/raid1/www/Hosts/bankrupt/TCR_Public/180501.mbx          T R O U B L E D   C O M P A N Y   R E P O R T E R

              Tuesday, May 1, 2018, Vol. 22, No. 120

                            Headlines

21ST CENTURY: Court Narrows Claims in Former Employees' Suit
37 CALUMET STREET: Taps Van Dam Law as Legal Counsel
417 LACKAWANNA: Plan Discloses Terms of Approved SDO Stipulation
99 CENTS: Bank Debt Trades at 2.92% Off
A GRACE PLACE: Greater Richmond Buying All Assets for $35K

ACETO CORP: Receives DOJ Subpoena over Generics Probe
ACETO CORP: Seeks Covenant Waivers, Hires AP, PJT & Lowenstein
ADVANCED PAIN: May 9 Approval Hearing on Trustee's Plan Outline
AKORN INC: Moody's Alters Ratings Review to Direction Uncertain
ALLIANT HOLDINGS: Moody's Affirms B3 CFR; Outlook Stable

ARETE INDUSTRIES: Operating Losses Raise Going Concern Doubt
ATLANTICA YIELD: Moody's Puts B1 CFR on Review for Upgrade
AVERY LAND: Unsecureds' Recovery Unknown Under Amended Plan
BAKKEN INCOME: Zavanna Buying All Assets for $2 Million
BAY CITY RECYCLING: Chapter 11 Plan of Reorganization Confirmed

BEACH COMMUNITY: Selling All Beach Community Bank Shares for $850K
BENCHMARK POST: Plan Outline Okayed, Plan Hearing on June 12
BIBHU LLC: Trustee Taps Klinger & Klinger as Accountant
BIBHU LLC: Trustee Taps Reitler Kailas as Legal Counsel
BLUE COLLAR: Taps Jones Walker as Legal Counsel

BON-TON STORES: $1.7M Private Sale of Recoverable Sales Taxes OK'd
BTH QUITMAN: Mississippi Pellets Buying All Assets for $3.5 Million
CAFFE ETTORE: Taps Dahl Law as Legal Counsel
CAPITAL CITY: Proposes an Auction Sale of All Assets
CARRIE ANN MORRIS: Davis Buying McKinney Properties for $850K

CATCH 22 LINY: Court OK's Plan Outline; May 7 Plan Hearing
CEC ENTERTAINMENT: Bank Debt Trades at 10.62% Off
CENTENE CORP: Moody's Hikes Sr. Debt Rating to Ba1, Outlook Stable
CENTERPOINT ENERGY: Fitch Affirms BB+ on Jr. Sub. Debentures
CLAIRE'S STORES: Taps Grant Thornton as Auditor

CLINICAL PET: Bankruptcy Court Terminates Use of Cash Collateral
COBALT INT'L: Chapter 11 Reorganization Plan Effective
COMMERCIAL BARGE: Moody's Cuts CFR to Caa1 & Sec. Rating to Caa2
CORAL SPRINGS CHRISTIAN: Chapter 727 Claims Bar Date Set for Aug 7
COTTON PATCH: Taps Mesch Clark as Legal Counsel

COVENTRY BUILDING: Fitch Affirms BB+ on Add'l Tier 1 Securities
CRAZY MOUNTAIN BREWING: Evicted from Colo. Lease for Unpaid Rent
CROSBY US: Moody's Hikes CFR to Caa1 & Alters Outlook to Stable
CUMULUS MEDIA: Bank Debt Trades at 15.50% Off
D-M-B CORPORATION: Taps Berkshire Hathaway as Realtor

DIAGNOSTIC CENTER: U.S. Trustee Unable to Appoint Committee
DITECH HOLDING: Bank Debt Trades at 5.15% Off
DOWN HOUSE: To Pay Unsecureds 100% at 4% Per Annum
DUBLIN MANAGEMENT: Committee Taps Trenk DiPasquale as Counsel
DYNAMIC CONSTRUCTION: May 17 Plan Confirmation Hearing

EDIFICE GROUP: Monroe to be Paid $263 Monthly at 2% Over 2 Years
EMPIRE GENERATING: Moody's Cuts Secured Debt Rating to Caa2
EMPRESAS BENITEZ: Taps Atty. Homel Justiniano as Legal Counsel
ENDLESS SALES: Unsecured Creditors to Get 75% Under Plan
ENERGYSOLUTIONS LLC: Moody's Raises CFR to B2, Outlook Stable

ESBY CORP: Taps Ivey McClellan as Special Counsel in Yadin Suit
EXPEDITED EXEMPT: Chapter 727 Claims Bar Date Set for Aug. 7
FALINASON INC: Taps Broege Neumann as Legal Counsel
FLINT GROUP: $31MM Bank Debt Trades at 4.58% Off
FLINT GROUP: $794MM Bank Debt Trades at 4.58% Off

FREDERICK ALDERSON: Wants to Use Alderson Cash Collateral
GAR INTERNATIONAL: Chapter 727 Claims Bar Date Set for July 10
GGP INC: Moody's Assigns Ba2 'CFR' & Rates $1.5B Loan 'Ba3'
GILEX HOLDING: Fitch to Rate New Sr. Secured Notes 'BB(EXP)'
GRACE SOLUTIONS: Taps Atty. Stanton Levinson as Bankruptcy Counsel

GREENPARK RESIDENCES: Plan Outline Gets Court's Conditional OK
GREGORY JOHN TE VELDE: Bankruptcy Filing Halts Auction of Cattle
GTT COMMUNICATIONS: Fitch Cuts Sr. Secured Debt Rating to BB-/RR2
GULF FINANCE: Bank Debt Trades at 8.92% Off
HAGGEN HOLDINGS: Bifferato Named Mediator in Tony's Coffees Case

HAGGEN HOLDINGS: Ian Bifferato Named Mediator in Steve Julius Case
HAGGEN HOLDINGS: Ian Bifferato Named Mediator in Tri-State Case
HAGGEN HOLDINGS: Mark Felger Named Mediator in Alpenrose Case
HAGGEN HOLDINGS: Mark Felger Named Mediator in Woodman Case
HANOVER INSURANCE: Fitch Affirms BB+ Ratings on Sub. Debentures

HOTEL INVESTORS: Foreclosure Sale of Springhill Lot Set for May 2
HOUGHTON MIFFLIN: Bank Debt Trades at 7.42% Off
JAGGED PEAK: Moody's Assigns 'B2' CFR & Rates $400M Notes 'B3'
JFT PROPERTIES: Parrishes Buying Garland County Property for $10K
JHL INDUSTRIAL: Proposes Sale of Vehicles and Equipment

JO-ANN STORES: Moody's Rates New $225M 2nd Lien Term Loan 'Caa1'
JODY KEENER: Court Converts Chapter 11 Case to Chapter 7
JOSEPH MAURIO: Menkes Buying Bradenton Beach Property for $1.1M
KANGAROO FOODS: Unsecureds to be Paid 25% Under Latest Plan
LANDS' END: Bank Debt Trades at 4.25% Off

MALL OF ACADIANA: Loan Matured in April 2017 without Repayment
MASTER PAINTING: Chapter 727 Claims Bar Date Set for Aug. 7
MAURICE SPORTING: SJF Material Buying Equipment for $145K
MEDCISION LLC: BroadOak Buying All Assets for $4.4 Million
MEHRI AKHLAGHPOUR: Trustee Selling Granada Hill Property for $678K

MEHRI AKHLAGHPOUR: Trustee Selling North Hills Property for $498K
METROHEALTH: Fitch to Withdraw Ratings for Commercial Reasons
MICHAEL L. FOSTER: Foreclosure Auction Set for May 22
MURRAY ENERGY: Bank Debt Trades at 14.69% Off
MURRAY ENERGY: Moody's Cuts CFR to Caa1 & First-Lien Loan to B3

NATURE'S BOUNTY: Bank Debt Trades at 9.90% Off
NEIMAN MARCUS: Bank Debt Trades at 12.12% Off
NETFLIX INC: Moody's Rates Proposed $1.5B Sr. Unsec. Bond 'Ba3'
OFF THE GRID: Taps Margulies Faith as Legal Counsel
OLEARY DEVELOPMENT: Auction of Two Alabama Lots Today

ONTARIO CENTURY: Disclosure Statement Hearing Set for May 23
OSHKOSH CORP: Moody's Ups Sr. Unsec. Rating to Ba1, Outlook Stable
PANCHITA BELLO: Proposes $235K Sale of Washington DC Property
PELICAN REAL: Liquidating Trustee Selling Websites to TGC for $275K
PETROLEUM GEOSERVICES: Bank Debt Trades at 7.67% Off

PETROSHARE CORP: Eide Bailly LLP Casts Going Concern Doubt
PINNACLE COS: Resource West Buying 3 Patents for $200K
PJ REAL ESTATE: Unsecureds May Go Unpaid Under Amended Plan
PLATINUM PARTNERS: CohnReznick Ordered to Produce Audit Documents
PROVIDENCE WIRELESS: Proposes to Pay All Creditors in Full

PUGLIA ENGINEERING: Taps Bush Kornfeld as Legal Counsel
QRS RECYCLING: Committee Taps Adams and Reese as New Legal Counsel
RED ROSE TRANS: Taps Hester Baker as Legal Counsel
RELIABLE HUMAN: Seeks to Hire TVA Tax as Accountant
RESIDENTIAL CAPITAL: C. Jackson Bid to Reissue Expired Check Nixed

REVOLUTION ALUMINUM: Acadiana Railway Objects to Plan Disclosures
REVOLUTION ALUMINUM: Carr’s Dirt Works Objects to Plan Disclosures
REVOLUTION ALUMINUM: Cleco Power Objects to Disclosure Statement
RICHARD GILBERT: Korologos Buying Lido Beach Property for $1.4M
RICHARD OSBORNE: Granddaughter Buying Concord Property for $175K

RICHMOND CHRISTIAN: Pastor Lacks Standing to Appeal Sale Order
ROSS ELITE: Taps Charles B. Greene as Legal Counsel
RUSHMORE MALL: Loan Transferred to Special Servicer
S&S SCREW: Former Principal to Fund Litigation of Avoidance Actions
SAMSON RESOURCES: Denial of Williams Reconsideration Bid Upheld

SANDY CREEK: Bank Debt Trades at 16.31% Off
SCHLETTER GMBH: Chapter 15 Case Summary
SCHROEDER BROTHERS: Full Payment for Unsecureds at 3% Over 5 Years
SHIBATA FLORAL: Unsecureds to be Paid $9,586 Quarterly Over 7 Years
SIXTY ONE SIXTY: Court Rejects Schecher Request for Sanctions

SPORTS ZONE: Taps Baker Donelson as Special Counsel
SPRUCE MANOR: Foreclosure Auction Set for June 26
STAR GROUP: Moody's Puts B2 CFR under Review for Downgrade
STEAM DISTRIBUTION: Taps Clark Hill as Local Counsel
STEAM DISTRIBUTION: Taps Levene Neale as Legal Counsel

STEIN PROPERTIES: Disclosure Statement Hearing Set for May 30
STEPPING STONES: May 8 Hearing on Amended Plan and Disclosures
STEWART DUDLEY: Magnify Trustee Selling 2 Panama City Condo Units
SYMPLAST, LLC: Chapter 727 Claims Bar Date Set for July 4
TINA JONES: SR&J Real Buying Murfreesboro Property for $2.5 Million

TMR LLC: Sale of 1100 Stafford Property to Pay Unsecured Claims
TRANS UNION: Moody's Affirms Ba2 CFR Rating, Outlook Stable
TRINIDAD DRILLING: Moody's Hikes CFR to B2, Outlook Stable
TRINITY RIVER: Directed to Pay BBX Escrowed Funds
ULTRA PETROLEUM: Bank Debt Trades at 5.33% Off

US ENERGY: Hein & Associates LLP Raises Going Concern Doubt
W & W LLC: Amended Reorganization Plan Filed
WALTER CHARNOFF: Proposes a $1.3M Sale of Logmont Property
WALTER CHARNOFF: Rogers Buying Logmont Property for $1.3 Million
WESTMINSTER LIVESTOCK: Case Summary & 7 Unsecured Creditors

WEWORK FIRST: Fitch Assigns 'BB-' IDR on Expansion Strategy
WIMBLEDON HEALTH: Chapter 727 Claims Bar Date Set for August 15
WOODBRIDGE GROUP: Craven Selling Hidden Hills Property for $9M
WP CITYMD: Moody's Affirms B3 CFR, Outlook Stable
[*] Fitch Says D&O Liability Underwriting Results Fall to 7Yr. Low

[^] Large Companies with Insolvent Balance Sheet

                            *********

21ST CENTURY: Court Narrows Claims in Former Employees' Suit
------------------------------------------------------------
District Judge Marcia Morales Howard entered an order granting in
part and denying in part the Defendant's motion to dismiss the case
captioned SALLY J. PASSMORE and PAULA J. THYFAULT, Plaintiffs, v.
21ST CENTURY ONCOLOGY, LLC, Defendant, Case No.
3:16-cv-1094-J-34PDB (M.D. Fla.).

21st Century terminated the plaintiffs' employment after the
plaintiffs took and posted a video showing an ambulance arriving at
an abortion clinic adjacent to 21st Century's parking lot. The
plaintiffs are both against abortion.

As a result of their termination, Plaintiffs have incurred damages,
including lost income and benefits, current and future, and "other
related expenses." In order to mitigate their damages, Thyfault
obtained temporary employment with an out of town hospital, and
Passmore filed for early retirement.

On August 29, 2016, Plaintiffs filed a three-count Complaint under
Title VII of the Civil Rights Act of 1964, 42 U.S. C. section
2000e, et seq (Title VII). Plaintiffs assert claims of failure to
accommodate their religious beliefs (Count I), willful
discrimination based on religion (Count II), and retaliation (Count
III). 21st Century now moves to dismiss the Complaint, arguing that
Plaintiffs fail to state any claim upon which relief can be
granted. Plaintiffs oppose the Motion and contend that the
Complaint states causes of action for all three of their claims.

In Count I, Plaintiffs assert that 21st Century terminated their
employment based on their religious beliefs in violation of 21st
Century's duty to provide reasonable accommodation under Title
VII.

Upon review, the Court finds Plaintiffs' assertion unconvincing. In
the Complaint, Plaintiffs unequivocally allege that taking and
posting the Video presented "no conflict with any work requirement.
The Court must evaluate the plausibility of Plaintiffs' claims
accepting as true their unambiguous allegation that their religious
beliefs did not conflict with any of 21st Century's rules. Notably,
a reasonable accommodation is defined as "one that eliminates the
conflict between employment requirements and religious practices."
Thus, an employer cannot provide a reasonable accommodation if
there is no conflict to eliminate. Accordingly, Plaintiffs fail to
provide factual allegations sufficient to raise an inference that
21st Century discharged Plaintiffs "with the motive of avoiding the
need for accommodating a religious practice." This deficiency is
fatal to Plaintiffs' failure to accommodate claim. Plaintiffs'
citation to Dixon v. The Hallmark Cos. does not salvage their
claim. In Dixon, the plaintiffs alleged and presented evidence that
their religious beliefs conflicted with a workplace requirement
prohibiting the public display of religious items. Here, Plaintiffs
identify no workplace requirement that plausibly conflicted with
their religious beliefs. Indeed they affirmatively contend that no
such conflict existed. Accordingly, Count I of the Complaint is
dismissed.

In Count II, Plaintiffs assert that 21st Century willfully
discriminated against them based on their religion. Viewing the
allegations of the Complaint in the light most favorable to
Plaintiffs as the Court must, the Court is of the view that
Plaintiffs have stated a plausible claim for religious
discrimination based on disparate treatment. Although the taking
and posting of the Video lead to Plaintiffs' termination, the
content of the Video is not integral to Plaintiffs' claims. The
Court finds that Plaintiffs have sufficiently stated a plausible
claim for religious discrimination based on disparate treatment.

In Count III, Plaintiffs allege that 21st Century retaliated
against them because of their opposition to abortion in violation
of Title VII. Here, the Court finds that Plaintiffs fail to allege
that they engaged in statutorily protected activity. To the extent
Plaintiffs intend to proceed under the "participation" clause, they
fail to allege any facts suggesting that they participated in an
investigation, proceeding, or hearing brought pursuant to Title
VII. Further, to the extent Plaintiffs intend to proceed under the
"opposition" clause, their allegations are equally deficient. In
order to establish that a plaintiff has opposed an unlawful
employment practice, an employee must show that she "subjectively
(that is, in good faith) believed that [her] employer was engaged
in unlawful employment practices," and that [her] "belief was
objectively reasonable in light of the facts and record presented."
As such, Count III of the complaint is dismissed.

A full-text copy of the Court's Order dated April 10, 2017 is
available at https://bit.ly/2HDrPfs from Leagle.com.

Sally J. Passmore & Paula J. Thyfault, Plaintiffs, represented by
Charles L. Stambaugh, Stambaugh & Associates, PA.

21st Century Oncology, LLC, Defendant, represented by R. Michelle
Tatum -- mtatum@fordharrison.com -- Ford & Harrison, LLP & Tracey
K. Jaensch -- tjaensch@fordharrison.com -- Ford & Harrison, LLP.

                      About 21st Century

Fort Myers, Florida-based 21st Century Oncology Holdings, Inc.
(NYSEMKT:ICC), formerly Radiation Therapy Services Holdings, Inc.,
is a physician-led provider of integrated cancer care (ICC)
services.  It operates an integrated network of cancer treatment
centers and affiliated physicians in the world which, as of
December 31, 2015, deployed approximately 947 community-based
physicians in the fields of radiation oncology, medical oncology,
breast, gynecological, general surgery and urology.  As of December
31, 2015, the Company's physicians provided medical services at
approximately 375 locations, including over 181 radiation therapy
centers, of which 59 operated in partnership with health systems.
Its cancer treatment centers in the United States are operated
under the 21st Century Oncology brand.

As of Sept. 30, 2016, 2st Century had $1.05 billion in total
assets, $1.39 billion in total liabilities, $472.34 million in
series A convertible redeemable preferred stock, $19.24 million in
non-controlling interests -- redeemable and a total deficit of
$833.89 million.

21st Century and 59 U.S. affiliates filed Chapter 11 petitions
under the Bankruptcy Code (Bankr. S.D.N.Y. Lead Case No. 17-22770)
on May 25, 2017.  At the time of the filing, the Debtors estimated
their assets and debt at $1 billion to $10 billion.  The bankruptcy
cases are before the Hon. Judge Robert D. Drain.

Lorenzo Marinuzzi, Esq., at Morrison & Foerster LLP, serves as the
Debtors' bankruptcy counsel.  Kurtzman Carson Consultants LLC is
the Debtors' claims and noticing agent.

On June 8, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The Committee has
tapped Morrison & Foerster LLP as counsel and Berkeley Research
Group, LLC, and financial advisor.


37 CALUMET STREET: Taps Van Dam Law as Legal Counsel
----------------------------------------------------
37 Calumet Street LLC seeks approval from the U.S. Bankruptcy Court
for the District of Massachusetts to hire Van Dam Law LLP as its
legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code and will provide other legal services related to
its Chapter 11 case.

Van Dam Law will charge an hourly fee of $350.  The firm received a
pre-bankruptcy retainer in the sum of $1,000.

Michael Van Dam, Esq., a member of Van Dam Law, disclosed in a
court filing that he and other members of his firm are
"disinterested" as defined in section 101(14) of the Bankruptcy
Code.

The firm can be reached through:

     Michael Van Dam, Esq.
     Van Dam Law LLP
     233 Needham Street, Suite 540
     Newton, MA 02464
     Tel: 617-969-2900
     Fax: 617-964-4631
     Email: mvandam@vandamlawllp.com

                   About 37 Calumet Street

37 Calumet Street LLC listed its business as a single asset real
estate (as defined in 11 U.S.C. Section 101(51B)).

37 Calumet Street sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Mass. Case No. 18-11412) on April 19,
2018.  In the petition signed by Patricia Hounsell, manager, the
Debtor estimated assets of $1 million to $10 million and
liabilities of $1 million to $10 million.  Judge Frank J. Bailey
presides over the case.


417 LACKAWANNA: Plan Discloses Terms of Approved SDO Stipulation
----------------------------------------------------------------
417 Lackawanna Avenue, LLC filed with the U.S. Bankruptcy Court for
the Middle District of Pennsylvania a first amended disclosure
statement, dated April 2, 2018, describing its first amended plan
of reorganization.

The latest plan provides that ongoing ordinary property expenses
approved by SDO FUND II D32, LLC will be paid from assigned rents
under the terms of the SDO Stipulation (which was approved by the
Court on Jan. 16, 2018). Additional payments and distributions
under the Plan will be funded by sale or refinance of the real
property at 417 Lackawanna Avenue, Scranton, PA or from third-party
funds. Any sale or refinance would pay the Class 1 creditor in
full, and pay the Class 2 Creditor either in full (or such lesser
amount as agreed by the Class 2 creditor). Class 5 general
unsecured creditors will be paid by third-party funds.

Pursuant to the terms of the SDO Stipulation, the parties continue
the prepetition cash management arrangement wherein tenant Merrill
Lynch would directly pay monthly rent to SDO, other tenants will
remit rents to the property manager, which will pay approved
building expenses, then remit the remainder to SDO. This
arrangement continues until April 13, 2018 (or until the property
is sold) and may be extended by further agreement between the
parties.

The Stipulation also sets the following deadlines for sale of the
real property:

   * Marketing period for the property ends April 5, 2018

   * Deadline for a sale hearing: April 30, 2018

   * Deadline for closing of sale: May 30, 2018

Pursuant to the Stipulation and the Plan, if the Debtor does not
close a sale of the real property (or does not otherwise repay the
debt owed to SDO in full or in such other amount agreed to by SDO
in its sole discretion) by May 30, 2018, then SDO shall (at SDO's
option and without further order of the Court) either be given a
deed in lieu of foreclosure executed by the Debtor or shall
automatically be given relief from any stay or other injunction
imposed by the Plan or the Bankruptcy Code to pursue its rights in
the real property. Should SDO elect to pursue its rights in the
real property, the Plan also prohibits the Debtor from taking any
action (either individually or through any insider, through legal
proceedings or otherwise) that would delay, hinder, obstruct, or
challenge SDO's efforts to pursue its rights in the real property.

A full-text copy of the First Amended Disclosure Statement is
available at:

     http://bankrupt.com/misc/pamb5-17-04686-75.pdf

                About 417 Lackawanna Avenue

417 Lackawanna Avenue LLC operates a real estate agency in
Scranton, Pennsylvania. 417 Lackawanna Avenue LLC filed a Chapter
11 petition (Bankr. M.D. Pa. Case No. 17-04686) on Nov. 13, 2017.
The petition was signed by Gerard T. Donahue, president.  At the
time of filing, the Debtor estimated $1 million to $10 million both
in assets and liabilities.  The Hon. Robert N. Opel II presides
over the case.  The Debtor is represented by John H. Doran, Esq.,
and Lisa M. Doran, Esq., at Doran & Doran P.C., as counsel.


99 CENTS: Bank Debt Trades at 2.92% Off
---------------------------------------
Participations in a syndicated loan under which 99 Cents Only
Stores is a borrower traded in the secondary market at 97.08
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents an increase of 0.60 percentage points from the
previous week. 99 Cents pays 650 basis points above LIBOR to borrow
under the $458 billion facility. The bank loan matures on January
15, 2022. Moody's rates the loan 'Caa1' and Standard & Poor's gave
a 'CCC+' rating to the loan. The loan is one of the biggest gainers
and losers among 247 widely quoted syndicated loans with five or
more bids in secondary trading for the week ended Friday, April 20.


A GRACE PLACE: Greater Richmond Buying All Assets for $35K
----------------------------------------------------------
A Grace Place Adult Care Center asks the U.S. Bankruptcy Court for
the Eastern District of Virginia to authorize the private sale of
substantially all assets to Greater Richmond ARC for $35,000,
subject to overbid.

March 23, 2017 was the last day that the Debtor provided services
on-site for Clients.  As of the Petition Date and all relevant
times subsequent thereto, the Debtor was and is in possession of
certain restricted funds received by the Debtor from The RECO
Foundation (donor) via the United Way of Greater Richmond and
Petersburg, which funds are currently held by the Debtor in a
segregated bank account because restrictive covenants on such
donations have not been satisfied (such funds being in the
approximate amount of $90,004).

Although it is no longer financially feasible for the Debtor to
continue providing services to the Clients, an agreement has been
reached for the Debtor to convey all of its assets to another
qualified non-profit agency which will undertake those services.

Richmond Area Association for Retarded Citizens, trading as Greater
Richmond ARC ("ARC"), wishes to establish a new location for adult
day support services where the Debtor currently operates, using
certain assets purchased from the Debtor, and anticipates that many
of the Debtor's former clients will become ARC's clients.  To that
end, ARC has offered to purchase substantially all of the Debtor's
assets pursuant to an Asset Purchase Agreement ("APA").

The key terms of the APA are:

     a. ARC will pay the Debtor $35,000 to purchase substantially
all of the Debtor's personal property (including its name);

     b. ARC is free to solicit Debtor's former employees, and is
free to solicit the Debtor's former clients;

     c. the Restricted Funds will be either returned by the Debtor
to the United Way of Greater Richmond and Petersburg, or pay such
funds to the order of United Way of Greater Richmond and Petersburg
or The RECO Foundation the United Way of Greater Richmond and
Petersburg, and the Debtor will not object if The RECO Foundation
decides to donate a similar amount to ARC;

     d. ARC will enter into a new lease with Northgate Associates,
L.L.C. ("Landlord") for real property currently occupied (but to be
vacated) by the Debtor; and

     e. The Debtor and the Landlord will enter into a lease
termination agreement which will terminate the lease between Debtor
and Landlord as of the date of entry of an order approving the
lease termination agreement and provide that Landlord waives all
claims against the Debtor related to the terminated lease.

Upon information and belief, the assets to be sold are unencumbered
except for the DRPT Vehicles.  ARC agrees to purchase the DRPT
Vehicles subject to the existing liens.  The sale will be free and
clear of all liens, claims, encumbrances, and interests, with such
liens, claims, encumbrances, and interests to attach, to the same
extent and in the same priority, to the proceeds of such sale.

In the Debtor's business judgment, the APA is in its best interest,
its bankruptcy estate, its creditors, and other parties in interest
(including the Debtor's Clients, its former employees, and the
public good).  

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

    http://bankrupt.com/misc/A_Grace_Place_48_Sales.pdf

Four additional parties have expressed credible interest in
acquiring the assets of and undertaking the service formerly
performed by the Debtor.  In the exercise of its business judgment,
the Debtor has entered into the APA with ARC because: (i) ARC
already has a proven record for providing similar services in the
Richmond community; (ii) ARC has demonstrated the ability to
promptly obtain necessary licensing from the Commonwealth of
Virginia so as to minimize the period during which the Clients will
be without services; and (iii) ARC is already qualified for
Medicaid billing, which is the sole source by which most of the
Clients can pay for services.

The Additional Parties are nevertheless being provided with notice
of the Motion and the associated hearing, in the event that they
wish to appear and make a competing offer.

The Purchaser:

         GREATER RICHMOND ARC
         John Walker, CEO
         3600 Saunders Avenue
         Richmond, VA 23227

The Purchaser is represented by:

         Jason W. Harbour, Esq.
         HUNTON ANDREWS KURTH LLP
         Riverfront Plaza, East Tower
         951 East Byrd Street
         Richmond, VA 23219

              About A Grace Place Adult Care Center

A Grace Place Adult Care Center -- https://agprva.org/ -- is a
non-stock, non-profit corporation formed in Virginia on Oct. 9,
1969, to provide various programs of support, education, training,
rehabilitation, and recreation for adults with disabilities and
age-related conditions.  The organization has two divisions, Adult
Day Care and Day Support.

A Grace Place Adult Care Center sought protection under Chapter 11
of the Bankruptcy Code (Bankr. E.D. Va. Case No. 18-31331) on March
16, 2018.

In the petition signed by Lynne K. Seward, interim CEO, the Debtor
estimated assets of less than $500,000 and liabilities of $1
million to $10 million.  

Judge Kevin R. Huennekens presides over the case.

Sands Anderson PC is the Debtor's legal counsel.


ACETO CORP: Receives DOJ Subpoena over Generics Probe
-----------------------------------------------------
ACETO Corporation disclosed that it has received a subpoena from
the Antitrust Division of the U.S. Department of Justice in
connection with the DOJ's ongoing investigation into marketing and
pricing practices throughout the generic pharmaceutical industry.

ACETO is one of many operating companies in the generic
pharmaceutical industry to receive a subpoena from the DOJ relating
to its years-long investigation into the industry. The Company is
currently preparing its response to the subpoena.

                           About ACETO

Port Washington, N.Y.-based ACETO Corporation (Nasdaq: ACET), is an
international company engaged in the development, marketing, sale
and distribution of Human Health products, Pharmaceutical
Ingredients and Performance Chemicals.

As of Dec. 31, 2017, the Company disclosed total assets of
$1,014,944,000 against total liabilities of $617,921,000 and
shareholder equity of $397,023,000.

                           *     *     *

ACETO has disclosed that, in light of the persistent adverse
conditions in the generics market, it is negotiating with its bank
lenders a waiver of its credit agreement with respect to its total
net leverage and debt service coverage financial covenants in the
fiscal third quarter, and that the financial guidance issued on
February 1, 2018, should no longer be relied upon.

The Company's Board of Directors has initiated a process to
identify and evaluate a range of strategic alternatives, including
a sale of key business segment(s), a merger or other business
combination with another party, continuing as a standalone entity
or other potential alternatives.

The Board has appointed Rebecca Roof, a Managing Director at
AlixPartners LLP, as the Company's Interim CFO to replace CFO
Edward Borkowski, who has stepped down.  The Company has retained
PJT Partners as its financial advisor and Lowenstein Sandler LLP as
its legal counsel to assist in this strategic review process.


ACETO CORP: Seeks Covenant Waivers, Hires AP, PJT & Lowenstein
--------------------------------------------------------------
ACETO Corporation has disclosed that, in light of the persistent
adverse conditions in the generics market, it is negotiating with
its bank lenders a waiver of its credit agreement with respect to
its total net leverage and debt service coverage financial
covenants in the fiscal third quarter, and that the financial
guidance issued on February 1, 2018, should no longer be relied
upon.

In addition, the Company anticipates recording non-cash intangible
asset impairment charges, including goodwill, in the range of $230
million to $260 million on certain currently marketed and pipeline
generic products as a result of continued intense competitive and
pricing pressures.

Specifically, ACETO's Board of Directors has taken several
immediate and proactive steps to address these developments:

     * The Company is having productive discussions with its
secured lenders regarding implementation of a covenant waiver for
the third fiscal quarter of 2018.

     * To provide appropriate assurances to its lenders, to fortify
the balance sheet and to preserve the Company's liquidity position,
the Board anticipates a significant reduction of the Company's
dividend going forward.

     * The Board announced the appointment of Rebecca Roof as
Interim CFO and the resignation of CFO Edward Borkowski, who has
decided to pursue another opportunity. Ms. Roof is a highly
experienced finance professional and a Managing Director at
AlixPartners LLP. While at AlixPartners, Ms. Roof has served as
Interim Chief Financial Officer of the Eastman Kodak Company,
Atkins Nutritionals, Anchor Glass Corporation, Fleming Foods, and
several privately held entities. Her pharmaceutical and specialty
chemicals experience includes leadership roles at Taro
Pharmaceuticals and LyondellBasell, also while at AlixPartners.

     * The Board has named Director Alan Levin as Non-Executive
Vice Chairman of the Board effective April 18.  Alan Levin first
joined the ACETO Board in December 2015 and became Lead Independent
Director in July 2016. Prior to joining the ACETO Board, Mr. Levin
held various financial positions of increasing responsibility with
Pfizer, Inc. including Chief Financial Officer (2005-2007), and was
Chief Financial Officer at Endo Health Solutions from 2009-2013.

     * The Board is directing that the Company suspend providing
further financial guidance for at least the balance of the fiscal
year.

     * The Board has initiated a process to identify and evaluate a
range of strategic alternatives. Strategic alternatives to be
considered may include the sale of a key business segment(s), a
merger or other business combination with another party, continuing
as a standalone entity or other potential alternatives.

     * The Company has retained PJT Partners as its financial
advisor and Lowenstein Sandler LLP as its legal counsel to assist
in this strategic review process.

ACETO cautions that there can be no assurance that the strategic
review process will result in any transaction. The Company has not
set a timetable for completion of the review of strategic
alternatives, and it does not intend to make any further
announcements related to its review unless and until the Board has
approved a transaction or otherwise has determined that further
disclosure is appropriate or required by law.

The Company is in the process of finalizing the actual amount of
the impairment charges. The Company expects that the analysis
supporting the impairment will be completed in time to allow for
its recording in the third quarter of FY18.

Al Eilender, Chairman, said, "Given continued headwinds in the
generics market, the Board has taken decisive action by bolstering
the Company's senior leadership, engaging in proactive discussions
with its secured lenders, and initiating a thorough evaluation of
strategic alternatives. The Board looks forward to working with and
supporting management throughout this process and appreciates the
continued dedication of its employees and other stakeholders while
it navigates this difficult industry environment."

                           About ACETO

Port Washington, N.Y.-based ACETO Corporation (Nasdaq: ACET), is an
international company engaged in the development, marketing, sale
and distribution of Human Health products, Pharmaceutical
Ingredients and Performance Chemicals.

As of Dec. 31, 2017, the Company disclosed total assets of
$1,014,944,000 against total liabilities of $617,921,000 and
shareholder equity of $397,023,000.


ADVANCED PAIN: May 9 Approval Hearing on Trustee's Plan Outline
---------------------------------------------------------------
Judge Thomas J. Catliota of the U.S. Bankruptcy Court for the
District of Maryland will convene a hearing on May 31, 2018 at
11:00 AM to consider approval of the disclosure statement filed by
Trustee Alan M. Grochal, dated March 22, 2018, for Debtor Advanced
Pain Management Services, LLC and American Spine Surgery Center
LLC.

May 9, 2018 is fixed as the last day for filing and serving written
objections to the disclosure statement.

As previously reported by Troubled Company Reporter, under the
plan, creditors holding Class 4 general unsecured claims will
receive periodic pro rata distributions from the revenues generated
from the liquidation of the assets after creditors in Classes 1 to
3 are paid in full.  

The funds necessary to implement the plan will be generated from,
among other things, all net proceeds from the sale pursuant to a
purchase agreement between the trustee and Advanced Pain
Management, LLC; all funds held in the disbursing account; the
funds from the litigation settlement with Dr. Atif Malik; all funds
received from the Medicare claims; collections from other accounts
receivable of the companies; funds held in the companies' bank
accounts; and the net proceeds from the liquidation of their
remaining assets, according to the disclosure statement, which
explains the proposed plan.

A full-text copy of the Disclosure Statement is available at:

          http://bankrupt.com/misc/mdb17-16047-255.pdf

                 About Advanced Pain Management

Advanced Pain Management Services, LLC --
http://www.americanspinemd.com/-- is a small business debtor as
defined in 11 U.S.C. Section 101(51D), engaged in the health care
business.  The Company collected gross revenue for $9.97 million in
2016 and gross revenue of $10.65 million in 2015.

Advanced Pain Management Services filed a Chapter 11 petition
(Bankr. W.D. Ky. Case No. 17-30863) on March 16, 2017.  In the
petition signed by Khalid Kahloon, CEO and general counsel, the
Debtor disclosed $1.84 million in total assets and $2.50 million in
total liabilities.  The Kentucky case was assigned to Judge Thomas
H. Fulton.  APMS was represented by James Edwin McGhee, III, Esq.,
at Kaplan & Partners LLP.

Advanced Anesthesiology Associates LLC (Bankr. D. Md. Case No.
17-18849), Advanced Pain Surgery Center, LLC (Bankr. D. Md. Case
No. 17-18850) and American Spine Surgery Center LLC (Bankr. D. Md.
Case No. 17-1885) collectively operate a medical practice
specializing in pain management in Frederick, Maryland and in
Waldorf, Maryland.

On May 1, 2017, the APMS case was transferred to the District of
Maryland (Bankr. D. Md. Case No. 17-16047).  The Maryland petition
disclosed under $1 million in both assets and liabilities.  The
petition was filed pro se.

Bankruptcy Judge Thomas J. Catliota presides over the Maryland
cases.

On May 11, 2017, the Court entered an order approving the
appointment of Alan M. Grochal as Chapter 11 trustee.   The trustee
hired Tydings & Rosenberg LLP as bankruptcy counsel; Ellin &
Tucker, Chartered as accountant; Baker, Donelson, Bearman, Caldwell
and Berkowitz, PC as special counsel to prosecute and resolve the
Medicare Claims; and Gorfine, Schiller & Gardyn, P.A. as tax
consultant.


AKORN INC: Moody's Alters Ratings Review to Direction Uncertain
---------------------------------------------------------------
Moody's Investors Service changed the ratings review of Akorn, Inc.
to direction uncertain from under review for upgrade. Ratings on
review, direction uncertain, include the B1 Corporate Family
Rating, B1-PD Probability of Default Rating and B1 senior secured
term loan rating. Moody's also affirmed the Speculative Grade
Liquidity Rating of SGL-1.

This rating action follows the announcement that Fresenius SE & Co.
KGaA (Baa3 stable, "Fresenius") is terminating its merger agreement
with Akorn, which was entered into almost a year ago. Fresenius
alleges that Akorn has failed to fulfill several closing
conditions. Akorn issued a statement disagreeing with Fresenius.
Akorn indicated that an ongoing investigation had not found facts
that resulted in a material adverse effect to Akorn's business, and
therefore is not a basis to terminate the transaction. Akorn filed
a complaint in Delaware Chancery Court asking that Fresenius be
required to fulfill its obligations under the merger agreement. The
transaction was expected to close in early 2018.

The rating review will focus on the likelihood of a termination or
close of the merger agreement with Fresenius. Should the deal be
terminated, Moody's review will focus on Akorn's standalone credit
profile, given several credit negative developments over the last
year. Should the deal close, the ratings would likely be upgraded,
benefitting from becoming part of a larger, more diversified
company.

Ratings under review with direction uncertain, from ratings under
review for upgrade:

Akorn, Inc.

B1 Corporate Family Rating

B1-PD Probability of Default Rating

B1 (LGD4) senior secured term loan

Rating affirmed:

SGL-1 Speculative Grade Liquidity Rating

The outlook is ratings under review.

RATINGS RATIONALE

The B1 rating (under review with direction uncertain) is
constrained by Akorn's modest size and its niche position in the
highly competitive generic drug industry where it competes against
significantly larger companies. The ratings are also constrained by
Akorn's concentration of profits in a limited number of products,
which can lead to operating volatility when competitors enter or
leave the market. Competitive entrants on several of Akorn's
largest products led to a significant earnings decline in 2017,
increasing debt/EBITDA to around 3.8 times. Moody's believes
earnings will further erode in 2018 driven by volume and price
erosion on existing products. The rating is supported by Akorn's
high EBITDA margins and very good liquidity. The ratings are also
supported by Akorn's specialization in more complex formulations,
including injectables, ophthalmics and topicals.

The SGL-1 Speculative Grade Liquidity Rating reflects Moody's
expectation for very good liquidity over the next 12-15 months. The
company had $368 million of cash at year end 2017 and Moody's
believes the company will generate between $75 million-$100 million
in free cash flow over the next twelve months. Akorn has access to
an undrawn $150 million asset-based lending (ABL) facility that is
not likely to be utilized, however the facility expires in April
2019. The ABL has a 1 times minimum fixed charge coverage covenant
and the term loan does not have any maintenance covenants. Moody's
expects the company to maintain ample cushion with respect to its
ABL covenant.

The principal methodology used in these ratings was Pharmaceutical
Industry published in June 2017.

Akorn, Inc. ("Akorn": NASDAQ: AKRX), headquartered in Lake Forest,
IL, is a specialty generic pharmaceutical manufacturer. The company
focuses on generic drugs in alternate dosage forms such as
ophthalmic drugs, injectable drugs and others in liquid,
semi-solid, topical and nasal spray dosage forms. The company
reported revenues of around $800 million for the twelve months
ended December 31, 2017.


ALLIANT HOLDINGS: Moody's Affirms B3 CFR; Outlook Stable
--------------------------------------------------------
Moody's Investors Service has affirmed the B3 corporate family
rating and B3-PD probability of default rating of Alliant Holdings
Intermediate, LLC, a subsidiary of Alliant Holdings, L.P. (together
with its subsidiaries, Alliant), following the company's
announcement of plans to increase and extend its senior secured
credit facilities. Moody's has assigned B2 ratings to Alliant's
senior secured term loan, which is being increased by $310 million
and extended by three years, and to its senior secured revolving
credit facility, which is being extended by three years. The rating
agency has affirmed the Caa2 rating on Alliant's senior unsecured
notes. Alliant will use proceeds from the incremental borrowing to
help fund acquisitions and pay related fees and expenses. The
rating outlook for Alliant is stable.

RATINGS RATIONALE

Alliant's ratings reflect its leading position in several niche
markets, steady organic revenue growth and strong operating
margins, said Moody's. A key strength is the company's emphasis on
specialty programs, where the broker offers distinct value both to
insurance buyers and insurance carriers. These strengths are offset
by the company's aggressive financial leverage and moderate
interest coverage, along with its contingent/litigation risk
related to "lateral hires" (recruiting seasoned producers, mostly
with specialty books of business) and acquisitions. The company
also faces potential liabilities from errors and omissions, a risk
inherent in professional services.

In 2017, Alliant continued to boost revenues through a mix of
organic growth, lateral hires and acquisitions, while maintaining
healthy EBITDA margins. The proposed incremental borrowing will
help fund three or more acquisitions, including a sizable New
York-based specialty broker, which will expand Alliant's presence
in the Northeast and add expertise in serving financial
institutions and private clients.

Giving effect to the proposed incremental borrowing and pending
acquisitions, Moody's estimates that Aliant's pro forma
debt-to-EBITDA ratio will be slightly below 8x, with (EBITDA -
capex) interest coverage of about 2x, and a free-cash-flow-to-debt
ratio in the mid-single digits. These metrics incorporate Moody's
accounting adjustments for operating leases, contingent earnout
obligations, run-rate earnings from acquisitions, and other unusual
items. The rating agency views Alliant's leverage as aggressive for
its rating category, leaving little room for error in integrating
newly acquired operations.

Factors that could lead to an upgrade of Alliant's ratings include:
(i) debt-to-EBITDA ratio below 6.5x, (ii) (EBITDA - capex) coverage
of interest exceeding 2x, and (iii) free-cash-flow-to-debt ratio
exceeding 5%.

Factors that could lead to a rating downgrade include: (i)
debt-to-EBITDA ratio above 8x, (ii) (EBITDA - capex) coverage of
interest below 1.2x, or (iii) free-cash-flow-to-debt ratio below
2%.

Moody's has affirmed the ratings (and loss given default (LGD)
assessment) of Alliant Holdings Intermediate, LLC.:

Corporate family rating at B3;

Probability of default rating at B3-PD;

$685 million senior unsecured notes due in August 2023 at Caa2
(LGD5.

Moody's has assigned the following ratings (and LGD assessments) to
Alliant Holdings Intermediate, LLC.:

$200 million five-year senior secured revolving credit facility at
B2 (LGD3);

$2,086 million (including $310 million increase) seven-year senior
secured term loan at B2 (LGD3).

Moody's will withdraw the ratings from Alliant's existing senior
secured credit facilities when the company completes the
increase/extension of the facilities.

The rating outlook for Alliant Holdings Intermediate, LLC is
stable.

The principal methodology used in these ratings was Insurance
Brokers and Service Companies published in September 2017.

Alliant, based in Newport Beach, California, is a specialty
oriented insurance broker providing property & casualty and
employee benefits products and services to middle-market clients
across the US. Alliant generated revenue of approximately $1.1
billion during 2017.


ARETE INDUSTRIES: Operating Losses Raise Going Concern Doubt
------------------------------------------------------------
Arete Industries, Inc., filed its quarterly report on Form 10-Q,
disclosing a net loss of $62,506 on $265,233 of total revenues for
the three months ended September 30, 2017, compared with a net loss
of $280,321 on $240,107 of total revenues for the same period in
2016.

For the nine months ended September 30, 2017, the Company recorded
a net loss of $381,595 on $741,614 of total revenues, compared to a
net loss of $1,115,454 on $701,359 of total revenues for the same
period last year.

At September 30, 2017, the Company had total assets of $1.65
million, total liabilities of $3.48 million, and a $1.82 million in
total stockholders' deficit.

The Company does not generate adequate revenue to satisfy its
current operations, has negative cash flows from operations, and
incurred significant net operating losses during the quarter ended
September 30, 2017, and the years ended December 31, 2016 and 2015,
which raise substantial doubt about the Company's ability to
continue as a going concern.  The ability of the Company to
continue as a going concern and appropriateness of using the going
concern basis is dependent upon, among other things, additional
cash infusion.  The Company has historically obtained funds through
private placement offerings of equity and debt, as well as, asset
sales.  There is no assurance that the Company will be able to
continue raising the required capital.

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

                      https://is.gd/mLsTap

                   About Arete Industries, Inc.

Arete Industries, Inc., is engaged in the acquisition, exploration
and development of oil, natural gas and natural gas liquids in the
U.S. This independent energy company is based in Westminster,
Colorado.


ATLANTICA YIELD: Moody's Puts B1 CFR on Review for Upgrade
----------------------------------------------------------
Moody's Investors Service placed the ratings of Atlantica Yield plc
(Atlantica or yieldco) on review for upgrade, including the B1
corporate family rating, B1-PD Probability of Default rating, and
B2 senior unsecured rating. Moody's also changed Atlantica's
speculative grade liquidity rating to SGL-2 from SGL-3.

The review for upgrade will focus on the changes to Atlantica's
ownership structure, the projects level operating performance, the
financial metrics and liquidity profile. The review is expected to
be completed within the next thirty to ninety days.

RATINGS RATIONALE

"Atlantica's business risk profile benefits from its new ownership,
with Algonquin Power & Utilities Corp. (Algonquin)" said Natividad
Martel, Vice President - Senior Analyst. "With the new shareholder
structure and contractual arrangements with Algonquin, Atlantica is
now poised to pursue a more sustainable growth strategy."

Moody's rating action considers the terms of Atlantica's separate
right of first offer agreements and the shareholder agreement
executed with Algonquin in March 2018. These agreements provide
enhanced visibility of growth opportunities for Atlantica. The
shareholder agreement targets a dividend payout ratio of 80% of
Cash Available For Distributions (CAFD) and includes $100 million
of equity contributions by Algonquin to help Atlantica finance its
expected acquisition of new contracted assets in 2018 and 2019.

The review for upgrade reflects the overall improvement in
Atlantica's project off-taker risk exposure. In April 2018, the
outlook of the Mexican sovereign rating (A3) was changed to stable
from negative and the Spanish sovereign rating was upgraded to Baa1
from Baa2 with stable outlook. These sovereign rating actions are
important inputs in the counterparty risk assessment, particularly
for Atlantica's solar projects in Spain which Moody's expects will
further account for over 30% of Atlantica's projected consolidated
EBITDA and CAFD.

Atlantica's credit profile also benefits from the $95 million
reduction in Solana's debt since December 2017, and progress in
overcoming the project's technical challenges. This debt repayment
was funded using Abengoa's total payments of $120 million made in
December and March 2018 which were due under its contractual
obligations. These include the project's engineering, procurement
and construction contract and the agreements with the US Department
of Energy (DoE) which guarantees Solana's debt. The remaining $25
million has been earmarked to cover any additional Abengoa's
payments required for the project to solve technical challenges.

Atlantica's speculative grade liquidity rating was changed to
SGL-2, reflecting the improvement in the liquidity profile. At
year-end 2017, Atlantica had $71 million of availability under its
$125 million committed credit facility, and $148.5 million cash on
hand at the yieldco. Combined, this is more than enough to repay
the $54 million balance due on the revolver by December 2018.
Atlantica is expected to remain comfortably above its financial
covenants, including maintenance of a holding debt to CAFD of
maximum 5.0x and interest coverage of at least 2.0x.

The review will focus on (i) management's decisions to fund
Atlantica's updated growth strategy and its liquidity arrangements;
(ii) the impact on the issuer's capital structure and consolidated
metrics from funding its projected investments of least $600
million between 2018 and 2020, and (iii) the prospects for
consolidated debt to EBITDA declining below 8.0x and CFO-pre
Working Capital to consolidated debt exceeding 6%, on a sustainable
basis.

The review will also consider continued progress toward overcoming
the technical challenges at Solana. The US DOE's approval of
Abengoa's final exit of Atlantica's shareholder structure is a
requirement for Algonquin to increase its interest stake to 41.5%
from currently 25%.

Upgrades:

Issuer: Atlantica Yield plc

Speculative Grade Liquidity Rating, Upgraded to SGL-2 from SGL-3

On Review for Upgrade:

Issuer: Atlantica Yield plc

Probability of Default Rating, Placed on Review for Upgrade,
currently B1-PD

Corporate Family Rating, Placed on Review for Upgrade, currently
B1

Senior Unsecured Regular Bond/Debenture, Placed on Review for
Upgrade, currently B2(LGD5)

Outlook Actions:

Issuer: Atlantica Yield plc

Outlook, Changed To Rating Under Review From Stable

The principal methodology used in these ratings was Unregulated
Utilities and Unregulated Power Companies published in May 2017.

Atlantica Yield plc is a total return company which owns a
diversified portfolio of contracted assets in solar, wind, natural
gas power generation, electric transmission and water in North
America, South America and certain markets in EMEA. In November
2017, Algonquin (unrated) and Abengoa (unrated) announced a
strategic partnership which included setting up a joint venture to
develop global contracted infrastructure projects,
Abengoa-Algonquin Global Energy Solutions B.V. (AAGES), as well as
the sale of Abengoa's 41.5% interest stake in Atlantica. In March
2018, Atlantica executed separate right of first offer agreements
with AAGES and Algonquin while Algonquin completed the acquisition
of the initial 25% interest stake in the yieldco. It also recently
exercised the purchase option for the additional 16.5% stake.


AVERY LAND: Unsecureds' Recovery Unknown Under Amended Plan
-----------------------------------------------------------
Avery Land Group, LLC, filed a first amended plan of reorganization
and disclosure statement, which propose to the following treatment
for the secured claims:

   * Class 2(a): DIP Lender Secured Claim. On the Effective Date,
the Holder of the Allowed DIP Lender Secured Claim will, in full
satisfaction, settlement, release and exchange for Allowed DIP
Lender Secured Claim and the New Capital Contribution, be issued
100% of the New Equity Interests.

   * Class 2(b): K&L Baxter Secured Claim. On the Effective Date,
the Holder of the Allowed K&L Baxter Secured Claim will receive the
K&L Baxter Secured Note, which will be secured by the K&L Baxter
Collateral, will be executed by the Reorganized Debtor, and will
provide that the Holder of the Allowed K&L Baxter Secured Claim
will, in full satisfaction, settlement, release and exchange for
Allowed K&L Baxter Secured Claim, be paid in monthly installments
of principal, together with non-compounded interest at the rate of
6.75% per annum, based on a thirty (30) year amortization schedule,
with all remaining principal and interest due on the eighth
anniversary of the effective date.

   * Class 2(c): Baum Secured Claim. On the Effective Date, the
Holder of the Allowed Baum Secured Claim will receive the Baum
Secured Note, which will be secured by the Baum Collateral, will be
executed by the Reorganized Debtor, and will provide that the
Holder of the Allowed Baum Secured Claim, be paid in monthly
installments of principal, together with non-compounded interest at
the rate of 5.75% per annum, based on a thirty (30) year
amortization schedule, with all remaining principal and interest
due on the third anniversary of the effective date.

   * Class 2(d): McKenna Secured Claim. On the Effective Date, the
Holder of the Allowed McKenna Secured Claim will receive the
McKenna Secured Note, which will be secured by the McKenna
Collateral, will be executed by the reorganized Debtor, and will
provide that the Holder of the Allowed McKenna Secured Claim, be
paid in monthly installments of principal, together with
non-compounded interest at the rate of 5.75% per annum, based on a
thirty (30) year amortization schedule, with all remaining
principal and interest due on the third anniversary of the
effective date.

   * Class 2(e): Thompson Secured Claim. On the Effective Date, the
Holder of the Allowed Thompson Secured Claim will receive the
Thompson Secured Note, which will be secured by the Thompson
Collateral, will be executed by the Reorganized Debtor, and will
provide that the Holder of the Allowed Thompson Secured Claim, be
paid in monthly installments of principal, together with
non-compounded interest at the rate of 5.75% per annum, based on a
thirty (30) year amortization schedule, with all remaining
principal and interest due on the third anniversary of the
Effective Date.

   * Class 2(f): Moreno Secured Claim. On the Effective Date, the
Debtor will surrender the Moreno Collateral to the Holder of the
Allowed Moreno Secured Claim in full satisfaction, settlement,
release and exchange for the Allowed Moreno Secured Claim;
provided, however, that if the Holder of the Allowed Moreno Secured
Claim believes that the amount of its Claim exceeds the value of
the Moreno Collateral, that it will be entitled to a Class 4(a)
General Unsecured Claim after the surrender of the Moreno
Collateral, then the Holder of the Allowed Moreno Secured Claim
will File an objection to the Plan, with evidence supporting its
opinion on the value of the Moreno Collateral, by the Objection
Deadline, and the Bankruptcy Court will determine the Value of the
Moreno Collateral; and provided, further, that if the Holder of the
Allowed Moreno Secured Claim fails to file an objection with
supporting evidence by the Objection Deadline, then any and all of
its Claims will conclusively be deemed satisfied in full by the
surrender of the Moreno Collateral.

   * Class 2(g): Ritchie Secured Claim. On the Effective Date, the
Debtor will surrender the Ritchie Collateral to the Holder of the
Allowed Ritchie Secured Claim in full satisfaction, settlement,
release and exchange for the Allowed Ritchie Secured Claim;
provided, however, that if the Holder of the Allowed Ritchie
Secured Claim believes that the amount of its Claim exceeds the
value of the Ritchie Collateral, that it will be entitled to a
Class 4(a) General Unsecured Claim after the surrender of the
Ritchie Collateral, then the Holder of the Allowed Ritchie Secured
Claim will File an objection to the Plan, with evidence supporting
its opinion on the value of the Ritchie Collateral, by the
Objection Deadline, and the Bankruptcy Court will determine the
Value of the Ritchie Collateral; and provided, further, that if the
Holder of the Allowed Ritchie Secured Claim fails to file an
objection with supporting evidence by the Objection Deadline, then
any and all of its Claims will conclusively be deemed satisfied in
full by the surrender of the Ritchie Collateral.

   * Class 2(h): Lysgaard Secured Claim. On the Effective Date, the
Debtor will surrender the Lysgaard Collateral to the Holder of the
Allowed Lysgaard Secured Claim in full satisfaction, settlement,
release and exchange for the Allowed Lysgaard Secured Claim;
provided, however, that if the Holder of the Allowed Lysgaard
Secured Claim believes that the amount of its Claim exceeds the
value of the Lysgaard Collateral, that it will be entitled to a
Class 4(a) General Unsecured Claim after the surrender of the
Lysgaard Collateral, then the Holder of the Allowed Lysgaard
Secured Claim will File an objection to the Plan, with evidence
supporting its opinion on the value of the Lysgaard Collateral, by
the Objection Deadline, and the Bankruptcy Court will determine the
Value of the Lysgaard Collateral; and provided, further, that if
the Holder of the Allowed Lysgaard Secured Claim fails to file an
objection with supporting evidence by the Objection Deadline, then
any and all of its Claims will conclusively be deemed satisfied in
full by the surrender of the Lysgaard Collateral.

   * Class 2(i): 101 Pipe Secured Claim. On the Effective Date, the
Debtor will surrender the 101 Pipe Collateral to the Holder of the
Allowed 101 Pipe Secured Claim in full satisfaction, settlement,
release and exchange for the Allowed 101 Pipe Secured Claim;
provided, however, that if the Holder of the Allowed 101 Pipe
Secured Claim believes that the amount of its Claim exceeds the
value of the 101 Pipe Collateral, that it will be entitled to a
Class 4(a) General Unsecured Claim after the surrender of the 101
Pipe Collateral, then the Holder of the Allowed 101 Pipe Secured
Claim will File an objection to the Plan, with evidence supporting
its opinion on the value of the 101 Pipe Collateral, by the
Objection Deadline, and the Bankruptcy Court will determine the
Value of the 101 Pipe Collateral; and provided, further, that if
the Holder of the Allowed 101 Pipe Secured Claim fails to file an
objection with supporting evidence by the Objection Deadline, then
any and all of its Claims will conclusively be deemed satisfied in
full by the surrender of the 101 Pipe Collateral.

Class 4: Unsecured Claims.  Each Holder of a Class 4(a) Allowed
General Unsecured Claim will, in full satisfaction, settlement,
release and exchange for such Allowed General Unsecured Claim, be
paid, after satisfaction in full of the Allowed Deferred
Administrative Claims, and pro rata with the Allowed Class 4(b)
Loftin Unsecured Claim, the Allowed Class 4(c) Cashman Unsecured
Claim and the Allowed Class 4(d) Utica Unsecured Claim, from the
proceeds of the Property Sales until its Allowed General Unsecured
Claim has been paid in full and in Cash, including Post Effective
Date Interest.  If all Holders of Allowed General Unsecured Claims
have not been paid been paid in full and in Cash, including
post-Effective Date Interest, on the second anniversary of the
Effective Date, then these Holders will, in full satisfaction,
settlement, release and exchange for any remaining unpaid balances
of such Allowed General Unsecured Claims (the "General Unsecured
Claim Balances"), receive Property of a Value equal to each
Holder’s General Unsecured Claim Balance.

The DIP Loan will be used to provide all required Confirmation
Funds for Distribution pursuant to the Plan. On the Effective Date,
Debtor will draw down the DIP Loan in the amount of the
Confirmation Funds, and will turn over the Confirmation Funds to
the Distribution Agent for Distribution.  To the extent that the
full amount of the DIP Loan is less than the Confirmation Funds
(the "Shortfall"), the DIP Lender will make the New Capital
Contribution in the amount of the Shortfall on the Effective Date.

The Bankruptcy Court will determine the Values of the parcels of
Land in the Confirmation Order.
After the Effective Date, any affiliate of the Reorganized Debtor
or third-party purchaser will be entitled to purchase any parcel of
Land at a price equivalent to the Value set by the Bankruptcy Court
without the need to seek further authority from the Bankruptcy
Court.

On the Effective Date, all Old Equity Interests shall be
extinguished, canceled, terminated and of no force and effect.  On
the Effective Date, 100% of the Reorganized Debtor New Equity
Interests shall be issued to the DIP Lender in satisfaction of the
DIP Lender Secured Claim and in exchange for the New Capital
Contribution, as provided in this Plan.

Following the Effective Date, Reorganized Debtor will be managed as
provided in the Reorganized Debtor Operating Agreement. It is
anticipated that Reorganized Debtor will be managed by James M.
Rhodes.

A full-text copy of the Second Amended Disclosure Statement is
available at:

            http://bankrupt.com/misc/nvb18-14995-508.pdf

                      About Avery Land Group

Avery Land Group, LLC, has been in business since 2013 in the
development of agricultural land and planned residential
communities.

Kingman Farms parent company Avery Land Group, LLC, based in Las
Vegas, NV, filed a Chapter 11 petition (Bankr. D. Nev. Case No.
16-14995) on Sept. 9, 2016.  In the petition signed by Manager
James M. Rhodes, the Debtor estimated assets at $500,000 to $1
million and liabilities at $1 million to $10 million.  

The Hon. August B. Landis is the case judge.  

The Debtor tapped Brett A. Axelrod, Esq., at Fox Rothschild, LLP,
as bankruptcy counsel, and The Bach Law Firm, LLC, as conflicts
counsel.

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


BAKKEN INCOME: Zavanna Buying All Assets for $2 Million
-------------------------------------------------------
Bakken Income Fund, LLC, asks the U.S. Bankruptcy Court for the
District of Colorado to authorize its Purchase and Sale Agreement
with Zavanna, LLC in connection with the sale of substantially all
assets for $2,050,000, subject to adjustments.

Beginning in 2014, supply-side economics and pricing disruptions in
the energy sector began to impact negatively the value of the
Debtor's property interests, and the revenues received under the
JOAs and Pooling Orders.  As a result, the Debtor was compelled to
enter into workout discussions with BOKF, doing business as Bank of
Oklahoma, NA ("BOK"), ultimately culminating in a forbearance
arrangement.  An ongoing dispute with Zavanna over setoff and
recoupment rights for wells and related properties operated by
Zavanna further complicated the Debtor's cashflow situation.
Subsequently, BOK terminated the forbearance arrangement, and
informed the Debtor that it would ask appointment of a receiver.
The Debtor then sought relief under chapter 11.

During the pendency of the case, the Debtor and Zavanna were able
to compromise and settle their ongoing dispute under the terms of
an agreement approved by the Court.  Following the compromise with
Zavanna, the Debtor determined it would be in the best interests of
the estate, including BOK, to sell substantially all of its assets.
It believed that stabilizing market conditions supported such an
exit strategy and hoped that a formal sales process would yield a
value in excess of the BOK claim.  Accordingly, the Debtor engaged
TenOaks Energy Advisors as a sales agent in the summer of 2017.

TenOaks undertook a robust and extensive marketing process of the
Debtor's assets.  Unfortunately, none of these potential buyers
decided to move past the post due-diligence stage and to the
negotiation of a binding asset purchase agreement.  Ultimately,
Zavanna emerged as a potential buyer, albeit at a price below the
BOK indebtedness.  The PSA includes a number of wells and related
assets operated by parties other than Zavanna.  Fortunately, the
Debtor was able to negotiate a discounted payoff with BOK, whereby
BOK has agreed to accept the Purchase Price in full satisfaction of
its claims in the case.

Zavanna is not purchasing cash and certain other assets that were
transferred to the Debtor post-petition by a related entity
("Colorado Assets").  The Colorado Assets are not subject to the
BOK's security interest and the proceeds from the subsequent sale
of the Colorado Assets, together with the Debtor's cash, will be
available to pay creditors.

By the Sale Motion, the Debtor asks to sell substantially all
assets located in North Dakota including its interests in all
Lands, Leases, Wells, working and mineral interests, rights,
overriding royalties and royalties, as well as Hydrocarbons in,
arising from, or under the Properties and Equipment related to the
Properties, as well as all permits, licenses, related contracts,
Records, maps, files, data covering any of portion of the
Properties, and rights claims and causes of action relating to any
Assumed Liabilities, to Zavanna.  The PSA has not yet been
executed.  Upon the closing of the Sale of the Assets, the Debtor
will have sold substantially
all of its tangible assets (except cash), thereby significantly
reducing the costs of administering the remaining estate.

The Purchase Price for the Assets will be in the amount of
$2,050,000, subject to adjustments described in Section 2.3 of the
PSA plus the Cure Amount, plus the assumption of certain
liabilities of the Debtor.  The Sale will be free and clear of any
and all liens, claims, interests, Encumbrances and Liabilities.
The Debtor will retain all cash in excess of the Purchase Price.

To facilitate and effect the sale of assets, Zavanna may ask that
the Debtor assumes and assigns certain executory contracts and
unexpired leases.  The Debtor will cause notice(s) to be provided
to all counterparties to executory contracts and unexpired leases
informing them their respective Contract may be assumed and
assigned.  The Assumption Notice will also provide the
counterparties to the possible Assumed Contracts notice of the
amount that the Debtor believes must be cured upon the assumption
and/or assignment.

Except as may otherwise be agreed to by the parties to a Purchased
Contract (with the consent of the Zavanna), at or prior to the
Closing Date, Zavanna will pay all Cure Amounts.  At any time prior
to Closing, Zavanna has the right to change the designation of any
Assumed Contract to an Excluded Contract.

Based on the results of their analysis of its ongoing and future
business prospects, the Debtor's management and team of financial
advisors have concluded that a sale may be the best method to
maximize recoveries and ensure that the value of its assets is
maintained for the benefit of creditors and their estate.
Maximization of asset value is a sound business purpose, warranting
authorization of the sale.

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

   http://bankrupt.com/misc/Bakken_Income_188_Sales.pdf

The Purchaser:

          ZAVANNA, LLC
          1200 17th Street, Suite 1100
          Denver, CO 80202
          Attn: Ryan T. Kackley
          General Counsel & Vice President-Land
          E-mail: rkackley@zavanna.com

The Purchaser is represented by:

          Gregory J. Ramos, Esq.
          SHERMAN & HOWARD L.L.C.
          633 17th Street, Suite 3000
          Denver, CO 80202
          E-mail: gramos@shermanhoward.com

The Creditor:

          BOKF, NA
          dba BANK OF OKLAHOMA
          1625 Broaddway
          Suite 1100
          Denver, CO 80202-4766

                    About Bakken Income Fund

Bakken Income Fund LLC is an oil and gas investment fund.  It was
formed in Colorado in 2011.  Its corporate offices are located at
521 DTC Parkway, Suite 200, Greenwood Village, Colorado.

Bakken Income Fund sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Colo. Case No. 16-20212) on Oct. 17,
2016.  Randall Kenworthy, the managing member, signed the petition.
The Debtor estimated its assets and liabilities at $1 million to
$10 million.

Judge Elizabeth E. Brown oversees the case.

The Debtor tapped Courtney H. Gilmer, Esq., at Baker, Donelson,
Bearman, Caldwell & Berkowitz, P.C. as lead bankruptcy counsel, and
Brownstein Hyatt Farber Schreck, LLP as co-counsel.  The Debtor
also hired TenOaks Energy Advisors, LLC, as sales agent.

No trustee, examiner or official creditors' committee has been
appointed.


BAY CITY RECYCLING: Chapter 11 Plan of Reorganization Confirmed
---------------------------------------------------------------
Judge Russell F. Nelms of the U.S. Bankruptcy Court for the
Northern District of Texas confirmed Bay City Recycling, LLC's
original chapter 11 plan of reorganization dated March 2, 2018.

After consideration of the Plan, the evidence presented, the
arguments of counsel, together with the records and files in the
Chapter 11 proceeding, the Court finds that the Plan has been
proposed in good faith and not by any means forbidden by law.

Each holder of an Allowed Claim or Allowed Interest in each class
of Allowed Claims or Allowed Interests in the Plan has accepted the
Plan or will receive or retain under the Plan on account of such
Allowed Claim or Allowed Interest property of a value as of the
Effective Date of the Plan, that is not less than the amount that
such holder would receive or retain if the Debtor were liquidated
under Chapter 7 of title 11 of the United States Code on such
date.

The Plan also does not discriminate unfairly and is fair and
equitable with regard to each class of claims or interests.

In addition, confirmation of the Plan is not likely to be followed
by the need for further financial reorganization of the Debtor,
except to the extent that such liquidation or reorganization is
proposed in the Plan.

The bankruptcy case is in re: BAY CITY RECYCLING, LLC, In
Proceedings Under Chapter 11, Debtor In Possession, Case No.
17-41675-RFN-11 (Bankr. N.D. Tex.).

A full-text copy of the Court's Findings of Fact and Conclusions of
Law dated April 9, 2018 is available at https://bit.ly/2HfvOLT from
Leagle.com.

Bay City Recycling, LLC, Debtor, represented by Craig D. Davis,
Davis, Ermis & Roberts, P.C. & Craig Douglas Davis, Davis, Ermis &
Roberts, P.C.

                  About Bay City Recycling

Bay City Recycling, LLC, based in Fort Worth, Texas, filed a
Chapter 11 petition (Bankr. N.D. Tex. Case No. 17-41675) on April
24, 2017.  The petition was signed by David Vega, manager.  In its
petition, the Debtor estimated $0 to $50,000 in assets and $1
million to $10 million in liabilities.  The Hon. Russell F. Nelms
presides over the case.  Craig D. Davis, Esq., at Davis Ermis &
Roberts, P.C., serves as bankruptcy counsel. 


BEACH COMMUNITY: Selling All Beach Community Bank Shares for $850K
------------------------------------------------------------------
Beach Community Bancshares, Inc. ("BCB"), asks the U.S. Bankruptcy
Court for the Northern District of Florida to authorize the bidding
procedures in connection with the sale of all of its shares in
Beach Community Bank to the David F. Bolger 2018 Irrevocable Stock
Trust for $850,000, subject to overbid.

The Bank and the Debtor's principal regulators are the Federal
Deposit Insurance Corp. ("FDIC"), the State of Florida, Office of
Financial Regulation, ("OFR") and the Federal Reserve Bank of
Atlanta ("FRB").  On March 15, 2010, the Bank, the FDIC and the OFR
entered into a written Consent Order, which requires the Bank to
raise its Tier 1 Leverage Ratio to 8%.  As of Feb. 28, 2018, the
Tier 1 Leverage Ratio of the Bank was 2.68%.  

On June 1, 2010, BCB entered into a written FRB Agreement which
requires BCB to submit to the FRB a capital plan sufficient to
maintain adequate capital on a consolidated basis with the Bank.
Since the entry of the Consent Order and the FRB Agreement, the
Debtor has been engaged in an effort to secure additional capital
to meet the regulatory thresholds.

BCB commenced the case in accordance with the requirements of the
Purchase Agreement dated April 6, 2018, which will permit the sale
of the Debtor's stock in the Bank and the injection of new capital
into the Bank in an amount sufficient to comply with the existing
regulatory order.

The Debtor has two creditors, U.S. Capital Funding V, Ltd. ("US Cap
V") and U.S. Capital Funding VI, Ltd. ("US Cap VI"), the holders of
certificates issued in accordance with an indenture ("Trust
Preferred Obligations" or "TruPS").  On June 14, 2006, the Debtor
issued $12,372,000 Floating Rate Junior Subordinated Deferrable
Interest Debentures due Sept. 23, 2036, the securities bear
interest at a variable rate per annum, reset quarterly, equal to
LIBOR plus 1.55%, with an outstanding balance as of the petition
date of $14,691,584.  

The Debtor formed and capitalized the TruPS through the Beach
Community Statutory Trust I ("Trust").  It owns 100% of the issued
and outstanding common securities of the Trust.  The beneficial
interests in the Trust are held by US Cap V and with US Cap VI.

Prior to the commencement of the case, the Debtor, at the request
of the TruPS Holders, commenced the process of dissolving the
Trust. While the direct beneficial interest in the indebtedness is
held by US Cap V and US Cap VI, the Debtor will also continue to
provide notice to the indenture trustee.  The Debtor has no other
creditors.

During the entire time period from the entry of the Consent Order
to the present, the Debtor and the Bank have been diligently
pursuing alternative solutions to meet the required capital ratios
and otherwise satisfy the obligations of the Consent Order.  For
over 8 years, since 2010 and the entry of the Consent Order, BCB
and the Bank have been actively engaged in the search for new
equity to address the outstanding Trust Preferred obligations and
to bring the Bank into conformance with the Consent Order by
raising new capital.  BCB and the Bank have been unable to create a
new capital structure and also reach an accommodation with the
TruPS Holders without providing for the commencement of a
bankruptcy case that would offer sufficient comfort to the
Purchaser of the Shares and the parties to the Stock Subscription
Agreements ("SSAs") with the Bank and also satisfy the requirements
of the TruPS Holders

Prior to the commencement of the case, the Debtor entered into a
written restructuring support agreement ("RSA") with the TruPS
Holders.  The RSA incorporates a term sheet that sets forth with
particularity the proposed terms of the Bidding Procedures sought
in the Motion, including, but not limited to, the Solicitation
Period (30 days), the Break Up Fee ($250,000), the Purchase Price
($850,000) and the net payment to the TruPS Holders ($500,000).
The terms of the RSA were the subject to extensive negotiations
between the TruPS Holders and the Debtor.  Under the terms of the
RSA, the TruPS Holders, the only creditors of the Debtor, have
agreed to support the relief requested in the Motion.

The Debtor and the Purchaser, subject to the review and approval of
the Court, have entered into the Stock Purchase Agreement. If
effectuated, the transactions contemplated by the Agreement and the
SSAs will recapitalize the Bank, ensure the Bank's regulatory
compliance, maximize the value available for the Debtor's
creditors, preserve jobs, and save banking regulators substantial
amounts, while simultaneously allowing the Bank to continue serving
the needs of its customers.   

The Purchaser is prepared to proceed with a transaction to acquire
100% of the stock in the Bank owned by the Debtor for $850,000.
The Purchaser and other Third Party Investors will at the same time
enter into the SSAs to provide approximately $100 million in
consideration of new equity to be issued by the Bank ("Equity
Contribution").

If the Court approves the SPA, two directors of the Debtor and the
Bank and the CEO of the Debtor and the Bank intend to become
investors as part of the SSAs.  The director investments would be
in the amount of $200,000 and $20,000 and the officer investment in
the amount of $50,000, or collectively .27% of the total investment
being raised.

The Debtor, its management and its Board of Directors, have been
engaged in an intensive effort to solve the problems of the Debtor
and the Bank over a prolonged period of time and firmly believe
that this solution, the Agreement with the Purchaser, presents the
best opportunity for creditors and all parties in interest.

The key terms and conditions of the SPA are:

     a. Purchased Assets: 100% of the stock in the Bank

     b. Consideration: $850,000, free and clear of all
Encumbrances

     c. No-Shop Provision: BCB is authorized to solicit competing
proposals to purchase the Bank shares in accordance with the
Bidding Procedures Order, but not otherwise.

     d. Release: In connection with the Purchaser's acquisition of
the Bank, the Purchaser requires that the Debtor and the Bank
release the Purchaser from any obligations or claims

     e. Credit Bidding: The Purchaser will retain the right to
credit bid the Stalking Horse Bidder Fee at any auction that may be
held with respect to the Shares.

     f. Waiver of Bankruptcy Rule 6004(h): In light of the
regulatory and financial pressures on BCB and the Bank, BCB has
requested a waiver of the stay imposed by Bankruptcy Rule 6004(h).

As of the date of the Agreement, the Bank has separately entered
into the SSAs with the Purchaser and the Third Party Investors.
Under the terms of the SSAs, the Bank will issue approximately 13.3
million shares of new common stock and 5.4 million shares of
preferred stock raising not less than $95 million and not more than
$100 million.  No Third Party Investor will hold voting rights
greater than 9.9%, although in some instances their equity
interests may exceed that margin.

The SSAs require, among other things, that the proposed Sale Order
be entered by the Court and that the transactions contemplated by
the Agreement and the SSAs receive regulatory approval.  The SSAs
have an Outside Date, by which the transactions must close, of July
5, 2018.  The Debtor anticipates that the time to close and receive
the necessary regulatory approvals following the entry of the Sale
Order is approximately 60 days.  After the Outside Date, the
Purchaser and the Third Party Investors will no longer be obligated
to purchase the new equity to be issued by the Bank.

The SSAs are also conditioned on the successful sale by the Bank of
nonperforming assets that must yield losses from book value of not
more than $43 million. The Bank has a reasonable belief that it
will be able to successfully close under this condition.  The SSAs
require the Agreement to successfully close and the Bidding
Procedures Order and Sale Order to be entered in accordance with
the terms of Agreement.  The Third Party Investors have each
provided the Purchaser with authority to modify their respective
SSAs in certain respects relating to the conduct of any Auction and
the entry of the Bidding Procedures Order.

As part of the new equity raise through the SSAs, the Bank intends
to supplement its existing management team.  Those efforts will
include the addition of Carl J. Chaney as the anticipated executive
chairman of the Bank. Mr. Chaney has over 30 years of experience in
the banking industry.

BCB crafted the Bidding Procedures to permit an expedited sale, as
necessitated by the risks faced by the Bank, while simultaneously
fostering an orderly and fair sale process.  It has determined that
the Bidding Procedures establish a framework that will maximize the
value of the Bank for the benefit of its estate, its creditors, and
other interested parties.

The salient terms of the Bidding Procedures are:

     a. Bid Deadline: Five days before Sale Hearing

     b. Deposit: $350,000

     c. Initial Minimum Bid: The Stalking Horse Bidder Fee and
$100,000, and provides for the recapitalization of the Bank on
terms not less favorable than the Agreement and that have are
acceptable to the Regulators.

     d. Bidder Protections: $250,000

     e. As Is, Where Is: The sale of the Shares will be on an "as
is, where is" basis and without representations or warranties of
any kind, nature.

     f. The Auction: BCB will conduct an auction of the Shares in
which the Purchaser and all other Qualified Overbidders may
participate, three days before Sale Hearing.

     g. Bidding Increments: $100,000

     h. Sale Hearing: Within 30 days of Bidding Procedures Hearing

     i. Bidding Procedures Hearing: Within seven days of Petition
Date

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

     http://bankrupt.com/misc/Beach_Community_6_Sales.pdf

BCB shall, within two days of the entry of the Bidding Procedures
Order on the Court's docket, serve a copy of each of the Motion,
the Bidding Procedures Order, and a copy of the Notice of Sale upon
all the Notice Parties.

The proposed Agreement provides that the Bidding Procedures must be
approved within 10 days of the Petition Date.  If the deadline is
not met, the Debtor and the estate will lose the advantage of the
Agreement.  The need for expedited relief has not been created by
lack of due diligence by the Debtor or its proposed counsel.

BCB asks that any order approving the Sale be effective immediately
by providing that the 14-day stay is inapplicable.

The Bank can be reached at:

          BEACH COMMUNITY BANK
          17 S.E. Eglin Parkway
          Fort Walton Beach, FL 32548
          Attn: CEO
          Telephone: (850) 244-9900
          Facsimile: (850) 244-9901
          E-mail: Tony@beachcommunitybank.com

The Bank is represented by:

          NELSON MULLINS RILEY
          & SCARBOROUGH, LLP
          Atlantic Station
          201 17th Street NW
          Suite 1700
          Atlanta, GA 30363
          Attn: Brennan Ryan
          Telephone: (404) 322-6218
          E-mail: brennan.ryan@nelsonmullins.com

                    - and -

          NELSON MULLINS RILEY
          & SCARBOROUGH, LLP
          One Post Office Square
          30th Floor
          Boston, MA 02109
          Attn: Peter J. Haley
          Telephone: (617) 217-4714
          E-mail: peter.haley@nelsonmullins.com

The Creditors:

          U.S. CAPITAL FUNDING V, LTD.
          U.S. CAPITAL FUNDING VI, LTD.
          c/o James Brennan
          StoneCastle Advisors, LLC
          152 West 57th Street
          35th Floor
          New York, NY 10019
          Telephone: (212) 354-6500
          Ext. 326 Direct: (347) 887-0326
          E-mail: jbrennan@stonecastlepartners.com

               About Beach Community Bancshares

Beach Community Bancshares, Inc. operates as the bank holding
company for Beach Community Bank that provides a range of banking
services to individuals, businesses, and non-profit organizations
in Florida.

Beach Community Bancshares, Inc., filed a Chapter 11 petition
(Bankr. N.D. Fla. Case No. 18-30334) on April 9, 2018.  In the
petition signed by Anthony A. Hughes, president and CEO, the Debtor
estimated $500,000 to $1 million in total assets and $10 million to
$50 million in total liabilities.  Charles F. Beall, Jr., Esq., at
Moore, Hill & Westmoreland, P.A., is the Debtor's counsel.  Peter
J. Haley, Esq., at Nelson Mullins Riley & Scarborough LLP, is the
Debtor's co-counsel.


BENCHMARK POST: Plan Outline Okayed, Plan Hearing on June 12
------------------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California is
set to hold a hearing on June 12 to consider approval of the
Chapter 11 plan of reorganization for Benchmark Post, Inc. and
Benchmark Sound Services, Inc.

The hearing will be held at 10:00 a.m., at Courtroom 1668.

The court had earlier approved the companies' disclosure statement,
allowing them to start soliciting votes from creditors.  

The orders, signed by Judge Barry Russell on April 12, set a May 15
deadline for creditors to file their objections and submit ballots
of acceptance or rejection of the plan.

                     About Benchmark Post Inc.

Located in Burbank, CA, Benchmark Post --
http://www.benchmarkpost.com/-- is an independent state-of-the-art
facility providing post production audio services for feature
films, television and motion picture advertising.  Benchmark Post
was founded in January 2015 by Re-Recording mixer Pedro Jimenez.

Benchmark Post, Inc., and its affiliates filed a Chapter 11
bankruptcy petition (Bankr. C.D. Cal. Case No. 17-15568) on May 5,
2017.  The Hon. Barry Russell presides over the case.
SulmeyerKupetz APC represents the Debtor as counsel.

In its petition, Benchmark Post, Inc., estimated $1 million to $10
million in both assets and liabilities.  Benchmark Sound Services,
estimated $100,000 to $500,000 in assets, and $1 million to $10
million in liabilities. The petition was signed by Pedro Jimenez,
president.


BIBHU LLC: Trustee Taps Klinger & Klinger as Accountant
-------------------------------------------------------
Yann Geron, the Chapter 11 trustee for Bibhu LLC, received approval
from the U.S. Bankruptcy Court for the Southern District of New
York to hire Klinger & Klinger, LLP, as his accountant.

The firm will assist the trustee in his administration of the
Debtor's estate; prepare tax returns; reconstruct the Debtor's
books and records; review potential claims of the estate; and
provide other accounting services.

The firm will charge these hourly rates:

     Partners              $375
     Staff Accountants     $225
     Paraprofessionals     $125

Lee Klinger, name partner at the firm, disclosed in a court filing
that the firm is a "disinterested person" as defined in section
101(14) of the Bankruptcy Code.

The firm can be reached through:

     Lee Klinger
     Klinger & Klinger, LLP
     633 Third Avenue, Suite 27B
     New York, NY 10017
     Phone: (212) 661-6200

                          About Bibhu LLC

Bibhu, LLC filed a Chapter 11 bankruptcy petition (Bankr. S.D.N.Y.
Case No. 17-10042) on Jan. 10, 2017.  In the petition signed by its
authorized representative, Bihbu Mohapatra, the Debtor estimated
less than $100,000 in assets and less than $1 million in
liabilities.

Judge Martin Glenn presides over the case.  

Alla Kachan, Esq., at the Law Offices of Alla Kachan P.C. serves as
the Debtor's bankruptcy counsel.   

Yann Geron was appointed Chapter 11 trustee for the Debtor.


BIBHU LLC: Trustee Taps Reitler Kailas as Legal Counsel
-------------------------------------------------------
Yann Geron, the Chapter 11 trustee for Bibhu LLC, received approval
from the U.S. Bankruptcy Court for the Southern District of New
York to hire his own firm, Reitler Kailas & Rosenblatt LLC, as his
legal counsel.

The firm will advise the trustee regarding the administration of
the Debtor's estate and conduct of its affairs; review potential
claims; and provide other legal services related to the Debtor's
Chapter 11 case.

The firm's hourly rates range from $375 to $725 for partners and
counsel and from $275 to $500 for associates.  Paralegals charge
$250 per hour.

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

The firm can be reached through:

     Yann Geron, Esq.
     Reitler Kailas & Rosenblatt LLC
     885 Third Avenue, 20th Floor   
     New York, NY 10022
     Phone: (212) 209-3050 / (212)-209-3092
     Fax: (212)-371-5500
     Email: ygeron@reitlerlaw.com

                         About Bibhu LLC

Bibhu, LLC filed a Chapter 11 bankruptcy petition (Bankr. S.D.N.Y.
Case No. 17-10042) on January 10, 2017.  In the petition signed by
its authorized representative, Bihbu Mohapatra, the Debtor
disclosed less than $100,000 in assets and less than $1 million in
liabilities.

Judge Martin Glenn presides over the case.  Alla Kachan, Esq., at
the Law Offices of Alla Kachan P.C., serves as the Debtor's
bankruptcy counsel.
Yann Geron was appointed Chapter 11 trustee for the Debtor.


BLUE COLLAR: Taps Jones Walker as Legal Counsel
-----------------------------------------------
Blue Collar Enterprises, LLC seeks approval from the U.S.
Bankruptcy Court for the Western District of Louisiana to hire
Jones Walker LLP as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code and will provide other legal services related to
its Chapter 11 case.

Laura Ashley, Esq., and Elizabeth Futrell, Esq., the attorneys who
will be handling the case, charge $300 and $425, respectively.

Jones Walker does not hold any interests adverse to the Debtor's
estate, according to court filings.

The firm can be reached through:

     Laura F. Ashley, Esq.
     Elizabeth J. Futrell, Esq.
     Jones Walker LLP
     201 St. Charles Ave., 51st Floor
     New Orleans, LA 70170
     Telephone: 504-582-8000 / 504-582-8260
     Fax: 504-589-8260
     Email: lashley@joneswalker.com
     Email: efutrell@joneswalker.com

                 About Blue Collar Enterprises LLC

Blue Collar Enterprises, LLC, which conducts business under the
name Blue Dog Cafe -- http://www.bluedogcafe.com/-- is a
restaurant serving Cajun cuisine, Louisiana fusion, steaks and
seafood amidst a private collection of artworks by renowned artist
George Rodrigue (the creator of the iconic Blue Dog).  It has two
locations in Lafayette and Lake Charles, Louisiana.

Blue Collar Enterprises sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. La. Case No. 18-50447) on April 11,
2018.

In the petition signed by Stephen Santillo and Andrew Rodrigue,
members, the Debtor disclosed $37,700 in assets and $1.15 million
in liabilities.

Judge Robert Summerhays presides over the case.


BON-TON STORES: $1.7M Private Sale of Recoverable Sales Taxes OK'd
------------------------------------------------------------------
Judge Mary F. Walrath ofthe U.S. Bankruptcy Court for the District
of Delaware authorized the private sale by The Bon-Ton Stores, Inc.
and its debtor-affiliates of sales tax recoveries from the States
of Illinois, Michigan or Pennsylvania, which arise from credit card
transactions which were funded by and subsequently written off by
Comenity for U.S. federal income tax purposes for all periods
beginning on or after Jan. 1, 2014 and ending July 31, 2018, to
Comenity Bank for $1.7 million.

The sale is free and clear of all Encumbrances, with all such
Encumbrances to attach after the Closing Date to the proceeds of
the Sale.

Comenity will not assume or in any way be liable or responsible for
any liability, obligations or Encumbrances asserted against the
Debtors or the Debtors' interests in the Purchased Assets.

Any Recoverable Sales Taxes received by Bon-Ton from and after the
date of the Purchase Agreement will be Comenity's property, will be
held in trust by Bon-Ton for the exclusive benefit of Comenity,
will be immediately delivered to Comenity with an accounting of all
such receipts, and will not be subject to any Encumbrance or
surcharge pursuant to section 506(c) of the Bankruptcy Code or
otherwise.

Any Recoverable Sales Taxes which are credited to Comenity by way
of set-off by any taxing authority from and after the date of the
Purchase Agreement will be immediately reimbursed to Comenity by
Bon-Ton.

Notwithstanding Bankruptcy Rules 6004(h), 6006(d), 7062, and 9014,
the Order will be effective immediately upon entry, and Bon-Ton and
Comenity are authorized to close the Sale immediately upon entry of
this Order. The Purchase Agreement will be deemed effective
immediately upon entry of the Order.

The Debtors' lenders will have liens on the Purchase Price to the
same extent, validity, and priority such liens attached to the
Purchased Assets and which will be treated in accordance with the
terms and conditions of the DIP Order, and nothing contained in the
Order is intended to or will supersede the DIP Order.

                   About The Bon-Ton Stores

The Bon-Ton Stores, Inc. (OTCQX: BONT) -- http://www.bonton.com/--
with corporate headquarters in York, Pennsylvania and Milwaukee,
Wisconsin, operates 250 stores, which includes nine furniture
galleries, in 23 states in the Northeast, Midwest and upper Great
Plains under the Bon-Ton, Bergner's, Boston Store, Carson's,
Elder-Beerman, Herberger's and Younkers nameplates.  The stores
offer a broad assortment of national and private brand fashion
apparel and accessories for women, men and children, as well as
cosmetics and home furnishings.

The Bon-Ton Stores, Inc., and nine affiliates sought Chapter 11
protection (Bankr. D. Del. Lead Case No. 18-10248) on Feb. 4, 2018.
In the petitions signed by Executive Vice President and CFO
Michael Culhane, Bon-Ton Stores disclosed total assets at $1.58
billion and total debt at $1.74 billion.

The Bon-Ton Stores tapped Paul, Weiss, Rifkind, Wharton & Garrison
LLP as counsel; Young Conaway Stargatt & Taylor, LLP as co-counsel;
Joseph A. Malfitano, PLLC, as special counsel; PJT Partners LP as
investment banker; AlixPartners LLP as restructuring advisor and AP
Services, LLC as financial advisor; and A&G Realty Partners LLC, as
real estate advisor; and Prime Clerk LLC, as administrative
advisor.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on Feb. 15, 2018,
appointed seven creditors to serve on the official committee of
unsecured creditors in the Chapter 11 case.  Counsel for the
Official Committee of Unsecured Creditors are Jeffrey N. Pomerantz,
Esq., Robert J. Feinstein, Esq., and Bradford J. Sandler, Esq., at
Pachulski Stang Ziehl & Jones LLP.

An investor group comprised of DW Partners, LP, Namdar Realty Group
and Washington Prime Group, Inc., primarily as secured mortgage
lender; and AM Retail Group, Inc., who submitted a going concern
bid for the Debtors' assets, are represented by John Lyons, Esq.,
at DLA Piper LLP (US).

Co-Counsel to the Ad Hoc Second Lien Noteholder Group are Norman L.
Pernick, Esq., J. Kate Stickles, Esq., and Katherine M. Devanney,
Esq., at Cole Schotz, P.C.; and Sidney P. Levinson, Esq., Genna L.
Ghaul, Esq., Charles S. Wittmann-Todd, Esq., Bruce Bennett, Esq.,
and Joshua M. Mester, Esq., at Jones Day.

Co-Counsel to the DIP Tranche A-1 Documentation Agent, Crystal
Financial LLC, are Mark D. Collins, Esq., and Joseph Charles
Barsalona II, Esq., at Richards, Layton & Finger, P.A.; and Matthew
P. Ward, Esq., at Womble Bond Dickinson (US) LLP; and Jonathan D.
Marshall, Esq., and John Ventola, Esq., at Choate Hall & Stewart
LLP.  Co-Counsel to the Administrative Agent, Bank of America,
N.A., are
Julia Frost-Davies, Esq., Robert A.J. Barry, Esq., and Amelia C.
Joyner, Esq., at Morgan, Lewis & Bockius LLP.

Co-Counsel to the Second Lien Trustee, Wells Fargo Bank, N.A.  As
Indenture Trustee and Collateral Agent for the Debtor's 8.00%
Second Lien Senior Secured Notes Due 2021, are Emily Kathryn Devan,
Esq., and Luke A. Sizemore, Esq., at Reed Smith LLP.


BTH QUITMAN: Mississippi Pellets Buying All Assets for $3.5 Million
-------------------------------------------------------------------
BTH Quitman Hickory, LLC, asks the U.S. Bankruptcy Court for the
District of Nevada to authorize the sale of substantially all
assets to Mississippi Pellets, LLC for cash and other consideration
with a total value of at least $3,496,339, or to any higher bidder
at the hearing on the Motion.

A hearing on the Motion is set for June 13, 2018 at 2:00 p.m.

Since 2015, when the Solvay Group (an international chemical
company) was a partner in the Debtor, and continuing after the exit
of Solvay in 2016 to the present time, the Debtor has made
significant and numerous attempts seeking financing, equity, joint
ventures and sales by speaking and meeting with numerous loan
brokers, investment bankers, banks, and corporate, institutional
and private investors without success.

The Buyer has offered to purchase these assets from the Debtor:

                   Asset                    Scheduled Value of
Assets

    Real Property located at 252 Hickory         $  700,000
        Street, Quitman MS 39355

    All rights, title and interest of            $1,420,500
    Debtor under that certain lease
     agreement with Utica Leaseco, LLC

       Caterpillar 95 M Wheel Loader             $   75,000

       Caterpillar 938K Wheel Loader             $   50,000

    All rights, title and interest of            $  375,000
    Debtor under that certain financing
    agreement with Amandeus Kahl GMBH

    All rights, title and interest of            $  485,185
      Debtor in any and all deposits,
        impounds, or escrow funds

     Miscellaneous office equipment and          $   10,000
                supplies

      All assets and equipment of Hickory        $  525,000
    Operating 1, LLC, Hickory Operating 2,
    LLC, Hickory Operating 3, LLC including
    assets securing the Heetway, Inc. claim

         Intangibles/goodwill and other          $        1
         miscellaneous small assets

       Total Value of Assets Being Sold          $3,640,686

The only assets of the Debtor that are not being acquired by the
Buyer as part of the sale are the equipment and other property the
Debtor leases from: (1) Hickory Leasing, LLC; and (2) Sustainable
Modular Management.  The sale proposed by the Motion is expressly
conditioned upon the Buyer reaching an agreement with Hickory
Leasing (or its creditors) and Sustainable Modular Management.

To acquire the Purchased Assets, the Buyer has offered
consideration consisting of cash payments and the assumption of
existing liabilities, contracts and leases, which together total at
least $3,496,339.

The cash component of the Buyer's offer totals at least $1,207,661
allocated as follows:

              Description                  Cash Payment Amount

      Cure of all defaults in agreement        $199,997
             Utica Leaseco

        Payment in full of outstanding         $250,000
              property taxes

    Payment in full of Caterpillar claims      $ 65,747

         Payment in full of all trade          $140,000
           vendors and creditors

       Payment towards the Debtor's            $275,000
    administrative expenses, including
    legal fees to Darby Law Practice, LLC

         Credit payment in full of             $276,917
       secured claim of Heetway Inc.

       Total Cash Consideration Paid          $1,207,661

In addition to the cash payment, the Buyer will be assuming
$2,288,678 of these Debtor's liabilities, leases and contractual
obligations:

          Assumed Liability          Amount Assumed

           Utica Leaseco              $1,138,989

         New Biomass Energy             $249,688

         Amandeus Kahl GMBH             $500,000

               AmCref                   $260,809

        Florida Communities              $31,000

                ECD                      $29,316

           MuniStrategies             $   32,388

          Enhanced Capital            $   46,488

       Total Assumed Liabilities      $2,288,678

The Buyer is acquiring the Purchased Assets "as is" that is,
without warranties or representations.  The sale will close within
45-days of entry of an order approving the sale.  The Purchased
Assets will be acquired free and clear of any lien, claim or
encumbrance, except for those secured claims of creditors that the
Buyer has expressly agreed to assume.

The Buyer is a newly formed limited liability company organized
under the laws of Nevada.  Carl Rheuban is one of the members of
the Buyer.  Mr. Rheuban has been a consultant for many years to
parent companies of the Debtor and his spouse is a passive investor
(as her sole and separate property) in New Biomass Holdings, LLC,
an indirect parent of the Debtor.

The Debtor asks to sell substantially all of its assets for
$3,496,339.  This purchase price is nearly the scheduled value of
the assets being sold, which total only $3,640,686.  The Debtor is
not currently operating and cannot afford to move forward with a
full blown Chapter 11 business reorganization.  The proposed sale
to the Buyer will pay most of the Debtor's undisputed creditors in
full, whereas many of those same creditors would be fortunate to
receive half of their claim in a liquidation of the Debtor.  The
sale to Buyer will allow the business of the Debtor an opportunity
to recommence operations as a going concern and create jobs.

Based upon the foregoing, the Debtor believes the sale of the
Subject Property is fair, equitable and a sound business decision.
Debtor further believes the sale is in the best interests of the
creditors and the estate.  It believes this is a rare opportunity
in today's hostile economic environment and does not anticipate
another offer that affords the same benefits as the offer from the
Buyer affords.

                    About BTH Quitman Hickory

BTH Quitman Hickory LLC, based in Quitman, Mississippi, is a
privately held provider of torrefied wood pellets designed to offer
pellets of varying energy content to meet the diverse needs of
potential buyers.  The company's wood pellets focuses on innovative
and renewable energy source that can be produced on a commercial
scale, enabling businesses to meet the needs of the present
without
compromising the ability of future generations to meet their own
needs.  BTH Quitman Hickory LLC operates as a subsidiary of New
Biomass Holding LLC.

BTH Quitman Hickory filed for Chapter 11 bankruptcy protection on
(Bankr. D. Nev. Case No. 17-51375) on Dec. 10, 2017.  In the
petition signed by Neal Smaler, president of managing member BTH
Quitman, LLC, the Debtor disclosed $4.22 million in total assets
and $59.46 million in total liabilities.  Judge Bruce T. Beesley
presides over the case.  Kevin A. Darby, Esq., at Darby Law
Practice, serves as the Debtor's bankruptcy counsel.


CAFFE ETTORE: Taps Dahl Law as Legal Counsel
--------------------------------------------
Caffe Ettore, Incorporated, seeks approval from the U.S. Bankruptcy
Court for the Eastern District of California to hire Dahl Law,
Attorneys at Law as its legal counsel.
  
The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; help evaluate and prosecute claims; assist in the
preparation and implementation of a bankruptcy plan; and provide
other legal services related to its Chapter 11 case.

The firm will charge these hourly rates:

     Walter Dahl                       $435
     Andrew Brian Reisinger            $295
     Associates                    $175 to $250
     Law Clerks                    $110 to $160
     Paralegals                    $105 to $140
     Assistants                     $75 to $95

The Debtor has agreed to pay a retainer in the amount of $65,000,
of which $20,000 was received prior to the petition date.  The firm
will receive the remaining $45,000 in monthly increments of $7,500
over the six months immediately after the petition date.

Dahl Law has no connection with the Debtor or any of its creditors,
according to court filings.

The firm can be reached through:

     Walter R. Dahl, Esq.
     Andrew Brian Reisinger, Esq.
     Dahl Law, Attorneys at Law
     2304 "N" Street
     Sacramento, CA 95816-5716
     Telephone: (916) 446-8800
     Telecopier: (916) 741-3346
     Email: wdahl@DahlLaw.net
     Email: abreisinger@DahlLaw.net  

                  About Caffe Ettore Incorporated

Caffe Ettore, Incorporated -- https://www.ettores.com/ -- operates
the Ettore's Bakery & Cafe sites in Sacramento and Roseville,
California.  The business offers European breakfast pastries,
cookies, cakes, specialty desserts and custom wedding cakes.  It
also supplies cakes and baked goods to Nugget Markets throughout
Northern California.  

Caffe Ettore sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Cal. Case No. 18-22152) on April 10, 2018.  In
the petition signed by Ettore Ravazzolo, president, the Debtor
estimated assets of $1 million to $10 million and liabilities of $1
million to $10 million.  

Judge Christopher D. Jaime presides over the case.


CAPITAL CITY: Proposes an Auction Sale of All Assets
----------------------------------------------------
Capital City Runners, LLC asks the U.S. Bankruptcy Court for the
Northern District of Florida to authorize the sale of substantially
all assets to the highest and best offer at auction.

The Debtor's assets consist of inventory, miscellaneous
electronics, one treadmill, furniture, fixtures, and other
miscellaneous equipment.  The only assets not included in any sale
are: (1) the Ford F-150 and (2) cash or cash equivalents in the
Debtor's checking account.  

Two days after filing the petition, the Debtor ceased operations.
It filed a motion to convert the case to a Chapter 7 on March 29,
2018, which was thereafter withdrawn on April 2, 2018.

The Debtor has since received two offers to purchase its Assets.
Both offers are attached to the instant Motion.  Robinson Sports,
Inc. has offered $15,000 for the Debtor's Assets, while Fleet Feet
Sports Development Co. has offered $20,000.  The Debtor proposes to
sell the Assets free and clear of liens, claims, and encumbrances.

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

     http://bankrupt.com/misc/Capital_City_27_Sales.pdf

By the Motion, the Debtor is asking that the Court holds an auction
in open Court on April 19, 2018 to insure efficiency and fairness.
Neither the proposed buyer knew the amount of each other's bids
prior to the instant Motion being filed.  Both proposed buyers
intend on taking possession of the leased premises and have at
least had at least preliminary discussions with the landlord
regarding such intentions.  Both proposed buyers would operate a
similar type of store in the same location, subject to any lease
modifications negotiated with the landlord.  Neither of the two
proposed buyers have any connection with the Debtor or the Debtor's
principal, Brian Jonathan Manry.

The proposed buyers and the Debtor intend for the Sale to occur as
quickly as possible, so as to minimize the damage to the goodwill
and loss of the Debtor's client base as a result of the location
being closed, and also to avoid increased administrative claims in
the case.  Both proposed buyers may withdraw their current offer
from consideration at any time prior to the auction.

The purpose of a Section 363 sale is to obtain the highest and best
offer for the assets being sold.  The Debtor respectfully submits
that an in-court auction procedure allowing for bidding is the best
vehicle in this scenario to ensure that the purpose of a Section
363 sale is attained.  It submits that a preliminary hearing prior
to April 19, 2018 could be helpful in order to set bidding
procedures.

Additionally, the Debtor asks that the order approving the sale
following the auction provides that the stay period under Rule
6004(h) and 6006(d), and any other applicable stay periods, be
waived, such that the sale may occur immediately upon entry of the
sale order.

                  About Capital City Runners

Capital City Runners, LLC, operated a shoe store that sold running
shoes and other merchandise to the Tallahassee community.  The
location of the store is 1817 Thomasville Road Ste. 510,
Tallahassee, Florida 32303.

Capital City Runners sought Chapter 11 protection (Bankr. N.D. Fla.
Case No. 18-40156) on March 26, 2018.  In the petition signed by
Brian Jonathan Manry, managing member, the Debtor estimated assets
in the range of $0 to $50,000 and $100,001 to $500,000 in debt.
The Debtor tapped Robert C. Bruner, Esq., at Bruner Wright, P.A.,
as counsel.




CARRIE ANN MORRIS: Davis Buying McKinney Properties for $850K
-------------------------------------------------------------
Carrie Ann Morris asks the U.S. Bankruptcy Court for the Eastern
District of Texas to authorize the sale of the real properties
located at (i) 2901 Provine Road, McKinney, Texas ("Homestead"),
and (ii) 2905 Provine Road, McKinney, Texas ("Property") to Paul E.
Davis for $850,000.

Objections, if any, must be filed within 21 days from the date of
service.

The Debtor currently owns the two pieces of real property located
in McKinney, Texas: the Homestead and the Property.

The Office of the United States Trustee filed a Motion to Convert
to Chapter 7, or to Dismiss on Oct. 26, 2017.  The Debtor and the
UST were eventually able to resolve the Motion to Dismiss and
entered into an Agreed Order Granting in Part United States
Trustee's Motion to Convert or Dismiss.  The Agreed Order required
the Debtor to sell both the Homestead and the Property prior to
April 15, 2018.

The Debtor desires to sell all of the Homestead and the Property.
She is asking that she'd be authorized to sell the Homestead and
the Property free and clear of all liens claims and encumbrances.

A list of all parties asserting a lien, claim, interest or
encumbrance in the Homestead and the Property are:

     a. Collin County Tax Assessor/Collector has filed a secured
proof of claim for Ad Valorem Taxes in the amount of $15,831.

     b. Ocwen Loan Servicing, LLC: Ocwen asserts it has a first
lien on the Property and has filed a proof of claim in the amount
of $294,957.

     c. Bayview: Bayview asserts it has a first lien on the
Homestead and has filed a proof of claim in the amount of
$122,407.

     d. Internal Revenue Service: The IRS asserts it has multiple
liens on both the Homestead and the Property.  It has filed a
secured proof of claim in the case for $310,755.

The IRS has also recorded tax liens against the Debtor's former
husband, Gary R. Morris as follows:

  Tax Period  Lien Recorded  Refiling Deadline  Lien Amount
  ----------  -------------  -----------------  ------------
12/31/2001       4/13/2004       3/8/2013          $32,555
12/31/2002        3/2/2010       9/2/2019          $22,615
12/31/2003        3/2/2010       9/2/2019         $174,090
12/31/2004       6/18/2012      1/26/2021           $3,960
12/31/2005       6/18/2012      1/19/2021          $55,109
12/31/2006       6/18/2012      1/19/2021          $55,131
12/31/2007       6/18/2012     12/22/2020          $31,898
12/31/2008       6/18/2012     12/22/2020          $27,747
12/31/2009       6/18/2012       1/5/2021          $36,938
12/31/2010       8/22/2012       8/15/2022          $7,728
                                                  --------
     Total:                                       $415,216

The Collin County Tax Assessor/Collector, Ocwen, Bayview, and the
IRS will be paid the full amount of their claim as on file in the
bankruptcy case at closing.  The IRS consents to the sale of the
Homestead and the Property free and clear of all liens claims and
interests.

The Office of the United States Trustee will be allowed a
carve‐out of $4,875 for its fees to be paid in full upon the
closing.  The IRS has specifically agreed to this carve‐out.  The
counsel for the Debtor will be allowed a carve‐out of $10,000 for
its legal fees to be paid in full at closing, which sum will be
held in trust pending a final fee application.  To the extent the
counsel's allowed fees are less than the sum of the current amount
held in trust, plus the additional $10,000 referenced, that
difference will be tendered to the IRS.  The IRS has specifically
agreed to this carve‐out.

After payment of all closing costs and the following liens: (a)
Collin County Tax Assessor/Collector; (b) Ocwen; and (c) Bayview,
the IRS will first apply the remaining sales proceeds towards
satisfaction of the Debtor's tax obligations due and owing to the
IRS.  Thereafter, the IRS will allow the above referenced
carve‐outs.  The remainder will then be applied to the tax
obligations of Gary R. Morris.

The Debtor asks authority to sell the Homestead and the Property to
the Buyer free and clear of all liens, claims and encumbrances for
a purchase price of $850,000.  The Debtor and the Buyer entered
into the One to Four Family Residential Contract (Resale).  There
is no real estate broker involved in this transaction.

The salient terms of the Contract are:

     a. Deposit: $8,500

     b. Purchase Price: $850,000

     c. No contingencies.

     d. The Buyer accepts the Homestead and the Property in "as is"
condition, and free and clear of judgments, liens, claims and
interests.

     e. No commission.

     f. Contingent upon Court approval.

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

    http://bankrupt.com/misc/Carrie_Morris_34_Sales.pdf

The proposed sale of the Homestead and the Property will maximize
the proceeds to be received by the Bankruptcy estate.

Time is of the essence to effectuate the proposed sale.  The Debtor
asks the Court to waive the 14‐day stay of order set forth in
Bankruptcy Rule 6004(h) and orders that the final relief requested
in the Motion may be immediately available upon the entry of an
order approving the sale of the Homestead and the Property to a
final purchaser.

The Purchaser:

         Paul E. Davis
         Telephone: (214) 538-1430
         E-mail: sales@mrollvers.com

Carrie Ann Morris sought Chapter 11 protection (Bankr. E.D. Tex.
Case No. 17-41879) on Aug. 31, 2017.  The Debtor tapped Robert T.
DeMarco, Esq., at DeMarco-Mitchell, PLLC, as counsel.


CATCH 22 LINY: Court OK's Plan Outline; May 7 Plan Hearing
----------------------------------------------------------
Judge Robert E. Grossman of the U.S. Bankruptcy Court for the
Eastern District of New York approved Catch 22 LINY Corp.'s
modified disclosure statement describing its modified plan of
reorganization dated March 28, 2018.

Any objections to the confirmation of the Plan must be in writing
and must be filed by May 1, 2018 at 4:00 p.m.

All ballots voting in favor of or against the Plan are to be
submitted on or before May 1, 2018 at 4:00 p.m.

A hearing to consider acceptance or rejection of the Plan,
confirmation of the Plan, and any objections as may be made to
confirmation of the Plan will be held on May 7, 2018 at 1:30 p.m.
in the United States Bankruptcy Court, Long Island Federal
Courthouse, 290 Federal Plaza, Room 860, Central Islip, New York.

                   About Catch 22 LINY Corp.

Catch 22 LINY Corp. is a corporation incorporated under the laws of
the State of New York with a restaurant business located at 1 Main
Street and 99 Ocean Avenue, East Rockaway, New York.

An involuntary petition (Bankr. E.D.N.Y. Case No. 16-75160) was
filed against Catch 22 LINY Corp., dba Reel, under Chapter 11 of
the Bankruptcy Code on Nov. 5, 2016.  The petition was filed by
Anthony Chiodi, Willys Fish Corporation and Westbury Fish Co.,
Inc.

By Answer dated November 29, 2016, the Debtor consented to the
entry of an order for relief under Chapter 11 and on Dec. 2, the
Court entered an Order for Relief.

The case is assigned to Judge Robert E. Grossman.

The Debtor is represented by Robert J. Spence, Esq., at Spence Law
Office, P.C.  The Debtor hired E. Knice, CPA, P.C., as accountant.

The petitioners are represented by Joseph M. Mattone, Esq., at
Mattone, Mattone, Mattone, LLP.

An Official Committee of Unsecured Creditors has not been appointed
by the Office of the United States Trustee and a trustee or
examiner has not been appointed in this case.

The Debtor withdrew its designation/election as a "small business
debtor" on May 31, 2017.


CEC ENTERTAINMENT: Bank Debt Trades at 10.62% Off
-------------------------------------------------
Participations in a syndicated loan under which CEC Entertainment
Inc. is a borrower traded in the secondary market at 89.38
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents a decrease of 1.02 percentage points from the
previous week. CEC Entertainment pays 325 basis points above LIBOR
to borrow under the $760 million facility. The bank loan matures on
February 14, 2021. Moody's rates the loan 'B2' and Standard &
Poor's gave a 'B-' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, April 20.


CENTENE CORP: Moody's Hikes Sr. Debt Rating to Ba1, Outlook Stable
------------------------------------------------------------------
Moody's Investors Service has upgraded Centene Corporation's
(Centene: NYSE: CNC) senior debt rating to Ba1 from Ba2 in
recognition of its continued strong profitability and vastly
improved business profile, as a result of the successful
integration of its 2016 Health Net acquisition along with organic
growth and diversification. The insurance financial strength (IFS)
ratings of Centene's operating subsidiaries, have all been upgraded
to Baa1 from Baa2. The outlook on Centene remains stable.

RATINGS RATIONALE

Moody's upgrades of Centene's senior debt and IFS ratings, reflect
the continued solid profitability and significantly improved
business profile, in part from the successful integration by 2017
of the Health Net acquisition, which closed in March 2016. Prior to
Health Net, Centene had less than 5 million medical members and was
almost exclusively in Medicaid. Health Net added approximately 6
million members and exposure to TRICARE (commercial non-risk),
Medicare, correctional and other services. It also added to
Centene's geographic diversification, including California, and the
company is now in 30 states, up from 23 states in 2015. As of
December 31, 2017, Centene had 11.7 million medical members and had
diversified from 95% Medicaid and Medicare in 2015 to 59%.

The upgrade also reflects Centene's success on the Affordable Care
Act exchanges. Centene is the largest player on the exchanges and
has been consistently profitable. In September 2017, Centene
announced that it was acquiring Fidelis Care New York for $3.75
billion, the largest Medicaid health plan in New York State. When
the acquisition closes (expected by July 1, 2018), Centene will add
another 1.6 million members along with expanding its geographic
footprint. Moody's believes the integration risk of Fidelis is
modest relative to past acquisitions.

The financial profile has been stable and roughly in line with
Moody's upgrade triggers. Centene's risk-based capital ratio on a
company action level (CAL) was 185% as of year-end 2017 and above
the upgrade trigger of 180%. Moody's adjusted debt-to-capital is
forecasted to improve to approximately 40.5%, which is close to
Moody's upgrade trigger of 40% when the acquisition of Fidelis is
completed due to the expected $2.3 billion of equity issuance along
with $1.6 billion in debt.

Overall, the strong business profile and profitability is offset by
the relatively high leverage, the significant debt maturities in
2021 and 2022, the weak cash flow coverage of interest expense
compared to more highly rated peers and, despite vastly improved
diversification, its continued concentration in Medicaid, which
could be adversely impacted through changes in law or government
policy. The company's greater reliance on full risk business
relative to its larger peers leaves Centene more vulnerable to
unexpected increases in medical trend. Lastly, there are elevated
business risks related to its acquisition strategy.

RATINGS DRIVERS

Factors that could lead to an upgrade include the following:
Moody's adjusted financial leverage maintained at 40% or below as
well as better laddered maturities; cash flow coverage above 3.0x,
risk-based capital ratio maintained above 200% of CAL; a further
reduction in the Medicaid concentration along with reduced reliance
on full risk membership.

Factors that could lead to a downgrade include the following:
risk-based capital level falls to 175% of CAL or below; EBITDA
margins fall consistently below 3.5%; membership declines of over
10% the next two-to-three years; and if financial leverage is
sustained above 40%.

The following ratings were all upgraded:

Centene Corporation -- senior unsecured debt rating to Ba1 from
Ba2; corporate family rating to Ba1 from Ba2; senior unsecured
shelf debt rating to (P)Ba1 from (P)Ba2; subordinated debt shelf
rating to (P)Ba2 from (P)Ba3; preferred stock (cumulative and
non-cumulative) shelf rating to (P)Ba3 from (P)B1.

Coordinated Care Corp. Indiana, Inc. -- insurance financial
strength rating to Baa1 from Baa2;

Health Net of California, Inc. -- insurance financial strength
rating to Baa1 from Baa2;

MHS Health Wisconsin -- insurance financial strength rating to Baa1
from Baa2;

Peach State Health Plan, Inc. -- insurance financial strength
rating to Baa1 from Baa2;

Superior HealthPlan, Inc. -- insurance financial strength rating to
Baa1 from Baa2;

Bankers Reserve Life Insurance Company of Wisconsin -- insurance
financial strength rating to Baa1 from Baa2.

Outlook Actions:

Issuer:
Centene Corporation
Coordinated Care Corp. Indiana, Inc.
Health Net of California, Inc.
MHS Health Wisconsin
Peach State Health Plan, Inc.
Superior HealthPlan, Inc
Bankers Reserve Life Insurance Company of Wisconsin

  Outlook, Remains Stable

Centene Corporation is headquartered in St. Louis, Missouri. In
2017, it posted revenues of $48.4 billion and had 11.7 million
medical members, including 6 million that were acquired in the
Health Net acquisition. The company operates in 30 states and 2
international markets.


CENTERPOINT ENERGY: Fitch Affirms BB+ on Jr. Sub. Debentures
------------------------------------------------------------
Fitch Ratings has affirmed CenterPoint Energy Inc.'s (CNP)
Long-Term Issuer Default Rating (IDR) at 'BBB'. The Rating Outlook
has been revised to Stable from Positive. These actions follow
CNP's announcement to acquire Vectren Corporation for approximately
$6 billion in cash. The ratings for CenterPoint Energy Houston
Electric (CEHE; A-/Stable) and CenterPoint Energy Resources Corp.
(CERC; BBB/Positive) are unaffected at this time.

CNP plans to fund the merger with $2.5 billion of equity and $3.5
billion in debt. Vectren's low risk regulated gas and electric
operations (80% of net income in 2017) in Indiana and Ohio will
enhance CNP's diversification and business risk profile. However,
the meaningful increase in leverage, relatively complex corporate
structure and exposure to Vectren's power generation and
non-utility operations, limit any upward migration of CNP's ratings
at this time.

Before the merger can close, it requires approval from the Federal
Communications Commission, the Federal Energy Regulatory Commission
(FERC), Vectren's shareholders and approval under the
Hart-Scott-Rodino Antitrust Improvements Act. Fitch understands
that change of control filings are not required by the Indiana
Utility Regulatory Commission (IURC) and Public Utilities
Commission of Ohio (PUCO). The transaction is expected to close in
the first quarter of 2019.

KEY RATING DRIVERS

Improving Risk Profile: The acquisition will modestly increase
CNP's exposure to regulated utility operations and improve
geographic diversification. Pro forma CNP's operating income in
2019, including equity earnings from investment in Enable Midstream
Partners (Enable; BBB-/Stable), are estimated to be comprised of
approximately 70% regulated utilities, compared to 65% without
Vectren. Gas utilities will represent 31% of the pro forma
operating income, up from 24%. Fitch views this trend favourably as
gas utilities enjoy more supportive regulation, robust rate-base
growth through politically uncontroversial gas infrastructure
modernization programs and have less exposure to environmental
control mandates.

Credit Metrics Impaired by Merger Financing: Fitch estimates that
CNP's FFO adjusted leverage will average 5.5x in the next two years
with 2019 metrics to be particularly weak due to one-time merger
and integration related expenses. Fitch proportionately
consolidates Enable's debt and cash flow in calculating this ratio.
If Enable is not consolidated, and if including Enable's
distribution in the operating cash flow, the FFO adjusted leverage
will be an average of 5.2x in the two years. Fitch believes that
these metrics position CNP at the 'BBB' rating level.

Supportive Regulation: Indiana is Vectren's primary service
territory with approximately 77% of the rate base at the end of
2017, followed by 15% in Ohio and 8% under FERC and shared assets.
Fitch views Indiana as one of the most supportive regulatory
jurisdictions in the country, allowing utilities to consistently
earn near or exceed their allowed ROEs. Vectren's earned ROEs
exceeded 12% from 2015 to 2017, compared with allowed ROEs ranging
from 10.15% to 10.6%. Indiana utilities have full or partial
decoupling or weather normalization, and the Ohio gas utility has a
straight fixed variable rate structure for residential customers.
All utilities have gas and fuel and cost recovery and adjustment
clause, and infrastructure recovery programs. Indiana also allows
recovery for environmental or federal mandates. Other mechanisms
include trackers for bad debt expenses, demand side management and
filing of integrated resource plans.

In the next 10 years, Vectren will invest approximately $3.8
billion in the gas utilities and $2.2 billion in the electric
utility, supporting rate base growth of 7% CAGR for gas and 5% for
electric. Seventy-five percent of this capex can be recovered
through mechanisms and deferrals. Supportive regulation and robust
infrastructure programs more than offset the tepid customer growth
in Indiana and Ohio. Vectren utilitites' long-term customer growth
is projected to be between 0.5% to 1%, versus CEHE and CERC's 1% to
2%.

Vectren's Financial Profile: Vectren's financial profile is strong,
rooted in a conservative capital structure and low leverage.
Vectren and Vectren Utility Holdings Inc. (VUHI)'s FFO adjusted
leverage was in the mid-3x and low 3x, respectively, in the last
two years. These credit metrics, combined with the supportive
regulatory framework in Indiana and Ohio, could position them
strongly in the 'A' rating category. However, Fitch expects these
credit metrics to weaken primarily due to increasing capex, and
impact from the tax reform. The company will increase capex
spending by nearly 40% in year 2021 and 2022 at the utilities
primarily for the construction of the new natural gas combined
cycle plant. Vectren's rating assignment and its subsidiaries will
be subject to review of the final capital structure, updated credit
metrics and clarity of the regulatory treatment of the tax reform
benefit.

Unregulated Operations: Unregulated operations will represent
approximately 29% of the combined operating income in 2019,
compared with 35% currently at CNP. This includes Enable's equity
income contribution, which will decline modestly to 20% in 2018
from 23% in 2017. The decline will likely continue as CNP executes
its plan to sell the common units in the open market, a credit
positive. Fitch estimates that Vectren's non-utility businesses
represent approximately 4% of the total operating income in 2019.
They are expected to grow within the new entity but will remain
manageable. Similar to CNP's existing non-utility operations, they
are complementary to the core utility business. Vectren's
non-utility segment includes infrastructure services and energy
services. Infrastructure services provide underground pipeline
construction and repair services. Energy services provide renewable
project development and energy efficiency management.

Exposure to Generation: Vectren's electric utility owns and
operates 1.248 GW of power generation including 1 GW coal, 245 MW
gas, and 3 MW of landfill gas electric. Though exposure to power
generation is credit negative, CNP is expected to continue
Vectren's current plan to retire or exit 70 MW of natural gas
generation in the next two years and 730 MW of coal generation in
2023 and 2024. Additionally, Vectren plans to construct a 700 MW
natural gas combined cycle plant by 2024 and add 50 MW of solar
generation. Indiana allows pre-approval and recovery of
environmental mandates with a return. In early 2015, IURC approved
Vectren's request for capital investment to comply with the mercury
and air toxic standards for its coal plants and address certain
issues at the A.B. Brown station. In February 2018, Vectren filed a
request to begin recovery for the projects. An order is expected in
early 2019.

Complex Corporate Structure: Assuming no changes in the existing
corporate structure at Vectren, the merger will add more complexity
in CNP's existing structure. VUHI currently funds the short-term
and long-term financing needs of the regulated utilities, which
also have their own debt prior to the formation of VUHI. VUHI's
obligations are severally and jointly guaranteed by the utilities.
Vectren Corporation guarantees the debt obligations at Vectren
Capital Corp., which funds the non-utility business. Additionally,
the transaction will increase CNP's parent-level debt as a
percentage of total debt, reversing the positive and declining
trend over the last few years.

DERIVATION SUMMARY

Fitch expects CNP to be well positioned relative to its peers.
CNP's pro forma FFO-adjusted leverage is estimated to be in the
mid-5x in the next two years, weaker than Sempra Energy's
(BBB+/Stable) high 4x and OGE Energy's (A-/Stable) 3.8x, but in
line with NiSource Inc's 5.5x (BBB/Stable Outlook). CNP's business
model is more volatile than NiSource's fully regulated business
model, due to its investment in the Enable and other non-utility
businesses. Similar to Sempra Energy, approximately 70% of CNP's
operating income is from regulated utilities. However CNP's
utilities are more geographically diversified and are more
insulated from distributed generation and aggressive renewable
standards than Sempra's California utilities. CNP and OGE Energy
are both exposed to the commodity sensitive midstream business
(Enable). CNP's utility operations are diversified and enjoy
supportive regulations; whereas OGE's utility, Oklahoma Gas and
Electric, is concentrated in Oklahoma and has experienced negative
regulatory treatment in recent years.

KEY ASSUMPTIONS

Fitch's key assumptions within its rating case for the issuers
include:

-- CNP will issue $2.5 billion common equity and $3.5 billion
    debt;
-- Merger will close in the first quarter of 2019;
-- No change in assumptions for the capital investment in each
    company's regulated and unregulated business segments per
    recent disclosures;
-- Certain amount of sale of Enable's common units is assumed
    from 2019 to 2021.

RATING SENSITIVITIES

Future Developments That May, Individually or Collectively, Lead to
Positive Rating Action:

-- An upgrade is unlikely in the next two years due to the Outlook
revision to Stable from Positive because of the merger.
Nevertheless, if the FFO adjusted leverage is below 5x on a
sustained basis, assuming no change in the business risk profile,
CNP could be upgraded.

Future Developments That May, Individually or Collectively, Lead to
Negative Rating Action

-- CNP and Vectren's utilities' regulatory environment becomes
unfavorable to the point that they are unable to receive timely and
reasonable recovery in rates;

-- Enable requires a meaningful amount of equity support;

-- The inability to execute the planned sale of Enable units due
to poor market conditions;

-- Inability to issue the sizeable common equity to finance the
merger, resulting in material increase in leverage;

-- FFO adjusted leverage exceeds 6x on a sustained basis.

FULL LIST OF RATING ACTIONS

Fitch has affirmed following ratings with a Stable Outlook:

CenterPoint Energy, Inc.:

-- Long-Term IDR at 'BBB';
-- Senior unsecured notes and pollution control revenue bonds at
    'BBB';
-- Junior Subordinated Debenture (ZENS) at 'BB+';
-- Short-term IDR/Commercial paper at 'F2'.

Fitch has upgraded the following rating as these debt instruments
are secured by general mortgage bonds of CenterPoint Energy Houston
Electric:

CenterPoint Energy, Inc.:

-- Secured pollution control revenue bonds to 'A+' from 'A'.


CLAIRE'S STORES: Taps Grant Thornton as Auditor
-----------------------------------------------
Claire's Stores, Inc., seeks approval from the U.S. Bankruptcy
Court for the District of Delaware to hire Grant Thornton, LLP as
its auditor.

The firm will audit the consolidated balance sheet of Claire's
Stores and its subsidiaries as of Feb. 3, 2018; provide interim
review of their consolidated balance sheet for the interim period
ended April, July and October of 2018; and communicate to their
audit committee significant deficiencies and material weaknesses in
internal control.

The engagement agreement between the Debtors and Grant Thornton
provide for this fee arrangement: an estimated fee of $1.302
million, which has been paid through the petition date; and (ii) a
fee of $70,000 per quarter for the review of the subsequent year's
interim financial information.

Gustavo Hernandez, a partner at Grant Thornton, disclosed in a
court filing that his firm is a "disinterested person" as defined
in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Gustavo G. Hernandez
     Grant Thornton, LLP
     757 Third Avenue, 9th Floor
     New York, NY 10017
     Tel: +1 212-599-0100
     Email: Gus.Hernandez@us.gt.com

                       About Claire's Stores

Claire's Stores, Inc. -- http://www.clairestores.com/-- is a
specialty retailer of jewelry, accessories, and beauty products for
young women, teens, "tweens," and kids.  Through the Claire's
brand, the Claire's Group has a presence in 45 nations worldwide,
through a total combination of over 7,500 Company-owned stores,
concessions locations, and franchised stores.  Headquartered in
Hoffman Estates, Illinois, the Company began as a wig retailer by
the name of "Fashion Tress Industries" founded by Rowland Schaefer
in 1961.  In 1973, Fashion Tress Industries acquired the
Chicago-based Claire's Boutiques, a 25-store jewelry chain that
catered to women and teenage girls.  Following that acquisition,
Fashion Tress Industries changed its name to "Claire's Stores,
Inc." and shifted its focus to a full line of fashion jewelry and
accessories.

In 2007, the Company was taken private and acquired by investment
funds affiliated with, and co-investment vehicles managed by,
Apollo Management VI, L.P. Claire's Group employs approximately
17,000 people globally. Claire's Stores, Inc., and 7 affiliates
sought Chapter 11 protection (Bankr. D. Del. Case No. 18-10584) on
March 19, 2018, after reaching terms of a balance sheet
restructuring with their first lien lenders and sponsor Apollo
Global Management, LLC.  

As of Oct. 28, 2017, Claire's Stores reported $1.98 billion in
total assets against $2.53 billion in total liabilities.

The Hon. Brendan Linehan Shannon is the case judge.

The Debtors tapped Weil, Gotshal & Manges LLP as their bankruptcy
counsel; Richards, Layton & Finger, P.A. as local counsel; FTI
Consulting as restructuring advisor; Lazard Freres & Co. LLC as
investment banker; Hilco Real Estate, LLC as real estate advisor;
and Prime Clerk as claims agent and administrative advisor.

Andrew R. Vara, Acting U.S. Trustee for Region 3, on March 27,
2018, appointed seven creditors to serve on the official committee
of unsecured creditors in the Chapter 11 case of Claire's Stores
Inc. and its affiliates.


CLINICAL PET: Bankruptcy Court Terminates Use of Cash Collateral
----------------------------------------------------------------
In the bankruptcy case captioned IN RE: CLINICAL PET OF OCALA, LLC,
Chapter 11, Debtor, Case No. 3:16-bk-4646-JAF (Bankr. M.D. Fla.),
secured creditor 1st Manatee Bank filed a motion to convert the
chapter 11 case to chapter 7, an emergency motion to terminate
Debtor's use of cash collateral, and emergency motion for relief
from automatic stay. Debtor Clinical Pet of Ocala, LLC also filed a
motion to extend time to make adequate protection payments.

Upon the evidence and argument presented, Bankruptcy Judge Jerry A.
Funk grants Manatee Bank’s motion to terminate the Debtor’s use
of cash collateral and the motion for relief from automatic stay.
The Court, however, denies the motion to convert. The Court also
denies the Debtor's motion for an extension of time to bring the
adequate protection payments current.

The Court previously granted the Debtor authority to use the
collateral securing Manatee Bank's loans. The chief question
presented is whether that authority should be terminated. Section
363(c)(2) of the Bankruptcy Code provides that the court shall
prohibit or condition use of cash collateral as is necessary to
provide adequate protection for the creditor's interest in the
collateral.

In the case of In re Sharon Steel Corp., the bankruptcy court
determined that the debtor (a steel production company) should not
be allowed to use cash collateral due to the debtor's "unduly
optimistic" business plan for its use of the collateral. The
collateral at issue was essentially the same collateral at issue in
the instant case--i.e., all of the assets of the business. The
creditors in Sharon Steel conceded that they were oversecured but
denied that this equity cushion constituted adequate protection for
the creditors' collateral. The equity cushion was the only
protection offered by the debtor.

The debtor presented a business plan to resume steel production,
reduce operational costs, and increase revenue. The court
determined the equity cushion was not sufficient adequate
protection because the business plan was "unduly optimistic." The
court stated that the debtor "fail[ed] to see the barriers" to its
success and that,
"[w]ithout new capital to permit this [d]ebtor to make needed
capital [improvement] expenditures to make it competitive and to
provide working [operational] capital, the Debtor will again be
unable to sustain operations within a short time." Apparently, no
new debt facility was available at that time. Broadly speaking,
Sharon Steel bears a strong resemblance to the instant case.

Here, the Court concludes that it is appropriate to terminate the
Debtor's use of cash collateral in light of its failure to make
multiple adequate protection payments, its unauthorized use of cash
collateral, and the continued diminution in value of Manatee Bank's
collateral. The evidence does not show that Manatee Bank's
collateral can be adequately protected going forward, nor is there
any credible evidence that the Debtor will be able to bring its
adequate protection payments current. The Court also lifts the
automatic stay to allow Manatee Bank to pursue in rem actions
against the collateral.

The Court denies Manatee Bank's motion to convert the case. This
denial is without prejudice to re-raising the issue of conversion.
The Court concludes that administration by a Chapter 7 trustee for
the purpose of avoiding transfers of cash collateral, for the
benefit of one creditor, is not efficient nor in the interests of
all creditors. The Court also denies the Debtor's motion for an
extension of time to bring the adequate protection payments
current.

A full-text copy of the Court's Findings of Fact and Conclusions of
Law dated April 10, 2017 is available at https://bit.ly/2K6yw8e
from Leagle.com.

Clinical Pet of Ocala, LLC, Debtor, represented by Robert W. Elrod,
Jr.

United States Trustee - JAX 11, U.S. Trustee, represented by Miriam
G. Suarez -- Miriam.G.Suarez@usdoj.gov -- Office of the United
States Trustee.

                 About Clinical Pet of Ocala

Clinical Pet of Ocala, LLC, filed a Chapter 11 petition (Bankr.
M.D. Fla. Case No. 16-04646), on Dec. 22, 2016.  The petition was
signed by Ali S. Karim, president.  The Debtor is represented by
Robert Altman, Esq., at Robert Altman, P.A.  At the time of filing,
the Debtor estimated both assets and liabilities at $1 million to
$10 million each.


COBALT INT'L: Chapter 11 Reorganization Plan Effective
------------------------------------------------------
on April 5, 2018, Judge Marvin Isgur of the United States
Bankruptcy Court for the Southern District of
Texas entered the Order (I) Confirming the Fourth Amended Joint
Chapter 11 Plan of Cobalt International Energy, Inc. and Its Debtor
Affiliates and (II) Approving the Sale Transaction confirming the
Plan.
The Effective Date of the Plan occurred on April 10, 2018.

Judge Isgur approved the Plan after the Debtors reached a
settlement to resolve objections lodged by unsecured creditors.
After a multiday confirmation hearing, U.S. Bankruptcy Judge Marvin
Isgur allowed the troubled exploration and production company to
move ahead with its orderly liquidation plan that had drawn
opposition from junior bondholders and unsecured creditors, Law360
reported.

The First Lien Notes Claims will be allowed in the amount of
$500,000,000, plus (i) the applicable premium in the amount of
$49,187,703, plus (ii) accrued and unpaid interests in the amount
of $1,940,972, plus (iii) postpetition interest at the default
rate, plus (iv) all other amounts owing under the First Lien
Indenture, less (v) $3,500,000.

            Unsecureds to Get $5MM from Derivative Suit Defendants

Cobalt International Energy, Inc., et al., filed with the U.S.
Bankruptcy Court for the Southern District of Texas a fourth
amended joint chapter 11 plan of reorganization to provide
additional language on the GUC settlement reserve.

Under the Plan, on the Effective Date, the Debtors will deposit the
Subsidiary GUC Settlement Reserve Amount in the Subsidiary GUC
Settlement Reserve for the benefit of holders of Allowed Subsidiary
General Unsecured Claims in accordance with Article III of the
Plan. For the avoidance of doubt, Second Lien Notes Claims,
Intercompany Claims, and, if Whitton Petroleum Services Limited
opts out of the Subsidiary GUC Settlement Reserve, the Whitton
Claim shall not participate in the Subsidiary GUC Settlement
Reserve; provided that the Second Lien Notes Claims shall maintain
a reversionary interest in the Subsidiary GUC Settlement Reserve
solely to the extent the amount of Allowed Subsidiary General
Unsecured Claims are less than the amount of the Subsidiary GUC
Settlement Reserve.

On the Effective Date (or as soon thereafter as reasonably
practicable), the Derivative Action Defendants will pay the Cobalt
GUC Settlement Amount in the full amount of $5,000,000 for the
benefit of holders of Allowed Cobalt General Unsecured Claims that
are not Second Lien Notes Deficiency Claims.

To the extent Whitton opts out of the Subsidiary GUC Settlement
Reserve, nothing in the Plan or the Confirmation Order shall
prevent Whitton from objecting to the allowance of any Intercompany
Claim or seeking to recharacterize or equitably subordinate any
such claims and all objections are hereby preserved.

The Unsecured Notes Indenture Trustee will assert, and the Debtors
and the Second Lien Ad Hoc Group will support allowance of a Claim
for substantial contribution for the reasonable and documented
unpaid fees and out- of-pocket expenses in an amount not to exceed
$600,000.

A redlined version of the Fourth Amended Disclosure Statement is
available at:

        http://bankrupt.com/misc/txsb18-36709-769.pdf

A full-text copy of the Fourth Plan Supplement is available at:

        http://bankrupt.com/misc/txsb17-36709-803.pdf

               About Cobalt International

Cobalt International Energy -- http://www.cobaltintl.com/-- is an
independent exploration and production company active in the
deepwater U.S. Gulf of Mexico and offshore West Africa.  Cobalt was
formed in 2005 and is headquartered in Houston, Texas.

Unable to sell assets out-of-court, Cobalt International Energy,
Inc., and five of its subsidiaries filed voluntary petitions for
relief under Chapter 11 of the Bankruptcy Code (Bankr. S.D. Tex.
Lead Case No. 17-36709) on Dec. 14, 2017.  In the petitions signed
by CFO David D. Powell, the Debtors reported total assets of $1.69
billion and total debt of $3.16 billion as of Sept. 30, 2017.

The Debtors tapped Zack A. Clement PLLC as local bankruptcy
counsel; Kirkland & Ellis LLP and Kirkland & Ellis International
LLP as general bankruptcy counsel; Houlihan Lokey Capital, Inc., as
financial advisor and investment banker; Ernst & Young LLP as
auditor; and Kurtzman Carson Consultants LLC as claims and noticing
agent.  Baker Botts LLP and Susman Godfrey LLP serve as special
litigation counsel.

An official committee of unsecured creditors was appointed in the
Debtors' cases.  Pachulski Stang Ziehl & Jones LLP serves lead
counsel to the Committee; Snow Spence Green LLP as local counsel;
and Conway MacKenzie, Inc., as financial advisor.

Weil, Gotshal & Manges LLP is representing the Ad Hoc First Lien
Group.  Akin Gump Strauss Hauer & Feld LLP is counsel to the Ad Hoc
Group of Second Lien Noteholders.  Milbank, Tweed, Hadley & McCloy
LLP, and Cole Schotz, P.C., serve as counsel to the Ad Hoc
Committee of Unsecured Noteholders.

                          *     *     *

The Debtors won Court approval of a settlement with The Angolan
National Concessionaire Sociedade Nacional de Combustiveis de
Angola - Empresa Publica ("Sonangol") to resolve their disputes and
to transfer Cobalt's 40% stakes in Blocks 20 and 21 offshore in
Angola to Angola's state oil company Sonangol in exchange for a
$500 million payment to the U.S. oil firm.  

On March 6, 2018, the Debtors conducted an auction that raised
$577.9 million for their Gulf of Mexico assets:

                                                   ($ millions)
                                                     Purchase
     Buyer                            Asset            Price
     -----                            -----          --------
Total E&P USA, Inc./
Statoil Gulf of Mexico LLC   North Platte prospect     $339.0
Total E&P USA                 Anchor assets            $181.0
W&T Offshore, Inc.            Heidelberg prospect       $31.1
Navitas Petroleum US, LLC     Shenandoah prospect        $1.8


COMMERCIAL BARGE: Moody's Cuts CFR to Caa1 & Sec. Rating to Caa2
----------------------------------------------------------------
Moody's Investors Service downgraded the ratings of Commercial
Barge Line Company, ("CBLC"), including the senior secured to Caa2
from Caa1, the Corporate Family Rating ("CFR") to Caa1 from B3, and
Probability of Default Rating to Caa1-PD from B3-PD. The ratings
outlook is negative.

RATINGS RATIONALE

The rating downgrades reflect CBLC's elevated financial risk as a
result of a high debt burden and prolonged weakness in its liquid
and dry cargo markets that have led to lower than expected
operating performance. Moody's estimates adjusted debt-to-EBITDA
leverage to exceed 9x, well in excess of Moody's expectations and
very high for the company's operating profile. Positive demand
indicators in the end markets and efficiency gains should support
some improvement in operating cash flow and modestly strengthen
credit metrics, including leverage falling towards 8x by early
2019. However, a meaningful recovery seems unlikely in the near
term amid freight rate pressures that will continue to weigh on
earnings from persistent supply-demand imbalances.

The Caa1 CFR reflects Moody's expectation of high financial
leverage and constrained credit metrics at CBLC for some time.
Elevated leverage limits its flexibility to withstand shocks from
end market weakness or competitive pressures. The rating considers
the company's position as one of the largest operators in the
domestic dry cargo and liquid barge transportation markets. It also
recognizes the leaner structure from ongoing productivity and cost
reduction initiatives undertaken in recent years, the full benefits
of which also depend on an improvement in business conditions.

Moody's anticipates the liquidity profile will be weak through
2019. About break-even free cash flow and cash generally less than
$5 million are insufficient relative to the required term loan
amortization of approximately $58 million annually. Therefore,
Moody's expects the company to continue to rely on its $640 million
ABL revolver (over 50% currently drawn), particularly for debt
service payments. There is availability under the facility,
although there is a fixed charge coverage covenant that springs
when availability falls below $64 million. Absent proceeds of asset
sales applied to the reduction of revolver borrowings, the cushion
relative to the covenant threshold is likely to be diminished and
Moody's does not believe the company would be able to meet the
covenant test at this time for that last $64 million of
availability. Moody's recognizes that the company has historically
employed this cash management strategy given its limited internal
sources of cash flow.

The negative outlook reflects Moody's expectation of a low
likelihood of a near term material recovery in the pricing
environment, balanced against expectations that the company will
continue managing costs in line with demand conditions to achieve
positive, albeit modest, free cash flow generation, which would
alleviate liquidity pressure.

The Caa2 senior secured bank facility rating reflects Moody's
expectation of recovery in the liability structure and the relative
position of the secured bank debt, which ranks behind an
asset-based lending revolving credit facility in priority of
claim.

The ratings could be downgraded if demand for the company's
transportation services remains subdued and should there be a lack
of progress with reducing debt-to-EBITDA towards 8x or expectations
of deteriorating liquidity, including sustained negative free cash
flow generation. Debt-funded acquisitions or shareholder returns
would also pressure the ratings.

The ratings could be upgraded with expectation of sustained
improvement in business conditions and realization of operational
initiatives, resulting in a stronger liquidity profile including
positive free cash flow generation, or debt-to-EBITDA to be
sustained below 6x, Funds From Operations ("FFO") + Interest to
Interest above 2x or FFO-to-debt above 7.5%.

Downgrades:

Issuer: Commercial Barge Line Company

Corporate Family Rating, to Caa1 from B3;

Probability of Default rating, to Caa1-PD from B3-PD;

Senior secured bank facility, to Caa2 (LGD4) from Caa1 (LGD4).

The ratings outlook is negative

The principal methodology used in these ratings was Shipping
Industry published in December 2017.

Commercial Barge Line Company (CBLC) is one of the largest
integrated marine transportation and services companies in the
United States, providing barge transportation services and
construction of barges, towboats and other vessels. The company is
owned by affiliates of Platinum Equity, LLC. CBLC acquired AEP
Resources, Inc. and its subsidiary AEP River Operations LLC from
American Electric Power Company, Inc. in November 2015. This entity
is a fully-integrated river transportation and services company,
focusing on the movement of bulk and liquid products. Revenues were
$1.05 billion as of the last twelve months ended September 30,
2017.


CORAL SPRINGS CHRISTIAN: Chapter 727 Claims Bar Date Set for Aug 7
------------------------------------------------------------------
Coral Springs Christian Academy executed on April 4, 2018, an
Assignment for the Benefit of Creditors, whereby it assigned all of
its right, title and interest in and to all of its assets to Philip
Von Kahle, as Assignee, pursuant to Section 727, Florida Statutes.

Pursuant to Florida Statute Section 727.105, no proceeding maybe
commenced against the Assignee except as provided in Chapter 727
and except in the case of a consensual lienholder enforcing its
rights in collateral, there shall be no levy, execution,
attachment, or the like in respect of any judgment against assets
of the estate in the possession, custody or control of the
Assignee.

To receive a dividend, if one is available in this proceeding,
interested parties must file on or before August 7, 2018, a proof
of claim with the Assignee:

     Philip J. Von Kahle
     Michael Moecker & Associates, Inc.
     1883 Marina Mile Blvd., Suite 106
     Fort Lauderdale, FL 33315

The case is, In Re: CORAL SPRINGS CHRISTIAN ACADEMY, INC.,
Assignor, to: PHILIP VON KAHLE, Assignee, the case is Circuit Court
of the 17th Judicial Circuit in and for Broward County, Florida,
Case No. 2018-CA-008187.

Coral Springs Christian Academy has its principal place of business
at 2251 Riverside Drive, Coral Springs, FL 33065.


COTTON PATCH: Taps Mesch Clark as Legal Counsel
-----------------------------------------------
Cotton Patch and Salcot Planting Co. received approval from the
U.S. Bankruptcy Court for the District of Arizona to hire Mesch
Clark Rothschild as their legal counsel.

The firm will advise the Debtors regarding their duties under the
Bankruptcy Code; assist in the preparation of a plan of
reorganization; and provide other legal services related to their
Chapter 11 cases.

Isaac Rothschild, Esq., a partner at Mesch Clark and the attorney
who will be handling the cases, charges an hourly fee of $395.

The hourly rates for other attorneys of the firm range from $275 to
$575.  Paraprofessionals charge between $110 and $215 per hour.

Mesch Clark received an initial pre-bankruptcy retainer in the sum
of $95,000.   

Mr. Rothschild disclosed in a court filing that his firm does not
hold or represent any interests adverse to the Debtors' estates.

The firm can be reached through:

     Isaac D. Rothschild, Esq.
     David J. Hindman, Esq.
     Mesch, Clark Rothschild
     259 North Meyer Avenue
     Tucson, AZ 85701
     Phone: (520) 624-8886
     Fax: (520) 798-1037
     E-mail: irothschild@mcrazlaw.com
     E-mail: dhindman@mcrazlaw.com

                   About Cotton Patch and Salcot
                           Planting Co.

Cotton Patch and Salcot Planting Co. farm approximately 1,100 acres
in Pinal County, Arizona, consisting of six separate leaseholds.
Cotton Patch, is the lessee of two Arizona State Land Department
agricultural leases.  Cy W. Salmons, Aaron M. Salmons, Charles Wm.
Salmons, and Christine A. Salmons own all of the equity of Salcot
Planting and they are the only members of the general partnership.
Both companies have no employees and they now primarily grow
cotton.

The Debtors sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Ariz. Case Nos. 18-04037 and 18-04038) on April 17,
2018.  In the petitions signed by Cy W. Salmons, general partner,
the Debtors each had estimated assets of $1 million to $10 million
and liabilities of $1 million to $10 million.  

Judge Brenda Moody Whinery presides over the cases.


COVENTRY BUILDING: Fitch Affirms BB+ on Add'l Tier 1 Securities
---------------------------------------------------------------
Fitch Ratings has affirmed Coventry Building Society's (CBS) Long-
and Short-Term Issuer Default Ratings (IDRs) at 'A'/'F1' and
Viability Rating (VR) at 'a'. The Outlook on the Long-Term IDR is
Stable.

The rating actions are part of Fitch's periodic review of the UK
Building Societies.

KEY RATING DRIVERS

IDRs, VR, DCR AND SENIOR DEBT RATINGS

The IDRs, DCR, VR and senior debt ratings reflect the society's
conservative risk appetite, driven by its focus on low-risk, low
loan-to-value (LTV) prime residential and buy-to-let (BTL) mortgage
loans. They also reflect the society's limited franchise and
concentration of its business on the UK housing market.

CBS's strategy is focussed on achieving stable and consistent
profitability through a high growth, low-margin, low-cost and
ultimately low impairment charges business model. The society's low
risk appetite is reflected in a relatively low average indexed LTV
of about 54%, and has resulted in consistently strong asset quality
through the economic cycle. CBS has more significant exposure to
BTL lending than building society peers (38% of end-2017 gross
loans), although only a negligible share is in the above 80% LTV
band and the book has been performing well.

"We do not believe the society's small portfolio of legacy
commercial and specialist residential loans is a material risk to
asset quality. Reserve coverage of impaired loans is low by sector
standards, but we believe this is offset by the low average LTV of
its loan book. Consequently, write-offs have been minimal to date,"
Fitch said.

In line with its peers, CBS's profitability has been declining as a
result of competitive pressures in the mortgage market and its
heavy reliance on net interest income from relatively low-yielding
residential mortgages. This ongoing trend, coupled with a likely
rise in funding costs, following the closure of the Term Funding
Scheme (TFS), is likely to result in a decline in the society's net
interest margin. In light of this trend, the society's continuing
ability to control costs, such as through a limited branch network
and efficiency gains from its digitization investments, will remain
a key sensitivity for our view of the society's earnings strength.

CBS's capitalization is sound because of the low-risk nature of its
loan book and sound internal capital generation. The society
reported a common equity Tier one (CET1) ratio of 34.9% at
end-2017, calculated using an internal ratings-based approach.
"Assuming that CBS's leverage ratio becomes the binding capital
constraint, and based on the society's end-2017 balance sheet, CBS
will need to issue around GBP750 million in Minimum Requirement for
own funds and Eligible Liabilities (MREL) eligible debt in the next
years, but we expect this to be manageable for the society. CBS's
CET1 ratio benefits from the low risk weights of its loan book, but
sound capitalization is also demonstrated by the society's 4.1%
regulatory leverage ratio at end-2017 (or 4.6% under the UK
leverage framework)," Fitch said.

Liquidity is strong. Liquidity buffers consist of cash at the Bank
of England and UK government bonds. CBS also benefits from access
to contingent liquidity from the Bank of England. The society is
mainly deposit-funded, but it also has good access to wholesale
funding, with covered bonds, senior unsecured and subordinated debt
outstanding. The society had also drawn down GBP4.25 billion in TFS
funding at end-February 2018, although this money is mainly used
for liquidity management and not for loan issuance.

CBS's Long-Term IDR is not rated above its VR despite significant
layers of subordinated debt, mostly in the form of AT1 instruments.
This is because in Fitch's opinion, the Long-Term IDR would not
achieve a higher level than the current 'A' if CBS's junior debt
buffer was in the form of Fitch Core Capital (FCC) rather than
debt. This is primarily because of the society's business model
that is concentrated on UK mortgage lending.

The DCR is at the same level as the Long-Term IDR because under UK
legislation, derivative counterparties have no preferential status
over other senior obligations in a resolution scenario.

SUPPORT RATING (SR) AND SUPPORT RATING FLOOR (SRF)

CBS's SR and SRF reflect Fitch's view that senior creditors cannot
rely on extraordinary support from the UK authorities in the event
the society becomes non-viable given UK legislation and regulations
that provide a framework that is likely to require senior creditors
to participate in losses after a failure and because of the
society's low systemic importance.

SUBORDINATED DEBT AND OTHER HYBRID SECURITIES

CBS's AT1 securities are rated five notches below its VR: two
notches for loss severity to reflect the conversion into core
capital deferred shares (CCDS) on breach of a 7% CRD IV CET1 ratio,
and three notches for non-performance risk, reflecting the
instruments' fully discretionary interest payments.

RATING SENSITIVITIES

IDRs, VR, DCR AND SENIOR DEBT
CBS's IDRs, VR and senior debt ratings are sensitive to structural
deterioration in profitability, through tighter margins given
strong competitive pressure on the asset side, as well as potential
increases to funding costs from MREL issuance and the maturity of
TFS funding. Rating pressure could also arise from higher loan
impairment charges and weaker asset quality. Heightened impairments
could be caused by an increase in the society's risk appetite or a
material weakening of the operating environment in the UK if the
economic environment deteriorates substantially following the UK's
decision to leave the EU.

The society's ratings could also come under pressure if higher
regulatory capital requirements, which could include a potential
capital floor on BTL risk-weighting based on the revised
standardised approach, become a challenge for its low-risk business
model. A weakening of the prospects for BTL lending could also put
CBS's ratings under pressure given its exposure to this segment.

An upgrade of the VR is unlikely because Fitch views the society's
business model, which is concentrated on the UK residential
mortgage lending and the savings market, as less diversified than
that of its more highly rated UK peers.

The DCR is sensitive to changes in CBS's Long-Term IDRs.

SR AND SRF
Fitch does not expect any changes to the SR and the SRF given the
low systemic importance of the building society as well as the
legislation in place that is likely to require senior creditors to
participate in losses for resolving CBS.

SUBORDINATED DEBT AND OTHER HYBRID SECURITIES
The AT1 rating is primarily sensitive to changes in the VR from
which it is notched. The rating is also sensitive to a change in
its notching, which could arise if Fitch changes its assessment of
the probability of its non-performance relative to the risk
captured in the VR. The rating is also sensitive to a change in
Fitch's assessment of the instrument's loss severity, which could
reflect a change in the expected treatment of liability classes
during a resolution.

The rating actions are as follows:

Long-Term IDR: affirmed at 'A'; Outlook Stable
Short-Term IDR: affirmed at 'F1'
Viability Rating: affirmed at 'a'
Support Rating: affirmed at '5'
Support Rating Floor: affirmed at 'No Floor'
Derivative Counterparty Rating: affirmed at 'A(dcr)'
Senior unsecured EMTN programme and notes: affirmed at 'A'/'F1'
Additional Tier 1 securities: affirmed at 'BB+'


CRAZY MOUNTAIN BREWING: Evicted from Colo. Lease for Unpaid Rent
----------------------------------------------------------------
Fitch Ratings has upgraded two classes and affirmed eight classes
of JP Morgan Chase Commercial Mortgage Securities Corporation
(JPMC) commercial mortgage pass-through certificates, series
2002-CIBC4.

KEY RATING DRIVERS

Increasing Credit Enhancement; Stable Performance: The upgrades
reflect the increasing credit enhancement (CE) relative to the
remaining pool balance as a result of amortization. The transaction
has paid down approximately $2.3 million since Fitch's last rating
action in April 2017. Based on the current amortization schedule of
the performing loans, class C is expected to pay in full over the
next three months.

The pool has remained relatively unchanged since Fitch's prior
rating action in April 2017; one loan remains in special servcing
(13% of the pool), with no additional transfers or liquidations
since the prior review. The remaining non-specially serviced assets
are either defeased or fully amortizing performing loans with low
loan to values (LTVs). Interest shortfalls are currently effecting
classes D though NR.

Concentrated Pool: Only eight of the original 121 loans remain. Due
to the concentrated nature of the pool, Fitch performed a
sensitivity analysis that grouped the remaining loans based on loan
features, performance and collateral quality then ranked them by
the perceived likelihood of repayment. This includes defeased loans
(16%), fully amortizing loans with low LTVs but posing some binary
risks (55%), loans with declining performance (16%), and a
specially serviced loan (13%). The ratings reflect this sensitivity
analysis.

Defeasance: Three loans (16% of the pool) have fully defeased.
Class C is fully covered by the defeasance, and class D is 15%
covered by defeased collateral.

Fitch Loans of Concern; REO Asset: Two loans (29% of the pool) have
been identified as Fitch Loans of Concern (FLOC), including one
loan (13%) in special servicing.

The non-specially serviced FLOC is the 555 Post Street loan (16% of
the pool), which is secured by a 61,608 square foot (sf) office
building in San Francisco, CA. The loan has been flagged due to
declining in occupancy and low debt service coverage ratio (DSCR),
although the property benefits from its strong location and low
LTV. Per the December 2017 rent roll, occupancy has declined to 76%
from 100% since 2015, due to third-quarter (3Q) 2017 tenant
vacancies. Occupancy is expected to further decline in 2018 from
the departure of one tenant (24% of the net rentable area (NRA))
whose lease has had short-term extensions, most recently to June
2018. The remaining tenant, Post Street Renaissance (53% NRA), is
currently on a long-term lease through 2059. Then tenant has been
at the property since 1990, but per the terms of the lease rental
payment had only begun in October 2017. DSCR has been below 1.15x
since 2010, most recently reporting at 1.13x as of 3Q17, 1.15x at
year end (YE) 2016, and 0.77x at YE2015. Per servicer updates, the
borrower is actively marketing the vacated space for new tenants.
The fully amortizing loan has remained current since issuance and
is scheduled to mature in November 2021.

The specially serviced asset, Northstar Center Building Two (13% of
the pool) is a 19,545sf mixed use property in Edwards, CO. Built in
1998, the property consists of 3,588sf of Retail, 4,913sf of Bank
space, 10,394sf of Brewery and a 650sf apartment. The property had
experienced cash flow issues in 2011 due to declining base rents
and occupancy declines. The loan had transferred to special
servicing in February 2012 for maturity default. After unsuccessful
attempts by the borrower to refinance or sell the property, a
receiver was assigned in April 2013 and the asset became REO in
July 2013. Per the December 2017 rent roll, the property is 87%
leased, but the servicer has reported the largest tenant, Crazy
Mountain Brewing Company (54%), was recently evicted for failure to
pay rent. Per servicer updates, the REO strategy is to stabilize
occupancy with new and existing lease negotiations; the asset is
not currently on the market.

Maturity Schedule: The remaining non-specially serviced loans have
final maturity dates in 2020 (3.1%), 2021 (16%), and 2022 (67.8%).

RATING SENSITIVITIES

The rating Outlook for Class C is Stable due to high CE and
defeasance; the class is expected to pay in full over the next
three months based on the current amortization schedule of the
performing loans. The Positive Outlook on class D reflects the
possibility of future upgrades as class CE increases from continued
amortization and decreasing leverage of the performing loans,
and/or additional defeasance. While downgrades are not expected,
they are possible should an asset-level or economic event cause a
decline in pool performance.

Fitch upgrades the following classes and revises Outlooks as
indicated:

-- $620,573 class C to 'AAAsf' from 'Asf'; Outlook Stable;
-- $10 million class D to 'BBsf' from 'Bsf'; Outlook to Positive
    from Stable.

Fitch affirms the following classes:

-- $2.3 million class E at 'Dsf'; RE 60%;
-- $0 million class F at 'Dsf'; RE 0%;
-- $0 million class G at 'Dsf'; RE 0%;
-- $0 million class H at 'Dsf'; RE 0%;
-- $0 million class J at 'Dsf'; RE 0%;
-- $0 million class K at 'Dsf'; RE 0%;
-- $0 million class L at 'Dsf'; RE 0%;
-- $0 million class M at 'Dsf'; RE 0%.

The class A-1, A-2, A-3, B and the interest-only class X-2
certificates have paid in full. Fitch does not rate the class NR
certificates. Fitch previously withdrew the rating on the
interest-only class X-1 certificates.


CROSBY US: Moody's Hikes CFR to Caa1 & Alters Outlook to Stable
---------------------------------------------------------------
Moody's Investors Service upgraded the Corporate Family Rating
("CFR") and Probability of Default Rating of Crosby US Acquisition
Corp. to Caa1 from Caa2 and to Caa1-PD from Caa2-PD, respectively.
Concurrently, Moody's upgraded the rating on the senior secured
second lien debt to Caa3 from Ca and affirmed the rating on the
senior secured first lien credit facilities at Caa1. The ratings
outlook was changed to positive from stable.

The CFR upgrade is driven by the sustained improvement in operating
performance that Moody's expects will continue over the next year,
based on positive order trends and favorable fundamentals in a
majority of the company's end markets. Good order trends in the
industrial manufacturing and construction end markets, including
for heavy duty cranes, and a rising rig count that is boosting
orders in Crosby's land-based oil and gas markets are driving
improving operating performance. Debt-to-EBITDA, while elevated,
should improve to the high 7x range (after Moody's standard
adjustments) with expected moderate earnings growth in 2018 and
debt repayment. Free cash flow also should turn positive, supported
by the realization of greater manufacturing efficiencies following
the completion of facility upgrades in late 2017.

Moody's took the following rating actions on Crosby US Acquisition
Corp.:

Upgrades:

Corporate Family Rating, to Caa1 from Caa2;

Probability of Default Rating, to Caa1-PD from Caa2-PD;

Senior secured second lien term loan due 2021, to Caa3 (LGD6)
from Ca (LGD6).

Affirmations:

Senior secured first lien revolver due 2018, at Caa1 (LGD3);

Senior secured first lien revolver due 2020, at Caa1 (LGD3);

Senior secured first lien term loan due 2020, at Caa1 (LDG3).

The ratings outlook is positive.

RATINGS RATIONALE

The Caa1 CFR reflects Crosby's elevated leverage profile and
exposure to cyclical and capital-intensive end markets. It also
recognizes the company's strong brand recognition for highly
engineered lifting and rig equipment, its global footprint and good
diversification by product, customer and end market. Moody's
expects the company to sustain healthy EBITA margins that approach
20%, benefiting from at least mid-single digit revenue growth on
the backdrop of stronger backlog orders, growth in industrial
production and efficiency gains. Rising steel prices including an
adverse effect from tariffs on market pricing are nevertheless a
risk that will limit margin gains. Moody's believes event risk is
high with the potential for debt funded acquisitions or shareholder
distributions, given private equity ownership. The good liquidity
profile for the next 12 months, based on expectations of free cash
flow of at least $30 million, cash balances of at least $60 million
and an undrawn revolving credit facility, lends support to the
rating.

The positive ratings outlook is based on Moody's expectations that
a continued improvement in end markets and favorable order trends
will reduce leverage, along with debt repayment, and increase free
cash flow. Performance improvement would provide Crosby greater
flexibility to address its 2020 and 2021 credit facility
maturities.

Downward ratings pressure could develop with deteriorating
liquidity, including an inability to proactively address the 2020
and 2021 credit facility maturities at a manageable financing cost,
expectation of negative free cash flow, or a reliance on revolver
borrowings for working capital or other needs. A lack of sustained
improvement in revenues or earnings could also pressure the
ratings. A more aggressive financial policy would also exert
downwards rating pressure.

The ratings could be upgraded with expectations of debt-to-EBITDA
sustained below 6.25x and positive free cash flow along with a
sustained improvement in the company's end markets. Crosby would
also need to maintain a good liquidity profile and address or be in
a strong position to refinance its 2020 and 2021 credit facility
maturities.

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

Crosby US Acquisition Corp, a subsidiary of Crosby Worldwide Ltd,
is a manufacturer of highly-engineered lifting and rigging
equipment, as well as customized material handling solutions. The
company is based in Tulsa, Oklahoma and had annual revenues of
approximately $300 million as of the fiscal year ended December 31,
2017. The company is owned by affiliates of Kohlberg Kravis Roberts
& Co. L.P. (KKR).


CUMULUS MEDIA: Bank Debt Trades at 15.50% Off
---------------------------------------------
Participations in a syndicated loan under which Cumulus Media
Partners is a borrower traded in the secondary market at 84.50
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents an increase of 0.84 percentage points from the
previous week. Cumulus Media pays 325 basis points above LIBOR to
borrow under the $2.025 billion facility. The bank loan matures on
December 23, 2020. Moody's withdraw the ratings to the loan and
Standard & Poor's gave no rating to the loan. The loan is one of
the biggest gainers and losers among 247 widely quoted syndicated
loans with five or more bids in secondary trading for the week
ended Friday, April 20.


D-M-B CORPORATION: Taps Berkshire Hathaway as Realtor
-----------------------------------------------------
D-M-B Corporation received approval from the U.S. Bankruptcy Court
for the District of New Jersey to hire Berkshire Hathaway Fox &
Roach as realtor.

The firm will assist the Debtor in the sale of its real property
located in Camden, New Jersey.  Berkshire will be paid a commission
of 6% of the sale price.

Joseph Riggs, Jr., a realtor employed with Berkshire, disclosed in
a court filing that he and his firm are "disinterested" as defined
in section 101(14) of the Bankruptcy Code.

Berkshire can be reached through:

     Joseph A. Riggs, Jr.
     Berkshire Hathaway Fox & Roach Realtors
     41 South Haddon Avenue, Suite D
     Haddonfield, NJ 08033

                       About D-M-B Corp

D-M-B Corporation, a lessor of real estate properties, owns in fee
simple interest a vacant commercial lot of approximately two acres
located at 1701 Federal Street, Camden, New Jersey, valued at
$600,000 (based on broker's opinion).  The company also owns an
improved commercial lot with warehouse of approximately 6,000
square feet located at 2 S. 18th Street, Camden, New Jersey, valued
at $250,000 (based on broker's opinion).

D-M-B Corporation sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.N.J. Case No. 18-15485) on March 20,
2018.

In the petition signed by Michael DiMedio, president, the Debtor
disclosed $1.37 million in assets and $1.28 million in
liabilities.

Judge Andrew B. Altenburg Jr. presides over the case.


DIAGNOSTIC CENTER: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Diagnostic Center for Disease, LLC as of
April 25, according to a court docket.

Diagnostic Center is represented by:

     Timothy W. Gensmer, Esq.
     Timothy W. Gensmer, P.A.
     2831 Ringling Blvd., Suite 202-A
     Sarasota, FL 34237-5348
     Phone: 941.952.9377
     Email: tim@timgensmer.com

              About Diagnostic Center for Disease

Diagnostic Center for Disease, LLC, sought protection under Chapter
11 of the Bankruptcy Code (Bankr. M.D. Fla. Case No. 18-02331) on
March 27, 2018.  In the petition signed by Ronald E. Wheeler,
officer, the Debtor estimated assets of less than $50,000 and
liabilities of less than $50,000.  The Debtor tapped Timothy W.
Gensmer, P.A., as its legal counsel.


DITECH HOLDING: Bank Debt Trades at 5.15% Off
---------------------------------------------
Participations in a syndicated loan under which Ditech Holding
Corporation is a borrower traded in the secondary market at 94.85
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents a decrease of 2.13 percentage points from the
previous week. Ditech Holding pays 600 basis points above LIBOR to
borrow under the $1.5 billion facility. The bank loan matures on
June 30, 2022. Moody's rates the loan 'Caa2' and Standard & Poor's
gave a 'B-' rating to the loan. The loan is one of the biggest
gainers and losers among 247 widely quoted syndicated loans with
five or more bids in secondary trading for the week ended Friday,
April 20.


DOWN HOUSE: To Pay Unsecureds 100% at 4% Per Annum
--------------------------------------------------
Down House Ventures, LLC filed with the U.S. Bankruptcy Court for
the Southern District of Texas a fifth amended disclosure statement
to accompany its plan of reorganization.

Debtor owns and operates Down House, a neighborhood restaurant in
the Heights area of Houston at 1801 Yale.

The purpose of the Debtor's reorganization is to restructure the
payments on its debts and ultimately to pay those debts in full.
The Debtor believes that the restaurant will generate sufficient
income now and in the future to pay its creditors.

Class 9 consists of all unpaid, pre-petition, allowed, unsecured,
non-priority claims against the Debtor. The Debtor will pay 100% of
the allowed claims in Class 9. Upon the Effective Date, the Debtor
will establish a reserve fund. The Reserve Fund will be a separate
bank account denominated as an Operating Reserve Fund.  Amounts
owed to creditors in Class 9 will accrue and be paid interest at 4%
per annum from the Effective Date until paid in full.  Payments
will be applied first to accrued and unpaid interest and then to
principal.

The Reserve Fund will be a fund set up by the Reorganized Debtor
within 60 days of the Effective Date. The Reorganized Debtor will
deposit funds into the Reserve Fund for reserve or emergency uses.
Such uses may include, but are not limited to, emergency needs,
repairs, disaster relief, remodeling, new equipment and furniture,
updating costs, marketing and branding and other uses to improve
the business. The Reorganized Debtor shall deposit into the Reserve
Fund on the 10th day of May, August, November and February during
the term of this plan an amount equal to the average amount in the
operating account9 over $50,000 for the 30 days prior to the date
of deposit.

Starting on the May 1st that is at least three years after the
Effective Date of the Plan, the Debtor will pay an "Annual
Dividend" to the creditors in Class 9. No mandatory Annual Dividend
will be required to be paid in years one and two. The Annual
Dividend will be allocated pro-rata among all of the creditors with
allowed claims in Class 9. The Debtor will pay each creditor its
portion of the Annual Dividend in 12 equal monthly payments
beginning on the June 25th following the Debtor's distribution of
its financial statement and continuing on the 25th of each month
thereafter for 11 months.

The Debtor believes that the proposed plan is feasible. The Debtor
had difficulty paying its ordinary and necessary expenses because
of its large state and federal tax debts. The Debtor believes that
by reorganizing its debts, including the tax debts, to permit
payment over a longer period of time, the Debtor will be able to
continue operating its restaurant at a sufficient level of
profitability to make the payments proposed in this Plan.

The Debtor anticipates the termination of Club Down House, NP as an
ongoing entity since it is no longer needed in the Heights area for
the sale of alcoholic beverages.

The Third Amended Disclosure Statement adjusted the claim of Harris
County from $10,187.17 to $11,285.97 to conform to the amended
proof of claim filed by Harris County on March 7, 2018, and the IRS
priority payments to approximately 48 months and pays interest to
the unsecured creditors starting in year 4.

A full-text copy of the Fifth Amended Disclosure Statement is
available at:

     http://bankrupt.com/misc/txsb17-32089-114.pdf

A full-text copy of the Fourth Amended Disclosure Statement is
available at:

     http://bankrupt.com/misc/txsb17-32089-109.pdf

A full-text copy of the Third Amended Disclosure Statement is
available at:

     http://bankrupt.com/misc/txsb17-32089-102.pdf

                 About Down House Ventures

Down House Ventures, LLC, based in Houston, Texas, filed a Chapter
11 petition (Bankr. S.D. Tex. Case No. 17-32089) on April 4, 2017.
The Debtor owns and operates Down House, a neighborhood restaurant
in the Heights area of Houston at 1801 Yale.  In its petition, the
Debtor estimated $1 million to $10 million in both assets and
liabilities.  The petition was signed by Chris Cusack, president.

The Hon. Jeff Bohm presides over the case. Reese W. Baker, Esq., at
Baker & Associates, LLP, serves as bankruptcy counsel.  The Debtor
hired Debbie Filipovitch of Amorcil Business Group, LLC as its
bookkeeper.


DUBLIN MANAGEMENT: Committee Taps Trenk DiPasquale as Counsel
-------------------------------------------------------------
The official committee of unsecured creditors of Dublin Management
Associates of NJ, Inc. seeks approval from the U.S. Bankruptcy
Court for the District of New Jersey to hire Trenk, DiPasquale,
Della Fera & Sodono, P.C., as its legal counsel.

The firm will advise the committee regarding its duties under the
Bankruptcy Code; assist in investigating the Debtor's financial
affairs; prosecute claims; and provide other legal services related
to the Debtor's Chapter 11 case.

The firm will charge these hourly rates:

     Partners                     $325 to $625
     Associates                   $225 to $370
     Law Clerks                       $195
     Paralegals/Support Staff     $145 to $210

Andrea Dobin, Esq., a partner at Trenk, disclosed in a court filing
that the firm is "disinterested" as defined in Section 101(14) of
the Bankruptcy Code.

Trenk can be reached through:

     Andrea Dobin, Esq.
     Trenk, DiPasquale, Della Fera & Sodono, P.C.
     427 Riverview Plaza  
     Trenton, NJ 08611
     Phone: 609-695-6070 / 973-323-8667
     Email: adobin@trenklawfirm.com

                      About Dublin Management

Dublin Management Associates of New Jersey, Inc., doing business as
Lynch Industries is in the window and lobby displays and cutouts
business.

Dublin Management Associates sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. D.N.J. Case No. 18-14501) on March 7,
2018.  In the petition signed by Michael Carrozza, president and
CEO, the Debtor disclosed $1 million to $10 million in assets and
$1 million to $10 million in liabilities.  Hon. Christine M.
Gravelle presides over the case.

The Debtor hired Albert A. Ciardi, III, Esq. of Ciardi Ciardi &
Astin, P.C. as bankruptcy counsel.
An official committee of unsecured creditors was appointed in the
Debtor's case.


DYNAMIC CONSTRUCTION: May 17 Plan Confirmation Hearing
------------------------------------------------------
Judge Rebecca B. Connelly of the U.S. Bankruptcy Court for the
Western District of Virginia approved the disclosure statement
explaining Dynamic Construction Inc.’s plan of reorganization.

May 10, 2018 is fixed as the last date for filing written
objections to the confirmation of the Plan, and May 17, at 11:00
A.M., is fixed as the date of hearing of confirmation of the Plan.

                  About Dynamic Construction

Headquartered in Greenville, Virginia, Dynamic Construction
Services, Inc., is a small business Debtor as defined in 11 U.S.C.
Section 101(51D).  It listed its business under the utility system
construction category.  It is a full service utility and wireless
communications contractor serving the mid-Atlantic region for the
last 10 years.

Dynamic Construction filed for Chapter 11 bankruptcy protection
(Bankr. W.D. Va. Case No. 17-50566) on June 2, 2017, estimating its
assets and liabilities at between $1 million and $10 million.  The
petition was signed by Charles Spangler, Jr., president.

Judge Rebecca B. Connelly presides over the case.

Andrew S Goldstein, Esq., at Magee Goldstein Lasky & Sayers, P.C.,
serves as the Debtor's bankruptcy counsel.

Dynamic Construction Services, Inc. filed its proposed Chapter 11
plan and disclosure statement on February 27, 2018.


EDIFICE GROUP: Monroe to be Paid $263 Monthly at 2% Over 2 Years
----------------------------------------------------------------
Edifice Group, Inc., filed with the U.S. Bankruptcy Court for the
Northern District of Georgia a disclosure statement with regard to
its first amended and restated chapter 11 plan dated April 3,
2018.

Class 1C under the amended plan consists of the Allowed Secured
Claim of Monroe Capital Management Advisors, which filed a Proof of
Claim in the amount of $6,198.68. The Allowed Secured Claim of
Monroe will accrue interest at a rate of 2% per annum and will be
amortized over two years with monthly payments beginning on the
Effective Date and continuing on a like day of each month
thereafter in the approximate amount of $263.69 until paid in full.


The previous version of the plan asserted that the Debtor will
object to this claim. This latest filing provides no such
assertion.

A full-text copy of the First Amended Disclosure Statement is
available at:

     http://bankrupt.com/misc/ganb17-59367-109.pdf

                      About Edifice Group

Edifice Group, Inc., was formed in 2005 with a focus on digital
direct marketing.  Its clients include Fortune 500 and 1000
companies in banking, financial services, healthcare, retail,
utilities and real estate.  Edifice Group is composed of two main
branches, Databilities and Edifice Automotive.  In building its
enterprise email delivery platform and database, the Company has
become a Microsoft partner and an Acxiom strategic partner.

Edifice Group filed a Chapter 11 petition (Bankr. N.D. Ga. Case No.
17-59367), on May 30, 2017.  The Debtor is represented by G. Frank
Nason, IV, Esq., at Lamberth, Cifelli, Ellis & Nason, P.A.

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


EMPIRE GENERATING: Moody's Cuts Secured Debt Rating to Caa2
-----------------------------------------------------------
Moody's Investors Service has downgraded to Caa2 from B3 Empire
Generating Co, LLC's senior secured credit facilities consisting of
an outstanding $303 million 7-year senior secured Term Loan B due
March 2021, a $30 million 7-year Term Loan C (used to fund the debt
service reserve account and L/Cs) due March 2021 and a $20 million
5-year Revolving Credit Facility due March 2019. Empire's rating
outlook remains negative.

RATINGS RATIONALE

The rating downgrade to Caa2 from B3 reflects the uncertainty
surrounding the sponsors' plans for dealing with the project's
capital structure which Moody's believes is unsustainable. The
rating action also considers the possibility of a second financial
covenant default covering the last quarter of 2017 or the first
quarter of 2018, amid expectations of continued weak financial
performance in 2018. In that regard, Moody's understands that the
sponsors have engaged a restructuring advisor to explore financial
and strategic alternatives. Given ongoing market conditions,
Moody's anticipates that the project will require more than the two
equity cures permitted under its credit agreement (within any given
rolling twelve month period) this year, necessitating an equity
injection significant enough to cure not only a single quarter's
technical default but large enough to avoid future technical
defaults. Capacity prices so far this year have been half the
prices observed in the same period in the prior year, and although
there was a significant increase in energy prices during the
December 2017 - January 2018 period, Empire was not able to
measurably benefit given a similar proportionate increase in
natural gas prices at the same time. Further, the State of New
York's ongoing plans to increase renewables by 50% by 2030
including the recent announcement concerning the awarding of $1.4
billion in renewable energy projects is credit negative for
Empire's medium term profile as most projects awarded are located
in upstate NY, adding capacity to an overbuilt market and further
placing downward pressure on energy prices.

Although Moody's views the sponsors as long-term investors and
acknowledge the level of historical support as a positive
consideration to the credit profile so far, there is uncertainty
regarding the extent, timing and form of future sponsor support
necessary to handle the current overleveraged capital structure.
Specific tangible efforts demonstrating sponsor support including
providing capital in late 2017 to cure a 3Q 2017 financial covenant
default, improving the gas supply flexibility, hiring an external
energy manager and most significantly, providing for a large term
loan voluntary prepayment of $58 million during 2017 which
eliminated the need to make mandatory principal payments through
the maturity of the loan, reducing default risk for the project.

The negative outlook reflects the likelihood of a second financial
technical default occurring for the fourth quarter 2017 or first
quarter 2018 periods, the related uncertainty surrounding the
extent and form of any future sponsor support necessary to cure the
technical default and to address the project's capital structure on
a sustained basis. The negative outlook also acknowledges the
upcoming need to extend the $20 million working capital facility,
which expires in March 2019, which if not renewed would materially
narrow the project's liquidity. The negative outlook further
incorporates the prolonged delay in the construction of the
Constitution Pipeline which while delayed, causes the project to
endure gas basis risk, a contributor to energy margin compression,
and limits any potential improvement in Empire's competitive
position and financial performance.

FACTORS THAT COULD LEAD TO A DOWNGRADE

The rating could face further downward pressure if no medium term
solution is implemented to address another technical default in the
credit facilities, if the project and creditors move closer to a
debt restructuring, and if the project is unable to extend its
revolving credit facility well before the March 2019 expiry date.

FACTORS THAT COULD LEAD TO AN UPGRADE

In light of the negative rating outlook, the rating is not likely
to move upward over the near-to-medium term. The rating could
stabilize if parties can reach a short term or medium term solution
to satisfying the financial covenant requirement in the credit
facility. The rating could be upgraded if results from capacity
auctions end up being materially higher than what was observed in
the second half of 2017, if the current low commodity price
environment strengthens such that the project is able to generate
excess cash flow, comfortably meets its required financial
covenants, and improve the project's financial metrics and excess
cash flow generation to pay down debt than currently expected.

Empire is the owner of a 635 net megawatt combined cycle, natural
gas-fired power plant in Rensselaer, New York that began commercial
operations in September 2010. In March 2017, TTK Power, LLC (TTK)
purchased the project from ECP, who in 2007, purchased the project
from Besicorp-Empire Development Company. TTK is a consortium owned
50% by Tyr Energy, Inc. (not rated), 25% by Kansai Electric Power
Company, Incorporated (A3 stable), and 25% by Tokyo Gas (Aa3
stable). Tyr Energy is 100% owned by ITOCHU Corporation (A3
stable).

TTK has substantial experience as operators of electric generating
facilities. Tyr Energy alone has 8.6 gigawatts (GWs) of gross
energy capacity in its US portfolio (of which 1.3 GWs are under
development), while Kansai Electric and Tokyo Gas have significant
experience with electric and gas utilities in Japan, as well as
several other countries in Asia, the US and Mexico. Since the
change in ownership, operating and maintenance (O&M) services have
been transferred to NAES, a 100% owned subsidiary of ITOCHU with
significant and proven power plant O&M experience. Asset management
services are provided by Tyr Energy, LLC.

The Empire plant is a highly efficient GE 7FA natural gas-fired
combined cycle (CCGT) facility, and one of the newest CCGT in Rest
of State (ROS) New York with an excellent operational track record.
The facility is located 150 miles north of New York City in
Rensselaer, NY and dispatches into New York Independent System
Operator (NYISO) Zone F.


EMPRESAS BENITEZ: Taps Atty. Homel Justiniano as Legal Counsel
--------------------------------------------------------------
Empresas Benitez Toledo Inc. seeks approval from the U.S.
Bankruptcy Court for the District of Puerto Rico to hire an
attorney in connection with its Chapter 11 case.

The Debtor proposes to employ Homel Mercado Justiniano, Esq., to
give legal advice regarding its duties under the Bankruptcy Code;
prepare a plan of reorganization; examine and prosecute claims;
assist in the liquidation of its assets; and provide other legal
services related to its Chapter 11 case.

Mr. Justiniano charges an hourly fee of $250.  His associates and
paralegals charge $125 per hour and $50 per hour, respectively.  He
received $5,283 from the Debtor as payment for his services.

In a court filing, Mr. Justiniano disclosed that he is a
"disinterested person" as defined in Section 101(14) of the
Bankruptcy Code.

Mr. Justiniano maintains an office at:

     Homel Mercado Justiniano, Esq.
     8 Calle Ramirez Silva #8
     Ensanche Martinez
     Mayaguez, PR 00680
     Tel: (787) 831-2577 / 805-2945
     Fax: (787) 805-7350
     Cell: (787) 364-3188
     Email: hmjlaw2@gmail.com

                  About Empresas Benitez Toledo

Empresas Benitez Toledo Inc. is the fee simple owner of a dairy
farm located in Isabela, Puerto Rico, having an appraised value of
$1.88 million.  The company previously sought bankruptcy protection
on Jan. 14, 2013 (Bankr. D. P.R. Case No. 13-00186).

Empresas Benitez Toledo sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D.P.R. Case No. 18-02094) on April 19,
2018.  In the petition signed by Carlos R. Benitez Lopez,
president, the Debtor disclosed $6.94 million in assets and $8.26
million in liabilities.

Judge Enrique S. Lamoutte Inclan presides over the case.


ENDLESS SALES: Unsecured Creditors to Get 75% Under Plan
--------------------------------------------------------
Endless Sales, Inc. filed with the U.S. Bankruptcy Court for the
District of Colorado its latest Chapter 11 plan of reorganization,
which contains revisions to the provisions governing the treatment
of general unsecured claims.

Under the latest plan, general unsecured creditors holding Class 5
claims are entitled to elect one of two options.  

Class 5 creditors who elect the first option will receive a cash
payment in the amount of 75% of their allowed claims within 60 days
of the effective date of the plan.  Meanwhile, Class 5 creditors
who elect the second option will receive a pro rata distribution of
monthly payments in an amount necessary to pay their claims in full
over three years from the effective date.  Class 5 creditors are
required to make their election at the time of submitting a vote to
accept or reject the company's plan.  If a creditor does not make
an election, such creditor will receive the first option by
default, according to the latest disclosure statement, which
explains the plan.

The First Amended Disclosure Statement provided that based upon the
Debtor's analysis of the claims, it is expected that the total
amount of the allowed unsecured claims will be $342,438.63.  The
total amount of Class 5 Claims receiving distributions under the
First Amended Plan will be $185,438.63. If all Class 5 claimants
elect to receive Option 1, or are deemed to receive Option 1 by
default, the total amount to be distributed to Class 5 Claims
within sixty (60) days of the Effective Date of the First Amended
Plan will be $139,078.97. If all Class 5 claimants receiving
distributions elect to receive Option 2, the total monthly payment
distributed pro rata to Class 5 Claims shall be $5,151.07.

The Second Amended Disclosure Statement provided that based upon
the Debtor's analysis of the claims, it is expected that the total
amount of the allowed unsecured claims will be $310,772.62.  The
total amount of Class 5 Claims receiving distributions under the
Second Amended Plan will be $153,770.62. If all Class 5 claimants
elect to receive Option 1, or are deemed to receive Option 1 by
default, the total amount to be distributed to Class 5 Claims
within sixty (60) days of the Effective Date of the Second Amended
Plan will be $115,327.97. If all Class 5 claimants receiving
distributions elect to receive Option 2, the total monthly payment
distributed pro rata to Class 5 Claims shall be $4,271.41.

A full-text of the second amended disclosure statement is available
for free at:

           http://bankrupt.com/misc/cob17-11037-222.pdf

A full-text copy of the amended disclosure statement is available
for free at:

           http://bankrupt.com/misc/cob17-11037-219.pdf

                       About Endless Sales

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

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

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

The case is assigned to Judge Elizabeth E. Brown.  

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

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


ENERGYSOLUTIONS LLC: Moody's Raises CFR to B2, Outlook Stable
-------------------------------------------------------------
Moody's Investors Service upgraded EnergySolutions, LLC's Corporate
Family Rating (CFR) to B2 from B3, the Probability of Default
Rating to B2-PD from B3-PD and the existing senior secured
first-lien revolving credit facility and term loan ratings to B2
from B3. At the same time, Moody's assigned B2 ratings to the
company's proposed senior secured first-lien revolving credit
facility and proposed senior secured first-lien term loan.
Additionally, Moody's withdrew the SGL-3 Speculative Grade
Liquidity Rating. The rating outlook is stable.

The rating assignments follow the company's plan to refinance its
existing credit facility with an upsized revolving credit facility
($150 million from $125 million) and term loan ($575 million from
approximately $460 million) with the additional term loan proceeds
used to pay a dividend to EnergySolutions' equity sponsor, Energy
Capital Partners (ECP). Moody's expects to withdraw the B2 senior
secured ratings on EnergySolutions' existing revolving credit
facility and term loan upon closing of this proposed transaction.

RATINGS RATIONALE

The upgrade of the CFR to B2 acknowledges EnergySolutions' recent
progress and improving prospects in securing additional
decontamination and decommissioning (D&D) project work to
supplement the steady operational waste management (OWM) revenues
generated largely through life-of-plant contracts with major
utilities. The ramp-up of activity on the San Onofre (CA) D&D
project (SONGS) should translate into increasing EBITDA generation
in 2018 despite the completion of the Zion (IL) and Dairyland (WI)
decommissioning projects later this year. The proposed refinancing
increases pro forma debt-to-EBITDA towards 5.5x which is high for
the B2 rating. However, the meaningful size of the SONGS contract,
anticipated new business awards and acceleration of work from
existing contracted projects over the next couple of years should
adequately support de-levering from this level. The upgrade also
reflects Moody's expectation for EnergySolutions to maintain good
execution and operating momentum as it remains well-positioned to
benefit from a potential near-to-intermediate term increase in
nuclear reactor decommissioning activity in the US. Working capital
outflows related to the final stages of the Zion project will
restrain free cash flow in 2018, but Moody's expects free cash flow
will improve significantly in 2019.

The dividend to ECP, the second sponsor distribution within the
last twelve months, represents a more aggressive ownership stance
than displayed over the past few years. Nonetheless, the
refinancing extends debt maturities that were scheduled for May
2020 and comes at a time EnergySolutions is better positioned
operationally given the completion of the Zion project that posed
high risk to the company because it was responsible for any cost
overruns. The improved maturity profile provides greater
flexibility to execute on the SONGS project and pursue additional
D&D opportunities. Additionally, recent noise in earnings - Zion's
asset retirement obligation accounting, the Magnox lawsuit and
settlement and the WCS lawsuit - should fall off in 2018, allowing
better focus on ongoing core operations.

Moody's took the following rating actions on EnergySolutions, LLC:

Ratings upgraded:

- Corporate Family Rating, to B2 from B3

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

Ratings upgraded and expected to be withdrawn upon closing of this
transaction:

- Senior secured 1st lien revolving credit facility, to B2 (LGD3)

   from B3 (LGD3)

- Senior secured 1st lien term loan, to B2 (LGD3) from B3 (LGD3)

Ratings assigned:

- Senior secured 1st lien revolving credit facility at B2 (LGD3)

- Senior secured 1st lien term loan at B2 (LGD3)

Rating withdrawn:

- The Speculative Grade Liquidity rating at SGL-3

Rating outlook is stable

The B2 CFR reflects EnergySolutions' leading position in the
nuclear waste management industry, unique high-value assets and
technical expertise handling/servicing hazardous waste materials
that position it to benefit from the potential upside of eventual
nuclear plant decommissioning projects. With up to six nuclear
plants expected to go offline within the next couple of years and
with over 20 reactors at-risk over the next 10 years,
EnergySolutions is poised to capture at least some portion of
project work and ultimately, incremental Class A waste volumes.
Offsetting these strengths is an uneven performance, namely weak
cash flow generation, the small scale due to reliance on a
low-volume, specialty waste industry in secular decline and the
susceptibility of D&D projects to experience indefinite delays or
deferrals.

Liquidity will remain adequate with Moody's expectations for the
company to maintain cash of between $20 and $30 million over the
next couple of years and to generate positive free cash flow that
is limited in 2018 and will ramp up in 2019. Free cash flow has
been negative in recent years, but Moody's anticipates the company
will generate $10+ million in 2018 as SONGS activity ramps up. The
proposed revolving credit facility (expiring 2023), upsized by $25
million to accommodate higher anticipated needs for letters of
credit as D&D awards increase over the next couple of years, is
expected to be modestly utilized outside of the letters of credit.
With the proposed term loan maturing in 2025, there are no near
term debt maturities other than term loan amortization payments of
1% ($5.75 million) per year. The revolving facility is subject to
only a springing leverage covenant to be tested if the aggregate
amount of outstanding borrowings net of a certain amount of letters
of credit exceeds a set percentage of the facility. There are no
term loan financial maintenance covenants.

The outlook is stable, reflecting Moody's expectation for a
higher-margin, greater free cash flow business model more strongly
positioned to capitalize on upcoming domestic utility D&D projects.
Moody's expects the improving free cash flow to be used primarily
for term loan repayment, enabling leverage to fall comfortably
below 5x by the end of 2018, and even further in 2019 as potential
D&D projects overlap.

Moody's could upgrade EnergySolutions' ratings if the company
accelerates growth in margins and free cash flow stemming from an
uptick in contract wins on upcoming nuclear plant D&D projects.
Additionally, greater stability and diversity in revenues supported
by multiple D&D projects occurring simultaneously and
debt-to-EBITDA maintained below 4.25x could result in positive
rating pressure. A more conservative financial policy than recently
demonstrated would also be necessary for an upgrade. In contrast,
Moody's could downgrade EnergySolutions' ratings due to the
inability to generate and sustain positive free cash flow ($10+
million) within the next twelve months, a significant disruption or
delay in the SONGS project or failure to capture a meaningful
percentage of upcoming D&D awards. Debt-to-EBITDA over 5x, a
flat-to-weaker EBITDA margin or erosion in the liquidity position
could also create downward pressure on the ratings. Finally, with
headline risk always present, a major accident related to
radioactive material handling could also lead to a downgrade.

EnergySolutions, Inc. provides a broad range of services to the
nuclear power industry including transportation, processing and
disposal of low-level radioactive waste (LLRW) and clean-up and
repair of nuclear sites. With two of the four privately-owned or
operated disposal sites in the US for LLRW, the company handles 90%
of all domestic Class A LLRW disposal volume. The US Government is
the only authorized agent for processing and disposing of
high-level radioactive waste. EnergySolutions was taken private
when it was purchased by funds affiliated with private equity firm
Energy Capital Partners in May 2013. Revenues for the year ended
December 30, 2017 were over $400 million.


ESBY CORP: Taps Ivey McClellan as Special Counsel in Yadin Suit
---------------------------------------------------------------
Esby Corporation seeks approval from the U.S. Bankruptcy Court for
the Middle District of North Carolina to hire Ivey, McClellan,
Gatton & Talcott, LLP, as its special counsel.

The firm will represent the Debtor in a case filed by Yadin Bank,
which is pending before a state court in North Carolina.   

Samantha Brumbaugh, Esq., and Darren McDonough, Esq., partners at
Ivey McClellan and the attorneys who will be providing the
services, will each charge $325 per hour.  Paralegals charge an
hourly fee of $100.

Ms. Brumbaugh and Mr. McDonough disclosed in court filings that
they do not hold any interests adverse to the Debtor or its
estate.

Ivey McClellan can be reached through:

     Samantha Brumbaugh, Esq.
     Darren McDonough, Esq.
     Ivey, McClellan, Gatton & Talcott, LLP
     100 South Elm Street Suite 500
     Greensboro, NC 27401
     Phone: 336-274-4658
     Fax: 336-274-4540

                      About Esby Corporation

Esby Corporation sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D.N.C. Case No. 17-50228) on March 2,
2017.  Its president, B. Clay Lindsay, Jr. signed the petition.  At
the time of the filing, the Debtor estimated $500,000 to $1 million
in assets and $100,000 to $500,000 in liabilities.  Brian P. Hayes,
Esq., at the law firm Ferguson, Hayes, Hawkins & DeMay, PLLC,
serves as the Debtor's bankruptcy counsel.


EXPEDITED EXEMPT: Chapter 727 Claims Bar Date Set for Aug. 7
------------------------------------------------------------
Expedited Exempt, Inc., filed a Petition on April 9, 2018,
commencing an Assignment for the Benefit of Creditors proceedings,
pursuant to Chapter 727, Florida Statutes.

Pursuant to Florida Statutes Section727.105, no proceeding may be
commenced against the Assignee except as provided in Chapter 727
and except in the case of a secured creditor enforcing its rights
and collateral under Chapter 679, there shall be no levy,
execution, attachment, or the like in the respect of any judgment
against assets of the estate, other than real property, in the
possession, custody, or control of the Assignee, Philip J. von
Kahle.

To receive any dividend in this proceeding, interested parties must
file on or before August 7, 2018, a Proof of Claim form with the
Assignee:

     Philip J. Von Kahle
     Michael Moecker & Associates, Inc.
     1883 Marina Mile Blvd., Suite 106
     Fort Lauderdale, FL 33315

The case is, In re: Assignment for the Benefit of Creditors
EXPEDITED EXEMPT, INC., a Florida Corporation,
Assignor, To: PHILIP J. VON KAHLE. Assignee, in the Circuit Court
of the 15th Judicial Circuit in and for Palm Beach County, Florida,
Case No. 50-2018-CA-004236-XXXX-MB.

Expedited Exempt, Inc. has its principal place of business at 811
NE 69th Street, Boca Raton, FL 33487.


FALINASON INC: Taps Broege Neumann as Legal Counsel
---------------------------------------------------
Falinason, Inc., seeks approval from the U.S. Bankruptcy Court for
the District of New Jersey to hire Broege, Neumann, Fischer &
Shaver, LLC as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; negotiate with creditors; assist in the
preparation and implementation of a plan of reorganization; and
provide other legal services related to its Chapter 11 case.

The firm will charge these hourly rates:

         Timothy Neumann     $600
         Peter Broege        $600
         Associates          $275
         Paralegals          $100

Broege has requested an initial retainer in the sum of $5,000, plus
the filing fee of $1,730.

Timothy Neumann, Esq., a member of Broege, disclosed in a court
filing that he and his firm are "disinterested" as defined in
Section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Timothy P. Neumann, Esq.
     Broege, Neumann, Fischer & Shaver, LLC
     25 Abe Voorhees Drive
     Manasquan, NJ 08736
     Phone: (732) 223-8484
     Fax: (732) 223-2416
     Email: tneuman@bnfsbankruptcy.com

                       About Falinason Inc.

Falinason, Inc. is a privately-held company in Hoboken, New Jersey,
involved in the restaurant business.  It is affiliated with Gulls
Property, Inc., which sought bankruptcy protection (Bankr. D.N.J.
Case No. 18-15034) on March 15, 2018.

Falinason sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. D.N.J. Case No. 18-18006) on April 22, 2018.

In the petition signed by Nirav Patel, authorized representative,
the Debtor estimated assets of less than $1 million and liabilities
of $1 million to $10 million.  

Judge John K. Sherwood presides over the case.


FLINT GROUP: $31MM Bank Debt Trades at 4.58% Off
------------------------------------------------
Participations in a syndicated loan under which Flint Group SA is a
borrower traded in the secondary market at 95.42
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents an increase of 2.05 percentage points from the
previous week. Flint Group pays 300 basis points above LIBOR to
borrow under the $31 million facility. The bank loan matures on
September 7, 2021. Moody's rates the loan 'B2' and Standard &
Poor's gave no rating to the loan. The loan is one of the biggest
gainers and losers among 247 widely quoted syndicated loans with
five or more bids in secondary trading for the week ended Friday,
April 20.


FLINT GROUP: $794MM Bank Debt Trades at 4.58% Off
-------------------------------------------------
Participations in a syndicated loan under which Flint Group SA is a
borrower traded in the secondary market at 95.42
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents an increase of 2.05 percentage points from the
previous week. Flint Group pays 300 basis points above LIBOR to
borrow under the $794 million facility. The bank loan matures on
May 19, 2021. Moody's gave no rating to the loan and Standard &
Poor's gave no rating to the loan. The loan is one of the biggest
gainers and losers among 247 widely quoted syndicated loans with
five or more bids in secondary trading for the week ended Friday,
April 20.


FREDERICK ALDERSON: Wants to Use Alderson Cash Collateral
---------------------------------------------------------
Frederick S. Alderson asks the U.S. Bankruptcy Court for the
District of South Carolina to authorize the agreement he reached
with Creditor Colette Alderson concerning the use of cash
collateral.

A hearing on the Motion is set for May 23, 2018 at 10:30 a.m.
Objections, if any, must be filed within 14 days from the date of
Notice.

Colette Alderson is the only creditor known to have a lien upon the
cash collateral, consisting of the rental income generated from 218
N. Shelmore Blvd., Mount Pleasant, South Carolina.  The appraised
value of the property subject to lien is approximately $5,000 per
month.  The lien amount is approximately $500,000.

Counsel for Debtor:

         Kevin Campbell, Esq.
         P.O. Box 684 3955
         Mt. Pleasant, SC 29465
         Telephone: (843) 884-6874
         Facsimile: (843) 884-0997
         E-mail: kcampbell@campbell-law-firm.com

Counsel for the Creditor:

         R. Michael Drose, Esq.
         Faber Place Drive, Ste. 103
         Charleston, SC 29405

The case is In re Frederick S. Alderson (Bankr. D. S.C. Case No.
18-01358).


GAR INTERNATIONAL: Chapter 727 Claims Bar Date Set for July 10
--------------------------------------------------------------
GAR International Corporation filed on March 12, 2018, a petition
commencing an Assignment for the Benefit of Creditors proceeding,
pursuant to Chapter 727, Florida Statutes, to Philip J. Von Kahle
as Assignee.

Pursuant to Fla. Stat. 727.105, no proceeding may be commenced
against the Assignee except as provided in Chapter 727 and except
in the case of a secured creditor enforcing its rights and
collateral under Chapter 679, there shall be no levy, execution,
attachment, or the like in the respect of any judgment against
assets of the estate, other than real property, in the possession,
custody, or control of the Assignee.

To receive any dividend in this proceeding, interested parties must
file on or before Tuesday, July 10, 2018, a proof of claim with the
Assignee:

     Philip J. Von Kahle
     Michael Moecker & Associates, Inc.
     1883 Marina Mile Blvd., Suite 106
     Fort Lauderdale, FL 33315

The case is, In Re: Assignment for the Benefit of Creditors of GAR
INTERNATIONAL CORPORATION, Assignor, To: PHILIP J. VON KAHLE,
Assignee, Case No. CACE-18-005799, in the Circuit Court of the
Seventeenth Judicial Circuit in and for Broward County, Florida,
Division 18.

GAR has its principal place of business located at 15712 SW 41st
Street, #8, Davie, Florida 33331.


GGP INC: Moody's Assigns Ba2 'CFR' & Rates $1.5B Loan 'Ba3'
-----------------------------------------------------------
Moody's Investors Service assigned a corporate family rating of Ba2
to GGP Inc. and a senior secured rating of Ba3 to GGP's proposed
bank credit facility currently being marketed. The rating outlook
is stable.

The following ratings were assigned:

GGP Inc.:

Corporate Family Rating at Ba2

$1.5 billion revolving credit facility due 2022 at Ba3

$1.5 billion term loan A-1 due 2021 at Ba3

$2 billion term loan A-2 due 2023 at Ba3

$2 billion term loan B due 2025 at Ba3

Rating Outlook action

GGP Inc.:

Outlook stable

RATINGS RATIONALE

GGP's Ba2 corporate family rating reflects the REIT's meaningful
scale and high-quality retail asset portfolio that is well
diversified by tenant, asset and geography. Moody's believes that
GGP is well positioned to benefit from its focus on the ownership
of Class A malls as the performance gap between high- and low-
quality malls continues to increase. The REIT's credit profile also
benefits from its strong track record of improving portfolio asset
quality through redevelopment, as well as implicit support from
Brookfield Property Partners (BPY, unrated) and Brookfield Asset
Management Inc. (BAM, rated Baa2 stable) post-transaction. GGP's
high leverage and fully secured debt structure, more than any other
factors, constrain GGP's credit quality. Moody's expects GGP's net
debt/EBITDA to be as high as 10x pro-forma for the transaction. The
rating incorporates Moody's expectation that GGP will reduce its
corporate level debt over time with excess cash flow and proceeds
from asset sales, joint ventures and asset-level refinancing. GGP
intends to continue its secured debt funding strategy post
transaction. As a result of this funding strategy, GGP's
unencumbered pool is negligible, limiting financial flexibility.
Moody's also notes that the REIT faces significant lease maturities
(approximately 24% of total square footage, excluding anchors)
within the next two years.

The stable outlook reflects Moody's expectation that GGP will
demonstrate continued steady growth in operating income supported
by its focus on high quality mall portfolio, maintain a disciplined
financial policy, and reduce its leverage post-transaction.

Positive rating movement would depend on GGP's ability to improve
leverage metrics such that secured debt/gross assets declines to
under 30%, net debt/EBITDA is sustained under 7.5x, and fixed
charge coverage is improved to over 2.5x. Profitable growth, as
measured by solid occupancy and positive core NOI growth, as well
as successful redevelopment and enhancing the productivity of
existing centers (as measured by improving sales per square foot
trends) will also be positive for the ratings.

A downgrade would likely reflect significant disruption to cash
flows as a result of extensive tenant closures resulting in
protracted increased vacancy, or aggressive financial policy that
results in a failure to reduce net debt/EBITDA to under 9.5x by the
end of 2019 and 9x by the end of 2020. Deterioration, rather than
improvement of fixed charge coverage from post transaction level
would also put negative pressure on the rating.

Headquartered in Chicago, Illinois, GGP Inc. (NYSE: GGP) is
currently an independent real estate investment trust (REIT) with a
portfolio comprised mainly of Class A retail properties throughout
the United States. GGP reported gross assets of approximately $26.5
billion as of December 31, 2017.

On March 26, 2018, GGP and Brookfield Property Partners L.P.
(NASDAQ: BPY) signed a merger agreement for BPY to acquire the
remaining 66% outstanding shares of GGP's common stock not already
owned by BPY. The transaction, which is subject to approval by the
Board of Directors and a majority of the non-BPY shareholders of
GGP, is expected to close in Q3 2018. Post transaction, GGP intends
to maintain REIT status and will become a wholly owned subsidiary
of BPY. In turn, BPY is a subsidiary of Brookfield Asset Management
Inc. (BAM) and is BAM's flagship public commercial property entity
and a primary vehicle through which BAM invests in real estate on a
global basis.

The principal methodology used in these ratings was Global Rating
Methodology for REITs and Other Commercial Property Firms published
in July 2010.


GILEX HOLDING: Fitch to Rate New Sr. Secured Notes 'BB(EXP)'
------------------------------------------------------------
Fitch Ratings has assigned a 'BB(EXP)' rating to the upcoming
issuance of senior secured notes (for an amount yet to be
determined) of Gilex Holding S.a r.l. (GH). Fitch has also
withdrawn the expected rating on GH's senior unsecured notes
assigned on March 14, 2018, as its forthcoming debt issuance is no
longer expected to convert to final ratings.

The initial senior unsecured notes were modified by a covenant
package that changes the debt class to senior secured obligations.
The new notes will be senior secured obligations, secured by a
Colombian Law Share Pledge Agreement, in which the issuer will
pledge common stock shares representing 50.01% of all of the
outstanding shares of Banco GNB Sudameris S.A. (GNB) capital stock.
The notes will rank senior in right of payment with all of its
other senior obligations to the extent of the value of the Pledged
Shares. The notes will benefit from a covenant package and a share
pledge agreement without transfer of the possession, granting the
holders a first priority security interest and rights over the
Pledged Shares, such that the pledged shares shall at all times
represent at least 50.01% of the outstanding GNB capital stock.

The net proceeds of these senior notes will be used to repay the
loans outstanding under the $250 million credit agreement and for
general corporate purposes including the funding of potential
investment opportunities. The notes are planned as a 144A and
Regulation S issuance and will pay a fixed interest rate to be set
at the time of issuance. The notes' maturity date will also be set
at the time of issuance, and interest payments will be made
semi-annually until maturity.

The final rating is contingent upon the receipt of final documents
confirming to information already received.

KEY RATING DRIVERS

The expected rating assigned to GH's new issuance is aligned to the
company's Foreign Currency IDR, as despite being senior secured and
unsubordinated obligations, in Fitch's view the amount pledged
would have not have a significant impact on recovery rates. GH's
long-term IDRs are one notch below those of GNB (BB+/Stable),
reflecting GH's expected double leverage at moderate levels (around
1.18x), and that debt servicing on its liabilities is heavily
reliant on dividend upstreaming from its operating subsidiaries.
The lack of consolidated regulatory focus on GH is also factored
in, because the capacity of its operating subsidiaries to upstream
dividends could potentially be constrained under certain
circumstances, considering the highly regulated nature of their
banking operations.

RATING SENSITIVITIES

GH's ratings are sensitive to a change in GNB's ratings, and the
rating of the former will likely move in line with potential rating
changes in the latter. However, a material and consistent increase
in GH's common equity double leverage (above 120%), or
deterioration in its debt servicing ability, could negatively
impact GH's rating and widen the difference relative to GNB's
ratings.

The ratings of the notes are sensitive to any change to GH's
foreign currency IDR.

Fitch has taken the following rating actions on GH:

-- USD senior secured unsubordinated notes assigned 'BB(EXP)';
-- USD senior unsecured unsubordinated notes 'BB(EXP)' rating
    withdrawn.

Fitch currently rates GH as follows:

-- Long-Term Foreign and Local Currency IDRs 'BB', Outlook
    Stable;
-- Short-Term Foreign and Local Currency IDRs 'B'.


GRACE SOLUTIONS: Taps Atty. Stanton Levinson as Bankruptcy Counsel
------------------------------------------------------------------
Grace Solutions, LLC, seeks approval from the U.S. Bankruptcy Court
for the District of Maryland to hire Stanton Levinson, Esq., as
additional bankruptcy counsel.

Mr. Levinson will provide legal services to Grace Solutions and its
owners whose Chapter 11 cases are jointly administered.  These
services include the formulation of a bankruptcy plan and
negotiations with creditors.

Mr. Levinson will seldom appear in person in matters which normally
require the attendance of counsel.  Those matters will, for the
most part, be handled by the Debtor's other legal counsel Richard
Basile, Esq.

The Debtors paid $5,000 as initial retainer to Mr. Levinson who
will charge an hourly fee of $350 for his services.

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

Mr. Levinson maintains an office at:

     Stanton J. Levinson, Esq.
     4800 Hampden Lane, Suite 200
     Bethesda, MD 20814
     Phone 3901-649-3403
     Fax 301-649-9764
     Email: tiger110@earthlink.net

                     About Grace Solutions

Grace Solutions, LLC, listed itself as a single asset real estate
(as defined in 11 U.S.C. Section 101(51B)), whose principal assets
are located at 3333 Frederick Boulevard, Baltimore, Maryland.  

Grace Solutions sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Md. Case No. 18-12428) on Feb. 26, 2018.
Its case is jointly administered with the Chapter 11 cases of
Olaide Daramola (Bankr. D. M.D. Case No. 16-21657), Macro Concept,
LLC (Bankr. D. M.D. Case No. 17-26359), and Gbamgbade and Abimbola
Daramola (Bankr. D. M.D. Case No. 17-26345).   

In the petition signed by Olaide Daramola and Abimbola Daramola,
owners, Grace Solutions estimated assets of $1 million to $10
million and liabilities of less than $500,000.
Judge Nancy V. Alquist presides over the cases.


GREENPARK RESIDENCES: Plan Outline Gets Court's Conditional OK
--------------------------------------------------------------
Judge Catherine Peek McEwen of the U.S. Bankruptcy Court for the
Middle District of Florida issued an order conditionally approving
Greenpark Residences, Inc.'s disclosure statement.

Any written objections to the Disclosure Statement must be filed no
later than seven days prior to the date of the hearing on
confirmation.

The Court will conduct a hearing on confirmation of the Plan on May
10, 2018 at 4:00 p.m. in Tampa, FL - Courtroom 8B, Sam M. Gibbons
United States Courthouse, 801 N. Florida Avenue.

Parties in interest must submit their written ballot accepting or
rejecting the Plan no later than eight days before the date of the
Confirmation Hearing.

Objections to confirmation must be filed and served no later than
seven days before the date of the Confirmation Hearing.

              About Greenpark Residences

GreenPark Residences, Inc., has operated mobile home park in the
City of Tampa, with its corporate headquarters located at 5004 N
19th Street, Tampa, FL 33605.

GreenPark Residences, Inc., filed a Chapter 11 petition (Bankr.
M.D. Fla. Case No. 17-08485) on Oct. 4, 2017, estimating under $1
million in both assets and liabilities, and is represented by
Brandon L. Kolb, Esq.


GREGORY JOHN TE VELDE: Bankruptcy Filing Halts Auction of Cattle
----------------------------------------------------------------
Gregory John te Velde filed for Chapter 11 bankruptcy protection on
April 26, just one day before a scheduled foreclosure auction of
his cattle.

Mr. te Velde does business as GJ te Velde Dairy, Pacific Rim Dairy
and Lost Valley Farm.  He formerly did business as Willow Creek
Diary.

According to an Associated Press report, Mr. te Velde's creditor,
Rabobank, is seeking to foreclose on the dairy's assets, which
serve as collateral for $60 million in defaulted loans.

Tracy Loew, writing for Statesman Journal, reports Oregon officials
had been hoping the auction would put an end to ongoing pollution
problems at Lost Valley Farm. The auction is now on hold
indefinitely.

In his bankruptcy petition, Mr. te Velde said he has 40,000 head of
cattle between his Oregon dairy and two more he operates in Tipton
and Corcoran, California, the Statesman Journal notes.  According
to the Statesman Journal report, creditors include Oregon's Morrow
County, whom Mr. te Velde owes $360,000 in back taxes.

The Statesman Journal recounts that Lost Valley Farm has been
plagued by problems since it opened in April 2017.  The Oregon
Department of Agriculture sued te Velde in February, saying the
dairy was endangering nearby drinking water wells by repeatedly
allowing liquid manure and wastewater to overflow storage lagoons.
In March, the state agreed to a stipulated judgment that allows the
dairy to continue operating in a limited capacity until it can
prove that its wastewater treatment system is fully functional.

Tipton, California-based Gregory John te Velde filed for Chapter 11
bankruptcy (Bankr. E.D. Cal. Case No. 18-11651) on April 26, 2018.
Mr. te Velde does business as GJ te Velde Dairy, Pacific Rim Dairy
and Lost Valley Farm.  He formerly did business as Willow Creek
Diary.

Judge Fredrick E. Clement oversees the bankruptcy case.

Mr. te Velde is represented by:

     Riley C. Walter
     205 E. River Park Circle, Ste. 410
     Fresno, CA 93720
     Tel: 559-435-9800

In his Chapter 11 petition, the Debtor listed both assets and
liabilities between $100 million and $500 million.


GTT COMMUNICATIONS: Fitch Cuts Sr. Secured Debt Rating to BB-/RR2
-----------------------------------------------------------------
Fitch Ratings has downgraded GTT Communications, Inc. and GTT
Communications BV's senior secured issue ratings to 'BB-'/'RR2'
from 'BB'/'RR1'. Fitch has also affirmed the company's Long-term
Issuer Default Ratings (IDR) at 'B' and senior unsecured issue
rating at 'CCC+'/'RR6'. The Rating Outlook is Stable.

The downgrade follows the company's announcement that it will
upsize its senior secured USD and EUR term loans by $575 million in
total, instead of issuing the originally anticipated senior
unsecured notes. The downgrade of the senior secured rating by one
notch reflects Fitch's expectation that the upsizing will result in
reduced recovery prospects during a restructuring scenario.

The proceeds from the senior secured term loans, along with a $425
million equity contribution, will be used to refinance GTT's
existing Term Loan B and fund the $2.4 billion acquisition of
Interoute, which the company announced in late February. A complete
list of rating actions follows at the end of this release. Fitch's
rating actions affect $3.5 billion of debt, including the $200
million revolving credit facility.

KEY RATING DRIVERS

Debt Funded M&A: Fitch expects GTT Communications, Inc. to maintain
pro forma gross leverage between 4.5x and 5.5x over the rating
horizon as the company continues to pursue and execute on multiple
acquisitions annually. These transactions are expected to be
primarily debt funded in order to minimize equity dilution. Fitch
recognizes that acquisitions can provide increased scale in a
capital-intensive industry; however, Fitch is also aware of the
risk of delays in the integration process, and shortfalls in
expected synergies.

Elevated Leverage: Fitch believes management's historical track
record of maintaining net leverage near the upper end of its target
range is a constraint to the rating. Pro forma for the Interoute
and Accelerated Connections transactions (the Transactions), the
company will maintain gross leverage near 7.4x at the end of fiscal
2017, or 5.5x when inclusive of expected synergies. Fitch expects
the company will be below its negative gross leverage sensitivity
of 5.5x within 12 months of the transaction's close as a result of
synergies and continued EBITDA growth. Fitch would only expect
GTT's leverage to decline towards the lower end of management's
target range in a less intensive M&A environment.

Recurring Revenue & Contract Matching: Fitch expects the recurring
nature of GTT's revenue to provide a significant amount of
stability and visibility into future cash generation. Pro forma for
the Transactions, over 90% of the company's revenue will be
contractually recurring with contracts generally ranging between
one to three years. GTT will typically match the contract length of
its last mile leases with the customer's contract length in order
to insulate itself from price fluctuations. Over 80% of the
company's network costs are related to these last mile leases,
providing the company with a significant amount of capacity to
downsize if customers choose not to renew.

Strong Secular Trends: GTT's credit profile benefits from the
ongoing secular trends its industry is experiencing. Enterprises
are continuing to increase their demand for networking bandwidth
due to the rapid adoption of cloud-based applications and an
increasing amount of data usage across locations as a result of
increasing files sizes, voice, video conferencing and real-time
collaboration tools. Cisco estimates that IP-based and cloud
traffic will grow at a 24% and 30% CAGR over the next several
years.

Competitive Position & Limited Scale: Fitch believes GTT's modest
scale provides the company with limited room for operational
headwinds or unexpected industry shifts. Many of the company's
competitors are significantly larger, better capitalized, and have
a stronger market presence. The company's capex-lite business model
places it in an inherently inferior competitive position due to its
dependency on third party providers for fiber connectivity. This
dependency is most visible in the last mile connection, where there
are significantly less providers of connectivity.

Customer Diversification, Supplier Concentration: Fitch expects the
company's credit profile to continue to benefit from broad customer
diversification. Pro forma for the Transactions, GTT's largest
customer accounted for 2% of monthly recurring revenue (MRR) during
December 2017, while its top 20 customers made up 19% of MRR. These
customers are multi-national corporations with significant access
to capital and liquidity. Approximately 59% of GTT's monthly
recurring costs (MRC) were tied to its top 20 suppliers during
December 2017, with the largest supplier making up 11% of total MRC
during that same period. GTT's diverse base of over 2,000 suppliers
partially mitigates risks stemming from the potential for increased
margin pressure related to supplier pricing.

DERIVATION SUMMARY

The ratings reflect the company's highly recurring and diversified
revenue profile, the strong secular trends driving industry demand,
and its profitability on an EBITDA less capex basis. Fitch expects
these factors to provide a significant amount of visibility for and
stability to the company's cash flows over the rating horizon. The
ratings also incorporate Fitch's expectation for an elevated level
of M&A activity over the rating horizon. Forecasted transactions
are expected to be heavily debt-funded in order to minimize equity
dilution and drive equity returns. This acquisitive posture
introduces integration risks to the company's credit profile and
drives Fitch's expectation for leverage to remain at an elevated
level over the rating horizon. Fitch believes these factors
position the company well in the 'B' rating category relative to
similarly rated peers.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Its Rating Case for the Issuer

-- Organic revenue growth in the high single digits at GTT, and
    low single digit revenue growth at Interoute;

-- Acquisition-related spend of approximately $775 million per
    year, with $125 million being spent on smaller deals and $650
    million on larger deals. Small acquisitions are expected to be

    completed at 1.3x revenue and 5.0x EBTIDA (pro forma for cost
    synergies), while larger deals are expected to be completed at

    2.0x revenue and 6.5x EBITDA (pro forma for cost synergies).
    These acquisitions are expected to grow in the low single
    digits through the remainder of the forecast and are expected
    to be 90% debt funded;

-- EBITDA margin expansion towards 31% due to increased scale and

    approximately $105 million of cost synergies related to
    Interoute and Accelerated Connections. EBITDA margin expansion

    is expected to be hampered by smaller acquisitions that are
    expected to be lower margin than the overall company;

-- Acquisition related charges between $25 million and $65
    million per year;

-- Capital intensity expanding towards 8% due to larger
    acquisitions that are expected to be more asset heavy, similar

    to Interoute and Hibernia.

GTT's Recovery Ratings reflect Fitch's expectation that the
enterprise value (EV) for the company, and, hence, the Recovery
Rating for its creditors will be maximized as a going concern
rather than in liquidation. Fitch estimates a distressed enterprise
valuation of $2.6 billion, using a 5.5x multiple and a $479 million
going concern EBITDA. GTT's $479 million going concern EBITDA is
primarily driven by margin pressure from last mile providers,
resulting in a 20% decline from LTM pro forma EBITDA. The 5.5x
multiple is reflective of the company's asset-lite business model,
partially offset by the acquisition of Hibernia and Interoute. The
multiple is also in line with the median for telecom companies
published in Fitch's Telecom, Media and Technology Bankruptcy
Enterprise Values and Creditor Recoveries report. The senior
secured euro tranche term loan is considered pari passu with the
debt located at GTT due to the collateral allocation mechanism that
would come into effect during a bankruptcy.

RATING SENSITIVITIES

Developments That May, Individually or Collectively, Lead to
Positive Rating Action

-- Gross leverage sustained at or below 4.5x;
-- FCF to total adjusted debt sustained in the mid-single digit
    range.

Developments That May, Individually or Collectively, Lead to
Negative Rating Action

-- Gross leverage sustained at or above 5.5x;
-- FCF to total adjusted debt approaching zero;
-- Delays in the integration process, or shortfalls in the
    expected synergies of current or future acquisitions.

LIQUIDITY

Solid Liquidity: Fitch expects GTT's liquidity to remain solid over
the rating horizon. Pro forma for the Transaction, liquidity was
supported by $121 million of cash on hand, $200 million available
under its new revolver, and Fitch's expectation for the company to
generate $42 million of FCF in 2018. The company's financial
flexibility is also enhanced by the lenient one percent
amortization schedule under its new term loan.

FULL LIST OF RATING ACTIONS

GTT Communications, Inc.

-- Long-term IDR affirmed at 'B'; Stable Outlook;

-- Senior Secured Revolving Credit Facility downgraded to
    'BB-'/'RR2' from 'BB'/'RR1';

-- Senior Secured USD Term Loan downgraded to 'BB-'/'RR2' from
    'BB'/'RR1';

-- 7.875% Senior Unsecured Notes affirmed at 'CCC+'/'RR6'.

GTT Communications BV

-- Long-term IDR affirmed at 'B'; Stable Outlook;

-- Senior Secured EUR Term Loan downgraded to 'BB-'/'RR2' from
    'BB'/'RR1'.


GULF FINANCE: Bank Debt Trades at 8.92% Off
-------------------------------------------
Participations in a syndicated loan under which Gulf Finance LLC is
a borrower traded in the secondary market at 91.08
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents a decrease of 0.73 percentage points from the
previous week. Gulf Finance pays 525 basis points above LIBOR to
borrow under the $1.15 billion facility. The bank loan matures on
August 25, 2023. Moody's rates the loan 'B3' and Standard & Poor's
gave a 'B+' rating to the loan. The loan is one of the biggest
gainers and losers among 247 widely quoted syndicated loans with
five or more bids in secondary trading for the week ended Friday,
April 20.


HAGGEN HOLDINGS: Bifferato Named Mediator in Tony's Coffees Case
----------------------------------------------------------------
HH Liquidation, LLC's official committee of unsecured creditors and
Tony's Coffees & Teas, Inc. signed a stipulation, which provides
for the appointment of Ian Connor Bifferato, Esq., at The Bifferato
Firm as mediator in a case (Adv. Proc. No. 17-51149) filed by the
committee against the company.

Tony's Coffees is represented by:

     Elihu E. Allinson, III, Esq.
     Sullivan Hazeltine Allinson LLC
     901 N. Market Street, Suite 1300
     Wilmington, DE 19801
     Telephone: (302) 428-8191
     Facsimile: (302) 428-8195
     Email: zallinson@sha-llc.com

                       About Haggen Holdings

Headquartered in Bellingham, Washington, Haggen was founded in 1933
as a single grocery store.  From 1933 to 2014, Haggen grew into a
30 store family-run grocery chain, with stores located in the
northwestern United States.  From 2011 to 2014, Haggen reduced its
store base to 18, including a stand-alone pharmacy location.

Haggen rapidly expanded in 2014 and 2015, and, as of the Petition
Date, Haggen owned and operated 164 stores through three operating
companies: Haggen, Inc., Haggen Opco North, LLC and Haggen Opco
South, LLC.

Haggen Holdings, LLC, and its affiliates filed Chapter 11
bankruptcy petitions (Bankr. D. Del. Case Nos. 15-11874 to
15-11879) on Sept. 8, 2015, with the intention of reorganizing, or
selling as a going concern, their stores for the benefit of their
creditors. The petitions were signed by Blake Barnett, the chief
financial officer. The Debtors estimated assets of $50 million to
$100 million and estimated liabilities of $10 million to $50
million.

Young, Conaway, Stargatt & Taylor, LLP, is serving as the Debtors'
local counsel.  Stroock & Stroock & Lavan LLP serves as the
Debtors' general counsel.  Alvarez & Marsal North America, LLC,
acts as the Debtors' financial advisor.  Kurtzman Carson
Consultants LLC serves as the Debtors' claims and noticing agent.

T. Patrick Tinker, assistant U.S. Trustee for Region 3, appointed
seven creditors to the official committee of unsecured creditors.
Pachulski Stang Ziehl & Jones LLP serves as counsel to the
Committee.  Giuliano, Miller & Company, LLC, serves as tax advisors
to the Committee.

                        *     *     *

Following the sale of core assets, Haggen Holdings LLC changed its
name to HH Liquidation, LLC.


HAGGEN HOLDINGS: Ian Bifferato Named Mediator in Steve Julius Case
------------------------------------------------------------------
HH Liquidation, LLC's official committee of unsecured creditors and
Steve Julius Construction, Inc. signed a stipulation, which
provides for the appointment of Ian Connor Bifferato, Esq., at The
Bifferato Firm as mediator in a case (Adv. Proc. No. 17-51131)
filed by the committee against the company.

Steve Julius is represented by:

     Matthew P. Austria
     Austria Shrum LLC
     1201 N. Orange Street, Suite 502
     Wilmington, DE 19801
     Telephone: (302) 521-5197
     Facsimile: (302) 543-6386
     Email: maustria@austriashrum.com

         - and -

     Jeffrey B. Bohrer, Esq.
     Law Office of Jeffrey B. Bohrer
     11024 Balboa Boulevard, Suite 200
     Granada Hills, CA 91344
     Telephone: (818) 366-6900
     Fax: (818) 366-8914
     Email: Bohrerlaw@gmail.com

                       About Haggen Holdings

Headquartered in Bellingham, Washington, Haggen was founded in 1933
as a single grocery store.  From 1933 to 2014, Haggen grew into a
30 store family-run grocery chain, with stores located in the
northwestern United States.  From 2011 to 2014, Haggen reduced its
store base to 18, including a stand-alone pharmacy location.

Haggen rapidly expanded in 2014 and 2015, and, as of the Petition
Date, Haggen owned and operated 164 stores through three operating
companies: Haggen, Inc., Haggen Opco North, LLC and Haggen Opco
South, LLC.

Haggen Holdings, LLC, and its affiliates filed Chapter 11
bankruptcy petitions (Bankr. D. Del. Case Nos. 15-11874 to
15-11879) on Sept. 8, 2015, with the intention of reorganizing, or
selling as a going concern, their stores for the benefit of their
creditors. The petitions were signed by Blake Barnett, the chief
financial officer. The Debtors estimated assets of $50 million to
$100 million and estimated liabilities of $10 million to $50
million.

Young, Conaway, Stargatt & Taylor, LLP, is serving as the Debtors'
local counsel.  Stroock & Stroock & Lavan LLP serves as the
Debtors' general counsel.  Alvarez & Marsal North America, LLC,
acts as the Debtors' financial advisor.  Kurtzman Carson
Consultants LLC serves as the Debtors' claims and noticing agent.

T. Patrick Tinker, assistant U.S. Trustee for Region 3, appointed
seven creditors to the official committee of unsecured creditors.
Pachulski Stang Ziehl & Jones LLP serves as counsel to the
Committee.  Giuliano, Miller & Company, LLC, serves as tax advisors
to the Committee.

                        *     *     *

Following the sale of core assets, Haggen Holdings LLC changed its
name to HH Liquidation, LLC.


HAGGEN HOLDINGS: Ian Bifferato Named Mediator in Tri-State Case
---------------------------------------------------------------
HH Liquidation, LLC's official committee of unsecured creditors and
Tri-State General Contractors Inc. signed a stipulation, which
provides for the appointment of Ian Connor Bifferato, Esq., at The
Bifferato Firm as mediator in a case (Adv. Proc. No. 17-51218)
filed by the committee against the company.

Tri-State is represented by:

     Curtis A. Hehn, Esq.
     Law Office of Curtis A. Hehn
     1007 N. Orange Street, 4th Floor
     Wilmington, DE 19801
     Telephone: (302) 294-2591
     Facsimile: (302) 351-7214
     Email: curtishehn@comcast.net

                       About Haggen Holdings

Headquartered in Bellingham, Washington, Haggen was founded in 1933
as a single grocery store.  From 1933 to 2014, Haggen grew into a
30 store family-run grocery chain, with stores located in the
northwestern United States.  From 2011 to 2014, Haggen reduced its
store base to 18, including a stand-alone pharmacy location.

Haggen rapidly expanded in 2014 and 2015, and, as of the Petition
Date, Haggen owned and operated 164 stores through three operating
companies: Haggen, Inc., Haggen Opco North, LLC and Haggen Opco
South, LLC.

Haggen Holdings, LLC, and its affiliates filed Chapter 11
bankruptcy petitions (Bankr. D. Del. Case Nos. 15-11874 to
15-11879) on Sept. 8, 2015, with the intention of reorganizing, or
selling as a going concern, their stores for the benefit of their
creditors. The petitions were signed by Blake Barnett, the chief
financial officer. The Debtors estimated assets of $50 million to
$100 million and estimated liabilities of $10 million to $50
million.

Young, Conaway, Stargatt & Taylor, LLP, is serving as the Debtors'
local counsel.  Stroock & Stroock & Lavan LLP serves as the
Debtors' general counsel.  Alvarez & Marsal North America, LLC,
acts as the Debtors' financial advisor.  Kurtzman Carson
Consultants LLC serves as the Debtors' claims and noticing agent.

T. Patrick Tinker, assistant U.S. Trustee for Region 3, appointed
seven creditors to the official committee of unsecured creditors.
Pachulski Stang Ziehl & Jones LLP serves as counsel to the
Committee.  Giuliano, Miller & Company, LLC, serves as tax advisors
to the Committee.

                        *     *     *

Following the sale of core assets, Haggen Holdings LLC changed its
name to HH Liquidation, LLC.


HAGGEN HOLDINGS: Mark Felger Named Mediator in Alpenrose Case
-------------------------------------------------------------
HH Liquidation, LLC's official committee of unsecured creditors and
Alpenrose Dairy, Inc., have signed a stipulation, which provides
for the appointment of Mark E. Felger, Esq., of Cozen O'Connor, as
mediator in a case (Adv. Proc. No. 17-51056) filed by the committee
against the company.

Alpenrose Dairy is represented by:

     William P. Bowden, Esq.
     David F. Cook, Esq.
     ASHBY & GEDDES, P.A.
     500 Delaware Avenue, 8th Floor
     Wilmington, DE 19801
     Tel: (302) 654-1888
     Fax: (302) 654-2067
     E-mail: wbowden@ashbygeddes.com
             dcook@ashbygeddes.eom

          -- and --

     Scott L. Jensen, Esq.
     BROWNSTEIN BASK LLP
     1200 SW Main Street
     Portland, OR 97205
     Tel: (503) 412-6711
     Fax: (503) 221-1074
     E-mail: sjensen@brownsteinrask.com

                       About Haggen Holdings

Headquartered in Bellingham, Washington, Haggen was founded in 1933
as a single grocery store.  From 1933 to 2014, Haggen grew into a
30 store family-run grocery chain, with stores located in the
northwestern United States.  From 2011 to 2014, Haggen reduced its
store base to 18, including a stand-alone pharmacy location.

Haggen rapidly expanded in 2014 and 2015, and, as of the Petition
Date, Haggen owned and operated 164 stores through three operating
companies: Haggen, Inc., Haggen Opco North, LLC and Haggen Opco
South, LLC.

Haggen Holdings, LLC, and its affiliates filed Chapter 11
bankruptcy petitions (Bankr. D. Del. Case Nos. 15-11874 to
15-11879) on Sept. 8, 2015, with the intention of reorganizing, or
selling as a going concern, their stores for the benefit of their
creditors.  The petitions were signed by Blake Barnett, the chief
financial officer.  The Debtors estimated assets of $50 million to
$100 million and estimated liabilities of $10 million to $50
million.

Young, Conaway, Stargatt & Taylor, LLP, is serving as the Debtors'
local counsel.  Stroock & Stroock & Lavan LLP serves as the
Debtors' general counsel.  Alvarez & Marsal North America, LLC,
acts as the Debtors' financial advisor.  Kurtzman Carson
Consultants LLC serves as the Debtors' claims and noticing agent.

T. Patrick Tinker, assistant U.S. Trustee for Region 3, appointed
seven creditors to the official committee of unsecured creditors.
Pachulski Stang Ziehl & Jones LLP serves as counsel to the
Committee.  Giuliano, Miller & Company, LLC, serves as tax advisors
to the Committee.

                        *     *     *

Following the sale of core assets, Haggen Holdings LLC changed its
name to HH Liquidation, LLC.


HAGGEN HOLDINGS: Mark Felger Named Mediator in Woodman Case
-----------------------------------------------------------
HH Liquidation, LLC's official committee of unsecured creditors and
Woodman Construction, Inc. signed a stipulation, which provides for
the appointment of Mark Felger, Esq., at Cozen O'Connor as mediator
in a case (Adv. Proc. No. 17-51220) filed by the committee against
the company.

Woodman Construction is represented by:

     Jeffrey R. Waxman, Esq.
     Morris James LLP
     500 Delaware Avenue, Suite 1500
     Wilmington, DE 19801
     Telephone: (302) 888-6800
     Facsimile: (302) 571-1750
     Email: jwaxman@morrisjames.com

          - and -

     Douglas R. Cameron, Esq.
     Hanson Baker Ludlow Drumheller P.S.
     2229 —112th Avenue, NE, Suite 200
     Bellevue, WA 98004-2936
     Telephone: (424) 454-3374
     Facsimile: (425) 454-0087
     Email: dcameron@hansonbaker.com

                       About Haggen Holdings

Headquartered in Bellingham, Washington, Haggen was founded in 1933
as a single grocery store.  From 1933 to 2014, Haggen grew into a
30 store family-run grocery chain, with stores located in the
northwestern United States.  From 2011 to 2014, Haggen reduced its
store base to 18, including a stand-alone pharmacy location.

Haggen rapidly expanded in 2014 and 2015, and, as of the Petition
Date, Haggen owned and operated 164 stores through three operating
companies: Haggen, Inc., Haggen Opco North, LLC and Haggen Opco
South, LLC.

Haggen Holdings, LLC, and its affiliates filed Chapter 11
bankruptcy petitions (Bankr. D. Del. Case Nos. 15-11874 to
15-11879) on Sept. 8, 2015, with the intention of reorganizing, or
selling as a going concern, their stores for the benefit of their
creditors. The petitions were signed by Blake Barnett, the chief
financial officer. The Debtors estimated assets of $50 million to
$100 million and estimated liabilities of $10 million to $50
million.

Young, Conaway, Stargatt & Taylor, LLP, is serving as the Debtors'
local counsel.  Stroock & Stroock & Lavan LLP serves as the
Debtors' general counsel.  Alvarez & Marsal North America, LLC,
acts as the Debtors' financial advisor.  Kurtzman Carson
Consultants LLC serves as the Debtors' claims and noticing agent.

T. Patrick Tinker, assistant U.S. Trustee for Region 3, appointed
seven creditors to the official committee of unsecured creditors.
Pachulski Stang Ziehl & Jones LLP serves as counsel to the
Committee.  Giuliano, Miller & Company, LLC, serves as tax advisors
to the Committee.

                        *     *     *

Following the sale of core assets, Haggen Holdings LLC changed its
name to HH Liquidation, LLC.


HANOVER INSURANCE: Fitch Affirms BB+ Ratings on Sub. Debentures
---------------------------------------------------------------
Fitch Ratings has affirmed the 'A' (Strong) Insurer Financial
Strength (IFS) rating of The Hanover Insurance Company, the
principal operating subsidiary of The Hanover Insurance Group
(NYSE: THG). Fitch has also affirmed THG's senior unsecured notes
at 'BBB'. The Rating Outlook is Stable.

The rationale for the affirmation of THG's ratings reflect the
company's strong, improved financial performance, strong
capitalization and a reserve position that Fitch views as
sufficient.

KEY RATING DRIVERS

THG accident year loss ratios excluding catastrophes, improved to
57.4% in 2017 from 60.6% in 2013. Past and ongoing actions drove
the improvement as well as a product mix shift toward specialty
commercial lines and changes in geographic mix. ROE improved
modestly in 2017 and GAAP EBIT coverage was stable averaging 6.6x
for 2013-2017.

Fitch believes the loss ratio improvement is sustainable at current
levels with underwriting discipline as the current business
portfolio matures. THG's opportunity for ROE expansion lies in the
domestic expense ratio, where an expense savings initiative is
underway. This will be partially offset by continued business
investment.

THG remains leveraged to catastrophe and weather-related losses,
which are more regionally concentrated compared with more national
insurers. Catastrophes were 7.9 points on the combined ratio in
2017, compared with an average of 4.6 points for 2012-2016. The
inherent volatility from catastrophe events is reduced somewhat
from past years, and the company fared well in 2017, compared with
the industry, given changes in property risk aggregations.

THG preannounced its estimate of the impact of catastrophes at
approximately 5.5 points on the combined ratio for the first three
months on 2018.

While price competition is anticipated to remain intense in many
commercial lines product segments, THG's strong agency
relationships are focused on business with less pricing sensitivity
and better retention by targeting small commercial business and
certain specialty lines. This could promote better premium rate
sustainability compared with peers.

Additional balance sheet strengths include THG's high-quality,
liquid investment portfolio that provides ample liquidity to cover
its insurance reserves. The company strengthened domestic reserves
by $174 million in 2016, primarily in commercial lines. Fitch
believes THG's U.S. loss reserves are sufficient and expects
continuing modest reserve release in the UK. The risky-asset ratio
of 42% at YE 2017 was lower than industry average.

On March 28, 2018, THG announced that it was undertaking a review
of strategic alternatives, including a possible sale, for
London-based Chaucer, its international specialty insurance
business. Fitch believes that a potential divestiture will reduce
earnings diversification, but Fitch's assessment of THG's business
profile will remain strong based on THG's U.S. strategy focused on
independent insurance agency relationships. If a sale is announced,
Fitch will review the transaction details including plans for use
of proceeds and potential impact on capitalization.

RATING SENSITIVITIES

Key rating sensitivities that could lead to an upgrade of THG's
ratings include improvement in GAAP net leverage (premiums written
plus total liabilities less debt less reinsurance recoverable
divided by shareholders' equity) of 3.8x or better, sustaining a
Prism score of 'strong', and sustaining GAAP operating interest
coverage at 10x or better.

Key ratings sensitivities that could lead to a downgrade include: a
shift to underwriting losses, an unexpected material adverse
development of loss reserves, an increase in run-rate FLR to 28% or
greater, and GAAP operating interest coverage of 5x or lower.

FULL LIST OF RATING ACTIONS

Fitch has affirmed the following ratings with a Stable Outlook:

The Hanover Insurance Group
--Issuer Default Rating (IDR) at 'BBB+';
--7.625% senior unsecured notes due 2025 at 'BBB';
--4.5% senior unsecured notes due 2026 at 'BBB';
--8.207% junior subordinated debentures due 2027 at 'BB+';
--6.35% subordinated debentures due March 30, 2053 at 'BB+'.

The Hanover Insurance Company

Citizens Insurance Company of America
--IFS at 'A'.


HOTEL INVESTORS: Foreclosure Sale of Springhill Lot Set for May 2
-----------------------------------------------------------------
The real property of Hotel Investors Mobile Airport, LLC, will be
sold at public outcry to the highest bidder for cash, in front of
the main entrance to the Courthouse in Mobile County, Alabama on
May 2, 2018, during the legal hours of sale.

Hotel Investors Mobile Airport has been declared in default of
payment of debt secured by a Mortgage, Assignment of Rents and
Leases, Security Agreement and Fixture Filing dated March 10, 2016,
executed by Hotel Investors Mobile Airport, as Mortgagor, in favor
of SSC Mobile, LLC as Mortgagee, in the original principal amount
of $8,200,000.

The real property consists of Lot 1, Springhill Commercial Park,
Unit Four, Phase One, in Mobile County, Alabama.

Pursuant to Ala. Code Sec. 7-9A-604, because the Mortgage covers
both real and personal property, Hotel Investors will sell all
personal property collateral described in and encumbered by the
Mortgage at the same time and during the same sale.

SSC makes no representation or warranty as to the physical
condition of the real estate and/or any improvements thereon or the
personal property collateral described in the Mortgage.

The property will be sold on an "as is" basis, subject to any
unpaid taxes, all reservations and restrictions contained in prior
deeds and all other matters of record, including restrictive
covenants and easements for road rights of way, utilities or rights
of ingress and egress.  The property will be sold without
representation, warranty or recourse, express or implied, as to
title, condition, use and/or enjoyment of the property, and will be
sold subject to the statutory right of redemption.  The sale is
subject to being postponed or cancelled.

SSC Mobile is represented by:

     Christopher H. Ezell, Esq.
     JONES WALKER LLP
     11 North Water Street Suite 1200
     Mobile, AL 36602
     Tel: (251) 432-1414


HOUGHTON MIFFLIN: Bank Debt Trades at 7.42% Off
-----------------------------------------------
Participations in a syndicated loan under which Houghton Mifflin
Harcourt Publishers is a borrower traded in the secondary market at
92.58 cents-on-the-dollar during the week ended Friday, April 20,
2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents an increase of 1.25 percentage points from
the previous week. Houghton Mifflin pays 300 basis points above
LIBOR to borrow under the $800 million facility. The bank loan
matures on May 29, 2021. Moody's rates the loan 'Caa2' and Standard
& Poor's gave a 'B' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, April 20.


JAGGED PEAK: Moody's Assigns 'B2' CFR & Rates $400M Notes 'B3'
--------------------------------------------------------------
Moody's Investors Service assigned Jagged Peak Energy LLC (Jagged
Peak) a B2 Corporate Family Rating, B2-PD Probability of Default
Rating, SGL-3 Speculative Grade Liquidity Rating, and a B3 senior
unsecured rating to the proposed $400 million notes issue. The
rating outlook is stable. This is the first time Moody's has rated
Jagged Peak.

The B3 rating on the senior unsecured notes could be downgraded by
one notch if there is a decrease in the size of the $400 million
notes offering or if the size of the $475 million borrowing base
revolver increases, pursuant to Moody's Loss Given Default
methodology.

Proceeds from the proposed notes offering will be used to fully
repay drawings under the revolver, with the remainder used to fund
a portion of 2018 capital expenditures and for general corporate
purposes.

Assignments:

Issuer: Jagged Peak Energy LLC

Probability of Default Rating, Assigned B2-PD

Speculative Grade Liquidity Rating, Assigned SGL-3

Corporate Family Rating, Assigned B2

Senior Unsecured Regular Bond/Debenture, Assigned B3(LGD5)

Outlook Actions:

Issuer: Jagged Peak Energy LLC

Outlook, Assigned Stable

RATINGS RATIONALE

Jagged Peak's B2 CFR is constrained by its small production (2018
average of 30,000 boe/d (barrel of oil equivalent per day)) and
reserves base, limited track record (significant development began
only in 2016), and material negative free cash flow over the next
few years that is driven by a high capex spend to hold acreage by
production and develop its proved undeveloped (PUD) reserve base.
Jagged Peak benefits from the company's favorable acreage location
with high oil content (80%) in the Permian Delaware Basin,
competitive cost structure driving high cash margins and good
capital efficiency (leveraged full-cycle ratio above 2x for
2018/2019), and strong credit metrics with retained cash flow to
debt remaining around 50% for 2018 and 2019 despite debt funded
negative free cash flow.

In accordance with Moody's Loss Given Default (LGD) Methodology,
the notching of the $400 million senior unsecured notes at B3, is
one notch below the B2 CFR, reflecting the priority ranking debt in
the form of the $475 million secured revolving credit facility.

Jagged Peak's liquidity is adequate (SGL-3). At December 31, 2017
and pro forma for the April 2018 $400 million senior unsecured
notes issuance, Jagged Peak will have about $255 million of cash
and full availability under its $475 million borrowing base
revolver that matures 2023. We expect the company to fund expected
2018 negative free cash flow with cash and revolver drawings. We
expect the company to remain in compliance with its two financial
covenants through this period. Jagged Peak's reserves are pledged
to the borrowing base lenders, but it could sell its water handling
infrastructure without impairment to the borrowing base if
additional liquidity was required.

The stable outlook reflects Moody's expectation that the company
will grow production, and maintain strong efficiencies and credit
metrics.

The ratings could be upgraded if production rose towards 50,000
boe/d, retained cash flow to debt is above 30% and the leverage
full-cycle ratio remains above 1.5x.

The ratings could be downgraded if there is a material decline in
expected production (30,000 boe/d in 2018), retained cash flow to
debt falls below 15% or the leverage full-cycle ratio remains is
below 1x.

Jagged Peak Energy LLC is a Denver, Colorado based exploration and
production company that produced about 24,000 boe/d in the fourth
quarter of 2017. It is a wholly-owned subsidiary of the
publicly-traded parent Jagged Peak Energy Inc. Moody's relies on
the financials of Jagged Peak Energy Inc., which guarantees the
senior unsecured notes, to monitor the rating of Jagged Peak.


JFT PROPERTIES: Parrishes Buying Garland County Property for $10K
-----------------------------------------------------------------
JFT Properties, LLC, asks the U.S. Bankruptcy Court for the Western
District of Arkansas to authorize the sale of the real property
located at the corner of Sleepy Valley Road and Sargo Drive,
Garland County, Arkansas to Alicia Danice Parrish and Willie
Parrish, III for $10,000.

Objections, if any, must be filed within 21 days from the date of
Notice.

The Debtor owns the Property.  The Property is one acre in total
size.  

The Debtor proposes to sell the Property to the Buyers for $10,000
under the terms and conditions outlined in their Contract for Sale
of Real Property.  The proceeds from the sale of the Property will
be distributed in accordance with the terms of the Agreed Order.
The real estate taxes on the Property will be prorated to date of
closing with the Seller being responsible for real estate taxes
prior to closing and the Buyers responsible from date of closing
and all subsequent years.  There are no closing costs associated
with the sale of the Property.

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

   http://bankrupt.com/misc/JFT_Properties_119_Sales.pdf

The sale is in the best interest of the estate.

                      About JFT Properties

JFT Properties, LLC, sought Chapter 11 protection (W.D. Ark. Case
No. 16-70762) on March 29, 2016.  In the petition signed by Thomas
F. Thomason, member, the Debtor disclosed total assets at $1.09
million and total liabilities at $351,881.  The Debtor tapped Brad
J. Moore, Esq., at Frederick S. Wetzel, III, P.A. as counsel.


JHL INDUSTRIAL: Proposes Sale of Vehicles and Equipment
-------------------------------------------------------
JHL Industrial Services, LLC, asks the U.S. Bankruptcy Court for
the District of Colorado to authorize the sale of the following
equipment: (i) 2014 Caterpillar 259D Skid Steer Loader and (ii)
2016 Multiquip WT5C Water Pump Trailer; and the following vehicles
(i) 2005 Ford F-150 XL Pickup Truck and (ii) 2007 Ford F-250 XL
Super Duty Pickup Truck

In furtherance of its efforts and to repay prepetition creditors
through a plan of reorganization, the Debtor has streamlined
operations.  As a result, it no longer has a need for the Personal
Property that it currently owns and asks Court authority to sell
the same under Sections 363(b)(1) and (f) of the Bankruptcy Code.

The equipment the Debtor asks authority to sell is described as
follows: (i) 2014 Caterpillar 259D Skid Steer Loader (estimated
value of $29,000); and (ii) 2016 Multiquip WT5C Water Pump Trailer
(estimated value of $2,500).

The vehicles it asks authority to sell are described as follows:
(i) 2005 Ford F-150 XL Pickup Truck (estimated value of $3,000; and
(ii) 2007 Ford F-250 XL Super Duty Pickup Truck (estimated value of
$5,900).

The Equipment is encumbered by several liens.  The senior lien
against the Equipment is a blanket lien granted to Wells Fargo Bank
West, National Association which was perfected by the filing of a
UCC-1 Financing Statement on June 5, 2014.  The Debtor asks
authority to sell the Equipment free and clear of all liens.  It
will not sell the Equipment for an amount less than 80% of the
estimated value set forth.  The proceeds from the sale of the
Equipment will be immediately transferred to Wells Fargo.  Wells
Fargo has confirmed that it consents to the sale terms proposed.

The Debtor also asks authority to sell the Vehicles free and clear
of all liens and encumbrances.  It will not sell the Vehicles for
an amount less than 80% of the estimated value set forth.  Any
alleged security interest against the Vehicles is in dispute
because any such security interest was not properly perfected
against the Vehicles prior to the Petition Date.  Until the Plan is
confirmed, the Debtor will also hold the proceeds from a sale of
the Vehicles in a segregated account with the Debtor's current DIP
bank.

In the Debtor's business judgment, listing the Equipment and
Vehicles in classified advertisements and online marketplaces is
the best means to maximize the sale price and return to creditors.
The Debtor will market the Equipment and Vehicles to the extent
necessary obtain the best price possible.  The Equipment and
Vehicles will be sold to unrelated third-parties.

As set forth, the Debtor will not sell the Equipment or Vehicles
for an amount that is less than 80% of the estimated market value.
It determined the market value of the Equipment and Vehicles by
reviewing the list prices of similar items in online marketplaces.
The sale of the Equipment and Vehicles at this time is in its best
interest and its creditors because they are not being used and are
decreasing in value.

                  About JHL Industrial Services

JHL Industrial Services, LLC, which conducts business under the
name Platt Rogers Company -- http://www.plattrogers.com/--
provides niche services including custom fuel system installation,
civil construction, integrated agricultural feed and water
solutions, piping process, new construction and renovation of
facilities and plant, demolition, environmental construction, fuel
distribution, fuel management and energy economizing and
alternative energies distribution system installation.  

JHL Industrial Services, based in Lakewood, Colorado, filed a
Chapter 11 petition (Bankr. D. Colo. Case No. 17-14141) on May 5,
2017.  In its petition, the Debtor disclosed $505,500 in total
assets and $1.02 million in total liabilities.  The petition was
signed by Jason Grubb, managing member.

The Hon. Joseph G. Rosania Jr. presides over the case.  

David Warner, Esq., at Sender Wasserman Wadsworth, P.C., serves as
bankruptcy counsel to the Debtor.


JO-ANN STORES: Moody's Rates New $225M 2nd Lien Term Loan 'Caa1'
----------------------------------------------------------------
Moody's Investors Service assigned a Caa1 rating to Jo-Ann Stores
LLC's proposed $225 million second lien term loan due 2024 and
affirmed the company's B1 senior secured term loan rating. Moody's
also assigned a B2 Corporate Family Rating ("CFR") and B2-PD
Probability of Default rating (PD) to Jo-Ann Stores LLC and
withdrew the B2 CFR and B2-PD from Jo-Ann Stores Holdings Inc.
("JASH"). Proceeds from new second lien term loan plus an
approximate $58 million draw on the company's asset backed revolver
will be used to repay JASH's existing senior PIK toggle notes due
2019 and cover fees and expenses. The rating outlook is stable.
"The transaction is leverage neutral and eliminates the company's
2019 maturity thereby improving liquidity", said Moody's analyst
Peggy Holloway. The proposed term loan will be secured by a third
lien on accounts receivable, inventory, cash and a second lien on
all other assets. The loan will be guaranteed by JASH and existing
and future wholly-owned subsidiaries.

Assignments:

Issuer: Jo-Ann Stores LLC.

Senior Secured 2nd Lien Term Loan due 2024, Assigned Caa1(LGD5)

Probability of Default Rating, Assigned B2-PD

Corporate Family Rating, Assigned to B2

Outlook Actions:

Issuer: Jo-Ann Stores Holdings Inc.

Outlook, Changed To No Outlook From Stable

Issuer: Jo-Ann Stores LLC.

Outlook, Changed To Stable From No Outlook

Affirmations:

Issuer: Jo-Ann Stores LLC.

Senior Secured 1st Lien Term Loan due 2023, Affirmed B1(LGD3)

Withdrawals:

Issuer: Jo-Ann Stores Holdings Inc.

Probability of Default Rating, Withdrawn , previously rated B2-PD

Corporate Family Rating, Withdrawn , previously rated B2

RATINGS RATIONALE

Jo-Ann's credit profile is supported by the positive
characteristics of the craft and hobby category, which has a loyal
customer base, positive demographic trends, and a lower level of
cyclicality relative to other areas of specialty retail, driving
stable performance and credit metrics even in challenging economic
times. Jo-Ann's good liquidity also provides rating support, as we
expect operating cash flow to remain sufficient to cover interest
and capital expenditures on an annual basis, and the company's $400
million ABL provides ample liquidity to fund seasonal working
capital needs. The credit is constrained by its modestly negative
same store sales and Moody's adjusted debt/EBITDA of 4.8x for the
latest twelve month period ended February 3, 2018. Additionally,
the company's financial sponsor ownership constrains the rating due
to uncertainty regarding financial policy.

The stable outlook considers Moody's expectation that credit
metrics will modestly improve over time, principally through EBITDA
growth as the company undertakes initiatives to improve store
productivity and continue to improve upon its same store sales
trend.

Ratings could be upgraded if the company achieves sustained same
store sales growth and higher margins, adjusted Debt/EBITDA
sustained below 5.0x and adjusted EBITA/interest exceeds 1.75x.
Rating could be downgraded if sales or margin materially decline,
if adjusted debt/EBITDA exceeds 6.0, adjusted EBITA/interest
approaches 1.0x on a sustained basis or if there is a material
erosion in liquidity or a more aggressive financial policy.


JODY KEENER: Court Converts Chapter 11 Case to Chapter 7
--------------------------------------------------------
Judge Thad J. Collins of the U.S. Bankruptcy Court for the Northern
District of Iowa granted creditor Super Wings International's
motion to convert Debtor Jody L. Keener's chapter 11 case to
chapter 7.

Super Wings argues that there is cause to convert the case because
Debtor has not complied with an Order from the Court and has not
filed a plan. Super Wings also argues that other factors and
equitable considerations warrant conversion. Debtor argues that
conversion is not appropriate because he has followed the Court's
Order and is ready to file a plan of reorganization. Trustee argues
that Debtor has not complied with his efforts to follow the
liquidation sequence set out in the mediated stipulation.

Super Wings argues that there is "cause" to convert because Debtor
has failed "to file a disclosure statement, or to file or confirm a
plan, within the time fixed . . . by order of the court." Super
Wings notes that the mediated stipulation provides: "Debtor shall
prepare and file as soon as practicable a Fourth Amended Plan and
Disclosure Statement." Super Wings notes that parties entered into
this stipulation in June 2016, and it was approved by and became an
Order of the Court almost two years ago. Super Wings argues that
Debtor has failed to file a plan "as soon as practicable," because
a plan certainly could and should have been filed at some point
during this 20-plus month period.

Debtor argues that he is ready to file a plan within a timeframe
established by the Court if that would bring comfort to the
parties. Debtor argues that Super Wings has made clear that it will
not consent to any plan and disclosure statement which has hindered
Debtor's ability to file a plan. Debtor argues that conversion is
not appropriate because he would be able to file a plan within a
timeframe established by the Court.

The Court finds that Debtor has not filed a disclosure statement or
plan "within the time fixed . . . by order of the court." Debtor
provided no reasonable explanation why it has not been practicable
to file a plan as the mediated stipulation required. The mediated
stipulation's requirement does not require Debtor to file a
consensual plan. It requires only that Debtor file a plan "as soon
as practicable." Debtor has not done so for almost two years.
Debtor gave no real answer, let alone a good reason, why the filing
of plan was not practicable earlier. Debtor simply reiterated that
he was now ready to file a plan if ordered by the Court. That is
simply not enough to overcome his failure to file a plan and
disclosure statement as soon as practicable. Debtor's failure to do
so is "cause" under section 1112(b)(4)(J).

The Debtor's violation of the Court's Order, failure to file a
plan, noncompliance with Trustee, and text messages to Dora Yip
have tipped the scales in favor of cause to convert the case. No
creditors have opposed Super Wings motion. Neither has the United
States Trustee. Debtor has not shown 'unusual circumstances' that
conversion is not in creditors' best interest. As a result, the
Court must convert the case to chapter 7.

The bankruptcy case is in re: JODY L. KEENER, Chapter 11, Debtor,
No. 14-01169 (Bankr. N.D. Iowa).

A full-text copy of the Court's Ruling dated April 10, 2017 is
available at https://bit.ly/2Hi6s3T from Leagle.com.

Jody L. Keener, Debtor, represented by Don Brady, Blair and Brady
Law Firm, Robert Cardell Gainer, Cutler Law Firm, Robert V. Ginn &
Timothy James Van Vliet, Wetsch Abbott Osborn Van Vliet, PLC.

Renee K. Hanrahan, Trustee, represented by Jeffrey P. Taylor.

Jody Keener sought Chapter 11 protection (Bankr. N.D. Iowa Case No.
14-1169) on July 28, 2014.  Renee K. Hanrahan was appointed to
serve as the Debtor's Chapter 11 Trustee by Order of the Court
filed April 6, 2017.


JOSEPH MAURIO: Menkes Buying Bradenton Beach Property for $1.1M
---------------------------------------------------------------
Joseph J. Maurio, Jr. and Donna J. Dickson ask the U.S. Bankruptcy
Court for the District of New Jersey to authorize the sale of their
rental property located at 1706 Gulf Drive, Unit C - Bradenton
Beach Club, Bradenton Beach, Florida to Eroll and Karen Menke for
$1,124,100.

The Debtors' case is their second chapter 11 bankruptcy filing.
The majority of their Rental Properties were purchased/refinanced
during the height of the real estate market, and were financed with
adjustable rate mortgage loans.  At the time the Debtors entered
into the foregoing adjustable rate loan documents, they had
adequate financial means to make all of the requisite monthly
mortgage payments under the terms of said loan documents.  After
the housing market crashed in around 2007, however, their Rental
Properties became severely underwater and their mortgage interest
rates skyrocketed to as much as 8.6250%.

As a result of the foregoing, the Debtors fell behind on many of
their Rental Property mortgage payments and a number of foreclosure
actions were brought against them.  In 2013, they were able to
obtain mortgage modifications for their three New Jersey Rental
Properties.  The Debtors were unable, however, to obtain similar
modifications for their Pennsylvania and Florida Rental Properties.
As such, on July 1, 2013, the Debtors filed a voluntary petition
for relief pursuant to chapter 11 of the Bankruptcy Code.  The 2013
Case bore case number 13-24604/MBK.

In the 2013 Case, the Debtors achieved confirmation of a plan of
reorganization, which, among other things: (i) crammed
down/reclassified over approximately $4 million in mortgage debt
from secured to unsecured; (ii) lowered and fixed the interest
rates on nearly all of the Debtors' surviving secured mortgage
debt; (iii) positioned the Debtors to discharge over approximately
$3.8 million in unsecured debt; and (iv) allowed for the Debtors to
retain all of their assets, including their Residence and all 11 of
their Rental Properties.

Since achieving plan confirmation in their 2013 Case, the Debtors
have experienced cash flow problems that have caused them to fall
behind on the mortgage encumbering their Residence, and to, again,
fall behind on many of the mortgages encumbering their Rental
Properties.  

One of the Debtors' Rental Properties is the 1706 Gulf Drive
Property.  The 1706 Gulf Drive Property is jointly owned by the
Debtors.  On Jan. 24, 2018, realtor, Charles Buky of Coldwell
Banker Previews provided the Debtors with a comparative market
analysis for the 1706 Gulf Drive Property, and based thereon,
opined that the 1706 Gulf Drive Property has a fair market value of
$927,234.

The 1706 Gulf Drive Property is encumbered by a single mortgage
lien.  The mortgage is currently owned by The Bank of New York
Mellon fka The Bank of New York ("BONY") as Trustee for the
Certificateholders of CWALT, Inc., Alternative Loan Trust 2005-41
Mortgage Pass-Through Certificates, Series 2005-41, and serviced by
Shellpoint Mortgage Servicing.  As of the Petition Date, BONY was
due a total of $662,796.

In efforts to successfully reorganize, the Debtors have proposed a
chapter 11 plan, under which they have proposed to, among other
things: (i) liquidate certain of their Rental Properties, including
the 1706 Gulf Drive Property; (ii) satisfy the allowed secured
claims encumbering said properties; (iii) pay all allowed priority
unsecured claims in full; (iii) restructure/cure the arrears on all
remaining mortgage debt; and (iv) pay all allowed general unsecured
claims in full.

To accomplish a sale of the 1706 Gulf Drive Property, the Debtors
employed real estate agent, Hannah Hillyard of Michael Saunders &
Co.  Through Hillyard's marketing efforts, the Debtors were able to
find a buyer for the 1706 Gulf Drive Property.  Specifically, on
March 27, 2018, the Debtors entered into the Agreement of Sale with
Eroll and Karen Menke whereby the 1706 Gulf Drive Property will be
sold to the Menkes in exchange for a total purchase price of
$1,124,100, free and clear of all liens, claims and encumbrances.

The Agreement of Sale is contingent upon, among other things,
Bankruptcy Court approval of the sale by no later than May 7, 2018
(40 days from the effective date).  Pursuant to the Agreement of
Sale, closing is scheduled to take place on May 17, 2018.

The material terms of the Proposed Sale can be summarized as
follows:

     a. Initial Deposit: $10,000

     b. Purchase Price: $1,124,100

     c. Realtor Commissions (to be paid at closing without further
Court Order): (i) Hillyard - $33,723; and (ii) Buyer's Agent (Smith
and Associates - $33,723.

     d. Estimated Closing Costs (e.g., Settlement/Closing Fee(s),
Transfer Tax, etc.): $13,275

     e. Estimated Net Sale Proceeds: $1,043,379

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

    http://bankrupt.com/misc/Joseph_Maurio_181_Sales.pdf

The Debtors also ask a waiver of the 14-day stay under Fed. R.
Bankr. P. 6004(h).

                  About Joseph J. Maurio, Jr.
                      and Donna J. Dickson

Joseph J. Maurio, Jr., and Donna J. Dickson are individuals who
currently reside at 16 Wonderview Way, Lebanon, New Jersey.  Maurio
is a self-employed financial planner, and his wife, Dickson, is
employed as a legal secretary for Verizon.

In addition to the income that they receive from regular
employment, Maurio receives monthly social security and pension
benefits, and, together, they receive income from a residential and
vacation rental property business which they operate as sole
proprietors.  Specifically, the Debtors have ownership interests in
a combined total of 11 rental properties consisting of: (i) three
residential rental properties located in New Jersey; (ii) three
residential rental properties located in Philadelphia, PA; and
(iii) five properties located in Holmes Beach, Florida which are
rented out on weekly/biweekly bases to vacationers.

Joseph J. Maurio, Jr., and Donna J. Dickson sought Chapter 11
protection (Bankr. D.N.J. Case No. 17-25077) on July 26, 2017.  The
Debtors tapped Jenny R. Kasen, Esq., at Kasen & Kasen, as counsel.
Hannah Hillyard of Michael Saunders & Co. is the real estate agent.


KANGAROO FOODS: Unsecureds to be Paid 25% Under Latest Plan
-----------------------------------------------------------
Kangaroo Foods, LLC, filed with the U.S. Bankruptcy Court for the
Eastern District of Kentucky its latest Chapter 11 plan, which
estimates paying at least 25% of allowed general unsecured claims.


In its original plan, the company had estimated paying at least 30%
of the total amount of allowed general unsecured claims.

To implement its plan, Kangaroo Foods intends to assume the
unexpired commercial lease on a property located at 1723 Monmouth
Street, Newport, Kentucky, and exercise its option to renew the
first of the two additional five-year terms.  

The company also intends to rebrand the business as the "Ole
Hickory BBQ," the company's new culinary concept, and modify its
revenue/cost model to make the operation more profitable, according
to its amended plan.

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

       http://bankrupt.com/misc/kyeb17-21520-95.pdf

                    About Kangaroo Foods

Headquartered in Newport, Kentucky, Kangaroo Foods, LLC --
https://www.beefobradys.com/ -- is a franchisee of the Beef 'O'
Brady's Family Sports Pub.  Established in 1985 by Jim Mellody in
Brandon, Florida, Beef 'O' Brady's is a family friendly restaurant
filled with TVs and satellite dishes so patrons could watch a vast
array of sporting events.  Beef 'O' Brady's offers a variety of
foods like chicken wings, burgers, sandwiches, pizzas & flatbreads
and desserts.

Kangaroo Foods filed a Chapter 11 petition (Bankr. E.D. Ky. Case
No. 17-21520) on Nov. 27, 2017.  Thomas Drennen, authorized member,
signed the petition.  The case is assigned to Judge Tracey N. Wise.
The Debtor is represented by J. Christian A. Dennery, Esq., at
Dennery PLLC.  At the time of filing, the Debtor had $27,050 in
total assets and $1.07 million in total liabilities.


LANDS' END: Bank Debt Trades at 4.25% Off
-----------------------------------------
Participations in a syndicated loan under which Lands' End is a
borrower traded in the secondary market at 95.75
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents an increase of 0.92 percentage points from the
previous week. Lands' End pays 325 basis points above LIBOR to
borrow under the $515 million facility. The bank loan matures on
April 4, 2021. Moody's rates the loan 'B3 ' and Standard & Poor's
gave a 'B-' rating to the loan. The loan is one of the biggest
gainers and losers among 247 widely quoted syndicated loans with
five or more bids in secondary trading for the week ended Friday,
April 20.


MALL OF ACADIANA: Loan Matured in April 2017 without Repayment
--------------------------------------------------------------
Fitch Ratings has downgraded three and affirmed 14 classes of Banc
of America Commercial Mortgage Trust, commercial mortgage
pass-through certificates, series 2007-2 (BACM 2007-2).

KEY RATING DRIVERS

Increased Loss Expectations; Specially Serviced Regional Mall: The
downgrades reflect an increase in loss expectations, most notably
the largest loan, The Mall of Acadiana (65.1% of the pool), which
is secured by 300,000 square feet (sf) (of a 1.6 million sf)
regional mall in Lafayette, LA. The property has recently been
impacted by a major anchor closure, with Sears (non-collateral)
closing in September 2017; the closure poses significant co-tenancy
implications and negative impact on cash flow and collateral
occupancy. The mall also has exposure to Macy's and J.C. Penney
(both non-collateral) and several inline tenants that have filed
for bankruptcy including Aeropostale, Claire's, Payless and rue 21.
Per the December 2017 rent roll, 15% of collateral net rentable
area (NRA) is scheduled to roll in 2018; total mall occupancy
reported at 87% and total collateral occupancy was 98%.

The loan transferred to special servicing in February 2017 due to
imminent maturity default, and matured in April 2017 without
repayment. Modification discussions with the borrower have been
unsuccessful and the servicer is moving forward with foreclosure.
Per servicer updates, a receiver was appointed in January 2018 and
a foreclosure sale is anticipated for second quarter 2018.

Pool Concentration: Only 12 of the original 185 loans remain, all
of which are specially serviced, with four loans in foreclosure
(75.6% of pool) and eight REO loans (24.4%). Ten loans are secured
by retail properties (88.7% of pool), one is secured by a
multifamily complex (6.1%) and one is secured by a hotel property
(5.2%). Given the concentration, Fitch analyzed potential class
payoff and losses from liquidations based on the most recent
servicer appraised values. Per this analysis, all remaining classes
would incur losses.

Since Fitch's prior rating action in May 2017, 21 loans have paid
in full and five loans have been liquidated with $5.6 million in
additional losses incurred to the pool. As of the April 2018
distribution date, the transaction has been reduced by 94.1% since
issuance, to $186.3 million from $3.17 billion. Cumulative interest
shortfalls of $31.9 million are currently affecting classes B
through S and there has been $305.1 million (9.6% of original pool
balance) in realized losses to date.

RATING SENSITIVITIES

The Downgrades to classes A-J, A-JFL and B reflect increased loss
expectations from specially serviced loans, which are considered
imminent based on the most recently reported values. Upgrades,
while unlikely due to pool concentration, may occur if recoveries
on the specially serviced assets are better than expected.
Distressed classes are subject to downgrades as losses are
realized.

Fitch has downgraded the following classes:

-- $67.1 million class A-J to 'Csf' from 'CCCsf'; RE 50%;
-- $43.6 million class A-JFL to 'Csf' from 'CCCsf'; RE 50%;
-- $15.9 million class B to 'Csf' from 'CCsf'; RE 0%.

In addition, Fitch has affirmed the following classes:

-- $47.6 million class C at 'Csf'; RE 0%;
-- $12.2 million class D at 'Dsf'; RE 0%;
-- $0 class E at 'Dsf'; RE 0%;
-- $0 class F at 'Dsf'; RE 0%;
-- $0 class G at 'Dsf'; RE 0%;
-- $0 class H at 'Dsf'; RE 0%;
-- $0 class J at 'Dsf'; RE 0%;
-- $0 class K at 'Dsf'; RE 0%;
-- $0 class L at 'Dsf'; RE 0%;
-- $0 class M at 'Dsf'; RE 0%;
-- $0 class N at 'Dsf'; RE 0%;
-- $0 class O at 'Dsf'; RE 0%;
-- $0 class P at 'Dsf'; RE 0%;
-- $0 class Q at 'Dsf'; RE 0%.

The class A-1, A-1A, A-2, A-2FL, A-3, A-AB, A-4 and A-M
certificates have paid in full. Fitch does not rate the class S
certificates. Fitch had previously withdrawn the ratings on the
interest-only class XW certificates.


MASTER PAINTING: Chapter 727 Claims Bar Date Set for Aug. 7
-----------------------------------------------------------
Master Painting and Remodeling Incorporated, a Florida corporation,
filed on April 9, 2018, a petition commencing an assignment for the
benefit of creditors pursuant to Chapter 727, Florida Statutes, to
Philip J. Von Kahle, Assignee.

To receive any dividend in this proceeding, interested parties must
file on or before August 7, 2018, a proof of claim with the
assignee or his attorney:

     Philip J. Von Kahle
     Michael Moecker & Associates, Inc.
     1883 Marina Mile Blvd., Suite 106
     Fort Lauderdale, FL 33315

The case is, In re: ASSIGNMENT FOR THE BENEFIT OF CREDITORS OF
MASTER PAINTING AND REMODELING INCORPORATED, a Florida corporation,
Assignor, to: PHILIP J. VON KAHLE, Assignee, Case No.
18-008189-CACE-13, in the Circuit Court in and for the 17th
Judicial Circuit in and for Broward County, Florida, Civil
Division.

Master Painting has its principal place of business at 218
Commercial Blvd # 207, Lauderdale By The Sea, FL 33308.


MAURICE SPORTING: SJF Material Buying Equipment for $145K
---------------------------------------------------------
Maurice Sporting Goods, Inc., and its debtor-affiliates ask the
U.S. Bankruptcy Court for the District of Delaware to authorize the
Fixture Sale Agreement with in connection with SJF Material
Handling, Inc. the private disposition of the their surplus
racking, material handling equipment, office furniture and
equipment, conveyor equipment, wrapping equipment and static
shelving located at 7045 Beckett Drive, Unit 15, Mississauga,
Ontario, Canada for $145,000.

The Debtors ask the Court sets the hearing on the Motion for April
24, 2018 at 11:00 a.m. (ET) and the objection deadline for April
20, 2018 at 10:00 a.m. (ET).

The Debtors have the Equipment located at the leased Premises which
they are currently vacating.  As of the date of the Motion, the
Equipment remains at the Premises.

Following good faith, arms'-length negotiations, the Debtors, the
consortium of Brokers identified in the Agreement, and the Buyer,
entered into the Agreement.

The salient terms of the Agreement are:

     a. The Buyer will purchase from the Debtors, on an as-is,
where is basis, the Equipment for the consideration of $145,000,
free and clear of interests, inclusive of a buyer's commission of
$18,913 payable by the Buyer to the Broker.

     b. The Buyer has also agreed to:

          i. Provide evidence of adequate insurance coverages and
represent to the Debtors that such insurance coverages provide
coverage for the benefit of the Debtors, the Broker and the
Debtors' landlord that insures against the risk of damage arising
from the performance of the Agreement.

         ii. Indemnify the Debtors, the Broker and the Debtors'
landlord against all damages and delays in vacating the Premises
arising from the performance of this agreement, including but not
limited to any damages within the scope of insurance coverages, and
Broker agrees to indemnify the Debtors and the Debtors' landlord
subject to a cap of $18,913, the Broker's consideration received
under the Agreement.

        iii. Provide all required labor, equipment, tools, and
materials to completely dismantle, remove, liquidate, and dispose
of the available equipment.

         iv. Grind all equipment anchors flush with the slab.

          v. Provide all required electrical, mechanical,
sprinkler, rigging, clean-up work, transportation, and other work
required to remove equipment from the site.

         vi. Provide all required dumpsters; scrap bins, etc.
necessary to complete the work.

        vii. Leave the facility completely void of all equipment
and in a "broom swept," orderly condition.

     c. Private Sale: The Debtors intends to dispose of the
Equipment through a private transaction rather than conducting a
public sale or auction process.

     d. Relief from Rule 6004(h): The Debtor asks a waiver of the
14-day stay of Bankruptcy Rule 6004(h).

The Debtors' decision to proceed with the disposition of the
Equipment pursuant to the Agreement is a sound exercise of their
business judgment.  Proceeding by private disposition and without
conducting a formal auction significantly reduces the transaction
costs associated with the proposed disposition, which is for
property of de minims value to the estate.  Moreover, the Debtors
believe that the market for the Equipment is limited.  They believe
the Agreement presents the highest, best, and, indeed, only viable
offer for the Equipment, and thus, they submit that disposing of
the Equipment pursuant to the Agreement maximizes the value
realized by the their estate for the benefit of all stakeholders.

The Debtors submit that under the circumstances, ample cause exists
to justify the waiver of the 14-day stay imposed by Bankruptcy Rule
6004(h).  Any delay in the Debtors' ability to sell the Equipment
would be detrimental to the Debtors and their estate and creditors.
Accordingly, they ask that the Court waives the 14-day stay period
under Bankruptcy Rule 6004(h).

                 About Maurice Sporting Goods

Maurice Sporting Goods, Inc., established in 1923, is a
family-owned distributor of outdoor sporting goods specializing in
fishing; marine; sports licensed products and souvenirs; outdoor
gifts and decor; hunting; and camping and outdoor recreation.
Collectively, Maurice Sporting Goods services more than 15,000
store fronts across the United States, Canada, South America, and
Europe.

Maurice Sporting Goods, Inc., and 4 affiliated companies sought
Chapter 11 protection (Bankr. D. Del. Lead Case No. 17-12481) on
Nov. 20, 2017.  Maurice Sporting Goods estimated $10 million to $50
million in total assets and $100 million to $500 million in total
liabilities.

The Debtors' cases have been assigned to Judge Christopher S.
Sontchi.

The Debtors tapped Young Conaway Stargatt & Taylor, LLP, as
counsel; Patrick J. O'Malley of Development Specialists, Inc., as
restructuring advisor; Silverman Consulting as financial advisor;
Livingstone Partners LLC as investment banker; and Epiq Bankruptcy
Solutions, LLC, as claims, solicitation and balloting agent.


MEDCISION LLC: BroadOak Buying All Assets for $4.4 Million
----------------------------------------------------------
MedCision, LLC, asks the U.S. Bankruptcy Court for the Northern
District of California to authorize the sale of substantially all
assets to BroadOak, Fund II, LLC and BroadOak Fund III, LLC for
$4,393,000, consisting of a credit bid by Broad Oak of $4,313,000
and a cash payment in the amount of $80,000, subject to overbid.

A hearing on the Motion is set for May 3, 2018 at 10:00 a.m.

MedCision has been diligently investigating possible purchasers
since at least the middle of March 2018 and its Investment Banker,
Three Twenty-One Capital Partners ("321"), has canvassed the
marketplace for potential purchasers.   In addition, since Feb. 16,
2018 MedCision has retained the services of Kyle Everett of
Development Specialists, Inc. to serve as its independent CRO and
work for the Debtor in connection with potential sale
transactions.

On April 4, 2018, the Debtor filed its Bid Procedures Motion which
provides that if it receives one or more qualified bids, an auction
will be held.  The Court held its hearing on the Bid Procedures
Motion on April 12, 2018, at which it approved the motion.  The
Debtor is preparing and will soon upload an order approving the Bid
Procedures Motion for the Court's review.

There are two sets of secured liens that are asserted against
substantially all of the Debtor's property.  Broad Oak is the
collateral agent for both sets of secured liens.  The first
priority secured liens asserted against the Debtor's property are
created by that certain Secured Subordinated Note Purchase
Agreement dated Feb. 24, 2017 by and between the Debtor and the
senior lenders.  

The lenders holding the notes issued pursuant to the Senior Note
Purchase Agreement, and whom have pro rata interests in the royalty
and royalty buyout provisions in the Senior Note Purchase
Agreement, are:

     (i) Broad Oak Fund III, LLC   who is the holder of that
Secured Subordinated Term Note dated Feb. 14, 2017 in the stated
principal amount of $2.5 million;

     (ii) CPS Realty, LLC, who is the holder of that Secured
Subordinated Term Note dated Feb. 14, 2017 in the stated principal
amount of $100,000; and

     (iii) David Manyak and Janice Manyak, JTWROS, who are the
holders of that Secured Subordinated Term Note dated Feb. 14, 2017
in the stated principal amount of $100,000.  The obligations of the
Debtor under the Senior Note Purchase Agreement and all notes
issued pursuant to it are secured by that Security Agreement dated
Feb. 14, 2017 by and between the Debtor and Broad Oak III, as
collateral agent for the lenders.  The security interests granted
in the Senior Security Agreement were perfected by a UCC-1
financing statement filed with the Secretary of State of Delaware
on March 3, 2017 as Filing No. 2017 1480414 as well as related
filings with the USPTO.

The second priority secured liens asserted against substantially
all of the Debtor's property are created by that Secured
Subordinated Term Note Purchase and Exchange Agreement dated Feb.
24, 2017 by and between the Debtor and the junior lenders.  

The lenders who hold the two notes issued pursuant to the Junior
Exchange Agreement are:

     (i) Broad Oak Fund II, LLC, who is the holder of that Secured
Subordinated Term Note dated Feb. 24, 2017 in the stated principal
amount of $1,305,223; and

     (ii) Research Corporation Technologies, Inc., who is the
holder of that Secured Subordinated Term Note dated Feb. 24, 2017
in the stated principal amount of $978,918.  The obligations to the
junior lenders under the Junior Exchange Agreement and notes issued
pursuant thereto are secured by a Security Agreement dated Feb. 24,
2017, by and between the Debtor and Broak Oak II, as collateral
agent.  The security interests granted therein are perfected by the
UCC-1 financing statement filed with the Secretary of State of
Delaware on March 3, 2017 as Filing No. 2017 1480414, as well as
certain related filings with the USPTO.

The credit bid of $4,313,000 that serves as part of Broad Oak's
stalking horse bid under the APA is on account of the Senior Note
Purchase Agreement and related notes, as to which Broad Oak III
acts as the collateral agent on behalf of the senior lenders.  The
stalking horse bid does not include any credit bid on behalf of the
Junior Exchange Agreement and related notes, for which Broad Oak II
serves as the collateral agent.  However, both Broad Oak II and III
are consenting to the Sale, including without limitation the free
and clear aspects of the Sale.

Following several weeks of arm's-length post-petition negotiation
by its CRO and Investment Banker, the Debtor has negotiated an
Asset Purchase Agreement with Broad Oak.  If an overbidder other
than Broad Oak becomes the Purchaser, the Debtor will file the
final APA with said Purchaser in a supplemental declaration, along
with a redline comparing it to the APA attached to the Motion
Exhibit A.  Pursuant to the bid procedures, such APA would have to
be based on the APA attached.

Pursuant to the APA, Broad Oak as the stalking horse bidder will
acquire certain assets of the Debtor identified in the APA for a
purchase price of $4,393,000, consisting of a credit bid by Broad
Oak of $4,313,000 and a cash payment in the amount of $80,000.  A
good-faith deposit in the amount of $25,000 is delivered under the
APA, which will be used as a credit toward the Purchase Price
subject to closing of the Sale.  The APA provides that the Sale of
the Purchased Assets will be free and clear of all liens, claims,
encumbrances and other interests to the fullest extent allowed by
law.

The Debtor believes that only those parties identified on its
Schedule D, filed on Jan. 17, 2018, have a lien against the
Purchased Assets.  This has been confirmed through post-petition
lien searches performed by the Debtor, which did not reveal any
additional secured parties.  The secured parties mentioned on
Schedule D are: (i) BroadOak Fund III, LLC; (ii) CPS Realty, LLC;
(iii) David Manyak and Janice Manywak, JTW; and (iv) Research
Corporation Technologies, Inc.  All of these secured parties are
represented by Broad Oak as collateral agent, and have consented to
the Sale.  As of the date of the Motion, no party has filed a proof
of claim asserting a secured claim against the Debtor, however, the
deadline for nongovernmental entities to file claims is not until
June 25, 2018.

Under the APA, in the event the Debtor does not sell the Assets to
Broad Oak but instead closes a transaction with a third party for
sale price higher than the Purchase Price, the Debtor agreed to pay
the reasonable and actual documented costs and expenses incurred by
Broad Oak (including reasonable, documented attorney's fees) in
connection with the negotiation, preparation and performance of the
Agreement and the transaction contemplated thereby, in an amount
not to exceed $25,000.  The Expense Reimbursement, if applicable,
is a reasonable concession the Debtor has made to Broad Oak for its
costs and its agreement to serve as a stalking horse buyer.  There
is no separate break-up fee.

The Sale to Broad Oak is subject to overbid pursuant to the terms
set forth in the Bid Procedures.  The Debtor believes that
conducting the Sale of the Purchased Assets pursuant to the Bid
Procedures will allow the Debtor to maximize the value of the
Purchased Assets for the benefit of its creditors and is in the
best interest of creditors.

Pursuant to the APA, for the Purchaser to consummate the Sale of
the Purchased Assets, the order(s) approving the Sale must (a)
approve the transactions and the terms and conditions contained in
the APA, (b) find that notice of the hearing concerning approval of
the Sale was given in accordance with applicable provisions of the
Bankruptcy Code and the Federal Rules of Bankruptcy Procedure, and
constitutes such notice as is appropriate under the particular
circumstances, (c) find that the Purchaser is a "good faith"
purchaser
entitled to the protections afforded by section 363(m) of the
Bankruptcy Code, (d) provide that the transactions contemplated in
the APA are not subject to avoidance pursuant to section 363(n) of
the Bankruptcy Code, and (e) provide for the vesting of the
Purchased Assets in the Purchaser, free and clear of all liens,
claims and encumbrances.

The Debtor asks that the Sale Order be effective immediately by
providing that the 14-day stay under Bankruptcy Rule 6004(h) is
waived.

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

    http://bankrupt.com/misc/MedCision_LLC_155_Sales.pdf

The Purchasers:

          BROADOAK FUND II, LLC and
          BROADOAK FUND III, LLC
          Attn: William Snider
          BroadOak Capital Partners
          4800 Montgomery Lane, Suite 230
          Bethesda, MD 20814
          E-mail: bsnider@broadoak.com

The Purchasers are represented by:

          Brent C. Strickland, Esq.
          WHITEFORD, TAYLOR & PRESTON L.L.P.
          7501 Wisconsin Avenue, Suite 700W
          Bethesda, MD 20814
          E-mail: bstrickland@wtplaw.com

                    - and -

          Christopher D. Sullivan, Esq.
          DIAMOND MCCARTHY LLP
          150 California Street, Suite 2200
          San Francisco, CA 94111
          E-mail: csullivan@diamondmccarthy.com

                     About MedCision LLC

MedCision LLC develops automation technologies for vital clinical
product handling processes.

MedCision initially filed a voluntary petition for relief pursuant
to Chapter 7 of the Bankruptcy Code on Dec. 20, 2017.  By order
dated Feb. 16, 2018, the case was converted to one under Chapter 11
(Bankr. N.D. Cal. Case No. 17-31272).

Judge Hannah L. Blumenstiel presides over the case.

The Debtor tapped Sheppard, Mullin, Richter & Hampton LLP as
bankruptcy counsel; and Three Twenty-One Capital Partners as its
investment banker.

On March 22, 2018, the Court appointed  Kyle Everett of Development
Specialists, Inc., as the Debtor's Chief Restructuring Officer.

On April 6, 2018, the Court entered an interim order authorizing
Three Twenty-One Capital Partners as Investment Banker.


MEHRI AKHLAGHPOUR: Trustee Selling Granada Hill Property for $678K
------------------------------------------------------------------
Nancy J. Zamora, the Chapter 11 Trustee for the bankruptcy estate
of Mehri Akhlaghpour, asks the U.S. Bankruptcy Court for the
Central District of California to authorize the bidding procedures
in connection with the sale of the real property located at 17315
Cagney Street, Granada Hills, California to Rita Avedissian for
$677,500, subject to overbid.

A hearing on the Motion is set for May 3, 2018 at 2:00 p.m.

Broker Rodeo Realty, Inc. has marketed the Property for sale and
obtained the purchase offer being submitted.  Subject to Court
approval, the Trustee proposes to sell the Property, pursuant to
the terms of the Purchase And Sale Agreement And Escrow Instruction
and addendums thereto.

The essential terms of the proposed sale are:

     a. Purchaser: Rita Avedissian

     b. Purchase Price: $677,500, free and clear of liens or
interests

     c. Condition of Property: The Property is being purchased "as
is where is" without any representations or warranties of any
kind.

     d. Broker's Commissions: 6% to the Trustee's Broker

Further, the Property is currently leased to Shannon L. Turner and
Suketu Khandwala, pursuant to the Residential Lease Or
Month-To-Month Rental Agreement entered into between the Debtor and
the Tenant on Dec. 1, 2017 and amendments thereto.  The first
amendment to the lease provided that if the Purchaser is the buyer
of the Property from the bankruptcy estate, then and only then,
will the Lease terminate on Aug. 22, 2018.  Through the Motion, the
Trustee also asks Court authority to assume the Lease and assign it
to the Purchaser or successful bidder as part of the sale
transaction.

While the Trustee is prepared to consummate the sale with the
Purchaser, she is also interested in obtaining the maximum price
for the Property.  Therefore, she asks approval of the following
overbid procedures: (1) any person interested in submitting an
overbid on the Property must attend the hearing on the Motion or be
represented by an individual with authority to participate in the
overbid process; (2) an overbid will be defined as an initial
overbid of $5,000 above the Purchase Price, with each additional
bid in $1,000 increments; (3) overbidders (except for the
Purchaser) must deliver a deposit to the Trustee's counsel by way
of cashier's check made payable to "Encore Escrow," in the amount
of $72,750 at least seven calendar days prior to the hearing on the
Motion; (4) overbidders must purchase the Property on the same
terms and conditions as the Purchaser; (5) the Deposit of the
successful overbidder will be forfeited if such party is thereafter
unable to complete the purchase of the Property within 15 calendar
days of entry of an order confirming the sale; and (6) in the event
the successful overbidder cannot timely complete the purchase of
the Property, the Trustee will be authorized to proceed with the
sale to the next highest overbidder.

The Trustee believes that the proposed overbid procedure, notice of
which has been given to all creditors and interested parties, will
maximize the price ultimately obtained for the Property as well as
protect the estate from parties who may wish to participate in the
overbid procedure, but who are ultimately unable to consummate the
sale transaction.  Accordingly, the Trustee asks that the Court
authorizes the overbid procedure.

A preliminary title report on the Property has been obtained from
First American Title Company.

The Title Report indicates that these liens have been recorded
against the Property:

     a. County Assessor's Office Real property taxes, 2017-2018:
The Trustee is informed that real property taxes totaling
approximately $2,318 are owed, and the amount owed will be paid
from escrow.

     b. PNC Bank, National Association: Deed of Trust recorded in
favor of Stewart Title on 12/6/04 on behalf of First Franklin
Financial Corp., which was assigned to PNC Bank, National
Association via an assignment recorded on 1/8/18.  The Trustee is
informed
that an initial obligation of approximately $360,000 is secured by
this deed and the amount owed will be paid from escrow.

     c. Bank of America, N.A. ("BofA"): Deed of Trust recorded in
favor of PRLAP, Inc. on 9/27/07 on behalf of BofA.  The Trustee is
informed that an initial obligation of approximately $231,209 is
secured by this deed and the amount owed will be paid from escrow.

     d. Emymac: The disputed Deed of Trust recorded in favor of
Emymac on 10/10/17.  The Title Report provides that the Deed of
Trust was alleged to secure "an original indebtedness of
$239,000."

The Trustee estimates that the proposed sale will generate
approximately $136,532 in net proceeds as follows: (i) Real
Property Taxes - $2,318; (ii) PNC Lien - $270,650; (iii) BofA Lien
- $146,661; (iv) Emymac Lien - $0; (v) Estimated Tax Liability from
Sale - $54,640; (vi) Repair Credit to Purchaser - $7,500; (vii)
Tenant Security Deposit to Purchaser - $5,000; and (viii) Closing
Costs (estimated at 8% including 6% broker commission) - $54,200.

The Trustee asks the Court to waive the 14-day stay prescribed by
Rule 6004(h) of the Federal Rules of Bankruptcy Procedure.

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

   http://bankrupt.com/misc/Mehri_Akhlaghpour_175_Sales.pdf

                    About Mehri Akhlaghpour

Mehri Akhlaghpour filed a Chapter 11 Petition (Bankr. C.D. Cal.
Case No. 17-12739) on Oct. 11, 2017, and was represented by
Giovanni Orantes, Esq.

The Debtor asserts an interest in six real properties:

   * A single family residence located at 4450 Winnetka Ave.,
Woodland Hills, CA 91364;

   * A condominium located at 26943 Hillsborough Parkway, #27,
Valencia, CA 91354;  

   * A condominium located at 5454 Zelzah Avenue, #302, Encino, CA
91316;

   * A single family residence located at 16320 Gledhill Street,
North Hills, CA 91343;

   * A single family residence located at 17315 Cagney Street,
Granada Hills, CA
91344; and

   * A condominium located at 8338 Woodley Pl. #28, North Hills, CA
91343.

On Dec. 29, 2017, the Office of the United States Trustee filed a
motion to appoint a Chapter 11 Trustee.  The Motion was granted.

On Jan. 25, 2018, Nancy J. Zamora was appointed as the Debtor's
Chapter 11 Trustee.  The Trustee tapped Levene, Neale, Bender, Yoo
& Brill L.L.P. as counsel; and Rodeo Realty, Inc., as real estate
broker.

The Court approved Rodeo Realty, Inc.'s employment as broker on
March 15, 2018.


MEHRI AKHLAGHPOUR: Trustee Selling North Hills Property for $498K
-----------------------------------------------------------------
Nancy J. Zamora, the Chapter 11 Trustee for the bankruptcy estate
of Mehri Akhlaghpour, asks the U.S. Bankruptcy Court for the
Central District of California to authorize the bidding procedures
in connection with the sale of the real property located at 16320
Gledhill Street, North Hills, California to Nick Scarano and
Michelle Liu for $497,500, subject to overbid.

A hearing on the Motion is set for May 3, 2018 at 2:00 p.m.

Broker Rodeo Realty, Inc. has marketed the Property for sale and
obtained the purchase offer being submitted.  Subject to Court
approval, the Trustee proposes to sell the Property, pursuant to
the terms of the Purchase And Sale Agreement And Escrow Instruction
and addendums thereto.

The essential terms of the proposed sale are:

     a. Purchaser: Nick Scarano and Michelle Liu

     b. Purchase Price: $497,500, free and clear of liens or
interests

     c. Condition of Property: The Property is being purchased "as
is where is" without any representations or warranties of any
kind.

     d. Broker's Commissions: 6% to the Trustee's Broker and the
Purchaser's broker

Further, the Property is currently leased to Ted Bunnag, pursuant
to that Lease entered into between the Debtor and the Tenant on May
20, 2015, which has a termination date of Oct. 1, 2018.  Through
the Motion, the Trustee also asks Court authority to assume the
Lease and assign it to the Purchasers or successful bidder as part
of the sale transaction.

While the Trustee is prepared to consummate the sale with the
Purchaser, she is also interested in obtaining the maximum price
for the Property.  Therefore, she asks approval of the following
overbid procedures: (1) any person interested in submitting an
overbid on the Property must attend the hearing on the Motion or be
represented by an individual with authority to participate in the
overbid process; (2) an overbid will be defined as an initial
overbid of $5,000 above the Purchase Price, with each additional
bid in $1,000 increments; (3) overbidders (except for the
Purchaser) must deliver a deposit to the Trustee's counsel by way
of cashier's check made payable to "Encore Escrow," in the amount
of $54, 750 at least seven calendar days prior to the hearing on
the Motion; (4) overbidders must purchase the Property on the same
terms and conditions as the Purchaser; (5) the Deposit of the
successful overbidder will be forfeited if such party is thereafter
unable to complete the purchase of the Property within 15 calendar
days of entry of an order confirming the sale; and (6) in the event
the successful overbidder cannot timely complete the purchase of
the Property, the Trustee will be authorized to proceed with the
sale to the next highest overbidder.

The Trustee believes that the proposed overbid procedure, notice of
which has been given to all creditors and interested parties, will
maximize the price ultimately obtained for the Property as well as
protect the estate from parties who may wish to participate in the
overbid procedure, but who are ultimately unable to consummate the
sale transaction.  Accordingly, the Trustee asks that the Court
authorizes the overbid procedure.

A preliminary title report on the Property has been obtained from
First American Title Company.

The Title Report indicates that these liens have been recorded
against the Property:

     a. County Assessor's Office Real property taxes, 2017-2018:
The Trustee is informed that real property taxes totaling
approximately $2,828 are owed, and the amount owed will be paid
from escrow.

     b. Wells Fargo Bank, N.A.: Deed of Trust recorded in favor of
Fidelity National Title Insurance Company on 11/30/10 on behalf of
Wells Fargo.  The Trustee is informed that an initial obligation of
approximately $386,919 is secured by this deed and the amount owed
will be paid from escrow.

     c. Emymac: The disputed Deed of Trust recorded in favor of
Emymac on 10/10/17.  The Title Report provides that the Deed of
Trust was alleged to secure "an original indebtedness of
$225,000."

The Trustee estimates that the proposed sale will generate
approximately $136,532 in net proceeds as follows: (i) Real
Property Taxes - $2,828; (ii) Wells Fargo Lien - $321,045; (iii)
Emymac Lien - $0; (iv) Estimated Tax Liability from Sale - $5,979;
(v) Tenant Security Deposit to Purchaser - $4,000; and (vi) Closing
Costs (estimated at 8% including 6% broker commission) - $39,800.

The Trustee asks the Court to waive the 14-day stay prescribed by
Rule 6004(h) of the Federal Rules of Bankruptcy Procedure.

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

   http://bankrupt.com/misc/Mehri_Akhlaghpour_178_Sales.pdf

                    About Mehri Akhlaghpour

Mehri Akhlaghpour filed a Chapter 11 Petition (Bankr. C.D. Cal.
Case No. 17-12739) on Oct. 11, 2017, and was represented by
Giovanni Orantes, Esq.

The Debtor asserts an interest in six real properties:

   * A single family residence located at 4450 Winnetka Ave.,
Woodland Hills, CA 91364;

   * A condominium located at 26943 Hillsborough Parkway, #27,
Valencia, CA 91354;  

   * A condominium located at 5454 Zelzah Avenue, #302, Encino, CA
91316;

   * A single family residence located at 16320 Gledhill Street,
North Hills, CA 91343;

   * A single family residence located at 17315 Cagney Street,
Granada Hills, CA
91344; and

   * A condominium located at 8338 Woodley Pl. #28, North Hills, CA
91343.

On Dec. 29, 2017, the Office of the United States Trustee filed a
motion to appoint a Chapter 11 Trustee.  The Motion was granted.

On Jan. 25, 2018, Nancy J. Zamora was appointed as the Debtor's
Chapter 11 Trustee.  The Trustee tapped Levene, Neale, Bender, Yoo
& Brill L.L.P. as counsel; and Rodeo Realty, Inc., as real estate
broker.

The Court approved Rodeo Realty, Inc.'s employment as broker on
March 15, 2018.


METROHEALTH: Fitch to Withdraw Ratings for Commercial Reasons
-------------------------------------------------------------
Fitch Ratings plans to withdraw the ratings on MetroHealth (OH) for
commercial reasons on or about May 24, 2018, which is approximately
30 days from date of Fitch's release.

Fitch currently rates MetroHealth as follows:

-- Long-term Issuer Default Rating (IDR) at 'BB';

-- $945.66 million fixed-rate Hospital Revenue Bonds, series 2017

    at 'BB';

-- $75.0 million fixed-rate Hospital Revenue Bonds (Taxable Build

    America Bonds), series 2009B at 'BB';

-- Outlook Stable.

Fitch reserves the right in its sole discretion to withdraw or
maintain any rating at any time for any reason it deems sufficient.
Fitch believes that investors benefit from increased rating
coverage by Fitch and is providing approximately 30 days' notice to
the market of the rating withdrawal of MetroHealth. Ratings are
subject to analytical review and may change up to the time Fitch
withdraws the ratings.

Fitch's last rating action for MetroHealth was on April 19, 2018,
at which point the IDR was assigned and the revenue bond ratings
were downgraded from 'BBB-'.


MICHAEL L. FOSTER: Foreclosure Auction Set for May 22
-----------------------------------------------------
Fidelity Title Agency of Alaska, as Trustee, will conduct a
foreclosure sale on May 22, 2018, of these properties of Michael L.
Foster Properties, LLC:

     -- PARCEL 1: Lot Three (3), MCALPINE SUBDIVISION, according to
the official plat thereof, filed under Plat Number 82-235, in the
records of the Anchorage Recording District, Third Judicial
District, State of Alaska.

     -- PARCEL 2: Lot Two (2), CROSS ESTATES, according to the
official plat thereof, filed under Plat Number 73-171, in the
records of the Anchorage Recording District, Third Judicial
District, State of Alaska.

The address of the property is 13111 and 13135 Old Glenn Highway,
Eagle River, AK  99577.

Fidelity was originally scheduled to sell the real property at an
auction set for September 22, 2017.  The sale has been postponed to
May 22, and will be conducted in the main lobby of the Anchorage
Boney Courthouse at 303 K Street, Anchorage, Alaska.  The sale may
be held with other sales as the Trustee may conduct which shall
begin at 10:00 a.m. and continue until complete.  Payment must be
made at the time of sale in cash or by cashier's check.

Foster Properties has been declared in default under an October
2008 deed of trust it executed in favor of Alaska USA Federal
Credit Union, as Beneficiary.

The Trustor is in default as payment of the secured note is two
months or more past due, late charges are past due in the amount of
$1,103.18 and property taxes in the amount of $60,175.17 are also
past due.

The amount due and owing by the Trustor to the Beneficiary as of
June 23, 2017, is $1,548,450.54, which includes $1,518,296.24 in
principal, $7,365.19 in interest from May 15, 2017, $1,103.18 late
charges, $14,430.95 other beneficiary fees and costs advanced,
$145.00 release and termination fees, $3,292.98 foreclosure costs
and $3,817.00 attorney fees.

The balance will continue to accrue interest after June 23, 2017 at
a rate in accordance with the Promissory Note until the time of
sale.  Other charges, as allowed under the loan documents, may also
accrue until the time of sale.

The Beneficiary may enter a credit offset bid consisting of sums
due it under the deed of trust security agreement and note.

If a default has arisen by failure to make payments required under
the Promissory Note and/or the deed of trust, the default may be
cured and this sale terminated if (1) payment of the sum then in
default, other than principal that would not then be due if default
had not occurred, and attorneys and other foreclosure fees and
costs actually incurred by the beneficiary and the trustee due to
the default is made at any time before the sale date stated in this
notice or to which the sale is postponed, and (2) when notice of
default has been recorded two or more times previously under the
same deed of trust described and the default has been cured, the
trustee does not elect to refuse payment and continue the sale.

To determine the current amount required to be paid to cure the
default and reinstate the payment terms of the note, contact:

     Sheli Dodson
     646-6670
     E-mail: s.dodson@alaskausa.org

Fidelity may be reached at:

     Leslie Plikat, COO
     Fidelity Title Agency of Alaska, Trustee
     3150 C Street Ste#220
     Anchorage, AK 99503
     Tel: 907-277-6601
     Fax: 907-277-6613
     Email: fidelity@alaska.com


MURRAY ENERGY: Bank Debt Trades at 14.69% Off
---------------------------------------------
Participations in a syndicated loan under which Murray Energy is a
borrower traded in the secondary market at 85.31
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents an increase of 1.06 percentage points from the
previous week. Murray Energy pays 775 basis points above LIBOR to
borrow under the $175 million facility. The bank loan matures on
April 1, 2020. Moody's rates the loan 'B2' and Standard & Poor's
gave a 'B-' rating to the loan. The loan is one of the biggest
gainers and losers among 247 widely quoted syndicated loans with
five or more bids in secondary trading for the week ended Friday,
April 20.


MURRAY ENERGY: Moody's Cuts CFR to Caa1 & First-Lien Loan to B3
---------------------------------------------------------------
Moody's Investors Service downgraded the ratings of Murray Energy
Corporation, including the Corporate Family Rating (CFR) to Caa1
from B3, Probability of Default Rating (PDR) to Caa1-PD from B3-
PD, and the rating on the first-lien term loan to B3 from B2. The
rating on the second-lien debt was affirmed Caa2. The outlook is
stable.

Downgrades:

Issuer: Murray Energy Corporation

Corporate Family Rating, Downgraded to Caa1 from B3

Probability of Default Rating, Downgraded to Caa1-PD from B3-PD

Senior Secured Bank Credit Facility, Downgraded to B3(LGD3) from
B2(LGD3)

Outlook Actions:

Issuer: Murray Energy Corporation

Outlook, Remains Stable

Affirmations:

Issuer: Murray Energy Corporation

Senior Secured Regular Bond/Debenture, Affirmed Caa2 (LGD5)

RATING RATIONALE

The downgrade reflects the higher risks to company's credit metrics
and liquidity profile over the next eighteen months as a result of
the Chapter 11 filing by a key customer (The FirstEnergy Corp.
subsidiaries that own the Bruce Mansfield coal-fired plant), as
well as secular challenges facing the coal industry. The ratings
also reflect the potential for declining average realizations
beyond 2018, coupled with relatively low margin potential of some
of the company's mines. The ratings reflect the near-term maturity
of the ABL Facility in December 2018, which, if not renewed, could
pressure the company's liquidity position. Moody's expect the
company's Debt/ EBITDA, as adjusted, to trend above 5x over the
next eighteen months.

The ratings continue to reflect the company's position as a
diversified thermal coal producer with ten active high Btu coal
mines located in three advantageously positioned regions of the
United States -- the Illinois Basin (ILB), Northern Appalachia
(NAPP) and the Uintah Basin in Utah -- and in Colombia, South
America. Most mines are cost-efficient longwall mining operations.
The ratings further reflect Moody's expectation that the company
will exercise substantial control over the dividend distribution
policies of its affiliate Foresight Energy, LLC (B3, stable), since
following the increase in voting interest, the Company can appoint
all but one of Foresight's board members.

The ratings further reflect Moody's expectation that the US coal
industry will continue secular decline, as coal-fired generation
will continue to be retired in favor of natural gas and renewables.
The ratings also, reflect, however, the advantageous position of
the ILB and NAPP relative to other basins, and the company's access
into the export markets. In domestic markets, the higher sulfur
content of NAPP and ILB coal requires it to be burned in power
plants with scrubbers, which means that the company's natural
customer base consists of larger baseload coal-fired plants less
likely to face retirement. Moody's notes that internationally, coal
consumption continues to grow, driven by economic development of
India and Southeast Asia. The company has access to the
international market through the CN railroad and long-term
contracts with the export terminals near New Orleans.

Assuming that the ABL revolver is not renewed or extended beyond
its current maturity date in December 2018, the company will have
weak liquidity since the letters of credit currently outstanding
(roughly $147 million) will require alternative collateral. Murray
had roughly $89 million of cash as of December 31, 2017 and about
$27 million available under the ABL revolver expiring in December
2018. Moody's expects the company to generate positive free cash
flows and to be in compliance with restrictive covenants under its
indentures, although the headroom under covenants may be limited
after 2018.

The B3 rating on the secured term loan reflects its priority
position in the capital structure with respect to claim on
collateral.

The stable outlook reflects the company's solid contracted
position, providing good visibility as to performance over the next
twelve months.

The ratings could be upgraded if the rate of secular decline in the
US thermal coal industry were to slow or reverse, or in the event
of material growth in scale and diversity.

The ratings could be downgraded if free cash flows were to turn
negative, or if liquidity were to deteriorate.

Murray is a privately-owned thermal coal mining company founded by
its current Chairman, President, and Chief Executive Officer,
Robert E. Murray, in 1988. Ownership of the company is closely held
by the CEO and his family, and the senior management team includes
family members. The company operates ten active mines in the
Illinois Basin, Northern Appalachia, and Uintah. The company has
80% voting interest in Foresight Energy GP LLC, and approximately
50% of the outstanding limited partner units in Foresight Energy
LP. Headquartered in St. Clairsville, Ohio, the company generated
revenue of roughly $3 billion in 2017.


NATURE'S BOUNTY: Bank Debt Trades at 9.90% Off
----------------------------------------------
Participations in a syndicated loan under which Nature's Bounty is
a borrower traded in the secondary market at 90.10
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents a decrease of 0.99 percentage points from the
previous week. Nature's Bounty pays 775 basis points above LIBOR to
borrow under the $400 million facility. The bank loan matures on
September 30, 2025. Moody's rates the loan 'Caa1' and Standard &
Poor's gave a 'CCC' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, April 20.


NEIMAN MARCUS: Bank Debt Trades at 12.12% Off
---------------------------------------------
Participations in a syndicated loan under which Neiman Marcus Group
Inc. is a borrower traded in the secondary market at 87.88
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents an increase of 1.18 percentage points from the
previous week. Neiman Marcus pays 325 basis points above LIBOR to
borrow under the $2.942 billion facility. The bank loan matures on
October 25, 2020. Moody's rates the loan 'Caa1' and Standard &
Poor's gave a 'CCC' rating to the loan. The loan is one of the
biggest gainers and losers among 247 widely quoted syndicated loans
with five or more bids in secondary trading for the week ended
Friday, April 20.


NETFLIX INC: Moody's Rates Proposed $1.5B Sr. Unsec. Bond 'Ba3'
---------------------------------------------------------------
Moody's Investors Service has assigned a Ba3 rating to Netflix,
Inc.'s proposed $1.5 billion 10-year senior unsecured notes
offering. Proceeds from the issuance will be used for general
corporate purposes, which may include content acquisitions, capital
expenditures, investments, working capital and potential
acquisitions and strategic transactions. Netflix's Ba3 corporate
family rating (CFR), Ba2-PD probability of default (PD) and SGL-1
speculative grade liquidity rating remain unchanged. The outlook
remains stable.

Here is a summary of the action:

Assignments:

Issuer: Netflix, Inc.

Senior Unsecured Regular Bond/Debenture, Assigned Ba3 (LGD4)

RATINGS RATIONALE

Pro forma for this debt issuance, Netflix's gross leverage will be
7.4x (including Moody's adjustments) for the last twelve months
ended March 31, 2018 (4.5x on a last quarter annualized (LQA)
basis). However, despite the continuing issuances of debt to fund
the company's negative cash flows, Moody's expects leverage to drop
gradually over time as the transition from licensed content to
produced original content levels off and newer international
markets begin to contribute to profits and overall margins improve.
Moody's anticipates that leverage will fall back to around 6x by
the end of 2018 and below 5x by the end of 2020 as the company's
EBITDA growth outpaces the growth content spend and in debt.
Further, Moody's believes the company is on a trajectory to surpass
200 million subscribers by the end of 2021, and that the company
can reach cash flow breakeven within 5 years as they grow total
margins to the low 20% range. Moody's believes the company's
strategy to procure its own content has positive long-term
implications as it builds its owned library assets as compared to
pure licensing of content, which will provide scale benefits for
the company and increasingly provides proprietary value to
consumers, not to mention provide a valuable asset base for
investors. With distribution reaching across the entire world,
Netflix has the capability to create content at a fixed cost and
scale it across a near global footprint.

The stable outlook reflects Moody's expectation that Netflix's
operating results will improve gradually and the company will
de-lever through revenue, EBITDA and margin growth. Moody's
anticipates that credit metrics should become less volatile over
time since no new markets are being launched, which have been a
significant drag on margins in the past.

Following the recent ratings upgrade, another upgrade of the
company's credit rating is unlikely in the near term given the
steady increases in debt to fund expansion of original content
production until original content production costs and working
capital use level off and free cash flow generation is evident.
However, ratings could be upgraded in future years as: 1) Netflix's
adds newer launched markets to its mature profitable markets
footprint; 2) it continues to expand subscriber numbers and
margins, helping to fund increases in content spend working capital
such that it can maintain its significant lead on its content
offering relative to competitors; and 3) sustaining debt-to-EBITDA
leverage below 4.0x. Higher profitability would be needed for a
higher rating along with a strong commitment from management to
sustain stronger credit metrics given the company's view that an
optimized capital structure for the company includes a ratio of 25%
debt to enterprise value.

Moody's would consider a downgrade to Netflix's ratings: 1) if
consistent and continuous margin improvements fail to be achieved
such that negative cash flows persist at current high levels; 2)
leverage remains stubbornly high and are not on a trajectory to
decline to below 5.0x; 3) if there are expectations for
deterioration in subscriber numbers due to competitive pressures or
operational setbacks; and 4) if liquidity issues arise due to
capital market access issues and capital needs exceeded the
company's cash balance and revolving credit facility availability.

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

Netflix, Inc., with its headquarters in Los Gatos, California, is
the world's leading subscription video on demand ("SVOD") internet
television network with three operating segments: Domestic
streaming, International streaming and Domestic DVD. Domestic and
International streaming segments derive revenues from monthly
subscription services consisting of streaming content over the
internet, and the Domestic DVD division derives revenues from
monthly subscription services consisting solely of DVD-by-mail.
Revenues for the last twelve months ended was approximately $12.8
billion.


OFF THE GRID: Taps Margulies Faith as Legal Counsel
---------------------------------------------------
Off The Grid, LLC, seeks approval from the U.S. Bankruptcy Court
for the Central District of California to hire Margulies Faith, LLP
as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; negotiate with creditors; assist in the
preparation of a plan of reorganization; and provide other legal
services related to its Chapter 11 case.

The firm will charge these hourly rates:

     Partners              $585
     Associates        $395 to $470  
     Paralegals            $225

Margulies Faith received a pre-bankruptcy retainer from the Debtor
in the sum of $16,000.

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

The firm can be reached through:

     Craig G. Margulies, Esq.
     Monsi Morales, Esq.
     Meghann A. Triplett, Esq.
     Margulies Faith, LLP
     16030 Ventura Blvd., Suite 470
     Encino, CA 91436
     Telephone: (818) 705-2777
     Facsimile:  (818) 705-3777
     E-mail: Craig@MarguliesFaithLaw.com
     E-mail: Monsi@MarguliesFaithLaw.com

                      About Off The Grid

Founded in 2009, Off The Grid LLC is a privately-held company in
San Simeon, California, that leases real estate properties.  The
company is an affiliate of Red Mountain Farms, LLC, which sought
bankruptcy protection on Feb. 14, 2018 (Bankr. C.D. Cal. Case No.
18-10202)

Off The Grid, LLC, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Cal. Case No. 18-10399) on March 20,
2018.  In the petition signed by David Robertson, sole member, the
Debtor estimated assets of $1 million to $10 million and
liabilities of $1 million to $10 million.

Judge Deborah J. Saltzman presides over the case.


OLEARY DEVELOPMENT: Auction of Two Alabama Lots Today
-----------------------------------------------------
The real property of OLeary Development Company, LLC, an Alabama
limited liability company, located in Calhoun County, Alabama, will
be sold at public outcry to the highest bidder for cash, in front
of the main entrance of the Courthouse at Calhoun County on April
30, 2018, during the legal hours of sale.

The United States Bankruptcy Court Northern District of Alabama
Eastern Division on April 6, 2018, entered an Order approving the
sale of these OLeary properties:

     -- PARCEL A: Lot A, Williamson's Addition to the City of
Anniston, Alabama, as recorded in Plat Book AA, at Page 45, as
corrected and re-recorded at Plat Book AA, Page 49, in the Probate
Office of Calhoun County, Alabama, being parts of Lots 1-5, Block
130, Anniston City Land Company, as recorded in Plat Book A, at
Page 415, in the Probate Office of Calhoun County, Alabama; and

     -- PARCEL B: Lot B, Williamson's Addition to the City of
Anniston, Alabama, as recorded in Plat Book AA, at Page 45, as
corrected and re-recorded at Plat Book AA, Page 49, in the Probate
Office of Calhoun County, Alabama, being parts of Lots 1-5, Block
130, Anniston City Land Company, as recorded in Plat Book A, at
Page 415, in the Probate Office of Calhoun County, Alabama.

OLeary has been declared in default under a July 2016 mortgage for
the benefit of Kirkland Financial, LLC, a Tennessee limited
liability company.

The property will be sold on an "as is," "where is" basis, and with
all faults.

Kirkland Financial is represented by:

     Brian R. Walding, Esq.
     WALDING, LLC
     2227 First Avenue South, Ste. 100
     Birmingham, AL 35233
     Tel: (205) 307-5049

                   About OLeary Development

OLeary Development Company LLC is a privately held company that
leases real estate properties.  The company is the fee simple owner
of a real property located at 1100 Noble St, Anniston, AL,
36201-4639 with a market value of $5.40 million.  The company's
gross revenue amounted to $373,897 in 2017 and $153,783 in 2016.

OLeary Development Company filed a Chapter 11 petition (Bankr. N.D.
Ala. Case No. 18-40093) on Jan. 22, 2018.  In the petition signed
by Christopher R. OLeary, Sr., managing partner, the Debtor
disclosed $5.49 million in total assets and $2.11 million in total
liabilities.  Harold Douglas Redd, Sr., Esq. of the Redd Law Firm,
P.C., is the Debtor's counsel.


ONTARIO CENTURY: Disclosure Statement Hearing Set for May 23
------------------------------------------------------------
The U.S. Bankruptcy Court for the Northern District of Illinois is
set to hold a hearing on May 23 to consider approval of the
disclosure statement and Chapter 11 plan of reorganization for
Ontario Century Property, LLC.

The hearing will take place at 10:30 a.m., at Courtroom 744.  

The deadline for creditors to file their objections and submit
ballots of acceptance or rejection of the plan is May 14.

The Debtor was the owner of commercial condominium unit and three
residential condominium units located at 182 West Lake Street,
Chicago, Illinois.

Payments to holders of general unsecured claims will come from the
net sales proceeds of the Property. The Unsecured Claims total
$30,893.13. Based upon the net sales proceeds of the Property in
the amount of $53,888.26, it is anticipated that the Unsecured
Creditors will receive dividend of approximately sixty-five (65%)
percent of Allowed Claims.

Administrative Claims are estimated to be $33,800.00.

A full-text copy of the First Amended Disclosure Statement is
available at:

         http://bankrupt.com/misc/ilnb15-34713-212.pdf

A full-text copy of the Second Amended Disclosure Statement is
available at:

         http://bankrupt.com/misc/ilnb15-34713-215.pdf

                 About Ontario Century Property

Ontario Century Property, LLC, sought Chapter 11 protection (Bankr.
N.D. Ill. Case No. 15-34713) on Oct. 13, 2015.  At the date of
filing, the Debtor was the recorded title owner of one Commercial
condominium unit and three residential condominium units.  

The Debtor estimated assets of $0 to $50,000 and $500,001 to $1
million in liabilities.

Joel A. Schechter, Esq., at Law Offices of Joel Schechterm, serves
as the Debtor's counsel.  The Debtor hired Beermann Pritikin
Mirabelli Swerdlove LLP as its special counsel.


OSHKOSH CORP: Moody's Ups Sr. Unsec. Rating to Ba1, Outlook Stable
------------------------------------------------------------------
Moody's Investors Service, upgraded Oshkosh Corporation's senior
unsecured rating to Ba1 from Ba2 and Speculative Grade Liquidity
Rating (SGL) to SGL-1 from SGL-2 to reflect the refinancing of the
company's bank credit facilities on an unsecured basis. Oshkosh's
capital structure is now unsecured. Moody's affirmed Oshkosh's
Corporate Family Rating (CFR) at Ba1 and Probably of Default Rating
at Ba1-PD. Oshkosh's rating outlook is stable.

RATINGS RATIONALE

Oshkosh's ratings, including the Ba1 CFR, reflect the company's
large scale, with revenue in excess of $7 billion, and strong
credit metrics including debt to EBITDA of 1.8 times and retained
cash flow to debt of 32% as of December 31, 2017 (after Moody's
standard adjustments). Moody's expects revenue to grow 5% in fiscal
2018, and for this growth trend to continue for the foreseeable
future, given Oshkosh's strengthening defense business and good
demand for access equipment supported by the strong economy.

The company is to benefit from the replacement cycle for access
equipment so that revenues and margins are positioned to
strengthen. The defense segment, with the Joint Light Tactical
Vehicle contract ("JLTV", stated value at $6.7 billion) underway,
continues to have good visibility and revenue traction. JLTV
production volume is expected to ramp up significantly in 2018 and
we expect JLTV revenue to contribute more than half of Oshkosh's
defense revenue by 2020. The recent $476 million FMTV A2 contract
win further enhances Oshkosh's position as an important tactical
vehicle supplier to the US Army. Oshkosh's free cash flow is to
improve based on expectations for continued strong performance.
With a favorable industrial outlook and the benefit from the recent
tax reform, we expect Oshkosh to generate good free cash flow at
least through fiscal 2019.

The stable outlook reflects the expectations that the company will
sustain its strong overall credit metrics and continue to manage
its balance sheet conservatively. Moody's anticipates cost
reduction and profit diversification through ongoing productivity
initiatives, especially its strategy to grow revenues and margins.
While possible, Moody's does not expect sizeable acquisitions that
will materially weaken the company's credit profile.

The SGL-1 speculative grade liquidity rating denotes excellent
liquidity. Moody's expects Oshkosh to generate good operating cash
flow in the coming years and continue to maintain a large cash
balance. Additional liquidity is available under the new $850
million senior unsecured revolving credit facility maturing in
2023, which is currently undrawn.

The ratings are unlikely to be upgraded over the near term given
the concentration of Oshkosh's operating profits from the access
equipment and defense segments, and to a lesser degree its fire and
emergency business. However, the ratings could be upgraded with a
more balanced and diversified profitability stream. Also, given the
cyclical nature of Oshkosh's businesses, higher ratings would
require EBITA to interest over 6 times and debt to EBITDA under 2
times (after Moody's standard adjustments) along with expectations
for continued strong liquidity. Ability to consistently maintain
both free cash flow to debt and EBITA margin at above 10% would
also be important considerations.

The ratings could be downgraded if debt to EBITDA were expected to
exceed 2.5 times and weaken further, or if the company's liquidity
profile were to deteriorate. A shift away from its currently
conservative balance sheet management or a significant reduction in
cash holdings could negatively impact Oshkosh's ratings depending
on its overall liquidity and the anticipated performance of its
businesses. Ratings could also be downgraded if sales and margins
contracted. Increased shareholder friendly actions or a sizeable
debt-financed acquisition that results in higher leverage could
pressure the ratings as well.

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

Oshkosh, headquartered in Oshkosh, WI, is a leading designer,
manufacturer and marketer of a broad range of specialty vehicles
and vehicle bodies. The company operates in four segments: access
equipment, defense, fire & emergency, and commercial (concrete
mixers, refuse collection vehicles and other products for
construction companies). Revenues for the last twelve months ended
December 31, 2017 totaled approximately $7.2 billion.

The following summarizes the rating action:

Moody's upgraded the following ratings:

Issuer: Oshkosh Corporation

Senior Unsecured Regular Bond/Debenture Mar 1, 2022, Ba1 (LGD4),
from Ba2 (LGD5);

Senior Unsecured Regular Bond/Debenture Mar 1, 2025, Ba1 (LGD4),
from Ba2 (LGD5).

Speculative Grade Liquidity Rating, SGL-1, from SGL-2.

Moody's affirmed the following ratings:

Corporate Family Rating at Ba1;

Probability of Default Rating at Ba1-PD.

The rating outlook is stable.


PANCHITA BELLO: Proposes $235K Sale of Washington DC Property
-------------------------------------------------------------
Panchita Bello asks the U.S. Bankruptcy Court for the District of
Columbia to authorize the sale of the real property known as 1529 A
Street, SE, Washington, DC to District Home Buyers, LLC for
$235,000.

Prior to the commencement of the instant case, the Debtor was the
record owner, in fee simple, individually, of the Property).  The
tax assessment for the Property suggests a value of approximately
$250,000; however, the Property suffers from a significant zoning
problem: the Property is narrow, and the District of Columbia has
required that there be a sufficient are to the side of any
structure to permit access to the rear area of the lot.  Depending
on the size of the access path and the width of the structure, it
is possible that a structure no more than 12 feet wide, and
possible much less, would be the maximum width permitted.  While
the District of Columbia has indicated in the past a willingness to
waive and correct this unreasonable requirement, it persists of
record presently.  This limitation has inhibited the liquidity of
the Property, and curtailed its market value substantially.  The
Debtor, a real estate broker herself, has been attempting to sell
the Property for nearly two years, with little or not market
interest.

The Debtor has successfully identified the Buyer who has submitted
a written offer in the form of a contract for the purchase of the
Property.  The price offered under the Contract is $235,000.  No
independent broker has been involved in the sale, thus there is no
commission to be paid on account of the sale.

The Contract was negotiated at arms'-length, with a third-party,
unrelated buyer.  In the exercise of her business judgment,
tempered by her own extensive personal and professional experience
with the Property and as a real estate broker for many years in the
District of Columbia, the Debtor concludes that the approval and
consummation of the sale contemplated by the Contract is in the
best interests of the estate and creditors.

The Property is encumbered by a District of Columbia fine
(dated/recorded on Sept. 6, 2016) in the amount of $535 (apparently
for "wrongful housing"), but otherwise there are no known liens,
claims or encumbrances.  The records of the District of Columbia
Recorder of Deeds (for Square 1072, Lot 0827) confirm that there
are no other recorded liens, judgments, mortgages or deeds of trust
encumbering the title to the Property at this time.

The Debtor asks approval of the sale free and clear of all liens,
claims and encumbrances, with such liens, claims and encumbrances
to attach to the proceeds from the sale of the Property (if not
paid at closing), in such priority and with such degree and extent
of priority and perfection as they had at the time of the filing of
the instant case, subject to the right of the Debtor to object to
the allowance of such lien, claim or encumbrance(s), in whole or in
part, prior to disbursement in satisfaction of the claim underlying
the lien, claim or encumbrance.

The Debtor intends to have the administrative penalty assessed by
the District of Columba on Sept. 6, 2016, paid in full at closing,
upon confirmation that said lien is still valid and being pursued
by the District of Columbia.

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

   http://bankrupt.com/misc/Panchita_Bello_190_Sales.pdf

Panchita Bello sought Chapter 11 protection (Bankr. D.D.C. Case No.
16-00130) on March 20, 2016.  The Debtor tapped Jeffrey M. Sherman,
Esq., at Law Offices of Jeffrey M. Sherman, as counsel.


PELICAN REAL: Liquidating Trustee Selling Websites to TGC for $275K
-------------------------------------------------------------------
Maria M. Yip, Liquidating Trustee of the Smart Money Liquidating
Trust and its debtor-affiliates, asks the U.S. Bankruptcy Court for
the Middle District of Florida to authorize the bidding procedures
in connection with the sale of Smart Money Secured Income Fund,
LLC's 151 website Internet and domain names and all content within
and any and all other rights associated with those respective
domain names, including without limitation, any intellectual
property rights, any and all related domains, logos, customer
lists, email lists, passwords, usernames, and tradenames, to
Today's Growth Consultant, Inc. ("TGC") for $275,000, subject to
overbid.

The Liquidating Trust now has interests in these Websites.  The
Websites are listed by name and registration on Exhibit A.  The
Liquidating Trustee wants to sell all of the Liquidating Trust's
right, title, and interest in the Websites for the highest and best
offer, and she has received a conditional offer of $275,000 from
TGC, a consulting company which had transactional dealings with SIF
related to the Websites.  

The sale is to be "as is, where is," with no representations or
warranties of any kind (except that there exists no agreement,
offer, or promise by the Liquidating Trustee to sell, hypothecate,
or convey her right, title, and interest in the Websites, other
than as provided by TGC), subject to higher and better offers and
court approval.  TGC's offer is subject to the Court approving the
Settlement Agreement between Liquidating Trustee and TGC for which
the Liquidating Trustee has sought Court approval pursuant to the
Liquidating Trustee's Motion to Compromise Controversy with Today's
Growth Consultant, Inc.

In accordance with the Settlement, the Liquidating Trustee and TGC
have entered into a Purchase and Sale Agreement.

The essential terms of the PSA are:

     a. The Liquidating Trustee is selling the Liquidating Trust's
right, title, and interest in the Websites, subject to higher and
better offers and Court approval.

     b. The sale price will be $275,000 or such higher and better
offer accepted by the Seller in the event that the Liquidating
Trustee receives at least one Qualifying Bid and conducts an
auction.

     c. TGC shall, at the time the Motion is filed, deposit $50,000
in immediately available funds with the Liquidating Trustee.

     d. If there is no auction, or if there is an auction and TGC
is the high bidder, then TGC will pay the Liquidating Trustee the
remaining amount owed in advance of the final hearing on the
Motion.  If there is an auction and TGC is outbid, TGC will serve
as a backup bidder.

     e. As noted, TGC's offer is subject to the entry of an order
approving the Settlement.  As provided in the Settlement Agreement,
TGC  will fully cooperate in good faith with the sale of the
Websites by the Liquidating Trustee both prior to and after the
sale, which  includes, but is not limited to, responding to
inquiries regarding the Websites and facilitating the transfer of
the Websites in the event of a closing with another buyer.  In the
event of a closing with a buyer other than TGC, TGC agrees not to
claim, and relinquishes, any interest in the Websites.

The Liquidating Trustee believes that the sale the best interest of
the Smart Money Liquidating Trust estate and its beneficiary
creditors.  In order to assure the greatest recovery, the
Liquidating Trustee will continue to solicit offers for the sale of
the Liquidating Trust's right, title, and interest in the Websites,
and asks that the Court approves the Bidding Procedures.

The salient terms of the Bidding Procedures are:

     a. Qualifying Bid: $300,000

     b. Deposit: $50,000

     c. In the event that the Liquidating Trustee receives at least
one Qualifying Bid by a deadline of 5:00 p.m. (ET) on the 14th day
before the initial date set by the Court as the final hearing on
the Motion, then the Liquidating Trustee will conduct an auction
for the sale of the Liquidating Trust's right, title, and interest
in the Websites in advance of the final hearing (at such time and
place to be determined by the Liquidating Trustee).

The Liquidating Trustee asks that the Court approves the Bidding
Procedures, the Auction Procedures, and the Notice of Proposed Sale
for service on all creditors and parties in interest.

The Liquidating Trustee is not aware of any liens on, claims
against, or interests of others in the Websites, except for the
following:

     a. Potential claims against or interests in the Websites of
TGC pursuant to its agreements with SIF.  SIF entered into 10
"Consulting Performance Agreements" with TGC through which (a) SIF
acquired certain of the Websites and (b) TGC was obligated to
provide marketing, strategy, maintenance, and hosting services for
those Websites. SIF also entered into a "Website Network Purchase
and Performance Agreement," through which TGC was obligated to pay
SIF certain revenues generated from the Websites.

     b. Potential claims against or interests in the Websites of
Lin Shieh, also knoan as Tom Shieh, or any affiliate companies
under the "Website Network Purchase and Performance Agreement."

     c. Potential claims against or interests in the Websites of
the counter-parties to 66 Joint Venture Agreements that SIF had
with investors or creditors, who were to receive either fixed or
variable returns.  These agreements did not give the counterparties
any ownership rights in the Websites; however, they did provide a
right of first refusal to purchase the Websites under the same
terms and conditions of a proposed sale.  The Liquidating Trustee
intends to file a motion to reject these agreements.  The
Liquidating Trustee is not by the Motion suggesting that these
joint venturers do not have claims against the estate; only they
that they do not have a claim, interest, or property right in the
Websites that are being sold by the Motion.

A copy of the PSA and the Exhibit A attached to the Motion is
available for free at:

         http://bankrupt.com/misc/Pelican_Real_766_Sales.pdf

The Liquidating Trustee does not believe that there are any valid
liens, claims, or interests of anyone in the Websites, and requests
that the Court set a deadline of 5:00 p.m. (ET) on the 14th day
before the initial date set by the Court as the final hearing to
assert any lien, claim, or interest in the Websites or its
proceeds.  Pursuant to 11 U.S.C. Section 363(f) the sale should be
free and clear of liens, claims, and interests of others who
receive notice of the Motion and hearing, with the liens, claims,
and interests to attach to the proceeds.

Because the Liquidating Trustee was solely involved in the finding
of the Proposed Buyer, there are no brokerage fees owed relating to
sale.

The Liquidating Trustee asks that the Court grants Motion and
enters: (a) an order on an ex parte basis (i) conditionally
approving the Bidding Procedures, Auction Procedures, and the
Notice and Proposed Sale; (ii) setting the deadline to assert any
lien, claim, or interest in the Websites or its proceeds; and (iii)
setting a final hearing no later than 60 days from the entry of the
Sale Procedures Order; and (b) an order approving the sale of the
Liquidating Trustee's right, title, and interest in the Websites
free and clear of all liens, claims, and interests of others.

Because of the need to close rapidly on the sale, the Liquidating
Trustee submits that the circumstances warrant the elimination of
the 14-day stay provided by Bankruptcy Rule 6004(h).  The rule
provides that the stay will not apply if the Court so orders.

The Purchaser:

          TODAY'S GROWTH CONSULTANT, INC.
          c/o Smith Amundsen, LLC
          Attn: John Collen, Esq.
          150 North Michigan Ave.
          Suite 3300
          Chicago, IL 60601
          E-mail: jcollen@salawus.com

                  About Pelican Real Estate

Pelican Real Estate, LLC, and its eight affiliates sought
protection under Chapter 11 of the Bankruptcy Code (Bankr. M.D.
Fla. Lead Case No. 16-03817) on June 8, 2016.  In the petition
signed by Jared Crapson, president of SMFG, Inc., manager of
Pelican Management Company, LLC, Pelican Real Estate estimated
under $50,000 in both assets and debt.

The Debtors tapped Elizabeth A. Green, Esq., at Baker & Hostetler
LLP, as bankruptcy counsel.  The Debtors hired Bill Maloney
Consulting as their financial advisor; Hammer Herzog and Associates
P.A. as their accountant; and Pino Nicholson PLLC as their special
counsel.

Turnkey Investment Fund LLC, an affiliate of Pelican Real Estate
LLC, hired Dance Bigelow Sharp & Co. as accountant.

Guy Gebhardt, acting U.S. trustee for Region 21, on July 27, 2016,
formed an official committee of unsecured creditors for Pelican
Real Estate LLC's affiliates, Smart Money Secured Income Fund LLC
and Accelerated Asset Group LLC.

Maria Yip was appointed examiner in the case.  She hired
GrayRobinson, P.A., as her lead counsel; Fikso Kretschmer Smith
Dixon Ormseth PS as special counsel; and Schweet Linde & Coulson,
PLLC, as special foreclosure counsel.

                          *     *     *

On Feb. 15, 2017, the Court entered an order confirming the
Debtors' Second Amended Plan of Liquidation.  The Plan became
effective on March 2, 2017, at which time the Smart Money
Liquidating Trust came into existence and Ms. Yip was named the
liquidating trustee.


PETROLEUM GEOSERVICES: Bank Debt Trades at 7.67% Off
----------------------------------------------------
Participations in a syndicated loan under which Petroleum
Geo-Services ASA [PGS] is a borrower traded in the secondary market
at 92.33 cents-on-the-dollar during the week ended Friday, April
20, 2018, according to data compiled by LSTA/Thomson Reuters MTM
Pricing. This represents a decrease of 1.05 percentage points from
the previous week. Petroleum Geo-Services pays 250 basis points
above LIBOR to borrow under the $400 million facility. The bank
loan matures on March 19, 2021. Moody's rates the loan 'B3' and
Standard & Poor's gave a 'CCC+' rating to the loan. The loan is one
of the biggest gainers and losers among 247 widely quoted
syndicated loans with five or more bids in secondary trading for
the week ended Friday, April 20.


PETROSHARE CORP: Eide Bailly LLP Casts Going Concern Doubt
----------------------------------------------------------
PetroShare Corp. filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K, disclosing a net loss of
$11,026,051 on $11,107,574 of total revenue for the fiscal year
ended December 31, 2017, compared to a net loss of $322,597 on
$333,116 of total revenue for the year ended in 2016.

Eide Bailly LLP in Denver, Colo., states that the entity has
suffered recurring losses from operations and has a net capital
deficiency that raises substantial doubt about its ability to
continue as a going concern.

The Company's balance sheet at December 31, 2017, showed total
assets of $34.91 million, total liabilities of $27.03 million, and
a total stockholders' equity of $7.88 million.

A copy of the Form 10-K is available at:
                              
                       https://is.gd/BnIhcD

                       About PetroShare Corp.

PetroShare Corp. engages in the acquisition, exploration, and
development of crude oil and natural gas properties in the Rocky
Mountain or mid-continent region of the United States.  It holds
interest in 33.66 net gross productive wells in 7,967 net acres of
oil and gas properties.  The Company was founded in 2012 and is
based in Englewood, Colorado.



PINNACLE COS: Resource West Buying 3 Patents for $200K
------------------------------------------------------
Pinnacle Companies, Inc., PCI Manufacturing Solutions, LLC, and its
corporate parent, Resource West, Inc., ask the U.S. Bankruptcy
Court for the Eastern District of Texas to authorize the sale of
three patents: (i) patent number 8,801,041, (ii) patent number
8,534,480, and patent number 8,474,892, to Resource West for
$200,000.

A hearing on the Motion is set for May 11, 2018.  Objections, if
any, must be filed within 21 days from the date of service.

The Debtor owns an industrial building, comprising 155,983 square
feet of space, located on a 48.775 acre parcel of land, at 906
Hillcrest Drive, Sulphur Spring, Hopkins County, Texas.  The Debtor
leases the Property to PCI, which uses the Property as a
manufacturing facility.  The Lease was executed on Dec. 29, 2015,
and the primary term runs for three years, through Dec. 29, 2018.
The Lease also provides PCI with three options to renew the Lease
for additional lease periods of three years each.  However, Article
25 of the Lease gives PCI the right to terminate the Lease on 10
days' notice if the Property is sold.

The Debtor has filed a Motion for Authority to Sell the Property to
Traylor Investments.  Traylor has indicated that it may not be
willing to purchase the Property if PCI may terminate the Lease on
10 days' notice, in accordance with Article 25 of the Lease.  The
Debtor has asked that PCI waive the provisions of Article 25 of the
Lease to facilitate the proposed sale to Traylor or any other
potential purchaser.  PCI is unwilling to amend the Lease
generally, but it will agree to a one-time waiver of Article 25 for
the benefit of Traylor or another purchaser from the Debtor, as a
part of an agreement with the Debtor to purchase three patents.

On Jan. 1, 2016, PCI and the Debtor entered into a Patent License
Agreement ("PLA") for three patents held by the Debtor, and
identified as Patents Nos. 8,801,041, 8,534,480, and 8,474,892.  

Pursuant to the PLA, PCI is authorized to use the Debtor's Patents
in its manufacturing business through 2018, in exchange for a
schedule of royalty payments set forth:

     Period     Minimum Annual Royalty     Percentage Royalty

     2016      $100,000, paid quarterly      3% of sales
                     in arrears

   2017-18     $200,000, paid quarterly      6% of sales
                     in arrears

Unfortunately, the product sales that PCI anticipated under the PLA
never materialized, and the PLA has been an expensive failure from
PCI's perspective.  One of the Patents lapsed on July 2, 2017 for
failure to pay the statutory maintenance fees.  The Debtor filed a
petition to reinstate the lapsed Patent on Jan. 29, 2018.  The
Debtor does not believe the lapse of the Patent permanently reduces
its value.

PCI has paid all minimum royalties due through 2017, but it has not
yet paid the minimum royalties due for 2018.  The first quarterly
installment would be due in April.  As part of the parties' Joint
Motion to Modify Option Agreement and Patent License Agreement,
dated Oct. 11, 2017, PCI indicated that it may have defenses to its
obligations under the PLA to pay minimum royalties for 2018 and
expressly reserved the right to assert such defenses in the future.
Rather than litigate PCI's obligations to pay minimum royalties in
2018 and its defenses to them, the Debtor, PCI, and Resource West
have simply taken those disputes into consideration as part of the
negotiated purchase price of the Patents.

The PLA will expire according to its terms at the end of 2018.
While the Patents have not produced the economic returns PCI had
anticipated, they still have potential value, and PCI's corporate
parent, Resource West, is willing to purchase them.  Subject to
Court approval, the Debtor, PCI, and Resource West have entered
into an agreement for the sale of the Patents to Resource West in
exchange for $200,000 cash, payable by May 31, 2018, a one-time
waiver of PCI's rights under Article 25 of the Lease, and a mutual
release of claims related to inducement, execution, and performance
of the PLA.

The $200,000 cash payment would also fully satisfy PCI's royalty
obligations under the PLA, if any, in 2018.  The Debtor has
informed PCI that the Patents are subject to a lien in favor of
Veritex Bank, formerly known as Sovereign Bank.  The Debtor is also
subject to several abstracts of judgment, whose legal effect may be
unpredictable. Accordingly, Resource West will require that the
sale of the Patents be made free and clear of lien, claims, and
interests, with any liens to attach to the proceeds.

After extensive arm's-length negotiations, the Debtor, PCI, and
Resource West have reached agreement on the terms of the Debtor
selling the Patents to Resource West.  The terms of the Agreement
are set forth in a lengthy exchange of emails between the counsel
for the Debtor and PCI.

Subject to Court approval, the terms of the Agreement are:

     a. The Debtor will sell and assign the Patents, in their
current condition, with all faults, to Resource West, outside the
ordinary course of business for a one-time cash payment of
$200,000, to be made by May 31, 2018;

     b. The cash payment of $200,000, on or before May 31, 2018,
will also fully satisfy PCI's obligations, if any, to the Debtor to
pay minimum royalties under the PLA for 2018;

     c. The sale of the Patents will be made free and clear of
liens, claims, and interests;

     d. As part of the conveyance of the Patents, PCI will release
any and all claims against the Debtor for breaches of the PLA and
will release any and all claims against the Debtor and its
principals for any misrepresentations made in connection with the
inducement or execution of the PLA.  Likewise, the Debtor will
convey to Resource West any claims it may have against PCI for
breaches of the PLA;

     e. PCI will waive its rights under Article 25 of the Lease on
a one-time basis to help the Debtor sell the Property to Traylor or
to another purchaser, but such waiver will not amend the provision
of the Lease or apply to any future transactions regarding the
Property or the Lease.  PCI and the Debtor will use good faith
efforts to cooperate and support the Debtor's efforts to sell the
Property.

     f. The sale proceeds will be disbursed as follows: (i) Veritex
Community Bank - $195,488; (ii) U.S. Trustee Fee - $2,000; (iii)
Attorney Fee - $2,500; and (iv) Bank Fee - $12.

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

    http://bankrupt.com/misc/Pinnacle_Companies_107_Sales.pdf

The Debtor is not using the Patents.  They are simply an asset that
can be sold for the benefit of the estate.  However, the Patents
are a highly specialized asset and not very liquid.  The market for
them is thin.  PCI and its corporate parent, Resource West, are the
logical buyers, as PCI is already using the Patents in its
manufacturing business.  The agreed sale price is fair and
reasonable.  The sale of the Property will relieve the Debtor of
$2.6 million in mortgage debt, and the sale might not happen if PCI
is free to terminate the Lease on 10 days' notice upon sale of the
Property.  Accordingly, the Debtor has good business reasons to
sell the Patents for the proposed sale price.

Because of urgent timing issues regarding the proposed sale of the
Property, the Debtor, PCI, and Resource West ask that the Court
waives the automatic stay of the effective date its Order provided
in Federal Rule of Bankruptcy Procedure 6004(h), and makes the
Order granting the Motion effective upon entry.

                   About Pinnacle Companies

Pinnacle Companies, Inc., owns real property located at 906
Hillcrest Drive, Sulphur Springs, Texas 75482, in Hopkins County,
Parcel #R000024791, which includes a commercial building, office
space, warehouse and other improvements on approximately 48.775
acres of land.

Pinnacle Companies sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Tex. Case No. 16-41889) on Oct. 18,
2016.  In the petition signed by Miles J. Arnold, director, the
Debtor estimated assets of less than $50,000 and liabilities of $10
million to $50 million.  The case is assigned to Judge Brenda T.
Rhoades.  Quilling, Selander, Lownds, Winslett & Moser, P.C.,
serves as the Debtor's legal counsel.


PJ REAL ESTATE: Unsecureds May Go Unpaid Under Amended Plan
-----------------------------------------------------------
PJ Real Estate LLC filed with the U.S. Bankruptcy Court for the
District of Maryland an amended disclosure statement for its
proposed plan of liquidation.

Class 3 under the amended plan consists of the allowed secured
claims. After the Debtor files its motion to sell its real
property, and after a hearing, the secured claims will be treated
for and paid in the ordinary course of business in commercial real
estate sales transaction, with an approved arms-length bona fide
purchaser for value at fair market rate.

Class 4 consists of the general unsecured claims. After the Debtor
liquidates and sells its assets under Section 363(b), any surplus
left over after all secured claims are paid in full, if any, will
be distributed to each allowed Class 4 Claim on a pro-rata basis.
Otherwise, if there is no surplus after all allowed secured claims
are paid, in full, then these Class 4 claims will go unpaid, as
they would be treated in a Chapter 7 liquidation setting.

The Debtor's scheduled real property is divided into two units. The
assessed value, if the Debtor reads the the property tax claims
properly, is $182,600, for each unit, multiplied by two, or
$365,200. Determining the Fair market value is difficult in a
commercial setting, but it is believed to be roughly between
$275,000 and $300,000 each unit, or $550,000 - $600,000.

Monthly Operating reports show essentially no income. Again, the
Debtor is a shell holdings company. The principals who run their
business can barely afford to maintain rent payments to the Debtor,
which rent is then forwarded to M&T Bank, at $2500 monthly.

A full-text copy of the Amended Disclosure Statement is available
for free at:

      http://bankrupt.com/misc/mdb17-18758-74.pdf

                  About PJ Real Estate LLC

PJ Real Estate, LLC owns a parcel of commercial real estate in
Bowie, Prince George's County, Maryland.

The Debtor sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. D. Md. Case No. 17-18758) on June 27, 2017.  Paul
Burns, its authorized representative, signed the petition.

At the time of the filing, the Debtor disclosed that it had
estimated assets of less than $50,000 and liabilities of less than
$1 million.

The John Roberts Law Firm, PC represents the Debtor as bankruptcy
counsel.


PLATINUM PARTNERS: CohnReznick Ordered to Produce Audit Documents
-----------------------------------------------------------------
Judge Shelley C. Chapman of the U.S. Bankruptcy Court for the
Southern District of New York granted the motion of Margot MacInnis
and Nilani Perera, the foreign representatives of Platinum Partners
Venture Arbitrage Fund (International) Limited, for an order
compelling CohnReznick LLP to comply with a subpoena for the
production of documents.

MacInnis and Perera (the "International Fund Liquidators"), the
foreign representatives of Platinum Partners Venture Arbitrage Fund
(International) Limited (the "International Fund"), for an order
directing CohnReznick to comply with a subpoena to produce
documents served on August 31, 2017. Martin Nicholas John Trott and
Christopher Barnett Kennedy, the duly appointed joint official
liquidators and foreign representatives of Platinum Partners Value
Arbitrage Fund L.P. (the "Master Fund") filed a Joinder to the
Motion. CohnReznick filed a Memorandum of Law in Opposition to the
Motion.

The International Fund Liquidators brought the motion in order to
obtain records concerning the International Fund, the Master Fund,
and Platinum Partners Value Arbitrage Intermediate Fund Ltd. that
are within the possession of CohnReznick, which provided audit
services to the Funds for calendar years 2014 and 2015.

CohnReznick objected to the Motion and argued that it need not
comply with the Subpoena on the grounds that (i) the Subpoena seeks
documents that the Liquidators would be unable to obtain under
applicable Cayman law and (ii) the Subpoena impermissibly seeks
"pre-suit discovery" concerning potential claims that would fall
within the scope of the arbitration provisions in the engagement
letters between CohnReznick and the Funds. Alternatively, if the
Motion were granted, CohnReznick argued that the Subpoena is overly
broad and should be narrowed substantially.

The Liquidators argued that the documents subpoenaed from
CohnReznick are both relevant and necessary to their ongoing
investigation of the Funds' affairs because, as the Funds' outside
auditor, CohnReznick has a unique set of documents and analyses
concerning the Funds' assets, liabilities, and financial affairs
which would assist the Liquidators' investigation and understanding
of the Funds' affairs for the two years immediately prior to the
Funds' liquidations. As such, the relevance of the documents the
Liquidators seek goes well beyond any claim that the Liquidators
might ultimately pursue against CohnReznick. In addition, the
Liquidators argued that, because former executives of the Funds
have asserted their Fifth Amendment rights, the Liquidators will be
unable to obtain information about the conduct, assets, or
financial condition of the Funds from such individuals and instead
must depend almost entirely on third-party discovery for such
information.

CohnReznick argued that the Court should deny the Motion because
the Liquidators would not be permitted to obtain in the Cayman
Islands the discovery sought in the Subpoena. As a result,
CohnReznick posits that allowing the Liquidators to bypass Cayman
law would be a "perversion of the comity concerns that underlie
chapter 15 and would just invite forum shopping." In support of its
argument, CohnReznick cites to the Reynolds Declaration, in which
Ms. Reynolds states that, under Cayman law, insolvency
representatives may not obtain audit work papers or materials that
are not the debtor’s property.

After considering the evidence presented by the parties on the
issue of whether audit work papers sought by liquidators are
discoverable under the Companies Law -- namely, the decision of the
Grand Court in China Milk, the dictum of the Privy Council in
Singularis, and the statements by the declarants  that there are no
additional decisions by Cayman courts on the issue -- the Court
finds that it has not been provided with evidence sufficient to
enable it to conclude that Cayman law prohibits the discovery
sought in the Subpoena. Accordingly, the argument that comity
prohibits granting the Motion fails.

CohnReznick also argued that the Funds are precluded from seeking
pre-litigation discovery pursuant to the Bankruptcy Code or
Bankruptcy Rule 2004 because the parties are contractually bound by
the arbitration clause in the Engagement Letters, which broadly
applies to "[a]ny dispute, controversy, or claim" arising out of or
related to the rendering of CohnReznick's services and such clause
requires that such dispute, controversy, or claim be finally
resolved by arbitration and not by a court of law.

The Liquidators submitted that the arbitration provisions under the
Engagement Letters are irrelevant because the Liquidators have not
asserted any claim against CohnReznick at this time; they are
merely seeking information "essential to an investigation of the
company's affairs and the identification of assets for the benefit
of creditors." They argued that, in the absence of a pending
proceeding, CohnReznick has no contractual right to limit the
relief available to the Liquidators under the Bankruptcy Code.

The Court agrees. One of the significant objectives of chapter 15
is to provide judicial assistance to foreign representatives in
gathering information which will enable them to comply with their
duties. It would be at cross purposes with this objective, in the
context of a foreign representative's application seeking discovery
pursuant to section 1521, to interpret an arbitration clause so
broadly that it eliminates this right.

Accordingly, the Court determines that the arbitration clauses
under the Engagement Letters do not limit the relief available to
the Liquidators under the Bankruptcy Code and Rules with respect to
the Subpoena.

A full-text copy of the Court's Memorandum Decision dated April 17,
2018 is available at:
     
     http://bankrupt.com/misc/nysb16-12925-72.pdf

Counsel for the Liquidators of Platinum Partners Value Arbitrage
Fund (International) Limited (in Official Liquidation):

     Jack B. Gordon, Esq.
     LEWIS BAACH KAUFMANN MIDDLEMISS PLLC
     1899 Pennsylvania Ave., NW, Suite 600
     Washington, DC 20006
     jack.gordon@lbkmlaw.com

Counsel for the Liquidators of the Platinum Partners Value
Arbitrage Fund L.P. (in Official Liquidation):

     Warren E. Gluck, Esq.
     HOLLAND & KNIGHT LLP
     31 West 52nd Street
     New York, NY 10019
     Warren.gluck@hklaw.com

Counsel for CohnReznick LLP:

     David M. Cheifetz, Esq.
     STROOCK & STROOCK & LAVAN LLP
     180 Maiden Lane
     New York, NY 10038
     dcheifetz@stroock.com

             About Platinum Partners Funds

Platinum Partners' Platinum Partners Value Arbitrage Fund L.P.
("Master Fund") was registered with and regulated by the Cayman
Islands Monetary Authority as a master fund.  Platinum Partners
Value Arbitrage Fund (International) Ltd. ("International Fund")
was registered with and regulated by CIMA as a mutual fund.

The International Fund offered participating shares to prospective
investors.  The International Fund's investment objective was to
achieve superior capital appreciation through its indirect
investment in the Master Fund.  The Master Fund is a multi-strategy
hedge fund.

The Master Fund and International Fund each filed a voluntary
petition under Chapter 15 of the Bankruptcy Code in the U.S.
Bankruptcy Court for the Southern District of New York.  The
Chapter 15 petitions were commenced on Oct. 18, 2016, by
Christopher Barnett Kennedy and Matthew James Wright, the duly
appointed joint provisional liquidators of Master Fund (in
Provisional Liquidation) and the duly appointed joint official
liquidators of International Fund (in Official Liquidation).

Both Funds are in liquidation pursuant to the orders of the
Financial Services Division of the Grand Court of the Cayman
Islands (cause nos. FSD 131 of 2016 (AJJ) (Master Fund) and 118 of
2016 (AJJ) (International Fund) pursuant to Sections 92 and 104 of
the Companies Law, of the Cayman Islands (2016 Revision) in
relation to the International Fund and Master Fund, respectively.

Contemporaneously with the Chapter 15 petitions, the Liquidators
filed a motion with the Bankruptcy Court seeking the Bankruptcy
Court's recognition of (i) the Cayman Liquidations as "foreign main
proceedings" and (ii) their appointment as "foreign
representatives" of the Funds.

As of June 30, 2016, the Master Fund had total assets of
$1,092,668,500.  The Master Fund's total debt as of May 31, 2016,
was $382,000,000.

Holland & Knight LLP serves as counsel in the Chapter 15 cases.


PROVIDENCE WIRELESS: Proposes to Pay All Creditors in Full
----------------------------------------------------------
Providence Wireless, LLC, filed with the U.S. Bankruptcy Court for
the Southern District of Florida a disclosure statement for its
proposed chapter 11 plan dated April 3, 2018.

The Plan Proponent believes that confirmation of the Plan provides
the best opportunity for maximizing recoveries for Creditors.
Through the Plan, almost all creditors will be paid 100% of their
claim amounts.

The Plan Sponsors intend to pay all Allowed General Unsecured
Claims, Allowed Settled Claims and Allowed Insider Claims in full
through the Plan Sponsors Contribution.

The Debtor estimates that the aggregate amount of such claims, for
purposes of allowance, will be approximately $189,379.66. The Plan
Sponsors will accordingly make the Plan Sponsors Contribution to
the Estate in an amount up to $290,000. This figure consists of the
estimated aggregate amount of the Allowed General Unsecured Claims,
Allowed Settled Claims and Allowed Insider Claims, plus an
additional $100,000 in the event the aggregate amount of such
claims exceeds the Debtor's estimate.

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

     http://bankrupt.com/misc/flsb18-11940-55.pdf

                   About Providence Wireless

Providence Wireless, LLC, is a radiotelephone communication company
located in Alpharetta, Georgia.

Providence Wireless sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-11940) on Feb. 21,
2018.  At the time of the filing, the Debtor estimated assets and
liabilities of $1,000,001 to $10 million.

Judge Robert A. Mark presides over the case.  

The Debtor hired Shraiberg, Landau & Page, P.A. as its bankruptcy
counsel, and Rice Pugatch Robinson Storfer & Cohen PLLC as special
counsel.


PUGLIA ENGINEERING: Taps Bush Kornfeld as Legal Counsel
-------------------------------------------------------
Puglia Engineering, Inc., seeks approval from the U.S. Bankruptcy
Court for the Western District of Washington to hire Bush Kornfeld
LLP as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; review claims; assist the Debtor in any potential
of its assets; and provide other legal services related to its
Chapter 11 case.

Bush Kornfeld does not represent or hold any interests adverse to
the interests of the Debtors' estates, according to court filings.

The firm can be reached through:

     James L. Day, Esq.
     Bush Kornfeld LLP
     601 Union St., Suite 5000
     Seattle, WA 98101
     Tel: 206-292-2110
     Email: jday@bskd.com

                     About Puglia Engineering

Puglia Engineering Inc. -- http://pugliaengineering.com/-- is a
ship builder and repairer based in Tacoma, Washington.  It is a
privately-held company founded in 1991.  The company has locations
in Tacoma, Washington; Fairhaven, Massachusetts; and Oakland,
California.

Puglia Engineering sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. W.D. Wash. Case No. 18-41324) on April 14,
2018.

In the petition signed by Neil Turney, president, the Debtor
disclosed $14.26 million in assets and $21.13 million in
liabilities.  

Judge Brian D. Lynch presides over the case.


QRS RECYCLING: Committee Taps Adams and Reese as New Legal Counsel
------------------------------------------------------------------
The official committee of unsecured creditors of Qrs Recycling of
Georgia, LLC seeks approval from the U.S. Bankruptcy Court for the
Northern District of Georgia to hire Adams and Reese LLP as its new
legal counsel.

Adams and Reese will advise the committee regarding its duties
under the Bankruptcy Code; analyze pre-bankruptcy transfers out of
the Debtor's estate; and provide other legal services related to
the Debtor's Chapter 11 case.  The firm will replace Cohen Pollock
Merlin & Small, P.C.

The firm will charge these hourly rates:

     John Thomson, Jr.     $500
     Ron Bingham           $450
     Sameer Kapoor         $325
     Lianna Sarasola       $175

John Thomson, Jr., Esq., at Adams and Reese, disclosed in a court
filing that he and his firm do not have connections with the Debtor
or its creditors adverse to the estate.

Adams and Reese can be reached through:

         John A. Thomson, Jr.
         Adams and Reese LLP
         3424 Peachtree Street, Suite 1600
         Atlanta, GA 30326
         Phone: 470.427.3706
         E-mail: john.thomson@arlaw.com  

                      About QRS Recycling

QRS Recycling of Georgia, LLC, operator of a recycling facility
located at 120 Hollow Tree Lane SW, Atlanta, Georgia, filed a
voluntary petition under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Ga. Case No. 16-58837) on May 20, 2016, to liquidate its
assets.  The Debtor estimated assets of up to $10 million and
liabilities in the range of $10 million to $50 million.

The case is pending before Judge James R. Sacca.

DLA Piper LLP (US) and Bingham Greenbaum Doll LLP serve as the
Debtor's counsel.  Upshot Services LLC serves as the Debtor's
claims and noticing agent.

The Office of the U.S. Trustee appointed an official committee of
unsecured creditors.  Adams and Reese LLP is the Committee's
counsel, and GGG Partners, LLC, is the financial advisor.  Pollock
Merlin & Small, P.C., originally served as the Committee's
counsel.

On Feb. 6, 2018, the Debtor filed a Chapter 11 plan of liquidation.


RED ROSE TRANS: Taps Hester Baker as Legal Counsel
--------------------------------------------------
Red Rose Trans, Inc., seeks approval from the U.S. Bankruptcy Court
for the Southern District of Indiana to hire Hester Baker Krebs LLC
as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; assist in any potential sale of its assets; help
the Debtor obtain court approval to borrow funds; and provide other
legal services related to its Chapter 11 case.

Hester Baker received an initial retainer in the sum of $10,000
prior to the petition date.

John Allman, Esq., the Hester Baker attorney who will be handling
the case, disclosed in a court filing that he does not represent
any interests adverse to the Debtor or its creditors.

The firm can be reached through:

     John J. Allman, Esq.
     Hester Baker Krebs LLC
     One Indiana Square, Suite 1600
     211 North Pennsylvania Street
     Indianapolis, IN, 46204
     Phone: 317.608.1128
     E-mail: jallman@hbkfirm.com

                    About Red Rose Trans Inc.

Red Rose Trans, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Ind. Case No. 18-02739) on April 13,
2018.  At the time of the filing, the Debtor estimated assets of
less than $500,000 and liabilities of less than $1 million.  Judge
Jeffrey J. Graham presides over the case.


RELIABLE HUMAN: Seeks to Hire TVA Tax as Accountant
---------------------------------------------------
Reliable Human Services, Inc., seeks approval from the U.S.
Bankruptcy Court for the District of Minnesota to hire an
accountant.

The Debtor proposes to employ TVA Tax & Accounting to provide a
reconstruction and recreation of its monthly operating results for
2017.

The firm will charge a flat fee of $2,500, of which $2,000 will be
paid in advance while the rest will be paid upon completion of its
work.

Taweh Anderson, an accountant employed with TVA, disclosed in a
court filing that the firm has no connection with the Debtor or any
of its creditors.

TVA can be reached through:

     Taweh Anderson
     TVA Tax & Accounting
     5701 Shingle Creek Parkway, Suite 545
     Brooklyn Center, MN 55430  
     Phone: (651) 528- 4683
     Fax: (763) 592- 7978
     E-mail: services@tvatax.com

                  About Reliable Human Services

Reliable Human Services, Inc. was incorporated on October 24, 2006
in Minnesota. The Debtor provides home health care services for
clients who require assistance on a daily basis while living in
their home or with a family member.  It provides care for clients
on Medical Assistance, UCare, Medica and BlueCross.

Reliable Human Services sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Minn. Case No. 17-43375) on Nov. 7,
2017.  In the petition signed by Christian K. Kolleh, president,
the Debtor estimated assets of less than $500,000 and liabilities
of less than $1 million.  Judge Katherine A. Constantine presides
over the case.  Steven B. Nosek, P.A., is the Debtor's bankruptcy
counsel.


RESIDENTIAL CAPITAL: C. Jackson Bid to Reissue Expired Check Nixed
------------------------------------------------------------------
Judge Martin Glenn of the U.S. Bankruptcy Court for the Southern
District of New York entered an order denying Corla Jackson's
notice to reissue expired outdated check.

Jackson filed the notice on Feb. 13, 2018 seeking the reissuance of
an uncashed and expired check issued in February 2006 by GMAC
Mortgage, LLC, one of the debtors in the jointly administered
chapter 11 case of Residential Capital, LLC.

The Liquidating Trust contends that Jackson's request should be
denied because "[t]o the extent Movant believed she had a
legitimate claim against the Debtors to the funds represented by
the Uncashed Check that is dated over 6 years prior to the date of
the commencement of the Chapter 11 Cases, Movant had a full and
fair opportunity to assert this claim as part of the claims
allowance process." Since Jackson did not do so, either in her Nov.
9, 2012 proof of claim or in connection with a separate proof of
claim, Jackson is now enjoined by the Bar Date Order, the final
order of the Court expunging Jackson's proof of claim, and the
provisions of the Plan and Confirmation Order from seeking any
relief against the Debtors or the Liquidating Trust with respect to
the Uncashed Check.

The Court notes that while Jackson seeks reissuance by GMAC
Mortgage of the Uncashed Check, Jackson's Notice fails to provide
any factual explanation as to the nature of the claim underlying
the Uncashed Check or the reasons why Jackson failed or was unable,
as the case may be, to cash the check before it became void, or why
Jackson waited for more than 12 years after the Uncashed Check
expired to seek relief. The Notice also fails to include any
contentions of law or legal arguments on the basis of which the
Uncashed Check should be reissued by GMAC Mortgage or the
Liquidating Trust. The Court concludes that Jackson's Notice does
not support granting the relief requested.

Jackson failed to file a timely proof of claim in relation with the
Uncashed Check. Jackson had due notice of the Bar Date, as Jackson
filed a timely proof of claim before the Bar Date--eventually
expunged by the Court and which did not include any claim for or
reference to the amounts purportedly due Jackson in connection with
the Uncashed Check. Accordingly, Jackson's claim for the amounts
due under the Uncashed Check, if any, is deemed disallowed,
discharged, released and expunged under the Bar Date Order, the
Plan and the Confirmation Order, and Jackson is enjoined and
precluded by the Bar Date Order, the Plan and the Confirmation
Order from asserting such claim or commencing any action against
the Debtors or the Liquidating Trust in connection with the
Uncashed Check.

A full-text copy of the Court's Memorandum Opinion and Order dated
April 20, 2018 is available at:

     http://bankrupt.com/misc/nysb12-12020-10514.pdf

Counsel for the ResCap Liquidating Trust:

     Norman S. Rosenbaum, Esq.
      A. Lewis, Esq.
     MORRISON & FOERSTER LLP
     250 West 55th Street
     New York, NY 10019
     nrosenbaum@mofo.com
     alewis@mofo.com

                 About Residential Capital

Residential Capital LLC, the unprofitable mortgage subsidiary of
Ally Financial Inc., filed for bankruptcy protection (Bankr.
S.D.N.Y. Lead Case No. 12-12020) on May 14, 2012.  Neither Ally
Financial nor Ally Bank is included in the bankruptcy filings.

ResCap, one of the country's largest mortgage originators and
servicers, was sent to Chapter 11 with 50 subsidiaries amid
"continuing industry challenges, rising litigation costs and
claims, and regulatory uncertainty," according to a company
statement.

ResCap disclosed $15.7 billion in assets and $15.3 billion in
liabilities at March 31, 2012.

Centerview Partners LLC and FTI Consulting are acting as financial
advisers to ResCap.  Morrison & Foerster LLP is acting as legal
adviser to ResCap.  Curtis, Mallet-Prevost, Colt & Mosle LLP is the
conflicts counsel.  Rubenstein Associates, Inc., is the public
relations consultants to the Company in the Chapter 11 case.
Morrison Cohen LLP is advising ResCap's independent directors.
Kurtzman Carson Consultants LLP is the claims and notice agent.

Ray C. Schrock, Esq., at Kirkland & Ellis LLP, in New York, serves
as counsel to Ally Financial.

ResCap sold most of the businesses for a combined $4.5 billion.

The Bankruptcy Court in November 2012 approved ResCap's sale of its
mortgage servicing and origination platform assets to Ocwen Loan
Servicing, LLC, and Walter Investment Management Corporation for $3
billion; and its portfolio of roughly 50,000 whole loans to
Berkshire Hathaway for $1.5 billion.

Judge Martin Glenn in December 2013 confirmed the Joint Chapter 11
Plan co-proposed by Residential Capital and the Official Committee
of Unsecured Creditors.

                          *     *     *

The ResCap Liquidating Trust was established in December 2013 under
the Second Amended Joint Chapter 11 Plan of Residential Capital,
LLC, et al., to liquidate and distribute assets of the debtors in
the ResCap bankruptcy case.  The Trust maintains a website at
http://www.rescapliquidatingtrust.com/-- which Unitholders are
urged to consult, where Unitholders may obtain information
concerning the Trust, including current developments


REVOLUTION ALUMINUM: Acadiana Railway Objects to Plan Disclosures
-----------------------------------------------------------------
Acadiana Railway Company, Inc., objects to the approval of the
disclosure statement explaining Revolution Aluminum Propco, LLC's
Plan.

Acadiana Railway complains that the Debtor fails to provide
information or detail of the services performed by the broker to
secure the potential purchaser, Beaver Lake Industrial Park, LLC.
The Disclosure Statement fails to explain and disclose any insider
relationship between the potential purchaser, Beaver Lake, and the
current tenant on the property, Bayou Engineering. The testimony
presented before the Court which indicated that the current tenant,
Bayou Engineering, and/or its members/owners may be equity owners
of the Debtor. It also fails to provide any information regarding
the relationship or status of these entities and fails to disclose
whether or not the potential purchaser and/or its owners or members
have ownership in Beaver Lake, the potential purchaser for the
property.

Acadiana Railway is represented by:

     Stephen D. Wheelis, Esq.
     Richard A. Rozanski, Esq.
     P.O. Box 13199
     Alexandria, LA 71315-3199
     Tel: (318) 445-5600

                   About Revolution Aluminum

Revolution Aluminum Propco, LLC, is a Louisiana company established
in 2015.  It owns a real property comprised of approximately 1,400
acres in Pineville, Louisiana.  The property, which is the
Company's sole asset, is an industrial park and the former site of
a paper mill.

Revolution Aluminum Propco is 100% owned by its parent company,
Revolution Aluminum LLC, and is managed by Roger Boggs.

Ryan & Associates, Inc., Engineered Products, Inc., and Tina J.
Hertzel filed an involuntary Chapter 11 case (Bankr. W.D. La., Case
No. 16-81024) against Revolution Aluminum Propco on Sept. 15, 2016.
The Court entered an order officially placing the Debtor in
bankruptcy on Feb. 1, 2017.

The petitioning creditors are represented by Bradley L. Drell,
Esq., at Gold, Weems, Bruser, Sues & Rundell.  

Steffes, Vingiello & McKenzie, LLC, serves as the Debtor's
bankruptcy counsel.  The Debtor hired Beau Box Real Estate as real
estate broker and manager.

On March 16, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired
Gold Weems Bruser Sues & Rundell, APLC, as counsel.

Lucy G. Sikes was appointed Chapter 11 trustee for the Debtor.


REVOLUTION ALUMINUM: Carr’s Dirt Works Objects to Plan Disclosures
--------------------------------------------------------------------
Carr's Dirt Works and Pipeline Services, Inc., objects to the
approval of the third amended disclosure statement explaining
Revolution Aluminum Propco, LLC's Plan.

Carr's Dirt Works complains that the disclosure statement lacks
adequate information about the sale costs that will be taxed
against the available proceeds of the liquidating trust. It lacks
estimates about possible avoidance actions and other claims that
the liquidating trust will own at confirmation. The liquidation
analysis is based on nothing but the trustee’s belief. The
creditors only know that the estate will get $5 million with a
rough estimate of some, but not all, of the competing claims.

Aside from the inadequacy of information, the disclosure
statement's plan cannot be confirmed, Carr's Dirt Works tells the
Court.

Carr's Dirt Works is represented by:

     J. Eric Lockridge, Esq.
     Wade R. Iverstine, Esq.
     KEAN MILLER LLP
     400 Convention Street, Suite 700
     P.O. Box 3513 (70821-3513)
     Baton Rouge, LA 70802
     Telephone: (225) 387-0999
     Email: eric.lockridge@keanmiller.com
            wade.iverstine@keanmiller.com

                   About Revolution Aluminum

Revolution Aluminum Propco, LLC, is a Louisiana company established
in 2015.  It owns a real property comprised of approximately 1,400
acres in Pineville, Louisiana.  The property, which is the
Company's sole asset, is an industrial park and the former site of
a paper mill.

Revolution Aluminum Propco is 100% owned by its parent company,
Revolution Aluminum LLC, and is managed by Roger Boggs.

Ryan & Associates, Inc., Engineered Products, Inc., and Tina J.
Hertzel filed an involuntary Chapter 11 case (Bankr. W.D. La., Case
No. 16-81024) against Revolution Aluminum Propco on Sept. 15, 2016.
The Court entered an order officially placing the Debtor in
bankruptcy on Feb. 1, 2017.

The petitioning creditors are represented by Bradley L. Drell,
Esq., at Gold, Weems, Bruser, Sues & Rundell.  

Steffes, Vingiello & McKenzie, LLC, serves as the Debtor's
bankruptcy counsel.  The Debtor hired Beau Box Real Estate as real
estate broker and manager.

On March 16, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired
Gold Weems Bruser Sues & Rundell, APLC, as counsel.

Lucy G. Sikes was appointed Chapter 11 trustee for the Debtor.


REVOLUTION ALUMINUM: Cleco Power Objects to Disclosure Statement
----------------------------------------------------------------
Cleco Power, LLC, objects to the approval of the disclosure
statement explaining Revolution Aluminum Propco, LLC's Plan.

Cleco Power complains that the Disclosure Statement fails to
disclose the nature of the security for the bond being sold along
with the equity memberships in the new entity. No disclosure is
made regarding the collateral for the bond or any potential claims
that the parent company or other non-bankrupt parties might have to
reclaim the collateral securing the bond, Cleco tells the Court.
Also, the Disclosure Statement and Plan make no reference to the
cancellation of any potential claims against the collateral
securing the bond, if any collateral exists. While the Disclosure
Statement proposes that the equity memberships will be sold, and
not the real property, there is no discussion or valuation of the
actual equity membership being sold and it does not contain
sufficient information to inform potential parties or purchasers of
the extent of any environmental remediation which may be needed and
which remediation would impact the potential purchase price for
bidders.

Cleco Power is represented by:

     Stephen D. Wheelis, Esq.
     Richard A. Rozanski, Esq.
     P.O. Box 13199
     Alexandria, LA 71315-3199
     Tel: (318) 445-5600

                About Revolution Aluminum Propco

Revolution Aluminum Propco, LLC, is a Louisiana company established
in 2015.  It owns a real property comprised of approximately 1,400
acres in Pineville, Louisiana.  The property, which is the
Company's sole asset, is an industrial park and the former site of
a paper mill.

Revolution Aluminum Propco is 100% owned by its parent company,
Revolution Aluminum LLC, and is managed by Roger Boggs.

Ryan & Associates, Inc., Engineered Products, Inc., and Tina J.
Hertzel filed an involuntary Chapter 11 case (Bankr. W.D. La., Case
No. 16-81024) against Revolution Aluminum Propco on Sept. 15, 2016.
The Court entered an order officially placing the Debtor in
bankruptcy on Feb. 1, 2017.

The petitioning creditors are represented by Bradley L. Drell,
Esq., at Gold, Weems, Bruser, Sues & Rundell.  

Steffes, Vingiello & McKenzie, LLC, serves as the Debtor's
bankruptcy counsel.  The Debtor hired Beau Box Real Estate as real
estate broker and manager.

On March 16, 2017, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired
Gold Weems Bruser Sues & Rundell, APLC, as counsel.

Lucy G. Sikes was appointed Chapter 11 trustee for the Debtor.


RICHARD GILBERT: Korologos Buying Lido Beach Property for $1.4M
---------------------------------------------------------------
Richard Gilbert asks the U.S. Bankruptcy Court for the Southern
District of New York to authorize the sale of the real property
known as, and located at, 55 Leamington Street, Lido Beach, New
York to Lisa Korologos for $1.4 million.

Pursuant to the terms of his Plan, the Debtor was to market and to
sell the Property and the proceeds of a sale of the Property were
to be used to fund his payments to creditors under the Plan.  Upon
determining that he would be selling his real property, the Debtor
entered into an agreement to employ the Debtor's real estate
broker, Alex Rubin Douglas Elliman Real Estate, under which the
Broker's fee would be a commission of 4% of the total purchase
price of the Property.  

After the Property was marketed by the Broker, on March 2018, the
Debtor entered into a contract to sell the Property to the
Purchaser for the purchase price of $1.4 million of which $140,000
was paid as a down payment and held in escrow by the Seller's real
estate counsel, Victoria S. Kaplan, P.C. with the closing to occur
on June 16, 2018.  The Purchase Price was the highest and best
offer received by the Debtor, and in accepting the Contract, the
Debtor is now able to fund and pay creditors in accordance with his
Plan.

The Sale of the Property will be free and clear of all liens,
claims, encumbrances, and interests of every type and nature.  Any
such liens, claims, encumbrances or interests will attach to the
sale proceeds, and be disbursed under the Plan.

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

     http://bankrupt.com/misc/Richard_Gilbert_132_Sales.pdf

At the Closing of title to the Property, the Purchaser must pay the
balance of the Purchase Price for the Property of $1,260,000 (the
difference between the amount of the down payment and the Purchase
Price) to the Debtor's bankruptcy counsel, by bank check payable to
the order of "Gregory Messer, as Attorney," or wire transfer to the
IOLA Escrow Account of the Law Office of Gregory Messer, and the
Seller's Counsel will remit the Down Payment to the Debtor's
bankruptcy counsel.  Liens will be paid at the Closing and to the
extent necessary to pay other liens any other amounts will be held
in escrow by the Debtor's counsel.  The balance of any remaining
funds after liens and any necessary closing costs and fees
(including the Broker's fees), will be paid to the Debtor and his
wife, who both own the Property.  The Purchaser must close title to
the Property pursuant to the date of the Closing as set forth in
the Contract, and a date that is after the Order by the Court
approving the Sale becomes final and nonappealable, or by a date in
accordance with the terms of the Plan.

The Broker's retention was approved and the Broker is entitled to
4% of the Purchase Price for a total of $56,000 to be paid to the
broker from the proceeds of the Sale at the Closing.

The Debtor asks that the 14-day stay with respect to an order
approving the Motion be waived.

The Purchaser:

          Lisa Korologos
          267 W. 89th Street
          Suite 7B
          New York, NY 10024

Richard Gilbert filed a voluntary petition for relief pursuant to
Chapter 13 of Title 11 of the United States Code in the U.S.
Bankruptcy Court for the Southern District of New York on April 8,
2016.  On June 5, 2017, the Court entered an order converting the
case (Bankr. S.D.N.Y. Case No. 16-10851-cgm) to Chapter 11.

On Feb. 27, 2018, the Court confirmed the Debtor's Amended Plan of
Reorganization dated Dec. 7, 2017.

On March 15, 2018, the Court appointed Alex Rubin Douglas Elliman
Real Estate , as the Debtor's real estate broker.


RICHARD OSBORNE: Granddaughter Buying Concord Property for $175K
----------------------------------------------------------------
Richard M. Osborne asks the U.S. Bankruptcy Court for the Northern
District of Ohio to authorize the sale of a house and lot at 7020
Williams Road, Concord, Ohio, PPN 08A006B000080, to Sarah E.
Sullivan for $175,000, plus payment of all outstanding real estate
taxes through the closing date, consisting of $57,618 in tax
certificates held by Tax Ease Ohio, LLC and approximately $5,554 in
current real estate taxes due Lake County Ohio.

The Buyer is the Debtor's granddaughter but asks to purchase 7020
Williams Road in good faith.  The Debtor expects to eventually use
7020 Williams Road as his primary residence.  He proposes to sell
the Property for gross purchase price with $1,000 as earnest money
deposit.

Prepetition title to 7020 Williams Road was in the name of the
Richard M. Osborne Trust.  On Dec. 17, 2017 the Debtor revoked the
Trust which caused the Trust's property to revest in the Debtor on
that date.  7020 Williams Road is therefore property of the
bankruptcy estate.

On Jan. 7, 2008, the Trust gave a mortgage to Parkview Federal
Savings Bank on 7020 Williams Road.  First National Bank of
Pennsylvania ("FNBPA"), is the successor-by-merger to Park View.
The Mortgage granted a first priority lien on 7020 Williams Road.
FNBPA alleges that it is owed $10,669,465.  The only interest
superior to the Mortgage in 7020 Williams Road are the liens for
Real Estate Taxes.

The Lake County Auditor's fair market appraisal for 7020 Williams
Road is $235,890.  The proposed Gross Sales Price is therefore fair
and reasonable for 7020 Williams Road.  There are numerous holders
of an interest in 7020 Williams Road, but all such holders of any
interest consent to the sale free of their interest.  Many of the
interests in 7020 Williams Road are in bona fide dispute.  As the
remaining interests are junior in priority to the Mortgage, the
holder of any interest in 7020 Williams Road may be compelled in a
legal or equitable proceeding to accept a money satisfaction of
such interest.

In order to provide adequate protection of any interest in 7020
Williams Road, the Real Estate Taxes will be paid to Tax Ease
and/or the Lake County Treasurer.  The Net Proceeds will be paid to
FNBPA, but subject to the jurisdiction of the Court should FNBPA be
paid in full from other sources.  All other interests in 7020
Williams Road will be determined by a later order of the Court, in
accordance with the respective rights and priorities of the holders
any interest in 7020 Williams Road, as such right appears and is
entitled to be enforced against 7020 Williams Road, the Estate or
the Debtor under the Bankruptcy Code or applicable non-bankruptcy
law.  Therefore 7020 Williams Road may be sold free of any interest
of any other entity.

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

    http://bankrupt.com/misc/Richard_Osborne_100_Sales.pdf

The Chapter 11 case is In re Richard M. Osborne (Bankr. N.D. Ohio
Case No. 17-17361).


RICHMOND CHRISTIAN: Pastor Lacks Standing to Appeal Sale Order
--------------------------------------------------------------
The pro se appellant, Stephen Parson, Sr., served as pastor and
Board member for the Richmond Christian Center from I984 to 2015.
RCC filed for bankruptcy in 2013 and, during the reorganization
process, unanimously removed Parson from the Board and terminated
him as pastor in 2017. Parson objected to the Chapter 11 trustee's
motion to sell the church's property, arguing that his removal
constituted a violation of the First Amendment's Free Exercise
Clause. The Bankruptcy Court granted the motion to sell, and Parson
appealed. Bruce Matson, the Chapter 11 trustee, moved to dismiss
the appeal for lack of standing and equitable mootness.

Judge John A. Gibney, Jr. of the U.S. District Court for the
Eastern District of Virginia grants the motion to dismiss because
Parson lacks standing to appeal and his appeal is equitably moot.

In a Chapter 11 bankruptcy proceeding, any "party in interest . . .
may appear and be heard on any issue.” To appeal a bankruptcy
court's order, an appellant must show that the bankruptcy order
made him a "person aggrieved." To qualify as a "person aggrieved,"
a bankruptcy appellant must show that the bankruptcy court's order
directly and adversely affected his pecuniary interests. In other
words, the appellant must show that the order diminished his
property, increased his burdens, or impaired his rights.

According to Judge Gibney, Parson fails the "person aggrieved"
test. Parson has no financial stake in the outcome of the appeal,
and the Sale Order had no pecuniary effect on Parson. He did not
have title to the property sold, and he cannot now act as a
representative of the debtor since he voluntarily resigned as a
Board member. Accordingly, he lacks standing to appeal the Sale
Order.

Even if Parson could meet the standing requirements, his appeal
would still fail as equitably moot. In a bankruptcy appeal, the
doctrine of equitable mootness allows a district court to dismiss
an appeal when it becomes impractical and imprudent to upset the
bankruptcy court's order at a late date. The Court considers four
factors in making this determination: (1) whether the appellant
sought and obtained a stay; (2) whether the parties have
substantially consummated the sale of the property; (3) the extent
to which the relief requested would affect the success of the sale
of the property; and (4) the extent to which the relief requested
would affect the interest of third parties. In this case, all of
these factors weigh in favor of equitable mootness.

First, Parson did not seek or obtain a stay of the Sale Order in
the underlying proceeding. Second, the parties substantially
consummated the sale because the creditors have received full
payment and the Chapter 11 trustee no longer possesses the funds
from the sale. Third, the relief requested would undo the sale and
take away the payments made to creditors. Fourth, the relief
requested would harm the interests of third parties by taking title
from United Nations Church International and forcing it to move out
of the property while the bankruptcy proceeding trudged on.
Considering all these factors, Parson's appeal would fail as
equitably moot even if he could establish standing.

A full-text copy of the Court's Opinion dated April 18, 2018 is
available at:

     http://bankrupt.com/misc/vaeb13-36312-475.pdf

                   About Richmond Christian

Headquartered in Richmond, Virginia, Richmond Christian Center
filed for Chapter 11 bankruptcy protection (Bankr. E.D. Va. Case
No. 13-35141) on Sept. 24, 2013, estimating its assets and debt at
$1 million to $10 million each.  The petition was signed by Dr.
Stephen A. Parson, Sr., pastor.  Ronald A. Page, Jr., Esq., at
Ronald Page, PLC, served as the Debtor's bankruptcy counsel.

Judge Kevin R. Huennekens presides over the case.

On Jan. 6, 2015, the Court appointed Bruce H. Matson as the Chapter
11 Trustee for the Debtor.

On Jan. 13, 2016, the Court confirmed the Trustee's Amended Chapter
11 Plan of Reorganization and Amended Disclosure Statement.  The
Confirmation Notice provided for an effective date of the Plan of
March 1, 2016.

On June 30, 2017, the Trustee filed a Motion to Modify Plan of
Reorganization.


ROSS ELITE: Taps Charles B. Greene as Legal Counsel
---------------------------------------------------
Ross Elite Realty Group, LLC, seeks approval from the U.S.
Bankruptcy Court for the Northern District of California to hire
the Law Office of Charles B. Greene as its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code and will provide other legal services related to
its Chapter 11 case.

Charles Greene, Esq., will charge an hourly fee of $495 for his
services.  His firm received from the Debtor a retainer in the sum
of $4,000.

Mr. Greene disclosed in a court filing that he is a "disinterested
person" as defined in section 101(14) of the Bankruptcy Code.

The firm can be reached through:

     Charles B. Greene, Esq.
     Law Office of Charles B. Greene
     84 W Santa Clara St. #800
     San Jose, CA 95113
     Tel: (408) 279-3518
     E-mail: cbgattyecf@aol.com
     E-mail: cbgreeneatty@gmail.com

                 About Ross Elite Realty Group

Ross Elite Realty Group, LLC, is a real estate company
headquartered in San Jose, California.  It is the fee simple owner
of a single-family residence located at 11 S. Circle Dr. Santa
Cruz, California, valued by the company at $1.10 million, and a
single-family residence located at 1402 Arguello St. Redwood City,
California, valued by the company at $1.15 million.

Ross Elite Realty Group sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Calif. Case No. 18-50774) on April 6,
2018.

In the petition signed by Zachary Ross, managing member, the Debtor
disclosed $2.25 million in assets and $1.96 million in
liabilities.
Judge M. Elaine Hammond presides over the case.


RUSHMORE MALL: Loan Transferred to Special Servicer
---------------------------------------------------
Fitch Ratings has affirmed 13 classes of Banc of America Commercial
Mortgage Inc. (BACM) commercial mortgage pass-through certificates
series 2006-3.

KEY RATING DRIVERS

Concentration and Adverse Selection: The pool is highly
concentrated with only two of the original 97 assets remaining in
the transaction, both of which are in special servicing.

High Expected Losses: Fitch expects limited recoveries on the
remaining loans in the pool and expects that losses will reach the
A-M class. Expected losses for the specially serviced loans were
based on a stressed haircut applied to the most recent appraised
values provided by the servicer. A full loss was assumed on the $36
million B note for the Rushmore Mall.

The largest loan is the Rushmore Mall (67%) secured by a 737,725sf
regional mall located in Rapid City, SD. The loan was previously in
special servicing and had a 'hope note' modification and maturity
extension and was returned to the master servicer in 2014. The loan
was re-transferred to the special servicer in April 2018 due to
anchor stores Sears vacating and Herberger's potentially closing
based on the ongoing BonTon bankruptcy.

RATING SENSITIVITIES

Losses to the A-M class are considered inevitable based on Fitch's
expected losses for the remaining loans in the pool. The class
rating will be downgraded to 'Dsf' as losses are realized.

USE OF THIRD-PARTY DUE DILIGENCE PURSUANT TO SEC RULE 17G-10

No third-party due diligence was provided or reviewed in relation
to this rating action.

Fitch has affirmed the following classes:

-- $99.7 million class A-M at 'Csf'; RE 30%;
-- $41.2 million class A-J at 'Dsf'; RE 0%;
-- $0 class B at 'Dsf'; RE 0%;
-- $0 class C at 'Dsf'; RE 0%;
-- $0 class D at 'Dsf'; RE 0%;
-- $0 class E at 'Dsf'; RE 0%;
-- $0 class F at 'Dsf'; RE 0%;
-- $0 class G at 'Dsf'; RE 0%;
-- $0 class H at 'Dsf'; RE 0%;
-- $0 class J at 'Dsf'; RE 0%;
-- $0 class K at 'Dsf'; RE 0%;
-- $0 class L at 'Dsf'; RE 0%;
-- $0 class M at 'Dsf'; RE 0%.

The class A-1, A-2, A-3, A-4 and A-1A certificates have been paid
in full. Fitch does not rate the class N, O and P certificates.
Fitch previously withdrew the rating on the interest-only class XW
certificates.


S&S SCREW: Former Principal to Fund Litigation of Avoidance Actions
-------------------------------------------------------------------
Judge Randal S. Mashburn of the U.S. Bankruptcy Court for the
Middle District of Tennessee will convene a hearing on May 10, 2018
at 9:30 a.m. to consider approval of the disclosure statement
accompanying the plan of reorganization filed by the Trustee for
S&S Screw Machine Company, LLC.

The last day to file and serve written objections to the Disclosure
Statement is fixed as May 1, 2018.

The Debtor sold substantially all of its assets to Tennessee
Machining, LLC, on September 15, 2017. However, the Debtor did
retain ownership of, and the right to pursue, certain Avoidance
Actions under
11 U.S.C. Sections 547 and 548.

The Debtor has not completed a full and thorough review of all
potential Avoidance Actions.  However, the Debtor and its counsel
are aware of rather substantial Section 547 and/or Section 548
actions that may exist against Joseph T. Ryerson & Son, Inc.,
Kaiser Aluminum Products, LLC, and/or PACCAR, Inc.  Within 90 days
prior to the Petition Date, Paccar paid approximately $1,400,000 to
Kaiser and Ryerson from funds that were owing the Debtor by Paccar.
This was done with approval of the president of the Debtor, who
approved the transfer under economic duress caused by Paccar. The
$1,400,000, or some portion thereof, might be recoverable from
Kaiser and Ryerson under Section 547 of the Code, and/or it might
be recoverable from Paccar under Section 548 of the Code. The
outcome of this litigation is highly speculative, as these
Avoidance Actions tend to be fact-intensive and it is believed that
Kaiser, Ryerson and/or Paccar would assert defenses to the suits,
some of which might prove viable.

The recovery on these Avoidance Actions could range anywhere
between $0 to $1,400,000. Per an agreement with William Cole, a
former principal of the Debtor, Mr. Cole has agreed to fund the
litigation of the Avoidance Actions for the estate in exchange for
receiving 75% of the gross recovery. This allows  the estate to
recover 25% of the gross recovery from the Avoidance Action without
risking any attorneys’ fees, which the estate cannot afford to
pay.

Class 3 will consist of all Allowed Unsecured Claims that are not
otherwise included in another Class herein, which shall be Allowed
Claims in the amounts set forth in the Debtor's Schedules or in the
Disclosure Statement. These allowed Claims shall be paid pro rata
from Available Funds after payment in full of all allowed
Administrative Expense Claims, all allowed Tax Claims, and all
Class 1 Claims. No distribution is expected to Class 3 Claimants is
expected.

A full-text copy of the Disclosure Statement is available at:

        http://bankrupt.com/misc/tnmb16-06829-181.pdf

                About S&S Screw Machine Company

S&S Screw Machine Company, LLC, doing business as S&S - Precision,
filed a Chapter 11 petition (Bankr. M.D. Tenn. Case No. 16-06829)
on Sept. 24, 2016.  The petition was signed by Lawrence J. Battle,
authorized member.  The Debtor estimated assets and liabilities at
$1 million to $10 million at the time of the filing.

The case is assigned to Judge Randal S. Mashburn.  

Phillip G. Young, Jr., Esq., at Thompson Burton PLLC, is serving as
counsel to the Debtor.

The Office of the U.S. Trustee on Nov. 10, 2016, appointed three
creditors to serve on an Official Committee of Unsecured
Creditors.

The committee members are: Kenny Wine, of Joseph T. Ryerson & Son;
Del Miller, of Kaiser Aluminum Fabricated Products; and Stephen L.
Cochran, of Production Pattern & Foundry Co.

The Committee tapped Paul G. Jennings, Esq., at Bass Berry & Sims
PLC, as its counsel.


SAMSON RESOURCES: Denial of Williams Reconsideration Bid Upheld
---------------------------------------------------------------
The U.S. Court of Appeals, Third Circuit affirmed the District
Court's ruling denying Calvin Williams' motion for
reconsideration.

Williams objected to the sale of certain mineral rights by the
debtor, Samson Resources Corporation Williams had inherited a
royalty interest in minerals extracted from the "Seamster Heirs"
well in Webster Parish, Louisiana. And Samson--an Oklahoma-based
company involved in exploration and production of
hydrocarbons--sought to sell its working interest in the lease
governing the Seamster Heirs well as part of its reorganization
strategy in the Bankruptcy Court.

At the conclusion of a hearing on June 7, 2016, the Bankruptcy
Court overruled Williams's objections and authorized the sale to go
forward. On June 29, 2016, Williams moved for reconsideration,
citing new evidence. On July 11, 2016, Williams filed an
identical-in-substance motion, titled "Motion to Present New
Evidence." The Bankruptcy Court denied reconsideration on Sept. 7,
2016. Williams filed a post-judgment motion for relief, which,
after revision by Williams, was denied on Nov. 16, 2016. Williams
then sought review from the District Court, filing a notice of
appeal on Dec. 5, 2016.

The District Court dismissed the appeal for lack of subject matter
jurisdiction. It concluded that Williams's appeal was untimely.
Williams timely appealed the District Court's decision to the Third
Circuit.

Having reviewed all of the arguments set forth in Williams's briefs
and supplemental filings, the Third Circuit affirms the judgment of
the District Court for substantially the reasons set forth in its
August 30, 2017 memorandum opinion. In short, because Williams did
not timely appeal to the District Court, he lost the opportunity
for appellate review of the merits of his objection to the
Bankruptcy Court's order authorizing the sale of Samson's interest
in the lease governing the Seamster Heirs well. Williams did not
move in the Bankruptcy Court to extend the time to appeal, nor did
he file anything after the Bankruptcy Court denied relief under
Rule 59(e) that could be liberally construed as a timely motion.
While the Court acknowledge the many difficulties inherent in
proceeding pro se in a court hundreds of miles away from one's
home, some of which Williams discusses in his opening brief, there
are no equitable exceptions to jurisdictional requirements such as
the one governing the time to appeal final orders of bankruptcy
courts.

The appeals case is in re: SAMSON RESOURCES CORPORATIONS, et al.,
Debtors. Calvin Williams, Appellant, No. 17-3218 (3rd Cir.).

A full-text copy of the Court's Opinion dated April 12, 2018 is
available at https://bit.ly/2F4A5Qg from Leagle.com.

               About Samson Resources Corporation

Samson Resources Corporation, et al., filed Chapter 11 bankruptcy
petitions (Bankr. D. Del. Lead Case No. 15-11934) on Sept. 16,
2015.  Philip W. Cook, the executive vice president and CFO, signed
the petition.  The Debtors estimated assets and liabilities of more
than $1 billion.

Samson is an onshore oil and gas exploration and production company
with interests in various oil and gas leases primarily located in
Colorado, Louisiana, North Dakota, Oklahoma, Texas, and Wyoming.
The Operating Companies operate, or have royalty or working
interests in, approximately 8,700 oil and gas production sites.

Samson was acquired by KKR and Crestview from Charles Schusterman
in December 2011 for approximately $7.2 billion.  The investor
group provided approximately $4.1 billion in equity investments as
part of the purchase price.

Kirkland & Ellis LLP represents the Debtors as general counsel.
Klehr Harrison Harvey Branzburg LLP is the Debtors' local counsel.

Alvarez & Marsal LLC acts as the Debtors' financial advisor.
Blackstone Advisory Partners L.P. serves as the Debtors' Investment
banker.  Garden City Group, LLC, serves as claims and noticing
agent to the Debtors.

Andrew Vara, acting U.S. trustee for Region 3, appointed three
creditors of Samson Resources Corp. and its affiliated debtors to
serve on the official committee of unsecured creditors.  The
Committee has tapped White & Case LLP as counsel and Farnan LLP as
local counsel.

                          *     *     *

The Debtors have filed a plan of reorganization.  The Creditors'
Committee has filed a competing plan of liquidation.

The Hon. Christopher S. Sontchi of the U.S. Bankruptcy Court for
the District of Delaware entered on Feb. 13, 2017, an order
confirming Samson Resources Corporation, et al.'s plan of
reorganization.


SANDY CREEK: Bank Debt Trades at 16.31% Off
-------------------------------------------
Participations in a syndicated loan under which Sandy Creek Energy
Associates is a borrower traded in the secondary market at 83.69
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents an increase of 0.63 percentage points from the
previous week. Sandy Creek pays 400 basis points above LIBOR to
borrow under the $1.025 billion facility. The bank loan matures on
November 6, 2020. Moody's rates the loan 'B3' and Standard & Poor's
gave a 'B-' rating to the loan. The loan is one of the biggest
gainers and losers among 247 widely quoted syndicated loans with
five or more bids in secondary trading for the week ended Friday,
April 20.


SCHLETTER GMBH: Chapter 15 Case Summary
---------------------------------------
Chapter 15 Debtor:     Schletter GmbH
                       Alustrae 1
                       83527 Kirchdorf
                       Germany

Chapter 15 Case No.:   18-10168

Business Description:  The Schletter Group --
                       http://www.schletter-group.com-- is
                       a manufacturer of solar mounting systems.
                       The Company develops and manufactures
                       mounting solutions made of aluminum and
                       steel for solar parks, flat roofs, pitched
                       roofs and solar carports.  Schletter Group
                       is headquartered in Germany.

Chapter 15
Petition Date:         April 27, 2018

Court:                 United States Bankruptcy Court
                       Western District of North Carolina
                      (Asheville)

Judge:                 Hon. George R. Hodges

Chapter 15 Petitioner: Oliver Renzow

Foreign Proceeding
in Which Appointment
of the Foreign
Representative
Occurred:              Insolvenzeigenverwaltungsverfahren
                       Section 270a InsO Case No: IN 64/18

Chapter 15
Petitioner's Counsel:  Trevor J. Johnston, Esq.
                       MCGUIREWOODS LLP
                       201 North Tryon Street, Suite 3000
                       Charlotte, NC 28202
                       Tel: 704-343-2246
                       Fax: 704-444-8730
                       Email: tjohnston@mcguirewoods.com

                          - and -

                       Craig R. Martin, Esq.
                       DLA PIPER LLP
                       1201 North Market Street,
                       21st Floor
                       Wilmington, DE 19801
                       Tel: 302-468-5700
                       Fax: 302-778-7834
                       Email: Craig.Martin@dlapiper.com

                       Oksana Koltko Rosaluk, Esq.
                       DLA PIPER LLP
                       444 West Lake Street, Suite 900
                       Chicago, IL 60606
                       Tel: 312-368-4000
                       Fax: 312-236-7516
                       Email: oksana.koltkorosaluk@dlapiper.com

Estimated Assets: Unknown

Estimated Debts: Unknown

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

           http://bankrupt.com/misc/ncwb18-10168.pdf


SCHROEDER BROTHERS: Full Payment for Unsecureds at 3% Over 5 Years
------------------------------------------------------------------
Schroeder Brothers Farm of Camp Douglas LLP filed with the U.S.
Bankruptcy Court for the Western District of Wisconsin an amended
disclosure statement in support of its amended plan of
reorganization dated March 31, 2018.

In late July of 2017/early August 2017, the debtor/debtor in
possession with an Order approving the lease of 50 heads of cattle
by the Bankruptcy Court leased 50 additional milking cows/bred
heifers into the herd. Although the commitment by the leasing
company was to provide recently lactated dairy cows and bred heifer
due to freshen within the next 30 days that did not occur. After
the delivery of the cattle, it was a slow transition over the next
3-4 months with the dairy cows freshening/lactating and becoming a
valuable part of the herd. In addition, the bred heifers were even
slower to be added to the milking herd because their drop date was
substantially longer than what was promised and anticipated. As a
result, the production has been slow to where it will reach a point
where the gross production of milk will be roughly $120,000 a month
even at the rates projected with milk prices in the future. These
additional cattle created/is creating a substantial increase in the
gross income of the farm coupled with the government set aside
programs, sale of crops and other animals.

The debtor is current on all post-filing taxes and has implemented
strict controls of farm operations.

Under the latest plan, unsecured creditors in Class XII will be
paid in full over 60 months (5 Years) at 3% interest with monthly
payments. The total claims are estimated at $475,673.49.

The reorganized Debtor will expressly reserve its ownership
interest in all the property interests, including without
limitation the lawsuits, choices in action and other rights and
ownership in the assets will vest in the reorganized Debtor on the
Effective Date, subject only to the terms of the Plan. The
reorganized Debtor will be entitled to manage its affairs subject
limitations.

A full-text copy of the Amended Disclosure Statement is available
at:

     http://bankrupt.com/misc/wiwb1-16-13719-158.pdf

A full-text copy of the Amended Plan is available at:

     http://bankrupt.com/misc/wiwb1-16-13719-157.pdf

                   About Schroeder Brothers

Schroeder Brothers Farm of Camp Douglas LLP sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. W. D. Wis. Case No.
16-13719) on November 2, 2016.  The petition was signed by Rocky
Schroeder, authorized representative.  

The case is assigned to Judge Catherine J. Furay.  The Debtor is
represented by Pittman & Pittman Law Offices, LLC.

At the time of the filing, the Debtor estimated its assets at $500
million to $1 billion and debts at $1 million to $10 million.

On December 7, 2016, the Office of the U.S. Trustee appointed an
official committee of unsecured creditors.  The committee hired
DeWitt Ross & Stevens S.C. as its bankruptcy counsel.

The Debtor filed a disclosure statement explaining its Chapter 11
plan of reorganization, which proposes to pay unsecured creditors
in full.  A copy of the disclosure statement is available for free
at http://bankrupt.com/misc/wiwb16-13719-127.pdf


SHIBATA FLORAL: Unsecureds to be Paid $9,586 Quarterly Over 7 Years
-------------------------------------------------------------------
Shibata Floral Company filed with the U.S. Bankruptcy Court for the
Northern District of California a disclosure statement to accompany
its proposed chapter 11 plan.

The Debtor will pay its priority tax claim, if valid, to the
Internal Revenue Service in the amount of $9,391 in full over 4
years from the Effective Date on a quarterly basis ($585.00). The
Debtor will object to the priority claim filed by Certified
Florists Supplies, Inc. which is the Los Angeles landlord and has
no legal basis for asserting its claim as a priority claim.

The Debtor will make quarterly payments of $9,586 to general
unsecured claimants over a 7-year period. Payments will begin on
the 30th day following the Effective Date. The estimated percentage
dividend the general unsecured claimants will get is 50%.

The Plan will be funded through the Debtor's ongoing operations.
During the course of its Chapter 11 case, the Debtor has operated
at a profit with a positive cash flow. The Debtor's most recent
monthly operating report (February 2018) shows that over the life
of the Chapter 11 case, the Debtor has a profit from operations of
$123,787 and cash on hand of $153,153.

The payments under the Plan will be due quarterly (due on the 5th
of the month after the quarter ends) and in Default if not received
by creditors by the 15th of the month. In the event that the Debtor
does not timely make a required Plan payment, the Debtor will be
given a written notice of Default, with a copy to the Debtor's
counsel, and will have 10 days to cure said Default. In the event a
Default is not cured within the 10-day period, then the Debtor will
be in default under the Plan. The Debtor may have to temporarily
relocate its business operations for a 2-3 year period. In the
event the Debtor’s revenue decreases to the point it is unable to
make its payments under the Plan, the Debtor will be entitled to
defer payments under the Plan to account for the lost revenue.

A full-text copy of the Disclosure Statement is available at:

     http://bankrupt.com/misc/canb17-31143-69.pdf

                    About Shibata Floral

Headquartered in San Francisco, California, Shibata Floral Company
-- http://www.shibatafc.com-- is a family owned and operated
wholesale floral and floral supply distributor servicing the West
Coast since 1921.  Started as a rose grower, it expanded into
carnation growing, chrysanthemum propagation and floral supplies.
Shibata Floral has now evolved into a multifaceted distribution
business offering thousands of floral related products from all
over the world through its locations in the San Francisco, Los
Angeles and Portland flower markets.  

Shibata Floral Company filed for Chapter 11 bankruptcy protection
(Bankr. N.D. Calif. Case No. 17-31143) on Nov. 13, 2017, estimating
its assets at between $500,000 and $1 million and its liabilities
at between $1 million and $10 million.  Eric L. Shibata, president,
signed the petition.

Judge Dennis Montali presides over the case.

Chris D. Kuhner, Esq., at Kornfield, Nyberg, Bendes, Kuhner &
Little P.C., serves as the Debtor's bankruptcy counsel.


SIXTY ONE SIXTY: Court Rejects Schecher Request for Sanctions
-------------------------------------------------------------
In the bankruptcy case captioned In re: SIXTY ONE SIXTY, LLC,
Chapter 11, Debtor, Case No. 17-23573-bkc-RAM (Bankr. S.D. Fla.),
Bankruptcy Judge Robert A. Mark entered an order denying the
Schecher Group, Inc.'s request for sanctions and motion to set a
hearing.

The Court conducted hearings on Nov. 28, 2017 and Nov. 29, 2017 on
the Schecher Group, Inc.'s Emergency Motion to (I) Dismiss Chapter
11 Bankruptcy Case for "Bad Faith" and/or, Alternatively, (II) for
Relief From the Automatic Stay "For Cause"; and (III) for Sanctions
Pursuant to Federal Rule of Bankruptcy Procedure 9011. By Order
dated Nov. 30, 2017, the Court granted that part of the Motion
seeking dismissal and reserved ruling on the request for sanctions.
The Dismissal Order stated that the Court would schedule a further
hearing on that portion of the Motion seeking sanctions.

On Feb. 28, 2018, the Schecher Group, Inc. filed its Motion for
Entry of Order Setting a Sanctions Hearing in Connection with the
Debtor's Bad Faith Filing of the Chapter 11 Bankruptcy Case.

In its Motion, the Schecher Group argues that the Debtor, its
principals, its members, and its counsel, Mr. Hoffman (the
"Targets"), should be sanctioned under Fed. R. Bankr. P. 9011(c)
for filing the Petition in bad faith and with no legal basis,
solely for the purposes of delay, harassment, or to increase the
Schecher Group's cost of litigation, with no due diligence or
investigation whatsoever, in violation of Federal Rule of
Bankruptcy Procedure 9011(b).

The Court disagrees. Although dismissal was appropriate, the Court
finds that the case was not filed for the sole purpose of stymying
the foreclosure cases. It also was filed to facilitate a sale.

The Targets knew that the filing of this case would delay the
foreclosure cases, but the Court does not find that the Targets
knew, or reasonably believed, that they were filing the petition
for an "improper purpose" under Rule 9011(b)(1). Rather, the
Targets' actions and assertions support their consistent argument
that this bankruptcy case was also filed to facilitate a sale.

Cause for dismissal of a bankruptcy case as a bad faith filing is
not tantamount to cause for imposing sanctions under FRBP 9011.

The Targets also made a reasonable inquiry into the facts and the
law applicable to their pursuit of a sale under section 363(b) of
the Bankruptcy Code. Prior to the Petition Date, the Court (i) had
approved a substantially similar sales contract between the Sixty
Sixty debtor and Marc Realty Capital, the successful bidder in the
Sixty Sixty debtor's first attempt at a 363 sale, and (ii) had
approved the Sixty Sixty debtor's request to proceed with a second
sales process substantially similar to the first sales process.
Based on those facts, it was reasonable for the Targets who formed
Sixty One Sixty to expect the Court to approve the Sixty Sixty
debtor's proposed sale to KFI. It was also reasonable for the
Targets to believe that the formation of a single corporate entity,
and the filing of a bankruptcy for that corporate entity, would
facilitate the Court's adjudication of the Sixty Sixty Sale
Motion.

In sum, while the Schecher Group certainly expended attorneys fees
pursuing its Motion, and prevailed in obtaining a dismissal of this
case, the Court does not find cause for the imposition of sanctions
under FRBP 9011.

A full-text copy of the Court's Order dated April 11, 2018 is
available at https://bit.ly/2Hyx5xH from Leagle.com.

Sixty One Sixty, LLC, Debtor, represented by Michael S. Hoffman.

                About Sixty One Sixty LLC

Sixty One Sixty, LLC's principal assets are located at 6060 Indian
Creek Miami Beach, Florida.  It is owned by various owners of
condominium units at the Sixty Sixty Condominium Association, Inc.
and is managed by Zulu Bravo LLC, a Wyoming-based company.

Sixty One Sixty, LLC sought Chapter 11 protection (Bankr. S.D. Fla.
Case No. 17-23573) Nov. on 9, 2017.  The case is assigned to Laurel
M. Isicoff. The Debtor estimated assets and liabilities in the
range of $1 million to $10 million. The petition was signed by Todd
Mickles, managing member of Zulu Bravo, LLC, manager of the Debtor.


SPORTS ZONE: Taps Baker Donelson as Special Counsel
---------------------------------------------------
The Sports Zone, Inc., seeks approval from the U.S. Bankruptcy
Court for the District of Maryland to hire Baker, Donelson,
Bearman, Caldwell & Berkowitz, PC as special counsel.

The firm will assist the Debtor in the renewal of its "SPZN" and
"Sports Zone" trademarks and will provide other related services.

Royal Craig, Esq., a shareholder of Baker Donelson and the primary
attorney who will be providing the services, charges an hourly fee
of $510.  The hourly rates for associates and paralegals who may be
assigned range from $200 to $400.

Mr. Craig disclosed in a court filing that he and other members and
associates of Baker Donelson do not represent any interests adverse
to the Debtors or their estates.

Baker Donelson can be reached through:

     Royal W. Craig, Esq.
     Baker, Donelson, Bearman, Caldwell & Berkowitz, PC
     100 Light Street
     Baltimore, MD 21202
     Phone: 410.862.1103 / 410.685.1120
     Fax: 443.263.7503 / 410.547.0699
     E-mail: rcraig@bakerdonelson.com
     E-mail: contact@bakerdonelson.com

                      About The Sports Zone

The Sports Zone, Inc., doing business Sports Zone and Sports Zone
Elite -- https://sportszoneelite.com -- operates retail stores in
Washington, Maryland, and Virginia selling footwear, apparel and
accessories.  Based in Beltsville, Maryland, the company offers
brands like Adidas, New Balance, and The North Face.  The company
is 100% owned by Michael Syag.

Sports Zone, Inc., sought Chapter 11 protection (Bankr. D. Md. Case
No. 17-26758) on Dec. 15, 2017.  In the petition signed by CEO
Michael Dahan, the Debtor estimated assets of $500,000 to $1
million and debt of $1 million to $10 million.  

On Dec. 21, 2017, its subsidiaries, The Zone 220, LLC; Sports Zone
of Hechinger, LLC; The Zone 450, LLC; The Zone 600, LLC; The Zone
620, LLC; Zone of DC USA, LLC; The Zone 700, LLC; The Zone 870,
LLC; and The Zone 999, LLC, each filed a voluntary petition for
bankruptcy relief and protection under chapter 11 of the Bankruptcy
Code.  Each of the Subsidiary Debtors is 100% of owned by The
Sports Zone.

The Debtors have sought joint administration of the Chapter 11
cases.  

Judge Thomas J. Catliota is the case judge.

The Debtors tapped McNamee Hosea as legal counsel, and E. Cohen and
Company, CPAs as accountant.


SPRUCE MANOR: Foreclosure Auction Set for June 26
-------------------------------------------------
First American Title, as Trustee, will conduct a foreclosure sale
of the real property of Spruce Manor Apartments, LLC, in the main
lobby of the Boney Court House, 303 K Street, Anchorage, Alaska, on
June 26, 2018, at 10:00 a.m.

Specifically, First American will sell Lots 4, 5, and 6, Baranof
Heights Subdivision, which are located at 1200 Purtov Street,
Kodiak, Alaska; and 1212 Purtov Street, Kodiak, Alaska.

The properties secure Spruce Manor's obligations in a promissory
note dated October 4, 2007, in the principal face amount of
$800,000.

Spruce Manor has been declared in default under a Deed of Trust
dated October 27, 2007, executed by Chad Reddy as Organizer of
Spruce Manor, as Trustor, for the benefit of Tom Stevens, and Emmi
Properties, an Alaska General Partnership.  The beneficiary has
declared all sums secured by the Deed of Trust to be immediately
due and payable. There is now owed and unpaid the following (as of
September 29, 2017):

     -- $695,057.32 principal;
     -- $5,324.42 NFS reimbursement paid by the beneficiary to
WestStar;
     -- $1,750.00 foreclosure fees to date;
     -- $2,507.00 foreclosure costs to date;
     -- $704,638.74 total amount currently due (as of September 29,
2017).

The amount due will increase by the amount of interest incurred at
7% per annum and at a daily rate of $133.30 from September 29, 2017
forward, and by future foreclosure fees, and/or foreclosure costs,
and by any sums properly advanced or expended under the terms of
the Deed of Trust with interest.

At auction, the Beneficiary will have the right to bid by offset
without cash in an amount not greater than the balance owed on the
obligation at the time of sale including all sums expended by the
Beneficiary and the Trustee under the deed of trust, with interest
thereon.

All inquiries regarding the sale may be made to:

     Darryl L. Thompson, P.C.
     841 I Street
     Anchorage, Alaska 99501


STAR GROUP: Moody's Puts B2 CFR under Review for Downgrade
----------------------------------------------------------
Moody's Investors Service placed the ratings of Stars Group Inc.,
including the company's B2 Corporate Family Rating (CFR) and B2-PD
Probability of Default Rating (PDR), on review for downgrade. The
review follows the company's announcement that it has agreed to
acquire Sky Betting & Gaming ("SBG") from CVC Capital Partners and
Sky Plc in a transaction valued at $4.7 billion. SBG is an operator
of mobile and online betting and gaming in the United Kingdom.

"Although Moody's recognizes the strategic benefits related to the
acquisition, the decision to place The Stars Group on review for
downgrade considers the significant increase in leverage associated
with the transaction," stated Adam McLaren, Moody's analyst.

On Review for Downgrade:

Issuer: Stars Group Holdings B.V. (The)

Senior Secured Bank Credit Facility, Placed on Review for
Downgrade, currently B2 (LGD3)

Issuer: Stars Group Inc. (The)

Probability of Default Rating, Placed on Review for Downgrade,
currently B2-PD

Corporate Family Rating, Placed on Review for Downgrade,
currently B2

Outlook Actions:

Issuer: Stars Group Holdings B.V. (The)

Outlook, Changed To Rating Under Review From Stable

Issuer: Stars Group Inc. (The)

Outlook, Changed To Rating Under Review From Stable

RATINGS RATIONALE

In terms of leverage, Moody's expects a sizeable increase in funded
debt for the company stemming from the $3.6 billion cash portion of
the purchase price ($1.1 billion to come from newly issued common
shares raised). This increase in debt will result in an increase in
leverage above Moody's stated downgrade trigger of 6.5 times debt
EBITDA.

As part of its review process, Moody's will weigh the impact of the
largely debt-financed acquisition against the strategic and
operational benefits of the acquisition, particularly with respect
to how these factors impact The Stars Group's willingness and
ability to reduce its high financial leverage during the next 12-18
months. The review process will also consider the planned
integration of the companies and timing and realization of
identified cost synergies, as well as the company's financial
policy and future acquisition strategy.

Stars Group Inc. (The) (TSX and NASDAQ: TSG) provides
technology-based products and services in the global gaming and
interactive entertainment industries as well as services and
systems to online gaming operators. The company owns and operates
the Poker Stars and Full Tilt Poker online poker brands. The Stars
Group has two reportable segments: Poker and Casino & Sportsbook.
Total revenue for the last twelve month period ended 12/31/17 was
approximately $1.3 billion.

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


STEAM DISTRIBUTION: Taps Clark Hill as Local Counsel
----------------------------------------------------
Steam Distribution LLC seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to hire Clark Hill PLLC.

The firm will serve as local counsel for the company and its
affiliates, Havz, LLC and One Hit Wonder Inc., in connection with
their Chapter 11 cases.

Candace Carlyon, Esq., the attorney who will be handling the case,
charges an hourly fee of $575.  Her firm received a retainer in the
sum of $25, 151.

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

The firm can be reached through:

     Candace Carlyon, Esq.
     Tracy M. O'Steen, Esq.
     Clark Hill PLLC
     3800 Howard Hughes Parkway, Suite 500
     Las Vegas, NV 89169
     Tel: (702) 862-8300
     Fax: (702) 862-8400
     E-mail: ccarlyon@clarkhill.com
     E-mail: tosteen@clarkhill.com

                     About Steam Distribution

Steam Distribution -- http://www.onehitwondereliquid.com/-- is a
wholesaler and distributor in the vape/e-cig industries.
Handcrafted in Los Angeles, California, One Hit Wonder eLiquid
contains ingredients including TruNic 100% USA grown and extracted
liquid nicotine.

Steam Distribution, LLC, Havz, LLC, d/b/a Steam Wholesale (Bankr.
D. Nev. Case No. 18-11599) and One Hit Wonder, Inc., each filed
voluntary petitions under Chapter 11 of the Bankruptcy Code (Bankr.
D. Nev. Case Nos. 18-11598 to 18-11600), commencing their
bankruptcy cases on March 26, 2018.  The Debtors have filed motions
requesting joint administration of their three cases.  

In the petitions signed by Robert Hackett, managing member, Steam
Distribution and One Hit Wonder estimated assets and liabilities at
$1 million to $10 million each, while Havz estimated $50,000 to
$100,000 in assets and $1 million to $10 million in liabilities.

The Hon. August B. Landis and the Hon. Mike K. Nakagawa are
assigned to these cases.

The Debtors hired Candace C Carlyon, Esq. of Clark Hill PLLC and
John Patrick M. Fritz, Esq. of Levene, Neale, Bender, Yoo & Brill
LLP as counsel.


STEAM DISTRIBUTION: Taps Levene Neale as Legal Counsel
------------------------------------------------------
Steam Distribution LLC seeks approval from the U.S. Bankruptcy
Court for the District of Nevada to hire Levene, Neale, Bender, Yoo
& Brill LLP as its legal counsel.

The firm will advise the company and its affiliates regarding the
requirements of the Bankruptcy Code; conduct examinations; help the
Debtors obtain financing; assist in the preparation of a plan of
reorganization; and provide other legal services related to their
Chapter 11 cases.

The firm's hourly rates for its attorneys range from $425 to $595.
Paraprofessionals charge $250 per hour.

Levene does not hold or represent any interests adverse to the
Debtors' estates, creditors and equity security holders, according
to court filings.

The firm can be reached through:

     John Patrick M. Fritz, Esq.
     Juliet Y. Oh, Esq.
     Jeffrey S. Kwong, Esq.
     Levene, Neale, Bender, Yoo & Brill LLP
     10250 Constellation Blvd., Suite 1700
     Los Angeles, CA 90067
     Tel: (310) 229-1234
     Facsimile: (310) 229-1244
     E-mail: jpf@lnbyb.com
             jyo@lnbyb.com
             jsk@lnbyb.com

                     About Steam Distribution

Steam Distribution -- http://www.onehitwondereliquid.com/-- is a
wholesaler and distributor in the vape/e-cig industries.
Handcrafted in Los Angeles, California, One Hit Wonder eLiquid
contains ingredients including TruNic 100% USA grown and extracted
liquid nicotine.

Steam Distribution, LLC, Havz, LLC, d/b/a Steam Wholesale (Bankr.
D. Nev. Case No. 18-11599) and One Hit Wonder, Inc., each filed
voluntary petitions under Chapter 11 of the Bankruptcy Code (Bankr.
D. Nev. Case Nos. 18-11598 to 18-11600), commencing their
bankruptcy cases on March 26, 2018.  The Debtors have filed motions
requesting joint administration of their three cases.  

In the petitions signed by Robert Hackett, managing member, Steam
Distribution and One Hit Wonder estimated assets and liabilities at
$1 million to $10 million each, while Havz estimated $50,000 to
$100,000 in assets and $1 million to $10 million in liabilities.

The Hon. August B. Landis and the Hon. Mike K. Nakagawa are
assigned to these cases.

The Debtors hired Candace C. Carlyon, Esq. of Clark Hill PLLC and
John Patrick M. Fritz, Esq. of Levene, Neale, Bender, Yoo & Brill
LLP as counsel.


STEIN PROPERTIES: Disclosure Statement Hearing Set for May 30
-------------------------------------------------------------
Judge Thomas J. Catliota of the U.S. Bankruptcy Court for the
District of Maryland is set to hold a hearing on May 30, 2018 at
10:30 am to consider approval of Stein Properties, Inc.'s
disclosure statement explaining its chapter 11 plan filed on March
23, 2018.

April 30, 2018, is fixed as the last day for filing and serving
written objections to the Disclosure Statement.

As reported by the Troubled Company Reporter on April 16, 2018, the
plan will be funded by the proceeds of the sale of the Columbia,
Maryland property, together with available cash from the operations
of the Debtor’s business prior to the closing on the sale.

A copy of the Disclosure Statement is available for free at:

     http://bankrupt.com/misc/mdb17-22680-89.pdf

                  About Stein Properties

Based in Columbia, Maryland, Stein Properties, Inc., filed a
voluntary Chapter 11 petition (Bankr. D. Md. Case No. 17-22680) on
Sept. 22, 2017.  At the time of filing, the Debtor estimated
$1,000,001 to $10 million in assets and $10,000,001 to $50 million
in liabilities.  The case is assigned to Judge David E. Rice.
Lawrence A. Katz, Esq., at Hirschler Fleischer, is the Debtor's
counsel.


STEPPING STONES: May 8 Hearing on Amended Plan and Disclosures
--------------------------------------------------------------
Judge Jason D. Woodard of the U.S. Bankruptcy Court for the
Northern District of Mississippi conditionally approved Stepping
Stones, Inc.'s small business amended disclosure statement with
respect to its amended plan filed on April 2, 2018.

May 4, 2018 is fixed as the last day for filing written acceptances
or rejections of the Amended Plan, and the last day for filing and
serving written objections to the Amended Disclosure Statement and
confirmation of the Amended Plan.

May 8, 2018 at 10:00 A.M., in the Cochran U.S. Bankruptcy
Courthouse, 703 Highway 145 North, Aberdeen, MS, is fixed for the
hearing on final approval of the Amended Disclosure Statement and
for the hearing on the confirmation of Amended Plan.

                    About Stepping Stones

Stepping Stones, Inc., previously filed a Chapter 11 petition
(Bankr. N.D. Miss. Case No. 16-10372) on Feb. 5, 2016.

Stepping Stones sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Miss. Case No. 17-11015) on March 20,
2017.  In the petition signed by Elizabeth A. Clardy,
vice-president, the Debtor estimated less than $500,000 in assets
and less than $1 million in liabilities.  Judge Jason D. Woodard
presides over the case.  Gambrell & Associates, PLLC, is the
Debtor's bankruptcy counsel.


STEWART DUDLEY: Magnify Trustee Selling 2 Panama City Condo Units
-----------------------------------------------------------------
Jeffery J. Hartley, Chapter 11 Trustee for Magnify Industries, LLC,
asks the U.S. Bankruptcy Court for the Northern District of Alabama
to authorize the sale of the two condominium units located at
Emerald Beach Resort in Panama City Beach: (i) Unit 1633 to
Celmario and Gloria Martinez for $184,300; and (ii) Unit 2135 to
Show Me The Beach, LLC for $186,100.

At the hearing on May 22, 2017 the Court directed that all
prospective sales of condominium units currently titled in the name
of Magnify should be presented to the Court for consideration and
approval on an expedited basis.

The Trustee has received the attached offers to purchase
condominium units 1633 and 2135 for a gross sales price of $184,300
and $186,100 respectively.  The anticipated net proceeds are
$170,405 and $172,071 respectively.  The potential buyer of each
Unit wishes to close as soon as practicable.  The sale of the Units
would reduce the expenses and carrying costs.  

To the best of the Trustee's knowledge, the potential buyers have
no connection to or relationship with the Debtor, Magnify or other
parties in interest.  The proposed prices represent an amount of
$233 and $235 per square foot which is higher than previous sales
approved by the Court for units in the same complex.

Magnify, the current recorded title owner of the Units, should be
ordered and directed to promptly execute all necessary documents to
effectuate the sale of the Units.  The net cash after paying the
amounts required for closing will be placed in the escrow account
at Engel, Hairston & Jchanson, P.C. pending further order of the
Court.

The Trustee asks a telephonic hearing on the Motion on April 16,
2018 at 11:00 a.m.

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

    http://bankrupt.com/misc/Stewart_Dudley_850_Sales.pdf

                   About Stewart Ray Dudley

Stewart Ray Dudley filed a Chapter 11 petition (Bankr. N.D. Ala.
Case No. 16-01842) on May 5, 2016, and is represented by R. Scott
Williams, Esq. from Rumberger, Kirk & Caldwell, P.C.

In January 2017, Buffalo Rock Company and James C. Lee, III,
creditors of Stewart Ray Dudley, filed a motion for order directing
the appointment of Peter W. Colmer as Chapter 11 Trustee for the
Debtor's bankruptcy estate.  They claimed that continuously acting
against the best interest of his estate, the Debtor caused numerous
assets to be transferred to Magnify Industries, LLC, including an
automobile collection previously valued at over $5,500,000; 100% of
his interest of an updated warehouse and event space commonly
referred to as Old Car Heaven previously valued at over $1,534,000;
and 17 beach front condominiums.

Buffalo Rock is represented by Burr & Forman LLP.  James C. Lee,
III, is represented by Bradley Arant Boult Cummings LLP.

The Court appointed Jeffery J. Hartley as Chapter 11 Trustee on
Feb. 24, 2017.

The Trustee:

          Mr. Jeffery Hartley
          P.O. Box 2767
          Mobile, AL 36652
          E-mail: jjh@helmsinglaw.com

The Trustee is represented by:

          Ogden S. Deaton, Esq.
          GRAHAM & CO.
          110 Office Park Drive
          Suite 200
          Birmingham, AL 35223
          E-mail: ogdend@grahamcompany.com


SYMPLAST, LLC: Chapter 727 Claims Bar Date Set for July 4
---------------------------------------------------------
Symplast, LLC, filed on March 6, 2018, a petition commencing an
Assignment for the Benefit of Creditors Proceeding pursuant to
Chapter 727, Florida Statutes, to Philip J. Von Kahle, as the
Assignee.

Pursuant to Florida Statutes 727.105, no proceeding may be
commenced against the Assignee except as provided in Chapter 727
and except in the case of a secured creditor enforcing its rights
and collateral under Chapter 679, there shall be no levy,
execution, attachment, or the like in the respect of any judgment
against assets of the estate, other than real property, in the
possession, custody, or control of the Assignee.

To receive any dividend in this proceeding, interested parties must
file on or before July 4, 2018, a proof of claim with the
Assignee:

     Philip J. Von Kahle
     Michael Moecker & Associates, Inc.
     1883 Marina Mile Blvd., Suite 106
     Fort Lauderdale, FL 33315

The case is, In Re: SYMPLAST, LLC, a Florida Limited Liability
Company, Assignor, To: Philip Von Kahle,
Assignee, Case No. CACE-18-005209, in the Circuit Court of the 17th
Judicial Circuit in and for Broward County, Florida.

Symplast, LLC has its principal place of business at 205 S.W. 84th
Avenue, Plantation, FL 33324.


TINA JONES: SR&J Real Buying Murfreesboro Property for $2.5 Million
-------------------------------------------------------------------
Tina Marie Jones asks the U.S. Bankruptcy Court for the Middle
District of Tennessee to authorize the sale of the real property
located at 3200 Manchester Hwy, Murfreesboro, Tennessee, consisting
of her residence and approximately 34.84 acres, more or less,
designated as Parcel/Tax ID 126 01300 in the property assessor's
office for Rutherford County, Tennessee, to SR&J Real Estate, LLC
for $2.5 million.

A hearing on the Motion is set for May 8, 2018.  The objection
deadline is April 30, 2018.

The Debtor scheduled in her bankruptcy filing a house and 34.84
acres.  It was and is her intention to sell the property and to pay
the creditors of the estate 100% on their allowed claim.  The
proceeds of the sale will enable her to accomplish this goal.
Substantially simultaneously, with the filing will be the Debtor's
application to appoint the real estate broker who is credited with
advising the Purchaser of the availability of the property and the
negotiation and execution of Purchase Agreement on March 23, 2017
which is the subject of the Motion.  As is developed more fully in
the application for employment, the Broker compensation is 6% of $2
million or $120,000.

Subject to approval of the Court, the Debtor has reached agreement
with the Purchaser for the sale of the Property for the sum of $2.5
million.  The Purchase Price is payable as follows: the sum of
$5,000 payable by the Buyer in immediately available funds within
two business days after the Effective Date as an earnest money
deposit for the Property, to be held by First American Title
Insurance Co., which has an address of 611 Commerce Street, Suite
3101, Nashville, Tennessee, in accordance with this Agreement.
Within two business days after the expiration of the Inspection
Period, unless the Buyer has terminated the Agreement, the Buyer
will deposit with Title Company an additional sum of $5,000, which
will be added to and considered a part of the Earnest Money.  The
parties acknowledge and agree that the Buyer's counsel, Bass, Berry
and Sims, PLC, will serve as issuing agent for the Title Company.
Subject to the provisions of the Agreement, the Earnest Money will
be applied to payment of the Purchase Price.  The balance of the
Purchase Price will be paid at the closing of the sale of the
Property and delivery of the Seller's Deed.

The sale will be free and clear of liens, claims, encumbrances, and
interests.

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

     http://bankrupt.com/misc/Tina_Jones_94_Sales.pdf

The Motion asks approval of the property sale that achieves the
Debtor's goal of paying all of her existing obligations.

The Purchaser:

          SR&J REAL ESTATE, LLC
          2206 Spedale Court
          Suite 6
          Spring Hill, TN 377174
          Attn: John Fitzmaurice
          E-mail: jifitz@jcfre.com

The Purchaser is represented by:

          Jason S. Lewallen
          BASS, BERRY & SIMS PLC
          150 Third Ave. South, Suite 2800
          Nashville, TN 37201
          Facsimile: 615) 742-2869
          E-mail: jlewallen@bassberry.com

Tina Marie Jones sought Chapter 11 protection (Bankr. M.D. Tenn.
Case No. 17-05623) on Aug. 17, 2017.  The Debtor tapped Paul E.
Jennings, Esq., at Paul E. Jennings Law Offices, P.C., as counsel.


TMR LLC: Sale of 1100 Stafford Property to Pay Unsecured Claims
---------------------------------------------------------------
TMR, LLC, DAC, Incorporated, Timothy M. Roewe and Lona S. Roewe
filed with the U.S. Bankruptcy Court for the Eastern District of
Missouri a disclosure statement describing their proposed plan of
reorganization dated March 20, 2018.

TMR was formed in 2013 in an effort to formalize the structure of
Tim Roewe's various businesses. It was meant to own the two
buildings at 1100 and 1200 Stafford St., Washington, Missouri 63
090 in which DAC and an unrelated tenant operate their businesses
but, for reasons unrelated to the Plan, only the 1100 Stafford
building was transferred to TMR. The 1200 Stafford building remains
owned by the Roewes individually.

DAC was formed in 1993. Timothy M. Roewe is the sole shareholder
and President of DAC. DAC is in the business of producing
promotional materials and products through three divisions: (i)
Washington Promotional Group, which is a manufacturer and
wholesaler of promotional products; (ii) DirAdCo, which handles
direct sales of direct mail items; and (iii) Show Me Trophies,
which handles retail sales of trophies and awards. The debtor has
18 full-time employees and two independent contractors. Debtor
leases approximately 35,000 square feet of office space at ll00
Stafford Street in Washington, Missouri and warehouse space at 1200
Stafford Street from its affiliate, TMR. DAC also owns 18 classic
vehicles, pledged to Bank of Washington, and another classic
vehicle that is unencumbered, left over from a former business of
fixing up and selling such vehicles under the name: "The Muscle Car
Factory."

The Roewes own the office building at 1200 Stafford Street,
Washington, Missouri 63090 which generates rents from two
commercial tenants, one of whom is DAC, Inc. Upon the consummation
of the proposed move of DAC, Inc. from 1100 Stafford Street to 1200
Stafford Street DAC, Inc. will commence payment of additional rents
to the Roewes. The Roewes also own a storage facility at 5275
Highway 47, Washington, Missouri 63090 which they are actively
marketing for sale. In addition, they own certain exempt and
non-exempt real and personal property. The Roewes are actively
seeking a post-bankruptcy modification of their first mortgage on
their home.

The three cases have been jointly administered.

Class TMR-4 consists of the general unsecured claims against TMR in
the estimated amount of $10,000. The unsecured claims will be paid
upon sale of 1100 Stafford to extent of available proceeds
remaining after payment of allowed higher priority claims against
TMR. Otherwise, no payments will be made.

Class DAC-4 is the general unsecured claims against DAC in the
estimated amount of $332,000 to $732,000 (including $100,000
portion of Tim Roewe's $250,000 claim that is not waived per the
Plan) depending upon resolution of Itria Ventures, LLC's claim,
among others. Each holder of an Allowed general unsecured claim
against DAC will receive, in equal quarterly installments over a
period of five years commencing July 1, 2019, provided the claim
has become Allowed by then, a pro rata share of $60,000 total
($3,000 per quarter) provided that Tim Roewe will waive an
additional amount of his claim against DAC or DAC will pay an
additional amount to cause the payout to holders of Allowed General
Unsecured Claims to be 10 cents on the dollar. Estimated percent of
claim paid 10% to 24%.

Class Roewe-4A consists of the general unsecured claims against Tim
and Lona Roewe. Each holder of an Allowed general unsecured claim
against both Tim & Lona Roewe shall receive, in equal quarterly
installments over a period of five years commencing June 1, 2019,
provided the claim has become Allowed by then, a pro rata share of
$60,000 total ($3,000 per quarter). A share of these funds will
come from payment to the Roewes as unsecured creditors of DAC,
Inc.

TMR, represented by Hilliker Corp., will sell 1100 Stafford and pay
all real estate taxes due on the properly, commission and related
closing costs and pay the remaining net proceeds of sale to holders
of Allowed Claims secured by 1100 Stafford, in order of priority.
Alternatively, TMR may enter into a long-term lease of 1100
Stafford.

DAC will also sell the following assets at the following projected
sales prices to cover costs of moving should First State fail to
make the moving loan:

Two Kiefel automated binders; two (2) Fiab automated sealing
machines; four (4) RF sealing machines currently stored at 1200
Stafford and will use 50% of the sale proceeds or such other amount
as is agreed; and
A 1974 pick-up and 1995 Corvette, at a projected aggregate sale
price of approximately $25,000, which vehicles are unencumbered.

Payments and distributions under the Plan to holders of Allowed
Claims against DAC will be funded by revenues generated by DAC from
post-confirmation operation of its business.

The Roewes will sell the following assets and the net sale proceeds
will be distributed to holders of Allowed Claims: the Storage
facility located at 5297 Highway 47, Washington, Missouri 63090.

A full-text copy of the Disclosure Statement is available at:

     http://bankrupt.com/misc/moeb17-45907-121.pdf

                         About TMR LLC

TMR, LLC, owns a commercial building in Washington, Missouri, which
houses two manufacturing companies.  The building also was owned by
the Roewes before being transferred to TMR in 2014.

TMR filed for Chapter 11 bankruptcy protection (Bankr. E.D. Mo.
Case No. 17-45907) on Aug. 29, 2017, estimating its assets and
liabilities at between $1 million and $10 million.  The Debtor
listed its business as a single asset real estate (as defined in 11
U.S.C.  Section 101(51B)); and as a small business debtor as
defined in 11 U.S.C. Section 101(51D).

The petition was signed by Timothy M. Roewe, its managing member.

Judge Charles E. Rendlen III presides over the case.

A. Thomas DeWoskin, Esq., at Danna Mckitrick, PC, serves as the
Debtor's bankruptcy counsel.


TRANS UNION: Moody's Affirms Ba2 CFR Rating, Outlook Stable
-----------------------------------------------------------
Moody's Investors Service affirmed Trans Union, LLC's Ba2 Corporate
Family Rating (CFR) and senior secured debt ratings following the
announcement that TransUnion plans to acquire Callcredit
Information Group, Ltd. (Callcredit), a consumer credit bureau in
the U.K., for approximately $1.4 billion, which will be financed
with debt. The ratings have a stable outlook. Trans Union LLC is an
indirect subsidiary of TransUnion.

RATINGS RATIONALE

Pro forma for the acquisition of Callcredit, TransUnion's total
debt to EBITDA (Moody's adjusted) will increase by about 1.5x to
4.8x, based on TransUnion's adjusted EBITDA for the trailing twelve
months ended March 31, 2018, and before including the anticipated
cost savings from the combination. The acquisition will be the
largest for TransUnion and marks a shift in the company's
historical strategy of expanding product capabilities and
geographic footprint through smaller acquisitions. The company
expects the acquisition to be accretive to its earnings in 2019.
The affirmation of the ratings reflects Moody's expectation that
management will prioritize deleveraging and leverage will decline
to about 4x (Moody's adjusted) by the end of 2019, primarily from
strong EBITDA growth. TransUnion's credit profile benefits from
management's strong track record of expanding its market
opportunity through new product development augmented by tuck-in
acquisitions. TransUnion reported adjusted EBITDA growth of 17% in
the LTM 1Q 2018, mainly from organic growth driven by a deeper
penetration into new industry verticals and geographic markets. The
acquisition of Callcredit will expand TransUnion's footprint into
the U.K. and presents opportunities to accelerate growth by
leveraging the combined companies' portfolio of products and
TransUnion's technology infrastructure.

Moody's analyst Raj Joshi said, "Notwithstanding TransUnion's solid
growth and execution, the significant increase in leverage
resulting from the Callcredit acquisition is credit negative and
has eroded the available cushion at the current rating level." He
added, "The increase in leverage, coupled with the company's
evolving capital allocation policies in favor of shareholders,
including the recent initiation of common dividends and the
likelihood of ongoing acquisitions and share repurchases, will
limit sustained improvement in credit metrics despite strong
earnings growth potential."

The Ba2 CFR is supported by TransUnion's growing earnings diversity
and expectations for organic growth in adjusted EBITDA of about 10%
over the next 12 to 18 months. Moody's expects TransUnion to manage
leverage at about 4x (Moody's adjusted) and generate free cash flow
(after annual dividends) of approximately 10% of adjusted debt in
2019. The main risks to the ratings stem from the company's
evolving capital allocation policies and potential for periodic
increases in debt. TransUnion has a sustainable market position as
one of the three principal consumer credit bureaus in the US with
high barriers to entry. The company's recent performance has
benefited from the strong consumer borrowing trends and a
significant portion of its revenues are driven by the demand for
information solutions related to new marketing and customer
acquisition activity. The company's critical role in consumer
finance and its possession of large amounts of consumer private
data increase regulatory and information security risks.

The stable ratings outlook reflects Moody's expectations for
revenue growth, excluding acquisitions and changes in foreign
currency rates, of at least high single digit rates over the next
12 to 18 months and for total debt to EBITDA to decline to about 4x
by the end of 2019.

The SGL-1 speculative grade liquidity rating reflects TransUnion's
very good liquidity based on its existing capital structure. The
liquidity profile is supported by TransUnion's cash balances,
Moody's estimates of free cash flow (after annualized dividends of
$57 million) of about $350 million over the next 12 months, and
approximately $245 million of availability under the revolving
credit facility.

Moody's could downgrade Trans Union's ratings if aggressive
financial policies cause total debt to EBITDA (Moody's adjusted) to
be sustained near the mid 4x and free cash flow weakens to below 8%
of total debt. Conversely, Moody's could upgrade Trans Union's
ratings if the company maintains good earnings growth and
establishes a track record of more conservative financial policies.
The rating could be upgraded if Moody's expects TransUnion to
sustain total debt to EBITDA below the mid 3x (Moody's adjusted)
and free cash flow in the mid-teens percentages of total debt.

Outlook Actions:

Issuer: Trans Union, LLC

Outlook, Remains Stable

Affirmations:

Issuer: Trans Union, LLC

Probability of Default Rating, Affirmed Ba3-PD

Speculative Grade Liquidity Rating, Affirmed SGL-1

Corporate Family Rating, Affirmed Ba2

Senior Secured Bank Credit Facility, Affirmed Ba2 (LGD3)

TransUnion provides consumer credit reports and information and
risk management solutions.


TRINIDAD DRILLING: Moody's Hikes CFR to B2, Outlook Stable
----------------------------------------------------------
Moody's Investors Service upgraded Trinidad Drilling Ltd.'s
Corporate Family Rating (CFR) to B2 from B3, Probability of Default
Rating to B2-PD from B3-PD, senior unsecured notes rating to B3
(LGD4) from Caa1 (LGD4), and the Speculative Grade Liquidity Rating
to SGL-2 from SGL-3. The rating outlook remains stable.

"Trinidad's upgrade reflects improving activity levels in the
Permian Basin, driven by higher commodity prices, which will
support strengthening credit metrics," said Paresh Chari, Moody's
VP-Analyst.

Issuer: Trinidad Drilling Ltd.

Corporate Family Rating (Local Currency), Upgraded to B2 from B3

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

Speculative Grade Liquidity Rating, Upgraded to SGL-2 from SGL-3

Senior Unsecured Regular Bond/Debenture (Foreign Currency) Feb
15, 2025, Upgraded to B3 (LGD 4) from Caa1 (LGD 4)

Outlook Actions:

Issuer: Trinidad Drilling Ltd.

Outlook, Remains Stable

RATINGS RATIONALE

Trinidad's B2 CFR reflects improving activity levels in the US
driven by higher commodity prices and strong activity in the
Permian Basin. Credit metrics are strengthening with debt to EBITDA
(inclusive of Trinidad's joint venture EBITDA) declining to about
3.5x in 2018 and 3.2x in 2019 and EBITDA to interest expected to
improve to about 3.8x in 2018 and 4.3x in 2019. Trinidad's
geographic diversification and its high specification US rig fleet
following the 2017 upgrade program allows the company to take
advantage of strengthening regions, such as the US. Trinidad's CFR
is constrained by its relatively small size in the North American
oil & gas land drilling sector and increased exposure to spot
pricing as only 21% of its existing fleet is under contracts longer
than one year, with the average at about one year. Trinidad is
exposed to a weak Canadian market with little improvement in
dayrates or utilization and reduced international diversification
with the sale of three rigs in Saudi Arabia in April 2018.

Trinidad's SGL-2 liquidity rating reflects good liquidity. At
December 31, 2017 and pro forma for the April 2018 rig sale,
Trinidad had C$73 million of cash and roughly C$140 million
available under its C$225 million revolving credit facilities due
December 2020, which is comprised of C$100 million and US$100
million tranches. Moody's expects break-even free cash flow through
2018. Moody's further expects the company to be in compliance with
its two financial covenants through this period. Most of the
company's assets are pledged under the revolver but its remaining
high quality joint venture rigs could be sold.

In accordance with Moody's Loss Given Default (LGD) Methodology,
the notching of the senior unsecured notes at B3, one notch below
the B2 CFR, reflects the priority ranking secured credit facility
in the capital structure.

The stable outlook reflects Moody's expectation that EBITDA will
improve modestly thereby improving leverage and interest coverage
in 2019.

The ratings could be upgraded if Debt to EBITDA (inclusive of JV
EBITDA) appears likely to remain below 3.5x and EBITDA to interest
remains above 4x.

The ratings could be downgraded if liquidity weakens or Debt to
EBITDA (inclusive of JV EBITDA) is above 5x or EBITDA to interest
falls below 2x.

Trinidad, based in Calgary Alberta, provides land drilling services
primarily to North American exploration and production companies.
Trinidad also has five rigs under a joint venture agreement with
Halliburton that are currently in Mexico and the Bahrain.


TRINITY RIVER: Directed to Pay BBX Escrowed Funds
-------------------------------------------------
Judge Tony M. Davis of the U.S. Bankruptcy Court for the Western
District of Texas granted BBX Operating, LLC's motion to compel
Trinity River Resources, LP to pay it the escrowed funds.

In July 2017, Trinity moved to assume and assign certain joint
operating agreements as part of the intended sale of substantially
all of its assets. The counterparty to the agreements, BBX,
objected arguing that Trinity incorrectly calculated the amounts
necessary to cure Trinity's prior defaults under the agreements.
Ultimately, Trinity and BBX agreed that Trinity would escrow the
$202,641 that BBX asserted it was owed pending a resolution of the
matter. Of this amount, only $12,000 remains in dispute. Based in
part on this stipulation, Trinity's motion to assume and assign the
agreements was approved.

Shortly thereafter, Trinity sued BBX and related third parties. In
its complaint, Trinity sought, among other things, to recover from
BBX $16.6 million in alleged preferences and fraudulent transfers.
About two months later, Trinity's liquidating plan was confirmed
and BBX promptly moved to compel Trinity to pay it the escrowed
funds. Trinity's liquidating trustee objected to the motion because
he wants to wait until the lawsuit is resolved and then apply the
escrowed funds to any judgment obtained against BBX.

According to BBX, allowing Trinity to hold the money (1) violates
the "prompt cure"] condition that allowed Trinity to assume and
assign the BBX contracts; (2) circumvents the strict procedural
requirements governing prejudgment attachments; and (3) amounts to
an improper preliminary injunction on the transfer of assets.

The liquidating trustee agrees that Trinity owes BBX the money, but
argues that Trinity has a state law right to offset that money
against any judgment it obtains against BBX in the lawsuit. He also
contends that keeping the money in a segregated account, or the
Court's registry, satisfies the requirement that Trinity "promptly
cure" its defaults under the joint operating agreements. To support
this position, he mainly relies on the Fifth Circuit's unreported
In re Galaz opinion.

The Court holds that unlike in Galaz, Trinity's adversary
proceeding against BBX is in its preliminary stages and the merits
of the claims have not been weighed. So it will be some time before
the escrowed funds could be applied to any judgment awarded. And
the amount owed to BBX for the defaults is not in material dispute
so nothing, other than the not-yet-proven setoff right, prevents
Trinity from promptly curing the default.

Also, allowing the liquidating trustee to hold the funds in reserve
pending a ruling in the adversary would, in effect, impose a
preliminary injunction on money that by statutory right belongs to
BBX. But Trinity is not entitled to a preliminary injunction. For
one thing, Trinity filed no adversary proceeding.  And even if it
had, Trinity could not overcome the more fundamental restriction
imposed the Supreme Court in Grupo Mexicano de Desarrollo S.A. v.
Alliance Bond Fund, Inc. There the Supreme Court held that federal
courts can't issue preliminary injunctions freezing one party's
assets when the party requesting the injunction claims no lien on
or equitable interest in those assets. Trinity has no equitable
interest in the money owed to BBX because that money is unrelated
to the money at issue in its lawsuit against BBX. So even if
Trinity could meet the elements for receiving a preliminary
injunction, the Court would lack the authority to grant it.

Thus, the Court grants BBX's motion to compel as to all undisputed
amounts currently held by Trinity in reserve to cure the defaults
under the joint operating agreements.

A full-text copy of the Court's Memorandum Opinion dated April 18,
2018 is available at:

     http://bankrupt.com/misc/txwb16-10472-602.pdf

                About Trinity River Resources

Trinity River Resources, LP, filed a Chapter 11 bankruptcy petition
(Bankr. W.D. Tex. Case No. 16-10472) on April 21, 2016.  The
petition was signed by Matthew J. Telfer as manager of Trinity
River Resources, GP, LLC.  Judge Tony M. Davis is assigned to the
case.  The Debtor estimated assets in the range of $50 million to
$100 million and liabilities of up to $500 million.  

The Debtor has hired Bracewell LLP as counsel.  The Debtor has
employed John T. Young, Jr., a Senior Managing Director with Conway
MacKenzie, as the its independent manager; and has also retained
Conway MacKenzie as its financial advisor.  The Debtor has employed
T2 Land Resources, as ordinary course professionals.


ULTRA PETROLEUM: Bank Debt Trades at 5.33% Off
----------------------------------------------
Participations in a syndicated loan under which Ultra Petroleum
Corp is a borrower traded in the secondary market at 94.67
cents-on-the-dollar during the week ended Friday, April 20, 2018,
according to data compiled by LSTA/Thomson Reuters MTM Pricing.
This represents a decrease of 3.65 percentage points from the
previous week. Ultra Petroleum pays 300 basis points above LIBOR to
borrow under the $800 million facility. The bank loan matures on
April 12, 2024. Moody's rates the loan 'Ba2' and Standard & Poor's
gave a 'BB' rating to the loan. The loan is one of the biggest
gainers and losers among 247 widely quoted syndicated loans with
five or more bids in secondary trading for the week ended Friday,
April 20.


US ENERGY: Hein & Associates LLP Raises Going Concern Doubt
-----------------------------------------------------------
U.S. Energy Corp. filed with the U.S. Securities and Exchange
Commission its annual report on Form 10-K, disclosing a net loss of
$1.36 million on $6.54 million of total revenue for the fiscal year
ended December 31, 2017, compared to a net loss of $14.12 million
on $5.75 million of total revenue for the year ended in 2016.

Hein & Associates LLP in Denver, Colo., states that the Company has
a working capital deficit, an accumulated deficit, and has incurred
recurring losses from operations.  The Company is in default of its
loan covenants for the year ending December 31, 2016 and is
expected to remain out of compliance through maturity of the loan.
Accordingly, the entire balance has been classified as a current
liability as of December 31, 2016.  While the lender has provided
limited waivers for the Company's past noncompliance, there is no
assurance that it will continue to do so in the future.  These
factors raise substantial doubt about the Company's ability to
continue as a going concern.

The Company's balance sheet at December 31, 2017, showed total
assets of $15.32 million, total liabilities of $4.65 million, and a
total stockholders' equity of $10.66 million.

A copy of the Form 10-K is available at:
                              
                       https://is.gd/Lh4imz

                      About U.S. Energy Corp.

U.S. Energy Corp. is a Denver-based energy company focused on the
acquisition, exploration and development of oil and gas properties
in the United States.  The Company currently operates in South
Texas and the Williston Basin in North Dakota.



W & W LLC: Amended Reorganization Plan Filed
--------------------------------------------
W & W, L.L.C. filed with the U.S. Bankruptcy Court for the Northern
District of Alabama its latest plan to exit Chapter 11 protection.

Under the latest plan of reorganization, unsecured claims against
the company are estimated to be $435.20.  This amount will have to
be added any unsecured portion of the claims alleged to be secured.


The company proposes to pay each of the unsecured creditors the
allowed amount of its claim from its pro rata share of $10 per
month until paid in full, with no interest.  Payments will begin 30
days from the effective date of the plan.

Copies of the amended Chapter 11 plan of reorganization and
disclosure statement are available for free at:

     http://bankrupt.com/misc/alnb17-40906-148.pdf
     http://bankrupt.com/misc/alnb17-40906-149.pdf

                     About W & W, L.L.C.

W & W, L.L.C., owns and operates certain medical office facilities
and related property located at 620 Quintard Drive, 650 Quintard
Drive, and 620 Monger Street, in Oxford, Calhoun County, Alabama.
W & W's primary business is leasing space in the Facility to health
care related businesses.

W & W, L.L.C., filed a voluntary petition under Chapter 11 of the
Bankruptcy Code (Bankr. N.D. Ala. Case No. 17-40906) on May 15,
2017.  The Debtor estimated less than $1 million in both assets and
liabilities.

Harry P. Long, Esq., at the Law Offices of Harry P. Long, LLC, is
serving as counsel to the Debtor.


WALTER CHARNOFF: Proposes a $1.3M Sale of Logmont Property
----------------------------------------------------------
Walter Charnoff asks the U.S. Bankruptcy Court for the District of
Colorado to authorize the sale of a single family residence located
on approximately 10 acres of real property, including well and
water rights, located at 11241 Lookout Road, Longmont, Colorado, to
Zoe Rogers for $1,315,000.

The Debtor jointly owned the Property with his wife, Brande
Charnoff.  The Property was the prior residence of the Debtor and
his wife.  They rented it in October 2011 with an option to
purchase the Property which was extended from 2 to 3 years.  During
the rental period they made many improvements to the Property.
They purchased it in August 2014.

Since they purchased the Property the Debtor and his wife have
completed over $250,000 in repairs, upgrades, and remodeling to the
Property.  This is in addition to the improvements during the
rental period which included cleaning, landscaping, lighting, new
pool filtration system, pump and heater, septic tank work and other
items.  Brande Charnoff paid for a large share of the improvements
and repairs and supervised the work.

The Property is subject to a first deed of trust which secures a
note that was taken out to assist the Debtor and his wife in
acquiring the Property.  The lender is Arvest Central Mortgage and
the amount due on the loan is approximately $398,100 as of the
petition date.  The monthly payments on the Arvest loan are
approximately $2,000 per month and these payments have been made by
Brande Charnoff since September 2014.  Brande Charnoff also pays
for the insurance and the property taxes.

The Property has been listed for sale since prior to the Debtor's
chapter 11 filing and during the case, the Debtor assumed the
listing contract with Colorado Landmark-Boulder pursuant to an
order entered by the Court dated Feb. 20, 2018.

On April 6, 2018, the Debtor and his wife entered into a Contract
to Buy and Sell Real Estate (Residential) with the Purchaser.
Pursuant to the Sale Contract, the Debtor will convey the Property
to the Purchaser for a total price of $1,315,000.  The Property was
listed at a sale price of $1,349,000.  The Debtor asks that the
sale of the Property be free and clear of all liens, claims, and
encumbrances.  The Contract price is substantially higher than the
aggregate value of all liens on the Property.

The Debtor and the listing broker believe that the sale price under
the Contract represents a fair market value for the Property.  The
Sale Contract provides that the Purchaser will pay half of the
closing costs and other transfer fees, and provides for payment of
a commission of 5% in accordance with the Listing Agreement and
with 2.8% of the 5% commission being paid to the Purchaser's agent
at closing.

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

    http://bankrupt.com/misc/Walter_Charnoff_120_Sales.pdf

The Property is owned by both the Debtor and Brande Charnoff and
the proceeds of the Property sale, net of payments required under
the Contract, taxes, commissions, and payment of the secured lender
should be divided equally between the Debtor and Brande Charnoff.
The sale of the Property will result in the elimination of the
secured mortgage debt of Arvest and provide substantial net
proceeds to the estate.

There has been adequate and reasonable notice to interested
parties.  Notice is being provided to all creditors in accordance
with Fed.R.Bankr.P. 2002 and L.B.R. 2002-1.

The Debtor asks suspension of the operation of the 14-day stay
under Fed.R.Bankr.P. 6004(h).  The Contract provides for closing by
May 11, 2018.  The Debtor is also filing a Motion to Shorten Notice
concurrently herewith in insure compliance with the Contract
terms.

Walter Charnoff sought Chapter 11 protection (Bankr. D. Colo. Case
No. 17-21594) on Dec. 22, 2017.  The Debtor tapped Lee M. Kutner,
Esq., as counsel.


WALTER CHARNOFF: Rogers Buying Logmont Property for $1.3 Million
----------------------------------------------------------------
Walter Charnoff asks the U.S. Bankruptcy Court for the District of
Colorado to authorize the sale of a single family residence located
on approximately 10 acres of real property, including well and
water rights, located at 11241 Lookout Road, Longmont, Colorado, to
Zoe Rogers for $1,315,000.

The Debtor jointly owned the Property with his wife, Brande
Charnoff.  The Property was the prior residence of the Debtor and
his wife.  They rented it in October 2011 with an option to
purchase the Property which was extended from 2 to 3 years.  During
the rental period they made many improvements to the Property.
They purchased it in August 2014.

Since they purchased the Property the Debtor and his wife have
completed over $250,000 in repairs, upgrades, and remodeling to the
Property.  This is in addition to the improvements during the
rental period which included cleaning, landscaping, lighting, new
pool filtration system, pump and heater, septic tank work and other
items.  Brande Charnoff paid for a large share of the improvements
and repairs and supervised the work.

The Property is subject to a first deed of trust which secures a
note that was taken out to assist the Debtor and his wife in
acquiring the Property.  The lender is Arvest Central Mortgage and
the amount due on the loan is approximately $398,100 as of the
petition date.  The monthly payments on the Arvest loan are
approximately $2,000 per month and these payments have been made by
Brande Charnoff since September 2014.  Brande Charnoff also pays
for the insurance and the property taxes.

The Property has been listed for sale since prior to the Debtor's
chapter 11 filing and during the case, the Debtor assumed the
listing contract with Colorado Landmark-Boulder pursuant to an
order entered by the Court dated Feb. 20, 2018.

On April 6, 2018, the Debtor and his wife entered into a Contract
to Buy and Sell Real Estate (Residential) with the Purchaser.
Pursuant to the Sale Contract, the Debtor will convey the Property
to the Purchaser for a total price of $1,315,000.  The Property was
listed at a sale price of $1,449,000.  The Debtor asks that the
sale of the Property be free and clear of all liens, claims, and
encumbrances.  The Contract price is substantially higher than the
aggregate value of all liens on the Property.

The Debtor and the listing broker believe that the sale price under
the Contract represents a fair market value for the Property.  The
Sale Contract provides that the Purchaser will pay half of the
closing costs and other transfer fees, and provides for payment of
a commission of 5% in accordance with the Listing Agreement and
with 2.8% of the 5% commission being paid to the Purchaser's agent
at closing.

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

    http://bankrupt.com/misc/Walter_Charnoff_118_Sales.pdf

The Property is owned by both the Debtor and Brande Charnoff and
the proceeds of the Property sale, net of payments required under
the Contract, taxes, commissions, and payment of the secured lender
should be divided equally between the Debtor and Brande Charnoff.
The sale of the Property will result in the elimination of the
secured mortgage debt of Arvest and provide substantial net
proceeds to the estate.

There has been adequate and reasonable notice to interested
parties.  Notice is being provided to all creditors in accordance
with Fed.R.Bankr.P. 2002 and L.B.R. 2002-1.

The Debtor asks suspension of the operation of the 14-day stay
under Fed.R.Bankr.P. 6004(h).  The Contract provides for closing by
May 11, 2018.  The Debtor is also filing a Motion to Shorten Notice
concurrently herewith in insure compliance with the Contract
terms.

Counsel for the Debtor:

          Lee M. Kutner, Esq.
          Keri L. Riley, Esq.
          KUTNER BRINEN, P.C.
          1660 Lincoln Street, Suite 1850
          Denver, CO 80264
          Telephone: (303) 832-2400
          Facsimily: (303) 832-1510
          E-mail: lmk@kutnerlaw.com

Walter Charnoff sought Chapter 11 protection (Bankr. D. Colo. Case
No. 17-21594) on Dec. 22, 2017.  The Debtor tapped Lee M. Kutner,
Esq., as counsel.


WESTMINSTER LIVESTOCK: Case Summary & 7 Unsecured Creditors
-----------------------------------------------------------
Debtor: Westminster Livestock Auction & Auction Services, LLC
        1117 Old New Windsor Pike
        Westminster, MD 21158

Business Description: Westminster Livestock Auction & Auction
                      Services, LLC owns a livestock auction house
                      in Westminster, Maryland.  The Company is
                      the fee simple owner of a real property
                      located at 1117 Old New Windsor Pike,
                      Westminster, MD 21158 valued by the Company
                      at $1.50 million.

Chapter 11 Petition Date: April 27, 2018

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

Case No.: 18-15687

Judge: Hon. David E. Rice

Debtor's Counsel: Haven N. Shoemaker, Jr., Esq.
                  HAVEN N. SHOEMAKER, JR., P.A.
                  4046 Gill Ave
                  PO Box 687
                  Hampstead, MD 21074
                  Tel: (410) 239-4600
                  Fax: (410) 239-4646
                  Email: shoemakerlaw94@msn.com

Total Assets: $1.66 million

Total Liabilities: $801,857

The petition was signed by Earl Lee Gouker, managing member.

A full-text copy of the petition containing, among other items, a
list of the Debtor's seven unsecured creditors is available for
free at:

                        http://bankrupt.com/misc/mdb18-15687.pdf


WEWORK FIRST: Fitch Assigns 'BB-' IDR on Expansion Strategy
-----------------------------------------------------------
Fitch Ratings has assigned a first time 'BB-'Long-Term Issuer
Default Rating (IDR) to WeWork Companies, Inc. The Rating Outlook
is Stable.

The ratings and Outlook reflect WeWork's strong operating profile
predicated on execution of its expansion strategy. WeWork has
exhibited hyper-growth since it was founded in 2010, having
increased memberships to 220,000 and run rate revenue to greater
than $1 billion. Open locations exhibit very strong unit economics
with location contribution of mid-double digits on a percentage
basis, which is expected to improve as WeWork continues to benefit
from the virtuous cycle of increased scale, network effects and
realized investments in its proprietary technologies and
accumulated experience. Looking to capitalize upon this, WeWork is
growing its footprint in established top tier cities and in
developing markets, particularly in Asia, which it is pursuing in
conjunction with strategic investors including Softbank.

WeWork effectively intermediates lease terms from landlords,
transforming the traditional liability term of 10 to 20 years into
flexible increments that are better suited to not only small and
medium sized businesses, but also increasingly, enterprises that
want to "variable-ize" their operations in premier urban locations
where critical talent resides. WeWork is able to manage the risk of
mismatched terms because it operates its locations at a high level
of density, underwrites locations to breakeven occupancy that is
well below operating occupancy, and importantly, has significant
demand to backfill membership churn owing to its leading brand
position and the value its members derive from its network and
offerings. Additionally, landlords see the benefit of WeWork as a
tenant and have increased their contribution to capex to a near
equal proportion to WeWork's. Simultaneously, WeWork's purchasing
power and technology driven buildout playbook has reduced the
company's cost per desk by mid-double digits in two years. This has
effectively served to increase landlords' capex contribution
percentage.

As a company in a sustained growth mode, WeWork is not profitable
on a combined basis, as significant growth operating expenses more
than offset existing property cash flows, resulting in strongly
negative FCF. However, in a downturn WeWork does have sufficient
financial flexibility to substantially reduce growth capex and
operating expenses. In addition, in WeWork's experience, localized
downturns have provided opportunities to increase its occupancy
relative to the broader market. Execution risk remains meaningful
as the company looks to sustain high double digit growth globally.
However, should WeWork be successful, the end state over the next
several years is expected to yield an EBITDAR margin, FCF and
leverage profile that is consistent with a higher rating level, and
accordingly, the company is targeting an investment grade profile
over the long term. Thus the IDR as assigned reflects both the
prospective creditworthiness of WeWork balanced with the risks
associated with its expansion plans. In addition, the equalized
senior unsecured issue rating is consistent with average recovery
prospects.

KEY RATING DRIVERS

Differentiated Offering: WeWork has pioneered flexible,
workspace-as-a-service differentiated through the company's design,
technology and workspace community offerings that underpin a global
brand with strong network effects. Members benefit from workspaces
with a rich, high-end design aesthetic in prime locations with
premium amenities and access to a full suite of business services
at a cost estimated to be significantly cheaper than a standard
lease with build out in the U.S. Property owners also benefit from
WeWork by enabling them to attract higher value tenants and retail
in the buildings WeWork occupies and increase asset values as a
result.

Hyper Growth into Global Diversified Presence: WeWork has grown
rapidly into a global presence with approximately 220,000 members
spanning 234 locations in 73 cities and 22 countries as of March 1,
2018. Locations have increased more than ten-fold since 2014 while
memberships have increased 15-times. Run rate revenue has increased
from approximately $100 million at year end 2014 to well in excess
of $1 billion. Membership has more than doubled each year for the
past three years. Approximately 60% of memberships are in the U.S.
while the balance is split roughly evenly among developed countries
in Europe and developing regions in LatAm and Asia. Two-thirds of
members are businesses that have been in operation for three years
or greater, and a quarter for 10 years or longer. Enterprise
memberships have increased from 11% of total memberships in 2016 to
23% in 2017 as 22% of the Global Fortune 500 has joined WeWork.

Proven Business Model with Compelling Unit Economics: Through
purchasing power, proprietary technology, integrated design and
construction processes and established "recipes" for building out
its workspaces, WeWork has reduced its build-out costs and time to
completion. As a result, WeWork is typically able to open a
location in four to six months from the date of possession,
allowing it to capitalize on free rent periods at the outset of its
occupancy agreements. WeWork's gross capex per desk added has
decreased low- to mid-double digits over the past two years despite
a simultaneous mid-single digit rise in U.S. construction costs.
Additionally, landlords typically fund a meaningful proportion of
the build out capex, with that proportion being close to half at
present. Simultaneously to build out, WeWork sales teams actively
market new locations both externally and within the WeWork network,
resulting in meaningful occupancy at opening that ramps quickly,
with mature locations typically having occupancy greater than 90%.
Given the mix of newly opened and mature locations, WeWork's total
system occupancy rate was 81% in 2017. The unit contribution
(membership and service revenue less cash lease costs) of a desk in
2017 was about four-fifths of the net capex per desk added (gross
capex less landlord contribution). On a location basis,
contribution margin was high double digits in 2017.

Leasing as Primary Input and Debt-Like: Most WeWork locations are
leased by wholly owned subsidiaries that are single purpose
entities. The lease obligations of these subsidiaries are secured
either by letters of credit or by limited parent guarantees,
usually for six to 12 months on 15-year leases. Leases in the U.S.
typically have terms of 10 to 20 years with one or two optional
renewal terms of five to 10 years each and predetermined annual
escalations from the initial rent figure. Leases typically provide
for a specified annual rent, with some leases calling for
additional or contingent rent based on the profits or revenues at
the particular leased premises. As of Dec. 31, 2017, WeWork had
$18.2 billion in total minimum rental payment obligations and
provided credit support of approximately 11% of that figure,
comprised of roughly 60% corporate guarantees, 25% letters of
credit, and the balance in cash security deposits. Fitch
capitalizes WeWork's annual rent expense and adjusts leverage
metrics accordingly, treats the corporate guarantee as a pari passu
senior unsecured claim, and the letters of credit as senior secured
claims given they are back-stopped by the senior secured credit
facility.

Growth and Margin Profile: Fitch believes WeWork intends to grow
its fleet of desks by a mid-double digit CAGR over the next five
years through significant international expansion, particularly in
Asia Pacific. Fitch also believes the company will continue to
expand in top tier cities in the U.S. and other developed markets
as WeWork seeks to capitalize on clustering of its sites and the
attendant networking effects and economies of scale. Given the
heavy investment over the period of growth, Fitch does not expect
WeWork to generate positive operating EBITDA until 2020. While
Fitch believes WeWork can attain high single digit EBITDA margins
in 2020 and high teens by 2022, it recognizes its uncertainty given
the execution risk. By comparison, WeWork's adjusted EBITDA margin
before growth investments was mid-single digits in 2017. Fitch
believes this can rise to high teens in 2019 and low 20s in 2020.
Growth investment in the form of net capex will remain a
significant use of internally generated funds, resulting in
negative FCF through at least 2020.

Ability to Curtail Growth Investments in a Downturn: While WeWork
is located in large cities that historically performed better in
downturns and recovered faster, the company is subject to both
localized slowdowns and globalized recessions, particularly as it
seeks to expand its footprint internationally. WeWork experienced a
test case in London in 2016 when overall market occupancy declined
to low single digits in the months following Brexit. WeWork
increased its occupancy in the teens over that same period. More
generally, WeWork underwrites its locations to a breakeven
occupancy that is well below anticipated operating occupancy,
giving it flexibility to withstand periods of market softness and
capacity to lower rates to maintain occupancy at levels consistent
with its community standards while maintaining unit profitability.
Additionally, WeWork can respond by delaying, reducing or even
eliminating growth investments.

DERIVATION SUMMARY

Fitch considers WeWork's profile to be most aligned with business
services companies, given the nature of its value proposition as
essentially a services platform targeted at businesses of all
sizes. This is augmented by a meaningful technology component,
which sits on top of traditional commercial real estate leasing.
WeWork's rating reflects a combined consideration of business and
financial profile rating factors (consistent with the factors
associated with Fitch's Business Services Ratings Navigator), both
on a current and prospective basis given its relatively early stage
of development as a company.

On the business profile side, Fitch sees WeWork's market position
and scale, diversification, execution and expertise as consistent
with 'BBB' ratings category rated business services peers. WeWork
compares favourably on several dimensions within these factors
including its global brand associated with high service quality
standards, leading market position among shared workspace
providers, size that affords economies of scale and meaningful
bargaining power with its suppliers, and moderately diversified
range of services with the opportunity to expand along with a
diverse spectrum of end-markets both from business size, industry
vertical and increasingly geography basis. Fitch sees WeWork's
contracted income and renewal risk as consistent with the 'BB'
ratings category owing to its membership agreements being
short-term in nature, customer churn being moderate, and WeWork
being exposed to meaningful in-sourcing risk due to the economic
environment, particularly among its enterprise clients.

With regards to WeWork's financial profile, Fitch sees WeWork's
near-term profitability and financial structure as consistent with
'B' ratings category peers, although Fitch expects WeWork's
specific metrics to improve materially over the ratings horizon.
Moreover, WeWork's profitability of its existing business and by
extension financial structure are correlated with more highly rated
peers, temporarily weighed upon by WeWork's aggressive expansion
strategy. On the financial flexibility category, Fitch sees
WeWork's profile as consistent with 'BB' ratings category peers
particularly bolstered by its liquidity position and diversified
sources of funding.

KEY ASSUMPTIONS

Fitch's Key Assumptions within Its Rating Case for the Issuer

-- High double-digit revenue growth driven by double-digit desk
adds;

-- Average revenue per member growth at WeWork level of low single
digit;

-- Fleet average occupancy of 80%;

-- Mid- to high-teens reduction in net capex per desk; resultant
landlord contribution in excess of 50%;

-- Lease security, as a multiple of annual rent commitment and
composition among limited corporate guarantees, letters of credit
and cash security deposits, approximately consistent with the
current state;

-- Although not modelled, likelihood of additional equity capital
raise and IPO over ratings horizon.

RATING SENSITIVITIES

Developments That May, Individually or Collectively, Lead to
Positive Rating Action

-- Expectation of attaining positive FCF sooner than 2021;
-- Demonstrated ability to meaningfully transition to a less
    lease intensive model over the ratings horizon;
-- Improved unit economics through higher fleet occupancy,
    pricing power and/or increased services revenue;
-- Incremental improvement in operating leverage on growth
    expense with flow through to operating margins.

Developments That May, Individually or Collectively, Lead to
Negative Rating Action

-- Expectation of sustained negative FCF beyond the ratings
    horizon;
-- Reduced likelihood of attaining mid- to high-teens operating
    EBITDA margins over the ratings horizon;
-- Erosion of key operating metrics of mature locations;
-- Reduction in desk add rate and/or contribution margin
    indicative of competitive pressures or execution issues;
-- Overreach in M&A or investment for "incubating missions".

LIQUIDITY

WeWork's had cash and cash equivalents of $2.0 billion at Dec. 31,
2017. WeWork had $150 million in restricted cash consisting
primarily of amounts provided to banks to secure letters of credit
issued under the company's credit agreement as required by various
leases. WeWork's variable interest entities (VIEs) included $727
million of cash and cash equivalents and $20 million of restricted
cash which is only available for the VIEs.

WeWork's existing $650 million revolving credit facility and $500
million letter of credit reimbursement facility mature on Nov. 12,
2020. Due to the consolidated leverage ratio requirement of 4.5x,
WeWork would not have been able to borrow under its credit facility
and keep those amounts outstanding or have unreimbursed letters of
credit under the Senior Credit Facility past the end of a fiscal
quarter. Fitch does not expect WeWork to be able to draw on the
facility but believes WeWork may enter into a new agreement before
the maturity of the current agreement. Fitch believes WeWork's
needs under the facility relate only to issued letters of credit
related to leases.

WeWork will use the proceeds of its senior unsecured notes offering
to support its growth while also relying on internally generated
funds through locations that are open already.

FULL LIST OF RATING ACTIONS

Fitch has assigned the following first time ratings:

WeWork Companies, Inc.

-- Long-Term IDR 'BB-';
-- Senior Unsecured Notes 'BB-'/'RR4'.

The Rating Outlook is Stable.


WIMBLEDON HEALTH: Chapter 727 Claims Bar Date Set for August 15
---------------------------------------------------------------
A petition was filed on April 17, 2018, commencing an Assignment
for the Benefit of Creditors Proceeding pursuant to Chapter 727,
Florida Statutes, made by the Assignor, Wimbledon Health Partners,
LLC, to the Assignee:

     Philip J. Von Kahle
     Michael Moecker & Associates, Inc.
     1883 Marina Mile Blvd., Suite 106
     Fort Lauderdale, FL 33315

Pursuant to Florida Statutes 727.105, no proceeding may be
commenced against the Assignee except as provided in Chapter 727
and except in the case of a secured creditor enforcing its rights
and collateral under Chapter 679, there shall be no levy,
execution, attachment, or the like in the respect of any judgment
against assets of the estate, other than real property, in the
possession, custody, or control of the Assignee.

To receive any dividend in the proceeding, interested parties must
file a proof of claim with the Assignee on or before August 15,
2018.

The case is, In Re: WIMBLEDON HEALTH PARTNERS, LLC, a Florida
Limited Liability Company, Assignor, To: Philip Von Kahle,
Assignee, in the Circuit Court of the 15th Judicial Circuit in and
for Palm Beach County, Florida, Case No. 502018CA004644-XXXX-MB.

Wimbledon Health Partners, LLC has its principal place of business
at 7000 West Palmetto Park Road, Suite 205, Boca Raton, FL 33433.


WOODBRIDGE GROUP: Craven Selling Hidden Hills Property for $9M
--------------------------------------------------------------
Woodbridge Group of Companies, LLC, and its affiliated debtors ask
the U.S. Bankruptcy Court for the District of Delaware to authorize
their Vacant Land Purchase Agreement and Joint Escrow Instructions
dated as of Feb. 10, 2018 with Pejman Ben-Cohen, in connection with
the sale of Craven Investments, LLC's real property located at
25085 Ashley Ridge Road, Hidden Hills, California, together with
the Seller's right, title, and interest in and to the buildings
located thereon and any other improvements and fixtures located
thereon, and any and all of the Seller's right, title, and interest
in and to the tangible personal property and equipment remaining on
the real property as of the date of the closing of the sale, for $9
million.

A hearing on the Motion is set for June 5, 2018 at 11:00 a.m. (ET).
The objection deadline is April 27, 2018 at 4:00 p.m. (ET).

The Property consists of an approximately 0.44 acre vacant lot.
The Seller purchased the Property in January 2017 for $8,725,000
with the intention of developing the Property as a single family
home.  After completing the demolition phase of development, but
before commencing construction of any Improvements, the Debtors
have determined that further development of the Property would not
be cost effective and would be unduly time consuming.  Accordingly,
the Debtors have determined that selling the Property now as a
vacant lot on an "as is" basis best maximizes the value of the
Property.  After an initial round of negotiation, the Purchaser
made a best and final, all cash offer that the Debtors believe is
the highest and otherwise best offer for the Property.

The Purchaser made an initial offer for the Property on Feb. 10,
2018 in the amount of $8 million, and the Seller responded on Feb.
10, 2018 with a counteroffer in the amount of $10 million.  On Feb.
12, 2018, the Purchaser made a best and final offer in the amount
of $9 million.  The Debtors believe that this purchase price
provides significant value and, accordingly, countersigned the
final Purchase Agreement on Feb. 13, 2018.  Under the Purchase
Agreement, the Purchaser agreed to purchase the Property for $9
million, with a $270,000 initial cash deposit, and the balance of
$8,730,000 to be paid in cash at closing.  The deposit is being
held by Portfolio Escrow, Inc. as escrow agent.

In connection with the Sale of the Property, the Debtors worked
with two brokers, Kyle Giese and Adam Rosenfeld, both of whom were
affiliated with non-debtor brokerage companies under the control of
Robert Shapiro.  The Broker Agreement provides for fees for the
Seller's Brokers in the amount 4% of the contractual sale price,
and authorizes the Seller's Brokers to compensate a cooperating
broker by contributing a share of the Seller's Broker Fee in the
amount of 2% of the purchase price to such broker.  The Purchaser
Agreement is signed by Kyle Giese as the Seller's agent and Marc
Shevin of Berkshire Hathaway Home Services as the Purchaser's
agent.

In addition to the Broker Fee, the Seller must also satisfy certain
required costs associated with the sale and transfer of title of
the Property to comply with the Purchase Agreement.  The Other
Closing Costs include, but are not limited to, recording fees,
title insurance policy costs, prorated property taxes, city and
county transfer taxes, and other items noted on the title report
for the Property.  The Debtors also rely on outside vendors for
escrow and title services in connection with property sales.  In
general, vendors are mutually agreed on by the applicable Debtors
and a purchaser prior to the acceptance of an offer.

Absent authority to pay Other Closing Costs, the Seller will be
unable to close the Sale and receive sale proceeds.  If the Seller
is unable to make these payments, the Purchaser may be entitled to
rescind the Purchase Agreement or assert other remedies that could
lead to additional and unnecessary claims.  Accordingly, the
Debtors ask the ability to pay Other Closing Costs in connection
with the Sale.

All proceeds of the Sale (net of the Broker Fees, Other Closing
Costs and amounts required to satisfy the Third Party Lien, if any)
will be paid to the Debtors into the general account of Debtor
Woodbridge Group of Companies, LLC, and such net proceeds will be
disbursed and otherwise treated by the Debtors in accordance with
the Final DIP Order.

The Property is subject to a lien for the benefit of third-party
lender Ashley Land, LLC, which secured indebtedness of the Seller
to the Third-Party Lender in connection with the purchase of the
Property.  The Property is not subject to any lien in favor of a
Debtor entity.

The Debtors further ask that filing of a copy of an order granting
the relief sought in Los Angeles County may be relied upon by the
First American Title Co. to issue title insurance policies on the
Property.  They ask authority to hold the Broker Fee in the amount
set forth, which will not exceed an aggregate amount of 4% of gross
sale proceeds.

Any delay in permitting the Debtors to close the Sale could
jeopardize the Sale with the Purchaser and therefore would be
detrimental to the Debtors, their creditors, and their estates.
Accordingly, and to successfully implement the foregoing, the
Debtors ask a waiver of the notice requirements under Bankruptcy
Rule 6004(a) and the 14-day stay of any order authorizing the use,
sale, or lease of property under Bankruptcy Rule 6004(h).

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

     http://bankrupt.com/misc/Woodbridge_Group_1262_Sales.pdf

                    About Woodbridge Group

Headquartered in Sherman Oaks, California, The Woodbridge Group
Enterprise -- http://www.woodbridgecompanies.com/-- is a
comprehensive real estate finance and development company.  Its
principal business is buying, improving, and selling high-end
luxury homes.  The Woodbridge Group Enterprise also owns and
operates full-service real estate brokerages, a private investment
company, and real estate lending operations.  The Woodbridge Group
Enterprise and its management team have been in the business of
providing a variety of financial products for more than 35 years,
and have been primarily focused on the luxury home business for the
past five years.  Since its inception, the Woodbridge Group
Enterprise has completed more than $1 billion in financial
transactions.  These transactions involve real estate, note buying
and selling, hard money lending, and alternative financial
transactions involving thousands of investors.

Woodbridge Group of Companies and certain of its affiliates filed
Chapter 11 bankruptcy petitions (Bankr. D. Del. Lead Case No.
17-12560) on Dec. 4, 2017.  Woodbridge estimated assets and
liabilities at between $500 million and $1 billion.  The Chapter 11
cases are being jointly administered.

Judge Kevin J. Carey presides over the case.

Samuel A. Newman, Esq., Oscar Garza, Esq., Daniel B. Denny, Esq.,
Jennifer L. Conn, Esq., Eric J. Wise, Esq., Matthew K. Kelsey,
Esq., and Matthew P. Porcelli, Esq., at Gibson, Dunn & Crutcher,
LLP, and Sean M. Beach, Esq., Edmon L. Morton, Esq., Ian J.
Bambrick, Esq., and Allison S. Mielke, Esq., at Young Conaway
Stargatt & Taylor, LLP, serve as the Debtors' bankruptcy counsel.
Homer Bonner Jacobs, PA, as special counsel, Province, Inc., as
expert consultant, Moelis & Company LLC, as investment banker.

The Debtors' financial advisors are Larry Perkins, John Farrace,
Robert Shenfeld, Reece Fulgham, Miles Staglik, and Lissa Weissman
at SierraConstellation Partners, LLC.  Beilinson Advisory Group is
serving as independent management to the Debtors.  Garden City
Group, LLC, is the Debtors' claims and noticing agent.

Pachulski Stang Ziehl & Jones is counsel to the Official Committee
of Unsecured Creditors; and FTI Consulting, Inc., serves as its
financial advisor.

An official committee of unsecured creditors was appointed in the
Chapter 11 cases on Dec. 14, 2017.  On Jan. 23, 2018, the Court
approved a settlement providing for the formation of an ad hoc
noteholder group and an ad hoc unitholder group.


WP CITYMD: Moody's Affirms B3 CFR, Outlook Stable
-------------------------------------------------
Moody's Investors Service affirmed WP CityMD Bidco LLC's ("CityMD")
B3 Corporate Family Rating (CFR) and B3-PD Probability of Default
Rating (PDR). Moody's also affirmed the B3 ratings on the CityMD's
first lien term loan (to be upsized to approximately $345 million)
as well as the company's first lien revolving credit facility
expiring in 2022(to be upsized to approximately $40 million). The
rating outlook is stable.

CityMD is increasing the capacity of its term loan and revolver
facilities to fund the roughly $100 million acquisition of STAT
Health Management, LLC and STAT Health Immediate Medical Care, P.C
(together "STAT Health"). The acquisition is credit negative
because it will increase debt and leverage at a time when CityMD is
also investing aggressively and consuming cash to expand its
network of urgent care facilities in the New York City metropolitan
area. Moody's is nevertheless affirming CityMD's B3 CFR because the
company continues to generate good organic growth that will help
reduce debt-to-EBITDA leverage over the next one-to-two years, STAT
Health has an established market position in Long Island that is
complementary to CityMD's operating region, and the financing will
enhance liquidity.

Because most of STAT Health's 12 urgent care facilities have been
operating for at least several years and have ramped up patient
volume to a mature level, the company will start contributing to
CityMD' revenue and profits immediately after the close of
transaction. STAT Health's facilities complement CityMD's presence
in the Long Island region and Moody's believes that the merged
operations can generate operational synergies over the next two
years.

Moody's took the following rating actions on WP CityMD Bidco LLC:

Ratings affirmed:

Corporate Family Rating at B3

Probability of Default Rating at B3-PD

Senior secured first lien revolving credit facility expiring 2022
at B3 (LGD3)

Senior secured first lien term loan due 2024 at B3 (LGD3)

Rating outlook is stable

RATINGS RATIONALE

CityMD's B3 CFR reflects the company's high leverage with pro-forma
debt/EBITDA, including Moody's standard adjustments, near 7.5 times
and interest coverage around 1.5 times.

While CityMD has shown consistent growth and high margins under its
current management team, it has a short track record as a majority
of its locations were opened only in the last three years. The
ratings also reflect the company's limited geographic
diversification with substantially all locations in the greater New
York City area. CityMD benefits from participation in the urgent
care segment that has relatively stable demand over time. This is a
result of the essential nature of care sought, the high population
density in its markets that ensures a steady flow of patients
needing care, and a favorable payer mix. The company also benefits
from its well-known brand presence in its markets.

Moody's believes certain types of patient visits will continue to
shift toward urgent care facilities from emergency rooms because
they tend to be less costly and provide consumer conveniences such
as accessible locations and shorter waiting times. Moody's
nevertheless believes rapid industry expansion will increase
competitive intensity and risk cannibalization from existing
facilities. Disciplined site selection and investment is thus
necessary to hit projected patient volumes and maintain system
profitability. Maintaining sufficient liquidity to fund new
facilities openings and the ramp up in patient volumes is also an
important credit consideration.

The rating outlook is stable. Moody's expects that CityMD will
remain disciplined when executing its growth strategy, which relies
on continued new unit openings. However, this strategy's costs --
including pre-opening expenses and a high level of rent expenses
relative to revenues -- will remain sizable. Thus, Moody's expects
debt/EBITDA to remain close to 7.0 times in the next 12-18 months,
only slightly lower than the level at the time of STAT Health
acquisition close.

Ratings could be upgraded if the company continues to demonstrate
success in its growth objectives that would be evidenced by hitting
patient volume targets, top line growth, margin stability, and
positive free cash flow. Quantitatively ratings could be upgraded
if debt/EBITDA approaches 6 times and EBITA/interest rises above 2
times, while maintaining a good overall liquidity profile.

Ratings could be downgraded if the company's growth strategy
falters, which would be evidenced by lower than expected patient
visits at newly opened facilities, or sustained pressure on
operating margins and cash flow. A deterioration in liquidity
including weak free cash flow or revolver utilization could also
lead to a downgrade. Quantitatively ratings could be downgraded if
EBIT-to-interest coverage approaches 1 times.

Headquartered in New York, NY, CityMD operates 83 urgent care
facilities primarily in the greater New York City metropolitan
area. After acquiring STAT Health, it will have 95 facilities. The
company was acquired by affiliates of Warburg Pincus and senior
management in mid-2017.


[*] Fitch Says D&O Liability Underwriting Results Fall to 7Yr. Low
------------------------------------------------------------------
U.S. Director and Officers (D&O) liability insurance underwriting
results deteriorated in 2017 to the worst level since 2011,
according to Fitch Ratings in a new report.

D&O is a more volatile product line than many other
property/casualty (P/C) products. Claims traditionally arise out of
matters that lead to securities litigation for public companies.
Claims risk in private and non-profit organizations expanded in
recent years. Several emerging risk areas are a concern for future
D&O exposures, including cyber risks and employment practices.
Risks of greater personal liability for an organization's senior
management and directors from various D&O-related claims are likely
to spur greater future demand for coverage.

"Some larger D&O insurers are seeing higher segment loss ratios, in
part, due to the surge in federal class action suits filed last
year," said Jim Auden, Managing Director, Fitch Ratings. That said,
D&O underwriters are typically larger, multi-line insurers that can
absorb or offset potential large losses with results from other
segments. As such, 'the likelihood of D&O segment risks
individually driving insurer ratings are limited outside of extreme
crisis periods and events," Auden added.

Industry aggregate data from statutory supplemental filings that
have recorded D&O specific figures since 2011 show annual direct
written premium volume was flat again in 2017 at approximately $6.4
billion. Market premiums are virtually unchanged for the last four
consecutive years, reflecting unyielding market competition.

Recent D&O pricing trends are at best flat, despite recent poorer
underwriting performance and commentary from market participants on
the need for rate improvement. Further weakness in performance and
a visible retreat of marginal underwriting capacity in the D&O
space are likely required for a shift in pricing tends to take
place.

Rankings of top underwriters in D&O are relatively unchanged in
2017, with AIG (14.3% of industry direct premiums), Chubb Limited
(12.2%) and XL Group Limited (10.3%) still the top-three carriers
in market share. A closer look shows that both AIG's and Chubb's
market share declined moderately in 2017. There are approximately
40 distinct insurance entities that wrote over $10 million of 2017
D&O premiums.

The full report, "U.S. Director and Officers Liability Market
Update," is available at the Fitch site.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------
                                               Total
                                              Share-      Total
                                   Total    Holders'    Working
                                  Assets      Equity    Capital
  Company         Ticker            ($MM)       ($MM)      ($MM)
  -------         ------          ------    --------    -------
ABSOLUTE SOFTWRE  ABT CN            92.3       (56.6)     (34.0)
ABSOLUTE SOFTWRE  OU1 GR            92.3       (56.6)     (34.0)
ABSOLUTE SOFTWRE  ALSWF US          92.3       (56.6)     (34.0)
ABSOLUTE SOFTWRE  ABT2EUR EU        92.3       (56.6)     (34.0)
AGENUS INC        AGEN US          138.4       (75.8)      17.1
AGENUS INC        AGENUSD EU       138.4       (75.8)      17.1
AMER RESTAUR-LP   ICTPU US          33.5        (4.0)      (6.2)
AMERICAN AIRLINE  AAL11EUR EU   53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  AAL AV        53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  AAL TE        53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  A1G SW        53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  0HE6 LN       53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  A1G GZ        53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  A1G QT        53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  AAL US        53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  A1G GR        53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  AAL* MM       53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  AAL1USD EU    53,280.0    (1,018.0)  (7,335.0)
AMERICAN AIRLINE  A1G TH        53,280.0    (1,018.0)  (7,335.0)
AMYRIS INC        3A01 GR          151.5      (194.7)      (2.5)
AMYRIS INC        3A01 TH          151.5      (194.7)      (2.5)
AMYRIS INC        AMRS US          151.5      (194.7)      (2.5)
AMYRIS INC        AMRSUSD EU       151.5      (194.7)      (2.5)
AMYRIS INC        AMRSEUR EU       151.5      (194.7)      (2.5)
AMYRIS INC        3A01 QT          151.5      (194.7)      (2.5)
ASPEN TECHNOLOGY  AST GR           195.8      (274.5)    (341.7)
ASPEN TECHNOLOGY  AZPN US          195.8      (274.5)    (341.7)
ASPEN TECHNOLOGY  AZPNEUR EU       195.8      (274.5)    (341.7)
ASPEN TECHNOLOGY  AST QT           195.8      (274.5)    (341.7)
ATLATSA RESOURCE  ATL SJ           204.7      (158.2)       7.8
AUTODESK INC      ADSK US        4,113.6      (256.0)    (245.3)
AUTODESK INC      AUD TH         4,113.6      (256.0)    (245.3)
AUTODESK INC      AUD GR         4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSK TE        4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSK AV        4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSKEUR EU     4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSKUSD EU     4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSK LN        4,113.6      (256.0)    (245.3)
AUTODESK INC      AUD GZ         4,113.6      (256.0)    (245.3)
AUTODESK INC      ADSK* MM       4,113.6      (256.0)    (245.3)
AUTODESK INC      AUD QT         4,113.6      (256.0)    (245.3)
AUTOZONE INC      AZ5 GR         9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      AZ5 TH         9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      AZO US         9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      AZOUSD EU      9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      0HJL LN        9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      AZOEUR EU      9,403.7    (1,330.5)    (120.9)
AUTOZONE INC      AZ5 QT         9,403.7    (1,330.5)    (120.9)
AVID TECHNOLOGY   AVID US          234.7      (268.6)     (61.8)
AXIM BIOTECHNOLO  AXIM US            2.2        (6.3)      (5.6)
BENEFITFOCUS INC  BNFTEUR EU       165.1       (39.3)      (4.1)
BENEFITFOCUS INC  BNFT US          165.1       (39.3)      (4.1)
BENEFITFOCUS INC  BTF GR           165.1       (39.3)      (4.1)
BLUE BIRD CORP    BLBD US          248.8       (65.3)      11.2
BLUE RIDGE MOUNT  BRMR US        1,060.2      (212.5)     (62.4)
BOMBARDIER INC-A  BDRAF US      25,006.0    (3,732.0)   1,837.0
BOMBARDIER INC-A  BBD/A CN      25,006.0    (3,732.0)   1,837.0
BOMBARDIER INC-B  BBD/B CN      25,006.0    (3,732.0)   1,837.0
BOMBARDIER INC-B  BDRBF US      25,006.0    (3,732.0)   1,837.0
BOMBARDIER INC-B  0QZP LN       25,006.0    (3,732.0)   1,837.0
BOMBARDIER INC-B  BBDBN MM      25,006.0    (3,732.0)   1,837.0
BRINKER INTL      EAT US         1,400.5      (552.9)    (257.4)
BRINKER INTL      BKJ GR         1,400.5      (552.9)    (257.4)
BRINKER INTL      EAT2EUR EU     1,400.5      (552.9)    (257.4)
BRINKER INTL      BKJ QT         1,400.5      (552.9)    (257.4)
BROOKFIELD REAL   BRE CN            93.5       (31.4)       3.9
BRP INC/CA-SUB V  DOO CN         2,558.4       (57.4)      94.6
BRP INC/CA-SUB V  B15A GR        2,558.4       (57.4)      94.6
BRP INC/CA-SUB V  BRPIF US       2,558.4       (57.4)      94.6
CACTUS INC- A     WHD US           266.5       (36.2)     111.1
CACTUS INC- A     WHDEUR EU        266.5       (36.2)     111.1
CACTUS INC- A     43C QT           266.5       (36.2)     111.1
CACTUS INC- A     43C GR           266.5       (36.2)     111.1
CACTUS INC- A     43C TH           266.5       (36.2)     111.1
CADIZ INC         CDZI US           66.5       (78.7)       7.0
CADIZ INC         0HS4 LN           66.5       (78.7)       7.0
CADIZ INC         2ZC GR            66.5       (78.7)       7.0
CALIFORNIA RESOU  CRCUSD EU      6,207.0      (720.0)    (249.0)
CALIFORNIA RESOU  1CLB QT        6,207.0      (720.0)    (249.0)
CALIFORNIA RESOU  1CL TH         6,207.0      (720.0)    (249.0)
CALIFORNIA RESOU  1CLB GR        6,207.0      (720.0)    (249.0)
CALIFORNIA RESOU  CRCEUR EU      6,207.0      (720.0)    (249.0)
CALIFORNIA RESOU  CRC US         6,207.0      (720.0)    (249.0)
CAMBIUM LEARNING  ABCD US          158.6       (14.3)     (71.4)
CARDLYTICS INC    CYX GR           100.8       (12.2)      32.5
CARDLYTICS INC    CYX GZ           100.8       (12.2)      32.5
CARDLYTICS INC    CDLX US          100.8       (12.2)      32.5
CARDLYTICS INC    CYX TH           100.8       (12.2)      32.5
CARDLYTICS INC    CDLXEUR EU       100.8       (12.2)      32.5
CARDLYTICS INC    CYX QT           100.8       (12.2)      32.5
CARDLYTICS INC    CDLXUSD EU       100.8       (12.2)      32.5
CAREDX INC        CDNAEUR EU        83.6        (6.0)     (16.1)
CAREDX INC        1K9 GR            83.6        (6.0)     (16.1)
CAREDX INC        CDNA US           83.6        (6.0)     (16.1)
CASELLA WASTE     WA3 GR           614.9       (37.9)      (4.2)
CASELLA WASTE     CWST US          614.9       (37.9)      (4.2)
CASELLA WASTE     WA3 TH           614.9       (37.9)      (4.2)
CASELLA WASTE     CWSTEUR EU       614.9       (37.9)      (4.2)
CASELLA WASTE     CWSTUSD EU       614.9       (37.9)      (4.2)
CBIZ INC          CBZ US         1,214.4      (491.6)     113.9
CBIZ INC          XC4 GR         1,214.4      (491.6)     113.9
CBIZ INC          CBZ LN         1,214.4      (491.6)     113.9
CDK GLOBAL INC    C2G QT         2,697.9      (217.0)     465.1
CDK GLOBAL INC    0HQR LN        2,697.9      (217.0)     465.1
CDK GLOBAL INC    CDKUSD EU      2,697.9      (217.0)     465.1
CDK GLOBAL INC    C2G TH         2,697.9      (217.0)     465.1
CDK GLOBAL INC    CDKEUR EU      2,697.9      (217.0)     465.1
CDK GLOBAL INC    C2G GR         2,697.9      (217.0)     465.1
CDK GLOBAL INC    CDK US         2,697.9      (217.0)     465.1
CHESAPEAKE ENERG  CHK* MM       12,425.0      (372.0)    (831.0)
CHESAPEAKE ENERG  0HWL LN       12,425.0      (372.0)    (831.0)
CHINA CRAWFISH L  CACA US            0.0        (0.0)      (0.0)
CHOICE HOTELS     CHH US           927.6      (212.1)     108.4
CHOICE HOTELS     CZH GR           927.6      (212.1)     108.4
CINCINNATI BELL   CBB US         2,162.4      (143.1)     353.1
CINCINNATI BELL   CIB1 GR        2,162.4      (143.1)     353.1
CINCINNATI BELL   CBBEUR EU      2,162.4      (143.1)     353.1
CLEAR CHANNEL-A   CCO US         5,580.5    (1,284.2)     337.6
CLEAR CHANNEL-A   C7C GR         5,580.5    (1,284.2)     337.6
CLEVELAND-CLIFFS  CLF* MM        2,862.9      (484.8)     987.5
CLEVELAND-CLIFFS  CLF US         2,862.9      (484.8)     987.5
CLEVELAND-CLIFFS  CVA TH         2,862.9      (484.8)     987.5
CLEVELAND-CLIFFS  CLF2 EU        2,862.9      (484.8)     987.5
CLEVELAND-CLIFFS  0I0H LN        2,862.9      (484.8)     987.5
CLEVELAND-CLIFFS  CVA GR         2,862.9      (484.8)     987.5
CLEVELAND-CLIFFS  CVA GZ         2,862.9      (484.8)     987.5
CLEVELAND-CLIFFS  CVA QT         2,862.9      (484.8)     987.5
CLEVELAND-CLIFFS  CLF2EUR EU     2,862.9      (484.8)     987.5
COCONNECT INC     CCON US            0.0        (0.1)      (0.1)
COGENT COMMUNICA  OGM1 GR          710.6      (102.5)     231.6
COGENT COMMUNICA  CCOI US          710.6      (102.5)     231.6
COMMUNITY HEALTH  CG5 GR        17,450.0      (165.0)   1,712.0
COMMUNITY HEALTH  CYH US        17,450.0      (165.0)   1,712.0
COMMUNITY HEALTH  CYH1USD EU    17,450.0      (165.0)   1,712.0
COMMUNITY HEALTH  CG5 QT        17,450.0      (165.0)   1,712.0
COMMUNITY HEALTH  CYH1EUR EU    17,450.0      (165.0)   1,712.0
COMMUNITY HEALTH  CG5 TH        17,450.0      (165.0)   1,712.0
CONSUMER CAPITAL  CCGN US            5.2        (2.5)      (2.6)
DELEK LOGISTICS   DKL US           443.5       (29.2)      18.7
DELEK LOGISTICS   D6L GR           443.5       (29.2)      18.7
DELMA GROUP INC   DLMA CN            0.2        (0.7)      (0.3)
DENNY'S CORP      DENN US          323.8       (97.4)     (53.6)
DENNY'S CORP      DE8 GR           323.8       (97.4)     (53.6)
DEX MEDIA INC     DMDA US        1,419.0    (1,284.0)  (1,999.0)
DINE BRANDS GLOB  DIN US         1,750.2      (146.7)      99.9
DINE BRANDS GLOB  IHP GR         1,750.2      (146.7)      99.9
DOLLARAMA INC     DR3 GR         1,934.3      (252.4)    (151.0)
DOLLARAMA INC     DLMAF US       1,934.3      (252.4)    (151.0)
DOLLARAMA INC     DOL CN         1,934.3      (252.4)    (151.0)
DOLLARAMA INC     DOLEUR EU      1,934.3      (252.4)    (151.0)
DOLLARAMA INC     DR3 GZ         1,934.3      (252.4)    (151.0)
DOLLARAMA INC     DR3 TH         1,934.3      (252.4)    (151.0)
DOLLARAMA INC     DR3 QT         1,934.3      (252.4)    (151.0)
DOMINO'S PIZZA    EZV GR           798.3    (2,770.9)     151.7
DOMINO'S PIZZA    DPZ US           798.3    (2,770.9)     151.7
DOMINO'S PIZZA    EZV TH           798.3    (2,770.9)     151.7
DOMINO'S PIZZA    DPZEUR EU        798.3    (2,770.9)     151.7
DOMINO'S PIZZA    DPZUSD EU        798.3    (2,770.9)     151.7
DOMINO'S PIZZA    EZV QT           798.3    (2,770.9)     151.7
DUN & BRADSTREET  DNB US         2,480.9      (811.2)      41.3
DUN & BRADSTREET  DB5 GR         2,480.9      (811.2)      41.3
DUN & BRADSTREET  DNB1USD EU     2,480.9      (811.2)      41.3
DUN & BRADSTREET  DB5 QT         2,480.9      (811.2)      41.3
DUN & BRADSTREET  DNB1EUR EU     2,480.9      (811.2)      41.3
DUNKIN' BRANDS G  2DB TH         3,244.1      (860.3)     206.6
DUNKIN' BRANDS G  DNKN US        3,244.1      (860.3)     206.6
DUNKIN' BRANDS G  2DB GR         3,244.1      (860.3)     206.6
DUNKIN' BRANDS G  2DB QT         3,244.1      (860.3)     206.6
DUNKIN' BRANDS G  DNKNEUR EU     3,244.1      (860.3)     206.6
DUNKIN' BRANDS G  2DB GZ         3,244.1      (860.3)     206.6
EGAIN CORP        EGAN US           37.4        (9.8)     (13.8)
EGAIN CORP        EGCA GR           37.4        (9.8)     (13.8)
EGAIN CORP        0IFM LN           37.4        (9.8)     (13.8)
EGAIN CORP        EGANEUR EU        37.4        (9.8)     (13.8)
ENPHASE ENERGY    E0P GR           169.1        (9.1)      38.7
ENPHASE ENERGY    ENPH US          169.1        (9.1)      38.7
ENPHASE ENERGY    ENPHUSD EU       169.1        (9.1)      38.7
ENPHASE ENERGY    0QYE LN          169.1        (9.1)      38.7
ENPHASE ENERGY    E0P QT           169.1        (9.1)      38.7
ENPHASE ENERGY    E0P TH           169.1        (9.1)      38.7
ENPHASE ENERGY    ENPHEUR EU       169.1        (9.1)      38.7
EOS PETRO INC     EOPT US            0.1       (23.5)     (23.4)
ERIN ENERGY CORP  ERN SJ           251.1      (362.8)    (347.0)
EVERI HOLDINGS I  G2C GR         1,537.1      (140.6)     (12.0)
EVERI HOLDINGS I  EVRI US        1,537.1      (140.6)     (12.0)
EVERI HOLDINGS I  EVRIUSD EU     1,537.1      (140.6)     (12.0)
EVERI HOLDINGS I  EVRIEUR EU     1,537.1      (140.6)     (12.0)
EVOLUS INC        EOLS US          152.2       (75.5)    (139.9)
EXELA TECHNOLOGI  XELAU US       1,714.8       (10.0)     (26.0)
EXELA TECHNOLOGI  XELA US        1,714.8       (10.0)     (26.0)
FERRELLGAS-LP     FGP US         1,687.1      (809.8)    (175.9)
FTS INTERNATIONA  FTSI US          831.0      (468.5)     323.9
FTS INTERNATIONA  FT5 QT           831.0      (468.5)     323.9
GAMCO INVESTO-A   GBL US           128.3       (96.3)       -
GNC HOLDINGS INC  GNC US         1,527.8      (179.2)     251.8
GNC HOLDINGS INC  IGN TH         1,527.8      (179.2)     251.8
GNC HOLDINGS INC  GNC1USD EU     1,527.8      (179.2)     251.8
GNC HOLDINGS INC  GNC* MM        1,527.8      (179.2)     251.8
GNC HOLDINGS INC  0IT2 LN        1,527.8      (179.2)     251.8
GOGO INC          GOGO US        1,403.2      (191.6)     276.6
GOGO INC          GOGOEUR EU     1,403.2      (191.6)     276.6
GOGO INC          0IYQ LN        1,403.2      (191.6)     276.6
GOGO INC          G0G QT         1,403.2      (191.6)     276.6
GOGO INC          G0G GR         1,403.2      (191.6)     276.6
GREEN PLAINS PAR  GPP US            92.3       (62.8)       5.6
GREEN PLAINS PAR  8GP GR            92.3       (62.8)       5.6
H&R BLOCK INC     HRB TH         2,561.3      (698.1)     617.6
H&R BLOCK INC     HRB US         2,561.3      (698.1)     617.6
H&R BLOCK INC     HRB GR         2,561.3      (698.1)     617.6
H&R BLOCK INC     0HOB LN        2,561.3      (698.1)     617.6
H&R BLOCK INC     HRB QT         2,561.3      (698.1)     617.6
H&R BLOCK INC     HRBEUR EU      2,561.3      (698.1)     617.6
HCA HEALTHCARE I  2BH TH        36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  HCA US        36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  2BH GR        36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  HCAUSD EU     36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  0J1R LN       36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  2BH QT        36,593.0    (4,995.0)   3,819.0
HCA HEALTHCARE I  HCAEUR EU     36,593.0    (4,995.0)   3,819.0
HERBALIFE NUTRIT  HLF US         2,895.1      (334.7)     953.5
HERBALIFE NUTRIT  HOO GR         2,895.1      (334.7)     953.5
HERBALIFE NUTRIT  HLFUSD EU      2,895.1      (334.7)     953.5
HERBALIFE NUTRIT  HOO GZ         2,895.1      (334.7)     953.5
HERBALIFE NUTRIT  HLFEUR EU      2,895.1      (334.7)     953.5
HERBALIFE NUTRIT  HOO QT         2,895.1      (334.7)     953.5
HORTONWORKS INC   0J64 LN          250.7       (65.0)     (39.1)
HORTONWORKS INC   14K QT           250.7       (65.0)     (39.1)
HORTONWORKS INC   HDPEUR EU        250.7       (65.0)     (39.1)
HORTONWORKS INC   HDP US           250.7       (65.0)     (39.1)
HORTONWORKS INC   14K GR           250.7       (65.0)     (39.1)
HP COMPANY-BDR    HPQB34 BZ     35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQ TE        35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQ* MM       35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQ US        35,245.0    (2,742.0)  (2,132.0)
HP INC            7HP TH        35,245.0    (2,742.0)  (2,132.0)
HP INC            7HP GR        35,245.0    (2,742.0)  (2,132.0)
HP INC            0J2E LN       35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQUSD SW     35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQEUR EU     35,245.0    (2,742.0)  (2,132.0)
HP INC            7HP GZ        35,245.0    (2,742.0)  (2,132.0)
HP INC            HWP QT        35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQCHF EU     35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQUSD EU     35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQ CI        35,245.0    (2,742.0)  (2,132.0)
HP INC            HPQ SW        35,245.0    (2,742.0)  (2,132.0)
IDEXX LABS        IDXX TE        1,713.4       (53.8)     (32.6)
IDEXX LABS        IDXX AV        1,713.4       (53.8)     (32.6)
IDEXX LABS        IX1 GZ         1,713.4       (53.8)     (32.6)
IDEXX LABS        0J8P LN        1,713.4       (53.8)     (32.6)
IDEXX LABS        IX1 QT         1,713.4       (53.8)     (32.6)
IDEXX LABS        IDXX US        1,713.4       (53.8)     (32.6)
IDEXX LABS        IX1 GR         1,713.4       (53.8)     (32.6)
IDEXX LABS        IX1 TH         1,713.4       (53.8)     (32.6)
IMMUNOGEN INC     IMU TH           294.7       (17.9)     220.6
IMMUNOGEN INC     IMU GR           294.7       (17.9)     220.6
IMMUNOGEN INC     IMGN US          294.7       (17.9)     220.6
IMMUNOGEN INC     IMGNEUR EU       294.7       (17.9)     220.6
IMMUNOGEN INC     IMGNUSD EU       294.7       (17.9)     220.6
IMMUNOGEN INC     IMU GZ           294.7       (17.9)     220.6
IMMUNOGEN INC     IMU QT           294.7       (17.9)     220.6
INNOVIVA INC      HVE GR           276.7      (212.7)     108.2
INNOVIVA INC      INVAEUR EU       276.7      (212.7)     108.2
INNOVIVA INC      HVE GZ           276.7      (212.7)     108.2
INNOVIVA INC      INVA US          276.7      (212.7)     108.2
INTERNAP CORP     INAP US          586.5        (1.0)     (23.5)
INTERNAP CORP     IP9N GR          586.5        (1.0)     (23.5)
INTERNAP CORP     INAPEUR EU       586.5        (1.0)     (23.5)
ISRAMCO INC       ISRL US          108.8       (23.8)      13.0
ISRAMCO INC       IRM GR           108.8       (23.8)      13.0
ISRAMCO INC       ISRLEUR EU       108.8       (23.8)      13.0
IWEB INC          IWBB US            1.1        (0.3)      (0.3)
JACK IN THE BOX   JACK US        1,157.6      (374.6)     138.0
JACK IN THE BOX   JBX GR         1,157.6      (374.6)     138.0
JACK IN THE BOX   JBX QT         1,157.6      (374.6)     138.0
JACK IN THE BOX   JBX GZ         1,157.6      (374.6)     138.0
JACK IN THE BOX   JACK1EUR EU    1,157.6      (374.6)     138.0
JUST ENERGY GROU  JE CN          1,387.5       (75.7)     (71.4)
JUST ENERGY GROU  1JE GR         1,387.5       (75.7)     (71.4)
JUST ENERGY GROU  JE US          1,387.5       (75.7)     (71.4)
KERYX BIOPHARM    KYX TH           158.9       (14.1)      96.1
KERYX BIOPHARM    KYX GR           158.9       (14.1)      96.1
KERYX BIOPHARM    KERX US          158.9       (14.1)      96.1
KERYX BIOPHARM    KERXUSD EU       158.9       (14.1)      96.1
KERYX BIOPHARM    KYX QT           158.9       (14.1)      96.1
KERYX BIOPHARM    KERXEUR EU       158.9       (14.1)      96.1
L BRANDS INC      LB US          8,149.0      (751.0)   1,262.0
L BRANDS INC      LTD TH         8,149.0      (751.0)   1,262.0
L BRANDS INC      LTD GR         8,149.0      (751.0)   1,262.0
L BRANDS INC      LBUSD EU       8,149.0      (751.0)   1,262.0
L BRANDS INC      0JSC LN        8,149.0      (751.0)   1,262.0
L BRANDS INC      LTD QT         8,149.0      (751.0)   1,262.0
L BRANDS INC      LBEUR EU       8,149.0      (751.0)   1,262.0
L BRANDS INC      LB* MM         8,149.0      (751.0)   1,262.0
LAMB WESTON       0L5 QT         2,753.9      (337.6)     418.9
LAMB WESTON       LW-WUSD EU     2,753.9      (337.6)     418.9
LAMB WESTON       LW US          2,753.9      (337.6)     418.9
LAMB WESTON       0L5 GR         2,753.9      (337.6)     418.9
LAMB WESTON       LW-WEUR EU     2,753.9      (337.6)     418.9
LAMB WESTON       0L5 TH         2,753.9      (337.6)     418.9
LEGACY RESERVES   LGCY US        1,493.1      (271.7)     (32.2)
LEGACY RESERVES   LRT GR         1,493.1      (271.7)     (32.2)
LEGACY RESERVES   LRT GZ         1,493.1      (271.7)     (32.2)
LEGACY RESERVES   LRT QT         1,493.1      (271.7)     (32.2)
LENNOX INTL INC   LII US         2,086.1      (102.6)     634.0
LENNOX INTL INC   LXI GR         2,086.1      (102.6)     634.0
LENNOX INTL INC   LXI TH         2,086.1      (102.6)     634.0
LENNOX INTL INC   LII1EUR EU     2,086.1      (102.6)     634.0
LILIS ENERGY INC  0KF1 GR          195.9       (30.9)       0.0
LILIS ENERGY INC  LLEX US          195.9       (30.9)       0.0
LILIS ENERGY INC  LLEXEUR EU       195.9       (30.9)       0.0
LOCKHEED MARTIN   LOM TH        46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   LMT TE        46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   0R3E LN       46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   LOM GZ        46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   LMT US        46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   LOM GR        46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   LMT1EUR EU    46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   LOM QT        46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   LMT1CHF EU    46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   LMT1USD EU    46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   LMT* MM       46,634.0      (111.0)   3,842.0
LOCKHEED MARTIN   LMT SW        46,634.0      (111.0)   3,842.0
LOCKHEED-BDR      LMTB34 BZ     46,634.0      (111.0)   3,842.0
LOCKHEED-CEDEAR   LMT AR        46,634.0      (111.0)   3,842.0
MCDONALDS - BDR   MCDC34 BZ     33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD US        33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD SW        33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MDO GR        33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD* MM       33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD TE        33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MDO TH        33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD AV        33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCDUSD SW     33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCDEUR EU     33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MDO GZ        33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MDO QT        33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCDCHF EU     33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCDUSD EU     33,803.7    (3,268.0)   2,436.6
MCDONALDS CORP    MCD CI        33,803.7    (3,268.0)   2,436.6
MCDONALDS-CEDEAR  MCD AR        33,803.7    (3,268.0)   2,436.6
MDC PARTNERS-A    MDCA US        1,698.9       (92.6)    (232.9)
MDC PARTNERS-A    MD7A GR        1,698.9       (92.6)    (232.9)
MDC PARTNERS-A    MDCAEUR EU     1,698.9       (92.6)    (232.9)
MEDLEY MANAGE-A   MDLY US          127.9       (23.3)      29.1
MICHAELS COS INC  MIK US         2,300.2    (1,509.5)     719.0
MICHAELS COS INC  MIM GR         2,300.2    (1,509.5)     719.0
MONEYGRAM INTERN  9M1N GR        4,772.5      (245.3)     (65.5)
MONEYGRAM INTERN  MGI US         4,772.5      (245.3)     (65.5)
MONEYGRAM INTERN  9M1N TH        4,772.5      (245.3)     (65.5)
MONEYGRAM INTERN  MGIEUR EU      4,772.5      (245.3)     (65.5)
MONEYGRAM INTERN  MGIUSD EU      4,772.5      (245.3)     (65.5)
MONEYGRAM INTERN  9M1N QT        4,772.5      (245.3)     (65.5)
MOODY'S CORP      DUT TH         8,594.2      (114.9)     517.3
MOODY'S CORP      MCOUSD EU      8,594.2      (114.9)     517.3
MOODY'S CORP      0K36 LN        8,594.2      (114.9)     517.3
MOODY'S CORP      DUT GR         8,594.2      (114.9)     517.3
MOODY'S CORP      MCO US         8,594.2      (114.9)     517.3
MOODY'S CORP      MCO* MM        8,594.2      (114.9)     517.3
MOODY'S CORP      DUT GZ         8,594.2      (114.9)     517.3
MOODY'S CORP      MCOEUR EU      8,594.2      (114.9)     517.3
MOODY'S CORP      DUT QT         8,594.2      (114.9)     517.3
MOSAIC A-CLASS A  MOSC US            0.6        (0.0)      (0.0)
MOSAIC ACQUISITI  MOSC/U US          0.6        (0.0)      (0.0)
MOTOROLA SOLUTIO  MOT TE         8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MSI US         8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MTLA TH        8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  0K3H LN        8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MSI1EUR EU     8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MTLA GZ        8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MTLA QT        8,208.0    (1,727.0)   1,019.0
MOTOROLA SOLUTIO  MTLA GR        8,208.0    (1,727.0)   1,019.0
MSG NETWORKS- A   MSGN US          851.8      (743.2)     229.6
MSG NETWORKS- A   MSGNUSD EU       851.8      (743.2)     229.6
MSG NETWORKS- A   MSGNEUR EU       851.8      (743.2)     229.6
MSG NETWORKS- A   1M4 QT           851.8      (743.2)     229.6
MSG NETWORKS- A   1M4 TH           851.8      (743.2)     229.6
MSG NETWORKS- A   1M4 GR           851.8      (743.2)     229.6
NATERA INC        NTRA US          178.8       (10.4)      39.3
NATERA INC        45E GR           178.8       (10.4)      39.3
NATHANS FAMOUS    NATH US           92.9       (85.0)      51.8
NATHANS FAMOUS    NFA GR            92.9       (85.0)      51.8
NATIONAL CINEMED  NCMI US        1,148.1        (1.2)     102.9
NATIONAL CINEMED  XWM GR         1,148.1        (1.2)     102.9
NATIONAL CINEMED  NCMIEUR EU     1,148.1        (1.2)     102.9
NAVISTAR INTL     IHR GR         5,969.0    (4,583.0)     705.0
NAVISTAR INTL     NAV US         5,969.0    (4,583.0)     705.0
NAVISTAR INTL     IHR TH         5,969.0    (4,583.0)     705.0
NAVISTAR INTL     NAVEUR EU      5,969.0    (4,583.0)     705.0
NAVISTAR INTL     NAVUSD EU      5,969.0    (4,583.0)     705.0
NAVISTAR INTL     IHR QT         5,969.0    (4,583.0)     705.0
NAVISTAR INTL     IHR GZ         5,969.0    (4,583.0)     705.0
NEBULA ACQUISITI  NEBUU US           0.0        (0.0)      (0.0)
NEBULA ACQUISITI  NEBU US            0.0        (0.0)      (0.0)
NEW ENG RLTY-LP   NEN US           226.8       (35.3)       -
NUTRIEN LTD       N7T QT             0.2        (0.5)      (0.6)
NUTRIEN LTD       NTR CN             0.2        (0.5)      (0.6)
NUTRIEN LTD       NTR US             0.2        (0.5)      (0.6)
NUTRIEN LTD       N7T GR             0.2        (0.5)      (0.6)
NUTRIEN LTD       N7T TH             0.2        (0.5)      (0.6)
NUTRIEN LTD       NTREUR EU          0.2        (0.5)      (0.6)
NUTRIEN LTD       NTRUSD EU          0.2        (0.5)      (0.6)
NUTRIEN LTD       NTRCAD EU          0.2        (0.5)      (0.6)
NUTRIEN LTD       NTRN MM            0.2        (0.5)      (0.6)
NYMOX PHARMACEUT  NYMXEUR EU         1.0        (1.3)      (1.3)
NYMOX PHARMACEUT  NYMXUSD EU         1.0        (1.3)      (1.3)
NYMOX PHARMACEUT  NYM GZ             1.0        (1.3)      (1.3)
NYMOX PHARMACEUT  NYMX US            1.0        (1.3)      (1.3)
NYMOX PHARMACEUT  NYM GR             1.0        (1.3)      (1.3)
OMEROS CORP       OMER US          116.3        (2.8)      82.1
OMEROS CORP       3O8 GR           116.3        (2.8)      82.1
OMEROS CORP       OMERUSD EU       116.3        (2.8)      82.1
OMEROS CORP       0KBU LN          116.3        (2.8)      82.1
OMEROS CORP       3O8 TH           116.3        (2.8)      82.1
OMEROS CORP       OMEREUR EU       116.3        (2.8)      82.1
OPTIVA INC        OPT CN           210.2        (3.3)      42.4
OPTIVA INC        RKNED US         210.2        (3.3)      42.4
OPTIVA INC        RE6 GR           210.2        (3.3)      42.4
OPTIVA INC        RKNEUR EU        210.2        (3.3)      42.4
OPTIVA INC        3230510Q EU      210.2        (3.3)      42.4
PAPA JOHN'S INTL  PZZA US          555.6       (99.2)      37.1
PAPA JOHN'S INTL  PP1 GR           555.6       (99.2)      37.1
PAPA JOHN'S INTL  PZZAEUR EU       555.6       (99.2)      37.1
PENN NATL GAMING  PENN US        5,234.8       (73.1)    (129.0)
PENN NATL GAMING  PN1 GR         5,234.8       (73.1)    (129.0)
PHILIP MORRIS IN  PM1 EU        43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  4I1 GR        43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  PM US         43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  PM1CHF EU     43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  4I1 TH        43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  PM1 TE        43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  PMI SW        43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  PM1EUR EU     43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  PM LN         43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  4I1 GZ        43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  4I1 QT        43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  PMI1 IX       43,070.0   (10,482.0)   2,905.0
PHILIP MORRIS IN  PMI EB        43,070.0   (10,482.0)   2,905.0
PINNACLE ENTERTA  65P GR         3,950.2      (321.0)     (60.7)
PINNACLE ENTERTA  PNK US         3,950.2      (321.0)     (60.7)
PLANET FITNESS-A  PLNT1USD EU    1,092.5      (136.9)      65.0
PLANET FITNESS-A  0KJD LN        1,092.5      (136.9)      65.0
PLANET FITNESS-A  3PL QT         1,092.5      (136.9)      65.0
PLANET FITNESS-A  PLNT1EUR EU    1,092.5      (136.9)      65.0
PLANET FITNESS-A  PLNT US        1,092.5      (136.9)      65.0
PLANET FITNESS-A  3PL TH         1,092.5      (136.9)      65.0
PLANET FITNESS-A  3PL GR         1,092.5      (136.9)      65.0
PLAYAGS INC       AGS US           697.2       (27.9)      39.0
PROS HOLDINGS IN  PRO US           280.5       (55.1)      86.0
PROS HOLDINGS IN  PRO1EUR EU       280.5       (55.1)      86.0
PROS HOLDINGS IN  PH2 GR           280.5       (55.1)      86.0
REATA PHARMACE-A  2R3 GR           135.3      (147.0)      85.5
REATA PHARMACE-A  RETAEUR EU       135.3      (147.0)      85.5
REATA PHARMACE-A  RETA US          135.3      (147.0)      85.5
REMARK HOLD INC   MARK US          103.5       (79.6)     (46.7)
REMARK HOLD INC   3SWN GR          103.5       (79.6)     (46.7)
REMARK HOLD INC   MARKEUR EU       103.5       (79.6)     (46.7)
RESOLUTE ENERGY   REN US           641.9       (74.4)     (82.9)
RESOLUTE ENERGY   R21 GR           641.9       (74.4)     (82.9)
RESOLUTE ENERGY   RENEUR EU        641.9       (74.4)     (82.9)
REVLON INC-A      RVL1 GR        3,056.9      (770.4)     210.9
REVLON INC-A      REVUSD EU      3,056.9      (770.4)     210.9
REVLON INC-A      REVEUR EU      3,056.9      (770.4)     210.9
REVLON INC-A      RVL1 TH        3,056.9      (770.4)     210.9
REVLON INC-A      REV US         3,056.9      (770.4)     210.9
RH                RH US          1,732.9        (7.3)     125.6
RH                0KTF LN        1,732.9        (7.3)     125.6
RH                RHEUR EU       1,732.9        (7.3)     125.6
RH                RS1 GR         1,732.9        (7.3)     125.6
RH                RH* MM         1,732.9        (7.3)     125.6
RIMINI STREET IN  RMNI US          122.2      (210.3)    (116.6)
RR DONNELLEY & S  DLLN TH        3,904.5      (202.9)     663.9
RR DONNELLEY & S  RRDUSD EU      3,904.5      (202.9)     663.9
RR DONNELLEY & S  RRDEUR EU      3,904.5      (202.9)     663.9
RR DONNELLEY & S  DLLN GR        3,904.5      (202.9)     663.9
RR DONNELLEY & S  RRD US         3,904.5      (202.9)     663.9
RYERSON HOLDING   RYI US         1,711.9        (7.4)     701.2
RYERSON HOLDING   7RY TH         1,711.9        (7.4)     701.2
RYERSON HOLDING   7RY GR         1,711.9        (7.4)     701.2
SALLY BEAUTY HOL  S7V GR         2,113.3      (342.6)     573.7
SALLY BEAUTY HOL  SBH US         2,113.3      (342.6)     573.7
SALLY BEAUTY HOL  SBHEUR EU      2,113.3      (342.6)     573.7
SANCHEZ ENERGY C  SN* MM         2,470.6       (41.6)    (111.7)
SANCHEZ ENERGY C  SN US          2,470.6       (41.6)    (111.7)
SANCHEZ ENERGY C  SNUSD EU       2,470.6       (41.6)    (111.7)
SBA COMM CORP     SBACUSD EU     7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     0KYZ LN        7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     4SB GR         7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     SBAC US        7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     4SB GZ         7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     SBACEUR EU     7,320.2    (2,599.1)     (19.4)
SBA COMM CORP     SBJ TH         7,320.2    (2,599.1)     (19.4)
SCIENTIFIC GAMES  SGMS US        7,725.3    (2,027.0)   1,136.6
SCIENTIFIC GAMES  TJW GR         7,725.3    (2,027.0)   1,136.6
SCPHARMACEUTICAL  SCPH US           34.3       (67.0)      29.1
SCPHARMACEUTICAL  2SX TH            34.3       (67.0)      29.1
SCPHARMACEUTICAL  SCPHUSD EU        34.3       (67.0)      29.1
SEARS HOLDINGS    SHLD US        7,262.0    (3,723.0)  (1,103.0)
SEARS HOLDINGS    SHLDUSD EU     7,262.0    (3,723.0)  (1,103.0)
SHELL MIDSTREAM   49M QT         1,366.5      (565.9)     148.7
SHELL MIDSTREAM   49M GR         1,366.5      (565.9)     148.7
SHELL MIDSTREAM   49M TH         1,366.5      (565.9)     148.7
SHELL MIDSTREAM   SHLX US        1,366.5      (565.9)     148.7
SIGA TECH INC     SIGA US          144.7      (323.1)      30.6
SIRIUS XM HOLDIN  RDO GR         8,299.3    (1,564.5)  (2,267.2)
SIRIUS XM HOLDIN  RDO TH         8,299.3    (1,564.5)  (2,267.2)
SIRIUS XM HOLDIN  SIRI TE        8,299.3    (1,564.5)  (2,267.2)
SIRIUS XM HOLDIN  SIRI AV        8,299.3    (1,564.5)  (2,267.2)
SIRIUS XM HOLDIN  SIRIUSD EU     8,299.3    (1,564.5)  (2,267.2)
SIRIUS XM HOLDIN  0L6Z LN        8,299.3    (1,564.5)  (2,267.2)
SIRIUS XM HOLDIN  SIRIEUR EU     8,299.3    (1,564.5)  (2,267.2)
SIRIUS XM HOLDIN  RDO GZ         8,299.3    (1,564.5)  (2,267.2)
SIRIUS XM HOLDIN  RDO QT         8,299.3    (1,564.5)  (2,267.2)
SIRIUS XM HOLDIN  SIRI US        8,299.3    (1,564.5)  (2,267.2)
SIX FLAGS ENTERT  6FE GR         2,444.0      (203.7)    (316.4)
SIX FLAGS ENTERT  SIXEUR EU      2,444.0      (203.7)    (316.4)
SIX FLAGS ENTERT  SIX US         2,444.0      (203.7)    (316.4)
SOLARWINDOW TECH  WNDW US            2.1        (2.0)       1.9
SOLARWINDOW TECH  WNDW LN            2.1        (2.0)       1.9
SONIC CORP        SONC US          561.5      (252.7)      73.4
SONIC CORP        SO4 GR           561.5      (252.7)      73.4
SONIC CORP        SONCEUR EU       561.5      (252.7)      73.4
TALEND SA - ADR   TLNDN MM         172.8        (1.1)       1.0
TALEND SA - ADR   0T7 TH           172.8        (1.1)       1.0
TALEND SA - ADR   0LCZ LN          172.8        (1.1)       1.0
TALEND SA - ADR   TLND US          172.8        (1.1)       1.0
TALEND SA - ADR   0T7 GR           172.8        (1.1)       1.0
TAUBMAN CENTERS   TU8 GR         4,214.6      (142.5)       -
TAUBMAN CENTERS   TCO US         4,214.6      (142.5)       -
TAUBMAN CENTERS   0LDD LN        4,214.6      (142.5)       -
TOWN SPORTS INTE  CLUB US          236.7       (78.0)       5.4
TOWN SPORTS INTE  T3D GR           236.7       (78.0)       5.4
TRANSDIGM GROUP   TDG US        10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   T7D GR        10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   T7D TH        10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   0REK LN       10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   T7D QT        10,112.1    (2,599.7)   1,447.9
TRANSDIGM GROUP   TDGEUR EU     10,112.1    (2,599.7)   1,447.9
TUPPERWARE BRAND  TUP GR         1,478.5      (100.3)     (23.9)
TUPPERWARE BRAND  TUP US         1,478.5      (100.3)     (23.9)
TUPPERWARE BRAND  TUP TH         1,478.5      (100.3)     (23.9)
TUPPERWARE BRAND  TUP1EUR EU     1,478.5      (100.3)     (23.9)
TUPPERWARE BRAND  TUP1USD EU     1,478.5      (100.3)     (23.9)
TUPPERWARE BRAND  TUP GZ         1,478.5      (100.3)     (23.9)
TUPPERWARE BRAND  TUP QT         1,478.5      (100.3)     (23.9)
ULTRA PETROLEUM   UPL1USD EU     1,513.0    (1,154.6)     (81.1)
UNISYS CORP       USY1 TH        2,542.7    (1,325.7)     418.6
UNISYS CORP       USY1 GR        2,542.7    (1,325.7)     418.6
UNISYS CORP       UIS US         2,542.7    (1,325.7)     418.6
UNISYS CORP       UIS1 SW        2,542.7    (1,325.7)     418.6
UNISYS CORP       UISEUR EU      2,542.7    (1,325.7)     418.6
UNISYS CORP       UISCHF EU      2,542.7    (1,325.7)     418.6
UNISYS CORP       UIS EU         2,542.7    (1,325.7)     418.6
UNISYS CORP       USY1 GZ        2,542.7    (1,325.7)     418.6
UNISYS CORP       USY1 QT        2,542.7    (1,325.7)     418.6
UNITI GROUP INC   CSALUSD EU     4,330.1    (1,123.6)       -
UNITI GROUP INC   0LJB LN        4,330.1    (1,123.6)       -
UNITI GROUP INC   8XC GR         4,330.1    (1,123.6)       -
UNITI GROUP INC   UNIT US        4,330.1    (1,123.6)       -
VALVOLINE INC     0V4 GR         1,827.0      (194.0)     367.0
VALVOLINE INC     0V4 TH         1,827.0      (194.0)     367.0
VALVOLINE INC     VVVEUR EU      1,827.0      (194.0)     367.0
VALVOLINE INC     0V4 QT         1,827.0      (194.0)     367.0
VALVOLINE INC     VVV US         1,827.0      (194.0)     367.0
VECTOR GROUP LTD  VGR US         1,328.3      (331.8)     409.1
VECTOR GROUP LTD  VGR GR         1,328.3      (331.8)     409.1
VECTOR GROUP LTD  VGREUR EU      1,328.3      (331.8)     409.1
VECTOR GROUP LTD  VGR QT         1,328.3      (331.8)     409.1
VERISIGN INC      VRSN US        2,905.3    (1,234.7)     859.6
VERISIGN INC      VRS GR         2,905.3    (1,234.7)     859.6
VERISIGN INC      VRS TH         2,905.3    (1,234.7)     859.6
VERISIGN INC      VRSNEUR EU     2,905.3    (1,234.7)     859.6
VERISIGN INC      VRS GZ         2,905.3    (1,234.7)     859.6
VERISIGN INC      VRS QT         2,905.3    (1,234.7)     859.6
W&T OFFSHORE INC  UWV GR           907.6      (573.5)      22.4
W&T OFFSHORE INC  WTI US           907.6      (573.5)      22.4
W&T OFFSHORE INC  WTI1EUR EU       907.6      (573.5)      22.4
WAYFAIR INC- A    W US           1,213.4       (48.3)      77.1
WAYFAIR INC- A    WUSD EU        1,213.4       (48.3)      77.1
WAYFAIR INC- A    1WF QT         1,213.4       (48.3)      77.1
WAYFAIR INC- A    1WF GR         1,213.4       (48.3)      77.1
WAYFAIR INC- A    1WF TH         1,213.4       (48.3)      77.1
WAYFAIR INC- A    WEUR EU        1,213.4       (48.3)      77.1
WEIGHT WATCHERS   WW6 GR         1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WTW US         1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WTWUSD EU      1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WW6 GZ         1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WTWEUR EU      1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WW6 QT         1,246.0    (1,011.5)    (134.0)
WEIGHT WATCHERS   WW6 TH         1,246.0    (1,011.5)    (134.0)
WESTERN UNION     W3U TH         9,231.4      (491.4)  (1,132.3)
WESTERN UNION     WU* MM         9,231.4      (491.4)  (1,132.3)
WESTERN UNION     W3U GR         9,231.4      (491.4)  (1,132.3)
WESTERN UNION     WU US          9,231.4      (491.4)  (1,132.3)
WESTERN UNION     0LVJ LN        9,231.4      (491.4)  (1,132.3)
WESTERN UNION     W3U GZ         9,231.4      (491.4)  (1,132.3)
WESTERN UNION     WUEUR EU       9,231.4      (491.4)  (1,132.3)
WESTERN UNION     W3U QT         9,231.4      (491.4)  (1,132.3)
WIDEOPENWEST INC  WOW US         2,441.6      (204.4)     (26.2)
WIDEOPENWEST INC  WU5 GR         2,441.6      (204.4)     (26.2)
WIDEOPENWEST INC  WU5 TH         2,441.6      (204.4)     (26.2)
WIDEOPENWEST INC  WU5 QT         2,441.6      (204.4)     (26.2)
WIDEOPENWEST INC  WOW1EUR EU     2,441.6      (204.4)     (26.2)
WIDEOPENWEST INC  WOW1USD EU     2,441.6      (204.4)     (26.2)
WINGSTOP INC      WING1EUR EU      119.8       (48.3)      (3.0)
WINGSTOP INC      WING US          119.8       (48.3)      (3.0)
WINGSTOP INC      EWG GR           119.8       (48.3)      (3.0)
WINMARK CORP      WINAUSD EU        47.7       (28.6)       7.8
WINMARK CORP      WINA US           47.7       (28.6)       7.8
WINMARK CORP      GBZ GR            47.7       (28.6)       7.8
WORKIVA INC       WKEUR EU         157.7       (16.9)     (14.0)
WORKIVA INC       WK US            157.7       (16.9)     (14.0)
WORKIVA INC       0WKA GR          157.7       (16.9)     (14.0)
YELLOW PAGES LTD  Y CN             529.9      (218.8)      35.1
YELLOW PAGES LTD  YLWDF US         529.9      (218.8)      35.1
YRC WORLDWIDE IN  YEL1 GR        1,585.5      (353.5)     155.9
YRC WORLDWIDE IN  YRCW US        1,585.5      (353.5)     155.9
YRC WORLDWIDE IN  YRCWUSD EU     1,585.5      (353.5)     155.9
YRC WORLDWIDE IN  YRCWEUR EU     1,585.5      (353.5)     155.9
YRC WORLDWIDE IN  YEL1 QT        1,585.5      (353.5)     155.9
YRC WORLDWIDE IN  YEL1 TH        1,585.5      (353.5)     155.9
YUM! BRANDS INC   TGR TH         5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   TGR GR         5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   0QYD LN        5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   YUMUSD SW      5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   TGR GZ         5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   YUM US         5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   YUMEUR EU      5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   TGR QT         5,311.0    (6,334.0)     995.0
YUM! BRANDS INC   YUM SW         5,311.0    (6,334.0)     995.0


                            *********

Monday's edition of the TCR delivers a list of indicative prices
for bond issues that reportedly trade well below par.  Prices are
obtained by TCR editors from a variety of outside sources during
the prior week we think are reliable.  Those sources may not,
however, be complete or accurate.  The Monday Bond Pricing table
is compiled on the Friday prior to publication.  Prices reported
are not intended to reflect actual trades.  Prices for actual
trades are probably different.  Our objective is to share
information, not make markets in publicly traded securities.
Nothing in the TCR constitutes an offer or solicitation to buy or
sell any security of any kind.  It is likely that some entity
affiliated with a TCR editor holds some position in the issuers
public debt and equity securities about which we report.

Each Tuesday edition of the TCR contains a list of companies with
insolvent balance sheets whose shares trade higher than $3 per
share in public markets.  At first glance, this list may look like
the definitive compilation of stocks that are ideal to sell short.
Don't be fooled.  Assets, for example, reported at historical cost
net of depreciation may understate the true value of a firm's
assets.  A company may establish reserves on its balance sheet for
liabilities that may never materialize.  The prices at which
equity securities trade in public market are determined by more
than a balance sheet solvency test.

On Thursdays, the TCR delivers a list of recently filed
Chapter 11 cases involving less than $1,000,000 in assets and
liabilities delivered to nation's bankruptcy courts.  The list
includes links to freely downloadable images of these small-dollar
petitions in Acrobat PDF format.

Each Friday's edition of the TCR includes a review about a book of
interest to troubled company professionals.  All titles are
available at your local bookstore or through Amazon.com.  Go to
http://www.bankrupt.com/books/to order any title today.

Monthly Operating Reports are summarized in every Saturday edition
of the TCR.

The Sunday TCR delivers securitization rating news from the week
then-ending.

TCR subscribers have free access to our on-line news archive.
Point your Web browser to http://TCRresources.bankrupt.com/and use
the e-mail address to which your TCR is delivered to login.

                            *********

S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter is a daily newsletter co-published
by Bankruptcy Creditors Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.  
Jhonas Dampog, Marites Claro, Joy Agravante, Rousel Elaine
Tumanda, Valerie Udtuhan, Howard C. Tolentino, Carmel Paderog,
Meriam Fernandez, Joel Anthony G. Lopez, Cecil R. Villacampa,
Sheryl Joy P. Olano, Psyche A. Castillon, Ivy B. Magdadaro, Carlo
Fernandez, Christopher G. Patalinghug, and Peter A. Chapman, Editors.

Copyright 2018.  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.

                   *** End of Transmission ***