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         T R O U B L E D   C O M P A N Y   R E P O R T E R

              Thursday, December 28, 2017, Vol. 21, No. 361

                            Headlines

3600 ASHE: Case Summary & 20 Largest Unsecured Creditors
ABC FAMILY DENTAL: Case Summary & 20 Largest Unsecured Creditors
AEROGROUP INTERNATIONAL: To Become Licensor of Rights to Sell
AMIDON INC: Case Summary & 20 Largest Unsecured Creditors
AMKOR TECHNOLOGY: Egan-Jones Hikes Sr. Unsecured Ratings to BB-

ANCHORAGE MIDTOWN: Court Approves Disclosure Statement
ANNALY CAPITAL: Egan-Jones Hikes Sr. Unsecured Ratings to BB-
B. LANE INC: Committee Taps EisnerAmper as Accountant
BEACH DANS: Approved Business Sale No Longer Subject to Objection
BISON GLOBAL: $203K Sale of 15 Trailers to DoubleDiamond Approved

BLUE STAR: $750K Sale of All Operating Assets to Regency Okayed
BLUFF CREEK: Court Approves Withdrawal of Exclusivity Motion
CABELA'S INC: Egan-Jones Cuts Sr. Unsecured Ratings to BB-
CAPITOL SUPPLY: $300K Sale of ITVAR Division to Immersion Approved
CITIGROUP 2016-C3: DBRS Confirms BB Rating on Class E Debt

CLEAR CHANNEL: Insufficient Cash Flow Raises Going Concern Doubt
CLUB VILLAGE: Unsecureds to be Paid from Sale Proceeds
COPPER SANDS: Gets Court Approval to Restructure Under CCAA
CREEKSIDE HOMES: To File Disclosure Statement, Plan by April 16
CUMULUS MEDIA: Egan-Jones Lowers Sr. Unsecured Ratings to 'D'

DAVID LIND: Trustee's $2.5M Sale of Property to Lodi Pharma Okayed
DYNAMIC INTERNATIONAL: Nexsen Pruet Represents MLIT and Brit
DYNAMIC INTERNATIONAL: To Seek Plan Confirmation on Jan. 30
ELIZABETH ARDEN: Egan-Jones Withdraws 'CCC' LC Unsecured Rating
EMERALD COAST: Jan. 19 Plan Confirmation Hearing

GELTECH SOLUTIONS: Recurring Losses Raise Going Concern Doubt
HERC HOLDINGS: Egan-Jones Cuts LC Sr. Unsecured Rating to 'B-'
HOPEWELL PROMOTIONS: Case Summary & 3 Unsecured Creditors
KATE SPADE: Egan-Jones Withdraws 'B' Sr. Unsecured Debt Ratings
KOMATSU MINING: Egan-Jones Withdraws BB- Sr. Unsecured Ratings

LAREDO PETROLEUM: Egan-Jones Hikes LC Sr. Unsecured Rating to B
LEADVILLE CORPORATION: Involuntary Chapter 11 Case Summary
LEHMAN BROTHERS UK: Has Until March 29 to Exclusively File Plan
LEVEL 3 COMMUNICATIONS: Egan-Jones Withdraws BB- Unsec. Ratings
LMM Sports: Jan. 8 Disclosure Statement Hearing

LUKE'S LOCKER: Seeks February 20 Exclusive Plan Period Extension
MAC ACQUISITION: Committee Objects to Disclosure Statement
MAGUMO CORP: Unsecureds to Get Single Dividend Payment of $5,000
MANN REALTY: Unsecureds to Get 100% Recovery from Sale Proceeds
MELBOURNE BEACH: Case Summary & 11 Unsecured Creditors

OCONEE REGIONAL: Bond Trustee & Committee Allowed to File Plan
OLYMPIA OFFICE: Case Summary & 7 Unsecured Creditors
ONCOLOGY INSTITUTE: Court Confirms Chapter 11 Plan
PIONEER HEALTH: Sale of All Assets to Lackey for $175K Approved
PITNEY BOWES: Egan-Jones Cuts Sr. Unsecured Ratings to BB+

PRESERVE DEVELOPMENT: Case Summary & 5 Unsecured Creditors
RIO POZO: Voluntary Chapter 11 Case Summary
RMG ENTERPRISES: Case Summary & 20 Largest Unsecured Creditors
SADDLE RIVER ADVISORS: Claims Bar Date Set for January 31
SOMNANG REALTY: Feb. 27 Plan Confirmation Hearing

SOUTHWESTERN ENERGY: Egan-Jones Hikes FC Unsec. Debt Rating to BB
SPOON PRIME: Jan. 30 Plan Confirmation Hearing
SQUARE ONE: $200K Sale of All Business Assets to 3 Square Okayed
STILLWATER MINING: Egan-Jones Cuts Sr. Unsecured Ratings to B
SYNCHRONOSS TECHNOLOGIES: Egan-Jones Cuts Unsec. Ratings to BB

THINK FINANCE: Taps Goodwin Procter as Litigation Counsel
THINK FINANCE: Taps Hunton & Williams as Legal Counsel
VERMILLION INC: Accumulated Deficit Raises Going Concern Doubt
VIRTU KCG: Egan-Jones Withdraws 'B+' Sr. Unsecured Debt Ratings
WALKER RENAISSANCE: Disclosure Statement Has Conditional Approval

WHICKER ASSET: Taps Lawson & Co to Prepare Tax Returns
[*] DBRS Reviews 159 Classes From 19 US RMBS Transactions
[^] Recent Small-Dollar & Individual Chapter 11 Filings

                            *********

3600 ASHE: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------
Debtor: 3600 Ashe, LLC
        300 West Glenoaks Boulevard, Suite 202
        Glendale, CA 91202
        Tel: (626) 535-1900

Type of Business: 3600 Ashe, LLC is a real estate company
                  whose principal assets are located at 3600
                  Ashe Road Bakersfield, CA 93309.

Chapter 11 Petition Date: December 26, 2017

Case No.: 17-25614

Court: United States Bankruptcy Court
       Central District of California (Los Angeles)

Judge: Hon. Deborah J. Saltzman

Debtor's Counsel: Dean G Rallis, Jr., Esq.
                  ANGLIN, FLEWELLING, RASMUSSEN, CAMPBELL &
                  TRYTTEN LLP
                  301 N. Lake Avenue, Suite 1100
                  Pasadena, CA 91101
                  Tel: 626-204-0261
                  Fax: 626-577-7764
                  E-mail: drallis@afrct.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Stephen Hall, managing member.

A copy of the Debtor's list of 20 largest unsecured creditors is
available for free at http://bankrupt.com/misc/cacb17-25614.pdf

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

      http://bankrupt.com/misc/cacb17-25614_creditors.pdf


ABC FAMILY DENTAL: Case Summary & 20 Largest Unsecured Creditors
----------------------------------------------------------------
Debtor: ABC Neighborhood Dental & Orthodontics, P.C.
           dba ABC Family Dental and Orthodontics
        1250 S Buckley Ave, Unit M
        Aurora, CO 80017

Type of Business: ABC Family Dental & Orthodontics is a dental
                  clinic located at 1250 S Buckley Rd, Aurora,
                  CO 80017.  The company's gross revenue
                  amounted to $938,213 in 2016 and $882,106 in
                  2015.  ABC Family Dental is 100% owned by
                  Michael Shifman.

Chapter 11 Petition Date: December 26, 2017

Case No.: 17-21637

Court: United States Bankruptcy Court
       District of Colorado (Denver)

Judge: Hon. Kimberley H. Tyson

Debtor's Counsel: Jeffrey S. Brinen, Esq.
                  KUTNER BRINEN, P.C.
                  1660 Lincoln St., Ste. 1850
                  Denver, CO 80264
                  Tel: 303-832-2400
                  E-mail: jsb@kutnerlaw.com

                    - and -

                  Keri L. Riley, Esq.
                  KUTNER BRINEN, P.C.
                  1660 Lincoln St., Ste.1850
                  Denver, CO 80202
                  Tel: 303-832-2400
                  Fax: 303-832-1510
                  E-mail: klf@kutnerlaw.com

Total Assets: $92,521

Total Liabilities: $1.21 million

The petition was signed by Michael Shifman, owner.

A full-text copy of the petition, along with a list of 20 largest
unsecured creditors, is available for free at
http://bankrupt.com/misc/cob17-21637.pdf


AEROGROUP INTERNATIONAL: To Become Licensor of Rights to Sell
-------------------------------------------------------------
Aerogroup International, Inc. and each of its domestic wholly owned
subsidiaries have filed with the U.S. Bankruptcy Court for the
District of Delaware a disclosure statement and a first amended
joint plan of reorganization.  The plan constitutes a separate
chapter 11 plan for each debtor.

The Plan contemplates the transformation of the Debtors from a
direct retailer of women's shoes and related products into a
licensor of the rights to sell Aerosoles-branded shoes and related
products in the United States and worldwide.  The Plan provides
that the Debtors will enter into one or more IPCO License
Agreements and one or more Non-IP Asset Purchase Agreement, for the
sale through the Plan of the Non-IP Assets, which are any assets
not retained as a part of the IPCO Transaction or otherwise
required by the Reorganized Debtors to operate their business).

Holders of general unsecured claims, amounting to not less than
$18,000,000, shall not be entitled to receive or retain any
distributions or other property on account of such general
unsecured claims under the plan. Pursuant to the plan, all allowed
general unsecured claims against the debtors shall be deemed,
settled, cancelled, extinguished and discharged on the effective
date.

Allowed revolver claims, amounting to $22,954,455.69, shall receive
an amount of cash equal to the amount of such allowed revolver
claim.  Other secured claims, non-tax priority claims, and
unclassified claims shall also have 100% recovery.

For allowed term loan claims, amounting to $19,699,148.47, each
holder thereof shall receive such holder's pro rata share of (I)
the term loan exit notes, (ii) the term loan exit paydown, and
(iii) the term loan equity interest.

For senior notes claims, amounting to $19,052,301, each holder
thereof shall receive (1) if 100% of the allowed senior notes claim
agree to waive the contractual subordination of the subordinated
notes claims pursuant to the prepetition notes subordination
agreement, such holder's pro rata share of the secured notes equity
interest (based on the aggregate principal amount of the allowed
secured notes claims) and (2) if 100% of the allowed senior notes
claim do not agree to waive the contractual subordination of the
subordinated notes claims pursuant to the prepetition notes
subordination agreement, such holder's pro rata share of the senior
notes equity interest.

With respect to subordinated notes claims, amounting to $8,856,163,
each holder thereof shall receive (1) if 100% of the allowed senior
notes claim agree to waive the contractual subordination of the
subordinated notes claims pursuant to the prepetition notes
subordination agreement, such holder's pro rata share of the
secured notes equity interest (based on the aggregate principal
amount of the allowed secured notes claims) and (2) if 100% of the
allowed senior notes claim do not agree to waive the contractual
subordination of the subordinated notes claims pursuant to the
prepetition notes subordination agreement, such holder's pro rata
share of the subordinated notes equity interest.

The intercompany claims shall either be (a) reinstated, in full or
in part, (b) resolved through setoff, distribution or contribution,
in full or in part, or (c) cancelled and discharged in full or in
part, in which case such discharged and satisfied portion shall be
eliminated and the holders thereof shall not be entitled to, and
shall not receive or retain, any property or interest in property
on account of such portion under the plan.

There shall be no distributions under the plan on account of equity
interests and holders of equity interests shall not be entitled to
receive or retain any property under the plan. Notwithstanding the
foregoing, the equity interests may be reinstated, discharged,
cancelled, capitalized, or compromised at the option and sole
discretion of the reorganized debtors.  

The plan contemplates the transformation of the debtors from a
direct retailer of women's shoes and related products into a
licensor of the rights to sell Aerosoles-branded shoes and related
products in the United States and worldwide. The plan provides that
the debtors shall enter into one or more IPCO license agreements
and one or more non-IP asset purchase agreement, for the sale
through the plan of the non-IP assets, which are any assets not
retained as a part of the IPCO transaction or otherwise required by
the reorganized debtors to operate their business

A full-text copy of the debtors' disclosure statement and amended
plan, both dated on December 4, 2017, are available at:

        http://bankrupt.com/misc/deb17-11962-327.pdf
        http://bankrupt.com/misc/deb17-11962-326.pdf

The debtors are represented by:

          Gregg M. Galardi, Esq.
          Mark R. Somerstein, Esq.
          William A. McGee, Esq.
          ROPES & GRAY LLP
          1211 Avenue of the Americas
          New York, NY 10036-8704
          Tel: (212) 596-9000
          Fax: (212) 596-9090
          Email: gregg.galardi@ropesgray.com
                 mark.somerstein@ropesgray.com
                 alex.mcgee@ropesgray.com

               -- and --

          Scott D. Cousins, Esq.
          Erin R. Fay, Esq.
          Gregory J. Flasser, Esq.
          BAYARD, P.A.
          222 Delaware Avenue, Suite 900
          Wilmington, DE 19801
          Tel: (302) 655-5000
          Fax: (302) 658-3265
          Email: scousins@bayardlaw.com
                 efay@bayardlaw.com
                 gflasser@bayardlaw.com

                 About Aerogroup International

Aerogroup International, Inc. -- http://www.aerosales.com/-- was
established in 1987 through a buyout of the What's What division of
Kenneth Cole.  Doing business as Aerosoles, the company is a New
Jersey-based women's footwear brand offering a wide array of
footwear, including heels, flats, wedges, boots and sandals that
appeal to broad consumer tastes.

With plans to close 74 of 78 stores they are operating, Aerogroup
International, Inc., and five affiliated debtors each filed a
voluntary petition for relief under Chapter 11 of the Bankruptcy
Code (Bankr. D. Del. Lead Case No. 17-11962) on Sept. 15, 2017.

The cases are pending before the Honorable Kevin J. Carey.

Aerosoles disclosed $73 million in assets and $109 million in
liabilities as of the Petition Date.

Aerosoles' legal advisor in connection with the restructuring is
Ropes & Gray LLP.  The Debtors hired Bayard, P.A. as co-counsel;
Berkeley Research Group, LLC as restructuring advisor; and
EisnerAmper, LLC, as accountant.  Hilco Merchant Resources is
assisting on store closings.  Prime Clerk LLC is the claims and
noticing agent.

On Sept. 26, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  No trustee or examiner
has been appointed.


AMIDON INC: Case Summary & 20 Largest Unsecured Creditors
---------------------------------------------------------
Debtor: Amidon, Inc.
        7617 Kensington Manor Lane
        Wake Forest, NC 27587

Type of Business: Founded in 2006, Amidon Incorporated --
                  https://amidoninc.com -- is a diversified
                  company that provides products and services
                  to both commercial and government clients in
                  the following areas: Training Facilities and
                  Ranges, Specialized Construction, Historic
                  Preservation, Professional Services and
                  Amidon Technologies.  The company is
                  headquartered in Wake Forest, North
                  Carolina.

Chapter 11 Petition Date: December 26, 2017

Case No.: 17-06237

Court: United States Bankruptcy Court
       Eastern District of North Carolina
       (Raleigh Division)

Debtor's Counsel: William P Janvier, Esq.
                  JANVIER LAW FIRM, PLLC
                  311 E Edenton Street
                  Raleigh, NC 27601
                  Tel: 919 582-2323
                  Fax: 866 809-2379
                  E-mail: bill@janvierlaw.com

Total Assets: $1.16 million

Estimated Liabilities: $2.43 million

The petition was signed by Angela Amidon, president and CEO.

A full-text copy of the petition, along with a list of the Debtor's
20 largest unsecured creditors, is available for free at
http://bankrupt.com/misc/nceb17-06237.pdf


AMKOR TECHNOLOGY: Egan-Jones Hikes Sr. Unsecured Ratings to BB-
---------------------------------------------------------------
Egan-Jones Ratings Company, on Sept. 22, 2017, upgraded the foreign
currency and local currency senior unsecured ratings on debt issued
by Amkor Technology Inc. to BB- from B+.

Headquartered in Tempe, Arizona, Amkor Technology, Inc. is a
semiconductor product packaging and test services provider.


ANCHORAGE MIDTOWN: Court Approves Disclosure Statement
------------------------------------------------------
Judge Gary Spraker of the U.S. Bankruptcy Court for the District of
Alaska has approved the disclosure statement filed by the Anchorage
Midtown Motel, Inc.  The evidentiary hearing on approval of the
disclosure statement and confirmation of the plan was held on
November 28, 2017.

A full-text copy of Judge Spraker's order dated December 4, 2017 is
available at:

             http://bankrupt.com/misc/akb17-00148-64.pdf

                About Anchorage Midtown Motel Inc.

Anchorage Midtown Motel, Inc., is a single asset real estate as
defined in 11 U.S.C. Section 101(51B).  It owns the Anchorage
Midtown Motel, a centrally located motel/boarding house consisting
of four buildings with more than 62 rooms.

The Debtor, based in Anchorage, Arkansas, filed a Chapter 11
petition (Bankr. D. Alaska Case No. 17-00148) on April 25, 2017.
In its petition, the Debtor estimated $1 million to $10 million in
assets and less than $1 million in liabilities.  The petition was
signed by Kelly M. Millen, vice-president and secretary.

Judge Gary Spraker presides over the case.  Michael R. Mills, Esq.,
at Dorsey & Whitney LLP, serves as the Debtor's bankruptcy
counsel.

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


ANNALY CAPITAL: Egan-Jones Hikes Sr. Unsecured Ratings to BB-
-------------------------------------------------------------
Egan-Jones Ratings Company, on Sept. 28, 2017, upgraded the local
currency and foreign currency senior unsecured ratings on debt
issued by Annaly Capital Management Inc. to BB- from B+.

Based in New York, Annaly Capital Management, Inc. owns a portfolio
of real estate related investments in the United States. It invests
in various types of agency mortgage-backed securities and related
derivatives to hedge these investments; and residential credit
investments, such as credit risk transfer securities and non-agency
mortgage-backed securities.


B. LANE INC: Committee Taps EisnerAmper as Accountant
-----------------------------------------------------
The official committee of unsecured creditors of B. Lane, Inc.
received approval from the U.S. Bankruptcy Court for the District
of New Jersey to hire EisnerAmper LLP as its accountant.

The firm will assist the committee in reviewing the budget and
operating plan of the company and its affiliates; review the
management's actual execution of its plan and analysis with respect
to the Debtors' capital structure; liaise with the Debtor's
management and professionals regarding the status of their work;
assess options for a rapid exit from bankruptcy; and analyze the
Debtors' capital structure.

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

The firm can be reached through:

     EisnerAmper, LLC
     111 Wood Avenue South
     Iselin, NJ 08830
     Phone: 732-243-7000

                           About B. Lane

B. Lane, Inc., d/b/a Fashion to Figure --
https://www.fashiontofigure.com/ -- operates as a retailer of plus
size fashion apparel for women.  The company sells dresses, denim,
jumpsuits and rompers, accessories, tops, bottoms, and jackets with
store locations in Connecticut, Delaware, Georgia, Maryland,
Massachusetts, New Jersey, and New York.

B. Lane and its affiliates filed Chapter 11 petitions (Bankr.
D.N.J. Lead Case No. 17-32958) on Nov. 13, 2017, estimating assets
and liabilities $1 million to $10 million.  Michael Kaplan, its
CEO, signed the petitions.

Judge John K. Sherwood is assigned to these cases.  Lowenstein
Sandler LLP is the Debtor's bankruptcy counsel.


BEACH DANS: Approved Business Sale No Longer Subject to Objection
-----------------------------------------------------------------
Judge Ernest M. Robles of the U.S. Bankruptcy Court for the Central
District of California has entered a Second Supplemental Order (i)
authorizing Beach Dans, Inc.'s sale of the assets, consisting of
the leasehold improvements, furniture, fixtures, equipment,
smallwares, utensils, uniforms, dinnerware, software, and franchise
license, associated with said business for Denny's #7211 restaurant
located at 601 Long Beach Blvd., Long Beach, California to Mohammed
Haque or his assigns for $1,010,000 plus approximately $12,000 for
inventory, free and clear of liens; and (ii) finding that Denny's
Inc. is a good faith purchaser.

A hearing on the Motion was held on Dec. 5, 2017 at 10:00 a.m.  The
Court granted the Motion by Order entered Dec. 8, 2017.  The Sale
Order remains in full force and effect, and the Second Supplemental
Order is only to address that neither the Franchise Tax Board nor
Meadowbrook Meat Co., Inc. filed any objection to the Sale Order
after being provided appropriate notice.

For the reasons set forth in the Court's tentative ruling, which it
adopts as its final ruling, the Sale Order remains of full force
and effect, and is no longer subject to the opportunity of any
party to object.

                        About Beach Dans
  
Beach Dans, Inc., sought Chapter 11 protection (Bankr. D.D. Cal.
Case No. 17-22786) on Oct. 18, 2017.  Peter Yoon, president, signed
the petition.  The Debtor estimated assets in the range of $500,000
to $1 million and $1 million to $10 million in debt.  The case is
assigned to Judge Julia W. Brand.  The Debtor tapped Robert P Goe,
Esq., and Charity J Miller, Esq., at Goe & Forsythe, LLP as
counsel.


BISON GLOBAL: $203K Sale of 15 Trailers to DoubleDiamond Approved
-----------------------------------------------------------------
Judge Tony M. Davis of the U.S. Bankruptcy Court for the Western
District of Texas authorized Bison Global Logistics, Inc.'s sale of
15 trailers to DoubleDiamond Holdings, LLC for $202,500.

The sale is free and clear of liens and encumbrances.

All funds from the sale will be paid directly by Double Diamond to
People's United Equipment Finance Co., Inc. ("PUEFC") to reduce
PUEFC's debt.

The Debtor is also granted authority to sell additional collateral
pledged to PUEFC free and clear of liens and encumbrances so long
as PUEFC provides written consent prior to any such sales;
provided, however, that Travis County's prior written consent will
also be required for the Debtor to sell any collateral listed on
Exhibit B.

If there is any dispute regarding the distribution of proceeds from
the sale of collateral listed on Exhibit B, the Debtor, with the
consent of PUEFC and Travis County, may complete the sale, deposit
the proceeds in its counsel's IOLTA trust account, and ask a
determination from the Court as to how the proceeds should be
distributed.  The proceeds will not be disbursed until an order
from Court on same becomes final and non-appealable.  If there is
no dispute, the sale proceeds will be distributed directly to PUEFC
and/or Travis County as agreed by the parties.

The Debtor will file a notice of sale within 72 hours after each
sale is consummated.

A copy of the Order is available for free at:

    http://bankrupt.com/misc/Bison_Global_157_Order.pdf

                 About Bison Global Logistics

Bison Global Logistics Inc. -- http://www.bisongl.com/-- is a
privately owned transportation and logistics services provider.
Its principal place of business is 1201 Heather Wilde,
Pflugerville, Texas.  It has terminals located in Austin, Dallas
and San Antonio.

Bison Global's transportation offerings include local, regional,
and long haul trucking on Bison-owned equipment.  It serves a wide
array of companies and industries from the small locally owned
business to Fortune 1000 companies.

Bison Global sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. W.D. Tex. Case No. 17-11154) on Sept. 14, 2017.  Allen
T. Love, its chief executive officer, signed the petition.

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

Judge Tony M. Davis presides over the case.  Barron & Newburger,
P.C., is the Debtor's bankruptcy counsel.


BLUE STAR: $750K Sale of All Operating Assets to Regency Okayed
---------------------------------------------------------------
Judge Thomas J. Catliota of the U.S. Bankruptcy Court for the
District of Maryland authorized Blue Star Group, Inc., and its
affiliates to sell outside the ordinary course of business of
substantially all of their operating assets, with the exception of
the assets of Fleet Tech, Inc., including but not limited to
approximately 100 Passenger Vehicle Licenses ("PVLs"), 130 taxicab
vehicles, certain contracts and various intellectual and personal
property, to Regency Cab, Inc. for $750,000.

The sale is free and clear of all interests.

The sale of the assets, the terms and conditions of the APA and
transactions contemplated thereby are authorized and approved in
all respects, subject to Montgomery County's continuing
jurisdiction to approve transfers of PVLs and Vehicles under
Chapter 53 of the Montgomery County Code.

Subject to the terms of the APA and the occurrence of the Closing,
the assumption by the Debtor of the assumed contracts and the
assignment of such agreements to Regency, as provided for or
contemplated by the APA, be and is, authorized and approved.

Notwithstanding Bankruptcy Rules 6004, 6006 and 7062, the Order
will be effective and enforceable immediately upon entry.  In the
absence of any person or entity obtaining a stay pending appeal,
the Debtors and Regency are free to close under the APA any time,
subject to the terms of the APA.

                      About Blue Star Group

Collectively, Blue Star Group, Inc., Barwood, Inc., Checker
Transportation Co., Inc., City Lease, Inc., Fleet Tech, Inc., and
Silver Spring Transportation Co., and certain non-debtor affiliates
have a taxi fleet of approximately 441 vehicles (both owned PVLs
and affiliates) and constitute the largest fleet of taxicabs in
Montgomery County.  Barwood was founded in 1964 with 45 taxis.
Over more than 50 years, the company grew into a diversified ground
transportation company located in Montgomery County, Maryland.

Blue Star Group, Inc., Barwood, Inc., Checker Transportation
Company, Inc., City Lease, Inc., Fleet Tech, Inc., and Silver
Spring Transportation Company, each filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Md. Lead
Case No. 16-26548) on Dec. 20, 2016.  Lee Barnes, president, signed
the petitions.  

The cases are assigned to Judge Thomas J. Catliota.

The Debtors tapped Alan M. Grochal, Esq., Marissa K. Lilja, Esq.,
and Joseph Michael Selba, Esq., of Tydings & Rosenberg, LLP.  The
Debtors hired Suzanne Sparrow as financial advisor, and SKMB, P.A.,
as accountant.

As of Dec. 31, 2015, the Debtors and certain non-debtor driver
partners had approximately $4.5 million in assets and approximately
$5.4 million in liabilities.  The Debtors have 57 employees as of
the bankruptcy filing.

In its petition, Blue Star Group estimated under $50,000 in assets
and under $10 million in liabilities.  Barwood Inc. estimated under
$10 million in assets, and under $500,000 in liabilities.  Fleet
Tech listed under $100,000 in both assets and liabilities.

The Office of the U.S. Trustee on Jan. 23, 2017, disclosed in a
court filing that no official committee of unsecured creditors has
been appointed in the Chapter 11 cases of Blue Star Group, Inc.,
and its affiliates.

The Debtors' Joint Fourth Amended Plan of Reorganization was
confirmed by the Court on March 15, 2010.

On Aug. 22, 2017, the Debtors sought substantive consolidation of
their cases for purposes of filing their Joint Amended Plan of
Liquidation.  The motion is currently pending.


BLUFF CREEK: Court Approves Withdrawal of Exclusivity Motion
------------------------------------------------------------
Judge Clifton R. Jessup Jr. of the U.S. Bankruptcy Court for the
Northern District of Alabama, upon the request of Bluff Creek
Timber Co., LLC's attorney, granted the Debtor leave to withdraw
its Motion to Extend the Exclusivity Period and Set Deadline to
File A Chapter 11 Plan of Reorganization and Disclosure Statement.

The Debtor on Dec. 20 filed its Chapter 11 plan of reorganization
and an explanatory disclosure statement.  A hearing is set for Feb.
7 to consider approval of the plan outline.

The Troubled Company Reporter has previously reported that the
Debtor asked the Court to extend the exclusivity period to file a
plan of reorganization to Feb. 2, 2018, and the exclusivity period
to confirm a Plan to April 3, 2018. The Debtor maintained that it
cannot propose an adequate disclosure statement and plan with 30
days' notice of the proofs of claim filed in the case.  Further, it
would be inequitable to allow other parties of interest in this
matter to file a plan prior to allowing the Debtor an adequate
opportunity to propose a plan and disclosure statement.

The Debtor further said that setting a bar date prior to the
Proposed Claims Bar Date would be unfair and potentially
prejudicial to the Debtor's creditors and any parties of interest
to the case.

               About Bluff Creek Timber Co.

Bluff Creek Timber Co., LLC, filed for Chapter 11 bankruptcy
protection (Bankr. N.D. Ala. Case No. 17-82652) on Sept. 6, 2017,
estimating its assets at between $100,000 and $500,000 and
liabilities at between $500,000 and $1 million. The petition was
signed by Susan Wood, vice president. Tazewell Shepard, Esq., at
Tazewell Shepard, P.C., serves as the Debtor's bankruptcy counsel.


CABELA'S INC: Egan-Jones Cuts Sr. Unsecured Ratings to BB-
----------------------------------------------------------
Egan-Jones Ratings Company, on Sept. 28, 2017, lowered the local
currency and foreign currency senior unsecured ratings on debt
issued by Cabela's Inc. to BB- from BBB-.  EJR also lowered the
commercial paper ratings on the Company to B from A2.

Cabela's Inc. is an American direct marketer and specialty retailer
of hunting, fishing, boating, camping, shooting, and related
outdoor recreation merchandise, based in Sidney, Nebraska.


CAPITOL SUPPLY: $300K Sale of ITVAR Division to Immersion Approved
------------------------------------------------------------------
Judge Erik P. Kimball of the U.S. Bankruptcy Court for the Southern
District of Florida authorized Capitol Supply, Inc.'s sale of ITVAR
Division to Immersion CyKor, LLC, for $300,000.

The Agreement is valid and enforceable and is approved in its
entirety, together with the transactions contemplated therein in
their entirety, subject to the revision that the End Date in the
Agreement will be Jan. 31, 2018 and the other modifications set
forth.

The Debtor is authorized to sell, on the Closing Date, the ITVAR
Division on an "as is, where is" basis to Immersion free and clear
of any and all mortgage, lien, pledge, charge, security interest or
other encumbrances.

The Liens of Bank of America, N.A. will continue to attach to the
Acquired Assets until the Novation Agreement is entered into in
accordance with the Agreement; provided however, nothing in the
Motion, Agreement, or the Order will require the United States
Government to enter into the Novation Agreement with Immersion.  At
the Closing, the Bank will provide the Debtor's counsel an executed
release of the Bank's Liens to be held in escrow by counsel for the
Debtor until the Debtor's receipt of the Novation Agreement, at
which time (i) the Bank's Liens will attach to the sale proceeds,
(ii) the release of the Bank's Liens will be released to the
Purchaser, and (iii) the sale proceeds will be disbursed to the
Bank.

The Liens will attach only to the proceeds of the transaction with
the same priority, validity, force and effect as they now have in
or against the Acquired Assets, subject to the rights, claims,
defenses and objections of the Debtor and all interested parties,
including but not limited to the United States Government with
respect to set-off and recoupment rights, if any, with respect to
such Liens so that Immersion takes the ITVAR Division free of the
Liens; provided that, in accordance with the Agreement, the Closing
Cash Payment will not be released from escrow to the Debtor or the
Bank until the parties obtain the Novation Agreement.

Any proceeds received by the Debtor from the sale of the ITVAR
Division under the Agreement will be provided to the Bank; provided
that, neither the Debtor nor the Bank is entitled to the Closing
Cash Payment until they are released from escrow upon the parties
obtaining the Novation Agreement.  The Debtor is authorized to
provide such proceeds to the Bank, including the initial $25,000
Non-Refundable Payment upon receipt thereof by the Debtor, and no
further court order is required for such distributions.

The Debtor is authorized to assume and assign, on the Closing Date,
the SEWP Contract to Immersion, subject to the approval of the
Novation by the United States Government.  The Debtor and Immersion
understand that they are required to comply with the applicable
terms under the SEWP Contract, subject to the parties obtaining the
Novation Agreement, and if a Novation Agreement is obtained, comply
with the applicable terms of the Novation Agreement including
curing monetary and non-monetary defaults upon notice under the
SEWP Contract, if any exist, prior to Novation.

In the event the parties are unable to obtain the Novation
Agreement pursuant to the terms of the Agreement, the Debtor and
Immersion will cooperate to promptly transfer the ITVAR Division
back to the Debtor subject to the Bank's Liens by taking such
actions as may be deemed necessary including, but not limited to,
executing required instruments of conveyance, obtaining consents or
waivers to assign or transfer any contracts related to the ITVAR
Division back the Debtor, returning the release of the Bank's liens
contemplated to the Bank's counsel, and taking such other actions
as may be reasonably necessary.

The Order expressly waives the stay requirement enumerated in Rules
6004(h) and 6006(d) of the Federal Rule of Bankruptcy Procedure,
and the entry of the Order will not be subject to any automatic
14-day stay.

                      About Capitol Supply

Since 1983, Capitol Supply, Inc., has provided the United States
Government, the U.S. Military, State and local government agencies
and consumer and commercial customers worldwide various products
needed to operate their businesses.  Capitol Supply offers office
supply, office furniture, hardware, tools, auto parts, cleaning
supplies, dorms and quarters, package room, and GSA schedule
needs.

Capitol Supply was formerly known as Capitol Furniture Distributing
Company and changed its name to Capitol Supply, Inc. in March
2005.

Capitol Supply, Inc., based in Boca Raton, Florida, filed a Chapter
11 petition (Bankr. S.D. Fla. Case No. 17-21544) on Sept. 20, 2017.
In its petition, the Debtor estimated $1 million to $10 million in
both assets and liabilities.  The petition was signed by Robert J.
Steinman, director and chief executive officer.

The Hon. Erik P. Kimball presides over the case.  

Bradley S. Shraiberg, Esq., at Shraiberg Landaue & Page, P.A.,
serves as bankruptcy counsel.


CITIGROUP 2016-C3: DBRS Confirms BB Rating on Class E Debt
----------------------------------------------------------
DBRS, Inc. confirmed the ratings on the following classes of
Citigroup Commercial Mortgage Trust 2016-C3 issued by Citigroup
Commercial Mortgage Securities Inc.:

-- Class A-1 at AAA (sf)
-- Class A-2 at AAA (sf)
-- Class A-3 at AAA (sf)
-- Class A-4 at AAA (sf)
-- Class A-AB at AAA (sf)
-- Class A-S at AAA (sf)
-- Class X-A at AAA (sf)
-- Class X-B at AA (high) (sf)
-- Class B at AA (sf)
-- Class C at A (sf)
-- Class X-D at BBB (sf)
-- Class D at BBB (low) (sf)
-- Class X-E at BB (high) (sf)
-- Class E at BB (sf)
-- Class X-F at BB (low) (sf)
-- Class F at B (high) (sf)

All trends are Stable.

The rating confirmations reflect the overall performance of the
transaction, which remains in line with expectations since
issuance. The collateral consists of 44 fixed-rate loans secured by
72 commercial properties. As of the October 2017 remittance, the
pool has experienced a 1.2% collateral reduction as a result of
scheduled loan amortization, with all loans remaining in the pool.
At issuance, the transaction had a weighted-average (WA) DBRS Term
debt service coverage ratio (DSCR) of 1.95 times (x) and a WA DBRS
Debt Yield of 9.3%.

The transaction is concentrated, as the largest ten and 15 loans
represent 56.3% and 71.6% of the current pool balance,
respectively. Additionally, eight of the top ten loans,
representing 47.7% of the current pool balance, are encumbered with
pari passu debt. As of the October 2017 remittance, there are two
loans on the servicer's watchlist, representing 1.8% of the current
pool balance; however, both loans remain current.

At issuance, DBRS shadow-rated two loans, Potomac Mills (Prospectus
ID#6, representing 4.7% of the current pool balance) and Quantum
Park (Prospectus ID#8, representing 4.0% of the current pool
balance), as investment grade. DBRS confirmed that the performance
of both loans remains consistent with investment-grade loan
characteristics.

Classes X-A, X-B, X-D, X-E, and X-F are interest-only (IO)
certificates that reference a single rated tranche or multiple
rated tranches. The IO rating mirrors the lowest-rated reference
tranche adjusted upward by one notch if senior in the waterfall.


CLEAR CHANNEL: Insufficient Cash Flow Raises Going Concern Doubt
----------------------------------------------------------------
Clear Channel Outdoor Holdings, Inc. (CCOH), filed its quarterly
report on Form 10-Q, disclosing a net loss of $55.40 million on
$645.09 million of revenue for the three months ended September 30,
2017, compared with a net loss of $23.77 million on $669.22 million
of revenue for the same period in 2016.

For the nine months ended September 30, 2017, the Company recorded
a net loss of $84.54 million on $1,862.13 million of revenue,
compared to a net income of $56.06 million on $1,966.32 million of
revenues for the same period last year.

At September 30, 2017, the Company had total assets of $5.58
billion, total liabilities of $6.86 billion, and $1.28 billion in
total stockholders' deficit.

In its Quarterly Report on Form 10-Q filed with the SEC on November
8, 2017, the Company's indirect parent iHeartCommunications, Inc.,
stated that its forecast of future cash flows indicates that such
cash flows would not be sufficient for it to meet its obligations,
as they become due in the ordinary course of business for a period
of 12 months following November 8, 2017, including interest
payments on its outstanding debt and payment of the $365.0 million
outstanding under the receivables based credit facility at maturity
on December 24, 2017, payment of the $51.5 million principal amount
of 10% Senior Notes due January 15, 2018 (after giving effect to
certain debt exchanges that occurred after September 30, 2017), the
payment of the $175.0 million principal amount of 6.875% Senior
Notes due June 15, 2018 and the payment of $24.8 million of
contractual AHYDO catch-up payments to be made on the Company's 14%
Senior Notes due 2021 beginning with the interest payment due on
August 1, 2018.  iHeartCommunications further stated that
management has determined that there is substantial doubt as to
iHeartCommunications' ability to continue as a going concern for a
period of 12 months following November 8, 2017.

A copy of the Form 10-Q is available at:

                       https://is.gd/8M5vuZ

                About Clear Channel Outdoor Holdings

Clear Channel Outdoor Holdings, Inc. (CCOH), is an outdoor
advertising company.  The Company provides clients with advertising
opportunities through billboards, street furniture displays,
transit displays and other out-of-home advertising displays, such
as wallscapes and spectaculars. Its segments include Americas
outdoor advertising (Americas) and International outdoor
advertising (International).


CLUB VILLAGE: Unsecureds to be Paid from Sale Proceeds
------------------------------------------------------
Club Village, LLC, filed a disclosure statement with the U.S.
Bankruptcy Court for the Southern District of Florida.

The plan will be funded primarily by the sale proceeds received
from the sale of substantially all of the assets of the debtor, and
any additional cash held by the debtor as of the date of the
confirmation hearing. The debtor's and Frederick Anthony DeFalco's
liabilities to CF SBC Pledgor 1 2012-1 were satisfied from the
proceeds of the sale of substantially all of the debtor's assets.
After administrative expenses and priority claims are paid, the
debtor will distribute the remaining proceeds to general unsecured
creditors pro rata. The debtor estimates the aggregate amount of
general unsecured claims totals $110,377.17.

A full-text copy of Club Village's disclosure statement is
available at:

           http://bankrupt.com/misc/flsb16-2149-230.pdf

Club Village is represented by:

          Aaron A. Wernick, Esq.
          FURR & COHEN, P.A.
          2255 Glades Road, Suite 337W
          Boca Raton, FL 33431
          Tel: (561) 395-0500
          Fax: (561) 338-7532
          Email: awernick@furrcohen.com

                          About Club Village

Club Village, LLC, a single asset real estate business based in
1601 NW 13 St., Boca Raton, Florida, filed a Chapter 11 petition
(Bankr. S.D. Fla. Case No. 16-21497) on Aug. 22, 2016.  The
petition was signed by Fred DeFalco, managing member.  The case is
assigned to Judge Erik P. Kimball.  The Debtor disclosed total
assets at $11.5 million and total debts at $11.2 million.

The Debtor is represented by Aaron A. Wernick, Esq., at Furr &
Cohen.  The Debtor engaged Andrew Sodl, Esq., at Akerman LLP as
special counsel; and Paul Rubin, EA, Mtax and Rubin & Associates,
CPA Firm, PA, as accountants.

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


COPPER SANDS: Gets Court Approval to Restructure Under CCAA
-----------------------------------------------------------
Copper Sands Land Corp., Willow Rush Development Corp., Midtdal
Developments & Investments Corp., Prairie Country Homes Ltd., JJL
Developments & Investments Corp., and MDI Utility Corp. filed on
Nov. 15, 2017, an application in the Court of Queen's Bench for
Saskatchewan seeking relief to commence Court-supervised
restructuring proceedings under the Companies' Creditors
Arrangement Act.

On Dec. 20, 2017, the Court entered an order which, among other
things, provided for a stay of proceedings which prevents any
creditor of the Companies from taking any proceedings against them
and permits them to remain in control of their assets and to
continue to carry on business during the restructuring period.  The
stay period may be extended by the Court from time to time on such
terms and with such modifications as the Court considers
appropriate.

As a term of the initial order, Deloitte Restructuring Inc. was
appointed as monitor in the CCAA proceedings to oversee the
operations of the Companies during the restructuring.

During the stay period, all parties are prohibited from commencing
or continuing any legal action against the Companies and all rights
and remedies of any party against or in respect of the Companies or
their assets are stayed and suspended except with the written
consent of the Companies and the monitor, or leave of the Court.

To date, no claims procedure has been approved by the Court, and
the creditors are therefore not required to file a proof of claim
at this time.  If the Companies file a plan of compromise or
arrangement, the monitor will invite creditors to submit their
proofs of claim against the Companies at that time.​

For more information, contact Deloitte Restructuring Inc. at:

   Deloitte Restructuring Inc.
   Attention: John Fritz
   360 Main Street, Suite 2300
   Winnipeg, Manitoba  R3C 3Z3
   Tel:  (204) 944-3586
   Fax: (204) 947-2689
   Email: jofritz@deloitte.ca
    
Written requests to receive notice of all further proceedings in
relation to this matter may be addressed to:

   Copper Sands Land Corp., Willow Rush Development Corp.,
   Midtdal Developments & Investments Corp., Prairie
   Country Homes Ltd., JJL Developments & Investments Corp.,
   and MDI Utility Corp.
   C/O MLT Aikins LLP
   410 - 22nd Street East, Suite 1500
   Saskatoon, SK  S7K 5T6
   Attention: Carmen Balzer
   Tel: (306) 975-7100
   Fax: (306) 975-7145
   Email: cbalzer@mltaikens.com

   Deloitte Restructuring Inc.
   C/O McDougall Gauley LLP
   500-616 Main Street
   Saskatoon, SK  S7H 0J6
   Attention: Ian Sutherland
   Tel: (306) 653-1212
   Fax: (306) 652-1323
   Email: isutherland@mcdougallgauley.com

Copper Sands Land Corp. -- https://www.coppersands.ca/ -- operates
a mobile home community and a waste water treatment system.


CREEKSIDE HOMES: To File Disclosure Statement, Plan by April 16
---------------------------------------------------------------
Judge Trish M. Brown of the U.S. Bankruptcy Court for the District
of Oregon issued an order for Creekside Homes, Inc. to circulate to
the United States Trustee, any involved taxing authority, secured
creditors, special notice parties, and any other parties who send a
written request to counsel for the debtor, a draft disclosure
statement and plan of reorganization by April 2, 2018.

The debtor was also ordered to file the disclosure statement, plan,
and LBF 1165.6 by April 16, 2018.

                     About Creekside Homes

Creekside Homes, Inc., is a small business organization in the home
building industry with its principal place of business located at
219 NE Highway 99W McMinnville, Oregon.  It designs, constructs and
remodels houses to clients in Newberg, Forest Grove, McMinnville
City and Sherwood City.  It possesses interests in buildings under
construction currently valued at approximately $1 million.  It is
licensed with the Oregon Construction Contractors Board.

Creekside Homes sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Ore. Case No. 17-33893) on Oct. 18,
2017.  Andrew Burton, its president, signed the petition.  At the
time of the filing, the Debtor disclosed $1.1 million in assets and
$1.13 million in liabilities.

Judge Trish M. Brown presides over the case.

Steven R. Fox, Esq., at Fox Law Corporation serves as the Debtor's
legal counsel.


CUMULUS MEDIA: Egan-Jones Lowers Sr. Unsecured Ratings to 'D'
-------------------------------------------------------------
Egan-Jones Ratings Company, on Nov. 30, 2017, downgraded the local
currency and foreign currency senior unsecured rating on debt
issued by Cumulus Media Inc. to D from CCC-.  EJR also lowered the
commercial paper ratings on the Company to D from C.

On Oct. 2, 2017, EJR lowered the local currency and foreign
currency senior unsecured ratings on the Company's debt to CCC-
from CCC.

Cumulus Media, Inc. is an American broadcasting company and is the
second largest owner and operator of AM and FM radio stations in
the United States.


DAVID LIND: Trustee's $2.5M Sale of Property to Lodi Pharma Okayed
------------------------------------------------------------------
Judge Robert S. Bardwil of the U.S. Bankruptcy Court for the
Eastern District of California authorized Hank M. Spacone, Trustee
for David Kenneth Lind, to sell the real property commonly known as
23281 N. Davis Road, Lodi, California, San Joaquin County
Assessor's Parcel #003-080-10 (about 73.51 acres) and #003-08-06
(about 6.59 acres), to Lodi Pharmacy, Inc., for $2,440,000.

A hearing on the Motion was held on Dec. 20, 2017 at 10:00 a.m.

The sale will be free and clear of any lien, encumbrance, or claim
of interest of (i) Sondra Salaices Kahrs, Laura Kahrs Emigh, Alma
Kahrs Fletcher ad Brian Salaices ("Kahrs Heirs"); and (ii) Matthew
and Lisa Dobbins, co-trustees of the U/A DTD 7/18/2007 M&L Dobbins
2007 Family Trust ("Dobbins") as a trust deed securing a $200,000
obligation referenced in Paragraph 3.04 of a loan M agreement,
dated April 30, 2014, between the Debtor and his spouse, on the one
hand, and Dobbins, on the other.  The interest of the Kahrs Heirs
and Dobbins will attach to the sale proceeds to the same extent and
priority.

The estate's real estate broker, RE/MAX Gold will be allowed
compensation in the amount of $122,000 as a Chapter 11
administrative expenses that the Trustee is authorized to pay from
escrow.

David Kenneth Lind sought Chapter 11 protection (Bankr. E.D. Cal.
Case No. 16-27672) on March 20, 2014.  Hank M. Spacone was
appointed as Chapter 11 Trustee on Feb. 21, 2017.

On June 23, 2017, the Court granted the Trustee's employment of
broker.


DYNAMIC INTERNATIONAL: Nexsen Pruet Represents MLIT and Brit
------------------------------------------------------------
In accordance with Rule 2019 of the Federal Rules of Bankruptcy
Procedure, J. Ronald Jones, Jr., an attorney with the law firm of
Nexsen Pruet, LLC, disclosed that in the Chapter 11 case of Dynamic
International Airways, LLC, the firm represents:

   * the Ministry of Land, Infrastructure, Transport and Tourism of
Japan, an Agency of the Government of Japan ("MLIT"); and

   * Brit Syndicates Limited

Nexsen Pruet in July 2017 indicated its representation of BKP
Enterprise and Exim International.  Nexsen Pruet no longer
represents the interest of BKP and Enterprise in the Chapter 11
case.

Reserving the right to assert additional claims or to file Proofs
of Claim in any amount as such claims are discovered, MLIT has a
claim in the amount of $422,039 (Claim No. 59-1).

Reserving the right to assert additional claims or to file Proofs
of Claim in any amount as such claims are discovered, Brit has
filed a claim in the amount of $740,378 (Claim No. 89-1).

The firm can be reached at:

         J. Ronald Jones, Jr.
         NEXSEN PRUET, LLC
         205 King Street, Suite 400 (29401)
         P. O. Box 486
         Charleston, SC 29402
         Telephone: (843) 720-1740
         Facsimile: (843) 414-8220
         E-mail: rjones@nexsenpruet.com

                   About Dynamic Int'l Airways

Dynamic International Airways, LLC owns and operates a full-service
aviation enterprise, and is a licensed and certificated air
carrier.  It was formed in 2010 and operates in High Point, North
Carolina.

Dynamic International sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D.N.C. Case No. 17-10814) on July 19,
2017.  The case is assigned to Judge Catharine R. Aron.  At the
time of the filing, the Debtor estimated assets of $10 million to
$50 million and liabilities of $50 million to $100 million.

The Debtor hired Bell Davis & Pitt, PA, and Garman Turner Gordon
LLP, as attorneys, and MJAC L.L.C., d/b/a Allison Consulting, as
financial advisor.

An official committee of unsecured creditors has been appointed in
the Debtor's case.  The committee hired Saul Ewing LLP and Poyner
Spruill LLP as its bankruptcy counsel, and AlixPartners, LLP, as
financial advisor.


DYNAMIC INTERNATIONAL: To Seek Plan Confirmation on Jan. 30
-----------------------------------------------------------
Dynamic International Airways, LLC, in a status report filed Dec.
15, 2017, said that it has focused its efforts during the last
couple of months on proposing a reorganization plan acceptable to
the greatest number of its creditors.  Most recently, on Dec. 14,
the Debtor filed its Third Amended Plan of Reorganization, which
represents what the Debtor understands to be a negotiated
resolution with the Creditors' Committee and the Department of
Justice.  The Debtor understands that certain agreements do,
however, remain subject to required DOJ approvals.  The Debtor
anticipates that it will have sufficient votes in favor of its Plan
to proceed to confirmation.

The hearing to consider approval of the Disclosure Statement was
held on Dec. 18, 2017.  The Debtor won approval of the latest
iteration of the Disclosure Statement at that hearing.

According to the Status Report, the Debtor is requesting a Plan
confirmation hearing date of Jan. 30, 2018, thereby allowing an
effective date no later than March 1, 2018.

                      Postpetition Operations

The Debtor has the determined to pursue an ACMI (aircraft, crew,
maintenance and insurance) focused strategy.  As expected, the ACMI
contracts have produced better cash inflow than previous operations
as the Debtor does not incur any ticket liability or ticket risk of
not flying the plane, but rather just receives a flat rate per hour
for flying.  Notwithstanding that its overall operational model
remains better than as previously existed, due to circumstances
beyond its control resulting in several of its aircraft being
offline and unavailable to fly, the Debtor has not yet realized the
full ACMI contract revenue it anticipated at the prior hearing.  At
present, the Debtor is remedying the challenges with its aircraft.
The Debtor continues to pursue additional ACMI opportunities which
are expected to generate the revenue necessary to continue
operations and meet post-Effective Date operation projections.
Among other things, the Debtor has secured, and is continuing to
secure, contracts for flights related to special holiday sporting
events which are expected to generate significant revenue as a
longer-term agreements are finalized.   The Debtor is also entering
into an ACMI agreement for flights to and from Argentina, which
contract is expected to provide revenue for 312 hours per month for
a period of 12 months.

                              DIP Loan

The Debtor was slated to seek entry of a final DIP loan order at
the status hearing on Dec. 18, 2017.   The Debtor has no need for
any additional DIP loan funding.   While the draw on the existing
DIP loan occurred faster than originally anticipated as a result of
the challenges with certain of its airplanes being offline, in
light of its availability of aircraft, present bookings plus
anticipated increased bookings, the Debtor is not seeking, nor does
it believe it needs, additional DIP financing at this time.

                   About Dynamic Int'l Airways

Dynamic International Airways, LLC owns and operates a full-service
aviation enterprise, and is a licensed and certificated air
carrier.  It was formed in 2010 and operates in High Point, North
Carolina.

Dynamic International sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D.N.C. Case No. 17-10814) on July 19,
2017.  The case is assigned to Judge Catharine R. Aron.  At the
time of the filing, the Debtor estimated assets of $10 million to
$50 million and liabilities of $50 million to $100 million.

The Debtor hired Bell Davis & Pitt, PA, and Garman Turner Gordon
LLP, as attorneys, and MJAC L.L.C., d/b/a Allison Consulting, as
financial advisor.

An official committee of unsecured creditors has been appointed in
the Debtor's case.  The committee hired Saul Ewing LLP and Poyner
Spruill LLP as its bankruptcy counsel, and AlixPartners, LLP, as
financial advisor.


ELIZABETH ARDEN: Egan-Jones Withdraws 'CCC' LC Unsecured Rating
---------------------------------------------------------------
Egan-Jones Ratings Company, on Sept. 25, 2017, withdrew the CCC
local currency senior unsecured debt rating on Elizabeth Arden Inc.
and the C local currency commercial paper rating on the Company.

Earlier, on Sept. 24, 2017, EJR downgraded the foreign currency and
local currency senior unsecured ratings on debt issued by Elizabeth
Arden Inc. to CCC from CCC+.

Elizabeth Arden, Inc. is a major American cosmetics and fragrance
company founded by Elizabeth Arden.


EMERALD COAST: Jan. 19 Plan Confirmation Hearing
------------------------------------------------
Judge Jerry C. Oldshue of the U.S. Bankruptcy Court for the
Northern District of Florida conditionally approved the disclosure
statement filed by Emerald Coast Eateries, Inc. on November 30,
2017, and the Debtor's motion to consolidate the hearing on the
debtor's disclosure statement and plan confirmation.

January 12, 2018 is fixed as the last day for filing and serving
written objections to the disclosure statement, and is also fixed
as the last day for filing written acceptances or rejections of the
debtor's plan of reorganization.

A confirmation hearing will be held telephonically on January 19,
2018 at 9:30 a.m.

Objections to confirmation shall be filed and served seven days
before the confirmation hearing.

              About Eateries and GRP of Zanesville

Eateries, Inc., doing business as Garfield's Restaurant & Pub and
doing business as S&B Burger Joint of Carbondale, IL, owns 11
different restaurants on leased premises. Hestia Holdings, LLC,
holds a 100% stake in the Company.

Eateries, Inc., previously sought Chapter 11 protection on May 11,
2009 (Bank. W.D. Okla. Case No. 09-12499), and again on Dec. 28,
2012 (Bankr. W.D. Okla. Case No. 12-16224).

Eateries, Inc., and its affiliate GRP of Zanesville, LLC, filed new
Chapter 11 petitions (Bankr. W.D. Okla. Case Nos. 17-11444 and
17-11445, respectively) on April 18, 2017. The petitions were
signed by William C. Liedtke, III, vice president.  The cases are
jointly administered and assigned to Judge Sarah A. Hall.

Eateries estimated $500,000 to $1 million in assets and $1 million
to $10 million in liabilities.  GRP of Zanesville estimated less
than $50,000 in assets and $1 million to $10 million in
liabilities.

The Debtors are represented by Mark A. Craige, Esq., and Lysbeth
George, Esq., at Crowe & Dunlevy, A Professional Corporation.

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


GELTECH SOLUTIONS: Recurring Losses Raise Going Concern Doubt
-------------------------------------------------------------
GelTech Solutions, Inc., filed its quarterly report on Form 10-Q,
disclosing a net loss of $985,964 on $383,595 of sales for the
three months ended September 30, 2017, compared with a net loss of
$1,163,135 on $217,437 of sales for the same period in 2016.

For the nine months ended September 30, 2017, the Company recorded
a net loss of $3,064,593 on $954,100 of sales, compared to a net
loss of $3,633,498 on $920,741 of sales for the same period last
year.

At September 30, 2017, the Company had total assets of $2.55
million, total liabilities of $7.04 million, and $4.49 million in
total stockholders' deficit.

As of September 30, 2017, the Company had an accumulated deficit
and stockholders' deficit of $51,022,519 and $4,486,225,
respectively, and incurred losses from operations and net losses of
$2,427,763 and $3,064,593, respectively, for the nine months ended
September 30, 2017 and used cash in operations of $2,344,244 during
the nine months ended September 30, 2017.  In addition, the Company
has not yet generated revenue sufficient to support ongoing
operations.  Management believes these factors raise substantial
doubt regarding the Company's ability to continue as a going
concern for a period of twelve months from the issuance date of
this report.

During the nine months ended September 30, 2017, the Company
received $200,000 in advances from its convertible line of credit
with its chairman and principal shareholder and $1,921,000 from
private placements with four accredited investors, including
$650,000 from its chairman and principal shareholder.  The Company
also received $210,555 from Lincoln Park Capital Fund LLC in
connection with a $10 million stock purchase agreement entered into
in August 2015.

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

                      https://is.gd/EKMtuN

                          About GelTech

Jupiter, Fla.-based GelTech Solutions, Inc. is a Delaware
corporation organized in 2006.  The Company markets four products:
(1) FireIce(R), a water soluble fire retardant used to protect
firefighters, structures and wildlands; (2) Soil2O(R) 'Dust
Control', its new application which is used for dust mitigation in
the aggregate, road construction, mining, as well as, other
industries that deal with daily dust control issues; (3) Soil2O(R),
a product which reduces the use of water and is primarily marketed
to golf courses, commercial landscapers and the agriculture market;
and (4) FireIce(R) Home Defense Unit, a system for applying
FireIce(R) to structures to protect them from wildfires.



HERC HOLDINGS: Egan-Jones Cuts LC Sr. Unsecured Rating to 'B-'
--------------------------------------------------------------
Egan-Jones Ratings Company, on Sept. 27, 2017, lowered the local
currency senior unsecured debt rating on Herc Holdings Inc. to B-
from B+.  EJR also lowered the local currency commercial paper
rating on the Company to C from B.

Previously, on Sept. 25, 2017, EJR raised the foreign currency and
local currency senior unsecured ratings on debt issued by the
Company to B+ from B.

Based in Bonita Springs, Florida, Herc Holdings Inc., together with
its subsidiaries, operates as an equipment rental supplier. It
rents aerial, earthmoving, material handling, trucks and trailers,
air compressors, compaction, and lighting equipment, as well as
generators, and safety supplies and expendables; and provides
ProSolutions, an industry specific solution based service that
supports specialty equipment, such as pumping solutions, power
generation, climate control, remediation, and studio and production
equipment.


HOPEWELL PROMOTIONS: Case Summary & 3 Unsecured Creditors
---------------------------------------------------------
Debtor: Hopewell Promotions, Inc.
        4915 Old Court Road
        Randallstown, MD 21133

Business Description: Hopewell Promotions, Inc. is a privately
                      held company based in Randallstown, Maryland
                      that operates jewelry stores.  It is a small
                      business debtor as defined in 11 U.S.C.
                      Section 101(51D).

Chapter 11 Petition Date: December 26, 2017

Case No.: 17-27167

Court: United States Bankruptcy Court
       District of Maryland (Baltimore)

Debtor's Counsel: Ronald J Drescher, Esq.
                  DRESCHER & ASSOCIATES, PA
                  4 Reservoir Circle, Suite 107
                  Baltimore, MD 21208
                  Tel: (410)484-9000
                  E-mail: ecfdrescherlaw@gmail.com
                          rondrescher@drescherlaw.com

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

Estimated Liabilities: $1 million to $10 million

The petition was signed by Harvey Bernstein, president.

A full-text copy of the petition, along with a list of three
unsecured creditors, is available for free at
http://bankrupt.com/misc/mdb17-27167.pdf


KATE SPADE: Egan-Jones Withdraws 'B' Sr. Unsecured Debt Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on Sept. 27, 2017, withdrew the 'B'
local currency and foreign currency senior unsecured ratings on
debt issued by Kate Spade & Co.

Kate Spade & Company, initially known as Liz Claiborne Inc.
(founded in 1976 in Manhattan), and then as Fifth & Pacific
Companies until February 25, 2014, is a fashion company that
designs and markets a range of women's and men's apparel,
accessories and fragrance products under the Kate Spade New York
and Jack Spade labels.


KOMATSU MINING: Egan-Jones Withdraws BB- Sr. Unsecured Ratings
--------------------------------------------------------------
Egan-Jones Ratings Company, on Oct. 2, 2017, withdrew the 'BB-'
local currency and foreign currency senior unsecured ratings on
debt issued by Komatsu Mining Corp.

Based in Milwaukee, Wisconsin, Komatsu Mining Corp. manufactures
and services mining equipment for the extraction of coal, copper,
iron ore, oil sands, gold, and other minerals worldwide. It
operates in two segments, Underground Mining Machinery and Surface
Mining Equipment.


LAREDO PETROLEUM: Egan-Jones Hikes LC Sr. Unsecured Rating to B
---------------------------------------------------------------
Egan-Jones Ratings Company, on Sept. 27, 2017, raised the local
currency senior unsecured rating on debt issued by Laredo Petroleum
Inc. to B from B-.

Laredo Petroleum, Inc. is an independent energy company focused on
the exploration, development and acquisition of oil and natural
gas. The company is based in Tulsa, Oklahoma.


LEADVILLE CORPORATION: Involuntary Chapter 11 Case Summary
----------------------------------------------------------
Alleged Debtor: Leadville Corporation
                2851 S. Parker Rd., #610
                Aurora, CO 80014

About the Company: Headquartered in Aurora, Colorado, Leadville
                   Corporation was organized in 1945 to
                   acquire, explore and develop mining
                   properties, primarily in Lake and Park
                   Counties, Colorado.

Involuntary Chapter 11 Petition Date: December 27, 2017

Case Number: 17-21646

Court: United States Bankruptcy Court
       District of Colorado (Denver)

Judge: Hon. Michael E. Romero

Petitioners' Counsel: Kenneth J. Buechler, Esq.
                      BUECHLER & GARBER, LLC
                      999 18th St.
                      Ste., 1230 S
                      Denver, CO 80202
                      Tel: 720-381-0045
                      Fax: 720-381-0392
                      E-mail: ken@bandglawoffice.com

Alleged Creditors Who Signed the Petition:

   Petitioner                    Nature of Claim  Claim Amount
   ----------                    ---------------  ------------
La Plata Mountain                 Judgments        $7,501,737
Resources, Inc.
200 S. Wilcox St. #115
Castle Rock, CO 80104

Salem Minerals, Inc.              Tax Liens           $17,310
15100 Foothills Road
Golden, CO 80401

Black Horse Capital, Inc.         Tax Liens          $14,766
15100 Foothills Road
Golden, CO 80401

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

            http://bankrupt.com/misc/cob17-21646.pdf


LEHMAN BROTHERS UK: Has Until March 29 to Exclusively File Plan
---------------------------------------------------------------
The Hon. Shelley C. Chapman of the U.S. Bankruptcy Court for the
Southern District of New York has extended Lehman Brothers U.K.
Holdings (Delaware) Inc. and Lehman Pass-Through Securities Inc.'s
exclusive periods to file a Chapter 11 plan and to solicit
acceptances of the plan through and including March 29 and May 25,
2018, respectively.

As reported by the Troubled Company Reporter on Dec. 13, 2017, the
Debtors asked the Court for an extension of the periods within
which they have the exclusive right to file plan and solicit
acceptances for the Plan through and including March 29 and May 28,
2018, respectively.  The Debtors averred that an extension of the
Exclusive Periods will permit the Debtors to prosecute a plan with
a complete understanding of the claims asserted against them -- a
critical element of their restructuring and necessary to have the
support of all economically interested parties and maximize value.

                     About Lehman Brothers

Lehman Brothers U.K. Holdings (Delaware) Inc. and Lehman
Pass-Through Securities Inc. were managed and controlled by Lehman
Brothers Holdings Inc. upon the effective date of its Chapter 11
plan and are debtor-controlled entities under that plan.

Prior to the commencement of LBHI's Chapter 11 case, LUK was a
wholly-owned, direct subsidiary of the company and the direct and
indirect parent of a substantial portion of the company's European
operations.  During the same period, LPTSI was a direct subsidiary
of Lehman Commercial Paper Inc., which was an indirect subsidiary
of LBHI.

The primary business of LUK and LPTSI is managing a portfolio of
global assets.  This includes interacting with borrowers, joint
venture partners, and other parties related to the assets;
monitoring the real-estate development projects; assessing key
variables that influence the recovery values of those entities'
assets; and evaluating market conditions in order to determine
whether to hold or sell.

LUK and LPTSI sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. S.D.N.Y. Case Nos. 17-12442 and 17-12443) on Aug. 31,
2017.  The petitions were signed by Christopher Mosher, director,
vice-president and assistant treasurer.

At the time of the filing, the Debtors disclosed that they had
estimated assets of $500 million to $1 billion and liabilities of
$100 million to $500 million.

Epiq Bankruptcy Solutions, LLC, is the Debtors' claims and noticing
agent.

                           *     *     *

Lehman Brothers Holdings Inc. -- http://www.lehman.com/-- was the
fourth largest investment bank in the United States.  For more than
150 years, Lehman Brothers has been a leader in the global
financial markets by serving the financial needs of corporations,
governmental units, institutional clients and individuals
worldwide.

Lehman Brothers Holdings filed for Chapter 11 bankruptcy (Bankr.
S.D.N.Y. Case No. 08-13555) on Sept. 15, 2008.  Lehman's bankruptcy
petition disclosed US$639 billion in assets and US$613 billion in
debts, effectively making the firm's bankruptcy filing the largest
in U.S. history.  Several other affiliates followed thereafter.

Affiliates Merit LLC, LB Somerset LLC and LB Preferred Somerset LLC
sought for bankruptcy protection in December 2009.

The Debtors' bankruptcy cases were assigned to Judge James M. Peck.
Judge Shelley Chapman took over the case after Judge Peck retired
from the bench to join Morrison & Foerster.

A team of Weil, Gotshal & Manges, LLP, lawyers led by the late
Harvey R. Miller, Esq., serve as counsel to Lehman.  Epiq
Bankruptcy Solutions serves as claims and noticing agent.

Dennis F. Dunne, Esq., Evan Fleck, Esq., and Dennis O'Donnell,
Esq., at Milbank, Tweed, Hadley & McCloy LLP, in New York, served
as counsel to the Official Committee of Unsecured Creditors.
Houlihan Lokey Howard & Zukin Capital, Inc., served as the
Committee's investment banker.

On Sept. 19, 2008, the Honorable Gerard E. Lynch of the U.S.
District Court for the Southern District of New York, entered an
order commencing liquidation of Lehman Brothers, Inc., pursuant to
the provisions of the Securities Investor Protection Act (Case No.
08-CIV-8119 (GEL)).  James W. Giddens was appointed as trustee for
the SIPA liquidation of the business of LBI.  He is represented by
Hughes Hubbard & Reed LLP.

The Bankruptcy Court approved Barclays Bank Plc's purchase of
Lehman Brothers' North American investment banking and capital
markets operations and supporting infrastructure for US$1.75
billion.  Nomura Holdings Inc., the largest brokerage house in
Japan, purchased LBHI's operations in Europe for US$2 plus the
retention of most of employees.  Nomura also bought Lehman's
operations in the Asia Pacific for US$225 million.

Lehman emerged from bankruptcy protection on March 6, 2012, more
than three years after it filed the largest bankruptcy in U.S.
history.  The Chapter 11 plan for the Lehman companies other than
the broker was confirmed in December 2011.

In October 2016, the team winding down LBHI paid $3.8 billion to
creditors, the 11th distribution since Lehman's collapse in 2008.
This brought the total payout to more than $113.6 billion.
Bondholders were projected to receive about 21 cents on the dollar
when Lehman's bankruptcy plan went into effect in early 2012.  The
11th distribution raised the bondholders' recovery to more than 40
cents on the dollar and recoveries for general unsecured creditors
of Lehman's commodities to 79 cents on the dollar. Lehman's
aggregate 12th distribution to unsecured creditors pursuant to its
confirmed Chapter 11 plan will total approximately $3.0 billion.


LEVEL 3 COMMUNICATIONS: Egan-Jones Withdraws BB- Unsec. Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on Dec. 22, 2017, withdrew the 'BB-'
local currency and foreign currency senior unsecured ratings on
debt issued by Level 3 Communications Inc.

Previously, on Sept. 29, 2017, EJR lowered the local currency and
foreign currency senior unsecured ratings on the Company's debt to
BB- from BB.

Headquartered in Broomfield, Colorado, Level 3 Communications,
Inc., is a publicly traded international communications company
with one of the world's largest communications and Internet
backbones.


LMM Sports: Jan. 8 Disclosure Statement Hearing
-----------------------------------------------
Judge Daniel P. Collins of the U.S. Bankruptcy Court for the
District of Arizona has set to January 8, 2018, at 10:00 a.m., the
hearing to consider approval of the disclosure statement dated
September 29, 2017 and proposed by Eric D. Metz.

December 29, 2017, is fixed as the last day for filing written
objections to the disclosure statement.

Metz is represented by:

          Janel M. Glynn, Esq.
          GALLAGHER & KENNEDY, P.A.
          2575 E. Camelback Road, Suite 1100
          Phoenix, AZ 85016

                About Ethan Lock & LMM Sports

Ethan Lock is a sports agent licensed with the National Football
League and holds 40% membership interest in LMM Sports Management,
LLC, which provides sports management services to professional
athletes employed by the NFL. Mr. Lock is the CEO of LMM Sports.

Mr. Lock sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D. Ariz. Case No. 14-13954) on Sept. 10, 2014.  The case is
jointly administered with the Chapter 11 cases of LMM Sports
(Bankr. D. Ariz. Case No. 14-13952) and Eric Metz, who also holds
40% membership interest in the Company.

The Hon. Daniel P. Collins presides over the cases.  The Debtors
are represented by John R. Clemency, Esq., and Janel M. Glynn,
Esq., at Gallagher & Kennedy, P.A.

LMM Sports listed total assets of $1.06 million and total
liabilities of $3.84 million.


LUKE'S LOCKER: Seeks February 20 Exclusive Plan Period Extension
----------------------------------------------------------------
Luke's Locker Incorporated, 2L Austin, LLC and The Quality
Lifestyle I, Ltd., ask the U.S. Bankruptcy Court for the Eastern
District of Texas for an additional 60-day extension of the
exclusive deadline to file a chapter 11 plan until and including
February 20, 2018, as well as the exclusive deadline to confirm a
chapter 11 plan until and including April 23, 2018.

Before filing for bankruptcy protection, the Debtors operated
retail stores throughout Texas, known as Luke's Locker.  After the
bankruptcy filing, the Debtors permanently closed their Austin,
Highland Village, Houston, Katy, Woodlands, Southlake, and Plano
stores and ultimately rejected the store leases associated with
those closed locations.

The Debtors relate that they have also closed their corporate
office and rejected their central distribution warehouse lease. The
Debtors currently intend to continue operating only their Dallas
and Fort Worth stores.

The Debtors note that since the filing of their bankruptcy case,
the Debtors and their restructuring team have implemented
significant changes to the way the Debtors manage and operate their
business. These changes have drastically improved the efficiency of
the Debtors' business and the Debtors' profitability. However, the
Debtors' pre-petition store closings and bankruptcy filing were
highly publicized, and while the Debtors' sales and operations are
recovering, the Debtors expect that it will take additional time
before the Debtors' reputation recovers from the stigma associated
with the pre-petition and post-petition store closings and
bankruptcy filing and for their operations and sales to stabilize.

The Debtors expect to be able to better ascertain the profitability
of their stores and have a better idea of what amount will be
available to pay creditors from future projected operations under a
plan of reorganization or a potential sale of assets over the next
60 days. The Debtors have been working a dual-path approach by
engaging in discussions with potential purchasers for a sale of
their businesses in addition to formulating a potential plan of
reorganization.

The Debtors' management is working with counsel to move this matter
expeditiously. The Debtors have made three prior requests for
extension of exclusivity, and the current exclusivity expires on
December 22, 2017.

The Debtors believe that the additional time requested will allow
them to better project the future profitability of their remaining
stores, which will aid in framing a chapter 11 plan or moving
forward with a potential sale. The Debtors claim that creditors
will also benefit from the requested extension because, by
obtaining a better understanding of the Debtors' future prospects,
the Debtors will be better able to ensure that any plan or sale
they propose will be feasible and will maximize the payment to all
of its creditors.

The Debtors believe that this extension will give them the ability
to structure a plan that is in the best interest of the creditors,
the estates, and the Debtors.

                About Luke's Locker Incorporated

Luke's Locker Incorporated, owner of Luke's Locker fitness and
running stores in Texas, and its affiliates sought Chapter 11
protection (Bankr. E.D. Tex. Lead Case No. 17-40126) on Jan. 24,
2017.  The petitions were signed by Matthew Lucas, president and
CEO.  The cases are assigned to Judge Brenda T. Rhoades.

Melissa S. Hayward, Esq., at Franklin Hayward LLP, in Dallas,
serves as the Debtors' counsel. Joseph Sullivan serves as chief
restructuring officer.  The Debtor tapped Rosen Systems, Inc. to
sell surplus assets by auction.

Luke's Locker estimated $1 million to $10 million in assets and
liabilities.

No trustee or examiner has been appointed in the Debtors' cases.


MAC ACQUISITION: Committee Objects to Disclosure Statement
----------------------------------------------------------
The Official Committee of Unsecured Creditors of Mac Acquisition
LLC, et al., object to the disclosure statement explaining the
Debtors' plan, complaining that the disclosure statement lacks
adequate information for unsecured creditors to make an informed
decision.

The Committee specifically complained that the disclosure statement
lacks information regarding the value of the debtors and their
assets, as well as information on plan feasibility and the debtors
post-emergence liquidity.

The Committee proposed the following modifications to the
disclosure statement:

     * The Debtors should be required to file the cure schedule
       ahead of the proposed timeline and provide contract
       counterparties with additional time to review and, if
       necessary, object.

     * A deadline for the Debtors to provide adequate assurance
       information to contract counterparties must be provided
       before a contract can be assumed or assumed and assigned.

     * The Debtors should not be authorized to reject a contract
       or lease post-confirmation that they previously sought to
       assume.

     * As the reorganized Debtors have no stake in the ultimate
       distribution to holders of allowed general claims, the
       Debtors should not be authorized to oversee the claims
       reconciliation process. Either a liquidating trust should
       be established, or a claims ombudsman appointed.

A full-text copy of the Committee's objection dated December 4,
2017 is available at:

           http://bankrupt.com/misc/deb17-12224-269.pdf

The Committee is represented by:

          Justin R. Alberto, Esq.
          Gregory J. Flasser, Esq.
          BAYARD, P.A.
          600 N. King Street, Suite 400
          Wilmington, DE 19801
          Tel: (302) 655-5000
          Fax: (302) 658-6395
          Email: jalberto@bayardlaw.com
                 gflasser@bayardlaw.com

               -- and --

          Eric R. Wilson, Esq.
          Jason R. Adams, Esq.
          Lauren S. Schlussel, Esq.
          KELLEY DRYE & WARREN LLP
          101 Park Avenue
          New York, NY 10178
          Tel: (212) 808-7800
          Fax: (212) 808-7897
          Email: ewilson@kelleydrye.com
                 jadams@kelleydrye.com
                 lschlussel@kelleydrye.com

                      About Mac Acquisition LLC

Mac Acquisition LLC, et al. -- https://www.macaronigrill.com/ --
operate full-service casual dining restaurants under the trade
name, "Romano's Macaroni Grill."  As of Oct. 18, 2017, the company
operates 93 company-owned restaurants located in 23 states, with a
workforce of approximately 4,600 employees. Non-debtor affiliate
RMG Development franchises an additional 23 restaurants in Florida,
Hawaii, Illinois, Texas, Puerto Rico, Mexico, Bahrain, Egypt, Oman,
the United Arab Emirates, Qatar, Germany, and Saudi Arabia.

During 2016, Mac Acquisition and RMG generated gross revenues
through restaurant sales and franchisee payments of approximately
$230 million.

On Oct. 18, 2017, Mac Acquisition LLC, and eight affiliates sought
Chapter 11 protection (Bankr. D. Del. Lead Case No. 17-12224).  Mac
Acquisition's estimated assets of $10 million to $50 million and
debt at $50 million to $100 million.

The Hon. Mary F. Walrath is the case judge.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP, as
Delaware bankruptcy counsel; Gibson, Dunn & Crutcher LLP, as
general bankruptcy counsel; Mackinac Partners, LLC, as financial
advisor; and Duff & Phelps Securities, LLC as financial advisor and
investment banker.  Donlin, Recano & Company, Inc., is the claims
agent.

On October 30, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired
Kelley Drye & Warren LLP as its lead counsel, and Bayard, P.A., as
co-counsel with Kelley Drye.


MAGUMO CORP: Unsecureds to Get Single Dividend Payment of $5,000
----------------------------------------------------------------
Magumo Corp. has filed a disclosure statement dated December 2,
2017 with the U.S. Bankruptcy Court for the District of Puerto
Rico.

The claim filed by Banco Santander de PR (BSPR) in the amount of
$1,412,342, is classified as a secured claim. BSPR's claim is
secured with three mortgage notes encumbering the debtor's
commercial property known as Motel La Montana, which is located at
PR #1 Km 47.6, Beatriz Ward in Caguas PR.

Allowed priority claims consist of employee benefits, specifically
vacations, up to a maximum of $11,725 for each individual, earned
within 180 days before the date of the filing of the petition.
Employee vacations accrued or owed within 180 days prior to filing
debtor's petition were scheduled at the time of filing of the
instant bankruptcy petition in the amount of $725. All allowed
amounts that may be owed under this class will be paid in the
ordinary course of business of the debtor. In the alternative,
members of this class which may no longer be employed by the debtor
will receive full payment on account of their allowed claims on the
effective date of the plan.

In relation with general unsecured creditors, the aggregate
dividend to this class would be fixed in the amount of $5,000 with
payments to be distributed pro-rata in a single lump sum payment
rata among the outstanding and allowed claims of each creditor. On
the consummation date, such claimant shall receive from the debtor
a single dividend check providing on the proportional distribution
share of each claim over an aggregate dividend amount for this
class of $5,000. Upon this single dividend, no further payment is
provided in the plan of reorganization.

Equity security and interest holders will not receive any cash
dividend throughout the plan.

Finally, unsecured priority tax claims shall be paid in full, in
cash, and will receive monthly payments with interest computed at
statutory rates over a period not exceeding five years after the
date of the filing of the petition.

The debtor believes that it will have enough cash on hand on the
effective date of the plan to pay all the claims and expenses that
are entitled to be paid on that date.

A full-text copy of Magumo Corp.'s disclosure statement is
available at:

            http://bankrupt.com/misc/prb17-01642-11-42.pdf

Magumo Corp. is represented by:

          Wigberto Lugo Mender, Esq.
          Alexis A. Betancourt Vincenty, Esq.
          LUGO MENDER GROUP, LLC
          100 Carr. 165 Suite 501
          Guaynabo, PR 00968-8052
          Tel: (787) 707-0404
          Fax: (787) 707-0412
          Email: wlugo@lugomender.com
                 a_betancourt@lugomender.com

                        About Magumo Corp.

Magumo Corp sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D.P.R. Case No. 17-01642) on March 10, 2017.  The
petition was signed by Maria Francisca Rivera-Rivera, president.
The case is assigned to Judge Mildred Caban Flores.

At the time of the filing, the Debtor disclosed $545,052 in assets
and $1.13 million in liabilities.

The Debtor has a fee simple interest in a land located in Beatriz
Ward, Caguas, Puerto Rico, with real properties used as "motel,"
valued at $500,000 subject to the liens of Banco Santander and
CRIM.


MANN REALTY: Unsecureds to Get 100% Recovery from Sale Proceeds
---------------------------------------------------------------
Mann Realty Associates, Inc., filed an amended disclosure statement
dated December 4, 2017 in support of its plan of reorganization
with the U.S. Bankruptcy Court for the Middle District of
Pennsylvania.

All unsecured claims, as allowed, will be paid 100% of its allowed
claim from a fund to be created with equity in the debtor's real
property, which funds will result from sales of parcels of real
property of the debtor.

All professional administrative claims will be paid in cash on or
before the confirmation date of the plan, or as otherwise agreed in
writing by the claimant and the debtor.

Administrative claim holders will be paid in the ordinary course of
business, within 60 days after the effective date of the plan, as
real property parcels are sold, or as otherwise agreed by the
claimant and the debtor, whichever of these dates are later. Fees
owed to the Office of the U.S. Trustee will be paid in the regular
course by 30 days after the close of each calendar quarter.

The debtor has incurred various post-petition administrative real
estate tax claims. The debtor intends to sell approximately 11
parcels of real property. As each parcel of real property is sold,
the taxes owed on such parcel will be paid.

Priority tax claims are to be paid in full on or before five years
from the petition date, together with interest at the rate of 4%
per annum. Interest will begin to accrue as of the effective date
of the plan on the unpaid tax balance. Payments are to be made on a
regular monthly basis with each payment to begin during the first
calendar month as to the effective date of the plan. All priority
tax claims include only pre-petition interest and do not include
any penalties.

S&T Bank has five credit facilities with the debtor. All of the
loans are secured on real property. The debtor intends to sell all
five parcels of real property on which S&T Bank has a lien.  Upon
the sale of any parcel of real property, the particular S&T loan
secured on such parcel will be paid up to the full amount of the
allowed secured claim, after payment of costs of sale and
applicable reserves for income taxes.

Santander Bank has provided one credit facility to the debtor which
is secured by real property. Santander Bank and the debtor have
agreed upon certain terms and conditions set in a stipulation
approved by the bankruptcy court.

McCormick 108, LLC and the debtor have agreed upon certain terms
and conditions as set forth in a consent order entered as docket
#121 and filed on September 6, 2017.

Double M Real Estate, LLC has a first priority lien secured on real
property. Until such time as the Double M Real Estate, LLC loan is
paid in full, Double M Real Estate, LLC will retain its lien on the
Dauphin County property in the same priority as exists as of the
petition date. Double M Development has filed a proof of claim
alleging a secured claim in the amount of $1,571,177.00, but the
debtor disputes this claim in its entirety.

Susan R. Mumma holds a lien on a boat owned by the debtor that is
maintained in Florida. The debtor intends to pay this loan.

The Debtor intends to continue to operate its real estate business
and development business located throughout Pennsylvania. The
debtor intends to list for sale 11 parcels of real property. If any
of these properties are not sold within a 90 day period of time,
the debtor will expose such properties to an auction. The sale
proceeds will be utilized in part, to pay secured debt,
administrative claims, including real estate taxes, and other
payments required under the plan.

A full-text copy of Mann Realty's amended disclosure statement is
available at:

           http://bankrupt.com/misc/pamb17-bk-01334-218.pdf

              About Mann Realty Associates, Inc.

Headquartered in Camp Hill, Pennsylvania, Mann Realty Associates,
Inc., filed for Chapter 11 bankruptcy protection (Bankr. M.D. Pa.
Case No. 17-01334) on March 31, 2017, estimating its assets at
between $10 million and $50 million and its debts at between $1
million and $10 million. The petition was signed by Robert M.
Mumma, II, its president.

Judge Robert N. Opel II presides over the case.

Craig A. Diehl, Esq., at the Law Offices of Craig A. Diehl, serves
as the Debtor's bankruptcy counsel.

Mann Realty previously filed a voluntary petition under Chapter 11
of the Bankruptcy Code (Bankr. M.D. Pa. Case No. 17-00080) on Jan.
10, 2017. The petition was a "pro se" filing, or case filed without
attorney. The Debtor is an affiliate of Kimbob, Inc., which sought
bankruptcy protection on March 1, 2017, Case No. 17-00836.


MELBOURNE BEACH: Case Summary & 11 Unsecured Creditors
------------------------------------------------------
Debtor: Melbourne Beach, LLC
        1151 SW 30th Street, Suite D
        Palm City, FL 34990

Type of Business: Established in 1998, Melbourne Beach, LLC is
                  a privately held company that leases real
                  properties.  Melbourne Beach is the owner of
                  Ocean Spring Plaza, located at 981 E. Eau,
                  Gallie Blvd, Melbourne, FL 32937, valued by
                  the company at $15.30 million.  The
                  company's gross revenue amounted to $997,732
                  in 2016 and $924,000 in 2015.

Chapter 11 Petition Date: December 26, 2017

Case No.: 17-07975

Court: United States Bankruptcy Court
       Middle District of Florida (Orlando)

Debtor's Counsel: James W Elliott, Esq.
                  MCINTYRE THANASIDES BRINGGOLD ELLIOTT, ET. AL.
                  500 E. Kennedy Blvd., Suite 200
                  Tampa, FL 33602
                  Tel: 813-223-0000
                  Fax: 813-899-6069
                  E-mail: james@mcintyrefirm.com

Total Assets: $15.35 million

Total Debts: $2.82 million

The petition was signed by Brian West, managing member.

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

         http://bankrupt.com/misc/flmb17-07975.pdf

Debtor's List of 11 Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
Brian West                        Fees for managing    $1,936,000
1151 SW 30th St., Suite D              business
Palm City, FL 34990

Shimon Wolkowicki                    Improvements        $300,000
Yellow Funding
625 W. 51st Street
New York, NY 10019

Roofing Unlimited                     Roof Repairs        $20,000

Jones Foster                           Legal Fees         $20,000

Albert Cohen                        Accounting Fees       $10,000
Wald & Cohen, PA

Hybridge                                Leasing            $8,000
                                      Commission

Allan Whitehead                       Legal Fees           $8,000
Freese Whitehead

Shopping Center Group                   Leasing            $5,000
                                       Commission

William Osborne Esq.                   Legal Fees          $4,800

Leslie Evans, Esq.                     Legal Fees          $2,000
Leslie Robert Evans
& Associates PA

Texas Roadhouse                         Landlord               $0
Holdings LLC


OCONEE REGIONAL: Bond Trustee & Committee Allowed to File Plan
--------------------------------------------------------------
Judge Austin E. Carter of the U.S. Bankruptcy Court for the Middle
District of Georgia on December 22, 2017, entered an order
extending the exclusive time period during which only Oconee
Regional Health Systems, Inc., and its affiliates may file a
disclosure statement and plan; and to solicit votes to the plan
through December 21, 2017 and February 19, 2018, respectively.

While no objections were filed to the Motion, counsel to the Bond
Trustee and counsel to the Committee requested -- and the Debtors
agreed -- that the Debtors' exclusivity be limited such that either
the Bond Trustee or the Committee may, individually or jointly,
file its (or their, as the case may be) own plan, and solicit votes
thereon.

"The Debtors' exclusive right to file a plan is expressly modified
such that either the Bond Trustee or the Committee may,
individually or jointly, file its or their own plan," the Court's
order provides.

A copy of the Court's Order is available at:

           http://bankrupt.com/misc/gamb17-51005-602.pdf

A review of the case docket shows the Debtors have not filed any
plans between Dec. 21 and 23.

The Troubled Company Reporter has previously reported that the
Debtors sought for an extension of the exclusive periods for the
Debtors to file disclosure statement and plan and obtain acceptance
of a plan for a period of 45 days. The Debtors told the Court that
since the prior motion to extend their exclusive periods, the
Debtors have accomplished these:

     (a) The Debtors sold substantially all of their assets to
Navicent Health, Inc.  The Section 363 Sale closed as to the
Debtors' operating assets effective as of October 1, 2017;

     (b) The Debtors completed repaying the Debtors' post-petition
financing and reserving funds under the prior cash collateral
orders to pay what the Debtors' estimate to be all post-petition
administrative claims (other than professional fees);

     (c) Assumed and assigned all contracts required as part of the
sale;

     (d) Properly rejected all contracts not required by the
Debtors' buyer, or needed for the wind-down; and

     (e) Made progress on various wind-down tasks, including
transitioning assets, identifying further assets for the benefit of
creditors, and started winding down all insurance policies and
programs.

              About Oconee Regional Medical Center

Oconee Regional Medical Center (ORMC) is located in Milledgeville
near the geographic center of Georgia, providing advanced
healthcare technologies to the 90,000 residents living in the seven
surrounding counties.

Oconee Regional Health Systems, Inc., owner of the Oconee Regional
Medical Center, and six of its affiliates filed Chapter 11
bankruptcy petitions (Bankr. M.D. Ga. Lead Case No. 17-51005) on
May 10, 2017.

On May 11, 2017, two more affiliates ORHV Sandersville Family
Practice, LLC and Oconee Regional Senior Living, Inc., sought
bankruptcy protection.  Their cases are jointly administered with
that of ORMC.

The petitions were signed by Steven M. Johnson, interim chief
executive officer.

At the time of the filing, ORHS estimated assets of less than
$50,000 and liabilities of less than $500,000.

The Debtors are represented by Mark I. Duedall, Esq., and Leah
Fiorenza McNeill, Esq., in Atlanta, Georgia.  The Debtors hired
James-Bates-Brannan-Groover-LLP as special counsel, and Grant
Thornton as financial advisor.

On May 16, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Greenberg Traurig, LLP,
is the committee's bankruptcy counsel. The committee hired the Law
Offices of Henry F. Sewell, Jr., LLC, as its special counsel.

                            *     *     *

According to a report by The Union-Recorder, the Georgia Attorney
General’s Office in August 2017 approved the proposed sale of
Oconee Regional Medical Center to Navicent Health Oconee, LLC.  The
sale of the local hospital includes substantially all of its
assets, including those owned by the Baldwin County Hospital
Authority, as well as Oconee Regional Health Systems, Inc. and any
affiliates of ORHS.

The Union-Recorder said at least two subsidiaries of ORHS, however,
are not included in the transaction. They include Oconee Regional
Healthcare Foundation, Inc.,  and Jasper Health Services, Inc.

The Union-Recorder noted that local hospital officials also
employed the services of Houlihan Lokey Capital, Inc., an
investment banking firm to assist them in evaluating various
strategic alternatives in an attempt to assist ORMC in its
operations, "including, but not limited to asset sales, membership
substitutions, partnership, or management agreement covering either
the system or individual components, thereof," according to
documents obtained from the AG's office.  Representatives with
Houlihan Lokey subsequently talked with a total of 62 different
parties concerning a potential sale transaction.  Of that number,
about 27 of them signed confidentiality agreements and received the
information memorandum from Houlihan Lokey.

Navicent Health was declared the winning bidder at an auction held
in June 2017.  According to a report by Linda S. Morris, writing
for The Macon Telegraph, Navicent's bid was $200,000 more than that
of stalking horse bidder Prime Healthcare Foundation.  Navicent was
represented by Dennis Connolly, Esq., a partner with Alston & Bird.


OLYMPIA OFFICE: Case Summary & 7 Unsecured Creditors
----------------------------------------------------
Lead Debtor: Olympia Office LLC
             229 Linwood Ave
             Cedarhurst, NY 11516

About the Debtors: Olympia Office LLC is based in Cedarhurst,
                   New York.  On Oct. 20, 2016, Olympia filed a
                   voluntary petition for reorganization under
                   Chapter 11 of the Bankruptcy Code with the
                   United States Bankruptcy Court for the
                   Eastern District of New York (Bankr.
                   E.D.N.Y. Case No. 16-74892).  On Nov. 28,
                   2016, WA, Mariners, and Seahawk, each filed
                   voluntary petitions for reorganization
                   under Chapter 11 of the Bankruptcy Code
                   with the Clerk of the Bankruptcy Court
                   (Bankr. E.D.N.Y. Case Nos. 16-75515, 16
                   -75516 and 16-75517, respectively).

Chapter 11 Petition Date: December 26, 2017

Affiliates that simultaneously filed Chapter 11 petitions:

    Debtor                                      Case No.
    ------                                      --------
    Olympia Office LLC                          17-44721
    WA Portfolio LLC                            17-44722
    Mariners Portfolio LLC                      17-44723
    Seahawk Portfolio LLC                       17-44724

Court: United States Bankruptcy Court
       Western District of Washington (Tacoma)

Judge: Hon. Mary Jo Heston

Debtors' Counsel: Shawn B. Rediger, Esq.
                  Daniel A. Brown, Esq.
                  WILLIAMS, KASTNER & GIBBS, PLLC
                  601 Union St Ste 4100
                  PO Box 21926
                  Seattle, WA 98111
                  Tel: 206-628-6600
                  E-mail: srediger@wkg.com
                          srediger@williamskastner.com
                          dbrown@williamskastner.com

Estimated Assets: $10 million to $50 million

Estimated Liabilities: $50 million to $100 million

Scott G. Switzer, chief operating officer, signed the petition.

A full-text copy of Olympia Office's petition is available for free
at http://bankrupt.com/misc/wawb17-44721.pdf

List of Olympia Office's Seven Unsecured Creditors:

   Entity                          Nature of Claim   Claim Amount
   ------                          ---------------   ------------
JSH Properties, Inc.                                      Unknown
10655 NE 4th Street, #901
Bellevue, WA 98004

LaMonica Herbst & Maniscalco, LLP   Legal Services              -

Lazer Apthaker Rosella & Yedid      Legal Services        $26,500

Margolin Winer & Evens, LLP           Accounting           $6,500
                                       Services

Midland Loan Servicing                                    Unknown

Superior Note Solutions, LLC          Consulting          $35,000
                                       Services

Robin Tuerk, Esquire                 Legal Services       $37,500


ONCOLOGY INSTITUTE: Court Confirms Chapter 11 Plan
--------------------------------------------------
Judge Enrique S. Lamoutte Inclan of the U.S. Bankruptcy Court for
the District of Puerto Rico approved the disclosure statement filed
by Oncology Institute of Puerto Rico PSC on August 16, 2017.  The
judge also confirmed the plan filed by the debtor on August 16,
2017.

           About Oncology Institute of Puerto Rico

Oncology Institute of Puerto Rico, P.S.C., a health care business.
It is a corporation organized and registered in Puerto Rico on Jan.
7, 2015.  The Debtor provides health services, specialized on
hematology and oncology, through Dr. Sylvia Garcia Ortiz, MD, who
is the Debtor's president and sole shareholder.  The health
services are provided in Metro Medical Center in Bayamon, Puerto
Rico.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. P.R. Case No. 17-00212) on Jan. 18, 2017.  Nilda
Gonzalez-Cordero, Esq., serves as the Debtor's bankruptcy counsel.
At the time of the filing, the Debtor estimated assets and
liabilities of less than $500,000.


PIONEER HEALTH: Sale of All Assets to Lackey for $175K Approved
---------------------------------------------------------------
Judge Neil P. Olack of the U.S. Bankruptcy Court for the Southern
District of Mississippi authorized Pioneer Health Services, Inc.
("PHS")'s sale of substantially all assets outside the ordinary
course of business to purchaser Lackey Healthcare Management, LLC
for $175,000, plus the Deferred Payment, plus Cure Costs associated
with the Sellers's assumption and assignment of such Management
Contracts to the Purchaser, plus $8,000 Trustmark Payment, plus the
assumption of certain liabilities.

The sale hearing was held on Dec. 11, 2017 at 1:30 p.m.

The sale is free and clear of any such Liens.

Greg Hagood, on behalf of the Debtor, conducted the auction of the
sale of the PHS assets on Dec. 11, 2017 at 10:30 a.m. at the Court.
When the Auction was closed, the bid of Boa Vida was for $225,000
in cash, at Closing, and with the deduction of $20,000 from that
bid for the Stalking Horse fee that would have been due to Lackey,
the "net" cash to the estate of the Boa Vida bid was $205,000.
Lackey enhanced its bid to include a $25,000 deferred payment to be
paid at Closing, thereby increasing the amount of the Lackey bid to
be paid at Closing to $175,000.  After Boa Vida's last bid, Lackey
declined to bid further, whereupon the Debtor, Mr. Hagood on behalf
of SOLIC, the Committee, Capital One, National Association, and the
IRS, after consultation (as required by the Bid Procedures Order)
concluded that the Lackey bid for the PHS assets was the highest
and best bid for the PHS assets.

Any proceeds from the sale of the Assets will be placed in a
segregated, United States Trustee authorized DIP bank account, and
such proceeds will not be disbursed until further order of the
Court.  Any new DIP bank account will be subject to the United
States Trustee's Chapter 11 Operating Guidelines and Reporting
Requirements.  Within seven days after the sale of the Assets
closes, pursuant to Fed. R. Bankr. P. 6004(t)(1), the Debtor will
file on the Court docket a Report of Sale with a copy of the
settlement statement.

The Debtor, through H. Kemieth Lefoldt, Jr., its interim Chief
Restructuring Officer, is authorized to execute such deeds, bills
of sale or related documents, which are reasonably necessary to
consummate and close the sale of the PHS assets that are being sold
under the APA.

The Closing Date of the sale transaction contemplated by the Order
is extended through and including Dec. 31, 2017.  

                  About Pioneer Health Services

Pioneer Health Services, Inc., provides healthcare services to
rural communities, and own and manage rural critical access
hospitals.

Pioneer Health Services and its debtor-affiliates, including
Medicomp Inc., filed Chapter 11 bankruptcy petitions (Bankr. S.D.
Miss. Lead Case No. 16-01119) on March 30, 2016.  Pioneer Health
Services of Early County, LLC, commenced a Chapter 11 case on April
8, 2016.  The cases are administratively consolidated.  Joseph S.
McNulty III, its president, signed the petitions.

Pioneer Health Services estimated $10 million to $50 million in
assets and liabilities.

Judge Hon. Neil P. Olack presides over the Debtors' cases.

The Law Offices of Craig M. Geno PLLC serves as the Debtors'
counsel.  

Mintz Levin Cohn Ferris Glovsky and Popeo, P.C., is acting as
special counsel to the Debtor.

Henry Hobbs, Jr., acting U.S. trustee for Region 5, on April 19,
2017, appointed three creditors of Pioneer Health Services to serve
on an official committee of unsecured creditors.  The Committee
retained Arnall Golden Gregory LLP as counsel, and GlassRatner
Advisory & Capital Group LLC as financial advisor.


PITNEY BOWES: Egan-Jones Cuts Sr. Unsecured Ratings to BB+
----------------------------------------------------------
Egan-Jones Ratings Company, on Sept. 22, 2017, lowered the foreign
currency and local currency senior unsecured ratings on debt issued
by Pitney Bowes Inc. to BB+ from BBB-.

Founded in 1920 and headquartered in Stamford, Connecticut, Pitney
Bowes Inc. offers customer information management, location
intelligence, and customer engagement technology products and
solutions in the United States and internationally. The company
operates in three segments: Small & Medium Business Solutions;
Enterprise Business Solutions; and Digital Commerce Solutions.


PRESERVE DEVELOPMENT: Case Summary & 5 Unsecured Creditors
----------------------------------------------------------
Debtor: The Preserve Development Co., LLC
        7 Rocky Ridge Road
        P.O. Box 623
        Warrensburg, NY 12885

Type of Business: The Preserve Development Co., LLC filed as a
                  Single Asset Real Estate (as defined in 11
                  U.S.C. Section 101(51B)).  It is the fee title
                  owner of The Preserve at Gore located at
                  Mountain Path North Creek, NY 12853 (a
                  residential subdivision with 28 building lots)
                  having an appraised value of $1.6 million.  The
                  company is equally owned by Geoffery Konis and
                  George R. VanVoorhis III.

Chapter 11 Petition Date: December 27, 2017

Case No.: 17-12376

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

Debtor's Counsel: Justin A. Heller, Esq.
                  NOLAN & HELLER, LLP
                  39 North Pearl St, 3rd Floor
                  Albany, NY 12207
                  Tel: (518) 449-3300
                  E-mail: jheller@nolanandheller.com

Total Assets: $1.60 million

Total Liabilities: $1.43 million

The petition was signed by Geoffery Konis, member.

A full-text copy of the petition, along with a list of five largest
unsecured creditors, is available for free at
http://bankrupt.com/misc/nynb17-12376.pdf


RIO POZO: Voluntary Chapter 11 Case Summary
-------------------------------------------
Debtor: Rio Pozo, LLC
        c/o Gregory J. Gnepper
        2 N Central Avenue, 15th Floor
        Phoenix, AZ 85004

Type of Business: Rio Pozo, LLC is a privately held company based
                  in Phoenix, Arizona engaged in activities
                  related to real estate.  Its principal place of
                  business is located at 4747 North Seventh
                  Street, Suite 402, Phoenix, AZ 85014.

Chapter 11 Petition Date: December 27, 2017

Case No.: 17-15149

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

Debtor's Counsel: Gregory John Gnepper, Esq.
                  GAMMAGE & BURNHAM, PLC
                  Two North Central, 15th Floor
                  Phoenix, AZ 85004
                  Tel: 602-256-4427
                  Fax: 602-256-4475
                  E-mail: ggnepper@gblaw.com

Estimated Assets: $1 million to $10 million

Estimated Liabilities: $1 million to $10 million

The petition was signed by Bradley D. Wilde, manager.

The Debtor did not file a list of its 20 largest unsecured
creditors together with the petition.

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

         http://bankrupt.com/misc/vaeb17-15149.pdf


RMG ENTERPRISES: Case Summary & 20 Largest Unsecured Creditors
--------------------------------------------------------------
Debtor: RMG Enterprises, LTD.
          ta Commonwealth Carrier
        11740 Main Street
        Fredericksburg, VA 22408

Type of Business: RGM Enterprises Ltd t/a Commonwealth Carrier
                  provides time-sensitive transposition, merging,
                  and transshipment services; specialized handling

                  of fragile materials; handling, reporting, and
                  inventory of products; customized transportation

                  of unique products; reload, storage, inventory
                  and distribution of rail delivered products;
                  and a unique 24/7/365 emergency service for
                  its small client base.  The company's 4.5-
                  acre Fredericksburg, VA complex has a 55,000
                  sq. ft. warehouse with an acre of dedicated
                  paved and lighted yard.  RGM has been
                  providing "Uncommon Services" since 1973.

                  http://commonwealthcarrier.net/

Chapter 11 Petition Date: December 27, 2017

Case No.: 17-36349

Court: United States Bankruptcy Court
       Eastern District of Virginia (Richmond)

Debtor's Counsel: Robert Easterling, Esq.
                  ROBERT B. EASTERLING, ATTORNEY
                  2217 Princess Anne St., Ste. 100-2
                  Frederickburg, VA 22401
                  Tel: (540)373-5030
                  E-mail: eastlaw@easterlinglaw.com

Total Assets: $622,087 as of Nov. 30, 2017

Total Liabilities: $1.37 million as of Nov. 30, 2017

The petition was signed by Patrick F. Smith, president.

A full-text copy of the petition, along with a list of 20 largest
unsecured creditors, is available for free at
http://bankrupt.com/misc/vaeb17-36349.pdf


SADDLE RIVER ADVISORS: Claims Bar Date Set for January 31
---------------------------------------------------------
The United State District Court for the Northern District of
California set Jan. 31, 2018, as the deadline for all person who
are investors in one or more of the receivership funds -- SRA I
LLC; SRA II LLC; SRA III LLC; NYPA Fund I LLC; NYPA Fund II LLC;
Felix Multi-Opportunity Fund I LLC; and Felix Multi-Opportunity
Fund II LLC -- or creditors of one or more of the receivership
entities -- SRA Management Associates LLC; FMOF Management
Associates LLC; NYPA Management Associates LLC; Clear Sailing Group
IV LLC; Clear Sailing Group V LLC -- to file proofs of claim in the
receivership action styled, Securities and Exchange Commission v.
John V. Bivona, et al., Civil Action No. 3:16-cv-1386 (N.D. Cal.).

If you have not already received a proof of claim from the
receiver, go to http://www.shrwood.com/saddleriveror email the
agent of the receiver at SRAClaimsProcessing@JNDLA.com.

For further information, contact the receiver at (650) 329-9996.

                            *     *     *

The SEC announced the fraud charges and asset freezes against the
New Jersey-based fund manager and his two firms on March 25, 2016.
The SEC alleges Mr. Bivona used money raised through Saddle River
Advisors and SRA Management Associates to pay off earlier
investors, prop up other funds, and pay family-related expenses. He
secretly steered the lion's share of misappropriated funds to his
nephew Frank Mazzola, who was barred from the securities industry
in a prior SEC enforcement action and is charged along with Bivona
and his firms in the complaint filed in federal district court in
California.

According to the SEC's complaint:

     -- Bivona raised more than $53 million from investors, and the
money he was siphoning away for undisclosed uses left his firms
continuously short of the cash needed to buy the shares promised to
investors.

     -- Bivona kept the scheme going by indiscriminately
transferring money among more than a dozen bank accounts associated
with an array of different entities.

     -- Bivona used investor money to pay Mazzola's credit card
bills, income taxes, a car loan, attorney fees, and the mortgage on
a Jersey Shore vacation home.

     -- Investors were told they would receive financial statements
for the funds on an annual basis. But no financial statements were
ever prepared.

     -- Bivona and Mazzola failed to register the offering with the
SEC and thereby violated the bad actor rules of the federal
securities laws, which prohibit companies from relying on
registration exemptions under Rule 506 of Regulation D if a
promoter or investment manager like Mazzola has a disqualifying
event like his fraud-based injunction.

Investors can learn more about the risks involved with investing in
unregistered offerings by reading such SEC investor bulletins as 10
Red Flags That An Unregistered Offering May Be A Scam and Private
Placements Under Regulation D.

The SEC charges Bivona, Saddle River Advisors, and SRA Management
Associates with violating Sections 206(1), (2), and (4) of the
Investment Advisers Act of 1940 ("Advisers Act") and Rule 206(4)-8
thereunder, Section 17(a) of the Securities Act of 1933
("Securities Act"), and Section 10(b) of the Securities Exchange
Act of 1934 ("Exchange Act") and Rule 10b-5 thereunder. The SEC
also charges Bivona with aiding and abetting Saddle River Advisors
and SRA Management Associates in violating these provisions. The
SEC charges Mazzola with violating the terms of his bar order,
Section 203(f) of the Advisers Act, and Section 15(b)(6)(B)(i) of
the Exchange Act, Bivona with aiding and abetting Mazzola's
violations, and Bivona, Saddle River Advisors, and SRA Management
with violating Section 203(f) of the Advisers Act. Finally, the SEC
charges Bivona, Mazzola, Saddle River Advisors, and SRA Management
Associates with violating Section 5(a) and (c) of the Securities
Act, and the Saddle River Advisors and SRA Management with
violating Section 15(a) of the Exchange Act.

The SEC's complaint seeks permanent injunctions plus disgorgement
with prejudgment interest and monetary penalties from Bivona and
the firms as well as Mazzola. The SEC obtained a court order to
freeze the assets of Frank Mazzola and his wife, a relief
defendant, and ordering the appointment of an independent monitor
over Saddle River Advisors, SRA Management, the SRA Funds, and
other affiliated entities. The order also preliminarily enjoins
Bivona, Saddle River Advisors, and SRA Management Associates from
violating the antifraud provisions of the federal securities laws
and raising money from investors.

The SEC's investigation was conducted by Jessica W. Chan and Ellen
Chen of the San Francisco office, and the case was supervised by
Jeremy E. Pendrey. The SEC's litigation will be led by John Yun,
Marc Katz, and Ms. Chan.


SOMNANG REALTY: Feb. 27 Plan Confirmation Hearing
-------------------------------------------------
Judge Jerry A. Funk of the U.S. Bankruptcy Court for the Middle
District of Florida approved the disclosure statement filed by
Somnang Realty LLC on September 27, 2017.

A confirmation hearing will be held on February 27, 2018 at 11:30
a.m.

February 13, 2018, is fixed as the last day for filing written
acceptances or rejections of the plan.

Any objections to confirmation shall be filed and served seven days
before the confirmation hearing.

                    About Somnang Realty LLC

Based in Jacksonville, Florida, Somnang Realty LLC is the fee
simple owner of properties located at: (a) 2137 Lake Vilma Drive,
Orlando, Florida; (b) 11209 Spinning Reel Cir., Orlando, Florida;
(c) 12352 N. Sondra Cove Trail, Jacksonville, Florida; and (d) 3970
Pine High Road, Jacksonville, Florida.  In the aggregate, the
properties are valued at $952,934.  Somnang Realty has a checking
account balance of $3,247 at Wells Fargo.

Somnang Realty sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Fla. Case No. 17-01850) on May 22, 2017.  The
petition was signed by Sophal Kheng, authorized member.

At the time of the filing, the Debtor indicated $956,181 in total
assets and $1.07 million in total liabilities. The Debtor is
represented by Taylor J. King, Esq. of Mickler & Micler.


SOUTHWESTERN ENERGY: Egan-Jones Hikes FC Unsec. Debt Rating to BB
-----------------------------------------------------------------
Egan-Jones Ratings Company, on November 14, 2017, upgraded the
foreign currency senior unsecured rating on debt issued by
Southwestern Energy Co. to BB from BB-.

Previously, on Sept. 22, 2017, EJR raised the local currency senior
unsecured rating on debt issued by the Company to BB from BB-.

Southwestern Energy is an oil and natural gas company based in
Houston, Texas.




SPOON PRIME: Jan. 30 Plan Confirmation Hearing
----------------------------------------------
Judge Cecelia G. Morris of the U.S. Bankruptcy Court for the
Southern District of New York approved the disclosure statement
filed by Spoon Prime Properties, LLC, on September 15, 2017.

January 23, 2018, is fixed as the last day for filing written
acceptances or rejections of the plan. Written objections to
confirmation of the plan should also be filed on or before January
23, 2018.

January 30, 2018 at 12:00 p.m. is fixed for the hearing on
confirmation of the plan.

                   About Spoon Prime Properties

Spoon Prime Properties, LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. S.D.N.Y. Case No. 17-35154) on January
31, 2017.  The case is assigned to Judge Cecelia G. Morris.

At the time of the filing, the Debtor estimated assets of less than
$50,000 and liabilities of less than $500,000.


SQUARE ONE: $200K Sale of All Business Assets to 3 Square Okayed
----------------------------------------------------------------
Judge Karen S. Jennemann of the U.S. Bankruptcy Court for the
Middle District of Florida authorized Square One Development, LLC,
Square One Fort Myers, LLC, Square One Brandon, LLC, and Square One
the Village, LLC, to sell their businesses, together with all
furniture, fixtures, equipment and inventory at the locations, and
any Web sites, social media sites, goodwill, trade names,
trademarks, other intellectual property and general intangibles to
3 Square Restaurant Group, LLC, an entity formed by William Milner,
Sheryl Rutolo and Mikaela Walte, for $200,000.

Fifteen days after entry of the Sale Order, the Debtors will have
full power and authority to consummate the Sale.

The sale is free and clear of any and all security interests,
mortgages, liens, judgments, encumbrances, interests and
restrictions of any kind, effective as of the closing date of the
Sale.

At closing, the Purchaser will pay the amount of $200,000, the cash
portion of which will be disbursed to First Citrus Bank.  The
allocation of the purchase price will be one-third each to Ft.
Myers, Brandon, and the Villages and the U.S. Trustee's Fees in
respect of the cash distribution will be paid at closing.

A copy of the Order is available for free at:

    http://bankrupt.com/misc/Square_One_289_Order.pdf

                   About Square One Development

Headquartered in Tampa, Florida, Square One Development, LLC, is a
multi-member Florida limited liability company formed on April 6,
2010.  It owns a group of 12 related entities including eight
gourmet burger restaurants with operations in West Central
Florida.

Square One Development and its affiliates filed for Chapter 11
bankruptcy protection (Bankr. M.D. Fla. Lead Case No. 17-03846) on
June 9, 2017.  The petitions were signed by William Milner, its
manager.

Square One Winter Park, LLC, an affiliate, estimated its assets and
liabilities between $1 million and $10 million.

Latham, Shuker, Eden & Beaudine, LLP, is serving as bankruptcy
counsel to the Debtor.


STILLWATER MINING: Egan-Jones Cuts Sr. Unsecured Ratings to B
-------------------------------------------------------------
Egan-Jones Ratings Company, on Sept. 27, 2017, lowered the foreign
currency and local currency senior unsecured ratings on debt issued
by Stillwater Mining Co. to B from A3.  EJR also lowered the
foreign currency and local currency commercial paper ratings on the
Company to B from B+.

Stillwater Mining Company is a palladium and platinum mining
company with headquarters located at Littleton, Colorado, United
States. It is the only palladium and platinum producer in the USA.


SYNCHRONOSS TECHNOLOGIES: Egan-Jones Cuts Unsec. Ratings to BB
--------------------------------------------------------------
Egan-Jones Ratings Company, on Oct. 2, 2017, lowered the local
currency and foreign currency senior unsecured ratings on debt
issued by Synchronoss Technologies Inc. to BB from BBB-.

Based in New Jersey, Synchronoss Technologies, Inc. provides cloud
solutions and software-based activation for connected devices
worldwide.


THINK FINANCE: Taps Goodwin Procter as Litigation Counsel
---------------------------------------------------------
Think Finance, LLC received approval from the U.S. Bankruptcy Court
for the Northern District of Texas to hire Goodwin Procter LLP as
special litigation counsel.

The firm will provide legal services to the company and its
affiliates in connection with the investigations or litigation
involving the Consumer Financial Protection Bureau or other
regulatory agencies.

The firm has agreed to discount its hourly rates by 15%.  The
attorneys and paralegal who will be providing the services are:

     Attorneys                  Hourly Rates
     ---------                  ------------
     Matthew Sheldon, Partner      $675.75
     Thomas Hefferon, Partner      $875.50

     Paralegal
     ---------
     Amy Griffin                   $229.50

Matthew Sheldon, Esq., disclosed in a court filing that his firm
does not represent or hold any interest adverse to the Debtors or
their estates.

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Mr.
Sheldon disclosed that prior to the petition date, his firm
provided a 15% discount on its then-current standard hourly rates
and has agreed to continue this arrangement for its post-petition
engagement, subject to any applicable increases in the firm's
standard hourly rates approved by the Debtors.

Mr. Sheldon also disclosed that no Goodwin professional has varied
his rate based on the geographic location of the Debtors'
bankruptcy cases.

Goodwin is developing a budget and staffing plan for the period
through January 31, 2018 that will be presented for approval by the
Debtors, Mr. Sheldon also disclosed.

The firm can be reached through:

     Matthew S. Sheldon, Esq.
     Goodwin Procter LLP
     901 New York Avenue, NW
     Washington, DC 20001
     Phone: +1 202-346-4027/
            +1 202-346-4000

                       About Think Finance

Think Finance, Inc. -- https://www.thinkfinance.com/ -- is a
provider of software technology, analytics, and marketing services
to financial clients in the consumer lending industry.  Think
Finance offers an end-to-end, professionally managed online lending
program.  The company's customized services allow clients to
create, develop, launch and manage their loan portfolio while
effectively serving customers.  For over 15 years, the company has
helped its clients originate more than 2 million loans enabling
them to put more than $4 billion in credit on the street.

Think Finance, LLC, along with six affiliates, sought Chapter 11
protection (Bankr. N.D. Tex. Lead Case No. 17-33964) on Oct. 23,
2017.

Think Finance estimated assets of $100 million to $500 million and
debt of $10 million to $50 million.

The Hon. Harlin DeWayne Hale is the case judge.

The Debtors tapped Hunton & Williams LLP as counsel; Alvarez &
Marsal North America, LLC as financial advisor; and American Legal
Claims Services, LLC, as claims and noticing agent.

On Nov. 2, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Cole Schotz P.C.
represents the committee as bankruptcy counsel.


THINK FINANCE: Taps Hunton & Williams as Legal Counsel
------------------------------------------------------
Think Finance, LLC received approval from the U.S. Bankruptcy Court
for the Northern District of Texas to hire Hunton & Williams LLP as
its legal counsel.

The firm will advise the company and its affiliates regarding their
duties under the Bankruptcy Code; negotiate with creditors; give
advice on any potential sale of their assets; assist in the
preparation of a bankruptcy plan; and provide other legal services
related to their Chapter 11 cases.

The attorneys and paralegals who are expected to have primary
responsibility for representing the Debtors are:

     Gregory Hesse       Attorney     $775
     Tyler Brown         Attorney     $730
     Jason Harbour       Attorney     $625
     Henry Long III      Attorney     $535
     Justin Paget        Attorney     $530
     Shannon Daily       Attorney     $500
     Nathan Kramer       Attorney     $350
     Tina Canada         Paralegal    $216
     Christina Reeves    Paralegal    $215

Prior to the petition date, Hunton & Williams received a series of
advance payment retainers in the cumulative amount of $956,247.58.

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

In accordance with Appendix B-Guidelines for reviewing fee
applications filed by attorneys in larger Chapter 11 cases, Mr.
Brown disclosed that his firm has not agreed to any variations
from, or alternatives to, its standard or customary billing
arrangements for the employment except to provide the Debtors with
a discount off its standard rates consistent with or below the
discount provided in other Chapter 11 cases.

Mr. Brown disclosed that no professional from Hunton & Williams has
varied or will vary his rate based on the geographic location of
the Debtors' bankruptcy cases.

No adjustments were made to either the billing rates or the
material financial terms of Hunton & Williams' employment by the
Debtors as a result of the filing of their bankruptcy cases, Mr.
Brown also disclosed.

Hunton & Williams can be reached through:

     Tyler P. Brown, Esq.
     Jason W. Harbour, Esq.
     Hunton & Williams LLP
     Riverfront Plaza, East Tower  
     951 East Byrd Street
     Richmond, VA 23219
     Tel: (804) 788-8200/804-788-8674
     Fax: (804) 788 8218
     Email: tpbrown@hunton.com
     Email: jharbour@hunton.com

          -- and --

     Gregory G. Hesse, Esq.
     Hunton & Williams LLP
     1445 Ross Avenue, Suite 3700
     Dallas, TX 75209
     Tel: (214) 979-3000/(214) 468-3335
     Email: ghesse@hunton.com

                       About Think Finance

Think Finance, Inc. -- https://www.thinkfinance.com/ -- is a
provider of software technology, analytics, and marketing services
to financial clients in the consumer lending industry.  Think
Finance offers an end-to-end, professionally managed online lending
program.  The company's customized services allow clients to
create, develop, launch and manage their loan portfolio while
effectively serving customers.  For over 15 years, the company has
helped its clients originate more than 2 million loans enabling
them to put more than $4 billion in credit on the street.

Think Finance, LLC, along with six affiliates, sought Chapter 11
protection (Bankr. N.D. Tex. Lead Case No. 17-33964) on Oct. 23,
2017.

Think Finance estimated assets of $100 million to $500 million and
debt of $10 million to $50 million.

The Hon. Harlin DeWayne Hale is the case judge.

The Debtors tapped Hunton & Williams LLP as counsel; Alvarez &
Marsal North America, LLC as financial advisor; and American Legal
Claims Services, LLC, as claims and noticing agent.

On Nov. 2, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  Cole Schotz P.C.
represents the committee as bankruptcy counsel.


VERMILLION INC: Accumulated Deficit Raises Going Concern Doubt
--------------------------------------------------------------
Vermillion, Inc., filed its quarterly report on Form 10-Q,
disclosing a net loss of $2.51 million on $699,000 of total revenue
for the three months ended September 30, 2017, compared with a net
loss of $3.48 million on $623,000 of total revenue for the same
period in 2016.

At September 30, 2017, the Company had total assets of $9.68
million, total liabilities of $3.76 million, and $5.92 million in
total stockholders' equity.

The Company has incurred significant net losses and negative cash
flows from operations since inception, and as a result has an
accumulated deficit of approximately $393,098,000 at September 30,
2017.  The Company also expects to incur a net loss and negative
cash flows from operations for the remainder of 2017 and the
foreseeable future.  The Company's management believes that
successful achievement of the Company's business objectives will
require additional financing.  Given these conditions, there is
substantial doubt about the Company's ability to continue as a
going concern.

The Company expects to raise capital through a variety of sources,
which may include the exercise of common stock warrants,  equity
offerings, debt financing, collaborations, licensing arrangements,
grants and government funding and strategic alliances.  However,
additional funding may not be available when needed or on terms
acceptable to the Company.  If the Company is unable to obtain
additional capital, it may not be able to continue sales and
marketing, research and development, or other operations on the
scope or scale of current activity and that could have a material
adverse effect on the Company's business, results of operations and
financial condition.

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

                      https://is.gd/yT8Qr0

                        About Vermillion

Vermillion, Inc., is dedicated to the discovery, development and
commercialization of novel high-value diagnostic tests that help
physicians diagnose, treat and improve outcomes for patients.
Vermillion, along with its prestigious scientific collaborators,
has diagnostic programs in oncology, hematology, cardiology and
women's health.



VIRTU KCG: Egan-Jones Withdraws 'B+' Sr. Unsecured Debt Ratings
---------------------------------------------------------------
Egan-Jones Ratings Company, on Sept. 28, 2017, withdrew the 'B+'
local currency and foreign currency senior unsecured ratings on
debt issued by Virtu KCG Holdings LLC and the 'B' commercial paper
ratings on the Company.

Based in New York, Virtu KCG Holdings LLC operates as an
independent securities firm. The Company offers investors a range
of services including market making, global execution and corporate
services designed to address trading needs across classes, product
types and time zones.


WALKER RENAISSANCE: Disclosure Statement Has Conditional Approval
-----------------------------------------------------------------
Judge Michael G. Williamson of the U.S. Bankruptcy Court for the
Middle District of Florida conditionally approved the disclosure
statement filed by Walker Renaissance Manufacturing Inc. dba Patmar
Supply.

The hearing on confirmation of the plan, including timely filed
objections to confirmation, objections to the disclosure statement,
motions for cramdown, applications for compensation, and motions
for allowance of administrative claims was held on December 6, 2017
at 9:30 a.m.

                About Walker Renaissance Manufacturing

Walker Renaissance Manufacturing Inc. is a packaging company in
Hillsborough County, Florida, that owns a real property located at
8802 E. Broadway Ave., Tampa, Florida, valued at $839,348.

Walker Renaissance filed a Chapter 11 bankruptcy petition (Bankr.
M.D. Fla. Case No. 17-05390) on June 21, 2017.  Robert M. Walker,
president and CEO, signed the petition.  The Debtor disclosed $1.58
million in assets and $1.52 million in liabilities at the time of
the filing.

The Debtor is represented by David W. Steen, Esq., at David W
Steen, P.A.


WHICKER ASSET: Taps Lawson & Co to Prepare Tax Returns
------------------------------------------------------
Whicker Asset Management, LLC and Whicker Real Estate Holdings, LLC
seek approval from the U.S. Bankruptcy Court for the Northern
District of Texas to hire Lawson & Co CPAs, LLC.

The firm will prepare the Debtors' 2016 tax returns and will
receive a flat fee of $4,665 for its services.

Lawson & Co does not hold or represent any interest adverse to the
Debtors' estates, according to court filings.

The firm can be reached through:

     Kevin Lawson
     Lawson & Co CPAs, LLC
     4509 Rowlett Road
     Rowlett, TX 75088
     Tel: (972) 475-0644
     Fax: (972) 412-2037

                  About Whicker Asset Management

Whicker Asset Management, LLC, and Whicker Real Estate Holdings,
LLC, operate under the name GTM Plastics.  GTM is a manufacturer of
thermoplastic injection molding parts with capabilities for
secondary operations in assembly, hot plate and sonic welding, pad
printing and hot stamping.  For over 50 years, GTM has been
producing quality plastic products for various different
industries, including the automotive industry, HVAC, medical field
and sports industries.  GTM's reputation for providing quality
products and exceptional customer service has made it an industry
leader and landed it on Inc. 5000's fastest growing companies
multiple years in a row.

Whicker Asset Management, LLC, and Whicker Real Estate Holdings,
LLC, both based in Garland, Texas, filed Chapter 11 petitions
(Bankr. N.D. Tex. Lead Case No. 17-30584) on Feb. 15, 2017.  The
petitions were signed by Richard C. Whicker, their president.

Whicker Asset Management estimated $1 million to $10 million in
both assets and liabilities as of the bankruptcy filing.

The Debtors tapped Melanie P. Goolsby, Esq., and Jason Patrick
Kathman, Esq., at Pronske Goolsby & Kathman, P.C., as bankruptcy
counsel.  The Debtors also hired Glenn Cato of CFO Advisory as
chief financial officer and financial advisor; and Molding Business
Services, Inc., as broker.

The Official Committee of Unsecured Creditors, which was formed on
March 6, 2017, has retained Neal, Gerber & Eisenberg LLP as
counsel, and Loewinsohn Flegle Deary Simon LLP as co-counsel.


[*] DBRS Reviews 159 Classes From 19 US RMBS Transactions
---------------------------------------------------------
DBRS, Inc. reviewed 159 classes from 19 U.S. residential
mortgage-backed securities (RMBS) transactions. Of the 159 classes
reviewed, DBRS confirmed 116 ratings, upgraded 39 ratings and
discontinued four ratings.

The rating upgrades reflect positive performance trends and
increases in credit support sufficient to withstand stresses at
their new rating levels. For transactions where the ratings have
been confirmed, current asset performance and credit support levels
are consistent with the current ratings. The discontinued ratings
are the result of full repayment of principal to bondholders.

The rating actions are the result of DBRS's application of "RMBS
Insight 1.3: U.S. Residential Mortgage-Backed Securities Model and
Rating Methodology," published on April 4, 2017.

The transactions consist of U.S. RMBS transactions. The pools
backing these transactions consist of prime and agency credit
collateral.

The ratings assigned to the following securities differ from the
ratings implied by the quantitative model. DBRS considers this
difference to be a material deviation, but in this case, the
ratings of the subject notes reflect the structural features and
historical performance that constrain the quantitative model
output.

-- COLT 2016-1 Mortgage Loan Trust, COLT 2016-1 Mortgage Pass-
    Through Certificates, Series 2016-1, Class A-1
-- COLT 2016-1 Mortgage Loan Trust, COLT 2016-1 Mortgage Pass-
    Through Certificates, Series 2016-1, Class A-1X
-- COLT 2016-1 Mortgage Loan Trust, COLT 2016-1 Mortgage Pass-
    Through Certificates, Series 2016-1, Class A-2
-- COLT 2016-1 Mortgage Loan Trust, COLT 2016-1 Mortgage Pass-
    Through Certificates, Series 2016-1, Class A-2X
-- COLT 2016-1 Mortgage Loan Trust, COLT 2016-1 Mortgage Pass-
    Through Certificates, Series 2016-1, Class M-1
-- COLT 2016-2 Mortgage Loan Trust, COLT 2016-2 Mortgage Pass-
    Through Certificates, Series 2016-2, Class A-1
-- COLT 2016-2 Mortgage Loan Trust, COLT 2016-2 Mortgage Pass-
    Through Certificates, Series 2016-2, Class A-1X
-- COLT 2016-2 Mortgage Loan Trust, COLT 2016-2 Mortgage Pass-
    Through Certificates, Series 2016-2, Class A-2
-- COLT 2016-2 Mortgage Loan Trust, COLT 2016-2 Mortgage Pass-
    Through Certificates, Series 2016-2, Class A-2X
-- COLT 2016-2 Mortgage Loan Trust, COLT 2016-2 Mortgage Pass-
    Through Certificates, Series 2016-2, Class A-4
-- COLT 2016-2 Mortgage Loan Trust, COLT 2016-2 Mortgage Pass-
    Through Certificates, Series 2016-2, Class M-1
-- COLT 2016-2 Mortgage Loan Trust, COLT 2016-2 Mortgage Pass-
    Through Certificates, Series 2016-2, Class M-1E
-- COLT 2016-2 Mortgage Loan Trust, COLT 2016-2 Mortgage Pass-
    Through Certificates, Series 2016-2, Class M-1X
-- COLT 2016-3 Mortgage Loan Trust, COLT 2016-3 Mortgage Pass-
    Through Certificates, Series 2016-3, Class A-3
-- COLT 2016-3 Mortgage Loan Trust, COLT 2016-3 Mortgage Pass-
    Through Certificates, Series 2016-3, Class M-1
-- COLT 2016-3 Mortgage Loan Trust, COLT 2016-3 Mortgage Pass-
    Through Certificates, Series 2016-3, Class B-1
-- Citigroup Mortgage Loan Trust 2014-A, Mortgage Backed-Notes,
    Series 2014-A, Class B-2
-- Citigroup Mortgage Loan Trust 2014-A, Mortgage Backed-Notes,
    Series 2014-A, Class B-3
-- Citigroup Mortgage Loan Trust 2014-A, Mortgage Backed-Notes,
    Series 2014-A, Class B-4
-- New Residential Mortgage Loan Trust 2016-3, Mortgage-Backed
    Notes, Series 2016-3, Class B-3
-- New Residential Mortgage Loan Trust 2016-3, Mortgage-Backed
    Notes, Series 2016-3, Class B-4
-- New Residential Mortgage Loan Trust 2016-3, Mortgage-Backed
    Notes, Series 2016-3, Class B-5
-- New Residential Mortgage Loan Trust 2016-3, Mortgage-Backed
    Notes, Series 2016-3, Class B-3A
-- New Residential Mortgage Loan Trust 2016-3, Mortgage-Backed
    Notes, Series 2016-3, Class B3-IOA
-- New Residential Mortgage Loan Trust 2016-3, Mortgage-Backed
    Notes, Series 2016-3, Class B-3B
-- New Residential Mortgage Loan Trust 2016-3, Mortgage-Backed
    Notes, Series 2016-3, Class B3-IOB
-- New Residential Mortgage Loan Trust 2016-3, Mortgage-Backed
    Notes, Series 2016-3, Class B-3C
-- New Residential Mortgage Loan Trust 2016-3, Mortgage-Backed
    Notes, Series 2016-3, Class B-IOC
-- New Residential Mortgage Loan Trust 2016-4, Mortgage-Backed
    Notes, Series 2016-4, Class B-4
-- New Residential Mortgage Loan Trust 2016-4, Mortgage-Backed
    Notes, Series 2016-4, Class B-5
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2015-DNA3, Class M-12
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2015-DNA3, Class M-2
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2015-DNA3, Class M-2F
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2015-DNA3, Class M-2I
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2016-DNA3, Class M-3A
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2016-DNA3, Class M-3AF
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2016-DNA3, Class M-3AI
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2016-HQA4, Class M-3A
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2016-HQA4, Class M-3AF
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2016-HQA4, Class M-3AI
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2015-DN1, Class M-3
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2015-DN1, Class M-3F
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2015-DN1, Class M-3I
-- Freddie Mac, Structured Agency Credit Risk Debt Notes, Series
    2015-DN1, Class MA

A list of the Affected Ratings is available at:

                   http://bit.ly/2CV6g3X


[^] Recent Small-Dollar & Individual Chapter 11 Filings
-------------------------------------------------------
In re Khosro V. Farahani
   Bankr. N.D. Cal. Case No. 17-31249
      Chapter 11 Petition filed December 13, 2017
         represented by: Eric J. Gravel, Esq.
                         LAW OFFICES OF ERIC J. GRAVEL
                         E-mail: ecfmailnotices@gmail.com

In re James Justin Rhodes
   Bankr. C.D.C. Case No. 17-25230
      Chapter 11 Petition filed December 14, 2017
         represented by: Nancy Korompis, Esq.
                         KOROMPIS LAW OFFICES
                         E-mail: nancy@korompislaw.com

In re Zenat F. Joudieh
   Bankr. N.D. Cal. Case No. 17-31253
      Chapter 11 Petition filed December 14, 2017
         represented by: William F. McLaughlin, Esq.
                         LAW OFFICES OF WILLIAM F. MCLAUGHLIN
                         E-mail: mcl551@aol.com

In re Pamela Gillette
   Bankr. D.D.C. Case No. 17-00706
      Chapter 11 Petition filed December 14, 2017
         represented by: Daniel M. Press, Esq.
                         CHUNG & PRESS, P. C.
                         E-mail: dpress@chung-press.com

In re Waldron Development Company
   Bankr. N.D. Ill. Case No. 17-37011
      Chapter 11 Petition filed December 14, 2017
         See http://bankrupt.com/misc/ilnb17-37011.pdf
         represented by: William J. Factor, Esq.
                         THE LAW OFFICE OF WILLIAM J. FACTOR, LTD
                         E-mail: wfactor@wfactorlaw.com

In re 6 Via Paradiso, LLC
   Bankr. D. Nev. Case No. 17-16658
      Chapter 11 Petition filed December 14, 2017
         See http://bankrupt.com/misc/nvb17-16658.pdf
         represented by: Michael N. Beede, Esq.
                         LAW OFFICE OF MIKE BEEDE, PLLC
                         E-mail: mike@legallv.com

In re Arkadiusz Maluuszczak
   Bankr. D.N.J. Case No. 17-35162
      Chapter 11 Petition filed December 14, 2017
         Filed Pro Se

In re Studio JTJ, Inc.
   Bankr. E.D.N.Y. Case No. 17-46743
      Chapter 11 Petition filed December 14, 2017
         See http://bankrupt.com/misc/nyeb17-46743.pdf
         represented by: Lawrence Morrison, Esq.
                         MORRISON TENENBAUM PLLC
                         E-mail: lmorrison@m-t-law.com

In re Edward W. Pagano, Jr. Concord Trail, LLC
   Bankr. W.D.N.Y. Case No. 17-12645
      Chapter 11 Petition filed December 14, 2017
         See http://bankrupt.com/misc/nywb17-12645.pdf
         represented by: Robert B. Gleichenhaus, Esq.
                         GLEICHENHAUS, MARCHESE & WEISHAAR, P.C.
                         E-mail: RBG_GMF@hotmail.com

In re Shams Islam, LLC
   Bankr. E.D. Pa. Case No. 17-18391
      Chapter 11 Petition filed December 14, 2017
         See http://bankrupt.com/misc/paeb17-18391.pdf
         represented by: Robert Captain Leite-Young, Esq.
                         ROACH, LEITE & MANYIN, LLC
                         E-mail: rleite@rlmfirm.com

In re 5th & Olney Inc.
   Bankr. E.D. Pa. Case No. 17-18408
      Chapter 11 Petition filed December 14, 2017
         See http://bankrupt.com/misc/paeb17-18408.pdf
         represented by: Thomas Daniel Bielli, Esq.
                         BIELLI & KLAUDER, LLC
                         E-mail: tbielli@bk-legal.com

In re Nouvelles Express LLC
   Bankr. M.D. Fla. Case No. 17-04253
      Chapter 11 Petition filed December 14, 2017
         See http://bankrupt.com/misc/flmb17-04253.pdf
         Filed Pro Se

In re HTW, LLC
   Bankr. D. Md. Case No. 17-26754
      Chapter 11 Petition filed December 15, 2017
         See http://bankrupt.com/misc/mdb17-26754.pdf
         represented by: Jeffrey M. Sirody, Esq.
                         JEFFREY M. SIRODY AND ASSOCIATES, P.A.
                         E-mail: smeyers5@hotmail.com

In re John Gregory Orendorff and Margaret Colleen Orendorff
   Bankr. D. Md. Case No. 17-26802
      Chapter 11 Petition filed December 15, 2017
         represented by: Marc Robert Kivitz, Esq.
                         E-mail: mkivitz@aol.com

In re 10437 205 ST CORP
   Bankr. E.D.N.Y. Case No. 17-46746
      Chapter 11 Petition filed December 15, 2017
         See http://bankrupt.com/misc/nyeb17-46746.pdf
         represented by: Emmanuella Mary Agwu, Esq.
                         E-mail: emmanuella.agwu@yahoo.com


In re Encore Property Management of Western New York, LLC
   Bankr. W.D.N.Y. Case No. 17-21325
      Chapter 11 Petition filed December 15, 2017
         See http://bankrupt.com/misc/nywb17-21325.pdf
         Filed Pro Se

In re Calvin Gill Construction Services, LLC
   Bankr. S.D. Ala. Case No. 17-04724
      Chapter 11 Petition filed December 16, 2017
         See http://bankrupt.com/misc/alsb17-04724.pdf
         represented by: Kevin M. Ryan, Esq.
                         RYAN LEGAL SERVICES, INC.
                         E-mail: ryanlegalservices@gmail.com

In re Center for Educational Leadership
   Bankr. C.D. Cal. Case No. 17-20324
      Chapter 11 Petition filed December 16, 2017
         See http://bankrupt.com/misc/cacb17-20324.pdf
         represented by: Kevin Tang, Esq.
                         TANG & ASSOCIATES
                         E-mail: tangkevin911@gmail.com

In re Richard M. Osborne
   Bankr. N.D. Ohio Case No. 17-17361
      Chapter 11 Petition filed December 17, 2017
         represented by: Glenn E. Forbes, Esq.
                         FORBES LAW LLC
                         E-mail: bankruptcy@geflaw.net


In re Mohammed Abdulhussain Lassi and Nooribai Mohammed Lassi
   Bankr. M.D. Fla. Case No. 17-07826
      Chapter 11 Petition filed December 18, 2017
         Filed Pro Se

In re James Jay Kanzler
   Bankr. N.D. Ill. Case No. 17-37377
      Chapter 11 Petition filed December 18, 2017
         represented by: Lester A. Ottenheimer, III, Esq.
                         OTTENHEIMER LAW GROUP, LLC
                         E-mail: lottenheimer@olawgroup.com

In re Carroll Philbert Perry and Bobbie Nell Perry
   Bankr. S.D. Miss. Case No. 17-52445
      Chapter 11 Petition filed December 18, 2017
         represented by: R. Michael Bolen, Esq.
                         HOOD & BOLEN, PLLC
                         E-mail: rmb@hoodbolen.com

In re Kevin Jared Lucas
   Bankr. E.D. Tenn. Case No. 17-15744
      Chapter 11 Petition filed December 18, 2017
         represented by: W. Thomas Bible, Jr., Esq.
                         E-mail: wtbibleecf@gmail.com

In re Charlie Cai Wilson
   Bankr. M.D. Tenn. Case No. 17-08433
      Chapter 11 Petition filed December 18, 2017
         represented by: Steven L. Lefkovitz, Esq.
                         LAW OFFICES LEFKOVITZ & LEFKOVITZ
                         E-mail: slefkovitz@lefkovitz.com

In re Darnell Lloyd
   Bankr. S.D. Ind. Case No. 17-09314
      Chapter 11 Petition filed December 19, 2017
         Filed Pro Se

In re Philos Global Technologies, Inc.
   Bankr. N.D. Ill. Case No. 17-37543
      Chapter 11 Petition filed December 19, 2017
         See http://bankrupt.com/misc/ilnb17-37543.pdf
         represented by: Joel A. Schechter, Esq.
                         LAW OFFICES OF JOEL SCHECHTER
                         E-mail: joelschechter1953@gmail.com

In re A & R, LLC
   Bankr. D. Md. Case No. 17-26906
      Chapter 11 Petition filed December 19, 2017
         See http://bankrupt.com/misc/mdb17-26906.pdf
         represented by: Dennis King, Esq.
                         DANOFF & KING, P.A.
                         E-mail: dwking31@gmail.com

In re Christina Reiling Breiter
   Bankr. D. Mass. Case No. 17-14700
      Chapter 11 Petition filed December 19, 2017
         represented by: Gary W. Cruickshank, Esq.
                         LAW OFFICE OF GARY W. CRUICKSHANK
                         E-mail: gwc@cruickshank-law.com

In re Peter C. Cote, Sr.
   Bankr. D. Mass. Case No. 17-42245
      Chapter 11 Petition filed December 19, 2017
         represented by: James P. Ehrhard, Esq.
                         EHRHARD & ASSOCIATES, P.C.
                         E-mail: ehrhard@ehrhardlaw.com

In re Alliance Equities, LLC
   Bankr. E.D. Mich. Case No. 17-57301
      Chapter 11 Petition filed December 19, 2017
         See http://bankrupt.com/misc/mieb17-57301.pdf
         represented by: Michael E. Baum, Esq.
                         SCHAFER AND WEINER, PLLC
                         E-mail: mbaum@schaferandweiner.com

In re NU World Transportation Inc.
   Bankr. N.D. Ala. Case No. 17-05321
      Chapter 11 Petition filed December 20, 2017
         See http://bankrupt.com/misc/alnb17-05321.pdf
         Filed Pro Se

In re Nevada Club Inn, LLC
   Bankr. D. Ariz. Case No. 17-14944
      Chapter 11 Petition filed December 20, 2017
         See http://bankrupt.com/misc/azb17-14944.pdf
         represented by: Frank T. Waters, Esq.
                         LAW OFFICES OF FRANK T. WATERS
                         E-mail: fortmohavelaw@yahoo.com

In re Larry F. Wheeler and Ellyn K. Wheeler
   Bankr. D. Ariz. Case No. 17-14950
      Chapter 11 Petition filed December 20, 2017
         represented by: Eric Slocum Sparks, Esq.
                         ERIC SLOCUM SPARKS PC
                         E-mail: law@ericslocumsparkspc.com

In re Mario Antonio Garcia, Sr. and Veronica Bolanos Garcia
   Bankr. C.D. Cal. Case No. 17-20415
      Chapter 11 Petition filed December 20, 2017
         represented by: Michael J. Allison, Esq.
                         MICHAEL J ALLISON APC
                         E-mail: mjalaw@usa.com

In re KDS Music Studios, LLC
   Bankr. M.D. Fla. Case No. 17-07875
      Chapter 11 Petition filed December 20, 2017
         See http://bankrupt.com/misc/flmb17-07875.pdf
         represented by: Thomas M. Kastelz, Esq.
                         KASTELZ LAW GROUP, P.A.
                         E-mail: tmk@kastelzlaw.com

In re Tim Harold Rose
   Bankr. D. Md. Case No. 17-26973
      Chapter 11 Petition filed December 20, 2017
         represented by: Charles C. Iweanoge, Esq.
                         THE IWEANOGES' FIRM, PC
                         E-mail: cci@iweanogesfirm.com

In re Steven T. Savage and Virginia A. Savage
   Bankr. D.N.H. Case No. 17-11760
      Chapter 11 Petition filed December 20, 2017
         represented by: Leonard G. Deming, II, Esq.
                         DEMING LAW OFFICE
                         E-mail: deminglaw@aol.com

In re St. John Trucking Service, Inc.
   Bankr. D.S.C. Case No. 17-06344
      Chapter 11 Petition filed December 20, 2017
         See http://bankrupt.com/misc/scb17-06344.pdf
         represented by: Robert H. Cooper, Esq.
                         THE COOPER LAW FIRM
                    E-mail: thecooperlawfirm@thecooperlawfirm.com

In re David John Rossen and Julia Kay Rossen
   Bankr. E.D. Tex. Case No. 17-42801
      Chapter 11 Petition filed December 20, 2017
         represented by: Robert T. DeMarco, Esq.
                         DEMARCO-MITCHELL, PLLC
                         E-mail: robert@demarcomitchell.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 ***