TCR_Public/170921.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, September 21, 2017, Vol. 21, No. 263

                            Headlines

1631 HYDE PARK: May Use Cash Collateral Through Nov. 30
1776 AMERICAN: $110K Sale of Houston Property to Dobal Approved
315 FRANKLIN LLC: Hires Hirschler Fleischer as Bankruptcy Counsel
ABACO ENERGY: Moody's Hikes CFR to Caa1; Outlook Positive
ABG INTERMEDIATE: Moody's Affirms B2 Corporate Family Rating

ACI CONCRETE: Taps Sader Law Firm as Legal Counsel
ACOSTA GROUP: Hires E.P. Bud Kirk as Attorney
ALEVO USA: Taps Nelson Mullins Riley as Bankruptcy Counsel
ALL STAR MEDICAL: Has Interim OK to Use Cash for 13 Weeks
ALLIANCE SECURITY: Hires Shechtman Halperin Savage as Attorney

ALUMINUM EXTRUSIONS: Hires Nail McKinney as Accountant
ASP MWI: Moody's Assigns B3 CFR; Outlook Stable
AURA SYSTEMS: Reports $12.3 Million Net Loss in Fiscal 2015
AURA SYSTEMS: Reports $6.60 Million Net Loss in Fiscal 2016
AURA SYSTEMS: Reports $7.73 Million Net Loss for Fiscal 2017

AUTHENTIC GELATO: Case Summary & 20 Largest Unsecured Creditors
BANESCO USA: Fitch Hikes IDR to BB- & Revises Outlook to Stable
BEAR FIGUEROA: Bid for Access $2.17M of DIP Financing Denied
BEAR METAL WELDING: Hires Lehman & Associates as Accountant
BELK INC: S&P Lowers CCR to 'B-' on Expected Weak Performance

BEMA RESTAURANT: May Use Cash Collateral Until Oct. 31
BOD ENTERPRISES: Wants to Use Bank of Commerce's Cash Collateral
BODLEY INVESTMENTS: Wants to Use Bank of Commerce's Cash Collateral
BOWMAN DAIRY: Has Final Okay to Use Cash Collateral
CAESARS ENTERTAINMENT: S&P Raises CCR to B+, Outlook Positive

CAROL ROSE: Case Summary & 16 Largest Unsecured Creditors
CARRIERWEB LLC: Taps Frazier & Deeter as Accountant
CASHMAN EQUIPMENT: Further Hearing on Cash Use on Sept. 28
CASHMAN EQUIPMENT: Hires LMHS as Special Tax Accountants
CASHMAN EQUIPMENT: May Use Cash Collateral Until Sept. 29

CASHMAN EQUIPMENT: Taps Paul Dalle as Special Counsel
CECCHI GORI: Taps Edoardo Ginammi as Italian Counsel
CENTRAL GROCERS: Committee Hires Reid Collins as Special Counsel
CHARIOTS OF PALM: Bid to Use Monies Held by CRO Denied
CHIROPLUS OF LOCUS: Taps CGA Law Firm as Bankruptcy Counsel

COLORADO PROPERTY: Wants to Use Commercial Credit's Cash Collateral
COMPASS CAYMAN: S&P Assigns BB- Corp. Credit Rating, Outlook Stable
COMPOUNDING DOCS: Directed CDRx Investments to Fund Plan
CORBETT-FRAME INC: Taps Eakle Current as Accountant
CRS REPROCESSING: DIP Financing, Cash Use Have Final Approval

CRYSTAL GLASS: Sale of Yonkers Property to CGSRE Acquisition Okayed
CRYSTAL LAKE GOLF: Has Access to Cash Collateral Until Sept. 22
CRYSTAL LAKE GOLF: Wants to Use Cash Collateral
DATA COOLING: Hires McDonald Hopkins as Counsel
DATA COOLING: Hires Phoenix Management as Financial Advisor

DELL TECHNOLOGIES: Term Loan Repricing No Impact on Fitch BB+ IDR
DENNIS DURKIN: Open Market Sale of UPS Stock Interest Approved
DENNIS DURKIN: Sale of Atlanta Property to Sando-Alfa for $1M OK'd
DIAZ PROPERTY: Taps Langer Grogan as Special Counsel
DIT PROPERTIES: Taps Kelly G. Black as Legal Counsel

DOWLING COLLEGE: Hires Collection Firm and Special Counsel
ENDLESS SALES: Compass Bank Asks Court to Prohibit Cash Use
ENDLESS SALES: Seeks to Hire Choice Business as Broker
ENVIGO HOLDINGS: S&P Puts 'B-' CCR on CreditWatch Developing
EQUINIX INC: Moody's Revises Outlook to Positive & Affirms Ba3 CFR

ERIE STREET INVESTOR: Trustee Hires Plante Moran as Accountant
FIRST FLIGHT: May Use M&T Bank's Cash Collateral Until Oct. 2
FITNESS UNLIMITED: Taps Keech Law Firm as Legal Counsel
FREEDOM HOLDING: Turlov Hikes Stake to 93% as of Sept. 8
FRESH FANATIC: Hires Keen-Summit as Real Estate Broker

FRESH FANATIC: Hires Klestadt Winters as Counsel
FRESH FANATIC: Hires Yeskoo Hogan as Special Litigation Counsel
FURNITURE MARKETING: Hires Danowitz Legal as Counsel
GALVESTON BAY: Has Final OK to Secure Up To $2.5M in Financing
GENON ENERGY: Power Plant Owners Seek $620-Mil. in Damages

GIRARD MANUFACTURING: Hires Fuentes Law as Counsel
GOODWILL INDUSTRIES: Taps Kamer Zucker as Special Counsel
GREER APPLIANCE: Hires Cooper Law as Counsel
GROW CONDOS: Tangiers Global Has 9.99% Stake as of Sept. 14
GYPC INC: Taps Ira H. Thomsen Law as Bankruptcy Counsel

HALO HOME: Hires Kennedy Firm as Health Law Counsel
HAMKEI GENERATION: Taps JH & Associates as Accountant
HANISH LLC: Wants to Use Cash Collateral Through Dec. 31
HARVEST CCP: Taps Coldwell Banker as Real Estate Agent and Broker
HIGH PLAINS COMPUTING: Committee Taps Buechler & Garber as Counsel

HJR LLC: Hires Steinhilber Swanson as Counsel
HOLLY ENERGY: Moody's Lowers $400MM Senior Unsecured Notes to B2
HOOPER HOLMES: WH-HH Has 48.9% Stake as of Sept. 11
HUMANA HEALTH: S&P Lowers CCR to 'BB+', Outlook Negative
IGI TRADING: Hires Kim Marks CPA as Accountant

IMMEDIATE SYSTEMS: Taps James L. Wiggins as Attorney
INCA REFINING: Needs Time to Settle Management Strife, File Plan
INTERPACE DIAGNOSTICS: Stockholders Elect Two Directors
ITHACALUX SARL: S&P Assigns 'B-' CCR, Outlook Stable
J.R. BOWLES: Taps Scott K. Perkins as Accountant

JACK COOPER: Suspends Filing of Reports with SEC
JEFFERSON REGIONAL: S&P Alters 2011 Rev. Bonds Outlook to Negative
JLC DAYCARE: Hires Michael J. Henry as Chapter 11 Counsel
LARKIN EXCAVATING: Bidding Procedures Approved
LASTING IMPRESSIONS: Ford's Motions for Relief from Stay Denied

LEXINGTON HOSPITALITY: Janee Has Authority to File Ch. 11 Petition
LIFESTAT AMBULANCE: Hires Steidl and Steinberg as Counsel
M2 NGAGE: Changes Name to 'Troika Media Group, Inc.'
MAC'S MARKET: Hires Bruce R. Zwang as Accountant
MALINOWSKI FAMILY: Seeks to Hire Accountant and Realtor

MAMAMANCINI'S HOLDINGS: Buying Joseph Epstein for Debt
MAMAMANCINI'S HOLDINGS: Swings to 2ndQ Profit After Sales Hike
MANUEL MEDIAVILLA: Hires Rodriguez-Binet Law as Notary Public
MARKS INC: Seeks to Hire Robert Lampl as Attorney
MATTAMY GROUP: S&P Rates New $450MM & C$200MM Sr. Unsec Notes 'BB'

MEZCALS 86: Hires Michael L. Previto as Counsel
MIDWEST FARM: Wants to Use Additional $12,112 Cash By Sept. 12
MIDWEST FARM: Wants to Use Cash Collateral Through Jan. 31
MISSIONARY ASSEMBLY: Cash Use Through Sept. 20 Approved
MPH2 LLC: Seeks to Hire Bobby F. Jackson as Accountant

MWI HOLDINGS: S&P Affirms 'B' Corp. Credit Rating, Outlook Stable
NCL CORP: Moody's Hikes Corporate Family Rating to Ba2
NEONODE INC: Will Raise $9.75 Million in Private Placement
NEOVASC INC: Incurs $5.34 Million Net Loss in Second Quarter
NORTHEAST ENERGY: Aucto.com to Auction Assets on Sept. 27

OASIS PETROLEUM: S&P Affirms 'B+' CCR, Outlook Stable
PACIFIC THOMAS: Ch. 11 Trustee Hires Realize CPA as Accountant
PELICAN REAL ESTATE: Liquidating Trustee Hires CrestCore as Agent
PELLERIN ENERGY: Hires Arsement, Redd & Morella as Accountants
PHOENIX OF TENNESSEE: Taps Dunham Hildebrand as Counsel

PORTRAIT INNOVATIONS: Hires Rust/Omni as Claims Agent
PSC INDUSTRIAL: Moody's Assigns B3 CFR; Outlook Stable
PSC INDUSTRIAL: S&P Affirms 'B' CCR Amid Aquilex Acquisition
QUAKER FURNITURE: Hires Moon Wright as Bankruptcy Counsel
ROCKY PINE: Hires Raymond L. Beebe Co. as Counsel

ROOT9B HOLDINGS: Seymour Siegel Quits as Director
ROSETTA GENOMICS: Adjourns Extraordinary Meeting to Sept. 25
SANTA ROSA ANIMAL: Plan Confirmation Hearing Moved to Oct. 13
SCI DIRECT: Creditors' Panel Hires McDonald Hopkins as Counsel
SCIENTIFIC GAMES: Proposes Reincorporation Into Nevada

SEARS CANADA: Won't Be Able to File Q1 Financial Statements
SEPCO CORPORATION: FCR Hires Black McCuskey as Ohio Counsel
SEPCO CORPORATION: FCR Hires Young Conaway as Counsel
SERENITY HOMECARE: Hires Langlinais as Special Purpose Accountant
SIERRA CHEMICAL: Hires Harris Law as Attorney

SILO CITY: Hires Cordano Packaging Engineers as Equipment Broker
SMS SYSTEMS: S&P Lowers CCR to 'B-' on Declining Margins
SOLID LANDINGS: Hires CCK Strategies as Accountant
SPINLABEL TECHNOLOGIES: Hires Fitzgerald & Isaacson as Counsel
SPRUILL'S PROPERTIES: Wants to Use Cash Collateral in US Bank

STAFFORD LOGISTICS: Moody's Lowers CFR to Caa3; Outlook Negative
SUNBURST FARMS: Hires BigIron Auctions as Online Auctioneer
SUNIVA INC: Petitions ITC for Protection From Chinese Competition
SURFACE DRILLING: Case Summary & 20 Largest Unsecured Creditors
SUSTAINABLE AQUACULTURE: Taps Equity Partners as Consultant

SYDELL INC: $263K Sale of All Assets to Advanced Dermal Okayed
TIME INC: S&P Lowers CCR to 'B' Amid Repositioning Efforts
TMR LLC: Hires Danna McKitrick as Bankruptcy Counsel
TOP SHELF CLOSETS: Taps Smith Kane Holman as Counsel
TOYS "R" US: To Hire 38,600 More Workers for Holiday Season

TOYS "R" US: Wins Court Approval of DIP Loan, First Day Motions
TROIKA MEDIA: Appoints New Members to Its Board of Directors
ULTRA RESOURCES: Incremental Term Loan No Impact on Fitch BB+ IDR
ULTRA RESOURCES: Incremental Term Loan No Impact on Moody's B1 CFR
UNITI GROUP: S&P Lowers CCR to 'B', Outlook Negative

USAE LLC: Hires Reliable Companies as Claims and Noticing Agent
VALVOLINE INC: S&P Raises CCR to 'BB+', Outlook Stable
VANSCOY CHIROPRACTIC: May Use Cash Collateral for 90 Days
VINCE INTERMEDIATE: S&P Raises CCR to 'CCC+' on Improved Liquidity
VITAMIN WORLD: Taps JND Corporate as Claims & Noticing Agent

WEST CORP: S&P Lowers CCR to 'B' Amid Leveraged Buyout
WESTINGHOUSE ELECTRIC: Seeks OK of Key Employee Retention Program
WESTPAC RESTORATION: Hires Lindquist & Vennum as Counsel
WINDSTREAM HOLDINGS: S&P Lowers CCR to 'B' on Weak Performance
WYNIT DISTRIBUTION: Taps JND as Claims Noticing & Balloting Agent

YIELD10 BIOSCIENCE: Ends Second Quarter with $3 Million in Cash
ZETTA JET: Shareholders Win Injunction in Singapore
ZETTA JET: To Pursue Claims, Scrap Deals Signed by Former Exec.
[^] Recent Small-Dollar & Individual Chapter 11 Filings

                            *********

1631 HYDE PARK: May Use Cash Collateral Through Nov. 30
-------------------------------------------------------
The Hon. Melvin S. Hoffman of the U.S. Bankruptcy Court for the
District of Massachusetts has authorized 1631 Hyde Park Avenue,
LLC, to use cash collateral on an interim basis through Nov. 30,
2017.

A hearing on the continued cash collateral use will be held on Nov.
21, 2017, at 10:15 a.m.

A copy of the Interim Order is available at:

          http://bankrupt.com/misc/mab17-13308-32.pdf

As reported by the Troubled Company Reporter on Sept. 19, 2017, the
Debtor had filed a motion seeking permission to use cash collateral
in the ordinary course of business to pay the expenses indicated in
the budget.  The Debtor prepared a budget for the period of
September 2017 to February 2018 which provides total operating
expenses of approximately $4,495 per month.

                   About 1631 Hyde Park Avenue

1631 Hyde Park Avenue, LLC, listed its business as a single asset
real estate as defined in 11 U.S.C. Section 101(51B).  The Company
owns a home located at 1631 Hyde Park Ave, in Boston,
Massachusetts, valued at $1.29 million.  This home is currently
recorded as part of Suffolk County with approximately 6200 square
feet.

1631 Hyde Park Avenue filed a Chapter 11 petition (Bankr. D. Mass.
Case No. 17-13308) on Sept. 2, 2017, disclosing $1.29 million in
assets and $587,054 in liabilities.  The petition was signed by
Siveny Augustin and Marie Augustin, owner and operator.  

The case is assigned to Judge Melvin S. Hoffman.

The Debtor is represented by Daniel Occena, Esq. at Occena Law,
P.C.


1776 AMERICAN: $110K Sale of Houston Property to Dobal Approved
---------------------------------------------------------------
Judge Karen K. Brown of the U.S. Bankruptcy Court for the Southern
District of Texas authorized 1776 American Property IV, LLC, and
affiliates to sell Staunton Street Partners, LLC's single family
residence located at 11515 Inga Lane, Houston, Texas, to Herman
Ignacio Dobal or his assignee for $109,900.

With the exception of the 2017 ad valorem tax lien, the sale of the
Properties by the Debtor to the Purchasers will be made free and
clear of all liens, claims, encumbrances, judgments, deeds of
trust, and other interests.  Any liens, claims and encumbrances,
attach to the net sale proceeds in the same order of priority as
exist under non-bankruptcy law.

The broker commissions identified in the Contract are approved and
will be paid at closing.

Integrity Bank will be the paid the $80,000 Release Price at
closing.  All ad valorem tax liens on the Properties will be paid
at closing, and the Seller's portion of all normal and customary
closing costs and fees, including but not limited to owners
association fees or dues.

Erich Mundinger is authorized on behalf of the Debtor to execute
all instruments and documents and to perform all other actions
necessary to consummate the transaction contemplated under the
Order and the Contract.

The net proceeds of the sale will be deposited into the Debtor's
DIP account at Green Bank, and will be subject to the terms and
conditions of the Agreed Final Order Authorizing Use of Cash
Collateral and supplemental budget.

The 14-day stay requirements of Bankruptcy Rule 6004(h) are
waived.

              About 1776 American Properties IV

1776 American Properties IV LLC and its 12 affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
Tex. Lead Case No. 17-30422) on Jan. 27, 2017.  The petitions were
signed by Jeff Fisher, director.

1776 American Properties IV estimated assets of $1 million to $10
million and liabilities of less than $50,000.

The cases are assigned to Judge Karen K. Brown.  

Josh T. Judd, Esq., at Andrews Myers PC, serves as the Debtors'
bankruptcy counsel.

No trustee or examiner has been appointed in the bankruptcy cases
and no official committee of unsecured creditors has been
established.


315 FRANKLIN LLC: Hires Hirschler Fleischer as Bankruptcy Counsel
-----------------------------------------------------------------
315 Franklin, LLC, and its debtor-affiliates seek authority from
the U.S. Bankruptcy Court for the District of Columbia to employ
Hirschler Fleischer PC, as bankruptcy counsel to the Debtor.

315 Franklin, LLC requires Hirschler Fleischer to:

   a. advise the Debtor with respect to its powers and duties
      as a debtor-in-possession in the continued operation of
      its business;

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

   c. take necessary actions to protect and preserve the
      Debtor's estate, including the prosecution of actions
      on the Debtor's behalf, the defense of any actions
      commenced against the Debtor, and objecting to claims
      filed against the Debtor's estate;

   d. assist the Debtor in connection with preparing necessary
      motions, answers, applications, orders, reports, or other
      legal papers necessary to the administration of the
      estate, and appear in Court on behalf of the Debtor in
      proceedings related thereto;

   e. assist the Debtor in the preparation of a chapter 11 plan
      and disclosure statement, and in any other matters and
      proceedings in connection therewith, including attend
      court hearings;

   f. represent the Debtor in matters which may arise in
      connection with its business operations, financial and
      legal affairs, dealings with creditors and other parties-
      in-interest, sales, and other transactional matters,
      litigation matters and in any other matters which may
      arise during the bankruptcy case; and

   g. perform all other necessary legal services in connection
      with the prosecution of the bankruptcy case.

Hirschler Fleischer will be paid based upon its normal and usual
hourly billing rates.

Hirschler Fleischer received a prepetition retainer from the Debtor
in the amount of $36,717, a portion of which was applied against
the firm's prepetition professional fees and costs, and $1,717 of
which was used to pay the Court filing fee.

As of the Petition Date, Hirschler Fleischer was holding unearned
retainer funds in the amount of $28,776. The retainer was paid by
Sanford Capital, LLC, the Debtor's sole member.

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

Stephen E. Leach, principal of Hirschler Fleischer 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.

Hirschler Fleischer can be reached at:

     Stephen E. Leach, Esq.
     HIRSCHLER FLEISCHER PC
     8270 Greensboro Drive, Suite 700
     Tysons, VA 22102
     Tel:  (703) 584-8900
     Fax:  (703) 584-8901
     E-mail: sleach@hf-law.com

                   About 315 Franklin, LLC

315 Franklin, LLC, based in Bethesda, Maryland, and its affiliates,
filed a Chapter 11 petition (Bankr. D. D.C. Lead Case No. 17-00512)
on September 13, 2017. The Hon. Martin S. Teel, Jr. presides over
the case.  Stephen E. Leach, Esq., at Hirschler Fleischer PC,
serves as its bankruptcy counsel.

In its petition, the Debtors estimated 1 million to 10 million in
both assets and liabilities. The petition was signed by Carter A.
Nowell, manager.


ABACO ENERGY: Moody's Hikes CFR to Caa1; Outlook Positive
---------------------------------------------------------
Moody's Investors Service upgraded Abaco Energy Technologies LLC's
("Abaco") Corporate Family Rating (CFR) to Caa1 from Caa3 and the
Probability of Default Rating (PDR) to Caa2-PD from Ca-PD.
Additionally, Moody's upgraded the company's senior secured
revolving credit facility and senior secured term loan to Caa1 from
Caa3. The rating outlook is positive. The company's Speculative
Grade Liquidity (SGL) Rating was raised to SGL-3 from SGL-4 and
will be withdrawn.

"The rating upgrade is driven by Moody's expectations for Abaco's
key credit metrics to strengthen from distressed levels because of
the dramatic improvement in demand for downhole drilling tools to
support upstream drilling activity," said Moody's Analyst, Prateek
Reddy. "The positive outlook reflects the likely improvement in
free cash flow generation and the potential for using some of it to
voluntarily reduce debt in 2018," added Reddy.

Moody's rating actions for Abaco:

Corporate Family Rating, Upgraded to Caa1 from Caa3

Probability of Default Rating, Upgraded to Caa2-PD from Ca-PD

$25 Million Senior Secured Revolving Credit Facility due 2019,
Upgraded to Caa1 (LGD3) from Caa3 (LGD3)

$175 Million ($156 Million Outstanding) Senior Secured Term Loan
due 2020, Upgraded to Caa1 (LGD3) from Caa3 (LGD3)

Speculative Grade Liquidity Rating, Raised to SGL-3 from SGL-4, to
be Withdrawn

Outlook, Changed to Positive from Negative

RATINGS RATIONALE

Abaco's Caa1 CFR reflects its very small size with projected 2017
revenue of under $100 million and its limited product line
diversification. The company competes with significantly larger,
well-capitalized and highly-diversified oilfield equipment and
service providers including Schlumberger Ltd (A1 stable), Baker
Hughes, a GE company, LLC (A3 stable) and National Oilwell Varco,
Inc. (Baa1 negative). The company's financial performance is
inherently exposed to and is highly correlated with the cyclicality
and volatility of upstream capital spending. The rating is
supported by Abaco's niche downhole tools market position and its
market share growth during the downturn.

Following a material deterioration during the downturn in 2015 and
2016, the company's credit metrics have bounced back because of
rising rig count and drilling activity since mid-2016. An
environment with a relatively stable rig count and modest
improvement in drilling activity through at least year-end 2018
will contribute to revenue and earnings growth as well as leverage
improvement. Moody's-adjusted Debt-to-EBITDA will improve and
likely sustain below 4 times through year-end 2018 from over 6
times as of June 30, 2017. While an increase in working capital
investment and a weakening of free cash flow generation have
occurred with the demand uptick in 2017, the company's revolver
availability will support the maintenance of adequate liquidity in
2017 and 2018. With the easing of pricing pressure, the company is
likely to return to strong profitability with EBITDA margin
expansion.

The positive outlook reflects the likely continuation of demand and
pricing improvement for power section components, the anticipated
strengthening of the company's cash flow generation and the
potential for utilizing free cash flow to reduce debt in 2018 and
further improve leverage.

The senior secured revolving credit facility with commitments
likely rising to $25 million (after publishing the 30 September
2017 financial statements) that matures in November 2019 (no
borrowings outstanding as of June 30, 2017) and the senior secured
term loan due November 2020 ($156 million outstanding as of June
30, 2017) are secured by a pari passu first lien claim on all of
Abaco's tangible and intangible assets. Since all the debt
instruments in the capital structure have the same priority claim
to the assets, the term loan and revolver are rated Caa1 (LGD3), or
in line with the Caa1 CFR. Furthermore, because the entire capital
structure includes only bank debt and has meaningful covenants, a
65% average family recovery rate and a Caa2-PD PDR were used in
determining the LGD estimates under Moody's Loss Given Default
Methodology.

Ratings could be upgraded if the rig count and drilling activity
continue rising leading to Moody's-adjusted Debt-to-EBITDA falling
below 3 times on a sustained basis. Maintenance of good liquidity
and meaningful free cash flow generation will also be necessary for
ratings to be upgraded.

Ratings could be downgraded if negative free cash flow is
sustained, leading to liquidity (cash plus revolver availability)
dropping below $15 million. Moody's-adjusted Debt-to-EBITDA
sustained above 5 times or Moody's-adjusted EBITDA-to-interest
coverage remaining below 2 times could also lead to the ratings
being downgraded.

Headquartered in Houston, TX, Abaco Energy Technologies LLC
manufactures downhole drilling tools, primarily the components of
the power section like rotors, stators and stator relines used in
horizontal drilling operations within the oil & gas industry.

The principal methodology used in these ratings was Global Oilfield
Services Industry Rating Methodology published in May 2017.


ABG INTERMEDIATE: Moody's Affirms B2 Corporate Family Rating
------------------------------------------------------------
Moody's Investors Service affirmed ABG Intermediate Holdings 2
LLC's B2 Corporate Family Rating ("CFR") and B2-PD Probability of
Default Rating following the company's announced refinancing
transaction. Moody's also assigned B1 ratings to the company's
proposed $75 million senior secured revolving credit facility and
$685 million senior secured 1st lien term loan, as well as a Caa1
rating to Authentic Brands proposed $310 million senior secured 2nd
lien term loan. The outlook remains stable.

Proceeds from the proposed transaction along with around $6 million
of balance sheet cash will be used to refinance the company's
existing credit facilities ($757 million outstanding as of June 30,
2017), fund a pending acquisition of approximately $73 million, pay
a $150 million dividend to existing common equity holders, and pay
related fees and expenses. In conjunction with the transaction, a
new private equity investor (General Atlantic, LLC) will purchase
35% of the company from existing shareholders on a pro-rata basis
for approximately $390 million. Leonard Green & Partners, L.P.
("LGP") will remain the largest shareholder post transaction.

"Although pro-forma credit metrics will modestly exceed Authentic
Brands' previously stated downgrade triggers, the affirmation of
the B2 CFR recognizes its solid operating performance and the
relatively predictable nature of its licensing model which support
credit metric improvement over the next 12-24 months," said Moody's
Assistant Vice President and lead analyst Dan Altieri.

Moody's took the following rating actions:

Issuer: ABG Intermediate Holdings 2 LLC

Corporate Family Rating, Affirmed at B2

Probability of Default Rating, Affirmed at B2-PD

$75 million senior secured 1st lien revolving credit facility due
2022, Assigned at B1 (LGD3)

$685 million senior secured 1st lien term loan due 2024, Assigned
at B1 (LGD3)

$310 million senior secured 2nd lien term loan due 2025, Assigned
at Caa1 (LGD5)

Outlook, Remains Stable

The ratings on the company's existing credit facilities are
unchanged and will be withdrawn upon close of the proposed
financing.

RATINGS RATIONALE

Authentic Brands B2 rating reflects the company's high lease
adjusted leverage with debt to EBITDA for the LTM period ended June
30, 2017 of 6.7 times, pro-forma for the proposed transaction and
recent acquisitions. The rating also reflects integration risks
associated with the company's acquisition-based growth strategy,
its moderate brand and licensee concentrations, and its financial
sponsor ownership which increases the risk that financial policies
could result in sustained elevated leverage. The rating is
supported by the company's history of solid operating performance
and the relatively stable and predictable revenue and cash flow
streams from royalty payments received by the company, which
include significant guaranteed minimum amounts. In addition the
licensor business model is largely asset light, with low fixed
overhead costs which drive strong operating margins and free cash
flow. The rating is also supported by Authentic Brands' good
liquidity profile.

The stable outlook reflects Moody's expectation for consistent
operating performance over the next 12-24 months driven by
mid-single-digit organic revenue growth and modestly improved
EBITDA margins. Operating performance benefits from the stability
of contractual revenue streams as well as the potential for
incremental revenue ("overages") when minimum contractual terms are
exceeded.

In view of the company's small scale, brand and licensee
concentrations, and an expectation that cash flow will likely
support acquisition activity or otherwise be returned to ownership,
a ratings upgrade is unlikely. However, debt/EBITDA sustained below
5 times with EBITA/Interest expense above 2.75 times could support
consideration for an upgrade.

Weaker than anticipated operating performance resulting from
non-renewal, or renewals at materially lower revenue streams for
its licenses, or as a result of challenges integrating acquired
brands could result in a downgrade. Leverage sustained above 6.5
times or interest coverage sustained below 2.25 times resulting
from under performance or overly aggressive financial policies
could also cause the ratings to be downgraded.

The principal methodology used in these ratings was Global Apparel
Companies published in May 2013.

Headquartered in New York, NY, ABG Intermediate Holdings 2 LLC
("Authentic Brands") is a brand management company with a portfolio
of 28 brands that include Jones New York, Juicy Couture,
Aeropostale, and Hickey-Freeman, as well as control over the use of
the name, image and likeness of Marilyn Monroe, Elvis Presley,
Muhammad Ali, Shaquille O'Neal. Revenue for the LTM period ending
June 30, 2017 was around $240 million. Pro-forma for the proposed
equity sale, the company will be majority owned by two private
equity firms (around 70% combined) with an affiliate of Leonard
Green & Partners, L.P. ("LGP") being the largest shareholder,
followed closely by General Atlantic. Lion Capital and management
own the remaining equity. Authentic Brands does not publicly
disclose financial information.


ACI CONCRETE: Taps Sader Law Firm as Legal Counsel
--------------------------------------------------
ACI Concrete Placement of Kansas, LLC and its affiliates filed
separate applications seeking approval from the U.S. Bankruptcy
Court in Kansas to hire The Sader Law Firm as their legal counsel.

The firm will provide legal services to ACI Concrete, OKK Equipment
LLC, KOK Holdings LLC, ACI Concrete Placement of Lincoln LLC, and
ACI Concrete Placement of Oklahoma LLC in connection with their
Chapter 11 cases.

The firm's standard hourly rates are:

     Neil Sader            $335
     Bradley McCormack     $310
     Paralegal             $100

KOK Holdings LLC, a company affiliated with the Debtors, paid the
firm a retainer in the amount of $95,000, plus $10,000 for the
filing fees and related costs.

Messrs. Sader and McCormack disclosed in court filings that the
firm and its attorneys are "disinterested" as defined in section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Neil S. Sader, Esq.
     Bradley D. McCormack, Esq.
     2345 Grand Boulevard, Suite 2150
     Kansas City, MO 64108
     Phone: 816-561-1818
     Direct Dial: 816-595-1802
     Fax: 816-561-0818
     Email: nsader@saderlawfirm.com
     Email: bmccormack@saderlawfirm.com

                  About ACI Concrete Placement

Founded in 2007, ACI Concrete Placement provides concrete pumping
and telebelt material placement.  In addition to its traditional
concrete placement services, ACI specializes in slip form concrete
placement and separate placing booms.  It owns a fleet of over 55
machines for slope paving, indoor pumping, and small set up areas,
small line and grout pumps and truck mounted conveyors, etc.  ACI
Concrete is headquartered in Spring Hill, Kansas, with additional
locations in Nebraska, Missouri, and Oklahoma.

ACI Concrete Placement of Kansas LLC, ACI Concrete Placement of
Lincoln LLC, ACI Concrete Placement of Oklahoma LLC, OKK Equipment
LLC and KOK Holdings LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Kansas Case Nos. 17-21770 to 17-21774)
on September 14, 2017.  Matthew Kaminsky, COO, signed the
petitions.  

At the time of the filing, ACI Kansas disclosed $1.06 million in
assets and $8.4 million in liabilities.  

Judge Dale L. Somers presides over the cases.


ACOSTA GROUP: Hires E.P. Bud Kirk as Attorney
---------------------------------------------
The Acosta Group, LLC seeks authorization from the U.S. Bankruptcy
Court for the Western District of Texas to employ the law firm of
E.P. Bud Kirk as Chapter 11 counsel.

The Debtor requires E.P. Bud Kirk to:

     a. give the Debtor legal advice with respect to its powers and
duties as Debtor-in-Possession and the continued operation of its
business and management of its properties;

     b. prepare on behalf of the Debtor necessary Schedules,
Statements, Applications, and Answers, Orders, Reports, and other
legal documents required for reorganization;

     c. assist the Debtor in formulation and negotiation of a Plan
with its creditors in these proceedings;

     d. review the transactions of the Debtor prior to the filing
of Chapter 11 proceedings to determine what further litigation, if
any, pursuant to the Bankruptcy Code, or otherwise, should be filed
on behalf of the estate;

     e. examine all tax claims filed against the Debtor, contest
any excessive amounts claimed therein, and structure a payment of
the allowed taxes which conforms to the Bankruptcy Code and Rules;

     f. perform all other legal services of the Debtor, as
Debtor-in-Possession, which may be necessary.

E.P. Bud Kirk lawyers and paralegals who will work on the Debtor's
case and their hourly rates are:

     E.P. Bud Kirk, attorney                 $300
     Kathryn A. McMillan, paralegal           $90
     Maura Casas, paralegal                   $90
     Vanessa Narro, paralegal                 $90

A $3,283 retainer was paid to E.P. Bud Kirk prior to the filing of
these proceedings. Prior to filing, $2,000 was paid to E.P. Bud
Kirk by the Debtor, for pre-bankruptcy services actually rendered.

E.P. Bud Kirk will also be reimbursed for reasonable out-of-pocket
expenses incurred.

E.P. Bud Kirk, Esq., 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.

E.P. Bud Kirk can be reached at:

     E.P. Bud Kirk, Esq.
     600 Sunland Park Drive
     Bldg. 4, Suite 400
     El Paso, TX 79912
     Tel: (915) 584-3773
     Fax: (915) 581-3452

                   About The Acosta Group, LLC

The Acosta Group, LLC filed a Chapter 11 bankruptcy petition
(Bankr. E.D.Tex. Case No. 17-31416) on September 1, 2017.  E.P. Bud
Kirk, Esq. serves as bankruptcy counsel.  The Debtor's assets and
liabilities are both below $1 million.


ALEVO USA: Taps Nelson Mullins Riley as Bankruptcy Counsel
----------------------------------------------------------
Alevo USA, Inc. asks the United States Bankruptcy Court for the
Middle District Of North Carolina, Winston Salem Division, for an
order authorizing and approving the employment of the law firm of
Nelson Mullins Riley & Scarborough LLP, as the Debtor's bankruptcy
counsel.

Services to be provided by Nelson Mullins are:

      (a) advise the Debtor with respect to its powers and duties
as a debtor-in-possession in the continued operation of its
business;

      (b) advise the Debtor with respect to all general bankruptcy
matters;

      (c) prepare on behalf of the Debtor all necessary motions,
applications, answers, orders, reports, and papers in connection
with the administration of its estate;

      (d) represent the Debtor at all critical hearings on matters
relating to its affairs and interests as a debtor-in-possession
before this Court and any appellate courts, and protecting the
interests of the Debtor;

      (e) prosecute and defend litigated matters that may arise
during the Case, including such matters as may be necessary for the
protection of the Debtor's rights, the preservation of estate
assets, or the Debtor's successful reorganization;

      (f) prepare and file a disclosure statement and negotiating,
presenting and implementing a plan of reorganization;

      (g) assist and advise the Debtor with regard to
communications to the general creditor body or other
parties-in-interest regarding any matters concerning the Case;

      (h) negotiate appropriate transactions and preparing any
necessary documentation related thereto;

      (i) represent the Debtor on matters relating to the
assumption or rejection of executory contracts and unexpired
leases; and

      (j) perform all other legal services as may be required and
in the interest of the Debtor, including but not limited to the
commencement and pursuit of such adversary proceedings as may be
authorized.

Nelson Mullins attorneys and staff who will assist the Debtor in
this Case and their rates are:

     Terri L. Gardner (Partner)      $550 per hour
     Larry L. Ostema (Partner)       $450 per hour
     Leslie Lane Mize (Partner)      $365 per hour
     Joseph M. Lischwe (Of Counsel)  $390 per hour
     Amy J. Hill (Paralegal)         $220 per hour
     Karie M. Rankine (Paralegal)    $120 per hour

Terri L. Gardner, a partner at Nelson Mullins, attests that his
firm is disinterested as defined in Section 101(14) of the
Bankruptcy Code, as modified by Bankruptcy Code Section 1107(b).

The Firm can be reached through:

     Terri L. Gardner, Esq.
     NELSON MULLINS RILEY & SCARBOROUGH LLP
     4140 Parklake Avenue
     GlenLake One, Suite 200
     Raleigh, NC 27612
     Telephone: (919) 329-3882
     Facsimile: (919) 329-3799
     Email: terri.gardner@nelsonmullins.com

                       About Alevo USA Inc.

Concord-based battery manufacturers Alevo USA, Inc. and Alevo
Manufacturing, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D.N.C. Case Nos. 17-50876 and 17-50877)
on August 18, 2017.  Peter Heintzelman, its president, signed the
petitions.  

At the time of the filing, Alevo USA disclosed that it had
estimated assets of $1 million to $10 million and liabilities of
$10 million to $50 million.  Alevo Manufacturing estimated assets
and liabilities of $10 million to $50 million.

Judge Catharine R. Aron presides over the cases.  Nelson Mullins
Riley & Scarborough, LLP represents the Debtors as bankruptcy
counsel.


ALL STAR MEDICAL: Has Interim OK to Use Cash for 13 Weeks
---------------------------------------------------------
The Hon. Clifton R. Jessup, Jr., of the U.S. Bankruptcy Court for
the Northern District of Alabama has granted All Star Medical, LLC,
permission to use cash collateral to satisfy expenses reasonable
and necessary to the operation and maintenance of the Debtor's
business in accordance with the 13-week cash projection.

A final hearing on the Debtor's request is scheduled for Sept. 20,
2017, at 1:30 p.m.

The Debtor has established a debtor-in-possession bank account with
North Alabama Bank, which account complies with all applicable
requirements of the Bankruptcy Administrator's Office for the
Northern District of Alabama, designated in the following manner:
"All Star Medical LLC., Debtor-in-Possession, Case Number
17-82507-CRJ11."  The Debtor will collect, deposit and maintain all
cash collateral, whether received prior to, on or after the date of
filing its Voluntary Petition in the DIP Account.

As adequate protection for the use of the cash collateral, all
properly perfected lien creditors are granted a replacement lien
nunc pro tunc as of the Petition Date on and in all cash collateral
acquired or generated post-petition by the Debtor, including
without limitation all proceeds, products, rents or profits
therefrom, to the same extent and priority as the interest existed
pre-petition.

No objection to the request was filed, and no objections were
raised at the hearing.

A copy of the Order is available at:

         http://bankrupt.com/misc/alnb17-82507-29.pdf

As reported by the Troubled Company Reporter on Sept. 11, 2017, the
Debtor has sought court permission to use cash collateral.
Prepetition, the Debtor entered into various credit transactions
with Progress Bank, VGM Financial Services, TCF National Bank,
Invacare Corporation and De Lange Laden.  Each of these companies
has filed multiple liens against the Debtor's accounts and accounts
receivables owned by the Debtor.

                     About All Star Medical

All Star Medical, LLC -- http://www.allstarmedical.com/-- is a
locally owned and operated medical equipment company located in
Albertville, Cullman, Huntsville and Madison, Alabama.  It is a
durable medical equipment company.  It provides home medical
equipment and medical supplies like respiratory equipment,
wheelchairs, hospital beds and medical supplies to patients
throughout north Alabama.  It has offices in Albertville, Cullman,
Huntsville, and Madison.  Its main office is located at 2407 South
Memorial Parkway, Huntsville, Alabama, 35805.

All Star Medical filed a Chapter 11 bankruptcy petition (Bankr.
N.D. Ala. Case No. 17-82507) on Aug. 24, 2017, disclosing $1.37
million in total assets and $2.12 million in total liabilities.
The petition was signed by Philip Garmon, owner.

The Hon. Clifton R. Jessup Jr. presides over the case.  

Kevin D. Heard, Esq., at Heard, Ary & Dauro, LLC, serves as the
Debtor's bankruptcy counsel.


ALLIANCE SECURITY: Hires Shechtman Halperin Savage as Attorney
--------------------------------------------------------------
Alliance Security, Inc., seeks authorization from the U.S.
Bankruptcy Court for the District of Rhode Island to employ Thomas
E. Carlotto and James G. Atchison, and the firm of Shechtman
Halperin Savage as its bankruptcy counsel.

The professional services to be rendered by Shechtman Halperin
Savage are:

     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 necessary applications, answers, orders, reports
and other legal papers on behalf of the Debtor as
debtor-in-possession; and

     c. perform all other legal services for the Debtor as
debtor-in-possession.

Thomas E. Carlotto, Esq. charges $375 per hour for his services;
and James G. Atchison, Esq. charges $285 per hour.

James G. Atchison attests that neither he nor the firm represents
or has any connection to the Debtor or other parties in interest.

The Attorneys can be reached through:

      Thomas E. Carlotto, Esq.
      James G. Atchison, Esq.
      Shechtman Halperin Savage, LLP
      1080 Main Street
      Pawtucket, RI 02860
      Tel: (401) 272-1400
      Email: tcarlotto@shslawfirm.com
             jatchison@shslawfirm.com

                    About Alliance Security, Inc.

Headquartered in Warwick, Rhode Island, Alliance Security, Inc. --
http://www.alliancesecurity.com/-- is a security system supplier.  
Alliance Security filed for Chapter 11 bankruptcy protection
(Bankr. D. R.I. Case No. 17-11190) on July 14, 2017, estimating its
assets and liabilities at between $1 million and $10 million each.
The petition was signed by Jasjit Gotra, its president and CEO.

Judge Diane Finkle presides over the case.  William J. Delaney,
Esq., at The Delaney Law Firm LLC, serves as the Debtor's
bankruptcy counsel.

William K. Harrington, U.S. Trustee for the District of Rhode
Island, on July 27, appointed three creditors to serve on the
official committee of unsecured creditors in the Chapter 11 case of
Alliance Security, Inc.  The Committee hired Robinson & Cole LLP,
as counsel.


ALUMINUM EXTRUSIONS: Hires Nail McKinney as Accountant
------------------------------------------------------
Aluminum Extrusions, Inc., seeks authority from the U.S. Bankruptcy
Court for the Northern District of Mississippi to employ Nail
McKinney Professional Association, as accountant to the Debtor.

Aluminum Extrusions requires Nail McKinney to:

   a. provide tax advice;

   b. prepare the federal and state tax returns; and

   c. provide advice with respect to the various matters
      arising during the course of the Chapter 11 case.

Nail McKinney will be paid a fixed fee of $2,500 for the
preparation of the Debtor's 2016 federal and state tax returns. The
firm will be paid at the hourly rate of $250.

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

David L. Miller, member of Nail McKinney Professional Association,
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.

Nail McKinney can be reached at:

     David L. Miller
     NAIL MCKINNEY PROFESSIONAL ASSOCIATION
     110 N. Madison
     Tupelo, MS 38802-0196
     Tel: (662) 842-6475

                 About Aluminum Extrusions, Inc.

Established in 1993, Aluminum Extrusions Inc. --
http://aluminumextrusionsinc.com-- offers services that range from
extrusion, painting, fabrication, packaging and shipping of
aluminum. Its facility is located in Senatobia, MS -- a mere 30
miles south of Memphis, Tennessee.

Aluminum Extrusions sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Miss. Case No. 17-12693) on July 21,
2017. John C. King, president, signed the petition.

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

Judge Jason D. Woodard presides over the case.

The Debtor hired Michael P. Coury, Esq. at Glankler Brown, PLLC as
its legal counsel in connection with its Chapter 11 case.

No request for a trustee or examiner has been made to date, and no
committee has been appointed in the case.


ASP MWI: Moody's Assigns B3 CFR; Outlook Stable
-----------------------------------------------
Moody's Investors Service assigned ratings to ASP MWI Merger Sub,
Inc. (MWI), including a B3 Corporate Family Rating (CFR) and B3-PD
Probability of Default Rating (PDR). Concurrently, Moody's assigned
a B2 rating to the company's new first-lien senior secured
revolving and term loan facilities and a Caa2 rating to the second
lien senior secured term loan. The ratings outlook is stable.

Proceeds from the new debt along with $335 million in equity from
sponsor American Securities LLC will be used primarily to fund the
approximate $820 million acquisition of MWI, including a refinance
of all the existing debt of MWI Holdings, Inc., and to pay the
related fees and expenses. ASP MWI Merger Sub, Inc. will merge into
Helix Acquisition Holdings, Inc., the intermediate holding parent
of MWI Holdings, Inc., upon close of the transaction such that
Helix Acquisition Holdings, Inc. will be the surviving entity and
borrower following the transaction. The existing ratings for MWI
Holdings, Inc., including the B3 CFR, are not affected at this time
and will be withdrawn upon close of the transaction.

Moody's assigned the following ratings to ASP MWI Merger Sub,
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 (LGD3);

Senior secured second-lien term loan, at Caa2 (LGD5).

The ratings outlook is assigned stable.

Ratings unaffected and to be withdrawn upon transaction close:

Issuer: MWI Holdings, Inc.

Corporate Family Rating, B3;

Probability of Default Rating, B3-PD;

Senior secured first-lien revolver, B2 (LGD3);

Senior secured first-lien term loan, B2 (LGD3);

Senior secured second-lien term loan, Caa2 (LGD5);

Stable outlook.

RATINGS RATIONALE

The ratings, including the B3 CFR, reflect MWI's modest revenue
scale in the highly competitive market for specialized springs and
fasters, its product concentration and high financial leverage with
debt-to-EBITDA above 7x (inclusive of Moody's standard
adjustments), pro forma for the leveraged buyout by American
Securities. The company is also exposed to rising commodity costs
and cyclical end markets, including the industrial heavy equipment
markets such as agriculture where headwinds remain. As well, MWI
has grown primarily through acquisitions and is likely to continue
doing so to augment limited organic growth, given the fragmented
nature of the industry. This presents integration risks. Although
Moody's anticipates that free cash flow will likely be used to fund
bolt-on acquisitions, it could enable debt prepayment and help to
strengthen the company's position at the B3 rating level.

The ratings consider MWI's adequate liquidity, diverse end markets
and long established customer relationships with distributors and
original equipment manufacturers. Retail distribution and
manufacturing operations are also regionally well diversified
within the U.S. The company's product customization helps to
minimize the high risk of product substitution since it does not
make any proprietary products. It also supports relatively good
EBITA margins in the mid-high teens range. The ratings incorporate
Moody's expectation of moderate EBITDA growth and positive free
cash flow over the next year, including leverage approaching the
mid 6x level through fiscal 2018 from a combination of the earnings
growth and debt reduction beyond required amortization. Moody's
does not anticipate any meaningful debt financed acquisitions or
dividends until leverage is reduced, but event risk is high under
private equity ownership.

MWI's adequate liquidity is based on expectations of positive free
cash flow generation and ample availability under the company's new
$70 million revolving credit facility expiring in 2022, given
typically low cash balances. Revolver borrowings of $15 million
upon close of the transaction are anticipated to be repaid over
fiscal 2018. The credit agreement is expected to include an excess
cash flow sweep provision set at 50% with leverage step downs. With
modest amortization requirements of about $4 million annually, the
company would likely use free cash to fund acquisitions or
dividends.

The stable ratings outlook is based on expectations of moderate
growth in key end markets over the next year, including general
industrial and certain energy segments, which should drive modest
organic revenue growth at least in the low single digit range and
EBITDA improvement, aided by cost efficiencies. Moody's also
expects the company to maintain at least adequate liquidity,
including positive free cash flow, and credit metrics that support
the B3 rating level, even if it undertakes bolt-on acquisitions.

The B2 rating on the first lien credit facilities, one notch above
the CFR, reflects their higher priority of claim in the collateral
and the first-loss support provided by the second lien term loan in
a default scenario. The Caa2 rating on the second lien term loan,
two notches below the CFR, reflects the subordination of the lien
on the collateral to the lien held by first lien lenders in the
event of a default.

The ratings could be downgraded with worsening business conditions
and expected declines in organic revenues or margins, or a
deterioration in the company's liquidity including lower than
anticipated free cash flow generation or a reliance on revolver
borrowings. Weakening credit metrics, including if debt-to-EBITDA
leverage does not progress towards 6.5x or EBITA/interest sustained
below 1.5x would drive downward rating pressure. Meaningful debt
financed acquisitions or financial policies that weaken creditor
interests would also pressure the ratings.

Upward ratings momentum could develop should the company grow while
maintaining or improving margins and apply free cash flow toward
debt reduction beyond required amortization, such that Moody's
expects Debt/EBITDA to approach the low 5.0x range and
EBITA/interest above 2.0x on a sustained basis. MWI would also need
to maintain good liquidity.

The principal methodology used in these ratings was Global
Manufacturing Companies published in June 2017.

Helix Acquisition Holdings, Inc., through its principal holding
operating subsidiary, MWI Holdings, Inc., based in Rosemont,
Illinois, is a manufacturer and designer of engineered compression
and other springs, fasteners, and precision components across
diverse end-markets. Revenues are anticipated to be about $340
million for fiscal year end June 30, 2017, pro forma for the
acquisition of Tri-Star Industries, a manufacturer of threaded
inserts for plastics and precision machined products. MWI will be
majority-owned by funds affiliated with American Securities LLC, a
private equity firm.


AURA SYSTEMS: Reports $12.3 Million Net Loss in Fiscal 2015
-----------------------------------------------------------
Aura Systems, Inc., recently filed with the Securities and Exchange
Commission its annual report on Form 10-K reporting a net loss of
$12.28 million on $1.15 million of net revenues for the year ended
Feb. 28, 2015, compared to a net loss of $12.72 million on $2.31
million of net revenues for the year ended Feb. 28, 2014.

As of Feb. 28, 2015, Aura Systems had $255,492 in total assets,
$38.82 million in total liabilities and a total stockholders'
deficit of $38.56 million.

KSP Group Inc., in Los Angeles, California, issued a "going
concern" opinion on the consolidated financial statements for the
year ended Feb. 28, 2015, noting that the Company has historically
incurred substantial losses from operations, and the Company 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.

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

                    https://is.gd/7IgnAT

                     About Aura Systems

Calif.-based Aura Systems, Inc., a Delaware corporation, was
founded in 1987.  Prior to experiencing severe financial pressures
that started in the second half of 2014, the Company designed,
assembled, tested and sold its proprietary and patented Axial Flux
induction machine known as the AuraGen for industrial and
commercial applications and the VIPER for military applications.
The Company's patented system when applied as a generator uses the
engine of a vehicle or any other prime mover to create mechanical
energy and the AuraGen converts the mechanical energy to electric
power.  Its patented control system is used to deliver such power
to the user.  When used as an electric motor, the Company's system
delivers mechanical power to drive mechanical devices.  During the
first half of fiscal 2016, the Company significantly reduced
operations due to lack of financial resources.  During the second
half of fiscal 2016 the Company's operations were completely
disrupted when the Company was forced to move from its facilities
in Redondo Beach, California to a smaller facility in Stanton,
California.  Operations during the second half of fiscal 2016 were
sporadic.  During fiscal 2017, the Company suspended its
engineering, manufacturing, sales, and marketing activities to
focus on renegotiating numerous financial obligations with several
Note holders.


AURA SYSTEMS: Reports $6.60 Million Net Loss in Fiscal 2016
-----------------------------------------------------------
Aura Systems, Inc., filed with the Securities and Exchange
Commission its annual report on Form 10-K reporting a net loss of
$6.60 million on $183,032 of net revenues for the year ended Feb.
29, 2016, compared to a net loss of $12.28 million on $1.15 million
of net revenues for the year ended Feb. 28, 2015.

As of Feb. 29, 2016, Aura Systems had $130,785 in total assets,
$45.30 million in total liabilities and a total stockholders'
deficit of $45.17 million.

The report of the Company's independent accounting firm KSP Group
Inc., in Los Angeles, California, on the consolidated financial
statements for the year ended Feb. 29, 2016, included an
explanatory paragraph expressing substantial doubt regarding the
ability of the company to continue as a going concern.  The
auditors noted that the Company has historically incurred
substantial losses from operations, and the Company may not have
sufficient working capital or outside financing available to meet
its planned operating activities over the next twelve months.

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

                    https://is.gd/EgMtkB

A copy of the Form 10-Q for the three months ended May 31, 2015, is
available at https://is.gd/0hfNKO

A copy of the Form 10-Q for the three months ended Aug. 31, 2015,
is available at https://is.gd/2VwIOr

A copy of the Form 10-Q for the three months ended Nov. 30, 2015,
is available for free at https://is.gd/QFwZCO

                     About Aura Systems

Calif.-based Aura Systems, Inc., a Delaware corporation, was
founded in 1987.  Prior to experiencing severe financial pressures
that started in the second half of 2014, the Company designed,
assembled, tested and sold its proprietary and patented Axial Flux
induction machine known as the AuraGen for industrial and
commercial applications and the VIPER for military applications.
The Company's patented system when applied as a generator uses the
engine of a vehicle or any other prime mover to create mechanical
energy and the AuraGen converts the mechanical energy to electric
power.  Its patented control system is used to deliver such power
to the user.  When used as an electric motor, the Company's system
delivers mechanical power to drive mechanical devices.  During the
first half of fiscal 2016, the Company significantly reduced
operations due to lack of financial resources.  During the second
half of fiscal 2016 the Company's operations were completely
disrupted when the Company was forced to move from its facilities
in Redondo Beach, California to a smaller facility in Stanton,
California.  Operations during the second half of fiscal 2016 were
sporadic.  During fiscal 2017, the Company suspended its
engineering, manufacturing, sales, and marketing activities to
focus on renegotiating numerous financial obligations with several
Note holders.


AURA SYSTEMS: Reports $7.73 Million Net Loss for Fiscal 2017
------------------------------------------------------------
Aura Systems, Inc., filed with the Securities and Exchange
Commission its annual report on Form 10-K reporting a net loss of
$7.73 million on $0 of net revenues for the year ended Feb. 28,
2017, compared to a net loss of $6.60 million on $183,032 of net
revenues for the year ended Feb. 29, 2016.

As of Feb. 28, 2017, Aura Systems had $262,263 in total assets,
$53.06 million in total liabilities, and a $52.80 million total
stockholders' deficit.

KSP Group, Inc., in Los Angeles, California, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Feb. 28, 2017, noting that the Company has
historically incurred substantial losses from operations, and the
Company 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.

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

                  https://is.gd/GluDDf

A full-text copy of the Form 10-Q for the quarter ended May 31,
2016, is available for free at:

                  https://is.gd/KH7atl

A copy of the Form 10-Q for the quarter ended Aug. 31, 2016, is
available at:

                  https://is.gd/YdA5qI

A copy of the Form 10-Q for the quarter ended Nov. 30, 2016 is
available at:

                 https://is.gd/oaLuhO

                       About Aura Systems

Calif.-based Aura Systems, Inc., a Delaware corporation, was
founded in 1987.  Prior to experiencing severe financial pressures
that started in the second half of 2014, the Company designed,
assembled, tested and sold its proprietary and patented Axial Flux
induction machine known as the AuraGen for industrial and
commercial applications and the VIPER for military applications.
The Company's patented system when applied as a generator uses the
engine of a vehicle or any other prime mover to create mechanical
energy and the AuraGen converts the mechanical energy to electric
power.  Its patented control system is used to deliver such power
to the user.  When used as an electric motor, the Company's system
delivers mechanical power to drive mechanical devices.  During the
first half of fiscal 2016, the Company significantly reduced
operations due to lack of financial resources.  During the second
half of fiscal 2016 the Company's operations were completely
disrupted when the Company was forced to move from its facilities
in Redondo Beach, California to a smaller facility in Stanton,
California.  Operations during the second half of fiscal 2016 were
sporadic.  During fiscal 2017, the Company suspended its
engineering, manufacturing, sales, and marketing activities to
focus on renegotiating numerous financial obligations with several
Note holders.


AUTHENTIC GELATO: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor affilates that filed separate Chapter 11 bankruptcy
petitions:

    Debtor                                      Case No.
    ------                                      --------
    Authentic Gelato, LLC                       17-33532
    1215 Viceroy Dr.
    Dallas, TX 75247

    Paciugo Holdings, LLC                       17-33533
    Ad Astra Holdings, LP                       17-33534
    Paciugo Management, LLC                     17-33536
    Paciugo Supply Co, LP                       17-33537
    Paciugo Franchising, LP                     17-33538
    Paciugo Properties, LP                      17-33540
    Ginatta RE, LLC                             17-33542

Business Description: Authentic Gelato, LLC, together with its
                      affiliates, is in the ice cream and frozen
                      desserts business.

NAICS (North American
Industry Classification
System) 4-Digit Code that Best
Describes Debtor: 7223

Chapter 11 Petition Date: September 19, 2017

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

Judge: Hon. Harlin DeWayne Hale

Debtors' Counsel: Keith Miles Aurzada, Esq.
                  BRYAN CAVE LLP
                  2200 Ross Avenue, Suite 3300
                  Dallas, TX 75201
                  Tel: (214) 721-8041
                  Fax: (214) 721-8100
                  E-mail: keith.aurzada@bryancave.com

                    - and -

                  Michael P. Cooley, Esq.
                  BRYAN CAVE LLP
                  2200 Ross Avenue, Suite 3300
                  Dallas, TX 75201-4675
                  Tel: 214-721-8054
                  E-mail: michael.cooley@bryancave.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Ugo Ginatta, director.

Authentic Gelato's list of 20 largest unsecured creditors is
available for free at http://bankrupt.com/misc/txnb17-33532.pdf

Authentic Gelato's petition is available for free at
http://bankrupt.com/misc/txnb17-33532_petition.pdf


BANESCO USA: Fitch Hikes IDR to BB- & Revises Outlook to Stable
---------------------------------------------------------------
Fitch Ratings has upgraded Banesco USA's (BNSC) Long-Term Issuer
Default Rating (IDR) to 'BB-' from 'B+' and Viability Rating (VR)
to 'bb-' from 'b+'. The Rating Outlook has been revised to Stable
from Positive.

KEY RATING DRIVERS

IDRS AND VIABILITY RATINGS

The action reflects BNSC's sustained improvement in business and
financial performance, particularly core asset quality and
profitability. Further, management continues to execute well on
strategic initiatives to diversify the bank's loan and deposit
portfolios. BNSC's strong growth in recent years, its concentration
in
commercial real estate (CRE) loans and South Florida are viewed by
Fitch as rating constraints.

Fitch believes BNSC's current and expected earnings are
satisfactory and in-line with the current rating. During 2016,
excluding a provision related to the asset-based loan discussed
further below, the company improved its ROA and ROE measures to
approximately 65 basis points (bps) and nearly 7%, respectively.
Fitch expects full-year 2017 core profitability measures to show
continued momentum driven by good efficiency, an asset sensitive
balance sheet, and execution on revenue growth initiatives. Over
the longer term, Fitch believes large gains in profitability are
limited, given the shift to more domestically-sourced deposits,
including online CDs, which are higher cost.

Fitch views BNSC's credit performance as commensurate with the new
rating level and continues to expect improvement over the near term
as
the bank works down its OREO balances. Fitch calculates BNSC's
non-performing assets (NPAs; includes loans 90 days past due and
still
accruing, accruing TDRs, and OREO) at 1.18% as of second quarter
2017
(2Q17), down from 1.86% as of 2Q16. BNSC's NPA
performance is in line with similarly rated institutions.

In 4Q16, BNSC experienced a spike in non-accruing loans followed
by
above average charge-offs in the first half of 2017 (1H17) due to
fraud that was uncovered in one asset-based loan. Fitch believes
this
is an isolated event and asset quality measures excluding this
loan
show continued improvement year-over-year.

Fitch's rating action also incorporates the view that the bank has
made significant improvements in risk management, controls, and
oversight across its major risk exposures. In April 2016, the
bank's Consent Order related to deficiencies in its compliance
with
BSA and AML laws and regulations was lifted by the FDIC and the
Florida Office of Financial Regulation.

Fitch recognizes that BNSC's CRE concentration in local markets
such as South Florida tends to be above community bank averages.
In
addition, the CRE concentration could drive modest volatility in
NPA
measures, but at this stage Fitch believes credit losses should be
manageable in the context of the current rating level.

BNSC's capitalization is appropriate for its risk profile;
however,
the lack of access to external capital is considered a rating
constraint. As of June 30, 2017, the bank's Fitch core
capital/risk-weighted assets ratio was 11.7% and its tangible
common equity/tangible assets ratio was 8.92%. Although Fitch
considers the capital base sufficient to support risks within the
business mix, a return to high loan growth coupled with limited
profitability may adversely impact capital ratios.

The company's liquidity profile is driven by its large core
deposit
base that relies on a high volume of international deposits, which
make up about 50% of total deposits. The majority of international
funding is sourced from Venezuelan depositors who have turned to
U.S.
banks as a safe haven. These deposits typically have a very low
attrition rate, limited rate sensitivity, and provide a stable
source
of low-cost funding.

However, going forward, deposit inflows are expected to be limited
and the company may experience some outflows driven by rising
inflation in Venezuela. In an effort to reduce reliance on
Venezuelan funding, management has been working to grow domestic
deposits including strategic initiatives to leverage its
affiliation with Banesco companies abroad. BNSC has also
demonstrated growth within its new national online deposit
platform, providing an additional source of funding. Fitch views
the diversification of funding sources positively.

Fitch notes that there may be risks to BNSC's Venezuelan
depositors
seeking other U.S.-based banking institutions in which to deposit
their monies in the event there are concerns regarding BNSC or the
Banesco Group. However, to date, BNSC has actually benefited from
its
association with the Banesco brand, despite volatility in
Venezuela,
as demonstrated by its relatively stable deposit base overall.
Fitch
notes that depositor behavior has thus far been manageable.

In Fitch's view, BNSC's ratings are not immediately affected by
deteriorating economic conditions in Venezuela and their impact on
Banesco Banco Universal (BBU; VR 'cc') in Venezuela. Although BNSC
is affiliated with the Banesco Group and shares common ownership,
BNSC does not have a holding company structure in the U.S.
therefore there is no direct rating linkage to BBU in Venezuela.

Fitch recognizes that BNSC benefits from the "Banesco" brand, its
strong recognition in Latin America, and BBU's market-leading
position in Venezuela. However, in Fitch's opinion, contagion risk
from BBU, which shares the same brand, is limited at this time.

SUPPORT RATING AND SUPPORT RATING FLOOR

BNSC has a Support Rating (SR) of '5' and Support Rating Floor
(SRF) of 'NF'. In Fitch's view, BNSC is not systemically important
and, therefore, the probability of support is unlikely. The IDRs
and VRs do not incorporate any support. Historically, BNSC's
principal shareholders have demonstrated a willingness to provide
capital; however, Fitch's rating analysis does not assume capital
support from the shareholders.

LONG- AND SHORT-TERM DEPOSIT RATINGS

BNSC's uninsured deposit ratings are rated one-notch higher than
the company's IDR because U.S. uninsured deposits benefit from
depositor preference. U.S. depositor preference gives deposit
liabilities superior recovery prospects in the event of default.

RATING SENSITIVITIES
IDRS AND VRS

Fitch views BNSC's ratings as well-situated at 'BB-' and believes
rating upside is limited given its asset, revenue and geographic
concentrations.

Over the longer term, however, as the franchise continues to
mature, increased loan, deposit, geographic, and/or business line
diversity could have positive implications provided the company
demonstrates continued enhanced risk management practices and a
good credit loss track record while maintaining earnings and
capital levels that support positive ratings momentum.

The ratings incorporate a moderate level of organic growth. Should
BNSC exhibit aggressive organic loan growth relative to peers,
negative ratings pressure could build. This risk is further
accentuated by Banesco's already significant growth in commercial
loans through a relatively benign credit environment.

Fitch believes that asset quality improvement will moderate going
forward and could even reverse nominally as credit metrics are
expected to normalize industry-wide. However, if BNSC's credit
trends reverse materially beyond peer levels, particularly if
large
loans become impaired, negative rating action could be taken.

Given BNSC's ties to the Banesco Group and considerable Venezuelan
deposit base, if material adverse changes in deposit behavior
occur, particularly as a result of a Venezuelan sovereign default,
negative rating action could ensue.

SUPPORT RATING AND SUPPORT RATING FLOOR

BNSC's SR and SRF are sensitive to Fitch's assumption around
capacity to procure extraordinary support in case of need. Since
BNSC's SR and SR Floor are '5' and 'NF', respectively, there is
limited likelihood that these ratings will change over the
foreseeable future.

LONG- AND SHORT-TERM DEPOSIT RATINGS

The ratings of long- and short-term deposits issued by BNSC are
primarily sensitive to any change in BNSC's Long- and Short-Term
IDRs.

PROFILE

Banesco USA was established in 2006 by the principal shareholders
of the Banesco Group and provides traditional banking services,
primarily real estate financing, to retail clients as well as to
small-to-medium-sized companies. Services are offered via branches
in Miami-Dade County, Broward County, and San Juan, Puerto Rico.
Banesco USA is based in Coral Gables, FL.

Fitch has taken the following actions:

Banesco USA (BNSC)

-- Long-Term IDR upgraded to 'BB-' from 'B+'; Outlook revised to
    Stable from Positive;
-- Short-Term IDR affirmed at 'B';
-- Long-term deposits upgraded to 'BB' from 'BB-';
-- Short-term deposits affirmed at 'B';
-- Viability Rating upgraded to 'bb-' from 'b+';
-- Support affirmed at '5';
-- Support Floor affirmed at 'NF'.


BEAR FIGUEROA: Bid for Access $2.17M of DIP Financing Denied
------------------------------------------------------------
The Hon. Vincent P. Zurzolo of the U.S. Bankruptcy Court for the
Central District of California has denied Bear Figueroa LLC request
for authorization to enter into negotiations to refinance the loans
secured by existing liens on its property located at 10520 South
Figueroa Boulevard, Los Angeles, California 90003.

As reported by the Troubled Company Reporter on Aug. 9, 2017, the
Debtor sought approval of a refinancing loan -- the total loan
amount of approximately from $2,015,000 to $2,170,000 -- secured by
the Property.

                      About Bear Figueroa

Headquartered in Culver City, California, Bear Figueroa LLC owns a
property located at 10520 South Figueroa Boulevard, Los Angeles,
California 90003, valued at $2.9 million.  For 2016, it recorded
gross revenue of $265,000 compared to gross revenue of $250,000
during the prior year.

Bear Figueroa filed for Chapter 11 bankruptcy protection (Bankr.
C.D. Cal. Case No. 17-14249) on April 6, 2017, listing $2.9 million
in total assets and $1.93 million in total liabilities.  The
petition was signed by Denise Johnson, managing member.

Judge Vincent P. Zurzolo presides over the case.

Lionel E Giron, Esq., at the Law Offices of Lionel E. Giron, serves
as the Debtor's bankruptcy counsel.

No creditors' committee has been appointed by the United States
Trustee.


BEAR METAL WELDING: Hires Lehman & Associates as Accountant
-----------------------------------------------------------
Bear Metal Welding & Fabrication, Inc., seeks authority from the
U.S. Bankruptcy Court for the Northern District of Illinois to
employ Lehman & Associates CPA, Ltd., as accountant to the Debtor.

Bear Metal Welding requires Lehman & Associates to:

   a. review and monitor Debtor's books of account, reconcile
      bank accounts, and monitor Debtor's use of its Quickbooks
      software;

   b. prepare payroll and income tax filings;

   c. prepare the Small Business Monthly Operating Reports
      required for purposes of the bankruptcy case; and

   d. assist the Debtor in preparation of budgets and projections
      for purposes of its requested use of cash collateral, its
      disclosure statement and its plan of reorganization.

Lehman & Associates will be paid at the hourly rate $150-$350. The
firm will also be reimbursed for reasonable out-of-pocket expenses
incurred.

Larry Lehman, president of Lehman & Associates CPA, Ltd., 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.

Lehman & Associates can be reached at:

     Larry Lehman
     LEHMAN & ASSOCIATES CPA, LTD.
     805 State St.
     Lemont, IL 60439
     Tel: (630) 243-8100

        About Bear Metal Welding & Fabrication, Inc.

Headquartered in Lombard, Illinois, Bear Metal Welding &
Fabrication, Inc., has been in business since 1997.  Bear Metal is
in the business of providing fabrication and repair of metals to
commercial and consumer markets.  Bear Metal's principal asset is
the improved real estate from which it operates at 948 North Ridge
Avenue, Lombard, Illinois, with the property valued at $450,000.

Dean Mormino has been Bear Metal's principal officer at all times
since the Company began business operations. Mr. Mormino has been
the sole shareholder, director and the president since 2012 when
his marriage to Melisa Mormino was dissolved. Prior to the
dissolution of their marriage, Melisa Mormino was a shareholder of
Bear Metal.

Bear Metal filed for Chapter 11 bankruptcy protection (Bankr. N.D.
Ill. Case No. 17-24246) on Aug. 14, 2017, estimating up to $50,000
in assets and between $500,001 and $1 million in liabilities.
Abraham Brustein, Esq., at Dimonte & Lizak, LLC, serves as the
Debtor's bankruptcy counsel.


BELK INC: S&P Lowers CCR to 'B-' on Expected Weak Performance
-------------------------------------------------------------
U.S.-based regional department store operator Belk Inc. reported
negative comparable-store sales for the second quarter and first
half of the current fiscal year, a trend S&P believes will persist
and lead to sales deleveraging and declining EBITDA margins over
the next 12 to 18 months.

S&P Global Ratings thus lowered its corporate credit rating on the
Charlotte, N.C.-based regional department store operator Belk Inc.
to 'B-' from 'B'. The outlook is stable.

S&P said, "At the same time, we lowered the issue-level rating on
the company's secured first-lien term loan to 'B-' from 'B'. Our
'3' recovery rating remains unchanged and reflects our expectation
for meaningful recovery (50% to 70%; rounded estimate: 50%) in the
event of default or bankruptcy.

"The downgrade reflects our expectation for a continued contraction
in customer traffic and comparable-store sales, resulting in sales
deleveraging and lower EBITDA margins in the back half of the
current fiscal year and in the fiscal year ending January 2019. We
believe the department store industry remains challenged in this
highly competitive environment for retail apparel companies, an
industry characterized by uneven customer traffic trends, high
levels of promotional activity, and declining operating margins.
Along with many department stores, we believe Belk has come under
increasing pressure from online apparel retail competition,
fast-fashion, and off-price retailers. These retailers have
consistently taken market share in recent years as they offer
customers speed and convenience, fresh on-trend merchandise, and
compelling value that traditional department stores have not been
able to or have been slow to match. We believe the operating
environment for department stores will remain difficult as these
competitive threats become increasingly prevalent.

"The stable outlook reflects our belief that despite expected
performance deterioration, the company has adequate liquidity
headroom in our base-case forecast and no meaningful near-term debt
maturities. We expect the trend of negative comparable-store sales
will persist and result in sales deleverage and declining EBITDA
margins, leading to weakened credit metrics, including adjusted
leverage of about 6x over the next 12 months to 18 months.

"We could lower our ratings if we believe the company's capital
structure is unsustainable and liquidity is less than adequate.
Under such a scenario, we would expect a continued decline in
comparable sales and an extended decline in operating margins to
lead both negative free operating cash flow and an increased
reliance on the ABL facility to fund operating losses. We could
also lower the rating if we think the chance of a distressed
exchange becomes more likely.

"Although unlikely in the next 12 months given our retail apparel
outlook, we could raise the ratings if the company generates
consistently positive comparable store sales and EBITDA margins
improved more 150 basis points versus our projections, leading to
adjusted leverage in the low-5x area. We would also need to believe
the company's financial policy supports this level of leverage."


BEMA RESTAURANT: May Use Cash Collateral Until Oct. 31
------------------------------------------------------
The Hon. Joan N. Feeney of the U.S. Bankruptcy Court for the
District of Massachusetts has granted Bema Restaurant Corporation
and Sunset Partners, Inc., permission to use cash collateral
through the continued hearing which will be held on Oct. 31, 2017,
at 10:30 a.m., on the condition that the Debtor file with the Court
and provide interested parties a reconciliation of budget to actual
income and expenses every two weeks commencing on Sept. 22, 2017.

Objections to the continued use of cash collateral must be filed by
Oct. 27, 2017, at 4:30 p.m.

A copy of the Order is available at:

           http://bankrupt.com/misc/mab17-12434-38.pdf

                      About Bema Restaurant

Bema is a Massachusetts corporation that owns and operates a Boston
area restaurant called Patrons, which is located at 138 Brighton
Avenue, Allston, MA. It is an affiliate of Sunset Partners, Inc., a
Massachusetts corporation that owns and operates two additional
Boston area restaurants: the Sunset Grill & Tap located at 130
Brighton Avenue, Allston, MA; and, the Sunset Cantina located at
916 Commonwealth Avenue, Brookline, MA. On June 7, 2017, Sunset
Partners filed a separate Chapter 11 case, (Bankr. D. Mass. Case
No. 17-12178).

Bema Restaurant Corporation, d/b/a Patron's, filed a Chapter 11
petition (Bankr. D. Mass. Case No. 17-12434) on June 29, 2017.  The
petition was signed by Marc Berkowitz, president.  At the time of
filing, the Debtor had $1.12 million in assets and $4.45 million in
liabilities.

The case is assigned to Judge Joan N. Feeney.

The Debtor is represented by David B. Madoff, Esq., and Steffani
Pelton Nicholson, Esq., at Madoff & Khoury LLP.  

No trustee, examiner, or official committee has been appointed in
the Chapter 11 case.


BOD ENTERPRISES: Wants to Use Bank of Commerce's Cash Collateral
----------------------------------------------------------------
BOD Enterprises, LLC, seeks permission from the U.S. Bankruptcy
Court for the Northern District of Oklahoma to use cash collateral
on an expedited interim basis and on a permanent basis.

The Debtor believes that Bank of Commerce holds a mortgage recorded
in the offices of the Osage County Clerk on the property -- two car
washes and a boat storage facility -- owned by BOD Investments.
The amount of the mortgage is $1,543,519.15 and the value of the
property is $1,775,000.  Rents collected and income earned by the
Debtor may constitute cash collateral of Commerce Bank.

BOD Investments seeks use of cash collateral and proposes adequate
protection in the form of a replacement lien pursuant to 11 U.S.C.
Section 361(2).  Bodley Investments requires funds to pay
post-petition wages, insurance, utilities, and maintenance expenses
in or to continue present operations and to maintain and preserve
the bankruptcy estate.  Without authorization to use cash
collateral, the Debtor's continued business operations would cease
and the value of the Property would decrease causing immediate and
irreparable harm to the Debtor, the Debtor's creditors and the
bankruptcy estate.

The Debtor's proposed budget shows revenues and expenses for Sept.
6, 2017, through Oct. 5, 2017.  The Debtor anticipates that there
will be positive cash flow of $10,968.

Included within the budget is an estimate of the projected fees
owed to the U.S. Trustee.  The income received equaling the amount
of any fee owed to the U.S. Trustee is not subject to the
replacement lien granted to Commerce Bank.

Commerce Bank is entitled to certain protections for the Debtor's
use of cash collateral.  The Debtor has agreed to provide Commerce
Bank with a replacement lien in and to future rents and car wash
income of the Debtor pursuant to 11 U.S.C. Section 361(2) to the
extent the Debtor uses cash collateral.  The Debtor will also
maintain insurance coverage on the property pledged to Commerce
Bank, and provide it monthly reports of the Debtor's receipts and
expenses.

A copy of the Debtor's request is available at:

           http://bankrupt.com/misc/oknb17-11777-4.pdf

                    About BOD Enterprises

BOD Enterprises, LLC, is a small business debtor as defined in 11
U.S.C. Section 101(51D) categorized under the automotive repair and
maintenance industry.  It is an affiliate of Bodley Investments,
LLC, which sought bankruptcy protection on Aug. 28, 2017 (Bankr.
N.D. Okla. Case No. 17-11722).

BOD Enterprises, LLC, based in Skiatook, Oklahoma, filed a Chapter
11 petition (Bankr. N.D. Okla. Case No. 17-11777) on Sept. 6, 2017,
disclosing $1.91 million in assets and $2.48 million in
liabilities.  The petition was signed by Scott Bodley,
member/manager.

The Hon. Terrence L. Michael presides over the case.  

Karen Carden Walsh, Esq., at Riggs Abney Neal Turpen Orbison &
Lewis, serves as bankruptcy counsel.


BODLEY INVESTMENTS: Wants to Use Bank of Commerce's Cash Collateral
-------------------------------------------------------------------
Bodley Investments, LLC, seeks permission from the U.S. Bankruptcy
Court for the North District of Oklahoma to use cash collateral on
an interim and on a permanent basis.

The Debtor believes that Bank of Commerce holds a mortgage recorded
in the offices of the Tulsa County Clerk on the property -- a
commercial office building located at 225 E. Rogers Boulevard,
Skiatook, Oklahoma 74070 -- owned by Bodley Investments.  The
amount of the mortgage is $765,933 and the value of the Property is
$850,000.  Rents collected by Bodley Investments may constitute
cash collateral of Commerce Bank.

BOD Investments seeks use of cash collateral and proposes adequate
protection in the form of a replacement lien pursuant to 11 U.S.C.
Section 361(2).  

Bodley Investments requires funds to pay postpetition insurance,
utilities, and maintenance expenses in or to continue present
operations and to maintain and preserve the bankruptcy estate.
Without authorization to use cash collateral, Bodley Investments'
continued business operations would cease, tenants would vacate the
Property, and the value of the Property would decrease -- causing
immediate and irreparable harm to the Debtor, the Debtor's
creditors and the bankruptcy estate.

The Debtor's proposed budget shows revenues and expenses for
September 2017.  The Debtor anticipates that there will be positive
cash flow of $4,541.

Commerce Bank is entitled to certain protections for the Debtor's
use of cash collateral.  The Debtor has agreed to provide Commerce
Bank with a replacement lien in and to future rents of the Debtor
to the extent the Debtor uses cash collateral.  The Debtor will
also maintain insurance coverage on the property pledged to
Commerce Bank, and provide it monthly reports of the Debtor's
receipts and expenses.

A copy of the Debtor's Motion is available at:

             http://bankrupt.com/misc/oknb17-11722-15.pdf

                      About Bodley Group

Bodley Group, LLC, is a venture capital firm specializing direct
and fund of funds investments.  Based in Skiatook, Oklahoma,
Boodley filed a Chapter 11 Petition (Bankr. N.D. Okla. Case No.
17-11722) on Aug. 28, 2017.  The petition was signed by Scott
Bodley, its member/manager.

At the time of filing, the Debtor estimated $1 million to $10
million both in assets and liabilities.

The Hon. Dana L. Rasure presides over the case.  

The Debtor is represented by Karen Carden Walsh at Riggs, Abney,
Neal, Turpen, Orbison & Lewis are counsel.


BOWMAN DAIRY: Has Final Okay to Use Cash Collateral
---------------------------------------------------
The Hon. James M. Carr of the U.S. Bankruptcy Court for the
Southern District of Indiana has granted Bowman Dairy Farms LLC
final authority to use cash collateral.

Beacon Credit Union is granted replacement liens in the Debtor's
postpetition assets of the same type and character in which Beacon
Credit Union held a lien prepetition to the extent of any
diminution in the value of the cash collateral in existence at the
filing of the petition held by Beacon Credit Union and caused by
the Debtor's postpetition use of collateral.  

As additional adequate protection, Beacon Credit Union will retain
$20,968 of the otherwise unauthorized postpetition payment of
$41,396 it received on Aug. 28, 2017, and will return the remainder
of the Postpetition Payment to the Debtor within three days of the
entry of the court order.  The Retained Payment will be applied to
the Debtor's loans with Beacon Credit Union.  

As further adequate protection, the primary beneficiary of the life
insurance policies in the name of Trent Bowman, Benjamin Bowman,
and Gayle Bowman whose premium payments are to be paid by the
Debtor will be changed to Beacon Credit Union until the debts owed
to Beacon Credit Union by the Debtor are paid or resolved, but
subject to the following that at the death of Gayle Bowman and the
payment of the proceeds to Beacon Credit  Union of the life
insurance policies on Gayle Bowman, Beacon Credit Union, will
release its liens on the property of Gayle Bowman if the proceeds
exceed the value of the property or will reduce its maximum lien on
the Gayle Bowman property to the property value exceeding the
proceeds whether such property is held in trust or otherwise and
whether or not the debts owed to Beacon Credit Union are paid or
resolved.

The St. Henry Bank is granted replacement liens in the Debtor's
postpetition assets to the extent of any diminution in the actual
value of The St. Henry Bank's interest in accounts receivable in
existence at the filing of the petition and caused by the Debtor's
postpetition use of cash collateral.

The Debtor is otherwise authorized to use its cash in the ordinary
course of business, including the payment of professional fees as
may be approved by the Court, and in substantial compliance with
the initial budget, considering the Retained Payment.  The Debtor
may amend or modify the Initial Budget from time to time, and any
amendments will be filed with the Court.  If no objection is filed
to any amendment within 10 days of filing, then the budget will
become the new approved budget, as amended, without further court
order.

A copy of the Order is available at:

           http://bankrupt.com/misc/insb17-06475-37.pdf

                    About Bowman Dairy Farms

Bowman Dairy Farms LLC owns a dairy farm in Hagerstown, Indiana.

Bowman Dairy Farms filed a Chapter 11 petition (Bankr. S.D. Ind.
Case No. 17-06475) on Aug. 27, 2017.  The petition was signed by
Trent N. Bowman, member.  At the time of filing, the Debtor
estimated assets and liabilities at $10 million to $50 million.

The Debtor is represented by Terry E. Hall, Esq., at Faegre Baker
Daniels LLP.


CAESARS ENTERTAINMENT: S&P Raises CCR to B+, Outlook Positive
-------------------------------------------------------------
S&P Global Ratings raised its corporate credit ratings on Caesars
Entertainment Corp. (CZR), Caesars Growth Properties Parent LLC
(CGPP), Caesars Entertainment Resort Properties (CERP), and Chester
Downs and Marina LLC (Chester) to 'B+', and removed the ratings
from CreditWatch, where S&P had placed them with positive
implications on Jan., 24, 2017. S&P also assigned Caesars Growth
Properties Holdings LLC (CGPH) a 'B+' corporate credit rating, and
affirmed its 'B+' corporate credit rating on Caesars Entertainment
Operating Co LLC (new CEOC). The rating outlooks are positive.

S&P said, "At the same time, we assigned CGPH's proposed $5.7
billion senior secured credit facility, consisting of a $1 billion
revolver due 2022 and a $4.7 billion term loan due 2024, a 'BB'
issue-level rating and '1' recovery rating. The '1' recovery rating
reflects our expectation for very high recovery (90%-100%; rounded
estimate: 90%) for lenders in the event of a payment default. We
also assigned our 'B-' issue-level rating and '6' recovery rating
to CGPH's proposed $1.7 billion senior unsecured notes due 2025.
The '6' recovery rating reflects our expectation for negligible
recovery (0% to 10%; rounded estimate: 0%) for lenders in the event
of a payment default."

CGPH plans to use the proceeds from the proposed financing
transactions, along with cash on the balance sheet, to refinance
existing CGPH and CERP debt and to pay various fees and expenses
associated with the refinancing transaction.

Recovery ratings are unchanged on existing CGPH, Chester, and CERP
debt because recovery prospects for lenders are unchanged, but we
raised issue-level ratings on these existing debt issues to levels
in line with notching from the current 'B+' corporate credit rating
We also removed all issue-level ratings from CreditWatch with
positive implications.

S&P said, "In addition, we raised our corporate credit rating on
Corner Investment Propco to 'B+' and removed it from CreditWatch,
and then subsequently withdrew it at the issuer's request. CGPH
borrowed incremental term loan debt earlier this year to redeem
Corner's existing debt.

"The 'B+' rating on CZR and all current and anticipated
subsidiaries (including CGPP and CGPH) reflects our expectation
that CZR's consolidated leverage will improve to around 6x in 2018
from the high-6x area at the end of 2017, through a combination of
EBITDA growth in 2018 and an expectation that the company will
generate free cash flow that could be used for debt repayment.

"Our forecast for leverage incorporates our view that CZR's EBITDA
will grow in the mid-single–digit percentages in 2018 as a result
of the investments CZR is making in its portfolio coupled with our
good outlook for the Las Vegas market. We expect these reinvestment
projects (primarily hotel room renovations in Las Vegas and the
addition of nongaming amenities at Chester Downs) and the impact of
new competition in certain regional markets (e.g., Baltimore) will
result in modest disruption in 2017, reducing EBITDA this year.
Notwithstanding our expectation for modestly lower EBITDA in 2017,
our operating expectations coupled with the company's new pro forma
organizational and capital structure will allow it to generate good
levels of discretionary cash flow (DCF), which could be used for
debt repayment (at least $600 million annually, incorporating the
currently contemplated refinancing of higher cost debt at CERP and
CGPH). Additionally, we expect capital spending will begin to
decrease in 2018 as CZR completes the bulk of its extensive
reinvestment program.

"The positive outlook reflects our expectation that CZR can improve
consolidated net leverage (including the estimated present value of
minimum lease payments associated with the new CEOC lease) to
around 6x, the level under which we would consider raising the
rating by one notch, by the end of 2018.

"We could raise the rating one notch to 'BB-' if we believe CZR
will sustain leverage under 6x, factoring in the company's
financial policy and its desire to acquire or develop additional
gaming properties. While our base-case operating performance
assumptions alone support improvement in leverage to around 6x by
the end of 2018, we believe CZR has other potential opportunities
to improve leverage faster than we currently anticipate. This
includes the possible conversion into equity portions of the
convertible note that former creditors will receive in the
restructuring and the company's ongoing efforts to address
high-cost debt at its subsidiaries to reduce interest expense,
simplify its capital structure, and increase DCF available for debt
repayment or other investments. At a notch higher rating, we would
also expect CZR to maintain EBITDA interest coverage of around 2x
and DCF to debt above 3%.

"We could revise the outlook to stable if we no longer believe CZR
will improve and sustain leverage under 6x. This would most likely
result from some level of operating underperformance compared to
our assumptions and a more aggressive approach to acquisitions and
development opportunities. While less likely given our base-case
operating assumptions and forecasted credit measures, we would
lower the rating one notch if we expect CZR will sustain leverage
over 7x."


CAROL ROSE: Case Summary & 16 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: Carol Rose, Inc.
        4500 N. I-35
        Gainesville, TX 76240

Type of Business: Carol Rose Inc. -- http://carolrose.com/-- owns

                  a horse breeding facility in Gainesville, Texas.

                  The Company provides on-site breeding, cooled
                  semen, embryo transfer, mare care & maintenance
                  and foaling services.  It is owned by Carol
                  Rose, a National Reined Cow Horse Association
                  (NRCHA) and National Reining Horse Association
                  (NRHA) breeder.  Carol Rose sought bankruptcy
                  protection on Sept. 18, 2017 (Bankr. E.D. Tex.
                  Case No. 17-42053).

NAICS (North American
Industry Classification
System) 4-Digit Code that Best
Describes Debtor: 1129

Case No.: 17-42058

Chapter 11 Petition Date: September 19, 2017

Court: United States Bankruptcy Court
       Eastern District of Texas (Sherman)

Judge: Hon. Brenda T. Rhoades

Debtor's Counsel: Marcus Helt, Esq.
                  GARDERE WYNNE SEWELL LLP
                  2021 McKinney Avenue, Suite 1600
                  Dallas, TX 75201
                  Tel: (214) 999-4526
                  Fax: (214) 999-3526
                  E-mail: mhelt@gardere.com

Estimated Assets: $10 million to $50 million

Estimated Debt: $100,000 to $500,000

The petition was signed by Carol A. R. Rose, president.  A
full-text copy of the petition is available for free at:

          http://bankrupt.com/misc/txeb17-42058.pdf

Debtor's List of 16 Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
The Law Offices of                  Attorney Fees        $33,544
Lewis T. Stevens

Oklahoma Equine                      Veterinary          $14,958
Hospital, Inc.                        Services

Chubb Agribusiness                Property Insurance      $4,499

Oakridge Equine Hospital          Veterinary Services     $2,086

Great American Insurance Co.       Health Insurance       $2,029

Timber Creek Veterinary          Veterinary Services        $964
Hospital

National Reinning Horse            Furturity Entry          $677
Association

Equine Cold Saltwater               Horse Water             $375
Therapy, LLC                          therapy

Dawson Performance Horses          Horse Training           $205

Pinnacle Equine                 Veterinary Services          $36
Veterinary Services

Federal Express                   Delivery Service           $36

Lori and Aaron Phillip           Pending Litigation           $0

Jay McLaughlin                   Pending Litigation           $0

Equis Equine, LLC                Pending Litigation           $0

Elizabeth Weston                 Pending Litigation           $0
  
Aaron Ranch                      Pending Litigation           $0


CARRIERWEB LLC: Taps Frazier & Deeter as Accountant
---------------------------------------------------
CarrierWeb, LLC seeks approval from the U.S. Bankruptcy Court for
the Northern District of Georgia to hire an accountant.

The Debtor proposes to employ Frazier & Deeter LLC to assist in the
preparation of its 2015 U.S. partnership income tax returns and 13
state income tax returns for a fee of $14,000; and its 2016 U.S.
partnership income tax returns and 13 state income tax returns for
a fee of $14,000.

The price for any additional state tax returns is $900 per state
tax return.

Additional services, if any, will be billed based on hours incurred
at these standard hourly rates:

     Partner/Principal     $300 - $600
     Senior Manager        $225 - $300
     Manager               $175 - $225
     Senior                $150 - $190
     Staff                 $120 - $165

Jennifer Gruner, a partner at Frazier & Deeter, disclosed in a
court filing that her firm does not have any interest adverse to
the Debtor's estate, creditors or equity security holders.

The firm can be reached through:

     Jennifer V. Gruner
     Frazier & Deeter, LLC
     1230 Peachtree Street, N.E., Suite 1500
     Atlanta, GA 30309
     Phone: 404-253-7500

                      About CarrierWeb LLC

Headquartered in Smyrna, Georgia, CarrierWeb, LLC sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. N.D. Ga. Case No.
17-54087) on March 6, 2017.  The petition was signed by R.
Fenton-May, manager.  At the time of the filing, the Debtor
disclosed $1 million to $10 million in estimated assets and $10
million to $50 million in estimated liabilities.  The Debtor hired
G. Frank Nason, IV, Esq., at Lamberth, Cifelli, Ellis & Nason,
P.A., as bankruptcy counsel; and G2 Capital Advisors, LLC, as
financial advisor and investment banker.

On March 27, 2017, Guy Gebhardt, acting U.S. trustee for Region 21,
appointed an official committee of unsecured creditors.  The
committee hired Pachulski Stang Ziehl & Jones LLP as bankruptcy
counsel and Henry F. Sewell, Jr., LLC as local counsel.


CASHMAN EQUIPMENT: Further Hearing on Cash Use on Sept. 28
----------------------------------------------------------
The Hon. Melvin S. Hoffman of the U.S. Bankruptcy Court for the
District of Massachusetts has entered an interim order authorizing
Cashman Equipment Corporation and its affiliates to continue using
cash collateral.  A hearing on the continued cash collateral use
will be held on Sept. 28, 2017, at 2:00 p.m.  A copy of the Interim
Order is available at:

          http://bankrupt.com/misc/mab17-12205-406.pdf

As reported by the Troubled Company Reporter on Sept. 15, 2017, the
Debtors have sought court permission to use cash collateral to pay
the expenses necessary to maintain their businesses, maintain
operations and preserve the value of their assets.  The Debtors
sought approval to use cash collateral of (i) U.S. Secretary of
Transportation acting through the U.S. Maritime Administration;
(ii) Rockland Trust Company; (iii) Santander Bank, N.A.; (iv) Wells
Fargo, N.A.; (v) Citizens Asset Finance, Inc.; (vi) Banc of America
Leasing and Capital, LLC; (vii) U.S. Bank National Association
acting through its division U.S. Bank Equipment Finance; (viii)
KeyBank N. A.; (ix) Fifth Third Bank; (x) Radius Bank; (xi) Pacific
Western Bank; and (xii) Equitable Bank.

                 About Cashman Equipment Corp.

Headquartered in Boston, Massachusetts, Cashman Equipment Corp. --
http://4barges.com/-- was founded in 1995 as a barge rental and
marine contracting company with a fleet of 10 barges, 9 of which
were built in the 1950s and 1960s. Cashman Equipment and certain of
its affiliates and subsidiaries own, operate, rent, and sell a
fleet of vessels, including inland and ocean barges, marine
accommodation barges, specialized oil spill recovery barges, and
tugs, as well as marine equipment, such as cranes, accommodation
units, and marine pollution skimmers.

Cashman Equipment and certain of its affiliates and subsidiaries,
Cashman Scrap & Salvage, LLC, Servicio Marina Superior, LLC, Mystic
Adventure Sails, LLC, and Cashman Canada, Inc., filed bare-bones
Chapter 11 petitions (Bankr. D. Mass. Lead Case No. 17-12205) on
June 9, 2017.  The petitions were signed by James M. Cashman, the
Debtors' president.  Mr. Cashman also commenced his own Chapter 11
case (Bankr. D. Mass. Case No. 17-12204).  The cases are jointly
administered.

Cashman Equipment estimated its assets and debt at between $100
million and $500 million.    

Judge Melvin S. Hoffman presides over the cases.

Harold B. Murphy, Esq., and Michael K. O'Neil, Esq., at Murphy &
King, Professional Corporation, serve as Cashman Equipment, et
al.'s counsel.   Jeffrey D. Sternklar, Esq., at Jeffrey D.
Sternklar LLC, serves as Mr. Cashman's counsel, according to Mr.
Cashman's petition.

An official committee of unsecured creditors has been appointed in
the case and is represented by Michael J. Fencer, Esq., and John T.
Morrier, Esq., at Casner & Edwards, LLP.


CASHMAN EQUIPMENT: Hires LMHS as Special Tax Accountants
--------------------------------------------------------
Cashman Equipment Corp., and its debtor-affiliates seek
authorization from the U.S. Bankruptcy Court for the District of
Massachusetts to employ LMHS, PC as special tax accountants.

The Debtors require LMHS to:

     a. assist with the Internal Revenue Service's ongoing audit of
Cashman Equipment Corp. (CEC) tax return for 2014 and potentially
for 2015;

     b. prepare annual tax returns for the Debtors, including for
the 2016 tax year; and

     c. provide tax advice to the Debtors as needed regarding
various tax-related matters, including the tax treatment of certain
assets, transfer pricing, and accounting questions important to the
ongoing business of the Debtors.

LMHS professionals who will work on the Debtors' cases and their
hourly rates are:

     Bryan J. Morrissey, Managing Partner             $275
     Stephen Halko-Sheehan, Tax Partner               $275
     Gary C. Scott, Senior Account Manager            $225
     Terence L. Morrissey, Senior Accountant          $175

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

Bryan J. Morrissey, CPA, CVA, managing partner of LMHS, 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.

LMHS may be reached at:

      Bryan J. Morrissey, CPA, CVA
      LMHS, PC
      80 Washington Street, Building S
      Norwell, MA 02061
      Tel: 781-878-9111
      Fax: 781-878-3666

                    About Cashman Equipment Corp.

Headquartered in Boston, Massachusetts, Cashman Equipment Corp. --
http://4barges.com/-- was founded in 1995 as a barge rental and  
marine contracting company with a fleet of 10 barges, 9 of which
were built in the 1950s and 1960s.  Cashman Equipment and certain
of its affiliates and subsidiaries own, operate, rent, and sell a
fleet of vessels, including inland and ocean barges, marine
accommodation barges, specialized oil spill recovery barges, and
tugs, as well as marine equipment, such as cranes, accommodation
units, and marine pollution skimmers.

Cashman Equipment and certain of its affiliates and subsidiaries,
Cashman Scrap & Salvage, LLC, Servicio Marina Superior, LLC, Mystic
Adventure Sails, LLC, and Cashman Canada, Inc., filed bare-bones
Chapter 11 petitions (Bankr. D. Mass. Lead Case No. 17-12205) on
June 9, 2017.  The petitions were signed by James M. Cashman, the
Debtors' president.  Mr. Cashman also commenced his own Chapter 11
case (Bankr. D. Mass. Case No. 17-12204).  The cases are jointly
administered.

Cashman Equipment estimated its assets and debt at between $100
million and $500 million.   

Judge Melvin S. Hoffman presides over the cases.

Harold B. Murphy, Esq., and Michael K. O'Neil, Esq., at Murphy &
King, Professional Corporation, serve as Cashman Equipment, et
al.'s counsel.  Jeffrey D. Sternklar, Esq., at Jeffrey D. Sternklar
LLC, serves as Mr. Cashman's counsel, according to Mr. Cashman's
petition.

An official committee of unsecured creditors has been appointed in
the case and is represented by Michael J. Fencer, Esq., and John T.
Morrier, Esq., at Casner & Edwards, LLP.


CASHMAN EQUIPMENT: May Use Cash Collateral Until Sept. 29
---------------------------------------------------------
The Hon. Melvin S. Hoffman of the U.S. Bankruptcy Court for the
District of Massachusetts has granted Cashman Equipment Corporation
and its affiliates permission to use cash collateral until Sept.
29, 2017.

A hearing to consider the continued use of cash collateral will be
held on Sept. 29, 2017, at 2:00 p.m. (prevailing Eastern Time).

Objections and responses to the Debtor's use of cash collateral
must be filed by Sept. 26, 2017, at 4:00 p.m. (prevailing Eastern
Time).

A copy of the Order is available at:

           http://bankrupt.com/misc/mab17-12205-407.pdf

As reported by the Troubled Company Reporter on Sep 15, 2017, the
Debtors had filed a motion asking for authorization to use cash
collateral to pay the expenses necessary to maintain their
businesses, maintain operations and preserve the value of their
assets.

                 About Cashman Equipment Corp.

Headquartered in Boston, Massachusetts, Cashman Equipment Corp. --
http://4barges.com/-- was founded in 1995 as a barge rental and
marine contracting company with a fleet of 10 barges, 9 of which
were built in the 1950s and 1960s.  Cashman Equipment and certain
of its affiliates and subsidiaries own, operate, rent, and sell a
fleet of vessels, including inland and ocean barges, marine
accommodation barges, specialized oil spill recovery barges, and
tugs, as well as marine equipment, such as cranes, accommodation
units, and marine pollution skimmers.

Cashman Equipment and certain of its affiliates and subsidiaries,
Cashman Scrap & Salvage, LLC, Servicio Marina Superior, LLC, Mystic
Adventure Sails, LLC, and Cashman Canada, Inc., filed Chapter 11
petitions (Bankr. D. Mass. Lead Case No. 17-12205) on June 9, 2017.
The petitions were signed by James M. Cashman, the Debtors'
president.  Mr. Cashman also commenced his own Chapter 11 case
(Bankr. D. Mass. Case No. 17-12204).  The cases are jointly
administered.

Cashman Equipment estimated its assets and debt at between $100
million and $500 million.    

Judge Melvin S. Hoffman presides over the cases.

Harold B. Murphy, Esq., and Michael K. O'Neil, Esq., at Murphy &
King, Professional Corporation, serve as Cashman Equipment, et
al.'s counsel.  Jeffrey D. Sternklar, Esq., at Jeffrey D. Sternklar
LLC, serves as Mr. Cashman's counsel, according to Mr. Cashman's
petition.

An official committee of unsecured creditors has been appointed in
the case and is represented by Michael J. Fencer, Esq., and John T.
Morrier, Esq., at Casner & Edwards, LLP.


CASHMAN EQUIPMENT: Taps Paul Dalle as Special Counsel
-----------------------------------------------------
Cashman Equipment Corp. seeks approval from the U.S. Bankruptcy
Court for the District of Massachusetts to hire Paul Eyike Dalle,
Esq., as its special counsel.

Mr. Dalle will represent Cashman in a lawsuit filed by M/V Humboldt
Bay against the company in Douala, Cameroon.  The lawsuit seeks
damages against the company for the cost of repairs to a vessel
called M/V Humboldt.

C/V Starr Insurance, Cashman's insurance company, will bear all
costs of its defense in the Cameroon proceeding.  As a result, no
funds from the bankruptcy estate will be paid to the proposed
counsel, according to court filings.

                 About Cashman Equipment Corp.

Headquartered in Boston, Massachusetts, Cashman Equipment Corp. --
http://4barges.com/-- was founded in 1995 as a barge rental and
marine contracting company with a fleet of 10 barges, 9 of which
were built in the 1950s and 1960s. Cashman Equipment and certain of
its affiliates and subsidiaries own, operate, rent, and sell a
fleet of vessels, including inland and ocean barges, marine
accommodation barges, specialized oil spill recovery barges, and
tugs, as well as marine equipment, such as cranes, accommodation
units, and marine pollution skimmers.

Cashman Equipment and certain of its affiliates and subsidiaries,
Cashman Scrap & Salvage, LLC, Servicio Marina Superior, LLC, Mystic
Adventure Sails, LLC, and Cashman Canada, Inc., filed bare-bones
Chapter 11 petitions (Bankr. D. Mass. Lead Case No. 17-12205) on
June 9, 2017.  The petitions were signed by James M. Cashman, the
Debtors' president.  Mr. Cashman also commenced his own Chapter 11
case (Bankr. D. Mass. Case No. 17-12204).  The cases are jointly
administered.

Cashman Equipment estimated its assets and debt at between $100
million and $500 million.    

Judge Melvin S. Hoffman presides over the cases.

Harold B. Murphy, Esq., and Michael K. O'Neil, Esq., at Murphy &
King, Professional Corporation, serve as Cashman Equipment, et
al.'s counsel.  Jeffrey D. Sternklar, Esq., at Jeffrey D. Sternklar
LLC, serves as Mr. Cashman's counsel, according to Mr. Cashman's
petition.

An official committee of unsecured creditors has been appointed in
the case and is represented by Michael J. Fencer, Esq., and John T.
Morrier, Esq., at Casner & Edwards, LLP.


CECCHI GORI: Taps Edoardo Ginammi as Italian Counsel
----------------------------------------------------
Cecchi Gori Pictures and Cecchi Gori USA, Inc. seek approval from
the U.S. Bankruptcy Court for the Northern District of California
to hire Edoardo Albanese Ginammi, Esq., as special counsel.

Mr. Ginammi will represent the Debtors in connection with the case
pending before the courts in Italy against Cecchi Gori Group
FIN.MA.VI SPA, an Italian limited liability company.

The proposed attorney will not seek from the Debtors payment of
fees or reimbursement of expenses other than to the extent they
receive an award of their fees and expenses payable by FIN.MA.VI.

Mr. Ginammi does not hold any interest adverse to the Debtors'
estates, according to court filings.

                        About Cecchi Gori

Cecchi Gori Pictures and Cecchi Gori USA, Inc. filed Chapter 11
petitions (Bankr. N.D. Cal. Lead Case No. 16-53499) on Dec. 14,
2016.  Andrew De Camara, chief executive officer, signed the
petitions.

At the time of the filing, both Debtors disclosed that they had
estimated assets and liabilities of $1 million to $10 million.

Judge Elaine M. Hammond presides over the cases. Sheppard Mullin
Richter & Hampton, LLP represents the Debtors as bankruptcy
counsel.


CENTRAL GROCERS: Committee Hires Reid Collins as Special Counsel
----------------------------------------------------------------
The Official Committee of Unsecured Creditors of Central Grocers,
Inc., et al., seeks authorization from the U.S. Bankruptcy Court
for the Northern District of Illinois to retain Reid Collins & Tsai
LLP, as special litigation counsel to the Committee.

On August 14, 2017, the Committee filed the Motion of the Official
Committee of Unsecured Creditors for an order Granting the
Committee (I) Derivative Standing to Assert, Prosecute, and Settle
Certain Causes of Action on Behalf of the Debtors' Estates; and
(II) Certain Related Relief.

Attached to the Standing Motion is a proposed complaint (the
"Proposed Complaint") wherein the Committee asserts certain causes
of action (the "Causes of Action") against: (i) Bank of the West;
(ii) PNC Bank, National Association; (iii) Bank of America, N.A.,
an ABL Lender; (iv) U.S. Bank National Association, an ABL Lender;
(iv) The Northern Trust Company, an ABL Lender; and (vi) First
Midwest Bank, an ABL Lender (collectively, the "Proposed
Defendants").

The Causes of Action may be grouped into four different
categories:

   i.   claims under sections 548 and 544(b) of the Bankruptcy
        Code and the Uniform Fraudulent Transfer Act to avoid
        certain mortgages as fraudulent transfers;

   ii.  claims under section 547 of the Bankruptcy Code to avoid
        certain mortgages as preferential transfers;

   iii. claims seeking a declaratory judgment that certain
        mortgages have been released, discharged or are otherwise
        unenforceable by operation of applicable Illinois
        suretyship law; and

   iv.  claims seeking a declaratory judgment that the Proposed
        Defendants do not have any recorded real estate mortgages
        or other prepetition liens on certain real property
        assets and leasehold interests.

The Committee requires Reid Collins to analyze, assert, and
prosecute any potential settlement of the Causes of Action against
the Proposed Defendants.

Reid Collins will be paid as follows:

   -- Pre-Filing: For any gross recoveries obtained prior to the
      later of (a) the filing of a complaint or (b) December 31,
      2017 (the "Pre-Filing Phase"), the firm shall receive a
      contingency fee based upon its standard hourly rates
      multiplied by a factor of 1.25.

   -- Post-Filing: For any gross recoveries obtained after the
      Pre-Filing Phase, but before completing discovery (the
      "Post-Filing Phase"), the firm shall receive the following
      contingency fee:

      -- 20% of gross recoveries up to $10 million;

      -- 25% of gross recoveries from $10 to $20 million; and

      -- 27.5% of gross recoveries over $20 million.

   -- Post-Discovery: For any gross recoveries obtained after the
      Post-Filing Phase, the firm shall receive the following
      contingency fee:

      -- 25% of gross recoveries up to $10 million;

      -- 30% of gross recoveries from $10 to $20 million; and

      -- 35% of gross recoveries over $20 million.

Reid Collins 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:  Reid Collins will be employed on a contingency fee
              basis. Reid Collins has not agreed to a variation
              of its standard customary billing arrangements.

   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:  Not applicable.

   Question:  Has your client approved your prospective budget
              and staffing plan, and, if so for what budget
              period?

   Response:  The Committee has approved the contingency-fee
              percentage set forth in the Engagement Agreement
              that will determine Reid Collins's professional fee
              compensation based on and dependent on the results
              and recoveries Reid Collins obtains. Reid Collins
              treats the proposed contingency fee compensation
              terms as the equivalent of a professional fee
              budget for the matters in which Reid Collins will
              serve as special counsel. As Reid Collins will be
              compensated on a contingency-fee formula, without
              regard to professional hours or rates, the Appendix
              B Guideline relating to a professional fee budget
              based on professional hours and rates is not
              relevant to the Application. In terms of a staffing
              plan for the proposed engagement, the following
              persons will be the primary professionals provided
              by the firm: Bill Reid ($1,075 per hour); Ben King
              ($725 per hour) and Eric D. Madden ($925 per hour).

Eric D. Madden, partner of Reid Collins & Tsai 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.

Reid Collins can be reached at:

     Eric D. Madden, Esq.
     REID COLLINS & TSAI LLP
     1601 Elm Street, 42nd Floor
     Dallas, TX 75201
     Tel: (214) 420-8900
     Fax: (214) 420-8909

                   About Central Grocers, Inc.

Joliet, Illinois-based Central Grocers, Inc. --
http://www.central-grocers.com/-- is a supplier to independent
grocery stores in the Midwestern United States. Formed in 1917,
Central Grocers is organized as a retail cooperative (co-op) owned
by the independent supermarket retailers that it supplies.

Central Grocers is the seventh largest grocery cooperative in the
United States. It supplies over 400 stores in the Chicago area with
groceries, produce, fresh meat, service deli items, frozen foods,
ice cream and exclusively the Centrella Brand distributor. Sales
have grown to $2 billion per year over the past 94 years.

Central Grocers and its affiliates sought protection under Chapter
11 of the Bankruptcy Code (Bankr. D. Del. Case Nos. 17-10992 to
17-11003) between May 2 and May 4, 2017. Central Grocers estimated
$100 million to $500 million in assets and liabilities. The
petitions were signed by Donald E. Harer, chief restructuring
officer.

Prior to the Chapter 11 filing, certain creditors of CGI filed an
involuntary case against the company under Chapter 7. The case was
filed in the U.S. Bankruptcy Court for the Northern District of
Illinois on May 2, 2017.

On June 13, 2017, the Chapter 11 cases were transferred to the
Illinois court, including CGI's case which was consolidated into
the involuntary Chapter 7 case pending before the Illinois court.

All the Chapter 11 cases are proceeding before the Illinois court,
and are being jointly administered under Case No. 17-13886 for
procedural purposes only. CGI's petition date is May 2, 2017 while
the petition date for the other Debtors is May 4, 2017. Judge
Pamela S. Hollis presides over the cases.

Weil, Gotshal & Manges LLP serves as the Debtors' bankruptcy
counsel. The Debtors also hired Richards, Layton & Finger P.A. as
local counsel; McDonald Hopkins LLC as local counsel and conflicts
counsel; Lavelle Law, Ltd., as general corporate counsel; Conway
Mackenzie Inc. as chief restructuring officer; Peter J. Solomon
Company as investment banker; and Prime Clerk as claims and
noticing agent. Meanwhile, HYPERAMS, LLC and Tiger Capital Group,
LLC were employed as liquidation consultants.

An official committee of unsecured creditors was appointed by the
Office of the U.S trustee on May 15, 2017. The committee retained
Kilpatrick Townsend & Stockton LLP as bankruptcy counsel; Saul
Ewing LLP as Delaware counsel; and FTI Consulting, Inc., as
financial advisor. Reid Collins & Tsai LLP, as special litigation
counsel.


CHARIOTS OF PALM: Bid to Use Monies Held by CRO Denied
------------------------------------------------------
The Hon. Paul G. Hyman, Jr., of the U.S. Bankruptcy Court for the
Southern District of Florida has denied Chariots of Palm Beach,
Inc., and its debtor-affiliates' request to use cash collateral of
monies held by the chief restructuring officer.

Chariots of Palm Beach is authorized to use cash collateral to pay
property/casualty insurance, utilities and the payroll of employees
only as necessary to (i) facilitate closing any transactions
regarding the sale of vehicles pending as of Sept. 1, 2017, (ii)
facilitate the payments of utilities and insurance, and (iii)
ensure the preservation and safeguarding of any and all collateral
in the Debtors' possession.

The Debtors will not sell any vehicles that are or were subject of
consignment agreements, and the Debtors will set aside and not use
the $57,887 received from the sale of the Porsche Macan S, vehicle
identification number WP1AB2A52HLB12702.

A copy of the Order is available at:

           http://bankrupt.com/misc/flsb17-19455-238.pdf

                   About Chariots of Palm Beach

Chariots of Palm Beach, Inc. -- http://www.chariotsofpb.com/-- is
an exclusive dealer of luxury cars, both used and new.  The Company
also offers for rent luxury automobiles.  Based in West Palm Beach,
Florida, Chariots of Palm Beach filed a Chapter 11 petition (Bankr.
S.D. Fla. Case No. 17-19455) on July 27, 2017.  The petition was
signed by Charles Sharoubim, president.  The Debtor estimated $1
million to $10 million in total assets and $10 million to $50
million in total liabilities.  The Hon. Paul G. Hyman, Jr.,
presides over the case.  Steven S Newburgh, Esq., at McLaughlin &
Stern, LLP, serves as counsel to the Debtor.


CHIROPLUS OF LOCUS: Taps CGA Law Firm as Bankruptcy Counsel
-----------------------------------------------------------
Chiroplus of Locust Lane, Inc. seeks authority from the US
Bankruptcy Court for the Middle District of Pennsylvania to employ
Lawrence V. Young, Esq. and CGA Law Firm as bankruptcy counsel.

The Firm's hourly rates are:

     Lawrence V. Young, Esq.           $345.00
     E. Haley Rohrbaugh, Esq.          $160.00
     Christina M. Locondro, paralegal  $120.00
     Kenny Brayboy, paralegal          $120.00

CGA Law Firm attests that it represents no other entity in
connection with this case, is a disinterested party as that term is
defined in 11 U.S.C. Sec. 101(14), and represents or holds no
interest adverse to the interest of the Estate with respect to the
matters on which it is to be employed.

The Firm can be reached through:

     Lawrence V. Young, Esq.
     Sup. Ct. I.D. No. 21009
     135 North George Street
     York, PA 17401
     Tel: (717) 848-4900

                         About ChiroPlus

ChiroPlus of Locust Lane, Inc., operates a chiropractic clinic
located at 4607 Locust Lane, Harrisburg, Pennsylvania.  It sought
bankruptcy protection (Bankr. M.D. Pa. Case No. 14-05693) on Dec.
10, 2014.  The Debtor is represented by Henry W. Van Eck, Esq., at
Mette, Evans & Woodside.


COLORADO PROPERTY: Wants to Use Commercial Credit's Cash Collateral
-------------------------------------------------------------------
Colorado Property Repair, LLC, and secured creditor Commercial
Credit Group Inc. ask the U.S. Bankruptcy Court for the District of
Colorado to grant their stipulated motion concerning the use of
cash collateral and granting of adequate protection.

As of the Petition Date, the Debtor was obligated to CCG on three
separate commercial purchase-money loans that are evidenced by
negotiable promissory notes payable to CCG.  In order to secure the
Debtor's obligations to CCG, the Debtor executed and delivered to
CCG security agreements of even date with each of the Notes
pursuant to which the Debtor granted to CCG security interests and
liens in and upon specific equipment as well as all of the Debtor's
respective accounts, accounts receivable, equipment, contract
rights, goods, inventory and other items of personal property,
which in part, constitute cash collateral.  The obligations on the
notes are cross-collateralized by the equipment collateral and cash
collateral.

CCG asserts that it properly perfected its prepetition security
interests in the cash collateral and equipment collateral by filing
UCC-l Financing Statements, as appropriate.

As of the Petition Date, the Debtor owed the combined amount of
$115,896.44 on the notes plus subsequently accruing interest and
other charges including legal expenses recoverable under the loan
documents.

The Debtor asserts that it requires continued postpetition use of
the cash collateral to operate its business, and that CCG is
entitled to adequate protection for the Debtor's use of the cash
collateral.

In addition, the Debtor asserts that it will need to continue to
use the equipment collateral and the personal property during the
course of the bankruptcy and CCG is entitled to adequate protection
for the use and diminution in value the equipment collateral and
the personal property collateral.

The material terms and conditions of the cash collateral and
adequate protection agreement are:

    a. subject to the terms and conditions of the Agreement, the
Debtor is authorized to use the cash collateral to pay postpetition
expenses in the ordinary course of the Debtor's business or by
court order on notice to creditors;

     b. CCG is granted postpetition liens against the same types of
property of the Debtor (excluding causes of action arising under
the U.S. Bankruptcy Code), to the same validity, extent and
priority, as existed as of the Petition Date, wherever located,
effective nunc pro tunc as of the Petition Date.  The liens will be
deemed for all purposes to have been properly perfected, without
filing, as of the Petition Date;

     c. commencing Nov. 15, 2017, and continuing each month
thereafter, until further order of the Court, the Debtor will remit
monthly post-petition payments to CCG (in the aggregate amount of
$4,880 per month), which payments will be due on the 15th day of
each month;

     d. the Debtor will at all times maintain insurance on the
equipment collateral as is required under the security agreements
with one or more insurance companies, and will name CCG as sole
loss payee on the insurance policies.  The Debtor will provide CCG
with written evidence of adequate insurance immediately, and upon
request thereafter;

     e. these constitute an event of default under the Agreement:

        (i) the Debtor will violate or fail to timely satisfy,
            postpetition, any term or condition of this consent
            court order or the loan documents;

       (ii) a trustee or examiner is appointed under Chapter 11 of

            the Code without the consent of CCG;

      (iii) the Debtor sells or encumbers any item of property
            subject to CCG's liens (including, without limitation,

            the cash collateral), without the prior written
            consent of CCG;

       (iv) the Debtor's Chapter 11 proceeding is converted to a
            Chapter 7 proceeding or dismissed; and

        (v) insurance required under the security agreements is
            deemed inadequate, allowed to lapse by the Debtor, or
            is otherwise terminated; and

     f. upon the occurrence of an Event of Default (other than the
absence of insurance), CCG will notify the Debtor's counsel of the
Event of Default via e-mail at lmk@kutnerlaw.com and the Debtor
will have five days (two business days in the case of inadequate
insurance) from the date of the notice to fully cure the Event of
Default.  In the event that the Debtor fails to timely cure the
Event of Default, the automatic stay provisions of Section 362(a)
of the Code, and the Debtor's right to use cash collateral, will
terminate with respect to CCG, and CCG may submit to the Court a
notice regarding the Debtor's uncured Event of Default and a
proposed order prohibiting further use of cash collateral, and CCG
may file a motion to terminate the automatic stay regarding the
equipment collateral subject to the Debtor's right to defend.

The Agreement does not contain any of the provisions of the type
indicated in the appendix at L.B.R. 4001-3(a) APP.

A copy of the Debtor's Stipulated Motion is available at:

           http://bankrupt.com/misc/cob17-18004-31.pdf

CCG is represented by:

     Brian P. Gaffney, Esq.
     SNELL & WILMER L.L.P.
     1200 Seventeenth Street, Suite 1900
     Denver, Colorado 80202
     Tel: (303) 634-2000
     Fax: (303) 634-2020
     E-mail: bgaffney@swlaw.com

                  About Colorado Property Repair

Based in Arvada, Colorado, Colorado Property Repair, LLC, sought
Chapter 11 protection (Bankr. D. Colo. Case No. 17-18004) on Aug.
28, 2017.  The Debtor's counsel is Lee M. Kutner, Esq., at Kutner
Brinen P.C.


COMPASS CAYMAN: S&P Assigns BB- Corp. Credit Rating, Outlook Stable
-------------------------------------------------------------------
S&P Global Ratings assigned its 'BB-' corporate credit rating to
Needham, Mass.-based Compass Cayman SPV Ltd. (For purposes of the
ratings, we view Compass Cayman SPV Ltd. and its operating
subsidiaries as a group and will refer to the company as
SharkNinja.) The outlook is stable.

Compass Cayman SPV Ltd. (parent company of SharkNinja, a household
cleaning and small kitchen appliances maker and marketer) is
selling a majority ownership stake to Shanghai Lihong New
Technology Investment Co. Ltd. (Lihong) and CDH Investments (CDH)
for approximately $1.6 billion.  Following this transaction, Lihong
will own roughly 49% of the company, CDH just over 20%, and
management will retain 30%.

S&P said, "At the same time, we assigned our 'BB-' issue-level and
'3' recovery ratings to the company's proposed $905 million senior
secured credit facilities, consisting of a $225 million revolving
credit facility due 2022, $225 million term loan A due 2022, and
$455 million term loan B due 2024. Our '3' recovery rating
indicates our expectations that lenders would receive meaningful
(50% to 70%, rounded estimate 60%) recovery in the event of a
payment default. The issuer of the proposed senior secured credit
facilities is Global Appliance Inc., a subsidiary of Compass Cayman
SPV Ltd."

The company expects to use the proceeds from the term loans, along
with about $90 million drawn on the revolver, $600 million common
equity from the new partners, and $260 million management rollover
equity to fund the purchase of the equity, refinance $260 million
of existing debt, and cover fees and place some cash on the balance
sheet. S&P estimates the company will have roughly $822 million of
adjusted debt at the close of the transaction.

All ratings are based on preliminary terms and are subject to
review upon receipt of final documentation.

The ratings on SharkNinja reflect the company's favorable growth
outlook and deleveraging prospects despite its narrow business
focus, brand and product concentration, and participation in a
highly competitive industry that is subject to obsolescence risk.
S&P said, "We believe the company has a strong track record of
innovation and of growing its product categories. Since 2013 the
company's revenues have grown at annualized double-digit rates but
for the fiscal year ended March 31, 2017, the company did
experience a drop in revenues due to declines in the hard floor and
nutrient extraction categories. We expect new product launches
along with international expansion to drive revenue growth again.
We also expect the company's cost structure to improve under its
new ownership as they eliminate legacy compensation plans and
implement cost savings.

"The stable outlook reflects our expectation that the company
should continue to grow its revenues and EBITDA from new product
innovations and geographic expansion, resulting in debt leverage
reduced to about 4x in fiscal 2019. We also expect the company to
improve its operating efficiencies under new ownership, resulting
in improved operating margins and increased cash flow.

"We could lower the ratings if the company is unable to grow EBITDA
as forecasted and is unsuccessful at managing a rapid growth
strategy, resulting in debt leverage maintained above 5x. We
believe this could occur if the company does not grow revenues in
at least the low-single digits because of unsuccessful product
launches or increased competition, resulting in market share
losses, ultimately failing to improve EBITDA margins because of
operational inefficiencies; or if it needs to invest more than
anticipated for its new products and international market
expansions.

"Although unlikely during the next 12 months, we could raise the
ratings if SharkNinja can grow revenues in the upper-single digits,
while expanding EBITDA margin to the mid-double digits, resulting
in debt leverage sustained below 4x. We believe this could occur if
the company's new product launches are successful, it is able to
successfully grow its presence in international markets, including
China, and it realizes its planned cost savings. We would also
expect management and the owners to remain committed to sustaining
debt leverage below 4x by not taking out large dividends."


COMPOUNDING DOCS: Directed CDRx Investments to Fund Plan
--------------------------------------------------------
Compounding Docs, Inc., filed with the U.S. Bankruptcy Court for
the Southern District of Florida a disclosure statement dated Sept.
6, 2017, referring to the Debtor's plan of reorganization.

The Class 3 General Unsecured Claims of Active Vendors (Less Than
$1,500) are not secured by property of the estate and are not
entitled to priority under Section 507(a) of the Code.  Class 3 is
the allowed general unsecured claims of $1,500 or less, or the
allowed Class 4 claimants who agree to reduce their claim to $1,500
and agree to be treated as a Class 3 claimant.  Subject to final
count and amounts; including disposition of several disputed
creditors, Class 3 has 28 claimants with a total of $12,991.04
listed.  The Debtor proposes to pay its allowed Class 3 claimants a
pro rata and without interest share of 25% of $12,991.04, to equal
a dividend of $3,247.76 distributed to the allowed claims in this
class in one lump sum on or before 30 days after the Effective
Date.

Class 4 General Unsecured Claims of Active Vendors (More Than
$1,500) are not secured by property of the estate and are not
entitled to priority under Section 507(a) of the Code.  

Class 4 includes all other general unsecured allowed claims not
otherwise dealt with in the Plan.  Certain priority claims referred
to in Sections 507(a)(1), (4), (5), (6), and (7) of the U.S.
Bankruptcy Code are required to be placed in classes.  The Code
requires that each holder of the claim receive cash on the
Effective Date of the Plan equal to the allowed amount of the
claim.  However, a class of holders of the claims may vote to
accept different treatment.  

Within Class 4, there are six general unsecured claims that are
impaired, and either contingent, unliquidated, or disputed (or all
of these).  No proofs of claim were filed by these creditors, but
in view of the costs involved to process these claims, the Debtor
is choosing to treat these claims as dividend settlements within
the Class 3 or Class 4 allowed claimants (including any Class 4
reduced claimants joining with Class 3), and as such, the amounts
set-aside in the Class 3, Class 4 Dividend Settlement Pool include
the pro-rata amounts for each of these creditors.

Class 4 includes 50 general unsecured creditors that are owed
varying amounts ranging from $0.00 (zero) to $249,455.51 with
several claims with amounts scheduled as "unknown" or "disputed":  
   

     (1) Claims 1-19 are 19 unsecured claims of Active Vendors
         having balances of more than $1,500 totaling $311,994.34;

         including several disputed creditors.  The Debtor
         proposes to distribute the sum of $31,199.34 (10%), pro
         rata and without interest, to all allowed Class 4
         claimants in one lump sum on or before 30 days after the
         Effective Date;

     (2) Claims 20-45 are 26 unsecured Active Vendors having
         ($0.00) zero balances owed.  These creditors are not
         impaired and cannot vote for or against the Plan;

     (3) Claims 46-48 are three purported priority unsecured
         claims.  The first is $16,000 as the combined amount
         filed as proof of claim(s) #5 and #6, and is
         unliquidated.  The second, and the third, in the amount
         of $12,475 (POC #13), and $21,043.26 (POC #22),
         respectively, are unliquidated, contingent, and disputed.

         The Debtor does not anticipate payment to the first as
         negotiations are planned with this Claimant in due
         course, and may lead to a settlement of zero prior to
         confirmation of the Plan.  The Debtor's position as to
         the second and the third claimant is nothing is due and
         owing to either claimant.  Nevertheless, these claimants
         are impaired, and if allowed, each of three claims are
         general unsecured, and not priority unsecured claims.

     (4) Claims 49-50 are two loans from two different lenders
         having UCC filings against the Debtor's assets and
         revenue.  These claimants are impaired.  These loans are
         subordinate to the Debtor's Class 1 Claimant, and are
         undersecured.  The underlying collateral for these loans
         does not have sufficient value to yield any proceeds to
         subordinated lenders in the event of liquidation.  The
         Debtor proposes to allocate to the lenders, on a pro rata

         basis, $24,945.55 (10% of $249,455.51) of their allowed
         claims in one lump sum on or before 30 days after the
         Effective Date.

The funds necessary for implementation of the Plan are derived from
Directed CDRx Investments, LLC, (DCDRx) a recently formed Florida
Limited Liability Company for the purpose of investment into the to
be reorganized Debtor.

DCDRx is a group of investors who are interested in the success of
Compounding Docs beyond the near-term.  DCDRx recognizes the
possible investment benefits and the earnings opportunities that
may result from their investment.  The Debtor has appropriately
disclosed to potential subscribers that making an investment in the
post-confirmation Debtor involves a high degree of risk; and that
no reliance on forward-looking statements in the Plan or in the
company-prepared financial projections is advised when making an
investment decision in the company.  These cautions are consistent
with securities laws and the suitability standards for qualifying
prospective investors.

DCDRx has issued its commitment to provide up to $1 million in new
funding starting on Effective Date through Dec. 31, 2017;
contingent upon confirmation of the Plan, and the degree and
velocity of post-confirmation profitability. Substantially all of
the funds earmarked to fund the Debtor's Plan are coming from
DCDRx.  Certain "cost of money" amounts are to be paid to DCDRx
from the Debtor's post-petition and post-confirmation operations as
incentives for becoming involved.  There initial money provided by
DCDRx is in two parcels, [Parcel 1] the amount required to fund the
Plan and install new operations management is approximately
$400,000, and [Parcel 2], an additional $400,000 to $600,000 to
rebuild the Debtor's post-confirmation operations and revenue in
several steps.

A copy of the Debtor's request is available at:

         http://bankrupt.com/misc/flsb16-25312-120.pdf

                    About Compounding Docs

Compounding Docs, Inc., sought for protection under Chapter 11 of
the Bankruptcy Code (Bankr. S.D. Fla. Case No. 16-25312) on Nov.
15, 2016.  The petition was signed by Dr. Charles Robertson,
director.  At the time of the filing, the Debtor estimated $100,000
to $500,000 in assets and $1 million to $10 million in estimated
liabilities.

The case is assigned to Judge Erik P. Kimball.

The Debtor is represented by Tarek K. Kiem, Esq., at Rappaport
Osborne Rappaport & Kiem, PL.

The U.S. Trustee has been unable to appoint an official unsecured
creditors committee in the case.


CORBETT-FRAME INC: Taps Eakle Current as Accountant
---------------------------------------------------
Corbett-Frame, Inc., seeks authority from the United States
Bankruptcy Court for the Eastern District of Kentucky, Lexington
Division, to employ Eakle, Current & Company as its accountants
effective as of August 9, 2017, for the purpose of preparing all
necessary tax returns for the Estate and providing general
bookkeeping, payroll, and accounting advice and services relating
to the Debtor.

Hourly rates the Firm charges for its services are:

     Carrell Eakle  $175
     Chris Eakle    $100
     Janet Self      $75

Carrell Eakle, CPA, attests that he and the Firm are "disinterested
persons" as that term is defined in 11 U.S.C. Sec. 101(14) and as
required by 11 U.S.C. Sec. 327(a).

The Firm can be reached through:

     Carrell Eakle, CPA
     Eakle Current & Co
     315 Romany Rd
     Lexington, KY 40502
     Tel: +1-859-266-626

                        About Corbett-Frame

Corbett-Frame, Inc., d/b/a Corbett-Frame Jewelers, owns a jewelry
store in Lexington, Kentucky, offering contemporary designer
collections & customized pieces.  The Company is a small business
debtor as defined in 11 U.S.C. Section 101(51D).

Corbett-Frame filed a Chapter 11 petition (Bankr. E.D. Ky. Case No.
17-51607) on Aug. 9, 2017.  The petition was signed by Jennifer
Lykins, its president.  At the time of filing, the Debtor estimated
its assets and liabilities between $1 million and $10 million.  The
case is assigned to Judge Gregory R. Schaaf.  The Debtor is
represented by Jamie L. Harris, Esq. at the Delcotto Law Group
PLLC.


CRS REPROCESSING: DIP Financing, Cash Use Have Final Approval
-------------------------------------------------------------
The Hon. Alan C. Stout of the U.S. Bankruptcy Court for the Western
District of Kentucky has entered a final order granting CRS
Reprocessing, LLC, permission to obtain secured superpriority
post-petition financing and utilize cash collateral.

The Debtor is authorized to borrow up to the aggregate amount of $4
million from Triangle Capital Corporation.

As reported in the Aug. 24, 2017 edition of the TCR, the Debtor has
sought approval to access a senior secured, debtor-in-possession
revolving loan facility in the principal amount of $4 million from
Triangle Capital.  The DIP Facility will have an interest of 8% per
annum on the principal amount outstanding from time to time,
calculated on an actual/360 basis, payable in arrears on the last
day of each month and on the maturity date.

An immediate and critical need exists for the Debtor to maintain
postpetition financing, including cash collateral, in order to
continue the operation of its business.  Without the funds, the
Debtor will not be able to meet its payroll and other direct
operating expenses or obtain goods and services needed to carry on
its business during this sensitive period in a manner that will
estate.

Given its current financial condition, financing arrangements, and
capital structure, the Debtor has been unable to obtain financing
from sources other than from the DIP Lender on terms more favorable
than those under the First Amendment to Debtor-in-Possession Loan
and Security Agreement.

The Final DIP Loan Obligations will be due and payable, in full, in
cash, without notice or demand, Nov. 6, 2017 Maturity Date.

A copy of the Final DIP Order is available at:

         http://bankrupt.com/misc/kywb17-32565-170.pdf

                     About CRS Reprocessing

CRS Reprocessing, LLC -- http://www.crs-reprocessing.com/-- is a
global partner in fluid reprocessing management, offering people,
technology and services to efficiently handle industrial fluids for
a variety of industries.  With 30 years of expertise and operations
in the U.S., Europe and Asia, its custom-built, on-site
reprocessing facilities economically transform used fluids back to
customer-specified performance levels, allowing high-yield waste
recovery and lower unit costs.

CRS Reprocessing, LLC, based in Louisville, KY, filed a Chapter 11
petition (Bankr. W.D. Ky. Case No. 17-32565) on Aug. 9, 2017.  The
petition was signed by Scott T. Massie, chief executive.  In its
petition, the Debtor estimated $1 million to $10 million in assets
and $50 million to $100 million in liabilities.  Lea Pauley Goff,
Esq., and Emily Pagorski, Esq., at Stoll Keenon Ogden PLLC, serve
as bankruptcy counsel to the Debtor.


CRYSTAL GLASS: Sale of Yonkers Property to CGSRE Acquisition Okayed
-------------------------------------------------------------------
Judge Robert D. Drain of the U.S. Bankruptcy Court for the Southern
District of New York authorized Crystal Glass Services R.E., Inc.'s
sale of real property located at 68 Runyon Avenue, Yonkers, New
York, to CGSRE Acquisition Corp.

The sale is free and clear of all Liens and Claims, with all Liens
and Claims to attach to the sale proceeds.

The Debtor is authorized and directed to pay the following at or
immediately after the closing of the Purchase Agreement: (i) the
allowed claim of Metalex, Inc. secured by its lien on the Property;
(ii) the allowed claim of the City of Yonkers secured by its lien
on the Property; and (iii) the allowed claim of Charles N. and
Rochelle Josephson secured by their lien on the Property.

The balance of the sale proceeds, if any, will be held pending the
bar date, will be applied to all other allowed claims and
administrative expenses, if any, subject to any necessary Court
approval.

The 14-day stay of the Order under Bankruptcy Rule 6004(h) is
waived, for cause, and the Order is effective immediately upon its
entry.

                   About Crystal Glass Services

Crystal Glass Services R.E., Inc., sought Chapter 11 protection
(Bankr. S.D.N.Y. Case No. 17-22076) on Jan. 21, 2017.  The petition
was signed by James R. Harte, Officer.

The Debtor estimated assets in the range of $500,001 to $1 million
and $100,001 to $500,000 in debt.

The Debtor tapped Ehsanul Habib, Esq., at Law Office of Ehsanul
Habib, as counsel.


CRYSTAL LAKE GOLF: Has Access to Cash Collateral Until Sept. 22
---------------------------------------------------------------
The Hon. Christopher J. Panos of the U.S. Bankruptcy Court for the
District of Massachusetts authorized Crystal Lake Golf Club, LLC,
to use cash collateral through Sept. 22, 2017.

Further adequate protection payments will not be made to Pentucket
Bank absent further court order.  The Debtor will not accept any
memberships or payment for memberships unless any funds received
are deposited in escrow with counsel to the Debtor.

A copy of the Order is available at:

          http://bankrupt.com/misc/mab16-41324-204.pdf

As reported by the Troubled Company Reporter on Sept. 11, 2017, the
Court previously authorized the Debtor to use cash collateral
through the conclusion of a continued hearing scheduled for Sept.
14, 2017, at 2:30 p.m.

                  About Crystal Lake Golf Club

Crystal Lake Golf Club, LLC, filed a Chapter 11 petition (Bankr. D.
Mass. Case No. 16-41324) on July 27, 2016.  The petition was signed
by Michael J. Maroney, managing member.  The Debtor 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 Christopher J. Panos.  The Debtor's counsel is Richard A.
Mestone, Esq., at Mestone & Associates LLC.  Jeffrey M. Dennis,
CPA, is the Debtor's accountant.


CRYSTAL LAKE GOLF: Wants to Use Cash Collateral
-----------------------------------------------
Cathedral Hill Hospitality, Inc., seeks permission from the U.S.
Bankruptcy Court for the District of Massachusetts to use cash
collateral.

The Court will hold a final hearing on this request at 10:00 a.m.
on Oct. 3, 2017.

The position of the creditors who hold a lien in cash collateral
including cash, accounts receivable and inventory (those items
turned into cash in the orderly course of business), remains stable
and even increases in value.

The Debtor requires the use of cash collateral in order to carry on
its business activities, to pay for its current operations,
including purchases, insurance, utilities, payroll, and payroll
taxes and rent. Debtor shall be able to operate, on a cash basis,
and believes that it will be able to obtain a confirmed plan and a
reorganization in accordance with existing rules and statutes.

As and for adequate protection, the Debtor proposes that it be
authorized to grant to the cash collateral creditor (and all
creditors having a lien in cash collateral), a replacement lien or
a security interest in any new assets, materials and accounts
receivable, generated from the use of cash collateral, with the
same priority, dignity, and validity of prepetition liens or
security interests.  Specifically, the Debtor proposes granting a
replacement lien to the Cash Collateral Creditors to the extent
that it protects them against diminution of the value of their
collateral as it existed at the time of the commencement of this
proceeding.

As additional adequate protection, Debtor proposes (1) to maintain
insurance on all of the property in which the Cash Collateral
Creditor (and all other secured creditors) claim a security
interest; (2) to pay all post-petition federal and state taxes,
including timely deposit of payroll taxes; (3) provide the Cash
Collateral Creditor (and all other secured creditors, upon
reasonable notice), access during normal business hours for
inspection of their collateral and the Debtor's business records;
and (4) all cash proceeds and income of the Debtor will be
deposited into a Debtor in Possession Account (i.e., the "DIP"
account).

The Debtor believes it can operate in Chapter 11, and can, within a
reasonable time period, propose and confirm a plan of
reorganization through the use of the advantages of Chapter 11,
including the use of Section 1129 of the U.S. Bankruptcy Code, and
other sections.

The reason for the request for expedited hearing is that Debtor
requires the use of cash collateral in order to carry on its
business activities, to pay for its current operations, including
purchases, insurance, utilities, payroll, and payroll taxes.  The
disruption of its operations would cause irreparable damage to the
Debtor.

A copy of the Debtor's Motion is available at:

             http://bankrupt.com/misc/mnb17-32895-3.pdf

                     About Cathedral Hill

Cathedral Hill Hospitality, Inc., d/b/a Fabulous Ferns Bar & Grill,
filed for Chapter 11 bankruptcy protection (Bankr. D. Minn. Case
No. 17-32895) on Sept. 12, 2017, estimating $100,001 to $500,000 in
assets and liabilities.

Judge Christopher J. Panos presides over the case.  

The Debtor is represented by:

     Thomas J. Flynn, Esq.
     LARKIN HOFFMAN DALY & LINDGREN LTD.
     8300 Norman Center Drive, Ste. 1000
     Minneapolis, Minnesota 55437-1060
     Tel: (952) 835-3800
     E-mail: tflynn@larkinhoffman.com


DATA COOLING: Hires McDonald Hopkins as Counsel
-----------------------------------------------
Data Cooling Technologies, LLC, et al., seek authority from the US
Bankruptcy Court for the Northern District of Ohio, Eastern
Division, to employ McDonald Hopkins LLC as counsel.

Services to be rendered by McDonald Hopkins are:

     a. file and monitor the Debtor's Chapter 11 cases;

     b. advise the Debtor's for their obligations and duties
        as debtors-in-possession;

     c. execute the Debtor's decisions by filing with the
        Court motions, objections, and other relevant
        documents;

     d. appear before the Court on all matters in the cases
        to the interest of the Debtors;

     e. assist the Debtors in the administration of the
        chapter 11 cases; and

     f. take other actions as are necessary to protect the
        rights of the Debtors' estates.

The current hourly rates charged by McDonald Hopkins are:

     Members     $350-$785
     Of Counsel  $290-$760
     Associates  $210-$425
     Paralegals   $95-$290
     Law Clerks   $40-$70

Sean D. Malloy attests that McDonald Hopkins is a "disinterested
person" within the meaning of sections 101(14) and 327 of the
Bankruptcy Code.

The Firm can be reached through:

     Sean D. Malloy, Esq.
     Michael J. Kaczka, Esq.
     Maria G. Carr, Esq.
     McDONALD HOPKINS LLC
     600 Superior Avenue, E., Suite 2100
     Cleveland, OH 44114
     Tel: (216) 348-5400
     Fax: (216) 348-5474
     E-mail: smalloy@mcdonaldhopkins.com
             mkaczka@mcdonaldhopkins.com
             mcarr@mcdonaldhopkins.com

               About Data Cooling Technologies LLC

Data Cooling Technologies LLC is the exclusive North American
licensee of US Patent No. 7753766.  The KyotoCooling patented
solution utilizes a heat wheel and an indirect economization
process to produce the most reliable and efficient cooling
technology in the data center industry.

Based in Streetsboro, Ohio, Data Cooling Technologies LLC and Data
Cooling Technologies Canada LLC filed a Chapter 11 petition (Bankr.
N.D. Ohio Case No. 17-52170 and Bankr. N.D. Ohio Case No. 17-52177,
respectively) on September 8, 2017.  The petitions were signed by
Gregory Gyllstrom, chief executive.  The Hon. Alan M. Koschik
presides over the case.  The Debtors are represented by Sean D.
Malloy, Esq. of McDonald Hopkins LLC as counsel.

At the time of filing, Data Cooling Technologies LLC's estimated
assets and liabilities at $10 million to $50 million. Data Cooling
Canada LLC's estimated assets is at $0 to $50,000 and estimated
liabilities at $100,000 to $500,000.


DATA COOLING: Hires Phoenix Management as Financial Advisor
-----------------------------------------------------------
Data Cooling Technologies, LLC, and its debtor-affiliates seek
authority from the US Bankruptcy Court for the Northern District of
Ohio, Eastern Division, to employ Phoenix Management Services, LLC
as the Debtors' financial advisor.

Services to be rendered by Phoenix Management Services are:

     a. provide oversight of the Debtor's operations and financial
activities;

     b. monitor cash activities of the Debtors to assure cash is
being properly managed, including preparation of cash budgets and
scorecards;

     c. perform a review and assessment of the accounting for the
Debtors' accounts receivable, inventories and other assets to
determine whether the values are reasonable in respect to offers to
purchase the assets of the Debtors;

     d. participate in communications with the creditors of the
Debtors, including the senior secured creditor;

     e. assist in the preparation of schedules, documents, monthly
operating reports as well as other reports and documents to be
filed and testify as a witness;

     f. assist in the coordination of a plan of reorganization or
sale under section 363 of the Bankruptcy Code; and

     g. perform other duties as are mutually agreed.

The current hourly rates charged by Phoenix Management Services
are:

     Senior Managing Directors  $495-$695
     Senior Advisors            $400-$650
     Managing Directors         $405-$550
     Senior Directors           $395-$495
     Director                   $320-$375
     VPs & Senior Associates    $250-$350
     Analysts/Associates        $150-$275
     Administrative Staff        $75-$150

Richard J. Szekelyi, managing director of Phoenix Management
Services, attests that his firm is a disinterested person as that
term is defined in section 101(14) of the Bankruptcy Code and does
not hold any interest materially adverse to the Debtors or the
estate.

The Firm can be reached through:

     Richard J. Szekelyi, CPA
     PHOENIX MANAGEMENT SERVICES, INC
     The Crittenden Building, Suite 310
     1382 West Ninth Street
     Cleveland, OH 44113
     Mobile: (216) 832-6977
     Fax: (216) 472-8788
     Email: rszekelyi@phoenixmanagement.com

                About Data Cooling Technologies LLC

Data Cooling Technologies LLC is the exclusive North American
licensee of US Patent No. 7753766.  The KyotoCooling patented
solution utilizes a heat wheel and an indirect economization
process to produce the most reliable and efficient cooling
technology in the data center industry.

Based in Streetsboro, Ohio, Data Cooling Technologies LLC and  Data
Cooling Technologies Canada LLC filed a Chapter 11 petition (Bankr.
N.D. Ohio Case No. 17-52170 and Bankr. N.D. Ohio Case No. 17-52177,
respectively) on September 8, 2017.  The petitions were signed by
Gregory Gyllstrom, chief executive.  The Hon. Alan M. Koschik
presides over the case.  The Debtors are represented by Sean D.
Malloy, Esq. of McDonald Hopkins LLC as counsel.

At the time of filing, Data Cooling estimated assets and
liabilities at $10 million to $50 million. Data Cooling Canada
estimated assets at $0 to $50,000 and estimated liabilities at
$100,000 to $500,000.


DELL TECHNOLOGIES: Term Loan Repricing No Impact on Fitch BB+ IDR
-----------------------------------------------------------------
Fitch Ratings believes the ratings for Dell Technologies Inc.,
including the 'BB+' Long-Term Issuer Default Rating (IDR) and
Stable Outlook, will be unaffected by the company's repricing of
certain of its outstanding term loans and revolving credit facility
(RCF). Dell is proposing a 25-bp margin reduction on up to $3.78
billion of replacement Term Loan A-2 due Sept. 7, 2021, $1.80
billion of replacement Term Loan A-3 due Dec. 31, 2018, and $3.15
billion of replacement RCF expiring Sept. 7, 2021. This should
result in more than $25 million of annual interest expense savings.
All other terms and conditions of the replacement loans are
unchanged.

Fitch currently rates $53 billion of total debt, including the
undrawn $3.15 billion RCF, Dell's share of VMware Inc.'s (VMware)
recent $4 billion senior notes offering net of the repayment of
$1.23 billion of inter-company debt, and Dell's repayment of the
$1.5 billion bridge loan associated with the VMware inter-company
loan.

The ratings and Stable Outlook reflect:

FCF Debt Reduction Priority: Fitch expects Dell will continue to
prioritize debt reduction (other than debt related to the financing
business and VMware) and the company has repaid roughly $9 billion
of gross debt reduction since closing the EMC Corp. acquisition a
year ago. VMware's $4 billion senior notes issuance on Aug. 14,
2017 was modestly leveraging for Dell on a consolidated basis,
although Dell used proceeds from VMware's repayment of $1.23
billion of legacy inter-company notes, along with cash on hand, to
prepay the associated $1.5 billion mirror bridge loan. Dell has
more than $3 billion of legacy senior notes due in the first half
of fiscal 2019 and, in conjunction with term loan amortization and
prepayments with FCF or net proceeds from incremental asset sales,
core leverage (total debt/operating EBITDA, excluding debt and
profitability related to Dell Financial Services) should approach
4x exiting fiscal 2018 and 3.5x exiting fiscal 2019.

Share-Gains Driven Revenue Growth: Fitch expects low-single-digit
overall intermediate-term revenue growth, driven in large part by
continued share gains amidst challenging demand environments and
revenue synergies from the EMC acquisition. Fitch expects strong
operating performance in the Client Solutions Group (CSG) segment
from continued unit and revenue share consolidation by the top 3
personal computer (PC) providers, as well as higher peripherals and
service attach rates. While PC units grew year-over-year in the
first calendar quarter of 2017 for the first time since 2012, Fitch
still expects low-single-digit unit declines for all of 2017. Fitch
also expects Dell to gain share in enterprise servers given the
company's recent new product-set launch, despite tepid enterprise
spending as customer focus IT investments on software-defined,
hyper-converged and hybrid cloud.

Mixed ISG Performance: Despite solid performance in
industry-standard servers, Fitch expects overall performance from
Dell's Infrastructure Solutions Group (ISG) will remain mixed from
uneven buying patterns by large cloud server providers (CSP) and
negative revenue trends in mid-range legacy storage technologies
more than offsetting robust adoption of new storage solutions.
Fitch expects CSPs white-boxing hardware will also remain a
headwind in ISG. Rapid growth in all flash arrays (AFA),
hyper-converged, and software-defined solutions are more than half
of Dell's storage business but remain insufficient to offset
negative demand trends for traditional and hybrid solutions over at
least the near term, despite Dell's efforts to increase sales
capacity for mid-range storage solutions and strengthen the
company's storage positions in fiscal 2018.

Hybrid Cloud Drives VMware: VMware should continue its strong
operating performance, driven by robust adoption of the company's
networking, hybrid cloud and software-as-a-service (SaaS)
offerings. Fitch expects VMware will grow by mid- to high-single
digits overall and double digits in hybrid and SaaS, leveraging the
company's large and diversified installed base of virtualization
and management customers. VMware's $1 billion of cross-selling
opportunities with Dell, given historically low penetration rates,
should also boost organic revenue. Solid operating EBITDA growth at
VMware should benefit Dell's credit protection measures, given
Fitch credits Dell with 81.4% of VMware's operating results.
However, Fitch's rating case does not assume dividends or
incremental inter-company loans to Dell, although Fitch believes
the absence of restrictions on restricted payments and
inter-company loans in VMware's senior unsecured notes indenture
provides Dell with mechanisms to access VMware's cash. At the same
time, Fitch recognizes the leakage resulting from dividends on the
VMware Class A common stock may reduce its likelihood.

Profit Expansion Headwinds: Fitch expects operating EBITDA growth
and margin expansion from Dell's $2 billion of acquisition-related
annual cost synergies, which Dell should achieve on a run rate
basis in fiscal 2018. However, elevated NAND and DRAM prices due to
supply shortages will be at least a near-term headwind.
Infrastructure Solutions Group segment margins were down 60bps
year-over-year in the first fiscal quarter ended Feb. 3, 2017 due
to higher commodity prices, which Fitch expects to crimp margin
expansion in fiscal 2018 due to challenges raising prices. As a
result, Fitch now expects operating EBITDA at just over $10 billion
for fiscal 2018 and more than $11 billion for fiscal 2019, versus
prior expectations for operating EBITDA approaching $12 billion in
fiscal 2019. Operating EBITDA margins expand slightly in fiscal
2018 but exceed 13% beyond the near term.

Fitch believes Dell's liquidity was adequate as of Aug. 4, 2017,
and consisted of:

-- $11.2 billion of cash, cash equivalents and short-term
    investments, the majority of which was offshore and $3.6
    billion of which was attributable to VMware (prior to the
    senior notes issuance).

-- $3.1 billion of availability under the $3.2 billion RCF
    expiring 2021.

Fitch's expectations for $4 billion of normalized FCF also supports
liquidity, as does Dell's moderate to strong parent-subsidiary
linkage with VMware, which provide contingent liquidity.


DENNIS DURKIN: Open Market Sale of UPS Stock Interest Approved
--------------------------------------------------------------
Judge Barbara Ellis-Monro of the U.S. Bankruptcy Court for the
Northern District of Georgia authorized Dennis James Durkin's sale
of his stock interest in United Parcel Service, Inc. on the open,
public market of the New York Stock Exchange where said stock is
traded.

The sale is free and clear of liens with any valid liens, claims
and encumbrances to attach to the proceeds of sale.

At the closing of the Property, the Debtor is authorized and
directed to pay the proceeds from the Stock sale together with
sufficient monies necessary to pay in full the indebtedness due and
owing to Merrill Lynch Mortgage Investors, Inc., Mortgage
Pass-Through Certificate Series MLCC 2005-3.

Any balance remaining from the Stock sale will be held by Debtor's
counsel in escrow pending a determination by the Court of the
Allowed Claims of the Internal Revenue Service and Georgia
Department of Revenue and be subject to subsequent Court Order.

Notwithstanding Bankruptcy Rule 6004 (h), the Order will be
effective and enforceable immediately upon entry.

Dennis James Durkin sought Chapter 11 protection (Bankr. N.D. Ga.
Case No. 17-59804) on June 5, 2017.  The Debtor tapped George M.
Geeslin, Esq., as counsel.


DENNIS DURKIN: Sale of Atlanta Property to Sando-Alfa for $1M OK'd
------------------------------------------------------------------
Judge Barbara Ellis-Monro of the U.S. Bankruptcy Court for the
Northern District of Georgia authorized Dennis James Durkin's sale
of real estate located at 3435 Kingsboro Road, Unit PH-1, Atlanta,
Georgia to Sando-Alfa International Ventures, Ltd. for $1,145,000.

The sale is free and clear of liens with any valid liens, claims
and encumbrances to attach to the proceeds of sale.

At the closing of the Property, the Debtor is authorized and
directed to pay any customary and reasonable closing costs
including Broker commissions together with sufficient monies
necessary to pay in full the indebtedness due and owing to Merrill
Lynch Mortgage Investors, Inc., Mortgage Pass-Through Certificate
Series MLCC 2005-3.

Notwithstanding Bankruptcy Rule 6004 (h), the Order will be
effective and enforceable immediately upon entry.

Dennis James Durkin sought Chapter 11 protection (Bankr. N.D. Ga.
Case No. 17-59804) on June 5, 2017.  The Debtor tapped George M.
Geeslin, Esq., as counsel.


DIAZ PROPERTY: Taps Langer Grogan as Special Counsel
----------------------------------------------------
Diaz Property Holdings, LLC seeks approval from the U.S. Bankruptcy
Court for the Middle District of Pennsylvania to hire Langer,
Grogan & Diver, P.C. as its special counsel.

The Debtor tapped the firm to pursue its claim against mortgage
lender Gravity Segregation LLC for violation of Pennsylvania's Loan
Interest and Protection Law.

Gravity Segregation holds a mortgage encumbering real properties
owned by the Debtor and its member Anthony Diaz.

Irv Ackelsberg, Esq., the attorney who will be representing the
Debtor, charges an hourly fee of $750.  Mr. Ackelsberg either will
seek payment of his fees from the mortgage lender as part of the
Debtor's claim for relief or will seek payment as an administrative
expense claim.

Mr. Ackelsberg disclosed in a court filing that he and other
members of his firm do not hold or represent any interest adverse
to the Debtor's estate.

Langer Grogan can be reached through:

     Irv Ackelsberg, Esq.
     Langer, Grogan & Diver, P.C.
     1717 Arch Street, Suite 4130
     Philadelphia, PA 19130
     Phone: 215-320-5660
     Fax: 215-320-5703

                About Diaz Property Holdings LLC

Diaz Property Holdings, LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. M.D. Pa. Case No. 17-02134) on May 23,
2017.  Anthony Diaz, sole member, signed the petition.  

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

Judge John J. Thomas presides over the case.  John R. K. Solt, P.C.
represents the Debtor as bankruptcy counsel.


DIT PROPERTIES: Taps Kelly G. Black as Legal Counsel
----------------------------------------------------
DIT Properties, LLC seeks approval from the U.S. Bankruptcy Court
for the District of Arizona to hire legal counsel in connection
with its Chapter 11 case.

The Debtor proposes to employ Kelly G. Black, PLC to, among other
things, give legal advice regarding its duties under the Bankruptcy
Code; negotiate with creditors; and assist in the preparation of a
plan of reorganization.

The firm will charge $300 per hour for the services of its attorney
and $125 per hour for paralegal services.

Kelly G. Black and its attorneys are "disinterested persons" as
defined in section 101(14) of the Bankruptcy Code, according to
court filings.

The firm can be reached through:

     Kelly G. Black, Esq.
     Kelly G. Black, PLC
     1152 E Greenway St., Suite 4
     Mesa, AZ 85203-4360
     Tel: 480-639-6719
     Fax: 480-639-6819
     Email: kgb@kellygblacklaw.com

                    About DIT Properties LLC

DIT Properties, LLC was founded in 2002 and is located at 2185 W US
Highway 70 in Thatcher. It listed its business as a single asset
real estate (as defined in 11 U.S.C. Section 101(51B)).

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Ariz. Case No. 17-08929) on August 2, 2017.
Anthony M. Alder, member, signed the petition.

At the time of the filing, the Debtor disclosed that it had
estimated assets and liabilities of $1 million to $10 million.

Judge Scott H. Gan presides over the case.


DOWLING COLLEGE: Hires Collection Firm and Special Counsel
----------------------------------------------------------
Dowling College seeks authority from the U.S. Bankruptcy Court for
the Eastern District of New York to employ Receivable Collection
Services, LLC, as collection professional, and Forster & Garbus
LLP, as special counsel to the Debtor.

Dowling College requires Receivable Collection Services to collect
unpaid student accounts representing unpaid tuition and other fees
due and owing to the Debtor.

In the event that Receivable Collection Services is unsuccessful in
effecting a satisfactory collection on any receivables, Receivable
Collection Services may employ Forster & Garbus to collect the
receivables.

Receivable Collection Services and Forster & Garbus will be paid as
follows:

   -- 35% contingency fee for primary placement accounts with a
      2015 or 2016 term and appearing on the A/R Aging Report,
      payable to Receivable Collection Services;

   -- 40% contingency fee for secondary placement accounts
      recalled from collection agencies engaged prior to the
      Petition Date, payable to Receivable Collection Services;

   -- 45% contingency fee for tertiary placement accounts
      previously worked by two collection agencies and closed and
      returned as un-collectable prior to the Petition Date,
      payable to Receivable Collection Services; and

   -- 45% contingency fee for accounts referred by Receivable
      Collection Services to Forster & Garbus, payable 10% to
      Receivable Collection Services and 35% to Forster & Garbus.

Mark Hablenko, president of Receivable Collection Services, LLC,
and Joel Leiderman, senior associate attorney of Forster & Garbus
LLP, both assured the Court that their firms are a "disinterested
person" as the term is defined in Section 101(14) of the Bankruptcy
Code and (a) are not creditors, equity security holders or insiders
of the Debtor; (b) have not been, within two years before the date
of the filing of the Debtor' chapter 11 petition, directors,
officers or employees of the Debtor; and (c) do 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.

The firms can be reached at:

     Mark Hablenko
     RECEIVABLE COLLECTION SERVICES, LLC
     170 Jericho Turnpike
     Floral Park, NY 11001
     Tel: (516) 323-0808

          - and -

     Joel Leiderman, Esq.
     FORSTER & GARBUS LLP
     60 Motor Parkway
     Commack, NY 11725
     Tel: (800) 245-9943

                   About Dowling College

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

Dowling College sought Chapter 11 bankruptcy protection (Bankr.
E.D.N.Y. Case No. 16-75545) on Nov. 30, 2016, estimating assets of
$100 million to $500 million and debt of less than $100 million.

The Debtor is represented by Klestadt Winters Jureller Southard &
Stevens, LLP. Ingerman Smith, LLP and Smith & Downey, PA have been
tapped as special counsel. Robert Rosenfeld of RSR Consulting, LLC,
serves as its chief restructuring officer while Garden City Group,
LLC, serves as its claims and noticing agent.

The Debtor has also hired FPM Group, Ltd., as consultants; Eichen &
Dimeglio, PC, as accountants; A&G Realty Partners, LLC and Madison
Hawk Partners, LLC, as real estate advisors; and Hilco Streambank
and Douglas Elliman serve as brokers.

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

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


ENDLESS SALES: Compass Bank Asks Court to Prohibit Cash Use
-----------------------------------------------------------
Secured creditor BBVA Compass Bank filed with the U.S. Bankruptcy
Court for the District of Colorado an objection to Endless Sales,
Inc.'s use of cash collateral and is asking that the Court prohibit
the Debtor from using cash collateral.

Compass Bank is a secured creditor of the Debtor with a first lien
interest, evidenced by three operating lines of credit, on
substantially all of the Debtor's assets.  As of the Petition date,
the Debtor owed Compass $644,275.80 on the secured loans and
$70,680.46 on the unsecured loans.  As of the Petition date the
most recent appraisal of April 10, 2014, reflected an estimated
value of the equipment collateral securing Debtor's loans with
Compass Bank was fair market value of $2,050,087 and liquidation
value of $1,039,000.  The Debtor and Compass Bank had previously
reached an agreement for the Debtor to continue to use cash
collateral to meet its operational needs and generate new revenues
which agreement was effective through May 31, 2017.  The Debtor and
Compass Bank subsequently agreed to extend their agreement for the
Debtor to use cash collateral through Aug. 29, 2017.

BBVA Compass claims that:

     a. the Debtor has not been providing the monthly reports
        which Debtor agreed to provide in the initial cash
        collateral agreement and in the subsequent cash collateral

        agreement, including monthly reports on financial
        statements, balance sheet, WIP, inventory evaluation, AR
        aging and AP aging and a WIP report that manually brings
        the WIP report forward each week;

     b. the Debtor's financial reports filed with the Court, do
        not adequately provide information for Compass Bank to
        track an increase or decrease in the Debtor's fork lift
        inventory from purchases and or sales of forklifts and it
        has been difficult for Compass, despite a recently
        prepared appraisal by Roller & Associates, to determine if

        Compass Bank's equity cushion in the collateral has been
        maintained by the current adequate protection payments or
        whether its equity cushion has deteriorated over the six
        months this case has been in Chapter 11 bankruptcy.  The
        recent appraisal estimates the value of the equipment
        collateral as $1,185,000, retail and $632,450 liquidation
        value.  The Debtor's most recent monthly report of
        operations from June 2017 shows a cash balance of
        $416,514.92;

     c. the Debtor's financial reports filed with the Court have
        not been consistently filed on a timely basis.  The
        reports do not provide the information necessary to
        monitor Compass Bank's collateral.  The Debtor has not
        filed July 2017 reports of operations that were due
        Aug. 21, 2017;

     d. Compass Bank is aware that the Debtor has resolved the
        state court litigation filed by former employees of the
        Debtor but despite request has not been advised how the
        settlement, if at all, will impact the cash accumulated by

        the Debtor in its DIP account from sale of forklifts; and

     e. Compass Bank is not the depository lender for the Debtor's

        DIP account and proceeds from equipment sales, although
        sitting in the Debtor's DIP account, have accumulated from

        the sale of Compass Bank's equipment collateral.  Compass
        Bank is not receiving a pay down on its loans when
        forklifts are sold and since Compass Bank is not the DIP
        depository account, Compass Bank is not able to monitor
        the Debtor's cash balances, and as the Compass Bank
        requests as additional adequate protection, as is allowed
        by 11 U.S.C. 363 (c) (4) that a portion of the cash on
        deposit in the Debtor's DIP account, in a suggested amount

        of $250,000, be segregated into a separate account where
        Compass Bank receives a Control Agreement over segregated
        funds with Debtor and the DIP account depository, further
        protecting Compass Bank that the cash collateral funds
        will not be spent except as is authorized by the terms and

        provisions of a new cash collateral agreement or as
        further ordered by the Court.

Should a new cash collateral agreement be ordered, Compass Bank as
adequate protection would request these provisions:

     a. the Debtor provide an Amended Budget based on current
        operations allowing the Debtor the ability to deviate from

        the Amended Budget by up to 15% per line item, per month;

     b. the Debtor will continue to provide Compass Bank with a
        replacement lien on all inventory, equipment, cash,
        accounts receivable and accounts generated by the Debtor
        post-petition to the extent that the use of cash
        collateral results in a decrease in the value of the
        secured party's interest in the property;

     c. the Debtor will continue to maintain adequate insurance
        coverage on all personal property assets and adequately
        insure against any potential loss;

     d. the Debtor will provide to Compass Bank, in addition to
        all periodic reports and information filed with the Court,

        including debtor-in-possession reports, these weekly
        reports or as otherwise stated: monthly reports on
        financial statements, including, income statements,
        balance sheet, and WIP; weekly reports on cash flows,
        inventory valuation, A/R aging (including a break out of
        retention, and bonded A/R), A/P aging, and a WIP report
        that manually brings the monthly WIP report forward each
        week;

     e. the Debtor will only expend cash collateral pursuant to
        the budget subject to reasonable fluctuation that results
        in a change of no more than 15% in net cash flow per
        month;

     f. the Debtor will pay all post-petition taxes;

     g. the Debtor will retain in good repair all collateral in
        which the party has an interest;

     h. the Debtor, to return Compass Bank to the equity cushion
        it had at the time of the filing of the bankruptcy
        proceeding, will pay Compass Bank the sum of $25,000 per
        month as adequate protection, during the term of any order

        for use of cash collateral;

     i. the Debtor agrees that Compass Bank, or any of its
        representatives, will be permitted, on reasonable advance
        notice, to inspect, examine and copy any books and records

        and operations and collateral related to the Debtor's
        ongoing business.  The Debtor agrees that Compass Bank
        will be entitled to physical inspection, on no more than
        two days advanced notice to the Debtor, of the collateral,

        specifically including but not limited to the inventory
        and equipment; and

     j. the Debtor segregate $250,000 of the cash collateral from
        its DIP operating account, as is allowed by 11 U.S.C. 363
        (c) (4) subject to a Control Agreement between Compass
        Bank, the Debtor and the DIP depository, on terms
        agreeable to the parties and the Court.

A copy of the Objection is available at:

           http://bankrupt.com/misc/cob17-11037-149.pdf

As reported by the Troubled Company Reporter on Feb. 28, 2017, the
Court authorized the Debtor to use cash collateral on an interim
basis.  Judge Brown directed the Debtor to provide BBVA Compass
Bank with post-petition lien on all post-petition inventory and
income derived from the operation of its business and assets, to
the extent that the use of the cash results in a decrease in the
value of BBVA Compass' interest in the collateral. She held that
all replacement liens will hold the same relative priority to
assets as did the pre-petition liens.

BBVA Compass is represented by:

     Neal K. Dunning, Esq.
     BROWN DUNNING WALKER PC
     2000 S. Colorado Boulevard
     Tower Two, Suite 700
     Denver, Colorado 80222
     Tel: (303) 329-3363
     Fax: (303) 393-8438
     E-mail: ndunning@bdwfirm.com

                      About Endless Sales

Based in Denver, Colorado, Endless Sales, Inc., is engaged in
buying, refurbishing and reselling used forklifts, and designs and
manufactures its own line of forklifts.  

Endless Sales, which conducts business under the name of Discount
Forklift, Discount Forklift Brokers and Octane Forklifts, filed a
Chapter 11 petition (Bankr. D. Colo. Case No. 17-11037) on Feb. 13,
2017.  The petition was signed by Brian Firkins, president.  

The Debtor disclosed total assets of $2.56 million and total
liabilities in the amount of $1.78 million.

The case is assigned to Judge Elizabeth E. Brown.  

The Debtor is represented by Jeffrey S. Brinen, Esq., and Keri L.
Riley, Esq., at Kutner Brinen, P.C.  

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


ENDLESS SALES: Seeks to Hire Choice Business as Broker
------------------------------------------------------
Endless Sales, Inc. seeks approval from the U.S. Bankruptcy Court
for the District of Colorado to hire a business consultant and
broker.

The Debtor proposes to employ Choice Business Opportunities to
assist in the marketing and sale of its business.  The firm will
receive a "success fee," which is 10% of the gross sale price of up
to $1 million; 5% of the gross sale price of up to $2 million, and
4% of the gross sale price of more than $2 million.

Mark Doran, owner, disclosed in a court filing that his firm is
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Mark Doran
     Choice Business Opportunities
     13780 E. Rice Pl, Suite 115
     Aurora, CO 80015
     Phone: 303-758-4200
     Fax: 303-758-1841

                    About Endless Sales Inc.

Based in Denver, Colorado, Endless Sales, Inc. is engaged in
buying, refurbishing and reselling used forklifts, and designs and
manufactures its own line of forklifts.  The Debtor, which conducts
business under the name of Discount Forklift, Discount Forklift
Brokers and Octane Forklifts, filed a Chapter 11 petition (Bankr.
D. Colo. Case No. 17-11037) on February 13, 2017.

The petition was signed by Brian Firkins, president.  At the time
of filing, the Debtor disclosed total assets of approximately $2.56
million and total liabilities in the amount of $1.78 million.

The case is assigned to Judge Elizabeth E. Brown.  The Debtor is
represented by Jeffrey S. Brinen, Esq. and Keri L. Riley, Esq. at
Kutner Brinen, P.C.  The Debtor hired Hampton & Pigott, LLP as its
special counsel.

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

A list of the Debtor's 10 unsecured creditors is available for free
at http://bankrupt.com/misc/cob17-11037.pdf


ENVIGO HOLDINGS: S&P Puts 'B-' CCR on CreditWatch Developing
------------------------------------------------------------
S&P Global Ratings placed its 'B-' long-term corporate credit
rating on New Jersey-based nonclinical contract research
organization (CRO) Envigo Holdings Inc. on CreditWatch with
developing implications.

The CreditWatch placement follows Envigo's announcement that it
intends to repay a significant (27%-37%) portion of adjusted debt
after being acquired by Avista Healthcare Public Acquisition Corp.
S&P expects to assign a positive outlook if the transaction is
successful.

S&P said, "We plan to resolve the CreditWatch placement after the
close of the acquisition and when we have more detail on the final
capital structure. If the acquisition is successful and significant
debt is repaid, we expect to assign a positive outlook due to the
lower leverage and prospects for the company to maintain leverage
between 5x-6x over time and consistently generate annual
discretionary cash flow of over $20 million.

"However, in the less likely scenario that the transaction is
unsuccessful, we could assign a negative outlook or lower the
rating, given the tight cash flow generation that will be pressured
by a higher interest expense in 2018."


EQUINIX INC: Moody's Revises Outlook to Positive & Affirms Ba3 CFR
------------------------------------------------------------------
Moody's Investors Service has changed the ratings outlook for
Equinix, Inc. to positive from stable based on its improved
competitive position, asset coverage and scale following the
acquisition of Verizon's datacenters. Moody's has also affirmed
Equinix's Ba3 corporate family rating (CFR), Ba3-PD probability of
default rating, SGL-3 speculative grade liquidity rating, B1 (LGD5)
unsecured debt rating and Ba2 (LGD2) senior secured debt rating.

Equinix's recent acquisition of assets from Verizon resulted in an
increase in the percentage of revenue generated from owned
properties to around 42%, which Moody's views as credit positive.
Although the debt financing associated with the transaction
resulted in an increase in leverage, Moody's believes the higher
proportion of owned assets allows for higher leverage tolerance as
a result of improved asset coverage. As such, Moody's has widened
Equinix's lower bound for leverage relative to its Ba3 CFR to 4.5x
Moody's adjusted debt/EBITDA from 4.0x. The acquisition brings high
execution risk, especially given the track record of companies
acquiring assets from Verizon, but successful integration will
result in a stronger market position.

Additionally, Equinix has demonstrated its commitment to a using
both debt and equity to fund large acquisitions. The Verizon
transaction was financed with more than 50% equity and the recent
announcement to put in place an at-the-market (ATM) equity issuance
program demonstrates the company's balanced financial policy.
Moody's projects leverage will fall towards 4.5x at year end 2018
from 5.1x (Moody's adjusted, pro forma for Verizon assets) at June
30, 2017.

Outlook Actions:

Issuer: Equinix, Inc.

-- Outlook, Changed To Positive From Stable

Affirmations:

Issuer: Equinix, Inc.

-- Probability of Default Rating, Affirmed Ba3-PD

-- Speculative Grade Liquidity Rating, Affirmed SGL-3

-- Corporate Family Rating (Local Currency), Affirmed Ba3

-- Senior Unsecured Shelf, Affirmed (P)B1

-- Senior Secured Bank Credit Facility, Affirmed Ba2 (LGD 2)

-- Senior Unsecured Regular Bond/Debenture, Affirmed B1 (LGD 5)

RATINGS RATIONALE

Equinix's Ba3 Corporate Family Rating reflects its position as the
leading global independent data center operator offering
carrier-neutral data center and interconnection services to large
enterprises, content distributors and global Internet companies.
The rating also incorporates the company's stable base of
contracted recurring revenues, its strategic real estate holdings
in key communications hubs and the favorable near-term growth
trends for data center services across the world. These positive
factors are offset by significant industry risks, intense
competition, an aggressive M&A program and relatively high capital
intensity. The rating also reflects Moody's concerns that the
company's cash flow profile will remain under pressure due to the
high dividend associated with its REIT tax status such that it will
raise additional debt to finance its capital requirements for
dividends, M&A and capital investment. The company's recent
announcement of an ongoing ATM equity issuance program could offset
this concern if Equinix uses it for a consistent source of
capital.

The positive outlook reflects improved leverage tolerance and a
more balanced financial policy at Equinix as well as the
expectation that the company will successfully complete the
integration of the acquired Verizon assets. It also incorporates
Moody's view that Equinix will continue to grow revenue and EBITDA
such that leverage will fall towards the mid 4x range (Moody's
adjusted) and the company will maintain adequate liquidity as it
manages the cash flow demands of its high growth business and its
large dividend.

Moody's maintains an SGL-3 speculative grade liquidity rating on
Equinix as Moody's anticipates that the company will rely heavily
upon the debt markets or its $1.5 billion revolving credit facility
to finance its annual cash flow deficit, resulting in adequate
liquidity for the next 12-18 months. Moody's estimates that Equinix
will pay around $610 million in cash dividends in 2017, growing in
future periods. Moody's estimates that dividends will exceed
internally generated cash for the foreseeable future and the
company will rely upon a mix of debt and equity capital to finance
the deficit. The company had approximately $1,064 million in cash
or equivalents at June 30, 2017, and raised an additional $700
million net cash in early September.

Moody's could raise Equinix' ratings if leverage can be sustained
below 4.5x and the company uses a meaningful amount of equity to
fund its annual cash deficits. The ratings could be downgraded if
leverage is sustained above 5x (Moody's adjusted) for an extended
timeframe or if liquidity deteriorates.

The principal methodology used in these ratings was Communications
Infrastructure Industry published in September 2017.

Headquartered in Redwood City, CA, Equinix, Inc. is the largest
publicly traded carrier-neutral data center hosting provider in the
world with operations in 44 markets across the Americas, EMEA and
Asia-Pacific.


ERIE STREET INVESTOR: Trustee Hires Plante Moran as Accountant
--------------------------------------------------------------
Frances Gecker, the Chapter 11 Trustee for Erie Street Investors,
LLC, and its debtor-affiliates, ask the U.S. Bankruptcy Court for
the Northern District of Illinois for authority to employ Plante &
Moran, PLLC as her accountants.

The Chapter 11 Trustee requires Plante Moran to prepare necessary
tax returns; and render other accounting or financial advisory
tasks as required by the Trustee.

Plante Moran will be paid at these hourly rates:

      Craig Maksymiak               $420
      Tax Manager                   $250-$355
      Tax Staff                     $115-$130
      Tax In-Charge                 $156-$215
      Assistants                    $94

Craig Maksymiak, CPA, a partner at Plante & Moran, 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.

Plante Moran can be reached at:

     Craig Maksymiak, CPA
     Plante & Moran, PLLC
     10 S. Riverside Plaza, 9th Floor
     Chicago, IL 60606
     Tel: 312-980-2977
     E-mail: craig.maksymiak@plantemoran.com

                    About Erie Street Investors

Erie Street Investors, LLC, and its affiliates filed Chapter 11
bankruptcy petitions (Bankr. N.D. Ill. Lead Case No. 17-10554) on
April 3, 2017.  The affiliates are LaSalle Investors, LLC, WSC
Parking Fund I, George Street Investors, LLC, and Sheffield Avenue
Investors, LLC.  Arthur Holmer, managing member of Weiland
Ventures, LLC, signed the petitions.

Erie Street Investors and LaSalle Investors each estimated between
$10 million and $50 million in both assets and liabilities.  WSC
Parking Fund estimated between $1 million and $10 million in both
assets and liabilities.

The cases are assigned to Judge Deborah L. Thorne.

The Debtors are represented by Crane, Heyman, Simon, Welch & Clar.

Frances Gecker was appointed as Chapter 11 trustee for the Debtors
on May 16, 2017.  The trustee hired Ascend Property Management LLC
as the Debtors' property manager; and Jones Lang LaSalle Americas
(Illinois), L.P., as real estate broker.

                          *     *     *

On June 21, 2017, the Debtors filed a Chapter 11 plan of
reorganization and disclosure statement.  A combined hearing on
confirmation of the Plan and approval of the Disclosure Statement
was scheduled for Sept. 11-12, 2017; and continued to Oct. 13.


FIRST FLIGHT: May Use M&T Bank's Cash Collateral Until Oct. 2
-------------------------------------------------------------
The Hon. Thomas J. Catliota of the U.S. Bankruptcy Court for the
District of Maryland has authorized Flight Limited Partnership's
use of cash collateral and granting adequate protection to M&T Bank
to and until 4:00 p.m. on Oct. 2, 2017.

A hearing will be held on Oct. 4, 2017, at 10:30 a.m. to further
consider the Debtor's request to continue using M&T Bank's cash
collateral after 4:00 p.m. on Oct. 2.

M&T Bank consents to the Debtor's continued use of its cash
collateral.

Prior to the Petition Date, M&T Bank extended a $9.75 million
commercial loan to the Debtor.  The indebtedness and obligations
owed by the Debtor to M&T Bank under the note and the loan
agreement are secured by first-priority duly perfected liens and
security interests in, to and against certain real property and
other assets of the Debtor.  M&T Bank asserts that as of June 27,
2017, the indebtedness owed by the Debtor to M&T Bank under loan
documents, excluding costs, expenses and attorneys' fees, amounted
to $9,709,723.29, consisting of principal in the amount of
$8,846,422, accrued and unpaid interest in the amount of
$418,089.49 and late charges in the amount of $445,211.80.

As adequate protection for all present and future Indebtedness and
obligations that are owed by the Debtor to M&T Bank under the Loan
Documents, M&T Bank is granted valid, choate, perfected,
enforceable and non-avoidable first-priority security interests and
liens in, to and against all present and future Rents, proceeds,
receipts, accounts, accounts receivable, products and profits
arising from or as a result of the Debtor's real property generally
known as Unit 2, 41.9086 AC.+/-, First Flight Air Park Condominium,
Inc., together with an undivided 97% interest in the common
elements of the First Flight Air Park Condominium, Inc., located at
18450 Showalter Road, Hagerstown, Maryland 21742, or any other
prepetition collateral.

As additional adequate protection for M&T Bank's interests in the
cash collateral, immediately upon the entry of the court order, and
continuing at all times thereafter, the Debtor will use M&T Bank's
cash collateral to pay the ongoing expenses of the Property, as set
forth in the budget, and shall also use the cash collateral to: (a)
pay for adequate insurance for the Property; (b) pay for any real
estate taxes owed against the Property; (c) maintain the Property
in good repair; and (d) to make the payment to M&T Bank.  In
addition, as further adequate protection for M&T Bank's consent to
the Debtor's use of cash collateral, on or before 3:00 p.m. on
Sept. Sept. 11, 2017, the Debtor will deliver to M&T Bank, in
immediately available funds, a payment in the amount of $25,000.

A copy of the court order is available at:

           http://bankrupt.com/misc/mdb17-18645-59.pdf

As reported by the Troubled Company Reporter on July 17, 2017, the
Court entered an interim consent order authorizing the Debtor's use
of cash collateral and granting adequate protection to
WashingtonFirst Bank until 4:00 p.m. on Sept. 28, 2017.

                     About First Flight LP

First Flight Limited Partnership, a Virginia limited liability
partnership, owns two commercial buildings: 119,166-square-foot
office facility & 761,360-square foot industrial(airport/airplane
hangars) located at 18540 Showalter Rd. Hagerstown, Maryland.

First Flight LP, doing business as Topflight Airpark, filed a
Chapter 11 petition (Bankr. D. Md. Case No. 17-18645) on June 25,
2017.  The petition was signed by Barrie Peterson, sole member and
president of Airpark Holdings, LLC, the general partner of FFLP.  

At the time of filing, the Debtor disclosed $54.52 million in
assets and $14.54 million in liabilities.

The case is assigned to Judge Thomas J. Catliota.

The Debtor is represented by Morgan William Fisher, Esq., at the
Law Offices of Morgan William Fisher, LLC.


FITNESS UNLIMITED: Taps Keech Law Firm as Legal Counsel
-------------------------------------------------------
Fitness Unlimited Health Club, Inc. seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Arkansas to hire legal
counsel.

The Debtor proposes to employ Keech Law Firm, P.A. to give legal
advice regarding its duties under the Bankruptcy Code and provide
other legal services related to its Chapter 11 case.

The firm's standard hourly rates are:

     Kevin Keech, Esq.      $315
     Associate Attorney     $215
     Paralegal              $140
     Legal Assistant        $125

The Debtor paid $17,000 to the firm as a security deposit retainer,
which included the filing fee of $1,717.

Kevin Keech, Esq., disclosed in a court filing that his firm is a
"disinterested person" as defined in section 101(14) of the
Bankruptcy Code.

Keech Law Firm can be reached through:

     Kevin P. Keech, Esq.
     Keech Law Firm, P.A.
     2011 S. Broadway
     Little Rock, AK 72206
     Tel: 501-221-3200
     Fax: 501-221-3201
     Email: kkeech@keechlawfirm.com

              About Fitness Unlimited Health Club

Fitness Unlimited Health Club, Inc. operates a health club facility
at 1212 Highway 35 North, Benton, Arkansas.

The Debtor sought Chapter 11 protection (Bankr. E.D. Ark. Case No.
17-14711) on Aug. 30, 2017.  It previously sought bankruptcy
protection on Nov. 20, 2013 (Bankr. E.D.Ark. Case No. 13-16393).
The petition was signed by Kimberly McClendon, general manager.

The Debtor estimated assets and liabilities in the range of $1
million to $10 million.


FREEDOM HOLDING: Turlov Hikes Stake to 93% as of Sept. 8
--------------------------------------------------------
Timur R. Turlov reported in a Schedule 13D/A filed with the
Securities and Exchange Commission that as of Sept. 8, 2017, he
beneficially owns 29,647,101 shares of common stock of Freedom
Holding Corp., which constitutes 93 percent of the shares
outstanding.

The reverse stock split of Freedom Holding's common stock was
completed and became effective on Sept. 6, 2017.  Pursuant to the
terms of the Share Exchange and Acquisition Agreement, dated Nov.
23, 2015, between Freedom Holding and Mr. Turlov and consistent
with the agreement of the Issuer and the Reporting Person at the
time of the closing of the Issuer's acquisition of LLC Investment
Company Freedom Finance on June 29, 2017, on Sept. 8, 2017, Freedom
Holding issued 12,278,602 shares of common stock to Mr. Turlov.

Freedom Holding and Mr. Turlov entered into the Acquisition
Agreement with the intent that the Issuer would acquire the
securities brokerage and financial services businesses operated by
certain companies owned by Mr. Turlov.  With the June 29, 2017
closing, Freedom RU, and its wholly owned subsidiaries became
wholly owned subsidiaries of Freedom Holding.  However, as reported
in Amendment No. 1, because the Issuer lacked sufficient authorized
but unissued common stock on June 29, 2017, to deliver the full
agreed upon consideration, as an accommodation to facilitate the
closing, Mr. Turlov agreed to accept a partial issuance of common
shares of the Issuer's common stock at the closing and to defer the
issuance of the balance of the common shares agreed upon until such
time as the Issuer could complete a reverse stock split to provide
sufficient authorized by unissued common shares to issue him the
93% ownership interest in the Issuer's outstanding common stock
agreed to in the Acquisition Agreement.

The Acquisition Agreement provides further that Mr. Turlov may
increase his common stock holdings to 95% of the outstanding common
stock of the Issuer in exchange for all of the issued and
outstanding equity interest of FFINEU Investments Limited.  Closing
of the Freedom CY acquisition is subject to satisfaction of the
terms and conditions of the Acquisition Agreement, including
Article 1, Plan of Exchange; Closings, Article 2 Conditions
Precedent to the Company's Obligation to Close and Article 3
Conditions Precedent to Shareholder's Obligation to Close.

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

                       https://is.gd/7wdLo6

                      About Freedom Holding

Freedom Holding Corp., formerly known, as BMB Munai, Inc., is
engaged in oil and natural gas exploration and production through
Emir Oil LLP, which was sold to a third party entity in 2011.  The
Company has been focused on satisfying its post-closing
undertakings in connection with the sale of Emir Oil, winding down
its operations in Kazakhstan and exploring oil and gas
opportunities.

BMB Munai reported a net loss of $578,139 for the year ended March
31, 2017, a net loss of $491,999 for the year ended March 31, 2016,
and a net loss of $138,634 for the period from Aug. 25, 2014, to
March 31, 2015.  

As of June 30, 2017, BMB Munai had $164.6 million in total assets,
$106.6 million in total liabilities and $58.01 million in total
stockholders' equity.


FRESH FANATIC: Hires Keen-Summit as Real Estate Broker
------------------------------------------------------
Fresh Fanatic, Inc., seeks authority from the U.S. Bankruptcy Court
for the Eastern District of New York to employ Keen-Summit Capital
Partners LLC, as real estate broker to the Debtor.

Fresh Fanatic requires Keen-Summit to assist with the sale and
disposition of the Debtor's lease at 88 Washington Avenue,
Brooklyn, New York 11205.

Keen-Summit will be paid a commission equal to the greater of
$4,500 or 5% of the gross proceeds.

Matthew Bordwin, principal and managing director of Keen-Summit
Capital Partners LLC, assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

Keen-Summit can be reached at:

     Matthew Bordwin
     KEEN-SUMMIT CAPITAL PARTNERS LLC
     1 Huntington Quadrangle, Suite 2C04
     Melville, NY 11747
     Tel: (646) 381-9202
     E-mail: mbordwin@keen-summit.com

                 About Fresh Fanatic, Inc.

Fresh Fanatic -- http://www.freshfanatic.com/-- owns an organic
market in Brooklyn, New York. The Company offers organic, all
natural and local groceries and produce, fresh meat and fish,
international cheeses and top notch deli meats. It also features
gluten-free, non-dairy, vegan, and sugar- free specialties. The
Company obtains local produce straight from the farm, including
local farms in upstate New York like Hepworth Farms and Lucky Dog
Farm. Fresh Fanatic has an organic juice and smoothies bar, an
all-natural gourmet hot food bar, fresh made soups, prepared foods,
guacamole and hummus, and fresh-baked goods as well as custom
desserts by 5-star baker Michael Allen.

Fresh Fanatic, Inc., filed a Chapter 11 petition (Bankr. E.D.N.Y.
Case No. 17-44263) on August 17, 2017.  The Hon. Elizabeth S. Stong
presides over the case. Tracy L. Klestadt, Esq., at Klestadt
Winters Jureller Southard & Stevens, LLP, serves as the Debtor's
bankruptcy counsel.  Yeskoo Hogan & Tamlyn LLP, serves as special
litigation counsel.

In its petition, the Debtor estimated $100,000 to $500,000 in
assets and $1 million to $10 million in liabilities. The petition
was signed by Andrew Goldin, chief executive officer.


FRESH FANATIC: Hires Klestadt Winters as Counsel
------------------------------------------------
Fresh Fanatic, Inc., seeks authority from the U.S. Bankruptcy Court
for the Eastern District of New York to employ Klestadt Winters
Jureller Southard & Stevens, LLP, as counsel to the Debtor.

Fresh Fanatic requires Klestadt Winters to:

   a. advise the Debtor with respect to its rights, powers and
      duties as the Debtor and debtor-in-possession in the
      continued management and operation of its business and
      assets;

   b. attend meetings and negotiate with representatives of
      creditors and other parties in interest and advise and
      consult on the conduct of the cases, including all of the
      legal and administrative requirements of operating under
      Chapter 11;

   c. take all necessary action to protect and preserve the
      Debtor's estate, including prosecution of actions on behalf
      of the Debtor, the defense of any actions commenced against
      the estate, negotiations concerning litigation in which the
      Debtor may be involved and objections to claims filed
      against the estate;

   d. prepare on behalf of the Debtor such motions, applications,
      answers, orders, reports, and papers necessary to the
      administration of the estate;

   e. assist the Debtor in analysis and negotiations with any
      third party concerning matters related to the realization
      by creditors of a recovery on claims and other means of
      realizing value;

   f. represent the Debtor at all hearings and other proceedings;

   g. assist the Debtor in analysis of matters relating to the
      legal rights and obligations of the Debtor with respect to
      various agreements and applicable laws;

   h. review and analyze all applications, orders, statements,
      and schedules filed with the Court and advise the Debtor as
      to their propriety;

   i. assist the Debtor in preparing pleadings and applications
      as may be necessary in furtherance of the Debtor's
      interests and objectives;

   j. assist and advise the Debtor with regard to communications
      to the general creditor body regarding any proposed chapter
      11 plan or other significant matters in the chapter 11
      cases;

   k. assist the Debtor with respect to consideration by the
      Court of any disclosure statement or plan prepared or filed
      pursuant to the Bankruptcy Code and taking any necessary
      action on behalf of the Debtors to obtain confirmation of
      such plan; and

   l. perform such other legal services as may be required and
      deemed to be in the interest of the Debtor in accordance
      with its powers and duties as set forth in the Bankruptcy
      Code.

Klestadt Winters will be paid at these hourly rates:

     Partners                 $495-$695
     Associates               $275-$395
     Paralegals               $175

On or about July 12 and again on August 15, Klestadt Winters was
provided with an advance deposit retain in relation to the
preparation of the instant matter in the total amount of $50,200.
After drawing against the Retainer Funds for services rendered and
expenses incurred through the Petition Date, the sum of $33,182
remains as unapplied Retainer funds that Klestadt Winters will
maintain in connection with the Case.

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

Tracy L. Klestadt, partner of Klestadt Winters Jureller Southard &
Stevens, 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.

Klestadt Winters can be reached at:

     Tracy L. Klestadt, Esq.
     KLESTADT WINTERS JURELLER SOUTHARD & STEVENS, LLP
     200 West 41st Street, 17th Floor
     New York, NY 10036
     Tel: (212) 972-3000
     Fax: (212) 972-2245

                 About Fresh Fanatic, Inc.

Fresh Fanatic -- http://www.freshfanatic.com/-- owns an organic
market in Brooklyn, New York. The Company offers organic, all
natural and local groceries and produce, fresh meat and fish,
international cheeses and top notch deli meats. It also features
gluten-free, non-dairy, vegan, and sugar-free specialties.  The
Company obtains local produce straight from the farm, including
local farms in upstate New York like Hepworth Farms and Lucky Dog
Farm. Fresh Fanatic has an organic juice and smoothies bar, an
all-natural gourmet hot food bar, fresh made soups, prepared foods,
guacamole and hummus, and fresh-baked goods as well as custom
desserts by 5-star baker Michael Allen.

Fresh Fanatic, Inc., filed a Chapter 11 petition (Bankr. E.D.N.Y.
Case No. 17-44263) on August 17, 2017.  The Hon. Elizabeth S. Stong
presides over the case.  Tracy L. Klestadt, Esq., at Klestadt
Winters Jureller Southard & Stevens, LLP, serves as bankruptcy
counsel. Yeskoo Hogan & Tamlyn LLP, as special litigation counsel.

In its petition, the Debtor estimated $100,000 to $500,000 in
assets and $1 million to $10 million in liabilities.  The petition
was signed by Andrew Goldin, its chief executive officer.


FRESH FANATIC: Hires Yeskoo Hogan as Special Litigation Counsel
---------------------------------------------------------------
Fresh Fanatic, Inc., seeks authority from the U.S. Bankruptcy Court
for the Eastern District of New York to employ Yeskoo Hogan &
Tamlyn LLP, as special litigation counsel to the Debtor.

Fresh Fanatic requires Yeskoo Hogan to represent and provide legal
services in the case styled as Fresh Fanatic, Inc. v. 275 Park
Associates, LLC (New York Supreme Court, Kings County, Index No.
508456/2015), and Fresh Fanatic, Inc. v. 275 Park Associates, LLC
(New York Supreme Court, Kings County, Index No. 515395/2015).

Yeskoo Hogan will be paid at these hourly rates:

     Attorneys                   $450
     Paralegals                  $80

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

Richard Yeskoo, a partner of Yeskoo Hogan & Tamlyn 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.

Yeskoo Hogan can be reached at:

     Richard Yeskoo, Esq.
     YESKOO HOGAN & TAMLYN LLP
     909 Third Avenue, 28th Floor
     New York, NY 10022
     Tel: (212) 983-0900

                 About Fresh Fanatic, Inc.

Fresh Fanatic -- http://www.freshfanatic.com/-- owns an organic
market in Brooklyn, New York. The Company offers organic, all
natural and local groceries and produce, fresh meat and fish,
international cheeses and top notch deli meats. It also features
gluten-free, non-dairy, vegan, and sugar- free specialties. The
Company obtains local produce straight from the farm, including
local farms in upstate New York like Hepworth Farms and Lucky Dog
Farm. Fresh Fanatic has an organic juice and smoothies bar, an
all-natural gourmet hot food bar, fresh made soups, prepared foods,
guacamole and hummus, and fresh-baked goods as well as custom
desserts by 5-star baker Michael Allen.

Fresh Fanatic, Inc., filed a Chapter 11 petition (Bankr. E.D.N.Y.
Case No. 17-44263) on August 17, 2017.  The Hon. Elizabeth S. Stong
presides over the case. Tracy L. Klestadt, Esq., at Klestadt
Winters Jureller Southard & Stevens, LLP, serves as the Debtor's
bankruptcy counsel.  Yeskoo Hogan & Tamlyn LLP, serves as special
litigation counsel.

In its petition, the Debtor estimated $100,000 to $500,000 in
assets and $1 million to $10 million in liabilities. The petition
was signed by Andrew Goldin, chief executive officer.


FURNITURE MARKETING: Hires Danowitz Legal as Counsel
----------------------------------------------------
Furniture Marketing Direct, LLC, seeks authorization from the U.S.
Bankruptcy Court for the Northern District of Georgia to employ
Danowitz Legal, PC as its Chapter 11 counsel.

The Debtor requires Danowitz to provide legal services which may be
necessary in the administration of this case, including preparation
or amendment of schedules, representation in contested matters and
adversary proceedings, preparation of a plan of reorganization and
disclosure statement, and other matters which may arise during the
administration of this case.

Danowitz will be paid at these hourly rates:

     Edward F. Danowitz               $350
     Associate Attorney               $275
     Paralegal                        $110

Danowitz Legal, P.C. has agreed to accept a pre-petition retainer
in the amount of $11,700 and will later apply to the court for
compensation for services rendered and fees incurred, which
compensation is to come from the retainer and from income or
proceeds of the Chapter 11 estate pursuant to the controlling
provisions of law.

Edward F. Danowitz, Esq., Danowitz Legal, 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.

Danowitz may be reached at:

     Edward F. Danowitz, Esq.
     Danowitz Legal, P.C.
     300 Galleria Parkway NW Suite 960
     Atlanta, GA 30339
     Tel: 770-933-0960
     E-mail: Edanowitz@DanowitzLegal.com

             About Furniture Marketing Direct, LLC

Furniture Marketing Direct, LLC filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Ga. Case No. 17-65370) on September 1, 2017.
The Debtor does business as Heart Liquidators, Mattress Heroes USA,
Overstock Mattress & Beds, and Overstock Mattress Wholesalers.
Edward F. Danowitz, Esq., at Danowitz Legal, P.C. serves as the
Debtor's bankruptcy counsel.  The Debtor's assets and liabilities
are both below $1 million.


GALVESTON BAY: Has Final OK to Secure Up To $2.5M in Financing
--------------------------------------------------------------
The Hon. Craig A. Gargotta of the U.S. Bankruptcy Court for the
Western District of Texas has entered a final order authorizing
Galveston Bay Properties LLC to obtain up to $2.5 million in
secured, superpriority post-petition financing from Grace Oil
Investments, LLC, and REM Petroleum Investments, LLC.

The proceeds of which will be used to continue the development of
certain oil and gas leases, wells, platforms, pipelines, Railroad
Commission bonds and other property and equipment covering or
pertaining to lands located in the state waters of Galveston Bay,
Chambers and Galveston Counties, Texas, which GB Properties
acquired out of the bankruptcy of Galveston Bay Energy LLC.

As security for the full and timely payment of the DIP Obligations,
the DIP Lenders are granted valid, enforceable, non-avoidable, and
fully perfected security interests in and liens upon all DIP
collateral, subject and subordinate only to the existing valid,
perfected prepretition liens of Shadow Tree Capital Management LLC,
Shadow Tree Funding Vehicle A-Hydrocarb LLC, Quintium Private
Opportunities Fund LP, and Samuel Gradess, Trustee, and Texas
General Land Office, Texas Railroad Commission, and Archrock
Partners Operating LLC, including its liens filed or perfected
postpetition by Archrock as permitted by Section 546(b) of the U.S.
Bankruptcy Code, which DIP liens will (i) constitute security
interests in and liens upon all DIP collateral.

The Lenders have agreed to join in providing the loan sought by GB
Properties together with the right to acquire up to 52% of the
ownership of GB Properties, GB Operating and other affiliates of
these entities, including a Management Company, if one is formed
for the purpose of managing the Project.

The parties acknowledge that the sums of $240,000 and $16,000 have
been advanced prior to the execution hereof, and further advances
may be made by notice from GB Properties to the Lenders.

The term of the Loan will be one year from the date of funding of
the Loan.  The note will bear interest at the rate of 5.5% per
annum.  GB Properties will have until the Maturity Date to pay to
Lenders the entire Loan, together with all accrued but unpaid
interest, unless Lenders elect to convert the Loan to a share of
the equity ownership in the GB Companies; provided that no amounts
will be payable on account of the Loan from the security or the
proceeds thereof unless: (a) the senior secured allowed claim of
Shadow Tree has been repaid in full; or (b) under a concurrent
repayment schedule contained in the GB Plan of Reorganization, and
in no event will amounts be payable on account of the Loan under
such plan in the event of a material default under the plan in the
treatment of Shadow Tree's allowed claim.

The proceeds of the Loan will be advanced by the Lenders and
deposited in the DIP Bank Account (except for the Prior Advance
which was deposited in the IOLTA of GB Properties proposed counsel)
and will be used by GB Properties during the case exclusively for
the following purposes: (1) to pay expenses as identified in the
budget approved by the Lender, through Nov. 3, 2017, as the budget
may be modified, extended or supplemented from time to time with
the Lender's prior written consent and as approved by the Court in
the interim court order and any final court order; (2) to pay
prepetition Date obligations of GB Properties expressly approved by
the Lenders and authorized by the Court; (3) to pay fees payable by
GB Properties to the office of the U.S. Trustee; (3) to pay fees
and expenses of professionals retained by GB Properties to the
extent consistent with the budget and subject to all necessary
authorizations by the Court; and (4) to pay other expenses
authorized by the Court in orders that are reasonably acceptable to
the Lenders and entered in the case.

The closing of the Loan transaction contemplated will occur
simultaneously with the execution of the agreement by all signatory
parties, and the Effective Date, will be the date that the last of
the parties executes a counterpart hereof, the Note and security
documents are executed and delivered by the GB Companies, and the
Loan is funded by the Lenders.  The funding of the loan will occur
as soon as possible following the loan closing and final court
approval on or after Sept. 6, 2017; provided, however, that the
amount of $1,278,942 approved in the interim court order, less the
prior advanced amount of $240,000, was approved in the interim
court order and will be wired by the Lenders such that it is
actually received by the GB Properties no later than noon on Aug.
28, 2017.

A copy of the Order is available at:

         http://bankrupt.com/misc/txwb17-51905-41.pdf

                      About Galveston Bay

Headquartered in New Braunfels, Texas, Galveston Bay Properties LLC
is an oil and gas extraction business.  Galveston Bay filed for
Chapter 11 bankruptcy protection (Bankr. W.D. Tex. Case No.
17-51905) on Aug. 9, 2017, estimating its assets at between $10
million and $50 million and debt at between $1 million and $10
million.  The petition was signed by Dan Polk, manager.

Judge Craig A. Gargotta presides over the case.

Kell C. Mercer, Esq., at Kell C. Mercer, PC, serves as the Debtor's
bankruptcy counsel.


GENON ENERGY: Power Plant Owners Seek $620-Mil. in Damages
----------------------------------------------------------
Peg Brickley, writing for The Wall Street Journal Pro Bankruptcy,
reported that NRG Energy Inc.'s plan for a friendly divorce from
GenOn Energy Inc. faced a court test as owners of power plants in
Maryland ask a judge to award them as much as $620 million in
damages.

According to the report, a win by the power plant owners would be a
loss for GenOn's bondholders and a probable upset of the chapter 11
plan.  Bondholders back a restructuring plan that separates GenOn
from NRG, swapping out $1.8 billion in debt for equity in a
stand-alone power-generation company, the report related.

NRG acquired GenOn in 2012 for $1.7 billion, the report pointed
out.

With confirmation hearings slated to start Nov. 13, the question of
how much the plant owners could be owed is a major factor, the
report said.  Judge David Jones in Houston is being asked to set
the value of the plant owners' claims; the higher the estimated
figure, the more leverage they have in deciding GenOn's fate, the
report said.

NRG says it won't go through with its contribution to GenOn's
bankruptcy-exit plan unless the threat of lawsuits from the plant
owners is quashed, the report related.  Investors that paid $1.5
billion to buy two coal-fired power plants in Maryland -- the
Morgantown and Dickerson facilities -- say NRG and GenOn must be
held accountable for allegedly defrauding them by diverting cash
from its GenOn Mid-Atlantic LLC unit, which leases their plants,
the report further related.

                      About GenOn Energy

GenOn Energy, Inc., is a wholesale power generation corporation
with 15,394 megawatts in generating capacity, operating operate 32
power plants in eight states. GenOn is subsidiary of NRG Energy
Inc., which is a competitive power company that produces, sells and
delivers energy and energy services, primarily in major competitive
power markets in the U.S.

GenOn is the product of two mergers since 2010.  First, on Dec. 3,
2010, two wholesale power generation companies -- RRI Energy, a
company formerly known as Reliant Energy, and Mirant Corporation --
completed an all-stock, tax-free merger with Mirant becoming RRI's
wholly-owned subsidiary.  Following the merger, RRI took its
current name: GenOn.

NRG, through a wholly-owned subsidiary, and GenOn completed a
stock-for-stock merger in a $6 billion deal, with GenOn continuing
as the surviving company on December 14, 2012.  NRG, as
consideration for acquiring GenOn's entire equity, issued 0.1216
shares of NRG common stock for each outstanding share of GenOn.  In
structuring the merger, NRG "ring-fenced" GenOn's debt, leaving
GenOn's creditors without recourse against NRG's assets in the
event of GenOn's default.

As of March 31, 2017, GenOn Energy had $4.81 billion in total
assets, $4.51 billion in total liabilities and $304 million in
total stockholders' equity.

GenOn Energy, Inc. ("GenOn"), GenOn Americas Generation, LLC
("GAG") and 60 of their directly and indirectly-owned subsidiaries
commenced the Chapter 11 cases in Houston, Texas (Bankr. S.D. Tex.
Lead Case No. 17-33695) on June 14, 2017, to implement a
restructuring plan negotiated with stakeholders prepetition.  The
Debtors' cases have been assigned to Judge David R. Jones.

Kirkland & Ellis LLP is the Debtors' bankruptcy counsel.  Zack A.
Clement, PLLC, is the local counsel. Rothschild Inc. is the
financial advisor and investment banker. McKinsey Recovery &
Transformation Services U.S. is the restructuring advisor.  Epiq
Systems, Inc., is the claims and noticing agent.

Credit Suisse Securities (USA) LLC serves as GenOn Energy's
financial advisor and investment banker.

Special Counsel to the GAG Steering Committee is Quinn Emanuel
Urquhart & Sullivan, LLP.  The Steering Committee of GAG
Noteholders is comprised of Benefit Street Partners LLC, Brigade
Capital Management, LP, Franklin Mutual Advisers, LLC, and Solus
Alternative Asset Management LP, each on behalf of itself or
certain affiliates, and/or accounts managed and/or advised by it or
its affiliates.

Counsel to the GenOn Steering Committee and the GAG Steering
Committee are Keith H. Wofford, Esq., Stephen Moeller-Sally, Esq.,
and Marc B. Roitman, Esq., at Ropes & Gray LLP.

Counsel for NRG Energy, Inc., are C. Luckey McDowell, Esq., and Ian
E. Roberts, Esq., at Baker Botts L.L.P.


GIRARD MANUFACTURING: Hires Fuentes Law as Counsel
--------------------------------------------------
Girard Manufacturing, Inc., seeks authority from the U.S.
Bankruptcy Court for the District of Puerto Rico to employ Fuentes
Law Offices, LLC, as counsel to the Debtor.

Girard Manufacturing requires Fuentes Law to represent and provide
legal services to the Debtor in the Chapter 11 bankruptcy
proceeding.

Fuentes Law will be paid at the hourly rate of $250.  The firm will
be paid a retainer in the amount of $5,000.  It will also be
reimbursed for reasonable out-of-pocket expenses incurred.

Alexis Fuentes-Hernandez, member of Fuentes Law Offices, LLC,
assured the Court that the firm is a "disinterested person" as the
term is defined in Section 101(14) of the Bankruptcy Code and does
not represent any interest adverse to the Debtor and its estates.

Fuentes Law can be reached at:

     Alexis Fuentes-Hernandez, Esq.
     FUENTES LAW OFFICES, LLC
     P.O. Box 9022726
     San Juan, PR 00902-2726
     Tel: (787) 722-5215
     Fax: (787) 722-5206
     E-Mail: alex@fuentes-law.com

               About Girard Manufacturing, Inc.

Girard Manufacturing Inc. provides office furniture in San Juan,
Puerto Rico. The Company offers desks chairs, modular systems,
bookshelves, filing systems, and accessories, as well as online
service and support.

Girard Manufacturing, Inc., based in San Juan, PR, filed a Chapter
11 petition (Bankr. D.P.R. Case No. 17-05975) on August 24, 2017.
Alexis Fuentes-Hernandez, Esq., at Fuentes Law Offices, LLC, serves
as bankruptcy counsel.

In its petition, the Debtor estimated $2.36 million in assets and
$3.83 million in liabilities. The petition was signed by Jose A.
Casal Seibezzi, president.


GOODWILL INDUSTRIES: Taps Kamer Zucker as Special Counsel
---------------------------------------------------------
Goodwill Industries of Southern Nevada Inc. seeks approval from the
U.S. Bankruptcy Court for the District of Nevada to hire Kamer
Zucker Abbott as its special counsel.

The firm will represent the Debtor in labor and employment-related
matters.  Kamer's standard hourly rates are:

     Gregory Kamer           $650  
     Scott Abbott            $425
     R. Todd Creer           $300
     Paralegals        $80 - $125

Kamer does not hold any interest adverse to the Debtor or its
bankruptcy estate, according to court filings.

The firm can be reached through:

     Scott M. Abbott, Esq.
     Kamer Zucker Abbott
     3000 West Charleston Blvd., Suite 3
     Las Vegas, NV 89102-1990
     Phone: +1 702-259-8640
     Fax: +1 702-259-8646

                   About Goodwill Industries

Founded in 1975 and headquartered in North Las Vegas, Nevada,
Goodwill of Southern Nevada -- http://www.goodwill.vegas-- is a
registered 501(c)(3) nonprofit, accepts the communities' gifts in
the form of donated goods and sells those items to provide free job
training and placement services for unemployed locals.  In 2016,
Goodwill of Southern Nevada served the job training needs of 14,465
and directly placed 3,004 individuals into local jobs.  Goodwill
also makes a significant impact on the environment through
recycling and reuse practices.  In 2016, there were 873,624
generous donors of goods who helped Goodwill divert over 26 million
pounds from its local landfills.

Goodwill Industries of Southern Nevada, Inc. -- d/b/a Goodwill of
Southern Nevada, Goodwill Deja Blue Boutique, Goodwill
Store/Donation Center, Goodwill Clearance Center, Goodwill Select,
and Goodwill Donation Center -- filed for Chapter 11 bankruptcy
protection (Bankr. D. Nev. Case No. 17-14398) on Aug. 11, 2017,
estimating its assets and debts at between $10 million and $50
million.  The petition was signed by John Hederman, interim chief
executive officer.  

Judge Bruce T. Beeley presides over the case.

Zachariah Larson, Esq., at Larson & Zirzow, LLC, serves as the
Debtor's bankruptcy counsel.


GREER APPLIANCE: Hires Cooper Law as Counsel
--------------------------------------------
Greer Appliance Warehouse & Service, LLC, seeks authority from the
U.S. Bankruptcy Court for the District of South Carolina to employ
The Cooper Law Firm, as attorney to the Debtor.

Greer Appliance requires Cooper Law to:

   a. provide the Debtor with legal advice with respect to its
      powers and duties as Debtor-in-Possession in the continued
      management and control of its assets, and its
      responsibilities regarding its liabilities to is creditors;

   b. provide legal advice to the Debtor regarding its
      responsibility to provide insurance and bank account
      information, to file monthly operating reports with the
      Bankruptcy Court, to pay quarterly fees to the U.S.
      Trustee's Office, to seek and receive through their
      attorney consent of the Bankruptcy Court to incur debt or
      sell property, to file a Plan of Reorganization and
      Disclosure Statement within 180 days of filing of the
      petition, and to file a Final Report, Accounting and
      Request for Final Decree as soon after Confirmation of the
      Plan as is feasible, but no later than 120 days after
      Confirmation of the Plan; and

   c. prepare the Petition, Schedules, Statement of Financial
      Affairs, Plan of Reorganization, Disclosure Statement,
      Final Report, Final Accounting, Final Decree, as well as
      any other necessary applications, answers, orders, reports,
      or legal documents relative to the Chapter 11 bankruptcy
      case.

Cooper Law will be paid at these hourly rates:

     Attorneys                   $295
     Associates                  $150
     Paralegals                  $95

On August 11, 2017, Cooper Law received a retainer in the amount of
$4,566, and $1,717 filing fee.

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

Robert H. Cooper, member of The Cooper Law Firm, assured the Court
that the firm is a "disinterested person" as the term is defined in
Section 101(14) of the Bankruptcy Code and does not represent any
interest adverse to the Debtor and its estates.

Cooper Law can be reached at:

     Robert H. Cooper, Esq.
     THE COOPER LAW FIRM
     150 Milestone Way, Suite B
     Greenville, SC 29615
     Tel: (864) 271-9911
     Fax: (864) 232-5236

         About Greer Appliance Warehouse & Service, LLC

Greer Appliance Warehouse & Service, LLC, filed a Chapter 11
bankruptcy petition (Bankr. D.S.C. Case No. 17-04069) on August 15,
2017, disclosing under $1 million in both assets and liabilities.
The Debtor is represented by Robert H. Cooper, Esq., at The Cooper
Law Firm.


GROW CONDOS: Tangiers Global Has 9.99% Stake as of Sept. 14
-----------------------------------------------------------
In a Schedule 13G filed with the Securities and Exchange
Commission, Tangiers Global, LLC, reported that as of Sept. 14,
2017, it beneficially owns 5,983,991 shares of common stock, $0.001
value per share, of Grow Condos, Inc., which constitutes 9.99
percent of the shares outstanding.

Tangiers has rights, under a Convertible Promissory Note, to own an
aggregate number of shares of the Issuer's common stock, which,
except for a contractual cap on the amount of outstanding shares of
the Issuer's common stock that Tangiers may own, could exceed such
a cap.  Tangiers's ownership cap is 9.99%.  Thus, the number of
shares of the Issuer's common stock beneficially owned by Tangiers
as of Sept. 14, 2017, was 5,983,991 shares, as calculated in
accordance with Rule 13d-3(d)(1) under the Securities Exchange Act
of 1934, which is 9.99% of the 59,899,808 shares that were
outstanding on that date.

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

                       https://is.gd/w1HAip
    
                         About Grow Condos

Grow Condos, Inc., was incorporated on Oct. 22, 1999, as Calibrus,
in the State of Nevada.  From its inception, the Company was a call
center that contracted out as a customer contact center for a
variety of business clients throughout the United States.  Over
time the Company's main business became a third party verification
service.  After making a sale on the telephone, a company would
send the call to a Company operator to confirm the order.  This
process protected both the customer and the company selling
services from telephone sales fraud.

While continuing to operate as a call center, in 2008 the Company
expanded its business plan to include the development of a social
networking site called JabberMonkey (Jabbermonkey.com) and the
development of a location based social networking application for
smart phones called Fanatic Fans.

Grow Condos reported a net loss of $1.49 million for the year ended
June 30, 2016, a net loss of $251,338 for the year ended June 30,
2015, and a net loss of $11.18 million for the year ended June 30,
2014.  

As of March 31, 2017, Grow Condos had $2.57 million in total
assets, $3.04 million in total liabilities and a total
stockholders' deficit of $466,550.


GYPC INC: Taps Ira H. Thomsen Law as Bankruptcy Counsel
-------------------------------------------------------
GYPC, Inc. seeks approval from the U.S. Bankruptcy Court for the
Southern District of Ohio to Ira H. Thomsen and the Law Offices of
Ira H. Thomsen as its bankruptcy counsel.

The professional services that the Counsel are to render are:

     a. give the Debtor legal advice with respect to its powers and
duties as Debtor-in-Possession in the continued operation of its
businesses and management of its properties;

     b. represent the Debtor, as Debtor-in-Possession, in
connection with any adversary proceedings which are instituted
within this case;

     c. prepare on behalf of the Debtor, as Debtor-in-Possession,
necessary amendments or additions to schedules, Petition,
applications, motions, answers, orders, reports, objections,
disclosure statement and plan of reorganization and other legal
documentation in connection with this case;

     d. advise the Debtor with respect to, and assist in the
negotiation and documentation of, cash collateral orders and
related transactions;

     f. review the nature and validity of any liens asserted
against property of the Debtor and advise the Debtor concerning the
enforceability of such liens;

     g. advise the Debtor regarding its ability to initiate actions
to collect and recover property for the benefit of its estate;

     h. counsel the Debtor in connection with the formulation,
negotiation and promulgation of a plan of reorganization and
related documents;

     i. advise and assist the Debtor in connection with any
potential property disposition;

     j. advise the Debtor concerning executory contracts and
unexpired lease assumptions, assignments, rejections, lease
restructuring and recharacterization;

     k. assist the Debtor in reviewing, estimating and resolving
claims asserted by or against the Debtor's estate;

     l. commence and conduct any and all litigation necessary and
appropriate to assert rights held by the Debtor, protect assets of
the Debtor's estate, or otherwise further the goal of completing
the successful reorganization of the Debtor;

     m. provide general corporate, litigation and other legal
services for the Debtor as requested by the Debtor; and

     n. perform all other necessary and appropriate legal services
in connection with this Chapter 11 case for and on behalf of the
Debtor.

The customary and proposed hourly rates of the firm's professionals
are:

     Ira H. Thomsen     $350.00
     Denis E. Blasius   $240.00
     Darlene E. Fierle  $225.00

Ira H. Thomsen attests that her firm and its employees are
"disinterested person(s)" as defined in
Section 101(14) of the Code as required by Section 327(a) of the
Code.

The Counsel can be reached through:

     Ira H. Thomsen, Esq.     
     Denis E. Blasius, Esq.   
     Darlene E. Fierle, Esq.
     The Law Offices of Ira H. Thomsen
     140 North Main Street, Suite A
     Springboro, OH 45066
     Local # 1: 937-748-5001
     Local # 2: 937-748-5002
     Fax: 937-748-5003

                          About GYPC Inc.

Based in Dayton, Ohio, GYPC Inc. designs and operates programs that
motivate employees, dealers, resellers and distributors, helping
increase productivity and profitability, reduce turnover and
promote innovation.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D. Ohio Case No. 17-31030) on March 30, 2017.  The
petition was signed by Christopher F. Cummings, chairman and CEO.
At the time of the filing, the Debtor estimated its assets at $1
million to $10 million and debts at $50 million to $100 million.

The case is assigned to Judge Guy R Humphrey.  The Debtor hired
Porter Wright Morris & Arthur LLP as counsel.

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


HALO HOME: Hires Kennedy Firm as Health Law Counsel
---------------------------------------------------
Halo Home Health, LLC seeks authorization from the U.S. Bankruptcy
Court for the Southern District of Texas to employ Kennedy,
Attorneys & Counselors at Law as special health law counsel.

During the pendency of this bankruptcy case, the Debtor applied to
Department of Aging and Disability Services' ("DADS") to renew its
home health care license. During this process, DADS discovered the
existence of the debt owed to the IRS and advised the Debtor of its
intention to deny the renewal of the Debtor's license: thereby
destroying any opportunity the Debtor might have to repay its debt
and provide nursing services to its patients. There are federal and
state moratoriums on the issuance of new home health care licenses
and, if the Debtor's license is not renewed, the Debtor will never
be able to repay its debts.

The Debtor requires the Firm to represent in its appeal of the
Texas Department of Aging and Disability Services' non-renewal of
the Debtor's license to provide home health care services.

The Firm will receive a standard $305.00 per hour for attorney
time.

The Firm requires a retainer fee of $8,500.00 from the Debtor.

Trey Scott, Esq., attorney with the law firm of Kennedy Attorneys &
Counselors at Law, assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

The Firm may be reached at:

      Trey Scott, Esq.
      Kennedy Attorneys & Counselors at Law
      12222 Merit Drive, Suite 1750
      Dallas, TX 75251
      Tel: (214) 445-0740
      Fax: (972) 661-9320
      Email: trey@markkennedylaw.com
            
                      About Halo Home Health, LLC

Halo Home Health, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Texas Case No. 17-10200) on June 1,
2017. Judge Eduardo V. Rodriguez presides over the case.

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

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

The Debtor hired Marcos D Oliva, P.C., as counsel.


HAMKEI GENERATION: Taps JH & Associates as Accountant
-----------------------------------------------------
Hamkei Generation, Inc. seeks approval from the U.S. Bankruptcy
Court for the Northern District of Georgia to hire an accountant.

The Debtor proposes to employ JH & Associates LP to prepare its tax
returns and provide other accounting services.  The firm will be
paid a flat fee of $380 per month.

JH & Associates does not have any connection with the Debtor or any
of its creditors, according to court filings.

The firm can be reached through:

     Heasu Jung
     JH & Associates LP
     3700 Crestwood Parkway, Suite 1000
     Duluth, GA 30096

                     About Hamkei Generation

Hamkei Generation, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ga. Case No. 17-11361) on June 26,
2017.  Kennin Sato, CEO and president, signed the petition.

Hamkei Generation is a small business debtor as defined in 11
U.S.C. Section 101 51D) engaged in the retail-convenience stores
business.  It operates a gas station and convenience store located
at 505 Vernon Street, Lagrange, Troup County, Georgia 30240.  The
Debtor was formed in 2006 and acquired the store as an operating
business together with the real property.

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

Judge Homer W. Drake presides over the case.  Leslie M. Pineyro,
Esq., at Jones & Walden, LLC, serves as the Debtor's legal counsel.


HANISH LLC: Wants to Use Cash Collateral Through Dec. 31
--------------------------------------------------------
Hanish, LLC, asks the U.S. Bankruptcy Court for the District of New
Hampshire for authorization to use cash collateral from Oct. 1,
2017, through Dec. 31, 2017.

A hearing to consider the Debtor's request will be held on Sept.
27, 2017, at 1:30 p.m.  Objections to the Debtor's request must be
filed by Sept. 20, 2017.

The Debtor warns that the business, a hotel, would be forced to
shut down and evict customers if the business was not permitted use
of cash during the sixth interim period.  The business would also
be subject to significant franchise penalties if operations
terminate.

During this bankruptcy, the Debtor was required under its franchise
agreement with Marriott to improve the Hotel by refurbishing the
Hotel, called a "property improvement plan" or "PIP."  The PIP was
on extension on the Petition Date and became seriously overdue
during the case.  As a result, the Debtor moved to amend the Third
Interim Cash Collateral Order for permission to commence the PIP by
purchasing materials prior to the conclusion of the Third Cash
Collateral Period.  The Court approved the motion by order dated
Feb. 17, 2017.  The court order authorized the Debtor to purchase
materials in an amount up to $235,663.  The Debtor has purchased
the materials for $210,199.  The Debtor originally estimated the
PIP would cost $670,000.  Its actual cost is approximately
$443,000.  The Debtor has the cash on hand to pay for the PIP.  The
PIP is progressing, and a major portion of the installation
occurred during the Fifth Interim Period (the third quarter 2017.)


The only lien that the Debtor is aware of on the Hotel is the lien
of Phoenix, which is a blanket lien on real estate and personal
property in the amount of approximately $6.7 million.  The Hotel is
secured by a Mortgage, Assignment of Leases and Rents, Security
Agreement and Fixture Filing in favor of Phoenix's predecessor
bank, which loans were assigned to Phoenix.

The use of cash has been consensual in the case (except for the
recent purchase of the PIP materials).  Phoenix has agreed to the
use of cash pursuant to an agreed upon court order which has been
slightly modified in the Fifth Interim Period.  The Debtor has
complied with all previous cash collateral Orders and met its
budgets submitted therewith.  The Debtor has certain bills from
Marriott for legal fees which were budgeted for in the Fifth
Interim Period in the amount of $34,000, which were due under the
Franchise Agreement.  These have been paid outside the case.

The Debtor proposes to use cash collateral for the direct benefit
of preserving the Hotel, the case, and the franchise during the
Sixth Interim Period.  There is also a small amount of inventory
and other cash receipts which constitute cash collateral that the
Debtor intends to use as part of its budget.  The monthly room
rentals are projected to remain stable during the Sixth Interim
Period, and with reserved cash there is enough cash to pay all
bills of the Debtor contained in the Budget.  The Debtor uses a
management company called JHM, LLC.  JHM is a related entity, owned
by Nayan Patel, and run by Jiten Patel.  The Debtor pays JHM
directly for certain expenses, including employees, and then is
allocated their cost.  This is fairly typical in the hotel
industry.

The Debtor says it provides multiple types of adequate protection
to Phoenix.  The Debtor provides a replacement lien on all assets
consistent with its prepetition lien.  Phoenix will have to take no
action to perfect the lien.  Phoenix will continue to be secured
and perfected in the rents pursuant to Section 552(b) and will be
granted a replacement lien in the Hotel rents and other assets of
the Debtor consistent with its prepetition lien.  

The Debtor will continue to pay Lender $30,000 per month in
adequate protection payments.  In addition, the lender has the
secured guaranty of Nayan Patel on the 2007 Note as additional
adequate protection, which additional security is worth
approximately $2,000,000.  Nayan Patel is also a solvent guarantor
with $30 million of net worth.  Nayan Patel provides a third level
of adequate protection.  Nayan Patel does dispute liability on the
guaranty and has counter-claimed against the Lender in the state
court action between them.  The State Court has entered a judgment
against Patel.

The Debtor had approximately $150,000 of cash on hand on the
Petition Date.

Phoenix has been paid more than $330,000 in adequate protection
payments on its claim since the Petition Date, covering more than
Phoenix's prepetition cash collateral position.  

The Debtor is actively seeking a buyer for the Hotel and has
entered into negotiations with an interested party.

A copy of the Debtor's Motion is available at:

          http://bankrupt.com/misc/nhb16-10602-285.pdf

                       About Hanish, LLC

Hanish, LLC, owns and operates a 59-unit Fairfield Inn & Suites by
Marriott in Hooksett, N.H.  The Company sought Chapter 11
protection (Bankr. D.N.H. Case No. 16-10602) on April 26, 2016, and
is represented by Steven M. Notinger, Esq., at Notinger Law, PLLC.
The petition was signed by Nayan Patel, managing member.  Judge
Bruce A. Harwood presides over the case.  The Debtor estimated its
assets and debt at $1 million to $10 million at the time of the
filing.


HARVEST CCP: Taps Coldwell Banker as Real Estate Agent and Broker
-----------------------------------------------------------------
Harvest CCP, LLC, seeks authority from the U.S. Bankruptcy Court
for the Eastern District of Michigan to employ Coldwell Banker Hugh
Durham & Associates, as real estate agent and broker to the
Debtor.

Harvest CCP requires Coldwell Banker to sell the Debtor's real
property located at Island Pt. Rd. 46.32 AC Co. ID 035-00-01-001,
Starr, South Carolina.

Coldwell Banker will be paid a commission of 10% of the purchase
price.

Hugh Durham, president of Coldwell Banker Hugh Durham & Associates,
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:

     Hugh Durham
     COLDWELL BANKER HUGH DURHAM & ASSOCIATES
     1008 N Main Street
     Anderson, SC 29621
     Tel: (864) 231-2821

                   About Harvest CCP, LLC

Harvest CCP, LLC, filed a Chapter 11 bankruptcy petition (Bankr.
E.D. Mich. Case No. 17-46596) on May 1, 2017.  Scott M.
Kwiatkowski, Esq., at Goldstein Bershad & Fried, PC, serves as the
Debtor's counsel.

The Debtor's assets and liabilities are both below $1 million.


HIGH PLAINS COMPUTING: Committee Taps Buechler & Garber as Counsel
------------------------------------------------------------------
The official committee of unsecured creditors of High Plains
Computing, Inc. seeks approval from the U.S. Bankruptcy Court for
the District of Colorado to hire legal counsel.

The committee proposes to employ Buechler & Garber LLC to give
legal advice regarding its duties under the Bankruptcy Code and
provide other legal services related to the Debtor's Chapter 11
case.

The firm's standard hourly rates are:

     Aaron Garber            $350
     Michael Guyerson        $350
     Kenneth Buechler        $350
     Associate               $225
     Paralegal        $105 - $125

Aaron Garber, Esq., disclosed in a court filing that his firm is a
"disinterested person" as defined in section 101(14) of the
Bankruptcy Code.

Buechler & Garber can be reached through:

     Aaron A. Garber, Esq.
     Buechler & Garber LLC
     999 18th Street, Suite 1230-S
     Denver, CO 80202
     Tel: 720-381-0045
     Fax: 720-381-0382
     Email: aaron@bandglawoffice.com

                  About High Plains Computing

High Plains Computing, Inc., dba HPC Solutions --
http://www.hpc-solutions.net/-- offers a broad portfolio of
services and solutions in Information Technology (IT), Unified
Communications and Professional Services for the government and
healthcare industries.  The Debtor works with manufacturers of IT
software, cloud computing, collaboration, storage, and
integration.

The Company also offers a wide array of professional services to
include IT support and developmental services, data management
services, network engineering, technical subject matter experts,
administrative services, engineering and more.

The Debtor, based in Denver, Colorado, filed a Chapter 11 petition
(Bankr. D. Colo. Case No. 17-14819) on May 23, 2017.  In its
petition, the Debtor estimated less than $500,000 in assets and $1
million to $10 million in liabilities.  The petition was signed by
Roger Cree, CEO.

Judge Joseph G. Rosania Jr. presides over the case.  Lee M. Kutner,
Esq., at Kutner Brinen, P.C., serves as bankruptcy counsel.

On September 7, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.


HJR LLC: Hires Steinhilber Swanson as Counsel
---------------------------------------------
HJR, LLC, seeks authority from the U.S. Bankruptcy Court for the
Easterm District of Wisconsin to employ Steinhilber Swanson LLP, as
general bankruptcy counsel to the Debtor.

HJR, LLC requires Steinhilber Swanson to:

   a. prepare bankruptcy schedules and statements;

   b. assist in preparing the disclosure statement and plan of
      reorganization and attendant negotiations and hearings;

   c. prepare and review pleadings, motions and correspondence;

   d. appear at and being involved in various proceedings before
      the Bankruptcy Court;

   e. handle case administration tasks and deal with procedural
      issues;

   f. assist the Debtor-in-Possession with the commencement of
      DIP operations, including the 341 Meeting and monthly
      reporting requirements; and

   g. analyze claims and prosecute claim objections.

Steinhilber Swanson will be paid at these hourly rates:

     Partners                     $360-$395
     Associates                   $250-$275
     Paralegals                   $150

Steinhilber Swanson received $10,020 from the Debtor prior to the
bankruptcy, of which $4,020 was applied for pre-petition fees and
costs, and $6,000 is held in trust by the firm.

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

John W. Menn, associate of Steinhilber Swanson 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.

Steinhilber Swanson can be reached at:

     John W. Menn, Esq.
     STEINHILBER SWANSON LLP
     107 Church Ave.
     Oshkosh, WI 54903-0617
     Tel: (920) 235-6690
     Fax: (920) 426-5530
     E-mail: jemenn@oshkoshlawyers.com

                   About HJR, LLC

HJR, LLC, sought Chapter 11 protection (Bankr. E.D. Wis. Case No.
17-29073) on Sept. 13, 2017, estimating assets in the range of
$500,000 to $1 million and $1 million to $10 million in debt.  The
petition was signed by Charanjit Singh, its member.

HJR, LLC, doing business as Neenah BP, formerly doing business as
Badger Avenue Gas, is a small business debtor as defined in 11
U.S.C. Section 101(51D), owns gas stations.  HJR has buried gas
tanks at two of its gas station locations: 1720 North St. Neenah,
WI 54956 and 1201 N. Badger Ave., Appleton, WI 54914. Both sites
are currently inspected and up to code.

Judge Susan V. Kelley is assigned to the case.

The Debtor tapped John W. Menn, Esq., at Steinhilber Swanson LLP,
as counsel.


HOLLY ENERGY: Moody's Lowers $400MM Senior Unsecured Notes to B2
----------------------------------------------------------------
Moody's Investors Service downgraded Holly Energy Partners' (HEP)
$400 million senior unsecured notes to B2 from B1 and rated its
proposed tack-on $100 million unsecured notes B2. Moody's affirmed
its Ba3 Corporate Family Rating and SGL-3 Speculative Grade
Liquidity Rating. The rating outlook remains stable.

Downgrades:

Issuer: Holly Energy Partners, L.P.

-- Senior Unsecured Regular Bond/Debenture, Downgraded to B2 (LGD

    5) from B1 (LGD 5)

Affirmations:

-- Corporate Family Rating, Affirmed Ba3

-- Probability of Default Rating, Affirmed Ba3-PD

-- Speculative Grade Liquidity Rating, Affirmed SGL-3

Assignments:

-- Senior Unsecured Regular Bond/Debenture, Assigned B2 (LGD 5)

Outlook Actions:

Issuer: Holly Energy Partners, L.P.

-- Outlook, Remains Stable

RATINGS RATIONALE

The B2 rating on the senior unsecured notes reflects its
subordination to HEP's upsized $1.4 billion senior secured credit
facility which is expected to be utilized more than in the past.
Because of the size of the priority claim and junior position of
the senior unsecured notes in the capital structure relative to the
senior secured credit facility, Moody's rate the notes two notches
below the Ba3 CFR, consistent with Moody's Loss Given Default
methodology.

HEP's Ba3 CFR reflects stable cash flows from pipeline, terminal,
and tankage assets supported in large part by long-term high margin
take-or-pay contracts, HEP's beneficial relationship with
HollyFrontier Corp. (Baa3 negative), which has provided favorable
growth opportunities, and leverage that is in line with Ba-rated
midstream peers. The rating is restrained by HEP's small scale,
geographic concentration, customer concentration, and significant
reliance on HFC's Navajo refinery. HEP's rating also considers the
growth and distribution requirements inherent in the MLP business
model, and the execution risk in its growth capital projects that
will bring additional cash flow and improve diversification.

Moody's would consider an upgrade if HEP were to increase
geographic diversification and scale without a deterioration in
business risk profile or leverage. HEP could be downgraded if
Moody's expected Debt / EBITDA to be sustained above 5.0x, if the
partnership acquires assets with a less favorable business risk
profile, if contract coverage of revenues declines, or if the
distribution coverage remains below 1x. Moody's could also
downgrade HEP if HFC's credit profile deteriorated.

Headquartered in Dallas, Texas, Holly Energy Partners, L.P. is a
master limited partnership (MLP) formed to acquire, own, and
operate substantially all of the crude oil and refined product
pipelines, terminals, and tankage assets of HFC.

The principal methodology used in these ratings was Midstream
Energy published in May 2017.


HOOPER HOLMES: WH-HH Has 48.9% Stake as of Sept. 11
---------------------------------------------------
WH-HH Holdings, LLC, Century Focused Fund III, L.P., CCP Focused
III, L.P., CCP Focused III, LLC, et al., reported in an amended
Schedule 13D filed with the Securities and Exchange Commission that
as of Sept. 11, 2017, they beneficially own 13,613,009 shares of
common stock of Hooper Holmes, Inc., which constitutes 48.9 percent
of the shares outstanding.

The principal business of WH and CFF III is to invest in lower
middle market financial services companies and related distribution
and service businesses.  The principal business of CCP III is to
act as the sole general partner of CFF III.  The principal business
of CCP III LLC is to act as the sole general partner of CCP III.
The principal business of each of the Managers is to manage the
Control Entities, and a number of affiliated partnerships with
similar businesses.  The principal business of Marquardt is to
manage WH, and a number of affiliated partnerships with similar
businesses.

Davis R. Fulkerson, Frank R. Bazos, Charles L. Kline, and David C.
Sherwood are the managers of CCP III LLC.

As Sept. 11, 2017, certain warrants, purchased by WH on May 11,
2017, to acquire 1,093,750 additional shares of Common Stock became
exercisable within 60 days.  In addition, WH holds 12,519,259
shares of the Issuer's Common Stock.  WH now holds a total of
12,519,259 shares of the Issuer's Common Stock and warrants to
purchase 1,093,750 shares of Common Stock exercisable within 60
days.

The working capital of WH was the source of the funds for the
purchase of the WH Securities.  No part of the purchase price of
the WH Securities was represented by funds or other consideration
borrowed or otherwise obtained for the purpose of acquiring,
holding, trading or voting the WH Securities.

WH is the record owner of the WH Securities.  As the individual
managers of WH, the Holdco Managers may also be deemed to own
beneficially the WH Securities.  CFF III appointed and may remove
the Holdco Managers and must approve any disposition of the WH
Securities.  As such, CFF III may also be deemed to own
beneficially the WH Securities.  The general partner of CFF III is
CCP III and the general partner of CCP III is CCP III LLC.  The
individual managers of CCP III LLC are the Managers and, as such,
each of CCP III, CCP III LLC and the Managers exercises shared
voting and investment power over the shares held of record by WH.

As of Sept. 11, 2017, Bazos is the record owner of 68,600 shares of
Common Stock.  As a result, Bazos may be deemed to beneficially own
the Bazos Shares in addition to the WH Securities.

Each Reporting Person disclaims beneficial ownership of the WH
Securities other than those shares which such person owns of
record.

The percentage was calculated based on 27,862,248 shares of Common
Stock, which includes (i) the 26,768,498 shares of Common Stock
outstanding as of the date of this filing and (ii) the Warrant
Shares.

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

                     https://is.gd/fYMN8m

                     About Hooper Holmes

Founded in 1899, Hooper Holmes, Inc. --
http://www.hooperholmes.com/-- is a publicly-traded New York
corporation that provides health risk assessment services.  With
the acquisition of Accountable Health Solutions, Inc. in 2015, the
Company has expanded to also provide corporate wellness and health
improvement services.  This uniquely positions the Company to
transform and capitalize on the large and growing health and
wellness market as one of the only publicly-traded, end-to-end
health and wellness companies.

Mayer Hoffman McCann P.C., in Kansas City, Missouri, the Company's
independent accounting firm, 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, negative cash flows from operations and other
related liquidity concerns, which raises substantial doubt about
the Company's ability to continue as a going concern.

Hooper Holmes reported a net loss of $10.32 million on $34.27
million of revenues for the year ended Dec. 31, 2016, compared to a
net loss of $10.87 million on $32.11 million of revenues for the
year ended Dec. 31, 2015.  

As of June 30, 2017, Hooper Holmes had $31.89 million in total
assets, $31.91 million in total liabilities and a $25,000 total
stockholders' deficit.


HUMANA HEALTH: S&P Lowers CCR to 'BB+', Outlook Negative
--------------------------------------------------------
S&P Global Ratings said it lowered its long-term counterparty
credit
and financial strength ratings on Humana Health Plans of Puerto
Rico
Inc. (HHPPR) to 'BB+' from 'BBB'. At the same time, S&P revised
the
outlook to negative from stable.

"The downgrade reflects the significant strain on HHPPR's
capitalization and interest coverage due to weak operating
performance
in 2016. We believe the company continues to face headwinds that
make
it unlikely to be able to replenish capital in the next 12 to 18
months. The negative outlook reflects our belief that HHPPR will
face
ongoing execution risk in maintaining or improving capital
moderately
beyond current levels. Increased medical cost trends along with
weak
economic conditions in Puerto Rico continue to hurt operating
performance, leading to growing pressure on interest coverage.

At year-end 2016, HHPPR reported a net loss of $32 million with an
EBIT adjusted return on revenue (ROR) of negative 10.2%. Earned
premiums decreased by $105.6 million due to a 20% drop in
membership
mainly associated with a change in benefits offered in the
Medicare
business. HHPPR also saw an increase in its medical loss ratio to
95.1% in 2016 from 88.2% in 2015 due to higher claims volume and
increased utilization by remaining members. As a result of eroding
performance, consolidated capital at year-end 2016 dropped to the
'A'
redundancy level from 'AAA' at year-end 2015 per S&P's insurance
risk-based capital (RBC) model, with total adjusted capital (TAC)
falling to $43 million from $76 million. As of March 31, 2017,
HHPPR
reported adjusted EBIT of negative $6 million and an ROR of
negative
7.6%. As HHPPR continues to bolster its operations, we expect
profitability to remain constrained and capital redundancy to
diminish
further to the 'BBB' level.

While HHPPR has no debt outstanding, its financial leverage and
interest coverage account for our incorporation of operating
leases.
Its financial leverage of 15% at year-end 2016 is consistent with
our
current expectations. Due to its weak operating performance in
2016
and projection for break-even performance, however, interest
coverage
has fallen materially. S&P said, "We, therefore, are revising our
assessment of financial flexibility to less than adequate. If
operating performance erodes further from our current projections,
diminished financial flexibility could constrain the financial
risk
profile and pressure the ratings.

"The negative outlook on HHPPR reflects our expectation that the
company will continue to face performance headwinds and experience
capital and earnings volatility, elevated by its geographic
concentration in Puerto Rico and small capital base. We expect this
to
result in break-even earnings in the next 12 months and for capital
to
be minimally redundant at the 'BBB' level per our risk-based
capital
(RBC) model.

"We may lower our ratings in the next 12 months if negative
performance trends persist, resulting in capital adequacy
declining
below the 'BBB' level per our RBC model or a revaluation of
HHPPR's
business risk profile; if operating performance is negative for a
sustained period leading to interest coverage below 1.5x and
further
erosion in financial flexibility; or if the absolute level of TAC
drops below $25 million.

"We may affirm our ratings in the next 12 months if HHPPR reports
positive operating performance and can demonstrate capital and
earnings stability with capital adequately maintained at the 'BBB'
level and TAC above roughly $40 million."


IGI TRADING: Hires Kim Marks CPA as Accountant
----------------------------------------------
IGI Trading, LLC, doing business as IGI Playground, seeks
authorization from the U.S. Bankruptcy Court for the Southern
District of Florida to employ Kim Marks CPA, PA as its accountant,
nunc pro tunc to July 13, 2017.

The Debtor requires Kim Marks to file its tax returns, prepare
financial statements, and assist with the preparation of its
Monthly Operating Reports.

The firm will be paid $150 per hour for accounting and consulting
and $100 per hour for bookkeeping.

The firm's Stephen Korn, CPA, 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.

Kim Marks may be reached at:

     Stephen Korn, CPA
     Kim Marks, CPA, PA
     2136 NE 123rd Street
     North Miami, FL 33181
     Phone: 305-895-5815
     Fax: 305-895-6273

            About IGI Trading, LLC dba IGI Playground

IGI Trading, LLC, dba IGI Playground, filed a Chapter 11 bankruptcy
petition (Bankr. S.D. Fla. Case No. 17-18734) on July 13, 2017.
Mengjun Kristy Qiu, Esq., at the Law Offices of Kristy Qiu, PA,
serves as its bankruptcy counsel.  The Debtor's assets and
liabilities are both below $1 million.


IMMEDIATE SYSTEMS: Taps James L. Wiggins as Attorney
----------------------------------------------------
Immediate System Resources Inc., seeks authority from the US
Bankruptcy Court for the District of Maryland to employ James L.
Wiggins as attorney.

Services required of Mr. Wiggins are:

     a. advise the Debtor as to its rights, duties and powers as a
debtor in possession;

     b. prepare and file the statements, schedules, plans, and
other documents and pleadings necessary to be filed by the Debtor
in this case;

     c. represent the Debtor at all hearings, meetings of
creditors, conferences, trials, and other proceedings in this case;
and

     d. perform such other legal services as may be necessary in
connection with this case.

The Client agrees to reimburse the Attorney for all necessary
expenses incurred by the attorney in the performance of services to
compensate the attorney at the rate of $375.00 per hour and $100.00
per hour for paralegal. The Client agrees to pay the Attorney a
retainer of $5,000.00 for services performed or to be performed.

James L. Wiggins attests that he is a disinterested person, as the
term is defined in the Bankruptcy Code , and do not hold or
represent an interest adverse to the estate.

The Attorney can be reached through:

     James L. Wiggins, Esq.
     LAW OFFICE OF JAMES L. WIGGINS
     1800 North Charles Street, Suite 304
     Baltimore, MD 21201
     Tel: (410) 539-2244
     E-mail: jlwigginsesq@verizon.net

                About Immediate System Resources

Based in Baltimore, Maryland, Immediate System Resources, Inc.
(ISRI), is a "Best-of-Breed" of small firms specializing in
software applications, systems development and integration, and
administrative support services for Government agencies and private
sector businesses.

Immediate System Resources  filed a voluntary chapter 11 bankruptcy
case (Bankr. D. Md. Case No. 17-22166) on Sept. 11, 2017.

The Debtor estimated less than $1 million in assets and
liabilities.

The Debtor is represented by James L. Wiggins, Esq., of the Law
Office of James L. Wiggins.



INCA REFINING: Needs Time to Settle Management Strife, File Plan
----------------------------------------------------------------
INCA Refining, LLC and the West Bank Land Company, LLC request the
U.S. Bankruptcy Court for the Eastern District of Louisiana to
extend for 90 days the exclusive period within which to file a
Chapter 11 plan through January 2, 2018; and a corresponding
extension of the period during which the Debtors would maintain the
exclusive right to solicit votes on a plan.

The Debtors seek to extend the Exclusivity Periods to provide an
opportunity for more expeditious resolution and payment of claims
through confirmation of a consensual plan containing several
inter-related compromises.

On August 9, the Millbrook Trust, a minority owner of the Debtors,
filed a Motion to Designate Debtor-in-Possession Representative
arguing, in part, that the Petitioning Creditors should not be
charged with representing the Debtors-in-Possession.

Since the commencement of the Chapter 11 Cases, management of the
Debtors has been engaged in determining who should be representing
the Debtors: a Chapter 11 Trustee or another representative of the
Debtors. At this time, the Millbrook Trust has agreed to withdraw
its Motion to Designate.

However, the Debtors have been in the process of attempting to
resolve an internal management dispute to facilitate confirmation
of a plan and payments to creditors.  Specifically, the Debtors
have engaged in discussions with the parties in interest in this
case concerning resolution of various disputes and claims with a
view toward development of a consensual plan. The Debtors tell the
Court that the nature of the disputes present in this case requires
compromise because the alternative would be an expensive and drawn
out litigation that would last for several years.

Accordingly, the Debtors submit that the extension requested, will
provide them sufficient time to work with all parties in interest
to move forward with preparing and focusing their efforts on filing
a confirmable plan of reorganization or liquidation.

                      About INCA Refining

An involuntary Chapter 11 petition was filed against INCA Refining,
LLC and West Bank Land Company LLC (Bankr. E.D. La. Case No.
17-11182 and 17-11183) on May 9, 2017.  The petitioning creditors
were White Oak Strategic Master Fund, L.P., and related entities.

Pursuant to orders for relief, the Debtors are and have been
debtors-in-possession with control over administration of their
estates pursuant to 11 U.S.C. Sec. 1107.

The case is assigned to Judge Jerry A. Brown.

The White Oak Entities own the majority of the membership interests
in each of the Debtors, control the majority of managers of the
Board, and have creditor claims against each of the Debtors in
excess of $102 million secured by a third mortgage on the real
estate in St. James Parish, Louisiana.

Motions by the White Oak Entities to appoint a Chapter 11 trustee
in each case, after hearing on Aug. 2, 2017, were denied, and
orders denying those motions were entered in each case on Aug. 4,
2017.


INTERPACE DIAGNOSTICS: Stockholders Elect Two Directors
-------------------------------------------------------
Interpace Diagnostics Group, Inc., held its annual meeting of
stockholders on Sept. 14, 2017, at which the Company's
stockholders:

   (1) elected Joseph Keegan, Ph.D and Jack E. Stover as
       Class III members of the Board of Directors of the Company,
       who will serve for a term of three years;

   (2) voted to approve the compensation of the Company's named
       executive officers;

   (3) voted to conduct a non-binding advisory vote on a
       resolution to approve named executive officer compensation
       every three years;

   (4) approved an amendment to the Company's Amended and Restated
       2004 Stock Award and Incentive Plan to increase the maximum

       number of shares available for sale thereunder by 3,700,000

       and to approve certain recent option awards; and

   (5) ratified the appointment of BDO USA, LLP as the Company's
       independent registered public accounting firm for the
       fiscal year ending Dec. 31, 2017.

                    About Interpace Diagnostics

Headquartered in Parsippany, New Jersey, Interpace Diagnostics
Group, Inc., -- http://www.interpacediagnostics.com/-- is a fully
integrated commercial company that provides clinically useful
molecular diagnostic tests and pathology services for evaluating
risk of cancer by leveraging the latest technology in personalized
medicine for better patient diagnosis and management.  The Company
currently has three commercialized molecular tests; PancraGEN for
the diagnosis and prognosis of pancreatic cancer from pancreatic
cysts; ThyGenX, for the diagnosis of thyroid cancer from thyroid
nodules utilizing a next generation sequencing assay and ThyraMIR,
for the diagnosis of thyroid cancer from thyroid nodules utilizing
a proprietary gene expression assay.  Interpace's mission is to
provide personalized medicine through molecular diagnostics and
innovation to advance patient care based on rigorous science.

BDO USA, LLP, in Woodbridge, New Jersey, 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 continuing operations that raise substantial doubt
about its ability to continue as a going concern.

Interpace reported a net loss of $8.33 million on $13.08 million of
net revenue for the year ended Dec. 31, 2016, following a net loss
of $11.35 million on $9.43 million of net revenue for the year
ended Dec. 31, 2015.  For the fiscal year ended Dec. 31, 2016, the
Company had an operating loss of $6.4 million.  From Sept. 30,
2016, through Dec. 31, 2016, the Company provided working capital
by extending its payables primarily by not making timely payments
on current obligations and debt incurred prior to the sale of its
CSO business, entering into payment plans, negotiating termination
agreements on commitments that were not useful to its current
business and not paying certain severance obligations to terminated
employees.

"It is anticipated that we will require additional capital to fund
our operations.  There is no guarantee that additional capital will
be raised to fund our operations in 2017 and beyond, but we intend
to meet our capital needs by driving revenue growth, containing
costs as well as exploring other options," the Company stated in
its 2016 Annual Report.


ITHACALUX SARL: S&P Assigns 'B-' CCR, Outlook Stable
----------------------------------------------------
S&P Global Ratings assigned its 'B-' corporate credit rating to
Redwood City, Calif.-based Ithacalux S.a.r.l. The outlook is
stable.

S&P said, "At the same time, we affirmed our B- corporate credit
rating and 'B' rating on debt issuing subsidiary Informatica LLC's
senior secured debt. The '2' recovery rating is unchanged and
indicates our expectation for substantial recovery (70% to 90%;
rounded estimate: 75%) in the event of payment default. The outlook
is stable.

"Finally, we affirmed our 'CCC+' rating on Informatica's senior
unsecured debt. The '5' recovery rating is unchanged and indicates
our expectation for modest recovery (10% to 30%; rounded estimate:
15%) in the event of payment default.

"The rating reflects S&P Global Ratings' adjusted leverage of 10x,
which excludes management's adjustment for change in deferred
revenue, as well as Informatica's narrow focus on the data
integration market and the competitive operating environment. These
factors are partially offset by the company's leading market
positions and the increasing portion of revenue from recurring
sources, currently standing at two-thirds of the total.

"The stable outlook reflects our view that the current capital
structure is sustainable due to our expectation for meaningfully
positive FOCF and a good liquidity cushion, and therefore we
believe the risk of a downgrade to 'CCC+' is low.

"We believe an upgrade is unlikely over the next 12 months, but
over the longer term we could raise the rating if customers
continue to adopt the subscription pricing model, resulting in
consistent revenue growth and leverage sustained below 8x. We would
also need to be confident that the company intends to keep leverage
below this threshold through acquisitions and shareholder returns.
The company would need to grow EBITDA by almost 25% from current
levels or repay more than $500 million of debt to achieve this.

"We could lower the rating again if we come to view Informatica's
capital structure as unsustainable, which would likely occur if the
company sustains negative cash flow after debt service. However, we
view this as unlikely over the next 12 months given our expectation
for positive FOCF and adequate liquidity."


J.R. BOWLES: Taps Scott K. Perkins as Accountant
------------------------------------------------
J.R. Bowles Logging, LLC seeks approval from the U.S. Bankruptcy
Court for the Northern District of Alabama to hire an accountant.

The Debtor proposes to employ Scott K. Perkins & Company, CPA PC,
and pay the firm between $120 and $360 per hour for the services of
its accountants.  Non-accountants will be paid between $35 and $88
per hour while bookkeepers will charge $88 per hour.

The firm will receive a retainer in the amount of $5,000.

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

The firm can be reached through:

     Scott K. Perkins
     Scott K. Perkins & Company, CPA PC
     2211 5th Street North
     Columbus, MS 39705
     Office:  (662) 329-4444
     Mobile:  (662) 574-4856
     Fax: (662) 329-4433
     Email: scott.perkins@skpcpa.com

                 About J.R. Bowles Logging LLC

J.R. Bowles Logging, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ala. Case No. 17-71473) on August 18,
2017.  Newell & Holden LLC represents the Debtor as bankruptcy
counsel.


JACK COOPER: Suspends Filing of Reports with SEC
------------------------------------------------
Jack Cooper Holdings Corp. and its subsidiaries filed a Form 15
with the Securities and Exchange Commission notifying the
termination of registration of its 9.25% senior secured notes due
2020 and guarantees of 9.25% senior secured notes due 2020.
Following the filing of the Form 15, the Company no longer intends
to file reports with the SEC as a voluntary filer.

On May 11, 2016, the SEC declared effective the Registration
Statement on Form S-4 filed by Jack Cooper related to the issuance
of 9.25% Senior Secured Notes due 2020 and Guarantees of 9.25%
Senior Secured Notes due 2020 in exchange for notes originally
issued under Rule 144A on June 18, 2013, and Jan. 7, 2014.  The
Securities were governed by that certain indenture, dated as of
June 18, 2013, among the Company, as issuer, the subsidiary
guarantors party thereto and the Trustee and Collateral Agent.

As of the beginning of the Company's current fiscal year, and as of
Aug. 10, 2017, there were less than 300 holders of the 2020 Notes.
Since the beginning of the Company's current fiscal year, the
Company has continued filing reports with the SEC as a voluntary
filer.  On June 30, 2017, the Company, the guarantors party to the
Indenture and the Trustee executed a fourth supplemental indenture
to the Indenture.  The Supplemental Indenture removed substantially
all restrictive covenants, including the Company's financial
reporting obligations.  

                        About Jack Cooper

Headquartered in Kansas City, Missouri, Jack Cooper Holdings Corp.
-- http://www.jackcooper.com/-- is a specialty transportation and
other logistics provider.  The Company transported 3.7 million
finished vehicles in 2016 and 4.1 million in each of 2015 and
2014.

Jack Cooper reported a net loss of $33.27 million for the year
ended Dec. 31, 2016, a net loss of $69.91 million for the year
ended Dec. 31, 2015, and a net loss of $62.73 million for the year
ended Dec. 31, 2014.

As of March 31, 2017, Jack Cooper had $284.8 million in total
assets, $642.2 million in total liabilities, and a total
stockholders' deficit of $357.4 million.


JEFFERSON REGIONAL: S&P Alters 2011 Rev. Bonds Outlook to Negative
------------------------------------------------------------------
S&P Global Ratings revised its outlook to negative from stable and
affirmed its 'A' underlying rating (SPUR) on Jefferson County,
Ark.'s series 2011 fixed-rate revenue bonds issued for Jefferson
Regional Medical Center (JRMC).  "The negative outlook reflects our
view of management's plans to move forward with significant capital
spending on a large facility rebuild project and the associated new
debt issuance expected within the outlook period, which will likely
weaken JRMC's balance sheet metrics," said S&P Global Ratings
credit analyst Wendy Towber. "In addition the outlook revision
reflects our view of JRMC's operating losses through the first 11
months of fiscal 2017 and management's expectations that these
losses will continue into fiscal 2018," Ms. Towber added.

A lower rating is precluded at this time as the amount and type of
debt, as well as final issuance timing, is still to be determined.
Should management again postpone the capital project or decide not
to issue additional debt, the rating could nevertheless be
pressured by ongoing operating losses.

The hospital facilities are owned by Jefferson County and have been
leased to Jefferson Hospital Association (JHA) through 2066. JHA is
made up of JRMC, a 265-staffed-bed acute-care facility in Pine
Bluff, Ark. (about 45 miles southeast of Little Rock); a joint
venture with local surgeons (Jefferson Surgery Center) adjacent to
the medical center; a physician practice management organization
(Jefferson Management Service Inc.); and a property management
company (JHA Health Affiliates Inc.). In addition to the 265
acute-care beds, JRMC staffs 68 rehabilitation, psychiatric, and
skilled-nursing beds.


JLC DAYCARE: Hires Michael J. Henry as Chapter 11 Counsel
---------------------------------------------------------
JLC Daycare, Inc., seeks authorization from the U.S. Bankruptcy
Court for the Western District of Pennsylvania to employ Michael J.
Henry, Esq. as bankruptcy counsel.

The Debtor requires Mr. Henry to administer the bankruptcy estate.

The Debtor will compensate Mr. Henry at $300 per hour.

A retainer totaling $2,382 (plus the filing fee of $1,717.00) has
been paid by the Debtor.

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

Mr. Henry 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.

Michael J. Henry, Esq. may be reached at:

      Michael J. Henny, Esq.
      Suite 2828 Gulf Tower
      707 Grant Street
      Pittsburgh, PA 15219
      Tel: 412- 261-2640
      Email: m.henny@hennylaw.com

                       About JLC Daycare Inc.

JLC Daycare, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Pa. Case No. 17-21768) on April 27,
2017.  At the time of the filing, the Debtor estimated assets and
liabilities of less than $1 million.  The case is assigned to Judge
Thomas P. Agresti.


LARKIN EXCAVATING: Bidding Procedures Approved
----------------------------------------------
Judge Dale L. Somers the U.S. Bankruptcy Court for the District of
Kansas approved Larkin Excavating, Inc.'s bidding procedures in
connection with the sale of substantially all assets to Flat Land
Excavating, LLC, for $2,010,000, subject to overbid.  A hearing was
conducted on Sept. 14, 2017 in opposition to the Amended Motion.
The Court set Sept. 14, 2017 as the date on which the auction, if
any, should be conducted.  A copy of the Bidding Procedures is
available for free at:

     http://bankrupt.com/misc/Larkin_Excavating_107_Sales.pdf

                    About Larkin Excavating

Larkin Excavating, Inc. -- http://larkinexcavating.com/-- provides
construction services and operates throughout the United States.
It owns a shop and office building located at 13575 Gilman Road,
Lansing, Kansas, valued at $453,500; a vacant land in Eisenhower
Road, Leavenworth, with a value of $300,000; and a track of real
property, identified by Larkin as the rock quarry and landfill, in
Leavenworth County, valued at $400,000.

Larkin Excavating sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Kan. Case No. 17-20890) on May 17, 2017.
John Larkin, president, signed the petition.  

At the time of the filing, the Debtor disclosed $3.46 million in
assets and $6.38 million in liabilities.  

Judge Dale L. Somers presides over the case.

The Debtor is represented by Joanne B. Stutz, Esq., at Evans &
Mullinix, P.A.


LASTING IMPRESSIONS: Ford's Motions for Relief from Stay Denied
---------------------------------------------------------------
Ford Motor Credit Company, LLC, brought seven motions for relief
from stay to exercise its rights against trucks that are the
subject of a master lease agreement and separate supplement
agreements with the debtor, Lasting Impressions Landscape
Contractors, Inc.

The debtor opposes the motions, contending the transactions were
secured financing arrangements and not true leases.

After discovery, partial settlement, and trial, five leases remain
in dispute. The parties have agreed to bifurcate the dispute and
have the court first determine whether the transactions were
secured financing arrangements or leases.

Judge Thomas J. Catliota of the U.S. Bankruptcy Court for the
District of Maryland finds that the agreements constitute secured
financing arrangements. The court denies the motions for relief
from the automatic stay to the extent they are premised on the
debtor's failure to comply with 11 U.S.C. section 365(d)(5).

The court's review of the Master Lease and the Supplements leads to
the conclusion that Ford did not reserve a meaningful reversionary
interest. By not preserving a reversionary interest, Ford entered
into a security arrangement with the debtor, not a lease.

In particular, the court finds the line of cases holding that a
security agreement is created where a lessor will only receive the
residual value of the leased property at the end of the lease term
to be most compelling. At the termination of the lease, Ford will
receive only the Assumed Residual, regardless of whether the
vehicle is sold by the debtor, sold by Ford, or simply retained by
the debtor. If the vehicle is sold, any surplus above the Assumed
Residual must be passed to the debtor. If sold for less that the
Assumed Residual, the debtor must pay Ford the deficiency. If the
debtor retains the vehicle at the expiration of the lease, it must
pay Ford the Early Termination Value, which the court has
interpreted to mean the Assumed Residual, consistent with the
parties understanding. It is therefore apparent that Ford has
neither up-side right nor a down-side risk, and thus, has no
reversionary interest.

Considering all the facts and circumstances of the agreement, the
Master Lease and Supplements make clear that the transaction was
not "structured in such a way that the lessor has an objectively
reasonable economic expectation that the goods will come back to it
at the end of the lease term." Thus, "the lessor has no interest in
the economic value or remaining useful life of the goods, and
therefore the lessor transferred title to the goods, in substance
if not in form."

A full-text copy of Judge Catliota's Memorandum Decision dated
Sept. 15, 2017, is available at:

     http://bankrupt.com/misc/mdb15-24433-490.pdf

                  About Lasting Impressions

Lasting Impressions Landscape Contractors, Inc., sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. D. Md. Case No.
15-24433) on October 16, 2015, disclosing under $1 million in both
assets and liabilities. The Debtor is represented by John Douglas
Burns, Esq., at The Burns Law Firm, LLC.

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


LEXINGTON HOSPITALITY: Janee Has Authority to File Ch. 11 Petition
------------------------------------------------------------------
Judge Gregory R. Schaaf of the U.S. Bankruptcy Court for the
Eastern District Court of Kentucky addresses Creditor PCG Credit
Partners, LLC's Motion to Dismiss and Debtor's Limited Response to
PCG's Motion to Dismiss. The issue is whether Janee Hotel
Corporation, the Company Manager of Debtor Lexington Hospitality
Group, LLC, had authority to authorize LHG to seek chapter 11
relief.

Judge Schaaf finds that Janee, as Company Manager of LHG, had
authority to file a chapter 11 petition on behalf of LHG, thus
PCG's motion is denied.

The Court finds that PCG read too much into the Amended Operating
Agreement. Section 3.1(a) specifically vests broad authority in the
Company Manager "except as expressly provided otherwise in this
Agreement." Except for the unenforceable Bankruptcy Restrictions,
no other provision in the Amended Operating Agreement "expressly
provides" that the Company Manager does, or does not, have
authority to file bankruptcy.

Further, courts look to Kentucky law when an operating agreement is
silent, and the Kentucky Act supports a manager's authority to file
bankruptcy on the Company's behalf. The voting provisions of the
Kentucky Act also show the expansive nature of a manager's ability
to operate a company. A simple majority of managers is all that is
necessary to decide "any matter connected with the business
affairs" of the company, unless the articles of incorporation,
written operating agreement, or the Act state otherwise.

Filing bankruptcy may be outside the ordinary course, but it is a
business decision and is connected to the business affairs of the
Company. Thus, Janee had authority under the Amended Operating
Agreement and the Kentucky Act to file the petition for LHG.

PCG argues Janee was not the manager as of July 19, 2017, pursuant
to the Forbearance Agreement and Addendum No. 2. Janee had agreed
that it would transfer an additional 1% equity interest in LHG to
PCG if it failed to timely cure a default.

The argument Janee was not the Company Manager on the petition date
is not persuasive. The Forbearance Agreement and Addendum No. 2 are
not self-executing. It is undisputed that Janee did not take any
action to transfer management or control. PCG notified Janee of its
intent to take steps to remove Janee by the appointment of a
receiver and sought appointment of a receiver in state court, but
the process was interrupted by LHG's bankruptcy filing. Janee's
default and failure to act did not automatically divest Janee of is
status at the Company Manager.

A full-text copy of Judge Schaaf's Memorandum Opinion and Order
dated Sept. 15, 2017, is available at:

     http://bankrupt.com/misc/kyeb17-51568-85.pdf

                About Lexington Hospitality

Headquartered in Aurora, Illinois, Lexington Hospitality Group LLC
-- http://www.clarionhotellexingtonky.com/-- owns the Clarion
Hotel Conference Center South, a hotel located at 5532 Athens
Boonesboro Road Lexington, Kentucky, known as Clarion Hotel
Conference Center South.  The Hotel, located in the heart of the
bluegrass and 'Horse Capital of the World,' has 149 well-appointed
guest rooms, an indoor heated pool and hot tub, a seasonal outdoor
pool, a fitness center and an on-site restaurant and bar.

Lexington Hospitality filed for Chapter 11 bankruptcy protection
(Bankr. E.D. Ky. Case No. 17-51568) on Aug. 3, 2017, estimating its
assets and liabilities at between $1 million and $10 million each.
The petition was signed by Kenneth Moore/Janee Hotel Corporation,
manager.

Judge Gregory R. Schaaf presides over the case.  

Laura Day DelCotto, Esq., Jamie L. Harris, Esq., and Sara A.
Johnston, Esq., at Delcotto Law Group PLLC, serve as the Debtor's
bankruptcy counsel.


LIFESTAT AMBULANCE: Hires Steidl and Steinberg as Counsel
---------------------------------------------------------
Lifestat Ambulance Service, Inc., seeks authorization from the U.S.
Bankruptcy Court for the Western District of Pennsylvania to employ
Steidl and Steinberg, PC as Chapter 11 counsel.

The Debtor requires Steidl to administer the bankruptcy estate.

The Debtor will compensate Steidl at $300 per hour.

A retainer totaling $5,000.00 (plus the filing fee of $1,717.00)
has been paid by the Debtor.

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

Christopher M. Frye, Esq., at Steidl & Steinberg, PC, assured the
Court 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.

Steidl may be reached at:

     Christopher M. Frye, Esq.
     Steidl & Steinberg, PC
     2830 Gulf Tower
     707 Grant Street
     Pittsburgh, PA 15219
     Tel: 412- 391-8000
     E-mail: Chris.frye@steidl-steinberg.com

                   About Lifestat Ambulance Service, Inc.

Headquartered in Saltsburg, Pennsylvania, Lifestat Ambulance
Service, Inc., filed for Chapter 11 bankruptcy protection (Bankr.
W.D. Pa. Case No. 17-70646) on Aug. 31, 2017, estimating its assets
and liabilities at between $100,001 and $500,000.  Christopher M.
Frye, Esq., at Steidl & Steinberg, serves as the Debtor's
bankruptcy counsel.


M2 NGAGE: Changes Name to 'Troika Media Group, Inc.'
----------------------------------------------------
M2 nGage Group, Inc. changed its name to Troika Media Group, Inc.,
on July 6, 2017, and remains a Nevada corporation.  The name change
reflects the Company's merger with Troika Design Group, Inc., a
media branding and marketing innovations agency (now known as
Troika, Inc.) now a wholly owned subsidiary of the Company.  The
terms of the Merger were disclosed in the Company's Form 8-K filed
on June 20, 2017.

Pursuant to Articles of Merger filed with the Secretary of State of
Nevada on July 6, 2017, the Company's recently formed, wholly-owned
subsidiary, Troika Media Group, Inc., was merged with and into the
Company, which changed its name to Troika Media Group, Inc.
Shareholder approval was not required for this merger with a
wholly-owned subsidiary.

                  About Troika Media Group

Formerly known as M2 nGage Group, Inc., Troika Media Group, Inc. --
http://www.troika.tv/-- provides integrated branding and
advertising solutions with emerging technology, data and creativity
for global brands, transforming consumers into audiences and fans.

On July 6, 2017, M2 nGage Group, Inc. changed its name to Troika
Media Group, Inc., and remains a Nevada corporation.  The name
change reflects the Company's merger with Troika Design Group,
Inc., a media branding and marketing innovations agency (now known
as Troika, Inc.) now a wholly owned subsidiary of the Company.  

M2 nGage reported a net loss of $81.47 million for 2015 following a
net loss of $11.99 million for 2014.  As of Dec. 31, 2015, the
Company had $13.07 million in total assets, $42.08 million in total
liabilities, and a total deficit of $29 million.

RBSM LLP, in New York, issued a "going concern" qualification on
the consolidated financial statements for the year ended Dec. 31,
2015, citing that the Company has incurred recurring net losses,
used cash in operating activities, and had negative working
capital, which raise substantial doubt about its ability to
continue as a going concern.


MAC'S MARKET: Hires Bruce R. Zwang as Accountant
------------------------------------------------
Mac's Market, Inc., seeks authority from the U.S. Bankruptcy Court
for the District of Montana to employ Bruce R. Zwang, as accountant
to the Debtor.

Mac's Market requires Bruce R. Zwang to prepare the Debtor's
federal and state tax returns for the estate, and provide other
related services.

Bruce R. Zwang will be paid at the hourly rate of $100. The firm
will also be reimbursed for reasonable out-of-pocket expenses
incurred.

Bruce R. Zwang, CPA, 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.

Bruce R. Zwang can be reached at:

     Bruce R. Zwang
     519 California Ave
     Libby, MT 59923
     Tel: (406) 293-8326

                   About Mac's Market, Inc.

Mac's Market, Inc., filed a Chapter 11 bankruptcy petition (Bankr.
D. Mont. Case No. 17-60709) on July 19, 2017, disclosing under $1
million in both assets and liabilities. The Debtor is represented
by Edward A. Murphy, Esq., at Murphy Law Offices, PLLC.


MALINOWSKI FAMILY: Seeks to Hire Accountant and Realtor
-------------------------------------------------------
Malinowski Family Trust seeks authority from the U.S. Bankruptcy
Court for the Southern District of Texas to employ Benjiman Auila,
as accountant, and Mark Switzer, as realtor and auctioneer to the
Debtor.

Malinowski Family requires Benjiman Auila to provide accounting
services in the bankruptcy proceedings.

Malinowski Family requires Mark Switzer to market and sell the
Debtor's personal and real property.

Benjiman Auila will be paid at the hourly rate of $100. Mark
Switzer will be paid on commission basis.

Benjiman Auila, and Mark Switzer, assured the Court that the firm
is a "disinterested person" as the term is defined in Section
101(14) of the Bankruptcy Code and does not represent any interest
adverse to the Debtor and its estates.

The firms can be reached at:

     Benjiman Auila
     PO Box 1778
     Waller, TX 77484
     Tel: (817) 307-9550

          - and -

     Mark Switzer
     1036 S. FM 331
     Sealy, TX 77474
     Tel: (979) 885-2400

                   About Malinowski Family Trust

Malinowski Family Trust, filed a Chapter 11 bankruptcy petition
(Bankr. S.D. Tex. Case No. 17-35189) on September 1, 2017,
disclosing under $1 million in both assets and liabilities. The
Debtor is represented by Daniel C Keele, Esq., at Keele & Assoc.


MAMAMANCINI'S HOLDINGS: Buying Joseph Epstein for Debt
------------------------------------------------------
MamaMancini's Holdings, Inc., had signed a letter of intent to
acquire Joseph Epstein Food Enterprises, Inc., a manufacturer of
food products, which has been the sole manufacturer of the
Company's products since inception.  JEFE's assets were estimated
to be $2,928,825 as of July 31, 2017.  Under the agreed terms, no
cash would be exchanged between the parties.  JEFE is presently
owned by the chief executive officer and president of the Company,
who in the aggregate owns approximately 44% of the Company's common
stock.

The transaction had been under consideration by the Company's
independent Strategic Alternatives Committee of its Board for more
than a year.  The Company believes that the transaction on a pro-
forma basis reduces Cost of Goods Sold and is accretive to the
Company both in terms of Earnings Before Interest, Taxes,
Depreciation and Amortization, (a non-GAAP financial measure) and
Net Profit in the range of $1.5 to $2.0 million over the next 12
months.

The transaction locks-in increasing profits consistent with the
Company's growth plans, provides the Company with control over the
manufacturing of its primary products, simplifies organizational
processes and eliminates related-party transactions which
historically have contributed to investor confusion.

Under the terms of the Letter of Intent, the transaction would be
completed on a non-dilutive basis without any cash or stock passing
to the shareholders of JEFE.  The principal consideration for the
transaction would be the cancellation of approximately $2 million
of inter-company debt and the assumption of approximately $2.7
million of accrued expenses accounts payable and outstanding debt.

In considering the transaction, the Strategic Alternatives
Committee had obtained an independent professional outside
appraisal of JEFE on both a freestanding and combined basis.  On a
conservative basis, the Committee concluded that the value of JEFE
significantly exceeded the consideration the Company would pay
pursuant to the terms of the proposed transaction.  While the
transaction will increase Company debt and reduce net worth in the
short term, the Committee and the Board of Directors believed that
the benefits of this transaction significantly outweighed these
considerations and would bring meaningful value accretion to the
Company and its shareholders.

The Company intends to complete this transaction by Nov. 1, 2017,
and it is subject to the completion of due diligence (including the
receipt of JEFE audited financial statements for a two-year period)
and drafting and execution of a definitive merger agreement and
related transaction documents.

                     About MamaMancini's

MamaMancini's is a marketer and distributor of a line of beef
meatballs and turkey meatballs all with sauce, five cheese stuffed
beef and turkey meatballs all with sauce, original beef and turkey
meatloaves, chicken parmesan, stuffed peppers and other similar
Italian cuisine products.  The Company's sales have been growing on
a consistent basis as the Company expands its distribution channel,
which includes major retailers and distributors such as Costco,
Publix, Shop Rite, Jewel, Save Mart, Lucky's, Lunds and Byerlys,
SuperValu, Safeway, Albertsons, SpartanNash, Bashas, Whole Foods
Market, Hy-Vee, Shaw's, Kings, Roche Bros., Key Foods, Stop & Shop,
Giant, Giant Eagle, Foodtown, Randalls, Krogers, Shoppers, King
Kullen, Lowes, Central Market, Weis Markets, Ingles, Food City, The
Fresh Market, Sysco, Burris Foods, C&S, and Driscoll Foods.  The
Company sells a variety of its products on air and on line on QVC,
a direct to consumer marketer.

MamaMancini's reported a net loss available to common stockholders
of $494,061 on $18.04 million of sales for the year ended Jan. 31,
2017, compared to a net loss available to common stockholders of
$3.57 million on $12.60 million of sales for the year ended Jan.
31, 2016.  

As of April 30, 2017, MamaMancini's had $6.75 million in total
assets, $5.53 million in total liabilities and $1.21 million in
total stockholders' equity.


MAMAMANCINI'S HOLDINGS: Swings to 2ndQ Profit After Sales Hike
--------------------------------------------------------------
MamaMancini's Holdings, Inc., filed with the Securities and
Exchange Commission its quarterly report on Form 10-Q reporting net
income of $24,399 on $7.005 million of sales for the three months
ended July 31, 2017, compared to a net loss of $276,810 on $4.138
million of sales for the three months ended July 31, 2016.

The change in net loss between the three months ended July 31, 2017
and 2016, which was primarily attributable to an increase in sales
of 69%.

For the six months ended July 31, 2017, MamaMancini's reported net
income of $152,624 on $12.36 million of sales compared to a net
loss of $502,917 on $8.06 million of sales for the same period
during the prior year.

Deducting preferred dividends, net loss available to common
stockholders was $20,366 in the three months ended July 31, 2017,
compared with a net loss of $323,610 in the same period in 2016.
Accounting for preferred dividends, net loss available to common
stockholders was $91,565 for the six months ended July 31, 2017,
compared with $614,238.

As of July 31, 2017, MamaMancini's had $7.47 million in total
assets, $6.17 million in total liabilities and $1.29 million in
total stockholders' equity.

As of July 31, 2017, the Company had a working capital of $67,443
as compared to a working capital of $1,753,671 as of Jan. 31, 2017,
a decrease of $1,686,228.  The decrease in working capital is
primarily attributable to the reclassification of approximately
$1,400,000 of long term liabilities to short term liabilities
($2,000,000 of debt offset by $600,000 of debt reduction during the
period) and a $836,735 investment in fixed assets.

Net cash provided by (used in) operating activities for the six
months ended July 31, 2017, and 2016 was $388,605 and ($23,403),
respectively.  

Net cash used in all investing activities for the six months ended
July 31, 2017, was $863,735 as compared to $204,083 for the six
months ended July 31, 2016, respectively, to acquire new machinery
and equipment and leasehold improvements.  The Company's capital
expenditures primarily relate to continuous improvement to its
equipment and facilities in order to increase manufacturing
capacity, supporting its growth and continued commercialization of
its products.

Net cash provided by all financing activities for the six months
ended July 31, 2017, was $421,004 as compared to cash used by
financing activities of $(95,490) for the six months ended
July 31, 2016.  During the six months ended July 31, 2017, the
Company had net borrowings of $1,091,006 for transactions pursuant
to the line of credit.  These borrowings were offset by $70,002 and
$600,000 paid for repayments on a term loan and net payments of the
note payable to Manatuck Hill Partners, respectively. During the
six months ended July 31, 2016, the Company had net borrowings of
$144,810 for transactions pursuant to the line of credit.  These
increases were offset by $60,000 and $180,300 paid for repayments
on a term loan and net payments of promissory notes, respectively.

"Although the continued revenue growth coupled with improved gross
margins and control of expenses leads management to believe that it
is probable that the Company's cash resources will be sufficient to
meet our cash requirements through the second quarter of fiscal
year ended January 31, 2019, the Company may require additional
funding to finance the growth of its current and expected future
operations as well as to achieve its strategic objectives.  There
can be no assurance that financing will be available in amounts or
terms acceptable to the Company, if at all.  In that event, the
Company would be required to change its growth strategy and seek
funding on that basis, though there is no guarantee it will be able
to do so," the Company stated in the report.

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

                       https://is.gd/4z1Vgr

                       About MamaMancini's

MamaMancini's is a marketer and distributor of a line of beef
meatballs, turkey meatballs, and chicken meatballs all with sauce,
five cheese stuffed beef, turkey and chicken meatballs all with
sauce, original beef and turkey meatloaves and bacon gorgonzola
beef meatloaf, and other similar Italian cuisine products.  The
Company's sales have been growing on a consistent basis as the
Company expands its distribution channel, which includes major
retailers such as Costco, Publix, Shop Rite, Price Chopper, Jewel,
SaveMarts, Luckys, Lunds/Byerly's, SuperValu, Safeway, Albertsons,
Spartan Stores, Bashas, Whole Foods, Shaw's Supermarkets, Kings,
Roche Brothers, Key Foods, Stop-n-Shop, Giant Stores, Giant Eagle,
Food Town, Randalls, Kroger, Shoppers, Marsh's Supermarkets, King
Kullen, Lowes Stores, Central Markets, Weis Markets, Ingles, and
The Fresh Market.

MamaMancini's reported a net loss available to common stockholders
of $494,061 for the year ended Jan. 31, 2017, a net loss available
to common stockholders of $3.57 million for the year ended Jan. 31,
2016, and a net loss available to common stockholders of $4.06
million for the year ended Jan. 31, 2015.


MANUEL MEDIAVILLA: Hires Rodriguez-Binet Law as Notary Public
-------------------------------------------------------------
Manuel Mediavilla, Inc., seeks authorization from the U.S.
Bankruptcy Court for the District of Puerto Rico to employ
Rodriguez-Binet Law Offices as Notary Public.

The Debtor requires Rodriguez-Binet to assist the Debtor in the
preparation of all documents needed to obtain government permits
required for the segregation and grouping of portions of its real
estate properties located at Humacao, Puerto Rico, and the revision
of property documents for the property.

The Debtor will compensate Rodriguez-Binet at the rate of $125 per
hour plus any costs and expenses.

A retainer in the amount of $200 from fees and costs has been
required in this case and was paid by the Debtor.

Enid S. Rodriguez. Esq., from Rodriguez-Binet Law Offices, 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.

Rodriguez-Binet may be reached at:

      Enid S. Rodriguez. Esq.
      Rodriguez-Binet Law Offices
      1645 Adams Street Summit Hills
      San Juan, Puerto Rico 00920
      Tel: 787-793-4745
      E-mail: erb@rodriguezbinetlaw.com

                   About Manuel Mediavilla, Inc.

Manuel Mediavilla, Inc., aka Muebleria Mediavill, sought protection
under Chapter 11 of the Bankruptcy Code on April 11, 2013 (Bankr.
D.P.R., Case No. 13-02800).  The case is assigned to Judge Mildred
Caban Flores.

The Debtor's counsel is Carmen D. Conde Torres, Esq., at C. Conde &
Assoc., in San Juan, Puerto Rico.

The Debtor's scheduled assets is $2,191,098, while the scheduled
liabilities is $2,484,529.

The petition was signed by Manuel Mediavilla Garcia, president.


MARKS INC: Seeks to Hire Robert Lampl as Attorney
-------------------------------------------------
Marks, Inc., seeks authority from the U.S. Bankruptcy Court for the
Western District of Pennsylvania to employ the Law Office of Robert
Lampl, as bankruptcy counsel to the Debtor.

Marks, Inc. requires Robert O Lampl to:

   a. assist in the administration of the Debtor's Estate and to
      represent the Debtor on matters involving legal issues that
      are present or are likely to arise in the case;

   b. prepare any legal documentation on behalf of the Debtor, to
      review reports for legal sufficiency;

   c. furnish information on legal matters regarding legal
      actions and consequences; and

   d. provide all necessary legal services connected with Chapter
      11 proceedings including the prosecution and defense of any
      adversary proceedings.

Robert Lampl will be paid at these hourly rates:

     Robert O Lampl             $450
     John P. Lacher             $300
     David L. Fuchs             $375
     Ryan J. Cooney             $275
     Paralegal                  $150

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

Robert O Lampl, member of the Law Office of Robert Lampl, 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.

Robert Lampl can be reached at:

     Robert O Lampl, Esq.
     John P. Lacher, Esq.
     David L. Fuchs, Esq.
     Ryan J. Cooney, Esq.
     LAW OFFICE OF ROBERT LAMPL
     960 Penn Avenue, Suite 1200
     Pittsburgh, PA 15222
     Tel: (412) 392-0330
     Fax: (412) 392-0335
     E-mail: rlampl@lampllaw.com

                   About Marks, Inc.

Marks, Inc., filed a Chapter 11 bankruptcy petition (Bankr. W.D.
Pa. Case No. 17-23657) on September 11, 2017, disclosing under $1
million in both assets and liabilities.  The Debtor is represented
by Robert O Lampl, Esq., as counsel.


MATTAMY GROUP: S&P Rates New $450MM & C$200MM Sr. Unsec Notes 'BB'
------------------------------------------------------------------
S&P Global Ratings assigned its 'BB' issue-level rating and '3'
recovery rating to Mattamy Group Corp.'s proposed $450 million
senior unsecured notes due 2025 and C$200 million senior unsecured
notes due 2025. The '3' recovery rating indicates S&P's expectation
for meaningful (50%-70%; rounded estimate: 65%) recovery for
bondholders in the event of a payment default.

S&P expects that the company will use the proceeds from these
issuances to fund a cash tender offer for its existing 6.5% senior
unsecured notes due 2020 and 6.875% senior unsecured notes due
2020.

RATINGS LIST

  Mattamy Group Corp.
   Corporate Credit Rating          BB/Stable/--

  New Ratings

  Mattamy Group Corp.
   Senior Unsecured
    C$200M Notes Due 2025           BB
     Recovery Rating                3(65%)
    $450M Notes Due 2025            BB
     Recovery Rating                3(65%)


MEZCALS 86: Hires Michael L. Previto as Counsel
-----------------------------------------------
Mezcals 86 Rest Corp., seeks authorization from the U.S. Bankruptcy
Court for the Eastern District of New York to employ Michael L.
Previto, Esq., as Chapter 11 counsel.

The Debtor requires Previto to:

     a. advise the Debtor with respect to its power and duties as
Debtor in Possession in the operation and management of the
business and properties;

     b. attend meetings and negotiate with creditors and their
representatives, the Trustee and others;

     c. take all actions to protect the Debtor's estate, including
litigating on the Debtor's behalf and negotiating where
applicable;

     d. assist and present the Debtor in obtaining
Debtor-in-Possession financing;

     e. prepare a Chapter 11 plan or plans and disclosure
statements, and take any action to obtain confirmation of that
plan;

     f. represent the Debtor's interest in any sale of property or
assets;

     g. appear in Court to protect it's interests;

     h. perform all other legal services and provide such advice as
in necessary to assist the Debtor in this endeavor.

The Debtor advanced the sum of $2,000 to Previto for costs and
hourly billings.

Previto received a retainer of $2,500.

Michael L. Previto, Esq., 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.

Previto may be reached at:

     Michael L. Previto, Esq.
     156 Canal Road
     Coram, NY 11727
     Tel: 631-379-0837

                    About Mezcals 86 Rest Corp.

Mezcals 86 Rest Corp. filed a Chapter 11 bankruptcy petition
(Bankr. E.D.N.Y. Case No. 17-43522) on July 7, 2017. Michael L.
Previto, Esq., serves as bankruptcy counsel.

The Debtor's assets and liabilities are both below $1 million.


MIDWEST FARM: Wants to Use Additional $12,112 Cash By Sept. 12
--------------------------------------------------------------
Midwest Farm, L.L.C., seeks authorization from the U.S. Bankruptcy
Court for the District of South Dakota to use cash collateral of an
additional $12,112 in the operation of its business.

The Debtor has a repair on a combine that has arisen that needs to
be fixed immediately so that the Debtor can harvest.  The Debtor
did not initially have said repair built into its approved cash
flow.  The repair is essential to the proper operation of the
combine.  The clip broke off the rotar transmission and the combine
now only has second gear so this repair needs to be done before
fall harvest, which starts in approximately a week.  The Debtor
will have to pay for the repair, which is expected to cost
approximately $2,500 to $6,000 depending on if the warranty covers
it; otherwise, the total cost to repair it will be $12,112 so the
Debtor is requesting that repairs and maintenance be increased from
$2,500, which was initially approved, to $14,612 to cover this
expense.  That is the only change to September's revised cash
collateral request.

The Debtor revised its September cash collateral request and now
the Debtor proposes to use an additional $12,112 to maintain the
operation of its business for the time period Sept. 1, 2017,
through Sept. 30, 2017.  The Debtor requests preliminary
authorization to use $12,112 in cash collateral by Sept. 12, 2017.
The cash collateral proposed to be used includes post-petition
proceeds from equipment rental and any funds issued under the
warranty with CNH.

Plains Commerce Bank holds a first prepetition security interest
through an agricultural business blanket lien, a first prepetition
security interest in the prepetition proceeds the Debtor earns from
its farming operation, and a first prepetition mortgage position on
real estate used in the Debtor's operation.

Because of the urgency of this necessary repair, the Debtor was not
able to make prior contact with the secured creditor or its
attorneys of record regarding the preliminary authorization of cash
use, so the secured creditor to this date neither refuses nor
agrees to the use of cash collateral proposed.

The Debtor requests preliminary authorization to use $12,112 in
cash collateral by Sept. 12, 2017, when Debtor must pay for this
repair so that the Debtor can timely harvest.  The Debtor must be
able to pay these expenses to maintain its operation.  

The Debtor says these funds are crucial to maintain operations
uninterrupted.  The Debtor is requesting preliminary authorization
to pay this repair so that the Debtor can avoid a delay in
harvesting, which is detrimental to its operation.

As adequate protection, the Debtor proposes to grant Plains
Commerce Bank replacement liens, excluding any lien on the 2017
crops, crop products and proceeds, crop insurances, and government
program proceeds or payments, in the same form and priority it held
prepetition for the time periods requested for the use of cash
collateral to the extent the collateral is used.  The Debtor grants
Plains Commerce Bank the right to inspect the collateral, upon
reasonable notice, and the Debtor agrees to keep the collateral
insured and to maintain the collateral in its present condition,
ordinary wear and tear accepted.  Plains Commerce Bank is also
adequately protected based upon a large equity cushion on all
assets, which Plains Commerce Bank is vastly oversecured by
approximately $3 million with its position.

The Debtor requests preliminary authorization to use cash
collateral of an additional $12,112 by Sept. 12, 2017, in the
operation of its business.

If any party objects to the cash collateral use, the Debtor
requests a hearing on the preliminary use on or before Sept. 12,
2017.

A copy of the Debtor's Motion is available at:

            http://bankrupt.com/misc/sdb17-40091-157.pdf

As reported by the Troubled Company Reporter on May 26, 2017, the
Court has earlier entered an order authorizing the Debtor to use
cash collateral from June 1, 2017, through Sept. 30, 2017.  The
Debtor is authorized to use Plains Commerce Bank's cash collateral
for the expenses set forth on the budget, but not to exceed the
budgeted amounts: (a) $22,000 by June 1, 2017; (b) $66,399 by July
1, 2017; (c) $16,600 by August 1, 2017; and (d) $12,500 by Sept. 1,
2017.

                      About Midwest Farm

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 filed a Chapter 11 petition (Bankr. D. S.D. Case No.
17-40091) on March 24, 2017.  At the time of filing, the Debtor
disclosed $9.69 million in total assets and $6.66 million in total
liabilities.

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.  Kathy Meland is the
Debtor's agricultural financial consultant.


MIDWEST FARM: Wants to Use Cash Collateral Through Jan. 31
----------------------------------------------------------
Midwest Farm, L.L.C., asks for authorization from the U.S.
Bankruptcy Court for the District of South Dakota to use cash
collateral from Oct. 1, 2017, through Jan. 31, 2018.

Debtor proposes to use a total of $1,515,527 to maintain the
operation of its business for the time period Oct. 1 through Jan.
31.  The Debtor requests final authorization to use a total of
$1,515,527 in cash collateral.  The Debtor will need to have
$997,671 of these funds by Oct. 1, 2017; an additional $236,785 by
Nov. 1, 2017; an additional $234,000 by Dec. 1, 2017; and an
additional $47,071 by Jan. 1, 2018, or shortly thereafter.  These
funds are crucial to maintain operations uninterrupted.

The cash collateral proposed to be used includes postpetition
proceeds from the sale of the Debtor's 2017 grain, postpetition
2017 farm program payments, and post-petition funds from the
Debtor's custom work and other funds received.  Plains Commerce
Bank holds a first prepetition security interest through an
agricultural business blanket lien, a first prepetition security
interest in the prepetition proceeds the Debtor earns from its
farming operation, and a first prepetition mortgage position on
real estate used in the Debtor's operation.  However, Plains
Commerce Bank does not hold a lien on the Debtor's 2017 crops, crop
products and proceeds from the Debtor's 2017 crops, insurance on
the Debtor's 2017 crops, and government program proceeds or
payments regarding the Debtor's 2017 crops.  Therefore, the only
use of collateral of Plains Commerce Bank being requested is as it
relates to the Debtor's custom work income disclosed.

Bill Landsman holds a first postpetition security interest and PHI
Financial Services, Inc., holds a second postpetition security
interest, both as approved by the Court, in the Debtor's 2017
crops, crop products and proceeds from the Debtor's 2017 crops,
insurance on the Debtor's 2017 crops, and government program
payments or proceeds regarding Debtor's 2017 crops.  Neither
secured creditor will be impaired by this request because they will
both be paid in full from the Debtor's 2017 crop proceeds.

The Debtor will continue to run and operate in the ordinary course
of business.  The secured creditor to this date neither refuses nor
agrees to the use of cash collateral.

As adequate protection, the Debtor proposes to grant Plains
Commerce Bank replacement liens, excluding any lien on the 2017
crops, crop products and proceeds, crop insurances, and government
program proceeds or payments, in the same form and priority it held
prepetition for the time periods requested for the use of cash
collateral solely to the extent collateral is used.  Furthermore,
the Debtor grants Plains Commerce Bank the right to inspect the
collateral, upon reasonable notice, and the Debtor agrees to keep
the collateral insured and to maintain the collateral in its
present condition, ordinary wear and tear accepted.  Plains
Commerce Bank is also adequately protected based upon a large
equity cushion on all assets, which Plains Commerce Bank is vastly
oversecured by approximately $3 million with its position.

If any party objects to the cash collateral use, the Debtor
requests a hearing on or before Sept. 29, 2017 (but not on Sept.
28, 2017, as the Debtor's counsel is not available because she will
be presenting at a seminar that day); and for other and further
relief as appropriate in the premises.

A copy of the Debtor's Motion is available at:

          http://bankrupt.com/misc/sdb17-40091-159.pdf

As reported by the Troubled Company Reporter on May 26, 2017, the
Court earlier entered an order authorizing the Debtor to use cash
collateral from June 1, 2017, through Sept. 30, 2017.  The Debtor
is authorized to use Plains Commerce Bank's cash collateral for the
expenses set forth on the budget, but not to exceed the budgeted
amounts: (a) $22,000 by June 1, 2017; (b) $66,399 by July 1, 2017;
(c) $16,600 by Aug. 1, 2017; and (d) $12,500 by Sept. 1, 2017.

                      About Midwest Farm

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 filed a Chapter 11 petition (Bankr. D. S.D. Case No.
17-40091) on March 24, 2017.  At the time of filing, the Debtor
disclosed $9.69 million in total assets and $6.66 million in total
liabilities.

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.  Kathy Meland is the
Debtor's agricultural financial consultant.


MISSIONARY ASSEMBLY: Cash Use Through Sept. 20 Approved
-------------------------------------------------------
The Hon. Elizabeth D. Katz of the U.S. Bankruptcy Court for the
District of Massachusetts has authorized Missionary Assembly of God
of Marlborough Inc. to use cash collateral through Sept. 20, 2017.
A hearing to consider the cash collateral use will be held on Sept.
20, 2017.  The Debtor is ordered to file a further revised budget
on or before Sept. 18, 2017.  A copy of the Order is available at:

           http://bankrupt.com/misc/mab17-41182-85.pdf

As reported by the Troubled Company Reporter on July 31, 2017, the
Debtor filed a motion seeking permission from the U.S. Bankruptcy
Court for the District of Massachusetts to use cash collateral of
its mortgage creditor and to provide adequate protection payments
in the amount of $2,000 per month to the secured party.

                  About Missionary Assembly of
                    God of Marlborough Inc.

Missionary Assembly of God of Marlborough Inc. is a religious
corporation as defined by Massachusetts law, and a Sec. 501(c)(3)
charitable organization that operates as church for Christian
fellowship.  Its financial problems stem in part from a decline in
attendance, but mostly from the fact that the mortgage on the
property was a short-term, balloon mortgage which came due.

Missionary Assembly of God filed a Chapter 11 bankruptcy petition
(Bankr. D. Mass. Case No. 17-41182) on June 28, 2017, estimating
under $50,000 in both assets and liabilities.

The Hon. Elizabeth D. Katz presides over the case.  

The Debtor hired David G. Baker, Esq., at the Law Office of David
G. Baker, as counsel.


MPH2 LLC: Seeks to Hire Bobby F. Jackson as Accountant
------------------------------------------------------
MPH2, LLC seeks approval from the U.S. Bankruptcy Court for the
Southern District of Alabama to hire an accountant.

The Debtor proposes to employ Bobby F. Jackson LLC to prepare its
tax returns and provide other accounting services.  The firm's
standard hourly rate is $150.

Bobby Jackson, owner, disclosed in a court filing that his firm has
no connection with the Debtor's creditors.

The firm can be reached through:

     Bobby F. Jackson
     Bobby F. Jackson LLC
     P.O. Box 495
     1203 N. Mulberry Avenue
     Butler, AL 36904
     Phone: 205-459-2896
     Fax: 205-459-4457
     Email: bobbyjackson@tds.net

The Debtor is represented by:

     Alexandra K. Garrett, Esq.
     Silver, Voit & Thompson
     4317-A Midmost Drive
     Mobile, AL 36609
     Phone: (251) 343-0800
     Email: agarrett@silvervoit.com

                         About MPH2 LLC

MPH2, LLC sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. S.D. Ala. Case No. 17-03319) on September 1, 2017.  Erwin
Agnew Hall, managing member, signed the petition.

At the time of the filing, the Debtor disclosed that it had
estimated assets of less than $50,000 and liabilities of less than
$500,000.

Silver, Voit & Thompson represents the Debtor as bankruptcy
counsel.


MWI HOLDINGS: S&P Affirms 'B' Corp. Credit Rating, Outlook Stable
-----------------------------------------------------------------
Helix Acquisition Holdings Inc. and its wholly owned subsidiary MWI
Holdings Inc. are being bought by financial sponsor American
Securities. As part of the transaction, Helix will issue
approximately $520 million in debt under new credit facilities and
repay the current facilities
issued under MWI Holdings.

S&P Global Ratings is thus affirming its 'B' corporate credit
rating on MWI Holdings Inc. The outlook is stable. S&P also
assigned its 'B' corporate credit rating to parent company Helix
Acquisition Holdings Inc. The outlook is stable.

S&P said, "At the same time, we assigned our 'B' issue-level and
'3' recovery ratings to Helix's and ASP MWI Merger Sub, Inc.'s
proposed first-lien credit facilities, including the $70 million
revolver and $385 million first lien term loan. The '3' recovery
rating indicates our expectation of meaningful (50%-70%; rounded
estimate: 50%) recovery in the event of default.

"In addition, we assigned our 'CCC+' issue-level and '6' recovery
ratings to Helix's and ASP MWI Merger Sub, Inc.'s proposed $120
million second-lien term loan. The '6' recovery rating indicates
our expectation of negligible (0%-10%; rounded estimate: 0%)
recovery in the event of default.

"We will withdraw the ratings on MWI's existing credit facilities
at the close of the transaction.

"The rating affirmation reflects the incremental debt Helix is
adding under the refinancing, and our expectations that increased
sales volumes and an improved cost structure will support good cash
flow generation and deleveraging. We project the company to end
fiscal 2018 with adjusted debt to EBITDA of between 6.5x and 7x but
improve to the 6x-6.5x area by fiscal 2019. Helix Acquisition
Holdings, Inc. is the issuer of the new debt and will operate
through its subsidiaries, primarily MWI.

"S&P Global Ratings' stable outlook reflects our expectation that
modest revenue growth and good EBITDA margins of around 20% will
lead to some improvement in Helix's credit measures, specifically a
decline in debt to EBITDA to under 6.75x by the end of fiscal 2018
and further improvement in fiscal 2019.

"We could lower the rating if demand for some of Helix's key
products falls, resulting in declining revenue and margin
contraction that leads to our projected leverage remaining above
6.5x for a sustained period. We could also lower the ratings if the
company doesn't generate positive free cash flow for a sustained
period, leading to potential thinning of its covenant cushion.

"Although unlikely in the next 12 months, given the company's high
debt leverage, we would consider raising the rating if Helix
improves its credit measures so that its leverage is less than 5x
and we believe the sponsor's financial policy would support lower
leverage on a sustained basis."


NCL CORP: Moody's Hikes Corporate Family Rating to Ba2
------------------------------------------------------
Moody's Investors Service upgraded the ratings of NCL Corporation
Ltd., including its Corporate Family Rating to Ba2 from Ba3,
Probability of Default Rating to Ba2-PD from Ba3-PD, and senior
unsecured rating to B1 from B2. At the same time, Moody's affirmed
NCL's senior secured bank credit facility at Ba2, affirmed its
SGL-2 Speculative Grade Liquidity rating, and assigned a stable
rating outlook.

"The rating upgrade reflects Moody's view that NCL will be able to
lower its leverage to below 4.5x on a sustained basis through
earnings growth and absolute debt repayment," stated Peter
Trombetta, an analyst at Moody's. "NCL's proposed refinancing
transaction, which uses approximately $180 million of cash and
pre-payable debt to replace long term notes is an indication that
the company will follow through with its plan to maintain leverage
of between 3.0x and 4.0x over the long term," added Trombetta.

NCL is proposing to refinance its $600 million 4.625% senior
unsecured notes due 2020 using approximately $180 million of cash,
a new $375 million term loan B, and a $67 million draw under its
revolver. If the transaction closes as proposed it will reduce the
company's interest burden by almost $15 million annually, and
increase the amount of pre-payable debt in its capital structure.
NCL is also planning on increasing the commitment under its
revolver that expires in 2021 by $125 million to a total commitment
of $875 million.

Upgrades:

Issuer: NCL Corporation Ltd.

-- Probability of Default Rating, Upgraded to Ba2-PD from Ba3-PD

-- Corporate Family Rating, Upgraded to Ba2 from Ba3

-- Senior Unsecured Regular Bond/Debenture, Upgraded to B1 from
    B2

Assignments:

Issuer: NCL Corporation Ltd.

-- Senior Secured Bank Credit Facility, Assigned Ba2(LGD3)

Outlook Actions:

Issuer: NCL Corporation Ltd.

-- Outlook, Changed To Stable From Positive

Affirmations:

Issuer: NCL Corporation Ltd.

-- Speculative Grade Liquidity Rating, Affirmed SGL-2

-- Senior Secured Bank Credit Facility, Affirmed Ba2

RATINGS RATIONALE

NCL's Ba2 Corporate Family Rating reflects its market position as
the third largest ocean cruise line worldwide. NCL's rating also
acknowledges it's well-known brand names -- Norwegian Cruise Line,
Oceania Cruises, and Regent Seven Seas Cruises -- and the young age
of its fleet which enables the company to compete against larger
rivals across all its price points. The rating is supported by
Moody's expectation that NCL's leverage will improve to about 4.0x
by the end of 2017, and be sustained at that level over the long
term. Moody's believes the cruise industry will continue to benefit
from favorable demographics and the value proposition of a cruise
vacation which supports the continued penetration of the vacation
market by cruise operators which supports NCL's future earnings
growth. In addition, while industry wide capacity will increase,
capacity expansion will remain at a rational level as a result of
supply constraints.

The ratings also reflect the high seasonality and capital intensive
nature of the cruise industry in general, and its exposure to
economic and industry cycles. Although the cruise companies have a
long history of growing demand, demand is subject to economic and
industry cycles.

Lastly, Moody's ratings have reflected NCL's historically
aggressive financial policy which includes financing largely with
debt the 2014 acquisition of Prestige and debt financed share
repurchases. NCL has recently publicly stated its goal of
maintaining debt/EBITDA of the low end of its 3.0x to 4.0x target.
Moody's notes that the ownership levels of affiliates of Apollo
Global Management (13%) and Genting HK (8%) have reached a point
where NCL has the ability to dictate its own financial policy going
forward. NCL's ratings reflect Moody's expectation that the company
will not materially increase debt to fund share repurchases,
dividends, or other shareholder friendly activities that will cause
it to exceed its target leverage for an extended period.

The stable rating outlook reflects Moody's expectations that NCL
will continue to reduce its outstanding debt above and beyond
required amortization, and maintain a prudent financial policy
which will enable the company to maintain net debt/EBITDA of
between 3.0x and 4.0x.

In accordance with Moody's Loss Given Default Methodology, NCL's
senior secured debt is rated Ba2, the same as the Corporate Family
Rating -- as it makes up a preponderance of the company's capital
structure. The company's senior unsecured rating of B1, two notches
below the Corporate Family Rating, reflect the material amount of
secured debt ahead of it in the capital structure.

NCL's ratings could be upgraded if the company can maintain
debt/EBITDA below 3.5x and EBITA/interest expense above 5.0x. A
ratings upgrade would also require a financial policy that supports
credit metrics remaining at these levels. Ratings could be
downgraded if debt/EBITDA were to exceed 4.5x and EBITA/interest
expense decreased below 3.0x.

NCL Corporation Ltd., headquartered in Miami, FL, is a wholly owned
subsidiary of Norwegian Cruise Line Holdings, Ltd. Norwegian
operates 25 cruise ships with approximately 50,400 berths under
three brand names; Norwegian Cruise Line, Oceania Cruises, and
Regent Seven Seas Cruises. Genting HK and affiliates of Apollo
Management own approximately 21% of the company. Net revenues are
about $3.9 billion.

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


NEONODE INC: Will Raise $9.75 Million in Private Placement
----------------------------------------------------------
Neonode Inc. has entered into definitive agreements with accredited
investors for the private placement of $9.75 million of Neonode's
common stock and warrants.

Pursuant to the terms of the non-brokered private placement,
Neonode has agreed to sell an aggregate of 9,750,000 shares of
common stock at a price of $1.00 per share.  A majority of the
purchasers will be new investors in Neonode.  The proceeds from the
private placement are anticipated to be used to repay $1.8 million
in short-term debt and for general corporate purposes including
business development.

In connection with the private placement, a majority of the
purchasers will be entitled to designate two independent directors
to join Neonode's Board of Directors.

Additionally, Neonode will issue warrants to purchase an aggregate
of 3,250,000 shares of common stock at an exercise price of $2.00
per share that will expire three years from the date of issuance
and are non-exercisable during the initial year.  The warrants also
may not be exercised unless Neonode has sufficient authorized
shares of common stock.  If the warrants are fully exercised,
Neonode will receive an additional $6.5 million.

There are no registration rights associated with the securities to
be issued and sold in the private placement.

The closing of the private placement offering is subject to the
satisfaction of customary closing conditions.

The securities sold in the private placement have not been
registered under the Securities Act of 1933, as amended, or state
securities laws and may not be offered or sold in the United States
absent registration with the Securities and Exchange Commission
(SEC) or an applicable exemption from such registration
requirements.

                        About Neonode

Neonode Inc. (NASDAQ: NEON) -- http://www.neonode.com/-- develops
and licenses optical interactive sensing technologies.  Neonode's
patented optical interactive sensing technology is developed for a
wide range of devices like automotive systems, printers, PC
devices, monitors, mobile phones, tablets and e-readers.  Neonode,
formerly known as SBE, Inc., was incorporated in the State of
Delaware on Sept. 4, 1997.  SBE's name was changed to Neonode Inc.
upon the completion of a merger on Aug. 10, 2007, between SBE and
the parent company of Neonode AB, a company founded in February
2004 and incorporated in Sweden.  As a result of the merger, the
business and operations of Neonode AB became the primary business
and operations of Neonode Inc.  The Company's principal executive
office is located in Stockholm, Sweden.  Its office in the United
States is located in San Jose, California.

Neonode incurred a net loss attributable to the Company of $5.29
million for the year ended Dec. 31, 2016, a net loss attributable
to the Company of $7.82 million for the year ended Dec. 31, 2015,
and a net loss attributable to the Company of $14.23 million for
the year ended Dec. 31, 2014.

As of June 30, 2017, Neonode had $10.80 million in total assets,
$8.56 million in total liabilities and $2.23 million in total
stockholders' equity.

The Company has incurred significant operating losses and negative
cash flows from operations since its inception.  The Company
incurred net losses of approximately $1.0 million and $1.3 million
and $1.9 million and $2.7 million for the three and six months
ended June 30, 2017 and 2016, respectively, and had an accumulated
deficit of approximately $180.9 million and $179.0 million as of
June 30, 2017 and Dec. 31, 2016, respectively.  In addition,
operating activities used cash of approximately $3.0 million and
$2.1 million for the six months ended June 30, 2017 and 2016,
respectively.


NEOVASC INC: Incurs $5.34 Million Net Loss in Second Quarter
------------------------------------------------------------
Neovasc Inc. filed with the Securities and Exchange Commission its
quarterly report on Form 6-K reporting a net loss of US$5.34
million on US$1.30 million of revenue for the three months ended
June 30, 2017, compared to a net loss of US$83.69 million on
US$1.71 million of revenue for the three months ended June 30,
2016.

For the six months ended June 30, 2017, Neovasc recorded a net loss
of US$13.18 million on US$2.78 million of revenue compared to a net
loss of US$94.57 million on US$3.71 million of revenue for the six
months ended June 30, 2016.

As of June 30, 2017, Neovasc had US$86.87 million in total assets,
US$114.40 million in total liabilities and a total deficit of
US$27.52 million.

The Company said it continues to focus its business away from its
traditional revenue streams towards development and
commercialization of its own products, the Reducer and the Tiara.
Sales of the Reducer for the three months ended June 30, 2017 were
US$247,555, compared to US$246,122 for the same period in 2016,
representing an increase of 1%.

"For both the Tiara and Reducer, the quarter saw consistent
progress across North America and Europe," commented Neovasc CEO,
Alexei Marko.  "As we get closer to key decisions from the U.S.
Court of Appeals, our regulatory and commercial teams are gaining
momentum from both the clinical and commercial results our
innovative cardiovascular products are producing."

During the three months ended June 30, 2017 there was an
overstocking of the Reducer at certain distributors in Europe and
as a result quarterly purchases were not made by those
distributors.  The Company is closely monitoring Reducer revenue
growth and may see some volatility on a quarterly basis due to
distributor purchase patterns.  The Company continues to see a
significant increase in the underlying implant rate year over year.
The continued success of the commercialization of the Reducer will
be dependent on the amount of internal resources allocated to the
product, obtaining appropriate reimbursement codes in various
territories and correctly managing the referrals process.

Contract manufacturing revenues for the three months ended June 30,
2017, were US$152,717, compared to US$240,837 for the same period
in 2016, representing a decrease of 37%.  The decrease in revenue
for the three months ended March 31, 2017 compared to the same
period in 2016 is primarily due to the loss of Boston Scientific
Corporation ("Boston Scientific") as a customer.  In December 2016,
the Company entered into an agreement for Boston Scientific to
acquire the Company's advanced biologic tissue capabilities and
certain manufacturing assets in exchange for a 15% equity
investment in Neovasc, for a total of US$75 million in cash. Under
the terms of the approximate $68 million asset purchase agreement
the Company has been granted a license to the purchased trade
secrets and know-how and access to the sold facilities to allow it
to continue its tissue and valve assembly activities for its
remaining customers, and continue its own tissue-related programs,
including advancing the Tiara through its clinical and regulatory
pathways.  The Company believes that going forward contract
manufacturing revenues will be derived from a smaller customer base
as the transcatheter aortic valve market matures.

Revenues from consulting services for the three months ended June
30, 2017 were US$904,864, compared to US$1,223,973 for the same
period in 2016, representing a decrease of 26%.  The loss is
indicative of the trend the Company is seeing in consulting service
revenue.  The Company anticipates that its consulting services
revenue will decline in the long-term as its consulting customers
continue to transition to becoming contract manufacturing customers
or cease to be customers at all.

Total expenses for the three months ended June 30, 2017 were
US$6,728,381, compared to US$13,313,333 for the same period in
2016, representing a decrease of US$6,584,952 or 49%.  The decrease
in total expenses for the three months ended June 30, 2017 compared
to the same period in 2016 reflects a US$5,173,905 reduction in
general and administrative expenses (of which US$5,184,935 relates
to a decrease in litigation expenses) and a US$1,454,255 decrease
in product development and clinical trial expenses to advance the
Tiara and the Reducer development programs.

Selling expenses for the three months ended June 30, 2017 were
US$224,382, compared to US$181,174 for the same period in 2016,
representing an increase of US$43,208, or 24%.  The increase in
selling expenses for the three months ended June 30, 2017 compared
to the same period in 2016 reflects an increase in costs incurred
for commercialization activities related to the Reducer.  The
Company continues to minimize its selling expenses in the light of
ongoing litigation costs and the impact of litigation on the
Company.

General and administrative expenses for the three months ended June
30, 2017 were US$2,253,219, compared to US$7,427,124 for the same
period in 2016, representing a decrease of US$5,173,905 or 70%.
The decrease in general and administrative expenses for the three
months ended June 30, 2017 compared to the same period in 2016 can
be substantially explained by a US$5,184,935 decrease in litigation
expenses.

Product development and clinical trial expenses for the three
months ended June 30, 2017 were US$4,250,780, compared to
US$5,705,035 for the same period in 2016, representing a decrease
of US$1,454,255 or 25%.  The decrease in product development and
clinical trial expenses for the three months ended June 30, 2017
was due to a US$840,671 decrease in other expenses as the Company
focused on clinical activities and slowed product development
activities to preserve cash resources.

Neovasc finances its operations and capital expenditures with cash
generated from operations and equity financings.  As at June 30,
2017 the Company had cash and cash equivalents of US$11,580,940
compared to cash and cash equivalents of US$22,954,571 as of Dec.
31, 2016.  The Company's working capital deficit is US$29,777,487
as at June 30, 2017 compared to a working capital deficit of
US$17,497,931 as at Dec. 31, 2016.  The Company said that unless it
is successful in an appeal of the verdict in the litigation with
CardiAQ, or otherwise is successful in reducing the amount of the
approximate $112 million damages award to an amount less than the
$70 million held in escrow, the Company will require significant
additional financing in order to pay the damages and to continue to
operate its business.  There can be no assurance that such
financing will be available on favorable terms, or at all.

Cash used in operating activities for the three months ended June
30, 2017, was US$3,892,764, compared to US$11,049,955 for the same
period in 2016.  For the three months ended June 30, 2017,
operating expenses were US$4,686,615, compared to US$12,870,083 for
the same period in 2016, a decrease of US$8,183,468.  This can
substantially be explained by a decrease in litigation expenses of
US$5,184,935.

Net cash applied to investing activities for the three months ended
June 30, 2017, was US$229,265 compared to US$225,951 in 2016.  In
2017, the Company invested in lease hold improvements for its new
facility to replace the facilities sold to Boston Scientific in
2016.

Net cash provided by financing activities for the three months
ended June 30, 2017, was US$206,924, compared to US$26,698 for the
same period in 2016 from the proceeds of options.

The majority of the revenue and expenses of the Company are
incurred in the parent and in one of its subsidiaries, Neovasc
Medical Inc., both of which are Canadian companies.  There were no
significant restrictions on the transfer of funds between these
entities and during the three months ended June 30, 2017 and 2016
the Company had no complications in transferring funds to and from
its subsidiaries in Israel and the United States.

The Company is exposed to foreign currency fluctuations on
US$1,999,477 of its cash and cash equivalents held in U.S. dollars
and Euros.

The Company said it may be faced with significant monetary damages
in the litigation with CardiAQ that could exceed its resources
and/or the loss of intellectual property rights that could have a
material adverse effect on the Company and its financial condition.
These circumstances indicate the existence of material uncertainty
and cast substantial doubt about the Company's ability to continue
as a going concern.

As at Aug. 10, 2017, the Company had 78,910,688 common voting
shares issued and outstanding.  Further, the following securities
are convertible into common shares of the Company: 9,256,824 stock
options with a weighted average price of C$3.54.  The fully diluted
share capital of the Company at Aug. 10, 2017 is 88,167,512.

A full-text copy of the Quarterly Report is available at:

                      https://is.gd/DXEukO

                       About Neovasc Inc.

Neovasc Inc. -- http://www.neovasc.com/-- is a specialty medical
device company that develops, manufactures and markets products for
the rapidly growing cardiovascular marketplace.  Its products
include the Neovasc Reducer, for the treatment of refractory angina
which is not currently available in the United States and has been
available in Europe since 2015 and the Tiara, for the transcatheter
treatment of mitral valve disease, which is currently under
investigation in the United States, Canada and Europe.  The Company
also sells a line of advanced biological tissue products that are
used as key components in third-party medical products including
transcatheter heart valves.  

Neovasc reported a loss of US$86.49 million for the year ended Dec.
31, 2016, following a loss of US$26.73 million for the year ended
Dec. 31, 2015.  

Grant Thornton LLP, in Vancouver, Canada, issued a "going concern"
qualification on the consolidated financial statements for the year
ended Dec. 31, 2016, emphasizing that the Company was named in a
litigation and that the court awarded $112 million in damages
against it.  This condition, along with other matters, indicate the
existence of a material uncertainty that may cast significant doubt
about the Company's ability to continue as a going concern, the
auditors said.


NORTHEAST ENERGY: Aucto.com to Auction Assets on Sept. 27
---------------------------------------------------------
After filing for Chapter 11 Bankruptcy, Northeast Energy Management
Inc., a Pennsylvania-based oilfield drilling contractor, will have
its assets sold via public auction.  PPL Auction Group, an
industrial auction firm, is preparing to liquidate more than 400
pieces of equipment belonging to the drilling contractor.  The
public sale is being conducted on September 27th by order of
Bankruptcy Court.  The sale can be viewed online on Aucto.com --
where interested bidders can participate in the auction.

In January 2017, Northeast Energy Management, Inc. voluntarily
filed for Chapter 11 bankruptcy.  The oil drilling contractor,
headquartered in Indiana, PA, was originally founded in 1987 and
specialized in drill site preparation and reclamation services.
PPL Auction Group, in conjunction with Gordon Brothers, has been
contracted to conduct the auction, with approval from the Trustee.
PPL Auction Group is an established industrial auction firm
boasting a wide range of clients from varying industries.

Parties interested in bidding in the auction can register and bid
online on Aucto.com.  Beginning on Tuesday Sept. 27th at 10 a.m.
EST.  Aucto.com will broadcast the auction on its web platform,
which will enable web bidders to view a live video stream of the
event and place their bids online.  The live webcast auction will
complement the onsite theater-style auction, allowing users to
remotely bid from around the world.

Items available in this auction range from oil and gas equipment --
such as drill rigs, boosters, generators and accumulators -- to
construction and heavy equipment, such as boring machines, as well
as pick-up trucks and consumables.  High-value items include:

   -- 2008 Schramm Trailer Mounted Drill Rig Model T200XD
   -- 2006 International Olympian Series 1300 Power Unit Generator

      Model D200P3
   -- 2012 Kenworth T800 Tri-Axle Winch Truck
   -- 2014 Ford F-150 FX4 4x4 Pick-up Truck
   -- Case 1845 Skid Steer Loader

Please visit Aucto.com to view the online catalog.

                       About Aucto.com

Aucto connects industrial equipment buyers and sellers on an
easy-to-use, secure and global platform.  For sellers, Aucto
provides a marketplace to recover capital from surplus and used
industrial equipment.  The site features both online and onsite
webcast auctions, allowing bidders to participate in industrial
auctions being conducted across the globe.

                About Northeast Energy Management

Northeast Energy Management, Inc. operated as a service company for
the oil and natural gas industry in Southwestern Pennsylvania and
the Appalachian region of West Virginia.  It was founded in 1988 by
William Gregg, Paul Ruddy, Michael Melnick and John Pisarcik, the
principal owners of its sole shareholder, Interstate Gas Marketing,
Inc.

Northeast Energy Management filed a Chapter 11 petition (Bankr.
W.D. Pa. Case No. 17-70032) on Jan. 16, 2017.  The petition was
signed by Paul G. Ruddy, secretary.  In its petition, the Debtor
estimated $1 million to $10 million in both assets and liabilities.


Judge Jeffery A. Deller presides over the case.  

Michael J. Henny, Esq., at the Law Office of Michael J. Henny,
serves as bankruptcy counsel.

On March 9, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Bernstein-Burkley, P.C.
represents the committee as bankruptcy counsel.

                         *     *     *

On May 30, 2017, the Debtor filed a Chapter 11 plan of
reorganization and disclosure statement.


OASIS PETROLEUM: S&P Affirms 'B+' CCR, Outlook Stable
-----------------------------------------------------
S&P Global Ratings affirmed its 'B+' corporate credit rating, on
Houston, Texas-based oil and gas exploration and production company
Oasis Petroleum Inc. The rating outlook is stable.

S&P said, "We also raised our issue-level rating on the company's
senior unsecured debt to 'BB-' from 'B+'. We simultaneously revised
the recovery rating on this debt to '2', indicating our expectation
of substantial (70% to 90%; rounded estimate: 85%) recovery in the
event of a payment default, from '3'.

"The affirmation reflects our view that Oasis' credit measures will
remain adequate for our expectations for a 'B+' rating through
2018, with funds from operations to debt in the 15% to 20% range.
We forecast Oasis to grow production organically by 10% to 15% in
2017 and 2018 while minimally outspending cash flow. The company
plans to use the expected potential $150 million proceeds from the
ongoing IPO of its midstream business for debt reduction, but we
note that this transaction will not significantly affect its credit
metrics.

"The stable outlook reflects our expectation that Oasis will be
able to maintain FFO/debt in the 15% to 20% range over the next
couple years despite our outlook for weak commodity prices. In
particular, we expect the company will grow production by about 15%
in 2018, while keeping capital spending broadly stable at $600
million.

"We could lower the ratings if we expected FFO/debt to fall below
12% for a prolonged period. This would most likely be due to a
further weakening in commodity prices, lower-than-expected
production or higher-than-expected capital spending.

"We could consider an upgrade if we forecasted FFO/debt to increase
and remain above 20% on a sustained basis, along with improvement
in the business risk profile stemming from increased scale,
diversity, or profitability. This would most likely be due to
commodity prices averaging above our price deck assumptions."


PACIFIC THOMAS: Ch. 11 Trustee Hires Realize CPA as Accountant
--------------------------------------------------------------
Kyle Everett, the Chapter 11 Trustee of Pacific Thomas Corporation,
d/b/a Pacific Thomas Capital, d/b/a Safe Storage, seeks authority
from the U.S. Bankruptcy Court for the Northern District of
California to employ Realize CPA, LLP, as accountant to the
Trustee.

The Trustee requires Realize CPA to assist in the preparation of
the Debtor's 2016 Federal and state tax returns, effective as of
August 15, 2017.

Realize CPA will be paid at these hourly rates:

     Jill A. Lervold                    $635
     Staff                              $160-$225

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

Jill A. Lervold, a senior tax partner of Realize CPA, 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.

Realize CPA can be reached at:

     Jill A. Lervold
     REALIZE CPA, LLP
     50 California Street # 3550
     San Francisco, CA 94111
     Tel: (415) 362-5990

                About Pacific Thomas Corporation

Walnut Creek, California, Pacific Thomas Corporation filed a
Chapter 11 petition (Bankr. N.D. Cal. Case No. 12-46534) in Oakland
on Aug. 6, 2012, estimating in excess of $10 million in assets and
liabilities.

Pacific Thomas Corporation is related to Pacific Thomas Capital,
which specializes in real estate services, focusing on the
investment, ownership and development of commercial real estate
properties, according to http://www.pacificthomas.com/ Real estate
activities has spanned throughout the Hawaiian Islands as well as
U.S. West Coast locations in California, Nevada, Arizona and Utah.
Hawaii-based activities are managed under the name Thomas Capital
Investments.

Bankruptcy Judge M. Elaine Hammond presides over the case.
Anne-Leith Matlock, Esq., at Matlock Law Group, P.C., serves as
general counsel.  The petition was signed by Jill V. Worsley, its
COO and secretary.  In its schedules, the Debtor disclosed
$19,960,679 in assets and $16,482,475 in liabilities as of the
petition date.

Kyle Everett has been named as Chapter 11 trustee of the Debtor.
Craig C. Chiang, Esq., at Buchalter Nemer, P.C., in San Francisco,
Calif., represents the Chapter 11 trustee as counsel.

In January 2014, Judge Hammond entered an order holding that
Pacific Thomas Corp.'s Fourth Amended Disclosure Statement, filed
on Dec. 31, 2013, is not approved for the reasons stated on the
record at the Jan. 16 hearing.  Pursuant to the Plan, the Debtor
proposed to avail of a loan from Thorofare Capital to pay off some
secured claims.  The new loan would be refinanced by the
reorganized company before the loan terms expires. If the
reorganized company fails to do so, the safe storage parcels of the
Pacific Thomas properties will be sold.


PELICAN REAL ESTATE: Liquidating Trustee Hires CrestCore as Agent
-----------------------------------------------------------------
Maria M. Yip, the Chapter 11 Liquidating Trustee for Pelican Real
Estate, LLC, et al., asks the U.S. Bankruptcy Court for the Middle
District of Florida for authority to employ CrestCore Realty as her
real estate agent.

The Liquidating Trustee wishes to engage a real estate broker to
sell 23 properties located in Memphis, Tennessee, which are titled
in the name of Smart Money Secured Income Fund, LLC and owned by
the Smart Money Liquidating Trust, and seven additional properties,
which are owned by trusts in which the Liquidating Trustee has the
rights of the Debtor Smart Money Secured Income Fund, LLC as the
trustee of those trusts.

CrestCore (a) will be paid a maximum commission in the amount of 6%
of the sale price after closing -- of which 3% will be paid to a
cooperating broker -- or 5% if the CrestCore acts as a dual agent
for both the seller and the buyer; and (b) will pay its own
marketing expenses.

Dean Harris, Vice President of Sale of CrestCore Realty, assured
the Court that his 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.

CrestCore can be reached at:

     Dean Harris
     CrestCore Realty
     4435 Summer Avenue
     Memphis, TN 38122
     Tel: (901) 385-3119

                  About Pelican Real Estate

Pelican Real Estate, LLC and its eight affiliates sought protection
under Chapter 11 of the Bankruptcy Code (Bankr. M.D. Fla. Lead Case
No. 16-03817) on June 8, 2016.  The petition was signed by Jared
Crapson, president of SMFG, Inc., manager of Pelican Management
Company, LLC. At the time of the filing, Pelican Real Estate listed
under $50,000 in both assets and debt.

The Debtors are represented by Elizabeth A. Green, Esq., at Baker &
Hostetler LLP.  The Debtors hired Bill Maloney Consulting as their
financial advisor; Hammer Herzog and Associates P.A. as their
accountant; and Pino Nicholson PLLC as their special counsel.

Turnkey Investment Fund LLC, an affiliate of Pelican Real Estate
LLC, hired Dance Bigelow Sharp & Co. as accountant.

Guy Gebhardt, acting U.S. trustee for Region 21, on July 27, 2016,
formed an official committee of unsecured creditors for Pelican
Real Estate LLC's affiliates, Smart Money Secured Income Fund LLC
and Accelerated Asset Group LLC.

Maria Yip was appointed examiner in the case.  She hired
GrayRobinson, P.A. as her lead counsel; and Fikso Kretschmer Smith
Dixon Ormseth PS as special counsel.

On February 15, 2017, the Court entered an order confirming the
Debtors' Second Amended Plan of Liquidation.  The Plan became
effective on March 2, 2017, at which time the Smart Money
Liquidating Trust came into existence and Ms. Yip was named the
Liquidating Trustee.


PELLERIN ENERGY: Hires Arsement, Redd & Morella as Accountants
--------------------------------------------------------------
Pellerin Energy Rentals, LLC and Pellerin Water Solutions, LLC seek
authorization from the U.S. Bankruptcy Court for the Western
District of Louisiana to employ Arsement, Redd & Morella, LLC as
their accountants, nunc pro tunc to July 14, 2017.

The Debtors require the Firm to assist the Debtors in all necessary
accounting and tax matters during these chapter 11 cases.

The Firm will be paid at these hourly rates:

     Partner                         $200-$250
     Principal/Managers              $125-$200
     Senior                           $85-$125
     Staff Accountant                 $50-$85
     Administrative                   $50

The Firm will hold 20% of those payments in trust pending an Order
by the Court approving an interim or final fee application.

Robert J. Morella, CPA, a financial specialist with Arsement, Redd
& Morella, LLC , assured the Court that the firm is a
"disinterested person" as the term is defined in Section 101(14) of
the Bankruptcy Code and does not represent any interest adverse to
the Debtor and its estates.

The Firm may be reached at:

     Robert J. Morella, CPA
     Arsement, Redd & Morella, LLC
     701 Robley Drive, Suite 200
     Lafayette, LA 70503
     Tel: (337) 984-7010
     Fax: (337) 981-6001

                   About Pellerin Energy Rentals

Pellerin Energy Rentals, LLC and Pellerin Water Solutions, LLC
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
W.D. La. Case Nos. 17-50902 and 17-50903) on July 14, 2017.  Martin
A. Schott, their chief restructuring officer, signed the
petitions.

At the time of the filing, Pellerin Energy Rentals disclosed that
it had estimated assets and liabilities of less than $50,000.
Pellerin Water Solutions estimated less than $50,000 in assets and
less than $500,000 in liabilities.


PHOENIX OF TENNESSEE: Taps Dunham Hildebrand as Counsel
-------------------------------------------------------
Phoenix of Tennessee, Inc. asks the United States Bankruptcy Court
for the Middle District of Tennessee, Nashville Division, for an
order authorizing and approving the employment of Dunham
Hildebrand, PLLC to represent the Debtor as counsel.

Legal services required of Dunham are:

     a. render legal advice with respect to the rights, powers and
duties of the Debtor in the management of their property;

     b. investigate and, if necessary, institute legal action on
behalf of the Debtor to collect and recover assets of the estates
of the Debtor;

     c. prepare all necessary pleadings, orders and reports with
respect to this proceeding, and to render all other necessary or
proper legal services;

     d. assist and counsel the Debtor in the preparation,
presentation and confirmation of its disclosure statements and
plans of reorganization;

     e. represent the Debtor as may be necessary to protect the
interests of the Debtor; and

     f. perform all other legal services that may be necessary and
appropriate in the general administration of the Debtor's estate.

The Firm's current standard hourly rates for attorneys are $275 to
$325.

R. Alex Payne, Esq., attests that his Firm is a "disinterested
person" under Bankruptcy Code Sections 101(14) and 327.

The Firm can be reached through:

     Griffin S. Dunham, Esq.
     R. Alex Payne, Esq.
     DUNHAM HILDEBRAND, PLLC
     1704 Charlotte Avenue, Suite 105
     Nashville, TN 37203
     Tel: 629-777-6529
     Email: alex@dhnashville.com

                 About Phoenix of Tennessee, Inc.

Headquartered in Nashville, Phoenix of Tennessee, Inc. --
http://phoenixoftn.com/-- is a full service telecommunication
construction company that provides comprehensive services and
solutions required to build, enhance, maintain, and audit
telecommunication network infrastructures.  It filed a Chapter 11
petition (Bankr. M.D. Tenn. Case No. 17-06102) on September 7,
2017.  The petition was signed by Kyle D. Waites, president.

The Hon. Marian F Harrison presides over the case.  The Debtor is
represented by R. Alex Payne, Esq. at Dunham Hildebrand, PLLC as
counsel.

At the time of filing, the Debtor estimates $100,000 to $500,000 in
total assets and $1 million to $10 million in total liabilities.


PORTRAIT INNOVATIONS: Hires Rust/Omni as Claims Agent
-----------------------------------------------------
Portrait Innovations, Inc., and its debtor-affiliates seek
permission from the U.S. Bankruptcy Court for the Western District
of North Carolina to employ  Rust Consulting/Omni Bankruptcy as
Claims, Ballot and Notice Agent

The Debtors require Rust Omni to:

       a. serve required notices and documents in the case in
accordance with the Bankruptcy Code and the Bankruptcy Rules in the
form and manner directed by the Debtors and/or the Court, including
(i) notice of any claims bar date, (ii) notices of transfers of
claims, (iii) notices of objections to claims and objections to
transfers of claims, (iv) notices of any hearings on a disclosure
statement and confirmation of the Debtors' plan of reorganization,
including under Bankruptcy Rule 3017(d), (v) notice of the
effective date of any plan, and (vi) other notices, orders,
pleadings, publications and other documents as the Debtors or the
Court may deem necessary for an orderly administration of the
Chapter 11 Cases.

        b. maintain an official copy of the Debtors' schedules of
assets and liabilities and statement of financial affairs, listing
the Debtors' known creditors and the amounts owed thereto;

        c. maintain (i) a list of all potential creditors, equity
holders and other parties-in-interest; and (ii) a "Master Service
List" as approved by the Court and update said lists and make the
lists available upon request by a party-in-interest or the Clerk;

        d. furnish a notice to all potential creditors of the last
date for the filing of proofs of claim and a form for the filing of
a proof of claim, after such notice and form are approved by this
Court, and notify said potential creditors of the existence, amount
and classification of their respective claims as set forth in the
Schedules, which may be effected by inclusion of such information
(or the lack thereof, in cases where the Schedules indicate no debt
due to the subject party) on a customized proof of claim form
provided to potential creditors;

        e. maintain a post office box or address for receiving
claims and returned mail, and process all mail received;

        f. for all notices, motions, orders or other pleadings or
documents served, prepare and file or cause to be filed with the
Clerk an affidavit or certificate of service within seven business
days of service which includes (i) either a copy of the notice
served or the docket numbers(s) and title(s) of the pleading(s)
served, (ii) a list of persons to whom it was mailed (in
alphabetical order) with their addresses, (iii) the manner of
service, and (iv) the date served;

        g. process all proofs of claim received, including those
received by the Clerk's Office, and check said processing for
accuracy, and maintain the original proofs of claim in a secure
area;

        h. maintain the official claims register for the Debtor on
behalf of the Clerk; upon the Clerk's request, provide the Clerk
with a certified, duplicate unofficial Claims Register; and specify
in the Claims Register the following information for each claim
docketed: (i) the claim number assigned, (ii) the date received,
(iii) the name and address of the claimant and agent, if
applicable, who filed the claim, (iv) the amount asserted, (v) the
asserted classification(s) of the claim (e.g., secured, unsecured,
priority, etc.), and (vi) any disposition of the claim;

        i. implement necessary security measures to ensure the
completeness and integrity of the Claims Register and the
safekeeping of the original claims;

        j. record all transfers of claims and provide any notices
of such transfers as required by Bankruptcy Rule 3001(e);

        k. relocate, by messenger or overnight delivery, all of the
court-filed proofs of claim to the offices of Claims and Noticing
Agent, not less than weekly;

        l. upon completion of the docketing process for all claims
received to date for each case, turn over to the Clerk copies of
the claims register for the Clerk's review (upon the Clerk's
request);

        m. monitor the Court's docket for all notices of
appearance, address changes, and claims-related pleadings and
orders filed and make necessary notations on and/or changes to the
claims register;

        n. assist in the dissemination of information to the public
and respond to requests for administrative information regarding
the case as directed by the Debtor or the Court, including through
the use of a case website and/or call center;

        o. if the case is converted to Chapter 7, contact the
Clerk's Office within three days of the notice to Claims and
Noticing Agent of entry of the order converting the case;

        p. 30 days prior to the close of these cases, to the extent
practicable, request that the Debtors submit to the Court a
proposed Order dismissing the Claims and Noticing Agent and
terminating the services of such agent upon completion of its
duties and responsibilities and upon the closing of this case;

        q. within seven days of notice to the Claims and Noticing
Agent of entry of an order closing the Chapter 11 case, provide to
the Court the final version of the claims register as of the date
immediately before the close of the case; and

        r. at the close of this case, box and transport all
original documents, in proper format, as provided by the Clerk's
Office, to (i) the Federal Archives Record Administration, located
at Central Plains Region, 200 Space Center Drive, Lee's Summit, MO
64064 or (ii) any other location requested by the Clerk's Office.

Rust will charge its standard hourly rates ranging from $25-$155
per hour. Rates are adjusted annually of January 2nd of each year,
and are subject to increase note to exceed 10% per annum. Increase
greater that 10% per annum will be discussed with the Debtors and
be subject to prior approval of the Debtors, before becoming
effective. In addition, Rust will provide the Debtors with an
additional discount of up to $50,000.  The discount will be
effectuated by a voluntary reduction of each monthly Section 156(c)
invoice (excluding postage, publication and other pass through
charges) by 10% until the discount amount of $50,000 is reached.
For such services rendered, Rust requires a $10,000 retainer
deposit. All charges will be on a portal to portal basis plus
out-of-pocket expenses. Rust shall be compensated on a monthly
basis for those services performed by Rust during the preceding
calendar month.

Paul Deutch, executive managing director of Rust Consulting/Omni
Bankruptcy, 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.

Rust may be reached at:

      Paul Deutch
      Rust Consulting/Omni Bankruptcy
      Avenue of the America's, 4th Floor
      New York, NY
      Tel: 212-302-3580
      Fax: 212-302-3820
     
                   About Portrait Innovations

Based in Charlotte, North Carolina, Portrait Innovations Inc. --
http://www.portraitinnovations.com/-- provides in-studio
photography sessions to consumers on both a walk-in and appointment
basis.  The Company offers a variety of portrait packages and other
products such as canvases, mugs, calendars and holiday cards to its
customers after the session's completion, as well as through its
online portal, http://www.portraits.com/ As of Sept. 1, 2017,  
Portrait operated more than 119 studios in 31 states.

On Sept. 1, 2017, Portrait Innovations, Inc. and parent Portrait
Innovations Holding Company filed voluntary petitions under the
provisions of Chapter 11 of the United States Bankruptcy Code
(Bankr. W.D.N.C. Lead Case No. 17-31455).  The petitions were
signed by John Grosso, president and chief executive officer.  Each
of the Debtors estimated assets and debt of $10 million to $50
million.

The Hon. Craig J. Whitley is the case judge.

Rayburn Cooper & Durham, P.A., serves as counsel to the Debtors.
Rust Consulting/Omni Bankruptcy is the claims and noticing agent.


PSC INDUSTRIAL: Moody's Assigns B3 CFR; Outlook Stable
------------------------------------------------------
Moody's Investors Service assigned ratings to PSC Industrial
Holdings Corp. (PSC), an intermediate holding company for PSC
Industrial Outsourcing, LP, including a B3 Corporate Family Rating
(CFR) and B3-PD Probability of Default Rating (PDR). Concurrently,
Moody's assigned a B2 rating to PSC's new senior secured first lien
term loan and a Caa2 rating to its new senior secured second lien
term loan. The ratings outlook is stable.

The rating action follows PSC's plan to raise $570 million of new
debt to acquire Aquilex LLC (Hydrochem; B2 stable), a leading
provider of industrial cleaning solutions in the U.S in a
transaction valued at about $488 million. Proceeds from the debt
along with roughly $215 million of new equity from sponsor
Littlejohn and certain LP co-investors will be used to fund the
acquisition of Aquilex LLC, primarily to refinance all of the
existing debt of Aquilex LLC and PSC Industrial Outsourcing LP (PSC
LP). The existing ratings for Aquilex LLC and PSC Industrial
Outsourcing LP, including the respective B2 and B3 CFRs, are
unchanged at this time and will be withdrawn upon transaction
close. This is expected to occur in October 2017.

RATINGS RATIONALE:

The B3 CFR reflects PSC's high financial leverage and integration
risks arising from its acquisition of Hydrochem. Pro forma
debt-to-EBITDA of around 6x (all metrics inclusive of Moody's
standard adjustments) is weak for the B3 rating level given the
company's operating profile, while EBIT-to-interest will initially
be below 1x. The company is also exposed to cyclical end markets,
particularly energy-related refining (42%) and petrochemical (22%)
markets. Although the energy markets are showing signs of
stabilization, capital spending remains cautious following the
cutbacks over the past two years. As well, the landscape for many
of PSC's services is competitive, which limits meaningful margin
expansion opportunities. This increases the likelihood of bolt-on
acquisitions, which Moody's expects would be funded via free cash
flow or revolver borrowings, adding pressure to the credit
metrics.

The ratings consider the company's increased scale and geographic
footprint as a result of the acquisition. Hydrochem's business and
market presence complement PSC's with the potential to yield
synergies in areas such as facility consolidation and the
integration of processes. Still, an acquisition this size, which
roughly doubles PSC's revenues, poses integration risks. Moody's
anticipates that credit metrics will improve moderately over the
next year, supported partly by modest growth in end market activity
and as potential synergies from the integration of Hydrochem begin
to materialize. The ratings also consider the company's large
recurring revenue base (about 80%), with the majority tied to
services embedded in customer facilities. This reflects the ongoing
and mandatory nature of the services provided based on regulatory
requirements as well as standard maintenance and safety practices.
The use of advanced technology and automation for certain services
increases accuracy of the work and enhances safety for the
facilities and employees. The long-standing relationships,
particularly with blue chip customers at both PSC and Hydrochem,
help to partially mitigate competitive pressures. The adequate
liquidity supports the rating because it provides some flexibility
to integrate Hydrochem and execute the strategic initiatives.

PSC's liquidity is considered adequate based on expectations of
good availability under the new $75 million ABL revolver and
modestly positive free cash flow generation, which is likely to be
used to fund tuck-in acquisitions. The company typically holds low
cash balances. The revolver is not expected to be drawn upon
transaction close. Term loan amortization requirements are modest,
below $5 million annually, and there are no near-term debt
maturities. The credit agreement is anticipated to have an excess
cash flow sweep provision set at 50% with leverage based step
downs. The ABL is expected to have a springing 1.0x minimum fixed
charge coverage covenant that is triggered if availability is less
than the greater of 10% or $6 million. Moody's expects the company
to maintain ample availability under the ABL so as not to trigger
the covenant and believes there is good cushion within the required
minimum over the next 12-15 months. There are no term loan
financial maintenance covenants.

The B2 rating on the first lien term loan, one notch above the CFR,
reflects the expected recovery for this debt instrument in a
default scenario, behind the ABL revolver that has a higher claim
on the most liquid assets. The Caa2 rating on the second lien term
loan, two notches lower than the CFR, reflects the subordination of
the liens to the revolver and first lien term loan liens that leads
to a first loss position in a default scenario.

Moody's assigned the following ratings to PSC Industrial Holdings
Corp.:

Corporate Family Rating, at B3;

Probability of Default Rating, at B3-PD;

Senior secured first lien term loan, at B2/LGD3

Senior secured second lien term loan at Caa2/LGD5

The ratings outlook is stable.

Moody's took no action on the following ratings and intends to
withdraw them upon transaction close:

Issuer: PSC Industrial Outsourcing, LP

Corporate Family Rating, B3

Probability of Default Rating, B3-PD

Senior secured first lien revolver and term loan, B2/LGD-3

Senior secured second lien term loan, Caa2/LGD-5

Stable outlook

Issuer: Aquilex, LLC

Corporate Family Rating, B2

Probability of Default Rating, B2-PD

Senior secured revolver and term loan, B2/LGD-3

Stable outlook

The stable outlook reflects Moody's expectation for at least low
single digit organic revenue growth over the next 12 to 18 months,
supported by growth in the utilities business, stabilizing energy
end markets and demand for environmental services that is projected
to keep up with regulatory requirements and economic growth.
Moody's also anticipates that extending Hydrochem's more advanced
automated hydroblasting technology to PSC's operations and
potential synergies will lift PSC's EBIT margins and enhance free
cash flow, with the margins expected to reach at least the mid
single digit range. The outlook incorporates expectations for PSC
to maintain at least adequate liquidity.

The ratings could be downgraded with deteriorating business
conditions or difficulties integrating Hydrochem, such that Moody's
expects an inability to reduce debt-to-EBITDA towards 5.5x or
generate positive free cash flow. A deterioration of liquidity or
shareholder-friendly initiatives such as additional meaningful debt
financed acquisitions or dividends would lead to downward ratings
pressure.

The ratings could be upgraded if PSC profitably grows revenue and
expands its capacity to fund debt reduction and acquisitions.
Expectation of debt to EBITDA below 4.5x, EBITA-to-interest above
1.5x and at least mid single digit free cash flow-to-debt on a
sustained basis, accompanied by a good liquidity profile, could
also lead to higher ratings.

The principal methodology used in these ratings was Environmental
Services and Waste Management Companies, published in June 2014.

PSC Industrial Holdings Corp., through its principal operating
subsidiary, PSC Industrial Outsourcing, LP, provides industrial and
specialty cleaning services to oil & gas, utilities, chemical and
general manufacturing companies. Aquilex LLC, through its
wholly-owned subsidiary, Hydrochem LLC, is a leading provider of
industrial cleaning solutions in the U.S. with a focus on refining
and petrochemical production facilities. PSC is owned by funds
affiliated with Littlejohn & Co. The company's revenues were about
$740 million pro-forma for the acquisition of Aquilex as of the
last twelve months ended June 30, 2017.


PSC INDUSTRIAL: S&P Affirms 'B' CCR Amid Aquilex Acquisition
------------------------------------------------------------
Industrial services firm PSC Industrial Outsourcing L.P. is
acquiring competitor Aquilex Holdings LLC for approximately $488
million.

S&P Global Ratings is affirming its ratings, including its 'B'
corporate credit rating, on PSC Industrial Outsourcing L.P. The
outlook is stable.

S&P said, "We also assigned our issue-level ratings and recovery
ratings to the company's proposed debt issues. We assigned our
'BB-' issue-level rating and '1' recovery rating to the company's
proposed $430 million senior secured first-lien term loan due 2024.
The '1' recovery rating indicates our expectation for very high
(90%-100%; rounded estimate: 95%) recovery in a default scenario.

"We also assigned our 'CCC+' issue-level rating and '6' recovery
rating to the company's proposed $140 million second-lien term loan
due 2025. The '6' recovery rating indicates our expectation for
negligible (0%-10%; rounded estimate: 0%) recovery in a default
scenario.  The borrower of the debt is PSC Industrial Holdings
Corp.

"Our 'B+' issue-level rating and '2' recovery rating on the
existing $48 million of revolving facilities due 2019 and $185
million first-lien term loan due 2020 will be withdrawn once the
transaction is complete and the facilities have been refinanced."

The ratings affirmation reflects S&P Global Ratings' view that the
additional scale benefits and potential for better equipment
utilization and procurement savings from the Aquilex Holdings LLC
acquisition will allow PSC to improve its credit measures during
the next year.

S&P said, "Under our base-case scenario, we expect PSC's
trailing-12-month adjusted debt to EBITDA ratio to ease to roughly
5.5x by the quarter ended Dec. 31, 2018 from over 8x at June 30,
2017 (the June quarter's credit measures are not pro forma for the
company's recent acquisitions of Seal Industries Inc. and Seaport
Environmental, acquired in December 2016 and February 2017,
respectively). We believe the acquisition will be accretive to
PSC's margins and that the company can realize at least $12 million
of cost synergies in 2018 through the combination. Most of these
will come in the form of headcount reduction, with the remainder
via facility consolidation, more efficient equipment utilization,
and purchasing leverage."

The stable outlook reflects S&P Global Ratings' expectation that
PSC Industrial Outsourcing LP's combination with Aquilex/Hydrochem
will allow it to reduce duplicative costs and optimize its
processes, contributing to better profitability once the
integration is complete. The outlook assumes PSC will complete the
acquisition without incurring significant integration challenges
and will achieve at least $12 million of cost synergies during the
next year with the potential to see more savings in later years;
this, along with higher volumes and better equipment utilization,
will allow it to reduce its debt leverage and stay within the 5x-6x
adjusted debt to EBITDA ratio that we consider appropriate for the
current ratings. The company's long-standing relationships with
customers, medium-term contracts, new business wins, and enhanced
procurement capabilities are all supportive of the ratings. S&P
expects the company to engage in future tuck-in acquisitions
following the integration of this deal, though it also expects
financial policies to remain appropriate for the rating.
  
S&P said, "We could lower our ratings if PSC's borrowing capacity
under its revolving facility became constrained. This could be
indicated if the amount of drawn borrowings increased
significantly, resulting in the 1.0x springing fixed charge
coverage ratio (FCCR) financial covenant becoming effective, and if
EBITDA decreased to the point that a further drop in EBITDA of just
10% would result in a breach. We could also lower the ratings if it
becomes apparent that PSC is unable or unwilling to reduce its
adjusted debt to EBITDA to below 6x. This could happen if revenue
growth during the next year falls eight percentage points short of
our base-case expectation while EBITDA margins are also 100 basis
points (bps) lower than our anticipated levels. Potential causes of
this scenario include unforeseen integration issues, delays or
cancellations of maintenance projects, lower utilization rates, or
other operational challenges.

"We consider an upgrade unlikely in the next year given PSC's high
debt leverage and the still-yet-unrealized progress in integrating
the Aquilex transaction and achieving synergy goals. Still, we
could raise the rating if a stronger competitive position or
meaningful improvement in operating efficiency resulted in
consistent organic revenue growth of 3%-5% and a rise in adjusted
EBITDA margins of at least 200 bps. We believe this could allow
PSC's debt-to-EBITDA ratio to stay consistently below 5x. Any
potential upgrade would also be dependent upon management and
financial sponsor Littlejohn committing to more conservative
financial policies in-line with the aforementioned leverage range."


QUAKER FURNITURE: Hires Moon Wright as Bankruptcy Counsel
---------------------------------------------------------
Quaker Furniture, Inc., seeks authority from the U.S. Bankruptcy
Court for the Western District of North Carolina to employ Moon
Wright & Houston, PLLC, as bankruptcy counsel to the Debtor.

Quaker Furniture requires Moon Wright to:

   a. provide legal advice with respect to the powers and duties
      as debtor-in-possession in the continued operation of its
      business and management of its properties;

   b. negotiate, prepare, and pursue confirmation of a chapter 11
      plan and approval of a disclosure statement, and all
      related reorganization agreements or documents;

   c. prepare on behalf of the Debtor necessary applications,
      motions, answers, orders, reports, and other legal papers;

   d. represent the Debtor in all adversary proceedings related
      to the base case;

   e. represent the Debtor in all litigation arising from or
      relating to causes of action owned by the estate or
      defending causes of action brought against the estate, in
      any forum;

   f. appear in Court to protect the interests of the Debtor
      before the Court; and

   g. perform all other legal services for the Debtor which may
      be necessary and proper in these chapter 11 proceedings.

Moon Wright will be paid at these hourly rates:

     Travis W. Moon               $675
     Richard S. Wright            $500
     Andrew T. Houston            $450
     Caleb Brown                  $240
     Shannon Myers, Paralegal     $180

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

Richard S. Wright, a partner of Moon Wright & Houston, 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 Debtor and its estates.

Moon Wright can be reached at:

     Richard S. Wright, Esq.
     MOON WRIGHT & HOUSTON, PLLC
     121 W. Trade Street, Suite 1950
     Charlotte, NC 28202
     Tel: (704) 944-6560
     Fax: (704) 944-0380

                 About Quaker Furniture, Inc.

Quaker Furniture, Inc., based in Saint Louis, Missouri, filed a
Chapter 11 petition (Bankr. W.D.N.C. Case No. 17-50538) on August
28, 2017.  The Hon. Laura T. Beyer presides over the case.  Richard
S. Wright, Esq., at Moon Wright & Houston, PLLC, serves as
bankruptcy counsel.

In its petition, the Debtor estimated $0 to $50,000 in assets and
$1 million to $10 million in liabilities. The petition was signed
by Edward McNeil, president.


ROCKY PINE: Hires Raymond L. Beebe Co. as Counsel
-------------------------------------------------
Rocky Pine Farms, LLC, seeks authority from the U.S. Bankruptcy
Court for the Northern District of Ohio to employ Raymond L. Beebe
Co., LPA, as counsel to the Debtor.

Rocky Pine requires Raymond L. Beebe Co. to:

   a. consult with and aid in the preparation and implementation
      of a plan of reorganization; and

   b. represent the Debtor in all matters relating to those
      proceedings.

Raymond L. Beebe Co. will be paid at these hourly rates:

     Raymond L. Beebe               $275
     Staff                          $100

Prior to commencement of the bankruptcy case, the Debtor paid a
retainer fee of $10,000, of which $2,500 was paid to the firm on
August 18, 2017.  The remaining retainer of $7,500 was paid to the
firm on September 11, 2017.

Raymond L. Beebe Co. will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Raymond L. Beebe, member of Raymond L. Beebe Co., LPA, 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.

Raymond L. Beebe Co. can be reached at:

     Raymond L. Beebe, Esq.
     RAYMOND L. BEEBE CO., LPA
     1107 Adams Street
     Toledo, OH 44702
     Tel: (419) 244-8500
     Fax: (419) 244-8538
     E-mail: rlbagct@Buckeye-express.com

                About Rocky Pine Farms, LLC

Founded 2007, Rocky Pine Farms, LLC is a small organization in the
crop farms industry.

Rocky Pine Farms, LLC, based in Tiffin, Ohio, filed a Chapter 11
petition (Bankr. N.D. Ohio Case No. 17-32918) on September 12,
2017.  The Hon. Mary Ann Whipple presides over the case.  Raymond
L. Beebe, Esq., at Raymond L. Beebe Co., LPA, serves as bankruptcy
counsel.

In its petition, the Debtor estimated $100,000 to $500,000 in
assets and $1 million to $10 million in liabilities. The petition
was signed by Patricia Nye, president.


ROOT9B HOLDINGS: Seymour Siegel Quits as Director
-------------------------------------------------
Seymour Siegel resigned from Root9B Holdings, Inc.'s Board of
Directors and all committees thereof effective Aug. 7, 2017.  Mr.
Siegel's resignation was not the result of any disagreement with
the Company on any matter relating to the Company's operations,
policies, or practices, according to a Form 8-K report filed by the
Company with the Securities and Exchange Commission.

                     About Root9B Holdings

root9B Holdings (OTCQB: RTNB) -- http://www.root9bholdings.com/--
is a provider of Cybersecurity and Regulatory Risk Mitigation
Services.  Through its wholly owned subsidiaries root9B and IPSA
International, the Company delivers results that improve
productivity, mitigate risk and maximize profits.  Its clients
range in size from Fortune 100 companies to mid-sized and
owner-managed businesses across a broad range of industries
including local, state and government agencies.

Root9B Technologies, Inc., changed its name to root9B Holdings,
Inc., effective Dec. 5, 2016, and relocated its corporate
headquarters from Charlotte, NC, to the current headquarters of
root9B, its wholly owned cybersecurity subsidiary, in Colorado
Springs, CO.

Root9B reported a net loss of $30.48 million for the year ended
Dec. 31, 2016, following a net loss of $8.33 million for the year
ended Dec. 31, 2015.  As of March 31, 2017, Root9B Holdings had
$16.84 million in total assets, $15.80 million in total
liabilities, and $1.03 million in total stockholders' equity.

Cherry Bekaert LLP, in Charlotte, North Carolina, issued a "going
concern" qualification on the consolidated financial statements for
the year ended Dec. 31, 2016, noting that Company has suffered
recurring losses from operations and has negative operating cash
flows and will require additional financing to fund the continued
operations.  The availability of such financing cannot be assured.
These conditions raise substantial doubt about its ability to
continue as a going concern, the auditors said.


ROSETTA GENOMICS: Adjourns Extraordinary Meeting to Sept. 25
------------------------------------------------------------
Rosetta Genomics, Ltd., convened its previously announced
extraordinary general meeting of shareholders on Sept. 18, 2017.
However, the quorum of two or more shareholders present, personally
or by proxy, who hold or represent together more than 25% of the
voting rights of Rosetta's issued share capital required to conduct
the Extraordinary Meeting was not present. Accordingly, pursuant to
Rosetta's articles of association, the Extraordinary Meeting has
been adjourned to Sept. 25, 2017.  The adjourned Extraordinary
Meeting will be held at Rosetta's Philadelphia offices, at 3711
Market St. Suite 740, Philadelphia, PA 19104, at 10:00 am (ET).  At
the adjourned Extraordinary Meeting, any two shareholders present
in person or by proxy will constitute a quorum.

                    About Rosetta Genomics

Based in Rehovot, Israel, Rosetta Genomics Ltd. is seeking to
develop and commercialize new diagnostic tests based on a recently
discovered group of genes known as microRNAs.  MicroRNAs are
naturally expressed, or produced, using instructions encoded in DNA
and are believed to play an important role in normal function and
in various pathologies.  The Company has established a
CLIA-certified laboratory in Philadelphia, which enables the
Company to develop, validate and commercialize its own diagnostic
tests applying its microRNA technology.

Rosetta Genomics reported a net loss of US$16.23 million on US$9.23
million of total revenues for the year ended Dec. 31, 2016,
compared to a net loss of US$17.34 million on US$8.26 million of
total revenues for the year ended Dec. 31, 2015.  

As of Dec. 31, 2016, Rosetta had US$11.96 million in total assets,
US$7.54 million in total liabilities, and $4.41 million in total
shareholders' equity.

Kost Forer Gabby & Kasierer, a member of Ernst & Young Global, in
Tel-Aviv, Israel, issued a "going concern" qualification on the
consolidated financial statements for the year ended Dec. 31, 2016,
citing that the Company has recurring losses from operations and
has limited liquidity resources that raise substantial doubt about
its ability to continue as a going concern.


SANTA ROSA ANIMAL: Plan Confirmation Hearing Moved to Oct. 13
-------------------------------------------------------------
The Hon. Jerry C. Oldshue, Jr., of the U.S. Bankruptcy Court for
the Northern District of Florida has entered an amended order
conditionally approving Santa Rosa Animal Hospital, P.A.'s
disclosure statement dated Sept. 1, 2017, referring to the Debtor's
plan of reorganization.

A plan confirmation hearing will be held on Oct. 13, 2017, at 9:29
a.m., Central Time.

Objections to the Disclosure Statement and the acceptances or
rejections of the Plan must be filed by Oct. 6, 2017.

Objections to the plan confirmation must be filed seven days before
the plan confirmation hearing.

As reported by the Troubled Company Reporter on Sept. 14, 2017, the
Court previously scheduled for Sept. 29 a hearing to consider
approval of the Plan.

The TCR reported on Sept. 11, 2017, that the Debtor filed with the
Court the Disclosure Statement, which states that each holder of
Class 4 Unsecured Claims will receive payments totaling 75% of
their claim in four equal bi-annual payments commencing on June 30,
2018, with the last payment due on Dec. 31, 2019.

                About Santa Rosa Animal Hospital

Santa Rosa Animal Hospital, P.A., filed a Chapter 11 petition
(Bankr. N.D. Fla. Case No. 16-31051) on Nov. 9, 2016.  The petition
was signed by Cheryl L. Beck, DVM, president.  The Debtor is
represented by Natasha Z. Revell, Esq., at Zalkin Revell, PLLC.

The Debtor estimated assets of less than $50,000 and liabilities of
less than $500,000 at the time of the filing.  No official
committee of unsecured creditors has been appointed in the Chapter
11 case.

On Sept. 1, 2017, the Debtor filed a disclosure statement, which
explains its proposed Chapter 11 plan of reorganization.


SCI DIRECT: Creditors' Panel Hires McDonald Hopkins as Counsel
--------------------------------------------------------------
The Official Committee of Unsecured Creditors of SCI Direct, LLC,
and its debtor-affiliates seeks authorization from the U.S.
Bankruptcy Court for the Northern District of Ohio to retain
McDonald Hopkins LLC as counsel for the Committee, nunc pro tunc to
August 7, 2017.

The Committee requires McDonald Hopkins to:

     a. advise the Committee with respect to its rights, duties,
and powers in the Chapter 11 Cases;

     b. assist and advise the Committee in its consultations with
the Debtors relative to the administration of the Chapter 11
Cases;

     c. assist the Committee in analyzing the claims of the
Debtors' creditors and the Debtors' capital structure and in
negotiating with holders of claims and equity interests;

     d. assist the Committee in its investigation of the acts,
conduct, assets, liabilities, and financial conditions of the
Debtors and of the operation of the Debtors' businesses;

     e. assist the Committee in its analysis of, and negotiations
with, the Debtors  or any third party concerning matters related
to, among other things, the assumption or rejection of certain
leases of non-residential real property and executory contracts,
asset dispositions, the investigation of potential claims and
causes of action, financing or other transactions, and the terms of
one or more chapter 11 plans for the Debtors and accompanying
disclosure statements and related plan documents;

     f. assist and advise the Committee as to its communications to
the general creditor body regarding significant matters in the
Chapter 11 Cases;

     g. represent the Committee at all hearings and other
proceedings before this Court and other courts;

     h. review and analyze motions, applications, orders,
statements, operating reports, and schedules filed with the Court
and advise the Committee as to their propriety and, to the extent
deemed appropriate by the Committee,  support, join or object
thereto, as applicable;

     i. assist the Committee in preparing pleadings and
applications as may be necessary in furtherance of the Committee's
interests and objectives including, without limitation, statements,
motions, applications, memoranda, adversary complaints, objections,
or comments in connection with any matter related to the Debtors or
the Chapter 11 Cases;

     j. assist the Committee in its review and analysis ofthe
Debtors' various agreements;

     k. investigate and analyze any claims against the Debtors'
non-debtor affiliates, insiders, and other third parties; and

     l. perform other legal services as may be required or are
otherwise deemed to be in the interests of the Committee in
accordance with the Committee's powers and duties as set forth in
the Bankruptcy Code, the Bankruptcy Rules or other applicable law.

McDonald Hopkins will be paid at these hourly rates:

     Members                    $350-$785
     Of Counsel                 $290-$760
     Associates                 $210-$425
     Paralegals                  $95-$290
     Law Clerks                  $40-$70

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

Scott N. Opincar, a member of the firm of McDonald Hopkins, 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.

McDonald Hopkins can be reached at:

     Scott N. Opincar, Esq.
     Maria G. Carr, Esq.
     McDonald Hopkins, LLC
     600 Superior Avenue, East, Suite 2100
     Cleveland, OH 44114-2653
     Tel: (216)348-5400
     Fax: (216)348-5474
     Email: sopincar@mcdonaldhopkins.com
            mearr@mcdonaldhopkins.com

                       About Suarez Corporation

Suarez Corporation Industries -- http://www.suarez.com/-- is a
direct marketing company currently offering hundreds of diversified
products around the world.  From heaters, food services, jewelry,
body and skin care, collectible coins, and health products, SCI
continues to lead the way through product innovation and
multi-channel marketing.  The Company offers services through mail,
phone and internet, television, newspaper, and magazines.  The
company started in business in 1968 when Benjamin Suarez started a
small business from his home which eventually became Suarez
Corporation Industries.

Suarez Corporation Industries is an operating entity involved in
direct marketing products to consumers, and Retail Partner
Enterprises, LLC, markets the same products on a wholesale basis to
retail stores.  SCI Direct, LLC, holds certain patents, trademarks,
and other intellectual property used by Suarez Corporation
Industries, and Retail Partner Enterprises, LLC.  The entities are
owned by Suarez Enterprises Holding Company.

Each of SCI Direct LLC, Suarez Corporation Industries, and two
affiliates filed separate voluntary petitions for relief under
Chapter 11 of the United States Bankruptcy Code (Bankr. N.D. Ohio
Case Nos. 17-61735 to 17-61738) on Aug. 7, 2017.  The cases are
jointly administered before the Honorable Russ Kendig under SCI
Direct's Case No. 17-61735.

Anthony J. DeGirolamo serves as the Debtors' bankruptcy counsel.
The Phillips Organization is the Debtors' accountant.  Craig T.
Conley, Esq., is special counsel.  Kurtzman Carson Consultants LLC
is the claims and noticing agent.

Daniel M. McDermott, U.S. Trustee Region 9, has appointed five
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 cases of SCI Direct, LLC, and its debtor
affiliates.


SCIENTIFIC GAMES: Proposes Reincorporation Into Nevada
------------------------------------------------------
Scientific Games Corporation has entered into an Agreement and Plan
of Merger with SG Nevada Merger Company, a Nevada corporation and
its wholly owned subsidiary, providing for the merger of the
Company with and into SG Nevada with SG Nevada surviving the
merger, for the sole purpose of changing the Company's state of
incorporation from Delaware to Nevada.

The reincorporation merger is subject to approval by the
affirmative vote of holders of a majority of outstanding shares of
Class A common stock of the Company entitled to vote thereon at a
special meeting of the Company's stockholders.

If the merger is approved by the Company's stockholders, at the
Effective Time (as defined in the reincorporation merger
agreement), each share of Class A common stock, par value $0.01 per
share, of the Company issued and outstanding immediately prior to
the Effective Time will be converted (without the surrender of
stock certificates or any other action by SG Nevada, the Company or
the Company's stockholders) into one fully paid and non-assessable
share of common stock, par value $0.001, of the Surviving
Corporation.

The reincorporation merger will not result in any change in the
Company's name, headquarters, business, management, location of
offices, assets, liabilities or net worth, other than as a result
of the costs incident to the reincorporation merger.  The Company's
management, including all directors and officers, immediately prior
to the reincorporation merger will remain the same following the
reincorporation merger and will assume identical positions with the
Surviving Corporation.

                   About Scientific Games

Scientific Games Corporation (NASDAQ: SGMS) --
http://www.scientificgames.com/-- is a developer of
technology-based gaming systems, table games, table products and
instant games and a leader in products, services and content for
gaming, lottery and interactive gaming markets.  Scientific Games
delivers what customers and players value most: trusted security,
creative content, operating efficiencies and innovative technology.
Today, the Company offers customers a fully integrated portfolio
of technology platforms, robust systems, engaging content and
unrivaled professional services.

Scientific Games reported a net loss of $353.7 million in 2016, a
net loss of $1.39 billion in 2015 and a net loss of $234.3 million
in 2014.  

As of June 30, 2017, Scientific Games had $7.06 billion in total
assets, $9.06 billion in total liabilities and a total
stockholders' deficit of $2 billion.

                          *    *    *

In November 2014, Moody's Investors Service downgraded Scientific
Games' Corporate Family Rating to 'B2' from 'B1' following the
announcement that the company had completed its merger with Bally
Technologies, Inc.

In July 2017, S&P Global Ratings affirmed its ratings on Scientific
Games, including its 'B' corporate credit rating.  The outlook is
stable.  "The affirmation of our 'B' corporate credit rating
reflects our expectation for adjusted EBITDA coverage of interest
to remain around 2x through 2018 and for the company to prioritize
the use of free cash flow for debt repayment, which we believe
partially mitigates currently high leverage.  We are forecasting
adjusted debt to EBITDA to be in the low- to mid-7x area in 2017
and around 7x in 2018, given our forecast for only modest EBITDA
growth and debt reduction."


SEARS CANADA: Won't Be Able to File Q1 Financial Statements
-----------------------------------------------------------
Sears Canada Inc. announced that it will not be filing unaudited
interim financial statements, Management's Discussion and Analysis,
or related CEO and CFO certifications in respect of the 13-week
period ended July 29, 2017, which, under applicable securities
laws, are required to be filed by Sept. 27, 2017.

The Company remains subject to a stay of proceedings under the
Companies' Creditors Arrangement Act, initially granted by order of
the Ontario Superior Court of Justice on June 22, 2017.  Since the
granting of that order, the Company's common shares have been
delisted from the Toronto Stock Exchange (effective July 28, 2017)
and the Nasdaq Stock Market (effective July 3, 2017).  Following
the Filing Deadline, the Company expects that the Ontario
Securities Commission will issue a cease trade order in respect of
the Company's securities.  Any cease trade order issued by the OSC
will also apply in the other jurisdictions of Canada.  In light of
the Company's ongoing restructuring process, the Company does not
intend to make the Continuous Disclosure Filings prior to or
following the issuance of the anticipated cease trade order.

FTI Consulting Canada Inc. is the court-appointed monitor under the
CCAA court order.  Information about the CCAA Proceedings,
including the monitor's reports, are available on the monitor's
website at http://cfcanada.fticonsulting.com/searscanada.

                      About Sears Canada

Sears Canada Inc. is an independent Canadian digital and
store-based retailer and technology company whose head office is
based in Toronto.  Sears Canada's unique brand format offers
premium quality Sears Label products, designed and sourced by Sears
Canada, and of-the-moment fashion and home décor from designer
labels in The Cut @ Sears.  Sears Canada also has a top ranked
appliance and mattress business in Canada.  Sears Canada is
undergoing a reinvention, including new customer experiences at
every touchpoint, a new e-commerce platform, new store concepts,
and a new set of customer service principles designed to deliver
WOW experiences to customers.  Information can be found at
sears.ca/reinvention.  Sears Canada operates as a separate entity
from its U.S.- based co-founder, now known as Sears Holdings Corp.,
based in Illinois.

The Company's balance sheet as of April 29, 2017, showed total
assets of C$1.187 billion against total liabilities of C$1.107
billion.

Amid mounting losses and liquidity constraints Sears Canada and
certain of its subsidiaries on June 22, 2017, applied to the
Ontario Superior Court of Justice (Commercial List) for protection
under the Companies' Creditors Arrangement Act ("CCAA"), in order
to continue to restructure its business.

Sears Canada and its subsidiaries on June 22, 2017, were granted an
order (the "Initial Order") under the Companies' Creditors
Arrangement Act (the "CCAA").  Pursuant to the Initial Order, FTI
Consulting has been appointed Monitor.  Sears Canada and certain of
its subsidiaries have obtained orders from the Ontario Superior
Court of Justice (Commercial List) extending the stay period
provided by the Initial Order to Oct. 4, 2017, under the Companies'
Creditors Arrangement Act.

The Company has engaged BMO Capital Markets, as financial advisor,
and Osler, Hoskin & Harcourt LLP, as legal advisor.  The Board of
Directors and the Special Committee of the Board of Directors of
the Company has retained Bennett Jones LLP, as legal advisor.

FTI Consulting is the Court-appointed monitor.  The Monitor tapped
Norton Rose Fulbright Canada LLP as counsel.


SEPCO CORPORATION: FCR Hires Black McCuskey as Ohio Counsel
-----------------------------------------------------------
Lawrence Fitzpatrick, the Future Claimants' Representatives of
Sepco Corporation, seeks authority from the U.S. Bankruptcy Court
for the Northern District of Ohio to employ Black McCuskey Souers &
Arbaugh Co., LPA, as Ohio attorney to the Future Claimants'
Representative.

The Future Claimants' Representatives requires Black McCuskey to:

   a. provide legal advice with respect to the Future Claimants'
      Representative's powers and duties Future Claimants'
      Representative for the Future Claimant;

   b. take any and all actions necessary to protect and maximize
      the value of the Debtor's estate for the purpose of making
      distributions to Future Claimants and to represent the
      Future Claimants' Representative in connection with
      negotiating, formulating, drafting, confirming and
      implementing a plan of reorganization, and perform such
      other function as set forth in the Bankruptcy Code;

   c. appear on behalf of the Future Claimants' Representative at
      hearings, proceedings before the Bankruptcy Court, and
      meetings and other proceedings in the Chapter 11 case, as
      appropriate;

   d. prepare and file all applications, motions, objections,
      answers, orders, reports, and other legal papers as may be
      necessary and as may be authorized by the Future Claimants'
      Representative in connection with the bankruptcy case;

   e. represent and advise the Future Claimants' Representative
      with respect to any contested matter, adversary proceeding,
      lawsuit or other proceeding in which the Future Claimants'
      Representative may become a party or otherwise appear in
      connection with the bankruptcy case; and

   f. perform any other legal services and other support
      requested by the Future Claimants' Representative in
      connection with the bankruptcy case.

Black McCuskey will be paid at these hourly rates:

     Joel K. Dayton                   $355
     Chrysanthe Vassiles              $300

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

Joel K. Dayton, partner of Black McCuskey Souers & Arbaugh Co.,
LPA, 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' 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.

Black can be reached at:

     Joel K. Dayton, Esq.
     BLACK MCCUSKEY SOUERS & ARBAUGH CO., LPA
     220 Market Avenue S., Suite 1000
     Canton, OH 44702
     Tel: (330) 456-8341

                   About Sepco Corporation

Aurora, Ohio-based Sepco Corporation filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Ohio. Case No. 16-50058) on Jan. 14, 2016.
The petition was signed by Richard J. Szekelyi as chief
restructuring officer. At the time of filing, the Debtor had
estimated assets and liabilities ranging from $10 million to $50
million each.

Buckley King, LPA represents the Debtor as counsel. The Debtor
employed Kurtzman Carson Consultants LLC as its notice, balloting,
and claims agent.

The case has been assigned to Judge Alan M. Koschik.

Daniel M. McDermott, the United States Trustee for Region 9,
appointed seven creditors to serve on the committee of asbestos
claimants, namely: (1) Thomas P. Glembocki; (2) Raymond Grzywinski;
(3) Morris Jacks; (4) John Lavender; (5) Joachim Hans Lohman; (6)
Harry David Tift; and (7) Patrick M. Walsh.

The Official Committee of Asbestos Claimants in the bankruptcy case
of Sepco Corporation retained Caplin & Drysdale, Chartered, as its
counsel and Brouse McDowell, A Legal Professional Association, as
its Ohio co-counsel, and Gilbert LLP as its special counsel.

Lawrence Fitzpatrick, the Future Claimants' Representatives of
Sepco Corporation, has retained Young Conaway Stargatt & Taylor,
LLP, as his bankruptcy counsel; and Black McCuskey Souers & Arbaugh
Co., LPA, as his Ohio counsel.


SEPCO CORPORATION: FCR Hires Young Conaway as Counsel
-----------------------------------------------------
Lawrence Fitzpatrick, the Future Claimants' Representatives of
Sepco Corporation, seeks authority from the U.S. Bankruptcy Court
for the Northern District of Ohio to employ Young Conaway Stargatt
& Taylor, LLP, as attorney to the Future Claimants'
Representative.

The Future Claimants' Representatives requires Young Conaway to:

   a. provide legal advice with respect to the Future Claimants'
      Representative's powers and duties Future Claimants'
      Representative for the Future Claimant;

   b. take any and all actions necessary to protect and maximize
      the value of the Debtor's estate for the purpose of making
      distributions to Future Claimants and to represent the
      Future Claimants' Representative in connection with
      negotiating, formulating, drafting, confirming and
      implementing a plan of reorganization, and perform such
      other function as set forth in the Bankruptcy Code;

   c. appear on behalf of the Future Claimants' Representative at
      hearings, proceedings before the Bankruptcy Court, and
      meetings and other proceedings in the Chapter 11 case, as
      appropriate;

   d. prepare and file all applications, motions, objections,
      answers, orders, reports, and other legal papers as may be
      necessary and as may be authorized by the Future Claimants'
      Representative in connection with the bankruptcy case;

   e. represent and advise the Future Claimants' Representative
      with respect to any contested matter, adversary proceeding,
      lawsuit or other proceeding in which the Future Claimants'
      Representative may become a party or otherwise appear in
      connection with the bankruptcy case; and

   f. perform any other legal services and other support
      requested by the Future Claimants' Representative in
      connection with the bankruptcy case.

Young Conaway will be paid at these hourly rates:

     Edwin J. Harron, Partner             $820
     Sharon M. Zieg, Partner              $695
     Sara Beth A.R. Kohut, Counsel        $555
     Casey S. Cathcart, Paralegal,        $240
     Lisa M. Eden, Paralegal              $240

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

Edwin J. Harron, partner of Young Conaway Stargatt & Taylor, 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' 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.

Young Conaway can be reached at:

     Edwin J. Harron, Esq.
     YOUNG CONAWAY STARGATT & TAYLOR, LLP
     Rodney Square, 1000 North King Street
     Wilmington, DE 19801
     Tel: (302) 571-6600

                   About Sepco Corporation

Aurora, Ohio-based Sepco Corporation filed a Chapter 11 bankruptcy
petition (Bankr. N.D. Ohio. Case No. 16-50058) on Jan. 14, 2016.
The petition was signed by Richard J. Szekelyi as chief
restructuring officer. At the time of filing, the Debtor had
estimated assets and liabilities ranging from $10 million to $50
million each.

Buckley King, LPA represents the Debtor as counsel. The Debtor
employed Kurtzman Carson Consultants LLC as its notice, balloting,
and claims agent.

The case has been assigned to Judge Alan M. Koschik.

Daniel M. McDermott, the United States Trustee for Region 9,
appointed seven creditors to serve on the committee of asbestos
claimants, namely: (1) Thomas P. Glembocki; (2) Raymond Grzywinski;
(3) Morris Jacks; (4) John Lavender; (5) Joachim Hans Lohman; (6)
Harry David Tift; and (7) Patrick M. Walsh.

The Official Committee of Asbestos Claimants in the bankruptcy case
of Sepco Corporation retained Caplin & Drysdale, Chartered, as its
counsel and Brouse McDowell, A Legal Professional Association, as
its Ohio co-counsel, and Gilbert LLP as its special counsel.

Lawrence Fitzpatrick, the Future Claimants' Representatives of
Sepco Corporation, has retained Young Conaway Stargatt & Taylor,
LLP, as his bankruptcy counsel; and Black McCuskey Souers & Arbaugh
Co., LPA, as his Ohio counsel.


SERENITY HOMECARE: Hires Langlinais as Special Purpose Accountant
-----------------------------------------------------------------
Serenity Homecare, LLC, and its debtor-affiliates seek authority
from the U.S. Bankruptcy Court for the Western District of
Louisiana to employ Langlinais Broussard & Kohlenberg, as
accountant to the Debtors.

Serenity Homecare requires Langlinais to file the Debtors' 2016 tax
returns, and for purposes of transitioning the accounting work to a
new disinterested accountant.

Langlinais will be paid at the hourly rate if $210.  The Debtors
will pay Langlinais $3,125 per company for Serenity Homecare, LLC,
Quality Homecare, LLC, and Quality Home Health, Inc., to obtain the
completed 2016 income tax returns for those entities.

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

Glen P. Langlinais, a partner of Langlinais Broussard & Kohlenberg,
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.

Langlinais can be reached at:

     Glen P. Langlinais
     LANGLINAIS BROUSSARD & KOHLENBERG
     2419 Veterans Memorial Drive
     Abbeville, LA 70510
     Tel: (337) 893-6232

                   About Serenity Homecare, LLC

Serenity Homecare, LLC, is a home health care service provider in
Alexandria, Louisiana.  Serenity Homecare and its affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. W.D. La.
Lead Case No. 17-80881) on Aug. 22, 2017.  Thomas E. Cupples, II,
its member and manager, signed the petitions.  Judge John W. Kolwe
presides over the cases.

Each of Serenity Homecare, Antigua Investments, Central Louisiana
Home, Cupples Holdings, Hospice Care of Avoyelles, Quality Home
Health I and Quality Home Health estimated under $50,000 in assets.
Serenity Homecare and Cupples Holdings estimated under $1 million
in liabilities.  Antigua Investments estimated $1 million to $10
million in liabilities.  Central Louisiana Home, Hospice Care of
Avoyelles and Quality Home Health I estimated under $500,000 in
liabilities.  Quality Home Health estimated under $100,000 in
liabilities.

The Debtors tapped Gold, Weems, Bruser, Sues & Rundell, in
Alexandria, Louisiana, as counsel.


SIERRA CHEMICAL: Hires Harris Law as Attorney
---------------------------------------------
Sierra Chemical Co., seeks authority from the U.S. Bankruptcy Court
for the District of Nevada to employ Harris Law Practice LLC, as
bankruptcy counsel to the Debtor.

Sierra Chemical requires Harris Law to:

   a. examine and prepare records and reports as required by the
      Bankruptcy Code, Federal Rules of Bankruptcy Procedure and
      Local Bankruptcy Rules;

   b. prepare of applications and proposed orders to be submitted
      to the Court;

   c. identify and prosecute claims and causes of action
      assertable by the Debtor;

   d. examine proofs of claim anticipated to be filed herein and
      the possible prosecution of objections to certain of such
      claims;

   e. advise the Debtor and prepare documents in connection with
      the contemplated ongoing operation of the Debtor's
      business, if any;

   f. assist and advise the Debtor in performing other official
      functions as provided for in the Bankruptcy Code; and

   g. advise and prepare a Plan of Reorganization, Disclosure
      Statement, and related documents, and confirmation of said
      Plan.

Harris Law will be paid at these hourly rates:

     Attorneys                  $400
     Paraprofessionals          $150-$250

Harris Law will be paid a retainer in the amount of $10,000.  The
firm will also be reimbursed for reasonable out-of-pocket expenses
incurred.

Stephen R. Harris, member of Harris Law Practice LLC, assured the
Court that the firm is a "disinterested person" as the term is
defined in Section 101(14) of the Bankruptcy Code and does not
represent any interest adverse to the Debtor and its estates.

Harris Law can be reached at:

     Stephen R. Harris, Esq.
     HARRIS LAW PRACTICE LLC
     6151 Lakeside Drive, Suite 2100
     Reno, NV 89511
     Tel: (775) 786-7600
     Fax: (775) 786-7764
     E-mail: steve@harrislawreno.com

                   About Sierra Chemical Co.

Headquartered in Sparks, Nevada, Sierra Chemical Co., a Carus Group
Inc. company, manufactures and distributes environmental chemicals
for the municipal, agricultural, mining, and industrial markets.

Founded in 1959, Sierra Chemical Co. --
http://www.caruscorporation.com/page/sierra-chemical-- started as
a compressed gas supplier in Northern Nevada.  The business grew to
become a full line supplier to the industrial, mining, and
municipal markets in Nevada. Sierra expanded into Northern
California in the mid 1990's and established a production facility
in Stockton, California.

Sierra Chemical Co. was acquired by Carus Group Inc. in 2011.  As a
result, Sierra's product line has expanded to include CAIROX
Potassium Permanganate, CARUSOL Sodium Permanganate, and the Carus
Phosphates Family of products.

Sierra Chemical filed for Chapter 11 bankruptcy protection (Bankr.
D. Nev. Case No. 17-51019) on Aug. 30, 2017, estimating its assets
at between $1 million and $10 million and liabilities at between
$10 million and $50 million.  The petition was signed by David J.
Kuzy, its president.

Judge Bruce T. Beesley presides over the case.

Robert R. Benjamin, Esq., Anthony J. D'Agostino, Esq., Caren A.
Lederer, Esq., and Barbara L Yong, Esq., at Golan Christie Taglia
LLP; and Stephen R Harris, Esq., at Harris Law Practice LLC serve
as the Debtor's bankruptcy counsel.


SILO CITY: Hires Cordano Packaging Engineers as Equipment Broker
----------------------------------------------------------------
Silo City, Inc. seeks authorization from the U.S. Bankruptcy Court
for the Eastern District of California to employ Ilario Cordano of
Cordano Packaging Engineers, LLC as equipment broker to market and
liquidate for the best and highest prices the following Equipment:

     -- one Technipes Techno-V Form-Fill-Seal Packing System with
scheduled valued of $190,000; and

     -- one Technipes automated valve bag packing system with
robotic palletizer with scheduled valued of $150,000).

In consideration for its services, Cordano will receive a 5%
commission upon consummation of the sale of the Equipment.

Ilario Cordano attests that Cordano is a disinterested person
within the meaning of 11 USC Sec. 101(14).

The Broker can be reached through:

     Ilario Cordano
     Cordano Packaging Engineers, LLC
     2270 Pendley Road Ste 105
     Cumming, GA 30041
     Tel: 678-947-0314
     Fax: 678-947-0313

                        About Silo City Inc

Silo City, Inc. fdba Sun Coast Materials Co., a California
corporation, based in Bakersfield, filed a Chapter 11 petition
(Bankr. E.D. Calif. Case No. 17-10238) on January 25, 2017.  The
Hon. Rene Lastreto II presides over the case.  Jacob L. Eaton, at
Klein, Denatale, Goldner, Cooper, Rosenleib & Kimball, LLP, serves
as bankruptcy counsel to the Debtor.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities. The petition was signed by Michael
Clift, president.

A list of the Debtor's 17 largest unsecured creditors is available
for free at http://bankrupt.com/misc/cacb17-10238.pdf.


SMS SYSTEMS: S&P Lowers CCR to 'B-' on Declining Margins
--------------------------------------------------------
Systems Maintenance Services (SMS), a leader in the third-party
maintenance (TPM) and refurbished hardware market, has experienced
substantial margin contraction since its acquisition of Curvature,
a provider of hardware in the TPM market, leading to leverage above
8x, according to S&P Global Ratings.

S&P Global Ratings thus lowered its corporate credit rating on
Charlotte, N.C.-based SMS Systems Maintenance Services Inc. The
outlook is stable.

S&P said, "At the same time, we lowered our issue-level rating on
the company's $55 million revolving credit facility due 2022 and
its $530 million first-lien term loan to 'B' from 'B+'. The '2'
recovery rating is unchanged, indicating our expectation for
substantial (70%-90%; rounded estimate: 70%) recovery in the event
of payment default.

"We also lowered our issue-level rating on the company's $175
million second-lien term loan to 'CCC' from 'CCC+'. The '6'
recovery rating is unchanged, indicating our expectation for
negligible (0%-10%; rounded estimate: 0%) recovery in the event of
payment default.

"The downgrade reflects our view of SMS's adjusted leverage above
8x, pro forma for the Curvature acquisition, which closed in
February 2017. We further expect that leverage will remain near the
8x area through fiscal 2017 in contrast to our prior expectation
for it to decline to the mid-6x area. The integration of Curvature,
a provider of used and refurbished hardware as well as maintenance
services, is proving to be more difficult than originally
anticipated. There have been disruptions in integrating the sales
forces of the two entities, which has led to a revenue mix skewed
toward lower-margin products and services. This mix has driven up
subcontracting costs, delivery costs, and materials costs. The
increases to these costs stem from a highly underutilized employee
work force, increased concentration in offshore maintenance
contracts that require partially outsourcing labor to international
regions, and elevated hardware sales.

"Despite near-term integration challenges, we believe SMS will
integrate curvature over the longer term, achieve modest EBITDA
growth as the company finalizes the sales force integration with a
go-to-market emphasis toward higher-margin maintenance products,
and continue to generate positive FOCF over the next 12 months.

"The stable outlook reflects our expectation for the company to
maintain adequate liquidity, generate positive FOCF, and, despite
near-term integration disruption, successfully complete the
integration with Curvature over the longer term.

"We could lower the rating on SMS if disruptions to the business or
in the integration with Curvature lead to protracted revenue
declines and/or negative free operating cash flow on a sustained
basis, weakening liquidity, or a capital structure that we deem
unsustainable.

"Although unlikely over the next 12 months, we could raise the
rating on SMS if the company is able to achieve modest organic
revenue and EBITDA growth, through the sale of its higher-end
products/services, leading to margin expansion. This would have to
be coupled with sustaining adjusted leverage below 7x in
conjunction with free operating cash flow as a percentage of debt
approaching 5%."


SOLID LANDINGS: Hires CCK Strategies as Accountant
--------------------------------------------------
Solid Landings Behavioral Health, Inc., and its debtor-affiliates
seek authority from the U.S. Bankruptcy Court for the Central
District of California to employ CCK Strategies, PLLC, as
accountant to the Debtors.

Solid Landings requires CCK Strategies to assist the Debtors in the
preparation and filing of the federal and state income tax returns
for the tax year 2016.

CCK Strategies will be paid a flat fee of $20,000 for the
preparation and filing of the federal and state income tax returns
for the tax year 2016.

Aaron Spoon, a partner of CCK Strategies, 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.

CCK Strategies can be reached at:

     Aaron Spoon
     CCK STRATEGIES, PLLC
     8811 S. Yale Avenue
     Tulsa, OK 74137
     Tel: (918) 491-4036

             About Solid Landings Behavioral Health, Inc.

Solid Landings Behavioral Health, Inc., and four affiliates sought
Chapter 11 protection (Bankr. C.D. Cal. Lead Case No. 17-12213) on
June 1, 2017, with a deal to sell substantially all assets to
Alpine Pacific Capital, LLC, for $9.05 million, subject to
overbid.

The Debtors are providers of individualized 12-step and alternative
treatment programs for people suffering from substance abuse and
mental health disorders, with facilities located in California,
Nevada, and Texas. The "Solid Landings" brand was created in 2009,
when the Debtors' shareholders opened their first sober living
residence in Costa Mesa, California, which residence was operated
by Sure Haven.

The debtor-affiliates are Cedar Creek Recovery, Inc., EMS
Toxicology, Silver Rock Recovery and Sure Haven, Inc.

Katie S. Goodman, the chief restructuring officer, signed the
petitions.

The Debtors disclosed $63,070 in assets and $10.87 million in
liabilities as of the Petition Date.

Judge Catherine E. Bauer presides over the case.

The Debtors hired Levene, Neale, Bender, Yoo & Brill LLP as their
bankruptcy counsel.


SPINLABEL TECHNOLOGIES: Hires Fitzgerald & Isaacson as Counsel
--------------------------------------------------------------
SpinLabel Technologies, Inc., seeks authority from the U.S.
Bankruptcy Court for the Southern District of Florida to employ
Fitzgerald & Isaacson, LLP, as special counsel to the Debtor.

SpinLabel Technologies requires Fitzgerald to provide the Debtor
with general counsel services, including issues that may arise
relating to licensing issues, business contracts, and assist with
intellectual property matters, and patent and trademark
prosecution.

Fitzgerald will be paid at these hourly rates:

     Partners                    $395
     Associates                  $295

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

Diana L. Fitzgerald, a partner of Fitzgerald & Isaacson, 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.

Fitzgerald can be reached at:

     Diana L. Fitzgerald, Esq.
     FITZGERALD & ISAACSON, LLP
     901 Ponce de Leon Blvd., Suite 202
     Miami, FL 33134
     Tel: (305) 372-7300

                About SpinLabel Technologies, Inc.

SpinLabel Technologies, Inc., -- http://www.spinlabels.com/-- is a
Florida-based company dedicated to building and licensing its
unique labeling technology that builds brand value by engaging
current and prospective customers in the shopping corridor and at
home.

SpinLabel's proprietary, patented label Technology enables a
spinning label (an outer Label over an inner label) to almost
double the valuable messaging space on a container. SpinLabel is
aligned with top label manufacturers globally to facilitate easy
integration into most types of existing consumer product
packaging.

Based in Miami, Florida, SpinLabel -- which does business as
Spinformation, Inc., as Accudial Pharmaceutical, Inc., and as
Accudial, Inc. -- filed a Chapter 11 petition (Bankr. S.D. Fla.
Case No. 17-20123) on August 9, 2017.  Bradley S. Shraiberg, Esq.,
at Shraiberg Landaue & Page PA, serves as the Debtors' bankruptcy
counsel.

In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities.  The petition was signed by Alan
Shugarman, its director.


SPRUILL'S PROPERTIES: Wants to Use Cash Collateral in US Bank
-------------------------------------------------------------
Spruill's Properties, LLC, seeks permission from the U.S.
Bankruptcy Court for the Eastern District of Missouri to use cash
collateral on hand in the approximate amount of $68 in the Debtor's
bank account.

The cash collateral sought to be used consists of a funds on
deposit in a business checking account with US Bank, located in St.
Louis County, Missouri.

In order to minimize the disruption to the Debtor's normal business
operations, the Debtor requests authority to continue to use all of
its income and deposits presently available to Debtor in this
business bank account.  The Debtor is aware that the U.S. Trustee
guidelines no longer require Debtor to designate that it is
debtor-in-possession on checks, but understands that ownership of
its prepetition bank accounts must be transferred to the Debtor as
a debtor-in-possession.

The Debtor needs to continue to use the cash collateral in order to
pay the costs associated with maintaining his business operations,
including payment to for repairs to the commercial building owned
by Debtor-in-Possession, payment of ongoing maintenance costs,
utilities, and insurance costs as necessary to be paid on an
ongoing basis in the operation of Debtor's business.  The Debtor
has no other funds, other than the balance on hand in the Debtor's
business bank account and monthly rents paid to Debtor for the
lease of Debtor's commercial building, with which to pay the costs
and expenses.  If the costs and expenses are not paid the Debtor
will be unable to continue its business operations.

There are no liens against the debtor-in-possession's business
account with US Bank.

There is a single Commercial Security Agreement securing the
commercial building owned by Debtor Spruill's Properties, LLC.  The
lender is Missouri Investment Enterprises, LLC, who acquired the
Promissory Note and Deed of Trust from the loan originator,
Community South Bank.  The assignee was granted a security interest
in the commercial real estate only.  There is no financing
statement encumbering the contents of the Debtor's building.

The Debtor wishes to use the full amount of funds in the Debtor's
account at present as well as rental income to be paid to the
Debtor on Sept. 1, 2017.  The Business Manager of Missouri
Investment Enterprises, Mark Williams was advised of the bankruptcy
filing, and of the terms of this motion, and has assented to the
Debtor's use the cash collateral in the Debtor's possession on the
date of filing for the payment of the Debtor's labor costs,
utilities and general business expenses.

The Debtor requests that it be permitted to continue to use its
pre-petition bank account in the same manner and with the same
account numbers, and that the accounts be deemed
debtor-in-possession accounts.
A copy of the Debtor's request is available at:

            http://bankrupt.com/misc/moeb17-45844-17.pdf

                   About Spruill's Properties

Spruill's Properties, LLC, operates an event and catering venue.
Spruill's owns a commercial building located at 9800 Halls Ferry
Road, St. Louis, Missouri.  Spruill's has had, and continues to
have, notable musicians and groups appear and perform in this
venue.

Spruill's Properties based in Saint Louis, Missouri, filed a
Chapter 11 petition (Bankr. E.D. No. Case No. 17-45844) on Aug. 26,
2017.  The petition was signed by Craig Spruill, chief executive
officer.

The Debtor estimated $1 million to $10 million in assets and
liabilities.  

The Hon. Barry S. Schermer presides over the case.  

Rochelle D. Stanton, Esq., serves as bankruptcy counsel to the
Debtor.


STAFFORD LOGISTICS: Moody's Lowers CFR to Caa3; Outlook Negative
----------------------------------------------------------------
Moody's Investors Service downgraded its ratings for Stafford
Logistics, Inc. ("Stafford," dba Custom Ecology Inc.), including
the company's Corporate Family Rating (to Caa3 from Caa1) and
Probability of Default Rating (to Ca-PD from Caa2-PD), as well as
its senior secured debt ratings (first lien $175 million term loan
and $20 million first lien revolver, each to Caa3 from Caa1). The
ratings outlook is negative.

"The downgrades are driven by a weakening liquidity profile and an
over-leveraged balance sheet, which combined look increasingly
likely to prompt a default and requisite restructuring," according
to Brian Silver, Vice President and Moody's lead analyst for
Stafford. "Cash balances are limited and the company cannot access
its revolving credit facility because it is currently in violation
of the net leverage financial maintenance covenant thereunder,"
added Silver.

Moody's believes the company's capital structure is unsustainable
over the long term, and as a such has revised its ratings to
incorporate expected loss rates in an event of default scenario
under an assumed restructuring of its obligations. Revenue has
modestly increased in 1H17 relative to 1H16, although higher than
expected costs have weakened profitability, according to Moody's.
Even so, the rating agency believes the company would be able to
improve its cash flow generation over time with a lower debt
burden.

The following ratings have been downgraded for Stafford Logistics,
Inc.:

Corporate Family Rating, to Caa3 from Caa1

Probability of Default Rating, to Ca-PD from Caa2-PD

$175 million senior secured first lien term loan due 2021, to Caa3
(LGD3) from Caa1 (LGD3)

$20 million senior secured first lien revolving credit facility
due 2020, to Caa3 (LGD3) from Caa1 (LGD3)

The ratings outlook has been changed to negative from stable.

RATINGS RATIONALE

Stafford's Caa3 Corporate Family Rating reflects its weak liquidity
profile, largely the result of limited cash balances and a lack of
access to incremental borrowings under its revolving credit
facility because the company has violated its total net leverage
financial maintenance covenant at the period ended June 30, 2017.
The rating also reflects the company's weak credit metrics, which
have deteriorated over the last year and are expected to weaken
further. Stafford's earnings are insufficient to cover interest
(EBIT-to-interest is negative for the twelve-month period ended
June 30, 2017) and its financial leverage remains very high for a
waste services company, with debt-to-EBITDA of roughly 7.7 times
for the same period (all numbers are Moody's-adjusted unless
otherwise stated). The company's ambitious capital spending program
has constrained its free cash flow generating ability over the last
few years.

The negative rating outlook reflects Moody's belief that liquidity
will remain weak, earnings will remain under pressure, and the
capital structure is untenable in its current form. As such, the
potential for a default has increased and remains high over the
next twelve months.

Stafford's ratings could be upgraded if liquidity improves.
Alternatively, the ratings could be downgraded further if liquidity
weakens and the company either defaults or enters into a distressed
exchange.

The principal methodology used in these ratings was Environmental
Services and Waste Management Companies published in June 2014.

Stafford Logistics, Inc. ("Stafford") operates under the name
Custom Ecology Inc. The company primarily provides long distance
(50+ miles) hauling of solid waste from transfer stations to
regional landfills on behalf of solid waste collection customers.
The company is majority-owned by funds affiliated with private
equity firm Kinderhook Industries, LLC. The company generated
revenue for the twelve months ended June 30, 2017 of approximately
$189 million.


SUNBURST FARMS: Hires BigIron Auctions as Online Auctioneer
-----------------------------------------------------------
Sunburst Farms Partnership seeks authority from the US Bankruptcy
Court for the District of Kansas to employ BigIron Auctions as
online auctioneer.

Mark Stock of BigIron has expertise as an online auctioneer, and
has listed and sold numerous items of property online, including
many bankruptcy auctions.

Services to be rendered by BigIron are:

     a. advertise nationally and internationally through
direct mail, full color brochures, email campaigns, prominent
newspapers / periodicals, online marketing and a complete auction
website with access for buyers and sellers;

     b. provide specifications, photographs, and videos of
equipment;

     c. provide all registration/settlement/and auction personnel
to conduct the auction through our exclusive BigIron online
auctions;

     d. email and web saturation to all current and potential
bidders for your equipment;

     e. provide personnel to publish, display, and promote all
maintenance histories received by the sellers;

     f. provide advance sales personnel to promote the upcoming
auction and assist buyers through ring man calls, and promotion;

     g. collect all funds from the buyers;

     h. provide preliminary consignor statement within 24 hours
after the auction; and

     i. remit net auction proceeds on the 14th banking day after
the auction including full accounting statement.

BigIron will receive a service fee of 7%, based on a percentage of
gross sales, and shall receive reimbursement for advertising in the
amount of $3,100.

The Firm can be reached through:

     Mark Stock
     BigIron Auctions
     213 Beaver Street
     Saint Edward, NE 6866.
     Phone: 1-800-937-3558
     Fax: 402-678-2511

                       About Sunburst Farms

Sunburst Farms Partnership is engaged in wheat and feed sorghum
production.  The principal place of business of Sunburst Farms is
116 W Greeley, Tribune, Kansas 67879.

Sunburst Farms filed for Chapter 11 bankruptcy protection (Bankr.
D. Kan. Case No. 17-11389) on July 19, 2017, disclosing $4.29
million in total assets and $6.60 million in total liabilities. The
petition was signed by Carol Bloesser, president of Western Plains,
the Debtor's general partner.

Judge Robert E. Nugent presides over the case.

David P. Eron, Esq., at Eron Law, P.A., serves as the Debtor's
bankruptcy counsel.


SUNIVA INC: Petitions ITC for Protection From Chinese Competition
-----------------------------------------------------------------
Peg Brickley, writing for The Wall Street Journal Pro Bankruptcy,
reported that Suniva Inc. is hopeful the U.S. government will take
prompt action to protect U.S. solar-panel manufacturers from
Chinese competition.

According to the report, lawyers for the company say the Trump
administration will decide on the issue by mid-January at the
latest.  A favorable decision within that time frame would allow
Suniva and other struggling U.S. solar-panel makers to continue to
operate, the report related.

Judge Kevin Gross at a hearing in the U.S. Bankruptcy Court in
Wilmington, Del., asked for an update on a trade commission
proceeding that has serious implications not just for Suniva, but
for the rest of the solar power industry, the report related.

A decision will come no later than Sept. 22 on whether U.S. solar
manufacturing has been injured by an onslaught of low-cost imported
panels, mostly from Asia, Suniva lawyer Colin Bernardino said, the
report cited.  If injury is found, Suniva and ally SolarWorld
Americas Inc. will be seeking remedies in the form of minimum price
levels and tariffs on foreign manufacturers, the report further
related.

One of the two largest U.S. manufacturers of photovoltaic solar
cells, Suniva blamed favorable Chinese government policies for its
inability to compete with Asian manufacturers, which helped the
Chinese find ways to get around existing protections, according to
Suniva, the report added.  The company lost more than $29 million
in 2016, even as it spent to ramp up U.S. capacity, the report
said.

Shunfeng International Clean Energy Ltd., a Chinese company, owns
most of Suniva, a company that has staked its future on getting
President Donald Trump to sign off on protections that others in
the industry say will hurt solar power, the report noted.

                       About Suniva, Inc.

Founded in 2007 by Dr. Ajeet Rohatgi, Suniva, Inc. --
http://www.suniva.com/-- is a manufacturer of PV solar cells with
manufacturing facilities at its metro-Atlanta, Georgia headquarters
as well as in Saginaw, Michigan.

Impacted by Chinese manufacturers who are able to flood the U.S.
market for solar cells and modules with cheap imports, Suniva,
Inc., filed a voluntary petition for relief under Chapter 11 of the
Bankruptcy Code (Bankr. D. Del. Case No. 17-10837) on April 7,
2017.

The Hon. Kevin Gross is the case judge.

Kilpatrick, Townsend & Stockton LLP is serving as general counsel
to the Debtor.  Potter Anderson & Corroon LLP is serving as
Delaware counsel, with the engagement led by Stephen R. McNeill,
Jeremy William Ryan.  Garden City Group, LLC, is the claims and
noticing agent.

Suniva estimated $10 million to $50 million in assets and $100
million to $500 million in debt.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on April 27,
2017, appointed five creditors of Suniva, Inc., to serve on the
official committee of unsecured creditors.  The Committee tapped
Seward & Kissel LLP as counsel, Morris, Nichols, Arsht & Tunnell
LLP as co-counsel, and Emerald Capital Advisors as financial
advisors.


SURFACE DRILLING: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------------
Debtor: Surface Drilling of Texas, LLC
        P.O. Box 53240
        Midland, TX 79710

Type of Business: Founded in 2013, Surface Drilling of Texas is a
                  limited liability company that provides drilling

                  services to the energy industry.  Kenneth
                  Burnham is the current agent of the company.  It

                  is a small business Debtor as defined in 11
                  U.S.C. Section 101(51D), posting gross revenue
                  of $4 million in 2016 and gross revenue of $2.14

                  million in 2015.

NAICS (North American
Industry Classification
System) 4-Digit Code that Best
Describes Debtor: 0000

Case No.: 17-70155

Chapter 11 Petition Date: September 19, 2017

Court: United States Bankruptcy Court
       Western District of Texas (Midland)

Judge: Hon. Tony M. Davis

Debtor's Counsel: Todd J. Johnston, Esq.
                  MCWHORTER, COBB & JOHNSON, LLP
                  1722 Broadway
                  Lubbock, TX 79401
                  Tel: 806-762-0214
                  Fax: 806-762-8014
                  E-mail: tjohnston@mcjllp.com

Total Assets: $1.24 million

Total Liabilities: $2.39 million

The petition was signed by Tyson Cornwell, manager.

A full-text copy of the petition and list of 20 largest unsecured
creditors, is available for free at
http://bankrupt.com/misc/txwb17-70155.pdf


SUSTAINABLE AQUACULTURE: Taps Equity Partners as Consultant
-----------------------------------------------------------
Sustainable Aquaculture Initiative, LLC seeks approval from the
U.S. Bankruptcy Court for the Southern District of Florida to hire
an investment banking consultant and sales broker.

The company proposes to hire Equity Partners HG to identify and
secure financial institutions or investors that may wish to lend or
become equity partners in the company, and to identify potential
buyers for its assets.

The court had previously approved the employment of Equity Partners
as broker for Florida Organic Aquaculture LLC, an affiliate of the
company.  The order was entered in FOA's Chapter 11 case on July
27.

SAI also proposes to extend the terms of the agreement between
Equity Partners and FOA to the company to provide the firm with the
exclusive right to market the company for sale and financing
transactions.

No additional upfront costs or monthly retainer and no additional
fee will be sought by Equity Partners upon consummation of the
transaction.

Both companies will seek approval of a pro rata distribution of the
fee based on the value of their respective assets or by a method
agreed by the parties and authorized by the court, according to
court filings.

Henry Waida, managing director at Equity Partners who will be
providing the services, does not hold any claim against the
company's estate and is a "disinterested party," according to court
filings.

Equity Partners can be reached through:

     Henry Waida
     Equity Partners HG
     16 N. Washington St., Suite 102
     Easton, MD 21601
     Phone: (866) 969-1115

                 About Sustainable Aquaculture

Founded in 2013, Sustainable Aquaculture Initiative, LLC is a
Florida limited liability company whose principal assets are
located at 15369 County Road 512, Fellsmere, Florida.

The Debtor is an affiliate of Florida Organic Aquaculture LLC,
which sought bankruptcy protection (Bankr. S.D. Fla. Case No.
17-15012) on April 24, 2017.

The Debtor sought Chapter 11 protection (Bankr. S.D. Fla. Case No.
17-21251) on September 1, 2017.  At the time of the filing, the
Debtor disclosed that it had estimated assets of less than $100,000
and estimated liabilities of $1 million to $10 million.  The
petition was signed by Clifford Morris, member's manager.

Judge Erik P. Kimball presides over the case.

The Debtor hired Malinda L. Hayes, Esq., at Markarian Frank &
Hayes, as counsel.


SYDELL INC: $263K Sale of All Assets to Advanced Dermal Okayed
--------------------------------------------------------------
Judge Paul W. Bonapfel of the U.S. Bankruptcy Court for the
Northern District of Georgia authorized Sydell, Inc., doing
business as Spa Sydell, to sell substantially all of its assets to
Advanced Dermal Sciences, LLC, for $263,000.

A hearing on the Motion was held Sept. 7, 2017.

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

The sale proceeds will be held by the Debtor's counsel in such
counsel's IOLTA escrow account pending further Order of the Court.


The Debtor will be authorized to make the following adjustments
provided for in the Purchase Agreement or other agreements between
the relevant parties: (a) a deduction from the Purchase Price for
the Debtor's share of 2017 estimated ad valorem taxes which the
Buyer will pay post Closing; (ii) a deduction from the Purchase
Price for unpaid September 2017 rent to the landlord of the Cumming
Spa and the landlord of the Forum Spa, including (i) any unpaid
portion of the agreed upon $33,000 cure amount and the Debtor's
share of the prorated rent from Sept. 8, 2017 through the Closing
Date under the lease for the Forum spa; and (ii) and the Debtor's
share of the prorated rent from Sept. 16, 2017 through the Closing
Date for the Cumming Spa, both of which the Buyer will pay at
Closing; and (c) a deduction from the Purchase Price for unpaid
current utilities and wages owed by the Debtor for which the Buyer
is not responsible under the Sale Agreement but which the Buyer
will pay post Closing.

In order to restore the sale proceeds for any deductions approved
in sub-parts (b) and (c), any person, including, without
limitation, the Debtor and the Buyer, will endorse and deliver to
its counsel immediately upon receipt any accounts receivable
accruing after Sept. 1, 2017 and prior to the Closing Date that are
collected following the Closing Date to be held by its counsel in
such counsel's IOLTA escrow account pending further Order of the
Court.

The Debtor will file a motion for authority to disburse the
remaining funds within five days after the Closing of the Sale of
the Property in order to permit disbursement of the sale proceeds
to Richard Pena as the holder of the DIP loan in this case in the
amount of $40,000 plus interest, any ad valorem taxes against the
assets being sold that constitute a lien senior to that held by the
Internal Revenue Service, and with the remaining balance being paid
to the IRS as the holder of Federal tax liens which the Debtor
believes have priority over all other secured claims for the
balance of the proceeds of the Sale, and will provide notice of
such motion and of the hearing thereon to the parties listed in the
Debtor's Master Service List.

If the Debtor asks additional relief under Bankruptcy Code Section
506(c), it will include a request for such relief in the motion for
authority to disburse proceeds.  If the Objecting Parties or any
holder of a purported secured claim disputes the priority of the
tax liens of the IRS or otherwise objects to the Debtor's motion,
then such objections will be filed no less than two business days
before the hearing set on the Motion.

The Debtor is authorized to assume any or all of the Assigned
Contracts and assign said Assigned Contracts to the Purchaser
effective only upon the closing of the Sale, subject to, and
conditioned upon, the Debtor and the Purchaser, and the Purchaser's
principals, executing an assignment of its lease for the Forum spa,
and related documents, in a form acceptable to the Landlord of the
Forum Spa and the Purchaser.  No cure costs are payable with
respect to any of the Assigned Contracts, except as set forth.

The Court expressly finds that there is no just reason for delay in
the  implementation of the Order and expressly directs entry of
judgment as set forth and the stay of Federal Rules of Bankruptcy
Procedure Rules 6004(h) and 6006(d) is waived, modified and will
not apply to the sale of the Property and the assumption and
assignment of the Assigned Contracts in accordance with the
Agreement, and the Debtor are authorized to take all actions and
enter into all transactions authorized by the Order immediately.

The Debtor will, to the extent it has not already done so, file all
tax returns that are due to be filed regarding the period from and
after the Aug. 22, 2016 Petition Date, with the Georgia Department
of Revenue and the Georgia Department of Labor by Sept. 15, 2017.
The Order does not limit the liability of any responsible officers,
members, directors, agents, representatives, employees, or parties
of the Debtor for non-payment of taxes or for non-filing of returns
with the Georgia Department of Revenue or with the Georgia
Department of Labor.

                       About Sydell, Inc.

Beauty spa operator Sydell, Inc., d/b/a SPA Sydell, first filed for
bankruptcy (Bankr. N.D. Ga. Case No. 09-83407) on Sept. 3, 2009,
estimating assets and liabilities at $1 million to $10 million at
the time of the filing.  The case was assigned to Chief Judge C.
Ray Mullins.  The Debtor was represented by David G. Bisbee, Esq.,
at the Law Office of David G. Bisbee.  The Company emerged from
Chapter 11 on Feb. 17, 2012.

Sydell, Inc., again sought Chapter 11 protection (Bankr. N.D. Ga.
Case No. 16-64647) on Aug. 22, 2016, four years after emerging from
the prior bankruptcy case.  The petition was signed by Reina A.
Bermudez, chief executive officer and 100% owner of Sydell.  The
Debtor estimated assets and liabilities of $1 million to $10
million as of the bankruptcy filing.

In the new Chapter 11 case, Sydell, Inc., tapped John Michael
Levengood, Esq., at the Law Office of J. Michael Levengood, LLC as
counsel; and GGG Partners, LLC as financial consultants.  It also
hired Tanya Adrews Tate as its special bankruptcy counsel, and
Right on the Books Consultants, LLC, as its accountants.


TIME INC: S&P Lowers CCR to 'B' Amid Repositioning Efforts
----------------------------------------------------------
U.S. media company Time Inc. is accelerating its transformation
effort, and S&P expects increased restructuring expenses will cause
credit measures to remain weak through 2019.

S&P Global Ratings thus lowered its corporate credit rating on New
York City-based Time Inc. to 'B' from 'B+'. The outlook is stable.

S&P said, "At the same time, we lowered our issue-level rating on
the company's senior secured credit facility to 'BB-' from 'BB'.
The recovery rating remains '1', indicating our expectation for
very high (90%-100%; rounded estimate: 95%) recovery of principal
in the event of a payment default. We also lowered our issue-level
rating on the company's senior unsecured notes to 'B-' from 'B'.
The recovery rating remains '5', indicating our expectation for
modest (10%-30%; rounded estimate: 15%) recovery of principal in
the event of a payment default.

"The rating action follows Time Inc.'s recent announcement that it
expects to aggressively expand its transformation effort to
accelerate its competitive repositioning to a multi-platform
consumer media company. We expect the company to sharply increase
its business and capital investments, incur elevated restructuring
costs over the next 2 years, and forecast debt leverage to increase
to about by 5x (which does not add-back restructuring costs to
adjusted EBITDA calculation) the end of 2017 from our earlier
projection of low-4x. Moreover, we expect reported free operating
cash flow (FOCF) to decline well below our previous threshold for
the 'B+' rating, and that Time Inc.'s credit metrics will remain
weak through 2019.

"The stable outlook reflects our expectation that Time Inc. will
make steady progress executing on its competitive repositioning and
transformation program while expanding and extending its audience,
brands and multimedia platform. We expect the company to maintain
sufficient liquidity to fund its transformation and investment
needs and demonstrate its commitment to reducing debt and
leverage.

"We could lower our rating on if the company struggles to execute
on its transformation plan, experience sharp declines in revenue or
audience, if we expect discretionary cash flow deficits, or if we
expect adjusted FOCF to debt will decline and remain below 5%.

"Although less likely over the next 12 to 24 months, we could raise
the rating if the company is able to successfully position itself
for future growth by developing and growing its media properties
and multichannel audience engagement. Under this scenario we would
expect steady deleveraging, and forecasted EBITDA margin
approaching 20% area and robust cash flow generation."


TMR LLC: Hires Danna McKitrick as Bankruptcy Counsel
----------------------------------------------------
TMR, LLC seeks authorization from the U.S. Bankruptcy Court for the
Eastern District of Mississippi to employ Danna McKitrick, PC as
counsel.

The Debtor requires the Firm to:

     a. provide the Debtor with legal advice with respect to its
rights, powers and duties as Debtor-in-Possession in the continued
operation of its affairs;

     b. prepare on behalf of Debtor its petition, schedules,
statement of financial affairs, disclosure statement, plan of
reorganization, motions, applications, answers, orders, reports and
other legal documents which may be required in this bankruptcy
case;

     c. represent the Debtor in negotiations related to its
operations under Chapter 11, formulation of its plan of
reorganization and disclosure statement, confirmation and related
matters;

     d. advise the Debtor regarding the negotiations of contracts
and disposition of assets;

     e. represent the Debtor at its meeting of creditors and in any
adversary proceedings or contested bankruptcy matters; and

     f. perform other legal services for Debtor which may be
necessary during this bankruptcy case.

The Firm will be paid at these hourly rates:

     A. Thomas DeWoskin, Esq.          $365     
     Shareholders                     $250-$400
     Associate                        $175-$300
     Paralegals                       $130-$150

The Firm is holding a deposit of $10,000 in its trust account for
the payment of fees and expenses it earns in this case. $6,000 of
that was earmarked for services rendered in connection with the
case prior to filing.

A. Thomas DeWoskin, Esq., a shareholder in the law firm of Danna
McKitrick, 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.

The Firm may be reached at:

    A. Thomas DeWoskin, Esq.
    Danna McKitrick, PC
    7701 Forsyth Blvd, Suite 800
    St. Louis, MI63105
    Tel: (314) 726-1000
    Fax: (314) 725-6592
    E-mail: tderoskin@dmfirm.com

                     About TMR LLC

TMR, LLC filed for Chapter 11 bankruptcy protection (Bankr. E.D.
Mo. Case No. 17-45907) on Aug. 29, 2017, estimating its assets and
liabilities at between $1 million and $10 million.  The petition
was signed by Timothy M. Roewe, its managing member.

TMR, LLC, owns a commercial building in Washington, Missouri, which
houses two manufacturing companies.  The building also was owned by
the Roewes before being transferred to TMR in 2014.  The Debtor
listed its business as a single asset real estate (as defined in 11
U.S.C.  Section 101(51B)).  It is a small business debtor as
defined in 11 U.S.C. Section 101(51D).

Judge Charles E. Rendlen III presides over the case.

A. Thomas DeWoskin, Esq., at Danna Mckitrick, PC, serves as the
Debtor's bankruptcy counsel.


TOP SHELF CLOSETS: Taps Smith Kane Holman as Counsel
----------------------------------------------------
Top Shelf Closets & Cabinetry, Inc. seeks authority from the US
Bankruptcy Court for the Eastern District of Pennsylvania to employ
Smith Kane Holman, LLC as its Chapter 11 counsel.

Services required of Smith Kane are:

     a. advise the Debtor with respect to its rights and
        obligations;

     b. assist the Debtor in the preparation of the
        schedules and statement of financial affairs and
        any amendments;

     c. represent the Debtor at its first meeting of
        creditors and any and all Rule 2004 examination;

     d. prepare any and all necessary applications,
        motions, answers, responses, orders, reports and
        any other type of pleading or document regarding
        any proceeding instituted by or against the
        Debtor with respect to this case;

     e. assist the Debtor in formulating and seeking
        confirmation of a chapter 11 plan and disclosure
        materials; and

     f. perform all other legal services for the Debtor
        which may be necessary or desirable in connection
        with the case.

The rates charged by Smith Kane are:

     Partners     $325 - $400 per hour
     Associates   $225 - $300 per hour
    Paralegals     $75 - $100 per hour

David B. Smith of Smith Kane Holman, LLC, attests that his firm
does not hold or represent an interest adverse to the estate; it is
a disinterested person under section 101(14) of the Bankruptcy
Code; and its employment is in the best interest of the estate.

The Firm can be reached through:

     David B. Smith, Esq.
     SMITH KANE HOLMAN, LLC
     112 Moores Road, Suite 300
     Malvern, PA 19355
     Phone: (610) 407-7217
     Fax: (610) 407-7218
     E-mail: dsmith@smithkanelaw.com
             dsmith@skhlaw.com

                About Top Shelf Closets & Cabinetry

Top Shelf Closets and Cabinetry provides custom laminate and real
wood closets as well as unique solutions for laundry rooms,
garages, basements, mudrooms, libraries, entertainment centers and
home offices. The Company serves the entire Delaware Valley,
including the Jersey Shore area. Founded in 1988, Top Shelf
originally provided simple wire shelving to the Chester County
community.  Today, Top Shelf's state-of-the-art facility produces a
full-color line of shelving not only for the Main Line's better
homes, but for homes in New Jersey, New York -- even as far as
Bermuda.

Top Shelf Closets and Cabinetry filed a chapter 11 petition (Bankr.
E.D. Pa. Case No. 17-16149) on September 10, 2017.  The petition
was signed by John Manidis, president. The Hon. Richard E. Fehling
presides over the case.  David B. Smith, Esq. of Smith Kane Holman,
LLC represents the Debtor as counsel.

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


TOYS "R" US: To Hire 38,600 More Workers for Holiday Season
-----------------------------------------------------------
Although it has sought Chapter 11 bankruptcy protection, Toys "R"
Us, Inc., said in a court filing that it expects to hire an
additional 38,600 seasonal part-time employees for the holiday
season.

The toy retailer made the disclosure in a motion filed in
bankruptcy court wherein it is seeking approval to pay more than
$98 million for prepetition wages, salaries and other obligations.

Co-counsel to the Debtors, Michael A. Condyles, Esq., at Kutak Rock
LLP, explains that the Debtors employ over 11,150 individuals on a
full-time basis and 21,300 individuals on a part-time basis in the
United States and U.S. Territories.  Approximately 28,700 Employees
are paid on an hourly basis, and approximately 3,750 Employees earn
a salary.  The Employees are not party to any collective bargaining
agreements. In addition to the Employees, the Debtors also
periodically retain specialized individuals as independent
contractors, as well as temporary workers sourced from various
staffing agencies to complete discrete projects and fulfill certain
duties on a short- and long-term basis when the Debtors are
otherwise unable to fill required positions.  The Temporary Staff
are an important supplement to the efforts of the Debtors'
Employees.  At this time, the Debtors retain approximately 1,010
Temporary Staff.

In addition, over the next four months, in preparation for and
during the holiday season, the Debtors anticipate that the number
of seasonal part-time Employees in their distribution centers and
stores will grow by approximately 38,600, increasing the total
number of hourly Employees to more than 67,200.  This growth is
consistent with historic annual headcount during this peak selling
period and the Debtors' financial projections.  The Debtors
endeavor to hire all part-time Employees directly, but in the event
that they are unable to fill all open positions in specific stores,
the Debtors will utilize the Staffing Agencies to ensure they are
able to maintain their operations.  These seasonal Employees are
all paid hourly, and are generally not entitled to the benefits,
with the exception of certain performance-based bonuses.

In the Motion, the Debtors seek approval to (i) pay all prepetition
wages, salaries, reimbursable expenses, and other obligations on
account of the employee compensation and benefits programs in the
ordinary course of business and (ii) continue to administer the
employee compensation and benefits programs, including payment of
prepetition obligations related thereto.

Specifically, the Debtors seek authority to pay the following
aggregate amounts on account of the prepetition employee
compensation and benefits:

     Employee-Related Obligations    Interim Amount  Final Amount
     ----------------------------    --------------  ------------
Employee Compensation                   $7,330,000    $7,330,000
Temporary Staff Compensation            $2,820,000    $6,080,000
Payroll Processing Fees                   $732,000      $732,000
Withholding Obligations                $18,220,000   $24,600,000
Reimbursable Expenses                     $759,000    $1,275,000
Relocation Expenses                       $150,000      $300,000
Non-Insider Incentive Plans                     $-      $145,000
Health Insurance Programs               $4,333,000    $8,665,000
Life & AD&D Insurance, Disab. Benefits    $221,000      $239,000
Workers' Compensation Programs          $3,610,000   $27,380,000
Employee Assistance Programs               $28,000       $46,000
Paid Time Off                           $1,510,000   $18,100,000
Severance                                       $-    $3,137,000
                                       -----------   -----------
     Total                             $39,713,000   $98,029,000

The Debtors do not believe that amounts owed to any Employees on
account of the Employee Compensation and Benefits Programs will
exceed the statutory cap of $12,850 under Sections 507(a)(4) and
507(a)(5) of the Bankruptcy Code.

Bankruptcy Judge Keith L. Phillips has granted interim approval of
the Debtors' request.  A final hearing is scheduled for October 10,
2017 at 10:00 a.m.  A copy of the Interim Order is available for
free at:

     http://bankrupt.com/misc/Toys_R_Us_80_Ord_Wages.pdf

                        About Toys "R" Us

Toys "R" Us, Inc. is an American toy and juvenile-products retailer
founded in 1948 and headquartered in Wayne, New Jersey, in the New
York City metropolitan area.

Merchandise is sold in 880 Toys "R" Us and Babies "R" Us stores in
the United States, Puerto Rico and Guam, and in more than 780
international stores and more than 245 licensed stores in 37
countries and jurisdictions.  Merchandise is also sold at
e-commerce sites including Toysrus.com and Babiesrus.com.

On July 21, 2005, a consortium of Bain Capital Partners LLC,
Kohlberg Kravis Roberts and Vornado Realty Trust invested $1.3
billion to complete a $6.6 billion leveraged buyout of the company.
Toys "R" Us is now a privately owned entity but still files with
the Securities and Exchange Commission as required by its debt
agreements.

The Company's consolidated balance sheet showed $6.572 billion in
assets, $7.891 billion in liabilities, and a stockholders' deficit
of $1.319 billion as of April 29, 2017.

Toys "R" Us, Inc. and certain of its U.S. subsidiaries and its
Canadian subsidiary voluntarily filed for relief under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Va. Lead Case No. Case No.
17-34665) on Sept. 19, 2017.  Judge Keith L. Phillips is the case
judge.

In addition, the Company's Canadian subsidiary voluntarily
commenced parallel proceedings under the Companies' Creditors
Arrangement Act ("CCAA") in Canada in the Ontario Superior Court of
Justice.

The Company's operations outside of the U.S. and Canada, including
its 255 licensed stores and joint venture partnership in Asia,
which are separate entities, are not part of the Chapter 11 filing
and CCAA proceedings.

Kirkland & Ellis LLP is serving as principal legal counsel to Toys
"R" Us, Alvarez & Marsal is serving as restructuring advisor and
Lazard is serving as financial advisor.  Prime Clerk LLC is the
claims and noticing agent.

Grant Thornton is the monitor appointed in the CCAA case.


TOYS "R" US: Wins Court Approval of DIP Loan, First Day Motions
---------------------------------------------------------------
Toys "R" Us, Inc. said Sept. 20, 2017, that the U.S. Bankruptcy
Court for the Eastern District of Virginia granted either final or
interim approval for all of its first day motions related to its
Chapter 11 restructuring.

Specifically, the Court entered an order granting the Company
interim authorization to access up to $2.2 billion in
debtor-in-possession ("DIP") financing which will be available to
U.S., Canadian and international entities.  This DIP financing will
be available to support operations during the court-supervised
process.

The Company also received authorization to continue payment of
employee wages and benefits and to honor customer programs. Toys
"R" Us intends to pay vendors in full under normal terms for goods
and services provided after the filing date.

The orders granted by the Court at a hearing on Sept. 19 will help
ensure that the Company continues normal business operations
throughout the financial restructuring process, the Company said.

Dave Brandon, Chairman and Chief Executive Officer, said, "The
Court's approvals of the First Day Motions are a positive and
important first step in the financial restructuring process that
will help allow Toys "R" Us to continue to operate as usual and
provide customers an outstanding experience in our physical and web
stores around the world.  We are using this financial restructuring
process to achieve greater financial flexibility to invest in our
business and allow us to be a strong champion of play for all kids
and a trusted friend to parents everywhere."

Mr. Brandon continued, "Our shelves are well-stocked with the
hottest toys as we prepare for the Holiday season, and we are
excited about the many events, new technology and features we'll
have in our stores and online. I want to thank our team members for
their continued focus and commitment to serving the millions of
customers who choose to shop with us for their toy and baby product
needs."

                        About Toys "R" Us

Toys "R" Us, Inc. is an American toy and juvenile-products retailer
founded in 1948 and headquartered in Wayne, New Jersey, in the New
York City metropolitan area.

Merchandise is sold in 880 Toys "R" Us and Babies "R" Us stores in
the United States, Puerto Rico and Guam, and in more than 780
international stores and more than 245 licensed stores in 37
countries and jurisdictions.  Merchandise is also sold at
e-commerce sites including Toysrus.com and Babiesrus.com.

On July 21, 2005, a consortium of Bain Capital Partners LLC,
Kohlberg Kravis Roberts and Vornado Realty Trust invested $1.3
billion to complete a $6.6 billion leveraged buyout of the company.
Toys "R" Us is now a privately owned entity but still files with
the Securities and Exchange Commission as required by its debt
agreements.

The Company's consolidated balance sheet showed $6.572 billion in
assets, $7.891 billion in liabilities, and a stockholders' deficit
of $1.319 billion as of April 29, 2017.

Toys "R" Us, Inc. and certain of its U.S. subsidiaries and its
Canadian subsidiary voluntarily filed for relief under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Va. Lead Case No. Case No.
17-34665) on Sept. 19, 2017.  Judge Keith L. Phillips is the case
judge.

In addition, the Company's Canadian subsidiary voluntarily
commenced parallel proceedings under the Companies' Creditors
Arrangement Act ("CCAA") in Canada in the Ontario Superior Court of
Justice.

The Company's operations outside of the U.S. and Canada, including
its 255 licensed stores and joint venture partnership in Asia,
which are separate entities, are not part of the Chapter 11 filing
and CCAA proceedings.

Kirkland & Ellis LLP is serving as principal legal counsel to Toys
"R" Us, Alvarez & Marsal is serving as restructuring advisor and
Lazard is serving as financial advisor.  Prime Clerk LLC is the
claims and noticing agent.

Grant Thornton is the monitor appointed in the CCAA case.


TROIKA MEDIA: Appoints New Members to Its Board of Directors
------------------------------------------------------------
Troika Media Group, Inc., announced the full slate of board
members: Jeffrey Schwartz, Chairman of the Board of Troika Media
Group, founder and principal of Digital Direct Ventures; Robert B.
Machinist, CEO at Ironwood Investment Management; Thomas Tadeus
Antoni Ochocki (who is representing the Coates' family interests),
CEO and majority shareholder of Union Investment Management; Jeff
Kurtz, President of The Kamson Corporation; and Daniel Pappalardo,
President of Troika, Inc. and former CEO and founder of Troika
Design Group.  The new team, which brings together decades of
executive experience across media, CPG, technology and financial
industries, is expected to be a valuable asset in the development
of Troika Media Group's strategy and in meeting challenges in the
years to come to help monetize shareholder value.

"I'm delighted to welcome these five distinguished leaders from all
across different business segments to join our board, each of whom
has a very impressive, proven track record of helping companies
capitalize on new opportunities and deliver tremendous value for
their respective shareholders," said Chris Broderick, chief
operating officer of Troika Media Group.  "Our Board of Directors
oversees the long-term strategic plan for TMG, and should enable us
to advance our mission, vision and strategic objectives."

The new members of Troika Media Group's board of directors are:

Jeffrey Schwartz is the Chairman of the Board.  Mr. Schwartz has
been the founder and principal of Digital Direct Ventures (DDV)
since 2008.  He also serves as chief executive officer of Old Pro
Inc., providing strategic guidance and angel funding to early stage
and growth companies in diverse digital and direct marketing
businesses, including successes like DraftStreet.com and JW Player
Incorporated.  Mr. Schwartz also serves on the Board of Directors
of FutureFuel Corp., a leader in the U.S. biofuel industry.

Robert B. Machinist is chief executive officer at Ironwood
Investment Management.  Mr. Machinist also serves as the chief
executive officer of MB Investment Partners, Inc. and has been its
managing partner since August 2004.  In addition to that, he holds
executive-level positions at various companies across a wide array
of industries.  He has more than 30 years of experience in private
equity and diversified investment-banking operations worldwide.

Thomas Tadeus Antoni Ochocki is serving on the Board of Directors
representing the Coates' family interest and has over 15 years of
experience in financially regulated and chartered stockbroking,
private equity and investment banking in the United Kingdom.  Mr.
Ochocki is currently CEO and majority shareholder of Union
Investment Management.  He studied Psychology and Information
Technology at Liverpool University and then C programming with Unix
at Westminster University.

Jeff Kurtz is the president of The Kamson Corporation, which owns
and operates 83 investment properties of apartments, office
buildings and shopping centers in the Northeast.  A graduate of the
University of Miami, Mr. Kurtz is a member of the 1987 National
Championship Football Team at the University of Miami and continues
as an active member of the university alumni.  For the past 12
years, he has been on the Board of the Hope & Heroes Children's
Cancer Fund golf event and chairs this outing each year.

Daniel Pappalardo is president of Troika and was its founder in
2001 and chief executive officer of Troika Design Group, Inc. prior
to its merger and will continue to lead Troika.  Mr. Pappalardo has
more than 25 years of media and entertainment experience as a
designer, creative director and business owner.  He has created
some of the most recognizable brands in the world. Mr. Pappalardo
holds a BFA in Communication Design from Rochester Institute of
Technology (RIT).

                  About Troika Media Group

Formerly known as M2 nGage Group, Inc., Troika Media Group, Inc. --
http://www.troika.tv/-- provides integrated branding and
advertising solutions with emerging technology, data and creativity
for global brands, transforming consumers into audiences and fans.

On July 6, 2017, M2 nGage Group, Inc. changed its name to Troika
Media Group, Inc., and remains a Nevada corporation.  The name
change reflects the Company's merger with Troika Design Group,
Inc., a media branding and marketing innovations agency (now known
as Troika, Inc.) now a wholly owned subsidiary of the Company.  

M2 nGage reported a net loss of $81.47 million for 2015 following a
net loss of $11.99 million for 2014.  As of Dec. 31, 2015, the
Company had $13.07 million in total assets, $42.08 million in total
liabilities, and a total deficit of $29 million.

RBSM LLP, in New York, issued a "going concern" qualification on
the consolidated financial statements for the year ended Dec. 31,
2015, citing that the Company has incurred recurring net losses,
used cash in operating activities, and had negative working
capital, which raise substantial doubt about its ability to
continue as a going concern.


ULTRA RESOURCES: Incremental Term Loan No Impact on Fitch BB+ IDR
-----------------------------------------------------------------
Ultra Resources Inc.'s issuance of $175 million of incremental term
loan B will not affect the company's ratings, according to Fitch
Ratings. Fitch currently rates the term loan 'BB+/RR1'. Net
proceeds will be used to refinance drawings under the revolving
credit facility.

Additionally, Ultra has received approval from the credit facility
lenders to increase the borrowing base from $1.2 billion to $1.4
billion, with revolver commitments increasing by $25 million from
$400 million to $425 million. Ultra reported $77 million in credit
facility drawings as of June 30, 2017. Subsequent to June 30, the
company paid $150 million to satisfy the Rockies Express (REX)
settlement claim. With the REX payment, all post-bankruptcy
settlement obligations have been paid with the exception of the
ongoing Make Whole litigation. Ultra has agreed to set aside a $400
million litigation reserve related to make-wholes on pre-emergence
debt. This was done to prevent creditors from objecting to
confirmation of the Plan of Reorganization, which was ultimately
confirmed on March 14, 2017.

Fitch's current ratings for Ultra incorporate the risks related to
expected make-whole litigation payments.

Fitch currently rates Ultra as follows:

Ultra Resources, Inc.
-- Long-Term IDR 'BB-';
-- Senior secured debt 'BB+/RR1';
-- Senior unsecured debt 'BB/RR2'.

Ultra Petroleum Corp.
-- Long-Term IDR 'BB-'.

The Rating Outlook is Stable.


ULTRA RESOURCES: Incremental Term Loan No Impact on Moody's B1 CFR
------------------------------------------------------------------
Moody's Investors Service said the proposed $175 million increase
in Ultra Resources, Inc.'s (Ultra, B1 positive) first lien term
loan due 2024 to $975 million does not impact the company's B1
Corporate Family Rating (CFR), existing Ba2 ratings on its term
loan and first lien revolving credit facility, and existing B2
ratings on the senior unsecured notes.

Ultra Resources, Inc., a wholly-owned subsidiary of Ultra Petroleum
Corp., is an independent exploration and production company
headquartered in Houston, Texas.


UNITI GROUP: S&P Lowers CCR to 'B', Outlook Negative
----------------------------------------------------
S&P Global Ratings lowered its corporate credit rating on Little
Rock, Ark.-based telecom REIT Uniti Group Inc. to 'B' from 'B+'.
The outlook is negative.

S&P said, "At the same time, we lowered the rating on Uniti's
senior secured debt to 'B+' from 'BB-'. The recovery rating remains
'2', which indicates our expectation of substantial (70%-90%;
rounded estimate: 80%) recovery in the event of payment default.

"In addition, we lowered the rating on Uniti's senior unsecured
debt to 'CCC+' from 'B-'. The recovery rating remains '6', which
indicates our expectation of negligible (0%-10%; rounded estimate:
0%) recovery in the event of payment default.

"The rating downgrade follows the downgrade of our corporate credit
rating on Windstream because of deteriorating operating
performance, intense competitive pressures, secular industry
declines, and potential refinancing constraints.

"The negative outlook reflects continued uncertainty around
Windstream's future performance and its potential refinancing
constraints. We expect that in a stress scenario, Windstream could
try to renegotiate lease payment terms, which if entertained, could
have a materially negative impact on Uniti's financial performance
although, we note that Uniti is under no obligation to renegotiate
the lease agreement.

"We could downgrade Uniti if we lowered the ratings on Windstream
because of ongoing weak operating and financial performance. We
could also lower the rating if Uniti renegotiated terms of its
lease with Windstream, such that leasing revenue was materially
reduced. Additionally, we could downgrade the company if it were to
make a meaningful debt-financed acquisition that resulted in
leverage remaining above 7.0x without a correspondent improvement
in the company's business risk profile.

"We could revise the outlook to stable if Uniti's primary tenant's
credit quality improves, prompting a revision of the outlook on
Windstream. We could also revise the outlook or upgrade Uniti if
the company is able to diversify and improve the quality of its
tenant and asset base through acquisitions that support an improved
view of the overall business risk profile assuming that it does not
result in meaningfully higher leverage."


USAE LLC: Hires Reliable Companies as Claims and Noticing Agent
---------------------------------------------------------------
USAE LLC seeks authorization from the U.S. Bankruptcy Court for the
District of Delaware to employ Reliable Companies as claims and
noticing agent for the Debtor, nunc pro tunc to August 21, 2017.

The Debtor requires Reliable to:

     a. prepare and serve required notices and documents in the
Chapter 11 case in accordance with the Bankruptcy Code and the
Bankruptcy Rules in the form and manner directed by the Debtor
and/or the Court, including (i) notice of the commencement of the
case and the initial meeting of creditors under Bankruptcy Code sec
341(a), (ii) notice of any claims bar date, (iii) notices of
transfers of claims, (iv) notices of objections to claims and
objections to transfers of claims, (v) notices of any hearings on a
disclosure statement and confirmation of the Debtor's plan or plans
of reorganization, including under Bankruptcy Rule 3017(d), (vi)
notice of the effective date of any plan and (vii) all other
notices, orders, pleadings, publications and other documents as the
Debtor or Court may deem necessary or appropriate for an orderly
administration of the case;

      b. maintain an official copy of the Debtor's Schedules and
Statements, listing the Debtor's known creditors and the amounts
owed thereto;

      c. maintain (i) a list of all potential creditors, equity
holders and other parties-in- interest; and (ii) a "core" mailing
list consisting of all parties described in Bankruptcy Rule
2002(i), (j) and (k) and those parties that have filed a notice of
appearance pursuant to Bankruptcy Rule 9010 and update those lists
and make them available upon request by a party-in-interest or the
Clerk;

      d. furnish a notice to all potential creditors of the last
date for the filing of proofs of claim and a form for the tiling of
a proof of claim, after such notice and form are approved by this
Court, and notify said potential creditors of the existence, amount
and classification of their respective claims as set forth in the
Schedules, which may be effected by inclusion of information (or
the lack thereof, in cases where the Schedules indicate no debt due
to the subject party) on a customized proof of claim form provided
to potential creditors;

       e. maintain a post office box or address for the purpose of
receiving claims and returned mail, and process all mail received;

       f. for all notices, motions, orders or other pleadings or
documents served, prepare and file or caused to be filed with the
Clerk an affidavit or certificate of service within seven business
days of service which includes (i) either a copy of the notice
served or the docket numbers(s) and title(s) of the pleading(s)
served, (ii) a list of persons to whom it was mailed (in
alphabetical order) with their addresses, (iii) the manner of
service, and (iv) the date served;

       g. process all proofs of claim received, including those
received by the Clerk's Office, and check said processing for
accuracy, and maintain the original proofs of claim in a secure
area;

       h. maintain the official claims register for the Debtor on
behalf of the Clerk; upon the Clerk's request, provide the Clerk
with certified, duplicate unofficial Claims Register; and specify
in the Claims Register the following information for each claim
docketed: (i) the claim number assigned, (ii) the date received,
(iii) the name and address of the claimant and agent, if
applicable, who filed the claim, (iv) the amount asserted, (v) the
asserted classification(s) of the claim (e g, secured, unsecured,
priority, etc.), (vi) the applicable Debtor, and (vii) any
disposition of the claim;

       i. implement necessary security measures to ensure the
completeness and integrity of the Claims Register and the
safekeeping of the original claims;

       j. record all transfers of claims and provide any notices of
such transfers as required by Bankruptcy Rule 3001(e);

       k. relocate, by messenger or overnight delivery, all of the
court filed proofs of claim to the offices of Reliable, not less
than weekly;

       l. upon completion of the docketing process for all claims
received to date for each case, turn over to the Clerk copies of
the claims register for the Clerk's review (upon the Clerk's
request);

       m. monitor the Court's docket for all notices of appearance,
address changes, and claims-related pleadings and orders filed and
make necessary notations on and/or changes to the claims register;

       n. assist in the dissemination of information to the public
and respond to requests for administrative information regarding
the case as directed by the Debtor or the Court, including through
the use of a case website and/or call center;

       o. if the case is converted to chapter 7, contact the
Clerk's Office within 3 days of the notice of entry of the order
converting the case;

       p. 30 days prior to the close of this case, to the extent
practicable, request that the Debtor submit to the Court a proposed
Order dismissing Reliable and terminating the services of such
agent upon completion of its duties and responsibilities and upon
the closing of this case;

       q. Within seven days of notice of entry of an order closing
the Chapter 11 Case, provide to the Court the final version of the
claims register as of the date immediately before the close of the
case; and

       r. at the close of this case, box and transport all original
documents, in proper format, as provided by the Clerk's Office, to
(i) the Federal Archives Record Administration, located at 14700
Townsend Road, Philadelphia, PA 19154-1096 or (ii) any other
location requested by the Clerk's Office.

The fees and expenses incurred by Reliable in the performance of
the above services be treated as administrative expenses of the
Debtor's estate.

Gene Matthews, senior marketing executive of Reliable Companies,
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.

Reliable may be reached at:

      Gene Matthews
      Reliable Companies
      Nemours Building
      1007 Orange Street, Suite 110
      Wilmington, DE 19801
      Phone: 302-654-8080

                    About USAE LLC

USAE LLC filed a Chapter 11 bankruptcy petition (Bankr. D. Del.
Case No. 17-11778) on September 9, 2017.  The Hon. Kevin J. Carey
presides over the case.  Gellert Scali Busenkell & Brown, LLC
represents the Debtor as counsel.  The Debtor disclosed total
assets of $25.25 million and total liabilities of $19.56 million.
The petition was signed by Robert Craig, manager.


VALVOLINE INC: S&P Raises CCR to 'BB+', Outlook Stable
------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on Lexington,
Ky.-based Valvoline Inc. to 'BB+' from 'BB'. The outlook is
stable.

S&P said, "At the same time, we affirmed our 'BBB-' issue-level
rating on the senior secured bank credit facilities. The '1'
recovery rating is unchanged, reflecting our expectation for very
high (90%-100%, rounded estimate: 95%) recovery in the event of a
payment default.

"We also raised our issue-level rating on the senior unsecured
notes to 'BB+' from 'BB'. The '4' recovery rating is unchanged,
reflecting our expectation for average (30%-50%, rounded estimate:
45%) recovery in the event of a payment default. Pro forma for the
note issuance, total debt outstanding is about $1.1 billion.

"The upgrade reflects our expectation that Valvoline will continue
to modestly grow its topline and profit through steady share gain
in the do-it-yourself (DIY) space, increased mix of premium
products, faster growth in the Quick Lube business, and volume
gains in international business, which should allow the company to
further improve its credit ratios. We forecast that adjusted debt
to EBITDA will improve to the mid-2x area by the end of fiscal year
(Sept. 30) 2018.
The stable outlook reflects our expectation that Valvoline will
continue to modestly grow its topline and profit through steady
share gains in the DIY space, the premium mix improvement, faster
growth in the Quick Lube business, and volume gains in
international business, which should allow the company to further
strengthen its credit ratios, including adjusted debt to EBITDA
improving to the mid-2x by the end of fiscal year 2018.   

"We could lower the ratings over the next year if operating
performance and margins decline considerably, leading to weaker
profitability and cash flows, and resulting in adjusted debt to
EBITDA sustained above 3x. This could occur from lower demand for
the company's lubricant products, fewer vehicle miles driven,
competition from larger players in the space intensifying, or
electric vehicles growing at a faster rate than what we expected.

"Although unlikely in the next 12 months, we could raise the
ratings if we have a more favorable view of the business. This
could happen if the company meaningfully grows its scale and
diversifies its product offering, geographic exposure and customer
base. For a higher rating, we would also likely need greater
visibility into what impact hybrid and electric vehicles may have
on Valvoline's business over the medium to long term."


VANSCOY CHIROPRACTIC: May Use Cash Collateral for 90 Days
---------------------------------------------------------
The Hon. Frank W. Volk of the U.S. Bankruptcy Court for the
Southern District of West Virginia has entered an agreed order
authorizing Vanscoy Chiropractic Corporation Holistic Health Center
to use cash collateral in the ordinary course of its present
business for a period of 90 days from the date of entry of this
Sept. 6, 2017 court order.
  
As reported by the Troubled Company Reporter on July 26, 2017, the
Debtor sought court permission to use cash collateral.

The Internal Revenue Service of the United States of America; the
West Virginia State Tax Department; and First Bank of Charleston
hold secured claims against the Debtor and the Debtor's accounts
receivable which had a face value of approximately $86,000 at the
time of the filing of the case.

First Bank of Charleston obtained a judgment against the Debtor in
the Circuit Court of Putnam County, West Virginia, under Civil
Action No. 13-C-89.  The Banks judgment also runs to Darrin
Vanscoy, individually.

The Debtor generates accounts receivable from Highmark Blue
Cross/Blue Shield, Aetna Insurance, and other insurance companies.
The receivables constitute cash collateral and the cash collateral
is subject to the pre-petition liens.  The Debtor has asserted that
it needs use of the cash collateral to pay post-petition operating
expenses in the ordinary course of its business.

The secured creditors are willing to allow the Debtor the use
certain amounts of cash collateral to continue to operate the
business during the effective term of this Agreed Order.

The creditors are granted (a) a post-petition priority security
interest in the collateral to the same extent and in the same
priority as held immediately prior to the petition date; except
that First Bank of Charleston shall be recognized as holding a
first priority lien on prepetition receivables upon which it levied
prepetition to an amount not greater than 10,047; and (b)
replacement and additional security interests and liens in and to
all property of the Debtors estate to the same extent and in the
same priority as the secured parties held immediately prior to the
petition date.  

The Debtor is authorized and directed to pay the West Virginia
State Tax Department $500 per month; the Internal Revenue Service
of the United States of America $500 per month; and First Bank of
Charleston $750 per month starting Sept. 15, 2017, and the 15 of
the month thereafter.

First Bank and the Debtor will split all proceeds received by First
Bank from Highmark on a 50/50 basis.

A copy of the Order is available at:

           http://bankrupt.com/misc/wvsb17-30271-56.pdf

              About VanScoy Chiropractic Corporation
                     Holistic Health Center

VanScoy Chiropractic Corporation Holistic Health Center sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. S.D.
W.Va. Case No. 17-30271) on June 12, 2017, disclosing under $1
million in both assets and liabilities. Judge Frank W. Volk,
presides over the case.  Joseph W. Caldwell, Esq., at Caldwell &
Riffee, serves as the Debtor's legal counsel.  The U.S. Trustee has
been unable to appoint a committee of unsecured creditors.


VINCE INTERMEDIATE: S&P Raises CCR to 'CCC+' on Improved Liquidity
------------------------------------------------------------------
S&P Global Ratings raised its corporate credit rating on N.Y.-based
Vince Intermediate Holding LLC to 'CCC+' from 'CCC-'. The outlook
is stable.

S&P said, "Concurrently, we raised our issue-level rating on the
company's $175 million term loan to 'B' from 'CCC-' and revised the
recovery rating on this debt to '1' from '3'. The revised recovery
rating reflects lower term loan debt outstanding following a $9
million reduction with proceeds from the rights offering. It also
incorporates our expectations that the company will reduce its term
loan further through scheduled amortization payments as required by
the amended term loan credit agreement."

The upgrade reflects Vince's improved liquidity following the
rights offering and related backstop investment, and receipt of $30
million of cash from its shareholders. The company used a portion
of the funds to repay $9 million of its term loan (reducing its
outstanding balance to $36 million) and reduce its revolver
borrowings by $15 million in order to increase its availability.

S&P said, "We believe the repayment moderately increased revolver
availability as of July 29, 2017. The outlook is stable, reflecting
improved liquidity position following the rights offering and
related backstop investment. We expect modestly improving
performance during the second half of fiscal 2017 and into 2018 as
the company's initiatives to improve quality of its inventory,
revise pricing strategy, reduce cost, and rationalize distribution
channels gain traction and lead to better sales, stronger margins,
and modestly positive cash flow generations during 2018.

"A lower rating could result if the company's performance fails to
strengthen because of ineffective merchandising strategy coupled
with ongoing weakness in the retail sector resulting in declining
sales and pressured margins. In our view, performance during the
company's important fourth quarter will be an indication whether
the company can reverse its negative operating trends and is better
positioned for a healthier performance in 2018.

"A higher rating is not likely until we have greater visibility
into how the company plans to addresses its tax receivable
liability given our belief that once the company turns profitable,
the liability will continue to constrain Vince's liquidity
position. For a higher rating, we would also need to see a clear
improvement in profitability and evidence that the capital
structure is sustainable.

-- S&P's simulated default scenario assumes the company's
liquidity deteriorates due to customer attrition, competitive
pressures, and higher selling and operating costs; this leads to
cash flows deteriorating to the point that the company is unable to
meet its fixed charges.

-- S&P's simulated default scenario assumes Vince would reorganize
in the event of a payment default because of the strength of its
brand. S&P therefore assesses the company as a going concern, using
a 5x emergence multiple.

-- Simulated year of default: 2019

Calculation of emergence EBITDA:

-- Debt service assumption at time of default: $4.8 million
-- Capital spending assumption: $10.9 million
-- Default year scheduled amortization: $8 million
-- Downward operational adjustment: 30%  
-- EBITDA at emergence: $16.6 million
-- Implied EBITDA multiple: 5x
-- Gross recovery valuation: $82.9 million
-- Net enterprise value (after 5% administrative costs): $78.7
million
-- Obligor/non-obligor: 90%/10%
-- Priority obligations: $49.1 million
-- Secured first-lien debt claims: $29.3 million
-- Recovery expectations: 90% to 100% (rounded to 90%).

Notes: All debt amounts include six months of pre-petition
interest.


VITAMIN WORLD: Taps JND Corporate as Claims & Noticing Agent
------------------------------------------------------------
Vitamin World, Inc. and its affiliated debtors seek approval from
the US Bankruptcy Court for the District of Delaware to employ JND
Corporate Restructuring as their claims and noticing agent.

Services to be provided by JND are:

     1. prepare and serve required notices and documents in these
        cases in accordance with the Bankruptcy Code and the
        Federal Rules of Bankruptcy Procedure in the form and
        manner directed by the Debtors and/or the Court;

     2. maintain an official copy of the Debtors' schedules of
        assets and liabilities and statement of financial
        affairs, listing the Debtors' known creditors and the
        amounts owed;

     3. maintain (a) a list of all potential creditors, equity
        holders, and other parties in interest and (b) a "core"
        mailing list consisting of all parties described in
        sections 2002(i), (j), and (k), and those parties that
        have filed a notice of appearance pursuant to Bankruptcy
        Rule 9010; update said lists and make said lists
        available upon request by a party in interest or the
        office of the clerk of the bankruptcy court;

     4. furnish a notice to all potential creditors of the last
        date for the filing of proofs of claim and a form for the
        filing of a proof of claim, after such notice and form
        are approved by this Court, and notify said potential
        creditors of the existence, amount and classification of
        their respective claims as set forth in the Schedules,
        which may be effected by inclusion of such information on
        a customized proof of claim form provided to potential
        creditors;

     5. maintain a post office box or address for the purpose of
        receiving claims and returned mail, and process all the
         mail received;

     6. for all notices, motions, orders, or other pleadings or
        documents served, prepare and file, or cause to be filed,
        with the Clerk an affidavit or certificate of service
        within seven business days of service which includes
        (a) either a copy of the notice served or the docket
        numbers(s) and title(s) of the pleading(s) served,
        (b) a list of persons to whom it was mailed (in
        alphabetical order) with their addresses, (c) the manner
        of service, and (d) the date served;

     7. process all proofs of claim received, including those
        received by the Clerk's office, and check said processing
        for accuracy, and maintain the original proofs of claim
        in a secure area;

     8. maintain the official claims register for the Debtors on
        behalf of the Clerk; upon the Clerk's request, provide
        the Clerk with certified, duplicate unofficial Claims
        Registers; and specify in the Claims Registers the
        following information for each claim docketed (a) the
        claim number assigned, (b) the date received, (c) the
        name and address of the claimant and agent, if
        applicable, who filed the claim, (d) the amount asserted,
        (e) the asserted classification(s) of the claim (e.g.,
        secured, unsecured, priority, etc.), (f) the applicable
        Debtor, and (g) any disposition of the claim;

     9. implement necessary security measures to ensure the
        completeness and integrity of the Claims Registers and
        the safekeeping of the original claims;

    10. record all transfers of claims and provide any notices
        of such transfers as required by Bankruptcy Rule 3001(e);

    11. relocate, by messenger or overnight delivery, all of the
        court-filed proofs of claim to their offices, not less
        than weekly;

    12. upon completion of the docketing process for all claims
        received to date for each case, turn over to the Clerk
        copies of the Claims Registers for the Clerk's review
        (upon the Clerk's request);

    13. monitor the Court's docket for all notices of appearance,
        address changes, and claims-related pleadings and orders
        filed and make necessary notations on and/or changes to
        the Claims Registers;

    14. assist in the dissemination of information to the public
        and respond to requests for administrative information
        regarding the cases as directed by the Debtors or the
        Court, including through the use of a case website and/or
        call center;

    15. if the case is converted to chapter 7, contact the
        Clerk's Office within three days of the notice to JND of
        entry of the order converting the case;

    16. 30 days prior to the close of this case, to the extent
        practicable, request that the Debtors submit to the Court
        a proposed Order dismissing JND and terminating its
        services upon completion of its duties and
        responsibilities and upon the closing of these Chapter 11
        Cases;

    17. within seven days of notice to JND of entry of an order
        closing the Chapter 11 Cases, JND shall provide to the
        Court the final version of the Claims Registers as of
        the date immediately before the close of the cases; and

    18. assist the Debtors with, among other things, (a) tracking
        and administration of claims; (b) performing tasks
        related to the services provided herein; and (c)
        performing other tasks pertaining to the administration
        of these Chapter 11 Cases as may be requested by the
        Debtors, the Court, or the Clerk's Office in accordance
        with the terms of the Services Agreement; and

    19. at the close of this case, box and transport all original
        documents, in proper format, as provided by the Clerk's
        office, to (a) the Federal Archives Record
        Administration, located at Central Plains Region, 200
        Space Center Drive, Lee's Summit, MO 64064 or (b) any
        other location requested by the Clerk's office.

JND's Fee Structure:

                             Standard           Discounted
                             Hourly Rates       Hourly Rates
                             ------------       ------------
     Clerical              $35.00  - $55.00    $26.25 - $41.25
     Case Assistant        $65.00  - $85.00    $48.75 - $63.75
     IT Manager            $75.00  - $95.00    $56.25 - $71.25
     Case Consultant       $85.00  - $135.00   $63.75 - $101.25
     Sr. Case Consultant   $145.00 - $165.00  $108.75 - $123.75
     Case Director         $175.00 - $195.00  $131.25 - $146.25

Travis K. Vandell, CEO of JND, attests that JND is a "disinterested
person" within the meaning of section 101(14) of the Bankruptcy
Code, as modified by section 1107(b) of the Bankruptcy Code, and
holds no interest adverse to the Debtors or their estates, as
required by section 327(a) of the Bankruptcy Code.

The Firm can be reached through:

     Travis K. Vandell
     JND Corporate Restructuring
     8269 E. 234 Ave, Suite 275
     Denver, CO 80238
     Tel: 1-800-207-7160
     Email: travis.vandell@jndla.com

                        About Vitamin World

Vitamin World Inc., VWRE Holdings, Inc. ("RE Holdings") and other
related entities sought Chapter 11 protection (Bankr. D. Del. Lead
Case No. 17-11933) on Sept. 11, 2017.

Headquartered in Holbrook, New York, Vitamin World is a specialty
retailer in the vitamins, minerals, herbs and supplements market.
The Company offers customers products across all major VMHS and
sports nutrition categories, including, supplements, active
nutrition, multiples, letter vitamins, health and beauty, herbs,
minerals, food and specialty items.

When it filed for bankruptcy, Vitamin World was operating out of
four distribution centers located in Holbrook, New York; Sparks,
Nevada; Riverside, California; and Groveport, Ohio; and 334 retail
stores that are mostly located in malls and outlet centers across
the United States and its territories.  Products are also sold
online at http://www.vitaminworld.com/ The Company has 1,478
active employees.

Katten Muchin Rosenman LLP is the Debtors' bankruptcy counsel. Saul
Ewing Arnstein & Lehr LLP is the co-counsel. Retail Consulting
Services, Inc., is the Debtors' real estate advisors.  RAS
Management Advisors, LLC, is the financial advisor.  JND Corporate
Restructuring is the claims and noticing agent.

Vitamin World estimated assets of $50 million to $100 million and
debt of $10 million to $50 million.


WEST CORP: S&P Lowers CCR to 'B' Amid Leveraged Buyout
------------------------------------------------------
Global conferencing provider West Corp. announced it has entered
into a definitive agreement to be acquired by affiliates of certain
investment funds managed by affiliates of Apollo Global Management
LLC in a transaction valued at about $5.1 billion. West Corp. will
refinance
existing debt and take on additional debt for the transaction. The
initial borrower will be Olympus Merger Sub Inc., an entity
controlled by Apollo. S&P expects that Olympus will subsequently
merge with West Corp., which will be the surviving entity.

S&P Global Ratings thus lowered its corporate credit rating on
Omaha, Neb.-based West Corp. to 'B' from 'BB-'. The rating outlook
is stable.

S&P said, "At the same time, we removed the corporate credit rating
from CreditWatch, where we had placed it on May 11, 2017, with
negative implications following the announcement that the company
entered into an agreement with affiliates of Apollo Global
Management LLC to be acquired in a transaction valued at about $5.1
billion. We expect West Corp. to repay its existing debt upon the
close of the transaction.

"We assigned 'B' issue-level and '3' recovery ratings to the
proposed senior secured credit facility, which will consist of a
$350 million revolver due in 2022 and a $2.7 billion first-lien
term loan B due in 2024. The '3' recovery rating reflects our
expectation for meaningful recovery (50%-70%; rounded estimate:
65%) for lenders in the event of payment default. We also assigned
'CCC+' issue-level and '6' recovery ratings to the proposed $1.35
billion senior unsecured notes due in 2025. The '6' recovery rating
reflects our expectation for negligible recovery (0%-10%; rounded
estimate: 5%) for lenders in the event of payment default.

"The downgrade reflects the substantially higher leverage due to
the leveraged buyout by Apollo, which will result in pro forma
adjusted debt to EBITDA increasing to the low-6x area in 2017 from
about 4.7x as of June 30, 2017. We expect the company to realize
about $70 million-$80 million in cost savings driven by headcount
reductions, offshoring, and rationalization of the company's
existing facilities. But we believe that these benefits will be
offset by one-time costs and restructuring expenses through 2018,
keeping leverage above 5x over the next few years. In addition, the
downgrade reflects the potential for debt-financed dividends to
shareholders, which will result in leverage remaining elevated
longer term.

"The stable outlook on West Corp. is based on our expectation that
the company's leverage will remain in the low-6x area through 2018
as benefits from the company's cost-saving initiatives are offset
by one-time costs and restructuring expenses.

"We could lower our corporate credit rating on the company if
adjusted leverage rises above 7x as a result of revenue decline
from client losses or if the company made a large debt-financed
acquisition or distributions to shareholders that pushed leverage
above 7x on a sustained basis.

"We could raise the rating if the company grew revenue and improve
margins from new products and services, despite ongoing pricing
pressures in the conferencing business, such that leverage declined
to below 5x. However, even in that scenario, our view of West
Corp.'s private-equity owners' financial policy constrain any
prospects."


WESTINGHOUSE ELECTRIC: Seeks OK of Key Employee Retention Program
-----------------------------------------------------------------
Adam Lidgett, writing for Bankruptcy Law360, reports that
Westinghouse Electric Co. LLC seeks authority from the Bankruptcy
Court to implement a key employee retention program, aiming to
retain 226 employees with specialized engineering and technical
expertise and setting aside $13.8 million for those employees.

The Company is also seeking termination of its deferred
compensation plan, Law360 adds.

             About Westinghouse Electric Company

Westinghouse Electric Company LLC --
http://www.westinghousenuclear.com/-- is a U.S. based nuclear
power company founded in 1999 that provides design work and
start-up help for new nuclear power plants and makes many of the
components.  Westinghouse manufactures and supplies the commercial
fuel products needed to run the plants, and it offers training,
engineering, maintenance, and quality management services.  Almost
50% of nuclear power plants around the world and about 60% of U.S.
plants are based on Westinghouse's technology.  Westinghouse's
world headquarters are located in the Pittsburgh suburb of
Cranberry Township, Pennsylvania.

On Oct. 16, 2006, Westinghouse Electric was sold for $5.4 billion
to a group comprising of Toshiba (77% share), partners The Shaw
Group (20% share), and Ishikawajima-Harima Heavy Industries Co.
Ltd. (3% share).  After purchasing part of Shaw's stake in 2013,
Japan-based conglomerate Toshiba obtained ownership of 87% of
Westinghouse.

Amid cost overruns at U.S. nuclear reactors it was building,
Westinghouse Electric Company LLC, along with 29 affiliates, filed
voluntary petitions for relief under Chapter 11 of the U.S.
Bankruptcy Code (Bankr. S.D.N.Y. Case No. 17-10751) on March 29,
2017.  The petitions were signed by AlixPartners' Lisa J. Donahue,
chief transition and development officer.

The Debtors disclosed total assets of $4.32 billion and total
liabilities of $9.39 billion as of Feb. 28, 2017.

The Hon. Michael E. Wiles presides over the cases.

Weil, Gotshal & Manges LLP serves as counsel to the Debtors.  The
Debtors hired AlixPartners LLP as financial advisor; PJT Partners
Inc. as investment banker; Kurtzman Carson Consultants LLC as
claims and noticing agent; K&L Gates as special counsel; and KPMG
LLP as tax consultant and accounting and financial reporting
advisor.

Toshiba Nuclear Energy Holdings (UK) Ltd. is represented by Albert
Togut, Esq., Brian F. Moore, Esq., and Kyle J. Ortiz, Esq., at
Togut, Segal & Segal LLP.

On April 7, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Proskauer Rose LLP is
the committee's bankruptcy counsel and Houlihan Lokey Capital,
Inc., serves as investment banker.

The Board of Directors of Westinghouse appointed a special panel
called the U.S. AP1000 Committee to oversee the company's
activities related to certain AP1000 nuclear plants located in
Georgia and South Carolina.


WESTPAC RESTORATION: Hires Lindquist & Vennum as Counsel
--------------------------------------------------------
Westpac Restoration, Inc., seeks authorization from the U.S.
Bankruptcy Court for the District of Colorado to employ Lindquist &
Vennum, LLP as counsel for the Debtor.

The Debtor requires Lindquist & Vennum to:

     a. assist in the preparation of the Debtor's schedules and
statement of financial affairs and other pleadings and amendments,
as necessary, to file and maintain the chapter 11 case;

     b. assist in the preparation of motions and documents related
to post-petition financing and the sale of assets under sec. 363
and 364 of the Bankruptcy Code;

     c. assist in the preparation of the Debtor's reorganization
plan and the disclosure statement;

     d. investigate any and all legal proceedings to collect assets
of the bankruptcy estate, including but not limited to, prosecution
of adversary proceedings pursuant to sec. 510, 541 through 552;

     e. prepare on behalf of the Debtor all necessary applications,
complaints, objections, answers, motions, orders, reports, and
other pleadings and documents;

     f. represent the Debtor in adversary proceedings and contested
matters related to the bankruptcy case;

     g. provide legal advice with respect to the Debtor's rights,
powers, obligations, and duties as a chapter 11
debtor-in-possession in the continuing operation of the Debtor's
business and the administration of the estate; and

     h. provide any other legal services for the Debtor as
necessary and appropriate for the administration of the Debtor's
estate.

Lindquist & Vennum lawyers and paralegals who will work on the
Debtor's case and their hourly rates are:

      Harvey Sender                    $550
      Ethan J. Birnberg                $345
      Marilyn Davies                   $245

Lindquist & Vennum will also be reimbursed for reasonable
out-of-pocket expenses incurred.

Ethan J. Birnberg, Esq., a partner with the law firm Lindquist &
Vennum, 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.

Lindquist & Vennum may be reached at:

     Ethan J. Birnberg, Esq.
     Lindquist & Vennum, LLP
     600 17th Street, Suite 1800
     South Denver, CO, 80202-5441
     Tel: (303) 573-5900
     Fax: (303) 573-1956
     E-mail: ebirnberg@lindquist.com

               About Westpac Restoration, Inc.

Westpac Restoration, Inc. filed a Chapter 11 bankruptcy petition
(Bankr. D. Colo. Case No. 17-18211) on September 1, 2017.  The Hon.
Elizabeth E. Brown presides over the case. Lindquist & Vennum, LLP
represents the Debtor as counsel.

The Debtor disclosed total assets of $330,491 and total liabilities
of $1.50 million.  The petition was signed by William R. Klaers,
president/treasurer.


WINDSTREAM HOLDINGS: S&P Lowers CCR to 'B' on Weak Performance
--------------------------------------------------------------
S&P Global Ratings lowered its corporate credit rating on Little
Rock, Ark.-based Windstream Holdings Inc. to 'B' from 'B+'. The
outlook is negative.

S&P said, "At the same time, we lowered the rating on Windstream
Services LLC's senior secured debt to 'BB-' from 'BB'. The recovery
rating remains '1', which indicates our expectation of very high
(90%-100%; rounded estimate: 95%) recovery in the event of payment
default.

The negative outlook reflects continued uncertainty around future
performance stemming from competitive pressures in the consumer and
SMB segment, slower sales conversion in the enterprise business,
and low visibility into the impact of cost-cutting initiatives.
Moreover, avenues to address the company's outer-year maturities
could be constrained, absent a material improvement in operating
performance.

S&P said, "We could lower the rating if continued customer losses
or weak sales growth result in further degradation in operating
performance with free operating cash flow trending materially
lower. We believe these factors could lead to a diminished
liquidity position and impair the company's ability to pay down its
medium-term maturities.

"We could also lower the rating if the acquisition of EarthLink
results in integration missteps, higher churn, pricing pressure,
and lower-than-expected synergies such that the company records
ongoing weak free operating cash flow.

"We could revise the outlook to stable if Windstream is able to
demonstrate sustained operating improvement in both is consumer and
enterprise businesses, resulting in greater confidence in the
company's ability to address debt maturities in 2020 and beyond."


WYNIT DISTRIBUTION: Taps JND as Claims Noticing & Balloting Agent
-----------------------------------------------------------------
WYNIT Distribution, LLC, et al. seek approval from the United
States Bankruptcy Court for the District of Minnesota, Minneapolis
Division, to employ JND Corporate Restructuring as their claims,
noticing, and balloting agent.

Services required of JND are:

     (a) for all notices, motions, and other pleadings or documents
filed by the Debtors, (i) conduct service as appropriate, and (ii)
prepare and file or cause to be filed an affidavit or certificate
of service within seven business days of service;

     (b) prepare and maintain a creditor matrix and master service
list;

     (c) analyze claims and process claims-related data;

     (d) monitor the Court's docket for all notices of appearance,
address changes, and claims-related pleadings and orders filed;

     (e) maintain a case website and call center (and email inquiry
service) for the benefit of all parties in interest;

     (f) assist in the dissemination of information to the public
and respond to requests for administrative information regarding
the case;

     (g) provide assistance with data processing and administrative
functions, including (i) preparation and maintenance of the
Debtors' schedules of assets and liabilities and statement of
financial affairs and (ii) the analysis and reconciliation of
claims;

     (h) provide other claims analysis, noticing, and related
administrative services as may be requested by the Debtors;

     (i) provide balloting and solicitation services in connection
with the solicitation process for any chapter 11 plan for which a
disclosure statement has been approved by the Court;

     (j) generate and provide claim reports and claim objection
exhibits;

     (k) manage the preparation, compilation, and mailing of
documents to creditors and other parties in interest in connection
with the solicitation of a chapter 11 plan;

     (l) tabulate votes in connection with any plan filed by the
Debtors and provide ballot reports to the Debtors and their
professionals;

     (m) generate a ballot certification and testify, if necessary,
in support of the same;

     (n) manage any distributions made pursuant to a confirmed
plan;

     (o) manage the publication of legal notices, if any, as
requested by the Debtors; and

     (p) provide other balloting, solicitation, distribution and
administrative services as may be requested by the Debtors.

JND's hourly rates are:

                             Standard          Discounted
                           Hourly Rates       Hourly Rates
                           ------------       ------------
     Clerical                $35 - $55          $28 - $44
     Case Assistant          $65 - $85          $52 - $68
     IT Manager              $75 - $95          $60 - $76
     Case Consultant         $85 - $135         $68 - $108
     Sr. Case Consultant    $145 - $165        $116 - $132
     Case Director          $175 - $195        $140 - $156

Travis K. Vandell, CEO of JND Corporate Restructuring, attests that
his firm is a "disinterested person" within the meaning of section
101(14) of the Bankruptcy Code.

The Firm can be reached through:

     Travis K. Vandell
     JND Corporate Restructuring
     8269 E. 23rÿ Ave, Suite 275
     Denver, CO 80238
     Phone: 1-800-207-7160
     Email: travis.vandell@JNDLA.com

                  About WYNIT Distribution

Headquartered at Greenville, South Carolina, WYNIT Distribution,
LLC, is an international distributor of products from the top
brands in the consumer electronics, photo, wide format printing,
security and outdoor leisure and adventure industries.

The Debtor filed a Chapter 11 bankruptcy petition (Bankr. D. Minn.
Case No. 17-42726) on September 8, 2017.  The petitions were signed
by Pete Richichi, chief operating officer.

The Debtor disclosed total assets of $100 million to $500 million
and total liabilities of $100 million to $500 million.

Judge Kathleen H Sanberg presides over the case.  Stinson Leonard
Street LLP represents the Debtor as counsel.


YIELD10 BIOSCIENCE: Ends Second Quarter with $3 Million in Cash
---------------------------------------------------------------
Yield10 Bioscience, Inc., reported financial results for the three
months ended June 30, 2017.

"We made solid progress in the second quarter driving toward the
generation of proof points in our research and development
programs," commented Oliver Peoples, Ph.D., president and chief
executive officer.  "We announced the start of field tests at sites
in Canada in early June for the evaluation of our novel yield trait
gene C3003 in Camelina and canola.  Harvest of the crops is
expected to start in the coming weeks.  In addition, our C3003
yield trait has been introduced into soybean through a collaborator
and greenhouse studies are currently underway. Progress with these
studies keeps us on track to begin reporting out additional yield
data on C3003 in oilseed crops starting in the fourth quarter of
2017."

"Our T3 Platform provides us with a novel approach to discover
performance traits and to develop strategies for genome editing for
deployment in commercial crops.  At the recent Plant Biology 2017
conference, we reported results showing that our C4001 trait
produces significant increases in plant biomass yield and we are
making progress deploying this trait in rice.  We recently began
additional work with the C4000 series of traits for yield
improvement and drought tolerance in wheat through a new
collaboration. Highlighting our work in genome editing as well as
our efforts to establish a robust internal process for obtaining
nonregulated status with USDA for new traits, we submitted to
USDA-APHIS an 'Am I regulated?' letter for genome-edited Camelina
during the second quarter."

"On the corporate front, we filed four additional patent
applications in the first half of the year related to expanding
coverage around our inventions including C3003.  More recently in
July, we shored up our balance sheet raising $2.0 million of net
proceeds in an offering of common stock and warrants.  We look
forward to the second half of the year as we continue to generate
and report proof points, which we believe will validate the use of
our performance traits in agriculturally important crops," said Dr.
Peoples.

            SECOND QUARTER 2017 FINANCIAL OVERVIEW

Yield10 Bioscience is managed with an emphasis on cash flow and
deploys its financial resources in a disciplined manner to achieve
its key strategic objectives.  The Company ended the second quarter
with $3.0 million in unrestricted cash and cash equivalents.  The
Company's net cash used in operating activities during the three
months ended June 30, 2017 was $1.9 million, which was an increase
of $0.8 million from the $1.1 million used for operating activities
during the three months ended June 30, 2016.  During the three
months ended June 30, 2016, the Company received one-time license
and royalty payments totaling $3.0 million, significantly
offsetting the net cash used during the period.

On July 7, 2017, the Company completed an offering of the Company's
securities and raised net proceeds of approximately $2.0 million.
As a result of acquiring these additional funds, the Company
anticipates that its current cash resources will be sufficient to
fund operations and meet its obligations, including its
restructuring obligations, when due, into the first quarter of
2018.

The Company anticipates that it will use approximately $8.0 to $8.5
million of cash during 2017, including anticipated payments for
restructuring costs.  The Company's present capital resources are
not sufficient to fund its planned operations for a twelve month
period and, therefore, raise substantial doubt about the Company's
ability to continue as a going concern.

The Company's ability to continue operations after its current cash
resources are exhausted depends on its ability to obtain additional
financing, including public or private equity financing, secured or
unsecured debt financing, receipt of additional government research
grants as well as licensing or other collaborative arrangements.
O
n May 26, 2017, the Company effected a 1-for-10 reverse stock split
of its common stock in order to regain compliance with NASDAQ's
$1.00 per share minimum market price.  The ratio for the reverse
stock split was determined by the Company's board of directors
following approval by stockholders at the Annual Meeting held on
May 24, 2017.  All share amounts, per share data and share prices
set forth in this release have been adjusted retroactively to
reflect this reverse stock split.

Continuing Operations

For the three months ending June 30, 2017, the Company reported a
net loss from continuing operations of $2.7 million, or $0.96 per
share, as compared to a net loss from continuing operations of $2.5
million, or $0.90 per share, for the three months ended June 30,
2016.

Total research grant revenue for the three months ended June 30,
2017, was $0.3 million, compared to $0.2 million recorded for the
three months ended June 30, 2016. Research and development expenses
and general and administrative expenses from continuing operations
were $1.1 million and $1.9 million, respectively, for the three
months ended June 30, 2017 compared to $1.5 million and $1.1
million, respectively, for the three months ended June 30, 2016.

For the six months ending June 30, 2017, the Company reported a net
loss from continuing operations of $4.8 million, or $1.69 per
share, as compared to a net loss from continuing operations of $6.0
million, or $2.20 per share, for the six months ended June 30,
2016.

Total research grant revenue for the six months ended June 30, 2017
was $0.6 million, compared to $0.3 million recorded for the six
months ended June 30, 2016.  Research and development expenses and
general and administrative expenses from continuing operations were
$2.2 million and $3.1 million, respectively, for the six months
ended June 30, 2017 compared to $3.0 million and $3.4 million,
respectively for the six months ended June 30, 2016.

Discontinued Operations

In July 2016, the Board of Directors of the Company approved a
strategic restructuring plan under which Yield10 Bioscience became
the Company's core business.  As a result of this strategic shift,
the Company completed the sale of its biopolymer assets in
September 2016 in a transaction that met the requirements for
discontinued operations reporting.  The Company's financial
statements for the three and six months ended June 30, 2016 have
therefore been prepared to reflect the Company's former biopolymer
operations as a discontinued operation.  Net loss and net loss per
share from discontinued operations were $0.7 million and $0.25,
respectively, for the three months ended June 30, 2016 and a $3.6
million net loss and a $1.32 net loss per share for the six months
ended June 30, 2016.

                   About Yield10 Bioscience

Yield10 Bioscience, Inc., formerly known as Metabolix, Inc. --
http://www.yield10bio.com/-- is focused on developing new
technologies to achieve step-change improvements in crop yield to
enhance global food security.  Yield10 has an extensive track
record of innovation based around optimizing the flow of carbon in
living systems.  Yield10 is leveraging its technology platforms and
unique knowledge base to design precise alterations to gene
activity and the flow of carbon in plants to produce higher yields
with lower inputs of land, water or fertilizer.  Yield10 is
advancing several yield traits it has developed in crops such as
Camelina, canola, soybean and corn.  Yield10 is headquartered in
Woburn, MA and has an Oilseeds center of excellence in Saskatoon,
Canada.

Yield10 reported a net loss of $7.60 million on $1.15 million of
total revenue for the year ended Dec. 31, 2016, compared to a net
loss of $23.68 million on $1.35 million of total revenue for the
year ended Dec. 31, 2015.  As of June 30, 2017, Yield10 had $6.06
million in total assets, $3.82 million in total liabilities and
$2.24 million in total stockholders' equity.

RSM US LLP, in Boston, Massachusetts, issued a "going concern"
opinion on the consolidated financial statements for the year ended
Dec. 31, 2016, noting that the Company has suffered recurring
losses from operations and has insufficient capital resources,
which raises substantial doubt about its ability to continue as a
going concern.


ZETTA JET: Shareholders Win Injunction in Singapore
---------------------------------------------------
Zetta Jet USA, Inc., said in a U.S. Bankruptcy Court filing it has
learned that certain shareholders of its co-debtor and parent
company, Zetta Jet PTE, Ltd. -- namely, Asia Aviation Holdings Pte
Ltd and Truly Great Global Limited -- have sought and obtained on
an emergency basis an injunction from a court in Singapore in
response to the commencement of the Chapter 11 bankruptcy cases
filed by Zetta Jet USA and Zetta Jet PTE.

Counsel for Zetta Jet USA has thus far not yet been provided with a
copy of any such injunction.

The Debtor contends that (i) the actions taken by those parties in
Singapore constitute violations of the automatic stay, (ii) the
Singapore Court does not have any jurisdiction over the Debtor or
this Bankruptcy Court, and (iii) as a result of the foregoing, the
actions taken by such parties are null and void as a matter of
law.

Counsel to the Debtors, Ron Bender, Esq., at Levene, Neale, Bender,
Yoo & Brill L.L.P., cites In re Gold & Honey, Ltd., 310 B.R. 357,
369 (Bankr.E.D.N.Y.2009) (determining foreign receivership
proceeding commenced in Israel for Israeli corporation to have
violated the automatic stay when New York corporation and Israeli
corporation had already commenced chapter 11 proceedings).

                          About Zetta Jet

Headquartered in Singapore, Zetta Jet claims to be the world's
first truly personalized private airline.  Zetta Jet promises to
deliver the ultimate in bespoke luxury experiences to a discerning
clientele with its unique experience that combines the dedicated
Asian service philosophy with the flexibility and 'can-do' spirit
of the U.S., adorned with the glamour of Europe's enduring chic on
its Bombardier fleet with ultra-long range intercontinental
capabilities across the Pacific Rim.

Zetta Jet is a FAA-certificated air carrier and the first only part
135 operator authorized to conduct Polar flights, enabling Zetta
Jet to optimize routes without limitation.  The Company has offices
both in Los Angeles and Singapore, and a network of sales and
support offices in New York, London, San Jose, Harbin and
Singapore.

Burbank, California-based Zetta Jet USA, Inc., and its
Singapore-based parent, Zetta Jet Pte. Ltd, filed voluntary
bankruptcy petitions under Chapter 11 of the U.S. Bankruptcy Code
in Los Angeles (Bankr. C.D. Cal. Case No. 17-21386 and 17-21387) on
Sept. 15, 2017.

Zetta Jet PTE and Zetta Jet USA each estimated assets and debt of
$50 million to $100 million.

Levene, Neale, Bender, Yoo & Brill L.L.P, serves as counsel to the
Debtors.


ZETTA JET: To Pursue Claims, Scrap Deals Signed by Former Exec.
---------------------------------------------------------------
Zetta Jet USA, Inc., and parent Zetta Jet Pte. Ltd, have sought
bankruptcy protection in the U.S. to purge fraudulent debt and
scrap anomalous contracts signed by an officer they recently let go
and sued in district court.

Zetta Jet conducts private flight operations for international
business and luxury travel.  Zetta Jet services routes domestically
across the United States and globally to Europe, Asia, Australia,
Africa, the Middle East, and North and South America, with
ultra-long range intercontinental capabilities across the Pacific
Rim.  Zeta Jet owns and operates a fleet of state-of-the-art
Bombardier dual-engine jet aircraft, which are equipped with the
fastest in-flight Wi-Fi available, whisper-quiet cabins, and
curated with the finest amenities.  Additionally, Zetta Jet
operates a number of leased jets.

Zetta Jet PTE is the parent and sole shareholder of Zetta Jet USA.
Zetta Jet USA has its main office and hangar base in Burbank,
California, and Zetta Jet PTE has its main office in Singapore.

The Debtors have no secured lender and do not believe that any
creditor has a security interest or lien in the revenue and cash of
the Debtors.

In December 2016, Zetta Jet PTE announced the merger/acquisition of
Zetta Jet USA's predecessor in interest, Advanced Air Management,
Inc., a California corporation, and Asia Aviation Company Pte,
Ltd., a Singaporean company, which gave rise to the Zetta Jet of
today.

Established in August 2015, Zetta Jet has provided the ultimate in
bespoke luxury experience to a discerning clientele of
ultra-high-net-worth individuals across the globe.  Zetta Jet has
enjoyed phenomenal growth over the past two years, in large part
due to high client satisfaction, customer word-of-mouth, and
high-profile advertising, including advertising on the ring-ropes
of the recent Mayweather-McGregor boxing match.

                   Events Leading to Bankruptcy

In August 2017, Zetta Jet's management learned that one of its
officers, Geoffrey Cassidy -- who has since been removed from
office -- was engaged in what Zetta Jet alleges to be fraud,
embezzlement, breaches of fiduciary duty, defalcation, and
self-dealing at a loss of millions of dollars to Zetta Jet.  On
August 17, 2017, Zetta Jet held special board meetings and removed
Mr. Cassidy and his wife from their respective positions with Zetta
Jet.  At a special board meeting held on Sept. 5, the board of
directors appointed Michael Maher as Zetta Jet's new Chief
Executive Officer and President and authorized Mr. Maher to explore
bankruptcy options and file bankruptcy cases for the Zetta Jet USA
and Zetta Jet PTE.

Zetta Jet believes that Mr. Cassidy did not simply loot Zetta Jet's
coffers but also entered into several contracts on behalf of Zetta
Jet that were detrimental to Zetta Jet -- many of which Zetta Jet
suspects involved kickbacks to Mr. Cassidy and secretive
self-dealing.

Zetta Jet began a legal investigation and forensic accounting prior
to the bankruptcy filing.  As a result, on Sept. 8, 2017, Zetta Jet
filed a federal civil lawsuit against Mr. Cassidy and an investor
in the United States District Court for the Central District of
California, bearing case number 2:17-cv-06648-JAK-GJS.  Zetta Jet
alleges that Mr. Cassidy engaged in self-dealing, fraud,
embezzlement and enriched himself by, among other unlawful
activities, (i) using company funds to purchase and/or renovate
personal property including two yachts and related items valued
conservatively between US$3 million and US$10 million; (ii)
purchasing and renovating real property, including homes in France
and Singapore; (iii) purchasing at least three luxury automobiles
in Singapore valued conservatively between US$2 million and US$3
million; (iv) hosting extravagant gatherings costing hundreds of
thousands of dollars in restaurants, bars, and social clubs around
the world, including in Monaco, Los Angeles, and Macao; and (v)
personally using Zetta Jet's fleet to fly his friends and himself
for free around the globe to Singapore, Melbourne, Tokyo, Los
Angeles, and Nice, France -- where he took possession of his new
multi-million-dollar yacht, which was purchased with
misappropriated funds at Zetta Jet's expense -- in total more than
300 hours of flight time at an average cost of $10,000 per hour in
costs and lost corporate opportunity.

In 2015, Mr. Cassidy, in his capacity as an officer of Zetta Jet,
purchased seven Bombardier Global Express aircraft from a company
called Jetcraft and is alleged to have made secret deals with the
Jetcraft broker for illegal kickbacks of approximately US$2 million
for each aircraft purchased.  Later, in 2017, Mr. Cassidy ordered
seven more Bombardier jets from Jetcraft with similar alleged
illegal secret kickbacks.  Zetta Jet estimates that these alleged
illegal kickbacks, in the aggregate, represent between US$14
million and US$18 million of assets and/or opportunities
misappropriated from Zetta Jet.  These dealings harmed and continue
to harm Zetta Jet by having inflated the price of the purchased
jets, inflating the financing obligations taken on by Zetta Jet,
including additional interest on higher principal sums borrowed,
and inflating the debt service to an unsustainable level.

Both Zetta Jet USA and Zetta Jet PTE will seek to employ
professionals in their bankruptcy cases to continue the forensic
work and litigation involving the District Court Lawsuit and intend
to recover as much as possible to repay creditors, as well as
unwind and avoid fraudulent conveyances.  Zetta Jet USA and Zetta
Jet PTE will also evaluate and seek to reject certain executory
contracts negotiated by Mr. Cassidy for their unfavorable business
terms or otherwise avoid them as fraudulent conveyances.  The FBI
has interviewed Zetta Jet's officers and shareholders about these
matters, and Zetta Jet's current management is cooperating fully in
the belief that this will advance recovery for creditors.

Additionally, in 2016, a wealthy Chinese national, Mr. Li Qi, made
a substantial investment in Zetta Jet with a combination of US$70
million loans and US$60 million capital.  Zetta Jet estimates that
Mr. Qi was owed approximately US$70 million of debt as of the
Petition Date.  Prior to the Petition Date, Mr. Qi sought the
immediate payment of the obligations owed to him.  Zetta Jet's
management determined that Zetta Jet could not satisfy the demand,
certainly not without compromising the integrity of Zetta Jet's
ongoing business operations.

With the mounting pressure on cash flow, payments due to legitimate
creditors for debts incurred in the ordinary course of Zetta Jet's
business, and fraudulent claims being lodged by illegitimate
creditors, Zetta Jet USA and Zetta Jet PTE determined in their
reasonable business judgment that they should file Chapter 11
bankruptcy cases and utilize the protections of the Bankruptcy Code
to keep their business operations running without disruption, purge
any fraudulent debt, analyze and reject those contracts negotiated
by Mr. Cassidy which are determined by the Debtor and Zetta Jet PTE
to be unfavorable, pursue claims against Mr. Cassidy and
potentially other parties, and provide for the greatest recovery
possible for the legitimate creditors of Zetta Jet USA and Zetta
Jet PTE.

                           84 Employees

As of the Petition Date, Zetta Jet USA employed a total of 84
employees, who are generally based in the United States.  The
Debtor has filed a motion to pay prepetition wages to employees.
By Thursday, Sept. 21, 2017, the Debtor will be required to
transfer funds to Intuit in an amount sufficient to cover the Wages
due to 78 Employees who are paid on a semi-monthly basis on Friday,
Sept. 22, which amount is estimated to total $335,194.

The Debtor also expects to pay 6 employees who are paid on a
monthly basis on Friday, October 6, the amount totaling $29,584.
The source of the funds to be used to pay and/or honor the
pre-petition Wages and to continue honoring the Debtor's employment
and benefit policies will be the Debtor's revenue and cash on hand.
The Debtor says it cannot maintain its business operations without
its employees.

                          About Zetta Jet

Headquartered in Singapore, Zetta Jet claims to be the world's
first truly personalized private airline.  Zetta Jet promises to
deliver the ultimate in bespoke luxury experiences to a discerning
clientele with its unique experience that combines the dedicated
Asian service philosophy with the flexibility and 'can-do' spirit
of the U.S., adorned with the glamour of Europe's enduring chic on
its Bombardier fleet with ultra-long range intercontinental
capabilities across the Pacific Rim.

Zetta Jet is a FAA-certificated air carrier and the first only part
135 operator authorized to conduct Polar flights, enabling Zetta
Jet to optimize routes without limitation.  The Company has offices
both in Los Angeles and Singapore, and a network of sales and
support offices in New York, London, San Jose, Harbin and
Singapore.

Burbank, California-based Zetta Jet USA, Inc., and its
Singapore-based parent, Zetta Jet Pte. Ltd, filed voluntary
bankruptcy petitions under Chapter 11 of the U.S. Bankruptcy Code
in Los Angeles (Bankr. C.D. Cal. Case No. 17-21386 and 17-21387) on
Sept. 15, 2017.

Zetta Jet PTE and Zetta Jet USA each estimated assets and debt of
$50 million to $100 million.

Levene, Neale, Bender, Yoo & Brill L.L.P, serves as counsel to the
Debtors.


[^] Recent Small-Dollar & Individual Chapter 11 Filings
-------------------------------------------------------
In re AAA Nursing Services Inc.
   Bankr. C.D. Cal. Case No. 17-12433
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 12, 2017
         See http://bankrupt.com/misc/cacb17-12433.pdf
         represented by: Michael Jay Berger, Esq.
                         LAW OFFICES OF MICHAEL JAY BERGER
                      E-mail: michael.berger@bankruptcypower.com

In re A Helping Hand Too, LLC
   Bankr. W.D. La. Case No. 17-31512
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 12, 2017
         See http://bankrupt.com/misc/lawb17-31512.pdf
         represented by: Louis G. Scott, Esq.
                         E-mail: scotttendal@bellsouth.net

In re Cathedral Hill Hospitality Inc.
   Bankr. D. Minn. Case No. 17-32895
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 12, 2017
         See http://bankrupt.com/misc/mnb17-32895.pdf
         represented by: Thomas Flynn, Esq.
                         LARKIN HOFFMAN DALY & LINDGREN
                         E-mail: tflynn@larkinhoffman.com

In re Michael A. Dean
   Bankr. D. Nev. Case No. 17-14918
      Chapter 11 Petition filed September 12, 2017
         represented by: Seth D. Ballstaedt, Esq.
                         THE BALLSTAEDT LAW FIRM
                         E-mail: seth@ballstaedtlaw.com

In re Vekrum Kaushik
   Bankr. E.D.N.Y. Case No. 17-75574
      Chapter 11 Petition filed September 12, 2017
         Filed Pro Se

In re Stanley J. Caterbone
   Bankr. E.D. Pa. Case No. 17-16204
      Chapter 11 Petition filed September 12, 2017
         Filed Pro Se

In re Fidalgo 2010 LLC
   Bankr. W.D. Wash. Case No. 17-14004
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 12, 2017
         See http://bankrupt.com/misc/wawb17-14004.pdf
         represented by: Larry B. Feinstein, Esq.
                         VORTMAN & FEINSTEIN
                         E-mail: feinstein1947@gmail.com

In re Keith Bryan Britto and Yvonne Vasquez Britto
   Bankr. N.D. Cal. Case No. 17-42304
      Chapter 11 Petition filed September 13, 2017
         represented by: Lewis Phon, Esq.
                         LAW OFFICES OF LEWIS PHON
                         E-mail: lewisphon@att.net

In re Mountain Blue Hotel Group, LLC
   Bankr. N.D. Ga. Case No. 17-66051
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 13, 2017
         See http://bankrupt.com/misc/ganb17-66051.pdf
         represented by: Scott B. Riddle, Esq.
                         LAW OFFICE OF SCOTT B. RIDDLE, LLC
                         E-mail: scott@scottriddlelaw.com

In re Dominic Vincent Bovio
   Bankr. D.N.J. Case No. 17-28604
      Chapter 11 Petition filed September 13, 2017
         Filed Pro Se

In re Target Sports Retail, LLC
   Bankr. D.N.M. Case No. 17-12346
   NAICS 4-Digit Code: Not Stated
      Chapter 11 Petition filed September 13, 2017
         See http://bankrupt.com/misc/nmb17-12346.pdf
         represented by: Michael K. Daniels, Esq.
                         E-mail: mike@mdanielslaw.com

In re Freeport Realty Management Inc.
   Bankr. E.D.N.Y. Case No. 17-44725
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 13, 2017
         See http://bankrupt.com/misc/nyeb17-44725.pdf
         represented by: Karamvir Dahiya, Esq.
                         DAHIYA LAW OFFICES, LLC
                         E-mail: karam@bankruptcypundit.com

In re Sea Crest Palace Diner
   Bankr. E.D.N.Y. Case No. 17-75594
   NAICS 4-Digit Code: 7225
      Chapter 11 Petition filed September 13, 2017
         See http://bankrupt.com/misc/nyeb17-75594.pdf
         Filed Pro Se

In re Arturo L. Gonzalez Perez
   Bankr. D.P.R. Case No. 17-06372
      Chapter 11 Petition filed September 13, 2017
         represented by: Eduardo J Mayoral Garcia, Esq.
                         E-mail: emayoral@gmail.com

In re Morgan's Maids, LLC
   Bankr. M.D. Tenn. Case No. 17-06252
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 13, 2017
         See http://bankrupt.com/misc/tnmb17-06252.pdf
         represented by: Steven L. Lefkovitz, Esq.
                         LAW OFFICES LEFKOVITZ & LEFKOVITZ
                         E-mail: slefkovitz@lefkovitz.com

In re Wendy Anne Biddle
   Bankr. M.D. Fla. Case No. 17-07974
      Chapter 11 Petition filed September 14, 2017
         represented by: David W. Steen, Esq.
                         DAVID W STEEN, P.A.
                         E-mail: dwsteen@dsteenpa.com

In re James K. Hansen and Donna L. Hansen
   Bankr. M.D. Fla. Case No. 17-07980
      Chapter 11 Petition filed September 14, 2017
         represented by: Michael A. Ziegler, Esq.
                         LAW OFFICE OF MICHAEL A. ZIEGLER PL
                         E-mail: mike@zieglerlawoffice.com

In re Non-Stop Transport, LLC
   Bankr. S.D. Fla. Case No. 17-21405
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 14, 2017
         See http://bankrupt.com/misc/flsb17-21405.pdf
         represented by: Chad T. Van Horn, Esq.
                         VAN HORN LAW GROUP, P.A.
                         E-mail: Chad@cvhlawgroup.com

In re Myles Buenos Tortel
   Bankr. D. Idaho Case No. 17-40827
      Chapter 11 Petition filed September 14, 2017
         represented by: Aaron J Tolson, Esq.
                         E-mail: ajt@aaronjtolsonlaw.com

In re East NY Realty II Inc.
   Bankr. E.D.N.Y. Case No. 17-44751
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 14, 2017
         See http://bankrupt.com/misc/nyeb17-44751.pdf
         Filed Pro Se

In re 19407 Linden LLC
   Bankr. E.D.N.Y. Case No. 17-44759
   NAICS 4-Digit Code: 8129
      Chapter 11 Petition filed September 14, 2017
         See http://bankrupt.com/misc/nyeb17-44759.pdf
         Filed Pro Se

In re 657 Rogers Avenue LLC
   Bankr. E.D.N.Y. Case No. 17-75614
   NAICS 4-Digit Code: 2361
      Chapter 11 Petition filed September 14, 2017
         See http://bankrupt.com/misc/nyeb17-75614.pdf
         represented by: Dominic Sarna, Esq.
                         WINGATE KEARNEY CULEN

In re Bedrock Holdings, Inc.
   Bankr. E.D. Pa. Case No. 17-16283
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 14, 2017
         See http://bankrupt.com/misc/paeb17-16283.pdf
         represented by: Kevin K. Kercher, Esq.
                         LAW OFFICE OF KEVIN K. KERCHER, ESQ, PC
                         E-mail: kevinkk@kercherlaw.com

In re CTB Ventures LLC
   Bankr. W.D. Wash. Case No. 17-14042
      Chapter 11 Petition filed September 14, 2017
         Filed Pro Se

In re Paragon & Beyond Ltd.
   Bankr. E.D.N.Y. Case No. 17-44794
   NAICS 4-Digit Code: 4911
      Chapter 11 Petition filed September 15, 2017
         See http://bankrupt.com/misc/nyeb17-44714.pdf
         Filed Pro Se

In re Home Town Media Group, LLC
   Bankr. S.D.N.Y. Case No. 17-23422
   NAICS 4-Digit Code: Not stated
      Chapter 11 Petition filed September 15, 2017
         See http://bankrupt.com/misc/nysb17-23422.pdf
         represented by: Richard A. Roberts, Esq.
                         E-mail: attorneyrobertsoffice@yahoo.com


                            *********

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 ***