent and required representation in
      connection with the Upstate "stalking horse" bid.

Menter Rudin will be paid at these hourly rates:

     Jeffrey A. Dove, Partner            $375
     Audrey A. Vrooman, Paralegal        $140

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

Jeffrey A. Dove, president and managing shareholder of Menter Rudin
& Trivelpiece, P.C., 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.

Menter Rudin can be reached at:

     Jeffrey A. Dove, Esq.
     MENTER RUDIN & TRIVELPIECE, P.C.
     308 Maltbie Street, Suite 200
     Syracuse, NY 13204-1439
     Tel: (315) 474-7541
     Fax: (315) 474-4040

                   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.

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.

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.


FRESH ICE CREAM: Creditors' Panel Hires Westerman as Counsel
------------------------------------------------------------
The Official Committee of Unsecured Creditors of The Fresh Ice
Cream Company, LLC, seeks authorization from the U.S. Bankruptcy
Court for the Eastern District of New York to retain Westerman Ball
Ederer Miller Zucker & Sharfstein, LLP, as counsel to the
Committee.

The Committee requires Westerman to:

   (a) administer the bankruptcy case and the provide oversight
       with respect to the Debtor's affairs, including all issues
       arising from or impacting the Debtor or the Committee in
       the Chapter 11 case;

   (b) prepare on behalf of the Committee of all necessary
       applications, motions, orders, reports and other legal
       papers;

   (c) appear in the Bankruptcy Court and at statutory meetings
       of creditors to represent the interests of the Committee;

   (d) represent the interests of the Committee in all aspects
       and phases of the potential sale of estate assets;

   (e) negotiate, formulate, draft and confirm any plan or plans
       of reorganization and matters related thereto;

   (f) exercise oversight with respect to any transfer, pledge,
       conveyance, sale or other liquidation of the Debtor's
       assets;

   (g) investigate, if any, as the Committee may desire
       concerning the assets, liabilities, financial condition
       and operations of the Debtor that may be relevant to the
       bankruptcy case, including the validity, extent, priority,
       and amount of alleged secured and unsecured claims and
       liens;

   (h) communicate with the Committee's constituents and others
       as the Committee may consider desirable in furtherance of
       its responsibilities; and

   (i) perform all of the Committee's duties and powers under the
       Bankruptcy Code and the Bankruptcy Rules and the
       performance of such other services as are in the interests
       of those represented by the Committee or as may be ordered
       by the Bankruptcy Court.

Westerman will be paid at these hourly rates:

     Partners                $450-$625
     Associates              $225-$425
     Paraprofessionals       $200

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

William C. Heuer, member of Westerman Ball Ederer Miller Zucker &
Sharfstein, 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 (a) is not creditors, equity security
holders or insiders of the Debtor; (b) has not been, within two
years before the date of the filing of the Debtor's chapter 11
petition, directors, officers or employees of the Debtor; and (c)
does not have an interest materially adverse to the interest of the
estate or of any class of creditors or equity security holders, by
reason of any direct or indirect relationship to, connection with,
or interest in, the Debtor, or for any other reason.

Westerman can be reached at:

     William C. Heuer, Esq.
     WESTERMAN BALL EDERER MILLER ZUCKER & SHARFSTEIN, LLP
     1201 RXR Plaza
     Uniondale, NY 11556
     Tel: (516) 622-9200

                 About The Fresh Ice Cream Company, LLC

The Fresh Ice Cream Company LLC owns and operates a frozen dairy
and non-dairy product distribution company under the well-known ice
cream brand name Steve's Ice Cream.  Fresh Ice Cream distributes
high quality frozen dairy and non-dairy products to over 12
national retailers including Whole Foods throughout the Northeast
and West Coast.

Fresh Ice Cream sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D.N.Y. Case No. 17-40716) on Feb. 17,
2017. The petition was signed by David Stein, managing member. The
case is assigned to Judge Elizabeth S. Stong.

At the time of the filing, the Debtor disclosed $1.32 million in
assets and $6.31 million in liabilities.

Jonathan S. Pasternak, Esq., at Erica R. Aisner, Esq., at DelBello
Donnellan Weingarten Wise & Wiederkehr, LLP, serve as the Debtor's
bankruptcy counsel.

The U.S. trustee for Region 2 on March 8, 2017, appointed five
creditors of The Fresh Ice Cream Company LLC to serve on the
official committee of unsecured creditors. The Committee hired
Westerman Ball Ederer Miller Zucker & Sharfstein, LLP, as counsel.


GARDA WORLD: Moody's Lowers Corporate Family Rating to B3
---------------------------------------------------------
Moody's Investors Service downgraded Garda World Security
Corporation's (Garda) corporate family rating (CFR) to B3 from B2,
and probability of default rating to B3-PD from B2-PD, and assigned
B1 and Caa2 ratings respectively to the company proposed credit
facilities and senior unsecured notes. The B1 and Caa1 ratings
respectively on Garda's existing credit facilities and unsecured
notes are unchanged and will be withdrawn when the refinance
transaction closes. The ratings outlook remains stable.

Proceeds from the new US$980 million first lien term loan and
US$630 million senior unsecured notes, together with US$54 million
of equity contributed by Garda's majority owner, Rhone Capital will
be used to repay existing debt (US$1.385 billion), purchase the
remaining Apax Partners shares (US$214 million), and fund fees,
expenses and accrued interest (US$65 million). The new US$240
million revolver is expected to be undrawn at close.

"The downgrade of the CFR reflects Garda's increased leverage
(adjusted Debt/EBITDA to 7x from 6.2x) post-closing of the
refinance transaction and Moody's expectations that it will remain
elevated through the next 12 to 18 months" said Peter Adu, Moody's
AVP.

Ratings Downgraded:

Corporate Family Rating, to B3 from B2

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

Ratings Assigned:

US$240M Senior Secured Revolver due 2022, B1 (LGD2)

US$980M Senior Secured Term Loan B due 2024, B1 (LGD2)

US$630M Senior Unsecured Notes due 2025, Caa2 (LGD5)

Ratings Unchanged:

US$180M Senior Secured Revolver due 2018, B1 (LGD3)

US$655M (face value) Senior Secured Term Loan B due 2020, B1
(LGD3)

US$110M (face value) Senior Secured Delayed Draw Term Loan B due
2020, B1 (LGD3)

US$75M (face value) Senior Secured Delayed Draw Term Loan B due
2020, B1 (LGD3)

US$125M (face value) Senior Secured Term Loan B due 2020, B1
(LGD3)

C$135M (face value) Senior Secured Term Loan B due 2020, B1 (LGD3)

US$440M Senior Unsecured Notes due 2021, Caa1 (LGD5)

Outlook:

Remains Stable

RATINGS RATIONALE

Garda's B3 CFR primarily reflects its elevated leverage (pro forma
adjusted Debt/EBITDA of 7x for LTM Q3/2017), appetite for
debt-financed acquisitions, reputational risk stemming from
exposure to high-threat projects in the Middle East and Africa, and
low organic growth prospects in its two businesses - cash services
and protective services. These attributes are mitigated by the
company's good liquidity, relatively stable businesses with high
contract renewal rates and recurring revenue, strong market
positions, and good geographic diversity. Moody's expects leverage
to fall towards 6.5x in the next 12 to 18 months, but not below, as
the company has not demonstrated a willingness to repay debt beyond
mandatory requirements.

Garda has good liquidity. The company's sources of liquidity exceed
C$330 million compared to mandatory debt repayments of about C$13
million for the next 4 quarters. Garda's liquidity is supported by
more than C$250 million of revolver availability and cash of about
C$45 million when the refinance transaction closes, together with
C$40 million of expected free cash flow for the next four quarters.
Garda's new US$240 million (C$320 million) revolver due in 2022 is
subject to a springing maximum first lien secured leverage covenant
when drawings and letters of credit exceed a certain threshold.
Moody's expects cushion in excess of 20% for the next 4 quarters,
if applicable. Garda has limited ability to generate liquidity from
asset sales as most of its assets are encumbered.

The outlook is stable because Moody's expects leverage to be
sustained towards 6.5x within the next 12 to 18 months.

An upgrade to B2 would be considered if Garda maintains good
liquidity and sustains adjusted Debt/EBITDA below 6x (pro forma 7x)
and EBITA/Interest above 2x (pro forma 1.5x). The rating could be
downgraded to Caa1 if liquidity worsens, possibly due to negative
free cash flow generation on a consistent basis or if adjusted
Debt/EBITDA was sustained towards 8x (pro forma 7x) and
EBITA/Interest below 1x (pro forma 1.5x).

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.

Garda World Security Corporation, headquartered in Montreal,
Quebec, is a provider of cash services in North America (including
armored cars), protective services in Canada (including airport
pre-board screening at 28 of Canada's airports) and international
protective services in high risk countries. Revenue for the twelve
months ended October 31, 2016 totaled C$2.5 billion and was split
41% and 59% respectively between cash services and protective
services. When the transaction with Apax closes in July 2017, Rhone
will own 61% of the company and management 39%.


GARDA WORLD: S&P Assigns 'B' Rating on New $980MM Term Loan B
-------------------------------------------------------------
S&P Global Ratings said it assigned its 'B' issue-level rating and
'3' recovery rating to Garda World Security Corp.'s proposed senior
secured term loan B facilities of about US$980 million consisting
of loans in U.S. and Canadian dollars.  The recovery rating
indicates S&P's expectation for meaningful (50%-70%; rounded
estimate of 55%) recovery for lenders in the event of a default.

S&P also assigned its 'CCC+' issue-level rating and '6' recovery
rating to Garda's proposed US$630 million senior unsecured notes.
The recovery rating indicates S&P's expectation for negligible
(0%-10%; rounded estimate of 0%) recovery for lenders in a default
scenario.

At the same time, S&P Global Ratings affirmed its 'B' long-term
corporate credit rating on Garda.  The outlook is stable.

Garda plans to refinance its existing capital structure with
proposed new senior secured credit facilities and senior unsecured
notes.  S&P expects net proceeds from the refinancing transaction
of about C$280 million along with about C$70 million of equity
provided from Rhone Capital will be used primarily to purchase Apax
Capital's equity stake in the company and pay related fees and
expenses.  S&P anticipates that upon closing the transaction, Rhone
will own 61% (fully diluted) of Garda with the remaining ownership
held by the company's founder, Stephan Cretier, along with certain
members of management.

"The affirmation reflects our expectation of double-digit annual
adjusted EBITDA growth through fiscal 2019 due in large part to the
integration of recent acquisitions, higher sales from new and
existing contracts, and lower restructuring costs," said S&P Global
Ratings credit analyst Alessio Di Francesco.

S&P believes this EBITDA growth should contribute to an improvement
in credit metrics from levels we consider weak for the rating
mainly related to the approximate C$280 million of additional debt
from the proposed refinancing transaction.  S&P forecasts adjusted
debt-to-EBITDA will gradually improve to 6.5x-7.5x in fiscal 2019
and adjusted funds from operations (FFO) cash interest coverage
will be 2.0x-2.5x through fiscal 2019.  S&P considers these levels
to be in the range of acceptability for its ratings on Garda.

The highly leveraged financial risk profile is primarily
characterized by Garda's private equity ownership and S&P's
expectation that the company will maintain adjusted debt-to-EBITDA
above 5.0x.  Garda has a track record of issuing debt to fund
acquisitions, and S&P expects this will continue.

The satisfactory business risk profile reflects Garda's position as
one of the largest privately owned cash logistics and security
solutions companies in the world.  In S&P's opinion, the company
has good customer and geographic diversity and a large portion
(30%-40%) of contracted and recurring revenues.  The company also
benefits from adequate end-market diversity, with no customer
accounting for more than 10% of revenues.  S&P's business risk
profile also incorporates its view that with annual revenues of
about C$2.5 billion expected for fiscal 2017, Garda is a smaller
and more regional player than global peers such as The Brink's Co.
and G4S PLC.

The stable outlook reflects S&P's expectation that Garda will
increase adjusted EBITDA from the integration of recent
acquisitions, recurring contracts, and improving profitability.
S&P expects this will contribute to adjusted debt-to-EBITDA of
7.0x-8.0x and adjusted FFO cash interest coverage of about 2.3x at
the end of fiscal 2018.

S&P could lower its ratings on Garda within the next 12 months if
adjusted FFO cash interest coverage (pro forma for announced
acquisitions) falls below 2.0x.  This could occur from
weaker-than-expected earnings and cash flow resulting from
competitive pressures or operating inefficiencies.  This could also
occur if debt levels increase materially after the proposed
refinancing transaction to potentially finance acquisitions with
poor prospects of improving credit metrics.

Consideration for an upgrade would require the company to
demonstrate a commitment to sustaining adjusted debt-to-EBITDA
close to 5.0x, which S&P believes is unlikely within the next 12
months.  This incorporates S&P's view that acquisitions will remain
an important part of Garda's growth strategy and the company's
track record of increasing debt to fund acquisitions.


GASTAR EXPLORATION: May Sell $300 Million Worth of Securities
-------------------------------------------------------------
Gastar Exploration Inc. filed a Form S-3 registration statement
with the Securities and Exchange Commission in connection with the
sale of the Company's common stock, preferred stock, debt
securities and rights in one or more classes or series and in
amounts, at prices and on terms that it will determine at the time
of the offering.  Any issuance of debt securities under the
prospectus may be guaranteed by Northwest Properties Ventures LLC,
a subsidiary of Gastar Exploration Inc.  The aggregate initial
offering price of the securities that the Company will offer will
not exceed $300,000,000.  One or more selling stockholders may,
from time to time, in one or more offerings, offer and sell up to
169,933,626 shares of its common stock covered by this prospectus.

The securities may be offered and sold on a delayed or continuous
basis directly by the Company and the selling stockholders, through
agents, underwriters or dealers as designated from time to time,
through a combination of these methods or any other method as
provided in the applicable prospectus supplement.

The Company's common stock, 8.625% Series A Cumulative Preferred
Stock and 10.75% Series B Cumulative Preferred Stock are listed on
the NYSE MKT LLC under the symbols "GST," "GST.PR.A" and
"GST.PR.B," respectively.

A full-text copy of the prospectus is available for free at:

                    https://is.gd/q3W2s9

                  About Gastar Exploration

Houston, Texas-based Gastar Exploration Inc. --
http://www.gastar.com/-- is an independent energy company engaged
in the exploration, development and production of oil, condensate,
natural gas and natural gas liquids in the United States.  Gastar's
principal business activities include the identification,
acquisition, and subsequent exploration and development of oil and
natural gas properties with an emphasis on unconventional reserves,
such as shale resource plays.  

Gastar reported a net loss attributable to common stockholders of
$103.53 million on $58.25 million of total revenues for the year
ended Dec. 31, 2016, compared to a net loss attributable to common
stockholders of $473.98 million on $107.29 million of total
revenues for the year ended Dec. 31, 2015.

The Company's balance sheet as of Dec. 31, 2016, showed $300.20
million in total assets, $440.63 million in total liabilities and a
total stockholders' deficit of $140.43 million.

                      *      *      *

As reported by the TCR on March 15, 2016, Standard & Poor's Ratings
Services lowered its corporate credit rating on Gastar Exploration
to 'CCC-' from 'CCC+'.  The downgrade follows Gastar's announcement
that it had just $29 million of cash on hand and a fully drawn
revolver.  The company's borrowing base current stands at $180
million, but will be reduced to $100 million at the earlier of the
close of the Appalachian asset sale or April 10, 2016.  Proceeds
from the Appalachian asset sale are expected to be $80 million.

In June 2016, Moody's Investors Service downgraded the Corporate
Family Rating of Gastar to 'Caa3' from 'Caa1'.  The rating outlook
was changed to 'negative' from 'stable'.  The downgrade of Gastar's
CFR to Caa3 reflects the company's weakened liquidity and reduced
size following the sale of its Appalachian assets in April 2016.


GREEN EARTH: Douglas Von Allmen Holds 11.4% Stake as of April 6
---------------------------------------------------------------
Douglas Von Allmen, Linda Von Allmen, D&L Partners, L.P. and D&L
Management Corp., disclosed that on April 6, 2017, they are the
beneficial owners of a total of 39,198,261 shares of Common Stock
of Green Earth Technologies, Inc. constituting approximately 9.9%
of the outstanding Common Stock based on 396,189,874 shares of
Common Stock outstanding as of April 6, 2017.

At April 6, Mr. Von Allmen is the beneficial owner of 45,213,889
shares of Common Stock of the Issuer, constituting approximately
11.4% of the outstanding Common Stock based on 396,189,874 shares
of Common Stock outstanding as of April 6, 2017.

Pursuant to Rule 13d-3(d)(1)(i) of the Exchange Act, the
calculation of the number of shares of Common Stock outstanding
does not include shares of Common Stock not outstanding which are
subject to options, warrants, rights or conversion privileges held
by parties other than the Reporting Persons.

Mr. Von Allmen and Mrs. Von Allmen have shared power, and D&L
Partners and D&L Management each have sole power, to vote or direct
the vote of and to dispose or direct the disposition of the
39,198,261 shares of Common Stock held by D&L Partners.  Mr. Von
Allmen has the sole power to vote or direct the vote of and to
dispose or direct the disposition of 5,100,130 shares of Common
Stock of the Issuer held by Mr. Von Allmen.  Mr. Von Allmen has the
sole power to vote or direct the vote of and to dispose or direct
the disposition of 915,498 shares of Common Stock of the Issuer
held by FWD, LLC.

A full-text copy of the regulatory filing is available at:

                     https://is.gd/tepEuy

                 About Green Earth Technologies

White Plains, N.Y.-based Green Earth Technologies, Inc. (OTC QB:
GETG) -- http://www.getg.com/-- markets, sells and distributes
bio-degradable performance and cleaning products.  The Company's
product line crosses multiple industries including the automotive
aftermarket, marine and outdoor power equipment markets.

Green Earth reported a net loss of $8.08 million on $766,000 of net
sales for the year ended June 30, 2015, compared to a net loss of
$6.84 million on $4.05 million of net sales for the year ended June
30, 2014.

As of March 31, 2016, Green Earth had $11.24 million in total
assets, $30.53 million in total liabilities and a total
stockholders' deficit of $19.28 million.

Friedman LLP, in East Hanover, New Jersey, issued a "going concern"
qualification on the consolidated financial statements for the year
ended June 30, 2015, citing that the Company's losses, negative
cash flows from operations, working capital deficit, related party
note in default payable upon demand and its ability to pay its
outstanding liabilities through fiscal 2016 raise substantial doubt
about its ability to continue as a going concern.


GREENE TECHNOLOGIES: Wants Interim Authority to Use Cash Collateral
-------------------------------------------------------------------
Greene Technologies Incorporated asks the U.S. Bankruptcy Court for
the Northern District of New York for interim authorization to use
cash collateral.

The Debtor intends to reorganize, and in order to successfully
restructure its affairs, the Debtor must maximize the value of its
assets and retain the going concern value of its business.  As
such, the Debtor requires use of cash collateral in order to
maintain business relationships with its vendors, suppliers and
customers, to pay payroll and to satisfy reasonable and necessary
operational costs and expenses arising in connection with the
administration of its estate.

The Debtor contends that it has no source of income other than from
its collection of the accounts receivable.  Such that if the Debtor
is not permitted to use the proceeds from the accounts receivable,
it will have to close down its operations without paying its
employees, that will likely cause serious and irreparable harm to
the Debtor and its estate.

Kevin Rosenkrantz asserts that the Debtor's accounts receivable are
subject to its security interest.  Pursuant to a Promissory Note
and Security Agreement, the Debtor granted Mr. Rosenkrantz a
security interest in all of Debtor's collateral, which includes all
accounts, equipment, inventory and proceeds.  The Debtor is
indebted to Mr. Rosenkrantz in the approximate sum of $550,000, and
the Debtor has been paying Mr. Rosenkrantz the sum of $1,000
monthly.

As such, the Debtor believes that Mr. Rosenkrantz is adequately
protected.  Although some of the Debtor's accounts receivable may
not be collectible in their entirety, the Debtor still believes
that Mr. Rosenkrantz is adequately protected by the equity in those
accounts receivable as well as the collateral.

A full-text copy of the Debtor's Motion, dated April 3, 2017, is
available at http://tinyurl.com/mdp6x67

                About Greene Technologies

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.

The Debtor was organized as a business corporation in the State of
New York during 1988. Carol M. Rosenkrantz is the sole shareholder,
officer and director of the Debtor, and the Debtor has twenty seven
additional employees.

Greene Technologies Incorporated filed a Chapter 11 petition
(Bankr. N.D.N.Y. Case No. 17-60389), on March 31, 2017.  The
petition was signed by Carol M Rosenkrantz, president. The Debtor
is represented by Edward J. Fintel, Esq., at Edward J. Fintel &
Associates.  At the time of filing, the Debtor had $795,274 in
total assets and $1.01 million in total liabilities.

As of this date, no committee, trustee or examiner has been
appointed in this case.


GV II HOLDINGS: Hires Forrester & Worth as Bankruptcy Counsel
-------------------------------------------------------------
GV II Holdings, LLC, and its debtor-affiliates seek authority from
the U.S. Bankruptcy Court for the District of Arizona to employ the
Forrester & Worth, PLLC, as bankruptcy counsel to the Debtors.

GV II Holdings requires Forrester & Worth to:

   a. represent the Debtors in the administration of their cases,
      including the examination of the Debtors' acts, conduct,
      and property;

   b. prepare required records, reports, applications, orders,
      pleadings, and other legal papers; representation of
      Debtors in contested matters and adversary proceedings;

   c. identify and prosecution of claims and causes of action on
      behalf of the estates;

   d. examine proofs of claim and possible objections to such
      claims;

   e. prepare of a plan and disclosure statement and
      representation of Debtors in related confirmation
      proceedings; and

   f. assist and advise Debtors in the performance of their
      official duties and functions.

Forrester & Worth will be paid at these hourly rates:

     S. Cary Forrester           $450
     John R. Worth               $400
     Paralegal                   $150

Forrester & Worth will be paid a total retainer in the amount of
$107,500. Out of the total retainer, prepetition fees and expenses
were deducted leaving a balance of $51,094.

Forrester & Worth will also be reimbursed for reasonable
out-of-pocket expenses incurred.

S. Cary Forrester, partner of Forrester & Worth, PLLC, 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.

Forrester & Worth can be reached at:

     S. Cary Forrester, Esq.
     FORRESTER & WORTH, PLLC
     3636 North Central Avenue, Suite 700
     Phoenix, AZ 85012
     Tel: (602) 258-2729
     Fax: (602) 271-4300

                   About GV II Holdings, LLC

Green Valley Hospital -- http://www.greenvalleyhospital.com/-- is
a licensed and general acute care hospital open 24 hours a day,
seven days a week. It cost more than $75 million to construct and
equip, and opened in May of 2015. The Hospital is a 49-bed general
acute care hospital with a 12-bed emergency department. The
Hospital currently has approximately 337 employees, and has
credentialed over 232 physicians on its medical staff.

GV Hospital Management, LLC dba Green Valley Hospital, and its
affiliates Green Valley Hospital, LLC dba Green Valley Hospital and
GV II Holdings, LLC filed separate Chapter 11 petitions (Bankr. D.
Ariz. Case Nos. 17-03351, 17-03353 and 17-03354, respectively), on
April 3, 2017. The Petitions were signed by Grant Lyon, chairman of
the Board.

The cases are assigned to Judge Scott H. Gan.  The Debtors are
represented by S. Cary Forrester, Esq. and John R. Worth, Esq. at
Forrester & Worth, as bankruptcy counsel.

GV Hospital Management listed $50 million to $100 million in both
assets and liabilities.  Green Valley Hospital listed $1 million to
$10 million in assets while GV II Holdings listed under $1 million
in assets.  Both Debtors listed $50 million to $100 million in
liabilities.


HARTLAND MMI: Hires Coldwell Banker as Realtor
----------------------------------------------
Hartland MMI, LLC, seeks authority from the U.S. Bankruptcy Court
for the District of Nevada to employ Coldwell Banker Premier
Realty, as realtor to the Debtor.

Hartland MMI requires Coldwell Banker to sell, lease or exchange
the real property of the Debtor located in the City of Las Vegas,
County of Clark, Nevada, and commonly known as 1044 6th St., Las
Vegas, NV 89002.

Coldwell Banker will be paid a commission of 6% for every value of
the sale, lease or exchange of the property.

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

Gary Hart, manager of Coldwell Banker Premier Realty, 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.

Coldwell Banker can be reached at:

     Gary Hart
     COLDWELL BANKER PREMIER REALTY
     8290 W. Sahara Avenue, Suite 200
     Las Vegas, NV 89117
     Tel: (702) 877-6201
     Fax: (702) 877-6200

                   About Hartland MMI, LLC

Hartland MMI LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Nev. Case No. 17-10549) on February 8,
2017. The petition was signed by Garry Hart, manager. The case is
assigned to Judge Mike K. Nakagawa.

At the time of the filing, the Debtor disclosed $3.65 million in
assets and $2.02 million in liabilities.


HEBREW HEALTH: Creditors' Panel Hires HealthCare Appraisers
-----------------------------------------------------------
The Official Committee of Unsecured Creditors of Hebrew Health
Care, Inc., et al., seeks authorization from the U.S. Bankruptcy
Court for the District of Connecticut to retain HealthCare
Appraisers, Inc., as appraiser and expert witness to the
Committee.

Hebrew Health Care, Inc., owned and operated a 45-bed nursing
hospital, comprised of a 23-bed acute medical care unit and a
22-bed behavioral health care unit ("Hospital"). Hebrew Health also
owned and operated a 257-bed skilled nursing facility. Both
properties are located at One Abrahms Boulevard, in West Hartford,
Connecticut.

On March 31, 2017, the Debtors filed their joint plan of
reorganization (the "Plan") whereby the Debtors proposed to have
Hebrew Health retain its ownership interest in the Hospital, should
the Plan be confirmed.

The Committee requires HealthCare to appraise the Hospital owned by
Hebrew Health, and to provide expert witness, concerning the value
of the Hospital.

HealthCare will be paid a flat fee of $12,000, including all fees
and expenses, for the appraisal of the Hospital.

HealthCare will be paid at the hourly rate of $480 per hour, as an
expert witness.

Stuart A. Neiberg, partner of HealthCare Appraisers, Inc., assured
the Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and (a) is not
creditors, equity security holders or insiders of the Debtor; (b)
has not been, within two years before the date of the filing of the
Debtor's chapter 11 petition, directors, officers or employees of
the Debtor; and (c) does not have an interest materially adverse to
the interest of the estate or of any class of creditors or equity
security holders, by reason of any direct or indirect relationship
to, connection with, or interest in, the Debtor, or for any other
reason.

HealthCare can be reached at:

     Stuart A. Neiberg
     HEALTHCARE APPRAISERS, INC.
     2101 NW Corporate Blvd., Suite 400
     Boca Raton, FL 33431
     Tel: (561) 330-3488

                   About Hebrew Health Care, Inc.

Hebrew Health Care, Inc. provides management, human resources and
payroll services to its three subsidiaries Hebrew Life Choices
Inc., Hebrew Community Services Inc., and Hebrew Home and Hospital,
Incorporated. The three provides rehabilitation services.

The Debtors filed Chapter 11 petitions (Bankr. D. Conn. Case Nos.
16-21311, 16-21312, 16-21313, and 16-21314, respectively) on Aug.
15, 2016. The petitions were signed by Bonnie Gauthier, CEO. Their
cases are assigned to Judge Ann M. Nevins.

At the time of the filing, Hebrew Health Care estimated assets at
$1 million to $10 million and liabilities at $100,000 to $500,000;

Hebrew Life Choices estimated assets at $10 million to $50 million
and liabilities at $10 million to $50 million; Hebrew Community
Services estimated assets at $500,000 to $1 million and liabilities
at $100,000 to $500,000; and Hebrew Home and Hospital estimated
assets at $1 million to $10 million and liabilities at $10 million
to $50 million.

The Debtors are represented by Elizabeth J. Austin, Esq., at
Pullman and Comley, LLC. Altman and Company, LLC and Marcum, LLP
serve as financial advisor and auditor, respectively. Kroll
McNamara Evans & Delehanty LLP has been tapped to perform
collection services. Zangari Cohn Cuthbertson Duhl & Grello P.C.
has been tapped to replace Siegel O'Connor O'Donnell Beck P.C. as
labor counsel.

On August 30, 2016, the U.S. Trustee for Region 2 appointed an
official committee of unsecured creditors. The committee hired
Zeisler & Zeisler, P.C. as its legal counsel and EisnerAmper LLP as
its financial advisor.

Anne Cahill Kluetsch, director and senior consultant of Kluetsch &
Associates, LLC, was appointed as patient care ombudsman. Ms.
Kluetsch is represented by Coan, Lewendon, Gulliver & Miltenberger,
LLC.



HEBREW HEALTH: HLCI Unsecureds to Get Quarterly Payments Over 5 Yrs
-------------------------------------------------------------------
Hebrew Health Care, Inc., et al., filed with the U.S. Bankruptcy
Court for the District of Connecticut a disclosure statement
explaining its joint plan of reorganization, which contemplates a
financial rehabilitation of the Debtors and the continuation of
their businesses.

The primary purpose of the Plan is to ensure that the Debtors can
service their secured debt and to satisfy the Debtors' obligations
to, among others, holders of Allowed Unsecured Claims. The
restructuring proposed in the Plan will enable the Debtors to exit
chapter 11, service their debts, and continue their existing
operations. The Debtors will retain their respective assets and
operate their businesses after confirmation of the Plan. The
Creditors will receive payment of their Claims against the Debtors,
either on the Effective Date of the Plan or over time.

Class 5, which consists of all Allowed General Unsecured Claims of
Hebrew Life Choices, Inc, is impaired under the Plan. Each holder
of an Allowed General Unsecured Claim in this class that has not
been paid prior to the Effective Date will be paid in equal
quarterly installments over a 5-year period commencing on the later
of (i) the one-month anniversary of the Effective Date, and (ii)
the date on which such General Unsecured Claim becomes an Allowed
General Unsecured Claim, or as soon thereafter as is  practicable.
The treatment and consideration to be received by Holders of
Allowed Claims in Class 5 will be in full and final satisfaction of
their respective claims.

The Debtors will make distributions provided for in the Plan from
their cash on hand and operating revenue.

The Disclosure Statement is available at:

        http://bankrupt.com/misc/ctb16-21311-749.pdf
      
              About Hebrew Health Care, Inc.

Hebrew Health Care, Inc. provides management, human resources and
payroll services to its three subsidiaries Hebrew Life Choices
Inc., Hebrew Community Services Inc., and Hebrew Home and
Hospital, Incorporated.  The three provides rehabilitation
services.

The Debtors filed Chapter 11 petitions (Bankr. D. Conn. Case Nos.
16-21311, 16-21312, 16-21313, and 16-21314, respectively) on Aug.
15, 2016.  The petitions were signed by Bonnie Gauthier, CEO.
Their cases are assigned to Judge Ann M. Nevins.

At the time of the filing, Hebrew Health Care estimated assets at
$1 million to $10 million and liabilities at $100,000 to $500,000;
Hebrew Life Choices estimated assets at $10 million to $50 million
and liabilities at $10 million to $50 million; Hebrew Community
Services estimated assets at $500,000 to $1 million and
liabilities

at $100,000 to $500,000; and Hebrew Home and Hospital estimated
assets at $1 million to $10 million and liabilities at $10 million
to $50 million.

The Debtors are represented by Elizabeth J. Austin, Esq., at
Pullman and Comley, LLC.  Altman and Company, LLC and Marcum, LLP
serve as financial advisor and auditor, respectively.  Kroll
McNamara Evans & Delehanty LLP has been tapped to perform
collection services.  Zangari Cohn Cuthbertson Duhl & Grello P.C.
has been tapped to replace Siegel O'Connor O'Donnell Beck P.C. as
labor counsel.

On August 30, 2016, the U.S. Trustee for Region 2 appointed an
official committee of unsecured creditors.  The committee hired
Zeisler & Zeisler, P.C. as its legal counsel and EisnerAmper LLP
as its financial advisor.

Anne Cahill Kluetsch, director and senior consultant of Kluetsch &
Associates, LLC, was appointed as patient care ombudsman.  Ms.
Kluetsch is represented by Coan, Lewendon, Gulliver & Miltenberger,
LLC.


HHGREGG INC: Court Approves Initiation of Asset Liquidation
-----------------------------------------------------------
hhgregg, Inc., on April 7, 2017, disclosed that the United States
Bankruptcy Court for the Southern District of Indiana approved the
Company's initiation of the process to liquidate the assets of the
Company commencing on April 8, 2017.  As previously announced,
hhgregg executed a consulting agreement with a contractual joint
venture comprised of Tiger Capital Group, LLC and Great American
Group, LLC to conduct a sale of the merchandise and furniture,
fixtures and equipment located at the Company's retail stores and
distribution centers.

"Since filing for financial protection under Chapter 11 of the
Bankruptcy code on March 6, 2017, we have continued to fight for
the future of our company.  While we had discussions with more than
50 private equity firms, strategic buyers, and other investors,
unfortunately, we were unsuccessful in our plan to secure a viable
buyer of the business on a going-concern basis within the expedited
timeline set by our creditors.  We have, however, received and
accepted a bid for liquidation of our assets.  This process will
begin Saturday, April 8, 2017," said Bob Riesbeck, President and
Chief Executive Officer for hhgregg.

The Company filed for Chapter 11 bankruptcy protection on March 6,
2017.  The Company does not anticipate any value will remain from
the bankruptcy estate for the holders of the Company's common
stock, although this will be determined in the continuing
bankruptcy proceedings.

                      About hhgregg Inc.

Indianapolis, Indiana-based hhgregg, Inc. is an appliance,
electronics and furniture retailer.  Founded in 1955, hhgregg is a
multi-regional retailer currently with 220 stores in 19 states that
also offers market-leading global and local brands at value prices
nationwide via hhgregg.com.

hhgregg Inc., Gregg Appliances Inc. and HHG Distributing LLC sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Ind. Lead Case No. 17-01302) on March 6, 2017.  The petition was
signed by Kevin J. Kovacs, chief financial officer.  

At the time of the filing, hhgregg and HHG Distributing estimated
assets and liabilities of less than $50,000.  Gregg Appliances
estimated its assets and liabilities at $100 million to $500
million.  

The Debtors engaged Morgan, Lewis & Bockius LLP and Ice Miller LLP
as counsel; Berkeley Research Group, LLC as financial advisor;
Stifel and Miller Buckfire & Co. as investment banker and Donlin,
Recano & Company, Inc. as claims and noticing agent.

The U.S. Trustee has appointed creditors to serve on the official
committee of unsecured creditors.

The Committee of Unsecured Creditors' local counsel:

     Whitney L. Mosby, Esq.
     Thomas C. Scherer, Esq.
     Bingham Greenebaum Doll LLP
     10 West Market Street, #2700
     Indianapolis, IN 46204
     Tel: (317) 968-5469
     Fax: (317) 236-9907

          - and -

     James R. Irving, Esq.
     Bingham Greenebaum Doll LLP
     3500 National City Tower
     101 South Fifth Street
     Louisville, KY 40202
     Tel: (502) 587-3606
     Fax: (502) 540-2215


HII HOLDING: Houghton Sale No Impact on Moody's B2 CFR
------------------------------------------------------
Moody's Investors Service says HII Holding Corporation's ratings,
including the B2 Corporate Family Rating, are not immediately
impacted by the announcement that Houghton International will be
acquired by Quaker Chemical Corporation in a transaction expected
to close by early 2018.
Houghton International Inc., a wholly-owned subsidiary of HII
Holding Corporation, manufactures and markets metalworking fluid
products and services. Gulf Oil Corp. Ltd. ("Gulf"), controlled by
the Hinduja Group ("Hinduja"), agreed to acquire Houghton in a
secondary buyout transaction from AEA Investors in November 2012
and completed the related debt financing in December 2012. The
financing is non-recourse to Gulf with Houghton operating as a
standalone entity.



HUDSON ENERGY: Case Summary & 20 Largest Unsecured Creditors
------------------------------------------------------------
Affiliated debtors filing separate Chapter 11 bankruptcy
petitions:

    Debtor                                         Case No.
    ------                                         --------
    Hudson Energy Solar Corporation                17-10935
    7550 Wisconsin Avenue
    Bethesda, MD 20814

    SunE REIT-D PR, LLC                            17-10936
    SunEdison Products, LLC                        17-10937
    SunEdison International Construction, LLC      17-10938
    Vaughn Wind, LLC                               17-10939
    Maine Wind Holdings, LLC                       17-10940
    First Wind Energy, LLC                         17-10941
    First Wind Holdings, LLC                       17-10942
    EchoFirst Finance Co., LLC                     17-10943

About the Debtors:  The Debtors seek joint administration with
                    SunEdison, Inc., and its affiliates' jointly
                    administered cases filed in the Court on April

                    21, 2016, June 1, 2016, July 20, 2016, Aug. 9,

                    2016, Aug. 10, 2016, and Dec. 16, 2016, under
                    Case No. 16-10992 (SMB).  SunEdison --
                    http://www.sunedison.com/-- is the largest  
                    global renewable energy development company
                    and is transforming the way energy is
                    generated, distributed, and owned around the
                    globe.

Chapter 11 Petition Date: April 7, 2017

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

Debtors' Counsel: J. Eric Ivester, Esq.
                  SKADDEN, ARPS, SLATE, MEAGHER & FLOM LLP
                  4 Times Square
                  New York, NY 10036
                  Tel: (212) 735-3000
                  Fax: (212) 735-2000
                  Email: eric.ivester@skadden.com

Debtors'
Co-Counsel:       TOGUT, SEGAL & SEGAL LLP

Debtors'
Financial
Advisor &
Investment
Banker:           ROTHSCHILD INC.

Debtors'
Restructuring
Advisor:          MCKINSEY RECOVERY & TRANSFORMATION
                  SERVICES U.S. LLC

Debtors'
Financial
Advisor:          PRICEWATERHOUSECOOPERS LLP

Debtors'
Claims &
Noticing
Agent:            PRIME CLERK LLC

Estimated Assets: $10 million to $50 million

Estimated Debts: $1 billion to $10 billion

The petition was signed by John S. Dubel, chief restructuring
officer.

Consolidated List of Debtors' 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Deutsche Bank AG New York Branch,    Secured DIP     To the extent
as Administrative Agent under         Financing      not secured,
SunEdison, Inc. Debtor in Possession  Guarantee      any amounts
Credit Agreement                                     outstanding
5022 Gate Parkway, Suite 100                         under the DIP
Jacksonville, FL 32256                              Loan Documents
Sara Pelton
Tel: (904) 271-2886
Email: sara.pelton@db.com

Wilmington Savings Fund Society,       Secured       To the extent
FSB as Administrative Agent under     Guarantee      not secured,
SunEdison, Inc.'s Second Lien Credit                 Any amounts
Agreement                                            Outstanding
500 Delaware Avenue                                  under the
Wilmington, Delaware 19801                           Prepetition
Pillsbury Winthrop Shaw Pittman LLP                  Second Lien
(Counsel to WSFS)                                    Documents
Attn: Daniel S. Brown, Dina E. Yavich
Tel: (212) 858-1000
Email: daniel.brown@pillsburylaw.com
       dina.yavich@pillsburylaw.com

Wilmington Trust, National               Secured     To the extent
Association as Indenture Trustee        Guarantee    not secured,
under SunEdison, Inc.'s Second Lien                  any amounts
Secured Senior Notes                                 outstanding
50 South Sixth St., Suite 1290                       under the
Minneapolis, MN 55402                                Prepetition
WilmerHale (counsel to Wilmington                    Second Lien
Trust)                                               Documents
Attn: Andrew Goldman
Tel: (212) 230-8800
Email: andrew.goldman@wilmerhale.com

Jiangyin Jianhe Steel                 Trade Claim    $3,907,454
No. 169 Xihuan Road, Xingiao Town
Jiangyin, Jiangsu Province, China
Tel: 86-1358415690
Fax: 86-0510-86123688
Email: alan@chinabaoli.com.cn

Gestamp Solar Steel U.S. Inc.         Litigation     $2,151,409
3400 Wells Fargo Tower
420 North 20th Street
Birmingham, AL 35203
Burr & Forman LLP
3400 Wells Fargo Tower
420 North 20th Street
Birmingham, AL 35203
(205) 251-3000 (phone)
(205) 458-5100 (facsimile)

Sungju Co.,Ltd                    Trade Claim        $720,834
Dochon-gil, Gwangyang-si,
Jeollanam-do, 57724 Republic of
Korea
Attention: Sungchan Bae
sj7012@daum.net
Office : +82 61-793 -7011
Mobile: +82 10 4624 1254
13-3, Dochon-gil, Gwangyang-si,
Jeollanam-do, 57724 Republic of Korea

Zeewoo Tech Corp.                      Trade Claim     $681,057
No. 1304, STX-W Tower, #615-3
Guro-Dong, Guro-Gu
Seoul 152-865, Korea
Attention: Robin(H.B) Lim
Tel:+82-2-2677-3038/6124-3312(Direct)
Mobile:+82-10-6377-3038
Email:robin@zeewootech.com
Web-site: www.zeewootech.com
Address: No.1304, STX-W Tower,#615-3,
Guro-Dong, Guro-Gu, Seoul 152-865,
Korea

Jiangsu 1-Touch Business Service Lt     Trade Claim    $657,620
Building #8,No. 334, JiuLong Rd ,
Zhujiajiao Town,
Qingpu,Shanghai,China
Attention: Bill Hu
Tel: 86-21-59755107 F: 86-21-59756836
Email: ssongmould@126.com
www.ssongmould.com.cn;
Add: Building #8,No. 334, JiuLong Rd ,
Zhujiajiao Town, Qingpu,Shanghai,China

Accurate Control                         Trade Claim   $556,818
4949 Blalock Rd.
Houston, TX 77041
Attention: Adalberto Mendoza
AMendoza@accuratecontrol.com
Address: 4949 Blalock Rd. Houston, TX.
77041 USA
Office: 800-291-7945
Direct: 713.699.3799

Shandong Sunway Steel Building          Trade Claim     $528,531
No. 858 North of Yikang Road
Tenzhou, Shandong, China 277500
Attention: Echo Li
Marketing Director
Mob: 86-155 6221 2056
Email: echo.li@svbuilding.com
Address: No.858 North of Yikang Road,
Tengzhou, Shandong, China 277500

Synergy Innovations PTE Ltd.           Trade Claim      $400,926
No. 90, Chuang Ye Lu, Yi Hai Square
East Block 3201, Shenzhen
Guangdong, China
David Chan
davidchan@synergy-innv.com
Office: (86) 755 2664 8671
Mobile: 86 139 0244 5752
Address: No 90, Chuang Ye Lu, Yi Hai
Square, East Block 3201, Shenzhen,
Guangdong, China

Zhengzhou XSD Machinery Co.,Ltd.        Trade Claim      $256,000
Intersection of Jinnan san road and
107 road, ZhengZhou, Henan,
450000 China
Attention: John Zhang
qqzhang@xsdjx.net
Mobile: +86 18676622625
Office: +86 371 66331526
Intersection of Jinnan san road and 107
road, ZhengZhou, Henan, 450000 China

Electro-Mec Products, Inc.         Trade Claim      $216,355
2 Executive Drive, Ste 770
Fort Lee, NJ 07024
Ellen Chun
201-816-1124
ellen@electmec.com

SCHENKER CHINA LTD.                Trade Claim      $195,808
5 Tianwei Sijie / Tianzhu Airport
Industrial Area A
Beijing, China 101312
Sam Chai
86 0(10) 8048 0099
sam.chai@dbschenker.com

Expeditors International Inc.      Trade Claim      $186,756
Email: joseph.markus@expeditors.com

Bbosch S.A.                        Trade Claim      $142,935      
Email: contacto@bbosch.cl

Applus (Shanghai) Quality          Trade Claim       $95,605
Inspection
Email: mia.liu@applus.com
www.appluslaboratories.cn

Fastenal Company                   Trade Claim       $70,931
Email: lappling@fastenal.com

MC tech                            Trade Claim       $62,791
Email: lim5200@hitel.net

American Roll Form                 Trade Claim       $41,807
Email: rmyers@arfpcorp.com


IHEARTCOMMUNICATIONS INC: Extends Private Term Loan Offer
---------------------------------------------------------
iHeartCommunications, Inc., announced that it is extending the
private offers to lenders under the Company's Term Loan D and Term
Loan E facilities to amend the Existing Term Loans, and/or exchange
them for new securities of iHeartMedia, Inc., and CC Outdoor
Holdings, Inc. and/or iHeartCommunications.  The Term Loan Offers
were previously scheduled to expire on April 7, 2017, at 5:00 p.m.,
New York City time, and will now expire on April 14, 2017, at 5:00
p.m., New York City time.  iHeartCommunications is extending the
Term Loan Offers to give holders additional time to review the
recent supplements to the Confidential Information Memorandum
referenced below.

The terms of the Term Loan Offers remain the same as set forth in
the Confidential Information Memorandum, dated March 15, 2017, as
supplemented by Supplement No. 1, dated March 27, 2017, Supplement
No. 2, dated April 3, 2017, and Supplement No. 3, dated April 5,
2017.

The Term Loan Offers, which are only available to holders of
Existing Term Loans, are being made pursuant to the Confidential
Information Memorandum, and are exempt from registration under the
Securities Act of 1933.

The New Securities are being offered in the Term Loan Offers will
be offered only in reliance on exemptions from registration under
the Securities Act.  The New Securities have not been registered
under the Securities Act, or the securities laws of any state or
other jurisdiction, and may not be offered or sold in the United
States without registration or an applicable exemption from the
Securities Act and applicable state securities or blue sky laws and
foreign securities laws.

The Term Loan Offers are being made, and the New Securities being
offered to lenders, will be issued only to lenders that are both
(A) "qualified institutional buyers" as that term is defined in
Rule 144A under the Securities Act or institutional "accredited
investors" as that term is defined in Rule 501(a)(1), (2), (3) or
(7) under the Securities Act, or not "U.S. persons" as that term is
defined in Rule 902 under the Securities Act, and (B) "qualified
purchasers" as that term is defined in Section 2(a)(51) of the
Investment Company Act of 1940, as amended, and the rules and
regulations thereunder.

Documents relating to the Term Loan Offers will only be distributed
to holders of Term Loans that complete and return a letter of
eligibility.  Holders of Existing Term Loans that desire a copy of
the letter of eligibility must contact Global Bondholder Services
Corporation, the tabulation agent and information agent for the
Offers, by calling toll-free (866) 470-3700 or at (212) 430-3774
(banks and brokerage firms) or visit the following website to
complete and deliver the letter of eligibility in electronic form:
http://gbsc-usa.com/eligibility/ihc-termloanoffers.

                  About iHeartCommunications

iHeartCommunications, Inc., formerly known as Clear Channel
Communications, Inc., is a global media and entertainment company.
The Company specializes in radio, digital, outdoor, mobile, social,
live events, on-demand entertainment and information services for
local communities, and uses its unparalleled national reach to
target both nationally and locally on behalf of its advertising
partners.  The Company is dedicated to using the latest technology
solutions to transform the company's products and services for the
benefit of its consumers, communities, partners and advertisers,
and its outdoor business reaches over 40 countries across five
continents, connecting people to brands using innovative new
technology.

IHeartcommunications reported a net loss attributable to the
Company of $296.31 million on $6.27 billion of revenue for the year
ended Dec. 31, 2016, compared to a net loss attributable to the
Company of $754.62 million on $6.24 billion of revenue for the year
ended Dec. 31, 2015.  As of Dec. 31, 2016, Iheartcommunications had
$12.86 billion in total assets, $23.74 billion in total liabilities
and a total shareholders' deficit of $10.88 billion.

                        *    *    *

iHeartCommunications carries a 'Caa2 Corp.' corporate family rating
from Moody's Investors Service.

As reported by the TCR on Dec. 15, 2016, Fitch Ratings has
downgraded iHeartCommunications, Inc.'s Long-Term Issuer Default
Rating (IDR) to 'CC' from 'CCC'.  According to the report, the
downgrade reflects the increasing likelihood that iHeart will look
to restructure its debt within a year or two.

The TCR reported on March 17, 2017, that S&P Global Ratings lowered
its corporate credit rating on Texas-based media company
iHeartMedia Inc. and its subsidiary iHeartCommunications Inc. to
'CC' from 'CCC'.  The rating outlook is negative.  The downgrade
follows iHeartCommunications' announcement that it has offered to
exchange five series of priority-guarantee notes, its senior notes
due 2021, and its term loan D and E for longer-dated debt; and, in
certain scenarios, stock and warrants, or contingent value rights.
"Under all but one scenario, there would be a reduction in the
principal amount of debt outstanding and an extension of the debt
maturity by two years for exchanged debt," said S&P Global Ratings'
credit analyst Jeanne Shoesmith.  "The company's debt is trading at
significant discounts to par of 20%-60%, and we believe its capital
structure is unsustainable."


INT'L SHIPHOLDING: Sale of Louisiana Enterprise for $740K Approved
------------------------------------------------------------------
Judge Stuart M. Bernstein of the U.S. Bankruptcy Court for the
Southern District of New York authorized the sale by International
Shipholding Corp., and U.S. United Ocean Services, LLC, of their
vessel and its associated tug, the Louisiana Enterprise (USCG
Official No. 667454) and the Coastal 101 (USCG Official No. 544994)
to Southern Recycling, L.L.C., for $740,000, subject to
adjustments.

The sale is free of clear of all liens, claims, and encumbrances.

The proceeds of the Louisiana Enterprise transaction will be held
in a segregated account pending distribution pursuant to the terms
of the Plan.

Upon closing of the Memorandum of Agreement dated as of March 17,
2017 ("MOA"), Regions Bank will have a valid, perfected, binding,
non-avoidable, and enforceable first priority security interest in,
and liens on, the proceeds from the sale transaction contemplated
under the MOA, subject only to the priming lien of the DIP
Lenders.

Notwithstanding the possible applicability of Bankruptcy Rule
6004(h), the order will be immediately effective and enforceable
upon its entry.

                 About International Shipholding

International Shipholding Corp. filed a Chapter 11 petition (Bankr.
S.D.N.Y. Case No. 16-12220) on July 31, 2016.  Its affiliated
debtors also filed separate Chapter 11 petitions.  The petitions
were signed by Manuel G. Estrada, vice president and chief
financial officer.

International Shipholding Corp. was engaged in waterborne cargo
transportation and maintained a diversified customer base with
emphasis on medium and long term contracts.  ISH was founded in
1947 when the Johnsen family purchased a Liberty Ship after the
establishment of the War Ship Act of 1946 and became a public
company in 1979.  Through its debtor and non-debtor subsidiaries,
International Shipholding now operates a diversified fleet of 21
U.S. and foreign flag vessels that provide domestic and
international maritime transportation services to commercial and
governmental customers primarily under medium to long-term
contracts.  As of the Petition Date, International Shipholding
maintained offices in Mobile, Alabama, New Orleans, Louisiana, New
York, New York, and Tampa, Florida, as well as a network of
agencies in major cities worldwide.

ISH, which was formed as a Delaware corporation in 1978 and became
a public company in 1979, is the ultimate corporate parent of the
International Shipholding family of companies. International
Shipholding's fleet is operated by ISH's principal Debtor and
non-Debtor subsidiaries, including Central Gulf Lines, Inc.,
Waterman Steamship Corporation, Enterprise Ship Company, Inc., U.S.
United Ocean Services, LLC, CG Railway, Inc., LCI Shipholdings,
Inc., Sulphur Carriers, Inc., and East Gulf Shipholding, Inc.  

Certain other of ISH's Debtor subsidiaries, including LMS
Shipmanagement, Inc. and N. W. Johnsen & Co., Inc., provide ship
management, ship charter brokerage, agency and other specialized
services. C.G. Railway Inc., Cape Holding LTD, Dry Bulk Cape
Holding, Inc., East Gulf Shipholding, Inc., MPV Netherlands C.V.,
MPV Netherlands Cooperatief U.A., MPV Netherlands B.V., Bulk
Shipholding Inc., and Terminales Transgolfo S.A. de C.V. are not
debtors in these Chapter 11 cases.

The Debtors are represented by David H. Botter, Esq., Sarah Link
Schultz, Esq., and Travis A. McRoberts, Esq., at Akin Gump Strauss
Hauer & Feld LLP. The Debtors' Restructuring Advisor is Blackhill
Partners, LLC. Their Claims, Noticing & Balloting Agent is Prime
Clerk LLC.

The Debtors disclosed total assets at $305.1 million and total
debts at $226.8 million as of March 31, 2016.

William K. Harrington, the U.S. Trustee for the Southern District
of New York, on Sept. 1, 2016, appointed three creditors to serve
on the official committee of unsecured creditors of International
Shipholding Corporation.  The committee retained Pachulski Stang
Ziehl & Jones LLP as counsel, and AMA Capital Partners, LLC as
financial advisor.

                       *     *     *

On Oct. 28, 2016, the Debtors filed a motion to sell certain assets
contained in the Specialty Business Segment.  On Nov. 18,
2016, the Bankruptcy Court entered an order approving the bidding
and auction procedures in connection with such sale.  The auction
was held on Dec. 15, 2016.  The Bankruptcy Court held a hearing
to consider approval of the sale on Dec. 20.  On Jan. 30,
2017, the Bankruptcy Court entered an order authorizing the sale.
The sale closed on Feb. 28, 2017.

On Nov. 14, 2016, the Debtors filed their Plan of
Reorganization and the Disclosure Statement.  The Bankruptcy Court
approved the Disclosure Statement on January 10, 2017.  On March
2,
2017, the Bankruptcy Court entered an order confirming the Plan.


JACK BRESLIN: Bank Seeks Examiner, Ch. 11 Trustee Appointment
-------------------------------------------------------------
Movant, City National Bank, asks the U.S. Bankruptcy Court for the
District of Nevada, to appoint an Examiner to analyze and report on
Jack L. Breslin and Julie A. Breslin's business, or if deemed
necessary, appoint a Chapter 11 Trustee to operate the Debtors'
business.

According to the Bank, the Debtors entered into a Deed of Trust, a
fraudulent transaction.  Based on the case, the Debtors and the
Susas are jointly liable to the Creditor, City National Bank. Since
the amount of fixed, liquidated debt against both of the Debtors
and the Susas exceeds US$5,000,000.00, the Movant is entitled to an
order appointing an examiner as a matter of right.

The Movant is represented by:

     Bob L. Olson, Esq.
     Michael Stein, Esq.
     Blakeley E. Griffith, Esq.
     Charles E. Gianelloni, Esq.
     SNELL & WILMER L.L.P.
     3883 Howard Hughes Parkway, Suite 1100
     Las Vegas, NV 89169
     Tel.: (7 02) 7 84-5200
     Fax: (702) 784-5252
     Emails: bolson@swlaw.com
             mstein@swlaw.com
             bgriffrth@swlaw.com
             cgianelloni@swlaw.com

The Chapter 11 bankruptcy case is, In re: Jack L. Breslin and Julie
A. Breslin (Bankr. D. Nev. Case No. 17-10173).


JAMES A. CRIPE: BF Adventures Buying 26 Mobile Homes for $25K
-------------------------------------------------------------
James A. Cripe asks the U.S. Bankruptcy Court for the Western
District of Pennsylvania to authorize the private sale of  26
mobile homes located on the premises of Wilderness Mobile Home
Park, 33 Wilderness Park, Pleasant Township, Warren County,
Pennsylvania, to BF Adventures, LLC for (i) a cash in the amount of
$25,000; (ii) the elimination of the Deferred Rent of approximately
$24,000; and (iii)  payment of all property taxes, current and
delinquent, which the Debtor would otherwise need to pay on the
mobile homes upon the closing on the conveyance to the Buyer.

Colfin MF5 Funding, LLC, has or may have a lien on the subject
mobile homes under the mortgage recorded at Inst. No. 2006-5667 in
the Office of the Recorder of Deeds of Warren County, Pennsylvania.
It is not believed that the said mortgage extends to the mobile
homes at issue, and this respondent is listed as a safeguard.

Warren County Tax Claim Bureau has or may have a lien on the
subject mobile homes for delinquent property taxes.

Subject to the Court's approval, the Debtor has agreed to convey
the said mobile homes through a transaction or series of
transactions (likely involving M Shapiro Development Co., LLC, the
court appointed Receiver) to the Buyer in consideration of (i) cash
to the Debtor in the amount of $25,000; (ii) the elimination of the
Deferred Rent of approximately $24,000 as described in the Agreed
Order issued on Sept. 20, 2016, in the action in mortgage
foreclosure docketed at Doc. No. 277-2016 in the Court of Common
Pleas of Warren County, Pennsylvania; and (iii) Colfin's or the
Receiver's payment of all property taxes, current and delinquent,
which the Debtor would otherwise need to pay on the mobile homes
upon the closing on the conveyance to the Buyer.

The conveyance sought to be authorized is part of an overall
Purchase Agreement whereby the Receiver by the Court of Common
Pleas, would sell or facilitate the sale of the real estate and the
said mobile homes to the Buyer for the gross sale price of
$500,000.  The mobile homes are owned by the Debtor, are an
integral part of the conveyance to the Buyer, and cannot be sold
without the Court's authorization.

The funds to be paid to the Debtor and the surcharge will be paid
at the overall closing at which the real estate of Wilderness
Mobile Home Park and the mobile homes will be transferred to the
Buyer.

Adele Cripe, the Debtor's wife, is the owner of the one unit on Lot
No. 37, a 1991 Marlette, V.I.N. T004126, and will also convey that
mobile home to the Buyer in order to effectuate the overall sale of
Wilderness Mobile Home Park to the Buyer.

At the closing for the sale of Wilderness Mobile Home Park to the
Buyer, the Receiver or Colfin, as appropriate, will also pay the
debtor $26,400, which is the surcharge directed by the Court's
order of Sept. 16, 2016, Doc. No. 518.  These funds will be paid
from the $500,000, the gross sale price, which the Buyer, will pay
at the closing.

The Debtor proposes that the said mobile homes be conveyed free and
clear of any interest of Colfin under its mortgage.  The property
taxes and usual closing costs will be paid in full at closing.  The
Debtor's attorney Gary V. Skiba, Esq., will be paid $750 at
closing.  The Buyer will bear the expense of transferring title to
its name.

The private sale will be subject to valid, higher bids received at
the hearing on same under the same or better terms and conditions
as those described.  The property will be sold "as is, where is."

A copy of the list of mobile homes to be sold attached to the
Motion is available for free at:

    http://bankrupt.com/misc/James_Cripe_644_Sales.pdf

The Purchaser can be reached at:

          BF ADVENTURES, LLC
          50 Corvette Drive
          Warren, PA 16365

                   About James A. Cripe

James A. Cripe (Bankr. W.D. Pa. Case No. 15-10070) filed a Chapter
11 petition on Jan. 21, 2015.  The case is assigned to Judge
Thomas P. Agresti.  The Debtor is represented by Gary Skiba, Esq.


JEFF SUSA: Bank Seeks Examiner, Trustee Appointment
---------------------------------------------------
Movant, City National Bank, asks the U.S. Bankruptcy Court for the
District of Nevada, to appoint an Examiner to analyze and report on
Jeff Susa and Jill Susa's business, or if deemed necessary, appoint
a Chapter 11 Trustee to operate the Debtors' business.

According to the Bank, the Debtors entered into a Deed of Trust, a
fraudulent transaction. Based on the case, the Debtors and the
Breslins are jointly liable to the Creditor, City National Bank.
Since the amount of fixed, liquidated debt against both of the
Debtors and the Breslins exceeds US$5,000,000.00, the Movant is
entitled to an order appointing an examiner as a matter of right.

The Movant is represented by:

     Bob L. Olson, Esq.
     Michael Stein, Esq.
     Blakeley E. Griffith, Esq.
     Charles E. Gianelloni, Esq.
     SNELL & WILMER L.L.P.
     3883 Howard Hughes Parkway, Suite 1100
     Las Vegas, NV 89169
     Tel.: (7 02) 7 84-5200
     Fax: (702) 784-5252
     Emails: bolson@swlaw.com
             mstein@swlaw.com
             bgriffrth@swlaw.com
             cgianelloni@swlaw.com

The Chapter 11 bankruptcy case is, In re: Jeff Susa and Jill Susa
(Bankr. D. Nev. Case No. 17-10173).


JOHN CURTIN: Shore Home Buying Sea Girt for $1.7 Million
--------------------------------------------------------
Judge Michael B. Kaplan of the U.S. Bankruptcy Court for the
District of New Jersey will convene a hearing on May 2, 2017 at 10
a.m. to consider the sale by John E. Curtin, III and Jacqueline H.
Curtin of real property located at 222 Chicago Blvd., Sea Girt,
Monmouth County, New Jersey, to Shore Home Builders, Inc., for
$1,675,000.

At the time of the filing of the Chapter 11 petition, the Debtors
were the owners of the Property.

On Dec. 16, 2016, the Court entered an "Order Granting Application
to Employ Sitar Realty Company as Realtor."  Sitar Realty
advertised the Property in multiple listing and Berkshire Hathaway
Home Services Signature Properties has found a buyer, and the
Debtors have entered into a Contract of Sale of the Property for a
sale price of $1,675,000.

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

       http://bankrupt.com/misc/John_Cutrin_47_Sales.pdf

The Property is encumbered by these mortgages and/or other liens
recorded in the Monmouth County Clerk's Office:

   a. Mortgage John E. Curtin, III and Jacqueline H. Curtin, to
Mortgage Electronic Registration Systems, Inc. as nominee for
Credit Suisse Financial Corporation, its successors and/or
assigned, in the amount of $999,000 dated Feb. 21, 2007 and
recorded in the Office of the Monmouth County Clerk on April 5,
2007 in Book 8641, Page 9010 et seq.;

   b. Mortgage John E. Curtin, III to James Hahn dated Dec. 3, 2014
and recorded in Monmouth County Clerk's Office on Dec. 19, 2014 in
Book OR-9093, Page 6038 in the amount of $220,000.

   c. The Tax Collector, Borough of Sea Girt, Monmouth County, New
Jersey may have a lien on the Subject Property for unpaid municipal
taxes, water and sewer charges.

   d. The Borough of Sea Girt Municipal Utilities Authority has or
may have a lien(s) for unpaid water and/or sewer charges.

These judgments were entered in the Superior Court of New Jersey
against the Debtors, and are liens against the Property:

   1. Superior Court of New Jersey Judgment Number DJ-194689-2014,
entered on Dec. 14, 2014, for the recovery of debt in amount of
$16,353 in favor of Division of Taxation;

   2. Superior Court of New Jersey Judgment Number DJ-194690-2014 ,
entered on Dec. 16, 2014, for the recovery of debt in amount of
$16,353 in favor of Division of Taxation;

   3. Superior Court of New Jersey Judgment Number DJ-220566-2015,
entered on Dec. 3, 2015, for the recovery of debt in amount of
$18,346 in favor of Division of Taxation;

   4. Superior Court of New Jersey Judgment Number DJ-220567-2015,
entered on Dec. 3, 2015, for the recovery of debt in amount of
$18,346 in favor of Division of Taxation; and

   5. Superior Court of New Jersey Judgment Number  DJ-194691-2014,
entered on Oct. 16, 2014, for the recovery of debt in amount of
$11,653 in favor of Division of Taxation.

In the instant case, the sale of the Property is grounded upon a
sound business purpose.  The Property is in foreclosure and the
Debtors cannot afford to make the required mortgage payments.  Even
if the mortgage was modified, which would require the consent of
the mortgagee(s) because the Property is the principal residence of
the Debtors, the payments would be more than the Debtors could
afford.

The Confirmation Order requires the Debtors to sell the Property by
June 30, 2016 or suffer its loss through foreclosure.

The proceeds of sale will be applied at closing to satisfy the
mortgage(s) encumbering the Property pursuant to the terms of the
confirmed chapter 11 plan, municipal real estate taxes, and real
estate commissions, if any.  Other liens, in particular the
judgment liens, will attach to the proceeds of sale, and the
Property will be sold free and clear of those liens.

The Debtors ask that the Court authorizes the sale of the Property
to the Buyer, or such other person or entity making a higher or
better offer, free and clear of all liens (except municipal liens),
with valid liens, if any, to attach to the proceeds of sale.

The Debtors also ask relief from the 14-day stay of Bankr. Rule
6004(h) in order to expedite the sale.

The Purchaser can be reached at:

          SHORE HOME BUILDERS, INC.
          300 West Concourse
          Neptune, NJ 07753

John E. Curtin, III and Jacqueline H. Curtin sought Chapter 11
protection (Bankr. D.N.J. Case No. 16-32503) on Nov. 27, 2016.  The
Debtor tapped Timothy P. Neumann, Esq., at Broege, Neumann, Fischer
& Shaver, LLC, as counsel.


KING & QUEEN: Disclosure Statement Hearing Set for May 22
---------------------------------------------------------
The U.S. Bankruptcy Court for the District of Maryland is set to
hold a hearing on May 22, at 11:00 a.m., to consider approval of
the disclosure statement, which explains the Chapter 11 plan of
reorganization of King & Queen LLC.

The hearing will take place at the U.S. Courthouse, Courtroom 1B,
101 West Lombard Street, Baltimore, Maryland.  Objections to the
disclosure statement are due by May 4.

King & Queen's latest plan filed on March 9 calls for the sale of
its real property located at 1124 Washington Boulevard, Baltimore,
Maryland.  The company will use the proceeds from the sale to pay
all outstanding debt except the amount allegedly owed to SFC LLC.

                      About King & Queen LLC

King & Queen, LLC, filed for Chapter 11 bankruptcy protection
(Bankr. D. Md. Case No. 16-17120) on May 24, 2016.  The Debtor
estimated assets of less than $50,000, and liabilities of less than
$500,000.  Walter Timothy Sutton, Esq., at Cooper & Tuerk LLP
serves as the Debtor's bankruptcy counsel.

On Dec. 14, 2016, the Debtor filed a disclosure statement, which
explains its proposed Chapter 11 plan of reorganization.  An
amended disclosure statement was filed on March 9, 2017.


LENEXA HOTEL: Hires Swartz as Property Tax Consultant
-----------------------------------------------------
Lenexa Hotel, L.P., seeks authority from the U.S. Bankruptcy Court
for the District of Kansas to employ the Swartz & Associates, Inc.,
as property tax consultant to the Debtor.

Lenexa Hotel requires Swartz to:

   a. research, examine and evaluate the property owned the
      Debtor located at 12601 W. 95th Street, Lenexa, KS, to
      determine whether the valuation or assessment for the tax
      year 2017 is excessive; and

   b. attempt to obtain a reduction in valuation or assessment of
      the property.

Swartz will be paid a contingency fee of 30% of the tax savings for
the tax year 2017. The tax savings upon which Swartz's fee is based
shall be calculated by multiplying the reduction in the valuation
and assessment by the applicable tax rates for the tax year in
question. If Swartz is successful in reducing the valuation or
assessment for the tax year at the informal level the fee shall not
exceed $5,000.00. If Swartz pursues appeals beyond the informal
level, Swartz will earn a fee of 30% for each year for which tax
savings result up to the latest year the appeal or action. At this
level of appeal the fee earned shall not exceed $20,000.

In connection with the past representation of Debtor, Swartz was
owed by the Debtor the amount of $3,412.67 on the petition date.
Swartz agrees that it will not seek payment of this $3,412.67 claim
from the Debtor.

Donald J. Swartz, member of Swartz & Associates, Inc., 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.

Swartz can be reached at:

     Donald J. Swartz, Esq.
     SWARTZ & ASSOCIATES, INC.
     6340 College Blvd
     Overland Park, KS 66211
     Tel: (913) 766-8777

                   About Lenexa Hotel, L.P.

Lenexa Hotel, LP filed a Chapter 11 bankruptcy petition (Bankr. D.
Kan. Case No. 16-22172) on November 1, 2016. In its petition, the
Debtor estimated $1 million to $10 million in assets and $10
million to $50 million in liabilities. The petition was signed by
Stephen J. Craig, president.

Lentz Clark Deines PA represents the Debtor as counsel. Brennan
Fagan and Fagan Emert & Davis, LLC and the Skepnek Law Firm have
been tapped as special counsel. Michele C. Hammann, SS&C Solutions,
Inc and Summers, Spencer & Company, P.A., serve as accountants.


LIBERTY INTERACTIVE: GCI Purchase No Impact on Fitch's BB IDR
-------------------------------------------------------------
According to Fitch Ratings, the ratings for Liberty Interactive LLC
(Liberty) and its wholly owned subsidiary QVC Inc. (QVC), including
the 'BB' Long-Term Issuer Default Rating (IDR), are unaffected by
the acquisition of General Communication, Inc. (GCI) and subsequent
tax- free spin of a newly formed entity (GCI Liberty) created
following the contribution to GCI of certain assets and liabilities
of Liberty Ventures Group (Liberty Ventures), a wholly owned
subsidiary of Liberty (collectively, the Transactions). The Rating
Outlook is Stable.

Fitch believes the transactions are neutral to the ratings. While
Liberty's transfer of assets to GCI Liberty represents a credit
negative, Fitch has always relied materially on QVC Inc. (QVC) and
viewed Liberty's other assets as providing incremental support.
Fitch also notes there will be no changes to the legal/obligor
structure of Liberty or QVC as a result of the transactions. In
addition, gross leverage at QVC remains outside Fitch's target for
the rating.

Fitch does believe the transactions will have mixed credit effects
on QVC and Liberty. They represent a credit positive to QVC given
the liquidity improvements resulting from the associated
reattribution of certain assets and liabilities to QVC. However,
they represent a credit negative to Liberty due to the transfer of
assets to GCI Liberty which reduces asset coverage for Liberty's
unsecured debt.

On April 4, 2017, Liberty announced the acquisition of GCI in an
all-stock transaction representing a $2.68 billion enterprise value
for GCI. To allow for the acquisition, Liberty Ventures will
contribute its equity interests in Liberty Broadband, Charter
Communications, Inc. (Charter), and Lending Tree, Inc., along with
its Evite operating business and certain other assets and
liabilities to GCI for a controlling interest in GCI. Upon
completion of the contribution, Liberty will affect a tax-free spin
of its interests in GCI Liberty to existing Liberty shareholders.
Upon completion of the spin, expected to occur during the first
quarter of 2018, Liberty shareholders will own a 77% undiluted
equity interest and 84% undiluted voting interest in GCI Liberty,
with former GCI shareholders owning the remaining interests.
Liberty will change its name to QVC Group Inc. (QVC Group) after
the spin's completion.

Prior to its contribution to GCI, Liberty Ventures will reattribute
to Liberty approximately $329 million of cash (amount to be
finalized at closing), exchangeable debentures having annual
estimated associated tax benefits of approximately $130 million,
and aggregate estimated tax benefits from prior spin-offs of
approximately $23 million. In addition, Liberty Ventures will
reattribute a portfolio of green energy investments worth an
estimated $138 million, Liberty's equity interests in Interval
Leisure Group (ILG) worth an estimated $260 million after tax, and
de minimis amounts of Time Inc. and Time Warner Inc. shares.

As part of the transactions, Liberty will offer to exchange its
1.75% Charter exchangeable debentures due 2046 (Charter Debentures)
for mirror debentures of GCI Liberty (Mirror Debentures). QVC Group
will then guarantee GCI Liberty's payment obligations on the Mirror
Debentures through the put date of Oct. 5, 2023. GCI Liberty will
back the guarantee with an indemnity and a negative pledge on the
underlying Charter shares for any payments made including excess
payments to holders exercising their exchange rights. Fitch will
include this in its total leverage calculation for QVC Group.

Fitch's ratings materially rely on QVC, with Liberty's other
investments viewed as incremental support. The ratings incorporate
the spinoffs of CommerceHub, Inc. in July 2016, Liberty Expedia
Holdings, Inc. in November 2016 and GCI Liberty. Pro forma for the
spinoffs, assuming QVC uses the full $329 million from Liberty
Ventures to repay debt, and including the Mirror Debentures
guarantee, Fitch estimates QVC's gross leverage at 2.6x and
Liberty's gross leverage at 4.1x as of Dec. 31, 2016. Fitch
continues to expect QVC will reduce total leverage to its 2.5x
target within the next nine to 12 months.


LIQTECH INT'L: Gregory & Associates LLC Casts Going Concern Doubt
-----------------------------------------------------------------
LiqTech International, Inc., filed with the U.S. Securities and
Exchange Commission its annual report on Form 10-K, disclosing a
net loss of $16.42 million on $13.91 million of net sales for the
year ended December 31, 2016, compared to a net loss of $2.19
million on $15.81 million of net sales for the year ended December
31, 2015.

The Company's independent accountants Gregory & Associates, LLC,
notes that the Company has limited cash and incurred significant
recent losses.  These factors 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 $11.41 million, total liabilities of $5.14 million, and a
stockholders' equity of $6.27 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   https://is.gd/xutcYV

LiqTech International, Inc., is a clean technology company that
provides technologies for gas and liquid purification by
manufacturing ceramic silicon carbide filters.  The Company
develops and manufactures products of re-crystallized silicon
carbide.  It specializes in two business areas, which include
ceramic membranes for liquid filtration, and diesel particulate
filters (DPFs) for the control of soot exhaust particles from
diesel engines.


LOMA LINDA: Fitch Affirms 'BB+' $1.7BB Revenue Bonds Rating
-----------------------------------------------------------
Fitch Ratings has affirmed the 'BB+' rating on approximately $1.7
billion of Loma Linda University Medical Center's outstanding debt.


The Rating Outlook is Stable.

SECURITY

The bonds are secured by a gross revenue pledge and mortgage pledge
of the obligated group (OG). There is also a debt service reserve
fund. The OG includes LLUMC, LLUMC - Murrieta, and Loma Linda
University Behavioral Medicine Center. The OG accounted for 99.9%
of the net patient service revenue and 98.5% of the total net
assets of the consolidated entity in 2016 (Dec. 31 fiscal year end;
unaudited). Fitch's analysis is based on the consolidated entity,
Loma Linda University Medical Center and Affiliates (LLUMC).

KEY RATING DRIVERS

SOLID OPERATING PERFORMANCE IN 2016: The affirmation of the 'BB+'
rating reflects LLUMC's healthy operating performance in 2016,
which was in line with expectations and driven by core operating
improvement initiatives including reducing length of stay,
increasing acuity through increased surgical volumes and better
clinical documentation, renegotiating payor rates, and managing
expenses. Better profitability was achieved despite a market rate
wage adjustment for its employees. Operating EBITDA margin was
solid at 13.2%, which is expected to be sustained. Debt service
coverage on maximum annual debt service (MADS) is in line for the
rating level at 2.3x and solid on annual debt service (covenant
calculation) of 3.8x.

MAJOR PROJECT UNDERWAY: LLUMC's campus transformation project is
underway and to date is on time and on budget (approximately 13%
spent and complete as of Dec. 31, 2016). However, due to a change
in the Office of Statewide Planning and Development (OSHPD)
requirements related to a key stage in the permitting process,
LLUMC is now required to add almost twice as much steel compared to
the original design. The total cost overrun and impact on the
schedule will be determined over the next few months, but Fitch's
expectation is that this complication will be manageable.

HIGH DEBT BURDEN: LLUMC's debt burden is high and maintenance of
the strong operating performance will be key in light of the cost
overruns on the project.

WEAK LIQUIDITY: LLUMC's liquidity has always been weak and timing
issues related to various reimbursements continue to impact
liquidity levels. However, absolute cash has grown over the last
five years while days cash on hand has remained relatively flat due
to expense growth. LLUMC is expected to increase its line of credit
to $50 million from $25 million and the university has committed to
providing a $100 million line of credit.

KEY PLAYER IN MARKET: One of LLUMC's main credit strengths is its
position as an academic medical center and its role as a major
provider of tertiary and quaternary services in addition to its
teaching and research mission. Management is developing various
strategies to enhance its market position and has developed a
clinically integrated network with other providers in the area,
which should position the organization for population health
management.

PROVIDER FEE FUNDING: Given LLUMC's high Medi-Cal burden, LLUMC's
profitability and cash flow have benefited from the state provider
fee program, which has been in place since 2010. The current phase
(Phase 5; Jan 1, 2017- June 30, 2019) could potentially result in
almost $70 million a year of additional funding for a total of
approximately $160 million a year.

RATING SENSITIVITIES

MANAGEMENT EXECUTION IS CRUCIAL: The project cost overrun is of
concern, but should be manageable. Fitch will monitor Loma Linda
University Medical Center's ability to sustain the current level of
operating cash flow and remain within budget for the balance of the
project. Any further deviation from plan would be viewed negatively
and could result in downward rating pressure.

CREDIT PROFILE

Loma Linda Medical Center and Affiliates is part of Loma Linda
University Health (LLUH), which also includes Loma Linda
University, the Faculty Medical Group and several other related
organizations. A board restructuring in April 2015 resulted in one
unified board with additional physician representation. There are
no consolidated financials available at LLUH; however, one will be
produced beginning in June 2017. LLUMC will change its FYE to June
30 beginning June 30, 2018 and will continue to produce its own
separate audit. Fitch views this favorably as it is a further step
in unifying the entities. Fitch also believes the university's line
of credit will be available if needed, as the organization is
governed by the same board.

LLUMC is located in Loma Linda, CA, 60 miles east of Los Angeles
with a total of 1,076 licensed beds. LLUMC houses the nation's
first hospital-based proton treatment center for cancer. The
hospitals are University Hospital, Children's Hospital, East Campus
Hospital, Surgical Hospital, Behavioral Medicine Center, and
Murrieta Hospital. LLUMC had total revenue of $1.8 billion in 2016.
A new CEO has been in a permanent role since August 2014 and there
hs been a focus on accountability and performance improvement.
Targets presented during the April 2016 rating review have been
achieved and this level of performance is expected to be sustained.


Campus Transformation Project
University Hospital is required to meet seismic compliance by Jan.
1, 2020 and the campus transformation project is underway. The
project includes two new patient towers (adult and children's) with
all private rooms, expanded and separate emergency rooms (adult and
children's), expanded neonatal intensive care unit and birthing
center, 16 new operating rooms (five additional), enhanced
diagnostic imaging services and cardiovascular labs. The project
will result in 983,000 square feet of new space with a total
capacity of 693 licensed beds (320 adult and 377 children's) once
the shelled space is built out for the additional 60 beds. The
project budget is $1.084 billion, and $1.022 billion of funding
sources (remaining amount to be spent at that time) was secured
during the series 2016 financing.

Due to lower than anticipated interest rates, LLUMC was able to
generate additional bond proceeds during bond pricing at the same
MADS level as presented during the series 2016 rating review. This
essentially reduced the reliance on operating cash flow to fund a
portion of the project cost. Current funding sources include: $718
million from the series 2016A bonds ($599 million during last
review), $165 million from state grants (Proposition 61 and 3 other
voter-approved ballot initiatives for children's hospital
construction), $120 million from philanthropy and $19 million from
cash flow ($138 million during last review).

The amount related to the cost overrun has not been finalized but
expected to be above $100 million. Fitch believes this is
manageable and LLUMC has already planned to reduce routine capital
spending. There will also be an impact on the project schedule as
there will be a delay since twice as much steel will need to be
secured. The steel is expected to be installed in November 2017 and
the time frame to meet the regulatory deadline related to seismic
requirements has the potential to be missed. Fitch expects that
management will address this with the state regulators and does not
expect negative ramifications related to missing the seismic
deadline. No formal extensions/waivers have been requested or
granted to date.

Solid Operating Performance
LLUMC's operating performance in 2016 was solid and driven largely
by the operational initiatives to reduce length of stay, and
metrics are now in the top quartile of performance compared to
other academic medical centers. Increased acuity as well as
provider fee funding (some related to 2015 period) also led to the
solid operating performance. The operating improvement also
absorbed a market rate salary adjustment for its employees, which
has an annual impact of approximately $32 million.

California enacted a hospital provider fee in 2010 to draw down
additional federal funds for Medi-Cal services. Given LLUMC's high
Medi-Cal load, LLUMC has been a major beneficiary of the program;
however, the timing of CMS approval of the various components of
the program results in variability of when funds are recorded.
Currently, CMS has only approved the fee for service component
through Dec. 31, 2016, the managed care non-expansion component
through June 30, 2015, and the managed care expansion component
through Dec. 31, 2014. Historically, providers have only booked the
provider fee when CMS approval is received; however, there is a
discussion with major accounting firms and the California Hospital
Association to allow recording the fee in the appropriate periods,
given the history of CMS approvals, and which would reduce the
volatility in income statement. However, there will still be an
ongoing cash/receivable lag.

LLUMC booked a net benefit of $43 million in 2011, $63 million in
2012, $87 million in 2013, $65 million in 2014, $61 million in
2015, and $99 million in 2016 (unaudited).

The current phase (Phase 5) has the potential of increasing the
provider fee funding by approximately $70 million a year (total
approximately $160 million a year), which would be viewed
favorably. These numbers are preliminary and have not been
finalized by the Department of Health Care Services.

The 2017 operating EBITDA margin budget is 12.9% and assumes net
provider fee funds of $99 million.

Weak Liquidity
Total unrestricted cash and investments at Dec. 31, 2016 was $463.4
million, which resulted in 108.6 days cash on hand (DCOH) and 26.2%
cash to debt. At Dec. 31, 2016, there were several receivables
pending that have all been received post Dec. 31, 2016. This
included $78 million related to the provider fee receivable, $20
million from a managed care payor due to pending execution of
renegotiated contract, and $5 million of construction related
spending reimbursement from the CHFFA grant.

Debt Profile

Total outstanding debt at Dec. 31, 2016 was $1.8 billion and is
100% fixed-rate. Debt includes $1.7 billion of bonds (series 2016
and 2014A&B) and $101 million of note payables and capital leases.
MADS is approximately $107 million and debt service is back-loaded
with MADS occurring in 2025. Annual debt service in 2016 was $66.5
million and debt service coverage per rate covenant is very good
for the rating level at 3.8x.

LLUMC's $122.8 million of series 2014B bonds was structured as a
10-year bullet and is due on Dec. 1, 2024. Under the MTI, this is
amortized over 30 years based on the definition for debt service
requirements. An inability to refinance this debt would be viewed
negatively.

LLUMC has a 60 DCOH covenant and annual debt service coverage
covenant of 1.1x.

Disclosure

LLUMC covenants to provide annual audited information within 150
days of fiscal year end and quarterly information within 60 days of
quarter end for the first three quarters and within 90 days of the
fourth quarter to EMMA. LLUMC is also hosting investor calls twice
a year.

Fitch affirmed the following outstanding debt at 'BB+':

$994,050,000 California Statewide Communities Development Authority
(CA) (Loma Linda University Medical Center) revenue bonds series
2016A

$122,840,000 California Statewide Communities Development Authority
(Loma Linda University Medical Center) revenue bonds (taxable)
series 2014B

$572,636,000 California Statewide Communities Development Authority
(Loma Linda University Medical Center) revenue bonds series 2014A


MACBETH DESIGNS: Plan Outline Okayed, Plan Hearing Set for May 9
----------------------------------------------------------------
The U.S. Bankruptcy Court for the District of New Jersey will
consider approval of the Chapter 11 plan of Macbeth Designs, LLC at
a hearing on May 9.

The hearing will start at 10:00 a.m., and will be held at Courtroom
3D, Bankruptcy Court, 50 Walnut Street, Newark, New Jersey.

The court will also consider at the hearing the final approval of
the company's disclosure statement, which it conditionally approved
on March 30.

The order set a May 2 deadline for creditors to file their
objections and cast their votes accepting or rejecting the plan.

                      About Macbeth Designs

Macbeth Designs LLC is a limited liability company incorporated in
the State of New Jersey which licenses designs as a part of the
Macbeth Collection brand.  Macbeth Collection is a global lifestyle
brand known for its "on trend" bright colors and preppy bohemian
prints with a presence in over 6,000 department and specialty
stores ranging from big box retailers like Wal-Mart to high end
department stores like Saks Fifth Avenue.

Together with other related entities in which Margaret Josephs
holds an ownership interest, Macbeth Designs LLC is engaged in the
business of creating, designing and marketing products which
contain various designs that have been developed and maintained
since the inception of the Macbeth Collection brand in 2001.
Currently, Macbeth Designs licenses its trademarks and designs in
connection with, among other things, home accessories, various
storage products, consumer electronics, personal care products and
clothing.

Macbeth Designs, LLC filed a Chapter 11 petition (Bankr. D.N.J.
Case No. 16-30967) on Nov. 1, 2016.  The petition was signed by
Margaret Josephs, managing member.

Judge John K. Sherwood presides over the case.  The Debtor tapped
David Edelberg, Esq., at Cullen and Dykman LLP, in Hackensack, New
Jersey, as counsel.  Wetter & Convertini P.C. is the Debtor's
accountant.

The Debtor disclosed $72,000 in assets and $1.50 million in
liabilities as of the bankruptcy filing.


MAYACAMAS HOLDINGS: Case Summary & Largest Unsecured Creditors
--------------------------------------------------------------
Affiliated Debtors that filed separate Chapter 11 bankruptcy
petitions:

     Debtor                                  Case No.
     ------                                  --------
     Mayacamas Holdings LLC                  17-30326
     901 Battery Street, Ste. 220
     San Francisco, CA 94111
     Tel: (415) 262-4222

     Profit Recovery Center LLC              17-30327
     901 Battery Street, Ste. 220
     San Francisco, CA 94111

Business Description: Mayacamas Holdings owns a ranch located on
                      a hilltop ridgeline above the town of
                      Calistoga in Napa, CA known as Mayacamas
                      Ranch.  Mayacamas Ranch is Northern
                      California's premier exclusive-use group
                      retreat center for companies, non-profit
                      groups, weddings, and families.

                      Web site: http://mayacamasranch.com

Chapter 11 Petition Date: April 7, 2017

Court: United States Bankruptcy Court
       Northern District of California (San Francisco)

Debtors' Counsel: Pamela Egan, Esq.
                  RIMON P.C.
                  1 Embarcadero Center #400
                  San Francisco, CA 94111
                  Tel: (415) 266-4622
                  E-mail: pamela.egan@rimonlaw.com

Debtors'
Chief
Restructuring
Officer:          BENNETT MURPHY LAW INCORPORATED

                                   Estimated      Estimated
                                     Assets      Liabilities
                                   ----------    -----------
Mayacamas Holdings LLC             $1M-$10M       $1M-$10M
Profit Recovery Center             $1M-$10M       $1M-$10M

The petitions were signed by David H. Levy, manager.

A copy of Mayacamas Holdings' list of 15 unsecured creditors is
available for free at http://bankrupt.com/misc/canb17-30326.pdf

A copy of Profit Recovery Center's list of 11 unsecured creditors
is available for free at http://bankrupt.com/misc/canb17-30327.pdf


MERRIMACK PHARMACEUTICALS: Signs Separation Pact with Ex-PAO
------------------------------------------------------------
Merrimack Pharmaceuticals, Inc., entered into a Separation and
Release of Claims Agreement with William A. Sullivan, the Company's
former principal accounting officer and treasurer. Pursuant to the
Separation Agreement, in connection with Mr. Sullivan resigning
from his positions with the Company as of April 3, 2017, the
Company agreed to:

   * commencing on the first regularly scheduled payroll date
     following June 2, 2017, continue paying Mr. Sullivan's annual

     base salary of $321,273 for a period of 12 months;

   * continue paying the share of the premium for Mr. Sullivan's
     health and dental insurance through the end of the Severance
     Period that it currently pays on behalf of active and
     similarly situated employees who receive the same type of
     coverage and/or to otherwise continue to provide to Mr.
     Sullivan during the Severance Period all Company employee
     benefit plans and arrangements available to the Company's
     senior management employees; and

   * on June 2, 2017, pay Mr. Sullivan a pro-rated 2017 bonus of
     $27,565.

The Separation Agreement also includes a release of claims by Mr.
Sullivan against the Company.

                       About Merrimack

Cambridge, Mass.-based Merrimack Pharmaceuticals, Inc., a
biopharmaceutical company discovering, developing and preparing to
commercialize innovative medicines consisting of novel
therapeutics paired with companion diagnostics.  The Company's
initial focus is in the field of oncology.  The Company has five
programs in clinical development.  In it most advanced program,
the Company is conducting a pivotal Phase 3 clinical trial.

Merrimack reported a net loss of $153.5 million on $144.3 million
of total revenues for the year ended Dec. 31, 2016, compared to a
net loss of $147.8 million on $89.25 million of total revenues for
the year ended Dec. 31, 2015.  As of Dec. 31, 2016, Merrimack had
$81.48 million in total assets, $334.1 million in total
liabilities, and a total stockholders' deficit of $251.1 million.


MERRIMACK PHARMACEUTICALS: Westfield Capital No Longer Owns Shares
------------------------------------------------------------------
In an amended Schedule 13G filed with the Securities and Exchange
Commission, Westfield Capital Management Company, LP disclosed that
as of March 31, 2017, it has ceased to beneficially own shares of
common stock of Merrimack Pharmaceuticals Inc.  A full-text copy of
the regulatory filing is available for free at:

                    https://is.gd/ebfncx

                       About Merrimack

Cambridge, Mass.-based Merrimack Pharmaceuticals, Inc., a
biopharmaceutical company discovering, developing and preparing to
commercialize innovative medicines consisting of novel
therapeutics paired with companion diagnostics.  The Company's
initial focus is in the field of oncology.  The Company has five
programs in clinical development.  In it most advanced program,
the Company is conducting a pivotal Phase 3 clinical trial.

Merrimack reported a net loss of $153.5 million on $144.3 million
of total revenues for the year ended Dec. 31, 2016, compared to a
net loss of $147.8 million on $89.25 million of total revenues for
the year ended Dec. 31, 2015.  As of Dec. 31, 2016, Merrimack had
$81.48 million in total assets, $334.1 million in total
liabilities, and a total stockholders' deficit of $251.1 million.


MICHIGAN SPORTING: Committee Taps Province as Financial Advisor
---------------------------------------------------------------
The Official Committee of Unsecured Creditors of Michigan Sporting
Goods Distribution, Inc., seeks authorization from the U.S.
Bankruptcy Court for the Western District of Michigan to retain the
Province, Inc., as financial advisor to the Committee.

The Committee requires Province to:

   a. familiarize with and analyze the Debtor's cash budget,
      assets and liabilities, and overall financial condition;

   b. assist the Committee in determining how to react to the
      Debtor's liquidation plan or in formulating and
      implementing its own plan;

   c. monitor the store liquidation and IP sale process,
      interfacing with the Debtor's professionals, and advise
      the Committee regarding the process;

   d. prepare, or review claim analyses;

   e. assist the Committee in reviewing the Debtor's financial
      reports, including, but not limited to, SOFAs, Schedules,
      cash budgets, and Monthly Operating Reports;

   f. advise the Committee on the current state of this chapter
      11 case;

   g. advise the Committee in negotiations with the Debtor and
      third parties as necessary;

   h. if necessary, participate as a witness in hearings before
      the Bankruptcy Court with respect to matters upon which
      Province has provided advice; and

   i. render other services as are approved by the Committee, the
      Committee's counsel, and as agreed to by Province.

Province will be paid at these hourly rates:

     Principal                        $660-700
     Director/Managing Director       $470-620
     Associate/Sr. Associate          $330-460
     Analyst/Sr. Analyst              $250-320
     Para professional                $100

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

Paul Huygens, principal of Province, Inc., assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and (a) is not creditors,
equity security holders or insiders of the Debtor; (b) has not
been, within two years before the date of the filing of the
Debtor's chapter 11 petition, directors, officers or employees of
the Debtor; and (c) does not have an interest materially adverse to
the interest of the estate or of any class of creditors or equity
security holders, by reason of any direct or indirect relationship
to, connection with, or interest in, the Debtor, or for any other
reason.

Province can be reached at:

     Paul Huygens
     PROVINCE, INC.
     1560 Sawgrass Corp. Pkwy Floor 4
     Sunrise, FL 33323
     Tel: (702) 685-5555
     Fax: (702) 685-5556

                 About Michigan Sporting
                 Goods Distribution, Inc.

Michigan Sporting Goods Distributors, Inc. is a retail sporting
goods chain based in Grand Rapids, Michigan.

The Debtor filed a Chapter 11 petition (Bankr. W.D. Mich. Case No.
17-00612) on Feb. 14, 2017. The petition was signed by Bruce
Ullery, president and chief executive officer. Judge John T. Gregg
presides over the case.

Robert Michael Azzi, Esq., Stephen B. Grow, Esq., and Elisabeth M.
Von Eitzen, Esq., at Warner Norcross & Judd LLP, serve as
bankruptcy counsel to the Debtor. The Debtor hired Berkeley
Research Group, LLC as financial advisor.

In its petition, the Debtor estimated $50 million to $100 million
in both assets and liabilities.

On February 21, 2017, the Office of the U.S. Trustee for Region 9
appointed the Official Committee of Unsecured Creditors, consisting
of the following seven members: (i) Nike USA, Inc.; (ii) Under
Armor, Inc.; (iii) Columbia Sportswear; (iv) The Burton
Corporation; (v) Indian Industries, Inc. dba Escalade Sports; (vi)
Wilson Sporting Goods Co.; and (vii) GGP Limited Partnership. The
Committee hires Cooley LLP, as lead counsel, Miller Canfield,
P.L.C. as Michigan counsel, and Province Inc., as financial
advisor.


MICHIGAN SPORTING: Creditors' Panel Hires Cooley as Lead Counsel
----------------------------------------------------------------
The Official Committee of Unsecured Creditors of Michigan Sporting
Goods Distribution, Inc., seeks authorization from the U.S.
Bankruptcy Court for the Western District of Michigan to retain
Cooley LLP, as lead counsel to the Committee.

The Committee requires Cooley to:

   (a) attend meetings of the Committee;

   (b) review financial and operational information furnished by
       the Debtor to the Committee;

   (c) assist in efforts to sell assets of the Debtor in a manner
       that maximizes value for creditors;

   (d) review and investigate prepetition transactions in which
       the Debtor or its insiders were involved;

   (e) analyze, negotiate, and monitor any proposed sale, plan or
       exit strategy in the bankruptcy cases;

   (f) confer with the Debtor's management, counsel and financial
       advisors;

   (g) review the Debtor's schedules, statements of financial
       affairs and business plan;

   (h) advise the Committee as to the ramifications regarding all
       of the Debtor's activities and motions before the
       bankruptcy Court;

   (i) review and analyze the Debtor's work product of the
       Debtor's investment bankers and financial advisors;

   (j) provide the Committee with legal advice in relation to
       the chapter 11 case;

   (k) prepare various applications and memoranda of law
       submitted to the Bankruptcy Court for consideration; and

   (l) perform such other legal services for the Committee as may
       be necessary or proper in the Chapter 11 proceeding.

Cooley will be paid at these hourly rates:

     Jay R. Indyke, Partner            $1,180
     Cathy Hershcopf, Partner          $1,055
     Seth Van Aalten, Partner          $885
     Robert Winning, Associate         $835
     Evan Lazerowitz, Associate        $525
     Mollie Canby, Paralegal           $240

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

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:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  No.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition. If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  Cooley did not represent the Committee in the 12
              months prepetition. Cooley has in the past
              represented, currently represents, and may
              represent in the future certain Committee members
              or their affiliates in their capacities as members
              of official committees in other chapter 11 cases or
              in their individual capacities.

   Question:  Has your client approved your prospective budget
              and staffing plan, and, if so for what budget
              period?

   Response:  Yes. For the period from February 24, 2017 through
              May 31, 2017.

Cathy Hershcopf, partner of Cooley 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 (a) is not creditors, equity
security holders or insiders of the Debtor; (b) has not been,
within two years before the date of the filing of the Debtor's
chapter 11 petition, directors, officers or employees of the
Debtor; and (c) does not have an interest materially adverse to the
interest of the estate or of any class of creditors or equity
security holders, by reason of any direct or indirect relationship
to, connection with, or interest in, the Debtor, or for any other
reason.

Cooley can be reached at:

     Cathy Hershcopf, Esq.
     Seth Van Aalten, Esq.
     Robert Winning, Esq.
     COOLEY LLP, ESQ.
     1114 Avenue of the Americas
     New York, NY 10036
     Tel: (212) 479-6000
     Fax: (212) 479-6275
     E-mail: chershcopf@cooley.com
             rwinning@cooley.com, and
             svanaalten@cooley.com

                 About Michigan Sporting
                 Goods Distribution, Inc.

Michigan Sporting Goods Distributors, Inc. is a retail sporting
goods chain based in Grand Rapids, Michigan.

The Debtor filed a Chapter 11 petition (Bankr. W.D. Mich. Case No.
17-00612) on Feb. 14, 2017. The petition was signed by Bruce
Ullery, president and chief executive officer. Judge John T. Gregg
presides over the case.

Robert Michael Azzi, Esq., Stephen B. Grow, Esq., and Elisabeth M.
Von Eitzen, Esq., at Warner Norcross & Judd LLP, serve as
bankruptcy counsel to the Debtor. The Debtor hired Berkeley
Research Group, LLC as financial advisor.

In its petition, the Debtor estimated $50 million to $100 million
in both assets and liabilities.

On February 21, 2017, the Office of the U.S. Trustee for Region 9
appointed the Official Committee of Unsecured Creditors, consisting
of the following seven members: (i) Nike USA, Inc.; (ii) Under
Armor, Inc.; (iii) Columbia Sportswear; (iv) The Burton
Corporation; (v) Indian Industries, Inc. dba Escalade Sports; (vi)
Wilson Sporting Goods Co.; and (vii) GGP Limited Partnership. The
Committee has hired Cooley LLP, as lead counsel, Miller Canfield,
P.L.C. as Michigan counsel, and Province Inc., as financial
advisor.


MICHIGAN SPORTING: Panel Hires Miller Canfield as Michigan Counsel
------------------------------------------------------------------
The Official Committee of Unsecured Creditors of Michigan Sporting
Goods Distribution, Inc., seeks authorization from the U.S.
Bankruptcy Court for the Western District of Michigan to retain
Miller Canfield Paddock & Stone, PLC, as Michigan counsel to the
Committee.

The Committee requires Miller to:

   (a) attend meetings of the Committee;

   (b) review financial and operational information furnished by
       the Debtor to the Committee;

   (c) assist in efforts to sell assets of the Debtor in a manner
       that maximizes value for creditors;

   (d) review and investigate prepetition transactions in which
       the Debtor or its insiders were involved;

   (e) analyze, negotiate, and monitor any proposed sale, plan or
       exit strategy in the bankruptcy cases;

   (f) confer with the Debtor's management, counsel and financial
       advisors;

   (g) review the Debtor's schedules, statements of financial
       affairs and business plan;

   (h) advise the Committee as to the ramifications regarding all
       of the Debtor's activities and motions before the
       bankruptcy Court;

   (i) review and analyze the Debtor's work product of the
       Debtor's investment bankers and financial advisors;

   (j) provide the Committee with legal advice in relation to
       the chapter 11 case;

   (k) prepare various applications and memoranda of law
       submitted to the Bankruptcy Court for consideration; and

   (l) perform such other legal services for the Committee as may
       be necessary or proper in the Chapter 11 proceeding.

Miller will be paid at these hourly rates:

     Jonathan S. Green, Principal           $605
     Stephen S. LaPlante, Principal         $560
     Marc N. Swanson, Principal             $405
     Ronald A. Spinner, Associate           $400
     Robin M. Wysocki, Paralegal            $225

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

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:

   Question:  Did you agree to any variations from, or
              alternatives to, your standard or customary billing
              arrangements for this engagement?

   Response:  No.

   Question:  Do any of the professionals included in this
              engagement vary their rate based on the geographic
              location of the bankruptcy case?

   Response:  No.

   Question:  If you represented the client in the 12 months
              prepetition, disclose your billing rates and
              material financial terms for the prepetition
              engagement, including any adjustments during the 12
              months prepetition. If your billing rates and
              material financial terms have changed postpetition,
              explain the difference and the reasons for the
              difference.

   Response:  Miller did not represent the Committee or any of
              its members in the 12 months prepetition.

   Question:  Has your client approved your prospective budget
              and staffing plan, and, if so for what budget
              period?

   Response:  Yes. For the period from February 24, 2017 through
              May 31, 2017.

Jonathan S. Green, senior principal of Miller Canfield Paddock &
Stone, PLC, assured the Court that the firm is a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and (a) is not creditors, equity security holders or insiders
of the Debtor; (b) has not been, within two years before the date
of the filing of the Debtor's chapter 11 petition, directors,
officers or employees of the Debtor; and (c) does not have an
interest materially adverse to the interest of the estate or of any
class of creditors or equity security holders, by reason of any
direct or indirect relationship to, connection with, or interest
in, the Debtor, or for any other reason.

Miller can be reached at:

     Jonathan S. Green, Esq.
     MILLER CANFIELD PADDOCK & STONE, PLC
     150 West Jefferson, Suite 2500
     Detroit, MI 48226
     Tel: (313) 963-6420
     Fax: (313) 496-7500

                 About Michigan Sporting
                 Goods Distribution, Inc.

Michigan Sporting Goods Distributors, Inc. is a retail sporting
goods chain based in Grand Rapids, Michigan.  It filed a Chapter 11
petition (Bankr. W.D. Mich. Case No. 17-00612) on Feb. 14, 2017.
The petition was signed by Bruce Ullery, president and chief
executive officer. Judge John T. Gregg presides over the case.

Robert Michael Azzi, Esq., Stephen B. Grow, Esq., and Elisabeth M.
Von Eitzen, Esq., at Warner Norcross & Judd LLP, serve as
bankruptcy counsel to the Debtor. The Debtor hired Berkeley
Research Group, LLC as financial advisor.

In its petition, the Debtor estimated $50 million to $100 million
in both assets and liabilities.

On February 21, 2017, the Office of the U.S. Trustee for Region 9
appointed the Official Committee of Unsecured Creditors, consisting
of the following seven members: (i) Nike USA, Inc.; (ii) Under
Armor, Inc.; (iii) Columbia Sportswear; (iv) The Burton
Corporation; (v) Indian Industries, Inc. dba Escalade Sports; (vi)
Wilson Sporting Goods Co.; and (vii) GGP Limited Partnership. The
Committee hired Cooley LLP, as lead counsel, Miller Canfield,
P.L.C. as Michigan counsel, and Province Inc., as financial
advisor.


MIDWEST FARM: Hires Boadwine as Accountant
------------------------------------------
Midwest Farm, L.L.C., seeks authority from the U.S. Bankruptcy
Court for the District of South Dakota to employ Kent W. Boadwine,
CPA, as accountant to the Debtor.

Midwest Farm requires Boadwine to:

   a. render tax preparation services

   b. assist the Debtor in necessary accounting procedures; and

   c. perform such other duties as may be necessary to achieve a
      successful reorganization under Chapter 11.

Boadwine will be paid at the hourly rate of $125.

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

Kent W. Boadwine, CPA, assured the Court that he 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.

Boadwine can be reached at:

     Kent W. Boadwine
     3800 W. Technology Circle, Suite 201
     Sioux Falls, SD 57106
     Tel: (605) 332-0345

                   About Midwest Farm, L.L.C.

Midwest Farm, L.L.C., is engaged in the business of grain farming
and custom farming with facilities located in and around Aurora,
South Dakota, and farms real estate located in Brookings County,
South Dakota; Moody County, South Dakota; and Lincoln County,
Minnesota. Each of Douglas Stein and Dana Stein owns a 50%
membership interest in the Debtor.

Midwest Farm, L.L.C., filed a Chapter 11 petition (Bankr. D. S.Dak.
Case No. 17-40091) on March 24, 2017.

The case is assigned to Judge Charles L. Nail, Jr.

Gerry & Kulm Ask, Prof. LLC, is serving as bankruptcy counsel, with
the engagement led by Laura L. Kulm Ask, Esq.

At the time of filing, the Debtor had $9.69 million in total assets
and $6.66 million in total liabilities.

A meeting of creditors pursuant to 341(a) of the Bankruptcy Code
has been set for April 25, 2017, at 2:00 p.m. at Suite 300, 314 S
Main Ave, Sioux Falls. Proofs of claim are due  June 26, 2017.


MINI MASTER: Hires Nieves CPA as Auditor
----------------------------------------
Mini Master Concrete Services, Inc. seeks approval from the US
Bankruptcy Court for the District of Puerto Rico to employ Jesus
Mora Nieves, CPA, as auditor, to conduct the audit of Debtor's
balance sheet as of March 31, 2017, and the related statements of
income, retained earnings, and cash flow for the year then ended.

Subject to the approval of the Bankruptcy Court in accordance to
Rule 2014 of the Federal Rules of Bankruptcy Procedure, the agreed
to fee will range from $6,000.00 to $7,000.00 for the audit of the
year ending March 31, 2017, to be payable upon presentation.

Mr. Nieves attests that he is a disinterested person, as define in
11 U.S.C. Sec. 101(14).

The Auditor can be reached through:

     Jesus Mora Nieves, CPA
     Urb. Jardines de Caparra
     calle 26, LL 1
     Bayamon, PR, 00959
  
     P.O.Box 367101
     San Juan, PR, 00936-71001
     Tel.:(787)612-5104
     Fax: (787)775-1294
     E-Mail:jmmn23@gmail.com

               About Mini Master Concrete Services

Mini Master Concrete Services, Inc. filed a Chapter 11 bankruptcy
petition (Bankr. D.P.R. Case No. 16-09956) on December 22, 2016.
The Hon. Mildred Caban Flores over the case. Charles A. Cuprill,
PCS Law Offices represents the Debtor as counsel.

The Debtor disclosed total assets of $15.78million and total
liabilities of $5.46 million. The petition was signed by Carmen M.
Betancourt, president.


MOSYS INC: BPM LLP Raises Going Concern Doubt
---------------------------------------------
MoSys, Inc., filed with the U.S. Securities and Exchange Commission
its annual report on Form 10-K, disclosing a net loss of $32.05
million on $6.02 million of total net revenue for the year ended
December 31, 2016, compared to a net loss of $31.48 million on
$4.39 million of total net revenue for the year ended December 31,
2015.

The audit report of BPM LLP in San Jose, Calif., notes that the
Company has incurred recurring net losses and negative cash flows.
These conditions 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 $27.14 million, total liabilities of $11.82 million, and
a stockholders' equity of $15.33 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   https://is.gd/wODqH8

MoSys, Inc., together with its subsidiaries, is a fabless
semiconductor company focused on the development and sale of
integrated circuits (ICs) for the high-speed networking,
communications, storage and computing markets.  The Company has
developed approximately two IC product lines under the Bandwidth
Engine and LineSpeed product names.  Bandwidth Engine ICs integrate
its 1T-SRAM high-density embedded memory with its integrated macro
function technology and a serial interface protocol resulting in a
monolithic memory IC solution optimized for transaction
performance.  The LineSpeed IC product line consists of non-memory,
high-speed serialization-deserialization (SerDes), input/output
(I/O) physical layer (PHY) devices with clock data recovery,
gearbox and retimer functionality, which convert lanes of data
received on line cards or by optical modules into various
configurations and/or ensure signal integrity.


MRI INTERVENTIONS: Revenues up 44% in First Quarter
---------------------------------------------------
MRI Interventions, Inc., announced preliminary results for the
quarter ended March 31, 2017.

Total revenues were $2.0 million for the three months ended March
31, 2017, and $1.4 million for the same period in 2016, an increase
of $613,000, or 44%.

ClearPoint disposable product sales were $1.7 million for the three
months ended March 31, 2017, compared with $1.1 million for the
same period in 2016, representing an increase of $559,000, or 51%.
This increase was due primarily to a record 146 ClearPoint Neuro
Navigation System procedures performed in the 2017 first quarter.

ClearPoint reusable product sales were $259,000 for the three
months ended March 31, 2017, compared with $262,000 for the same
period in 2016.  Reusable products consist primarily of computer
hardware and software bearing sales prices that are appreciably
higher than those for disposable products and historically have
fluctuated from period to period.

"We are very pleased to report a 44% increase in first quarter
revenue year-over-year, and our eighth consecutive quarter of
record procedures as adoption of the ClearPoint System continues to
increase," said Frank Grillo, president and chief executive officer
of MRI Interventions, Inc.  "Just a few of the highlights from this
quarter include:

   * Year-over-year revenue growth of 44% in the first quarter,
     including the first time quarterly revenue has exceeded $2
     million;

   * A record 146 procedures in the first quarter, our eighth
     quarter in a row of growth in procedure volume;

   * Two ClearPoint Systems sales, three new ClearPoint System
     evaluation sites, and four sites completing their first
     procedures with the ClearPoint System;

   * Continued strong growth in both deep brain stimulation and
     laser ablation procedures; and

   * Continued growth in our new account pipeline, resulting in an

     installed base of 49 accounts.

"We are pleased with the continued adoption of our technology, and
are encouraged by the broadening use of our technology in multiple
procedure types in our existing sites.  We look forward to
reporting our full financial results near the end of April."

A full-text copy of the press release is available for free at:

                    https://is.gd/zFo8Jv

                  About MRI Interventions

Based in Irvine, Calif., MRI Interventions, Inc., is a medical
device company.  The Company develops and commercializes platforms
for performing minimally invasive surgical procedures in the brain
and heart under direct, intra-procedural magnetic resonance imaging
(MRI) guidance.  It has two product platforms: ClearPoint system,
which is used to perform minimally invasive surgical procedures in
the brain and ClearTrace system, which is under development, to be
used to perform minimally invasive surgical procedures in the
heart.

MRI Interventions incurred a net loss of $8.06 million for the year
ended Dec. 31, 2016, compared to a net loss of $8.44 million for
the year ended Dec. 31, 2015.  As of Dec. 31, 2016, the Company had
$7.40 million in total assets, $8.15 million in total liabilities
and a total stockholders' deficit of $756,069.

Cherry Bekaert LLP, in Charlotte, North Carolina, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2016, citing that the Company incurred net
losses during the years ended Dec. 31, 2016, and 2015 of
approximately $8.1 million and $8.4 million, respectively.
Additionally, the stockholders' deficit at Dec. 31, 2016, was
approximately $756,000.  These conditions raise substantial doubt
about the Company's ability to continue as a going concern.


NAMAL ENTERPRISES: Fla. Judge Denies Bid for Trustee Appointment
----------------------------------------------------------------
Chief Judge Michael G. Williamson of the U.S. Bankruptcy Court for
the Middle District of Florida entered an Order denying the motion
for the appointment of a Chapter 11 Trustee for Namal Enterprises,
LLC.

The Order was made pursuant to the Motion of TD Bank, N.A. for the
Appointment of a Chapter 11 Trustee for the Debtor. The Motion was
denied as moot.

               About Namal Enterprises

Namal Enterprises, LLC, fdba Red Roof Inn Kissimmee and Blue Inn
LBVS, filed a Chapter 11 petition (Bankr. M.D. Fla. Case No.
16-07190) on Aug. 22, 2016.  The petition was signed by Syed Raza,
manager. The Debtor disclosed total assets at $3.14 million and
total liabilities at $1.88 million.

The Debtor is represented by Richard J. McIntyre, Esq., and Katie
Brinson Hinton, Esq., at McIntyre Thanasides Bringgold, et al.

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


NATURE'S CHOICE: Hires Cohen and Krol as Attorney
-------------------------------------------------
Nature's Choice Landscape Supply, Inc., seeks authority from the
U.S. Bankruptcy Court for the Northern District of Illinois to
employ Cohen and Krol as attorney to the Debtor.

Nature's Choice requires Cohen and Krol to:

   (a) give the 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 the Debtor 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.

Cohen and Krol will be paid based upon its normal and usual hourly
billing rates. The firm will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Cohen and Krol will be paid a retainer in the amount of $11,500.

To the best of the Debtor's knowledge, the firm Cohen and Krol 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.

Cohen and Krol can be reached at:

     Joseph E. Cohen, Esq.
     Gina B. Krol, Esq.
     COHEN & KROL
     105 West Madison Street, Suite 1100
     Chicago, IL 60602
     Tel: (312) 368-0300

                   About Nature's Choice
                   Landscape Supply, Inc.

Nature's Choice Landscape Supply, Inc., filed a Chapter 11
bankruptcy petition (Bankr. N.D. Ill. Case No. 17-07949) on March
14, 2017, disclosing under $1 million in both assets and
liabilities. The Debtor is represented by Gina B. Krol, Esq., at
Cohen & Krol.


NEW COUNTRY WIRELESS: Can Continue Using NBTC Cash Until May 31
---------------------------------------------------------------
Judge Christopher J. Panos of the U.S. Bankruptcy Court for the
District of Massachusetts has signed a stipulation and order
extending New Country Wireless, LLC's authorized use of the cash
collateral of Northern Bank & Trust Company to May 31, 2017.

Judge Panos has approved the updated budget for the period
commencing the week ending March 13, 2017 through the week ending
June 5, 2017, which shows total cash disbursements of approximately
$417,717.

A full-text copy of the Order, dated April 3, 2017, is available at

http://tinyurl.com/meak67x

Northern Bank & Trust Company is represented by:

          Alexander G. Rheaume, Esq.
          Riemer & Braunstein LLP
          Three Center Plaza
          Boston, MA 02108
          Telephone: 617.523.9000
          E-mail: arheaume@riemerlaw.com

                 About New Country Wireless

New Country Wireless, LLC, filed a Chapter 11 petition (Bankr. D.
Mass. Case No. 16-42199) on Dec. 26, 2016.  The petition was signed
by Charbal M. Yousef, president, manager.  The case is assigned to
Judge Christopher J. Panos.  At the time of filing, the Debtor
estimated assets and liabilities at $1 million to $10 million.

The Debtor earlier proposed to employ Jonathan Horne, Esq., at
Murtha Cullina LLP as its legal counsel.  But on Jan. 23, 2017, the
Boston-based law firm filed a motion to withdraw from the Debtor's
bankruptcy case.  Michael J. Goldberg, Esq., at Casner & Edwards,
LLP, is presently serving as the Debtor's legal counsel.

The Debtor also tapped Nicholas B. Carter, Esq., at Todd & Weld
LLP, as its special counsel in connection with the prosecution of
litigation by the Debtor against Amcomm Wireless, Inc.


NEW ENTERPRISE: Suspending Filing of Reports with SEC
-----------------------------------------------------
New Enterprise Stone & Lime Co., Inc., filed a certification and
notice with the Securities and Exchange Commission on Form 15
terminating the Company's reporting obligations under the
Securities Exchange Act of 1934, as amended.  The Company had
previously been voluntarily filing periodic and current reports
under the Exchange Act to comply with the indenture governing its
11% Senior Notes due 2018, which was satisfied and discharged on
March 15, 2017.  The Company intends to cease filing future
periodic and current reports under the Exchange Act from and after
April 6, 2017.

In 2011, the Company registered the 11% Senior Notes due 2018 and
the related guarantees under the Securities Act of 1933, as
amended, pursuant to a Form S-4 declared effective by the
Securities Exchange Commission.  The Indenture pursuant to which
the outstanding Securities were issued was satisfied and discharged
on March 15, 2017, and as a result, the Company no longer has a
contractual obligation to file reports under the Securities
Exchange Act of 1934, amended.  All of the outstanding Securities
will be redeemed on April 14, 2017, and as a result, there will be
no outstanding Securities as of that date.  Pursuant to Section
15(d) of the Exchange, the duty of the Company to file reports
under Section 15 of the Exchange Act as a result of the
registration of the Securities pursuant to Form S-4 in 2011 was
suspended commencing with the fiscal year beginning March 1, 2012,
because the Securities were held of record by less than 300 persons
as of that date.  The Company has nevertheless continued to file
Exchange Act reports with the Commission on a voluntary basis.  The
Company's 13% Senior Secured Notes due 2018 were previously
redeemed, and ceased to be outstanding, on Aug. 8, 2016.

                      About New Enterprise

New Enterprise Stone & Lime, Co., Inc., is a privately held,
vertically integrated construction materials supplier and
heavy/highway construction contractor in Pennsylvania and western
New York and a national traffic safety services and equipment
provider.

New Enterprise reported a net loss of $21.1 million for the year
ended Feb. 29, 2016, following a net loss of $62.5 million for the
year ended Feb. 28, 2015.  As of May 31, 2016, New Enterprise had
$656 million in total assets, $851 million in total liabilities and
a total deficit of $196 million.

                          *     *     *

As reported by the TCR on July 27, 2016, Moody's Investors Service
upgraded New Enterprise Stone & Lime Co., Inc.'s Corporate Family
Rating to B3 from Caa1.  The B3 Corporate Family Rating reflects
the company's modest scale, seasonality of its business, limited
geographic diversification, exposure to cyclical construction end
markets, concentration of business with Pennsylvania DOT, and high
financial leverage.

New Enterprise carries a 'B-' corporate credit rating from S&P
Global ratings.


NEW WAVE LABORATORY: Taps Olson Nicoud & Gueck as Attorneys
-----------------------------------------------------------
New Wave Laboratory, LLC seeks approval from the U.S. Bankruptcy
Court for the Eastern District of Texas, Sherman Division, to
employ Olson Nicoud & Gueck, LLP as attorney.

Professional services to be rendered by Olson Nicoud are:

     a. to advise the Debtor with respect to the rights, powers,
duties, and obligations as Debtor-in-Possession;

     b. to prepare pleadings, applications, and conduct
examinations incidental to administration;

     c. to advise and represent the Debtor in connection with all
contested matters and adversary proceedings;

     d. to review, classify, and negotiate or litigate claims of
creditors in the case;

     e. to advise and assist the Debtor in the formulation and
presentation of a Disclosure Statement and Plan of Reorganization;

     f. to perform any and all other legal services incident and
necessary.

Professionals' fees will be billed at the hourly rates between
$175.00 and $400.00. Attorneys and legal assistants will bill at
the rate commensurate with the experience, education and training.

Robert M. Nicoud, Jr. attests that his firm has no other connection
with the Debtor, creditors, any party in interest, their respective
attorneys and accountants, the United States Trustee, or any person
employed in the Office of the United States Trustee.

The Firm can be reached through:

     Robert M. Nicoud, Jr.
     OLSON NICOUD & GUECK, LLP
     10440 N. Central Expwy., Suite 1100
     Dallas, TX 75231
     Tel: (214) 979-7308
     Fax: (214) 979-7301
     Email: rmnicoud@dallas-law.com

               About New Wave Laboratory Services

Headquartered in Frisco, TX, New Wave Laboratory Services, LLC
provides the most accurate and timely results so that the
healthcare and treatment professionals have actionable information
in order to provide the highest quality care.

The Debtor filed a Voluntary Petition under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Tex. Case No. 17-40653) on March 31,
2017.  Dennis Olson, Esq, of Olson Nicoud & Gueck, LLP represents
the Debtor.


NEW YORK INTERNET: Court Approves Final Stipulation on Cash Use
---------------------------------------------------------------
Judge Sean H. Lane of the U.S. Bankruptcy Court for the Southern
District of New York has approved the Final Stipulation and Order
authorizing The New York Internet Co., Inc. to use cash collateral
through May 19, 2017.

Judge Lane has also approved the 13-week budget for the period
commencing the week ending February 24, 2017 through week ending
May 19, 2017, which shows total projected cash disbursements of
$1,213,335 in the aggregate.

HSBC Bank USA, National Association has consented to the Debtor's
use of the cash collateral, in which HSBC Bank possesses a
perfected secured interest.

The Debtor and the NYIC Parties -- the Debtor's affiliate NYI-NJ
LLC, Phillip Koblence and Erik Koblence -- are indebted to HSBC
Bank USA, National Association in the amount of $773,183 plus cost
and expenses and additional interest, as of March 1, 2017.
Pursuant to several Loan Documents, HSBC Bank possesses, among
other things, a first priority properly-perfected security interest
and lien in and on all the Debtor's assets including the
Pre-Petition NYIC Collateral.

The Debtor will segregate its cash from the funds of its affiliates
and parent entities or shareholders and will not be provided any
further lines of credit by HSBC Bank. The Parties have agreed that
there will be no further draws permitted on the Demand Note.

The Debtor grants HSBC Bank to the same extent validity and
priority as existed prior to the Petition Date:

     (a) a first lien on and a first-priority, perfected security
interest in all postpetition property of the Debtor of the same
type as it held prepetition to the extent of cash collateral used;


     (b) a pledge of and lien on the Debtor's bank accounts; and

     (c) a first lien on all recoveries of tax payments or refunds,
recovered in the Debtor's Chapter 11 or 7 case, but expressly
excluding all Chapter 5 avoidance actions and the proceeds thereof,
subject only to the Carve Out.

In addition, the Debtor agrees to timely make monthly payments to
HSBC Bank for (i) principal and interest of $8,596 on the Term
Note, and (ii) interest on the outstanding balance of the Demand
Note at a per annum Prime Rate plus 1%, should any of the other
NYIC Parties fail to timely pay such amount when due.

HSBC Bank will be entitled to an administrative priority to the
extent that the pledges, liens and security interests granted
pursuant to the Final Stipulation and Order are inadequate, subject
to the Carve Out.

The Carve Out consists of:

     (a) all fees and expenses of any trustee appointed under
section 726(b) of the Bankruptcy Code;

     (b) all amounts payable to the U.S. Trustee for the Southern
District of New York;

     (c) all fees payable to the Clerk of the Bankruptcy Court; and


     (d) an aggregate amount of a maximum of $25,000 of any court
approved professional fees and expenses incurred by the Debtor's
counsel, any committee of unsecured creditors and any other
professionals authorized to be employed in connection with the
Debtor's case.

The Debtor has represented that it has paid its counsel a
prepetition retainer in the amount of $51,717 on February 14, 2017.


The Parties have also stipulated that the proceeds of any sale of
the NYIC Collateral, except those in the ordinary course of the
Debtor's business, or any insurance proceeds arising from a
casualty or other insured loss of NYIC Collateral, will not be
available for use as cash collateral.

A full-text copy of the Stipulation and Order, dated April 4, 2017,
is available at http://tinyurl.com/l7dfsm5

HSBC Bank USA, National Association's attorneys:

          Angela Z. Miller, Esq.
          PHILLIPS LYTLE LLP
          One Canalside
          125 Main Street
          Buffalo, New York 14203
          Telephone: (716) 847-8400

               About The New York Internet

The New York Internet Co., Inc., based in New York, NY, filed a
Chapter 11 petition (Bankr. S.D.N.Y. Case No. 17-10326) on Feb. 14,
2017.  The petition was signed by Phillip Koblence, vice president
and chief operating officer.  In its petition, the Debtor estimated
$1 million to $10 million in both assets and liabilities.  The case
is assigned to Judge Sean H. Lane.

The Debtor has engaged Tracy L. Klestadt, Esq., at Klestadt Winters
Jureller Southard & Stevens, LLP, to serve as bankruptcy counsel;
Charles E. Boulbol, Esq. at Charles E. Boulbol, P.C. as special
litigation counsel, and Poillucci & Kahan P.C. as accountant.

To date, no creditors' committee, trustee or examiner has been
appointed in the Debtor's Chapter 11 Case.


NEWARK WATERSHED: Court Okays Settlement With RSUI Indemnity
------------------------------------------------------------
Bill Wichert, writing for Bankruptcy Law360, reports that U.S.
Bankruptcy Judge Vincent F. Papalia has approved a roughly $1.1
million settlement between Newark Watershed Conservation and
Development Corp. and RSUI Indemnity Co. over the coverage of
mismanagement claims against former agency board members, including
U.S. Rep. Donald M. Payne Jr., D-N.J., and U.S. Sen. Cory Booker,
D-N.J., whose dismissal victory over the claims was being
challenged.

                    About Newark Watershed

Newark, New Jersey-based Newark Watershed Conservation and
Development Corporation filed for Chapter 11 protection (Bankr.
D.N.J. Case No. 15-10019) on Jan. 2, 2015.  The petition was signed
by Joseph M. Hartnett, interim executive director.

The Hon. Donald H. Steckroth initially presided over the case.
Following his retirement from the bench, the case was assigned to
Judge Vincent F. Papalia.

Donald W. Clarke, Esq., and Daniel Stolz, Esq., at Wasserman,
Jurista & Stolz, P.C., represent the Debtor in its Chapter 11
case.

The Debtor disclosed total assets of $202,489 and total liabilities
of $2.07 million.


NEXT GROUP: Will Acquire Assets of AZUGROUP Per LOI
---------------------------------------------------
Next Group Holdings, Inc., entered into a non-binding letter of
intent with AZUGROUP USA, LLC to acquire assets owned or controlled
by AZUGROUP USA, LLC, a leader in the plastic/paper debit, credit,
gift card and financial card industries, and its majority
shareholder, Mr. Antonio Faranda.  

AZUGROUP USA, LLC and Mr. Antonio Faranda own or control the
following Italian companies: AZUGROUP SRL Socio Unico, Cardnology
S.R.L. and Go Card S.R.L., which together, generated EUR13.2
Million (US$14.2 Million @ 1.07) in revenue during 2016.  AZUGROUP
has combined current assets valued at EUR10.2 Million (US$11
Million @ 1.07).  The sole minority partner in AZUGROUP will be
compensated US$267,000 in exchange for the remaining interest in
AZUGROUP.  After the buyout of the remaining minority partner,
Antonio Faranda will be the sole shareholder of AZUGROUP.

"AZUGROUP's production, technology, and logistics capabilities are
anticipated to lower Next Cala, CUENTAS, and MIO product costs
significantly, providing for additional profits and the ability to
distribute our financial products at lower cost to consumers,"
stated Arik Maimon, the Next Group Holdings' Chairman and CEO.
"These significantly lower costs will enable us to reach millions
of consumers with our products", added Maimon.

The Company's propriety technology includes manufacturing,
logistics, packaging, and process solutions for credit, debit,
reward, loyalty, and gift card programs.  AZUGROUP also provides
solutions for NFC (Near Field Communications) and Contactless ISO
cards, key tags, specialty stickers and labels.

"AZUGROUP has developed a strong position in the European market,
and the proposed transaction with Next Group Holdings will allow
our companies to accelerate expansion across the U.S. market,"
stated Antonio L. Faranda, president of AZUGROUP.

Under the terms of the LOI, subject to a definitive agreement and
customary due diligence and shareholder approval, the Company will
acquire the assets of or merge with AZUGROUP USA which will have
client contracts that generated a minimum of $10,000,000 of revenue
in fiscal year 2016 (with the Company being the surviving entity).

Upon closing of the contemplated transaction, and subject to
satisfactory review and approval, the Company will appoint Antonio
L. Faranda as president and as a director of the Company.  Further,
upon closing of the contemplated transaction, Arik Maimon, the
Company's chief executive and chairman who holds the majority
ownership of the Company's Class B stock will enter into an
agreement with Mr. Faranda whereby Messrs, Maimon and Faranda will
have equal voting rights.  Mr. Faranda will also have the right to
designate two of the six directors of the Board of the Company that
are acceptable to the Company's existing Board. Additionally,
shares of NXGH common stock will be issued to Mr. Faranda and
AZUGROUPUSA as a part of the consideration for the acquisition of
AZUGROUP and its assets, client base and intellectual property.  As
a part of the proposed transaction, the Company will be required to
capitalize AZUGROUP USA or the entity owned by the Company that
acquires AZUGROUP assets.

The parties have agreed to use their best efforts to complete all
pre-closing due diligence and enter into a definitive agreement.

                  About Next Group Holdings

Next Group Holdings, Inc., formerly Pleasant Kids, Inc., through
its operating subsidiaries, is engaged in the business of using its
technology and certain licensed technology to provide mobile
banking, mobility and telecommunications solutions to underserved,
unbanked and emerging markets.  Its subsidiaries are Meimoun and
Mammon, LLC (100% owned), Next Cala, Inc (94% owned).  NxtGn, Inc.
(65% owned) and Next Mobile 360, Inc. (100% owned).  Additionally,
Next Cala, Inc. has a 60% interest in NextGlocal, a joint venture
formed in May 2016.

Pleasant Kids reported a net loss of $1.82 million for the year
ended Sept. 30, 2015, following a net loss of $1.72 million for the
year ended Sept. 30, 2014.

Anton & Chia, LLP, in Newport Beach, California, issued "going
concern" qualification on the consolidated financial statements for
the year Sept. 30, 2015, citing that the Company has a minimum cash
balance available for payment of ongoing operating expenses, has
experienced losses from operations since inception, and it does not
have a source of revenue sufficient to cover its operating costs.
These factors raise substantial doubt about the Company's ability
to continue as a going concern.


NORTHWEST GOLD: Wants Cash Access for Sale of Mine Tailings
-----------------------------------------------------------
Northwest Gold, LLC, seeks authority from the U.S. Bankruptcy Court
for the District of Alaska for use of cash collateral so that it
may sell washed mine tailing this coming construction season.

The Debtor intends to use the proceeds of such sales to cover
essential expenses such as taxes, insurance, U.S. Trustee fees and
other allowed administrative expenses while it finds a buyer for
its varied assets.

The Debtor owns a real property along Park Highway in Ester,
Alaska, valued at $14 million.  The Wigger Estate has a perfected
Deed of Trust against and in the real property securing an
obligation of about $4 million.

The Debtor believes that Airport Equipment Rentals, Inc. holds a
perfected security interest on certain inventory of mining
equipment that is located on the real property, which is valued at
approximately $2 million.

Airport Equipment Rentals also holds a perfected security interest
on washed mine tailing that is also found on the real property,
with an inventory book value of approximately $9.7 million.
Accordingly, Airport Equipment Rentals also holds a security
interest on the proceeds from the sale of such washed mine
tailing.

The Debtor is indebted to Airport Equipment Rentals in the
approximate outstanding balance of $6.2 million.  The Debtor
contends that Airport Equipment Rentals is adequately protected by
the value of the washed mine tailing remaining after this 2017
season -- which is more that $9.5 million, and the value of the
mining equipment it is secured against.

The Debtor avers that it sold washed mine tailing last year
generating approximately $170,000 of gross sales. The Debtor
intends to sell washed mine tailing again this year beginning in
May 2017, for which the Debtor has anticipated sales to be about
$148,000.

A full-text copy of the Debtor's Motion, dated April 4, 2017, is
available at http://tinyurl.com/kaa8rw4

                   About Northwest Gold, LLC

Northwest Gold LLC, based in Ester, AK, filed a Chapter 11 petition
(Bankr. D. Alaska Case No. 17-00100) on March 21, 2017.  The
petition was signed by Robert Knappe, Jr., manager.  In its
petition, the Debtor estimated $26.02 million in assets and $12.01
million in liabilities.  The Debtor is represented by Erik LeRoy,
Esq., at Erik LeRoy, P.C.


NUTRITION RUSH: Nevada Seeks Appointment of Chapter 11 Trustee
--------------------------------------------------------------
The State of Nevada, in relation to its Department of Taxation,
asks the U.S. Bankruptcy Court for the District of Nevada to enter
an order directing the appointment of a Chapter 11 Trustee for
Nutrition Rush, LLC, et al., or, in the alternative, converting the
Chapter 11 bankruptcy case to one under Chapter 7 of the Bankruptcy
Code.

According to the State, there is a cause in appointing a trustee
for the Debtor. The cause includes the Debtors' unauthorized
transfers or diversion of corporate assets and corporate funds.

Based on the case, the Debtors controlled dozens of bank accounts
and transferred hundreds of thousands of dollars in and out of the
various accounts. It included hundreds of thousands of dollars
diverted to the personal bank account of an officer of the
Nutrition Rush Entities. The diversion occurred both pre and
post-petition. From there, large sums were simply withdrawn from
the account.

The State further relates that even if the Debtors' transfer and
use of money in a personal account are shown to be legitimate, the
mere fact that such transfers were made to the personal account of
an insider denotes gross mismanagement and poor judgment to warrant
the appointment of a trustee. Therefore, given the behavior, the
Movant asked that it would be necessary to closely monitor all
future transactions of the Debtors to ensure that the assets were
not improperly diverted in the future.

Alternatively, the State seeks for the conversion of the case to
one under Chapter 7 because (a) the Debtors have engaged in gross
mismanagement resulting in substantial diminution to the estate;
(b) the Debtors have failed to timely file the required monthly
operating reports and provide financial information; and (c) the
Debtors have failed to provide accurate inventory lists or sale
information.

                 About Nutrition Rush

Nutrition Rush, LLC, filed a Chapter 11 petition (Bankr. D. Nev.
Case No. 16-16771) on Dec. 22, 2016. The petition was signed by
Laura Kuveke, managing member.  The case is assigned to Judge
Laurel E. Davis. The Debtor is represented by Bryan A. Lindsey,
Esq., and Samuel A. Schwartz, Esq., at Schwartz Flansburg PLLC. At
the time of filing, the Debtor estimated $500,000 to $1 million in
assets and $1 million to $10 million in liabilities.


NUVERRA ENVIRONMENTAL: In Restructuring Talks with Debtholders
--------------------------------------------------------------
Nuverra Environmental Solutions, Inc. received a letter from Wells
Fargo on April 3, 2017, notifying the Company that the maturity
date of the asset-based lending facility occurred on March 31,
2017, and that, as a result, all commitments under the ABL Facility
are automatically terminated and all obligations under the ABL
Facility are currently due and payable, and have been due and
payable since March 31, 2017.  As the Company has not repaid all
outstanding obligations under the ABL Facility, the letter notified
the Company that it is in default under the ABL Facility.  As a
result, the lenders under the ABL Facility are entitled to exercise
their rights and remedies under the ABL Facility, the other Loan
Documents, and applicable law.  In addition, the default under the
ABL Facility constitutes an event of cross-default under the Term
Loan Agreement and indentures governing the Company's 9.875% Senior
Notes due 2018 and 2021 Notes.  Wells Fargo and the other lenders
under the ABL Facility are considering their rights and remedies
and have not determined whether they will exercise such rights and
remedies; however, they may choose to do so at any time.  The
Company does not currently have sufficient liquidity to repay the
obligations under the ABL Facility, Term Loan, or indentures
governing the 2018 Notes and 2021 Notes.  As such, the holders of
the Company's indebtedness may initiate foreclosure actions at any
time and it is possible that the Company may become subject to
bankruptcy proceedings.  The Company anticipates it will have
sufficient liquidity from the Additional Term Commitment and the
additional Term Loans to fund its operations, but there can be no
assurances to that effect.  The Company continues to engage in
discussions with its debtholders regarding strategic restructuring
transactions aimed at recapitalizing the Company to address its
liquidity, capital structure, and debt service obligations.

                      Term Loan Amendment

Nuverra Environmental Solutions, Inc. entered into a Fifth
Amendment (Increase Amendment) to Term Loan Credit Agreement by and
among the lenders named therein, Wilmington Savings Fund Society,
FSB, as administrative agent, Wells Fargo Bank, National
Association, as collateral agent, the Company, and the guarantors
named therein, which further amends the Term Loan Credit Agreement,
dated April 15, 2016, by and among Wilmington, the Lenders, and the
Company by increasing the Lenders' commitment, and the principal
amount borrowed by the Company, under the Term Loan Agreement from
$58,100,000 to $59,200,000 and amending the EBITDA financial
maintenance covenant.

Pursuant to the Term Loan Agreement Amendment, the Company is
required to use a portion of the net cash proceeds of the
Additional Term Commitment of $1.1 million to pay the fees, costs
and expenses incurred in connection with the Term Loan Agreement
Amendment.  The remaining net cash proceeds, subject to
satisfaction of certain release conditions, will be available for
general operating, working capital and other general corporate
purposes.

As a condition to the effectiveness of the Term Loan Agreement
Amendment, the Company was required to enter into a letter
agreement with the agent under the Company's asset-based lending
facility providing that the agent under the ABL Facility would not
exercise any remedies with respect to the Additional Term
Commitment deposited in the Company's Master Account.

The Term Loan Agreement Amendment requires the Company to (i) on or
before April 7, 2017, enter into a restructuring support agreement
and other documentation required by the Lenders in connection with
the restructuring of the indebtedness of the Company and its
subsidiaries; (ii) appoint Robert D. Albergotti to serve as the
chief restructuring officer of the Company; and (iii) within five
days of the Effective Date, cause mortgage title policies to be
issued for all real property collateral under the Company's ABL
Facility and to pay all premiums for such title policies.

In addition, each Lender agreed to provide additional term loans to
the Company for the purpose of providing the Company with
sufficient liquidity to continue to fund its operations and
implement the restructuring transactions contemplated by the RSA.

      Letter Agreement Regarding Additional Term Commitment

On April 3, 2017, in connection with the Term Loan Agreement
Amendment, the Company and Wells Fargo entered into a letter
agreement regarding the Additional Term Commitment.  Pursuant to
the Letter Agreement, Wells Fargo agreed to not exercise any
remedies with respect to the cash proceeds received from the
Additional Term Commitment or any additional Term Loans that are
deposited in the Company's Master Account.  In addition, the Letter
Agreement provides that in the event Wells Fargo or the lenders
under the ABL Facility foreclose or otherwise obtain direct control
over the Additional Term Commitment, such Additional Term
Commitment will be deemed to be held in trust by Wells Fargo or the
lenders under the ABL Facility for the benefit of the Term Loan
Lenders.

             Intercreditor Agreement Amendments

On April 3, 2017, in connection with the Term Loan Agreement
Amendment, the Company acknowledged and agreed to the terms and
conditions under Amendment No. 3 to Intercreditor Agreement, dated
April 3, 2017, by and among Wells Fargo, as pari passu collateral
agent, Wells Fargo, as revolving credit agreement agent under the
ABL Facility, and Wilmington, as administrative agent under the
Term Loan Agreement, which further amends the Intercreditor
Agreement, dated as of April 15, 2016, between Wells Fargo, as pari
passu collateral agent, Wells Fargo, as administrative agent under
the ABL Facility, and Wilmington, as administrative agent under the
Term Loan Agreement.  On April 3, 2017, in connection with the Term
Loan Agreement Amendment, the Company acknowledged and agreed to
the terms and conditions under Amendment No. 3 to Intercreditor
Agreement, dated April 3, 2017, by and among Wells Fargo, as
revolving credit agreement agent under the ABL Facility,
Wilmington, as administrative agent under the Term Loan Agreement,
and Wilmington, as second lien agent under the Second Lien
Intercreditor Agreement, which further amends the Intercreditor
Agreement, dated as of April 15, 2016, between Wells Fargo, as
administrative agent under the ABL Facility, Wilmington, as
administrative agent under the Term Loan Agreement, and Wilmington,
as collateral agent under the indenture governing the Company's
12.5%/10.0% Senior Secured Second Lien Notes due 2021. The Pari
Passu Intercreditor Agreement Amendment and the Second Lien
Intercreditor Agreement Amendment permit the Additional Term
Commitment by amending the Term Loan Cap (as defined therein) to
increase it from $63,910,000 to $65,120,000.  The Term Loan Cap is
higher than the commitment under the Term Loan, as it includes, in
addition to the Lenders' commitment under the Term Loan Agreement,
origination fees paid in kind and a 10% cushion.

                        About Nuverra

Nuverra Environmental Solutions, Inc. (OTCQB: NESC) provides
environmental solutions to customers focused on the development and
ongoing production of oil and natural gas from shale formations.
The Scottsdale, Arizona-based Company operates in shale basins
where customer exploration and production activities are
predominantly focused on shale and natural gas.

Nuverra reported a net loss attributable to common stockholders of
$195 million in 2015, a net loss attributable to common
stockholders of $516 million in 2014 and a net loss attributable to
common stockholders of $232 million in 2013.

As of Sept. 30, 2016, Nuverra had $388.3 million in total assets,
$496.3 million in total liabilities and a total shareholders'
deficit of $107.96 million.

KPMG LLP, in Phoenix, Arizona, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2015, citing that the Company has incurred recurring
losses from operations and has limited cash resources, which raise
substantial doubt about its ability to continue as a going concern.


OL FRESH LLC: Has Authorization to Use Cash Collateral Until May 16
-------------------------------------------------------------------
Judge Joan N. Feeney of the U.S. Bankruptcy Court for the District
of Massachusetts authorized OL Fresh, LLC to, pursuant to the
Parties' agreed the terms of, interim use of cash collateral.

The Debtor is authorized to use cash collateral through the
continued hearing which will be held on May 16, 2017 at 1:00 p.m.
Judge Feeney directed that Debtor's counsel to file a
reconciliation for the period from April 3, 2017 through May 15,
2017.  A proposed agreed order will also be submitted.

A full-text copy of the Order, dated April 3, 2017, is available at

http://tinyurl.com/jww9838

                    About OL Fresh, LLC

OL Fresh, LLC, filed a Chapter 11 petition (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 filing, the Debtor
had $30,400 in total assets and $298,003 in total liabilities.  The
Debtor is represented by Timothy M. Mauser, Esq.  The case is
assigned to Judge Joan N. Feeney.


OLM LLC: May 2 Plan Confirmation Hearing
----------------------------------------
Judge Julie A. Manning of the U.S. Bankruptcy Court for the
District of Connecticut approved OLM, LLC's amended motion to amend
its plan of reorganization.

April 25, 2017, is fixed as the last day for returning written
ballots of acceptance or rejection of the Plan.

May 2, 2017, at 10:00 a.m. at is fixed as the date of the hearing
to consider confirmation of the Plan.

Written objections to the Plan will be filed with the Court no
later than April 25, 2017.

                  About OLM, LLC

OLM, LLC, sought Chapter 11 bankruptcy protection (Bankr. D. Conn.
Case No. 12-51847) on Oct. 11, 2012.


PALM BEACH FINANCE: Trustee Hires Koyzak as Special Co-Counsel
--------------------------------------------------------------
Barry E. Mukamal, the Liquidating Trustee of Palm Beach Finance
Partners, L.P., et al., seeks authority from the U.S. Bankruptcy
Court for the Southern District of Florida to employ Koyzak Tropin
& Throckmorton, LLP, as attorney to the Liquidating Trustee.

Pursuant to the Court's Order dated February 12, 2010, the
Liquidating Trustee hired Meland Russin & Budwick, P.A., as
attorney.

The Liquidating Trustee also seeks to modify the compensation
structure of Meland Russin.

The Liquidating Trustee requires Koyzak to work with Meland Russin
in relation to the adversary proceeding styled Mukamal v. General
Electric Capital Corporation, Adv. Case No. 12-1979-PGH.

Koyzak, and Meland Russin will be paid as follows:

   (a) 6% of any affirmative recovery obtained in a resolution
       reached before 7 days prior to the start of trial; or

   (b) 7% of any affirmative recovery obtained on or after 7
       days prior to the start of trial.

   (c) assuming the bankruptcy Court grants the relief requested
       in the Motion to Modify Third Compensation Order, Meland
       Russin shall be compensated as follows:

         -- 24% of any affirmative recovery obtained in a
            resolution reached before 7 days prior to the start
            of trial and up to and including the Threshold
            Amount, as defined in the Motion to Modify Third
            Compensation Order;

         -- 23% of any affirmative recovery obtained in a
            resolution reached before 7 days prior to the start
            of trial and over the Threshold Amount;

         -- 23% of any affirmative recovery obtained in a
            resolution reached on or after 7 days prior
            to the start of trial and up to and including
            the Threshold Amount; or

         -- 22% of any affirmative recovery obtained in a
            resolution reached on or after 7 days prior to the
            start of trial and over the Threshold Amount.

   (d) The compensation of Koyzak, and Meland Russin combined
       along with any compensation granted as a result of the
       Motion to Modify Third Compensation Order, shall in no
       event exceed the overall 33% cap on Meland Russin and any
       co-counsel compensation, but Meland Russin shall receive
       an additional 5% of any recovery obtained after an appeal
       is taken, if any, as set forth in the Third Compensation
       Order.

Harley S. Tropin, member of Koyzak Tropin & Throckmorton, 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 (a)
is not creditors, equity security holders or insiders of the
Debtors; (b) has not been, within two years before the date of the
filing of the Debtors' chapter 11 petition, directors, officers or
employees of the Debtors; and (c) does not have an interest
materially adverse to the interest of the estate or of any class of
creditors or equity security holders, by reason of any direct or
indirect relationship to, connection with, or interest in, the
Debtors, or for any other reason.

Koyzak can be reached at:

     Harley S. Tropin, Esq.
     KOYZAK TROPIN & THROCKMORTON, LLP
     2525 Ponce de Leon, 9 FL
     Miami, FL 33134
     Tel: (305) 377-0662
     E-mail: hst@kttlaw.com

           About Palm Beach Finance Partners, L.P.

Palm Beach Gardens, Florida-based hedge fund Palm Beach Finance
Partners, L.P., solicited capital contributions from third-party
limited partners, and proceeded to invest substantial amounts of
the capital with the Petters Company, Inc.

The Company filed for Chapter 11 on Nov. 30, 2009 (Bankr. S.D. Fla.
Case No. 09-36379). The Debtor's affiliate, Palm Beach Finance II,
L.P., also filed for bankruptcy (Bankr. S.D. Fla. Case No.
09-36396). Paul A. Avron, Esq., and Paul Steven Singerman, Esq.,
assisted the Debtors in their restructuring efforts. Palm Beach
Finance II estimated $500 million to $1 billion in assets and
liabilities in its petition.

In October 2010, Judge Paul G. Hyman confirmed the Plan of
Liquidation for Palm Beach Finance Partners, L.P., and Palm Beach
Finance II, L.P., proposed by Barry Mukamal, as Chapter 11 trustee
and Geoffrey Varga, as joint official liquidator of the Debtors.
The Chapter 11 trustee is represented by Michael S. Budwick, Esq.,
at Meland Russin & Budwick, P.A.


PARETEUM CORP: Gets Audit Opinion with Going Concern Explanation
----------------------------------------------------------------
Pareteum Corporation, a communications technology provider to
global Mobile, MVNO, Enterprise and IoT markets, on April 5, 2017,
announced that as previously disclosed in its Annual Report on Form
10-K for the year ended Dec. 31, 2016, which was filed on March 29,
2017 with the Securities and Exchange Commission, the audited
financial statements contained a going concern qualification
paragraph in the audit opinion from its independent registered
public accounting firm.

This announcement is pursuant to NYSE MKT Company Guide Section
610(b) which requires separate disclosure of the receipt of an
audit opinion containing a going concern qualification.  This
announcement does not represent any change or amendment to the
Company's consolidated financial statements or to its Annual Report
on Form 10-K for the fiscal year ended December 31, 2016.

                     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.

Elephant Talk reported a net loss of $5.00 million on $31.0 million
of revenues for the year ended Dec. 31, 2015, compared to a net
loss of $21.9 million on $20.4 million of revenues for the year
ended Dec. 31, 2014.  As of Sept. 30, 2016, Pareteum had $15.26
million in total assets, $21.66 million in total liabilities and a
total stockholders' deficit of $6.40 million.

Squar Milner, LLP, formerly Squar Milner, Peterson, Miranda &
Williamson, LLP, in Los Angeles, California, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2015, citing that the Company has suffered
recurring losses from operations, has an accumulated deficit of
$256 million and has negative working capital.  This raises
substantial doubt about the Company's ability to continue as a
going concern, the auditors said.


PATRIARCH PARTNERS: Lynn Tilton Not Sanctioned in Zohar Funds Fight
-------------------------------------------------------------------
Matt Chiappardi, writing for Bankruptcy Law360, reports that Vice
Chancellor Joseph R. Slights III of Delaware declined to sanction
Lynn Tilton of Patriarch Partners LLC or her attorneys in a dispute
with the Debtor's the Zohar funds -- collateralized loan obligation
businesses called Zohar II 2005-1 Ltd. and Zohar III Ltd. -- over
associated companies' equity ownership.

Cara Mannion at Law360 shares that the Zohar Funds had urged a New
York federal court to keep intact their lawsuit accusing Ms. Tilton
of pillaging over $1 billion from them.  According to the report,
the Zohar Funds claim that Ms. Tilton is deliberately
mischaracterizing the claims in a baseless attempt to preclude
them.

Vice Chancellor Slights, Law360 relates, refused to sanction Ms.
Tilton on accusations that she and her attorneys pressed
representatives of associated companies to adopt and verify
"fantastic" and false versions of her ownership and equity rights.

There would be consequences for a situation where the
representatives did not actually verify the veracity of the
statements they were signing, and the Zohar funds could argue the
statements were "less credible" in an upcoming Chancery trial,
Law360 says, citing Vice Chancellor Slights.

Matt Chiappardi at Law360 relays that Vice Chancellor Slights had
warned both sides that he was unhappy with the bitter "tone" that
had seeped into the dispute and was prepared to issue sanctions if
it continued.

              About Patriarch Partners & Zohar Funds

Patriarch Partners, LLC, is a private equity firm specializing in
acquisition, buyouts, and turnaround investment in distressed
American companies and brands.  The Firm makes control investments
in its investee companies and also seeks board seats. Patriarch
Partners was founded by Lynn Tilton in 2000 and is based in New
York.  Tilton is CEO of Patriarch.

Patriarch Partners XV, LLC, filed involuntary Chapter 11 bankruptcy
petitions against Zohar CDO 2003-1, Corp., Zohar CDO 2003-1,
Limited and Zohar CDO 2003-1, LLC (Bankr. S.D.N.Y. Case Nos.
15-23681 to 15-23682) on Nov. 22, 2015.  

Patriarch XV later withdrew the petition with respect to Zohar I.

The Zohar funds were created to raise money through selling a form
of notes called collateralized loan obligations to investors that
was then used to extend loans to dozens of distressed mid-size
companies, often in connection with the acquisition of those
companies out of bankruptcy.  Patriarch was Zohar I's largest
creditor, holding $286.5 million face amount of Zohar I
notes.  Patriarch placed Zohar into Chapter 11 to protect Zohar
and Patriarch from the efforts of MBIA Inc. and MBIA Insurance
Corporation, another Zohar creditor, to obtain Zohar's assets for
itself.  As widely reported, Patriarch claimed it has been forced
to pursue this route because of MBIA's fraudulent scheme to induce
Patriarch XV to spend over $103 million to buy out a third-party
noteholder in Zohar-I to facilitate a restructuring of Zohar-I.

Patriarch's restructuring counsel was Skadden, Arps, Slate, Meagher
& Flom LLP and its financial advisor was Moelis & Co.

In November 2016, two investment funds previously managed by
Patriarch Partners sued Tilton in Delaware Chancery court, claiming
she has refused to step down as a director of three companies
controlled or partially owned by the funds -- FSAR Holdings Inc.,
UI Acquisition Holding Co. and Glenoit Universal Ltd. -- despite
shareholder majority agreements seeking her replacement.  The Zohar
funds are now managed by restructuring firm Alvarez & Marsal.  The
case captioned, is Zohar II 2005-1 et al. v. FSAR Holdings Inc. et
al., Case No. _____, in the Court of Chancery of the State of
Delaware.

In January 2017, three Zohar funds -- Zohar CDO 2003-1, Ltd., Zohar
II 2005-1, Ltd., and Zohar III, Ltd. -- commenced a lawsuit against
Patriarch, Tilton, and other related entities in U.S. District
Court for the Southern District of New York over the alleged
"egregious fraudulent scheme among Defendants Lynn Tilton and
numerous entities created and dominated by her to abuse certain of
those entities' roles as fiduciaries for the Plaintiff Zohar Funds
in order to pillage more than a billion dollars in cash and
valuable assets that have lined Ms. Tilton's pockets while leaving
the Zohar Funds on a collision course to default on obligations to
their own investors."  The funds seek, among other relief, a
declaration of their rights in the assets that they properly own as
well as treble damages in recompense for the Defendants' fraudulent
and illegal scheme implemented through a pattern of racketeering
activity.  The case is, ZOHAR CDO 2003-1, LTD.; ZOHAR II 2005-1,
LTD.; and ZOHAR III, LTD., Plaintiffs, v PATRIARCH PARTNERS, LLC;
PATRIARCH PARTNERS VIII, LLC; PATRIARCH PARTNERS XIV, LLC;
PATRIARCH PARTNERS XV, LLC; OCTALUNA LLC; OCTALUNA II LLC; OCTALUNA
III LLC; ARK II CLO 2001-1, LLC; ARK INVESTMENT PARTNERS II, L.P.;
and LYNN TILTON, Defendants, Case No. 17-00307 (S.D.N.Y.).


PATRIARCH PARTNERS: TransCare's Ch 7 Trustee Wants to Probe Co.
---------------------------------------------------------------
Alex Wolf, writing for Bankruptcy Law360, reports that Salvatore
LaMonica, TransCare Corp.'s Chapter 7 trustee, is asking the U.S.
Bankruptcy Court for the Southern District of New York to authorize
subpoenas for records involving TransCare owner Patriarch Partners
and its founder, Lynn Tilton.  According to the report, Mr.
LaMonica wants to investigate the prepetition financial affairs and
arrangements with the private equity owner, an effort that failed
in 2016.

           About Patriarch Partners & Zohar Funds

Patriarch Partners, LLC, is a private equity firm specializing in
acquisition, buyouts, and turnaround investment in distressed
American companies and brands.  The Firm makes control investments
in its investee companies and also seeks board seats. Patriarch
Partners was founded by Lynn Tilton in 2000 and is based in New
York.  Tilton is CEO of Patriarch.

Patriarch Partners XV, LLC, filed involuntary Chapter 11 bankruptcy
petitions against Zohar CDO 2003-1, Corp., Zohar CDO 2003-1,
Limited and Zohar CDO 2003-1, LLC (Bankr. S.D.N.Y. Case Nos.
15-23681 to 15-23682) on Nov. 22, 2015.  

Patriarch XV later withdrew the petition with respect to Zohar I.

The Zohar funds were created to raise money through selling a form
of notes called collateralized loan obligations to investors that
was then used to extend loans to dozens of distressed mid-size
companies, often in connection with the acquisition of those
companies out of bankruptcy.  Patriarch was Zohar I's largest
creditor, holding $286.5 million face amount of Zohar I
notes.  Patriarch placed Zohar into Chapter 11 to protect Zohar
and Patriarch from the efforts of MBIA Inc. and MBIA Insurance
Corporation, another Zohar creditor, to obtain Zohar's assets for
itself.  As widely reported, Patriarch claimed it has been forced
to pursue this route because of MBIA's fraudulent scheme to induce
Patriarch XV to spend over $103 million to buy out a third-party
noteholder in Zohar-I to facilitate a restructuring of Zohar-I.

Patriarch's restructuring counsel was Skadden, Arps, Slate, Meagher
& Flom LLP and its financial advisor was Moelis & Co.

In November 2016, two investment funds previously managed by
Patriarch Partners sued Tilton in Delaware Chancery court, claiming
she has refused to step down as a director of three companies
controlled or partially owned by the funds -- FSAR Holdings Inc.,
UI Acquisition Holding Co. and Glenoit Universal Ltd. -- despite
shareholder majority agreements seeking her replacement.  The Zohar
funds are now managed by restructuring firm Alvarez & Marsal.  The
case captioned, is Zohar II 2005-1 et al. v. FSAR Holdings Inc. et
al., Case No. _____, in the Court of Chancery of the State of
Delaware.

In January 2017, three Zohar funds -- Zohar CDO 2003-1, Ltd., Zohar
II 2005-1, Ltd., and Zohar III, Ltd. -- commenced a lawsuit against
Patriarch, Tilton, and other related entities in U.S. District
Court for the Southern District of New York over the alleged
"egregious fraudulent scheme among Defendants Lynn Tilton and
numerous entities created and dominated by her to abuse certain of
those entities' roles as fiduciaries for the Plaintiff Zohar Funds
in order to pillage more than a billion dollars in cash and
valuable assets that have lined Ms. Tilton's pockets while leaving
the Zohar Funds on a collision course to default on obligations to
their own investors."  The funds seek, among other relief, a
declaration of their rights in the assets that they properly own as
well as treble damages in recompense for the Defendants' fraudulent
and illegal scheme implemented through a pattern of racketeering
activity.  The case is, ZOHAR CDO 2003-1, LTD.; ZOHAR II 2005-1,
LTD.; and ZOHAR III, LTD., Plaintiffs, v PATRIARCH PARTNERS, LLC;
PATRIARCH PARTNERS VIII, LLC; PATRIARCH PARTNERS XIV, LLC;
PATRIARCH PARTNERS XV, LLC; OCTALUNA LLC; OCTALUNA II LLC; OCTALUNA
III LLC; ARK II CLO 2001-1, LLC; ARK INVESTMENT PARTNERS II, L.P.;
and LYNN TILTON, Defendants, Case No. 17-00307 (S.D.N.Y.).


PEABODY ENERGY: Provides Update on Effects of Cyclone Debbie
------------------------------------------------------------
Peabody Energy provided an update on effects of Cyclone Debbie in
Australia on the logistics chain related to the company's
metallurgical coal mines in Queensland, following the announcement
earlier on April 3 by the third-party rail provider serving the
region.

While Peabody's mines have recommenced operations, outages of the
rail system are preventing coal shipments from mine to port.  Rail
services provider Aurizon announced today that initial assessments
indicate that recovery of the Goonyella system, which connects
Bowen Basin mines to the Dalrymple Bay Coal Terminal and Hay Point
Coal Terminal, is expected to take approximately five weeks.

Peabody noted that it is still too early to assess impacts on
volume and results, as well as any effects on second quarter price
negotiations with metallurgical coal customers.  Queensland
accounts for more than half of the world's seaborne metallurgical
coal supplies.

               About Peabody Energy Corporation

Headquartered in St. Louis, Missouri, Peabody Energy Corporation
-- http://www.PeabodyEnergy.com/-- claims to be the world's
largest private-sector coal company.  As of Dec. 31, 2014, the
Company owned interests in 26 active coal mining operations located
in the United States (U.S.) and Australia.  The Company has a
majority interest in 25 of those mining operations and a 50% equity
interest in the Middlemount Mine in Australia.  In addition to its
mining operations, the Company markets and brokers coal from other
coal producers, both  as principal and agent, and trade coal and
freight-related  contracts through trading and business offices in
Australia, China, Germany, India, Indonesia, Singapore, the United
Kingdom And the U.S.

Peabody posted a net loss of $1.988 billion for 2015, wider from
the net loss of $777 million in 2014 and the $513 million net loss
in 2013.

At Dec. 31, 2015, the Company had total assets of $11.02 billion
against $10.1 billion in total liabilities, and stockholders'
equity of $919 million.

On April 13, 2016, Peabody Energy Corp. and 153 affiliates filed
voluntary petitions for relief under Chapter 11 of the United
States Bankruptcy Code.  The 154 cases are jointly administered
before the Honorable Judge Barry S. Schermer under (Bankr. E.D. Mo.
Case No. 16-42529).

As of the Petition Date, PEC has approximately $4.3 billion in
outstanding secured debt obligations and $4.5 billion in
outstanding unsecured debt obligations.

The Debtors tapped Jones Day as general counsel; Armstrong,
Teasdale LLP as local counsel; Lazard Freres & Co. LLC and
investment banker Lazard PTY Limited as investment banker; FTI
Consulting, Inc., as financial advisors; and Kurtzman Carson
Consultants, LLC, as claims, ballot and noticing agent.

The Office of the U.S. Trustee on April 29, 2016, appointed seven
creditors of Peabody Energy Corp. to serve on the official
committee of unsecured creditors.  The Committee retained Morrison
& Foerster LLP as counsel, Spencer Fane LLP as local counsel,
Curtis, Mallet-Prevost, Colt & Mosle LLP as conflicts counsel,
Blackacre LLC as its independent expert, and Berkeley Research
Group, LLC, as financial advisor.


PMO CARE: Case Summary & 4 Unsecured Creditors
----------------------------------------------
Debtor: PMO Care PLLC
          dba Integra Health
          fdba PMO Care LLC
        PO Box 3465
        Bellevue, WA 98009-3465

Case No.: 17-11606

Business Description: Integra Health provides treatment for
                      patients suffering from opioid addiction.    
            
                      It also gives chemical dependency
                      counseling and education.

                      Website: www.integra-hc.com

Chapter 11 Petition Date: April 7, 2017

Court: United States Bankruptcy Court
       Western District of Washington (Seattle)

Judge: Hon. Christopher M Alston

Debtor's Counsel: Tuella O Sykes, Esq.
                  LAW OFFICES OF TUELLA O. SYKES
                  600 Stewart St, Suite 1300
                  Seattle, WA 98101
                  Tel: 206-721-0086
                  Email: TOS@tuellasykeslaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Jill G Franskousky, CEO.

A list of the Debtor's four largest unsecured creditors is
available for free at http://bankrupt.com/misc/wawb17-11606.pdf


PREMIERE GLOBAL: S&P Raises Rating on 1st Lien Loans to 'B+'
------------------------------------------------------------
S&P Global Ratings raised its issue-level rating on Atlanta-based
Premiere Global Services Inc.'s first-lien term loan facilities,
after a $115 million add-on, to 'B+' from 'B' and revised the
recovery rating to '2' from '3'.  The '2' recovery rating indicates
S&P's expectation for substantial recovery (70%-90%; rounded
estimate: 70%) recovery in the event of a payment default. The
revision of S&P's recovery rating reflects a lower amount of
first-lien term loan debt in the capital structure following the
company's decision to replace the originally proposed $140 million
first-lien upsize with a lower amount of $115 million.  Proceeds
from the upsized first-lien term loan and a $50 million add-on to
its second-lien term loan (unrated), which was reduced from
$70 million, will be used to fund a $100 million dividend to
shareholders, repay $25 million of seller notes, repay $25 million
under its revolving credit facility, and related fees and
expenses.

S&P's corporate credit rating on Premiere Global Services remains
'B' with a stable outlook, because S&P expects adjusted debt
leverage to be in the low-5x area.

                         RECOVERY ANALYSIS

Key analytical factors

   -- S&P's simulated default scenario contemplates a default in
      2020 due to increasing competition and pricing pressure in
      the core audio conferencing market, as well as loss of
      market share in the Web collaboration software market due to

      growing proliferation of free collaboration applications.

   -- S&P has valued the company on a going-concern basis using a
      5.5x multiple of its projected emergence EBITDA.  The 5.5x
      valuation multiple is on the lower end of the 5x-7x range
      S&P typically ascribe to telecom companies, but in line with

      other audio conferencing companies.

Simulated default assumptions

   -- Simulated year of default: 2020
   -- EBITDA at emergence: About $90 million
   -- EBITDA multiple: 5.5x

Simplified waterfall

   -- Net enterprise value (after 5% admin. costs): Approximately
      $472 million
   -- Valuation split in % (obligors/nonobligors): 63/37
   -- Secured first-lien debt claims: Approximately $614 million
      -- Recovery expectations: 70%-90%; rounded estimate: 70%

Note: All debt amounts include six months of prepetition interest.

RATINGS LIST

Premiere Global Services Inc.
Corporate Credit Rating           B/Stable/--

Upgraded; Recovery Rating Revised
                                   To         From
Senior Secured                    B+         B
  Recovery Rating                  2 (70%)    3 (65%)


PSH PROPERTIES: Case Summary & 4 Unsecured Creditors
----------------------------------------------------
Debtor: PSH Properties, LLC
        PO Box 962
        Lubbock, TX 79408

About the Debtor: Psh Properties Llc is a small nonresidential
building operator located in Lubbock, TX.  It opened its doors in
2012.

Case No.: 17-50102

Chapter 11 Petition Date: April 10, 2017

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

Judge: Hon. Robert L. Jones

Debtor's Counsel: Max Ralph Tarbox, Esq.
                  TARBOX LAW, P.C.
                  2301 Broadway
                  Lubbock, TX 79401
                  Tel: (806)686-4448
                  Email: jessica@tarboxlaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by David Hodges, managing member.

A copy of the Debtor's list of four unsecured creditors is
available for free at http://bankrupt.com/misc/txnb17-50102.pdf


QUEST SOLUTION: Appoints Shai Lustgarten President and CEO
----------------------------------------------------------
Shai Lustgarten was appointed as the president and chief executive
officer of Quest Solution, Inc. effective April 1, 2017.  Mr.
Lustgarten will be located at the Company headquarters in Eugene,
Oregon.

Mr. Lustgarten, 46, was previously chief executive officer at
Micronet Limited Inc., a developer and manufacturer of mobile
computing platforms for integration into fleet management and
mobile workforce solutions listed on the Tel Aviv Stock Exchange,
from 2014 to 2017.  In 2013 and 2014, Mr. Lustgarten served as EVP
Business Development and Head of the Aerospace and defense Division
of Micronet Enertec.Technologies, a technology company listed on
the NASDAQ Capital Market.  Mr. Lustgarten was VP of Sales,
Marketing and CMO of TAT Technologies, a world leading supplier of
electronic systems to the commercial and defense markets, from 2009
to 2013.  His prior experience also includes serving as CEO of
T.C.E. Aviation Ltd. in Belgium and serving as the assistant to the
Military Attache at the Embassy of Israel in Washington, DC from
1993 to 1997.  He received his Bachelor of Science degree in
Business Management & Computer Science from the University of
Maryland.

In connection with Mr. Lustgarten's appointment as president and
chief executive officer of the Company, the Company and Mr.
Lustgarten entered into an Employment Agreement, dated Feb. 17,
2017, and Modification Agreement dated April 1, 2017.  The
Employment Agreements has an initial term of two years, which Term
shall be extended or termnated with mutual consent.  Mr.
Lustgarten's initial base salary shall be $240,000 per year.  Mr.
Lustgarten will be eligible to receive (i) a one-time sign-on bonus
of $48,000 worth of shares of the Company's restricted common stock
which represents 640,000 restricted common stock, which will vest
upon approval on the 2017 Financial Plan submitted to the Board of
Directors (ii) a performance bonus at the end of the Company's
fiscal year 2017 based on measurable objectives, to be approved by
the Compensation Committee of the Board of Directors, and (iii) a
stock option grant of 2,281,000 stock options.  The options are
exercisable as follows: options to purchase 760,333 are immediately
vested at an exercise price of $0.075 per share; options to
purchase 760,333 vest on Feb. 19, 2018, at an exercise price of
$0.09 per share, and options to purchase 760,334 shares vest on
Feb. 17, 2019, at an exercise price of $0.09 per share, subject to
any change in control acceleration provisions.

During the employment period, Mr. Lustgarten's employment with the
Company is at-will and may be terminated by either the Company or
Mr. Lustgarten at any time, and for any reason.  In the event Mr.
Lustgarten voluntarily resigns for Good Reason (as defined in the
Lustgarten Employment Agreements) or the Company terminates Mr.
Lustgarten's employment for any reason other than for Cause (as
defined in the Lustgarten Employment Agreements), then the Company
shall pay to Mr. Lustgarten the Termination Benefits (as defined in
the Employment Agreement), which includes a severance payment equal
to the greater of the remaining term of the Employment Agreement or
one year.

The Employment Agreement also contains customary confidentiality
and nondisparagement provisions.

Mr. Lustgarten does not have a family relationship with any of the
current officers or directors of the Company.  Other than the
Lustgarten Employment Agreements, there are no arrangements or
understandings between Mr. Lustgarten and any other person pursuant
to which Mr. Lustgarten was appointed to serve as the President and
Chief Executive Officer.  There is no currently proposed
transaction, and since the beginning of fiscal year 2017 there has
not been any transaction, involving the Company and Mr. Lustgarten
which was a related person transaction within the meaning of Item
404(a) of Regulation S-K.

On April 1, 2017, Thomas O Miller stepped down as the president and
interim chief executive officer of the Company, effective
immediately.  Mr. Miller will continue with the Company as the
Chairman of the Board.

                    About Quest Solution

Quest Solution, formerly known as Amerigo Energy, Inc., is a
national mobility systems integrator with a focus on design,
delivery, deployment and support of fully integrated mobile
solutions.  The Company takes a consultative approach by offering
end to end solutions that include hardware, software,
communications and full lifecycle management services.  The highly
tenured team of professionals simplifies the integration process
and delivers proven problem solving solutions backed by numerous
customer references.  Motorola, Intermec, Honeywell, Panasonic,
AirWatch, Wavelink, SOTI and Zebra are major suppliers which Quest
Solution uses in its systems.

Quest Solution reported a net loss of $1.71 million on $63.9
million of total revenues for the year ended Dec. 31, 2015,
compared to net income of $301,600 on $37.3 million of total
revenues for the year ended Dec. 31, 2014.

As of Sept. 30, 2016, Quest Solution had $42.44 million in total
assets, $51.31 million in total liabilities and a total
stockholders' deficit of $8.86 million.

The Company's auditors RBSM LLP, in Leawood, Kansas, issued a
"going concern" qualification on the consolidated financial
statements for the year ended De c. 31, 2015, citing that the
Company has a working capital deficiency and significant
subordinated debt resulting from acquisitions.  These factors raise
substantial doubt about the Company's ability to continue as a
going concern.


RALEY'S: S&P Affirms 'B+' CCR on Solid Operating Momentum
---------------------------------------------------------
S&P Global Ratings said that it affirmed all of its ratings,
including the 'B+' corporate credit rating, on Sacramento,
Calif.-based Raley's.  The outlook is stable.

At the same time, S&P revised its assessment of the company's
financial risk profile to aggressive from highly leveraged and
revised the comparable rating analysis modifier to negative from
positive to reflect the company's smaller scale and weaker credit
metrics than retail and grocery peers rated 'BB-'.

The improved financial risk assessment on Raley's reflects S&P's
expectation that adjusted debt to EBITDA will be maintained in the
high-4x area and funds from operations (FFO) to debt will be in the
low-teens percentages over the next one to two years.  S&P expects
the company will continue to generate positive operating results as
its attractive value proposition leads to additional market-share
gains in its core Northern California trade area.

Over the next year, S&P believes leverage will remain below 5x and
that the company will generate positive free operating cash flow
(FOCF).  However, S&P believes the company will use a significant
portion of FOCF to make voluntary pension plan payments.
Additionally, S&P expects management to continue to prioritize FOCF
to reinvest in the business rather than fund ownership dividends.

While these credit measures are slightly better than S&P's previous
base-case forecast of adjusted leverage in the low-5x area, S&P
believes metrics are weaker than those of peers rated 'BB-'.
Additionally, S&P views the company's size and scale to be
comparatively smaller than that of those peers.  As a result, S&P
revised its comparable rating analysis modifier to negative from
positive.

S&P Global Ratings' outlook reflects its expectation that Raley's
stable operating performance results will continue and it will
maintain sufficient liquidity over the next 12 months despite
challenging industry conditions.  S&P expects management's
initiatives to grow market share, including price investments,
effective merchandising, and expansion of the click-and-collect
program will lead to sustained positive same-store sales growth.

S&P could lower the rating if leverage approaches 6x.  S&P
estimates this could occur if operating performance weakens,
whether from increased competition, intensifying levels of food
deflation, or labor disruptions.  S&P would also lower the rating
if the company pursues debt-funded dividends or acquisitions,
resulting in credit metric erosion.  For debt to EBITDA to approach
6x, EBITDA would need to decline 20% or debt would need to increase
by more than $250 million from levels as of the second quarter
ended Jan. 7, 2017.

Although unlikely over the next year, S&P could raise the rating
one notch if Raley's meaningfully grows and diversifies its store
base while maintaining good operating results.  Under this
scenario, leverage would need to improve to the low-4x range and
FFO to debt to the mid-teen percentages to 20% range on a sustained
basis.


RECYCLING INC: To Sell Connecticut Property to Fund Plan
--------------------------------------------------------
Recycling, Inc., filed with the U.S. Bankruptcy Court for the
District of Connecticut a disclosure statement in support of its
plan of reorganization, a full-text copy of which is available for
free at:

       http://bankrupt.com/misc/ctb16-30110-125.pdf

The Debtor was incorporated on March 27, 2008, for the purpose of
engaging in the business of recycling waste. Subsequent to its
purchase of 990 Naugatuck Avenue and 0 Naugatuck Avenue, Milford,
Connecticut, for use as its recycling center, the Debtor lost its
license as a recycling center and the City of Milford took action
to prevent further use of the Naugatuck Avenue Property for the
purpose of recycling.

The Debtor has begun to market the Naugatuck Avenue Property for
sale and has been negotiating with the City of Milford regarding
uses of the Naugatuck Avenue Property. The Company plans to
continue these marketing efforts and anticipates selling the
Naugatuck Avenue Property.

Class 19 under the plan consists of the claims of the present
unsecured creditors and those creditors that become unsecured as
the result of the application of Bankruptcy Code Section 506(a).
The unsecured creditors will be paid their pro-rata share of the
Distribution Fund within 60 days of the closing on the sale of 990
Naugatuck Avenue and 0 Naugatuck Avenue, Milford, Connecticut or
upon allowance of the particular claim.

The Debtor will make distributions provided for in the Plan from
the sale of property at 990 Naugatuck Avenue and 0 Naugatuck
Avenue, Milford Connecticut; and the Debtor's Equity Holder will
not receive any compensation for her services until all
distributions to Class 19 holders are made.

                       About Recycling Inc.

Recycling, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Conn. Case No. 16-30110) on January 26,
2016.  The petition was signed by Gus Curcio, Sr., president.  At
the time of the filing, the Debtor estimated its assets and debts
at $1 million to $10 million.


REO HOLDINGS: Trustee Hires Brown and Ahern as Mediator
-------------------------------------------------------
Eva M. Lemeh, the Chapter 11 Trustee of Reo Holdings, LLC, seeks
authority from the U.S. Bankruptcy Court for the Middle District of
Tennessee to employ Brown and Ahern as mediator.

On February 29, 2016, Charles E. Walker filed a voluntary petition
for relief under chapter 11 of the Bankruptcy Code in the United
States Bankruptcy Court for the Western District of Tennessee.  Mr.
Walker's case was transferred to the Bankruptcy Court on May 6,
2016.  On August 1, 2016, John C. McLemore was appointed to serve
as the Chapter 11 Trustee of Mr. Walker's case.  Mr. Walker owns a
50% interest in the Debtor.

Among the issues immediately facing the Trustee in the bankruptcy
case were very large, unliquidated litigation claims filed by a
number of related plaintiffs. More specifically, prior to the
petition date, on or about June 30, 2015, Family Trust Services,
LLC, Steven Reigle, Regal Homes Co., Billy Gregory, and John
Sherrod (the "Claimants") filed an action styled Family Trust
Services, LLC et al v. REO Holdings, LLC et al, Case No. 15-780-BC,
Chancery Court for Davidson County, Tennessee.

In an effort to resolve all of the issues, the Trustee, Mr.
Walker's Trustee, and the Claimants agreed to attend mediation.

The Trustee requires Brown to act as mediator to the Trustee, Mr.
Walker's Trustee, and the Claimants.

Brown will be paid the amount of $5,211.65, and will also be
reimbursed for reasonable out-of-pocket expenses incurred.

William Brown, partner of Brown and Ahern, assured the Court that
the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and (a) is not creditors,
equity security holders or insiders of the Debtor; (b) has not
been, within two years before the date of the filing of the
Debtor's chapter 11 petition, directors, officers or employees of
the Debtor; and (c) does not have an interest materially adverse to
the interest of the estate or of any class of creditors or equity
security holders, by reason of any direct or indirect relationship
to, connection with, or interest in, the Debtor, or for any other
reason.

Brown can be reached at:

     William Brown, Esq.
     BROWN AND AHERN
     P.O. Box 59281
     Nashville, TN 37205
     Tel: (970) 319-2104
     E-mail: wbrown@brownahern.com

                   About Reo Holdings, LLC

REO Holdings, LLC, filed a Chapter 11 bankruptcy petition (Bankr.
W.D. Tenn. Case No. 16-10414) on Feb. 29, 2016. The Debtor is
represented by Thomas Harold Strawn Jr., Esq.

On May 6, 2016, the case was transferred to the U.S. Bankruptcy
Court for the Middle District of Tennessee.

On July 29, 2016, the Bankruptcy Court entered an Order granting
the appointment of Eva M. Lemeh as Trustee.

On February 29, 2016, Charles E. Walker, who owns a 50% interest in
the Debtor, filed a voluntary petition for relief under Chapter 11
with the U.S. Bankruptcy Court for the Western District of
Tennessee. On May 6, 2016, the case was transferred to the U.S.
Bankruptcy Court for the Middle District of Tennessee. On August 1,
2016, John C. McLemore was appointed to serve as the Chapter 11
Trustee of Mr. Walker.


RESONANT INC: Crowe Horwath LLP Raises Going Concern Doubt
----------------------------------------------------------
Resonant Inc. filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K, disclosing a net loss of
$15.24 million on $302,000 of revenues for the year ended December
31, 2016, compared to a net loss of $9.71 million on $nil of
revenues for the year ended December 31, 2015.

Crowe Horwath LLP in Sherman Oaks, Calif., states that the Company
has earned minimal revenue since inception through December 31,
2016, and has incurred significant losses from operations since
inception.  In addition, the Company's operations have been funded
with initial capital contributions and proceeds from the sale of
equity securities and debt.  These events and 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 $13.20 million, total liabilities of $3.07 million, and a
stockholders' equity of $10.13 million.

A full-text copy of the Company's Form 10-K is available at:
                
                   https://is.gd/2ZQ50a

Resonant Inc. is creating an innovative software, intellectual
property, or IP, and services platform that has the ability to
increase designer efficiency, reduce the time to market and lower
unit costs in the designs of filters for radio frequency, or RF,
front-ends for the mobile device industry.



RFI MANAGEMENT: Files Amended Motion to Use Cash Collateral
-----------------------------------------------------------
RFI Management, Inc., filed an amended motion with the U.S.
Bankruptcy Court for the Middle District of North Carolina seeking
authorization to use its cash collateral.

The Debtor does not believe that any creditor has a lien on its
cash collateral.  However, in the event that a creditor does have a
lien on cash collateral, the Debtor asserts that the value of any
such lien is de minimus, and as such, the Debtor proposes that any
creditor asserting a lien on cash collateral will be granted with a
replacement lien to the same extent, validity and priority as
existed prior to the Petition Date.

The Debtor relates that it has entered into a Future Receivables
Sale Agreement with Swift Financial Corporation.  Under the terms
of the Agreement, the Debtor has sold to Swift Financial $176,850
for 14% of Future Receivables.  The Agreement has no interest rate
and no fixed time to collect these Future Receivables.

In its objection to the Debtor's Motion seeking to use cash
collateral, Swift Financial states that if the purportedly
transferred accounts remain property of the estate, it should be
considered a secured creditor with respect to the Debtor's assets.
However, the Debtor asserts that while the Agreement does include
the grant of a security interest, it is not at all clear what
obligation that interest secures.

The Debtor maintains that the Agreement refers to both a dollar
amount of receivables sold and a percentage of receivables sold,
and these references are not consistent -- since no data existed or
was exchanged indicating that $176,850 constituted 14% of
receivables or that 14% of receivables amounted to $176,850.  As
such, the Debtor contends that the ambiguity in the description of
the collateral sold do not allow Swift Financial to accurately
identify what property it claimed is not property of the estate.

Further, the Debtor argues that the Agreement defines Future
Receivables as any receivables received by the business after the
Agreement becomes effective.  The Debtor argues further that the
receivables listed in the petition, while owed to the Debtor, are
inchoate and were not received by the Debtor before it filed its
bankruptcy petition. Accordingly, the Debtor says that they do not
meet the Agreement's definition of Future Receivables, and thus,
were not transferred under the Agreement.

Moreover, the Debtor tells the Court that Swift Financial has
entered into the Agreement knowing fully well the risks that the
Debtor's business may slow down or fail, and Swift Financial
assumes these risks based on the Debtor's representations,
warranties and covenants set forth in the Agreement, which are
designed to give Swift Financial a reasonable and fair opportunity
to receive the benefit of its bargain.

The Debtor further tells the Court that Swift Financial, having
acknowledged these representations and warranties, will be
adequately protected for these are designed to ensure that the
Debtor continues to operate and use capital for business purposes.
Accordingly, the fact that the Debtor is now operating as a
debtor-in-possession under Chapter 11, with all of the accompanying
duties and reporting requirements, is alone sufficient to provide
adequate protection of Swift Financial's interests.

Currently, the Debtor anticipates to continue its operations by way
of this proposed reorganization.  The Debtor believes that it will
be required to incur certain operating expenses in order to
maintain existing operations and retain maximum value of its
business.  The Debtor tells the Court that its only significant
source of income is through continued business operations and the
resulting accounts receivable generated by them.

As such, the Debtor seeks authority to use cash collateral through
and including the effective date of a confirmed plan of
reorganization or liquidation, a sale of substantially all assets
of the estate, or the appointment of a trustee or examiner or
conversion of the case to Chapter 7, whichever may first occur.

A full-text copy of the Debtor's Amended Motion, dated April 4,
2017, is available at http://tinyurl.com/lpqfgv9

                    About RFI Management

RFI Management, Inc., works as a subcontractor installing a full
range of flooring products and wall materials, principally in Hotel
Properties across the United States and in Puerto Rico.  RFI
Management filed a Chapter 11 bankruptcy petition (Bankr. M.D.N.C.
Case No. 17-80247) on March 29, 2017.  The petition was signed by
Edward Rosa, president.  The Debtor is represented by James C.
White, Esq., and Michelle M. Walker, Esq., at Parry Tyndall White.
At the time of filing, the Debtor estimated assets and liabilities
between $100,000 and $500,000.


RHP HOTEL: Moody's Assigns Ba3 Rating to $1.3BB Secured Loans
-------------------------------------------------------------
Moody's Investors Service assigned a Ba3 rating to RHP Hotel
Properties, LP's amended $700 million Senior Secured Revolving
Credit Facility and proposed $200 million Senior Secured Term Loan
A and $400 million Senior Secured Term Loan B, currently being
marketed. The credit facility is guaranteed by RHP Hotel
Properties, LP's parent, Ryman Hospitality Properties, Inc. All
ratings are subject to the execution of the transaction as
currently proposed and Moody's review of final documentation.
Moody's also affirmed the lodging REIT's existing Senior Secured
Revolving Credit Facility, Senior Secured Term Loan B and Corporate
Family Rating (CFR) at Ba3 and its Senior Unsecured rating at B1.
The rating outlook remains stable.

The following ratings were affirmed:

Ryman Hospitality Properties, Inc - Existing Senior Secured
Revolving Credit Facility and Corporate Family Rating at Ba3

RHP Hotel Properties, LP - Senior Unsecured at B1 and Existing
Senior Secured Term Loan B at Ba3

The following ratings were assigned:

RHP Hotel Properties, LP - Senior Secured Revolving Credit Facility
at Ba3; Senior Secured Term Loan A at Ba3; Senior Secured Term Loan
B at Ba3

RATINGS RATIONALE

The rating actions follow the announcement that Ryman plans to
raise $200 million from a new secured term loan A due 2022 and $400
million from a new secured term loan B due 2024. The company
intends to use the net proceeds from the two pari passu loans to
repay its existing $390 million secured term loan B and to pay down
a portion of its outstanding revolver balance. Ryman also plans to
amend its existing $700 million secured revolver that matures in
2019 with a facility of equal size that matures in 2021. These
transactions will be completed on a leverage neutral basis, improve
liquidity and extend Ryman's debt maturity schedule. Pro forma for
the proposed refinancing, Ryman will not have any debt maturities
until 2021.

Ryman's Ba3 corporate family rating reflects its profitable
portfolio comprised primarily of four large, group-oriented hotels
with resort-style amenities, its plans to grow mostly through
acquisitions and joint ventures rather than ground-up development,
and its conservative credit profile with modest leverage and strong
fixed charge coverage. Ryman's key credit challenges remain its
modest amount of unencumbered assets, as well as significant asset
concentration. Furthermore, all of Ryman's primary assets are
managed by one hotel operator (Marriott), adding to the
concentration risk.

The stable rating outlook incorporates Moody's expectation that
Ryman will continue to post improving operating and cash flow
trends. Moody's also anticipates that the REIT will retain its
conservative development posture, with growth focused on future
acquisition opportunities financed with modest leverage.

Positive rating movement would depend on asset diversification and
improving operating performance over several consecutive quarters,
as well as increasing the size of its unencumbered asset pool. Good
liquidity would also be necessary prior to an upgrade. Downgrade
pressure would occur from leverage increasing above 45% of gross
assets or net debt/EBITDA over 5x, as well as fixed charge coverage
declining closer to 2.5x, all on a sustained basis. Any liquidity
challenges or strategic shifts with respect to development would
also be viewed negatively.

Ryman's senior unsecured notes are rated one notch below the
corporate family rating because most of the REIT's assets are
pledged to the senior secured credit facility.

Ryman Hospitality Properties, Inc. (NYSE:RHP) is a REIT
specializing in group-oriented, destination hotel assets in urban
and resort markets. The Company's owned assets include a network of
four upscale, meetings-focused resorts totaling 7,811 rooms that
are managed by lodging operator Marriott International, Inc. under
the Gaylord Hotels brand.

The principal methodology used in these ratings was Global Rating
Methodology for REITs and Other Commercial Property Firms published
in July 2010.



RICEBRAN TECHNOLOGIES: Reaches Agreement With Co-Investor in Nutra
------------------------------------------------------------------
RiceBran Technologies announced that it reached an agreement on
March 31, 2017, with Alothon Group, LLC, its minority co-investor
in Nutra SA, that terminated Alothon's roll-up rights, a process
that would have allowed Alothon to swap its equity position in
Nutra SA for an equivalent value of RiceBran Technologies common
stock.  Eliminating Alothon's rollup rights will allow RiceBran
Technologies to reclassify approximately $9.6 million of derivative
warrant liability to shareholders' equity effective March 31,
2017.

RiceBran Technologies believes it will resolve its shareholders'
equity deficiency issue when it reports 2017 first quarter results.
RBT reported shareholders' equity of $(632,000) as of Dec. 31,
2016.

"We believe this agreement and the resulting reclassification of
the derivative warrant liability to shareholders' equity will
greatly enhance our financial position and will place our
shareholders' equity at the end of the 2017 first quarter well
above NASDAQ's requirement for minimum shareholders' equity of $2.5
million," noted Robert Smith, PhD, CEO of RiceBran Technologies.
"Over the past nine months we have worked to reduce costs, focus
operations, and improve our balance sheet.  This agreement is an
important part of positioning RiceBran Technologies to focus on
creating shareholder value by pursuing long-term opportunities to
expand our core ingredients business that will improve our margins
and EBITDA and generate positive returns on capital."

RiceBran Technologies also needs to regain compliance with Nasdaq's
$1 minimum bid price requirement.  This can be resolved by having
the bid reach or exceed $1 per share for ten consecutive trading
days.  If this appears unlikely, RiceBran Technologies is committed
to taking actions that would allow it to regain compliance,
including, if necessary, completing a reverse split of its common
stock to increase its share price above the $1 minimum bid price.
RiceBran Technologies has until September 6, 2017 to comply with
this requirement.

                       About RiceBran

Scottsdale, Ariz.-based RiceBran Technologies, a California
corporation, is a human food ingredient and animal nutrition
company focused on the procurement, bio-refining and marketing of
numerous products derived from rice bran.

RiceBran incurred a net loss attributable to common shareholders of
$9.10 million for the full year 2016 compared to a loss
attributable to common stockholders of $8.3 million in 2015.  The
Company's balance sheet at Dec. 31, 2016, showed $28.84 million in
total assets, $28.92 million in total liabilities, $551,000 in
total temporary equity and a total deficit of $632,000.

Marcum LLP, in New York, NY, 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 resulting in an accumulated deficit of $260 million
at Dec. 31, 2016.  This factor among other things, raises
substantial doubt about its ability to continue as a going concern.


RIVERWOOD GAS: Hires McMahon as Special Counsel
-----------------------------------------------
Riverwood Gas and Oil, LLC, seeks authority from the U.S.
Bankruptcy Court for the Central District of California to employ
the Law Offices of M. Brian McMahon, as special counsel to the
Debtor.

Riverwood Gas requires McMahon to:

   a. represent the Debtor in any adversary proceedings or
      hearings in the Bankruptcy Court and in any action in any
      other court where the Debtor's rights may be litigated or
      affected, more specifically to consult and provide legal
      assistance with respect to disputes arising out of the
      Letter of Intent between Riverwood Resources Ltd. and
      Western States International Inc., dated June 21, 2009, and
      the Joint Operating Agreement between Riverwood Energy LLC
      on the one hand and Western States International Leases and
      Western States International Inc. on the other hand,
      executed July 30, 2009. McMahon will provide counseling and
      legal services reasonably required to represent the Debtor,
      prosecute litigation necessary to clarify the Debtor's
      authority to operate and extract minerals pursuant to the
      Joint Operating Agreement;

   b. assist the Debtor in the negotiation, formulation,
      confirmation, and implementation of a Chapter 11 plan only
      as it relates to the Debtor's operate and extract minerals
      pursuant to the Joint Operating Agreement; and

   c. take such other action and perform such other services as
      the Debtor may require in connection with adversary
      proceedings or litigation in the Chapter 11 case regarding
      the Joint Operating Agreement.

McMahon will be paid at these hourly rates:

     M. Brian McMahon                $400
     Associates                      $260
     Legal Assistants                $85

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

M. Brian McMahon, partner of the Law Offices of M. Brian McMahon,
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.

McMahon can be reached at:

     M. Brian McMahon, Esq.
     LAW OFFICES OF M. BRIAN MCMAHON
     333 S. Hope Street, Suite 400
     Los Angeles, CA 90071
     Tel: (213) 628-9800
     Fax: (626) 440-0829
     E-mail: mbm@brianmcmahonlaw.com

               About Riverwood Gas and Oil, LLC

Riverwood Gas and Oil LLC is a corporation based in Corona,
California. Its business is hydrocarbon exportation of bureau of
land management leases in the Kern front production area of
Bakersfield, California.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. C.D. Calif. Case No. 16-25483) on November 23, 2016.
The petition was signed by Joseph M. Hoats, CEO and President of
Inviron, sole member of Riverwood.

The case is assigned to Judge Neil W. Bason.

At the time of the filing, the Debtor estimated its assets at $1
billion to $10 billion and debts at $50 million to $100 million.


RP BROADCASTING: Trustee Hires Dorsey & Whitney as Counsel
----------------------------------------------------------
Mark Hashimoto, the Chapter 11 Trustee of RP Broadcasting Idaho,
LLC, seeks authorization from the U.S. Bankruptcy Court for the
District of Utah to employ Dorsey & Whitney, LLP as counsel for the
Trustee, effective March 29, 2017.

The Trustee contemplates that Dorsey & Whitney may provide the full
range of legal services required to represent the Trustee in the
course of this case, including:

   (a) preparing on behalf of the Trustee any necessary papers,
       including but not limited to motions, complaints,
       applications, answers, orders, and reports as required by
       applicable bankruptcy or nonbankruptcy law, dictated by the

       demands of the case, or required by the Court, and
       representing the Trustee in proceedings or hearings related

       thereto;

   (b) assisting the Trustee in analyzing and pursuing any
       proposals to acquire the assets of the Debtor's estate
       and/or the liquidation of any assets of the Debtor's
       estate;

   (c) reviewing, analyzing and advising the Trustee regarding
       claims or causes of action to be pursued on behalf of the
       estate;

   (d) reviewing, analyzing and advising the Trustee regarding any

       fee applications or other issues involving professional
       employment and/or compensation in this case;

   (e) preparing and advising the Trustee regarding any Chapter 11

       plan or Disclosure Statement that may be filed;

   (f) assisting the Trustee in negotiations with various
       creditors regarding any plan, litigation, or alleged claim;

   (g) reviewing and analyzing the validity of the claims filed
       herein and advising the Trustee as to the filing of
       objections to claims, if necessary;

   (h) reviewing, analyzing and advising the Trustee regarding any

       litigation arising in or related to this case;

   (i) reviewing, analyzing and advising the Trustee with regard
       to his duties in this case and with regard to any property
       of the estate; and

   (j) performing all other necessary legal services as may be
       prompted by the needs of and at the request of the Trustee
       in this case.

The range of current hourly billing rates for professionals
anticipated to perform the majority of services on behalf of the
Trustee is $280 to $410. Other Dorsey & Whitney attorneys whose
hourly billing rates are as high as $585 may be requested to
perform services when necessary when and if expressly requested by
the Trustee. Dorsey & Whitney's paraprofessional hourly rates range
from $75 to $215.

Dorsey & Whitney will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Michael F. Thomson, an attorney of Dorsey & Whitney, 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.

Piercy Bowler can be reached at:

       Michael F. Thomson, Esq.
       Peggy Hunt, Esq.
       Nathan S. Seim, Esq.
       DORSEY & WHITNEY LLP
       136 South Main Street, Suite 1000
       Salt Lake City, UT 84101-1685
       Tel: (801) 933-7360
       Fax: (801) 933-7373
       E-mail: thomson.michael@dorsey.com
               hunt.peggy@dorsey.com
               seim.nathan@dorsey.com

                   About RP Broadcasting Idaho

RP Broadcasting Idaho, LLC, filed a Chapter 11 petition (Bankr. D.
Utah Case No. 16-28578) on Sept. 28, 2016. The petition was signed
by Richard O. Mecham, president and CEO. The Debtor is represented
by Penrod W. Keith, Esq., at Durham Jones & Pinegar, P.C. The
Debtor estimated assets and liabilities at $1 million to $10
million at the time of the filing.



RUE21 INC: S&P Lowers CCR to 'CC' on Forbearance Agreement
----------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating on rue21
Inc. to 'CC' from 'CCC-'.  The outlook is negative.

At the same time, S&P lowered the issue-level rating on the
company's secured term-loan facility to 'CC' with a '4' recovery
rating, indicating average expected recovery (30%-50%; rounded
estimate: 35%) in the event of a default.  The issue-level rating
on the senior unsecured notes remains unchanged at 'C' with a '6'
recovery rating, indicating negligible expected recovery (0%-10%;
rounded estimate: 0%).

"The downgrade reflects our view that a default is a virtual
certainty.  It follows rue21 entering into a forbearance with its
term loan lenders and extending the interest deadline until the end
of April 2017," said S&P Global Ratings credit analyst Mathew
Christy.  "Despite this forbearance extension, we expect the
company will be unable to make contractual payments and see a
restructuring action as a virtual inevitability."

The negative outlook reflects S&P Global Ratings' expectation that
the company will likely miss its next interest payment.  S&P could
lower the corporate credit rating to 'D' if the company fails to
comply with its contractual debt obligations or enters into formal
bankruptcy proceedings.  S&P could also lower the ratings to 'SD'
if the company enters into a distressed debt exchange.


RUPARI HOLDING: Case Summary & 20 Largest Unsecured Creditors
-------------------------------------------------------------
Affiliated Debtors that filed separate Chapter 11 bankruptcy
petitions:

      Debtor                                   Case No.
      ------                                   --------
      Rupari Holding Corp.                     17-10793
      15600 South Wentowrth Avenue
      South Holland, IL 60473

      Rupari Food Services, Inc.               17-10794

Business Description: Established in 1978, Rupari is a
                      manufacturer of pre-cooked and sauced
                      meats with a focus on pork ribs and other
                      barbeque products.  Rupari primarily markets
                      and sells its products to the retail channel
                      under the Tony Roma's brand name.  Other
                      customers include private label customers
                      and food service customers including US
                      Foods and Sysco.  Rupari also markets and
                      sells its products under the Butcher's
                      Prime brand name.

                      Web site: http://www.rupari.com

Chapter 11 Petition Date: April 10, 2017

Court: United States Bankruptcy Court
       District of Delaware (Delaware)

Judge: Hon. Kevin J. Carey

Debtors' Counsel:         R. Craig Martin, Esq.
                          Maris J. Kandestin, Esq.
                          DLA PIPER LLP (US)
                          1201 North Market Street, Suite 2100
                          Wilmington, Delaware 19801
                          Tel: (302) 468-5700
                          Fax: (302) 394-2341
                          Email: craig.martin@dlapiper.com
                                 maris.kandestin@dlapiper.com

                            - and -

                          Richard A. Chesley, Esq.
                          John K. Lyons, Esq.
                          DLA PIPER LLP (US)
                          444 West Lake Street, Suite 900
                          Chicago, Illinois 60606
                          Tel: (312) 368-4000
                          Fax: (312) 236-7516
                          Email: richard.chesley@dlapiper.com
                                 john.lyons@dlapiper.com

Debtors'
Financial
Advisor:                  KINETIC ADVISORS LLC

Debtors'
Claims &
Noticing
Agent                     DONLIN, RECANO & CO., INC.

Estimated Assets: $50 million to $100 million

Estimated Debts: $100 million to $500 million

The petition was signed by Jack Kelly, CEO.

List of Debtor's 20 Largest Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Danish Crown                       Legal Settlement    $1,200,000
100 Southgate Parkway
Morristown, NJ 07962

Preben Sunke
CFO
Tel: 458-919-1650
Email: psu@danishcrown.dk

Counsel for Danish Crown in the
U.S.:

Represented by:

Michael L. Rich, Esq.
Tel: 973-538-4006
Email: mlrick@pbnlaw.com

Joseph G. Dolan, Esq.
Tel: 973-538-4006
Email: jgdolan@pbnlaw.com

Peter J. Gallagher, Esq.
Tel: (973) 889-4147
Email: pjgallagher@pbnlaw.com

Cook County Treasurer's Office        Property Taxes    $1,358,584
118 North Clark St.
Room 112
Chicago, IL 60602
Maria Pappas
Treasurer
Tel: 312-443-510
Email: mpappa@cookcountytreasurer.com

Canammeats                             Trade Payable      $809,982
6905 Kendary Gate, Unit
2&3, Mississauga
ON L5T 2Y8, Canada
Tim Brochu
Executive Director
Tel: 905-949-8882
Email: tbrochu@canammeats.com

Mullins Food Products                   Trade Payable     $304,078
2200 South 25th Avenue
Broadview, IL 60155
Sherri Gibbs
CSR
Tel: 708-344-3224
Email: sgibbs@canammeats.com

Nicholl Food Packaging                  Trade Payable     $125,413
Email: tom@drbsales.com

Elitestaffing                           Trade Payable     $108,527
Email: kevin@elitestaffinginc.com

Tone Products, Inc.                     Trade Payable      $92,234
Email: traci@toneproducts.com

Mid-America Energy Services               Utility          $88,588
Email: ppurcell@midamericaenergy
       services.com

Dreamworks Graphic Communications, LLC  Trade Payable      $66,103
Email: ssawtell@dreamworkdsgc.com

RSM US LLP                              Trade Payable      $66,092

DuPuis                                  Trade Payable      $63,293

Asenzya, Inc.                           Trade Payable      $60,154
Email: email@asenzya.com

GC Metrics, Inc.                        Trade Payable      $53,000
Email: nguttormsen@gcmetrics.com

Packaging Corporation of America        Trade Payable      $46,743

Advantage Packaging                     Trade Payable      $46,035

Cintas                                  Trade Payable      $33,912
Email: maguschakm@cintas.com

Greenwood Associates                    Trade Payable      $32,903
Email: libby@greenwoodassociates.com

American Express                        Trade Payable      $30,552
http://americanexpress.com

Wetsoka Packaging Distributors          Trade Payable      $27,397
Email: info@wetoska.com

Sunshine Logistics                      Trade Payable      $25,880
Email: mriciardi@suntruck.com


SABBATICAL INC: Thomas H. Fluharty Named Ch. 11 Trustee
-------------------------------------------------------
Chief Judge Frank W. Volk of the U.S. Bankruptcy Court for the
Southern District of West Virginia entered an Order approving the
appointment of Thomas H. Fluharty as Chapter 11 Trustee for
Sabbatical, Inc.

The Order was made pursuant to the United States Trustee's
application for an order approving the appointment of Thomas H.
Fluharty as the Chapter 11 Trustee for the Debtor.

                About Sabbatical Inc.

Sabbatical, Inc., sought protection under Chapter 11 of the
Bankruptcy Code in the Southern District of West Virginia
(Huntington) (Case No. 16-30247) on May 18, 2016. The petition was
signed by Dennis Johnson, president. The case is assigned to Judge
Frank W. Volk. The Debtor estimated both assets and liabilities in
the range of $1 million to $10 million.

Sabbatical, Inc.'s Chapter 11 case is jointly administered with the
other Dennis Johnson cases, with the lead case captioned at
3:16-bk-30227.

An official committee of unsecured creditors has not yet been
appointed in the Chapter 11 case of Sabbatical, Inc., as of Dec. 2,
according to a court docket.


SANDERS ELITE: Seeks Authorization to Use Kabbage Cash Collateral
-----------------------------------------------------------------
Sanders Elite Training Performance asks the U.S. Bankruptcy Court
for the Middle District of Florida for authority to use cash
collateral.

The Debtor primarily generates income from its personal training
business.  As of the Petition Date, the Debtor had a total balance
of approximately $10,000 in its operating account and the business
generates the approximate sum of $35,000 per month.  As set forth
in the budget, the Debtor requires the use of cash collateral to
fund all necessary monthly operating expenses of the its business,
which the Debtor projects to be in the aggregate amount of
$24,634.

The Debtor acknowledges that Celtic Bank, d/b/a Kabbage Business
Loans, may have a lien on the cash collateral pursuant to a
Business Loan Agreement for a cash advance with an outstanding
balance of approximately $70,600 which is secured by the Debtor's
future accounts and receivables.

As adequate protection, the Debtor proposes to provide to Kabbage
Business a replacement lien on the Debtor's receivables to the
extent that its prepetition collateral is diminished by the
Debtor's use of cash collateral.  The Debtor believes that Kabbage
Business will also be adequately protected by its projected
positive cash flow.  The Debtor also believes that its continued
business operation will preserve its going concern value, which
will enable the Debtor to capitalize on that value through a
reorganization strategy, and ultimately facilitate confirmation of
a Chapter 11 plan.

A full-text copy of the Debtor's Motion, dated April 3, 2017, is
available at http://tinyurl.com/mvdcfb7

Sanders Elite Training Performance is represented by:

          Thomas C. Adam, Esq.
          Adam Law Group, P.A.
          301 W. Bay Street, Suite 1430
          Jacksonville, FL 32202
          Telephone: (904) 329-7249
          Facsimile: (904) 516-9230
          E-mail: tadam@adamlawgroup.com

         About Sanders Elite Training Performance

Sanders Elite Training Performance is a Florida corporation based
in Jacksonville, Florida.  It is in the business of personal sports
and physical training for athletes in a broad range of sports.  It
also offers a variety of training services including individual
weight loss advice and programs, physical performance classes,
individual training for athletes of all levels, and small group
training for teams.

Sanders Elite Training Performance filed a Chapter 11 petition
(Bankr. M.D. Fla. Case No. 17-01140) on April 1, 2017.  The
petition was signed by Jerrian R. Sanders, president.  The Debtor
is represented by Thomas C. Adam, Esq. at Adam Law Group, P.A.  At
the time of filing, the Debtor estimated less than $50,000 in
assets and $100,000 to $500,000 in liabilities.

No trustee, examiner, or statutory committee has been appointed in
the Chapter 11 case.


SILGAN HOLDINGS: S&P Affirms 'BB+' CCR, Off CreditWatch Negative
----------------------------------------------------------------
S&P Global Ratings said that it affirmed its 'BB+' corporate credit
rating on Silgan Holdings Inc. and removed it from CreditWatch,
where S&P placed it with negative implications on Jan. 24, 2017.
The outlook is negative.

At the same time, S&P assigned its a 'BBB-' issue-level rating and
'1' recovery rating to Silgan's amended and restated senior secured
credit facility, which now consists of a $1.2 billion multicurrency
revolving loan facility due March 24, 2022, a
C$45.5 million Canadian term loan due March 24, 2023, and an
$800 million delayed-draw term loan due March 24, 2023.  The '1'
recovery rating indicates S&P's expectation for very high recovery
(90%-100%; rounded estimate: 95%) in a default scenario.

In addition, S&P affirmed its 'BB-' issue-level rating and '6'
recovery rating on the company's senior unsecured debt, indicating
S&P's expectation of negligible (0%-10%; rounded estimate: 5%)
recovery in the event of a default.

S&P took these actions in conjunction with Silgan's acquisition of
Westrock Co.'s specialty closures and dispensing systems business,
which will increase Silgan's debt by about $1.025 billion and leave
it with temporarily weak credit measures for the rating.
Specifically, at the close of the transaction, S&P estimates Silgan
will have pro forma debt to EBITDA in the mid-4x area, up from
about 3.6x as of Dec. 31, 2016.  Nevertheless, S&P believes the
company can restore leverage to 4.0x or better in the next 12
months given its strong, consistent free cash flow generation and
its track record of purchasing complementary businesses and
successfully integrating them.

S&P affirmed the corporate credit rating because it believes the
high leverage is temporary and because of S&P's expectation that
the company will successfully integrate the Westrock acquisition.
Under S&P's base case, it expects Silgan to prioritize debt
reduction following the acquisition as it has in the past and as it
has committed to again, using substantially all available cash flow
for that purpose.  It also incorporates the expectation that
acquisition and share-repurchase activity will be limited until
credit measures strengthen such that leverage declines to below
4x.

Nevertheless, because leverage will remain slightly above 4x for a
few quarters, S&P assigned a negative outlook to reflect the
potential for a downgrade if Silgan fails to improve operating
performance and reduce debt and adjusted debt to EBITDA remains
above 4x.  S&P could also consider a downgrade if the company
pursues additional debt-financed acquisitions that prevent it from
deleveraging.

Westrock's specialty closures and dispensing systems business
manufactures triggers, pumps, sprayers, and dispensing closures to
major branded consumer goods product companies in the home, health,
and beauty markets.  It operates a global network of 13 plants
across North America, Europe, South America, and Asia and generates
sales of approximately $566 million.  S&P believes the Westrock
acquisition is a good strategic fit for Silgan, as it will expand
Silgan's product offerings in the global closure market and offers
potential cross-sell opportunities to many of its customer in its
plastics segment.  Silgan expects to realize operational cost
synergies of $15 million within 24 months following the
acquisition, primarily through reductions in general and
administrative expenses, procurement savings, and manufacturing
efficiencies.

With about $3.6 billion in sales, Silgan is a supplier of metal and
plastic rigid packaging for consumer goods products.  The company
generates about 80% of its revenue in the U.S. and is organized
around three segments: metal containers (62.9% of 2016 sales),
closures (22.1%), and plastic containers (15.0%). Traditionally,
Silgan has grown primarily by acquiring food processors' in-house
can manufacturing operations and retaining these companies as
customers.

Silgan is the largest producer of metal food cans in North America,
with an estimated 50% market share by volume, and it has relatively
stable end markets.  The company produces about 90% of its metal
container output under long-term supply contracts, which should
continue to provide meaningful protection against raw material
price fluctuations.  Nevertheless, the mature metal can industry is
competitive, and volumes have declined recently due to changes in
consumer preferences (fresher foods) and some suppliers switching
to lighter-weight plastics.

Silgan's closures segment provides metal, composite, and plastic
closures for beverage and food products--such as juices,
ready-to-drink teas, sports drinks, dairy products, ketchup,
cooking sauces, soups, gravies, and preserves.  The plastic
container business is fragmented; Silgan has a leading position in
the personal care products segment, but competition is intense.
Volatile costs for plastic resin and the timing of product launches
can cause sales and earnings to fluctuate.

The majority of Silgan's supply arrangements are under multi-year
contracts with raw material cost pass through provisions.  This
helps stabilize cash flows, though the company has recently been
faced with unfavorable renegotiated terms of certain long-term
customer contracts.  The company also has a high customer
concentration, with sales to its top three customers having
accounted for about 30% of its revenues during the last fiscal
year.

Silgan's recent operating performance has been pressured by
negative trends, such as a less-favorable product mix, lower unit
volumes in its metal container business, unfavorable
foreign-currency exchanges, the pass-through of lower raw material
costs, and reorganization charges.  Its adjusted EBITDA margin has
been below 13% for the past two years; by contrast, it had been at
least 14% before 2014. In response, to support the company's
profitability, Silgan initiated optimization plans in each of its
businesses that were designed to reduce manufacturing and
logistical costs and provide productivity improvements and
manufacturing efficiencies.  The optimization program, which is now
largely complete, included the construction of three new
manufacturing facilities and the closure of two plastic container
facilities.  The new plants are located closer to Silgan's
customers and should support its competitive advantage by reducing
freight and warehousing costs (which make up about 10% of the total
cost of goods sold).  In addition, Silgan's free cash generation
should also improve this year on a reduction in capital
expenditures, as the costs related to the plant optimization
program will not recur.

S&P's base-case scenario includes these assumptions:

   -- Flat to low-single-digit percent revenue growth, driven by
      overall GDP growth, raw material pass-through, and the loss
      of volumes as a result of substrate shifts to plastic from
      metal.

   -- S&P Global Ratings-adjusted EBITDA margins improve by about
      150 basis points to about 15% as Silgan begins to realize
      the lower transportation costs stemming from its recent
      strategic initiatives and footprint realignment.  S&P
      forecasts modest improvement in 2018.

   -- Capital spending of about $170 million in 2017, which is
      approximately 4% of sales.

   -- Free operating cash flow increases to about $220 million in
      2017, driven primarily by working capital improvements and
      lower capex spending.

   -- No share repurchases, as we assume FOCF will be prioritized
      for debt reduction.

   -- Dividends of about $40 million annually.

Based on these assumptions, S&P arrives at these credit measures
(which include our adjustments):

   -- Debt to EBITDA of about 4.0x–4.25x in 2017, improving to
      about 3.75x in 2018.
   -- A funds from operations (FFO)-to-debt ratio of about 17%,
      increasing to about 19% in 2018.

The negative outlook reflects the temporary increase in the
Silgan's pro forma leverage to about 4.5x, which is beyond S&P's
rating threshold, and reflects the chance that S&P could lower the
ratings during the next 12 months if, contrary to its expectations,
the company's metrics do not strengthen over the next year.
Although S&P believes the company has a credible path to reduce its
leverage after the acquisition of Westrock's specialty closures and
dispensing systems business closes, there is minimal room for any
adverse developments such as the company's failure to direct its
free cash flow to debt reduction, integration challenges, or
unexpected operating weakness.

S&P could lower its rating on Silgan, if S&P believes leverage will
be sustained above 4.0x.  This could occur if the company fails to
use its free cash flow to reduce its debt; the integration does not
proceed as planned, leading to weaker-than-expected operating
performance; or management pursues material share repurchases or
additional debt-financed acquisitions.

S&P could revise the rating outlook on Silgan to stable, if lower
costs cause its profitability to improve and the company applies
free cash flow to debt reduction such that credit measures
strengthen, including improving debt to EBITDA to around 3.5x.  In
addition, S&P would expect its free operating cash flow-to-debt
ratio to remain in the 10%-15% range and no additional significant
acquisitions or share repurchases until the company lowers its
leverage to less than 4.0x.


SPANISH BROADCASTING: Gets Noncompliance Notice from OTC Markets
----------------------------------------------------------------
Spanish Broadcasting System, Inc., received a written notice on
April 3, 2017, from OTC Markets advising the Company that its
market capitalization had stayed below $5 million for more than 30
consecutive calendar days and that it no longer met the Standards
for Continued Qualification for the OTCQX Best Market (U.S. Tier)
as per the OTCQX Rules for U.S. Companies.  OTC further notified
the Company that a cure period of 180 calendar days to regain
compliance had begun, during which the minimum criteria must be met
for 10 consecutive trading days.

The 180-calendar day grace period expires Sept. 30, 2017.  If the
Company's market capitalization has not been at or above $5 million
for 10 consecutive trading days by that time, then its Class A
common stock will be moved from OTCQX U.S. to OTC Pink.

                    About Spanish Broadcasting

Headquartered in Coconut Grove, Florida, Spanish Broadcasting
System, Inc. (OTCQX:SBSAA) -- http://www.spanishbroadcasting.com/

-- owns and operates 21 radio stations targeting the Hispanic
audience.  The Company also owns and operates Mega TV, a television
operation with over-the-air, cable and satellite distribution and
affiliates throughout the U.S. and Puerto Rico.  Its revenue for
the 12 months ended Sept. 30, 2010, was approximately $140
million.

Spanish Broadcasting incurred a net loss of $26.95 million for the
year ended Dec. 31, 2015, following a net loss of $19.95 million
for the year ended Dec. 31, 2014.

As of Sept. 30, 2016, Spanish Broadcasting had $451.7 million in
total assets, $569.4 million in total liabilities and a total
stockholders' deficit of $117.7 million.

                       *     *     *

As reported by the TCR on Feb. 1, 2016, Moody's Investors Service
downgraded Spanish Broadcasting System's Corporate Family Rating to
'Caa2' from 'Caa1', Probability of Default Rating to 'Caa3-PD' from
'Caa1-PD', and lowered its Speculative Grade Liquidity Rating to
'SGL-4' from 'SGL-3'.  Spanish Broadcasting's 'Caa2' Corporate
Family Rating and Caa3-PD Probability of Default Rating reflect
very high debt+preferred stock-to-EBITDA of 10.4x estimated for LTM
December 2015 (including Moody's standard adjustments, 6.9x
excluding preferred stock and accrued dividends), the need to
address the Voting Rights Triggering Event, and the heightened
potential of a payment default given the near term maturity of the
12.5% senior secured notes due April 2017.

The TCR reported on Feb. 20, 2017, that S&P Global Ratings lowered
its corporate credit rating on U.S. Spanish-language broadcaster
Spanish Broadcasting System (SBS) to 'CCC-' from 'CCC'.  The rating
outlook is negative.  "The downgrade reflects our view that it's
unlikely that SBS was able to raise enough proceeds from the recent
spectrum auction to repay its 12.5% notes due April 2017," said S&P
Global Ratings' credit analyst Scott Zari.


SPRINT INDUSTRIAL: Moody's Rates Revolver Loan Due 2019 Caa1
------------------------------------------------------------
Moody's Investors Service has assigned a Caa1 to Sprint Industrial
Holdings, LLC's revolver due in 2019. None of the company's other
ratings were affected including the company's Caa2 CFR. The
company's Caa2 CFR reflects the anticipated improvement in the
company's end markets in 2017 when compared to 2016. The rating
outlook remains stable.

The following rating was assigned:

Gtd Sr. secured revolving credit facility due 2019, assigned at
Caa1 (LGD3)

The following ratings were unaffected:

Corporate Family Rating, Caa2

Probability of Default Rating, Caa2-PD/LD

Gtd Sr. secured first-lien term loan due 2019, Caa1 (LGD3)

Gtd Sr. secured second-lien term loan due 2019, Caa3 (LGD5)

The rating outlook remains stable.

RATINGS RATIONALE

The Caa1 rating assignment to the revolver reflects the revolver's
first lien position in the company's capital structure. The rating
also considers the maturity extension to 2019 thereby reducing
refinancing risk. This rating action follows the affirmation of the
company's CFR on April 6, 2017 which considered the conversion of
part of Sprint's debt to PIK notes. In last week's rating action
Moody's appended a "LD" to the company's Probability of Default
rating to reflect the rating agency's view that a limited default
had occurred.

An upgrade is unlikely over the near term given current weak
liquidity and ongoing revenue challenges. Over the longer term,
ratings could be upgraded if debt/EBITDA and EBIT/interest expense
are sustained below 6.5x and above 1.0x, respectively, with a
stronger liquidity profile. A material improvement to the company's
end markets would also support positive ratings traction.

Ratings could be downgraded if liquidity or free cash flow
generation weakens further. Ratings could also be downgraded if the
company is unable to meet its amended financial covenant or unable
to refinance its debt that has an upcoming maturity. A material
deterioration in its end markets could pressure the ratings.

Sprint's weak liquidity profile is characterized by high reliance
on its revolver, low cash balances, and weak free cash flow
generation. Under the revolving credit facility, the company is
subject to a springing minimum EBITDA test of $19 million, which
increases by $0.75 million per quarter, as well as a $1.5 million
minimum liquidity requirement, tested if revolver borrowings exceed
$2.5 million (20%) at any quarter-end. The revolver was fully drawn
at December 2016. Although Moody's expects heavy reliance on
revolver borrowing in the next 12 to 18 months, Sprint should be in
compliance with the financial covenants. The revolver expires in
February 2019, followed by its first- and second-lien term loans in
May and November 2019, respectively. The facilities are secured by
virtually all of the company's assets. The level of marketable
under-utilized equipment that can be sold to generate cash is
probably low.

Sprint's $12.5 million first-lien senior secured revolver due 2019
and the $160 million first-lien senior secured term loan due 2019
are rated Caa1, one notch above the corporate family rating, based
on the ratings support provided by the second-lien debt. The
revolver and first-lien term loan are pari passu and have a
first-lien on substantially all assets. The second-lien term loan
with PIK interest due 2019 is rated Caa3, one notch below the
corporate family rating, reflecting its junior position in the
capital structure relative to the larger-sized first-lien debt.
Both the first- and second-lien term loans are guaranteed by
Sprint's domestic subsidiaries and by its direct parent, Sprint
Holdings, Inc.

Sprint Industrial Holdings, LLC ("Sprint"), headquartered in Texas,
is a rental provider of liquid and solid storage tanks primarily
for the refinery, energy and industrial end markets along the US
Gulf Coast. The company also offers technical safety equipment
products and services and equipment transportation services. Sprint
is owned by First Atlantic Capital, GS Direct, CSW Partners.
Revenues for the full year ended December 31, 2016 were
approximately $85 million.

The principal methodology used in these ratings was Equipment and
Transportation Rental Industry published in April 2017.


STATION CASINOS: Moody's Affirms B1 Corp. Family Rating
-------------------------------------------------------
Moody's Investors Service affirmed Station Casinos LLC's B1
Corporate Family Rating (CFR) and its B1-PD Probability of Default
Rating and downgraded the existing senior secured ratings to B1,
including Term Loan B that will be amended to include a proposed
$250 million add-on. The outlook remains stable.

The proceeds of the proposed add-on to the secured term loan B, and
cash on hand will be used to refinance $250M of the company's
existing 7.5% $500 million senior unsecured notes due 2021 at the
existing call price, and pay fees and expenses. The transaction
will result in interest cost savings of $10M and is leverage
neutral.

The downgrade reflects an increase in the proportion of senior
secured debt as a percent of total debt to 88% from 78% at year-end
2016. The proposed $250M reduction in senior unsecured debt, and an
$375M increase in senior secured debt since year-end 2016, has
reduced the loss absorption provided by junior ranking debt
resulting in a downgrade pursuant to Moody's Loss Given Default
Methodology.

Pro-forma Moody's adjusted debt/EBITDA as of the twelve months
ended December 31, 2016 remains unchanged at 4.7x. This calculation
includes this $250M add-on, the January increase in Term Loan B,
reduction in the land loan, and pro-forma for the acquisition of
the Palms which closed in Q416. Station has very good liquidity and
will generate more than sufficient cash flow to cover all interest,
capital spending, and dividend needs. The Speculative Grade
Liquidity rating remains SGL-1.

Downgrades:

Issuer: Station Casinos LLC

-- Senior Secured Bank Credit Facility, Downgraded to B1(LGD3)
    from Ba3(LGD3) (includes proposed $250 million add-on to
    Term Loan B)

Outlook Actions:

Issuer: Station Casinos LLC

-- Outlook, Remains Stable

Affirmations:

Issuer: Station Casinos LLC

-- Probability of Default Rating, Affirmed B1-PD

-- Corporate Family Rating, Affirmed B1

-- Senior Unsecured Regular Bond/Debenture, Affirmed B3(LGD6)

RATINGS RATIONALE

Station's B1 Corporate Family Rating reflects improving revenues
and rising margins, strong free cash flow, and Moody's expectations
that the company has the willingness and ability to maintain
lease-adjusted debt/EBITDA between 4.5x-5.0x over the long term.
Ratings are supported by high consolidated EBITDA margins, (around
30%), limited supply growth, and an improving economic environment
in the Las Vegas region. According to Moody's Analytics,
unemployment is declining even as the labor force expands in the
Las Vegas- Henderson-Paradise, Nevada region. Ratings incorporate
risks related to the company's limited geographic diversification
and the highly discretionary nature of consumer spending on casino
gaming. The ratings take into account the renewal risk related to
the company's profitable Native American management agreements
which expire in 2018 and 2020 and represented about 17% of EBITDAM
(EBITDA before management fees).

The rating outlook is stable reflecting favorable market and
economic conditions in the Las Vegas area that will propel modest
growth in revenues and EBITDA in the 3%-5% range that will enable
the company to maintain lease-adjusted debt/EBITDA in its stated
4.5-5.0x range.

Ratings could be upgraded if lease-adjusted debt/EBITDA could be
sustained below 4.5x taking into account the potential loss of
EBITDA from existing management agreements with Native American
tribes. An upgrade would also require the company to have solid
liquidity and EBIT/interest coverage of 3.0x. Ratings could be
lowered if monthly gaming revenue trends or economic conditions in
Las Vegas metropolitan area where to show signs of deterioration
and if lease-adjusted debt/EBITDA is sustained above 5.5x.

Station owns and operates nine major hotel/casino properties and
ten smaller casino properties (three of which are 50% owned) in the
Las Vegas metropolitan area. Station also manages the Gun Lake
Casino in Michigan on behalf of the Match-E-Be-Nash-She-Wish Band
of Pottawatomi Indians pursuant to a seven year contract that
expires in 2018, and the Graton Resort & Casino located in Sonoma
County, CA on behalf of The Federated Indians of Graton Rancheria.
The Graton contract also has a seven year term and expires in 2020.
Station's net revenue for the fiscal year-ended December 31, 2016
was $1.4 billion. Station is owned by Red Rock Resorts, Inc., a
publicly traded holding company whose principal asset is Station.

The principal methodology used in these ratings was Global Gaming
Industry published in June 2014.



SUFFERN INTERNATIONAL: Hires Robert Lewis as Attorney
-----------------------------------------------------
Suffern International Equities, Inc., seeks authority from the U.S.
Bankruptcy Court for the Southern District of New York to employ
the Law Offices of Robert S. Lewis, PC, as attorney to the Debtor.

Suffern International requires Lewis to:

   a. give the Debtor legal advice with respect to its powers and
      duties in the continued operation of the business and
      management of the property of the Debtor;

   b. take necessary action to void liens against the Debtor
      property;

   c. prepare, on behalf of the Debtor, necessary petitions,
      schedules, orders, pleadings and other legal papers; and

   d. perform all other legal services to the Debtor as debtors
      which may be necessary herein.

Lewis will be paid at the hourly rate of $400.

Lewis will be paid a retainer in the amount of $5,000, which
includes the filing fee.

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

Robert S. Lewis, partner of the Law Offices of Robert S. Lewis, PC,
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.

Lewis can be reached at:

     Robert S. Lewis, Esq.
     LAW OFFICES OF ROBERT S. LEWIS, PC
     53 Burd Street
     Nyack, NY 10960
     Tel: (845) 358-7100
     Fax: (845) 353-6943

            About Suffern International Equities, Inc.

Suffern International Equities Inc. is an investment company owned
by Simi Weintraub. Suffern has a fee simple interest in investment
property located at 1025 Route 17M, Blooming Grove, NY, valued at
$1,025,000.

Suffern International Equities Inc., based in Monsey, NY, filed a
Chapter 11 petition (Bankr. S.D.N.Y. Case No. 17-22349) on March 8,
2017.  The Hon. Robert D. Drain presides over the case. Robert S.
Lewis, Esq., at the Law Offices of Robert S. Lewis, PC, serves as
bankruptcy counsel.

In its petition, the Debtor estimated $1.02 million in assets and
$450,000 in liabilities. The petition was signed by Simi Weintraub,
president.


SUMMIT MATERIALS: S&P Raises CCR to 'BB-' on Better Credit Metrics
------------------------------------------------------------------
S&P Global Ratings said it raised its corporate credit rating on
Summit Materials LLC to 'BB-' from 'B+'.  The outlook is positive.

At the same time, S&P is raising its issue-level rating on the
company's senior secured credit facilities--including its term loan
due 2022--to 'BB+' from 'BB'.  The recovery rating remains '1',
reflecting our expectation of very high (90%-100%; rounded
estimate: 95%) recovery in the event of a payment default.

S&P is also raising its issue-level rating on Summit's senior
unsecured claims--including senior unsecured notes due 2022 and
senior unsecured notes due 2023--to 'BB-' from 'B' as a result of
revising S&P's recovery rating on the existing notes to '4' from
'5', reflecting its expectation of average (30%-50%; rounded
estimate: 35%) recovery in the event of a payment default.

"The positive outlook reflects our expectation for Summit to
experience organic growth in 2017 while maintaining unchanged
operating margins," said S&P Global Ratings credit analyst Pablo
Garces.  "We project Summit's EBITDA for 2017 to approach
$400 million and leverage to be approximately 3.8x.  In addition,
S&P expects interest coverage of more than 4x and liquidity to
remain adequate.  We expect the company to maintain leverage above
3x over the next 12 months on account of its acquisitive nature,
likely using operating cash flows to fund additional
acquisitions."

S&P would consider raising its rating on Summit in the next 12
months if it is able to achieve its operating performance goals for
2017 and sustains its leverage level below 4x through
better-than-expected performance on both an organic and a pro forma
basis, specifically if the company exceeded S&P's gross margin
expectation by 100 basis points or our revenue growth expectation
by approximately 5%.

S&P could revise Summit's outlook to stable if the company
maintained S&P Global Ratings-adjusted leverage above 4x over the
next 12 months, a level consistent with an aggressive financial
risk profile.  This could occur if pro forma revenues grew at 5% in
2017 or if margins contracted by 100 basis points or more over the
same time period.


SUNEDISON INC: Gamma Energy Buying Holding Company Shares
---------------------------------------------------------
SunEdison, Inc., and affiliates ask the U.S. Bankruptcy Court for
the Southern District of New York to authorize SunEdison Holdings
Corp.'s private sale and transfer of its shares in Stokes Marsh
Solar Holdco Ltd. ("Holding Company"), a company incorporated under
the laws of England and Wales, to Gamma Energy Limited, in exchange
for:

   (i) the cancellation of a GBP928,607 Performance Bond that is
secured under the DIP Facility;

  (ii) the release of approximately GBP20,000,000 of prepetition
unsecured guarantee obligations;

(iii) the release by the Buyer and its affiliates of all claims
and causes of action relating to the Project; and

  (iv) the Buyer will assume the approximately GBP14,000,000
Project Facility.

A hearing on the Motion is set for April 20, 2017 at 10:00 a.m.
(PET).  The objection deadline is April 19, 2017 at 4:00 p.m.
(PET).

The shares constitute 50.01% of the issued and outstanding shares
of the Holding Company.  The remaining 49.99% of the issued and
outstanding shares of the Holding Company are owned by the Buyer.
In turn, the Holding Company owns 100% of the issued and
outstanding shares ("Project Shares") of Stokes Marsh Solar Ltd.
("Project Company").  The Project Company owns a 15 MW photovoltaic
renewable energy project located in the U.K., known as the Stokes
Marsh project ("Project").

The respective rights and obligations of the Seller and the Buyer
with respect to their co-ownership of the Holding Company are set
forth in (i) that certain Shareholders Agreement, dated as of Nov.
6, 2014; and (ii) that certain Share Purchase Agreement, dated as
of Nov. 6, 2014 ("2014 SPA").  Among other things, the 2014 SPA
provides the Seller with the right to agree to sell 100% of the
shares of the Holding Company to third party purchasers, subject to
the Buyer's subsequent right to offer a price that is superior to
the offer received from the third party purchaser identified by the
Seller.

The Project Company has contracted with certain SunEdison entities
to provide operations and maintenance ("O&M") and engineering,
procurement and construction ("EPC") services.  Specifically, the
Project Company is party to (i) an Operation and Maintenance
Agreement dated April 14, 2015 ("O&M Agreement") with SunE
Greenfield Ltd. ("SunE Greenfield"), a non-Debtor affiliate of the
Debtors; and (ii) an Engineering, Procurement and Construction
Agreement dated April 14, 2015 ("EPC Agreement") with NVT Licenses,
LLC, a Debtor.  SunEdison, Inc. guaranteed SunE Greenfield's and
NVT's obligations under the O&M Agreement and the EPC Agreement in
the amounts of £1,370,371 and £18,572,136, respectively.  The
performance by NVT of its obligations under the EPC Agreement is
further secured by a Demand Warranty Bond, dated Oct. 29, 2015,
provided by Wells Fargo Bank, N.A., up to an aggregate amount of
GBP928,607 ("Performance Bond").  The Performance Bond is an
obligation under the Debtors' debtor-in-possession financing
facility ("DIP Facility").

The Project Company is borrower under a GBP13,975,000 bridge
financing facility ("Project Facility") with Bayerische Landesbank
("Project Lender").  The Project Shares and the assets of the
Project Company are pledged to the Project Lender as collateral
under the Project Facility.  The Project Facility was originally
due to mature in June 2016, but the Project Lender agreed to a
maturity extension through Dec. 31, 2016.  On Dec. 12, 2016, the
Project Lender delivered a notice of default to the Project
Company, alleging certain defaults under the Project Facility,
including for failure to comply with financial statements covenants
and defaults arising out of the Seller's chapter 11 proceedings.
Nevertheless, the Project Lender agreed to a further maturity
extension through Jan. 31, 2017.

Beginning in February 2017, the Project Lender agreed to a further
forbearance under the Project Facility in order to permit the
Project Company to retain an independent engineer to conduct a
performance test of the Project as set forth under the EPC
Agreement.  The independent engineer concluded the performance test
in late March 2017 and the testing resulted in liquidated damages
under the EPC Agreement of £263,279 due to the failure to achieve
the applicable performance ratios.  With the EPC testing complete,
the Project Lender has indicated that it expects the parties to
consummate the Sale Transaction as soon as possible or otherwise
will exercise its remedies, including foreclosure, under the
Project Facility.  Indeed, concern of imminent foreclosure has
resulted in the Buyer's offer to forego drawing on the Performance
Bond due to the liquidated damages for the Project's
underperformance.

At the time of entering into the 2014 SPA, it was intended that the
Seller's and the Buyer's interests in the Project would be sold to
TerraForm Power, Inc. shortly after interconnection, but disputes
between the Buyer and the Seller resulted in both parties serving
notices of default on the other demanding the transfer of the other
party's interest in the Project.  Litigation proceedings were also
commenced in the English High Court in which both parties sought
declarations as to the validity of the notices of default and
orders requiring the transfer of the other party's shares in the
Holding Company ("Litigation").  After several months, the Seller
and the Buyer agreed to stay the Litigation to allow for the
negotiation of the sale of their respective interests in the
Project.

In July 2016, the Buyer notified the Debtors that it intended to
purchase the Shares at an enterprise value of GBP16,122,585
pursuant to the terms of the Shareholders Agreement.  After giving
effect to the Project Facility, capital expenditures, and other
adjustments as set forth under the profit sharing mechanism of the
Shareholders Agreement, the Buyer's proposal would have resulted in
net cash proceeds to the Seller of GBP50.  Progress towards
completing a sale of the Shares thereafter stalled while the Seller
explored whether it could obtain greater net consideration for the
Shares than available through a sale to the Buyer.  Ultimately,
however, Buyer and Seller agreed to proceed with the Sale
Transaction on the terms and conditions set forth in the
Agreement.

In exchange for the Shares and the releases, the Debtors stand to
realize several benefits: (i) the cancellation of a GBP928,607
Performance Bond that is secured under the DIP Facility (if the
Sale Transaction is approved at the April 20, 2017 omnibus
hearing); (ii) the release of approximately GBP20,000,000 of
prepetition unsecured guarantee obligations; (iii) the release by
the Buyer and its affiliates of all claims and causes of action
relating to the Project; and (iv) the Buyer will assume the
approximately GBP14,000,000 Project Facility (through the Buyer's
acquisition of the Holding Company).  After giving effect to the
Project Facility, capital expenditures, and other adjustments as
set forth under the profit sharing mechanism of the Shareholders
Agreement, the Shares do not otherwise have positive value and
therefore only nominal cash consideration will be paid by the
Buyer.

As required by the Sale Guidelines, the Motion, the Agreement,
and/or the Sale Order contain these extraordinary provisions:

   a. Private Sale/No Competitive Bidding: The sale of the Shares
pursuant to the Agreement does not contemplate an auction or other
further competitive bidding process.

   b. Releases: The Agreement provides that the Debtors and its
affiliates waive and release claims it may have against the Buyer
and the Project Company in connection with the Project, as set
forth in more detail in the Agreement.

   c. No Good Faith Deposit: No good faith deposit is being
required of the Buyer.

   d. Sale Free and Clear: The Shares will be transferred free and
clear of all interests to the fullest extent permitted by
Bankruptcy Code section 363.

   e. Requested Finding as to Successor Liability: The Buyer
requests a finding that it is not and shall not be deemed a
successor to the Seller as a result of the consummation of the Sale
Transaction.

   f. Relief from Bankruptcy Rule 6004(h): The Seller seeks relief
from the 14-day stay imposed by Bankruptcy Rule 6004(h).

The Seller seeks to move forward with the Sale Transaction as a
private sale for several reasons.  First, the Shares and the
Project assets are subject to significant near-term risk of
foreclosure by the Project Lender as a result of existing defaults
under the Project Facility.  Indeed, to induce the Seller to seek
the Court's approval of the Sale Transaction as quickly as
possible, the Buyer has agreed to waive the Project Company's right
to draw on the Performance Bond in an amount of GBP263,279.
Second, the Debtors have previously conducted a marketing process
for the Shares that, on a gross proceeds or enterprise value basis,
resulted in offers for the Shares similar to the offer from the
Buyer.  Third, the Debtors have limited resources on the ground in
the UK to conduct any further marketing process and the carrying
costs to explore potential alternatives on the unique assets that
are the subject of the Motion does not make a remarketing and
negotiation process economically viable.  Therefore, the Debtors
believe that proceeding with a private sale to the Buyer best
preserves the value of estate assets.

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

        http://bankrupt.com/misc/SunEdison_2759_Sales.pdf

The prompt sale of the Shares is necessary to prevent a delay in
closing which could result in the foreclosure by the Project Lender
of the Project Shares or assets of the Project Company, rendering
the Shares valueless and depriving the Debtors' estates of the
benefits under the Sale Transaction.  Importantly, the Court's
approval of the Sale Transaction at the April Hearing will provide
direct benefit to the Debtors' estates and their stakeholders
because the Performance Bond (a DIP Facility obligation) will be
returned undrawn and cancelled.  Any delay will result in a
£263,279 draw on the Performance Bond due to liquidated damages
under the EPC Agreement.  Accordingly, the Debtors ask the Court to
approve the relief sought.

Time is of the essence in consummating the Sale Transaction, and
the Seller and the Buyer intend to close the Sale Transaction as
soon as reasonably practicable.  Accordingly, the Debtors ask that
the Court waives the 14-day stay imposed by Bankruptcy Rule
6004(h), as the exigent nature of the relief sought justifies
immediate relief.

The Purchaser can be reached at:

          Cesar Gonzalez, Director
          GAMMA ENERGY LTD.
          Woodwater House
          Pynes Hill
          Exeter, UK

The Purchaser is represented by:

          Lucille De Silva, Esq.
          Rachel Anthony, Esq.
          DENTONS UKMEA LLP
          One Fleet Place
          London, EC4M 7WS
          E-mail: lucille.desilva@dentons.com
                  rachel.anthony@dentons.com

                      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.


TCH-2 HOLDINGS: Moody's Cuts Rating on 1st Lien Secured Debt to B2
------------------------------------------------------------------
Moody's Investors Service downgraded TCH-2 Holdings, LLC's first
lien senior secured credit facilities to B2 from B1, consisting of
proposed amended and upsized $460 million first lien term loan due
2021 (including $385 million outstanding and $65 million
incremental term loan) and a $30 million revolving credit facility
due 2019. Moody's also affirmed the company's B3 Corporate Family
Rating (CFR) and B3-PD Probability of Default Rating as well as the
Caa2 rating on the second lien senior secured term loan due 2021.
The ratings outlook remains stable.

The rating action follows the announcement that TravelClick will
amend its senior secured credit facility and increase the first
lien term loan by $65 million. The proceeds from the incremental
term loan will be used to partially repay borrowings outstanding
under the company's existing second lien term loan due 2021.
Additionally, TravelClick is expected to re-price its first lien
term loan by reducing applicable margin rate by 50 basis points to
LIBOR+400 with a 1% floor.

The affirmation of TravelClick's B3 CFR reflects Moody's view that
the company's financial leverage will not be impacted by the
amendment of the credit agreement. TravelClick's debt-to-EBITDA
ratio (Moody's adjusted, net of capitalized software costs) is
estimated in the low 8.0 times range at December 31, 2016. The
proposed transaction is credit positive because of the estimated
$4-5 million of annual interest savings that will modestly improve
the company's free cash flow.

The downgrade of the first lien credit facility to B2 from B1
reflects the application of Moody's Loss Given Default Methodology
and the increased size of the first lien term loan reduce the loss
abortion provided by the smaller proportion of junior claims
including the second lien term loan, payables and operating
leases.

Moody's has taken the following rating actions on TCH-2 Holdings,
LLC:

-- Corporate Family Rating, affirmed at B3

-- Probability of Default Rating, affirmed at B3-PD

-- $30 million first lien senior secured revolving credit
    facility due 2019, downgraded to B2 (LGD3) from B1 (LGD3)

-- $395 million ($385 million outstanding and to be upsized by
    $65 million) first lien senior secured term loan due 2021,
    downgraded to B2 (LGD3) from B1 (LGD3)

-- $165 million ($100 million outstanding following close of
    transaction) second lien senior secured term loan due 2021,
    affirmed at Caa2 (LGD5)

-- Outlook, maintained at Stable

The ratings are subject to the execution of the transaction as
currently proposed and Moody's review of final documentation. The
instrument ratings are subject to change if the proposed capital
structured is modified.

RATINGS RATIONALE

TravelClick's B3 CFR reflects the company's high financial
leverage, estimated at 8.3 times at December 31, 2016 (Moody's
adjusted, including expensing all software development costs),
small scale relative to other B3-rated issuers in the business and
consumer services sector, as well as the cyclical and highly
competitive nature of the lodging industry (the company's end
market) and its reliance on certain strategic partners. Without the
adjustment for software development costs, debt-to-EBITDA (Moody's
adjusted) is still high, at 7.3 times as of December 31, 2016.
Positive rating consideration is given to favorable though
moderating lodging industry growth trends, TravelClick's leading
position in the hotel technology segment, its highly recurring
revenue model with strong renewal rates and a diverse customer base
consisting of a broad distribution of geographies -- notable for a
company of its size. Moody's assumes that the operating environment
will remain favorable, including moderate growth in the U.S.
economy and stable exchange rates. Moody's also expects
TravelClick's organic revenue growth at or above U.S. lodging
industry's revenue per available room (RevPar) growth of 1%-3% over
the next 12 months, and that the company will continue to seek
opportunistic acquisitions to supplement its organic growth. The
rating is further supported by Moody's expectation that the company
will maintain good liquidity.

The stable rating outlook reflects Moody's expectation that
TravelClick will continue to grow its revenue and earnings from new
and existing customers and gradually deleverage over time. Moody's
also estimates that the company will maintain good liquidity.

Ratings could be upgraded if TravelClick continues to grow EBITDA
and debt is reduced meaningfully, enabling the company to achieve
and maintain Moody's adjusted debt-to-EBITDA of below 5.5 times and
Moody's adjusted free cash flow to debt of 10%.

Ratings could be downgraded if the company experiences top-line and
earnings pressure such that Moody's adjusted debt-to-EBITDA
leverage remains elevated and Moody's adjusted
(EBITDA-Capex)/interest expense approaches 1.0 time, or if
TravelClick's operating margin or liquidity were to deteriorate.

The principal methodology used in these ratings was Business and
Consumer Service Industry published in October 2016.

TravelClick, headquartered in New York City, is a leading provider
of marketing and reservation services to independent and chain
hotels worldwide. TravelClick's offering include: (i) Business
Intelligence Solutions that provide customers with competitive
market date; (ii) Digital Marketing Solutions that enable customers
to market their properties directly to consumers and travel agents;
and (iii) Reservation Services which provide a web-based Central
Reservation System, including a web booking engine. The company
generated revenue of approximately 370 million for the last twelve
months ended December 31, 2016. The company has been majority owned
by Thoma Bravo since May 2014.



TECOSTAR HOLDINGS: Moody's Assigns B3 CFR; Outlook Stable
---------------------------------------------------------
Moody's Investors Service assigned a B3 Corporate Family Rating and
a B3-PD Probability of Default rating to TecoStar Holdings, Inc.
Moody's also assigned a B2 (LGD 3) rating to TecoStar's secured
first lien term loan. TecoStar will be the new borrowing entity for
Tecomet Inc. Both entities will be acquired by Charlesbank Capital
Partners. Moody's assigned a stable outlook to TecoStar. At the
same time, Moody's affirmed Tecomet's existing ratings and changed
Tecomet's rating outlook to stable from negative. Upon close,
Moody's will withdraw all ratings at Tecomet Inc. including its B3
CFR, its B2 (LGD 3) First Lien Term Loan and Caa2 (LGD 5) Second
Lien Term Loan ratings.

Ratings assigned:

TecoStar Holdings, Inc.

Corporate Family Rating at B3

Probability of Default Rating at B3-PD

$540 million Senior secured First Lien Term Loan at B2 (LGD 3)

The rating outlook is stable.

Ratings affirmed and to be withdrawn at close:

Tecomet Inc.

Corporate Family Rating at B3

Probability of Default Rating at B3-PD

Senior secured First Lien revolving credit facility at B2 (LGD3)

Senior secured First Lien Term Loan at B2 (LGD 3)

Senior secured Second Lien Term Loan at Caa2 (LGD5)

RATINGS RATIONALE

"Following this recapitalization, TecoStar's leverage will remain
very high," said Diana Lee, a Moody's Senior Credit Officer.
"However, Moody's expects it to experience an ongoing recovery in
orthopedic sales and stabilization in working capital needs,"
continued Lee. In addition, free cash flow in the coming year
should be stronger because there will be no more one-time expenses
associated with the integration of past acquisitions. TecoStar will
also benefit from additional net operating loss carryforwards
derived from this transaction to the extent that it generates
pre-tax income. Based on the new capital structure, proforma
debt/EBITDA is estimated to be in the mid-to-high 6.0 times range,
but Moody's anticipates that TecoStar will deleverage somewhat
through a combination of better earnings and debt reduction.

TecoStar's B3 Corporate Family Rating reflects the company's high
financial leverage, very high customer concentration, and business
risks associated with the outsource manufacturing business. These
risks include fluctuations in medical device customer demand --
driven in part by growth constraints in orthopedics -- and payment
terms that are less favorable than in prior years. These
constraints will continue to pressure profits and free cash flow.
The ratings are supported by the company's solid scale and market
position in the highly fragmented outsource manufacturing business,
and its relatively good margins.

The stable outlook reflects Moody's view that TecoStar will
continue to face very high customer concentration, high business
risk, and be very highly levered in the year ahead. The ratings
could be downgraded if TecoStar faces revenue and earnings
pressure, if liquidity deteriorates, or if the company engages in
debt-financed acquisitions or shareholder initiatives that increase
financial leverage. The ratings could be upgraded if the company
improves revenue growth and free cash flow. Additionally,
debt/EBITDA would need to be sustained below 5.5 times in order for
Moody's to consider an upgrade.

The principal methodology used in this rating was that for the
"Global Medical Product and Device Industry" published in October
2012.

Headquartered in Wilmington, Massachusetts, TecoStar Holdings, Inc.
performs contract manufacturing services, primarily for companies
within the medical device industry. Charlesbank Capital Partners
entered into a definitive agreement to acquire TecoStar from
Genstar Capital. Pro forma revenues are approximately $470 million.


TECOSTAR HOLDINGS: S&P Assigns 'B' CCR, Outlook Stable
------------------------------------------------------
S&P Global Ratings said that it had assigned its 'B' corporate
credit rating to orthopedics-focused contract manufacturer TecoStar
Holdings Inc.  The outlook is stable.

TecoStar is issuing a $540 million first-lien term loan and a $225
million second-lien term loan.  The company will also maintain a
$70 million asset-based (ABL) revolving credit facility (undrawn at
close).

At the same time, S&P assigned a 'B' issue-level rating and a '3'
recovery rating to TecoStar's first-lien term loan.  The '3'
recovery rating indicates expectations for meaningful (60%)
recovery in the event of a default.  S&P assigned a 'CCC+'
issue-level rating and a '6' recovery rating to TecoStar's
second-lien term loan.  The '6' recovery rating indicates
expectations for negligible (0%) recovery in a default.

In addition, S&P is affirming and subsequently withdrawing its 'B'
corporate credit rating on Tecomet Inc.  TecoStar Holdings Inc. is
the parent entity, issuer of the new debt, and will be the entity
issuing the financial statements.

TecoStar has limited market share in the highly fragmented contract
manufacturing arena for medical devices, but has greater scale than
most peers and maintains a leading position within its niche
orthopedic device manufacturing segment.  S&P's assessment of
business risk as weak reflects the highly fragmented and
competitive nature of the contract manufacturing industry, the
company's limited scale, high therapeutic concentration in
orthopedics, and significant customer concentration among the large
orthopedic original equipment manufacturers (OEMs).  The company
also offers manufacturing services for the aerospace and defense
sector (about 10% of revenues).

S&P views TecoStar's high therapeutic and customer concentration as
a significant weakness because almost half of the company's revenue
comes from orthopedic implants and related products. Moreover,
TecoStar's largest customer accounts for more than 20% of the
company's revenues and its five largest customers generate about
60% of its sales.

These weaknesses are only partially offset by TecoStar's leading
market position within its niche space and meaningful barriers to
entry in the form of high switching costs on existing product
contracts; specialized manufacturing requirements; large upfront
capital investments required for building, forging, and casting
capabilities; and the rigorous U.S. Food and Drug Administration
(FDA) approval requirements.  TecoStar also benefits from
moderately higher margins than peers, partly from strength in its
aerospace and defense segment.

TecoStar's larger scale compared with its closest competitors
positions it to benefit from the trend of OEM customers
consolidating their suppliers, which strengthens the company's
position in its addressable market.  Additionally, S&P believes OEM
customers prefer working with larger contract manufacturers to meet
their requirements for scale, quality, and international presence.
Nevertheless, the bargaining power in the industry remains
predominantly in the hands of OEMs, which dictate industry trends
and prices, and S&P estimates TecoStar's absolute market share will
remain relatively small within the broader medical device
outsourced manufacturing market.

S&P expects orthopedic-focused OEMs to face increasing price
pressure in coming years following the launch of the Centers for
Medicare and Medicaid first mandatory bundled payment initiative:
the Comprehensive Care for Joint Replacement (CJR) payment model in
April 2016.  This program provides both incentives and penalties to
encourage hospitals to reduce the total cost of care for joint
replacement procedures covered by Medicare while maintaining high
quality of care.  While S&P expects most of the pressure this
initiative places on hospitals to trickle down to post-acute-care
service providers, S&P expects medical device companies focused on
orthopedic implants may also be affected.

Moreover, although TecoStar may benefit from higher demand for
outsourced medical device manufacturing, S&P expects the increase
in volume would likely be at least partially offset by greater
pricing pressure.

TecoStar's organic revenue growth has exceeded the medical device
industry's mid- to-low-single-digit growth.  The company's growth
rate has been further enhanced by a steady pace of acquisitions,
revenue synergies (cross-selling) from those acquisitions, the
development of new product offerings, industry growth stemming from
an aging population, and a trend toward supplier consolidation
among the company's OEM customers.

S&P's assessment of financial risk is driven by TecoStar's
financial sponsor ownership and adjusted debt leverage of greater
than 5x.  The company will be controlled by a private equity
investor, Charlesbank Capital Partners, while the previous sponsor
will continue to own a minority stake.  S&P views the positive free
cash flow generation as a material strength in supporting the
rating.

The stable rating outlook on TecoStar reflects S&P's expectation
that despite moderate growth in revenue, EBITDA, and free cash
flow, the sponsor's financial policy will lead the company to
maintain adjusted debt leverage above 5.0x.

S&P could lower its rating if the company's operating performance
deteriorates significantly as a result of a loss of significant
number of contracts at one or more customers, or if the company
faced operational or reputational issues.  Such a scenario would
encompass either flat revenue growth coupled with 300 basis points
of EBITDA margin contraction.  Alternatively, S&P could lower the
rating if acquisitions materially exceeding its leverage
expectations lead to thin or negative free cash flow.

Although unlikely, S&P could consider a higher rating if the
company was to reduce and maintain debt leverage below 5x and
maintain FFO to debt above 12%.  Such an improvement could be
achieved if the company repaid around $200 million of outstanding
debt and providing S&P gained confidence that the company would
maintain those improved metrics on a sustained basis.


TEMPO ACQUISITION: S&P Assigns 'B' CCR; Outlook Stable
------------------------------------------------------
S&P Global Ratings assigned its 'B' corporate credit rating to
Lincolnshire, Ill.-based Tempo Acquisition LLC.  The outlook is
stable.

At the same time, S&P assigned its 'B' issue-level rating and '3'
recovery rating to the company's proposed $250 million secured
revolving credit facility due 2022 and $2,440 million term loan due
2024.  The '3' recovery rating indicates S&P's expectation for
meaningful recovery (50% to 70%; rounded estimate: 60%) in the
event of payment default.

S&P also assigned its 'CCC+' issue-level rating and '6' recovery
rating to the company's proposed $730 million senior unsecured
notes due 2025.  The '6' recovery rating indicates S&P's
expectation for negligible recovery (0% to 10%; rounded estimate:
0%) in the event of payment default.

The rating on Tempo reflects its high leverage, S&P's expectation
that debt to EBITDA will exceed 6x in 2017, its moderate scale and
strong position within growing outsourced employee services
markets, dependence on the continued success of Workday Inc. for a
growing portion of its revenue, and stable operating performance
prospects for 2017, with good revenue visibility from a high degree
of recurring service fee revenues.

The outlook is stable reflecting S&P's expectation that Tempo will
be able to support its debt burden with stable operations and
modest improvement in EBITDA margins primarily through productivity
improvement.  Despite the additional interest expense, S&P expects
Tempo will generate free cash flow of about $200 million over the
next year which could be used to pay down debt.

While unlikely, S&P could raise the rating if the company
successfully transitions to a stand-alone business, establishes a
new corporate identity, and reduces adjusted debt to EBITDA to the
5x area with a commitment to keep leverage below that level.

Although also unlikely, S&P could lower the rating over the next
year if the company's operating performance erodes or it adopts a
more aggressive financial policy, resulting in adjusted debt to
EBITDA remaining in the high-7x area or higher.


TENNANT CO: S&P Assigns 'BB' CCR; Outlook Stable
------------------------------------------------
S&P Global Ratings said that it has assigned its 'BB' corporate
credit rating to Minneapolis-based Tennant Co.  The outlook is
stable.

At the same time, S&P assigned its 'BB' issue-level rating and '4'
recovery rating to the company's proposed $300 million senior
unsecured notes due 2025.  The '4' recovery rating indicates S&P's
expectation for average (30%-50%; rounded estimate: 30%) recovery
in the event of a payment default.

The company plans to use the proceeds from these notes, along with
cash and the proceeds from a senior secured term loan, to purchase
IP Cleaning (in a transaction valued at EUR330 million) and
refinance its existing credit facilities.

"The 'BB' corporate credit rating reflects TNC's pro forma debt
leverage and its niche position in a fairly fragmented industry,"
said S&P Global credit analyst Christopher Corey.  TNC is a leading
designer and manufacturer of cleaning solutions and equipment.  S&P
expects that the company's leverage and margins will improve
modestly on contributions from the higher-margin IPC business and
organic revenue growth.  S&P anticipates that TNC's net adjusted
debt-to-EBITDA will be about 4x pro forma for the transaction and
expect that it will remain at or around this level through 2017.
TNC's operational performance in 2016 was underscored by its stable
organic performance, which was partially offset by divestitures and
the translational impact of the strong U.S. dollar.  In 2017, S&P
anticipates that the company's revenue will increase modestly due
to a combination of contributions from its recent acquisitions and
low single digit percent organic revenue growth.

The stable outlook on TNC reflects S&P's expectation that the
company will successfully integrate IPC, continue to operate
profitably, and generate sufficient free cash flow to enable some
debt reduction, which should allow it to maintain debt leverage of
about 4x by year-end 2017.  S&P also forecasts that TNC's revenue
will increase by the low single digit percent area in fiscal-year
2017 and anticipate that its margins will improve once it
integrates IPC's higher-margin business.

S&P could lower its ratings on TNC if its debt leverage
deteriorates significantly from S&P's expectations, with net
debt-to-EBITDA remaining well above 4x.  This could be caused by a
nearly 2% decline in its revenue and a 175 basis point (bps)
deterioration in its EBITDA margin from our forecast levels.  S&P
would also consider lowering our ratings if additional debt-funded
acquisitions and/or increased share repurchases lead the company to
sustain debt leverage of more than 4x.

While it is unlikely that S&P will raise its ratings on TNC over
the next 12 months, S&P could do so if Tennant reduces its leverage
below 3x and is committed to maintaining its leverage at that
level.  The company could accomplish this by reducing its total
debt beyond S&P's expectations or by achieving at least a 350 bps
improvement in its EBITDA margins, either by accelerating the
realization of synergies from its acquisitions or by significantly
improving its product mix.  In addition to improving its leverage,
TNC would also need to continue to improve its business risk
profile so that it will be more competitive with its higher-rated
peers.



THOMAS CARNS: Clarks Buying Las Vegas Property for $315K
--------------------------------------------------------
Thomas Leroy Carns asks the U.S. Bankruptcy Court for the District
of Nevada to authorize the sale of real property located at 1541
Tonada Way, Las Vegas, Nevada, to Brian and Heidi Clark for
$315,000.

The Debtor and the Buyers entered into Residential Offer and
Acceptance Agreement for the purchase of the Property.

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

     http://bankrupt.com/misc/Thomas_Carns_87_Sales.pdf

The sale of the Property will be made free and clear of these
recorded Internal Revenue liens: (i) lien recorded April 4, 2008 as
Instrument Number 20080404-001880; (ii) lien recorded Feb. 10, 2010
as Instrument Number 201002100004277; (iii) lien recorded March 19,
2013 as Instrument Number 201303190002377; (iv) lien recorded Nov.
18, 2013 as Instrument Number 201311180000763; and (v) lien
recorded Dec. 24, 2013 as Instrument Number 201312240004044,  all
in the office of the County recorder of Clark County Nevada.  Said
liens will be paid in accordance with the provisions of the
Debtor's confirmed Second Modified Plan of Reorganization dated
Jan. 27, 2015.

The existing mortgage in favor of Bank of America will be paid in
full from escrow as listed on the Preliminary Title Report, Exhibit
1.  All Internal Revenue liens, Instrument Numbers 20080404-001880,
201002100004277, 201303190002377, 201311180000763 and
201312240004044, will be paid in accordance with the provisions of
the Debtor's confirmed Second Modified Plan of Reorganization dated
Jan. 27, 2015.  Attorney's fees to Thomas E. Crowe Professional Law
Corp., in the amount of $4,000, will be paid from funds from the
sale of the house.

The Debtor's confirmed Plan allows unsecured creditors, Class 3, a
total payment of 10% or $3,329.  In this case, 10% is the lesser.


The Debtor will satisfy all unsecured debts from the funds received
from the sale of the Property.  The Debtor is paying 10% to
unsecured creditors based on his disposable income and projected 5
year cash flow.  The Debtor's financial condition has not improved
or changed since confirmation of this case.  The Modification of
the Plan to increase the dividend to unsecured creditors is
therefore not practical.  For the foregoing reasons, Debtor asks
that the Court exercises its discretion to grant the Debtor a
Chapter 11 discharge, subject to paying the value of secured claims
as stated in the Plan and subject to the filing of the Debtor's
Certificate of Compliance with Conditions Related to Entry of
Chapter 11 Individual Discharge.

The sale will result in payment of all commissions, fees, escrow
and title charges, and the existing mortgage, and the net balance,
due to the Debtor, will be turned over to the attorney for the
Debtor to be held in trust to be used to complete payment of the
Debtor's Plan obligations, including administrative, secured and
priority debt as required by the Debtor's confirmed Plan with any
excess funds to be turned over to the Debtor.

The Debtor will continue to timely file necessary operating reports
and pay quarterly fees under 28 U.S.C. Section 1930(a)(6) due to
the United States Trustee until the Debtor's case is
administratively closed, dismissed, converted to another chapter in
bankruptcy, or a final decree closing the case is entered.

The Debtor asks the Court to (i) approve the sale of the Property
to the Buyer in accordance with the Agreement; (ii) enter the
discharge and final decree closing the case; and (iii) grant such
other and further relief as the Court deems just and proper.

The Debtor asks that the Court waives the 14-day appeals process if
there is no objection to the sale.

Counsel for the Debtor:

          Thomas E. Crowe, ESQ.
          THOMAS E. CROWE PROFESSIONAL LAW CORP.
          2830 S. Jones Blvd. #3
          Las Vegas, NV 89146
          Telephone: (702) 794-0373
          E-mail: tcrowe@thomascrowelaw.com

Thomas Leroy Carns sought Chapter 11 protection (Bankr. D. Nev.
Case No. 14-13475) on May 16, 2014.  The case was confirmed on
April 7, 2015 and administratively closed on June 29, 2015.  The
Chapter 11 bankruptcy was reopened on March 24, 2017.


TOWN SPORTS: Atlas Fund III Reports 10.6% Stake as of April 7
-------------------------------------------------------------
As of April 7, 2017, PW Partners Atlas Fund III LP beneficially
owned directly 2,818,476 shares of common stock of Town Sports
International Holdings, Inc. and Patrick Walsh beneficially owned
directly 1,025,294 Shares (including 849,333 unvested restricted
Shares), constituting approximately 10.6% and 3.8%, respectively,
of the Shares outstanding.

Atlas Fund GP, as the general partner of Atlas Fund III, may be
deemed to beneficially own the 2,818,476 Shares directly
beneficially owned by Atlas Fund III, constituting approximately
10.6% of the Shares outstanding.

PW Capital Management, as the investment manager with respect to
Atlas Fund III, may be deemed to beneficially own the 2,818,476
Shares directly beneficially owned by Atlas Fund III, constituting
approximately 10.6% of the Shares outstanding.

Mr. Walsh, as the managing member and chief executive officer of
Atlas Fund GP and the Managing Member of PW Capital Management, may
be deemed to beneficially own the 2,818,476 Shares beneficially
owned by Atlas Fund GP and PW Capital Management, which, together
with the Shares he directly beneficially owns, constitutes an
aggregate of 3,843,770 Shares or approximately 14.4% of the Shares
outstanding.

Each of Atlas Fund III, Atlas Fund GP, PW Capital Management and
Mr. Walsh have shared power to vote or direct the vote of, and to
dispose or direct the disposition of, the Shares beneficially owned
directly by Atlas Fund III.

Mr. Walsh has the sole power to vote or direct the vote of, and to
dispose or direct the disposition of, 175,961 Shares beneficially
owned directly by him and the sole power to vote or direct the vote
of an additional 849,333 unvested restricted Shares beneficially
owned directly by him.

On March 8, 2017, Mr. Walsh received 26,000 restricted Shares in
his capacity as a director of the Company.  These restricted Shares
will vest in three equal annual installments commencing on March 8,
2018, the first anniversary of the grant date.  On
April 5, 2017, Atlas Fund III made a distribution of 632,060 Shares
to limited partners.

The aggregate percentage of Shares reported owned by each person
named herein is based upon 26,689,737 Shares outstanding as of
March 15, 2017, which is the total number of Shares outstanding as
reported in the Issuer's Schedule 14A filed with the Securities and
Exchange Commission on March 28, 2017.

A full-text copy of the regulatory filing is available at:

                    https://is.gd/sl8aCY

                      About Town Sports

New York-based Town Sports International Holdings, Inc. is one of
the leading owners and operators of fitness clubs in the Northeast
and mid-Atlantic regions of the United States and, through its
subsidiaries, operated 151 fitness clubs as of March 31, 2016,
comprising 104 New York Sports Clubs, 27 Boston Sports Clubs, 12
Washington Sports Clubs (one of which is partly-owned), five
Philadelphia Sports Clubs, and three clubs located in Switzerland,
and three BFX Studio locations.  In addition, the Company also has
one partly-owned club that operated under a different brand name in
Washington, D.C. as of March 31, 2016.  These clubs collectively
served approximately 553,000 members as of March 31, 2016.

Town Sports posted net income of $8.04 million for the year ended
Dec. 31, 2016, compared to net income of $21.15 million for the
year ended Dec. 31, 2015.  As of Dec. 31, 2016, Town Sports had
$235.87 million in total assets, $321.54 million in total
liabilities and $85.67 million total stockholders' deficit.

                        *    *    *

As reported by the TCR on March 14, 2016, Standard & Poor's Ratings
Services said it raised its corporate credit rating on Town Sports
International Holdings to 'CCC+' from 'SD'.

Town Sports carries a 'Caa2' corporate family rating from Moody's
Investors Service.


TRANSTAR HOLDING: Completes Restructuring, Exits Chapter 11
-----------------------------------------------------------
Transtar Holding Company, a distributor and manufacturer of
aftermarket automotive products, on April 12, 2017, disclosed that
it has emerged from Chapter 11 after successfully completing its
plan of reorganization, confirmed by the United States Bankruptcy
Court for the Southern District of New York.

The plan significantly improves Transtar's financial position,
de-leveraging the balance sheet by nearly $300 million.  The First
Lien term loan which was originally issued at $420 million is being
reduced to $200 million and the entire $170 million second lien
debt facility is being retired.  In addition, the Company has
entered into a new senior secured credit facility of $74 million
which will pay off the debtor-in-possession financing and provide
additional liquidity for Transtar to remain a highly-competitive
player in the industry.

"The Company's new, much stronger capital structure provides the
flexibility we need to pursue our growth objectives, and positions
Transtar for long term success," said Edward H. Orzetti, Chief
Executive Officer of Transtar.  "In addition, we are extremely
pleased that the plan we put forward will allow us to pay in full
all creditors who continue to do business with Transtar.
Maintaining this priority throughout the process clearly
demonstrates how much we value our suppliers and business
partners."

"The Board has confidence in Transtar management and the go-forward
plan for the business, and is excited about the Company's future,"
said Timothy Lavelle, member of the Transtar Board of Directors.

"I want to sincerely thank Transtar's suppliers, business partners
and our customers for their patience and collaboration through this
process," added Mr. Orzetti.  "Most of all, I want to thank our
associates for their hard work, dedication and perseverance. We
could not have achieved this without them, and I know they will
continue to drive our success as we enter this new stage of
Transtar's journey."

Jones Day LLP served as legal counsel, Ducera Partners served as
investment banker and FTI Consulting, Inc. served as restructuring
advisor to Transtar.

                 About Transtar Holding Company

Headquartered in Cleveland, Ohio, Transtar Holding Company
manufactures and distributes aftermarket driveline Replacement
parts and components to the transmission repair and remanufacturing
market.  It also supplies autobody refinishing products and
manufactures air conditioning, cooling and power steering
assemblies and components.

Founded in 1975, Transtar maintains over 70 local branch locations,
four manufacturing and production facilities (in Alma, Michigan;
Brighton, Michigan; Cookeville, Tennessee; and Ferris, Texas), and
four regional distribution centers throughout the United States,
Canada and Puerto Rico.

On Dec. 21, 2010, the Company was acquired from Linsalata Capital
Partners by current majority equity holder Friedman Fleischer &
Lowe LLC. The acquisition was financed with $425 million of senior
secured credit facilities.

As of the Petition Date, the Company employs approximately 2,000
full-time and 50 part-time employees in the United States, and
approximately 100 full-time employees in Canada and Puerto Rico.

DACCO Transmission Parts (NY), Inc. and 46 affiliated debtors,
including Transtar Holding Company, filed chapter 11 petitions
(Bankr. S.D.N.Y. Case Nos. 16-13245 to 16-13291) on Nov. 20, 2016.
The petitions were signed by Joseph Santangelo, authorized
signatory. The cases are pending before Judge Mary Kay Vyskocil,
and the Debtors have requested that their cases be jointly
administered under Case No.16-13245.

The Debtors estimated assets and liabilities at $500 million to $1
billion at the time of the filing.

The Debtors tapped Rachel C. Strickland, Esq., Christopher S.
Koenig, Esq., Debra C. McElligott, Esq., and Jennifer J. Hardy,
Esq., at Willkie Farr & Gallagher LLP as attorneys.  Citing
potential conflicts, DACCO Transmission has hired Jones Day as its
new legal counsel to replace Willkie Farr. The Debtors also have
hired FTI Consulting, Inc. as restructuring and financial advisors,
Ducera Partners LLC as financial advisors and investment banker and
Prime Clerk LLC as claims, noticing and solicitation agent.


TUTOR PERINI: Moody's Rates New $500MM Sr. Unsecured Notes B1
-------------------------------------------------------------
Moody's Investors Service has assigned a B1 rating to Tutor Perini
Corporation's proposed $500 million senior unsecured notes due
2025. The company plans to use the proceeds from the note offering
along with modest borrowings under a new revolving credit facility,
to redeem its outstanding 7.625% Senior Notes due November 2018, to
pay off its existing term loan and existing revolver and to pay
related transaction fees and expenses related to the proposed
refinancing. This refinancing will extend the company's nearest
debt maturity to 2021 from 2018 and will result in annual cash
interest savings of about $4 million. Tutor Perini's Ba3 corporate
family rating, Ba3-PD probability of default rating, the B1 rating
on its existing senior unsecured notes, its Speculative Grade
Liquidity Rating of SGL-3 and its negative ratings outlook remain
unchanged. The rating on the existing senior unsecured notes will
be withdrawn once the refinancing is completed.

Assignments:

Issuer: Tutor Perini Corporation

-- Senior unsecured notes due 2025, assigned B1 (LGD 4)

RATINGS RATIONALE

Tutor Perini's Ba3 corporate family rating is supported by its
meaningful scale, good market position, diversity across a number
of US non-residential building and civil infrastructure
construction markets, and its near term revenue visibility due to
recent favorable booking trends. The rating also reflects Tutor's
somewhat elevated leverage and moderate interest coverage, its
relatively thin margins, inconsistent free cash flow generation,
high level of unbilled receivables and significant exposure to
fixed-price construction contracts. The company is also exposed to
contingent risks associated with periodic contract disputes and has
a liquidity profile that provides only modest cushion against
unforeseen shocks.

Tutor Perini's operating performance deteriorated substantially in
2015 due to project execution issues, lower than expected project
recoveries, project delays and litigation charges. As a result, it
produced adjusted EBITDA of only $198 million in 2015 versus $328
million in 2014. This led to a substantial deterioration in credit
metrics with its adjusted leverage ratio (Debt/EBITDA) rising to
6.5x from 3.8x and its interest coverage ratio (EBITA/Interest
Expense) declining to 2.1x from 4.3x. However, its operating
performance improved substantially in 2016 due to better project
execution, the restart of previously delayed projects, and changes
to key management personnel in a division that had billing
inefficiencies and lower than expected recoveries. As a result, its
adjusted EBITDA rose dramatically to $323 million and its credit
metrics returned to levels more commensurate with its Ba3 rating.
Its leverage ratio declined to 3.9x and its interest coverage ratio
rose to 2.8x. Moody's expects Tutor Perini's operating performance
to improve modestly in 2017 supported by increased nonresidential
and infrastructure construction spending.

Tutor Perini's SGL-3 liquidity rating reflects it's adequate, but
somewhat limited liquidity based on the risks inherent in the
engineering & construction sector. However, its liquidity position
strengthened in 2016 as the company generated a material amount of
free cash flow for the first time in the past 9 years. This was
attributable to its focus on reducing its elevated level of
unbilled receivables, which had risen by more than 100% over the
prior 4 years. The company had an unrestricted cash balance of $146
million as of December 2016, but this included about $97 million of
its portion of joint venture cash balances that are only available
for joint venture-related uses. The company also had $147 million
of availability under its $300 million committed bank credit
facility due May 2018, which had $153 million of borrowings
outstanding.

The company plans to establish a new $350 million revolving credit
facility that matures in March 2022 as part of its refinancing.
Tutor's borrowing availability will increase by about $130 million
since revolver borrowings will be paid down with a portion of the
proceeds of the proposed $500 million note offering. The new credit
agreement includes a maximum net leverage ratio covenant of 4.0x
with step downs and a minimum fixed charge coverage ratio of 1.25x.
The company reported a total leverage ratio of 3.0x and a fixed
charge coverage ratio of 2.0x for the trailing 12 months ended
December 2016. These metrics are expected to modestly improve in
2017.

The negative ratings outlook reflects the risk that Tutor Perini's
operating results and credit metrics do not remain at a level that
is commensurate with its current rating in the near term due to
project execution or cash collection issues. Tutor's outlook could
return to stable if it completes the proposed refinancing and
strengthens its liquidity position while its adjusted leverage
ratio (Debt/EBITDA) remains below 4.5x and its adjusted interest
coverage ratio (EBITA/Interest Expense) remains above 2.25x in
2017.

Upward pressure on Tutor's ratings is unlikely in the intermediate
term given its recent operating issues, somewhat weak liquidity
position and its exposure to competitive industry dynamics and
fixed price contracts. Positive rating pressure could develop if
the company strengthens its liquidity, reduces its unbilled
receivables balance, its leverage ratio declines below 3.0x and its
interest coverage ratio rises above 3.0x.

Tutor Perini could face a downgrade if consolidated EBITA margins
decline to below 4.0%, Debt/EBITDA rises above 4.0x and
EBITA/Interest Expense declines below 2.0x on a sustained basis.

The principal methodology used in this rating was Construction
Industry published in March 2017.

Tutor Perini Corporation is headquartered in Los Angeles,
California and provides general contracting, construction
management and design-build services to public and private
customers primarily in the United States. Tutor Perini generated
revenues of $5.0 billion for the trailing twelve months ended
December 31, 2016 and its backlog was $6.2 billion. The company
reports its results in three segments: Civil (33% of LTM revenue;
43% of backlog) is engaged in public works construction including
the repair, replacement and reconstruction of highways, bridges and
mass transit systems; Building (42%; 32%), which handles large
projects in the hospitality and gaming, sports and entertainment,
education, transportation and healthcare markets; Specialty
Contractors (25%; 25%) provides mechanical, electrical, plumbing
and heating installation services.


TUTOR PERINI: S&P Assigns 'BB-' Rating on New $500MM Unsec. Notes
-----------------------------------------------------------------
S&P Global Ratings assigned its 'BB-' issue-level rating and '3'
recovery rating to Tutor Perini Corp.'s proposed $500 million
senior unsecured notes due 2025.  The '3' recovery rating indicates
S&P's expectation for meaningful (50%-70%; rounded estimate: 50%)
recovery in a payment default scenario.

At the same time, S&P affirmed its 'B' issue-level rating on Tutor
Perini's $200 million convertible notes due 2021.  The '6' recovery
rating remains unchanged, indicating S&P's expectation for
negligible recovery (0%-10%; rounded estimate: 0%) in the event of
a payment default.  The convertible notes do not benefit from a
guarantee and are, in S&P's view, structurally subordinated to the
company's proposed $500 million senior unsecured notes, which will
guaranteed by Tutor Perini's subsidiaries.

The company anticipates that it will use the proceeds from the new
$500 million unsecured notes, together with borrowings from its new
revolving credit facility, to repurchase any and all of its
outstanding $300 million senior unsecured notes due 2018 and pay
off its existing term loan and revolver.  S&P plans to withdraw its
ratings on the $300 million senior unsecured notes when the
transaction is finalized.

The refinancing transaction will not significantly alter the
company's credit metrics, therefore all of S&P's other ratings on
Tutor Perini, including S&P's 'BB-' corporate credit rating, remain
unchanged.

                        RECOVERY ANALYSIS

Key analytical factors:

   -- S&P's simulated default scenario assumes a payment default
      in 2021 following a significant decline in commercial
      construction, heightened competitive pressures on government

      contracts, and cost overruns on the company's fixed-price
      contracts that hurt its revenue and cash flows.

   -- S&P's analysis further assumes that the revolver is 85%
      drawn at default and LIBOR increases to 250 basis points
      (bps) by 2021.

   -- S&P has valued the company on a going concern basis using a
      5x multiple of its projected emergence EBITDA.

Simulated default and valuation assumptions:

   -- Simulated year of default: 2021
   -- EBITDA at emergence: $145 million
   -- Implied enterprise value multiple: 5x

Simplified waterfall:

   -- Net enterprise value at emergence: $690 million
   -- Valuation split (obligors/nonobligors): 100%/0%
   -- Priority claims: $107 million
   -- Collateral value available to creditors after priority
      claims: $583 million
   -- Secured first-lien debt claims: $309 million
      -- Recovery expectations: Not applicable
   -- Total value available to unsecured claims: $274 million
   -- Unsecured debt claims: $515 million
      -- Recovery expectations: 50%-70% (rounded estimate: 50%)
   -- Total value available to subordinated debt: $0
   -- Subordinated debt claims: $203 million
      -- Recovery expectations: 0%-10% (rounded estimate: 0%)

Note: All debt amounts include six months of prepetition interest.

RATINGS LIST

Tutor Perini Corp.
Corporate Credit Rating           BB-/Negative/--

New Ratings

Tutor Perini Corp.
$500M Snr Unsecd Nts Due 2025     BB-
  Recovery Rating                  3(50%)

Ratings Affirmed

Tutor Perini Corp.
Senior Unsecured
$200M Convertible Nts Due 2021    B
  Recovery Rating                  6(0%)



UNILIFE CORP: Files for Chapter 11 to Restructure or Sell
---------------------------------------------------------
Unilife Corporation on April 12, 2017, disclosed that it has
commenced a formal proceeding to restructure its balance sheet or
to sell its assets as a going concern in order to better position
the business for the future.  To facilitate this restructuring or
sale, the Company filed voluntary petitions under chapter 11 of the
U.S. Bankruptcy Code in the United States Bankruptcy Court for the
District of Delaware (the "Court").  Unilife's foreign affiliates
in Australia are not included in the filing but are expected to be
included in the restructuring or sale.  Unilife's operations will
remain ongoing during the chapter 11 process.

The Company has obtained a commitment for a $7 million
debtor-in-possession ("DIP") financing facility underwritten by an
affiliate of OrbiMed Advisors.  Subject to Court approval, this DIP
financing, combined with the Company's cash from operations, is
expected to provide sufficient liquidity during the chapter 11
cases to support the company's continuing business operations and
minimize disruption.

"We have conducted an extensive review of alternatives to address
Unilife's capital structure, and we believe pursuing a balance
sheet restructuring or sale through chapter 11 is the best path
forward at this time," said John Ryan, Chief Executive Officer of
Unilife.  "We expect that restructuring Unilife's balance sheet or
the sale of its assets as a going concern through the chapter 11
process will best position Unilife's business for future success."

As part of Unilife's comprehensive assessment of options to address
its capital structure, the company, in consultation with its
financial and legal advisors, has determined to simultaneously
pursue both a balance sheet restructuring of its debt and equity
and a going concern sale of its assets.

"This is a critical step in our ongoing transformation to a
successful wearable injector-focused business. Unilife's current
capital structure was put in place to support our business model as
a diffuse drug delivery system company, and our business has
evolved significantly as we have focused on our wearable injector
technology.  Now, in light of the terms of the company's debt
obligations and its inability to continue to finance the business
outside of bankruptcy, we need to restructure the company's debt
and equity or sell the assets as a going concern," continued Mr.
Ryan.

"We are fortunate to have a world-class group of employees focused
on developing our industry-leading wearable injectors, and we are
confident that our business can emerge from this process ready to
focus on delivering for our customers and their patients.  We are
keenly focused on minimizing disruption to our customers, partners,
and employees and do not expect to experience any material
disruptions during the chapter 11 proceedings."  

Contemporaneously with the filing of the voluntary petitions, the
Company filed a number of "first-day" motions with the Court
designed to facilitate a smooth transition into chapter 11 and
minimize any business disruption.  Among other things, the motions
request authorization to obtain financing to continue certain
customer and partner programs, and to honor certain employee
compensation and benefit obligations.

SSG Capital Advisors, LLC is the Company's restructuring advisor
and M&A investment banker.  Cozen O'Connor is the Company's
restructuring counsel and Duane Morris LLP is the Company's
corporate counsel.

                    About Unilife Corporation

Unilife Corporation -- http://www.unilife.com-- is a U.S.-based
developer and commercial supplier of injectable drug delivery
systems.  Unilife has a portfolio of innovative, differentiated
products with a primary focus on wearable injectors.  Products
within each platform are customizable to address specific customer,
drug and patient requirements.


UNIQUE VENTURES: Trustee Hires McDonald Hopkins as Special Counsel
------------------------------------------------------------------
M. Colette Gibbons, the Chapter 11 Trustee of Unique Ventures
Group, LLC, seeks authority from the U.S. Bankruptcy Court for the
Western District of Pennsylvania to employ McDonald Hopkins LLC, as
special counsel to the Trustee.

The Trustee requires McDonald Hopkins to:

   (a) work with the Trustee on the Debtor's cash flow and
       budgetary matters and if necessary, assist the Trustee in
       obtaining debtor-in-possession financing;

   (b) assist and advise the Trustee on in reviewing and
       analyzing a potential sales of substantially all of the
       Debtor's assets;

   (c) assist the Trustee in formulating a strategy for a
       potential sales of substantially all of the Debtor's
       assets;

   (d) assist the Trustee in identifying, screening and
       contacting potential transaction partners for any
       potential sales;

   (e) work with the Trustee in reviewing the terms of any
       proposed sales and in evaluating alternative proposals for
       any such transactions;

   (f) draft and negotiate all documents relating to any proposed
       sales of the Debtor's assets;

   (g) review and advise the Trustee on all franchise-related
       issues involving the Debtor's operations;

   (h) advise and assist the Trustee and its other professionals
       with the development, structuring, negotiation and
       implementation of any sales of substantially all of the
       Debtor's assets;

   (i) attend meetings, calls and render advice with respect to
       matters in the Bankruptcy Case, and advise the Trustee on
       sale, financing and franchise matters; and

   (j) perform any other tasks requested by the Trustee relating
       to any other sale, franchise or financing issues that
       arise in the chapter 11 case.

McDonald will be paid at these hourly rates:

     Scott N. Opincar, Member            $475
     Michael J. Kaczka, Member           $445
     Christal L. Contini, Member         $350
     Maria G. Carr, Associate            $275
     Paralegals                          $95-$290
     Law Clerks                          $45-$70

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

Scott N. Opincar, member of McDonald Hopkins 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 (a) is not creditors,
equity security holders or insiders of the Debtor; (b) has not
been, within two years before the date of the filing of the
Debtor's chapter 11 petition, directors, officers or employees of
the Debtor; and (c) does not have an interest materially adverse to
the interest of the estate or of any class of creditors or equity
security holders, by reason of any direct or indirect relationship
to, connection with, or interest in, the Debtor, or for any other
reason.

McDonald can be reached at:

     Scott N. Opincar, Esq.
     MCDONALD HOPKINS LLC
     600 Superior Avenue, East, Suite 2100
     Cleveland, OH 44114-2653
     Tel: (216) 348-5400
     Fax: (216) 348-5474
     E-mail: sopincar@mcdonaldhopkins.com

                   About Unique Ventures Group, LLC

Unique Ventures Group, LLC, based in Pittsburgh, PA, filed a
Chapter 11 petition (Bankr. W.D. Pa. Case No. 17-20526) on February
13, 2017. Unique Ventures owns 28 Perkins Restaurant & Bakery
locations in Pennsylvania and Ohio. Unique may have an interest in
10 Burger Kings, all in Ohio, through a related entity, according
to a Pittsburgh Business Times report.

The Hon. Thomas P. Agresti presides over the Chapter 11 case. In
its petition, the Debtor estimated $10 million to $50 million in
both assets and liabilities. The petition was signed by Eric E.
Bononi, receiver, CEO and CRO.

Unique Ventures has hired Leech Tishman Fuscaldo & Lampl, LLC and
RudovLaw as counsel. It has also hired Scott M. Hare, Attorney at
Law, to provide legal advice on litigation-related issues.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on March 2, 2017,
appointed seven creditors to serve on the official committee of
unsecured creditors in the Chapter 11 case of Unique Ventures
Group, LLC. The committee members are: (1) 3D Acquisitions, LP; (2)
Perkins & Marie Callenders, LLC; (3) Osterberg Refrigeration, Inc.;
(4) T & D Landscape & Lawn Care, Inc.; (5) Cintas Corporation; (6)
Access Point Inc.; and (7) Thomas Quality Cleaning. The Committee
has hired Whiteford Taylor & Preston, as counsel, Albert's Capital
Services, LLC as financial advisor. The Committee retained Albert's
Capital Services, LLC as financial advisor.

The Acting United States Trustee has sought appointment of M.
Colette Gibbons, Esq., as the Chapter 11 Trustee for Unique
Ventures Group.  The Trustee has hired McDonald Hopkins LLC, as
special counsel.


UNITED CHARTER: Case Summary & 6 Unsecured Creditors
----------------------------------------------------
Debtor: United Charter LLC
        598 London Street
        San Francisco, CA 94112

About the Debtor: United Charter owns certain properties in
Stockton, California.

Case No.: 17-22347

Chapter 11 Petition Date: April 7, 2017

Court: United States Bankruptcy Court
       Eastern District of California (Sacramento)

Judge: Hon. Ronald H. Sargis

Debtor's Counsel: Jeffrey J. Goodrich, Esq.
                  GOODRICH & ASSOCIATES
                  350 Bon Air Center #335
                  Greenbrae, CA 94904
                  Tel: 415-925-8630
                  E-mail: goodrich4bk@gmail.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Raymond Zhang, managing member.

A copy of the Debtor's list of six unsecured creditors is available
for free at http://bankrupt.com/misc/caeb17-22347.pdf


UNITED ROAD: Committee Tries to Block Cash Collateral Use
---------------------------------------------------------
The Official Committee of Unsecured Creditors filed with the U.S.
Bankruptcy Court for the District of Delaware an objection to
United Road Towing, Inc., and affiliates' use of cash collateral of
prepetition term lender Medley Capital Corporation.

On March 8, 2017, the Court entered the an interim Medley cash
collateral order, which approved, on a final basis and after
substantial negotiations with the Committee, the Debtors' request
to enter into a $35,250,000 superpriority, senior secured, priming
debtor-in-possession financing with Wells Fargo Bank, National
Association.  The Committee negotiated several concessions from
Wells for the benefit of the estates.

Left unresolved were multiple issues concerning the adequate
protection package and other protections in the Motion sought by
Medley, the second lien prepetition lender, insider, and equity
holder of the Debtors.  The Committee objects to several aspects of
the proposed final cash collateral relief in the Motion as to
Medley because Medley is not providing any financing to the
Debtors, Medley is required to consent to cash collateral usage by
the terms of an intercreditor agreement and Medley has so
consented, and Medley's collateral value would likely be devastated
in the event the Debtors could not operate their businesses in the
ordinary course.  Medley is simply riding the coattails of Wells
under the parties' Intercreditor Agreement, yet it is demanding an
onerous adequate protection package and a host of various
protections that are not appropriate in these circumstances.  Under
the Intercreditor Agreement, Medley "unconditionally" consented to
cash collateral use and agreed that it would not object to the DIP
financing and agreed to subordinate its liens.

The unresolved open issues with Medley are defined, in part, as the
"UCC-Prepetition Term Lender Matters" under the Interim Medley Cash
Collateral Order and are summarized as follows:

     a. whether Medley can seek immediate reimbursement of its
        attorney's fees and costs from the estates as additional
        adequate protection instead of having to wait until a
        determination that it is oversecured and entitled to the
        fees under Section 506(c) and whether Medley should be
        granted the right to collect the fees and costs as
        adequate protection (even if it is undersecured);

     b. whether there should be any Challenge Period deadline,
        Committee Investigation Cap, and waivers and releases in
        favor of Medley, whether the Committee should be granted
        automatic standing to pursue a Challenge Proceeding;

     c. whether the Committee Investigation Cap should apply to
        Medley;

     d. whether there should be a Section 506(c) waiver as to
        Medley;

     e. whether there should be a section 552(b) "equities of the
        case" exception waiver as to Medley;

     f. whether Medley's right to credit bid in connection with
        the sale of the Debtors' assets should be determined as
        part of the cash collateral process; and

     g. the allocation of funds used to pay accruals incurred
        during the Debtors' pre-sale closing operations.

The Debtors underwent a debt restructuring and change of control in
2014.  The result was (i) a first lien credit facility extended by
Wells, of which $13.8 million remains outstanding, plus $6.1
million of undrawn letters of credit, and (ii) a second lien credit
facility extended by Medley of which $19.365 million is
outstanding.  As part of the 2014 restructuring, Medley also became
an insider and equity holder of the Debtors.  

The Committee is still in the early stages of its investigation,
having provided discovery requests on the Debtors and Medley on
March 10, 2017, and requested deposition dates in late March.  It
would be detrimental to the estates and severely tie the
Committee's hands if the Court were to grant the full scope of
protections sought be Medley on a final basis without first giving
the Committee the chance to conduct and full and fair investigation
of Medley's prepetition acts.  The Committee does not yet know the
level of control exerted by Medley prepetition on the Debtors and
whether there are any claims against Medley for recharacterization
or equitable subordination.

Medley is not entitled to relief beyond adequate protection for any
diminution of value.  As the prepetition lender, insider, and
equity holder of the Debtors, Medley should not be exempt from
investigation and there is no basis for placing Medley in any
better position than any other shareholder, insider, or creditor of
these estates.
A copy of the Objection is available at:

          http://bankrupt.com/misc/deb17-10249-212.pdf

                   About United Road Towing

Headquartered in Mokena, Illinois, United Road Towing, Inc. dba
Good Buy Auto Auction, UR Vehicle Management Solutions, Quality
Towing, United Road Vehicle Management Solutions, and dba United
Road Towing-San Antonio -- and its affiliates provide towing,
recovery, impound, and vehicle management solutions services to
both the private and public sector. Through a portfolio of local
and regional brands operating across 10 different regions in eight
different states, the Company dispatches approximately 500,000
tows, manage over 200,000 impounds and sell over 38,000 vehicles
annually across the U.S.

United Road Towing, Inc., filed for Chapter 11 bankruptcy
protection (Bankr. D. Del. Case No. 17-10249) on Feb. 6, 2017.

These affiliates filed separate Chapter 11 bankruptcy petitions on
the same day: URT Holdings, Inc. (Bankr. D. Del. Case No.
17-10250), City Towing, Inc. (Bankr. D. Del. Case No. 17-10251),
URS West, Inc. (Bankr. D. Del. Case No. 17-10252), Bill & Wag's,
Inc. (Bankr. D. Del. Case No. 17-10253), Export Enterprises of
Massachusetts, Inc. (Bankr. D. Del. Case No. 17-10254), Pat's
Towing, Inc. (Bankr. D. Del. Case No. 17-10255), Keystone Towing,
Inc. (Bankr. D. Del. Case No. 17-10256), Ross Baker Towing, Inc.
(Bankr. D. Del. Case No. 17-10257), URT Texas, Inc. (Bankr. D.
Del. Case No. 17-10258), Mart Caudle Corporation (Bankr. D. Del.
Case No. 17-10259), Signature Towing, Inc. (Bankr. D. Del. Case No.
17-10260), WHW Transport, Inc. (Bankr. D. Del. Case No. 17-10261),
URS Southeast, Inc. (Bankr. D. Del. Case No. 17-10262), URS
Northeast, Inc. (Bankr. D. Del. Case No. 17-10263), URS Southwest,
Inc. (Bankr. D. Del. Case No. 17-10264), Fast Towing, Inc. (Bankr.
D. Del. Case No. 17-10265), E&R Towing and Garage, Inc. (Bankr. D.
Del. Case No. 17-10266), Sunrise Towing, Inc. (Bankr. D. Del. Case
No. 17-10267), Ken Lehman Enterprises, Inc. (Bankr. D. Del. Case
No. 17-10268), United Road Towing of South Florida, Inc. (Bankr. D.
Del. Case No. 17-10269), Rapid Recovery Incorporated (Bankr. D.
Del. Case No. 17-10270), United Road Towing Services, Inc. (Bankr.
D. Del. Case No. 17-10271), Arri Brothers, Inc. (Bankr. D. Del.
Case No. 17-10272), Rancho Del Oro Companies, Inc. (Bankr. D. Del.
Case No. 17-10273), CSCBD, Inc. (Bankr. D. Del. Case No. 17-10274),
UR VMS, LLC (Bankr. D. Del. Case No. 17-10275), URS Leasing, Inc.
(Bankr. D. Del. Case No. 17-10276), and UR Vehicle Management
Solutions, Inc. (Bankr. D. Del. Case No. 17-10277).

The petitions were signed by Michael Mahar, chief financial
officer.

Judge Laurie Selber Silverstein presides over the case.

The Debtors estimated assets of between $10 million and $50
million and debt between $50 million and $100 million.

Daniel J. McGuire, Esq., Grace D. D'Arcy, Esq., and Carrie V.
Hardman, Esq., at Winston & Strawn LLP, serve as Debtors' general
counsel.

M. Blake Cleary, Esq., Ryan M. Bartley, Esq., and Andrew
Magaziner, Esq., at Young Conaway Stargatt & Taylor, LLP, serve as
the Debtors' Delaware counsel.

Getzler Henrich & Associates LLC is the Debtors' financial
advisor.

SSG Advisors LLC is the Debtors' investment banker.

Rust Consulting/Omni Bankruptcy is the Debtors' noticing, claims
and balloting agent.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on Feb. 16,
2017, appointed five creditors to serve on the official committee
of unsecured creditors appointed in the Chapter 11 cases of United
Road Towing, Inc., and its affiliates. The Committee has hired
Pachulski Stang Ziel & Jones LLP as counsel, and Gavin/Solmonese
LLC as financial advisor.


VIACOM INC: EPIX Sale No Impact on Fitch's BB+ Debentures Rating
----------------------------------------------------------------
Viacom Inc. and Lions Gate Entertainment Corp. announced the joint
sale of their stakes in premium cable network EPIX to partner
Metro-Goldwyn-Mayer (MGM) for $1.032 billion on April 5. Viacom and
Lionsgate currently own 49.76% and 31.15% equity interests
respectively in EPIX, with MGM owning 19.09%. The transaction,
anticipated to close in April, is subject to regulatory approval.
Concurrent with the sale announcement, Viacom also signed a
multi-year output deal with EPIX guaranteeing the distribution of
Paramount films to EPIX in the pay-one window.

Fitch expects that Viacom will receive $634 million for its equity
interest in EPIX and will use the after-tax proceeds to reduce
debt. The sale of its EPIX stake follows Viacom's February 2017
issuance of $1.3 billion in junior subordinated debt that targeted
the retirement of near-term maturities and modestly reduced
leverage due to Fitch's 50% equity treatment of this type of hybrid
security. Fitch estimates that these actions taken together will
reduce Viacom's gross leverage to approximately 3.8x down from 4.2x
for the trailing-12-month (TTM) period ended Dec. 2016. Fitch notes
that there is no financial impact because of the EPIX stake
divestiture as Viacom accounted for EPIX as an equity method
investment and EPIX's results were not consolidated in Viacom's
operating results.

Additionally, Viacom had not received any meaningful cash
distributions from the investment. Fitch estimates that Viacom's
share of EPIX's net income approximated $73 million for the TTM
period ended Dec. 2016.

Fitch views positively Viacom's efforts to focus on a more
conservative financial policy and reduce leverage in light of the
ongoing weakness in operating performance at both Media Networks
and its Paramount film divisions. Fitch also notes the company
continues to implement positive management team changes at
Paramount, most recently naming industry veteran Jim Gianopulus as
the studio's Chairman and CEO.

However, Fitch remains concerned over the secular pressures
affecting the media sector, illustrated by Comcast's NBC
Universal's recent shutdown of underperforming cable networks Cloo
and Esquire. Fitch believes there will be further network
rationalization across the media sector as consumers focus on
reducing monthly programming access costs and pay-TV operators
become less willing to pay for carriage of networks with
beleaguered ratings. From Fitch's perspective, Fitch believes
Viacom's re-focusing of resources on its core cable networks is the
right strategic move to make in light of these increasing
challenges.

The Negative Outlook continues to reflect Fitch expectations that
it will take time for the Viacom's turnaround strategy to gain
traction and translate into ratings improvement and domestic
advertising revenue growth at the core cable networks which anchor
the company's ratings.

A stabilization in the Outlook will require incremental debt
reduction and/or improved operating trends to bring gross leverage
down to levels that Fitch views more consistent with the 'BBB'
rating category. Additionally, Fitch notes that any failure to gain
positive operating momentum at Viacom's cable networks would be
illustrative of a systemic issue at the cable networks and could
result in a ratings downgrade irrespective of the company's more
conservative financial policies.

Fitch currently rates Viacom:
-- Long-Term Issuer Default Rating (IDR) 'BBB';
-- Senior unsecured notes and debentures 'BBB';
-- Senior unsecured bank facility due 2019 'BBB';
-- Junior subordinated debentures 'BB+';
-- Short-Term IDR 'F2';
-- Commercial Paper Rating 'F2'.



VPH PHARMACY: Ch. 11 Trustee Sought over Mismanagement
------------------------------------------------------
Vincent Howard asks the U.S. Bankruptcy Court for the Eastern
District of Michigan to enter an Order directing the appointment of
a Chapter 11 Trustee to assess the operations of VPH Pharmacy,
Inc.

According to Mr. Howard, the Debtor is experiencing a
self-manufactured liquidity crisis. The Debtor outsourced its
operation to Innovative Pharmaceutical Solutions Group, LLC, with
which Ammel Patel, the Debtor's sole shareholder, and/or one of her
entities is believed to have a lending relationship. Moreover, the
outsourcing has generated zero funds for the Debtor; however,
streams of revenue have been transferred to Innovative for zero
consideration.

Mr. Howard further asserts that the failure of the Debtor's
management include the continued use of an insider management team
despite repeated mismanagement, the significant failures to pay,
the Debtor in Possession's lender malfeasance, lack of records, and
the insider's preferences and fraudulent conveyances.

The Movant is represented by:

     Scott M. Kwiatkowski, Esq.
     GOLDSTEIN, BERSHAD & FRIED, P.C.
     4000 Town Center, Suite 1200
     Southfield, MI 48075
     Tel.: (248) 355-5300
     Email: scott@bk-lawyer.net

               About VPH Pharmacy, Inc.

VPH Pharmacy, Inc. filed a Chapter 11 bankruptcy petition (Bankr.
E.D. Mich. Case No. 17-30077) on January 13, 2017. The Hon. Daniel
S. Opperman presides over the case.

The Dragich Law Firm PLLC represents the Debtor as counsel. Dalto
Consulting, Inc. is the Debtor's financial advisor.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Amee Patel,
attorney in fact for Devenkumar C. Patel, sole shareholder.

The U.S. trustee for Region 9 on March 3 appointed three creditors
of VPH Pharmacy, Inc., to serve on the official committee of
unsecured creditors.


WESTECH CAPITAL: Trustee Hires Pryor & Mandelup as Special Counsel
------------------------------------------------------------------
Gregory S. Milligan, the Chapter 11 Trustee of Westech Capital
Corp., seeks authority from the U.S. Bankruptcy Court for the
Western District of Texas to employ Pryor & Mandelup, LLP, as
special counsel to the Trustee.

The Trustee requires Pryor to represent the Trustee and advise the
Trustee as to certain aspects of New York law as applicable to the
adversary proceeding Gregory S. Milligan, Chapter 11 Trustee v.
James B. Fellus, et ux., and filing of a lis pendens in Suffolk
County, New York.

Pryor will be paid at these hourly rates:

     Partners               $350-$495
     Associates             $360
     Paralegals             $125

Pryor will be paid a retainer in the amount of $5,000.

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

A. Scott Mandelup, partner of Pryor & Mandelup, 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.

Pryor can be reached at:

     A. Scott Mandelup, Esq.
     PRYOR & MANDELUP, LLP
     675 Old Country Road
     Westbury, NY 11590-4513
     Tel: (516) 997-0999
     Fax: (516) 333-7333

                   About Westech Capital Corp.

Westech Capital Corp is a financial services holding company. Its
primary business operating subsidiary is Tejas Securities Group,
Inc.

Westech Capital Corp., fka Tejas, Inc., filed for Chapter 11
bankruptcy (Bankr. W.D. Tex. Case No. 16-10300) on March 14, 2016.
The petition was signed by Gary Salamone, CEO.

Westech estimated $1 million to $10 million in both assets and
liabilities.

Stephen A. Roberts, Esq., at Strasburger & Price, serves as counsel
to the Debtor.

On July 29, 2016, Gregory S. Milligan was appointed the Chapter 11
Trustee. He is represented by Shelby A. Jordan, Esq., Nathaniel
Peter Holzer, Esq., Antonio Cruz, Esq., at Jordan Hyden Womble
Culbreth & Holzer, P.C.


WESTMOUNTAIN GOLD: Hires Holland & Hart as Special Counsel
----------------------------------------------------------
Westmountain Gold, Inc., et al., seek authority from the U.S.
Bankruptcy Court for the District of Colorado to employ  Holland &
Hart, LLP, as special counsel to the Debtors.

Westmountain Gold requires Holland & Hart to perform legal services
and advise the Debtors in regard to any business matters related to
the Debtors' Alaskan gold mining operations, including regulatory
and permitting issues, and any employment issues that may arise in
relation to the project.

Holland & Hart will be paid at these hourly rates:

     Kyle Parker, Partner                   $500
     Nicole Snyder, Partner                 $460
     Jonathan Katchen, Of Counsel           $425
     Talitha Kindred, Of Counsel            $425

Holland & Hart has a pre-petition claim for services provided to
the Debtors in the amount of $10,313.50, and was paid a
pre-petition retainer in the amount of $10,000. Holland & Hart will
apply the retainer to its invoice for pre-petition services and
will write off the $313.50 balance.

Holland & Hart will be paid a post-petition retainer in the amount
of $5,000.

Holland & Hart will also be reimbursed for reasonable out-of-pocket
expenses incurred.

Jon Katchen, Of Counsel of Holland & Hart, 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.

Holland & Hart can be reached at:

     Jonathan Katchen, Esq.
     HOLLAND & HART, LLP
     1029 West 3rd Avenue, Suite 550
     Anchorage, AL 99501
     Tel: (907) 865-2606

                   About Westmountain Gold, Inc.

Based in Fort Collins, Colorado, WestMountain Gold, Inc. is a
precious metals exploration company. Its major project is known as
the Terra or TMC Project, which consists of a gold mining operation
in Alaska.

WestMountain Gold, Inc. and Terra Gold Corporation sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. D. Colo.
Lead Case No. 17-11527) on March 1, 2017. The petitions were signed
by Rick Bloom, authorized representative.

At the time of the filing, the Debtors estimated their assets and
debts at $1 million to $10 million. Kutner Brinen, P.C. represents
the Debtors as bankruptcy counsel. The Debtors hire Holland & Hart,
LLP, as special counsel.


WK CAPITAL: Hires Grant Thornton as Accountant
----------------------------------------------
WK Capital Enterprises, Inc., seeks authority from the U.S.
Bankruptcy Court for the District of Kansas to employ Grant
Thornton, as accountant to the Debtor.

WK Capital requires Grant Thornton to prepare the Debtor's 2016
audit of the 401(k) Plan.

Grant Thornton will be paid a flat fee of $8,600.

Sara Carlson, member of Grant Thornton, 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.

Grant Thornton can be reached at:

     Sara Carlson
     GRANT THORNTON
     40 Corporate Woods, Suite 650
     Overland Park, KS 66210
     Tel: (913) 272-2700
     Fax: (913) 272-2702

                About WK Capital Enterprises, Inc.

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 realtor; and Robert
L. Simmons of MarshallMorgan, LLC, as broker.

No trustee has been appointed in the case.


WKI HOLDING: Moody's Assigns B1 Corporate Family Rating
-------------------------------------------------------
Moody's Investors Service assigned WKI Holding Company, Inc. (New)
("World Kitchen") a Corporate Family Rating (CFR) and Probability
of Default Rating (PDR) of B1 and B1-PD, respectively.
Concurrently, Moody's assigned the company's newly proposed senior
secured first lien term loan B a rating of B1. The rating outlook
is stable. At the close of the transaction, all ratings and the
outlook for the pre-LBO rated entity WKI Holding Company, Inc. and
the debt ratings at its operating subsidiary World Kitchen LLC will
be withdrawn.

World Kitchen is in the process of being acquired in a sponsor to
sponsor transaction by private equity firm Cornell Capital LLC.
Proceeds from the proposed $200 million senior secured first lien
term loan B together with $250 million of sponsor contributed
equity and $10 million of balance sheet cash from the company will
be used to fund the undisclosed purchase price of the company and
estimated fees and expenses. The acquisition of World Kitchen is
expected to be a deleveraging event for the company based on the
proposed capital structure.

"World Kitchen's financial policies are expected to be relatively
conservative despite its private equity ownership with leverage
likely to remain below 4.0 times," said Moody's Vice President
Brian Silver. "Also, growth in the e-commerce channel coupled with
ongoing operating efficiency improvements, increased advertising
investment, and a line-up of innovative new product offerings will
drive sales and profitability growth," added Silver.

Moody's assigned the following ratings at WKI Holding Company, Inc.
(New) (subject to final documentation):

Corporate Family Rating of B1;

Probability of Default Rating of B1-PD;

Newly proposed $200 million senior secured first lien term loan B
due 2024 at B1 (LGD4);

The rating outlook is stable.

Moody's will withdraw the following ratings at WKI Holding Company,
Inc. at the close of the transaction (subject to final
documentation):

Corporate Family Rating of B3;

Probability of Default Rating of B3-PD;

The stable outlook will be removed at this entity.

Moody's will withdraw the following ratings at World Kitchen LLC at
the close of the transaction (subject to final documentation):

$90 million senior secured revolving credit facility expiring March
2018 rated B2 (LGD3);

$252 million ($223 million outstanding) senior secured term loan
due March 2019 rated B2 (LGD3).

RATINGS RATIONALE

World Kitchen's B1 CFR reflects its moderate leverage profile and
an expectation that financial policies will remain relatively
conservative and leverage will be sustained below 4.0x over the
next 12 to 18 months. The rating also considers the company's
well-recognized portfolio of housewares brands, global footprint,
and good distribution channel diversification. However, relative to
the rated consumer durables universe the company is small and has
high fixed costs and operating risk. The company also has low
operating margins and has experienced organic growth challenges due
to its presence in the highly competitive and mature housewares
category. However, new product offerings in concert with higher
advertising investment spend will be key catalysts for an
accelerating pace of growth over the next 12 to 18 months. In
addition, profitability will also strengthen from ongoing operating
efficiency and cost saving initiatives. The company's liquidity is
expected to be good over the next 12 months supported by a $100
million ABL, moderate cash balances, and the expectation for
positive free cash flow generation over the next 12 months.

The stable outlook reflects an expectation that the company will
moderately grow its top-line and profitability over the next 12 -
18 months while maintaining leverage below 4.0x.

An upgrade in the near to intermediate term is unlikely given the
relatively small size of the company and operational risk
associated with glassware manufacturing. However, the ratings could
be upgraded over time if the company grows its size while expanding
its EBIT margin above 8%. Also, the company would be expected to
improve and sustain debt-to-EBITDA below 3.0 times.

The ratings could be downgraded if operating performance
meaningfully deteriorates for any reason and debt-to-EBITDA is
sustained above 4.5 times. Also, the ratings could be downgraded if
liquidity weakens as evidenced by higher than anticipated ABL
borrowings or free cash flow does not materialize as anticipated.

The principal methodology used in these ratings was Consumer
Durables Industry published in April 2017.

WKI Holding Company, Inc., headquartered in Rosemont, IL, along
with its operating subsidiaries manufactures, designs and markets
dinnerware, bakeware, kitchen tools, rangetop cookware, storage and
cutlery products. Brands include Corelle, Pyrex, Corningware, OLFA,
Snapware, Visions, Chicago Cutlery, Baker's Secret and others. The
company markets its products primarily in the US, Canada, and
Asia-Pacific region and sells into several channels including mass
merchants, department stores, specialty retailers, company-operated
stores and the Internet among others. World Kitchen is currently in
the process of being acquired by Cornell Capital LLC. The company
generated net sales for the fiscal year ending December 31, 2016 of
approximately $640 million.


WKI HOLDING: S&P Raises CCR to 'B+' on Leveraged Buyout
-------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on Rosemount,
Ill.-based WKI Holding Co. Inc. to 'B+' from 'B'.  The outlook is
stable.

At the same time, S&P assigned a 'BB-' issue-level rating to the
company's proposed $200 million senior secured term loan B maturing
in 2024 and a '2' recovery rating, indicating S&P's expectation for
substantial recovery (70%-90%; 70% rounded estimate) in the event
of a payment default.

S&P estimates that the company will have $200 million of reported
debt (about $320 million adjusted) at close.

All ratings are based on preliminary terms and are subject to
review upon receipt of final documentation.  S&P will withdraw its
existing issue-level and recovery ratings on WKI Holding Co. Inc.
at the close of the transaction.

"The upgrade reflects the company's lower financial leverage of
3.5x pro forma for the transaction, largely due to the high equity
contribution funding the buyout," said S&P Global Ratings credit
analyst Amanda O'Neill.

WKI Holding is being acquired by Cornell Capital LLC, a private
equity firm.  The transaction is being funded with a proposed new
$200 million term loan B and $250 million of new sponsor common
equity, leading to pro forma leverage of 3.5x for the 12 months
ended Dec. 31, 2016, which is a reduction from the current leverage
of roughly 4x for the same period.

S&P believes the company's new owners, Cornell Capital, will manage
leverage more modestly than previous owners and in the 4x-5x range
(not above 5x).  S&P believes the company could use its $70 million
incremental term loan, which is tied to closing first-lien net
leverage, to fund acquisitions for growth as the company
participates in a slow-growth, fragmented industry.  However, S&P
believes acquisitions will be a medium-term strategy as Cornell
Capital has stated its intent to reinvest in the business in the
near-term.  The term loan is also subject to a 4.5x total maximum
net leverage covenant, which limits the amount of debt that can be
added under the agreement.  Therefore, S&P would expect that the
company would maintain debt leverage around 5x or below even after
making an acquisition.

The stable outlook reflects S&P's expectation for leverage to be
managed under 5x due to the company's lower leverage after this
deal and S&P's expectation of less aggressive financial policies by
Cornell Capital.  S&P expects continued low-single-digit revenue
growth, positive free operating cash flow generation, and the
maintenance of covenant cushion above 15%.

S&P could consider lowering the ratings if operating performance
deteriorates because of an increasing competitive environment or a
major drop in profitability because of weak economic conditions in
its key markets, or if the company significantly increases its debt
through a debt-financed acquisition or dividend resulting in
leverage being sustained above 5x.  Constrained liquidity from
negative free operating cash flow or covenant cushion below 10%
could also weigh on the ratings.

Given the company's financial sponsor ownership, a higher rating
would depend on the sponsor's reduction in their ownership interest
to below 40%, and maintenance of leverage below 4x.  S&P could also
raise the rating if it favorably reassess of view of the company's
business risk, which could occur if the company increases its
current revenue base and scale while significantly improving its
product diversity.



[*] Detroit Mayor Mike Duggan Might Sue Jones Day
-------------------------------------------------
Andrew Strickler, writing for Bankruptcy Law360, reports that
Detroit Mayor Mike Duggan publicly threatened to sue Jones Day over
the Firm's work as the city's bankruptcy counsel.

Jones Day managing partner Stephen Brogan called Detroit Mayor Mike
Duggan a "political hack" in a letter sent to attorney David Fink
of Fink and Associates and city hall deputy chief of staff David
Massaron, Law360 relates.


[*] Supreme Court Limits Use of Structured Dismissals in Ch 11
--------------------------------------------------------------
Alex Wolf, writing for Bankruptcy Law360, reports that the U.S.
Supreme Court has ruled that the use of structured dismissals to
end Chapter 11 cases must be narrowed.  Law30 says that the Court
overturned a Third Circuit ruling that upheld a 2012 settlement
between Jevic Holding Corp. and creditors that didn't pay out
employee claims.  The report states that the settlement wiped out
claims by workers against a trucking company but paid more junior
creditors impermissibly sidestepped the U.S. Bankruptcy Code's
creditor priority.


[^] Recent Small-Dollar & Individual Chapter 11 Filings
-------------------------------------------------------
In re Venkataraman Swaminath
   Bankr. N.D. Cal. Case No. 17-50798
      Chapter 11 Petition filed April 3, 2017
         represented by: Nancy Weng, Esq.
                         TRINH LAW
                         E-mail: nweng@tsaoyee.com

In re Louis Elosta and Lina Elosta
   Bankr. S.D. Fla. Case No. 17-14176
      Chapter 11 Petition filed April 3, 2017
         represented by: Chad T. Van Horn, Esq.
                         E-mail: Chad@cvhlawgroup.com

In re MDB Enterprises of GA
   Bankr. N.D. Ga. Case No. 17-56195
      Chapter 11 Petition filed April 3, 2017
         Filed Pro Se

In re Dewitt L. Weary, III and Tamarra T. Weary
   Bankr. S.D. Ill. Case No. 17-30503
      Chapter 11 Petition filed April 3, 2017
         represented by: Steven T. Stanton, Esq.
                         E-mail: ecf@stantonbklaw.com

In re Mud Control Equipment Corporation
   Bankr. W.D. La. Case No. 17-50424
      Chapter 11 Petition filed April 3, 2017
         See http://bankrupt.com/misc/lawb17-50424.pdf
         represented by: William C. Vidrine, Esq.
                         VIDRINE & VIDRINE
                         E-mail: williamv@vidrinelaw.com

In re Foote Avenue Construction, LLC
   Bankr. W.D.N.Y. Case No. 17-10652
      Chapter 11 Petition filed April 3, 2017
         See http://bankrupt.com/misc/nywb17-10652.pdf
         represented by: James M. Joyce, Esq.
                         E-mail: jmjoyce@lawyer.com

In re Vern Ray Scovell
   Bankr. D. Or. Case No. 17-31213
      Chapter 11 Petition filed April 3, 2017
         represented by: Ted A. Troutman, Esq.
                         E-mail: tedtroutman@gmail.com

In re Jose Angel Hernandez-Rodriguez
   Bankr. D.P.R. Case No. 17-02355
      Chapter 11 Petition filed April 3, 2017
         represented by: Hector Eduardo Pedrosa, Esq.
                         E-mail: hectorpedrosa@gmail.com

In re Rafael Orlando Vazquez Vargas and Ileana Maritsa Garcia Cruz
   Bankr. D.P.R. Case No. 17-02358
      Chapter 11 Petition filed April 3, 2017
         represented by: Homel Mercado Justiniano, Esq.
                         E-mail: hmjlaw2@gmail.com

In re Donald Victor Szymik and Maureen Kay Szymik
   Bankr. D.S.D. Case No. 17-40113
      Chapter 11 Petition filed April 3, 2017
         represented by: Clair R. Gerry, Esq.
                         GERRY & KULM ASK, PROF. LLC
                         E-mail: gerry@sgsllc.com

In re Blocksport Volleyball Club, LLC
   Bankr. E.D. Tex. Case No. 17-40676
      Chapter 11 Petition filed April 3, 2017
         See http://bankrupt.com/misc/txeb17-40676.pdf
         represented by: Eric A. Liepins, Esq.
                         ERIC A. LIEPINS P.C.
                         E-mail: eric@ealpc.com

In re Athens Interests, LLC
   Bankr. E.D. Tex. Case No. 17-40693
      Chapter 11 Petition filed April 3, 2017
         See http://bankrupt.com/misc/txeb17-40693.pdf
         represented by: Eric A. Liepins, Esq.
                         ERIC A. LIEPINS P.C.
                         E-mail: eric@ealpc.com

In re Isaak Shpitsek and Bella Shpitsek
   Bankr. E.D. Tex. Case No. 17-40697
      Chapter 11 Petition filed April 3, 2017
         represented by: Robert T. DeMarco, Esq.
                         DEMARCO-MITCHELL, PLLC
                         E-mail: robert@demarcomitchell.com

In re City Wide Investments, LLC
   Bankr. E.D. Wis. Case No. 17-22900
      Chapter 11 Petition filed April 3, 2017
         See http://bankrupt.com/misc/wieb17-22900.pdf
         represented by: Leonard G. Leverson, Esq.
                         LEVERSON LUCEY & METZ S.C.
                         E-mail: lgl@levmetz.com


In re Samuel Magana Castillo
   Bankr. E.D. Cal. Case No. 17-11263
      Chapter 11 Petition filed April 3, 2017
         represented by: Peter L. Fear, Esq.

In re Emeterio Rodriguez and Leticia Rodriguez
   Bankr. C.D. Cal. Case No. 17-10881
      Chapter 11 Petition filed April 4, 2017
         represented by: Anthony Obehi Egbase, Esq.
                         LAW OFFICES OF ANTHONY O EGBASE & ASSOC
                         E-mail: info@aoelaw.com

In re Henry Joseph Leingang and Jennifer Ann Leingang
   Bankr. N.D. Cal. Case No. 17-40923
      Chapter 11 Petition filed April 4, 2017
         represented by: James F Drake, IV, Esq.
                         DRAKE LEGAL GROUP

In re US Athletic Facilies For Youth, LLC
   Bankr. N.D. Ga. Case No. 17-56289
      Chapter 11 Petition filed April 4, 2017
         See http://bankrupt.com/misc/ganb17-56289.pdf
         represented by: Joseph Chad Brannen, Esq.
                         BRANNEN LAW GROUP, P.C.
                         E-mail: chad@brannenlawfirm.com

In re Capitol Cable & Technology, Inc.
   Bankr. D. Md. Case No. 17-14644
      Chapter 11 Petition filed April 4, 2017
         See http://bankrupt.com/misc/mdb17-14644.pdf
         represented by: Richard B. Rosenblatt, Esq.
                         THE LAW OFFICES OF RICHARD B. ROSENBLATT
                         E-mail: rbrbankruptcy@gmail.com

In re 4922 Del Ray, LLC
   Bankr. D. Md. Case No. 17-14684
      Chapter 11 Petition filed April 4, 2017
         See http://bankrupt.com/misc/mdb17-14684.pdf
         represented by: Steven H. Greenfeld, Esq.
                         COHEN, BALDINGER & GREENFELD, LLC
                         E-mail: steveng@cohenbaldinger.com

In re Giovanni Culotta
   Bankr. E.D.N.Y. Case No. 17-41626
      Chapter 11 Petition filed April 4, 2017
         represented by: Rachel Blumenfeld, Esq.
                         LAW OFFICE OF RACHEL S. BLUMENFELD
                         E-mail: rblmnf@aol.com

In re The Redeemed Christian Church of God House of Praise, Queens,
New York
   Bankr. E.D.N.Y. Case No. 17-71988
      Chapter 11 Petition filed April 4, 2017
         See http://bankrupt.com/misc/nyeb17-71988.pdf
         represented by: Emmanuella Mary Agwu, Esq.
                         E-mail: emmanuella.agwu@yahoo.com

In re Verna B. Neilson
   Bankr. N.D.N.Y. Case No. 17-10631
      Chapter 11 Petition filed April 4, 2017
         represented by: Richard L. Weisz, Esq.
                         HODGSON RUSS LLP
                         E-mail: Rweisz@hodgsonruss.com

In re Margaret Mary Kinsella
   Bankr. W.D. Tex. Case No. 17-10392
      Chapter 11 Petition filed April 4, 2017
         represented by: Sheldon E. Richie, Esq.
                         RICHIE & GUERINGER, P.C.
                         E-mail: srichie@rg-austin.com

In re Old Boxcar Brewing Co., LLC
   Bankr. W.D. Tex. Case No. 17-50813
      Chapter 11 Petition filed April 4, 2017
         See http://bankrupt.com/misc/txwb17-50813.pdf
         represented by: Michael J. O'Connor, Esq.
                         LAW OFFICE OF MICHAEL J. O'CONNOR
                         E-mail: oconnorlaw@gmail.com

In re Beverly Elizabeth McKittrick
   Bankr. E.D. Va. Case No. 17-11125
      Chapter 11 Petition filed April 4, 2017
         represented by: Steven B. Ramsdell, Esq.
                         TYLER, BARTL, RAMSDELL & COUNTS, P.L.C.
                         E-mail: sramsdell@tbrclaw.com

In re Amtul Petroleum Inc.
   Bankr. S.D. Ind. Case No. 17-02394
      Chapter 11 Petition filed April 5, 2017
         See http://bankrupt.com/misc/insb17-02394.pdf
         represented by: Eric C. Redman, Esq.
                         REDMAN LUDWIG PC
                         E-mail: ksmith@redmanludwig.com

In re Thomas R. Bateman and Katherine E. Bateman
   Bankr. D. Mass. Case No. 17-11217
      Chapter 11 Petition filed April 5, 2017
         represented by: Nina M. Parker, Esq.
                         PARKER & ASSOCIATES
                         E-mail: nparker@ninaparker.com

In re Shun Lee Palace, Inc.
   Bankr. D. Md. Case No. 17-14720
      Chapter 11 Petition filed April 5, 2017
         See http://bankrupt.com/misc/mdb17-14720.pdf
         Filed Pro Se

In re AP Xpress Bus Company, Inc.
   Bankr. D. Md. Case No. 17-14756
      Chapter 11 Petition filed April 5, 2017
         See http://bankrupt.com/misc/mdb17-14756.pdf
         represented by: Richard L. Gilman, Esq.
                         GILMAN & EDWARDS, LLC
                         E-mail: rgilman@gilmanedwards.com

In re Tracie W. Legette, D.D.S., M.P.H., PLLC
   Bankr. E.D.N.C. Case No. 17-01672
      Chapter 11 Petition filed April 5, 2017
         See http://bankrupt.com/misc/nceb17-01672.pdf
         represented by: Laurie B. Biggs, Esq.
                         STUBBS & PERDUE, PA
                         E-mail: efile@stubbsperdue.com

In re Louis John Agnolutto and Carla Toffolo Agnolutto
   Bankr. E.D.N.C. Case No. 17-01687
      Chapter 11 Petition filed April 5, 2017
         represented by: William P. Janvier, Esq.
                         JANVIER LAW FIRM, PLLC
                         E-mail: bill@janvierlaw.com

In re Minerva Gallegos and Jesus Gallegos
   Bankr. D. Nev. Case No. 17-11703
      Chapter 11 Petition filed April 5, 2017
         represented by: Gina M. Corena, Esq.
                         LAW OFFICE OF GINA M. CORENA, ESQ.
                         E-mail: gina@lawofficecorena.com

In re Joy Taylor
   Bankr. E.D.N.Y. Case No. 17-41643
      Chapter 11 Petition filed April 5, 2017
         represented by: Todd Cushner, Esq.
                         E-mail: todd@thegtcfirm.com

In re M & N Automotive, Inc.
   Bankr. S.D.N.Y. Case No. 17-10907
      Chapter 11 Petition filed April 5, 2017
         See http://bankrupt.com/misc/nysb17-10907.pdf
         represented by: Maria M. Malave, Esq.
                         LAW OFFICE OF MARIA MALAVE
                         E-mail: mariamalave364@yahoo.com

In re Bernard B. Beal
   Bankr. S.D.N.Y. Case No. 17-35547
      Chapter 11 Petition filed April 5, 2017
         represented by: H. Bruce Bronson, Jr., Esq.
                         BRONSON LAW OFFICES, P.C.
                         E-mail: ecf@bronsonlaw.net

In re Thomas G Bieling
   Bankr. E.D. Pa. Case No. 17-12415
      Chapter 11 Petition filed April 5, 2017
         represented by: David F. Dunn, Esq.
                         DAVID DUNN LAW OFFICES PC
                         E-mail: dunncourtpapers@uigzone.com

In re North Coast Tool, Inc.
   Bankr. W.D. Pa. Case No. 17-10342
      Chapter 11 Petition filed April 5, 2017
         See http://bankrupt.com/misc/pawb17-10342.pdf
         represented by: Daniel P. Foster, Esq.
                         FOSTER LAW OFFICES
                         E-mail: dan@mrdebtbuster.com

In re Johnston Auto Body & Painting, Inc.
   Bankr. W.D. Pa. Case No. 17-21387
      Chapter 11 Petition filed April 5, 2017
         See http://bankrupt.com/misc/pawb17-21387.pdf
         represented by: Shawn N. Wright, Esq.
                         LAW OFFICE OF SHAWN N. WRIGHT
                         E-mail: shawn@shawnwrightlaw.com

In re Delmarie F. Rivera Fernandez
   Bankr. D.P.R. Case No. 17-02396
      Chapter 11 Petition filed April 5, 2017
         represented by: Gilbert Joseph Lopez Delgado, Esq.
                         E-mail: voxpopulix@gmail.com

In re Tres Amigos Mexican Restaurant, Inc.
   Bankr. E.D. Tenn. Case No. 17-11500
      Chapter 11 Petition filed April 5, 2017
         See http://bankrupt.com/misc/tneb17-11500.pdf
         represented by: W. Thomas Bible, Jr., Esq.
                         LAW OFFICE OF W. THOMAS BIBLE, JR.
                         E-mail: wtbibleecf@gmail.com
In re Gabrielle Laverne Brown
   Bankr. N.D. Cal. Case No. 17-10255
      Chapter 11 Petition filed April 6, 2017
         Filed Pro Se

In re Ronald Werner
   Bankr. D.N.J. Case No. 17-16981
      Chapter 11 Petition filed April 6, 2017
         represented by: Thaddeus R. Maciag, Esq.
                         MACIAG LAW, LLC
                         E-mail: MaciagLaw1@aol.com

In re Chirag K. Patel and Apeksha C. Patel
   Bankr. D.N.J. Case No. 17-17048
      Chapter 11 Petition filed April 6, 2017
         represented by: E. Richard Dressel, Esq.
                         FLASTER GREENBERG
                         E-mail: rick.dressel@flastergreenberg.com

In re Paul Silva
   Bankr. E.D.N.Y. Case No. 17-41668
      Chapter 11 Petition filed April 6, 2017
         represented by: Narissa A. Joseph, Esq.
                         E-mail: njosephlaw@aol.com

In re 7614 Fourth Real Estate Development, LLC
   Bankr. E.D.N.Y. Case No. 17-41671
      Chapter 11 Petition filed April 6, 2017
         See http://bankrupt.com/misc/nyeb17-41671.pdf
         Filed Pro Se

In re Euro Import Distributions Inc.
   Bankr. E.D.N.Y. Case No. 17-41691
      Chapter 11 Petition filed April 6, 2017
         See http://bankrupt.com/misc/nyeb17-41691.pdf
         represented by: Alla Kachan, Esq.
                         LAW OFFICES OF ALLA KACHAN, P.C.
                         E-mail: alla@kachanlaw.com

In re 654 Saratoga Road, LLC
   Bankr. N.D.N.Y. Case No. 17-10649
      Chapter 11 Petition filed April 6, 2017
         See http://bankrupt.com/misc/nynb17-10649.pdf
         represented by: Michael Leo Boyle, Esq.
                         TULLY RINCKEY PLLC
                         E-mail: mboyle@tullylegal.com

In re Leor Department Store, Inc.
   Bankr. S.D.N.Y. Case No. 17-10924
      Chapter 11 Petition filed April 6, 2017
         See http://bankrupt.com/misc/nysb17-10924.pdf
         represented by: Gabriel Del Virginia, Esq.
                         LAW OFFICES OF GABRIEL DEL VIRGINIA
                         E-mail: gabriel.delvirginia@verizon.net


                            *********

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
written permission of the publishers.  Information contained
herein is obtained from sources believed to be reliable, but is
not guaranteed.

The TCR subscription rate is $975 for 6 months delivered via
e-mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance thereof
are $25 each.  For subscription information, contact Peter A.
Chapman at 215-945-7000 or Nina Novak at 202-362-8552.

                   *** End of Transmission ***