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

              Tuesday, August 7, 2018, Vol. 22, No. 218

                            Headlines

11380 SMITH RD: To Sell or Refinance Property Under Amended Plan
ADVANCED EDUCATIONAL: Committee Balks at Cash Collateral Budget
ASCO LIQUIDATING: Unsecureds to Get Up to 41% in Liquidating Plan
AUGUSTUS ENERGY: May Use Wells Fargo Cash Collateral Thru Sept. 21
BG BIG BOAT: U.S. Trustee Unable to Appoint Committee

BORGER ENERGY: S&P Affirms B- Rating on $117MM First Mortgage Bonds
CASEY SUMMIT: Taps Timothy Mauser as Legal Counsel
CASHMAN EQUIPMENT: Wells Fargo Opposes Amended Plan, Disclosures
CBL & ASSOCIATES: S&P Lowers ICR to 'BB', Outlook Negative
CLAIRE'S STORES: Global Settlement Incorporated in Latest Plan

COBRA WELL: Has Authority to Use Cash Collateral on Interim Basis
CORUS ENTERTAINMENT: S&P Alters Outlook to Neg. & Affirms 'BB' ICR
COUNTRYWIDE INSURANCE: A.M. Best Affirms C+ Fin. Strength Rating
CRAIG WALKER: Court Approves Sale of Walker-Voss Ranches for $4.4M
CRT RECOVERY: U.S. Trustee Unable to Appoint Committee

CUSHMAN & WAKEFIELD: S&P Raises ICR to 'BB-', Outlook Stable
DILLE FAMILY: Trustee Taps Bernstein-Burkley as Legal Counsel
DOMINICA LLC: Sept. 6 Confirmation Hearing on 4th Amended Plan
DOWLING COLLEGE: Sale of Traffic Simulators to Farmingdale Okayed
DU-RITE COMPANY: U.S. Trustee Unable to Appoint Committee

EDP GROUP: Unsecureds to Receive $1,000 on Plan's Effective Date
ENERGY TRANSFER: Fitch Puts 'BB' Long-Term IDR on Watch Positive
ENERGY TRANSFER: S&P Puts BB- Issuer Credit Rating on Watch Pos.
FLORIDA PAVEMENT: Taps Stichter Riedel as Legal Counsel
FRONTIER COMMUNICATIONS: S&P Cuts ICR to 'CCC+', Outlook Negative

G HURTADO CONSTRUCTION: Asks Court to Approve Disclosure Statement
GATEWAY BUICK: Oct. 23 Status Hearing on Bid to Sell Dealership
GENESIS HEALTHCARE: Moody's Affirms Ba2 Rating on Long Term Debt
GOLDEN VISTA: Sept. 13 Hearing to Consider Sale of Biz to Owner
H MELTON VENTURES: Trustee Taps Sheldon Levy as Accountant

H3C INC: To Pay Krystal Fruits $2.3K in Quarterly Payments
HAUSER ESTATE: Taps CGA Law Firm as Legal Counsel
HISTORIC MITCHELL: Taps Richard A. Check as Legal Counsel
HOG SNAPPERS: May Assign Restaurant Leasehold Interest to Epstein
HOOK LINE: Amends Plan to Disclose $645K Debt Owed to BIA

HOPEWELL PROMOTIONS: Must File Plan, Disclosures Before Sept. 11
INDIANA HOTEL: Second IAA Bid for Relief from Automatic Stay OK'd
INDIANA HOTEL: Sept. 5 First Amended Plan, Disclosures Hearing
IWORLD OF TRAVEL: U.S. Trustee Unable to Appoint Committee
JASON FLY LOGGING: Oct. 10 Hearing on Plan Outline

JEFFERY ARAMBEL: Grayson Ranch Sold to Valley Aglands for $3.3M
JEFFERY ARAMBEL: Maring Ranch Sold to Lee Del Don for $1.25M
JEFFERY ARAMBEL: Sells Ellery Ranch to Angle for $960,750
JOURNAL-CHRONICLE: Profinium Objects to Disclosure Statement
JOURNAL-CHRONICLE: U.S. Trustee Objects to Plan Disclosures

KARIA Y WM: Seeks October 10 Exclusive Plan Confirmation Extension
KSA INVESTMENTS: Trustee Seeks Nod to Serve as Bankruptcy Lawyer
LANE-GLO BOWL: Must File Plan and Disclosures Before Nov. 15
LPL FINANCIAL: S&P Raises ICR to 'BB', Outlook Positive
LUCKY DRAGON: Files Latest Plan, Intends to Sell Assets by Auction

LV GAUCHO: Has Authority to Use Cash Collateral Until Aug. 31
MARYLAND HOME: Directed to File Plan, Disclosures Before Sept. 11
MEDONE HEALTHCARE: Medicare Accreditation Passing Disclosed in Plan
MELBOURNE BEACH: Aug 8 Hearing on Continued Use of Cash Collateral
METROPOLITAN NYC: Unsecured to be Paid in Full in Latest Plan

MISSING LYNX: May Continue Using Cash Collateral Through Nov. 15
MOULTON PROPERTIES: Unsecureds to be Paid $2K in Latest Plan
MS DIAGNOSTIC: E. Miller Accepts Appointment as Ch. 11 Trustee
MUNN WORKS: Taps Kurzman, Meyer Suozzi as Special Counsel
NATIONS FIRST: Voting Creditors Get 100% of Allowed Claims by 2024

NCCD CLAREMONT: Moody's Cuts 2017A University Housing Bonds to B1
NEXION HEALTH: Full Payment for Unsecureds in 10 Quarterly Payments
PNEUMA INTERNATIONAL: Unsecureds' Recovery Cut to $76K
POST HOLDINGS: S&P Ups Issuer Credit Rating to B+, Outlook Stable
PR GOLD BOND: Unsecured Priority Claims to be Paid in Full at 4%

PRO TANK PRODUCTS: August 30 Final Cash Collateral Hearing
PSS INDUSTRIAL: Moody's Hikes CFR to B3, Outlook Stable
RANDAL D. HAWORTH: PCO Taps Terzian Law Group as Counsel
REMARKABLE HEALTHCARE: Taps MCA as Financial Advisor
RM HOLDCO: Case Summary & 30 Largest Unsecured Creditors

RMR OPERATING: U.S. Trustee Opposes Exculpation Provisions
SEVEN TOWER: R&J Holding Secured Claims Modified in Amended Plan
SHAW TRUCKING: Plan Outline Okayed, Plan Hearing on Sept. 5
SJKWD LLC: U.S. Trustee Unable to Appoint Committee
SKEFCO PROPERTIES: Files Chapter 11 Plan to Pay Secured Creditors

SPOKANE COIN: Confirmation Hearing Set for Sept. 18
TMR LLC: Revises Treatment of Roewes Claims in Latest Plan
TORRADO CONSTRUCTION: Taps SD Associates as Accountant
TRI OMEGA REALTY: Taps Salmon River Realty as Broker
TRUTH TECHNOLOGIES: Taps Dal Lago Law as Legal Counsel

VILLA PROPERTIES: Lease of Retained Properties to Partly Fund Plan
WACHUSETT VENTURES: EOHHS Seeks Rejection of Plan Outline
WACHUSETT VENTURES: U.S. Trustee Opposes Plan Approval
WCR DEVELOPMENT: Taps Goe & Forsythe as Legal Counsel
WINDSTREAM HOLDINGS: S&P Lowers Issuer Credit Rating to 'SD'

WINDSTREAM SERVICES: Fitch Rates 2nd Lien Notes Due 2024/2025 'BB-'
WINDSTREAM SERVICES: Moody's Affirms Caa1 CFR, Outlook Negative
[*] Discounted Tickets for 2018 Distressed Investing Conference!
[^] Large Companies with Insolvent Balance Sheet

                            *********

11380 SMITH RD: To Sell or Refinance Property Under Amended Plan
----------------------------------------------------------------
11380 Smith Rd LLC filed an amended disclosure statement explaining
its amended Chapter 11 plan.  Under the amended Disclosure
Statement, the Debtor proposes to list and sell or refinance the
Smith Road Real Property, pursue its legal claims, and pay all
creditors in full from the proceeds.  Louis Hard will be appointed
to implement the terms of the Plan following confirmation.  He will
not be paid for his services, according to the Amended Disclosure
Statement.

The Debtor's Real Property consists of its ownership interest in
real property located at 11380 East Smith Road, Aurora, CO 80010.
The Debtor estimates the value of the Real Property at $6,500,000
and has listed it for sale with CBRE real estate brokers at that
price.  Personal property includes: accounts receivable (listed at
$135,752.22); and legal claims against Owners Insurance Company
(value of legal claims is uncertain at this time).

The Amended Disclosure Statement provides the following treatment
of classes of creditor claims and equitable interests:

   * Class 1: Adams County Colorado Treasurer's Office.  The Class
1 creditor's claim is impaired under the Plan.  The holder of an
allowed secured claim in Class 1 shall be paid the allowed amount
of its secured claim plus appropriate statutory interest from the
Net Proceeds from the sale or refinance of the Debtor's Real
Property on the Effective Date.  The Class 1 creditor is owed
$56,752 plus accrued interest.  The holder of the allowed secured
claim in Class 1 shall retain its lien(s) to the same extent and in
the same priority as its pre-petition lien(s) pending payment in
full of its allowed secured claims.  To the extent that the secured
claim of the Class 1 creditor is not paid in full, such unpaid
amount shall be allowed as an unsecured claim and paid as provided
for in Class 3 of the Plan.  Upon payment in full, the lien(s) of
the Class 1 creditor shall be released.

   * Class 2: 11380 East Smith Rd Investments, LLC.  The Class 2
creditor's claim is impaired under the Plan.  The holder of the
allowed secured claim in Class 2 will be paid from the Net Proceeds
from the sale or refinance of the Debtor's Real Property on the
Effective Date pursuant to the terms of the Stipulated Agreement
entered into between the Debtor and the Class 2 creditor, and
approved by the Bankruptcy Court.  The Class 2 creditor has filed a
Proof of Claim in the amount of $3,531,638.  The terms of the
Stipulated Agreement are incorporated into and are made a part of
the Plan.  The salient terms of the Stipulated Agreement are as
follows:

     (1) The Debtor shall have until January 1, 2019 to obtain a
Bankruptcy Court Order approving the sale or refinance of the
Debtor's Real Property;

     (2) The Class 2 creditor's secured claim is allowed in the
amount of $3,577,124.83;

     (3) The Class 2 creditor's claim shall accrue interest at the
rate of 24% on the principal amount of $3 million from the Petition
Date to the earlier of the date of the sale or refinance of the
Debtor's Real Property or January 1, 2019;

     (4) Post-Petition fees, costs and charges authorized under the
loan agreement will be included in the Class 2 creditor's claim;

     (5) If the Debtor is unable to sell or refinance its Real
Property by January 1, 2019, the Class 2 creditor will be allowed
to accrue additional interest at the rate of 28% retroactive to the
Petition Date; and

     (6) The Class 2 creditor will be granted relief from stay to
proceed with its foreclosure action if the Debtor is unable to sell
or refinance its Real Property by January 1, 2019.

To the extent that any allowed secured claim of the Class 2
creditor is not paid in full, such unpaid amount shall be allowed
as an unsecured claim and paid as provided for in Class 3 of the
Plan.  Upon payment in full, the lien securing the Class 2 claim
shall be released.

   * Class 3: Unsecured Claims.  Class 3 is impaired under the
Plan.  Class 3 consists of the Allowed Unsecured Claims of the
Debtor's Unsecured Creditors. The allowed unsecured claims of the
Class 3 creditors shall be paid in full plus Unsecured Interest
from the Net Proceeds from the sale or refinance of the Debtor's
Real Property, after the Debtor's creditors with allowed secured
claims in Classes 1 and 2 are paid in full.  Any disputed Unsecured
Claims of the Class 3 creditors shall be paid in full with
Unsecured Interest pursuant to the terms of the Plan when such
Disputed Unsecured Claims become Allowed Unsecured Claims as a
result of a Final Order entered by the Court allowing such
unsecured claims.

   Class 3 Unsecured Claims include the following:

   a. Tim Henzel - $1,200,000 (not disputed);
   b. Xcel Energy - $718.56 (not disputed); and
   c. Owners Insurance Company - Unknown amount (disputed and
contingent).

   * Class 4.  Class 4 is not impaired under the Plan. The holder
of an equitable interest in the Debtor shall retain such interest
in the Debtor to the same extent as his prepetition equitable
interest in the Debtor.  The holder of such equitable interest
shall not be paid until the holders of allowed administrative
expenses, allowed secured claims, and allowed unsecured claims are
paid in full as provided for in the Plan.
   
The Debtor will remain in possession of its Assets and will
administer its confirmed Chapter 11 Plan to repay creditors
pursuant to the terms of the Plan.  The Debtor will sell its Real
Property to pay allowed creditor claims and administrative
expenses.  Louis Hard will be appointed to implement the terms of
the Plan following confirmation.  He will not be paid for his
services.

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

       http://bankrupt.com/misc/cob-18-10965__0113.0.pdf

                  About 11380 Smith Rd. LLC

11380 Smith Rd LLC listed itself as a Single Asset Real Estate (as
defined in 11 U.S.C. Section 101(51B)).  The Company owns in fee
simple a real property located at 11380 Smith Road Aurora,
Colorado, with an estimated value of $6.50 million. The Company
posted gross revenue of $229,240 in 2017 and gross revenue of
$641,084 in 2016.

11380 Smith Rd LLC filed a Chapter 11 petition (Bankr. D. Col. Case
No. 18-10965) on Feb. 13, 2018.  In the petition signed by Louis
Hard, manager/member, the Debtor disclosed $9.13 million in total
assets and $4.76 million in total liabilities.  The Hon. Thomas B.
McNamara presides over the case.  Jeffrey Weinman, Esq. at Weiman &
Associates, P.C., is the Debtor's bankruptcy counsel.  Brown
Dunning Walker PC, is the special counsel.


ADVANCED EDUCATIONAL: Committee Balks at Cash Collateral Budget
---------------------------------------------------------------
The Official Committee of Unsecured Creditors appointed in the
bankruptcy case of Advanced Educational Products, Inc. submits to
the U.S. Bankruptcy Court for the Western District of New York an
objection to the Debtor's continued use of cash collateral.
Specifically, the Committee objects to the Debtor's amended
proposed cash collateral budget for the period of June 21 through
September 19, 2018.

The Committee notes that on March 28, 2018, the Court entered the
Stipulation and Order Granting Debtor's Motion for Further
Authority to Use Cash Collateral.  Pursuant to the Cash Collateral
Order, the Debtor was authorized to continue to use cash collateral
through June 20 according to a budget.  Pursuant to the Cash
Collateral Order, the Debtor was authorized to continue to use cash
collateral subsequent to June 20 for successive 3-month periods
upon the filing of a 3-month budget.

The Committee understands that, based on reporting provided by the
Debtor, that for the period of December 20, 2017 through June 13,
2018, the Debtor's forecasted sales were unfavorable to budget by
approximately $625,000 (approximately 17.5%), the Debtor's
collections were unfavorable to budget by approximately $706,000
(approximately 20%), the Debtor's ending cash balance was
unfavorable to budget by approximately $365,000, and the Debtor's
accounts receivable were unfavorable to budget by approximately
$150,000.

The Committee further understands that due to liquidity
constraints, the Debtor has been unable to fulfill approximately
$830,000 in post-petition book orders from its single largest
customer (the "AEP Customer").  The Committee believes that sales
to the AEP Customer currently account for more than 50% of the
Debtor's annual revenues. The Committee further believes that the
Debtor has also been unable to fulfill orders from its second
largest customer, which currently account for more than 30% of the
Debtor's annual sales.

The Committee's professionals were advised over two months ago that
the Debtor believed it could substantially address its liquidity
problems through outsourcing of fulfillment of the Book Orders from
the AEP Customer to a third party fulfillment company pursuant to a
subcontracting arrangement or agreement that would allow the Debtor
to earn substantially the same profit margin on the Book Orders,
while freeing up liquidity for the Debtor's other business
operations.

Despite numerous requests to the Debtor for a copy of any agreement
(or draft of an agreement) with the Fulfillment Company, the
Committee's professionals were first provided with a copy of a
contract with the Fulfillment Company on July 3, 2018.  The
Committee's professionals were surprised to learn that the
Fulfillment Contract is dated May 10, 2018, and contains terms that
are inconsistent with the Proposed Budget and the Debtor's
representations concerning the terms of the agreement and its
relationship to the prepetition contract with the AEP Customer.

On June 20, 2018, pursuant to the Cash Collateral Order, the Debtor
filed the Proposed Budget for the period of June 21 through
September 19.  The Committee and its professionals understand that
the projections contained in the Proposed Budget are premised, in
large part, on the Fulfillment Contract, but the Proposed Budget
does not reflect the actual terms of the Fulfillment Contract.

The Committee is concerned that the Debtor's entry into the
Fulfillment Contract -- which the Debtor has not sought Court
approval of and did not disclose to the Committee until July 3,
2018 -- may materially damage the Debtor's future business and its
ability to propose a feasible plan of reorganization.  In addition,
the Committee believes that the Proposed Budget does not accurately
reflect the economics of the agreement with the Fulfillment
Company, contains inaccuracies that may be material, and should be
adjusted to be consistent with the terms of the Fulfillment
Contract.

The Committee is also concerned that while the Court has awarded
interim professional fees to the Debtor's and Committee's
professionals of approximately $156,000 for the period ending on
April 30, 2018, and the prior Court-approved budget included a
total of $45,500 for payment of professional fees through June 20,
2018, the Debtor has not made any payments on account of
professional fees to date.

The Committee does not know whether the Debtor has available the
$45,000 that was previously budgeted to pay professional fees, it
is unclear how and when these allowed administrative expenses, as
well as additional professional fees that have accrued and continue
to accrue since April 30, 2018, will be paid, and the Proposed
Budget only provides for a small portion of these administrative
expenses.

The Committee asserts that if the Debtor cannot pay professional
fees that have been allowed to date, or propose a reasonable plan
for doing so, it raises serious questions regarding the Debtor's
administrative solvency in this Chapter 11 Case. In addition, the
Debtor's very poor performance against its cash collateral budget
during the first six months of this Chapter 11 Case, the Debtor's
apparent unwillingness or inability to pay allowed professional
fees in a timely fashion, and the Committee's concerns about the
accuracy of the Proposed Budget as a result of its failure to
properly reflect the terms of the Fulfillment Contract, raise
serious questions regarding the Debtor's viability and ability to
propose a viable and confirmable chapter 11 plan of
reorganization.

While the Committee has and continues to make every effort to work
cooperatively with the Debtor, the Committee is concerned that the
Debtor's continued use of cash collateral under the circumstances
of this case may not be in the best interests of the Debtor's
estate and creditors.

                About Advanced Educational Products

Based in Buffalo, New York, Advanced Educational Products, Inc. --
http://www.aepbooks.com/-- is a HUBZone Certified Small Business
Concern and New York State contractor offering book and multimedia
acquisition services to public and private institutions worldwide.
Established in 1992, the company offers a comprehensive suite of
fulfillment services tailored to meet the needs of government and
institutional customers and their unique ordering and reporting
requirements.  The company's gross revenue amounted to $16.32
million in 2016 and $16.87 million in 2015.  Kenneth A. Pronti
holds a 100% shareholder interest in Advanced, and is its sole
office and director.

Advanced Educational Products, based in Buffalo, New York, filed a
Chapter 11 petition (Bankr. W.D.N.Y. Case No. 17-12576) on Dec. 4,
2017.  In its petition, the Debtor disclosed $2.18 million in
assets and $6.54 million in liabilities.

Arthur G. Baumeister, Jr., Esq., at Baumeister Denz, LLP, is the
Debtor's bankruptcy counsel.

A committee of unsecured creditors was appointed in the Debtor's
case.  The committee retained Lowenstein Sandler LLP as its
bankruptcy counsel; Andreozzi Bluestein LLP as local counsel; and
Casciano Consulting Group, LLC as business consultant.


ASCO LIQUIDATING: Unsecureds to Get Up to 41% in Liquidating Plan
-----------------------------------------------------------------
Unsecured creditors of ASCO Liquidating Company will recover up to
41% of their claims under the company's proposed Chapter 11 plan of
liquidation.

According to the plan, creditors holding Class 3 general unsecured
claims will recover between 30% and 41% of their claims, and will
receive a pro rata share of the beneficial interests in a
liquidating trust.  

The plan jointly filed by ASCO and its official committee of
unsecured creditors proposes a liquidation of the company's
remaining assets and a distribution of cash to claimants.  

To implement the plan, a liquidating trust will be established on
the effective date of the plan to be administered by MEMA Financial
Services Group, Inc.  On the effective date, all of ASCO's
properties will be transferred to the trust after payment of
unclassified claims.

ASCO will use the funds realized from "causes of action," if any,
to implement the plan as well as from the net proceeds generated
from the sale of its assets to Factory Motor Parts.  

As much as $3.38 million of the net sale proceeds is held in escrow
pending further order of the bankruptcy court, according to the
company's disclosure statement filed on July 26 with the U.S.
Bankruptcy Court for the Middle District of North Carolina.

A copy of the disclosure statement is available for free at:

     http://bankrupt.com/misc/ncmb18-50018-348.pdf

                     About Auto Supply Company

Founded in 1954, Auto Supply Co., Inc. -- http://www.ascodc.com/--
is a family-owned supplier of OEM and aftermarket automotive parts,
serving the automotive repair professional from three distribution
centers, 15 store locations and seven battery trucks throughout
North Carolina and Western Virginia.  The Company is based in
Winston Salem, North Carolina.

About Auto Supply Co. sought Chapter 11 protection (Bankr. M.D.N.C.
Case No. 18-50018) on Jan. 8, 2018.  In the petition signed by
President Charles A. Key, Jr., the Debtor disclosed total assets of
$13.17 million and total debt of $22.04 million.

The case is assigned to Judge Lena M. James.

The Debtor tapped Ashley S. Rusher, Esq., at Blanco Tackabery &
Matamoros, P.A., as its bankruptcy counsel, and The Finley Group as
its financial advisor.

The official committee of unsecured creditors formed in the case
retained Kane Russell Coleman Logan PC as its bankruptcy counsel,
and Waldrep LLP as its local counsel.

                          *     *     *

On Jan. 10, 2018, the Debtor filed a motion to sell substantially
all of its assets to a stalking horse bidder, or other successful
bidder, at an auction sale.  The Court entered a final order on
March 1, 2018, approving the sale of the assets to Elliott Auto
Supply Co., Inc. d/b/a Factory Motor Parts, for $17.5 million.  The
Debtor and FMP closed the sale of the assets on March 12, 2018.

The Debtor changed its name to ASCO Liquidating Company following
the sale.


AUGUSTUS ENERGY: May Use Wells Fargo Cash Collateral Thru Sept. 21
------------------------------------------------------------------
Augustus Energy Resources and Wells Fargo Bank, N.A., as
prepetition agent and prepetition lender, notified the U.S.
Bankruptcy Court for the District of Delaware of their agreement to
extend the Debtor's authority to use cash collateral through
September 21, 2018, consistent with the terms of the Amended
13-Week Budget.

The Amended 13-Week Budget provides total operating disbursement of
$2,204,535 covering the period from July 6, 2018 through September
21, 2018.

The Parties relate that on April 23, 2018, the Court entered its
Final Agreed Order authorizing the Debtor to use the Prepetition
Secured Parties' cash collateral, which authority terminated on
July 2.  The Final Agreed Order provides that the Parties may enter
into a written agreement to extend the Debtor's authority to use
cash collateral.

A copy of the Notice is available at:

          http://bankrupt.com/misc/deb18-10580-186.pdf

                      About Augustus Energy

Augustus Energy Resources, LLC, headquartered in Billings, Montana,
is a privately owned natural gas exploration, development and
production company.  The Company owns operating and non-operating
working interests in approximately 1,575 natural gas wells in the
eastern portion of the DJ Basin in eastern Colorado, primarily in
Yuma County, as well as certain personal property including
buildings, equipment, transportation equipment, machinery,
gathering systems, compressors and a pipeline system.  Augustus
Resources is a Delaware limited liability company formed in 2013.

Augustus Energy Resources filed a voluntary petition for relief
under Chapter 11 of the United States Bankruptcy Code (Bankr. D.
Del. Case No. 18-10580) on March 16, 2018. The case is pending
before the Hon. Laurie Selber Silverstein.  The Debtor estimated
assets and liabilities of $10 million to $50 million.

Davis Graham & Stubbs LLP is the Debtor's general bankruptcy
counsel, with the engagement led by Christopher L. Richardson,
Thomas C. Bell, and Kyler K. Burgi. Sullivan Hazeltine Allinson LLC
is the local bankruptcy counsel, with the engagement led by
partners William A. Hazeltine and William D. Sullivan.  JND
Corporate Restructuring is the claims and noticing agent.

Vinson & Elkins LLP, is counsel to Wells Fargo, N.A., as
administrative agent and lender under the Senior Secured Credit
Facility.


BG BIG BOAT: U.S. Trustee Unable to Appoint Committee
-----------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of BG Big Boat Ltd. as of July 31, according to
a court docket.

                      About BG Big Boat Ltd.

BG Big Boat Ltd. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-16690) on June 1,
2018.  In the petition signed by Robert Genovese, managing member
of BG Big Yacht LLC, the Debtor disclosed $9 million in assets and
$649,008 in liabilities.  Judge Raymond B. Ray presides over the
case.


BORGER ENERGY: S&P Affirms B- Rating on $117MM First Mortgage Bonds
-------------------------------------------------------------------
S&P Global Ratings affirmed its 'B-' rating on U.S. electricity and
steam generator Borger Energy Associates L.P./Borger Funding
Corp.'s (Borger) $117 million senior secured first-mortgage bonds
due Dec. 31, 2022. The recovery rating is unchanged at '4',
indicating S&P's expectation of average (30%-50%; rounded estimate:
40%) recovery in the event of a payment default. The outlook
remains stable.

Borger is a 230-megawatt natural gas-fired cogeneration base load
facility near Borger, Texas. The project sells its energy output
and electrical capacity to Southwestern Public Service Co. under
the terms of a 25-year power purchase agreement that expires in
June 2024. The project also sells its steam output to Phillips 66
under a 20-year steam sales and operating agreement that expires
June 2019.  

A key driver of the forecast, and thus a key risk to the B- rating,
is gas prices. The revenues derived from steam sales to Phillips 66
is a multiple of the gas price and account for more than 35% of
revenues under our base-case scenario. Because of this benefit the
greater the off-take steam volumes, the more free cash flow the
project earns. Currently, project management is renegotiating their
steam agreement with Phillips 66, which expires next year. Based on
discussions with management, S&P concludes Phillips 66 will likely
renew the agreement.

S&P said, "The stable outlook reflects our view that the current
assumptions on gas pricing, major maintenance funding, operational
performance, and expected renewal of the steam contract in 2019
support the 'B-' rating as long as the project's liquidity does not
significantly decline, which it does not under our base-case
scenario. The minimum of 0.78x occurs in 2020.

"A lower rating would most likely stem from operational or contract
renewal issues that have an adverse impact on financial
performance. We could lower the rating if liquidity balances
deteriorate such that the project cannot meet its full debt-service
obligations before depleting reserves. This situation could occur
if the plant's operational performance weakens, our assumptions for
gas pricing decrease materially, or the refinery's steam offtake
arrangements are negatively affected. We could also lower the
rating if we lowered the rating on the parent company or the
irreplaceable revenue counterparties below the rating on the
project.

"Although less likely, we could raise the rating if the project
maintains consistent operating performance that results in a
minimum DSCR in the middle of the of 1x-1.4x range, liquidity
balances improve significantly and remain consistently high
relative to outstanding debt throughout the forecast period, and we
rate the parent company and the irreplaceable revenue
counterparties above the project."


CASEY SUMMIT: Taps Timothy Mauser as Legal Counsel
--------------------------------------------------
Casey Summit, LLC, seeks approval from the U.S. Bankruptcy Court
for the District of Massachusetts to hire the Law Office of Timothy
Mauser, Esq. 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.

The firm received a retainer in the sum of $7,500, plus the filing
fee of $1,717.

Timothy Mauser, Esq., 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:

     Timothy M. Mauser, Esq.
     Law Office of Timothy Mauser, Esq.
     10 Liberty Street, Suite 410
     Danvers, MA 01923
     Phone: (617) 338-9080
     Email: tmauser@mauserlaw.com

                      About Casey Summit LLC

Casey Summit, LLC sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Mass. Case No. 18-12727) on July 17,
2018.  In the petition signed by John Casey, the Debtor estimated
assets of less than $500,000 and liabilities of less than $1
million.  Judge Melvin S. Hoffman presides over the case.


CASHMAN EQUIPMENT: Wells Fargo Opposes Amended Plan, Disclosures
----------------------------------------------------------------
Secured lender Wells Fargo Equipment Finance, Inc., submits an
objection, reservation of rights and joinder to Cashman Equipment
Corp.'s first amended disclosure statement with respect to the
first amended joint plan of reorganization.

Wells Fargo complains that the modifications by the Debtors
contained in the first amended joint plan of reorganization are
still far short of treatment that would be acceptable to Wells
Fargo, and clearly fail to satisfy the requirements of section 1129
of the Bankruptcy Code. Wells Fargo intends to vote "No" on the
first amended joint plan of reorganization and intends to file
timely objections to confirmation.

A copy of the Objection is available at:

     http://bankrupt.com/misc/mab17-12205-947.pdf

Wells Fargo is represented by:

     David Himelfarb, Esq.
     Joseph Lubertazzi, Jr., Esq.
     MCCARTER & ENGLISH, LLP
     265 Franklin Street
     Boston, MA 02110
     Tel: (617) 449-6500
     Fax: (617) 326-3086
     Email: dhimelfarb@mccarter.com
            jlubertazzi@mccarter.com

                 About Cashman Equipment Corp.

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

Cashman Equipment and certain of its affiliates and subsidiaries,
Cashman Scrap & Salvage, LLC, Servicio Marina Superior, LLC, Mystic
Adventure Sails, LLC, and Cashman Canada, Inc., filed Chapter 11
petitions (Bankr. D. Mass. Lead Case No. 17-12205) on June 9,
2017.

The petitions were signed by James M. Cashman, the Debtors'
president.  Mr. Cashman also commenced his own Chapter 11 case
(Bankr. D. Mass. Case No. 17-12204).  The cases are jointly
administered.


CBL & ASSOCIATES: S&P Lowers ICR to 'BB', Outlook Negative
----------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Chattanooga,
Tenn.–based CBL & Associates Properties Inc. to 'BB' from 'BB+'.
The outlook is negative.

S&P said, "We also lowered our issue-level rating on subsidiary CBL
& Associates Limited Partnership's senior unsecured notes to 'BB+'
from 'BBB-'. The '2' recovery rating remains unchanged indicating
our expectations for substantial (70%-90%; rounded estimate: 75%)
recovery in the event of a payment default. We removed the rating
from CreditWatch, where it was placed May 1, 2018, with negative
implications. At the same time, we lowered our issue-level rating
on the company's preferred shares to 'B' from 'B+'.

"The downgrade reflects our view that the operating environment for
'B' quality malls, CBL's predominant property type, continues to be
under significant distress that hurts the company's operating and
financial position. While we believe that retailer bankruptcies
subsided from peak levels over the past few years, CBL's ongoing
ability to manage the negative secular trends that retailers face
(store footprint rationalization, focus on e-commerce, and excess
retail capacity) will be challenging. We believe that the company's
profitability could also be volatile compared to historical levels
as a result of the ongoing difficulty stabilizing operating
performance as rent renewals remain negative. Given our weakened
view of CBL's capacity to manage these risks, we revised our
business risk profile to fair from satisfactory.

"The negative outlook reflects our expectation that operating
performance will continue to be pressured over the next 12-18
months. We anticipate CBL will face significant headwinds that will
challenge its ability to re-tenant its vacant space from store
closures, hurting its operating performance and free cash flow
generation, in addition to managing its capital structure given
upcoming unsecured debt maturities.

"We could lower our ratings on CBL if the company cannot manage its
liquidity profile and refinance its capital structure well ahead of
its maturities in a manner that continues to support investments
needed to maintain the competitive advantage of the asset
portfolio. CBL may have a limited ability to encumber its asset
base under the bond covenants, as it could limit its ability to
raise financing to fund redevelopment of the assets. We would also
consider lowering the ratings if operating performance deteriorates
significantly, potentially because of increased tenant bankruptcies
and continued steep declines in rent renewals. This could result in
materially lower EBITDA margins and weaker
profitability compared to peers'.  

"Although not likely in the next 12 months given our performance
expectations, we could revise our outlook to stable if the company
demonstrates stabilization in operating performance, including flat
same-store NOI growth and occupancy. At this point, we would also
expect the company's portfolio to remain relatively static or
improve such that its recovery prospects increase. At that time, we
would also expect all upcoming maturities to be refinanced."



CLAIRE'S STORES: Global Settlement Incorporated in Latest Plan
--------------------------------------------------------------
Claire's Stores Inc. and its affiliates filed with the U.S.
Bankruptcy Court for the District of Delaware a disclosure
statement for its second amended joint chapter 11 plan.

The latest plan incorporates a Global Plan Settlement resolving all
issues and objections that have been, or could be, asserted by the
Creditors' Committee and the Unsecured Notes Trustee with respect
to, among other things, (i) confirmation the First Amended Joint
Chapter 11 Plan of Reorganization of Claire's Stores, Inc. and Its
Debtor Affiliates, dated as of July 7, 2018; (ii) the releases and
exculpations contemplated by the July 7 Plan, including with
respect to the Sponsor; (iii) the terms of the new Money
Investment; (iv) prospective lien challenges, claims, or causes of
action that might be brought by or on behalf of the Debtors'
Estates, including on account of the 2016 Exchange; and (v) the
Restructuring Support Agreement.

The Global Plan Settlement results from vigorous, arms-length
negotiation among the Debtors, the Ad Hoc First Lien Group, the
Creditors' Committee, and the Unsecured Notes Trustee with the
assistance of their advisors. As a result of the modifications to
the July 7 Plan reflecting the Global Plan Settlement, each of the
Creditors' Committee and the Unsecured Notes Trustee supports
confirmation of the Plan.

Pursuant to the Marketing Procedures, the Debtors, in consultation
with the Creditors' Committee, are affirmatively soliciting any and
all bids for their assets, or the sponsorship of an alternative
chapter 11 plan. As a result, there is a possibility that the
Debtors will proceed to confirmation under a different structure
than currently contained in the Plan, which could also result in
Holders of Claims or Interests receiving different forms of
consideration than currently contemplated under the Plan. Pursuant
to Bankruptcy Rule 3019, the Debtors may proceed to confirmation
under such a modified Plan without resoliciting votes on the Plan
so long as the modified Plan does not adversely change the
treatment of the Claim or Interest of any Holder thereof. If the
Bankruptcy Court finds, after a hearing on notice to the parties in
interest in the Chapter 11 Cases, that the proposed modification
does not adversely change the treatment of the Claim or Interest of
any Holder who has not accepted in writing the proposed
modification, the Bankruptcy Court may deem the Plan to be accepted
by all Holders of Claims or Interests who have previously accepted
the Plan.

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

     http://bankrupt.com/misc/deb18-10584-693.pdf

                  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
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.


COBRA WELL: Has Authority to Use Cash Collateral on Interim Basis
-----------------------------------------------------------------
The Hon. Cathleen D. Parker of the U.S. Bankruptcy Court for the
District of Wyoming has signed an interim order authorizing Cobra
Well Testers, LLC to use cash collateral on an interim basis
subject to the terms and provisions of the Debtor's Motion and
budget.

The Debtor may use cash collateral in which ANB Bank and the
Internal Revenue Service have an interest, and grant adequate
protection to the Secured Lenders with respect to the use of their
cash collateral, and diminution in value of the Secured Lenders'
pre-petition collateral.

The Troubled Company Reporter has previously reported that the
Debtor sought authorization to use cash collateral to pay actual,
necessary, postpetition expenses until August 30, 2018.  To the
extent of any diminution in value resulting from the use of cash
collateral, ANB Bank (and if applicable, the IRS) would be granted
and provided with a security interest in and lien upon all
pre-petition and post-petition accounts, furniture, fixtures,
equipment and general intangibles and all proceeds thereof and all
proceeds of the Cash Collateral. Further, to the extent that there
is a diminution in the value of ANB Bank's (and if applicable, the
IRS) cash collateral after the Petition Date that is not offset by
the value of the Adequate Protection Collateral, ANB Bank (and if
applicable, the IRS) is entitled to request an allowed
super-priority administrative claim pursuant to Section 507(b) of
the Bankruptcy Code. In addition, ANB Bank (and if applicable, the
IRS) will be adequately protected by an equity cushion in the
Debtor's assets of no less than 50% of the value of ANB Bank's (and
if applicable, the IRS) claim.

A copy of the Interim Order is available at PacerMonitor.com at
https://tinyurl.com/yckvl8uh at no charge.

                   About Cobra Well Testers

Cobra Well Testers, LLC, provides high pressure well testing
services to the oil and gas industry.  It was established in 1999
to initially service the Muddy Ridge gas field in Western Wyoming.
Since then, the company has expanded to complete work in multiple
oil and gas basins throughout the Rockies.

Cobra Well Testers sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. D. Wyo. Case No. 18-20449) on May 31, 2018.
In the petition signed by Yavette Bailey, member, the Debtor
estimated assets of $1 million to $10 million and liabilities of $1
million to $10 million.  

Judge Cathleen D. Parker presides over the case.  The Debtor is
represented by:

     Matthew T. Faga, Esq.
     Bradley T Hunsicker, Esq.
     Markus Williams Young & Zimmermann LLC
     106 East Lincolnway, Suite 300
     Cheyenne, WY 82001
     Telephone: (307) 778-8178
     Facsimile: (307) 638-1975
     E-mail: mfaga@markuswilliams.com
             bhunsicker@markuswilliams.com


CORUS ENTERTAINMENT: S&P Alters Outlook to Neg. & Affirms 'BB' ICR
------------------------------------------------------------------
S&P Global Ratings said it revised its outlook on Corus
Entertainment Inc. to negative from stable. At the same time, S&P
Global Ratings affirmed its 'BB' long-term issuer credit rating on
the company and its 'BB+' issue-level rating on the company's
senior secured term loan. The '2' recovery rating on the term loan,
which is unchanged, reflects substantial (70%-90%; rounded estimate
80%) recovery in a default scenario.

S&P said, "The negative outlook reflects S&P Global Ratings' view
that, despite improving leverage, Corus' pace of deleveraging is
slower than we had expected. Deleveraging has been limited due to
declining EBITDA and cash flow that is exacerbated by the company's
inability to sell its noncore assets for C$200 million. Canada's
Commissioner of Competition blocked the sale of French-language
specialty channels Historia and Series+ to BCE Inc., and we don't
expect Corus to find alternative buyers for those channels in our
base-case forecast.

"Our revision of the company's business risk profile to fair from
satisfactory reflects our view of the industry-wide secular
pressures, mostly from lower advertising revenues and audience
fragmentation. This has led to diminished advertising visibility
and our expectation of low-single-digit revenue decline over the
next couple of years. At the same time, we believe Corus will be
hard-pressed to maintain its EBITDA margins in the near term due to
these topline pressures. We have further revised our financial risk
profile to significant from aggressive based on our expectation of
leverage of about 4x in fiscal 2018, declining to the high 3x range
by fiscal 2019. We expect the deleveraging will primarily follow
higher debt repayment from excess free cash flows made possible by
a significant dividend cut (about 80%) and more conservative
capital allocation policies."

The negative outlook reflects S&P Global Ratings' view that lower
revenues will continue to weigh on Corus' EBITDA generation and
pressure the company's deleveraging plan. In S&P's view, there is
increased risk that the company will be challenged in improving
leverage below 3.8x by fiscal year-end 2019, and credit measures
will remain weak for the ratings if the company cannot address the
secular industry pressures.

S&P said, "We could lower the ratings if Corus' adjusted
debt-to-EBITDA remains or increases above 4x by fiscal year-end
2019. We believe this scenario could result from margin
deterioration of more than 150 basis points from topline pressures,
weak industry conditions stemming from audience erosion and
fragmentation, and lower advertising spend and pricing power.

"We could revise the outlook to stable if Corus can meet our
base-case leverage of 3.8x or below by fiscal year-end 2019, and
can show continued deleveraging going forward. We believe such a
scenario would follow stabilizing EBITDA despite topline pressures,
and debt repayment from free cash flow or potential asset sales."


COUNTRYWIDE INSURANCE: A.M. Best Affirms C+ Fin. Strength Rating
----------------------------------------------------------------
A.M. Best has revised the outlooks to stable from negative and
affirmed the Financial Strength Rating of C+ (Marginal) and the
Long-Term Issuer Credit Rating of "b-" of Country-Wide Insurance
Company (Country-Wide) (New York, NY).

The Credit Ratings (ratings) reflect Country-Wide's balance sheet
strength, which A.M. Best categorizes as weak, as well as its
marginal operating performance, limited business profile and
marginal enterprise risk management.

The revision of the outlooks reflects the improved operating
performance as a result of underwriting initiatives taken by
management to address rate and reserve adequacy. In addition,
Country-Wide's expense ratio has improved after changes were made
to the commission structure. These changes have shown some
improvement to the operating ratio in 2017 and through the first
six months of 2018.


CRAIG WALKER: Court Approves Sale of Walker-Voss Ranches for $4.4M
------------------------------------------------------------------
C. Randel Lewis, the court-appointed examiner for the bankruptcy
estates of Craig J. Walker, Susan Ann Walker and Walker III-Voss,
LLC, sought and obtained approval from the U.S. Bankruptcy Court
for the District of Colorado to sell Walker III-Voss' interest in
the real estate consisting of approximately 3,644 acres in the
Counties of Huerfano and Las Animas, Colorado, to Ronald B. Montano
for $4.4 million.

The purchase price consists of a credit bid and cancellation of the
Buyer's first deed of trust of approximately $1.2 million, plus
cash consideration of $3.2 million.

The Court also authorized payment to the broker, Hall and Hall
Partners, LLP, of a $50,000 flat fee as provided in the sale
contract and related stipulation.

On Sept. 27, 2016, the Court entered its Order Granting Examiner's
Motion to Approve Settlement Agreement, approving an agreement
among the Debtors, the Examiner, the Committee and certain
creditors.  The Court also approved the Settlement separately in
the Walker-Voss Case.

On April 6, 2017, the Court approved a separate settlement with
Hallmark Marketing Co., to resolve two pending adversary
proceedings and disputes related to Hallmark's secured claim in the
Walker-Voss Case, among other things.  The Hallmark settlement
requires the sale of the Walker-Voss Ranches.

The Walker-Voss Ranches are encumbered by liens totaling
approximately $4.2 million: a first deed of trust on a portion of
the Walker-Voss Ranches held by the Buyer, with a current balance
of approximately $1.2 million; and a $3 million lien held by
Hallmark under the terms of the Hallmark Settlement.

The Court appointed Broker Hall and Hall Partners, LLP has assessed
the Walker-Voss Ranches and has recommended listing prices to the
Examiner and Hallmark.  The Broker visited the properties in the
fall of 2017 and the parties have discussed alternatives for
liquidating the Walker-Voss estate's interests in the ranches in
order to maximize recovery and minimize the associated tax
burdens.

In order to facilitate the liquidation of estate assets and
ultimately, resolution of the Walker-Voss Case, the Examiner
entered into a contract to sell the Walker-Voss Ranches to the
Buyer.

On May 21, 2018, Sue and Frank Menegatti and Story Creek
Outfitters, LLC filed their Objection of Sue and Frank Menegatti
and Story Creek Outfitters LLC, to the Examiner's Initial Sale
Motion.  The Objection asserts that (a) the Menegattis entered into
a pasture lease in 2018 with Walker-Voss on a portion of the
Walker-Voss Ranches encompassing approximately 1,200 acres commonly
known as the Spring Canyon Ranch; (b) Story Creek entered into a
hunting lease in 2018 with Walker-Voss for the Spring Canyon Ranch;
and (c) the Examiner cannot sell the Walker-Voss Ranches free and
clear of the Leases through the Initial Sale Motion.

On June 18, 2018, the Examiner, Montano, the Menegattis, Story
Creek, and Hallmark, entered into a stipulation to resolve the
Objection and the Response, and to facilitate entry of an order
granting the Initial Sale Motion.  The Examiner filed a motion to
approve the stipulation on June 22, and the Court directed the
Examiner to provide additional notice to parties in interest.

The parties have been working toward a closing of the sale of the
Walker-Voss Ranches and the title company recently raised certain
issues affecting the transaction, in addition to those changes
under the Stipulation.  First, the Stipulation reduces the payoff
to Hallmark at closing necessary to satisfy its deed of trust.
Second, unbeknownst to the parties, a portion of the Walker-Voss
Ranches is titled in debtor Craig J. Walker's name individually,
which will require the Examiner to execute closing documents on
behalf of both estates.  Third, a portion of the Walker-Voss
Ranches known as the Ridgeview Ranch is titled in a non-existent
entity, Walker III-Boss, LLC, which appears to be a scrivener's
error that should be corrected at closing.  Finally, the title
company asks explicit language in the sale order as to the free and
clear nature of the transaction, including the judgment liens of
Wells and CIBC.  The Amended Sale Motion addressed those issues,
which do not affect the economics of the transaction beyond the
Stipulation.

Given the accommodations of the parties under the Stipulation, and
the reduction of the purchase price to account for the Leases, the
Examiner estimates that, after accounting for administrative
expenses and satisfaction of creditor claims in the Walker-Voss
Case (i.e., the liens of the Buyer and Hallmark), no net funds will
be available for distribution to the Debtors' estate in the
Bankruptcy Case.  The sale will also be accompanied by pass-through
tax obligations.

The Examiner understands that, in light of the tax basis in the
Walker-Voss Ranches and certain deferred gains, the estimated
taxable gain will be some $2.4 million.  State and federal capital
gains taxes could exceed $600,000.  The Examiner nevertheless
believes that the sale to the Buyer is in the best interests of
both estates in the Walker-Voss Case and the Debtors' Bankruptcy
Case, insofar as it will satisfy creditor claims in accordance with
the Hallmark Settlement and the Amended Joint Creditor and
Committee Plan of Liquidation in the Debtors' Bankruptcy Case.
Abandoning any interest otherwise and allowing the lienholders to
foreclose on the Walker-Voss Ranches would not eliminate adverse
tax consequences, and would increase creditor claims in both
cases.

A copy of the Contract to Buy and Sell Real Estate attached to the
Initial Sale Motion is available for free at:

      http://bankrupt.com/misc/Craig_Walker_1317_Sales.pdf  

           About Craig J. Walker and Susan Ann Walker

Craig J. Walker and Susan Ann Walker sought Chapter 11 protection
(Bankr. D. Colo., Case No. 15-18281) on July 24, 2015.  Walker III
- Voss, LLC filed for Chapter 11 protection (Bankr. D. Colo., Case
No. 15-19428) on Aug. 24, 2015.  The cases are jointly
administered.

The official committee of unsecured creditors was appointed in the
Debtors' Bankruptcy Case on Aug. 10, 2015, as amended by the United
States Trustee on Feb. 24, 2016.  On Nov. 10, 2015, the Court
appointed C. Randel Lewis as examiner for the Individual Debtors.
The Examiner was also appointed in the Walker III-Voss, LLC Case on
Oct. 5, 2016.  On July 18, 2017, the Court appointed Hall and Hall
Partners, LLP as broker.


CRT RECOVERY: U.S. Trustee Unable to Appoint Committee
------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of CRT Recovery, Inc., as of July 31, according
to a court docket.

                        About CRT Recovery Inc.

CRT Recovery, Inc., sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-15248) on May 1,
2018.  At the time of the filing, the Debtor disclosed that it had
estimated assets of less than $50,000 and liabilities of less than
$50,000.  Judge Raymond B. Ray presides over the case.


CUSHMAN & WAKEFIELD: S&P Raises ICR to 'BB-', Outlook Stable
------------------------------------------------------------
S&P Global Ratings said it raised its long-term issuer credit
rating on Cushman & Wakefield (C&W) to 'BB-' from 'B+'. The outlook
is stable.

S&P said, "At the same time, we assigned a 'BB-' rating on its new
$2.85 billion first-lien term loan B. The recovery rating on the
first-lien debt is '3', reflecting our expectation of meaningful
recovery (50%-70%; rounded estimate 55%) in the event of default.

"Our upgrade of C&W reflects lower-than-expected leverage,
principally from the repayment of its $450 million second-lien term
loan B. Our prior estimates reflected modest deleveraging from no
debt paydowns and modest EBITDA growth. Going forward, we continue
to expect modest deleveraging from EBITDA growth and no further
benefit from debt paydowns."

On August 2, the company completed its IPO of $765 million and also
completed a private placement of equity of $174 million. On August
3, the company launched a first-lien issuance of $2.85 billion
while revising its revolving credit facility to $805 million from
$486 million. C&W will use proceeds from the debt raise, IPO, and
private placement to repay its $2.6 billion first-lien debt and its
$450 million second-lien debt, both due in 2022. It will also use
proceeds to pay the $130 million remaining on its Cassidy Turley
deferred payment obligation. Pro forma for the transaction, C&W
will have approximately $900 million in cash on its balance sheet.


S&P said, "We expect the company to continue to invest excess cash
flows into cost reduction projects, recruiting, and in-fill
acquisitions. We also expect C&W will improve its quality of
earnings by reductions in integration and acquisition-related costs
beginning in 2019.

"The stable outlook reflects S&P Global Ratings' expectation that
C&W will continue to focus on growing fee revenue while maintaining
leverage of 4.0x to 5.0x debt to adjusted EBITDA over the next 12
months. We expect C&W's central focus to be on top line revenue
growth.

"We could lower the rating on C&W if leverage significantly
increases and remains above 5.0x debt to adjusted EBITDA. Leverage
may increase to above 5.0x were the company's EBITDA to decrease
due to an unforeseen increase in expenses that decreases its EBITDA
margin below our expectations. Leverage may also increase if the
company issued additional debt. If the company engaged in a large
debt-funded acquisition that we found to be outside of its current
strategy, we could also lower the rating.

"If C&W reduces leverage to less than 4x debt to EBITDA on a
sustainable basis with minimal merger-related costs, we would
consider raising the rating. Lower-than-expected leverage would
likely result from better-than-expected EBITDA growth."



DILLE FAMILY: Trustee Taps Bernstein-Burkley as Legal Counsel
-------------------------------------------------------------
Robert Bernstein, the Chapter 11 trustee for Dille Family Trust,
seeks approval from the U.S. Bankruptcy Court for the Western
District of Pennsylvania to hire Bernstein-Burkley, PC, as his
legal counsel.

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

The hourly rates range from $150 to $545 for the firm's attorneys
and from $145 to $175 for paralegals, collectors and assistants.

Robert Bernstein, Esq., at Bernstein-Burkley, disclosed in a court
filing that his firm does not represent any interest adverse to the
Debtor and its estate.

The firm can be reached through:

     Robert S. Bernstein, Esq.
     Bernstein-Burkley, P.C.
     707 Grant Street, 2200 Gulf Tower
     Pittsburgh, PA 15219   
     Phone: (412) 456-8100
     Fax: (412) 456-8135
     Email: rbernstein@bernsteinlaw.com

                     About Dille Family Trust

Dille Family Trust, which is involved in the licensing of
intellectual property associated with the fictional character "Buck
Rogers," filed a Chapter 11 petition (Bankr. W.D. Pa. Case No.
16-24771) on Nov. 28, 2017, and is represented by Donald R.
Calaiaro, Esq., at Calairao Valencik.


DOMINICA LLC: Sept. 6 Confirmation Hearing on 4th Amended Plan
--------------------------------------------------------------
Bankruptcy Judge Joan N. Feeney issued an order approving Dominica,
LLC's fourth amended disclosure statement in connection with its
fourth amended chapter 11 plan.

Sept. 4, 2018 at 4:30 p.m. is the last day for creditors to submit
ballots on the Chapter 11 Plan.

Any objections to confirmation of the Chapter 11 Plan must be filed
on or before Sept. 5, 2018 by 4:30 p.m.

The Hearing on Confirmation of the Chapter 11 Plan will be held on
Sept. 6, 2018 at 11:30 a.m. at the United States Bankruptcy Court,
Courtroom 1, John W. McCorrnack Post Office and Court House, 5 Post
Office Square, Boston, MA 02109.

The Troubled Company Reporter previously reported that Endeavor
Capital North LLC First Mortgage Claim has been increased to
$490,000.

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

     http://bankrupt.com/misc/mab16-13461-174.pdf

                   About Dominica LLC

Dominica LLC owns and manages the three family house known and
numbered as 20 Sutton Street, Boston (Mattapan) Massachusetts.
Dominica LLC filed a Chapter 11 petition (Bankr. D. Mass. Case No.
16-13461) on Sept. 8, 2016.  In the petition signed by Evangeline
Martin, manager, the Debtor estimated assets and liabilities at
$500,001 to $1 million at the time of the filing.  Michael Van Dam,
Esq., at Van Dam Law LLP, is the Debtor's bankruptcy counsel.


DOWLING COLLEGE: Sale of Traffic Simulators to Farmingdale Okayed
-----------------------------------------------------------------
At the behest of Dowling College, the U.S. Bankruptcy Court for the
Eastern District of New York authorized the private sale of the
Debtor's air traffic control simulators, including the Raytheon
FIRSTplus Air Traffic Control Simulator and the NASA/VAST
Simulator, located at the Brookhaven Campus to Farmingdale State
College for $45,000.

On Sept. 26, 2017, the Debtor filed a motion asking, inter alia,
approval of the sale of its 105.33-acre campus located in the Town
of Brookhaven, County of Suffolk, at William Floyd Parkway,
Shirley, New York.  After an adjourned auction, the Debtor, its
professionals and the Creditors' Committee engaged in extensive
marketing, meetings, and negotiations with interested parties in an
effort to further canvas the local developer market, better
understand the likely permissible development options at the
Brookhaven Campus, and achieve a greater value for all creditors.
As a result of these efforts, a bid was submitted by Triple Five
Aviation Industries, LLC for $14 million.  The Court approved the
sale of the Brookhaven Campus to Triple Five on June 19, 2018.

In connection with the Debtor's former aviation program, the
Simulators were used in coursework related to the training and
certification of air traffic controllers.  The Simulators, however,
utilize somewhat outdated technology and the system hardware and
software appear to be in need of upgrades.

Given the specific use and limited potential users for the
Simulators and given that a majority of interested bidders for the
Brookhaven Campus contemplated development uses other than as an
aviation school, the Debtor felt that any purchaser without a
specific need would likely remove and discard the Simulators and
thus chose to exclude the Simulators from the Brookhaven Campus
APA.  However, all potential bidders for the Brookhaven Campus were
made aware that the Simulators were available for purchase.  After
some consideration, Triple Five ultimately determined that it was
not interested in purchasing the Simulators.

To locate a potential purchaser for the Simulators, the Debtor's
representatives contacted a former Dowling engineer who was once in
charge of the Simulators while employed at Dowling, as well as
FirstNAV, the company that provided support and services for the
Simulators when the Debtor's aviation program was in existence.
Together, the former employee and FirstNAV assisted with the Debtor
with contacting many of the schools in the United States that are
certified for air traffic controller training.  Only one such
school, Farmingdale, was interested in making an offer for the
Simulators.

Farmingdale initially offered to purchase the Simulators for
$10,000.  The Debtor rejected the offer and through subsequent
negotiations the offer was increased to $45,000, free and clear of
liens, claims and encumbrances, which the Debtor has accepted,
subject to Court approval.  On June 29, 2018, the Debtor entered
into their Letter Agreement with Farmingdale for the sale of the
Simulators.

Upon consummation of the proposed Sale of the Simulators to
Farmingdale, the Debtor will pay the proceeds to the administrative
agent for its post-petition secured lenders, which payment will be
applied to its Obligations in accordance with the terms of the
Debtor-in-Possession Multi-Draw Term Loan Promissory Note dated as
of Nov. 29, 2016, by and among the Debtor and each lender party
thereto and the DIP Agent.

Though it is prepared to accept any higher or better offer made
prior to the Court's approval of the proposed Sale, the Debtor is
not intending to further market or solicit any higher or better
offers.  It submits that a private sale is appropriate under the
circumstances, including the asset involved and cost of further
marketing, and its DIP lenders and the Creditors' Committee have no
objection to the same.

The Debtor submits that the proposed Sale of the Simulators is an
exercise of sound business judgment and is in the best interests of
its creditors, noting that the Simulators are of relatively de
minimis value and no use to the Debtor in relation to its
liquidating Chapter 11 Case.  The Brookhaven Campus APA provides
that prior to the closing or as soon thereafter as is reasonably
practical, the Debtor will remove all Excluded Assets, including
the Simulators, from the Brookhaven Campus.

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

    http://bankrupt.com/misc/Dowling_College_554_Sales.pdf

The Purchaser may be reached through

          Gregory W. O'Connor
          VP and CFO
          FARMINGDALE STATE COLLEGE
          2350 Broadhollow Road
          Farmingdale, NY 11735-1021
          E-mail: oconnor@farmingdale.edu

                      About Dowling College

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

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

The Debtor tapped Klestadt Winters Jureller Southard & Stevens,
LLP, as bankruptcy counsel; Ingerman Smith, LLP and Smith & Downey,
PA, as special counsel; Robert Rosenfeld of RSR Consulting, LLC, as
chief restructuring officer; and Garden City Group, LLC, as claims
and noticing agent.  The Debtor has also hired FPM Group, Ltd., as
consultants; Eichen & Dimeglio, PC, as accountants; A&G Realty
Partners, LLC and Madison Hawk Partners, LLC, as real estate
advisors; and Hilco Streambank and Douglas Elliman serve as
brokers.

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

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


DU-RITE COMPANY: U.S. Trustee Unable to Appoint Committee
---------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of Du-Rite Company, as of July 31, according to
a court docket.

                       About Du-Rite Company

Du-Rite Company conducts its business under the name Denny's
Classic Diner located at 925 Duval Street, Key West, Florida.

Du-Rite Company sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-17194) on June 15,
2018.

In the petition signed by Stan Jackowski, president, the Debtor
disclosed $69,884 in assets and $1,257,193 in liabilities.  

Judge Robert A. Mark presides over the case.


EDP GROUP: Unsecureds to Receive $1,000 on Plan's Effective Date
----------------------------------------------------------------
EDP Group, Inc., submits a disclosure statement with regard to its
proposed plan of reorganization dated July 27, 2018.

Allowed Class 4 unsecured claims will receive their pro-rata share
of $1,000 to be paid on the Plan's Effective Date. Thereafter, on
the anniversary of the Effective Date for each the five years
following the Effective Date each Allowed Claim will receive their
pro rata share of the greater of $5,000 or 25% of the Debtor's Net
Operating Revenues for the twelve months preceding the month
containing the Effective Date.

Any time before the fifth anniversary of the Effective Date, the
Debtor may satisfy its obligations to Class 4 Creditors under the
Plan by paying Class 4 Creditors 50% of the amount remaining to be
paid to Class 4 Creditors pursuant to the Plan's terms.

For any Annual Payment Date where 25% of the Debtor's Net Operating
Revenues is less than $5,000, the Debtor's Equity Security Holders
will make a capital contribution to the Debtor to make up the
difference between 25% of the Debtor's actual Net Operating
Revenues and the $5,000 to be paid under the Plan to Class 4
Creditors holding Allowed Claims.

The Debtor presently lacks the funds to pay priority administration
claims of trade creditors on the Effective Date. However, the
Debtor obtained the agreement of those creditors to make those
payments after the Effective Date and funds become available. The
Debtor's present accounts receivable shows the Debtor's ability to
pay those Claims as the receivables are paid. The Debtor will
continue to manage its properties and ventures in implementing the
Plan until and after the Effective Date.

A copy of the Disclosure Statement is available at:

     http://bankrupt.com/misc/nysb17-12875-50.pdf

                    About EDP Group Inc.

EDP Group Inc. is a privately held company categorized under
wholesale cosmetics. Based in New York, New York, EDP Group filed a
Chapter 11 petition (Bankr. S.D.N.Y. Case No. 17-12875) on October
13, 2017. The petition was signed by Maria Torres, president.

Wayne Greenwald, Esq. at Wayne Greenwald, P.C. represents the
Debtor as counsel.

At the time of filing, the Debtor estimates $500,000 to $1 million
in assets and $1 million to $10 million in liabilities.


ENERGY TRANSFER: Fitch Puts 'BB' Long-Term IDR on Watch Positive
----------------------------------------------------------------
Fitch Ratings has placed Energy Transfer Equity, LP's (ETE) ratings
on Rating Watch Positive following the announced agreement that ETE
will acquire the public units of its operating partnership Energy
Transfer Partners, LP (ETP).

Additionally, Fitch has affirmed the 'BBB-' Long-term Issuer
Default Ratings (IDRs) and senior unsecured ratings of Energy
Transfer Partners, LP; Energy Transfer, LP; Sunoco Logistics
Partners Operations, LP and Panhandle Eastern Pipeline Co. The
Rating Outlook is Stable.

The ratings actions follow the proposed acquisition of ETP by ETE
and ultimately reflect the expected eventual equalization of debt
at the entities. ETE is expected to refinance its term loan and
revolver with ETP debt and release the security on its secured
notes, at which point ETP will offer to exchange new ETP notes for
the outstanding ETE notes. Fitch will likely equalize the ratings
of ETP and ETE following successful completion of that exchange.
Should ETE notes remain outstanding and structurally subordinate to
ETP, would reassess ETE's Rating Watch and rate ETE's existing debt
to reflect that structural subordination.

KEY RATING DRIVERS

Structure Alleviates Some Structural Concerns: The proposed
transaction is expected to equalize the debt of ETE and ETP,
alleviating the structural subordination ETE debt currently has to
ETP and somewhat simplifying the ETE/ETP relationship. ETE
management believes that the transaction will further align the
interests of ETE and ETP going forward and that the partnership
will benefit from elimination of the incentive distribution rights
burden currently faced by ETP and the increased cash flow retention
at the combined partnership owing to ETE's lower current
distribution rate. The transaction will increase market
capitalization and daily float. It should also lead to greater
access to equity capital. Elimination of the incentive
distributions will lead to a lower cost of equity capital and has
been viewed positively by equity investors across the midstream
space in other transactions.

Fitch believes that for ETE's credit profile the "simplification"
transaction is very much credit positive, alleviating the
structural subordination that ETE's debt has to ETP's, assuming ETE
and ETP's debt is all pari passu. Going forward Fitch intends to
rate ETE and ETP on a consolidated basis at ETP's current rating
levels provided the structural subordination is alleviated and debt
becomes pari passu as intended. Fitch would expect legal,
operating, and strategic ties between a consolidated ETE and ETP to
be strong and believes that a consolidated rating approach would be
warranted.

Execution Risk: Fitch is concerned with the fair amount of
execution risk associated with the combined entities achieving base
case leverage at or below 5.0x. Capital spending is expected to
remain high over the next two years as ETE/ETP work through several
large-scale projects including Rover Pipeline, Mariner East 2
(ME2), and Revolution Pipeline system, which are all expected to be
in service by 2019. There remains some regulatory uncertainty
surrounding the construction of several ETP projects which has led
to some delays. While Fitch's base case assumes some further delays
any significant issues around putting Rover or ME2 into full
service by yearend 2018 or any other regulatory delays or future
cost overruns could lead to the lack of needed EBITDA growth to
support a consolidated ETE's debt levels. Fitch does believe that
ETP's major projects will go into service at or near revised in
service dates with minimal additional incremental costs associated
with completing the projects. Additional concerns include some
commodity price and volumetric risks, potential funding execution
risk, and the potential for future interfamily transactions.
However, Fitch views an acquisition of outstanding public SUN or
USAC units by ETE as currently remote in the near to medium term.

Size, Scale, Operational and Geographic Diversity: The combined
ETE/ETP ratings are reflective of the significant size, scale,
operating and geographic diversity that ETE and ETP currently
possess. The combined entity will be the largest MLP and one of the
largest midstream companies in North America. ETE's geographic and
business line diversity provides a solid operating asset base and a
decent platform for growth within most of the major U.S. production
regions. The company owns and operates roughly 83,000 miles of
natural gas, crude and natural gas liquids (NGL) pipelines, 65
processing plants, treating plants and fractionators, significant
compression, and large scale, underground liquid and natural gas
storage. The remaining interests in Sunoco, LP (SUN; BB/Stable) and
USA Compression (USAC; BB-/Stable) and the interest in ET LNG
should provide additional cash flow diversity and a relatively
stable stream of cash flow to ETE.

IDR Burden Alleviated: The proposed transaction is designed in part
to alleviate the IDR burden and its cost of equity capital overhang
it has on ETP's equity yield. ETP currently pays roughly 40% of tis
distributable cash flow to its general partner, creating
incremental cost to ETP's already inflated LP equity yield. An
inflated equity yield makes growth project accretion difficult, if
projects are funded with typical MLP funding of 50% equity 50% debt
and decreases the competitiveness of ETP in an increasingly
competitive market. The simplification transaction will remove the
IDR burden (ETE pays no IDRs) and allow for more cash retention for
growth spending and provide the combined partnership increased
financial flexibility.

Adequate Metrics: Consolidated leverage at ETE is expected to be
high in 2019 immediately following the transaction. Fitch expects
2019 leverage of roughly 5.0x-5.2x on an adjusted basis, inclusive
of SUN on a fully consolidated basis, but exclusive of USAC and
proportionally inclusive of the Bakken Pipeline. Fitch expects that
this leverage will improve, as projects are completed and capital
spending moderates. Fitch had expected ETP to significantly delever
over the same time period. This transaction effectively gives up
ETP credit profile improvement and possible positive ratings
momentum for a consolidated credit profile that is consistent with
ETP's recent history, Fitch's expectations for 'BBB-' midstream
issuers, and comparable large-scale midstream peers and an improved
distribution coverage profile with no more incentive distribution
rights.

Relatively Stable Cash Flows: Fitch expects the ETP to maintain a
high level of fee-based or hedged cash flow in excess of 75%. As
ETP has grown its asset base, the percentage of gross margin
supported by fee-based contracts has increased, with the
partnership moving towards being largely fee-based or hedged, due
in part to new projects coming online with heavy fee-based
components. Counterparty exposure is significantly weighted toward
investment-grade names.

DERIVATION SUMMARY

ETP's ratings reflect the size and scale of ETP's operations, which
offer both business line diversity and geographic diversity, with
operations spanning most major domestic production basins. ETP's
size and scale are consistent with Fitch's expectations for
investment grade midstream issuers. The ratings consider ETP's
current high adjusted leverage (debt/adjusted EBITDA of 5.3x at
2017 yearend), relative to 'BBB-' rated midstream entities. Fitch
typically looks for leverage below 5.0x on a sustained basis for
large, diversified midstream issuers in the 'BBB-' range. ETP's
revenue profile is supported by long-term contracts with a heavy
fixed fee component, consistent with its investment grade rating.

A combined ETE/ETP rating reflects the size and scale of operations
which offer both business line diversity and geographic diversity,
with operations spanning most major domestic production basins.
ETE's size and scale are consistent with Fitch's expectations for
investment grade midstream issuers. The ratings consider that ETE's
consolidated leverage (debt/adjusted EBITDA) is currently high,
relative to 'BBB-' rated midstream entities, which typically have
leverage (debt/EBITDA) between 4.0x and 5.0x depending on their
asset base, size, scale and cash flow profile. A consolidated ETE
is one of the largest, diversified master limited partnerships
(MLPs). The company's assets span most of the major U.S. oil and
gas production regions, similar to the higher rated, MLP Enterprise
Products Partners, L.P. (EPD). Fitch rates EPD's operating
subsidiary Enterprise Products Operating Company LLC 'BBB+'/Stable.
Pro forma for the transaction Fitch expects ETE's leverage metrics
(Debt/EBITDA) to improve to below 5.0x in early 2020 and beyond,
though slightly higher than that in 2019, after adjusting for 50%
debt credit to ETP's preferred stock and junior subordinated notes
and proportionally deconsolidating the fully consolidated Bakken
Pipeline of which ETP is a 30% owner.

Currently, ETE's main cash flow proving partnership is ETP. ETP has
high leverage metrics with year-end 2017 leverage of 5.3x based on
Fitch calculations but has been improving with ETP's last 12-month
leverage below 5.0x. These levels are in line with similarly rated
large-scale midstream peers like Kinder Morgan, Inc. (KMI;
'BBB-'/Stable; 2017 year-end leverage of 5.x), but higher than
Williams Partners, L.P. (WPZ; 'BBB-'/Positive; 2017 year-end
leverage of approximately 4.2x) and Enterprise Products Partners,
LP (EPD; Fitch rates EPD's debt issuing operating subsidiary
BBB+/Stable; EPD leverage at 2017 yearend of 4.2x).

KEY ASSUMPTIONS

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

  --ETE acquires ETP in an all stock transaction, ETP units already
held by ETE are retired and any transaction fees are funded with
revolver borrowings.

  --ETE notes, ETP notes, SXL Operating notes, and legacy ET LP
notes and senior unsecured revolvers and ETE's existent term loan
debt are made pari passu.

  --Roughly $10 million/year in synergies assumed.

  --USAC is not consolidated in Fitch's forecast ETE's financial
statements. ETE's EBITDA is adjusted for the distribution paid from
USAC. Distribution is consistent with Fitch's base forecast on USAC
from March 2018 review. USAC debt is not consolidated in ETE's
forecast statements.

  --Sunoco, LP is consolidated consistent with 2017 historical
filings and remains a consolidated subsidiary throughout the
forecast. ETE's EBITDA is inclusive of SUN's EBITDA and not
adjusted for cash distributions from SUN. SUN's debt is fully
consolidated in ETE's financial statements.

  --SUN forecast consistent with Fitch's base case SUN forecast.

  --Capital spending consistent with management guidance.

RATING SENSITIVITIES

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

For ETE successful completion of the merger plus successful
exchange of debt to make debt pari passu with ETP, ET LP and SXL
Op. existing debt will likely lead to an upgrade to ETE to ETP's
current rating levels.

For ETP, a material improvement in credit metrics with the combined
partnership's adjusted leverage at or below 4.0x on a consolidated
basis for a sustained period of time along with distribution
coverage above 1.0x.

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

  -- Further cost over-runs, adverse regulatory decisions, or
significant delays on Rover or Mariner East 2. Fitch has assumed
both projects are fully up and running by yearend 2018 any
incremental delays beyond then could lead to a negative ratings
action.

  -- Inability or unwillingness to fund growth capital needs at ETP
in a credit friendly manner.

  -- Assuming the merger closes ETE Consolidated Leverage
(excluding USAC and proportionally consolidating the Bakken
Pipeline) is expected slightly above 5.0x in 2019 improving to
below 5.0x in 2020 and beyond. Should leverage be expected to be at
or above 5.0x on a sustained basis, Fitch would likely take
negative ratings action.

  -- Increasing commodity exposure above 30% at the ETP legacy
operating segments could lead to a negative rating action if
leverage were not appropriately decreased to account for increased
earnings and cash flow volatility.

  -- Failure to close the merger consistent with terms proposed, or
failure to exchange ETE level debt for debt pari passu to ETP could
lead to a negative rating action at ETE, or at least a
stabilization of the current ETE ratings.

LIQUIDITY

Liquidity Adequate: Liquidity is expected to be adequate with the
partnership anticipating either maintaining its current ETP credit
facility, or pursuing a new credit facility with terms similar to
ETP's current facility. On Dec. 1, 2017, ETP entered into a
five-year, $4.0 billion unsecured revolving credit facility, which
matures Dec. 1, 2022 and a $1.0 billion 364-day revolving credit
facility that matures on Nov. 30, 2018. Availability under its
facilities at yearend was roughly $2.5 billion. At March 31, 2018
ETP's availability under both the five-year and 364-day facilities
was $2.09 billion. The $4.0 billion facility contains an accordion
feature, under which the total aggregate commitments may be
increased up to $6.0 billion under certain conditions. ETP's credit
facilities contain various covenants including limitations on the
creation of indebtedness and liens, and related to the operation
and conduct business. The credit facilities also limit ETP on a
rolling four-quarter basis, to a maximum Consolidated Funded
Indebtedness to Consolidated EBITDA ratio, as defined in the
underlying credit agreements, of 5.0x, which can generally be
increased to 5.5x during a specified acquisition period. ETP was in
compliance with its covenants as of March 31, 2018 and Fitch
expects continued covenant compliance in the near to intermediate
term.

Maturities should be manageable on a consolidated basis, with no
one year having too high of a maturity wall, but with a consistent
need to access debt markets for refinancing. ETP has proven to have
recent access to debt and preferred equity markets issuing $3.0
billion in debt and $2.3 billion in preferred equity in the past 10
months.

FULL LIST OF RATING ACTIONS

Fitch has placed the following ratings on Rating Watch Positive

Energy Transfer Equity, L.P.

  -- Long-term IDR 'BB';

  -- Senior secured ratings 'BB+'/'RR1'.

Fitch has affirmed the following ratings:

Energy Transfer Partners, L.P.

  -- Long-term IDR at 'BBB-';

  -- Senior unsecured ratings at 'BBB-';

  -- Preferred equity at 'BB'.

Energy Transfer, L.P.

  -- Long-term IDR at 'BBB-';

  -- Short-term IDR/Commercial Paper at 'F3'

  -- Senior unsecured ratings at 'BBB-';

  -- Junior subordinated ratings at 'BB'.

Sunoco Logistics Partners Operations, L.P.

  -- Long-term IDR at 'BBB-';

  -- Short-term IDR/Commercial Paper at 'F3'

  -- Senior unsecured ratings at 'BBB-'.

Panhandle Eastern Pipe Line Co.

  -- Long-term IDR at 'BBB-';

  -- Senior unsecured ratings at 'BBB-';

  -- Junior subordinated ratings at 'BB'.

The Rating Outlook is Stable.



ENERGY TRANSFER: S&P Puts BB- Issuer Credit Rating on Watch Pos.
----------------------------------------------------------------
S&P Global Ratings placed its 'BB-' issuer credit and senior
secured debt ratings on Dallas-based Energy Transfer Equity L.P. on
CreditWatch with positive implications. The '4' recovery rating on
the company's debt is unchanged, indicating S&P's expectation of an
average recovery (30%-50%; rounded estimate 45%) in the event of a
payment default.

S&P said, "At the same time, we affirmed our 'BBB-' long-term
issuer credit rating and 'A-3' short-term rating on operating
subsidiary Energy Transfer Partners L.P. The outlook is stable. We
also affirmed the 'BBB-' issue-level ratings on wholly owned
operating subsidiaries Energy Transfer L.P., Sunoco Logistics
Partners Operations L.P., Panhandle Eastern Pipe Line Co. L.P., and
Regency Energy Partners L.P.

"The rating decisions reflect our view that the proposed
transaction adequately addresses the key risks to the combined
enterprise and puts ETE on a more sustainable path for long-term
growth. The merger will eliminate financially burdensome incentive
distribution rights (IDRs), which should improve the company's cost
of equity capital, distribution coverage, and financial flexibility
to fund its capital program. The dividend reset is about a 45%
reduction in ETP's current distribution, which also significantly
boosts distribution coverage to about 1.8x from 1.2x and will
result in excess cash flow for reinvestment of $2.5 billion-$3
billion annually. We believe the financial benefits from the
transaction will help reduce balance sheet leverage to about
4.8x-4.9x in 2019 and about 4.7x in 2020. We also believe ETE will
take certain steps to ensure the company's debt will be pari-passu
across the entire capital structure.

"We expect to resolve the CreditWatch listing on ETE when the
transaction closes in the fourth quarter 2018, at which time we are
likely to raise the rating on ETE to 'BBB-'.

"The stable outlook on ETP reflects our belief that the combined
company's credit measures will be acceptable for the rating, and
that the robust coverage ratios of 1.6x-1.8x will provide more
funding certainty and help strengthen the balance sheet over time.
We expect consolidated leverage to be about 4.9x in 2019 and about
4.75x in 2020. We also expect solid execution on large organic
projects with limited delays or budget overruns. As well, we assume
ETP will manage and finance its capital spending program and any
potential acquisition in a manner that will not weaken its
financial risk profile, maintain strong distribution coverage, and
adequate liquidity.

"We could lower the rating if we expect ETP's debt-to-EBITDA ratio
to remain at or above 5x and there is not a credible, near-term
deleveraging initiative. Significant delays in placing organic
projects in service leading to lower EBITDA could also pressure the
ratings.

"We could raise the rating over time if the pro forma entity
targets more conservative financial leverage measures of less than
4.5x, while also funding the capital program in a manner that has
less reliance on the capital markets, uses more retained cash flow
to fund the equity portion of its growth plans, and maintains
dividend coverage of about 1.5x consistently."


FLORIDA PAVEMENT: Taps Stichter Riedel as Legal Counsel
-------------------------------------------------------
Florida Pavement Coatings, Inc. and South Florida Pavement
Coatings, Inc. seek approval from the U.S. Bankruptcy Court for the
Middle District of Florida to hire Stichter, Riedel, Blain &
Postler, P.A. as their legal counsel.

The firm will advise the Debtors regarding their duties under the
Bankruptcy Code; negotiate with creditors and potential financing
sources; assist in formulating a plan of reorganization; and
provide other legal services related to their Chapter 11 cases.

Stichter received $65,687 from Florida Pavement Coating for its
services.  Of the amount, $55,687 will be applied first against the
balance due for pre-bankruptcy services provided and expenses
incurred for the Debtors, and then will be used as a post-petition
retainer.

Edward Peterson, Esq., at Stichter, disclosed in a court filing
that his firm is "disinterested" as defined in section 101(14) of
the Bankruptcy Code.

The firm can be reached through:

     Edward J. Peterson, III, Esq.
     Stichter, Riedel, Blain & Postler, P.A.
     110 East Madison Street, Suite 200
     Tampa, FL 33602
     Tel: (813) 229-0144
     Fax: (813) 229-1811
     Email: epeterson@srbp.com

                About Florida Pavement Coatings

Florida Pavement Coatings, Inc. is a manufacturer of asphalt felts
and coatings headquartered in Tampa, Florida.  South Florida
Pavement Coatings, Inc. is in the lacquers, varnishes, enamels, and
other coatings business.

Florida Pavement Coatings, and South Florida Pavement Coatings,
Inc. sought protection under Chapter 11 of the Bankruptcy Code
(Bankr. M.D. Fla. Lead Case No. 18-6062) on July 23, 2018.

In the petitions signed by Gregory Polk, president, each Debtor
estimated assets of $1 million to $10 million and liabilities of $1
million to $10 million.  

The Debtors tapped Stichter, Riedel, Blain & Postler, P.A. as their
legal counsel.


FRONTIER COMMUNICATIONS: S&P Cuts ICR to 'CCC+', Outlook Negative
-----------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating and senior
unsecured debt rating on Norwalk, Conn.-based Frontier
Communications Corp. to 'CCC+' from 'B-'. The outlook is negative.
The '4' recovery rating on the unsecured debt remains unchanged,
indicating S&P's expectation for average (30%-50%; rounded
estimate: 35%) recovery in the event of a payment default.

S&P said, "At the same time, we lowered our issue-level rating on
the company's senior secured first-lien debt and second-lien debt
to 'B' from 'B+'. The '1' recovery rating remains unchanged,
indicating our expectation for very high (90%-100%; rounded
estimate: 95%) recovery in the event of a payment default.

"The downgrade follows Frontier's second-quarter 2018 operating and
financial results, which were somewhat below our expectations
despite the year-over-year improvement in its revenue and EBITDA
growth rates. Furthermore, because the company has fully realized
the remaining $350 million of cost synergies from its acquisition
of properties in California, Texas, and Florida from Verizon (CTF),
its EBITDA declines could accelerate in the second half of 2018
unless it is able to demonstrate meaningful top-line improvement
and execute on its productivity enhancement program. While Frontier
should be able to address its debt maturities over the next several
years, the lower rating reflects our belief that its capital
structure will be unsustainable after 2021 and it will be dependent
on favorable business, financial, and economic conditions to meet
outer year financial commitments. While this is still many years
away, we do not expect Frontier to meaningfully reduce its leverage
over this time period under our base-case forecast, which, in our
view, heightens these risks.

"The negative outlook on Frontier reflects our belief that the
company will be unable to address its longer-dated maturities when
they come due absent favorable business, economic, and financial
conditions because of its lack of debt capacity, insufficient cash
flow, and high leverage.

"We could lower our rating on Frontier if the company takes steps
to initiate, or voices its intention to execute, a debt exchange
that we view as distressed. Given the company's maturity runway, we
do not anticipate any exchange offers over the near-term. We
believe that any further downgrades over the next 12 months would
likely be due to weaker operating performance that pressures the
company's FOCF to the point that we believe it is unable to pay
down its near-term debt maturities.

"We could revise our outlook on Frontier to stable or raise our
ratings on the company if it meaningfully improves its revenue and
EBITDA trends, leading to higher levels of FOCF and leverage
reduction from the mid-5x area. This scenario could materialize if
the company demonstrates sustained broadband customer growth in the
CTF markets that is sufficient to offset the declines in its
copper-based broadband and video services. Under such a scenario,
we would be more confident in the sustainability of the company's
capital structure over the longer-term."



G HURTADO CONSTRUCTION: Asks Court to Approve Disclosure Statement
------------------------------------------------------------------
G Hurtado Construction, Inc., filed a motion asking the U.S.
Bankruptcy Court for the Central District of California for entry
of an order approving its disclosure statement as containing
adequate information.

The Debtor also asks the Court to approve ballot tabulation
procedures to assess and tally votes for and against the Disclosure
Statement/Plan; and fix related procedures and deadlines.

The Debtor believes that the information in the Disclosure
Statement is complete and accurate. The Disclosure Statement has
been filed along with a Proposed Chapter 11 Plan of Reorganization
and sets forth provisions including the intended treatment of
various classes of creditors, the proposed course of action
regarding executory contracts and unexpired leases, the means for
execution and implementation of the Plan of Reorganization, the
federal tax consequences of plan confirmation, and plan voting and
confirmation standards.

The Disclosure Statement also sets forth the Debtor's historical
financial performance, cash projections throughout the period of
distributions contemplated in the plan of reorganization, and
projections for the Debtor's future financial performance. The
information in the Disclosure Statement provides creditors entitled
to vote on the Debtor's plan of reorganization adequate information
to make an informed judgment regarding whether to vote to accept or
reject the Plan. Accordingly, the Debtor requests that the Court
approve the Disclosure Statement as containing adequate
information, as that term is defined in Bankruptcy Code Section
1125(a)(1).

             About G Hurtado Construction

G Hurtado Construction, Inc., is a privately held building
contractor located in Riverside, California.  The Company posted
gross revenue of $4.74 million in 2017 and gross revenue of $2.87
million in 2016.

G Hurtado Construction filed a Chapter 11 petition (Bankr. C.D.
Cal. Case No. 18-11045) on March 27, 2018.  In the petition signed
by Maria G. Hurtado, secretary/treasurer, the Debtor disclosed
$4.31 million in total assets and $720,403 on total liabilities.
Judge Catherine E. Bauer is the case judge.  Michael Jones, Esq.,
at M Jones and Associates, PC, serves as the Debtor's counsel.


GATEWAY BUICK: Oct. 23 Status Hearing on Bid to Sell Dealership
---------------------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Missouri will
conduct a status hearing October 23, 2018, at 10:00 a.m. to
consider various pleadings filed in the Chapter 11 case of Gateway
Buick GMC, Inc., including its motion to authorize sale of assets
and approve auction and sale procedures.

Gateway Buick GMC, acting through responsible party, Rex Collins
and HBK, CPA's and Consultants, has asked the Court to authorize
bidding procedures in connection with the auction and sale of:

     (i) all its rights and interests as a dealership; and

    (ii) its interests in the real estate on which the Dealership
is located in Hazelwood, Missouri, at 820-830 James S. McDonnell
Blvd. and a separate parcel at 1570-80 Ville Martha Lane ("Sign
Parcel") on which is located a sign owned by Drury Displays, Inc.

The request was initially set for the Court's consideration July
17.  The hearing date was later moved to July 24, and then July 31,
before being continued to October.

Prior to, and continuing after the Petition Date, Gateway had
negotiated with DDI the potential granting to DDI of a permanent
easement with respect to the Sign Parcel.  As matters unfolded in
the Case and Gateway's use of cash collateral was limited and
normal dealership operations ceased, Gateway did not proceed with
the potential transaction.

On April 20, 2018, the Court entered an Agreed Interim Order
Granting Motion to Appoint Responsible Party pursuant to which
Collins and HBK were appointed Responsible Party concerning
Gateway.  Since entry of the RP Order, Collins has been contacted
by several parties, and has initiated contact with additional
numerous potentially interested parties with respect to sale of the
Dealership and/or Real Estate.  After discussions with such
parties, one or more appear to be viable potential purchasers of
the Dealership and/or Real Estate.

Collins has concluded that under the circumstances of the Case and
concerning Gateway, the best course of action is to obtain approval
of a sale procedure and expense reimbursement thereafter, to obtain
approval to sell Gateway's assets, including the Dealership and
Real Estate, to the winning bidder(s) at an auction conducted
pursuant to the sale procedures.

The salient terms of the proposed Bidding Procedures are:

     a. Bid Deadline: July 24, 2018, to be submitted to Collins,
73976 Bent Tree Lane, Greenwood, IN 46143 or rcollins@hbkcpa.com

     b. On Aug. 15, 2018, GM, through the counsel, will indicate
whether GM has approved or declined each bidder that has submitted
an application for approval as a GM dealer.

     c. On Aug. 22, 2018, Collins will identify the highest and
best bid(s) for the Real Estate (with the two parcels together or
separate) and the Dealership (and/or the software and hardware) and
will notify each bidder and interested parties.

     d. On Sept. 6, 2018, Collins will conduct, in the Court, an
auction sale of the Real Estate (in one or more Parcels) and the
Dealership and the assumption and assignment of contracts and
leases.

     e. Each bidder will be required to submit bids in writing in
an amount no less than $50,000 in excess of the previously
identified highest and best bid(s).

     f. At the conclusion of the auction, Collins will ask the
Court to approve the sale of the Dealership and the Real Estate
(each Parcel separately or together) and the assumption and
assignment of each identified executory contract or unexpired lease
to the Winning Bidder(s) free and clear of all interests, including
liens, claims and encumbrances, with same to attach to the proceeds
of sale.

     g. Bank of Springfield will be entitled to credit bid at the
auction with respect to the Real Estate up to the amount of its
claim secured by the Real Estate that has first priority, and
NextGear will be entitled to credit bid with respect to the Real
Estate that portion of any bid in excess of Bank of Springfield's
first priority claim secured by the Real Estate and up to the
amount of NextGear's second priority claim secured by the Real
Estate, as determined by the Court in each instance.

Gateway asks that the Court authorizes the sales of the Real Estate
and Dealership and the assumption and assignment of any designated
unexpired leases and executory contracts free and clear of all
interests, with such interests to attach to the sale proceeds.  It
also asks authorization to agree with an interested party to
reimburse that party: (i) from proceeds of sale of the Dealership,
up to $5,000 expended for taking an inventory of parts at the
Dealership; and (ii) from proceeds of sale of the real estate
and/or the Dealership, a reasonable amount for environmental
testing as well as legal fees and other costs incurred in
formulating an offer set forth in an asset purchase agreement if
the party undertaking the expenditure is not the Winning Bidder as
to the Dealership (with respect to the parts inventory) or as to
the Real Estate (as to the environmental testing).

Gateway further asks authorization from the Court to pay from the
sale proceeds: (a) all fees due the United States Trustee's office
as of the date of sale; (b) 4.5% of the proceeds of sale to Collins
and HBK as a success fee for serving as Responsible Party and
closing a sale; and (c) such additional distributions as the Court
may allow upon further motion and after notice and hearing.

At the October 23 status hearing, the Court will also consider:

     1. the Debtor's motion for authority to honor prepetition
warranty obligations to customers and transfers;

     2. the Debtor's motion to use Cash Collateral;

     3. Nextgear Capital's Emergency Motion for Relief from
Automatic Stay;

     4. Motion for Relief From Stay filed by Creditor Bank of
Springfield; and

     5. Motion to Dismiss Case filed by U.S. Trustee

Objections to the Debtor's proposed asset sale have been filed by
TSI Global Companies; NextGear Capital, Inc.; Bank of Springfield;
Central States Southeast and Southwest Areas Pension Fund; and
Drury Displays, Inc.

                       About Gateway Buick

Gateway Buick GMC is an automotive dealer in the greater St. Louis
area offering a selection of new and used vehicles with 37 service
bays scattered across the country.

Gateway Buick GMC, Inc., filed a Chapter 11 petition (Bankr. E.D.
Mo. Case No. 18-42085), on April 3, 2018.  In the petition signed
by Donald Davis, president, the Debtor estimated $50 million to
$100 million in assets and $10 million to $50 million in
liabilities.  The case is assigned to Judge Charles E. Rendlen III.
The Debtor tapped John Talbot Sant, Jr., Esq. of Affinity Law
Group, LLC as its legal counsel.


GENESIS HEALTHCARE: Moody's Affirms Ba2 Rating on Long Term Debt
----------------------------------------------------------------
Moody's Investors Service affirmed Genesis HealthCare System's (OH)
Ba2 long term debt rating. The outlook is stable. This action
affects about $288 million of rated debt.

RATINGS RATIONALE

Genesis HealthCare System's (GHS's) Ba2 rating reflects Moody's
view that it will maintain its leading market position, as well as
satisfactory margins and improving but moderate cash position. The
recent retirement of two key surgeons and a competing orthopedic
outpatient surgical center will continue to negatively affect
volume trends in 2018; management expects trends will begin to
improve as new surgeons come on board and as GHS opens its newly
expanded Perry County outpatient facility. GHS will be challenged
by an outsized debt load, which will result in weak debt metrics;
debt structure, however, is largely fixed rate, which Moody's views
positively. Other ongoing challenges include modest service area
demographics, high reliance on government payors, and an aggressive
allocation of investments to equities and alternative investments.
GHS will participate in CMS's bundled payment program and continue
with its risk bearing ACO arrangements, which will add uncertainty
but could provide upside opportunities.

RATING OUTLOOK

The stable outlook incorporates Moody's expectation that GHS will
see better volume trends and sustain satisfactory operating
performance. The outlook also reflects Moody's view that GHS will
fund future capital needs without debt. This will allow for
continued growth in cash and gradual deleveraging.

FACTORS THAT COULD LEAD TO AN UPGRADE

  - Sustained trend of improved operating performance

  - Strengthening of all debt measures

  - Continued liquidity growth

  - Evidence of ability to operate under value based reimbursement
programs

FACTORS THAT COULD LEAD TO A DOWNGRADE

  - Weaker operating performance

  - Ongoing deterioration of volume trends

  - Deterioration of liquidity

  - Further weakening of debt metrics

PROFILE

Genesis HealthCare System is a stand-alone community hospital
located in Zanesville, Ohio about 55 miles east of Columbus. In
addition to the acute care hospital, GHS provides patients in the
community access to outpatient care, including primary and
specialty physician clinics, urgent care facilities, an outpatient
surgery center, outpatient therapy and an ambulance service.


GOLDEN VISTA: Sept. 13 Hearing to Consider Sale of Biz to Owner
---------------------------------------------------------------
The U.S. Bankruptcy Court for the Central District of California
will hold a status conference on Sept. 13, 2018, at 10 a.m. to
consider various pleadings filed in the Chapter 11 case of Golden
Vista Construction, Inc., including the Debtor's request for
permission to sell its business to Mike Emerson, its primary owner,
for $380,810.

The Court held a hearing on the Sale Motion on Aug. 1.  Following
the hearing, the Court directed the Debtor to explain no later than
Aug. 30 why it thinks the sale is profitable.

At the Sept. 13 hearing, the Court will also consider the request
of the United States Trustee to dismiss or convert the Debtor's
case to Chapter 7 liquidation.

The Debtor and Emerson entered into the Asset Only Purchase & Sale
Agreement.  The Buyer is the Debtor's principal, and therefore, an
insider, pursuant to the terms of their Asset Only Purchase & Sale
Agreement.  The proposed sale of the business includes, but is not
limited to, seven old motor vehicles, some of which are not
operating, grading and paving tools, equipment, cash, money in the
DIP Account, accounts receivables on the date of close of escrow,
good will, telephone and fax numbers, internet domains, if any,
email addresses all as set forth in the Debtor's schedules.  The
proposed sale of the business is on an "as is where is" basis,
without any representation and warranties.

The Debtor is a small grading and paving business located in the
Antelope Valley, Califomia.  There was formerly a Palm Springs
location.  The Palm Springs location was closed in October 2016
when the Debtor's owner, the Buyer, learned that his manager there,
Mike Honz, was stealing business and assets from Golden Vista.
Emerson closed Palm Springs, dismissed everyone, including Honz.
It took several months for Emerson to piece together the size and
scope of the theft and losses caused by Honz.  The Palm Springs
operation was the reason the Debtor had to commence the bankruptcy
as lawsuits were being filed and creditors were in a position to
and did levy on bank accounts.

In order to reorganize the affairs of the Debtor, Emerson with the
assistance of the counsel, conceived of a process whereby Emerson
purchased the assets of the business.  Emerson ruled out placing
the Debtor, an operating business, into a chapter 7, because, at
any given time, the Debtor had ongoing projects, accounts
receivable and money in the bank.  To close the business would have
resulted in the loss of business and cause several employees to
lose their jobs.  With the counsel Emerson envisioned an orderly
transition through the purchase of assets.

The Debtor tells the Court it could not operate without Emerson.
Essentially, the Debtor is Emerson.  Although the Debtor is a close
corporation, owned primarily by Emerson and his wife, if Emerson
wanted to stop working, Vista Construction would cease to operate.
At any given moment, Vista has limited equipment, one vehicle,
tools, all as described as in Schedule B to the Bankruptcy
Schedules.  The Debtor temporarily rents equipment and vehicles to
the extent necessary on a project by project basis.

Therefore, the value of the business at any given moment is the
money in the bank, accounts receivable.  Therefore, as contemplated
by the Motion, Emerson will pay full value, on the date of close of
the sale, the amount of the balance in the DIP account, the value
and the amount of the accounts of receivable.  Emerson will also
pay into escrow the amount of $156,000 representing the amount of
the claim filed by the Internal Revenue Service, the estimated
value of the physical assets of the Debtor estimated in Schedule B
as $6,010, an additional sum equal to the amount of money in the
DIP account on the date of close of the Sale, account receivable
belonging to the Debtor in the date of close, estimated attorneys
fees of $56,000 through May 15, 2018 plus estimated future
attorneys fees of $15,000.

Therefore, upon the close of the sale, the Debtor should have
sufficient proceeds to fund a Plan which pays the IRS claim,
administrative expenses including attorney fees with a remainder
for unsecured creditors.  If administrative claims such as income
taxes are greater, Emerson will fund the Plan to assure
administrative claims are paid.

Once the Motion is approved, and the Order entered that is what
Emerson will pay over to the Debtor.  The Debtor will cease to
operate and the money will be held in the DIP account.  Emerson, a
general contractor, will assume all ongoing contracts and all
unpaid liabilities of Vista.

The Purchase Price is arrived at as follows:

     (i) Total IRS priority and unsecured claim - $156,000;

    (ii) cash assets on hand - $70,000;

   (iii) Physical Assets on hand - $6,010;

    (iv) Estimated Accounts Receivable at Close - $30,000;

     (v) Attorneys Fees from October to May 15 - $56,000; and

    (vi) Estimated future fees - $15,000.

The Buyer delivered to the Debtor at the execution of this purchase
agreement a deposit of $38,081.  The Deposit is held in the DIP
account pending the hearing on the Asset Sale.  The balance of the
purchase price is due and payable to the Debtor no later than five
days after hearing on the Debtor's Motion.

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

   http://bankrupt.com/misc/Golden_Vista_52_Sales.pdf

The Purchaser:

          Mike Emerson
          4300 Lowtree Avenue
          Suite 118
          Lancaster, CA 93534-4166

              About Golden Vista Construction Inc.

Golden Vista Construction Inc., which conducts business under the
name Golden Valley Construction, is a privately-held construction
company in Lancaster, California.  Established in 2000, Golden
Vista is a small business organization that provides exterior
renovation, home additions, basement remodeling, garage remodeling,
tree stump removal, landscaping and lawn services.  It posted gross
revenue of $4.76 million in 2016, gross revenue of $9.77 million in
2015, and gross revenue of $11.36 million in 2014.

Golden Vista Construction sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Calif. Case No. 17-22362) on October
9, 2017.  Michael E Emerson, its president, signed the petition.
At the time of the filing, the Debtor disclosed $1.76 million in
assets and $3.75 million in liabilities.

Judge Sheri Bluebond presides over the case.  Stephen L Burton,
Esq., serves as counsel to the Debtor.


H MELTON VENTURES: Trustee Taps Sheldon Levy as Accountant
----------------------------------------------------------
Marilyn Garner, Chapter 11 trustee for H Melton Ventures LLC, seeks
approval from the U.S. Bankruptcy Court for the Northern District
of Texas to hire an accountant.

The Trustee proposes to employ Sheldon Levy, a certified public
accountant, and pay an hourly fee of $295 for the preparation of
tax returns.

The accountant neither holds nor represents any interest adverse to
the Debtor and its estate, according to court filings.

The accountant maintain an office at:

     Sheldon E. Levy, CPA
     6320 Southwest Blvd., Suite 204
     Fort Worth, TX 76109
     Phone: (817) 731-6167

                      About H Melton Ventures

H Melton Ventures LLC, based in Arlington, Texas, filed a Chapter
11 petition (Bankr. N.D. Tex. Case No. 17-43922) on Sept. 28, 2017,
estimating $1 million to $10 million in both assets and
liabilities, with the petitions signed by Michael Warden, its
manager. Chapter 11 cases were also commenced by Michael G. Warden
(Case No. 17-33888) and Henry J. Melton, II (Case No. 17-44206).  A
related case, H. Melton Ventures RD, LLC, Case No. 17-44521, was
also filed on Nov. 6, 2017.

Mr. Melton, a resident of Dallas County, is the 90% owner,
president and CEO of HMV. Mr. Warden, the manager, is the 10%
owner.

The Hon. Russell F. Nelms presides over the cases.

David D. Ritter, Esq., at Ritter Spencer PLLC, serves as bankruptcy
counsel to HMV. Wiley Law Group, PLLC, is counsel to Mr. Melton,
and Melton Ventures RD.

A Chapter 11 Trustee was appointed for both HMV and Melton in
December 2017.

Marilyn Garner was appointed as the Chapter 11 Trustee for HMV.
She tapped Cavazos, Hendricks, Poirot & Smitham, P.C., in Dallas,
Texas, as counsel.

Scott M. Seidel is the Chapter 11 Trustee for Mr. Melton's estate.

Mr. Seidel retained his own firm, Seidel Law Firm, in Plano, Texas,
as his general counsel in the case.


H3C INC: To Pay Krystal Fruits $2.3K in Quarterly Payments
----------------------------------------------------------
H3C, Inc., D/B/A Left Coast Kitchen & Cocktails filed a first
amended small business disclosure statement in support of its
second amended chapter 11 plan.

Class 3 under the second amended plan is the secured claim of
Krystal Fruits and Vegetables d/b/a Arrow Produce. This claim is to
be paid in 17 quarterly payments of $131 each and an 18th quarterly
payment of $125. Total payout amount is $2,351.58.

Under the Plan as presently written, Stock Interest holders are not
contributing new value in the form of cash into the Debtor.

As with any plan of reorganization or other financial transaction,
there are certain risk factors which must be considered. It should
be noted that all risk factors cannot be anticipated, and that some
events will develop in ways that were not foreseen, and that many
or all of the assumptions that have been used in connection with
this Disclosure Statement and the Plan will not be realized exactly
as assumed.

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

     http://bankrupt.com/misc/nyeb8-17-77027-69.pdf

                        About H3C Inc.

Based in Merrick, New York, H3C, Inc., which conducts business
under the name Left Coast Kitchen & Cocktails, filed a voluntary
Chapter 11 petition (Bankr. E.D.N.Y. Case No. 17-77027) on Nov. 14,
2017, listing under $1 million both in assets and liabilities.
Neil H. Ackerman, Esq., at Ackerman Fox, LLP, is the Debtor's
counsel.


HAUSER ESTATE: Taps CGA Law Firm as Legal Counsel
-------------------------------------------------
Hauser Estate, Inc., seeks approval from the U.S. Bankruptcy Court
for the Middle District of Pennsylvania to hire CGA Law Firm 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.

CGA will charge these hourly rates:

     Lawrence Young         Attorney      $345
     Brent Diefenderfer     Attorney      $275
     E. Haley Rohrbaugh     Attorney      $200
     Christina Locondro     Paralegal     $120
     Kenny Brayboy          Paralegal     $120

Prior to the Petition Date, the Debtor paid the firm the sum of
$10,000, of which $6,304 was expended on pre-bankruptcy work
performed for the Debtor, including the filing fee of $1,717.  The
amount of $1,979 remains in escrow.

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

The firm can be reached through:

     Lawrence V. Young, Esq.
     CGA Law Firm
     135 North George Street
     York, PA 17401
     Tel: 717 848-4900
     Fax: 717 843-9039
     E-mail: lyoung@cgalaw.com
     E-mail: tlocondro@cgalaw.com

                     About Hauser Estate

Hauser Estate, Inc. -- http://www.hauserestate.com/-- is a
beverage manufacturing company based in Gettysburg, Pennsylvania.
It has been established as an alternative agri-tourism venture with
an underground winery production facility located beneath its
tasting room.

Hauser Estate sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. M.D. Pa. Case No. 18-03201) on July 31, 2018.  In the
petition signed by Jonathan Patrono, president, the Debtor
disclosed $4,953,085 in assets and $5,679,837 in liabilities.  

Judge Robert N. Opel II presides over the case.


HISTORIC MITCHELL: Taps Richard A. Check as Legal Counsel
---------------------------------------------------------
Historic Mitchell Street Retail Center LLC seeks approval from the
U.S. Bankruptcy Court for the Eastern District of Wisconsin to hire
The Law Office of Richard A. Check as its legal counsel.

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

Richard Check, Esq., the attorney who will be handling the case,
charges an hourly fee of $375.

The firm does not represent any interest adverse to the Debtor,
according to court filings.

The firm can be reached through:

     Richard A. Check, Esq.
     The Law Office of Richard A. Check
     757 N. Broadway, Suite 401
     Milwaukee, WI 53202
     Phone: (414) 223-0000
     Fax: (414) 223-3245
     Email: court@richardacheck.com

               About Historic Mitchell Street

Historic Mitchell Street Retail Center LLC sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. E.D. Wis. Case No.
18-26739) on July 11, 2018.


HOG SNAPPERS: May Assign Restaurant Leasehold Interest to Epstein
-----------------------------------------------------------------
At the behest of Hog Snappers Holdings, LLC, the U.S. Bankruptcy
Court for the Southern District of Florida authorized the
assignment of the leasehold interest in the restaurant located at
713 US Highway 1, North Palm Beach, Florida, and personal property,
to Randy Epstein for $100,000.

At the time of the bankruptcy filing, the Debtor operates two
restaurant locations -- North Palm Beach and Tequesta.  The North
Palm Beach location is losing money and is a drain on the Debtor's
resources.  Sales in North Palm Beach are particularly low during
the time of year, and they continue to decline steadily.  There are
insufficient sales to cover the expenses of maintaining the
location throughout the summer months.  In order to compensate for
the decrease in revenue at the North Palm Beach location, the
Debtor would need to borrow substantial funds in order to continue
operations at the North Palm Beach location for the remainder of
the off-season.

The Tequesta location is the oldest location and most profitable
location.  Due to the close proximity to the North Palm Beach
location, the Debtor believes that sales will increase at the
Tequesta location once the North Palm Beach location is closed.
Staff can be moved from North Palm Beach to Tequesta.
Additionally, the expansion of the Tequesta location is near
completion.  Increased sales and lower overhead costs (lower rent,
payroll, and utilities) by retaining just the profitable location
will maximize the Debtor's earnings.  Funds from the sale of the
North Palm Beach location will supplement the Debtor's cash flow
during the slow summer months so that additional financing is not
anticipated.

The current lease with 713 US 1 North Palm, LLC for the North Palm
Beach location was assigned to the Debtor in March 2018 by Rivaldo
Investments NPB, LLC (a subsidiary of the Debtor that merged into
Hog Snapper Holdings immediately prior to the bankruptcy filing).

Epstein is asking to lease a turn-key property that can be open for
business within a few days after the lease assignment.  He is
willing to pay a premium to assume a restaurant lease for a space
that is currently operating and will only close for a brief
re-branding period.  He may retain some of the Debtor's employees,
and he is looking to purchase the Debtor's equipment and
potentially some inventory as well.

The parties are in the process of negotiating the terms of an Asset
Purchase Agreement, which will be filed as a supplement to the
Motion prior to hearing.  The $10,000 deposit referenced in the
Letter of Intent is being held in escrow.

The Court also has authorized the Debtor to employ James Traina and
Richard L. Lackey as real estate brokers in connection with the
transaction.

According to the Debtor's motion, Epstein intended to take
possession of the property no later than July 17, 2018, and the
Debtor intended to close operations at the close of business on
July 15, and use the following day to remove property not being
sold to Epstein.

The Court also has authorized the Debtor to assume the unexpired
commercial lease for real property located at 713 US Highway 1,
North Palm Beach, Florida, so that the Debtor may assign the lease
to Epstein.  It is current with the lease obligations through the
date of the Motion.  The Landlord consents to assumption by the
Debtor and assignment of the lease to Epstein.  The Landlord has
agreed to release all personal guarantors under the existing lease
agreement, said term to be incorporated into the order approving
the Motion.

The Debtor is also authorized to sell the personal property related
to the North Palm Beach business, free and clear of liens, with the
proceeds available for the use of the DIP to supplement income
during the slow summer season, rather than obtaining financing to
continue operating.  The restaurants did not have any cushion for
the summer months, and additional funds are required to continue
operations through the summer months until revenues increase in the
fall.  The secured creditor Campbell CFO Services, LLC as
collateral Agent for the Investor Group, consents to the sale of
the collateral free and clear of liens and to the use of the
proceeds to fund summer operations.

Epstein has agreed to a purchase price of $100,000 for the
assignment of the leasehold interest in the restaurant and the
assets.  Epstein may purchase some of the Debtor's inventory at
market price, based on the inventory available when the sale is
consummated.

Epstein has put $10,000 into escrow.  He will pay an additional
$70,000 at closing and sign a promissory note for $20,000 to be
paid in monthly installments of $5,000 beginning on Jan. 1, 2019.
The interest will accrue on the note at 2.5% APR and will be
payable in full at the note's maturity.

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

   http://bankrupt.com/misc/Hog_Snappers_85_Sales.pdf

                   About Hog Snappers Holdings

Hog Snappers Holdings, LLC, is a privately held company in the
restaurants industry. Its principal assets are located at 713 US
Highway 1 North Palm Beach, Florida.

Hog Snappers Holdings sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. S.D. Fla. Case No. 18-13646) on March 28,
2018.  At the time of the filing, the Debtor estimated assets of
less than $500,000 and liabilities of $1 million to $10 million.
Judge Paul G. Hyman, Jr. presides over the case.  Malinda L. Hayes,
Esq., at Markarian & Hayes, serves as the Debtor's bankruptcy
counsel.


HOOK LINE: Amends Plan to Disclose $645K Debt Owed to BIA
---------------------------------------------------------
Hook Line & Sinker, Inc., filed its first amended disclosure
statement describing its first amended plan dated July 27, 2018.

This filing discloses that loans from and other debts owed to
shareholders and affiliates referred to in bankruptcy parlance as
"insiders," total $827,000. The largest debt in this category is
$645,711.47 owed to Big Island Alehouse. That claim has been
assigned to Carl Brady, Jr. and Collin Szymanski in a settlement
between those creditors and the shareholders of BIA on account of
their personal guarantees of the loans made by Messrs. Brady and
Szymanski to FOCB. Approximately $165,000 of the loans from BIA
were incurred in the "gap" period, but the Debtor believes that
these loans were not in the ordinary course of the Debtor's
business and are therefore not entitled to priority "gap"
treatment.

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

      http://bankrupt.com/misc/akb17-00415-150.pdf

               About Hook Line & Sinker Inc.

Hook Line & Sinker, Inc., filed for Chapter 11 bankruptcy
protection (Bankr. D. Alaska Case No. 17-00415).  Judge Gary
Spraker presides over the case.  David H. Bundy, Esq., is the
Debtor's bankruptcy counsel.


HOPEWELL PROMOTIONS: Must File Plan, Disclosures Before Sept. 11
----------------------------------------------------------------
Bankruptcy Judge David E. Rice ordered Hopewell Promotions, Inc. to
file a Plan and Disclosure Statement, reasonably susceptible of
confirmation, on or before Sept. 11, 2018.

If the Debtor fails to file a Plan and Disclosure Statement by the
time set forth in the order, or as extended by the court upon
timely motion, the case may be dismissed without further notice or
hearing.

             About Hopewell Promotions, Inc.

Hopewell Promotions, Inc. is a privately held company based in
Randallstown, Maryland, that operates jewelry stores.  Hopewell
Promotions filed a Chapter 11 petition (Bankr. D. Md. Case No.
17-27167) on December 26, 2017. Ronald J. Drescher, Esq., at
Drescher & Associates, P.A., serves as bankruptcy counsel.

Hopewell declared that it is a small business debtor as defined in
11 U.S.C. Section 101(51D).  In its petition, the Debtor estimated
$100,000 to $500,000 in assets and $1 million to $10 million in
liabilities. The petition was signed by Harvey Bernstein, its
president.


INDIANA HOTEL: Second IAA Bid for Relief from Automatic Stay OK'd
-----------------------------------------------------------------
The Indianapolis Airport Authority filed a second motion for relief
from the automatic stay on June 22, 2018. Timely objections to the
motion were filed by Debtor Indiana Hotel Equities, LLC and by
Indiana Hotel Ventures, LLC. The Court held a hearing on the motion
on July 25, 2018. After considering all the written and oral
arguments from both parties, Bankruptcy Judge Thomas J. Tucker
granted the motion.

The IAA seeks relief from the automatic stay to permit it to do
basically two things: (1) defend the Debtor's pending appeal of the
March 28, 2018 State Court Decision in the Indiana Lawsuit; and (2)
seek in the Indiana court to enforce the State Court Decision, by
evicting the Debtor from the Property and obtaining immediate
possession of the Property.

As to the first of these things, no one objects, and the Debtor has
asked the Court to grant stay relief to permit the Debtor and the
IAA to continue their litigation of the Debtor’s pending appeal
and related matters, in the Indiana courts. The Court finds that
there is cause to grant such relief, and grants this.

As to the second aspect, the Court also finds cause to grant this
stay relief in favor of the IAA, under 11 U.S.C. section 362(d)(1),
and grants this relief.

Based on the March 28, 2018 State Court Decision, this Court is
bound, by the federal Full Faith and Credit statute and the
doctrine of collateral estoppel, to conclude that: (1) the Lease
was validly terminated by the IAA in July 2017, almost 9 months
before the Debtor filed the bankruptcy case on April 10, 2018; and
(2) as of both the bankruptcy petition date and as of now, the
Debtor has had no right to possession of the Property. These points
must be taken as conclusively established, unless and until the
Debtor succeeds on its appeal in obtaining a modification or
reversal of the State Court Decision.

The IAA seeks to enforce the State Court Decision, and in
particular, the part of that decision that ordered the Debtor and
the Debtor's hotel manager, Indiana Hotel Ventures, LLC, to "vacate
and turn over possession of the Hotel to the IAA by April 14,
2018."

The effect of the automatic stay is to allow the Debtor to remain
in possession of the Property, and to deprive the IAA of possession
of the Property. Yet the State Court Decision held that the IAA is
entitled to possession of the Property, and the Debtor is not. And
in opposing the Motion, the Debtor asks this Court to allow the
automatic stay under 11 U.S.C. section 362(a) to continue to
preclude the IAA from seeking to enforce the State Court Decision,
so that the Debtor can and will remain in possession of the
Property, despite having no present right to do so. But the State
Court Decision is immediately enforceable under Indiana law, absent
a stay pending appeal being issued by the state trial court or the
Indiana Court of Appeals.

Therefore, failing to grant relief from stay as requested by the
IAA would amount to a failure by this Court to give full faith and
credit to the State Court Decision, as required by the Full Faith
and Credit statute and the doctrine of collateral estoppel. This
Court cannot do this. This state of affairs establishes "cause,"
under 11 U.S.C. section 362(d)(1), to modify the automatic stay to
permit the IAA to seek, in the Indiana courts, to enforce the
possession order of the State Court Decision.

For these reasons, the Court grants the stay relief requested by
the IAA. For its part, the Debtor will be free to pursue its
pending state court appeal, and to seek, in the Indiana courts and
under Indiana law, a stay pending appeal of the State Court
Decision.

A full-text copy of the Court's Opinion dated July 26, 2018 is
available at:

     http://bankrupt.com/misc/mieb18-45185-93.pdf

             About Indiana Hotel Equities

Indiana Hotel Equities, LLC, is a real estate company whose
principal assets are located at 2500 S. Highschool Road,
Indianapolis, Indiana.

Indiana Hotel Equities sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Mich. Case No. 18-45185) on April 10,
2018.  In the petition signed by Remo Polselli, principal, the
Debtor estimated assets of $1 million to $10 million and
liabilities of less than $500,000.  Judge Thomas J. Tucker presides
over the case.  The Debtor tapped Robert Bassel, Esq., as its legal
counsel.


INDIANA HOTEL: Sept. 5 First Amended Plan, Disclosures Hearing
--------------------------------------------------------------
Bankruptcy Judge Thomas J. Tucker issued an order granting
preliminary approval of Indiana Hotel Equities, LLC’s disclosure
statement dated July 23, 2018.

The deadline to return ballots on the First Amended Plan, as well
as to file objections to final approval of the Disclosure Statement
and objections to confirmation of the First Amended Plan is August
27, 2018.

The hearing on objections to final approval of the Disclosure
Statement and confirmation of the First Amended Plan will be held
on Sept. 5, 2018 at 11:00 a.m., in Room 1925, 211 W. Fort Street,
Detroit, Michigan.

             About Indiana Hotel Equities

Indiana Hotel Equities, LLC, is a real estate company whose
principal assets are located at 2500 S. Highschool Road,
Indianapolis, Indiana.

Indiana Hotel Equities sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Mich. Case No. 18-45185) on April 10,
2018.  In the petition signed by Remo Polselli, principal, the
Debtor estimated assets of $1 million to $10 million and
liabilities of less than $500,000.  Judge Thomas J. Tucker presides
over the case.  The Debtor tapped Robert Bassel, Esq., as its legal
counsel.


IWORLD OF TRAVEL: U.S. Trustee Unable to Appoint Committee
----------------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of IWorld of Travel, Ltd., as of July 31,
according to a court docket.

                   About iWorld of Travel

iWorld of Travel, Ltd., fdba Isram Wholesale Tours & Travel, Ltd.
-- https://www.iworldoftravel.com/ -- is a tour operator.  The
company concentrates primarily on four brands: Latour, for Latin
America; EuropeToo, for Europe and Morocco; Asian Vistas for Asia
and Belder Gray for Egypt, Jordan and the Middle East.  Isram World
of Travel was founded in 1967.

IWorld of Travel, Ltd., based in Fort Lauderdale, Florida, filed a
Chapter 11 petition (Bankr. S.D. Fla. Case No. 18-16485) on May 30,
2018.  In the petition signed by Richard Krieger, its president,
the Debtor disclosed $63,435 in assets and $3.18 million in
liabilities. The Hon. John K Olson presides over the case.  Thomas
L. Abrams, Esq., at Gamberg & Abrams, serves as bankruptcy counsel
to the Debtor.


JASON FLY LOGGING: Oct. 10 Hearing on Plan Outline
--------------------------------------------------
According to a notice, Bankruptcy Judge Jason D. Woodard will
convene a hearing on Oct. 10, 2018 at 10:30 a.m. to consider and
act upon Jason Fly Logging, LLC's Disclosure Statement and Summary
of Liquidating Plan.

August 31, 2018 is the fixed due date for objections to the
disclosure statement.

                  About Jason Fly Logging

Established in 2010, Jason Fly Logging, LLC, is a privately-held
logging company in Batesville, Mississippi.  Jason Fly Logging
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
N.D. Miss. Case No. 18-10483) on Feb. 12, 2018.  In the petition
signed by Jason Fly, member, the Debtor estimated assets and
liabilities of $1 million to $10 million.  Judge Jason D. Woodard
presides over the case.  Toni Campbell Parker, Esq., in Memphis,
Tennessee, serves as counsel to the Debtor.



JEFFERY ARAMBEL: Grayson Ranch Sold to Valley Aglands for $3.3M
---------------------------------------------------------------
Jeffery Edward Arambel sought and obtained permission from the U.S.
Bankruptcy Court for the Eastern District of California to sell
approximately 143.95 acres known as Grayson Ranch, APNs 016-026-059
and 016-041-002, to Valley Aglands, Inc., or its assignee, for
$3,305,000.

Valley Aglands outbid Ty Angle, the stalking horse buyer, who
offered $3,238,875 or $22,500 per acre for the property.

The Grayson Ranch is jointly owned by the Debtor's estate and Laura
Arambel, as Trustee of the Credit Trust Established Under The
Harold and Laura Arambel Family Trust Dated Dec. 16, 2005, with
each party owning an undivided one-half interest.  Ms. Arambel, as
Trustee, executed deeds of trust pledging the Property as
collateral for the claims of MetLife and Summit, and has consented
to the sale of the Property.

The Property secures the following estimated claims: (i) Tax,
Stanislaus County Tax Collector - $32,679; (ii) 1st priority,
Metropolitan Life Insurance Co. - $9,887,295; and 2nd priority, SBN
V Ag I, LLC ("Summit") - $14,899,122.

The proposed sale is subject to the concurrent closing of sales of
the Ellery Ranch and the Maring Ranch properties.  The three
ranches are collateral for the same claims except for real property
taxes.

The claims of both MetLife and Summit are secured by other assets
as described in the DIP's Schedules, including the remainder of the
Arambel Business Park, such that their claims are over-secured.  

In connection with separate sales of approximately 107 acres of the
Arambel Business Park and a further 42.3 acres of the Arambel
Business Park (both of which the Court has already approved), it is
anticipated that MetLife's claim will be paid in full and that
Summit's claim will be substantially reduced. Depending on the
order of closing between the various sales, the net proceeds from
this sale (after payment of the Tax Collector's claim, closing
costs, commissions, and U.S. Trustee Fees) will either be paid
entirely to MetLife or Summit.  The Debtor reserves all rights to
object to said claims once MetLife and Summit provide payoff
demands.

The Debtor estimates that there will be escrow fees, recording
fees, transfer taxes and other closing costs will not exceed 2% of
the gross purchase price, all of which are to be split between the
Buyer and the estate.  There are no real estate broker commissions
for the transaction.  Additionally, the Debtor asks authority to
reserve 1% of the gross sale proceeds for the payment of U.S.
Trustee Fees, which such amounts to be paid to the U.S. Trustee
directly from the close of escrow.

According to the Sale Motion, the proceeds from the sale are
sufficient to pay Stanislaus County Tax Collector's claim in full
and make a distribution to MetLife or Summit, as follows: (i)
Stanislaus County Tax Collector - $22,689; (ii) U.S. Trustee Fees -
$32,679; (iii) Est. Closing Costs - $64,778.  The total payments
will be $129,846.  The balance to MetLife/Summit will be
$3,109,029.

Because Ms. Arambel, as Trustee, pledged the Trust's interest in
the Property as collateral for the claims of MetLife and Summit, it
appears that MetLife and Summit are entitled to the full
distribution from escrow.  Because the Trust is not a borrower in
the underlying note, the sale creates a claim in favor of the Trust
against the estate equal to one-half of the net proceeds after
payment of real property taxes and closing costs.  The Debtor
estimates the claim as $1,570,709.

The Debtor had proposed that the sale and opportunity for overbid
be conducted on July 19, 2018, at 501 "I" Street, 6th Floor,
Courtroom 33, in Sacramento, California.  The minimum initial
overbid was be $3,305,000 (approximately 102% of the purchase
price).  Thereafter, bids would be made in minimum increments of
$30,000.  In the event that there were overbids and Mr. Angle was
not the successful bidder, the Debtor said his deposit would be
refunded to him and the successful bidder would deposit $100,000 to
escrow immediately.

                   About Jeffery Edward Arambel
                   and Filbin Land & Cattle Co.

Filbin Land & Cattle Co., Inc., is a privately-held company in
Patterson, California, engaged in the cattle business.  It is a
merchant wholesaler of raw farm products.

Filbin Land & Cattle Co. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Cal. Case No. 18-90030) on Jan. 17,
2018.  In the petition signed by Jeffery Edward Arambel, its
president and CEO, Filbin Land estimated assets of $1 million to
$10 million and liabilities of $50 million to $100 million.

Jeffery Edward Arambel also filed a separate Chapter 11 petition
(Bankr. E.D. Cal. Case No. 18-90029) on Jan. 17, 2018.

The cases are jointly administered with Arambel's case as the lead.
Judge Ronald H. Sargis presides over two cases.

Filbin Land tapped St. James Law P.C. as its bankruptcy counsel.
Arch & Beam Global, LLC, is the financial advisor.

Arambel tapped Reno F.R. Fernandez, III, Esq., as counsel.


JEFFERY ARAMBEL: Maring Ranch Sold to Lee Del Don for $1.25M
------------------------------------------------------------
Jeffery Edward Arambel sought and obtained approval from the U.S.
Bankruptcy Court for the Eastern District of California to sell
approximately 50 acres known as Maring Ranch, APNs 016-019-063 and
016-022-009, to Lee Del Don or his assignee for $1,250,000.

Del Don outbid Ty Angle, the stalking horse buyer, who offered for
$1,225,500 for the property.

The Maring Ranch is jointly owned by the Debtor's estate and Laura
Arambel, as Trustee of the Credit Trust Established Under The
Harold and Laura Arambel Family Trust Dated Dec. 16, 2005, with
each party owning an undivided one-half interest.  Ms. Arambel, as
Trustee, executed deeds of trust pledging the Property as
collateral for the claims of MetLife and Summit, and has consented
to the sale of the Property.

The Property secures the following estimated claims: (i) Tax,
Stanislaus County Tax Collector - $22,689; (ii) 1st priority,
Metropolitan Life Insurance Co. - $9,887,295; and 2nd priority, SBN
V Ag I, LLC ("Summit") - $14,899,122.

The sale is subject to the closing of sales of the Ellery Ranch and
the Grayson Ranch properties.  The three ranches are collateral for
the same claims except for real property taxes.

The claims of both MetLife and Summit are secured by other assets
as described in the DIP's Schedules, including the remainder of the
Arambel Business Park, such that their claims are over-secured.  

In connection with separate sales of approximately 107 acres of the
Arambel Business Park and a further 42.3 acres of the Arambel
Business Park (both of which the Court has already approved), it is
anticipated that MetLife's claim will be paid in full and that
Summit's claim will be substantially reduced. Depending on the
order of closing between the various sales, the net proceeds from
this sale (after payment of the Tax Collector's claim, closing
costs, commissions, and U.S. Trustee Fees) will either be paid
entirely to MetLife or Summit.  The Debtor reserves all rights to
object to said claims once MetLife and Summit provide payoff
demands.

The Debtor estimates that there will be escrow fees, recording
fees, transfer taxes and other closing costs will not exceed 2% of
the gross purchase price, all of which are to be split between the
Buyer and the estate.  There are no real estate broker commissions
for the transaction.  Additionally, the Debtor asks authority to
reserve 1% of the gross sale proceeds for the payment of U.S.
Trustee Fees, which such amounts to be paid to the U.S. Trustee
directly from the close of escrow.

According to the Sale Motion, the proceeds from the sale are
sufficient to pay Stanislaus County Tax Collector's claim in full
and make a distribution to MetLife or Summit, as follows: (i)
Stanislaus County Tax Collector - $22,689; (ii) U.S. Trustee Fees -
$9,608; (iii) Est. Closing Costs - $19,215.  The total payments
will be $50,301.  The balance to MetLife/Summit will be
$1,166,046.

Because Ms. Arambel, as Trustee, pledged the Trust's interest in
the Property as collateral for the claims of MetLife and Summit, it
appears that MetLife and Summit are entitled to the full
distribution from escrow.  Because the Trust is not a borrower in
the underlying note, the sale creates a claim in favor of the Trust
against the estate equal to one-half of the net proceeds after
payment of real property taxes and closing costs.  The Debtor
estimates the claim as $589,151.

The Debtor had proposed that the sale and opportunity for overbid
be conducted on July 19, 2018, and that the minimum initial overbid
would be $1,250,000 (approximately 102% of the purchase price).  In
the event that there were overbids and Mr. Angle was not the
successful bidder, the Debtor proposed that his Deposit would be
refunded to him.  The successful bidder would deposit $50,000 to
escrow immediately.

                   About Jeffery Edward Arambel
                   and Filbin Land & Cattle Co.

Filbin Land & Cattle Co., Inc., is a privately held company in
Patterson, California, engaged in the cattle business.  It is a
merchant wholesaler of raw farm products.

Filbin Land & Cattle Co. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Cal. Case No. 18-90030) on Jan. 17,
2018.  In the petition signed by Jeffery Edward Arambel, its
president and CEO, Filbin Land estimated assets of $1 million to
$10 million and liabilities of $50 million to $100 million.

Jeffery Edward Arambel also filed a separate Chapter 11 petition
(Bankr. E.D. Cal. Case No. 18-90029) on Jan. 17, 2018.

The cases are jointly administered with Arambel's case as the lead.
Judge Ronald H. Sargis presides over two cases.

Filbin Land tapped St. James Law P.C. as its bankruptcy counsel.
Arch & Beam Global, LLC, is the financial advisor.

Arambel tapped Reno F.R. Fernandez, III, Esq., as counsel.


JEFFERY ARAMBEL: Sells Ellery Ranch to Angle for $960,750
---------------------------------------------------------
Jeffery Edward Arambel sought and obtained approval from the U.S.
Bankruptcy Court for the Eastern District of California to sell
approximately 40.05 acres known as Ellery Ranch, APN 016-024-010,
to Ty Angle or assignee for $960,750 or $23,989 per acre).

Ellery Ranch is jointly owned by the Debtor's estate and Laura
Arambel, as Trustee of the Credit Trust Established Under The
Harold and Laura Arambel Family Trust Dated Dec. 16, 2005, with
each party owning an undivided one-half interest.  Ms. Arambel, as
Trustee, executed deeds of trust pledging the Property as
collateral for the claims of MetLife and Summit, and has consented
to the sale of the Property.

The Property secures these estimated claims: (i) Tax, Stanislaus
County Tax Collector - $10,990; (ii) 1st priority, Metropolitan
Life Insurance Co. - $9,887,295; and 2nd priority, SBN V Ag I, LLC
("Summit") - $14,899,122.

The sale is subject to the concurrent closing of sales of the
Maring Ranch and Grayson Ranch properties.  Maring Ranch, Ellery
Ranch, and Grayson Ranch are collateral for the same claims except
for real property taxes.  All three sales are subject to
overbidding.

Mr. Angle has agreed to purchase the Property subject to the terms
and conditions of the Purchase and Sale Agreement.  Under the terms
of the PSA, Mr. Angle agrees to purchase the Property for the gross
price of $960,750.

The material terms of the PSA are:

     a. Mr. Angle, or his assignee, will purchase the Property for
the gross of price of $960,750, all cash.

     b. The Property is to be sold upon an "as is, where is" and
"with all faults" basis, and sale free and clear of the security
interests asserted by MetLife and Summit.

     c. The due-diligence period will expire on July 1, 2018.

     d. A deposit of $50,000 was paid to escrow.

     e. The date set for close of escrow is Aug. 1, 2018, subject
to extension by agreement of the parties.

     f. The assets to be sold include any crop grown in 2018 and
its proceeds; the Debtor expects that there will be none or only a
nominal crop.

     g. The closing of the sale is subject to the concurrent
closing of the sales of the Ellery Ranch and Grayson Ranch
properties.

     h. The Real property taxes and special assessments; amounts
payable under agreements encumbering the Property; and annual
permit or inspection fees will be pro-rated.  The parties will each
pay one-half of the total cost of the owner's title insurance
policy, transfer taxes, closing fees charged by the title company,
and any escrow fees.  The Debtor will pay for the releases of any
mortgage or other encumbrance.  Mr. Angle will pay the costs for
any title insurance required by his lenders, if any.  Each party
will pay its own legal fees, accounting, and other professional
fees.

The claims of both MetLife and Summit are secured by other assets
as described in the DIP's Schedules, including the remainder of the
Arambel Business Park, such that their claims are over-secured.  

In connection with separate sales of approximately 107 acres of the
Arambel Business Park and a further 42.3 acres of the Arambel
Business Park (both of which the Court has already approved), it is
anticipated that MetLife's claim will be paid in full and that
Summit's claim will be substantially reduced. Depending on the
order of closing between the various sales, the net proceeds from
this sale (after payment of the Tax Collector's claim, closing
costs, commissions, and U.S. Trustee Fees) will either be paid
entirely to MetLife or Summit.  The Debtor reserves all rights to
object to said claims once MetLife and Summit provide payoff
demands.

The Debtor estimates that there will be escrow fees, recording
fees, transfer taxes and other closing costs will not exceed 2% of
the gross purchase price, all of which are to be split between the
Buyer and the estate.  There are no real estate broker commissions
for the transaction.  Additionally, the Debtor asks authority to
reserve 1% of the gross sale proceeds for the payment of U.S.
Trustee Fees, which such amounts to be paid to the U.S. Trustee
directly from the close of escrow.

The proceeds from the sale are sufficient to pay Stanislaus County
Tax Collector's claim in full and make a distribution to MetLife or
Summit, as follows: (i) Stanislaus County Tax Collector - $10,999;
(ii) U.S. Trustee Fees - $9,608; (iii) Est. Closing Costs -
$19,215.  The total payments will be $39,821.  The balance to
MetLife/Summit will be $920,929.

Because Ms. Arambel, as Trustee, pledged the Trust's interest in
the Property as collateral for the claims of MetLife and Summit, it
appears that MetLife and Summit are entitled to the full
distribution from escrow.  Because the Trust is not a borrower in
the underlying note, the sale creates a claim in favor of the Trust
against the estate equal to one-half of the net proceeds after
payment of real property taxes and closing costs.  The Debtor
estimates the claim as $465,268.

                   About Jeffery Edward Arambel
                   and Filbin Land & Cattle Co.

Filbin Land & Cattle Co., Inc., is a privately-held company in
Patterson, California, engaged in the cattle business.  It is a
merchant wholesaler of raw farm products.

Filbin Land & Cattle Co. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Cal. Case No. 18-90030) on Jan. 17,
2018.  In the petition signed by Jeffery Edward Arambel, its
president and CEO, Filbin Land estimated assets of $1 million to
$10 million and liabilities of $50 million to $100 million.

Jeffery Edward Arambel also filed a separate Chapter 11 petition
(Bankr. E.D. Cal. Case No. 18-90029) on Jan. 17, 2018.

The cases are jointly administered with Arambel's case as the lead.
Judge Ronald H. Sargis presides over two cases.

Filbin Land tapped St. James Law P.C. as its bankruptcy counsel.
Arch & Beam Global, LLC, is the financial advisor.

Arambel tapped Reno F.R. Fernandez, III, Esq., as counsel.


JOURNAL-CHRONICLE: Profinium Objects to Disclosure Statement
------------------------------------------------------------
Profinium, Inc., files with the U.S. Bankruptcy Court for the
District of Minnesota an objection to the disclosure statement
submitted by Journal-Chronicle Company, doing-business-as J-C
Press, explaining its Chapter 11 plan.

Profinium mainly based its objection on the argument that the
Debtor's Disclosure Statement (a) does not provide adequate
information to allow a creditor to make an informed decision on a
plan of reorganization; and (b) is facially deficient.

The specific arguments for Profinium's objection include:

   * The Disclosure Statement does not contain a list of assets and
their value. A list of assets and asset value is important to allow
Profinium  to make a judgment as to whether plan confirmation or
liquidation would be in the creditor's best interests.

   * The Disclosure Statement fails to provide information on the
accounting method or appraisal method used in making the Disclosure
Statement.  The  Debtor previously submitted an equipment
appraisal; however the appraisal is over four years old and may no
longer be accurate.

   * The Disclosure Statement does not contain any information
regarding the collection of accounts receivable or the aging of
accounts receivable.

   * The Disclosure Statement does not contain information to
detail the risks the creditors are taking on approval of the Plan.

   * The Disclosure Statement contains only a vague statement about
the Debtor's future. There are no detailed projections or stated
basis to show/support the projections.

   * The Debtor lists the loss of a large client as part of the
events leading to bankruptcy. The Debtor does not include any
information regarding a plan to make up for the lost revenue
resulting from the loss of that client.

   * The Disclosure Statement states that the Debtor will not have
tax  consequences under the Plan, but does not include information
on how Section 108 of the U.S. Internal Revenue Code may impact the
Debtor's future tax liability or assets.

   * The Disclosure Statement mentions cutting costs, but provides
no analysis regarding where the cost reductions will occur or how
the cost reductions will potentially impact the Debtor’s
financial state.

   * The projected cash flow does not provide any information to
indicate or support the Debtor's basis for the financial
projections.

   * The plan detailed within the Disclosure Statement does not
retain sufficient cash reserve in the event of any unforeseen (even
if nominal) business emergency.  In the event of a major equipment
breakdown, the Plan would certainly fail.

   * The plan calls for a permanent line of credit from Profinium
on commercially unreasonable terms.

   * The Plan's proposed permanent line of credit contains a
balloon payment after five years, but the Plan is not projected to
earn sufficient cash flow to allow the Debtor to make a balloon
payment at the due and payable date.

Accordingly, Profinium asks the Court to deny approval of the
Debtor’s Disclosure Statement.

Profinium is represented by:

     Michael S. Dove, Esq.
     GISLASON & HUNTER LLP
     2700 South Broadway
     P.O. Box 458
     New Ulm, MN 56073-0458
     Phone: 507-354-3111
     Fax: 507-354-8447

                  About Journal-Chronicle Co.

Journal-Chronicle Company, a Minnesota corporation --
http://www.j-cpress.com/services-- provides offset, digital and
wide-format printing services.  The Company also offers mailing,
fulfillment and marketing support to its clients. J-C Press works
with UPS, FedEx, USPS and a variety of other carriers to make sure
customers get the products on time.  The company ships to all 50
states and across the globe.

Journal-Chronicle Company, doing business as J-C Press, filed a
Chapter 11 petition (Bankr. D. Minn. Case No. 17-33322) on Oct. 23,
2017.  In the petition signed by Patrick J. McDermott, president,
the Debtor estimated assets and liabilities at $1 million to $10
million.  The case is assigned to Judge William J. Fisher.  Larkin
Hoffman Daly & Lindgren Ltd., led by Thomas Flynn, Esq., is the
Debtor's counsel.


JOURNAL-CHRONICLE: U.S. Trustee Objects to Plan Disclosures
-----------------------------------------------------------
James L. Snyder, acting U.S. Trustee for Region 12, objects to the
approval of the disclosure statement filed by Journal-Chronicle
Company and its accompanying Chapter 11 plan, complaining, among
other things, that the Table of Contents Articles IV and V sections
do not match the captions in the body of the Disclosure Statement.

The U.S. Trustee adds that the DS page 8 of 26 IV F. should be
updated to state that the loan was approved by the Court, and
clarify if and when the proceeds will be/were received.  The
discussion between the Treatment paragraph of taxes and item C.
needs work, according to the U.S. Trustee.

The U.S. Trustee asserts that its proposed changes in the objection
are necessary for the following reasons: (1) Increased disclosure
of facts and transactions in the case; (2) Information necessary
for voters -- who may not have been actively involved in the case
-- to make an informed vote on how their claims will be treated;
(3) Information necessary for the Court and voters to determine
that the plan is feasible; and (4) Information necessary for the
documents to be clear and understandable.

Accordingly, the U.S. Trustee asks the U.S. Bankruptcy Court for
the District of Minnesota not to approve the Disclosure Statement
until the above objections are met.

                  About Journal-Chronicle Co.

Journal-Chronicle Company, a Minnesota corporation --
http://www.j-cpress.com/services-- provides offset, digital and
wide-format printing services.  The Company also offers mailing,
fulfillment and marketing support to its clients. J-C Press works
with UPS, FedEx, USPS and a variety of other carriers to make sure
customers get the products on time.  The company ships to all 50
states and across the globe.

Journal-Chronicle Company, doing business as J-C Press, filed a
Chapter 11 petition (Bankr. D. Minn. Case No. 17-33322) on Oct. 23,
2017.  In the petition signed by Patrick J. McDermott, president,
the Debtor estimated assets and liabilities at $1 million to $10
million.  The case is assigned to Judge William J. Fisher.  Larkin
Hoffman Daly & Lindgren Ltd., led by Thomas Flynn, Esq., is the
Debtor's counsel.


KARIA Y WM: Seeks October 10 Exclusive Plan Confirmation Extension
------------------------------------------------------------------
Karia Y WM Houston, Ltd. asks the U.S. Bankruptcy Court for the
Southern District of Texas to extend the current exclusivity period
under which Karia may confirm its Chapter 11 plan for an additional
60 days to October 10, 2018.

Karia filed its Combined Plan of Liquidation and Disclosure
Statement on June 12, 2018 during its exclusivity period to file
the same.  On July 30, 2018, Debtor filed its First Amended
Combined Plan of Liquidation and Disclosure Statement, along with a
motion seeking to conditionally approve the Disclosure Statement
and request to schedule a confirmation hearing prior to September
7, 2018.

Pursuant to a prior of the Court, the exclusive period in which
Karia is allowed to solicit and obtain acceptance of the Plan is
August 11, 2018.  However, Karia has yet to obtain conditional
approval of the disclosure statement, and even if obtained before
August 11, it will be unable solicit acceptance of the Plan within
the time permitted by the Court. Accordingly, Karia seeks a 60-day
extension in which it may obtain approval of and confirm the Plan.

                 About Karia Y WM Houston

Karia Y WM Houston, Ltd., managed by general partner Tony Z WM
Houston LLC, owns a 65,165 sq. ft parcel of nonresidential real
property and related improvements located at 7801 Westheimer Road,
Houston, Texas.  The company filed a Chapter 11 petition (Bankr.
S.D. Tex. Case No. 18-30521) on Feb. 5, 2018.  Melissa A. Haselden,
Esq., at Hoover Slovacek LLP, serves as counsel to the Debtor.  No
official committee of unsecured creditors has been appointed in the
Chapter 11 case.


KSA INVESTMENTS: Trustee Seeks Nod to Serve as Bankruptcy Lawyer
----------------------------------------------------------------
Marc Baer, the Chapter 11 trustee for KSA Investments, LLC, asked
the U.S. Bankruptcy Court for the District of Maryland to authorize
him to serve as attorney for the Debtor's bankruptcy estate.

The Debtor needs legal services in connection with the management
of its real properties, which include representation of the Debtor
in any lawsuits arising out of the ownership and management of its
rental properties, according court filings.

The proposed rate for the legal services is $425 per hour.

Mr. Baer disclosed in a court filing that he and his firm, Waldman,
Grossfeld, Appel & Baer P.A., are "disinterested" as defined in
section 101(14) of the Bankruptcy Code.

Mr. Baer maintains an office at:

     Marc H. Baer, Esq.
     Waldman, Grossfeld, Appel & Baer, P.A.
     455 Main Street
     Reisterstown, MD 21136
     Phone: 443-712-2529

                       About KSA Investments

KSA Investments, LLC, owner of 5 rental properties located in
Baltimore City, Maryland, filed a Chapter 11 petition (Bankr. D.
Md. Case No. 18-13303) on March 14, 2018.  In its petition signed
by its member Kamina Samie, the Debtor estimated $100,000 to
$500,000 in assets and liabilities.  The Law Offices of E.
Christopher Amos serves as counsel.


LANE-GLO BOWL: Must File Plan and Disclosures Before Nov. 15
------------------------------------------------------------
Bankruptcy Judge Michael G. Williamson order Lane-Glo Bowl, Inc. to
file a plan and disclosure statement on or before Nov. 15, 2018.

The Disclosure Statement must, at the minimum, contain adequate
information pertaining to the Debtor in the following areas:

   (a) Pre- and post-petition financial performance;

   (b) Reasons for filing Chapter 11;

   (c) Steps taken by the Debtor since filing of the petition to
facilitate its reorganization;

   (d) Projections reflecting how the Plan will be feasibly
consummated;

   (e) A liquidation analysis; and

   (f) A discussion of the Federal tax consequences as described in
section 1125(a)(1) of the Bankruptcy Code.

If the Debtor fails to file a Plan and Disclosure Statement by the
Filing Deadline, the Court will issue an Order to Show Cause why
the case should not be dismissed or converted to a Chapter 7.

Lane-Glo Bowl, Inc., filed a voluntary Chapter 11 petition (Bankr.
M.D. Fla. Case No. 18-05861) on July 16, 2018 and is represented by
Joel S. Treuhaft, Esq., at Palm Harbor Law Group, P.A.


LPL FINANCIAL: S&P Raises ICR to 'BB', Outlook Positive
-------------------------------------------------------
S&P Global Ratings said it raised its issuer credit rating on LPL
Financial Holdings Inc. to 'BB' from 'BB-'. The outlook is
positive. At the same time, S&P raised the ratings on the company's
senior secured term loan and revolving credit facility to 'BB' from
'BB-' and the rating on the company's unsecured notes to 'BB-' from
'B+'.

The upgrade reflects the company's improved financial management in
recent years, as exemplified by net debt to EBITDA leverage of 2.3x
as of June 30, 2018--significantly lower than in recent years--and
the maintenance of sizable liquidity at the holding company. As of
June 30, 2018, the firm had $360 million of cash at the holding
company level--more than two years of debt service costs--which S&P
believes reduces the holding company's reliance on dividends from
the operating subsidiaries to service its debt. The company
maintains additional financial flexibility through a $500 million
committed undrawn revolving credit facility at the holding company,
with a maximum leverage covenant of 5.0x. S&P views the maintenance
of strong liquidity as crucial to support the company's potential
liquidity needs as a clearing broker-dealer.

S&P said, "The positive outlook reflects the possibility that we
will raise the ratings if the firm continues to generate strong
results and demonstrates long-term commitment to more conservative
financial management policies, including debt to EBITDA leverage
below 3.25x (as defined by its credit agreement) and at least $250
million cash at the holding company over the next 12 months. We
expect the company to continue to repurchase shares and look for
merger and acquisition opportunities in a consolidating sector,
leaving us with some uncertainty regarding whether some of the
recent improvements will be sustained in the long run. We expect
the expansion of stock buybacks to modestly increase net leverage
from current very low levels but to remain below 3.25x, as defined
by its credit agreement.

"We could lower the ratings over the next 12 months if the company
returns to more aggressive financial management, either by
diminishing holding company liquidity beyond our expectations or
increasing leverage above 3.25x. We may also lower the ratings if
the company's earnings deteriorate or if any new material
regulatory or legislative concerns emerge.

"We could raise the rating if the company continues to generate
strong results and demonstrates long-term commitment to more
conservative financial management, including net debt to EBITDA
leverage below 3.25x as defined by its credit agreement and at
least $250 million cash at the holding company."


LUCKY DRAGON: Files Latest Plan, Intends to Sell Assets by Auction
------------------------------------------------------------------
Lucky Dragon Hotel & Casino LLC and Lucky Dragon LP are proposing
to sell their properties through an auction, which is scheduled for
Sept. 10, according to the companies' latest plan to exit Chapter
11 protection.

According to the plan filed on July 26 with the U.S. Bankruptcy
Court for the District of Nevada, the companies on July 9 executed
a letter of intent with a joint venture between DeBartolo
Development, LLC and Achieved Management, LLC, which made a $53
million offer for the properties.  

Although the companies expect to reach a definitive agreement with
DeBartolo and Achieved Management, they continue to negotiate with
other prospective buyers, which may be interested to act as the
stalking horse bidder at the auction.  

The plan proposes an Aug. 22 deadline for the selection of the
stalking horse bidder and a Sept. 3 deadline to submit bids in
advance of the auction.

In case the auction does not result in a sale that will enable the
companies to pay allowed claims of creditors in full, the
companies' remaining assets and causes of action will be
transferred to a liquidation trust.  In case the creditors are paid
in full from the auction, all remaining assets and causes of action
will re-vest in the reorganized companies, according to the latest
plan.

Copies of the second amended Chapter 11 plan and disclosure
statement are available for free at:

     http://bankrupt.com/misc/nvb18-10792-609.pdf
     http://bankrupt.com/misc/nvb18-10792-610.pdf

                       About Lucky Dragon LP
                   and Luck Dragon Hotel & Casino

Lucky Dragon, LP, owns the real estate and improvements of the
Lucky Dragon Hotel & Casino located at 300 West Sahara Avenue, Las
Vegas, Nevada, and employs 68 full-time and 30 part-time people.
Lucky Dragon Hotel & Casino, LLC operates the Resort Hotel and
Casino.

The Lucky Dragon Hotel & Casino, LLC, commenced its Chapter 11 case
by filing a voluntary petition (Bankr. D. Nev. Case No. 18-10792)
on Feb. 16, 2018.  The Lucky Dragon, LP, filed a voluntary petition
for relief under Chapter 11 of the Bankruptcy Code (Bankr. D. Nev.
Case No. 18-10850) on Feb. 21, 2018.  The cases are jointly
administered under Lucky Dragon Hotel & Casino's Case No.
18-10792.

In the petition signed by Andrew S. Fonfa, managing member of
Eastern Investments, LLC, Lucky Dragon estimated assets of $100
million to $500 million and liabilities of $10 million to $50
million.

Judge Laurel E. Davis presides over the cases.

The Debtors employed Schwartz Flansburg PLLC as their legal lead
counsel; Mushkin Cica Coppedge as conflicts counsel; Innovation
Capital, LLC as financial advisor; and Prime Clerk, LLC, as their
claims and noticing agent.

The Official Committee of Unsecured Creditors retained Levene,
Neale, Bender, Yoo & Brill LLP as general bankruptcy counsel;
Armstrong Teasdale LLP as co-counsel; and Kolesar & Leatham, as
Nevada co-counsel.


LV GAUCHO: Has Authority to Use Cash Collateral Until Aug. 31
-------------------------------------------------------------
The Hon. Ashely M. Chan of the U.S. Bankruptcy Court for the
Eastern District of Pennsylvania has authorized LV Gaucho, Inc.,
doing business as Rodizio Grill Allentown, to use cash collateral
through August 31, 2018, solely in accordance with the Cash
Collateral Budget and subject to compliance with the further terms
and provisions of the Second Interim Cash Collateral Order.

Any creditor or other interested party having any objection to the
Second Interim Order will file with the Clerk of Court and serve
upon counsel for the Debtor on or before of August 15, 2018, a
written objection and must appear to advocate the objection at a
Further Interim Hearing to be held August 22 at 11:00 a.m.

Continental Bank, as predecessor in interest to Bryn Mawr Trust
("BMT"), extended to LV Gaucho a loan in the original principal
amount of $850,000.  BMT claims a first position lien on all of the
Debtor's assets as well as a consequent interest in the Debtor's
continued use of cash collateral.

As of the Petition Date, the outstanding indebtedness owed by LV
Gaucho under the Loan was $518,604.85 (exclusive of attorneys'
fees, costs and expenses), and together with all accrued and
accruing interest at the per diem rate of $106.56, fees, expenses,
attorneys' fees and costs, and other amounts owing under the terms
of the Loan Documents.

As adequate protection for use of cash collateral, the Lenders and
Non-Traditional Lenders are each granted a replacement perfected
security interest to the extent the Lenders' or Non-Traditional
Lenders' cash collateral is used by the Debtor, to the extent and
validity and with the same priority in the Debtor's post-petition
collateral, and proceeds thereof, that the Lenders and
Non-Traditional Lenders held in the Debtor's pre-petition
collateral, subject to payments due under 28 U.S.C. Section
1930(a)(6).  To the extent any other creditor holds or asserts a
lien position in cash collateral, such creditor will receive a
replacement lien to the same extent, priority and validity as it
existed pre-petition.

To the extent the adequate protection provided in the Second
Interim Order proves insufficient to protect the Lenders' and
Non-Traditional Lenders' interests in and to the cash collateral,
the Lenders and Non-Traditional Lenders will have a super-priority
administrative expense claim, pursuant to Section 507(b) of the
Bankruptcy Code, senior to any and all claims against the Debtor
under Section 507(a) of the Bankruptcy Code, whether in this
proceeding or in any superseding proceeding, subject to payments
due under 28 U.S.C. Section 1930(a)(6).

The Debtor will permit the party and any of its agents reasonable
and free access to the Debtor's records and place of business
during normal business hours to verify the existence, condition and
location of Collateral in which the creditor holds a security
interest and to audit the Debtor's cash receipts and disbursements.
At any reasonable time, the Debtor will permit the Lenders or
Non-Traditional Lenders and any of their agents access to inspect
the Collateral.

A copy of the Second Interim Order is available at PacerMonitor.com
at https://tinyurl.com/ybpdrrr9 at no charge.

                  About Bux Due and affiliates

Bux Due, Philly Due and Mountain Due are three separate melting pot
restaurants where guests can enjoy several fondue cooking styles
and a variety of unique entrees, salads, and desserts.  LV Gaucho
is a steakhouse restaurant located in Allentown, Pennsylvania.

Mountain Due, Inc., d/b/a The Melting Pot Warrington and its
affiliates, Bux Due, Inc., LV Gaucho, Inc., and Philly Due, Inc.,
filed separate Chapter 11 bankruptcy petitions (Bankr. E.D. Pa.
Lead Case No. 18-14420) on July 2, 2018.  The cases are jointly
administered.  In the petitions signed by Charles LaRosa, their
president, each Debtor estimated assets of less than $500,000 and
liabilities of $1 million to $5 million.  Judge Richard E. Fehling
presides over the case.  The Debtors tapped Ciardi Ciardi & Astin
as their legal counsel.


MARYLAND HOME: Directed to File Plan, Disclosures Before Sept. 11
-----------------------------------------------------------------
Bankruptcy Judge David E. Rice ordered Maryland Home Inspectors,
Inc. to file a Plan and Disclosure Statement, reasonably
susceptible of confirmation, on or before Sept. 11, 2018.

If the Debtor fails to file a Plan and Disclosure Statement by the
time set forth in the order, or as extended by the court upon
timely motion, the case may be dismissed without further notice or
hearing.

               About Maryland Home Inspectors

Maryland Home Inspectors, Inc., based in Elliot City, Maryland,
filed a Chapter 11 petition (Bankr. D. Md. Case No. 17-27122) on
Dec. 22, 2017, estimating under $1 million in assets and
liabilities.  Judge David E. Rice is the case judge.  Ronald J.
Drescher, Esq. at Drescher & Associates, P.A., is the Debtor's
counsel.



MEDONE HEALTHCARE: Medicare Accreditation Passing Disclosed in Plan
-------------------------------------------------------------------
Medone Healthcare, LLC, filed a disclosure statement in support of
its plan of reorganization dated July 27, 2018.

The latest plan discloses that MedOne has passed its Medicare
accreditation survey, and under the Plan will rebuild itself into a
going concern that will be owned by Arizona Healthcare Partners,
LLC. MedOne's monthly operating reports due to the bankruptcy court
are current through the April 2018 report, and MedOne expects to
file its May 2018 report by July 6, 2018. MedOne is current on
payment of all quarterly fees to the United States Trustee, and
expects that at the confirmation hearing on the Plan, it will be
current on all Monthly Operating Reports and quarterly fees.

The only nonbankruptcy litigation to which MedOne is a party is
litigation commenced by Invacare prepetition in the Maricopa County
Superior Court, Case Number CV2017-011300. The Invacare Litigation
involves amounts Invacare claims MedOne owes it for equipment and
supplies Invacare sold to MedOne. The Invacare Litigation was
stayed upon the filing of this Chapter 11 case, and because
Invacare's claim against MedOne will be resolved through the Plan,
the Invacare Litigation will not proceed to judgment, but as to
MedOne, will be dismissed.

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

      http://bankrupt.com/misc/azb2-17-14457-204.pdf

                 About Medone Healthcare

Based in Tempe, Arizona, MedOne Healthcare, LLC --
https://www.medoneaz.com/ -- is a provider of home health care
services including: wound, infusion, ventilators, powered mobility,
enteral, urology, respiratory, sleep and durable medical equipment.
The company is accredited by the nationally recognized HQAA
(Healthcare Quality Association on Accreditation).

MedOne Healthcare filed a voluntary Chapter 11 petition (Bank. D.
Ariz. Case No. 17-14457) on Dec. 6, 2017.  In the petition signed
by Stephan Kindt, president, the Debtor estimated both assets and
liabilities at $1 million to $10 million.  The Hon. Paul Sala is
the case judge.  Jennings, Strouss & Salmon, PLC is the Debtor's
bankruptcy counsel.

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


MELBOURNE BEACH: Aug 8 Hearing on Continued Use of Cash Collateral
------------------------------------------------------------------
The Hon. Karen S. Jennemann of the U.S. Bankruptcy Court for the
Middle District of Florida has entered a third interim order
authorizing Melbourne Beach, LLC to use cash collateral through
August 8, 2018.

The Court will hold a further preliminary hearing on the Cash
Collateral Motion and a case status conference on August 8, 2018 at
2:00 p.m.

The Debtor, solely at the discretion of Daniel Stermer, as CRO of
the Debtor, is authorized to use cash collateral to pay current and
necessary expenses that are less than $5,000 on an aggregated
annual basis per payee, and may pay larger expenses that are
necessary for the operation of the Debtor and preservation of its
assets, if approved by the CRO, after providing notice and
obtaining input from each of: (a) U.S Bank, National Association,
as Trustee for the registered holders of Bear Stearns Commercial
Securities Inc., Commercial Mortgage Pass Through Certificates,
Series 2003 PWR2; (b) Brian West; (c) Pirogee Investments, LLC; and
(d) Yellow Funding Corp.

U.S. Bank will have a perfected post-petition lien against cash
collateral to the same extent and with the same validity and
priority as the prepetition lien, without the need to file or
execute any document as may otherwise be required under applicable
non-bankruptcy law.

The Debtor is required to provide U.S. Bank, Pirogee Investments,
LLC and Yellow Funding Corp. with copies of estimates prior to
making expenditures for the "New Tenant A/C Units," "Immediate Roof
Repairs" and "Lighting" expenses set forth in the budget presented
by Brian West.

The Debtor will grant U.S. Bank, Pirogee Investments, LLC, and
Yellow Funding Corp. access to its business records and premises
for inspection, including, without limitation, a current rent roll
and financial documents, to permit U.S. Bank, Pirogee Investments,
LLC, and/or Yellow Funding Corp. to perform an appraisal of the
premises, which will be coordinated with Debtor's counsel.

The Debtor is also required to maintain insurance coverage for its
property in accordance with the obligations under the loan and
security documents with U.S. Bank.

A full-text copy of the Third Interim Cash Collateral Order is
available at PacerMonitor.com at https://tinyurl.com/y7y6sobu at no
charge.

                     About Melbourne Beach

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

Melbourne Beach filed a Chapter 11 petition (Bankr. M.D. Fla. Case
No. 17-07975) on Dec. 26, 2017.  In the petition signed by Brian
West, its managing member, the Debtor disclosed $15.35 million in
assets and $2.82 million in liabilities.

James W. Elliott, Esq., at McIntyre Thanasides Bringgold Elliott
Grimaldi Guito & Mathews, P.A., serves as bankruptcy counsel to the
Debtor.  Marcus & Millichap is the Debtor's real estate broker.

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


METROPOLITAN NYC: Unsecured to be Paid in Full in Latest Plan
-------------------------------------------------------------
Unsecured creditors of Metropolitan NYC Holdings, Corp. will be
paid in full under the company's latest plan to exit Chapter 11
protection.

According to the plan filed on July 26 with the U.S. Bankruptcy
Court for the Eastern District of New York, creditors holding
allowed Class 3 general unsecured claims will be paid 100% of their
claims, without interest, on the effective date of the plan.
Class 3 is impaired.

Metropolitan NYC will pay creditors from the regular revenue
generated from the rental of its property located at 23 East 81
Street, New York; and through refinancing of the mortgages on the
property.

Copies of the first amended Chapter 11 plan and disclosure
statement are available for free at:

     http://bankrupt.com/misc/nyeb17-40263-78.pdf
     http://bankrupt.com/misc/nyeb17-40263-79.pdf

                 About Metropolitan NYC Holdings

Metropolitan NYC Holdings, Corp. sought protection under Chapter 11
of the Bankruptcy Code (Bankr. E.D.N.Y. Case No. 17-40263) on
January 23, 2017.  

In its petition signed by Gene Burshtein, owner, the Debtor
estimated assets of less than $50,000 and liabilities of less than
$500,000.

Judge Elizabeth S. Stong presides over the case.  The Debtor hired
the Law Office of Gregory Messer as its legal counsel.

No trustee, examiner or official committee of unsecured creditors
has been appointed in the case.


MISSING LYNX: May Continue Using Cash Collateral Through Nov. 15
----------------------------------------------------------------
The Hon. Eduardo V. Rodriguez of the U.S. Bankruptcy Court for the
Southern District of Texas has permitted The Missing Lynx Express,
Inc. to continue using cash collateral to pay all ordinary and
necessary expenses set forth in the budget previously filed with
the Court through November 15, 2018.

Missing Lynx and First Home Bank have filed with the Court a
Stipulation for an Extension of Long Term Use of Cash Collateral.

The Debtor acknowledges that it has executed and delivered to FHB a
promissory note with an outstanding principal balance of $269,659
owed as of March 19, 2018.  The Note is secured by a commercial
security, granting to FHB a security interest in all inventory,
equipment, accounts, rights to payment, and tangibles, general
intangibles, of the Debtor.  As additional partial consideration
for the Note, Glendy Caolina Acevedo-Martinez executed and
delivered to FHB an unlimited guarantee obligating herself to pay
for any and all unpaid principal, interest, fees, costs, and
disbursements associated with the Note and any other indebtedness
then existing, or thereafter existing between FHB and the Debtor.

Among others, the Parties stipulate that:

     (a) FHB consents to the Debtor's use of cash collateral
         from June 16, 2018 through November 15, 2018, and as
         may be otherwise extended and approved by the
         Bankruptcy Court.

     (b) The Debtor will use cash to pay ordinary and
         necessary business expenses and administrative
         expenses for the items and in such use that will not
         vary materially from that provided for in the
         projections and budget attached to the initial
         stipulation for use of cash collateral.

     (c) The Debtor will continue to grant FHB a replacement
         lien, to the extent of the Debtor's use of cash
         collateral and adequate protection set forth, and
         all pre-petition collateral, all cash on hand as
         accumulated by the Debtor prior to the Petition
         Date, any and all property as of the Petition Date,
         postpetition inventory, accounts, rights to payment,
         equipment, profits, proceeds, products, tangibles,
         general intangibles, personal property items.

     (d) The Debtor will carry insurance on its assets, land,
         and buildings and will provide proof of insurance
         reasonably acceptable to FHB, including declaration
         pages for general liability and coverage.

     (e) The Debtor will provide FHB with such reports and
         documents as it may reasonably request.  Without
         limiting the generality of the foregoing, the Debtor
         will, at a minimum, provide all reports and financial
         information provided by the Debtor to the Office of
         the U.S. Trustee or filed with the Bankruptcy Court,
         including an updated accounts receivable aging report,
         and monthly operating reports to be maintained under
         either a QuickBooks program, or Peachtree program, or
         other software program acceptable to FHB, which will
         include no less than a monthly balance sheet, profit
         and loss statement, cash flow report, and general
         ledger.  The Debtor will also provide FHB with its
         monthly bank account statements associated with any
         debtor-in-possession or operating account(s) maintained
         by the Debtor after the bankruptcy filing date.

     (f) The Debtor will afford FHB the right to inspect the
         Debtor's books and records and the right to inspect
         and appraise any part of its collateral at any time
         during normal operating hours and upon reasonable
         notice to the Debtor and its attorneys.

     (g) The Debtor will make adequate protection payments to
         FHB by remitting monthly payments in the amount of
         $3,583 on the 5th day of each subsequent month
         through the term of the extended cash collateral/
         adequate protection stipulation, or any extensions.

     (h) The Debtor covenants and agrees that from the Petition
         Date, through the end of the term of the Agreement, it
         will maintain a $300,000 minimum aggregate book value
         of:

           i. Accounts receivable, whether incurred on a
              prepetition or postpetition basis, including
              prepaid deposits;

          ii. Cash;
          
         iii. Retainages; and

          iv. Equipment, inventory, furniture, fixtures, spas,
              pools, floor models, and all other tangible
              personal property items located at the Debtor's
              principal place of operations or any other
              location where the Debtor may ordinarily store
              the property;

A copy of the Stipulation is available at PacerMonitor.com at
https://tinyurl.com/y73g6bma at no charge.

                  About The Missing Lynx Express

The Missing Lynx Express, Inc., is a white glove delivery and
install company based in Spring, Texas, which provides service and
installation for all major appliances.  The Missing Lynx Express
filed a Chapter 11 petition (Bankr. S.D. Tex. Case No. 18-31255) on
March 13, 2018, estimating under $1 million in assets and
liabilities.  The petition was signed by Glendy Acevedo Martinez,
its president.  J. Thomas Black, Esq., at J. Thomas Black, P.C., is
the Debtor's counsel.  The Debtor tapped Devesh Pathak as
accountant.


MOULTON PROPERTIES: Unsecureds to be Paid $2K in Latest Plan
------------------------------------------------------------
General unsecured creditors of Moulton Properties Holdings, LLC,
will receive payment in the amount of $2,000 under the company's
latest Chapter 11 plan.

According to the latest plan, creditors holding allowed Class 11
general unsecured claims in the total amount of $13,042.68 will be
paid from a carveout from the sales of Moulton's properties.  

The plan proposes an auction sale of the company's real properties,
which include (i) 1.4377 acres of developed property located at
1300 N. Palafox Street, Pensacola, Florida; (ii) 2.13 acres of
undeveloped real property located at the intersection of Iaca
Avenue and Gulf Beach Highway in Escambia County, Florida; and
(iii) 0.7250 acres of developed real property located at 5400
Lillian Highway, Pensacola, Florida.

Moulton will employ the services of SVN Moecker Realty Auctions as
the auctioneer.  Upon confirmation of the plan, the firm will be
given 45 to 60 days to market and conduct the sales through a live
auction, according to the company's second amended plan filed on
July 26 with the U.S. Bankruptcy Court for the Northern District of
Florida.

A copy of the second amended plan is available for free at:

     http://bankrupt.com/misc/flnb15-31131-219.pdf

               About Moulton Properties Holdings

Moulton Properties Holdings, LLC, is a Florida-based limited
liability company organized in 2014 that manages and develops real
property.  The Debtor is 100% owned by Moulton Properties Inc.,
which is owned by 40% by James Moulton, 40% by Robert Moulton, and
20% by Strategica Capital Associates, Inc.  James Moulton passed
away in August 2016.  Mr. Moulton's surviving daughter Mary Moulton
is the authorized corporate representative of Moulton Properties
Inc.

Moulton Properties filed a Chapter 11 petition (Bankr. N.D. Fla.
Case No. 15-31131) on Nov. 16, 2015.  Mary E. Moulton, manager,
signed the petition.  The Debtor estimated assets and liabilities
at $1 million to $10 million at the time of the filing.

Steven L. Beiley, Esq., and Samuel J. Capuano, Esq., at Aaronson
Schantz Beiley P.A., serve as the Debtor's bankruptcy counsel.


MS DIAGNOSTIC: E. Miller Accepts Appointment as Ch. 11 Trustee
--------------------------------------------------------------
Elissa D. Miller, proposed Chapter 11 Trustee of MS Diagnostic
Laboratory LLC, has accepted the appointment.    

                About MS Diagnostic Laboratory

MS Diagnostic Laboratory LLC sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. C.D. Cal. Case No. 18-15114) on May 2,
2018.  In the petition signed by Montano Geronimo, Jr., the Debtor
estimated assets of less than $50,000 and liabilities of less than
$1 million.




MUNN WORKS: Taps Kurzman, Meyer Suozzi as Special Counsel
---------------------------------------------------------
Munn Works, LLC, seeks approval from the U.S. Bankruptcy Court for
the Southern District of New York to hire Kurzman Eisenberg Corbin
& Lever, LLP and Meyer Suozzi English & Klein, P.C. as special
litigation counsel.

The firms will provide legal services in connection with the
company's appeal of a court order denying its motion to set aside a
special verdict issued by a jury against the company in a lawsuit
filed by APF Management Company, LLC.   

Kurzman will charge these hourly rates:

     Fred Weinstein                  $500
     Other Partners              $450 - $600
     Associate/Of Counsel        $300 - $375

Meyer Suozzi will charge these hourly rates:

     Randall Eng                          $550
     Other Partners/Of Counsel        $250 - $575
     Associates                       $225 - $400
     Paralegals                       $100 - $140

The firms neither represent nor hold any interest adverse to the
Debtor and its estate, according to court filings.

Kurzman can be reached through:

     Fred Weinstein, Esq.
     Kurzman Eisenberg Corbin & Lever, LLP
     One North Broadway, 12th Floor
     White Plains, NY 10601
     Phone: (914) 993-6057 / (914) 285-9800
     Fax: (914) 285-9855

Meyer Suozzi can be reached through:

     Randall Eng
     Meyer Suozzi English & Klein, P.C.
     990 Stewart Avenue
     Garden City, NY 11530
     Direct:  (516) 741-6565  
     Fax: (516) 741-6706
     E-mail: reng@msek.com

                    About Munn Works LLC

Based in Mount Vernon, New York, Munn Works, LLC --
https://www.munnworks.com/ -- manufactures fine mirrors and framed
artwork specifically for the hospitality industry.  In addition to
its domestic partners, Munn Works maintains overseas production
capability with on-site MunnWorks employees.

Munn Works filed a Chapter 11 petition (Bankr. S.D.N.Y. Case No.
18-22972) on June 25, 2018.  In the petition signed by Max Munn,
manager, the Debtor estimated assets and liabilities at $1 million
to $10 million.  The case is assigned to Judge Robert D. Drain.
Jonathan S. Pasternak, Esq., at Delbello Donnellan Weingarten Wise
& Wiederkehr, LLP, serves as counsel to the Debtor.


NATIONS FIRST: Voting Creditors Get 100% of Allowed Claims by 2024
------------------------------------------------------------------
Nations First Capital, LLC, doing-business-as Go Capital, filed
with the U.S. Bankruptcy Court for the Eastern District of
California, Sacramento Division, a disclosure statement explaining
its Chapter 11 plan.

The Plan is designed, in large part, to effectuate a restructuring
of 79 subordinated, unsecured promissory notes held by 53 separate
lenders of the Debtor (Subordinated Debt Holders or SDH), realize
on the value of the Debtor'S business and assets, provide for the
development and growth of a repayment stream from a non-debtor
entity, and to distribute the proceeds generated from the Debtor
and the non-debtor third party revenue stream consistent with the
requirements of the Bankruptcy Code and any orders of the
Bankruptcy Court previously entered in the case.

Generally, the issues in this case are:

   (i) to preserve the Debtor'S ability to capture the value in a
portfolio of semi-truck and trailer leases originated by the
Debtor, and in which the Debtor has a residual interest after
satisfaction of the current lien, against the Lease Portfolio; and


  (ii) to allow a period of time for the development and growth of
an alternative revenue stream from a non-debtor entity, TopMark
Funding LLC, which revenue stream will be used to help repay
creditors.

The TopMark revenue stream will help pay Creditors in two ways:

   (i) first, that revenue stream will provide a means for the
Debtor's parent, Rapid Investments LLC, to repay the Rapid
Obligation to the Debtor, which repayment will inure to the benefit
of all creditors of the Debtor, and which in the absence of the
revenue stream Rapid would be unable to pay; and

  (ii) once the Rapid Obligation is satisfied, the TopMark revenue
stream will provide additional payments to the Creditors who vote
in favor of the Plan.

With respect to the Debtor's business and assets, the Plan
contemplates distributing the proceeds realized from the Debtor's
business, including the payments it receives on the Rapid
Obligation, and from the Lease Portfolio over a six year period to
repay Allowed Claims against the Debtor on a pro rata basis
consistent with the requirements of the Bankruptcy Code.  The
Debtor does not believe that the proceeds solely from the Debtor's
business and assets will be sufficient to pay all Allowed Claims
against the Debtor in full.  

However, for those Creditors voting in favor of the Plan, the Plan
contemplates the repayment of 100% of Allowed Claims against the
Debtor of those Creditors by December 31, 2024.  The full repayment
of those Creditors would be made possible through the revenue
stream generated by TopMark and distributed to Rapid.

Once the Rapid Obligation has been satisfied (and the proceeds from
the satisfaction of such obligation paid out to all creditors),
Rapid will then distribute, in accordance with the terms of the
Plan, such TopMark Distributions to Creditors who voted in favor of
the Plan until such Creditors are paid in full.  It is important to
note that Rapid has no independent ability to pay the Rapid
Obligation or to make the Rapid Payments in the absence of the
TopMark Distributions.

Furthermore, it is important to note that the generation of the
TopMark Distributions is wholly dependent upon current
ownership’s success in executing the TopMark Business Plan.  To
that end, the Plan provides for a Post Confirmation Advisory Board
to monitor the management of TopMark and the resulting TopMark
Distributions and Rapid Payments.

The equity membership interests in the Debtor are retained by the
current owner, Rapid, but those Subordinated Debt Holders voting in
favor of the Plan will be afforded an opportunity, but not the
obligation, to participate in such equity ownership through a
Conversion Right on a discounted basis. Further, those Subordinated
Debt Holders voting in favor of the Plan will receive the right to
an additional distribution, in excess of their Allowed SD Claim
amount, to the extent any Liquidity Event produces any net proceeds
for Rapid on a sale or disposition of the Debtor, TopMark or
Rapid.

All of the sources of recovery for Creditors, and in particular the
Rapid Payments, are wholly dependent upon the complete and
undivided focus of the current ownership to oversee the Reorganized
Debtor’s management of the Lease Portfolio and to execute to the
TopMark Business Plan.  Further, the source of the vast majority of
repayment of creditors is critically dependent upon the successful
execution of the TopMark Business Plan to fund the TopMark
Distributions and thus the Rapid Payments over the next six to
seven years.  The current ownership must be sufficiently
incentivized to undertake a six to seven year commitment to work
for the benefit of the creditors in order to achieve that success.


The current status of the Debtor is relatively simple -- it is
operating as a single purpose servicing and portfolio management
entity to preserve the maximum residual value in the Lease
Portfolio.  The Debtor has terminated all employees that are not
critical to that servicing and portfolio management function.

The Debtor will continue to operate in this fashion throughout the
Bankruptcy Case and during the Post-Confirmation period until the
Lease Portfolio has been completely run off.  The Debtor believes
that its current operations are structured to maximize the
opportunity for the recovery of Debtor Sourced Funds from the Lease
Portfolio in the most cost efficient manner possible.

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

         http://bankrupt.com/misc/caeb-18-20668__0175.0.pdf

              About Nations First Capital

Nations First Capital, LLC, d/b/a Go Capital, headquartered in
Roseville, California, specializes exclusively on providing capital
on semi-trucks and trailers.  The Company provides unique solutions
customized to answer the specific needs of the trucking industry.
Its services most of the credit spectrum with an expertise in
challenged credit and owner operator business.

Nations First Capital filed a Chapter 11 petition (Bankr. E.D. Cal.
Case No. 18-20668) on Feb. 7, 2018.  In the petition signed by
James Daniel Summers, managing director, the Debtor estimated $1
million to $10 million in assets and $10 million to $50 million in
liabilities.  Judge Christopher M. Klein presides over the case.
Steven H. Felderstein, Esq., at Felderstein Fitzgerald Willoughby &
Pascuzzi LLP, is the Debtor's bankruptcy counsel.


NCCD CLAREMONT: Moody's Cuts 2017A University Housing Bonds to B1
-----------------------------------------------------------------
Moody's Investors Service has downgraded to B1 from Ba2 NCCD -
Claremont Properties, LLC's (CA) University Housing Revenue Bonds,
Series 2017A and has downgraded to B3 from Ba2 Taxable University
Housing Revenue Bonds, Series 2017B issued by the California Public
Finance Authority. $52,640,000 of Series 2017A bonds and $620,000
of Series 2017B bonds affected. The outlook has been revised to
negative from stable.

RATINGS RATIONALE

The downgrades are based on significant construction delays, which
are contributing to pre-leasing below 50% and weak gross revenue
forecasts. Though capitalized interest will cover the 1/1/2019 bond
interest-only payment, the delayed opening impedes the project's
ability to fill beds and increase revenue. The project's weak
revenues heightens the likelihood that, absent an increase in
occupancy in the spring 2019 and/or a significant reduction in
expenses, the trustee will draw on the debt service reserve fund
(DSRF) for the 7/1/2019 interest-only payment on the Series 2017A
bonds. The Series 2017B bonds do not have a dedicated reserve fund
and the trustee cannot apply funds from the DSRF to cover any
payments due on the 2017B bonds. This increases the probability of
default and loss on those bonds and drives the two-notch rating
difference.

The rating incorporates that there is no express or implied
guaranty from the universities. Though The Claremont Colleges, Inc.
(Aa3 stable), Keck Graduate Institute (KGI), and Claremont Graduate
University (CGU, Baa3 negative) have entered into Cooperation
Agreements with the project, the institutions do not provide any
assurances that it will take any actions to avoid a default of the
project's bonds.

The ratings consider the potential for a turnaround for the fall
2019-20 academic year if the project increases occupancy while
maintaining solid rent levels. The key strengths include a strong
sub-market with low vacancy rates and strong historical rent
growth, as well as a prime location on the KGI campus in close
proximity to CGU. The management team has reported that it does not
expect to lower rental rates at this time. Challenges include
potential for further construction delays, unproven demand from a
small pool of students at KGI and declining enrollment trends at
CGU.

At this time, Moody's is not aware of any material lawsuits or
litigation that could impact the rating.

RATING OUTLOOK

The negative outlook is based on its expectation that some
prospective tenants will cancel signed contracts and the limited
impact that the management team's strategies, if successful, could
have on financial performance for the 2018-19 academic year.
Further, fall 2019 pre-leasing is dependent on renewal rates, the
timing of financial aid packages to prospective students, and
enrollment trends.

FACTORS THAT COULD LEAD TO AN UPGRADE

  - Results of 2019-20 academic year financial and operating
performance that demonstrate improved market position and ample net
revenue to meet all obligations

FACTORS THAT COULD LEAD TO A DOWNGRADE

  - Deterioration in gross rental revenue due to non-payment or
termination of signed lease agreements that could lead to
insufficient revenue to pay debt service

  - Projections of continued weak revenue for academic year 2019-20
based on pre-leasing and rent levels

LEGAL SECURITY

The bonds are special limited obligations payable solely from the
revenues of the project and other funds held with the Trustee and
do not constitute obligations for the Issuer or KGI. The
obligations are secured by payments made under the Loan Agreement,
a leasehold deed of trust, and amounts held by the Trustee under
the Indenture.

PROFILE

The Obligor and Owner, NCCD - Claremont Properties LLC, is a single
member limited liability company organized and existing under the
laws of the State of California for the purpose of developing and
financing certain facilities for the benefit of the Claremont
Colleges. The sole member of the Obligor is National Campus
Community Development Corporation, a 501(c)(3) Texas non-profit
corporation.


NEXION HEALTH: Full Payment for Unsecureds in 10 Quarterly Payments
-------------------------------------------------------------------
Nexion Health at Lancaster, Inc., Nexion Health at Garland, Inc.,
Nexion Health at McKinney, Inc. and Nexion Health at Bogata, Inc.,
filed with the U.S. Bankruptcy Court for the Northern District of
Texas a second amended disclosure statement in support of its
second amended joint plan of reorganization dated July 27, 2018.

Under the new plan, general unsecured creditors of the Debtors will
be paid in full without interest in 10 equal quarterly payments the
first day of the month following the later of the Effective Date
and the Date such Claim becomes allowed pursuant to a Final Order
of the Court.

The previous version of the plan provided that general unsecured
creditors will be paid in full in 30 equal monthly installments.

All Cash required for the payments to be made will be obtained from
the Available Cash on hand of the applicable Reorganized Debtor.

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

      http://bankrupt.com/misc/txnb17-34025-11-267.pdf

                      About Nexion Health

Nexion Health operates skilled nursing & rehabilitation facilities
in Colorado, Louisiana, and Texas dedicated to providing quality
and compassionate nursing care.  It also offers comprehensive
rehabilitation services.

Nexion Health at Lancaster, Inc. and its debtor-affiliates filed
separate Chapter 11 bankruptcy petitions: Nexion Health at
Lancaster, Inc. (Bankr. N.D. Tex. Case No. 17-34025); Nexion Health
at Garland, Inc. (Bankr. N.D. Tex. Case No. 17-34028); Nexion
Health at McKinney, Inc. (Bankr. N.D. Tex. Case No. 17-34031); and
Nexion Health at Bogata, Inc. (Bankr. N.D. Tex. Case No. 17-34034)
on October 30, 2017. The petition was signed by Francis P. Kirley,
president and chief executive officer.

The Hon. Harlin DeWayne Hale presides over the case. Joseph M.
Coleman, Esq. at Kane Russell Coleman Logan PC represents the
Debtor as counsel.

At the time of filing, the Debtors estimate $500,000 to $1 million
in assets and $1 million to $10 million in liabilities.


PNEUMA INTERNATIONAL: Unsecureds' Recovery Cut to $76K
------------------------------------------------------
Pneuma International, Inc., filed with the U.S. Bankruptcy Court
for the Northern District of California a disclosure statement
dated June 15, 2018, explaining its small business plan of
reorganization.  The hearing at which the Court will determine
whether to approve or not the Disclosure Statement will be held on
August 21, 2018, at 1:30 p.m.  

General unsecured creditors are classified in Class 2 under the
Plan, and will receive a distribution of 5% of their allowed
claims, to be distributed as a pro rata distribution of $76,441.34.
The previous Plan proposed a distribution of 5% of their allowed
claims, to be distributed as a pro rata distribution of
$1,528,826.76.

The Debtor estimates that up to $483,347.67 may be realized from
the recovery of fraudulent, preferential or other avoidable
transfers.  

A copy of the filing is available from PacerMonitor.com at
https://tinyurl.com/y7x8nurc at no charge.

                About Pneuma International

Pneuma International, Inc., doing business as EGPAK, is a
manufacturer of coated and laminated packaging paper based in
Hayward, California.  EGPAK filed a Chapter 11 petition (Bankr.
N.D. Cal. Case No. 17-42149) on Aug. 25, 2017.  In the petition
signed by Mikahel Chang, principal, the Debtor estimated $100,000
to $500,000 in assets and $1 million to $10 million in liabilities.
Judge Roger L. Efremsky is the case judge.  Nancy Weng, Esq. at
Tsao-Wu & Yee, LLP, is the Debtor's counsel.


POST HOLDINGS: S&P Ups Issuer Credit Rating to B+, Outlook Stable
-----------------------------------------------------------------
S&P Global Ratings raised its issuer credit rating on St.
Louis-based Post Holdings Inc. (Post) to 'B+' from 'B'. The outlook
is stable.

S&P said, "At the same time, we raised our issue-level ratings on
the senior secured $800 million revolving credit facility due in
2022 and $2.2 billion senior secured term loan due 2024 to 'BB'
from 'BB-'. The recovery rating is '1', indicating our expectation
for very high (90%-100%; rounded estimate: 95%) recovery in the
event of a payment default. We also raised our senior unsecured
issue-level ratings to 'B+' from 'B'. The recovery ratings are '4',
indicating our expectation of average (30%-50%; rounded estimate:
45%) recovery in the event of a payment default.

"Our recovery ratings include the anticipated paydown of the term
loan with proceeds from the transaction, which is expected to close
by the end of 2018. All ratings are subject to review upon receipt
and review of final documentation.

"We estimate reported net debt of about $6.3 billion at transaction
close.

"The upgrade reflects Post's increased scale of almost $6 billion
in annual sales pro forma for recent acquisitions and the sale of
its private brands segment, margins near 20%, and expected annual
free operating cash flow (FOCF) over $450 million through 2019,
which is more comparable to our higher-rated consumer products
companies. It also reflects positive growth trends that we expect
will continue for the company's foodservice business led by Michael
Foods's and its most important brands, which include Bob Evans,
Premier, and Weetabix. We believe these factors somewhat mitigate
Post's aggressive financial policy whereby assets are bought and
sold periodically as the company carries out its holding company
strategy. In our view, Post has a good track record of growing firm
value, notwithstanding its aggressive debt usage.

"The stable outlook reflects our expectation for the company to
continue to generate at least $450 million of annual FOCF. We
expect leverage to remain over 5x for the next 12 months as the
company's debt balance is still elevated from the Weetabix and Bob
Evans  acquisitions. We expect leverage to remain in the 5x-6x
range as the company executes its holding company strategy by
continuously buying and selling assets.

"We could lower the rating if leverage is expected to be sustained
well above 6.5x or EBITDA interest coverage falls below 3x. We
believe this could occur if the company increases reported debt
above $7.5 billion. Additionally, we could lower the rating if the
company is unable to offset anticipated freight costs and food
inflation (primarily in the consumer brands segment) and EBITDA
margins contract by about 250 basis points, increasing leverage and
lowering interest coverage.

"We could raise the rating if the company adopts less aggressive
financial policies whereby we expect leverage to be managed below
5x. This could occur if the company becomes less acquisitive or
applies a greater portion of cash flows towards debt reduction over
acquisitions and share repurchases. Additionally, we could raise
the rating if the company further increases its scale or its market
share in key categories such as refrigerated meals, cereal, or
nutritional products, or further diversifies its product
offerings."


PR GOLD BOND: Unsecured Priority Claims to be Paid in Full at 4%
----------------------------------------------------------------
PR Gold Bond Administration Services Inc. filed an amended
disclosure statement in connection with its plan of
reorganization.

Class 3 unsecured priority claims will be paid in full with an
interest of4% rate, to the extent that such claims are allowed and
ordered paid by the Court, by debtor over a period ending no later
than five years after the date of the order of relief.

Debtor's estate, consisting of the real estate property, personal
properties, a checking account, office equipment and inventory,
and, being able to continue operations and generating income, will
allow for the payment of the secured and priority creditors
allowed, with a dividend available to unsecured creditors (Class
4).

The Troubled Company Reporter previously reported that general
unsecured creditors have been claimed in the amount of
$1,033,314.70.  The Debtor's Schedule F listed the amount of
$123,000 as unsecured debts.  The Debtor proposes to pay general
unsecured creditors 5% of the unsecured portion, on monthly
installments, within a period not to exceed 60 months.

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

      http://bankrupt.com/misc/prb17-06052-11-67.pdf

         About PR Gold Bond Administration Services

Based in Bayamon, Puerto Rico, PR Gold Bond Administration Services
Inc. filed a Chapter 11 petition (Bankr. D.P.R. Case No. 17-06052)
on August 28, 2017.  Luis D. Flores Gonzalez, Esq.  at Luis D.
Flores Gonzalez Law Office represents the Debtor as legal counsel.
At the time of filing, the Debtor estimated less than $50,000 in
assets and $100,001 to $500,000 in liabilities.


PRO TANK PRODUCTS: August 30 Final Cash Collateral Hearing
----------------------------------------------------------
The Hon. Benjamin P. Hursh of the U.S. Bankruptcy Court for the
District of Montana, at the behest of Pro Tank Products, Inc., has
continued the final hearing on the Debtor's Motion for Use of Cash
Collateral to August 30, 2018, at 9:00 a.m.

A copy of the Order is available at PacerMonitor.com at
https://tinyurl.com/ybgbksky at no charge.

                     About Pro Tank Products

Pro Tank Products is a privately held company based in Plentywood,
Montana, that manufactures tanks and tank components.

Pro Tank is affiliated with Marsh Land & Livestock, Inc. and Marsh
Resources, LLC, both of which sought bankruptcy protection on Oct.
17 and Oct. 13, 2016, respectively (Bankr. D. Mont. Case Nos.
16-60999 and 16-61010).

Pro Tank filed a Chapter 11 petition (Bankr. D. Mont. Case No.
17-61181) on Dec. 12, 2017.  In the petition signed by Todd J.
Marsh, its president, the Debtor estimated $1 million to $10
million in both assets and liabilities.  The Hon. Benjamin P. Hursh
presides over the case.  Gary S. Deschenes, Esq., at Deschenes &
Associates Law Offices, serves as bankruptcy counsel.


PSS INDUSTRIAL: Moody's Hikes CFR to B3, Outlook Stable
-------------------------------------------------------
Moody's Investors Service upgraded PSS Industrial Group Corp.'s
Corporate Family Rating to B3 from Caa1 and its Probability of
Default Rating to B3-PD from Caa1-PD. Moody's also upgraded the
ratings for the company's senior secured first lien credit
facilities to B2 from B3 and the rating of the company's senior
secured second lien credit facility to Caa2 from Caa3.
Concurrently, Moody's assigned a B2 rating to the company's
extended senior secured first lien revolver. The rating outlook is
stable.

The upgrade reflects Moody's expectation for PSS' leverage to
continue improving below 6x over the next 12-18 months as the
company grows its revenue and EBITDA. In May 2018, the company took
steps to improve liquidity by amending its first lien credit
facilities. As part of the amendment, the financial covenant was
loosened thereby removing a constraint on the company's ability to
use the facility. Additionally, the company extended the expiration
of its revolver to January 2020 from January 2019 (of the $40
million, $1.5 million continues to expire in 2019).

Upgrades:

Issuer: PSS Industrial Group Corp.

Probability of Default Rating, Upgraded to B3-PD from Caa1-PD

Corporate Family Rating, Upgraded to B3 from Caa1

Senior Secured First Lien Bank Credit Facility, Upgraded to B2
(LGD3) from B3 (LGD3)

Senior Secured Second Lien Bank Credit Facility, Upgraded to Caa2
(LGD5) from Caa3 (LGD6)

Assignments:

Issuer: PSS Industrial Group Corp.

Senior Secured First Lien Bank Credit Facility, Assigned B2 (LGD3)


Outlook Actions:

Issuer: PSS Industrial Group Corp.

Outlook, Remains Stable

RATINGS RATIONALE

PSS's B3 CFR broadly reflects small scale, high leverage, and
limited free cash flow in a highly cyclical industry. Debt/EBITDA
measures in the high 5x area though this reflects meaningful
improvement over the last several years. The company has a small
revenue base measuring about $325 million and operates in a highly
cyclical industry that exposes it to large swings in customer
spending. Providing some stability are sales derived from
maintenance, repair, and overhaul activities and midstream pipeline
projects in progress. The company's sales across upstream,
midstream, and downstream energy activities provides diversifying
benefits. PSS' national footprint and large product offering enable
it to serve a variety of customer needs in a number of regions,
though it also requires a significant amount of inventory. As a
result of sizable reinvestment needs to support growth, free cash
flow could continue to be constrained over the next twelve months.


Moody's anticipates that PSS will maintain adequate liquidity
through 2019. However, capital needs to support growth could
pressure liquidity. At June 2018, the company had $9 million drawn
under its $40 million revolving credit facility and a minimal cash
balance of $1 million. However, at July 2018, the cash balance
increased to over $10 million following the second quarter debt
service payments. Following the amendment to the credit agreement
in May 2018 which loosened the financial covenant, the company has
a springing maximum first lien leverage ratio of 6.15x when more
than $15 million of the revolver is used. The majority of the
company's debt will become current in January 2019 while the second
lien term loan will become current in July 2019.

PSS' $40 million first lien revolver and $222 million first lien
term loan are each rated B2, one notch above the CFR, reflecting
their priority liens relative to PSS' $63 million second lien term
loan which is rated Caa2, two notches below the CFR. During June
2018, a holding company of PSS canceled $6 million of the second
lien term loan that it held (the original principal amount was $69
million).

The stable outlook reflects Moody's expectation for PSS to continue
growing its EBITDA base resulting in debt/EBITDA decreasing to the
mid-5x area over the next 12-18 months.

Factors that could lead to an upgrade include debt/EBITDA sustained
below 4x and Moody's expectation for financial policies that
support this level of leverage; free cash flow (FCF)-to-debt
sustained over 5%; increased scale; and a demand environment for
the company's products that remains supportive of continued revenue
and EBITDA growth.

Factors that could lead to a downgrade include debt/EBITDA above
6x; more aggressive financial policies; an inability to refinance
its debt; revenue or EBITDA contraction; or a deterioration in
liquidity.

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

PSS, headquartered in Houston, Texas, is a distributor of products
to the upstream, midstream, and downstream oil & gas sectors. The
company is majority-owned by West Street Energy Partners, an
affiliate of Goldman Sachs Merchant Banking Division.


RANDAL D. HAWORTH: PCO Taps Terzian Law Group as Counsel
--------------------------------------------------------
The patient care ombudsman appointed in Randal D. Haworth M.D.
Inc.'s Chapter 11 case seeks approval from the U.S. Bankruptcy
Court for the Central District of California to hire legal
counsel.

Elliot Hirsch proposes to employ Terzian Law Group, A Professional
Corporation, to advise him regarding the rights of patients in
bankruptcy context, and provide other legal services related to the
Debtor's Chapter 11 case.

Tamar Terzian, Esq., president of Terzian Law Group and the
attorney who will be providing the services, charges an hourly fee
of $450.  

Ms. Terzian disclosed in a court filing that she is a
"disinterested person" as defined in Section 101(14) of the
Bankruptcy Code.

The firm can be reached through:

     Tamar Terzian, Esq.
     Terzian Law Group, A Professional Corporation
     315 W. Arden Avenue Suite 28
     Glendale, CA 91203
     Phone: 818-242-1100
     Fax: 818-242-1012
     Email: terzbklaw@gmail.com

                    About Randal D. Haworth

Randal D. Haworth M.D. Inc. filed a Chapter 11 bankruptcy petition
(Bankr. C.D. Cal. Case No. 18-16306) on May 31, 2018, estimating
less than $1 million in both assets and liabilities.  The Debtor
tapped Havkin & Shrago, Attorneys At Law, as counsel.

Elliot M. Hirsch was appointed as patient care ombudsman in the
Debtor's case.


REMARKABLE HEALTHCARE: Taps MCA as Financial Advisor
----------------------------------------------------
Remarkable Healthcare of Carrollton, LP, seeks approval from the
U.S. Bankruptcy Court for the Eastern District of Texas to hire
Montgomery Capital Advisers, LLC as financial advisor.

The firm will help the company and its affiliates develop creditor
claims payment plans; assist in negotiations with creditors;
develop dynamic financial models based upon input from the
management on the reorganization business plan key initiatives;
help determine the amount and structure of required debt financing;
arrange for any new financing to be placed immediately after the
reorganization plan is approved by the court; and provide other
financial advisory services related to the Debtors' Chapter 11
cases.

Jeff Crawford and Tom Montgomery, the MCA professionals who will be
providing the services, will charge $150 per hour and $650 per
hour, respectively.

Montgomery Capital neither holds nor represents any interest
adverse to the Debtors' estate, according to court filings.

The firm can be reached through:

     Jeff Crawford
     Montgomery Capital Advisers, LLC
     2500 Dallas Parkway, Suite 300
     Plano, TX 75093
     Main: 972.748.0311
     Fax: 972.748.0700
     Email: info@mca-texas.com

                     About Remarkable Healthcare

Remarkable Healthcare operates skilled nursing facilities in
Dallas, Fort Worth, Prestonwood and Seguin, Texas.  All Remarkable
facilities are designed to meet the needs of patients requiring
post-acute recovery and therapy or residents needing a longer-term
stay.  Services are tailored to each individual with the goal of
facilitating increased strength and mobility while minimizing pain
and impairment.  Remarkable's programs are designed to help
patients recover quickly from surgery, injury, or serious illness
and speed up the recovery process.

Remarkable Healthcare of Carrollton, LP and its affiliates filed
voluntary petitions (Bankr. E.D. Tex. Lead Case No. 18-40295) on
Feb. 12, 2018, seeking relief under Chapter 11 of the Bankruptcy
Code.

In the petitions signed by Laurie Beth McPike, president of LBJM,
LLC, its general partner, Remarkable Healthcare of Carrollton,
Remarkable Healthcare of Dallas, Remarkable Healthcare of Fort
Worth and Remarkable Healthcare of Seguin, each had estimated $1
million to $10 million in both assets liabilities; and Remarkable
Healthcare had $100,000 to $500,000 in estimated assets and $1
million to $10 million in estimated liabilities.

Mark A. Castillo, Esq., at Curtis Castillo PC, serves as the
Debtors' counsel.

The Office of the U.S. Trustee on March 19, 2018, appointed two
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 cases of Remarkable Healthcare of Carrollton, LP,
and its affiliates.


RM HOLDCO: Case Summary & 30 Largest Unsecured Creditors
--------------------------------------------------------
Affiliated companies that have filed voluntary petitions seeking
relief under Chapter of the Bankruptcy Code:

      Debtor                                      Case No.
      ------                                      --------
      RM Holdco LLC (Lead Debtor)                 18-11795
         aka Real Mex Restaurants
         aka Real Mex
      5660 Katella Avenue, Suite 200
      Cypress, CA 90630

      RM Opco LLC                                 18-11796
      RM HQ LLC                                   18-11797
      RM Acapulco LLC                             18-11798
      RM Chevys LLC                               18-11799
      RM El Torito LLC                            18-11800

Business Description: RM Holdco LLC, together with its
                      subsidiaries, is the operator of Chevys
                      Fresh Mex, El Torito, and other full-service
                      Mexican restaurant brands.  As of the
                      Petition Date, the Debtors (a) operated 69
                      restaurants, of which 61 are located in
                      California and the remainder in six other
                      states and (b) franchised 11 restaurants in
                      seven other states.  The Company owns and
                      operates restaurants in the following
                      states: California, Florida, Maryland, New
                      York, Oregon, Virginia, and Washington.  The
                      Company franchises restaurants in the
                      following states: Florida, Illinois,
                      Maryland, Minnesota, Missouri, New Jersey,
                      and South Dakota.  The Debtors have
                      approximately 4,600 full-time and part-time
                      employees.  The Debtors are majority-owned
                      by affiliated entities of Tennenbaum Capital
                      Partners and Z Capital Group.  In March
                      2012, the Debtors purchased out of
                      bankruptcy substantially all of the assets
                      of certain corporate entities then
                      operating the Real Mex family of
                      restaurants.  Visit
                      http://www.realmexrestaurants.comfor more
                      information.

Chapter 11 Petition Date: August 5, 2018

Court: United States Bankruptcy Court
       District of Delaware

Debtors'
Bankruptcy
Co-Counsel:          Christina M. Craige, Esq.
                     Ariella Thal Simonds, Esq.
                     SIDLEY AUSTIN LLP
                     555 West Fifth Street, Suite 4000
                     Los Angeles, California 90013
                     Tel: (213) 896-6000
                     Fax: (213) 896-6600
                     Email: ccraige@sidley.com
                            asimonds@sidley.com

                         - and -

                     Vijay S. Sekhon, Esq.
                     SIDLEY AUSTIN LLP
                     1999 Avenue of the Stars, 17th Floor
                     Los Angeles, CA 90067
                     Tel: (310) 595-9500
                     Fax: (310) 595-9501
                     Email: vsekhon@sidley.com

Debtors'
Bankruptcy
Co-Counsel:          Andrew L. Magaziner, Esq.
                     Robert S. Brady, Esq.
                     Edmon L. Morton, Esq.
                     Elizabeth S. Justison, Esq.
                     Michael R. Nestor , Esq.
                     YOUNG CONAWAY STARGATT & TAYLOR, LLP
                     Rodney Square
                     1000 North King Street
                     Wilmington, Delaware 19801
                     Tel: (302) 571-6600
                     Fax: (302) 571-1253
                     Email: amagaziner@ycst.com
                            rbrady@ycst.com
                            emorton@ycst.com
                            ejustison@ycst.com
                            mnestor@ycst.com

Debtors'
Restructuring
Advisor:              ALVAREZ & MARSAL NORTH AMERICA, LLC

Debtors'
Investment
Banker:               Jean H. Hosty
                      Teri L. Stratton
                      Michael D. Sutter
                      PIPER JAFFREY & CO.
                      800 Nicollet Mall
                      Minneapolis 55402
                      Tel: (612) 303-6000

Debtors'
Claims
Agent and
Administrative
Advisor:              KURTZMAN CARSON CONSULTANTS LLC
                      2335 Alaska Avenue
                      El Segundo, CA 90245
                      Tel: (888) 251-3046
                      Website: https://is.gd/VE5S4G                
        

Estimated Assets: $50 million to $100 million

Estimated Liabilities: $100 million to $500 million

The petition was signed by Jonathan Tibus, chief restructuring
officer.

A full-text copy of RM Holdco LLC's petition is available for free
at http://bankrupt.com/misc/deb18-11795.pdf

Consolidated List of Debtors' 30 Largest Unsecured Creditors:

   Entity                          Nature of Claim    Claim Amount
   ------                          ---------------    ------------
Wells Fargo Bank, N.A.              Subordinated       $53,258,641
c/o Thompson Hine LLP               Convertible
Attn: Yesenia D. Batista and           Debt
Curtis L. Tuggle
335 Madison Avenue, 12th Floor
New York, NY 10017
Tel: 212-908-3912
Fax: 212-344-6101
Email: Curtis.Tuggle@ThompsonHine.com;
       Yesenia.Batista@ThompsonHine.com

Sysco Food Services                  Trade Debt           $458,928
Attn: Legal Department
1390 Enclave Parkway
Houston, TX 77077-2099
Tel: 281-584-1390
Fax: 281-584-1737

DTA Leasehold Owner LLC                 Rent              $456,418
Attn: Director or Officer
c/o Tishman Real Estate Services LP
100 Park Avenue, 18th Fl
New York, NY 10017
Tel: 212-708-6854
Fax: 212-957-9791
Email: alcala@tishman.com

Global Media Systems, Inc.           Trade Debt           $344,269

Attn: Director or Officer
30252 Tomas, Ste. 200
Rancho Santa Margarita, CA 92688
Tel: 949-635-1940
Fax: 949-635-1952
Email: info@globalmediagroup.com

Natures Produce Co.                  Trade Debt           $300,815
Attn: Director or Officer
3305 Bandini Blvd
Vernon, CA 90058
Tel: 323-235-4343
Fax: 323-235-8388
Email: mike@naturesproduce.com

Douglas Emmet 2016, LLC              Litigation           $287,091
c/o Hinshaw & Culbertson LLP
Charles G. Brackins and
Desmond J. Hines
11601 Wilshire Blvd., Suite 800
Los Angeles, CA 90025
Tel: 310-909-8000
Fax: 310-909-8001
Email: cbrackins@hinshawlaw.com;
       dhinds@hinshawlaw.com

The Wasserstrom Company               Trade Debt          $271,871
Attn: Director or Officer
4500 E. Broad St.
Columbus, OH 43213
Tel: 866-634-8927
Fax: 614-737-8911
Email: jeffevans@wasserstrom.com

Sysco Food Services of Sacramento     Trade Debt          $249,294
Attn: Director or Officer
7062 Pacific Ave
Pleasant Grove, CA 95668
Tel: 916-569-7000
Fax: 561-882-2179
Email: info@corp.sysco.com

Daylight Foods Inc.                   Trade Debt          $167,318
Attn: Director or Officer
660 Vista Way
Milpitas, CA 95035
Tel: 408-284-7300
Fax: 408-284-7307
Email: dfinfo@daylightfoods.com

Wilson Elser Moskowitz                 Trade Debt         $160,804
c/o Edelman & Dicker LLP
150 E 42nd St
New York, NY 10017
Tel: 212-490-3000
Fax: 212-490-3038
Email: larry.lum@wilsonelser.com

West Coast Prime Meats LLC             Trade Debt         $114,682
Attn: Director or Officer
344 Cliffwood Park St
Brea, CA 92821
Tel: 714-255-8560
Fax: 714-256-6229
Email: info@westcoastprimemeats.com

Superior Seafood Co                    Trade Debt          $88,785
Attn: Director or Officer
1621 W 25th St, Ste 228
San Pedro, CA 90732
Tel: 310-547-3366

Silver Gatehouse LLC                      Rent             $59,505
Silver Company Property Mgmt Accountant
1001 E Telecom Dr
Boca Raton, FL 33431
Tel: 540-785-3395
Fax: 561-981-5253
Email: pcosta@silverco.com

Woodfield Rest Court LLC                   Rent            $57,597
Attn: Bob Trombetta
2756 Shannon Rd
Northbrook, IL 60062
Tel: 630-573-7010
Fax: 847-330-0251
Email: george.good@cbre.com

Kryshia Inc.                            Trade Debt         $56,854
c/o Express Graphics
4542 Rhapsody
Huntington Beach, CA 92649

GGP Northridge Fashion                      Rent           $55,914
Center, LP
Attn: Law/Lease Administration Department
Northridge Fashion Center
350 N. Orleans St, Ste 300
Chicago, IL 60654-1607
Tel: 312-960-2825
Fax: 312-960-5463
Email: akash.dave@generalgrowth.com

CAPREF Burbank LLC                          Rent           $52,691
Attn: Mark Miller
c/o Cypress Equities
8343 Douglas Ave, Ste 200
Dallas, TX 75225
Tel: 818-566-8556
Fax: 214-283-1610
Email: amy.brown@cypressequities.com

US Foods, Inc.                          Trade Debt         $51,844
Attn: Director or Officer
3682 Collections Center Dr
Chicago, IL 60693
Tel: 847-720-8000
Fax: 847-720-8099
Email: Judith.Maio@usfoods.com

MGP X Properties, LLC                      Rent            $50,365
Attn: Director or Officer
425 California St,10th Floor
San Francisco, CA 94104
Tel: 916-853-1540 x202
Fax: 415-693-0480
Email: ssharifi@merlonegeier.com

GWIS LLC                                Trade Debt         $50,000
Attn: Joel M Tanner
14988 Sand Canyon Ave, Studio 4
Irvine, CA 92618
Tel: 877-728-8901
Fax: 877-728-8902
Email: info@gigasavvy.com

CREA/PPC Long Beach                         Rent           $47,782
Towne Center PO, LLC
c/o Vestar Property Management
2425 E. Camelback Rd., Ste 750
Phoenix, AZ 85016
Tel: 602-866-0900
Fax: 602-955-2298
Email: nfulton@vestar.com
       mbennett@vestar.com

NUCO2, Inc.                              Trade Debt        $39,975
Attn: Director or Officer
2800 SE Market Place
Stuart, FL 34997
Tel: 800-472-2855
Fax: 772-221-1754; 772-781-3500
Email: abaggett@nuco2.com

Broadcast Music, Inc.                    Trade Debt        $37,414
Attn: Director or Officer
7 World Trade Center
250 Greenwich St
New York, NY 10007-0030
Tel: 212-220-3000
Fax: 212-246-2163
Email: newyork@bmi.com

The College Block, a                         Rent          $36,666
Partnership
c/o Charles Dunn RES, Inc.
12925 Riverside Dr, Ste 201
Sherman Oaks, CA 91423
Tel: 818-760-0172
Fax: 818-582-4619
Email: hharris@charlesdunn.com

Staples Business Advantage                Trade Debt       $29,561
Attn: Director or Officer
125 Mushroom Blvd
Rochester, NY 14623
Tel: 585-424-3600
Fax: 585-424-3609
Email: support@staplesadvantage.com

The Plaza at Erringer & Cochran, LLC        Rent           $27,680
c/o The Becker Group
40 South Ash St
Ventura, CA 93001
Tel: 805-653-6794 x201
Fax: 805-653-6795
Email: jbecker@beckergrp.com

Plainfield Fruit and Produce Co, Inc      Trade Debt       $27,220
Attn: Director or Officer
82 Executive Ave
Edison, NJ 08817
Tel: 732-248-1234
Fax: 732-248-1455

Wright Ford Young & Co CPA                Trade Debt       $26,000
Attn: Director or Officer
16140 San Canyon Ave
Irvine, CA 92618
Tel: 949-910-2727
Fax: 949-910-2728

Daloof Limited Inc.                       Trade Debt       $25,675
Attn: Director or Officer
19420 Indian Summer Rd
Bend, OR 97702
Tel: 702-612-8147
Email: nils@daloof.com

Facebook Inc.                             Trade Debt       $25,360
Attn: Director or Officer
1601 Willow Road
Menlo Park, CA 94025
Tel: 650-543-4800
Fax: 650-543-4801
Email: legal@facebook.com


RMR OPERATING: U.S. Trustee Opposes Exculpation Provisions
----------------------------------------------------------
The U.S. trustee for Region 6 asked the U.S. Bankruptcy Court for
the Northern District of Texas to deny the disclosure statement,
which explains RMR Operating, LLC's proposed Chapter 11 plan of
reorganization.

According to the bankruptcy watchdog, the documents contain an
"impermissible exculpation provisions" covering non-debtors.

"The provisions provide that the exculpated non-debtors would have
no liability for a broad range of actions taken in connection with,
related to or arising out of these Chapter 11 cases," the U.S.
trustee said.

"The court should decline to approve the disclosure statement until
and unless the exculpation provisions are modified so that they
comply with [section] 524(e), which was never intended to protect
non-debtor parties from any negligent conduct that occurred during
the course of the bankruptcy," the agency said.

The U.S. trustee proposed that language be added to the documents
that provides that no party should be released from any causes of
action or proceedings brought by any governmental agencies in
accordance with their regulatory functions.

                      About RMR Operating LLC

RMR Operating, LLC filed a chapter 11 petition (Bankr. N.D. Tex.
Case No. 16-30988) on March 8, 2016. The Debtors operate an energy
company in the acquisition, development, and exploration of oil and
natural gas properties. The Debtors' operation are focused on the
Permian Basin of West Texas and Southeast New Mexico.

The petition was signed by Alan W. Barksdale, president. The Debtor
is represented by Howard Marc Spector, Esq., at Spector & Johnson,
PLLC.  At the time of the filing, the Debtor estimated assets and
liabilities at $0 to $50,000.


SEVEN TOWER: R&J Holding Secured Claims Modified in Amended Plan
----------------------------------------------------------------
Seven Tower Bridge Associates filed a disclosure statement
describing its second amended plan of reorganization dated July 27,
2018.

The Debtor initially proposed a plan that provided a two-year
extension of all mortgages with current interest only paid on the
Class 2 claim. Subsequent to the filing of that plan, the Debtor
engaged in discovery with all the secured creditors regarding the
Disclosure Statement adequacy and feasibility of the plan. After an
initial hearing on the Motion for Relief filed by the Class 2
creditor, the Debtor and all parties engaged in a mediation before
the Honorable Eric L. Frank, United States Bankruptcy Judge. As a
result of that mediation, the Debtor reached an agreement with the
Class 2 and Class 5 creditor.

The Amended Plan incorporates that resolution. The Debtor believes
the resolution provides a better result for all creditor classes
and the feasibility of the project. The Amended Plan modifies the
treatment of Classes 2 and 5 by reducing the overall Class 2 claim,
capping potential legal fee claims for the Class 2 oversecured
claim, and satisfying the Class 5 claim at a reduced principal
amount and waiver of all accrued interest, late charges and default
interest on Class 5. Class 2 is the Secured First Mortgage Claim of
R&J Holding Company and Class 5 is the Secured Third Mortgage Claim
of R&J Holding Company.

The Class 6 creditor, Borough of Conshohocken, receives an
improvement in position of over $1.8 million as a result of the
satisfaction of the Class 5 claim (estimated at $1,250,000 by plan
payment date), payment of the Class 7 claim in full ($100,000),
monthly payments on the Class 4 Claim ($200,000 over two years) and
the estimated reduction or elimination of default interest on Class
2 ($250,000). While this is slightly offset by the accrual of
interest on the Class 2 loan, Class 6 receives a substantial
improvement in position and continues to accrue interest at its
contract rate and retain its secured position. The Class 3 and 4
Claims will receive monthly payment of interest under the Amended
Plan which is an improvement from the current plan.

The Redevelopment Authority of Montgomery County, the Borough of
Conshohocken, and Robert Florig and John Florig, t/a R&J Holding
Company, objected to the adequacy of the Disclosure Statement.

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

      http://bankrupt.com/misc/paeb18-11903-116.pdf

A copy of the First Amended Disclosure Statement is available from
PacerMonitor.com at https://tinyurl.com/yc7cryoo at no charge.

             About Seven Tower Bridge Associates

Seven Tower Bridge Associates listed its business as a single asset
real estate (as defined in 11 U.S.C. Section 101(51B)) whose
principal assets are located at 110 Washington Street Conshohocken,
Pennsylvania.

Seven Tower Bridge Associates sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. E.D. Pa. Case No. 18-11903) on March
22, 2018.  In the petition signed by Donald W. Pulver, president of
Seven Oliver Tower Corp., the Debtor estimated assets and
liabilities of $10 million to $50 million.  

Judge Jean K. FitzSimon presides over the case.  The Debtor hired
Ciardi Ciardi & Astin, PC, as its bankruptcy counsel.


SHAW TRUCKING: Plan Outline Okayed, Plan Hearing on Sept. 5
-----------------------------------------------------------
A U.S. bankruptcy judge on July 26 conditionally approved Shaw
Trucking, Inc.'s disclosure statement, allowing the company to
start soliciting votes from creditors.

The order, signed by Judge Brenda Rhoades of the U.S. Bankruptcy
Court for the Eastern District of Texas, required creditors to
submit ballots of acceptance or rejection of the company's proposed
Chapter 11 plan of reorganization by Aug. 30.  Objections are due
by Aug. 28.

A court hearing to consider confirmation of the plan and final
approval of the disclosure statement is scheduled for Sept. 5.

Under the proposed plan, general unsecured creditors owed $5,000 or
less will receive 25% of their allowed claims in two payments. The
first payment will be made 30 days after the effective date of the
plan.  Creditors will receive the second payment 90 days after the
first payment.

Meanwhile, unsecured creditors owed $5,001 or more will share
pro-rata in the unsecured creditor's pool.  These creditors will be
paid quarterly on the last day of each quarter.  Payments will
start on the last day of the first full quarter after the effective
date.

Shaw Trucking will pay $1,000 per month for a period of 60 months
into the unsecured creditor's pool.

The company anticipates the continued operations of the business to
fund its proposed plan, according to its disclosure statement filed
on July 26.

A copy of the disclosure statement is available for free at:

     http://bankrupt.com/misc/txeb17-42849-106.pdf

                        About Shaw Trucking

Shaw Trucking, Inc., is a trucking company primarily for hauling
sand and gravel.  

Shaw Trucking sought protection under Chapter 11 of the Bankruptcy
Code (Bankr. E.D. Tex. Case No. 17-42849) on Dec. 28, 2017.  Billy
Shaw, its president, signed the petition.  At the time of the
filing, the Debtor estimated assets of less than $50,000 and
liabilities of less than $1 million.

Judge Brenda Rhoades presides over the case.  Eric A. Liepins, P.C.
is the Debtor's legal counsel.


SJKWD LLC: U.S. Trustee Unable to Appoint Committee
---------------------------------------------------
No official committee of unsecured creditors has been appointed in
the Chapter 11 case of SJKWD, LLC, as of July 31, according to a
court docket.

                          About SJKWD LLC

SJKWD, LLC, operates its business under the name Denny's Restaurant
located at 2710 N. Roosevelt Boulevard, Key West Florida.  SJKWD
sought protection under Chapter 11 of the Bankruptcy Code (Bankr.
S.D. Fla. Case No. 18-17154) on June 14, 2018.  In the petition
signed by Stan Jackowski, managing member, the Debtor disclosed
$199,323 in assets and $1,036,677 in liabilities.  Judge Robert A.
Mark presides over the case.


SKEFCO PROPERTIES: Files Chapter 11 Plan to Pay Secured Creditors
-----------------------------------------------------------------
Skefco Properties, Inc. on July 26 filed with the U.S. Bankruptcy
Court for the Western District of Tennessee its disclosure
statement, which explains the company's proposed Chapter 11 plan.

In the court filing, the company disclosed that secured creditors
assert a total of $2,137,214.21, of which $1,483,434.93 is owed to
the estate of Harry Valsamis.  

The claim held by the Valsamis estate stemmed from a promissory
note owed by James Skefos, however, the collateral for this debt
are properties owned by Skefco.  Mr. Skefos is making payments of
$10,000 per month, which he intends to keep current.

Another secured creditor is Renasant Bank, which asserts a
$532,434.67 claim.  Although Skefco disputes the total amount owed
to Renasant Bank, the company agrees that the bank retains its lien
on its properties pending sale.   

Upon the sale of the properties, Renasant Bank will release its
lien to allow the properties to be sold, with the proceeds to be
paid into escrow until a definitive amount of the claim is
determined.  

Community Bank, another secured creditor, has not yet filed a claim
but Skefco believes the bank is owed as much as $110,000.  

The bank will retain its lien on properties owned by Skefco and the
company will continue to make monthly loan installments in the sum
of $1,700.  Payments will come from revenue generated from the
rents on properties secured by Community Bank.

Skefco has no unsecured creditors, according to the company's
disclosure statement.  A copy of the disclosure statement is
available for free at:

     http://bankrupt.com/misc/tnwb17-28262-98.pdf

                      About Skefco Properties

Skefco Properties, Inc., filed a Chapter 11 bankruptcy petition
(Bankr. W.D. Tenn. Case No. 17-28262) on Sept. 19, 2017.  In the
petition signed by its president, James Skefos, the Debtor
estimated assets and liabilities under $500,000.  The Debtor hired
The Law Office of Craig & Lofton, P.C., as its bankruptcy counsel;
and Eugene G. Douglass, Esq., as co-counsel.


SPOKANE COIN: Confirmation Hearing Set for Sept. 18
---------------------------------------------------
The U.S. Bankruptcy Court for the Eastern District of Washington is
set to hold a hearing on Sept. 18, at 2:00 p.m., to consider
confirmation of the Chapter 11 plan of reorganization for Spokane
Coin Exchange, Inc.

Spokane Coin's disclosure statement, which explains its proposed
plan, was conditionally approved by the court on July 16, allowing
the company to start soliciting votes from creditors.   

The court order set a Sept. 12 deadline for creditors to file their
objections, and a Sept. 5 deadline to submit ballots of acceptance
or rejection of the plan.

                    About Spokane Coin Exchange

Spokane, Washington-based Spokane Coin Exchange, Inc. --
http://spokanecoinexchange.com/-- is a dealer of gold, silver,
platinum and palladium, both in coin or bullion form, including the
popular American Eagle and Canadian Maple Leaf series, Krugerrands
and Pandas, Johnson Matthey, Engelhard, Credit Suisse and Swiss
Credit Corp products.  Spokane Coin Exchange has been serving
collectors and investors of rare coins, currency, philatelics,
precious gemstones, works of art, and bullion products since 1973.

Spokane Coin Exchange, Inc., based in Spokane, WA, filed a Chapter
11 petition (Bankr. E.D. Wash. Case No. 18-00826) on March 28,
2018.  In the petition signed by Steven Baldwin, president, the
Debtor disclosed $309,000 in assets and $1.93 million in
liabilities.

The Hon. Frederick P. Corbit presides over the case.  Dan O'Rourke,
Esq., at Southwell & O'Rourke, P.S., serves as bankruptcy counsel
to the Debtor.


TMR LLC: Revises Treatment of Roewes Claims in Latest Plan
----------------------------------------------------------
TMR, LLC, on July 26 filed with the U.S. Bankruptcy Court for the
Eastern District of Missouri the latest version of the Chapter 11
plan proposed by the company and three other debtors to exit
Chapter 11 protection.

The latest plan contains revisions to the proposed treatment of
Class Roewe-3B, which consists of general unsecured claims against
Timothy and Lona Roewe; and Class Roewe3C, which consists of
general unsecured claims against one but not both of the Roewes.

According to the latest plan, each holder of an allowed Class
Roewe-3B general unsecured claim against both the Roewes will
receive, in equal annual installments over a period of five years
commencing one year after the effective date, provided the claim
has become allowed by then, a pro rata share of $80,000 total
($16,000 per year).  If the allowed claims in this class come in at
$976,624 as estimated by the debtors, then this payout results in a
recovery of 8%.

Meanwhile, no payment will be made to holders of Class Roewe-3C
general unsecured claims unless there is avoidance and recovery
under Chapter 5 of the Bankruptcy Code of a transfer or transfers
made by only one of the Roewes.

Copies of the second amended Chapter 11 plan and disclosure
statement are available for free at:

     http://bankrupt.com/misc/moeb17-45907-193.pdf
     http://bankrupt.com/misc/moeb17-45907-194.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.


TORRADO CONSTRUCTION: Taps SD Associates as Accountant
------------------------------------------------------
Torrado Construction Company, Inc., seeks approval from the U.S.
Bankruptcy Court for the Eastern District of Pennsylvania to hire
SD Associates, P.C. as its accountant.

The firm will assist the Debtor in the preparation of its monthly
operating report; prepare its income tax returns for 2018; and
provide other accounting services.

David Wexler and Elizabeth Dawson, the SD Associates professionals
who will be providing the services, will charge $275 per hour and
$190 per hour, respectively.

Mr. Wexler, a partner at SD Associates, 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:

     David Wexler
     SD Associates, P.C.
     300 Yorktown Plaza
     Elkins Park, PA 19027
     Phone: 215.517.5600
     Fax: 215.517.5610

               About Torrado Construction Company

Torrado Construction Company, Inc. --
http://torradoconstruction.com/-- is a privately-held general
construction firm specializing in commercial construction,
renovations and rehabilitations, removal services and painting
services.  It was established in 1995 by Luis E. Torrado and is
headquartered in Philadelphia, Pennsylvania.

Torrado Construction Company sought protection under Chapter 11 of
the Bankruptcy Code (Bankr. E.D. Pa. Case No. 18-14736) on July 18,
2018.

In the petition signed by Luis E. Torrado, president, the Debtor
estimated assets of $1 million to $10 million and liabilities of $1
million to $10 million.  

Judge Jean K. FitzSimon presides over the case.  Ciardi Ciardi &
Astin, P.C. is the Debtor's legal counsel.


TRI OMEGA REALTY: Taps Salmon River Realty as Broker
----------------------------------------------------
Tri Omega Realty, Inc., seeks approval from the U.S. Bankruptcy
Court for the Northern District of New York to hire a real estate
broker.

The Debtor proposes to employ Salmon River Realty to market and
sell its properties and pay the firm a commission of 9% of the
purchase price at the time of sale.

The Debtor owns 23 parcels of property.  Most of the "lots" are
partially developed and included in a subdivision created by the
Debtor.

Salmon River Realty can be reached through:

     Jaclyn Thomas
     Salmon River Realty
     1027 Main St.
     Riggins, ID 83549
     Phone: 208-628-3320

                     About Tri Omega Realty

Tri Omega Realty, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. N.D.N.Y. Case No. 18-30054) on Jan. 18,
2018.  In the petition signed by Robert and Karen Weaver, directors
and shareholders, the Debtor estimated assets of less than $1
million and liabilities of less than $500,000.  Judge Margaret M.
Cangilos-Ruiz presides over the case.  Bodow Law Firm PLLC is the
Debtor's counsel.


TRUTH TECHNOLOGIES: Taps Dal Lago Law as Legal Counsel
------------------------------------------------------
Truth Technologies, Inc., seeks approval from the U.S. Bankruptcy
Court for the Middle District of Florida to hire Dal Lago Law as
its legal counsel.

The firm will advise the Debtor regarding its duties under the
Bankruptcy Code; prosecute and defend any causes of action on
behalf of the Debtor where special counsel is deemed unnecessary;
assist in the formulation of a plan of liquidation; and provide
other legal services related to its Chapter 11 case.

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

The firm can be reached through:

     Michael R. Dal Lago, Esq.
     Dal Lago Law
     999 Vanderbilt Beach Road, Suite 200
     Naples, FL 34108
     Telephone: 239-571-6877
     E-mail: mike@dallagolaw.com

                   About Truth Technologies

Truth Technologies, Inc. sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. M.D. Fla. Case No. 18-05608) on July 6,
2018.  At the time of the filing, the Debtor estimated assets of
less than $500,000 and liabilities of $1,000,001 to $10 million.


VILLA PROPERTIES: Lease of Retained Properties to Partly Fund Plan
------------------------------------------------------------------
Villa Properties, LLC, and Timothy Bakeman submit a combined plan
of reorganization and disclosure statement dated July 27, 2018.

Class 12 consists of the Unsecured Claims against Debtor Villa
Properties.  The total amount of filed and scheduled Unsecured
Claims is approximately $13,984.16. Thirty days after the Effective
Date, Class 12 Unsecured Claims against Debtor Villa Properties
will be paid in full by Debtor Timothy Bakeman. Payment will be
made from Debtor Timothy Bakeman's exempt assets.

The Plan will be funded by rental income from the lease of Retained
properties, Debtor Timothy Bakeman's net disposable income; and
contributions from the exempt assets of Timothy Bakeman.

The Plan will be funded, in part, by the lease of the residential
real properties retained by the Debtor Villa Properties, LLC. The
Debtors extensively reviewed each of the remaining parcels to
determine the value of the asset, the need for repairs, and whether
the property will generate positive income to fund the Plan. Based
on that review, Debtors have retained and will continue to lease
the following properties located in the City of Detroit.

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

      http://bankrupt.com/misc/mieb18-40003-191.pdf

                    About Villa Properties

Villa Properties, LLC, is a privately-held company whose principal
place of business is located at 30320 Pondsview, Franklin,
Michigan.  The company is in the business of ownership, management
and rental of residential real properties, which consist of single
family dwellings all located in the City of Detroit, with the
exception of one property located in Dearborn Heights, Michigan.

Villa Properties sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. E.D. Mich. Case No. 18-40003) on Jan. 2,
2018.  Timothy Bakeman, manager, signed the petition.  At the time
of the filing, the Debtor estimated assets and liabilities of $1
million to $10 million.  Judge Marci B. McIvor presides over the
case.  Steinberg Shapiro & Clark serves as counsel to the Debtor.


WACHUSETT VENTURES: EOHHS Seeks Rejection of Plan Outline
---------------------------------------------------------
The Massachusetts Executive Office of Health and Human Services
filed an objection to Wachusett Ventures, LLC and affiliates'
Disclosure Statement for Joint Chapter 11 Plan of Reorganization
dated June 26, 2018.

EOHHS asserts that the Disclosure Statement fails to provide
sufficient information for creditors and the court to evaluate the
treatment of claims and the fairness and feasibility of the
proposed plan.

The deficiencies in the Disclosure Statement include:

   a. The Disclosure Statement and the proposed Plan appear to
treat the Commonwealth's pre-petition provider tax claim (as well
as the state of Connecticut's pre-petition provider tax claim) as a
"Priority Non-Tax Claim," which is inaccurate.

   b. The Monthly Cash Flow Forecast incorrectly reflects that
EOHHS has made recoupments from MassHealth payments to Quincy and
Den-Mar beginning in April 2018, and that such recoupments will
terminate in February 2019. No such recoupments have begun and
based on the monthly recoupment amounts contemplated in the above
chart, recoupments from these facilities will continue for at least
16 months for Quincy and 14 months for Den-Mar once they begin.

   c. The circumstances surrounding the "Cuzzupoli" settlement, and
the settlement terms are not disclosed. Accordingly, it is
impossible to determine whether the settlement was made in the
ordinary course of business, was reasonable and fair, and not
fraudulent as to the Debtors' creditors. Moreover, without
providing the facts giving rise to the settlement, there is no
means of evaluating whether the circumstances will repeat.

A full-text copy of EOHHS' Objection is available at:

     http://bankrupt.com/misc/mab18-11053-558.pdf

                 About Wachusett Ventures

Founded in 2013, Wachusett Ventures, LLC, operates five skilled
nursing facilities in Connecticut and Massachusetts and employ
approximately 600 people.  For the fiscal year 2017, their gross
revenue was approximately $54 million.

Wachusett Ventures and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Mass. Lead Case No.
18-11053) on March 26, 2018.

In the petitions signed by Steven Vera, chief operating officer,
Wachusett Ventures estimated assets of $1 million to $10 million
and liabilities of less than $1 million.

Judge Frank J. Bailey presides over the case.  

The Debtors hired Nixon Peabody LLP as legal counsel; CBIZ
Accounting, Tax & Advisory of New York, LLC as financial advisor;
Marcum LLP as accountant; and Donlin, Recano & Company, Inc., as
claims and noticing agent.

The U.S. Trustee for Region 1 on April 6, 2018, appointed five
creditors to serve on the official committee of unsecured creditors
in the Chapter 11 cases of Wachusett Ventures, LLC, and its
affiliates.


WACHUSETT VENTURES: U.S. Trustee Opposes Plan Approval
------------------------------------------------------
The U.S. trustee for Region 1 has criticized the proposed Chapter
11 plan of reorganization filed by Wachusett Ventures, LLC and its
affiliates, saying "it is not confirmable."

"The debtors are cash flow negative and it is unclear whether that
situation will reverse," the U.S. trustee said in a filing with the
U.S. Bankruptcy Court for the District of Massachusetts.   "Because
the plan is not feasible, it is not confirmable."

The Justice Department's bankruptcy watchdog also argued the plan
violates the so-called absolute priority rule.  The agency pointed
out that while the plan does not propose for the payment in full of
general unsecured creditors, it permits three members of Wachusett
Ventures to retain 100% of their membership interests in the
reorganized company and releases them from all personal liability.

The U.S. trustee also criticized the disclosure statement, which
explains the proposed plan, saying it lacks "adequate
information."

                     About Wachusett Ventures

Founded in 2013, Wachusett Ventures, LLC operates five skilled
nursing facilities in Connecticut and Massachusetts and employ
approximately 600 people.  For the fiscal year 2017, their gross
revenue was approximately $54 million.

Wachusett Ventures and its affiliates sought protection under
Chapter 11 of the Bankruptcy Code (Bankr. D. Mass. Lead Case No.
18-11053) on March 26, 2018.

In the petitions signed by Steven Vera, chief operating officer,
Wachusett Ventures estimated assets of $1 million to $10 million
and liabilities of less than $1 million.

Judge Frank J. Bailey presides over the case.  

The Debtors hired Nixon Peabody LLP as legal counsel; CBIZ
Accounting, Tax & Advisory of New York, LLC as financial advisor;
Marcum LLP as accountant; and Donlin, Recano & Company, Inc., as
claims and noticing agent.

The U.S. Trustee for Region 1 on April 6 appointed five creditors
to serve on the official committee of unsecured creditors in the
Chapter 11 cases of Wachusett Ventures, LLC, and its affiliates.


WCR DEVELOPMENT: Taps Goe & Forsythe as Legal Counsel
-----------------------------------------------------
WCR Development Company LLC seeks approval from the U.S. Bankruptcy
Court for the Central District of California to hire Goe &
Forsythe, LLP as its legal counsel.

The firm will advise the Debtor regarding matters of bankruptcy
law; conduct examinations of witnesses and claimants; 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:

     Robert Goe          Partner             $395
     Marc Forsythe       Partner             $395
     Stephen Reider      Associate           $295
     Thomas Eastmond     Of Counsel          $375
     Charity Miller      Of Counsel          $325
     Kerry Murphy        Legal Assistant     $140

Goe & Forsythe received a retainer in the sum of $10,000 from
Stephen Elieff, brother of Bruce Elieff, the Debtor's managing
member and 100% owner.

Robert Goe, Esq., at Goe & Forsythe, 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:

     Robert P. Goe, Esq.
     Goe & Forsythe, LLP  
     18101 Von Karman Avenue, Suite 1200
     Irvine, CA 92612
     Telephone: (949) 798-2460
     Facsimile: (949) 955-9437  
     Email: rgoe@goeforlaw.com

                   About WCR Development Company

WCR Development Company LLC, a privately-held company headquartered
in Irvine, California, sought protection under Chapter 11 of the
Bankruptcy Code (Bankr. C.D. Cal. Case No. 18-12667) on July 20,
2018.  In the petition signed by Bruce Elieff, managing member, the
Debtor estimated assets of $10 million to $50 million and
liabilities of $100 million to $500 million.  Judge Mark S. Wallace
presides over the case.


WINDSTREAM HOLDINGS: S&P Lowers Issuer Credit Rating to 'SD'
------------------------------------------------------------
S&P Global Ratings lowered its issuer credit rating on Little Rock,
Ark.-based Windstream Holdings Inc. to 'SD' from 'CC'.

S&P said, "We also lowered the issue-level ratings on the company's
7.75% senior notes due in 2021, 7.5% senior notes due in 2022, 7.5%
senior notes due in 2023, 6.375% senior notes due in 2023, and
8.75% senior notes due in 2024 to 'D' from 'C'. We expect that our
issue-level rating on the 6.375% senior notes due in 2023 will
remain 'D' because a material amount remains outstanding and we
believe these issues could be subject to further subpar
repurchases.

"At the same time, we placed the 'B+' issue-level rating on
subsidiaries Windstream Services LLC's and Windstream Holding of
the Midwest Inc.'s senior secured debt on CreditWatch with negative
implications. The CreditWatch placement indicates the potential for
at least a one notch downgrade, depending on the ultimate issuer
credit rating on Windstream.

The downgrade follows the completion of debt exchanges with holders
of its 7.75% senior notes due in 2021, 7.5% senior notes due in
2022, 7.5% senior notes due in 2023, 6.375% senior notes due in
2023, and 8.75% senior notes due in 2024 for new 9% second-lien
notes due in 2025 at a discount to par. S&P views the completed
exchange as tantamount to default since lenders are receiving less
than the face value of these obligations and the company's
long-term business prospects remain weak.

S&P said, "We plan to raise our issuer credit rating on Windstream
over the next few business days, most likely to the 'CCC' category.
Notwithstanding the recently completed debt exchange which extended
the majority of the unsecured debt maturities beyond 2023, the
company still needs to refinance about $1 billion outstanding under
its revolving credit facility due in 2020 and its $1.2 billion term
loan due in 2021. A rating above the 'CCC' category will require
Windstream to refinance these obligations in accordance with their
original terms. Given the company's weak operating performance and
business prospects, we would view any extension of these facilities
without adequate offsetting compensation for lenders as distressed
transactions. Additionally, a rating above the 'CCC' category would
require our confidence that the company would not engage in further
distressed exchange transactions on its unsecured obligations over
the next few years and that its capital structure would be
sustainable based on our expectations for longer term operating
performance."

The CreditWatch placement of the senior secured debt rating is
based on the potential for at least a one-notch downgrade if the
issuer credit rating on Windstream is raised to the 'CCC' category,
which would be at least one notch lower than the rating before its
distressed exchange.  



WINDSTREAM SERVICES: Fitch Rates 2nd Lien Notes Due 2024/2025 'BB-'
-------------------------------------------------------------------
Fitch Ratings has assigned a 'BB-'/'RR2' rating to Windstream's
second-lien senior secured notes due in 2024 and 2025. Fitch has
also downgraded the issue ratings of all unsecured notes to
'CCC+'/'RR6' from 'B'/'RR4'. The downgrade reflects diminished
recovery prospects for the unsecured notes with the introduction of
second-lien notes in Fitch's recovery analysis. Windstream's
Long-Term Issuer Default Rating (IDR) of 'B' and all issue ratings
are maintained on Rating Watch Negative (RWN).

The exchanges reduced Windstream's overall debt by approximately
$227 million and extended the average maturity by two years. Fitch
estimates that the exchanges have a slight deleveraging effect and
as noted in its previous commentary dated June 19, 2018, Fitch does
not expect any material impact on the interest coverage. On Aug. 1,
Windstream announced the results of the second-lien exchange
offers, which were originally announced on June 15, 2018.

Windstream's ratings are maintained on RWN as Fitch awaits the
outcome of the Aurelius trial. The ratings were placed on RWN on
Sept. 25, 2017 following a receipt of notice of default from one of
the noteholders, Aurelius, alleging a breach of covenants on the
sale and lease back provisions regarding transfer of certain assets
to Uniti Group Inc. The trial which began on July 23, 2018,
concluded on July 31, 2018 and an outcome is awaited.

KEY RATING DRIVERS

Revenue Pressures Continue: Windstream continues to experience
pressure across all segments due to declining
legacy-products-related revenue and effects of competition in a
challenging operating environment for wireline operators. The
enterprise segment remains weak due to effects of legacy revenue
although the strategic revenues, comprised of SDWAN and UCaaS
offerings, continue to climb and constituted 45% of the enterprise
segment sales in March 2018. Fitch's base case assumes revenues
continue to decline over the forecast horizon, albeit at a slowing
pace supported by a growth in strategic revenue.

Revenue Mix Changes: Windstream derives approximately two-thirds of
its revenue from enterprise services, consumer high-speed internet
services and its carrier customers (core and wholesale), providing
the best prospects for stable revenues in the long term. Certain
legacy revenues remain pressured, but Fitch anticipates
Windstream's revenues should stabilize gradually as legacy revenues
dwindle in the mix.

Leverage Metrics: Fitch estimates total adjusted debt/EBITDAR will
be approximately 5.9x in 2018. In the absence of material debt
reduction using asset sale proceeds, Fitch expects total adjusted
debt/EBITDAR will remain in 5.7x-5.9x range over the rating horizon
supported by cost reductions and synergy realization. In
calculating total adjusted debt, Fitch applies an 8x multiple to
the sum of the annual rental payment to Uniti plus other rental
expenses.

Cost Savings and Synergies: Windstream is on track to realize the
total stated synergies of $180 million from EarthLink and Broadview
acquisitions. The company achieved the targeted $75 million in opex
and $25 million in capex synergies by the end of 2017. In addition,
realization of cost savings from interconnection expenses
(approximately $150 million of annual savings) and moving 'off-net'
traffic 'on-net' are key in supporting EBITDA over the next few
years. Fitch believes realization of full run-rate of synergies is
manageable and expects EBITDAR margin improvement in the range of
100bps-200bps by the end of 2019. Beyond 2019, Fitch will carefully
monitor the pace and execution of cost cuttings that help support
EBITDA levels in the future.

Potential Asset Sales: Windstream has publicly stated its intention
to sell non-core fiber assets and CLEC consumer segment. Fitch
notes that any debt reduction using proceeds from asset sales will
be credit positive and may result in leverage declining to mid-5x
range. Fitch has not assumed material asset sales in its forecast
assumptions, given the potential execution risks.

DERIVATION SUMMARY

Windstream has a weaker competitive position based on scale and
size of its operations in the higher-margin enterprise market.
Larger companies, including AT&T Inc. (A-/Stable), Verizon
Communications Inc. (A-/Stable), and CenturyLink, Inc. (BB/Stable),
have an advantage with national or multinational companies given
their extensive footprints in the U.S. and abroad.

In comparison to Windstream, AT&T and Verizon maintain lower
financial leverage, generate higher EBITDA margins and FCF, and
have wireless offerings that provide more service diversification.
Fitch also believes Windstream has a weaker FCF profile than
CenturyLink including the LVLT acquisition, as CenturyLink's FCF
will benefit from enhanced scale and LVLT's net operating loss
carryforwards.

Although Windstream has less exposure to the more volatile
residential market compared to its wireline peer, Frontier
Communications Corp. (B/Stable), it has higher leverage than
Frontier. Within the residential market, incumbent wireline
providers face wireless substitution and competition from cable
operators with facilities-based triple play offerings, including
Comcast Corp. (A-/Stable) and Charter Communications Inc. (Fitch
rates Charter's indirect subsidiary, CCO Holdings, LLC,
BB+/Stable). Cheaper alternative offerings such as Voice over
Internet Protocol (VoIP) and over-the-top (OTT) video services
provide additional challenges. Incumbent wireline providers have
had modest success with bundling broadband and satellite video
service offerings in response to these threats.

No country-ceiling, parent/subsidiary or operating environment
aspects impact the rating.

KEY ASSUMPTIONS

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

  -- Revenue and EBITDA include the EarthLink merger as of Feb. 27,
2017 and the acquisition of Broadview on July 28, 2017.

  -- Revenues total approximately $5.8 billion for 2018. Fitch
expects organic revenue to continue to decline over the forecast
horizon, albeit at a slowing pace.

  -- 2018 EBITDA is expected to benefit from continued realization
of cost synergies achieved from acquisitions and other cost
savings. Fitch expects EBITDA margins to expand by roughly 70bps in
2018 as additional cost synergies are realized.

  -- Fitch expects total adjusted debt/EBITDAR to remain in
5.7x-5.9x range over the rating horizon. Debt reduction from asset
sales could further benefit leverage as EBITDA is expected to hold
steady with the help of realization of cost synergies from
acquisitions and other cost savings.

RATING SENSITIVITIES

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

  -- The company sustains total adjusted debt/EBITDAR below
5.0x-5.2x.

  -- Revenues and EBITDA would need to stabilize on a sustained
basis.

  -- Continued execution on the integration of its recent
transactions.

  -- Material reduction in leverage on a sustained basis following
any asset sales repayment of debt could also benefit the rating.

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

  -- A negative rating action could occur if total adjusted
debt/EBITDAR is 6.0x-6.2x or higher for a sustained period.
  
  -- The company no longer makes progress toward revenue and EBITDA
stability due to competitive and business conditions. Any concerns
or execution risks around realization of synergies will negatively
impact the ratings.

  -- Evidence of deterioration in liquidity, including lack of
positive run-rate FCFs and declining FCF margin.

  -- Any negative developments related to the outcome of the
receipt of notice of default. Fitch intends to resolve the Rating
Watch once it can be sufficiently determined that the allegations
under the notice will not affect Windstream's credit profile.

LIQUIDITY

The rating is supported by the liquidity provided by Windstream's
$1.25 billion revolving credit facility (RCF). At March 31, 2018,
approximately $198.7 million was available for borrowing under the
revolving facility. The revolver availability was supplemented with
$60.5 million in cash at the end of 1Q18.

The $1.25 billion senior secured RCF is in place until April 2020.
Principal financial covenants in Windstream's secured credit
facilities require a minimum interest coverage ratio of 2.75x and a
maximum leverage ratio of 4.5x.

Outside of annual term loan amortization payments, Windstream does
not have any material maturities until 2020 when the revolving
facility and approximately $78 million of 2020 notes become due.
The second lien exchanges helped push out maturities on average by
two years, while reducing the overall debt by approximately $227
million and improving the liquidity profile in the interim. Fitch
estimates post-dividend FCF in 2018 will range from zero to
negative $100 million. Fitch also expects capital spending to
return to normal levels in the 13%-15% range and for the company to
return to positive FCF in 2019, with FCF margins in the low single
digits over the forecast.

RECOVERY

The recovery analysis assumes that Windstream would be considered a
going concern in a bankruptcy and that the company would be
reorganized rather than liquidated. Fitch has assumed a 10%
administrative claim.

Windstream's going concern EBITDA is based on LTM EBITDA as of
March 31, 2018, pro forma for acquisitions and synergies. The
going-concern EBITDA estimate reflects Fitch's view of a
sustainable, post-reorganization EBITDA level, upon which Fitch
bases the valuation of the company. A lower going-concern EBITDA
factors in the competitive dynamics of the industry that result in
account losses and pricing pressures. The overall decline also
considers Windstream's cost cutting efforts as an offsetting
factor. This leads to a post-reorganization EBITDA estimate of
approximately $1.2 billion that is 20% below pro forma LTM EBITDA
as of March 31, 2018. The current network lease with Uniti is
expected to remain unchanged.

An EV multiple of 4.5x is used to calculate a post-reorganization
valuation. Comparable market multiples in the industry range from
5.4x-8.7x and recent acquisition multiples range from 3.8x-6.6x.
There are two bankruptcy cases analyzed in Fitch's TMT bankruptcy
case study report - Fairpoint and Hawaiian Telecom - both of which
filed bankruptcy in 2008 and emerged with multiplies of 4.6x and
3.7x, respectively. Both were also sold in recent acquisitions for
5.9x and 5.6x. The recovery multiple takes into account
Windstream's weaker competitive position in the industry and the
company's exposure to legacy assets.

The revolving facility is assumed to be fully drawn upon default.
The waterfall analysis results in a 100% recovery corresponding to
a 'RR1' Recovery Rating for the first-lien credit facility
including the revolving facility and the senior secured notes. The
recovery for the newly issued second-lien notes is estimated at
'RR2'/88%. The senior secured tranche, including both first and
second liens of Windstream's capital structure, benefit from a
first and second priority lien respectively, on all assets and
capital stock of its subsidiaries (subject to regulatory approval)
and a guaranty from Windstream's material direct and indirect
domestic subsidiaries (except for subsidiaries of PAETEC Holding
Corp and subject to regulatory approval). The waterfall also
indicates an 'RR6' recovery for senior unsecured notes.

FULL LIST OF RATING ACTIONS

Fitch has maintained the following ratings on Rating Watch
Negative:

Windstream Services, LLC

  -- Issuer Default Rating (IDR) 'B';

  -- $1.25 billion senior secured revolving credit facility due
2020 'BB'/'RR1';

  -- Senior secured term loans 'BB'/'RR1';

  -- Senior secured notes due 2025 'BB'/'RR1'.

Fitch has assigned the following ratings:

  -- 10.5% senior secured second-lien notes due 2024 'BB-'/'RR2';

  -- 9% senior secured second-lien notes due 2025 'BB-'/'RR2'.

Fitch has downgraded the following ratings:

  -- Senior unsecured notes to 'CCC+'/'RR6' from 'B'/'RR4'.

The ratings are maintained on RWN.


WINDSTREAM SERVICES: Moody's Affirms Caa1 CFR, Outlook Negative
---------------------------------------------------------------
Moody's Investors Service affirmed Windstream Services, LLC's
Caa1-PD probability of default rating and appended a limited
default designation to the PDR, which will be removed within three
business days. Concurrently, Moody's affirmed Windstream's other
ratings, including the Caa1 corporate family rating, the Caa1
(LGD3) ratings of the senior secured first lien revolver and notes,
the Caa2 (LGD4) ratings of the senior secured second lien notes,
and the Caa2 (LGD4) ratings of the unsecured notes. The rating
outlook remains negative.

The /LD designation indicates a limited default, reflecting the
company's recent refinancing transactions that involved multiple
tranches of existing debt exchanged at discounts. Windstream
entered agreements with certain holders of several tranches of the
company's existing senior unsecured notes maturing in years 2020
through 2024, representing more than 20% of aggregate principal
funded debt outstanding (excluding lease obligations), that
exchanged portions of existing notes for new 10.500% senior second
lien notes due 2024 and new 9.00% senior second lien notes due
2025. Moody's views these refinancing actions as a distressed
exchange under Moody's definition of default.

Outlook Actions:

Issuer: Windstream Services, LLC

Outlook, Remains Negative

Affirmations:

Issuer: Windstream Services, LLC

Probability of Default Rating, Affirmed Caa1-PD /LD (/LD appended)


Corporate Family Rating, Affirmed Caa1

Senior Secured Bank Credit Facility, Affirmed Caa1 (LGD3)

Senior Secured Regular Bond/Debenture, Affirmed Caa2 (LGD4)

Senior Secured 1st Lien Global Notes, Affirmed Caa1 (LGD3)

Senior Unsecured Regular Bond/Debenture, Affirmed Caa2 (LGD4)

RATINGS RATIONALE

Windstream's Caa1 CFR reflects its scale as a national wireline
operator with a large base of recurring revenue, offset by high
leverage, a declining top line and margin pressure. Moody's
believes that Windstream faces a continued erosion of EBITDA and
cash flow as a result of prolonged prior underinvestment. Moody's
expects Windstream's pro forma EBITDA to decline in the low single
digit percentage range for the next several years, although some of
this impact could be offset by cost cutting and greater investment
into the consumer segment. Moody's views Windstream as having
limited leverage tolerance due to its low asset coverage following
the 2015 sale and leaseback transaction of its outside plant and
real estate assets to Uniti Group.

Windstream has been proactive in redeeming and refinancing
near-term maturities and currently has no material maturities
before 2020. Despite having no debt maturities over the next 12
months, Moody's believes Windstream could face potential difficulty
refinancing its revolving credit facility due April 4, 2020. A
successful refinancing and maturity extension of the revolver
through at least early 2023 would require the refinancing of about
$184 million of unsecured debt maturing through 2022 that remains
outstanding following completion of the recent exchange offering.

The outlook remains negative due to Moody's expectation of
continued pressure on EBITDA, negative free cash flow including
restructuring costs, and low asset coverage related to debt.

Moody's could downgrade Windstream's ratings further if Moody's
believes that the company continues to be unable to transition and
stabilize if not improve EBITDA over the next 12 to 18 months, its
liquidity deteriorates or its subscriber trends worsen. In
addition, further negative rating actions could ensue if Windstream
pursues additional distressed exchanges in the future. Moody's
could stabilize Windstream's outlook if it is on track to achieve
stable EBITDA, while maintaining leverage around 5.25x and good
liquidity. Given the company's weak fundamentals a ratings upgrade
is unlikely at this point.


[*] Discounted Tickets for 2018 Distressed Investing Conference!
----------------------------------------------------------------
Discounted tickets for Beard Group, Inc.'s Annual Distressed
Investing 2018 Conference are available if you register by August
31.  Your cost will be $695, a $200 savings.

Visit https://www.distressedinvestingconference.com/ for
registration details and information about this year's conference
agenda as well as highlights from past conferences.

Now on its 25th year, Beard Group's annual Distressed Investing
conference is the oldest and most established New York
restructuring conference.  The day-long program will be held
Monday, November 26, 2018, at The Harmonie Club, 4 E. 60th St. in
Midtown Manhattan.

For a quarter century, the focus of the conference has been on
"Maximizing Profits in the Distressed Debt Market."  The event also
serves as a forum for leaders in corporate restructuring, lending
and debt and equity investments to gather and discuss the latest
topics and trends in the distressed investing industry, as well as
exchange ideas about high-profile chapter 11 bankruptcy proceedings
and out-of-court restructurings.  They are distinguished
professionals who place their resources and reputations at risk to
produce stellar results by preserving jobs, rebuilding broken
businesses, and efficiently redeploying underutilized assets in the
marketplace.

This year's conference will also feature:

     * A luncheon presentation of the Harvey K Miller Award to
       Edward I. Altman, Professor of Finance, Emeritus, New York
       University's Stern School of Business.  (The award will be
       presented by last year's winner billionaire Marc Lasry,
       Altman's  former student.)

     * Evening awards dinner recognizing the 12 Outstanding
       Restructuring Lawyers

To learn how you can be a sponsor and participate in shaping the
day-long program, contact:

           Bernard Tolliver at bernard@beardgroup.com
                  or Tel: (240) 629-3300 x-149

To learn about media sponsorship opportunities to bring your outlet
into the view of leaders in corporate restructuring, lending and
debt and equity investments, and to expand your network of news
sources, contact:

                Jeff Baxt at jeff@beardgroup.com
                   or (240) 629-3300, ext 150

Beard Group, Inc., publishes Turnarounds & Workouts, Troubled
Company Reporter, and Troubled Company Prospector.  Visit
http://bankrupt.com/freetrial/for a free trial subscription to one
or more of Beard Group's corporate restructuring publications.


[^] Large Companies with Insolvent Balance Sheet
------------------------------------------------

                                                Total
                                               Share-      Total
                                    Total    Holders'    Working
                                   Assets      Equity    Capital
  Company         Ticker             ($MM)       ($MM)      ($MM)
  -------         ------          -------    --------    -------
ABSOLUTE SOFTWRE  ABT CN             90.8       (57.6)     (34.4)
ABSOLUTE SOFTWRE  OU1 GR             90.8       (57.6)     (34.4)
ABSOLUTE SOFTWRE  ALSWF US           90.8       (57.6)     (34.4)
ABSOLUTE SOFTWRE  ABT2EUR EU         90.8       (57.6)     (34.4)
AIMIA INC         AIM CN          3,521.5      (190.9)  (1,254.4)
AMER RESTAUR-LP   ICTPU US           33.5        (4.0)      (6.2)
AMERICAN AIRLINE  AAL11EUR EU    52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  AAL AV         52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  AAL TE         52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  A1G SW         52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  AAL1CHF EU     52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  A1G GZ         52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  A1G QT         52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  AAL* MM        52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  A1G GR         52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  AAL US         52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  AAL1USD EU     52,622.0      (869.0)  (7,493.0)
AMERICAN AIRLINE  A1G TH         52,622.0      (869.0)  (7,493.0)
AMYRIS INC        3A01 GR           118.2      (286.2)     (36.7)
AMYRIS INC        3A01 TH           118.2      (286.2)     (36.7)
AMYRIS INC        AMRS US           118.2      (286.2)     (36.7)
AMYRIS INC        AMRSUSD EU        118.2      (286.2)     (36.7)
AMYRIS INC        3A01 QT           118.2      (286.2)     (36.7)
AMYRIS INC        AMRSEUR EU        118.2      (286.2)     (36.7)
AQUESTIVE THERAP  AQST US            46.1       (22.4)      14.3
ASPEN TECHNOLOGY  AST GR            246.0      (278.6)    (366.6)
ASPEN TECHNOLOGY  AZPNUSD EU        246.0      (278.6)    (366.6)
ASPEN TECHNOLOGY  AZPN US           246.0      (278.6)    (366.6)
ASPEN TECHNOLOGY  AST TH            246.0      (278.6)    (366.6)
ASPEN TECHNOLOGY  AZPNEUR EU        246.0      (278.6)    (366.6)
ASPEN TECHNOLOGY  AST QT            246.0      (278.6)    (366.6)
ATLATSA RESOURCE  ATL SJ            206.1      (205.9)       6.0
AUTODESK INC      ADSK US         3,911.4      (128.6)    (154.6)
AUTODESK INC      AUD TH          3,911.4      (128.6)    (154.6)
AUTODESK INC      AUD GR          3,911.4      (128.6)    (154.6)
AUTODESK INC      ADSK AV         3,911.4      (128.6)    (154.6)
AUTODESK INC      ADSKEUR EU      3,911.4      (128.6)    (154.6)
AUTODESK INC      ADSKUSD EU      3,911.4      (128.6)    (154.6)
AUTODESK INC      ADSK TE         3,911.4      (128.6)    (154.6)
AUTODESK INC      AUD GZ          3,911.4      (128.6)    (154.6)
AUTODESK INC      AUD QT          3,911.4      (128.6)    (154.6)
AUTOZONE INC      AZ5 GR          9,301.8    (1,361.6)    (247.1)
AUTOZONE INC      AZ5 TH          9,301.8    (1,361.6)    (247.1)
AUTOZONE INC      AZO US          9,301.8    (1,361.6)    (247.1)
AUTOZONE INC      AZOUSD EU       9,301.8    (1,361.6)    (247.1)
AUTOZONE INC      AZOEUR EU       9,301.8    (1,361.6)    (247.1)
AUTOZONE INC      AZ5 QT          9,301.8    (1,361.6)    (247.1)
AVALARA INC       AVLR US           208.9       (36.3)     (78.2)
AVID TECHNOLOGY   AVID US           250.8      (171.6)     (19.9)
AVID TECHNOLOGY   AVD GR            250.8      (171.6)     (19.9)
B4MC GOLD MINES   RKFL US             0.2        (0.1)      (0.1)
BENEFITFOCUS INC  BNFTEUR EU        181.3       (27.5)      (2.3)
BENEFITFOCUS INC  BNFT US           181.3       (27.5)      (2.3)
BENEFITFOCUS INC  BTF GR            181.3       (27.5)      (2.3)
BIOSCRIP INC      BIOSUSD EU        586.9       (15.5)      72.3
BLUE BIRD CORP    BLBD US           277.2       (70.0)       2.6
BLUE RIDGE MOUNT  BRMR US         1,060.2      (212.5)     (62.4)
BOEING CO-BDR     BOEI34 BZ     113,195.0    (1,374.0)   8,676.0
BOEING CO-CED     BA AR         113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BOE LN        113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BCO TH        113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BACHF EU      113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BA US         113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BA SW         113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BA* MM        113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BA TE         113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BCO GR        113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BAEUR EU      113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BA EU         113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BA AV         113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BAUSD SW      113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BCO GZ        113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BCO QT        113,195.0    (1,374.0)   8,676.0
BOEING CO/THE     BA CI         113,195.0    (1,374.0)   8,676.0
BOMBARDIER INC-A  BDRAF US       25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-A  BBD/A CN       25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-A  BBD1 GR        25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-A  BBD/AEUR EU    25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-B  BBDB GR        25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-B  BBD/B CN       25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-B  BBDB TH        25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-B  BDRBF US       25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-B  BBDB GZ        25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-B  BBDBN MM       25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-B  BBDB QT        25,029.0    (3,829.0)   1,419.0
BOMBARDIER INC-B  BBD/BEUR EU    25,029.0    (3,829.0)   1,419.0
BRINKER INTL      BKJ GR          1,336.9      (608.5)    (305.0)
BRINKER INTL      EAT US          1,336.9      (608.5)    (305.0)
BRINKER INTL      BKJ QT          1,336.9      (608.5)    (305.0)
BRINKER INTL      EAT2EUR EU      1,336.9      (608.5)    (305.0)
BROOKFIELD REAL   BRE CN            100.8       (34.8)       3.4
BRP INC/CA-SUB V  BRPIF US        2,643.7      (366.1)    (166.9)
BRP INC/CA-SUB V  DOO CN          2,643.7      (366.1)    (166.9)
BRP INC/CA-SUB V  B15A GR         2,643.7      (366.1)    (166.9)
BUFFALO COAL COR  BUC SJ             36.0       (40.5)     (17.2)
CACTUS INC- A     43C GZ            406.1       265.3      141.5
CACTUS INC- A     WHD US            406.1       265.3      141.5
CACTUS INC- A     43C GR            406.1       265.3      141.5
CACTUS INC- A     43C QT            406.1       265.3      141.5
CACTUS INC- A     WHDEUR EU         406.1       265.3      141.5
CACTUS INC- A     43C TH            406.1       265.3      141.5
CACTUS INC- A     WHDUSD EU         406.1       265.3      141.5
CADIZ INC         CDZI US            62.9       (82.9)       5.6
CADIZ INC         2ZC GR             62.9       (82.9)       5.6
CAMBIUM LEARNING  ABCD US           146.9       (11.6)     (70.4)
CARDLYTICS INC    CDLX US           157.8        40.6       55.3
CARDLYTICS INC    CYX TH            157.8        40.6       55.3
CARDLYTICS INC    CDLXEUR EU        157.8        40.6       55.3
CARDLYTICS INC    CYX QT            157.8        40.6       55.3
CARDLYTICS INC    CDLXUSD EU        157.8        40.6       55.3
CARDLYTICS INC    CYX GR            157.8        40.6       55.3
CARDLYTICS INC    CYX GZ            157.8        40.6       55.3
CASELLA WASTE     CWST US           652.6       (34.7)       1.1
CASELLA WASTE     WA3 GR            652.6       (34.7)       1.1
CASELLA WASTE     WA3 TH            652.6       (34.7)       1.1
CASELLA WASTE     CWSTEUR EU        652.6       (34.7)       1.1
CBIZ INC          CBZ US          1,210.1      (495.5)     175.2
CBIZ INC          XC4 GR          1,210.1      (495.5)     175.2
CDK GLOBAL INC    C2G QT          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  CS1 TH         12,341.0      (117.0)  (1,633.0)
CHESAPEAKE ENERG  CHK* MM        12,341.0      (117.0)  (1,633.0)
CHESAPEAKE ENERG  CHKUSD EU      12,341.0      (117.0)  (1,633.0)
CHESAPEAKE ENERG  CHKEUR EU      12,341.0      (117.0)  (1,633.0)
CHESAPEAKE ENERG  CS1 GZ         12,341.0      (117.0)  (1,633.0)
CHESAPEAKE ENERG  CS1 GR         12,341.0      (117.0)  (1,633.0)
CHESAPEAKE ENERG  CHK US         12,341.0      (117.0)  (1,633.0)
CHESAPEAKE ENERG  CS1 QT         12,341.0      (117.0)  (1,633.0)
CHOICE HOTELS     CHH US          1,052.0      (259.9)     (37.4)
CHOICE HOTELS     CZH GR          1,052.0      (259.9)     (37.4)
CINCINNATI BELL   CBBEUR EU       2,186.0      (127.9)     349.7
CINCINNATI BELL   CBB US          2,186.0      (127.9)     349.7
CINCINNATI BELL   CIB1 GR         2,186.0      (127.9)     349.7
CLEAR CHANNEL-A   CCO US          4,521.1    (2,079.0)     305.4
CLEAR CHANNEL-A   C7C GR          4,521.1    (2,079.0)     305.4
CLEVELAND-CLIFFS  CLF* MM         3,051.5      (306.3)   1,072.0
CLEVELAND-CLIFFS  CLF US          3,051.5      (306.3)   1,072.0
CLEVELAND-CLIFFS  CVA TH          3,051.5      (306.3)   1,072.0
CLEVELAND-CLIFFS  CLF2 EU         3,051.5      (306.3)   1,072.0
CLEVELAND-CLIFFS  CVA GZ          3,051.5      (306.3)   1,072.0
CLEVELAND-CLIFFS  CVA GR          3,051.5      (306.3)   1,072.0
CLEVELAND-CLIFFS  CVA QT          3,051.5      (306.3)   1,072.0
CLEVELAND-CLIFFS  CLF2EUR EU      3,051.5      (306.3)   1,072.0
COGENT COMMUNICA  OGM1 GR           700.2      (114.6)     221.8
COGENT COMMUNICA  CCOI US           700.2      (114.6)     221.8
COGENT COMMUNICA  CCOIUSD EU        700.2      (114.6)     221.8
COHERUS BIOSCIEN  CHRSUSD EU        128.5        (3.1)      84.6
COHERUS BIOSCIEN  8C5 QT            128.5        (3.1)      84.6
COHERUS BIOSCIEN  8C5 TH            128.5        (3.1)      84.6
COHERUS BIOSCIEN  CHRSEUR EU        128.5        (3.1)      84.6
COHERUS BIOSCIEN  CHRS US           128.5        (3.1)      84.6
COHERUS BIOSCIEN  8C5 GR            128.5        (3.1)      84.6
COLGATE-BDR       COLG34 BZ      12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CL EU          12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CPA TH         12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CLCHF EU       12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CLEUR EU       12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CL* MM         12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CL SW          12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  COLG AV        12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CL TE          12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CLUSD SW       12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CPA GZ         12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CL US          12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CPA GR         12,650.0      (189.0)     230.0
COLGATE-PALMOLIV  CPA QT         12,650.0      (189.0)     230.0
COMMUNITY HEALTH  CYH US         16,794.0      (289.0)   1,632.0
COMMUNITY HEALTH  CYH1USD EU     16,794.0      (289.0)   1,632.0
CONSUMER CAPITAL  CCGN US             1.7        (4.6)      (1.6)
CONVERGEONE HOLD  CVON US           986.0      (109.6)       3.1
DELEK LOGISTICS   DKL US            665.9      (130.6)      22.9
DELEK LOGISTICS   D6L GR            665.9      (130.6)      22.9
DENNY'S CORP      DENN US           334.6      (117.9)     (44.5)
DENNY'S CORP      DENNEUR EU        334.6      (117.9)     (44.5)
DENNY'S CORP      DE8 GR            334.6      (117.9)     (44.5)
DEX MEDIA INC     DMDA US         1,419.0    (1,284.0)  (1,999.0)
DINE BRANDS GLOB  DIN US          1,651.0      (216.9)      72.8
DINE BRANDS GLOB  IHP GR          1,651.0      (216.9)      72.8
DOLLARAMA INC     DR3 GR          2,052.7      (146.6)      29.8
DOLLARAMA INC     DLMAF US        2,052.7      (146.6)      29.8
DOLLARAMA INC     DOL CN          2,052.7      (146.6)      29.8
DOLLARAMA INC     DOLEUR EU       2,052.7      (146.6)      29.8
DOLLARAMA INC     DR3 GZ          2,052.7      (146.6)      29.8
DOLLARAMA INC     DR3 TH          2,052.7      (146.6)      29.8
DOLLARAMA INC     DR3 QT          2,052.7      (146.6)      29.8
DOMINO'S PIZZA    EZV TH            954.6    (2,929.2)     305.5
DOMINO'S PIZZA    EZV GR            954.6    (2,929.2)     305.5
DOMINO'S PIZZA    DPZ US            954.6    (2,929.2)     305.5
DOMINO'S PIZZA    DPZEUR EU         954.6    (2,929.2)     305.5
DOMINO'S PIZZA    DPZUSD EU         954.6    (2,929.2)     305.5
DOMINO'S PIZZA    EZV QT            954.6    (2,929.2)     305.5
DUN & BRADSTREET  DNB US          1,943.3      (831.8)    (435.3)
DUN & BRADSTREET  DB5 GR          1,943.3      (831.8)    (435.3)
DUN & BRADSTREET  DNB1EUR EU      1,943.3      (831.8)    (435.3)
DUN & BRADSTREET  DB5 QT          1,943.3      (831.8)    (435.3)
DUNKIN' BRANDS G  2DB TH          3,298.7      (817.8)     226.5
DUNKIN' BRANDS G  DNKN US         3,298.7      (817.8)     226.5
DUNKIN' BRANDS G  2DB GR          3,298.7      (817.8)     226.5
DUNKIN' BRANDS G  DNKNUSD EU      3,298.7      (817.8)     226.5
DUNKIN' BRANDS G  2DB GZ          3,298.7      (817.8)     226.5
DUNKIN' BRANDS G  2DB QT          3,298.7      (817.8)     226.5
DUNKIN' BRANDS G  DNKNEUR EU      3,298.7      (817.8)     226.5
EGAIN CORP        EGAN US            37.6        (9.2)     (10.9)
EGAIN CORP        EGCA GR            37.6        (9.2)     (10.9)
EGAIN CORP        EGANEUR EU         37.6        (9.2)     (10.9)
ENPHASE ENERGY    E0P GR            218.5       (30.1)      40.7
ENPHASE ENERGY    ENPH US           218.5       (30.1)      40.7
ENPHASE ENERGY    E0P GZ            218.5       (30.1)      40.7
ENPHASE ENERGY    ENPHUSD EU        218.5       (30.1)      40.7
ENPHASE ENERGY    E0P QT            218.5       (30.1)      40.7
ENPHASE ENERGY    ENPHEUR EU        218.5       (30.1)      40.7
ENPHASE ENERGY    E0P TH            218.5       (30.1)      40.7
EVERI HOLDINGS I  G2C TH          1,474.7      (124.8)      (1.9)
EVERI HOLDINGS I  G2C GR          1,474.7      (124.8)      (1.9)
EVERI HOLDINGS I  EVRI US         1,474.7      (124.8)      (1.9)
EVERI HOLDINGS I  EVRIUSD EU      1,474.7      (124.8)      (1.9)
EVERI HOLDINGS I  EVRIEUR EU      1,474.7      (124.8)      (1.9)
EVOLUS INC        EVL TH            121.9       (98.8)      (3.7)
EVOLUS INC        EOLS US           121.9       (98.8)      (3.7)
EVOLUS INC        EVL GR            121.9       (98.8)      (3.7)
EVOLUS INC        EOLSEUR EU        121.9       (98.8)      (3.7)
EVOLUS INC        EOLSUSD EU        121.9       (98.8)      (3.7)
EXELA TECHNOLOGI  XELAU US        1,665.9       (35.1)     (29.5)
EXELA TECHNOLOGI  XELA US         1,665.9       (35.1)     (29.5)
FERRELLGAS-LP     FGP US          1,532.6      (812.6)      26.0
GAMCO INVESTO-A   GBL US            117.0       (72.6)       -
GNC HOLDINGS INC  GNC US          1,499.1      (166.1)     250.2
GNC HOLDINGS INC  GNC1USD EU      1,499.1      (166.1)     250.2
GNC HOLDINGS INC  GNC* MM         1,499.1      (166.1)     250.2
GOGO INC          GOGO US         1,300.1      (191.3)     356.0
GOGO INC          GOGOEUR EU      1,300.1      (191.3)     356.0
GOGO INC          G0G QT          1,300.1      (191.3)     356.0
GOGO INC          G0G GR          1,300.1      (191.3)     356.0
GOOSEHEAD INSU-A  2OX GR             22.2       (37.4)       -
GOOSEHEAD INSU-A  GSHDEUR EU         22.2       (37.4)       -
GOOSEHEAD INSU-A  GSHD US            22.2       (37.4)       -
GRAFTECH INTERNA  G6G TH          1,566.9      (991.0)     422.9
GRAFTECH INTERNA  EAFEUR EU       1,566.9      (991.0)     422.9
GRAFTECH INTERNA  G6G GR          1,566.9      (991.0)     422.9
GRAFTECH INTERNA  G6G QT          1,566.9      (991.0)     422.9
GRAFTECH INTERNA  EAFUSD EU       1,566.9      (991.0)     422.9
GRAFTECH INTERNA  EAF US          1,566.9      (991.0)     422.9
GREEN PLAINS PAR  GPP US             92.2       (66.4)       4.0
GREEN PLAINS PAR  8GP GR             92.2       (66.4)       4.0
GREEN THUMB INDU  GTII CN             1.1        (0.5)      (0.5)
GREENSKY INC-A    GSKY US           521.3       (24.5)      (1.4)
HANGER INC        HNGR US           644.3       (53.6)     107.9
HCA HEALTHCARE I  2BH TH         37,742.0    (4,125.0)   2,769.0
HCA HEALTHCARE I  HCA US         37,742.0    (4,125.0)   2,769.0
HCA HEALTHCARE I  2BH GR         37,742.0    (4,125.0)   2,769.0
HCA HEALTHCARE I  HCAUSD EU      37,742.0    (4,125.0)   2,769.0
HCA HEALTHCARE I  HCAEUR EU      37,742.0    (4,125.0)   2,769.0
HCA HEALTHCARE I  2BH QT         37,742.0    (4,125.0)   2,769.0
HELIUS MEDICAL T  26H GR              5.7        (2.2)      (2.4)
HELIUS MEDICAL T  HSM CN              5.7        (2.2)      (2.4)
HELIUS MEDICAL T  HSDT US             5.7        (2.2)      (2.4)
HERBALIFE NUTRIT  HLF US          2,421.5      (779.4)    (133.9)
HERBALIFE NUTRIT  HOO GR          2,421.5      (779.4)    (133.9)
HERBALIFE NUTRIT  HLFUSD EU       2,421.5      (779.4)    (133.9)
HERBALIFE NUTRIT  HLFEUR EU       2,421.5      (779.4)    (133.9)
HERBALIFE NUTRIT  HOO QT          2,421.5      (779.4)    (133.9)
HP COMPANY-BDR    HPQB34 BZ      32,087.0    (1,863.0)  (3,694.0)
HP INC            HPQ TE         32,087.0    (1,863.0)  (3,694.0)
HP INC            HPQ* MM        32,087.0    (1,863.0)  (3,694.0)
HP INC            7HP GR         32,087.0    (1,863.0)  (3,694.0)
HP INC            HPQ US         32,087.0    (1,863.0)  (3,694.0)
HP INC            7HP TH         32,087.0    (1,863.0)  (3,694.0)
HP INC            HPQUSD SW      32,087.0    (1,863.0)  (3,694.0)
HP INC            HPQEUR EU      32,087.0    (1,863.0)  (3,694.0)
HP INC            7HP GZ         32,087.0    (1,863.0)  (3,694.0)
HP INC            HWP QT         32,087.0    (1,863.0)  (3,694.0)
HP INC            HPQCHF EU      32,087.0    (1,863.0)  (3,694.0)
HP INC            HPQUSD EU      32,087.0    (1,863.0)  (3,694.0)
HP INC            HPQ SW         32,087.0    (1,863.0)  (3,694.0)
HP INC            HPQ CI         32,087.0    (1,863.0)  (3,694.0)
IDEXX LABS        IDXX AV         1,520.7       (40.8)     (34.5)
IDEXX LABS        IX1 GZ          1,520.7       (40.8)     (34.5)
IDEXX LABS        IDXX TE         1,520.7       (40.8)     (34.5)
IDEXX LABS        IX1 GR          1,520.7       (40.8)     (34.5)
IDEXX LABS        IX1 QT          1,520.7       (40.8)     (34.5)
IDEXX LABS        IDXX US         1,520.7       (40.8)     (34.5)
IDEXX LABS        IX1 TH          1,520.7       (40.8)     (34.5)
INFRASTRUCTURE A  IEA US            118.2      (119.8)     (18.8)
INNOVIVA INC      HVE GR            338.7      (155.4)     171.9
INNOVIVA INC      HVE TH            338.7      (155.4)     171.9
INNOVIVA INC      HVE QT            338.7      (155.4)     171.9
INNOVIVA INC      INVAUSD EU        338.7      (155.4)     171.9
INNOVIVA INC      INVAEUR EU        338.7      (155.4)     171.9
INNOVIVA INC      HVE GZ            338.7      (155.4)     171.9
INNOVIVA INC      INVA US           338.7      (155.4)     171.9
INSPIRE MEDICAL   2DR GR             27.9        (4.9)      19.0
INSPIRE MEDICAL   INSPEUR EU         27.9        (4.9)      19.0
INSPIRE MEDICAL   2DR TH             27.9        (4.9)      19.0
INSPIRE MEDICAL   INSPUSD EU         27.9        (4.9)      19.0
INSPIRE MEDICAL   2DR GZ             27.9        (4.9)      19.0
INSPIRE MEDICAL   INSP US            27.9        (4.9)      19.0
INTERCEPT PHARMA  I4P QT            393.8       (52.3)     284.4
INTERCEPT PHARMA  ICPTUSD EU        393.8       (52.3)     284.4
INTERCEPT PHARMA  I4P TH            393.8       (52.3)     284.4
INTERCEPT PHARMA  ICPT US           393.8       (52.3)     284.4
INTERCEPT PHARMA  I4P GR            393.8       (52.3)     284.4
INTERNAP CORP     INAP US           724.7        (5.0)     (33.2)
INTERNAP CORP     INAPEUR EU        724.7        (5.0)     (33.2)
INTERNAP CORP     IP9N GR           724.7        (5.0)     (33.2)
IRONWOOD PHARMAC  IRWD US           571.1       (18.1)     213.4
IRONWOOD PHARMAC  I76 GR            571.1       (18.1)     213.4
IRONWOOD PHARMAC  IRWDEUR EU        571.1       (18.1)     213.4
IRONWOOD PHARMAC  I76 QT            571.1       (18.1)     213.4
ISRAMCO INC       ISRL US           110.7       (19.2)      (7.0)
ISRAMCO INC       IRM GR            110.7       (19.2)      (7.0)
ISRAMCO INC       ISRLEUR EU        110.7       (19.2)      (7.0)
JACK IN THE BOX   JACK US           875.0      (430.9)     (22.4)
JACK IN THE BOX   JBX GR            875.0      (430.9)     (22.4)
JACK IN THE BOX   JBX GZ            875.0      (430.9)     (22.4)
JACK IN THE BOX   JBX QT            875.0      (430.9)     (22.4)
JACK IN THE BOX   JACK1EUR EU       875.0      (430.9)     (22.4)
JAMBA INC         JMBA US            34.7       (11.7)     (13.3)
JAMBA INC         XJA1 GR            34.7       (11.7)     (13.3)
KERYX BIOPHARM    KYX GR            140.1       (31.6)      74.6
KERYX BIOPHARM    KERX US           140.1       (31.6)      74.6
KERYX BIOPHARM    KYX TH            140.1       (31.6)      74.6
KERYX BIOPHARM    KERXUSD EU        140.1       (31.6)      74.6
KERYX BIOPHARM    KERXEUR EU        140.1       (31.6)      74.6
L BRANDS INC      LTD GR          7,749.0      (969.0)   1,032.0
L BRANDS INC      LB US           7,749.0      (969.0)   1,032.0
L BRANDS INC      LTD TH          7,749.0      (969.0)   1,032.0
L BRANDS INC      LBUSD EU        7,749.0      (969.0)   1,032.0
L BRANDS INC      LBEUR EU        7,749.0      (969.0)   1,032.0
L BRANDS INC      LB* MM          7,749.0      (969.0)   1,032.0
L BRANDS INC      LTD QT          7,749.0      (969.0)   1,032.0
LAMB WESTON       LW-WUSD EU      2,752.6      (279.2)     411.7
LAMB WESTON       0L5 GR          2,752.6      (279.2)     411.7
LAMB WESTON       LW-WEUR EU      2,752.6      (279.2)     411.7
LAMB WESTON       0L5 TH          2,752.6      (279.2)     411.7
LAMB WESTON       0L5 QT          2,752.6      (279.2)     411.7
LAMB WESTON       LW US           2,752.6      (279.2)     411.7
LEGACY RESERVES   LGCY US         1,510.6      (251.0)    (589.8)
LEGACY RESERVES   LRT GR          1,510.6      (251.0)    (589.8)
LEGACY RESERVES   LRT GZ          1,510.6      (251.0)    (589.8)
LEGACY RESERVES   LRT QT          1,510.6      (251.0)    (589.8)
LENNOX INTL INC   LII US          2,099.4      (180.2)     641.7
LENNOX INTL INC   LII* MM         2,099.4      (180.2)     641.7
LENNOX INTL INC   LXI TH          2,099.4      (180.2)     641.7
LENNOX INTL INC   LII1USD EU      2,099.4      (180.2)     641.7
LENNOX INTL INC   LII1EUR EU      2,099.4      (180.2)     641.7
LENNOX INTL INC   LXI GR          2,099.4      (180.2)     641.7
LEXICON PHARMACE  LX31 GR           332.9        (4.9)     138.9
LEXICON PHARMACE  LXRX US           332.9        (4.9)     138.9
LEXICON PHARMACE  LXRXUSD EU        332.9        (4.9)     138.9
LEXICON PHARMACE  LXRXEUR EU        332.9        (4.9)     138.9
LEXICON PHARMACE  LX31 QT           332.9        (4.9)     138.9
LF CAPITAL ACQ-A  LFAC US             0.3        (0.2)      (0.4)
LF CAPITAL ACQUI  LFACU US            0.3        (0.2)      (0.4)
MDC PARTNERS-A    MDCA US         1,788.6       (97.6)    (177.0)
MDC PARTNERS-A    MD7A GR         1,788.6       (97.6)    (177.0)
MDC PARTNERS-A    MDCAEUR EU      1,788.6       (97.6)    (177.0)
MICHAELS COS INC  MIK US          2,313.5    (1,483.9)     743.9
MICHAELS COS INC  MIM GR          2,313.5    (1,483.9)     743.9
MONEYGRAM INTERN  9M1N GR         4,526.8      (236.6)     (52.3)
MONEYGRAM INTERN  MGIUSD EU       4,526.8      (236.6)     (52.3)
MONEYGRAM INTERN  9M1N TH         4,526.8      (236.6)     (52.3)
MONEYGRAM INTERN  MGIEUR EU       4,526.8      (236.6)     (52.3)
MONEYGRAM INTERN  MGI US          4,526.8      (236.6)     (52.3)
MONEYGRAM INTERN  9M1N QT         4,526.8      (236.6)     (52.3)
MOTOROLA SOLUTIO  MTLA GR         8,881.0    (1,492.0)     659.0
MOTOROLA SOLUTIO  MOT TE          8,881.0    (1,492.0)     659.0
MOTOROLA SOLUTIO  MSI US          8,881.0    (1,492.0)     659.0
MOTOROLA SOLUTIO  MTLA TH         8,881.0    (1,492.0)     659.0
MOTOROLA SOLUTIO  MSI1EUR EU      8,881.0    (1,492.0)     659.0
MOTOROLA SOLUTIO  MTLA GZ         8,881.0    (1,492.0)     659.0
MOTOROLA SOLUTIO  MTLA QT         8,881.0    (1,492.0)     659.0
MSG NETWORKS- A   MSGN US           855.6      (693.3)     212.2
MSG NETWORKS- A   1M4 GR            855.6      (693.3)     212.2
MSG NETWORKS- A   1M4 QT            855.6      (693.3)     212.2
MSG NETWORKS- A   MSGNEUR EU        855.6      (693.3)     212.2
MSG NETWORKS- A   1M4 TH            855.6      (693.3)     212.2
NATERA INC        NTRA US           218.7        (3.9)      83.1
NATERA INC        45E GR            218.7        (3.9)      83.1
NATHANS FAMOUS    NATH US            80.1       (84.6)      53.7
NATHANS FAMOUS    NFA GR             80.1       (84.6)      53.7
NATIONAL CINEMED  NCMI US         1,157.7       (84.4)       -
NATIONAL CINEMED  XWM GR          1,157.7       (84.4)       -
NATIONAL CINEMED  NCMIEUR EU      1,157.7       (84.4)       -
NAVISTAR INTL     IHR GR          6,487.0    (4,527.0)     456.0
NAVISTAR INTL     NAV US          6,487.0    (4,527.0)     456.0
NAVISTAR INTL     IHR TH          6,487.0    (4,527.0)     456.0
NAVISTAR INTL     NAVEUR EU       6,487.0    (4,527.0)     456.0
NAVISTAR INTL     NAVUSD EU       6,487.0    (4,527.0)     456.0
NAVISTAR INTL     IHR QT          6,487.0    (4,527.0)     456.0
NAVISTAR INTL     IHR GZ          6,487.0    (4,527.0)     456.0
NEOS THERAPEUTIC  NEOS US            97.4        (4.5)      32.9
NEURONETICS INC   STIM US            32.0       (10.8)      19.5
NEW ENG RLTY-LP   NEN US            256.1       (34.6)       -
NII HOLDINGS INC  NIHDEUR EU      1,121.5      (113.6)     171.7
NII HOLDINGS INC  NIHD US         1,121.5      (113.6)     171.7
NII HOLDINGS INC  NJJA GR         1,121.5      (113.6)     171.7
NORTHERN OIL AND  NOG US            664.5      (488.8)      (0.9)
NORTHERN OIL AND  4LT GR            664.5      (488.8)      (0.9)
NORTHERN OIL AND  NOG1EUR EU        664.5      (488.8)      (0.9)
NORTHERN OIL AND  4LT TH            664.5      (488.8)      (0.9)
NORTHERN OIL AND  NOG1USD EU        664.5      (488.8)      (0.9)
NYMOX PHARMACEUT  NYMX US             1.0        (1.0)      (1.1)
NYMOX PHARMACEUT  NYMXUSD EU          1.0        (1.0)      (1.1)
OMEROS CORP       OMER US            89.0       (29.2)      54.1
OMEROS CORP       3O8 GR             89.0       (29.2)      54.1
OMEROS CORP       OMERUSD EU         89.0       (29.2)      54.1
OMEROS CORP       3O8 TH             89.0       (29.2)      54.1
OMEROS CORP       OMEREUR EU         89.0       (29.2)      54.1
OPTIVA INC        OPT CN            188.7       (12.7)      28.2
OPTIVA INC        RKNEF US          188.7       (12.7)      28.2
OPTIVA INC        RKNEUR EU         188.7       (12.7)      28.2
OPTIVA INC        RE6 GR            188.7       (12.7)      28.2
OPTIVA INC        3230510Q EU       188.7       (12.7)      28.2
PAPA JOHN'S INTL  PZZA US           579.8      (242.2)      22.8
PAPA JOHN'S INTL  PP1 GR            579.8      (242.2)      22.8
PAPA JOHN'S INTL  PZZAEUR EU        579.8      (242.2)      22.8
PHILIP MORRIS IN  PM1 EU         40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  4I1 GR         40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  PM US          40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  PM1CHF EU      40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  PM1 TE         40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  4I1 TH         40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  PM1EUR EU      40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  PMI SW         40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  PMOR AV        40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  4I1 GZ         40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  PMI EB         40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  PMI1 IX        40,721.0   (10,168.0)   2,587.0
PHILIP MORRIS IN  4I1 QT         40,721.0   (10,168.0)   2,587.0
PINNACLE ENTERTA  65P GR          3,859.0      (281.5)    (148.4)
PINNACLE ENTERTA  PNK US          3,859.0      (281.5)    (148.4)
PLANET FITNESS-A  PLNT1USD EU     1,115.9      (122.4)      77.1
PLANET FITNESS-A  PLNT1EUR EU     1,115.9      (122.4)      77.1
PLANET FITNESS-A  3PL QT          1,115.9      (122.4)      77.1
PLANET FITNESS-A  PLNT US         1,115.9      (122.4)      77.1
PLANET FITNESS-A  3PL TH          1,115.9      (122.4)      77.1
PLANET FITNESS-A  3PL GR          1,115.9      (122.4)      77.1
PLURALSIGHT IN-A  PS US             416.2       239.9       97.3
PROS HOLDINGS IN  PH2 GR            281.4       (68.7)      74.6
PROS HOLDINGS IN  PRO US            281.4       (68.7)      74.6
PROS HOLDINGS IN  PRO1EUR EU        281.4       (68.7)      74.6
REATA PHARMACE-A  2R3 GR            136.8      (142.7)      83.4
REATA PHARMACE-A  RETAEUR EU        136.8      (142.7)      83.4
REATA PHARMACE-A  RETA US           136.8      (142.7)      83.4
RESOLUTE ENERGY   REN US            686.3       (81.6)    (129.6)
RESOLUTE ENERGY   R21 GR            686.3       (81.6)    (129.6)
RESOLUTE ENERGY   RENEUR EU         686.3       (81.6)    (129.6)
RESVERLOGIX CORP  RVX CN              8.6       (78.5)     (34.5)
REVLON INC-A      RVL1 GR         3,042.1      (855.7)     105.3
REVLON INC-A      REV US          3,042.1      (855.7)     105.3
REVLON INC-A      RVL1 TH         3,042.1      (855.7)     105.3
REVLON INC-A      REVEUR EU       3,042.1      (855.7)     105.3
REVLON INC-A      REVUSD EU       3,042.1      (855.7)     105.3
RIMINI STREET IN  RMNI US           145.2      (205.8)    (117.3)
ROSETTA STONE IN  RS8 GR            169.2        (4.2)     (63.3)
ROSETTA STONE IN  RS8 TH            169.2        (4.2)     (63.3)
ROSETTA STONE IN  RST US            169.2        (4.2)     (63.3)
ROSETTA STONE IN  RST1USD EU        169.2        (4.2)     (63.3)
ROSETTA STONE IN  RST1EUR EU        169.2        (4.2)     (63.3)
RR DONNELLEY & S  DLLN TH         3,653.8      (247.5)     673.5
RR DONNELLEY & S  RRDUSD EU       3,653.8      (247.5)     673.5
RR DONNELLEY & S  RRDEUR EU       3,653.8      (247.5)     673.5
RR DONNELLEY & S  DLLN GR         3,653.8      (247.5)     673.5
RR DONNELLEY & S  RRD US          3,653.8      (247.5)     673.5
SALLY BEAUTY HOL  SBH US          2,095.7      (326.2)     615.4
SALLY BEAUTY HOL  S7V GR          2,095.7      (326.2)     615.4
SALLY BEAUTY HOL  SBHEUR EU       2,095.7      (326.2)     615.4
SANCHEZ ENERGY C  SN* MM          2,903.8       (33.4)     212.2
SANCHEZ ENERGY C  SN US           2,903.8       (33.4)     212.2
SANCHEZ ENERGY C  SNUSD EU        2,903.8       (33.4)     212.2
SANCHEZ ENERGY C  13S GR          2,903.8       (33.4)     212.2
SANCHEZ ENERGY C  13S QT          2,903.8       (33.4)     212.2
SANCHEZ ENERGY C  SNEUR EU        2,903.8       (33.4)     212.2
SANCHEZ ENERGY C  13S TH          2,903.8       (33.4)     212.2
SBA COMM CORP     SBACUSD EU      7,289.4    (3,042.1)      49.1
SBA COMM CORP     SBAC US         7,289.4    (3,042.1)      49.1
SBA COMM CORP     4SB GZ          7,289.4    (3,042.1)      49.1
SBA COMM CORP     4SB GR          7,289.4    (3,042.1)      49.1
SBA COMM CORP     SBACEUR EU      7,289.4    (3,042.1)      49.1
SBA COMM CORP     SBJ TH          7,289.4    (3,042.1)      49.1
SCIENTIFIC GAMES  TJW TH          7,612.9    (2,268.4)     630.9
SCIENTIFIC GAMES  SGMS US         7,612.9    (2,268.4)     630.9
SCIENTIFIC GAMES  SGMSUSD EU      7,612.9    (2,268.4)     630.9
SCIENTIFIC GAMES  TJW GR          7,612.9    (2,268.4)     630.9
SEALED AIR CORP   SDA GR          4,859.2      (372.4)     156.9
SEALED AIR CORP   SEE US          4,859.2      (372.4)     156.9
SEALED AIR CORP   SEE1EUR EU      4,859.2      (372.4)     156.9
SEALED AIR CORP   SDA TH          4,859.2      (372.4)     156.9
SEALED AIR CORP   SDA QT          4,859.2      (372.4)     156.9
SENSEONICS HLDGS  6L6 TH             77.8       (13.2)      55.3
SENSEONICS HLDGS  SENS1USD EU        77.8       (13.2)      55.3
SENSEONICS HLDGS  6L6 GR             77.8       (13.2)      55.3
SENSEONICS HLDGS  SENS1EUR EU        77.8       (13.2)      55.3
SENSEONICS HLDGS  SENS US            77.8       (13.2)      55.3
SERES THERAPEUTI  MCRB1EUR EU       133.0       (13.3)      64.8
SERES THERAPEUTI  MCRB US           133.0       (13.3)      64.8
SERES THERAPEUTI  1S9 GR            133.0       (13.3)      64.8
SIGA TECH INC     SIGA US           133.1      (334.6)      26.9
SIRIUS XM HOLDIN  SIRI US         8,299.2    (1,370.6)  (2,462.2)
SIRIUS XM HOLDIN  RDO GR          8,299.2    (1,370.6)  (2,462.2)
SIRIUS XM HOLDIN  RDO TH          8,299.2    (1,370.6)  (2,462.2)
SIRIUS XM HOLDIN  SIRI AV         8,299.2    (1,370.6)  (2,462.2)
SIRIUS XM HOLDIN  SIRIUSD EU      8,299.2    (1,370.6)  (2,462.2)
SIRIUS XM HOLDIN  SIRI TE         8,299.2    (1,370.6)  (2,462.2)
SIRIUS XM HOLDIN  SIRIEUR EU      8,299.2    (1,370.6)  (2,462.2)
SIRIUS XM HOLDIN  RDO GZ          8,299.2    (1,370.6)  (2,462.2)
SIRIUS XM HOLDIN  RDO QT          8,299.2    (1,370.6)  (2,462.2)
SIX FLAGS ENTERT  6FE GR          2,610.4      (152.0)    (253.4)
SIX FLAGS ENTERT  SIXEUR EU       2,610.4      (152.0)    (253.4)
SIX FLAGS ENTERT  SIX US          2,610.4      (152.0)    (253.4)
SLEEP NUMBER COR  SL2 GR            470.4       (21.2)    (251.8)
SLEEP NUMBER COR  SNBR US           470.4       (21.2)    (251.8)
SLEEP NUMBER COR  SNBREUR EU        470.4       (21.2)    (251.8)
SONIC CORP        SONC US           545.5      (273.3)      45.6
SONIC CORP        SO4 GR            545.5      (273.3)      45.6
SONIC CORP        SO4 TH            545.5      (273.3)      45.6
SONIC CORP        SONCUSD EU        545.5      (273.3)      45.6
SONIC CORP        SONCEUR EU        545.5      (273.3)      45.6
STARCO BRANDS IN  STCB US             0.2        (0.7)      (0.7)
STRONGBRIDGE BIO  SBBPEUR EU        103.9       (11.9)      48.3
STRONGBRIDGE BIO  SBBP US           103.9       (11.9)      48.3
STRONGBRIDGE BIO  69BN GR           103.9       (11.9)      48.3
SURFACE ONCOLOGY  QSOA GR             -         (21.0)       -
SURFACE ONCOLOGY  SURFEUR EU          -         (21.0)       -
SURFACE ONCOLOGY  SURF US             -         (21.0)       -
TAILORED BRANDS   TLRDEUR EU      1,945.8       (37.2)     540.2
TAILORED BRANDS   WRM TH          1,945.8       (37.2)     540.2
TAILORED BRANDS   TLRDUSD EU      1,945.8       (37.2)     540.2
TAILORED BRANDS   TLRD US         1,945.8       (37.2)     540.2
TAILORED BRANDS   WRM GR          1,945.8       (37.2)     540.2
TAILORED BRANDS   TLRD* MM        1,945.8       (37.2)     540.2
TAUBMAN CENTERS   TU8 GR          4,362.2      (201.4)       -
TAUBMAN CENTERS   TCO US          4,362.2      (201.4)       -
TENABLE HOLDINGS  TENB US           155.6      (106.9)     (82.0)
TENABLE HOLDINGS  TE7 GR            155.6      (106.9)     (82.0)
TENABLE HOLDINGS  TE7 GZ            155.6      (106.9)     (82.0)
TENABLE HOLDINGS  TE7 QT            155.6      (106.9)     (82.0)
TENABLE HOLDINGS  TE7 TH            155.6      (106.9)     (82.0)
TESARO INC        TSRO US           810.5       (21.5)     573.2
TESARO INC        TSROUSD EU        810.5       (21.5)     573.2
TESARO INC        T8S QT            810.5       (21.5)     573.2
TESARO INC        TSROEUR EU        810.5       (21.5)     573.2
TESARO INC        T8S TH            810.5       (21.5)     573.2
TESARO INC        T8S GR            810.5       (21.5)     573.2
TOWN SPORTS INTE  CLUB US           255.8       (72.5)      (7.4)
TOWN SPORTS INTE  T3D GR            255.8       (72.5)      (7.4)
TOWN SPORTS INTE  CLUBEUR EU        255.8       (72.5)      (7.4)
TRANSDIGM GROUP   TDG US         10,394.7    (2,309.3)   1,657.3
TRANSDIGM GROUP   T7D GR         10,394.7    (2,309.3)   1,657.3
TRANSDIGM GROUP   T7D TH         10,394.7    (2,309.3)   1,657.3
TRANSDIGM GROUP   T7D QT         10,394.7    (2,309.3)   1,657.3
TRANSDIGM GROUP   TDGEUR EU      10,394.7    (2,309.3)   1,657.3
TUPPERWARE BRAND  TUP GR          1,338.1      (175.5)     (64.2)
TUPPERWARE BRAND  TUP US          1,338.1      (175.5)     (64.2)
TUPPERWARE BRAND  TUP TH          1,338.1      (175.5)     (64.2)
TUPPERWARE BRAND  TUP1EUR EU      1,338.1      (175.5)     (64.2)
TUPPERWARE BRAND  TUP1USD EU      1,338.1      (175.5)     (64.2)
TUPPERWARE BRAND  TUP GZ          1,338.1      (175.5)     (64.2)
TUPPERWARE BRAND  TUP QT          1,338.1      (175.5)     (64.2)
TURTLE BEACH COR  HEAR US            52.3       (20.4)      24.4
TURTLE BEACH COR  0P1A TH            52.3       (20.4)      24.4
TURTLE BEACH COR  PAMTEUR EU         52.3       (20.4)      24.4
TURTLE BEACH COR  PAMTUSD EU         52.3       (20.4)      24.4
TURTLE BEACH COR  0P1A GR            52.3       (20.4)      24.4
UNISYS CORP       USY1 TH         2,370.9    (1,244.1)     413.1
UNISYS CORP       USY1 GR         2,370.9    (1,244.1)     413.1
UNISYS CORP       UIS US          2,370.9    (1,244.1)     413.1
UNISYS CORP       UIS1 SW         2,370.9    (1,244.1)     413.1
UNISYS CORP       UISEUR EU       2,370.9    (1,244.1)     413.1
UNISYS CORP       UISCHF EU       2,370.9    (1,244.1)     413.1
UNISYS CORP       USY1 GZ         2,370.9    (1,244.1)     413.1
UNISYS CORP       USY1 QT         2,370.9    (1,244.1)     413.1
UNISYS CORP       UIS EU          2,370.9    (1,244.1)     413.1
UNITI GROUP INC   CSALUSD EU      4,363.5    (1,187.3)       -
UNITI GROUP INC   UNIT US         4,363.5    (1,187.3)       -
UNITI GROUP INC   8XC GR          4,363.5    (1,187.3)       -
VALVOLINE INC     VVVUSD EU       1,849.0      (288.0)     365.0
VALVOLINE INC     0V4 TH          1,849.0      (288.0)     365.0
VALVOLINE INC     0V4 GR          1,849.0      (288.0)     365.0
VALVOLINE INC     VVVEUR EU       1,849.0      (288.0)     365.0
VALVOLINE INC     0V4 QT          1,849.0      (288.0)     365.0
VALVOLINE INC     VVV US          1,849.0      (288.0)     365.0
VECTOR GROUP LTD  VGR US          1,299.1      (394.2)     167.3
VECTOR GROUP LTD  VGR GR          1,299.1      (394.2)     167.3
VECTOR GROUP LTD  VGREUR EU       1,299.1      (394.2)     167.3
VECTOR GROUP LTD  VGR QT          1,299.1      (394.2)     167.3
VERISIGN INC      VRS GR          1,911.6    (1,381.0)     307.7
VERISIGN INC      VRSN US         1,911.6    (1,381.0)     307.7
VERISIGN INC      VRS TH          1,911.6    (1,381.0)     307.7
VERISIGN INC      VRSN* MM        1,911.6    (1,381.0)     307.7
VERISIGN INC      VRSNEUR EU      1,911.6    (1,381.0)     307.7
VERISIGN INC      VRS GZ          1,911.6    (1,381.0)     307.7
VERISIGN INC      VRS QT          1,911.6    (1,381.0)     307.7
W&T OFFSHORE INC  UWV GR            942.2      (544.6)     107.2
W&T OFFSHORE INC  WTI1EUR EU        942.2      (544.6)     107.2
W&T OFFSHORE INC  WTI US            942.2      (544.6)     107.2
WAYFAIR INC- A    W US            1,287.3      (195.5)     (96.3)
WAYFAIR INC- A    WUSD EU         1,287.3      (195.5)     (96.3)
WAYFAIR INC- A    1WF QT          1,287.3      (195.5)     (96.3)
WAYFAIR INC- A    1WF GR          1,287.3      (195.5)     (96.3)
WAYFAIR INC- A    1WF TH          1,287.3      (195.5)     (96.3)
WAYFAIR INC- A    WEUR EU         1,287.3      (195.5)     (96.3)
WEIGHT WATCHERS   WW6 GR          1,307.1      (995.9)     (99.4)
WEIGHT WATCHERS   WTW US          1,307.1      (995.9)     (99.4)
WEIGHT WATCHERS   WTWUSD EU       1,307.1      (995.9)     (99.4)
WEIGHT WATCHERS   WW6 GZ          1,307.1      (995.9)     (99.4)
WEIGHT WATCHERS   WTWEUR EU       1,307.1      (995.9)     (99.4)
WEIGHT WATCHERS   WW6 QT          1,307.1      (995.9)     (99.4)
WEIGHT WATCHERS   WW6 TH          1,307.1      (995.9)     (99.4)
WESTERN UNION     W3U TH          9,115.6      (451.3)    (813.3)
WESTERN UNION     WU* MM          9,115.6      (451.3)    (813.3)
WESTERN UNION     W3U GR          9,115.6      (451.3)    (813.3)
WESTERN UNION     WU US           9,115.6      (451.3)    (813.3)
WESTERN UNION     WUUSD EU        9,115.6      (451.3)    (813.3)
WESTERN UNION     WUEUR EU        9,115.6      (451.3)    (813.3)
WESTERN UNION     W3U GZ          9,115.6      (451.3)    (813.3)
WESTERN UNION     W3U QT          9,115.6      (451.3)    (813.3)
WIDEOPENWEST INC  WU5 TH          2,165.0      (439.1)     (70.1)
WIDEOPENWEST INC  WU5 GR          2,165.0      (439.1)     (70.1)
WIDEOPENWEST INC  WOW1EUR EU      2,165.0      (439.1)     (70.1)
WIDEOPENWEST INC  WU5 QT          2,165.0      (439.1)     (70.1)
WIDEOPENWEST INC  WOW US          2,165.0      (439.1)     (70.1)
WINDSTREAM HOLDI  WIN US         10,981.3    (1,337.2)    (344.5)
WINDSTREAM HOLDI  WIN2USD EU     10,981.3    (1,337.2)    (344.5)
WINGSTOP INC      WING1EUR EU       124.1      (140.7)      (6.7)
WINGSTOP INC      EWG GR            124.1      (140.7)      (6.7)
WINGSTOP INC      WING US           124.1      (140.7)      (6.7)
WINMARK CORP      WINA US            48.8       (20.8)       7.9
WINMARK CORP      GBZ GR             48.8       (20.8)       7.9
WORKIVA INC       WKEUR EU          178.6        (9.2)     (13.3)
WORKIVA INC       WK US             178.6        (9.2)     (13.3)
WORKIVA INC       0WKA GR           178.6        (9.2)     (13.3)
XERIUM TECHNOLOG  TXRN GR           574.2      (128.1)      89.7
XERIUM TECHNOLOG  XRM US            574.2      (128.1)      89.7
YELLOW PAGES LTD  YEUR EU           581.0      (205.7)      72.7
YELLOW PAGES LTD  YMI GR            581.0      (205.7)      72.7
YELLOW PAGES LTD  Y CN              581.0      (205.7)      72.7
YELLOW PAGES LTD  YLWDF US          581.0      (205.7)      72.7
YRC WORLDWIDE IN  YEL1 GR         1,644.5      (344.1)     182.2
YRC WORLDWIDE IN  YRCW US         1,644.5      (344.1)     182.2
YRC WORLDWIDE IN  YRCWUSD EU      1,644.5      (344.1)     182.2
YRC WORLDWIDE IN  YEL1 QT         1,644.5      (344.1)     182.2
YRC WORLDWIDE IN  YRCWEUR EU      1,644.5      (344.1)     182.2
YRC WORLDWIDE IN  YEL1 TH         1,644.5      (344.1)     182.2
YUM! BRANDS INC   TGR TH          4,326.0    (7,247.0)     279.0
YUM! BRANDS INC   TGR GR          4,326.0    (7,247.0)     279.0
YUM! BRANDS INC   YUMUSD SW       4,326.0    (7,247.0)     279.0
YUM! BRANDS INC   YUMUSD EU       4,326.0    (7,247.0)     279.0
YUM! BRANDS INC   TGR GZ          4,326.0    (7,247.0)     279.0
YUM! BRANDS INC   YUM US          4,326.0    (7,247.0)     279.0
YUM! BRANDS INC   YUMEUR EU       4,326.0    (7,247.0)     279.0
YUM! BRANDS INC   TGR QT          4,326.0    (7,247.0)     279.0
YUM! BRANDS INC   YUMCHF EU       4,326.0    (7,247.0)     279.0
YUM! BRANDS INC   YUM SW          4,326.0    (7,247.0)     279.0


                            *********

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 ***